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03/08/2007 - City Council Finance CommitteeAGENDA FINANCE COMMITTEE THURSDAY MARCH 8, 2007 7:30 A.M. I. AGENDA ADOPTION a. Review meeting notes from 2/20/07 meeting II. MAJOR STREET INFRASTRUCTURE FUNDING OPTIONS III. UPDATE ON CIVIC ARENA PROPOSAL IV. OTHER BUSINESS V. ADJOURNMENT City of Eagan demo TO: FINANCE COMMITTEE (MAYOR MAGUIRE AND COUNCILMEMBER CARLSON) FROM: CITY ADMINISTRATOR HEDGES DATE: MARCH 5, 2007 SUBJECT: FINANCE COMMITTEE MEETING/MARCH 8, 2007 A Finance Committee Meeting has been scheduled for Thursday, March 8 at 7:30 a.m. The following items are scheduled for discussion. I. Agenda Adoption/Review 2-20-07 Meeting Enclosed on pages ~ throug)~ are the meeting notes from the February 20, 2007 Finance Committee meeting. The notes are included for the Committee's review. II. Major Street Infrastructure Funding Options Enclosed on pag~ through ~ is a memo from Director of Administrative Services VanOverbeke highlighting the mayor street infrastructure funding options available to the City. III. Update on Civic Arena Proposal Enclosed on pages ~ through ~ is a memo from Director of Administrative Services VanOverbeke and Parks and Recreation Director Seydell Johnson regarding the proposed expansion at the Civic Arena. IV. Other Business If the City Council chooses to refer the public financing assistance request of Thomson West to the Finance Committee, this item could be added to the March 8 Finance Committee agenda for committee discussion. /s/Thomas L. Hedges City Administrator Meeting Notes Finance Committee Meeting 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 Preliminary cost estimates also became outdated as the project progressed over the 4 year time frame.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 01, 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. City of Eagan bcmo To: City Administrator Hedges From: Director of Administrative Services VanOverbeke Date: March 2, 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. I 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 within future CIP's. 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 Additons: Property Taxes Municipal State Aid Total Receipts 1,188 1,188 1,188 1,188 1,188 5,940 755 755 755 1, 555 1, 555 5, 375 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) 4 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 2007 2008 2009 2010 2011 Totals Beginning Cash Balance $11,461 $ 1,981 $ (1,457) $ (2,262) $ (2,181) $11,461 Additons: 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: 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 (also increased 5% per year) 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 1,000 1,050 1,103 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" section of the table. 2007 -- 2011 CIP By Street Type Total Project Costs 2007 2008 2009 2010 2011 Totals Arterial & Collector State 4,928,400 1,450,500 6,378,900 County 470,000 1,900,000 1,200,000 3,570,000 City 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 1,505,500 2,636,700 2,691,000 2,321,000 1,945,000 11,099,200 Trails City 331,155 156,870 138,500 41,500 234,000 902,025 Sealcoating City .366,589 314,808 203,873 174,736 180,632 1,240,638 Intersection Improvements State 150,000 650,000 800,000 County 1,125,000 125,000 500,000 1,750,000 City 800,000 800,000 Total 1,925,000 275,000 650,000 500,000 - 3,350,000 Summary By Primary Jurisdiction State 4,928,400 1,600,500 650,000 - - 7,178,900 County 1,595,000 2,025,000 - 500,000 1,200,000 5,320,000 City 3,003,244 3,108,378 3,783,373 3,342,236 2,359,632 15,596,863 Total 9,526,644 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 impact related to timing at a minimum. If delaying and/or reducing City obligations to State and/or County projects are options, 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. However, additional cost increases to projects included in this and future CIP's would also increase the problem of balancing the CIP's on an on-going basis. The following chart demonstrates the impact of adding a $1 million additional levy to property taxes on the 2007 payable average market value house in Eagan. 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,OOO,OOOIncrease 1,000,000 0.01229 0.26468 34.17 Total 2,247,812 0.02762 76.79 34.17 Attached to this memo is a matrix outlining potential methods of increasing revenues for the Major Street Fund including both short-term cash infusions and long-term changes in the revenue stream. The matrix is broken down to differentiate between potential revenues that are primarily controlled by the City and those that would require or result from some State action. The estimated fund balances noted on the matrix are very preliminary and additional work is necessary to both confirm the dollar amounts and to review other commitments already in place or contemplated in the future. For example, some of the General Fund balance is in place for working capital, but not officially designated as such within the statements. Payment for the newly approved replacement ladder apparatus for the Fire Department will also require dollars from one or more of these sources. The matrix does not include bonding options or any other methods to advance funding, since they only change the timing and there is no increase in overall resources available in total. Further, the matrix does not account for other potential City projects/initiatives noted in the recently approved City goals that may compete for funding from the same revenue sources, both long-term and short-term. Since little definitive work has been completed on these potential projects/initiatives, I am not including any estimated cost numbers. The preliminary list is as follows: 1. Open space acquisition 2. Fire stations 3. Fiber project 4. Cedar Grove Redevelopment 5. Retiree health insurance 6. Other public utilities infrastructure 7 The second activity regarding the development of a policy that addresses long- term needs and provides the same long-term financial stability that the City has experienced historically will continue and become formalized upon direction resulting from this meeting. Please let me know, if you would like any additional information or if you would like to discuss any of this material. Director dministrative Services VanOverbeke cc: Director of Public Works Colbert Chief Financial Officer Pepper City Engineer Matthys Transportation Engineer Plath 8 ~ ~; ~ ~° ~' _ ° ~ ~ a i ~ ~ v> ~ ~ o ~ O ~ ~ c ~ ~ c O O ~ N ~ N E N O U ~' ~ p Q ~ N C V > ~ C ~ . O N '~ ~ ~ .~-.. 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O •~ ~ ~ u i ~ ~ > u~ ca 'L ~ r co ~ Q ~ 0 ~ U O ~ ~ p U ~~ N N N U U ~ C~ d. x~ ~ c c O ~ ~ ~ ~ E ~ co ca ~ ~ ~ w 3 U ~ o ~ a~ ~ a> - - ~ °~ o o ~ io -° L ~ ~, (~ N ~ ~- O U ~ N (6 U U _ _ (B U (0 .d ~ ~ F U LL ~ ~ = O ~ N +' C ~ N ~ ~ ~ N ~ 7 C ~ ~ ~ Q ~ N ' C ~' ~ N ` ~ U 0 cL0 ~ ~ ~ ~ (0 ~ ~ O ~ ~ (0 ~ O to ~- 3 C . +~ ~ a~ ~ ~ v N N c Q ~ U LL fn C~ Cn fn C/1 H O N C C ~ ++ ~ U) 7 C ~ a ~ ~ _ ~ ~ f6 ~ N U N cA ~ +. cn O 2 N m (0 U ~ W O U 7 d ~ co 9 City of Ea~aa Ncmu To: City Administrator Hedges From: Director of Administrative Services VanOverbeke Director of Parks and Recreation Seydell Johnson Date: March 2, 2007 Subject: Minnesota Wild Eagan Civic Arena Expansion Proposal In 2003-04 the Minnesota Wild franchise was discussing an idea to possibly use the Civic Arena for their practices. The discussions were preliminary but there appeared to be an interest in pursuing the possibility. The NHL strike that followed quickly ended any further discussion. Representatives of the Wild approached staff again last spring to see if there might be an interest by the City of Eagan in having the Wild use the Civic Arena as their training facility. Staff has been working with the Wild's representatives to determine parameters of the project including feasibility of construction, impact of current and future bonding and potential changes to the public use of the facility. There are two parts to the Wild's proposed use of the facility -renting ice time and constructing a training facility. First, the Wild would rent ice time on the east rink. They would use the east rink as it is sized to NHL dimensions. The west rink is Olympic size. Our understanding is that the bulk of the rental hours would be mid-day Monday- Friday. During this time there is limited use by the public. There may also be some use by the Wild on weekends. This could be problematic based on current use. The Wild would require use of the ice from approximately Labor Day through the end of the team's playoff bid which could extend into June. The spring ice rental could present a problem as the dry floor activities typically held in the east arena have grown and become more popular with users in the past year. The Wild may also wish to rent the Civic Arena's Community Room to use as a press headquarters. They would likely wish to update this room's furnishings and decor for this use. The room would be available for community use when the Wild was not practicing. The Wild's use of this room would likely not impact community use of the space since it is primarily used on evenings and weekends. ~~ Secondly, the Wild wish to construct a new "state of the art" training room/locker room and office space. This facility would add approximately 10,000 square feet to the Civic Arena. It would be constructed on the south side of the building between the two sheets of ice. The addition would include a locker room, player's lounge, physical therapy/medical treatment space, and office space. The Wild would require 24 hour / 7 day a week access to this space. They would also require designated parking spaces for players close to a "player's entrance". In the course of discussions with Mr. Frank Jirik representing the Minnesota Wild, staff has consistently noted that the public policy issues related to any proposed partnership with the Wild need to be reviewed and discussed with the City's Finance Committee and then brought before the full City Council. To try to bring some definition to the process, staff has outlined the following general parameters to Mr. Jirik as background information: 1. The expansion property (Wild utilized new construction) as understood at this time by staff would become subject to property taxes, since the Wild are a for profit entity. 2. If the Wild lease significant ice time, existing arena bonds will become taxable, even if there is no new bonding. 3. The contemplated use by the Wild will probably make all existing and future bonds related to the Civic Arena taxable bonds, thereby increasing the interest rate. As a result of those general parameters, staff has further represented, pending the public policy determinations, that the following is a list of City interests that would probably need to be addressed in any agreement: 1. Any increase in debt service costs resulting from taxable bonds would become an obligation of the Wild. 2. Property taxes resulting from any Dakota County determination of taxable property would bean obligation of the Wild. 3. Any debt service obligations resulting from City bonding for the Wild would need to be contractually guaranteed by the Wild and may require a letter of credit or financial guarantee of equal value. 4. The City may desire to expend additional capital funds for arena enhancements and will require that accommodation within any new financing at the City's tax exempt cost. These City interests attempt to delineate/manage City costs and do not factor into the equation the more "soft" community benefits promoted by the Wild. Determining the appropriate combination between the hard financial numbers and the soft benefits is a matter of public policy for the elected officials to determine. Staff has also asked for a Wild practice schedule for a typical season to be used to gage the potential impact upon existing City programs. Mr. Jirik has responded only that the Wild will typically be practicing in non-peak periods which would have no impact on Eagan programs. He also has noted the requirement to have ice available from the end of training camp through playoff participation. Although it has not been discussed, staff is concerned about the potential desire to have ice time available for injured players and other purposes on a less regular and non-scheduled basis. Again, the response to concerns about Eagan programs potentially being displaced/interrupted is a matter of public policy for the elected officials to address. Further, staff has also internally discussed attempting to mitigate potential negative consequences to Eagan programs (ice and dry floor alike), address Eagan Hockey Association desires, and move toward a potential win-win situation through consideration of the construction of a City owned and operated studio rink as new construction coordinated with the construction for the Wild. Again, consideration is a public policy matter for the City Council. In the most recent meeting Mr. Jirik responded generally to the City's list of interests and continued to ask for more clarity from the City without clearly articulating the Wild's interests/expectations. Further, he seemed to be generally okay with guaranteeing the City a certain amount of revenue from advertising, although advertising parameters have not been discussed, e.g. limitations on content, potential conflicts, etc. He did note that naming rights are important to the Wild, but we did not discuss exactly what that means to the Wild. We do not know if that is primarily a financial interest or is important more for marketing purposes. At Mr. Jirik's request staff has again followed upon the property tax question. There is no doubt that the property will be taxable, however, the valuation question and exact mechanics of the property taxation process will need to be worked out with the appropriate County officials. In summary staff is asking the Finance Committee to provide direction in the following areas: 1. Is the staff list of City financial interests appropriate as presented or should it be modified? 2. To what extent does the Finance Committee want to try to objectively evaluate the "soft" community benefits and if so, how should it be undertaken? 3. How much risk is the City willing to accept in regard to potential displacement/interruption of current City programming? 4. Should the City consider construction of a studio rink to perhaps more clearly lay out a mutually beneficial scenario? 5. What advertising parameters are important to the City? ~o~ 6. What is the City's position on naming rights, is there a significant difference between the building name and an internal/marketing name? Upon receipt of direction resulting from this meeting a letter would be written to Mr. Jirik further outlining the level of City interest, potential °deal points", and other City considerations; all combined with an invitation for Wild representatives to attend a meeting with the Finance Committee to further discuss a potential partnership. We believe this is the desire of Mr. Jirik. We are available to meet with you to further discuss this information or to provide any additional information that you determine would be helpful for the Finance Committee. Director of Administrative Services r ctor of Par an ecreation ~3 AGENDA FINANCE COMMITTEE THURSDAY MARCH 8, 2007 7:30 A.M. I. AGENDA ADOPTION a. Review meeting notes from 2/20/07 meeting II. MAJOR STREET INFRASTRUCTURE FUNDING OPTIONS III. UPDATE ON CIVIC ARENA PROPOSAL IV. OTHER BUSINESS V. ADJOURNMENT A I lk� City of Eap demo TO: FINANCE COMMITTEE (MAYOR MAGUIRE AND COUNCILMEMBER CARLSON) FROM: CITY ADMINISTRATOR HEDGES DATE: MARCH 5, 2007 SUBJECT: FINANCE COMMITTEE MEETING/MARCH 8, 2007 A Finance Committee Meeting has been scheduled for Thursday, March 8 at 7:30 a.m. The following items are scheduled for discussion. I. Agenda Adoption/Review 2-20-07 Meeting Notes Enclosed on pages A throug� are the meeting notes from the February 20, 2007 Finance Committee meeting. The notes are included for the Committee's review. II. Major Street Infrastructure Funding Options Enclosed on pag through is a memo from Director of Administrative Services VanOverbeke highlighting the mayor street infrastructure funding options available to the City. III. Update on Civic Arena Proposal Enclosed on pages IC)� through L.J_ is a memo from Director of Administrative Services VanOverbeke and Parks and Recreation Director Seydell Johnson regarding the proposed expansion at the Civic Arena. IV. Other Business If the City Council chooses to refer the public financing assistance request of Thomson West to the Finance Committee, this item could be added to the March 8 Finance Committee agenda for committee discussion. /s/Thomas L. Hedges City Administrator Meeting Notes Finance Committee Meeting 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 N 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. City of Eagan Memo To: City Administrator Hedges From: Director of Administrative Services VanOverbeke Date: March 2, 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 within future CIP's. 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 Additons: 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) 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 2007 2008 2009 2010 2011 Totals Beginning Cash Balance $11,461 $ 1,981 $ (1,457) $ (2,262) $ (2,181) $11,461 Additons: 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: 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) _L(2,262) $$ (2T181) $ (1,845) $ (1,845) A long-term increase in the ad valorem tax levy beginning in payable 2008 of $1.0 million (also increased 5% per year) 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 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 IT 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" section of the table. 2007 -- 2011 CIP By Street Type 2,691,000 2,321,000 1,945,000 Total Project Costs 2007 2008 2009 2010 2011 Totals Arterial & Collector 2,025,000 - 500,000 1,200,000 3,783,373 3,342,236 2,359,632 6,378,900 State 4,928,400 1,450,500 1,200,000 3,570,000 County 470,000 1,900,000 750,000 805,000 1,555,000 City Total 5,398,400 3,350,500 750,000 805,000 1,200.,000 11,503,90 Local Streets City Trails City Sealcoating City Intersection Improvements State County City 1,505,500 331,155 2,636,700 2,691,000 2,321,000 1,945,000 156,870 138,500 41,500 234,000 ,366,589 314,808 203,873 174,736 180,632 150,000 650,000 1,125,000 125,000 500,000 800,000 650 000 500 000 - 11,099,200 902,025 1,240,638 800,000 1,750,000 800,000 3,350,000 Total 1,925,000 275,000 3,098,500 490,000 Summary By Primary Jurisdiction 4,928,400 1,600,500 _ 650,000 7,178,900 State County 1,595,000 2,025,000 - 500,000 1,200,000 3,783,373 3,342,236 2,359,632 5,320,000 596,863 15095,763 City 3,003,244 3,108,378 6,733,878 4,433,373 3,842,236 3,559,632 28, Total 9,526,644 234,000 Trails Sealcoating 366,589 Major Street Fund Share 5,363,400 3,098,500 490,000 665,000 1,000,000 Arterial & Collector 1,007,000 1,695,460 1,454,000 1,538,000 1,321,000 Local Streets 321,155 156,870 138,500 41,500 234,000 Trails Sealcoating 366,589 314,808 203,873 174,736 180,632 Intersection Improvements 1,925,000 275,000 5,540,638 650,000 2,936,373 500,000 2,919,236 2,735,632 Total Major Street Fund 8,983,144 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 impact related to timing at a minimum. If delaying and/or reducing City obligations to State and/or County projects are options, 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 shortfall $1.7Tema ns at $.75 on po $1 5 million er year. feper year in lion increase noted above thethat 0 10,616,900 7,015,460 892,025 1,240,638 3,350,000 23,115,023 time frame. Doubling the tax increase to $2 million per year would for all practical purposes eliminate the projected deficits. However, additional cost increases to projects included in this and future CIP's would also increase the problem of balancing the CIP's on an on-going basis. The following chart demonstrates the impact of adding a $1 million additional levy to property taxes on the 2007 payable average market value house in Eagan. Tax Impact Per $1,000,000 Levy Increase 2007 Actual $1,000,000 Increase Total 1,000,000 0.01229 2,247,812 0.02762 Total MSFund MSFund Tax Payable Capacity Levy Rate 1,247,812 0.01533 1,000,000 0.01229 2,247,812 0.02762 Total City Tax Estimated Taxes Capacity $278,021 House Value Rate Amount Increase 0.25239 42.62 0.26468 34.17 76.79 34.17 Attached to this memo is a matrix outlining potential methods of increasing revenues for the Major Street Fund including both short-term cash infusions and long-term changes in the revenue stream. The matrix is broken down to differentiate between potential revenues that are primarily controlled by the City and those that would require or result from some State action. The estimated fund balances noted on the matrix are very preliminary and additional work is necessary to both confirm the dollar amounts and to review other commitments already in place or contemplated in the future. For example, some of the General Fund balance is in place for working capital, but not officially designated as such within the statements. Payment for the newly approved replacement ladder apparatus for the Fire Department will also require dollars from one or more of these sources. The matrix does not include bonding options or any other methods to advance funding, since they only change the timing and there is no increase in overall resources available in total. Further, the matrix does not account for other potential City projects/initiatives noted in the recently approved City goals that may compete for funding from the same revenue sources, both long-term and short-term. Since little definitive work has been completed on these potential projects/initiatives, I am not including any estimated cost numbers. The preliminary list is as follows: 1. Open space acquisition 2. Fire stations 3. Fiber project 4. Cedar Grove Redevelopment 5. Retiree health insurance 6. Other public utilities infrastructure The second activity regarding the development of a policy that addresses long- term needs and provides the same long-term financial stability that the City has experienced historically will continue and become formalized upon direction resulting from this meeting. Please let me know, if you would like any additional information or if you would like to discuss any of this material. Director o dministrative Services VanOverbeke cc: Director of Public Works Colbert Chief Financial Officer Pepper City Engineer Matthys Transportation Engineer Plath 5 I C) N N ui o o U)) a� o c°n V> N 6) cn E OL N N C O i N a)> - � E; a m -p m U a)= 7 a) O U M E 4U---. 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D�D3:0 ` a) cn a) N cn� a a) uQi o a) -o ca = (n a) d w cn cn o C 4- a) 6) G O OL N o Z p CV 'C N Ln a? � N eC t.) _C C CL r U' o u) Ln c� "r o r o om= ` o j> C d O o o) u V- Q N U O O U> C U U a) C a * U O a (e O O �- N a) a) L 6) , O O m U 0-- f6 76 N U c6 cn Q (6 C 0).0 .0 a) p C U LL O 6) +. L, O` CO C a) a) N O > C 3 N ¢ �' = (0 a) 6) U c (6 t6 (6 (6 (B (6 — U) (n fn (n F- O 7 F- U- t6 3.�� a, C Q— U LL QE,U C E a) N (6 0 6) N S O La) o CD cn�cnmmC) AbL_ City of Evan Memo To: City Administrator Hedges From: Director of Administrative Services VanOverbeke Director of Parks and Recreation Seydell Johnson Date: March 2, 2007 Subject: Minnesota Wild Eagan Civic Arena Expansion Proposal In 2003-04 the Minnesota Wild franchise was discussing an idea to possibly use the Civic Arena for their practices. The discussions were preliminary but there appeared to be an interest in pursuing the possibility. The NHL strike that followed quickly ended any further discussion. Representatives of the Wild approached staff again last spring to see if there might be an interest by the City of Eagan in having the Wild use the Civic Arena as their training facility. 'Staff has been working with the Wild's representatives to determine parameters of the project including feasibility of construction, impact of current and future bonding and potential changes to the public use of the facility. There are two parts to the Wild's proposed use of the facility — renting ice time and constructing a training facility. First, the Wild would rent ice time on the east rink. They would use the east rink as it is sized to NHL dimensions. The west rink is Olympic size. Our understanding is that the bulk of the rental hours would be mid-day Monday - Friday. During this time there is limited use by the public. There may also be some use by the Wild on weekends. This could be problematic based on current use. The Wild would require use of the ice from approximately Labor Day through the end of the team's playoff bid which could extend into June. The spring ice rental could present a problem as the dry floor activities typically held in the east arena have grown and become more popular with users in the past year. The Wild may also wish to rent the Civic Arena's Community Room to use as a press headquarters. They would likely wish to update this room's furnishings and decor for this use. The room would be available for community use when the Wild was not practicing. The Wild's use of this room would likely not impact community use of the space since it is primarily used on evenings and weekends. N Secondly, the Wild wish to construct a new "state of the art" training room/locker room and office space. This facility would add approximately 10,000 square feet to the Civic Arena. It would be constructed on the south side of the building between the two sheets of ice. The addition would include a locker room, player's lounge, physical therapy/medical treatment space, and office space. The Wild would require 24 hour / 7 day a week access to this space. They would also require designated parking spaces for players close to a "player's entrance". In the course of discussions with Mr. Frank Jirik representing the Minnesota Wild, staff has consistently noted that the public policy issues related to any proposed partnership with the Wild need to be reviewed and discussed with the City's Finance Committee and then brought before the full City Council. To try to bring some definition to the process, staff has outlined the following general parameters to Mr. Jirik as background information: 1. The expansion property (Wild utilized new construction) as understood at this time by staff would become subject to property taxes, since the Wild are a for profit entity. 2. If the Wild lease significant ice time, existing arena bonds will become taxable, even if there is no new bonding. 3. The contemplated use by the Wild will probably make all existing and future bonds related to the Civic Arena taxable bonds, thereby increasing the interest rate. As a result of those general parameters, staff has further represented, pending the public policy determinations, that the following is a list of City interests that would probably need to be addressed in any, agreement: 1. Any increase in debt service costs resulting from taxable bonds would become an obligation of the Wild. 2. Property taxes resulting from any Dakota County determination of taxable property would be an obligation of the Wild. 3. Any debt service obligations resulting from City bonding for the Wild would need to be contractually guaranteed by the Wild and may require a letter of credit or financial guarantee of equal value. 4. The City may desire to expend additional capital funds for arena enhancements and will require that accommodation within any new financing at the City's tax exempt cost. These City interests attempt to delineate/manage City costs and do not factor into the equation the more "soft" community benefits promoted by the Wild. Determining the appropriate combination between the hard financial numbers and the soft benefits is a matter of public policy for the elected officials to determine. Staff has also asked for a Wild practice schedule for a typical season to be used to gage the potential impact upon existing City programs. Mr. Jirik has responded only that the Wild will typically be practicing in non -peak periods which would have no impact on Eagan programs. He also has noted the requirement to have ice available from the end of training camp through playoff participation. Although it has not been discussed, staff is concerned about the potential desire to have ice time available for injured players and other purposes on a less regular and non-scheduled basis. Again, the response to concerns about Eagan programs potentially being displaced/interrupted is a matter of public policy for the elected officials to address. Further, staff has also internally discussed attempting to mitigate potential negative consequences to Eagan programs (ice and dry floor alike), address Eagan Hockey Association desires, and move toward a potential win-win situation through consideration of the construction of a City owned and operated studio rink as new construction coordinated with the construction for the Wild. Again, consideration is a public policy matter for the City Council. In the most recent meeting Mr. Jirik responded generally to the City's list of interests and continued to ask for more clarity from the City without clearly articulating the Wild's interests/expectations. Further, he seemed to be generally okay with guaranteeing the City a certain amount of revenue from advertising, although advertising parameters have not been discussed, e.g. limitations on content, potential conflicts, etc. He did note that naming rights are important to the Wild, but we did not discuss exactly what that means to the Wild. We do not know if that is primarily a financial interest or is important more for marketing purposes. At Mr. Jirik's request staff has again followed up on the property tax question. There is no doubt that the property will be taxable, however, the valuation question and exact mechanics of the property taxation process will need to be worked out with the appropriate County officials. In summary staff is asking the Finance Committee to provide direction in the following areas: 1. Is the staff list of City financial interests appropriate as presented or should it be modified? 2. To what extent does the Finance Committee want to try to objectively evaluate the "soft" community benefits and if so, how should it be undertaken? 3. How much risk is the City willing to accept in regard to potential displacement/interruption of current City programming? 4. Should the City consider construction of a studio rink to perhaps more clearly lay out a mutually beneficial scenario? 5. What advertising parameters are important to the City? I -ON 6. What is the City's position on naming rights, is there a significant difference between the building name and an internal/marketing name? Upon receipt of direction resulting from this meeting a letter would be written to Mr. Jirik further outlining the level of City interest, potential "deal points", and other City considerations; all combined with an invitation for Wild representatives to attend a meeting with the Finance Committee to further discuss a potential partnership. We believe this is the desire of Mr. Jirik. We are available to meet with you to further discuss this information or to provide any additional information that you determine would be helpful for the Finance Committee. Director of Administrative Services r ctor of Par an ecreation 13 Meeting Notes Finance Committee Meeting March 8, 2007 Attendance: Mayor Maguire, Councilmember Carlson, City Administrator Hedges, Director of Public Works Colbert, City Engineer Matthys, Transportation Engineer Plath, Director of Parks and Recreation Seydell Johnson, Director of Community Development Hohenstein, and Director of Administrative Services VanOverbeke. Agenda/Meeting Notes City Administrator Hedges opened the meeting at 7:30 a.m. requesting feedback on the Finance Committee meeting notes for the February 20, 2007 meeting. Members responded that the notes were good and helpful and appropriate to forward to the full City Council. Administrator Hedges also outlined the need to keep the full Council informed of all of the actions resulting from the various committee meetings. He asked that presentation of the background material on the Thomson expansion proposal be added to the Committee agenda based on the City Council direction at the regular meeting on March 6. The agenda was revised to consider the Thomson item first. Other Business Thomson Expansion Proposal Director of Community Development Hohenstein provided background information on the meetings and discussions that have taken place since Thomson representatives first approached City staff in August of 2006. Director Hohenstein noted the challenge of respecting Thomson?s request for confidentiality with the need to inform the City Council of the discussions, and to make sure all public policy determinations and formal agreements are discussed in a public forum. He also outlined the State Department of Economic Development?s role as the first contact with the proposal and Thomson?s desire to deal directly with the County and School District in regard to any approvals required from those entities. The Finance Committee directed staff to stay the present course with the City?s primary role being to assist Thomson in their efforts at the State Capitol to achieve the necessary special legislation and then in the consideration of the creation of a TIF District at the appropriate time. The Committee noted a desire to fully understand the complete incentive package being requested by Thomson and observed the potential requirement for the same information at the State Legislature. Director Hohenstein also presented a memo presenting an overview of the process to date and outlining potential components of the assistance package as they are currently known to City staff. Update on Civic Arena Proposal City Administrator Hedges and Director of Parks and Recreation Seydell Johnson provided background on discussions with the representative of the Wild Hockey Team. These discussions have been on and off since the spring of 2006; however, there seems to be more interest from the Wild in moving the discussion to a definitive conclusion at this time. The Finance Committee reviewed the list of City interests contained in the packet memo and provided the following responses: ? The financial interests are okay as presented. The City should not incur any additional bonding or operational costs as a result of any construction or use resulting from the potential partnership with the Wild. ? It is difficult to balance the community benefits as envisioned by the Wild against potential displacement/interruption to current City programming. Certain potential challenges/conflicts e.g. relocation of dry floor activities, could be worked around especially with the inclusion of a studio rink in the overall project. However, last minute requests for ice time cannot be allowed to displace games and/or other previous commitments to other stakeholders or users such as the Eagan Hockey Association, the School District, and community open skate sessions. Last minute ice time requests for Saturdays and Sundays would be problematic and probably would not be entertained. The Finance Committee would like to see more information on typical schedule requests from the Wild, primarily those that might impact the City?s scheduling of prime time ice at the facility. ? The City needs more detailed information regarding the expectations of the Wild for both advertising and naming rights before City parameters can be developed. In general the Finance Committee is open to having the discussion, but is not committing to anything without more information. ? The Finance Committee would like to participate in subsequent meetings with Wild officials at the decision making level to move the discussions to a conclusion. ? It is important that the Eagan Hockey Association receives an answer to their interests regarding facility expansion and use. Major Street Infrastructure Funding Options Director of Public Works Colbert opened the discussion by reporting that as a result of the meetings that have been held, staff has concluded that the chance of getting any additional money from either the State or Federal government is nil, after the bid is awarded for the Highway 149 project. State elected officials and Minnesota Department of Transportation staff are sympathetic to the City?s problem, but no additional dollars are likely to be secured, if the City is willing to proceed with the project at this time. One potential option is for the City to reject the bids on the project thereby sending the message that the City is not prepared to make an increased financial commitment to a State highway project. The result of rejecting the bids would likely be to delay the project for at least one year. A one year delay would likely cause an inflationary cost increase; however, that may be somewhat offset by better bids resulting from bidding in the fall rather than in the spring. It was noted that the State commitment to this project is held through September of 2010 and the Federal money is not available until October of 2007 so a delay would not immediately impact the availability of those dollars. City Engineer Matthys also noted that the temporary construction easements are in place for three years so a one year delay should not cause a problem with easements. In the event the project is delayed it will be important to have calls directed to State elected officials and MNDoT as the responsible governmental entities and that the media is properly informed of responsibility. A preliminary list of potential costs resulting from a delay include: efficiency of travel, safety, increased project costs, deteriorating road conditions, and impact on Thomson expansion. It was noted that continuing efforts need to be made to consolidate City efforts with those of Thomson in requesting funding assistance so we are not in competition with each other for the same potential dollars. Councilmember Carlson requested more detailed information listing which future State Highway projects are actually included in the 5-Year CIP. She also asked how we can develop a mechanism to determine the advisability of moving ahead or delaying other County and State projects that might place too great a financial burden on City resources thereby limiting the City?s ability to take care of its own street obligations. Director of Administrative Services VanOverbeke responded that the response to this question is ultimately the CIP process itself; however, that review may require a longer time frame. City Engineer Matthys added that the TINA study is designed to help with the long-term obligations and should assist in addressing this question. Councilmember Carlson suggested that it might be appropriate for the City to set aside and dedicate some Major Street Fund reserves in another fund to be specifically set aside and ear marked for defined future projects e.g. bridges. The intent would be to more clearly match on-going revenue streams and reserves against both short-term and long-term project costs. A Finance Committee Meeting was scheduled for 7:30 a.m. on Thursday March 29 with the agenda to include at least the following: 1. Additional review of the financial commitment related to the Highway 149 project. The bids will be opened on March 22 and the City Council is scheduled to take action on the bid award at its meeting on April 5. 2. A response to the bid alternate for fiber conduit related to this same bid opening. M CityEapof ma v TO: TOM HEDGES, CITY ADMINISTRATOR GENE VANOVERBEKE, DIRECTOR OF ADMINISTRATIVE SERVICES FROM: JON HOHENSTEIN, COMMUNITY DEVELOPMENT DIRECTOR 1 DATE: MARCH 7, 2007 SUBJECT: FINANCE COMMITTEE — THOMSON EXPANSION PROPOSAL BACKGROUkD The City Council has received briefings on the scale and employment of the Thomson Legal and Regulatory expansion project in the past. The Council received its first formal presentation and took action to pursue adoption of special legislation to permit consideration of a TIF district last night. With that formal action of initial support, we can begin to discuss more specific parameters of the possible local funding package with the Finance Committee and City Council Thomson Request — As the Council is aware, last August, Thomson officials asked City staff to work with DEED and Thomson to outline programs and financing tools that might be available to support an expansion of their facilities if it were to occur in Minnesota. Discussions were held with the understanding that no commitments regarding local assistance could be made except by the City Council. With this understanding, Thomson advised its board that TIF could be available and apparently ascribed a value of approximately $1.5 million to that possibility. Economic Development TIF District — DEED suggested and Thomson requested that the City consider a special law TIF district similar to that which permitted a TIF district to be created for the Medtronic facility in Mounds View. Special law was necessary because office facilities are not eligible uses in economic development districts and because they proposed a term of 25 years in lieu of the standard 9 year economic development district. Special laws that only expand eligibility can be implemented with legislative approval and City approval. Special laws that expand the term of a district also require approval by the County and School District. County Position — At this point, Thomson has not secured support from the County for a longer term district and has not approached the School District in that regard. So they are pursuing, and the City action supports, the request to make the project eligible for a 9 year district. The shorter term district will necessarily generate a smaller amount of TIF than the longer term district would have generated. Next Steps — The next steps in the process include the formal consideration of a TIF district if the special legislation is passed and the terms of the deal will need to be structured. POTENTIAL COMPONENTS OF ASSISTANCE PACKAGE THOMSON LEGAL AND REGULATORY EXPANSION — 2007 Economic Development TIF — The amount available from this source is highly assumption driven and Thomson enjoys a taxable market value that is adjusted down from construction or replacement costs due to the large size and unusual nature of its facilities. The value combined with Eagan's low tax rates mean that a TIF district for the project will generate less TIF revenue than a comparable scale project elsewhere. On the basis of conservative, but realistic, assumptions, the 9 year district on the office building could generate $1.1 million. Thomson representatives have asked the City and County to consider defining additional funding to meet the target amount in the proposal to their board. The Committee and Council will need to address this request. • Minnesata Investment Fund — The City will be asked to act as a conduit for up to $1 million of a forgivable loan to Thomson from the Minnesota Investement Fund. Up to $300,000 of this amount is earmarked for the costs of undergrounding the electric power lines between TH 149 and the Thomson Headquarters. The Company has assumed this funding on the basis of the State commitments and it is not identified as part of the TIF support. • Dakota Eleptric — Dakota Electric has authorized its staff to cover the costs of undergrounding the electric power lines that exceed $300,000. • State Fundinci Proposal — DEED staff and the Governor's office have prepared a package of possible financing assistance that is currently under discussion with various legislative committees. The package included consideration of sales tax exemptions, training grants, the MIF loan/grant noted above and other funding totaling more than $10 million. Trunk Hwy 149 —While it is not explicitly noted as a part of the prospective assistance to the project, the TH 149 improvement is a substantial benefit to Thomson and meets a number of needs associated with traffic congestion, traffic capacity and employee access to the campus. The Finance Committee is currently dealing with alternatives to close a $4 million gap for TH 149 and Thomson is pursuing state funding to cover the $1.5 million cost for the Opperman Drive intersection improvement they had previously petitioned the City to consider. The City will need to consider how the TH 149 gap, the competition between the base project and the Opperman intersection project for state funding and the City's level of TIF or other assistance to the expansion project relate. To: City Administrator Hedges From: Director of Administrative Services VanOverbeke Date: March 2, 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. I 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 within future CIP?s. That will probably require a combination of new revenues and reduced expenditures. The following table illustrates the five year CIP including the additional $2.5 million in Highway 149 costs added in 2007. Major Street Fund 2007 -- 2011 CIP Presentation 20072008200920102011Totals Beginning Cash Balance$ 11,461$ 1,921$ (1,677)$ (2,670)$ (2,846)$ 11,461 Additons: 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 $2.5 Million Additional 2007 Costs 20072008200920102011Totals Beginning Cash Balance$ 11,461$ 1,981$ (1,457)$ (2,262)$ (2,181)$ 11,461 Additons: 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: 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 (also increased 5% per year) 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 $2.5 Million Additional 2007 Costs With Tax Increase Beginning in Payable 2008 20072008200920102011Totals Beginning Cash Balance$ 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 1,000 1,050 1,103 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? section of the table. 2007 -- 2011 CIP By Street Type Total Project Costs 20072008200920102011Totals Arterial & Collector State 4,928,400 1,450,500 6,378,900 County 470,000 1,900,000 1,200,000 3,570,000 City 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 1,505,500 2,636,700 2,691,000 2,321,000 1,945,000 11,099,200 Trails City 331,155 156,870 138,500 41,500 234,000 902,025 Sealcoating City 366,589 314,808 203,873 174,736 180,632 1,240,638 Intersection Improvements State 150,000 650,000 800,000 County 1,125,000 125,000 500,000 1,750,000 City 800,000 800,000 Total 1,925,000 275,000 650,000 500,000 - 3,350,000 Summary By Primary Jurisdiction State 4,928,400 1,600,500 650,000 - - 7,178,900 County 1,595,000 2,025,000 - 500,000 1,200,000 5,320,000 City 3,003,244 3,108,378 3,783,373 3,342,236 2,359,632 15,596,863 Total 9,526,644 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 impact related to timing at a minimum. If delaying and/or reducing City obligations to State and/or County projects are options, 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. However, additional cost increases to projects included in this and future CIP?s would also increase the problem of balancing the CIP?s on an on-going basis. The following chart demonstrates the impact of adding a $1 million additional levy to property taxes on the 2007 payable average market value house in Eagan. Tax Impact Per $1,000,000 Levy Increase Total MSFundCity MSFundTaxTaxEstimated Taxes Payable CapacityCapacity$278,021 House Value LevyRateRateAmountIncrease 2007 Actual 1,247,812 0.015330.25239 42.62 $1,000,000 Increase 1,000,000 0.012290.26468 34.17 Total 2,247,812 0.02762 76.7934.17 Attached to this memo is a matrix outlining potential methods of increasing revenues for the Major Street Fund including both short-term cash infusions and long-term changes in the revenue stream. The matrix is broken down to differentiate between potential revenues that are primarily controlled by the City and those that would require or result from some State action. The estimated fund balances noted on the matrix are very preliminary and additional work is necessary to both confirm the dollar amounts and to review other commitments already in place or contemplated in the future. For example, some of the General Fund balance is in place for working capital, but not officially designated as such within the statements. Payment for the newly approved replacement ladder apparatus for the Fire Department will also require dollars from one or more of these sources. The matrix does not include bonding options or any other methods to advance funding, since they only change the timing and there is no increase in overall resources available in total. Further, the matrix does not account for other potential City projects/initiatives noted in the recently approved City goals that may compete for funding from the same revenue sources, both long-term and short-term. Since little definitive work has been completed on these potential projects/initiatives, I am not including any estimated cost numbers. The preliminary list is as follows: 1. Open space acquisition 2. Fire stations 3. Fiber project 4. Cedar Grove Redevelopment 5. Retiree health insurance 6. Other public utilities infrastructure The second activity regarding the development of a policy that addresses long- term needs and provides the same long-term financial stability that the City has experienced historically will continue and become formalized upon direction resulting from this meeting. Please let me know, if you would like any additional information or if you would like to discuss any of this material. _______________________________________ Director of Administrative Services VanOverbeke cc: Director of Public Works Colbert Chief Financial Officer Pepper City Engineer Matthys Transportation Engineer Plath