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01 - Title PagesIntroduction Financing Exhibit I Exhibit II Exhibit III Exhibit IV Exhibit V Exhibit VI Exhibit VII Exhibit VIII Exhibit IX Exhibit X CITY OF GOLDEN VALLEY, MINNESOTA 2023-2032 CAPITAL IMPROVEMENT PROGRAM TABLE OF CONTENTS - General Fund Projects - Water & Sewer Utility Fund Financing - Brookview Golf Course Fund Financing - Equipment Replacement Fund Financing - Building Funds —Buildings, Cablecasting - Park Improvement Fund Financing - Storm Water Utility Fund Financing - City Municipal State Aid Street Fund Financing - Capital Improvement Fund Financing - Street Reconstruction Fund Financing Vehicles & Equipment (V&E) Parks (P) Brookview Golf (GC) Buildings (B) Buildings Cablecasting (C) Storm Water (SS) Water & Sanitary Sewer Utility (W&SS) Streets (S) Appendix Special Assessment Policy Fleet Operation, Maintenance, and Replacement Policy city of golden valley 2023-2032 Capital Improvement Program Considered by City Council December 6, 2022 Reviewed by Council September 13, 2022 Reviewed by Planning Commission November 28, 2022 Mayor Shep Harris Council Maurice Harris, Denise La Mere -Anderson, Gillian Rosenquist, Kimberly Sanberg Management Team Tim Cruikshank Rick Birno Maria Cisneros John Crelly Virgil Green Tim Kieffer Marc Nevinski Kirsten Santelices Sue Virnig Cheryl Weiler City Manager Parks and Recreation Director City Attorney Fire Chief Police Chief Public Works Director Physical Development Director Human Resources Director Finance Director Communications Director December 6, 2022 The Honorable Shepard Harris, Mayor Members of the City Council Dear Mayor Harris and City Council Members: The Adopted Capital Improvement Program (CIP) for years FY 2023-2032 is presented with this transmittal. The CIP is a 10-year fiscal planning instrument used to identify needed capital projects and delineate the financing and timing of the associated projects. Generally these projects exceed $5,000 in cost and require long-term financing. An annual capital improvement budget, encompassing the projects outlined for the first two years of the CIP, is presented to the Council with the biennial budget. The CIP also identifies bond issues and as many other potential revenues necessary to fund certain improvements. Each project in the program is brought forth in the upcoming year for discussion and approval at a council meeting. Each city in the metropolitan area is required to adopt a CIP. As part of the Metropolitan Land Planning Act passed by the State Legislature in 1976, each city is required to adopt a Comprehensive Plan. In 2018, the City of Golden Valley's 2040 Comprehensive Plan was approved and included: • updated zoning and subdivision codes; • housing implementation programs; • a CIP related to transportation, sewers, and parks and open space facilities Because of its relationship to the Comprehensive Plan, the CIP is reviewed by the Planning Commission. This is a 10-year plan to coincide with the Comprehensive Plan document. The CIP should be viewed as a vehicle to accomplish the goals outlined in the City's Comprehensive Plan. These goals cover housing, sanitary and storm sewers, public facilities, transportation and parks and open spaces. An orderly expenditure of funds on capital items is a means of accomplishing the Comprehensive Plan. A complete CIP is an indispensable tool for the City Council and City staff as they manage and control the timing and financing of capital improvements needed to maintain the current high level of City services. A CIP is also used by the bond rating agencies to not only evaluate the current and future financial condition of a city, but also to evaluate the quality of a city's management. Adoption of this comprehensive CIP for 2023-2032 will enhance the City's ability to maintain its current Aa1 bond rating. Finally, a CIP is a valuable document for commission members and citizens to use to gain an understanding of how their City works and the means to accomplish its overall plan. The process for completing the 2023-2032 CIP was much the same as the process for the 2023-2024 Budget. Project requests were submitted by all the divisions and reviewed by the Management Team and appropriate supervisors to establish the feasibility and priority of the projects and match with available financing. The CIP is a planning document or guide for the future capital improvements in the City which in no way constitutes formal approval of the various projects. All of the projects will be formally approved through the City's purchasing or public improvement process. Each section lists the upcoming projects, project overview, and an estimated cost of the project. The Financing section includes a narrative analysis of financing sources involved in the program along with exhibits analyzing some of these sources, with special emphasis on the City's Capital Project Funds. Also included is an exhibit that provides a current list of bonded debt to finance the existing programs and expenditures and sources by year. The sections are: Financing Vehicles and Equipment Parks Golf Course Buildings Cablecasting Storm Sewers Water & Sanitary Sewer Utility Streets I look forward to completing these important projects in the coming fiscal year. As we move forward with this FY 2023-2032, 1 hope that this CIP meets your approval and provides a useful tool for the Council as it makes decisions regarding these projects. Timothy Cruikshank City Manager CITY OF GOLDEN VALLEY, MINNESOTA 2023 - 2032 CAPITAL IMPROVEMENT PROGRAM FINANCING The 2023-2032 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, 2021 was $15,554,908. 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 12/31/21 was $16,304,233. 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, curling, winter disc golf 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. In 2020, curling will be offered for winter activity. In 2022, the course installed a new irrigation system. In 2023, the project will be completed at the driving range. The net position in this fund as of December 31, 2021 was $1,748,148. 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, 2021 was $11,558,787. Equipment Replacement Fund This capital project fund is used to finance major vehicle and equipment purchases for General Fund divisions. In 2021, the main source of revenue is a transfer from the General Fund. In the past, certificates of Indebtedness were sold and the last one was made in February 2021. Exhibit IV is an analysis of the projected revenue, expenditures and cash balances in this fund. Buildinq Fund This capital project fund is used to finance major improvements to buildings used by the General Fund divisions. A comprehensive building study took place in 2020 through mid-2021. It will evaluate all public buildings with an emphasis on the Public Safety needs. A major source of financing in this fund is a transfer 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. The council chambers remodel finished in mid-2022. 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 service 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 2024 and the infrastructure renewal program (IRP) starting in 2025. This fund will receive a general fund transfer to 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 sold 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 and the future infrastructure renewal program use 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 2023-2032 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. 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. Street Reconstruction Bonds Douglas Drive street improvements were paid for from street reconstruction bonds sold in 2016. The payment of debt service will be from franchise fees. Lease Revenue Bonds Lease revenue bonds were sold by the Housing and Redevelopment Authority (HRA) and will be paid back by a lease with the City of Golden Valley. This instrument was used to finance the Brookview facility. Exhibit XI is an analysis of the current general obligation bonded debt of the City of Golden Valley. CITY OF GOLDEN VALLEY 2023 - 2032 CIP GENERAL FUND (FUND 1000) EXHIBIT I EXPENDITURES PROJECT (1) 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 Transfer to Building Fund $550,000 $600,000 $650,000 $700,000 $750,000 $800,000 $850,000 $900,000 $950,000 $1,000,000 Transfer to Equipment Fund 1,150,000 1,200,000 1,250,000 1,300,000 1,350,000 1,400,000 1,450,000 1,500,000 1,550,000 1,600,000 Transfer to Park Improvement Fund 400,000 425,000 450,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 Transfer to Street Reconstruction 800,000 850,000 850,000 900,000 950,000 1,000,000 1,050,000 1,100,000 1,160,000 1,150,000 Overlays Totals $2 900,000 $3,075,000 $3,200,000 $3 400,000 $3,550,000 $3,700,000 $3,850,000 $4,000,000 $4,150,000 $4,250,000 Notes: (1) Each transfer will be outlined in the respective funds. Net Position @ 1/1 Revenue: CITY OF GOLDEN VALLEY 2023-2032 CIP WATER AND SEWER UTILITY FUND (FUND 7120) EXHIBIT II 2023 2024 2025 2026 2027 2028 2029 2030 2031 $18,819,174 $15,461,559 $13,659,989 $11,946,899 $10,042,412 $8,926,627 $8,189,610 $6,866,397 $6,086,992 Franchise Fees 1,500,000 1,500,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 ARP 750,000 Operating Revenue 11,165,520 11,388,830 11,616,607 11,848,939 12,085,918 12,327,636 12,574,189 12,825,673 13,082,186 Total Revenue for Operations 13,415,520 12,888,830 13,616,607 13,848,939 14,085,918 14,327,636 14,574,189 14,825,673 15,082,186 Total Available 32,234,694 28,350,389 27,276,596 25,795,838 24,128,330 23,254,263 22,763,799 21,692,070 21,169,178 Expenditures: Operating Expenditures: Administration Sewer Maintenance Water Maintenance Sub -Total Operations Capital Outlay: 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 Sub -Total Capital Expenses Total Expenses Net Position @ 12/31 (653,770) (664,475) (681,087) (698,114) (715,567) (733,456) (751,792) (770,587) (789,852) (3,671,715) (3,813,825) (3,928,240) (4,046,087) (4,167,470) (4,292,494) (4,421,268) (4,553,906) (4,690,524) (5,647,650) (5,827,100) (5,885,371) (5,944,225) (6,003,667) (6,063,704) (6,124,341) (6,185,584) (6,247,440) (9,973,135) (10,305,400) (10,494,698) (10,688,426) (10,886,703) (11,089,653) (11,297,402) (11,510,078) (11,727,816) (6,800,000) (4,385,000) (4,835,000) (5,065,000) (4,315,000) (3,975,000) (4,600,000) (4,095,000) (4,275,000) (6,800,000) (4,385,000) (4,835,000) (5,065,000) (4,315,000) (3,975,000) (4,600,000) _(4,095,000) _(4,275,000) _ (16,773,135) (14,690,400) (15,329,698) (15,753,426) (15,201,703) (15,064,653) (15,897,402) (15,605,078) (16,002,816) $15,461,559 $13,659,989 $11,946,899 $10,042,412 $8,926,627 $8,189,610 $6,866,397 $6,086,992 $5,166,363 CITY OF GOLDEN VALLEY 2023-2032 CIP BROOKVIEW GOLF COURSE FUND (FUND 7150) EXHIBIT III 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 Net Position @ 1/1 $1,800,181 $1,478,516 $1,494,901 $1,502,254 $1,288,764 $1,449,702 $1,648,426 $1,902,378 $2,204,093 $2,591,198 Revenue: Total Course Revenue 4,184,000 4,234,000 4,361,020 4,491,851 4,626,606 4,765,404 4,908,366 5,055,617 5,207,286 5,363,505 Total Available 5,984,181 5,712,516 5,855,921 5,994,104 5,915,370 6,215,107 6,556,792 6,957,995 7,411,378 7,954,702 Expenses: Operating Expenses: Capital Outlay 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 Total Expenses Net Position @ 12/31 (4,008,980) (4,052,615) (4,133,667) (4,216,341) (4,300,667) (4,386,681) (4,474,414) (4,563,903) (4,655,181) (4,748,284) (496,685) (165,000) (220,000) (489,000) (165,000) (180,000) (180,000) (190,000) (165,000) (264,900) (4,505,665) (4,217,615) (4,353,667) (4,705,341) (4,465,667) (4,566,681) (4,654,414) (4,753,903) (4,820,181) (5,013,184) $1,478,516 $1,494,901 $1,502,254 $1,288,764 $1,449,702 $1,648,426 $1,902,378 $2,204,093 $2,591,198 $2,941,518 CITY OF GOLDEN VALLEY 2023-2032 CIP EQUIPMENT REPLACEMENT FUND (FUND 5700) EXHIBIT IV 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 Fund Balance @ 1/1 3,057,577 2,766,448 2,287,407 2,003,576 2,281,907 2,583,021 2,202,146 2,967,463 3,095,432 2,509,682 Revenue: Sale of Assets (Auction proceeds): 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 Trade In of Toolcats/Loaders 260,000 260,000 260,000 260,000 260,000 260,000 260,000 260,000 260,000 260,000 General Fund Transfer 1,150,000 1,200,000 1,300,000 1,400,000 1,500,000 1,600,000 1,650,000 1,700,000 1,750,000 1,800,000 Transfers for future equipment Interest Earnings (Beginning Balance) 30,576 27,664 22,874 20,036 22,819 25,830 22,021 29,675 30,954 25,097 Total Available 4,548,153 4,304,112 3,920,281 3,733,612 4,114,726 4,518,851 4,184,168 5,007,137 5,186,387 4,644,779 Expenditures: 2023 (1,781,705) 2024 (2,016,705) 2025 (1,916,705) 2026 (1,451,705) 2027 (1,531,705) 2028 (2,316,705) 2029 (1,216,705) 2030 (1,161,705) 2031 (1,926,705) 2032 (2,904,205) Future Fire Trucks(2032/2035) (750,000) (750,000) Total Expenditures (1,781,705) (2,016,705) (1,916,705) (1,451,705) (1,531,705) (2,316,705) (1,216,705) (1,911,705) (2,676,705) (2,904,205) Fund Balance @12/31 2,766,448 2,287,407 2,003,576 2,281,907 2,583,021 2,202,146 2,967,463 3,095,432 2,509,682 1,740,574 CITY OF GOLDEN VALLEY 2023-2032 CIP BUILDING FUND (FUND 5200) EXHIBIT V 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 Fund Balance @ 1/1 $2,432,161 $1,915,402 $15,694,768 $55,132,478 $3,915,972 $4,365,342 $4,913,082 $5,669,930 $1,532,455 $2,463,948 Revenue: Transfer From General Fund 550,000 600,000 650,000 700,000 750,000 800,000 850,000 900,000 950,000 1,000,000 Revenue Bonds (Paid for by Local Sales Tax) 53,000,000 HRA Lease Revenue Bonds 30,000,000 Materials Management and Budget 17,000,000 Interest Earnings 18,241 14,366 117,711 413,494 29,370 32,740 36,848 42,524 11,493 18,480 Total Available 3,000,402 19,529,768 69,462,478 56,245,972 4,695,342 5,198,082 5,799,930 36,612,455 2,493,948 3,482,428 Expenditures: 2023 (1,085,000) 2024 (3,835,000) 2025 (14,330,000) 2026 (52,330,000) 2027 (330,000) 2028 (285,000) 2029 (130,000) 2030 (35,080,000) 2031 (30,000) 2032 (30,000) Total Expenditures (1,085,000) (3,835,000) (14,330,000) (52,330,000) (330,000) (285,000) (130,000) (35,080,000) (30,000) (30,000) Fund Balance @ 12/31 $1,915,402 $15,694,768 $55,132,478 $3,915,972 $4,365,342 $4,913,082 $5,669,930 $1,532,455 $2,463,948 $3,452,428 CITY OF GOLDEN VALLEY 2022-2031 CIP CABLECASTING FUND (FUND 5500) EXHIBIT V-1 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 Fund Balance @ 1/1 $64,915 $102;585 $132,247 $157,909 $178,698 $194,592 $205,565 $211,593 $212,651 $213,714 Revenue: Franchise Fees 37,345 29,150 25,000 20,000 15,000 10,000 5,000 0 0 0 Interest Earnings 325 513 661 790 893 973 1,028 11,058 1,063 1,069 Total Available 102,585 132,247 157,909 178,698 194,592 205,565 211,593 212,651 213,714 214,782 Expenditures: 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 Total Expenditures 0 0 0 0 0 0 0 0 0 0 Fund Balance @ 12/31 $102,585 $132,247 $157,909 $178,698 $194,592 $205,565 $211,593 $212,651 $213,714 $214,782 CITY OF GOLDEN VALLEY 2023-2032 CIP PARK IMPROVEMENT FUND (FUND 5600) EXHIBIT VI 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 Fund Balance @ 1/1 $1,258,080 $427,516 $400,722 $453,728 $282,131 $384,247 $487,129 $590,782 $695,213 $800,427 Revenue: Transfer From General Fund Levy 400,000 425,000 450,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 Park Dedication Fees Park Dedication Fees-Optum Park Dedication Fees-Azteca Fund Raising for ARC Park Equipment 1,800,000 Hennepin County Grants Interest Earnings 9,436 3,206 3,005 3,403 2,116 2,882 3,653 4,431 5,214 6,003 Total Available 1,667,516 2,655,722 853,728 957,131 784,247 887,129 990,782 1,095,213 1,200,427 1,306,430 Expenditures: 2023 (1,240,000) 2024 (2,255,000) 2025 (400,000) 2026 (675,000) 2027 (400,000) 2028 (400,000) 2029 (400,000) 2030 (400,000) 2031 (400,000) 2032 (400,000) Total Expenditures (1,240,000) (2,255,000) (400,000) (675,000) (400,000) (400,000) (400,000) (400,000) (400,000) (400,000) Fund Balance @ 12/31 $427,516 $400,722 $453,728 $282,131 $384,247 $487,129 $590,782 $695,213 $800,427 $906,430 CITY OF GOLDEN VALLEY 2023 - 2032 CIP STORM WATER UTILITY FUND (FUND 7300) EXHIBIT VII 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 Net Position @ 1/1 $6,799,834 $5,432,659 $4,102,339 $5,202,442 $4,358,250 $3,045,627 $2,305,195 $2,527,981 $2,568,927 $2,866,521 Revenue: Storm Sewer Charges 2,875,000 2,975,000 3,034,500 3,095,190 3,157,094 3,220,236 3,284,640 3,350,333 3,417,340 3,485,687 Bassett Creek Watershed Management Commission 1,450,000 1,000,000 1,750,000 450,000 Hennepin County 300,000 370,000 1,125,000 1,125,000 State of MN (Bridge Bonds/DNR) 1,000,000 1,780,000 Other-BWSR 1,000,000 I IJA 1,000,000 Three Rivers Park District 150,000 150,000 Bonded Debt-Water/Sewer-HRA-2016D 180,400 182,850 179,800 182,150 178,775 179,650 181,009 181,009 181,009 181,009 Sale of Assets 50,500 50,500 50,500 50,500 50,500 60,500 50,500 50,500 50,500 50,500 Interest Earnings 50,000 50,000 41,023 52,024 43,582 30,456 23,052 25,280 25,689 28,665 Total Revenue 4,905,900 5,628,350 7,055,823 5,609,864 4,704,951 4,765,842 3,539,201 3,607,122 3,674,538 3,745,861 Total Available 11,705,734 11,061,009 11,158,162 10,812,306 9,063,201 7,811,469 5,844,396 6,135,103 6,243,465 6,612,381 Expenditures: Operating Expenditures: Storm Water Maintenance (656,805) (664,055) (677,336) (690,883) (704,700) (718,794) (733,170) (747,834) (762,790) (778,046) Street Cleaning (172,750) (178,320) (181,886) (185,524) (189,235) (193,019) (196,880) (200,817) (204,834) (208,930) Environmental Services (593,120) (608,445) (626,698) (645,499) (664,864) (684,810) (705,355) (726,515) (748,311) (770,760) Debt Service - Revenue Bonds (2037) (180,400) (182,850) (179,800) (182,150) (178,775) (179,650) (181,010) (181,010) (181,010) (181,010) Sub -Total of Operations (1,603,075) (1,633,670) (1,665,721) (1,704,056) (1,737,574) (1,776,274) (1,816,415) (1,856,176) (1,896,945) (1,938,746) Capital Outlay: 2023 (4,670,000) 2024 (5,325,000) 2025 (4,290,000) 2026 (4,750,000) 2027 (4,280,000) 2028 (3,730,000) 2029 (1,500,000) 2030 (1,710,000) 2031 (1,480,000) 2032 (1,770,000) Sub -Total of Capital Expenditures (4,670,000) (5,325,000) (4,290,000) (4,750,000) (4,280,000) (3,730,000) (1,500,000) (1,710,000) (1,480,000) (1,770,000) Total Expenditures (6,273,075) (6,958,670) (5,955,721) (6,454,056) (6,017,574) (5,506,274) (3,316,415) (3,566,176) (3,376,945) (3,708,746) Net Position @ 12/31 $5,432,659 $4,102,339 $5,202,442 $4,358,250 $3,045,627 $2,305,195 $2,527,981 $2,568,927 $2,866,521 $2,903,635 Fund Balance @ 1/1 Revenue: State Aid Bond Payments Annual Maintenance Allotment From State Annual Maintenance Allotment From State Special Assessments: Golden Hills/Xenia Avenue State Bonding -Grant-55 Douglas Other Governmental Units State Aid Bond Payments Assessments Zenith State Aid Lindsay Street Interest Earnings (% of Beg. Bal.) Total Available Expenditures: 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 Fund Balance @ 12/31 CITY OF GOLDEN VALLEY 2023-2032 CIP CITY MUNICIPAL STATE AID CAPITAL PROJECT FUND (FUND 5100) EXHIBIT VIII 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 4,486,427 4,666,187 4,476,246 4,564,225 4,159,321 2,357,888 2,523,659 2,632,634 2,742,425 2,853,041 155,000 160,000 165,000 175,000 180,000 315,047 315,047 315,047 315,047 315,047 315,047 315,047 315,047 315,047 315,047 14,025 10,725 7,321 3,712 58,040 58,040 58,040 58,040 58,040 58,040 6,500,000 1,578,500 5,000,000 2,000,000 33,648 34,996 33,572 34,232 31,195 17,684 18,927 19,745 20,568 21,398 11,562,187 11,823,496 5,055,225 7,150,256 4,743,603 2,748,659 2,857,634 2,967,425 3,078,041 3,189,485 (6,896,000) (7,347,250) (491,000) (2,990,935) (2,385,715) (225,000) (225,000) (225,000) (225,000) (225,000) (6,896,000) (7,347,250) (491,000) (2,990,935) (2,385,715) (225,000) (225,000) (225,000) (225,000) (225,000) $4 666 187 $4 476 246 $4 564 225 $4 159,321 $2,357,888 $2,523,659 $2,632,634 $2,742,425 $2,853,041 $2,964,485 Fund Balance @ 1/1 Revenue: Franchise Fees (Centerpoint/Xcel) General Fund Transfer Transfer from Street Reconstruction Special Assessment Bonds Interfund Loan from Utility Fund (ends 2025) Interest Earnings Total Available Expenditures: 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 Total Expenditures Fund Balance @ 12/31 CITY OF GOLDEN VALLEY 2023 - 2032 CIP CAPITAL IMPROVEMENT FUND (FUND 6100) EXHIBIT IX 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 $4,623,057 $3,416,228 $1,134,330 $1,377,613 $1,784,289 $2,245,032 $2,930,383 $3,702,586 $4,132,512 $3,286,737 300,000 300,000 300,000 300,000 300,000 300,000 200,000 200,000 200,000 200,000 850,000 900,000 950,000 1,000,000 1,050,000 1,100,000 1,150,000 1,150,000 1,137,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 194,040 194,040 194,040 46,231 34,162 11,343 13,776 17,843 22,450 29,304 37,026 41,325 32,867 5,163,328 5,081,430 2,489,713 5,591,389 6,052,132 6,567,483 7,209,686 8,039,612 8,523,837 7,669,605 (1,747,100) (3,947,100) (1,112,100) (3,807,100) (3,807,100) (3,637,100) (3,507,100) (3,907,100) (5,237,100) (3,507,100) (1,747,100) (3,947,100) (1,112,100) (3,807,100) (3,807,100) (3,637,100) (3,507,100) (3,907,100) (5,237,100) (3,507,100) $3,416,228 $1,134,330 $1,377,613 $1,784,289 $2,245,032 $2,930,383 $3,702,586 $4,132,512 $3,286,737 $4,162,505 Fund Balance @ 1/1 Revenue: Bond Proceeds Transfer to Capital Improvement Fund Transfers from General Fund -Overlays Interest Earnings (1% of Beg. Bal.) Total Available Expenditures: 2022 2023 2024 Transfer 2025 2026 2027 2028 2029 2030 2031 2032 Total Expenditures Fund Balance @ 12/31 CITY OF GOLDEN VALLEY 2023 - 2032 CIP STREET RECONSTRUCTION CAPITAL IMPROVEMENT FUND (FUND 5400) EXHIBIT X 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 $1,910,686 $1,520,240 ($0) ($0) ($0) ($0) ($0) ($0) ($0) ($0) 3,800,000 4,200,000 0 0 0 0 0 0 0 0 800,000 850,000 0 0 0 0 0 0 0 0 9,553 7,601 (0) (0) (0) (0) (0) (0) (0) (0) 6,520,240 6,577,841 (0) (0) (0) (0) (0) (0) (0) (0) (5,000,000) // (5,20Q;b00) (1,377,841) (5,000,000) (6,577,841) 0 0 0 0 0 0 0 0 $1,520,240 ($0) ($0) ($0) ($0) ($0) ($0) ($0) ($0) ($0)