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04-Financing CITY OF GOLDEN VALLEY, MINNESOTA 2019- 2023 CAPITAL IMPROVEMENT PROGRAM FINANCING The 2019-2023 Capital Improvement Program (CIP), which is detailed on the following pages, is financed from a variety of sources. The purpose of this section is to describe and analyze these sources, in as much detail as possible, so that the users of this CIP can be certain that the program as outlined can be financed from available financing sources. General Fund The General Fund is the main operating fund of the City, and as such contains most of the City's operating divisions. The main revenue source for this fund is property taxes revenues. Large, non-recurring capital outlay expenditures are usually made from one of the City's capital project funds. Level annual transfers from the General Fund to these funds help to even out the annual budgeting process. The General Fund fund balance as of December 31, 2017 was $12,403,849. Exhibit I lists the General Fund transfers to Funds for projects in the CIP. Water& Sewer Utility Fund The Water& Sewer Utility Fund is an enterprise fund, which is involved in the operation and renewal & replacement of the City's water and sanitary sewer systems. The main sources of revenue for this fund are the user charges to those residential and commercial/industrial customers connected to the systems and franchise fees to help with infrastructure improvements. Per City policy, new lateral water and sewer system projects are assessed at 100% of cost unless there are unusual circumstances involved, in which case the City would pay for the difference from the reserve account. Since the City is essentially fully developed, there should be fewer and fewer of these projects in future years. These lateral water and sewer system projects are usually requested by property owners, so it is very hard to project when they might occur and the total cost. The trunk water system is owned and operated under a joint powers agreement with the cities of Golden Valley, New Hope and Crystal. This organization is known as the Joint Water Commission. The operating and capital improvement expenditures of the trunk water system are shared by the three cities. In 2014, an Emergency Water Supply was approved. Financing was through an interfund loan with an additional fee on water consumption. In 2015, another interfund loan was used to finance the break on the water main that carries water from Minneapolis to Crystal through Robbinsdale. The trunk sanitary sewer system is owned by Metropolitan Council Environmental Services to which the City makes monthly payments for the operation of and the capital improvements to the trunk system. The fund balance or net position that is unrestricted at 12/31/17 was $7,601,050. The financial position of this fund is extremely important because the City is facing large expenditures in future years for the renewal and replacement of aging water and sewer lines. Exhibit II is a list of projects in the program financed by the Water& Sewer Utility Fund. Brookview Golf Course Fund The Brookview Golf Course Fund is an enterprise fund, which is involved in the operation and improvement of the City's golf course and newly developed Lawn Bowling Course in 2018. The main revenue source is green fees paid by the golfers. The golf course consists of an 18 hole regulation course, a 9 hole par 3 course and a driving range. Other revenue sources come from the lawn bowling course, pro shop and Three- One-Six Restaurant. Many of the improvements to the course are part of regular course maintenance, but where specific projects can be defined and costs estimated, they are included in the program. Major pieces of equipment used by the golf course are also included in the program. In December 2017, Brookview opened its new facility which included the restaurant, golf pro shop and par 3 building. The net position in this fund as of December 31, 2017 was $930,866. This was slightly lower than the previous year due to the renovation of the building. Exhibit III is a list of the major course improvements and equipment included in the program and the projected working capital balances of this fund. Storm Sewer Utility Fund The Storm Sewer Utility Fund is an enterprise fund, which is involved in the maintenance and improvement of the City's storm water system including storm sewers and holding ponds. The fund is financed from charges to all the property in the City based on the level of estimated storm water runoff from a given class of property. Projects funded are those related to the Pavement Management Program, the City's adopted Storm Water Management Plan and projects constructed in conjunction with the other cities that are members of the Bassett Creek Water Management Commission. Exhibit VII is an analysis of the projected revenue, expenditures and cash balances in this fund. In 2016, bonds were sold and will be paid back with tax increment received from The Liberty development. The net position in this fund as of December 31, 2017 was $8,073,057. Equipment Replacement Fund This capital project fund is used to finance major vehicle and equipment purchases for General Fund divisions. In 2018, the main source of revenue is a transfer from the General Fund. In the past, certificates of Indebtedness were sold and will remain outstanding until 2021. Exhibit IV is an analysis of the projected revenue, expenditures and cash balances in this fund. Existing debt service payments on the certificates of indebtedness issued are detailed in Exhibit XI. Building Fund This capital project fund is used to finance major improvements to buildings used by the General Fund divisions. Wold Architects completed a city facility analysis in 2006. This plan has been incorporated into the Building Fund and the 2019 General Fund Buildings Budget as funding permits. A major source of financing in this fund is transfers from the General Fund. Exhibit V is an analysis of the projected revenue, expenditures and cash balances of this fund. Cablecasting Fund This capital project fund was separately designated in 2014 to account for the franchise fees collected for cablecasting. These monies are designated for any future improvements for the council chambers to provide cablecasting of public meetings. CCX Media Television/Northwest Community Television provides service and programing for the city. Park Improvement Fund This capital project fund is used to finance park and open space improvements. One of the revenue sources in this fund is an annual transfer from the General Fund along with park dedication fees. Exhibit VI is an analysis of the projected revenue, expenditures and cash balances of this fund. Municipal State Aid (MSA) Fund This fund is used to account for monies held in account both by the City and the State of Minnesota for use in the maintenance and improvement of municipal state aid streets located in the City. Streets are designated as municipal state aid based on criteria established by the State. Each city is allowed a maximum number of miles of these designated streets. Every improvement project involving these streets must first be approved by the State. If approved, a certain portion of the projected cost is advanced to the City from its MSA account at the State, with the balance being paid upon completion. The monies that finance the City's MSA account at the State come from the State gasoline tax. The City's MSA account at the State is essentially the City's money, and the amount in the account at any one time is included as an asset of this fund. The State also participates directly in various street and storm sewer improvement projects with the City, when the particular project benefits or involves State highways and rights of way. On the worksheets for street and storm sewer projects, the designation under the financing analysis of MSA refers to the City's MSA account at the State, and State of Minnesota refers to direct State participation. Exhibit VIII is an analysis of the projected revenue, expenditures and cash balances of the Municipal State Aid Fund. Capital Improvement Fund Revenues for this fund will primarily come from a portion of the franchise fees that are not designated for payment of debt services from the Douglas Drive project. Monies in this fund finance infrastructure improvements. Exhibit IX is an analysis of the projected revenue, expenditures and cash balances of this fund. Street Reconstruction Capital Improvement Fund Revenues for this fund will primarily come from a bond sale that will finance the yearly pavement management program (PMP) planned through 2023. A general fund transfer will pay for the overlays that are planned to maintain the streets that have been reconstructed. Exhibit X is an analysis of the projected revenue, expenditures and cash balances of this fund. General Obligation Bonds To finance certain projects the City must borrow funds externally by issuing general obligation municipal bonds. The method(s) of financing the repayment of these bonds differentiates the various types of bonds used in the program. Tax Increment Bonds The proceeds of these bond issues are used to pay for public improvements in specially designated tax increment districts. The debt service on the bonds is repaid from property taxes on the increased value in the district over a base year's value. The property taxes on the increased value (increment) are not distributed to the various taxing jurisdictions, but are retained by the City to pay off the debt service on the bonds. The increased value in the district comes from the increased commercial/industrial/residential development or made possible by the public improvements financed by the bonds. The City has four tax increment districts. Two districts have used bonds for improvements: Highway 55 West and Winnetka/Medicine Lake Road. Special Assessment Bonds Per State Statute, if at least 20% of the bond principal for a public improvement is financed by special assessments against benefited properties, the balance can be financed from tax levies against all the property in the City without the need of a bond referendum. On the project worksheets, if special assessment bond financing is involved, we have indicated the amount of bonds to be repaid from special assessments and tax levies. The pavement management program uses special assessment bonds for financing along with assessments from benefiting properties. These street projects will extend over a longer period than is included in the 2019-2023 CIP and will be financed by annual special assessment bond issues. On the project worksheet for the pavement management program, the method of financing is indicated as just Special Assessment Bonds. Certificates of Indebtedness Certificates of Indebtedness were used to help finance capital equipment that is outlined in the Equipment Replacement Fund. These are short-term general obligation debt instruments issued for a term of four years and repaid from annual tax levies. Current legislation has allowed cities to extend the term of these certificates up to ten years if the life of the asset is that in length. We may extend the term for those certificates that will finance fire pumper replacements. This financing has been replaced with a general fund transfer. Municipal State Aid (MSA) Revenue Bonds MSA bonds were sold in 2007 for the first time for the City of Golden Valley. The project was Golden Valley Road and Bridge replacement. The debt service payments will be repaid over twenty years with State Aid Allotments used to improve and maintain Municipal State Aid roads. Tax Abatement Bonds These bonds will be repaid from the abated City taxes on the General Mills' headquarters expansion, which has been completed. The abatement agreement was signed between the City and General Mills in 2001 and the bonds were sold in 2004. The City taxes generated by the expansion will not be used to finance general City operations, but will be used to pay the debt service on the bonds. The term of the abatement agreement is fifteen (15)years and will end in 2019. Exhibit XI is an analysis of the current general obligation bonded debt of the City of Golden Valley. CITY OF GOLDEN VALLEY 2019 -2023 CIP GENERAL FUND (FUND 1000) EXHIBIT I EXPENDITURES PROJECT (1) 2019 2020 2021 2022 2023 Transfer to Building Fund $400,000 $450,000 $500,000 $500,000 $500,000 Transfer to Equipment Fund 100,000 470,680 1,050,000 1,050,000 1,050,000 Transfer to Equipment Debt Service Fund 882,580 561,900 Transfer to Park Improvement Fund 325,000 350,000 375,000 400,000 400,000 Transfer to Street Reconstruction 500,000 600,000 700,000 800,000 900,000 Overlays Totals $2,207,580 $2,432,580 $2,625,000 $2,750,000 $2,850,000 Notes• (1) Each transfer will be outlined in the respective funds. CITY OF GOLDEN VALLEY 2019-2023 CIP WATER AND SEWER UTILITY FUND (FUND 7120) EXHIBIT II 2019 2020 2021 2022 2023 Net Position @ 1/1 $7,328,150 $7,008,160 $7,355,135 $7,541,976 $7,443,578 Revenue• Franchise Fees 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 Grant 300,000 Operating Revenue 9,580,805 9,607,795 9,799,951 9,995,950 10,195,869 Total Revenue for Operations 11,080,805 11,107,795 11,599,951 11,495,950 11,695,869 Total Available 18,408,955 18,115,955 18,955,086 19,037,926 19,139,447 Expenditures: Operating Expenditures: Administration (570,675) , (575,835) (590,231) (604,987) (620,111) Sewer Maintenance (3,340,720) (3,434,690) (3,537,731) (3,643,863) (3,753,178) Water Maintenance (4,799,400) (4,985,295) (5,035,148) (5,085,499) (5,136,354) Sub-Total Operations (8,710,795) (8,995,820) (9,163,110) (9,334,349) (9,509,644) Capital Outlay: 2019 (2,690,000) 2020 (1,765,000) 2021 (2,250,000) 2022 (2,260,000) 2023 (2,050,000) Sub-Total Capital Expenses (2,690,000) (1,765,000) (2,250,000) (2,260,000) (2,050,000) Total Expenses (11,400,795) (10,760,820) (11,413,110) (11,594,349) (11,559,644) Net Position @ 12/31 $7,008,160 $7,355,135 $7,541,976 $7,443,578 $7,579,802 CITY OF GOLDEN VALLEY 2019-2023 CIP BROOKVIEW GOLF COURSE FUND (FUND 7150) EXHIBIT III 2019 2020 2021 2022 2023 Net Position @ 1/1 $487,814 $689,064 $888,859 $1,030,624 $1,213,741 Revenue• Total Course Revenue 3,382,000 3,455,000 3,524,100 3,594,582 3,666,474 Total Available 3,869,814 4,144,064 4,412,959 4,625,206 4,880,215 Expenses: Operating Expenses: (3,078,075) (3,149,205) (3,220,335) (3,291,465) (3,362,595) Capital Outlay 2019 (102,675) 2020 (106,000) 2021 (162,000) 2022 (120,000) 2023 (140,000) Total Expenses (3,180,750) (3,255,205) (3,382,335) (3,411,465) (3,502,595) Net Position @ 12/31 $689,064 $888,859 $1,030,624 $1,213,741 $1,377,620 CITY OF GOLDEN VALLEY 2019-2023 CIP EQUIPMENT REPLACEMENT FUND(FUND 5700) EXHIBIT IV 2019 2020 2021 2022 2023 Fund Balance @ 1/1 2,936,299 2,366,267 1,917,040 2,157,140 2,414,641 Revenue: Sale of Assets(Auction proceeds): 35,000 35,000 35,000 35,000 35,000 General Fund Transfer 100,000 470,680 1,050,000 1,050,000 1,050,000 Interest Earnings(Beginning Balance) 23,538 23,663 19,170 21,571 24,146 Total Available 3,094,837 2,895,610 3,021,210 3,263,711 3,523,788 Expenditures: Capital Outlay 2019 (728,570) 2020 (978,570) 2021 (864,070) 2022 (849,070) 2023 (1,213,070) Total Expenditures (728,570) (978,570) (864,070) (849,070) (1,213,070) Fund Balance @12/31 2,366,267 1,917,040 2,157,140 2,414,641 2,310,718 CITY OF GOLDEN VALLEY 2019-2023 CIP BUILDING FUND(FUND 5200) EXHIBIT V 2019 2020 2021 2022 2023 Fund Balance @ 1/1 $1,033,825 $806,579 $652,628 $767,523 $763,279 Revenue: Transfer From General Fund 400,000 450,000 500,000 500,000 500,000 Interest Earnings 7,754 6,049 4,895 5,756 5,725 Total Available 1,441,579 1,262,628 1,157,523 1,273,279 1,269,004 Expenditures: 2019 (635,000) 2020 (610,000) 2021 (390,000) 2022 (510,000) 2023 (110,000) Total Expenditures (635,000) (610,000) (390,000) (510,000) (110,000) Fund Balance @ 12/31 $806,579 $652,628 $767,523 $763,279 $1,159,004 CITY OF GOLDEN VALLEY 2019-2023 CIP CABLECASTING FUND(FUND 5500) EXHIBIT V 2019 2020 2021 2022 2023 Fund Balance @ 1/1 $278,230 $113,621 $148,189 $182,930 $217,845 Revenue: Franchise Fees 34,000 34,000 34,000 34,000 34,000 Interest Earnings 1,391 568 741 915 1,089 Total Available 313,621 148,189 182,930 217,845 252,934 Expenditures: 2019 (200,000) 2020 0 2021 0 2022 0 2023 0 Total Expenditures (200,000) 0 0 0 0 Fund Balance @ 12/31 $113,621 $148,189 $182,930 $217,845 $252,934 CITY OF GOLDEN VALLEY 2019-2023 CIP PARK IMPROVEMENT FUND (FUND 5600) EXHIBIT VI 2019 2020 2021 2022 2023 Fund Balance @ 1/1 $377,615 $367,447 $362,203 $406,919 $451,971 Revenue: Transfer From General Fund 325,000 350,000 375,000 400,000 400,000 Little League Payment 20,000 Park Dedication Fee ISD#281 (SEA School) 12,500 Golden Valley Youth Associations 12,500 Interest Earnings 2,832 2,756 2,717 3,052 3,390 Total Available 725,447 720,203 764,919 809,971 855,361 Expenditures: 2019 (358,000) 2020 (358,000) 2021 (358,000) 2022 (358,000) 2023 (358,000) Total Expenditures (358,000) (358,000) (358,000) (358,000) (358,000) Fund Balance @ 12/31 $367,447 $362,203 $406,919 $451,971 $497,361 CITY OF GOLDEN VALLEY 2019-2023 CIP STORM WATER UTILITY FUND (FUND 7300) EXHIBIT VII 2019 2020 2021 2022 2023 Net Position @ 1/1 $4,984,410 $5,160,555 $5,232,211 $5,086,221 $4,522,916 Revenue: Storm Sewer Charges 2,475,000 2,575,000 2,575,000 2,575,000 2,575,000 Bassett Creek Watershed Management Commission 1,031,500 500,000 500,000 1,300,000 Hennepin County 500,000 170,000 State of MN (Bridge Bonds/DNR) 2,300,000 1,000,000 1,780,000 Other-BWSR 68,500 Interfund Loan-Water/Sewer 198,830 194,360 189,885 185,415 180,944 Interfund Loan-Liberty Crossing 63,500 160,000 160,000 165,000 170,000 Sale of Assets Interest Earnings 50,000 51,606 52,322 50,862 45,229 Total Revenue 6,687,330 3,650,966 3,977,207 3,476,277 6,051,173 Total Available 11,671,740 8,811,521 9,209,418 8,562,498 10,574,089 Expenditures: Operating Expenditures: Storm Sewer Maintenance (548,815) (555,995) (572,675) (589,855) (607,551) Street Cleaning (130,815) (135,190) (139,246) (143,423) (147,726) Environmental Services (402,605) (418,375) (430,926) (443,854) (457,170) Debt Service-Revenue Bonds(2037) (63,950) (182,750) (180,350) (182,450) (182,450) Sub-Total of Operations (1,146,185) (1,292,310) (1,323,197) (1,359,582) (1,394,896) Capital Outlay: 2019 (5,365,000) 2020 (2,287,000) 2021 (2,800,000) 2022 (2,680,000) 2023 (5,082,000) Sub-Total of Capital Expenditures (5,365,000) (2,287,000) (2,800,000) (2,680,000) (5,082,000) Total Expenditures (6,511,185) (3,579,310) (4,123,197) (4,039,582) (6,476,896) Net Position @ 12/31 $5,160,555 $5,232,211 $5,086,221 $4,522,916 $4,097,193 CITY OF GOLDEN VALLEY 2019-2023 CIP CITY MUNICIPAL STATE AID CAPITAL PROJECT FUND(FUND 5100) EXHIBIT Vlll 2019 2020 2021 2022 2023 Fund Balance @ 1/1 2,716,464 1,718,086 1,936,261 2,212,321 2,256,912 Revenue: State Aid Bond Payments 130,000 135,000 145,000 150,000 150,000 Annual Maintenance Allotment From State 339,014 339,014 339,014 339,014 339,014 Special Assessments-State-Aid Bonds; Golden Hills/Xenia Avenue 70,000 70,000 70,000 70,000 70,000 Harold Avenue Reconstruction 1,800 Hwy 55 West Special Assessments 31,440 31,440 31,440 31,440 31,440 TIF reimbursement(Hwy 55 West) 63,500 182,310 179,000 182,450 179,950 Zenith State Aid 1,425,000 75,000 Plymouth State Aid 85,000 Zane/Lindsay State Aid 2,280,000 120,000 Interest Earnings (%of Beg. Bal.) 20,373 12,886 14,522 16,592 16,927 Total Available 3,457,591 2,488,736 2,715,237 6,706,817 3,239,243 Expenditures: Maintenance 125,000 125,000 125,000 125,000 125,000 MSA Debt Service(ends 2027) 201,005 200,165 198,916 197,455 189,000 Hwy 55 Bond Payments 63,500 182,310 179,000 182,450 179,950 Flashing Arrows 45,000 45,000 Golden Hills/Xenia Avenue 1,350,000 Zane/Lindsay Reconstruction 2,400,000 Zenith Avenue Reconstruction 1,500,000 Total Expenditures 1,739,505 552,475 502,916 4,449,905 493,950 Fund Balance @ 12/31 $1,718,086 $1,936,261 $2,212,321 $2,256,912 $2,745,293 CITY OF GOLDEN VALLEY 2019-2023 CIP CAPITAL IMPROVEMENT FUND (FUND 6100) EXHIBIT IX 2019 2020 2021 2022 2023 Fund Balance @ 1/1 $712,699 $245,486 $193,921 $237,160 $276,152 Revenue: Charge to Street Reconstruction Projects to Finance CAD&Pavement Management Systems 20,000 20,000 20,000 20,000 20,000 Franchise Fees(Centerpoint/Xcel) 200,000 200,000 200,000 200,000 200,000 Interfund Loan from Utility Fund(ends 2025) 212,760 208,080 203,400 198,720 194,040 City of Crystal 100,000 Interest Earnings (1%of Beg. Bal.) 7,127 2,455 1,939 2,372 2,762 Total Available 1,252,586 676,021 619,260 658,252 692,953 Expenditures: Streetscape and City Hall Complex Renovation 100,000 100,000 100,000 100,000 100,000 Sidewalk,Trails and Bike Facility Renovaton 325,000 150,000 150,000 150,000 150,000 AutoCad Application 12,100 12,100 12,100 12,100 12,100 Cartegraph Street Maintenance Software 20,000 20,000 20,000 20,000 Railroad Crossing Repairs 250,000 _ TH 100 Pedestrian Bridge 200,000 Pavement Surface Treatments 100,000 Retaining Wall Replacement 100,000 100,000 100,000 100,000 100,000 Total Expenditures 1,007,100 482,100 382,100 382,100 362,100 Fund Balance @ 12/31 $245,486 $193,921 $237,160 $276,152 $330,853 CITY OF GOLDEN VALLEY 2019-2023 CIP STREET RECONSTRUCTION CAPITAL IMPROVEMENT FUND (FUND 5400) EXHIBIT X 2019 2020 2021 2022 2023 Fund Balance @ 1/1 $39,286 $39,482 $39,680 $39,878 $40,078 Revenue• Bond Proceeds 3,870,000 3,350,000 3,400,000 3,400,000 3,400,000 Transfers from General Fund 500,000 500,000 500,000 500,000 500,000 Interest Earnings (1%of Beg. Bal.) 196 197 198 199 200 Total Available 4,409,482 3,889,680 3,939,878 3,940,078 3,940,278 Expenditures: Pavement Management Program ( 3,870,000 3,350,000 3,400,000 3,400,000 3,400,000 Street Overlays 500,000 500,000 500,000 500,000 500,000 Total Expenditures 4,370,000 3,850,000 3,900,000 3,900,000 3,900,000 Fund Balance @ 12/31 $39,482 $39,680 $39,878 $40,078 $40,278 General Obligation Bonded Debt Totals Balance at 12/31/2018 Special Assessment Bonds (PMP) 82732 3035 GO Improvement Bonds Series 2003C (ends 2019) 2011 C 665,000.00 B2799 3037 GO Improvement Bonds Series 2005C (ends 2025) 2012C 5,285,000.00 82892 3038 GO Improvement Bonds Series 2006B (ends 2026) 2013B 6,475,000.00 82221 3039 GO Improvement Bonds Series 2007C (ends 2027) 2014C 3,805,000.00 B2289 3040 GO Improvement Bonds Series 2008A(ends 2028) 2015C 6,600,000.00 B2536 3041 GO Improvement Bonds Series 2009A(ends 2029) 2017A* 9,835,000.00 B2623 3042 GO Improvement Bonds Series 2010A(ends 2030) 1,535,000.00 B2730 3043 GO Improvement Bonds Series 2011A(ends 2031) 1,265,000.00 82798 3044 GO Improvement Bonds Series 2012A(ends 2032) 1,115,000.00 B2891 3045 GO Improvement Bonds Series 2013A (ends 2033) 1,150,000.00 B2956 3046 GO Improvement Bonds Series 2014A(ends 2035) 2,235,000.00 B3040 3047 GO Improvement Bonds Series 2015A(ends 2036) 1,530,000.00 B3116 3048 GO Improvement Bonds Series 2016A(ends 2037) 1,150,000.00 B3196 3049 GO Improvement Bonds Series 2017A(ends 2038) 2,580,000.00 83249 3054 GO Improvement Bonds Series 2018A (ends 2038) 2,950,000.00 2017 A- Crossover in 2019 - 48,175,000.00 Equipment Certificates 83042 3010 GO Equipment Cert Bonds-Series 20158 270,000.00 B3115 3010 GO Equipment Cert Bonds-Series 2016B 535,000.00 B3196 3010 GO Equipment Cert Bonds-Series 2017A 815,000.00 1,620,000.00 Tax Increment Bonds B3197 3053 GO Tax Increment Bonds of 2017B 1,170,000.00 Street Reconstruction Bonds B3114 3052 Street Reconstruction Bonds Series 2016 C(Douglas) 5,405,000.00 Housing and Redevelopment Lease Revenue Bonds 3051 Brookview Lease Revenue Bonds 16,935,000.00 3036 Tax Abatement Bonds Tax Abatement Bonds of 2004B 330,000.00 State Aid Bonds 5100 State Aid Bonds of 2007A 1,395,000.00 GO Revenue Bonds 7300 Utility Revenue Bonds of 2016D 2,580,000.00 Total Bonds Outstanding 77,610,000.00 City of Golden Valley, Minnesota Capital Plan 2019 thru 2023 EXPENDITURES AND SOURCES SUMMARY Department 2019 2020 2021 2022 2023 Total Buildings 635,000 610,000 390,000 510,000 110,000 2,255,000 Cablecasting Improvements 200,000 200,000 Golf Course 102,675 106,000 162,000 120,000 140,000 630,675 Parks 358,000 358,000 358,000 358,000 358,000 1,790,000 Storm Water 5,365,000 2,287,000 2,800,000 2,680,000 5,082,000 18,214,000 Streets 7,116,605 4,884,575 4,785,915 8,732,005 4,756,050 30,275,150 Vehicles and Equipment 728,570 978,570 864,070 849,070 1,213,070 4,633,350 Water&Sewer Systems 2,690,000 1,765,000 2,250,000 2,260,000 2,050,000 11,015,000 EXPENDITURE TOTAL 17,195,850 10,989,145 11,609,985 15,509,075 13,709,120 69,013,175 Source 2019 2020 2021 2022 2023 Total Bassett Creek Watershed Mgmt Comm 1,100,000 500,000 500,000 1,300,000 3,400,000 Brookview Golf Course Fund 102,675 106,000 162,000 120,000 140,000 630,675 Building Fund(5200) 635,000 610,000 390,000 510,000 110,000 2,255,000 Cablecasting Improvements 200,000 200,000 Capital Improvement Fund(6100) 907,100 482,100 382,100 382,100 362,100 2,515,500 City of Crystal 100,000 100,000 Equipment Replacement Fund 728,570 978,570 864,070 849,070 1,113,070 4,533,350 Golden Valley Youth Associations 12,500 12,500 Hennepin County 500,000 170,000 670,000 Hennepin County Environment Response Fund 300,000 300,000 ISD#281 12,500 12,500 MN DNR 2,300,000 1,000,000 1,780,000 5,080,000 Municipal State Aid(MSA-5100) 1,094,005 370,165 323,915 4,267,455 314,000 6,369,540 Park Improvement Fund(5600) 358,000 358,000 333,000 358,000 358,000 1,765,000 Special Assessment Bonds 3,870,000 3,350,000 3,400,000 3,400,000 3,400,000 17,420,000 Special Assessments 582,000 582,000 Stone Water Utility Fund(7300) 1,465,000 1,617,000 1,800,000 2,180,000 2,002,000 9,064,000 Street Improvement Fund 500,000 500,000 500,000 500,000 500,000 2,500,000 Tax Increment 63,500 182,310 179,900 182,450 179,950 788,110 Vehicle Maintenance Fund 100,000 100,000 Water&Sewer Utility-Reserve 100,000 100,000 100,000 300,000 Water&Sewer Utility Fund 2,690,000 1,765,000 2,150,000 1,860,000 1,950,000 10,415,000 SOURCE TOTAL 17,195,850 10,989,145 11,609,985 15,509,075 13,709,120 69,013,175