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10/05/1982
MEMO TO: Mayor and City Council FROM: John K. Anderson, City Administrator RE: Non-agenda Informational Items DATE: October 1., 1982 1 . Some time ago Council asked if we could do a news story on our ordinances regulating dogs and cats . Tom believes this can best be done in the spring so that ' s when we scheduled the story. 2 . The new Beta Seed plant on County Road 17 uses an agricultural irrigation system which is causing neighbors wells to go dry. Should you get called, all complaints we receive are being forwarded to the State because they issued the permit for the irrigation well . 3 . We received a thank you for the fast service on the street lights on 13th Avenue from Pat Kruger. 4. When accepting the final work on the water supply well #6 on September 21st , there was question on whether or not the paint- ing of the doors had occurred within the last 90 days . In checking with Mr. VanHout be explained that the painting was part of the pump house contract , not the well contract . 5 . Attached is a letter from Tom which was sent to Richard ' s Pub and Extrah' s updating you on recent police action. 6 . Attached is a memo from Tom regarding the status of noise violations . 7 . Attached is a memo from Tom regarding the ordinance covering bow and arrows . 8 . Attached is a copy of my letter responding to Robert Vierling. 9 . Attached is a notice for a short course for Councilmembers assessing. 10 . Attached is Dave Durenberger' s response to your questions on recent legislation effecting tax exempt bond like municipal bonds . 11 . Attached are the agendas for the October 7 , 1982 meetings of the Board of Adjustments and Appeals and the Planning Commission. 12 . Attached are the minutes of the September 9 , 1982 and September 23 , 1982 minutes of the Board of Adjustments and Appeals and Planning Commission. 13 . Attached is the monthly calendar for October. r 4 7,111-<1 'IrtilN City of Shakopee ` S N A K P F f POLICE DEPARTMENT At-,X5,.. \N$ESpr f,, (�4 ' 0)1 #" , 476 South Gorman Street }_` , ,P SHAKOPEE, MINNESOTA 55379 ir 441 Tel. 445-6666 ��P _QL G E J1 •155379 ,, September 21, 1982 Extrah' s Bar 101 East 1st Avenue Shakopee, Minnesota 55379 Dear Mr. Nelson: The City Attorney has notified the department of citizen complaints regarding violations of the City' s Nudity Code which allegedly is occurring during the Tee Shirt contests , and other related activities. I am enclosing a copy of City Code Section 5. 70 regulating_ nudity. Please be advised that a violation of the nudity code will result in a recommendation to the Council for a suspension of the liquor license . Thank you for your cooperation in this matter. Sincerely, '7 .5. ,r-e-' ,7‘, 1:56;VM//r-'6 v Thomas G. Brownell CHIEF OF POLICE TGB:dmh CC: City Council go SEwVE JO J'" of t 5 i - -,,' '.10?),-AW‘),`..„,_ ,Ain„. City of Shakopee `/�.`5 H A.., P E f \` POLICE DEPARTMENT NES �)� 114,,,li1,hi 1 .4 ` 476 South Gorman Street f — ����} SHAKOPEE, MINNESOTA 55379 �lY!j G Tel. 445-6666 • ,, ,12/ ' 55379 September 21, 1982 Richard' s In Shakopee 911 East 1st Avenue Shakopee, Minnesota 55379 Dear Mr. Hanover: The City Attorney has notified the department of citizen complaints regarding violations of the City' s Nudity Code which allegedly is occurring during the Tee Shirt contests, and other related activities- I am enclosing a copy of City Code Section 5. 70 regulating nudity. Please be advised that a violation of the nudity code will result in a recommendation to the Council for a suspension of the liquor license. Thank you for your cooperation in this matter. Sincerely, --/X/ ,_.7 ,f0 Thomas G. Brownell CHIEF OF POLICE TGB:dmh CC: City Council go �E2VE ¶O ZOEEct SEC. 5 . 70 . NUDITY OR OBSCENITY PROHIBITED. Subd. 1. Definitions. As used in this Section , the fol- lowing words and terms shall have the meanings stated : A. The term "nudity" means uncovered , or less than opaquely covered, post-pubertal human genitals , pubic areas , the post-pubertal human female breast below a point immediately above the top of the areola , or the covered human male genitals in a dis- cernibly turgid state. For purposes of this definition , a female breast is considered uncovered if the nipple only or the nipple and the areola only are covered. B. The term "obscene performance" means a play, mo- tion picture , dance , show or other presentation , whether pictured , animated or live , performed before an audience and which in whole or in part depicts or reveals nudity, sexual conduct, sexual ex- citement or sado-masochistic abuse , or which includes obscenities or explicit verbal descriptions or narrative accounts of sexual conduct. C. The term "obscenities" means those slang words currently generally rejected for regular use in mixed society , that are used to refer to genitals , female breasts , sexual conduct or excretory functions or products , either that have no other meaning or that in context are clearly used for their bodily , sexual or excretory meaning. D. The term "sado-masochistic abuse" means flagel- lation or torture by or upon a person who is nude or clad in under- garments or in revealing or bizarre costume , or the condition of being fettered , bound or otherwise physically restrained on the part of one so clothed. E. The term "sexual conduct" means human masturba- tion , sexual intercourse , or any touching of the genitals , pubic areas or buttocks of the human male or female , or the breasts of the female , whether alone or between members of the same or oppo- site sex or between humans and animals in an act of apparent sexual stimulation or gratification . F. The term "sexual excitement" means the condition of human male or female genitals or the breasts of the female when in a state of sexual stimulation , or the sensual experiences of humans engaging in or witnessing sexual conduct or nudity. Subd. 2 . It is unlawful for any beer , wine , or liquor licensee to permit upon licensed premises any nudity, obscene per- formance, or continued use of obscenities by any agent, employee , patron, or other person . Source: City Code Effective Date: 4-1-78 (Sections 5. 71 through 5 .98 , inclusive , reserved for future expansion. ) • (4-1-78) -130- 6 City of Shakopee G '" 5 POLICE DEPARTMENT �'o ,i,i . 476 South Gorman Street ' ) �' lei CSHAKOPEE, MINNESOTA 55379 \' " Tel. 445-6666 *_O E 9 55379..., 9/ . TO: Mayor, Council Members FROM: Tom Brownell SUBJECT: Information - Noise Violations DATE : September 30, 1982 INTRODUCTION Council request for status report reference noise violations at Richard' s Pub and Extrah' s/Vertigo, Inc. BACKGROUND The police department issued violation notices for noise violations (Public Nuisance Code) on the following dates: Extrah' s: 6/1/82 - trial date 10/5/82 for noise violation. Also charged with over occupancy; no trial date set. Richard' s Pub: Charged with noise violation on 6/15, 5/5, 5/7, 5/28 and 6/16/82 . Pled not guilty; no court date set; all charges pending. 10 cSezve 'LOEEct �` City of Shakopee /,,,?1,m_ �,ti / M's N K ® PEE POLICE DEPARTMENT NNESOI -- 0* -,s°t�A N /Ci� 476 South Gorman Street --" '}, SHAKOPEE, MINNESOTA 55379 / r r, TeL 445.6666 ,� fit, .,.-n;•, 1155379 , , a TO: Mayor, Council Members FROM: Tom Brownell SUBJECT: Information - Bow and Arrow Ordinance DATE: September 30 , 1982 INTRODUCTION Council request for information regarding City Ordinance regulating bow and arrows. BACKGROUND Reference City Code Section 10 . 20 , Subdivision 4 and 7, Dangerous Weapons and Articles. RECOMMENDATION Staff will request Valley News to publish all regulations regarding bows and arrows including authorized hunting zone. go C'etvEE JO Act Safety SEC . 10. 20 . DANGEROUS WEAPONS AND ARTICLES . Subd. 1 . Acts Prohibited. It is unlawful for any per- son to: A. Recklessly handle or use a gun or other dan- gerous weapon or explosive so as to endanger the safety of another, or B. Intentionally point a gun of any kind, capable of injuring or killing a human being and whether loaded or un- loaded, at or toward another; or C. Manufacture or sell for any unlawful purpose any weapon known as a slung-shot or sand club; or D. Manufacture , transfer or possess metal knuckles or a switch blade knife opening automatically; or E. Possess any other dangerous article or sub- stance for the purpose of being used unlawfully as a weapon against another; or F. Sell or have in his possession any device de- signed to silence or muffle the discharge of a firearm; or G. Permit, as a parent or guardian, any child un- der fourteen years of age to handle or use , outside of the par- ent' s or guardian's presence , a firearm or air gun of any kind, or any ammunition or explosive; or H. Furnish a minor under eighteen years of age with a firearm, air gun, ammunition, or explosive without the written consent of his parent or guardian or of the Police De- partment. Subd. 2. Exception. Nothing in Subdivision 1 of this Section shall prohibit the possession of the articles therein mentioned if the purpose of such possession is for public exhibi- tion by museums or collectors of art. Subd. 3 . Discharge of Firearms and Explosives . It is unlawful for any person to fire or discharge any cannon, gun , pistol or other firearm, firecracker, sky rocket or other fire- works , air gun, air rifle , or other similar device commonly re- ferred to as a B-B gun. Subd. 4 . Exceptions . A. Nothing in Subdivision 3 of this Section shall apply to a display of fireworks by an organization or group of organizations authorized in writing by the Council , or to a po- lice officer in the discharge of his duty, or to a person in the lawful defense of his person or family. This Section shall not apply to the discharge of firearms in a range authorized in writ- ing by the Council. B. Nothing in Subdivision 3 of this Section shall apply to hunting or target shooting if the following provisions are observed. 1 . That only B-B guns , shot guns with shot shells , or bows and arrows are used. 4-1-78 -232- 2. That shooting is done on contiguous tracts of at least forty acres . 3. That the person shooting either owns or has the written permission of the owner of the tract. 4. That the gun is not discharged within 500 feet of a building or public road. 5 . That the area within which the shooting is done lies south of 13th Avenue extended easterly and County State Aid Highway 16 , and east of Spencer Street and County Road 79. C. Nothing in Subdivision 3 of this Section shall apply to the discharge of firearms in such areas , and under such conditions of supervision, as the Council may specifically per- mit. Subd. 5 . Possession and Sale of Fireworks . It is un- lawful for any person to sell , possess , or have in possession for the purpose of sale , except as allowed in Subdivision 4 of this Section, any firecrackers , sky rockets or other fireworks . Subd. 6 . Exposure of Unused Container. It is unlawful for any person, being the owner or in possession or control thereof, to permit an unused refrigerator, ice box, or other con- tainer, sufficiently large to retain any child and with doors which fasten automatically when closed, to expose the same acces- sible to children, without removing the doors , lids , hinges , or latches . Subd. 7. Use of Bow and Arrow. Except as otherwise provided in this Section, it is unlawful for any person to shoot a bow and arrow except in the Physical Education Program in a school supervised by a member of its faculty, a community-wide supervised class or event specifically authorized by the Chief of Police , or a bow and arrow range authorized by the Council. Subd. 8. Model Rockets . It is unlawful for any person to fire or set off model rockets except under supervision and re- quiredapproval of the Council. Subd. 9 . Fireworks Defined. For purposes of this Sec- tion, the term "fireworks" means any substance or combination of substances or article prepared for the purpose of producing a vi- sible or an audible effect by combustion, explosion, deflagration, or detonation, and includes blank cartridges , toy cannons , and toy canes in which explosives are used, the type of balloons which require fire underneath to propel them, firecrackers , tor- pedoes , skyrockets , Roman candles , daygo bombs , sparklers , or other fireworks of like construction, and any fireworks contain- ing any explosive or inflammable compound, or any tablet or other device containing any explosive substance and commonly used as fireworks . The term "fireworks" shall not include toy pistols , toy guns , in which paper caps containing 25 hundredths grains or less of explosive compound are used, and toy pistol caps which contain less than 20 hundredths grains of explosive mixture . 4-1-78 -233- CITY OF SHAKOPEE � «� c;, INCORPORATED 1870 .� 129 E. First Ave. - Shakopee, Minnesota 55379-1376 (612) 445-3650 {`Kbr September 27 , 1982 Mr . Robert F. Vierl ing 221 East 4th Avenue Shakopee , MN 55379 Re : Alley Improvements in Block 50 - "Legal Notification" Dear Mr . Vierling: I apologize for the slow response to your letter dated August 23 , 1982 , it came just after the agenda when out to City Council so Council didn ' t see it until September 7th when they directed City staff to respond. The questions in your letter are repeated below with the response following it . The City Engineer has provided the response to ques- tions 1 -3 and 5 , I numbered the questions for convenience , and the Ci t v Clerk has responded to the remaining questions . 1 . With true accordance to the City ordinances , this should mean that the full sixteen ( 16 ) feet he free and clear of all obstructions such as poles , garbage cans , buildings , etc . , or ainy object that would obstruct the full alleyway. I am not aware of such ordinance provision that would restrict utility companies from placing poles and other such obstructions within the alley right-of-way. Ordinarily , garbage cans and other movable objects are placed within right-of-way , either in the alley or on the public street . If such a prohibition exists , the City Attorney may be aware of it . 2 . Sommerville on the East side of Block #50 is already too low. In fact it is so low that curb and gutter cannot be put there . Now is the City still going to lower Sommerville end? The City does not plan to lower the Sommerville end of the alley in Block 50 and the Sommerville end is not too low. 3 . I also want to know the name of the Certified Surveyor that is going to survey the alleyway . --- No "Certified Surveyor" is going to survey the alleyway. The alley is feing constructed 12 Ieet wide along the existing driv- ing surface. This surface matches the alley on each side and has a straight and true alignment from Sommerville to Lewis Street . The Hear ! ol Progress V a IIc II An Equal opportunity Employer IFMr. Robert C. Vierling Page Two September 27 , 1982 4. 1 would also like to know why the Council people do not set a good. example and have their alleyways tarred? Why start in the middle of Shakopee? Also why do not some Council people have a alleyway by their own property? John Leroux does not have an alley. Eldon Reinke does not have an alley. Dean Coil igan does not have an alley . Gloria Vierling does not have an alley. Dolores Lebens and Jerry Warnpach have platted alleys , only Mrs . Lebens ' alley is improved . ►'he City does not have a City-wide alley improvement program , property owners , however , can petition for alley improvements . No one Ct)nnc i I i'('Vstin can petition 1 or i mpr4)vemenl s alone , i t would have to be petitioned for by 35/0 of the neighbors . The City has been approving plats without alleys which is why newer subdivisions like John' s and Dean ' s don' t have alleys . 5 . I want to also make sure that both the entrances in the alleyway in Block #50 are the full legal sixteen ( 16 ) feet . Both entrances to the alley in Block 50 will be 16 feet wide at the curb. 6 . How do I stop Charles Cavanaugh from throwing his empty whiskey bottles on my property , which he has done , all these years since he has lived here . This is a private neighbor to neighbor ratter . Suggestions for resolving the problem include asking him to refrain from doing it or filing a formal complaint . 7 . How do I stop Jim McNearney from digging up my boulevard and killing a tree and digging up my tar gutter? How do I stop .1im t,lcNcarnev from plowing up my boulevard in the winter and then piling up the snow on my sidewalk, to over six ( 6 ) foot high? If the City ' s property is damaged ( City owns the boulevard) , the City can request Mr. McNearney not to dig up the boulevard. We would have to be notified when it happens . The snow piled on your sidewalk again is a neighbor to neighbor issue. The Code 7 . 04( 6 ) prohibits the dumping of snow on City property, boulevards usually are City property , so there may be a solu- tion found here but the City would need to be notified when it happens . 8. How do I keep the Cavanaugh and McNearney Mortuary from block- ing my driveway? tie assume that it is visitors at the mortuary who are actually blocking your driveway. The City could post_ a sign( s ) saying not to block the driveway. Mr. Robert F. Vi erl ing IIIIIIIr Page Three September 27 , 1982 9. This is to put the City of Shakopee on notice that Charles Cavanaugh ' s old brick barn , that was condemned over fifty ( 50) years ago , is partly on my property and that I will not be libel for any injuries or responsible for any other accidents caused by the decrepit condition of that old brick barn. Charles Cavanaugh was informed by my father , Nickolas G. Vicrling 1 and myself that Hie old brick barn was part of our property , and so was Jim PlciNearney when he purchased the property from Charles Cavanaugh. This is again a private matter. If you have the property surveyed you could take formal action to have the building removed from your property. This matter has come up elsewhere in Town , and the City has taken the position that it is a neighbor to neighbor problem. 10. I would also like to know when the alleyway light will be properly placed in the center of the alleyway where it is suppose to be so that the whole alleyway will benefit by it? The City does not generally install mid-alley street lights . All street lights are petitioned for and Council reviews petitions carefully because of the cost of operation. The City has installed mid-alley street lights in the downtown business district . Lf you wish Council to consider your alley for a I ight you can submit a petition in the form of a I et ter . 1 f you have any further c!uestions about the responses above please contact me . Sincerely, „„7.----11,‘,..,,.._ ' /-..) , ' -1161,401-------- 'ohn K. And rson City Administrator JKA/jms cc : file AGRICULTURAL EXTENSION SERVICE 15711 UNIVERSITY OF MINNESOTA Office of Special Programs r �w� , 405 Coffey Hall 1420 Eckles Avenue St. Paul, Minnesota 55108 S E P 7 1982 (612) 373-0725 September 15, 1982 CITY OF SHAKOPEE TO: Minnesota Assessors Enclosed are announcements on the Property Valuation Short Course and a new course to be held at the MDOT Training Center on Life Stress Management. The Property Valuation Short Course will follow the same format as it has in recent years with a first day general session in 8 locations followed by a two-day workshop at 27 locations around the state. The general session will cover new assessment laws, current farmland value trends, the contribution of various farm buildings to the value of the farm, appraising a remodeled house, effect of irrigation on land values, commercial property and the current financial dilemma in the state, how we got into it and possible solutions. I think you will find these topics both interesting and educational. Please register by October 15 or sooner. Please invite your townboard(s) to attend the first day of the short course. The above mentioned topics will be of interest to them too. In the afternoon, they will meet separately to continue discussion on assessment problems and taxes. Many of the board members will say they don't have time or it costs too much for the whole board to attend. If the board cannot attend as a group, you should encourage them to send at least one member to learn what is happening in the assessment field and to pick up the course proceedings. They could then discuss the presentation at one of their local board meetings. An informed town board will make your work as an assessor easier. The 1982 legislature did not appropriate funds for scholarships for assessor education. Therefore, your employer (county, city, or township) should provide you the necessary funds for tuition and travel to keep current in the assessment field and to maintain your certification. Beginning January 1, 1982 and until June 30, 1984, it will be necessary for you to earn 2.7 CEU's to retain your certification. The Life Stress Management Workshop is for assessors at all levels who wish to understand and identify sources of stress in their lives both on the job and at home, and to learn the coping skills to minimize the adverse effects. We have some of the best known ex- perts in the country as speakers in H. McCubbin, P. Boss, J. Hung, and R. Pitzer. This will be a clinical experience in learning how to deal with stress. Inclusion of the spouse in this workshop is important to deal with this problem. There is no fee for this person. One CEU will be awarded. Class size is limited and registrations will be accepted in the order received until the class is filled. If you have any questions please call or write. Sincerely, ./SLIE*Q174(l4) Gerald Wagner Extension Specialist, Program Development UNIVERSITY OF MINNESOTA, U.S. DEPARTMENT OF AGRICULTURE, AND MINNESOTA COUNTIES COOPERATING 1982 LOCATIONS, DATES AND INSTRUCTORS FOR 2ND & 3RD SHORT COURSE DAYS Assessors and Deputy Assessors from the following counties are assigned to attend the 2nd and 3rd days of the short course at the locations indicated below. AITKIN November 1 & 3 GLENCOE November 8-9 ROCHESTER November 10 & 12 Mille Lacs Electric Courthouse Assembly Room (2 classes) Coop Meeting Room Doreen Pehrson, St. Peter Univ. of MN - Friedell Bldg 1 mile E. Hwy 169-210 -Craig Zinter, Chaska at Intersection Hwy 14E & 63S Alex Griffin, Brainerd Renville Bill Coons, Rochester Marlin Danielson, Aitkin McLeod Joe Lee, Owatonna Crow Wing Carver Dan Hall, Rochester Aitkin Richard Anderson, Austin HIBBING November 1 & 3 Fillmore Olmstead ALEXANDRIA November 4-5 Community College Goodhue Wabasha Holiday Inn - Frontier II Room Louise Leoni, Ely Houston Mower Richard Sobotka, Long Prairie James Carey, Virginia Dakota Winona Harvey Chermak Koochiching Todd Itasca SLAYTON November 1 & 3 Douglas St. Louis Royal Supper Club Pope Tom Houselog, Pipestone JACKSON November 4-5 Richard Peterson, Luverne BEMIDJI November 1 & 3 Jackson AVTI Pipestone Crying Wolf Den Byron Swart, Worthington Murray Hobson Memorial Union LeRoy Krahn, Fairmont Nobles Bemidji State College Cottonwood Rock Odean Hokanson, Park Rapids Jackson Robert Hanson, Walker Martin ST. CLOUD November 1 & 3 Beltrami Clearwater Watonwan Minnesota DOT Bldg., near Hubbard Veterans' Hospital Cass KARLSTAD November 4-5 Roy Jbhnson, Minneapolis Eagles Club Wyn Carlson, St. Paul BUFFALO November 8-9 John Hagen, Baudette Stearns Comm. Room in Courthouse James A. Hanson, Roseau Jeffery Johnson, St. Cloud Kittson ST. PAUL November 15-16 Milton Hilk, Minneapolis Lake of the Woods Minnesota DOT Training Center Wright Sherburne Marshall (part) North k 1900 W. Co.Rd. I, New Brighton Roseau Robert Lindvall, St. Cloud LECENTER November 10 & 12 Scott Renne, Hopkins CROOKSTON November 4-5 4-H Family Center Anoka University of Minnesota Lana Larson, Chaska Washington Technical College, James Brown, New Ulm Ramsey Food Service A & B Brown Chicago Steven Kuha, Bagley Nicollet THIEF RIVER FALLS November 3-4 Betty Schoephoerster LeSueur Twin Valley Courthouse Meeting Room Polk Sibley Scott Howard Christianson, Ada Mahnomen Rice Duane Ebbighausen, Bemidji Norman Marshall (part) South 11 MARSHALL November 4-5 Pennington DETROIT LAKES November 4-5 Southwest State University Red Lake AVTI N. Multipurpose Room 3( IL 219 Donald Nyseth, Wadena WASECA November 8-9 Robert Moritz, Moorhead Wayne Budde, Marshall University of Minnesota Clay Steven Schulze, Pipestone Technical College Becker Lincoln Rick Petersburg, Owatonna Lyon Jerry Lehman, Waseca Wadena Redwood Blue Earth Dodge DULUTH November 4-5 MONTEVIDEO November 1 & 3 Faribault Area Vo-Tech, Central Lecture Courthouse Assembly Room Freeborn Hall, 2101 Trinity Rd. (Hwy 53, Ed Honetschlager, Marshall Steele Walter Wirtanen, Duluth David Oelslager, Willmar Waseca Ronald Thureen, Duluth Lac Qui Parle St. Louis Cook Yellow Medicine Lake Carlton Chippewa WILLMAR November 4-5 EDEN PRAIRIE November 12&19 MORA November 4-5 Community College Suburban Hennepin AVTI Audit. , Campus Center Monigold s Restaurant Richard Larson, Willmar Eden Prairie, Hwy 169/212 Leon Johnson, Mora Leo Rogers, Brooklyn Park Kerman Benson, Minneapolis Janice Hovland, Granite Falls Gay Aldinger, Coon Rapids Morrison Pine Meekeyohi Hennepin Mille Lacs Isanti Meeker Kanabec Benton FERGUS FALLS November 1 & 3 New Govt. Services Bldg (S of Cthse) MORRIS November 1 & 3 Gene Davenport, Fergus Falls UMM, Food Service Center Angeline Anderson, Fergus Falls Helen Smith, Wheaton Erwin Siems, Fergus Falls Vern Johnson, Elbow Lake John Skramstad, Fergus Falls Stevens Ottertail Grant Big Stone Swift Wilkin Traverse 'UnrfebZfafeo . ertafe SEP 271982 la WASHINGTON, D.C. 20510 CRY Of SKA ;P*:1: September 21, 1982 John K. Anderson City Administrator City of Shakopee 129 East First Avenue Shakopee , Minnesota 55379 Dear John: I appreciate your comments on the proposed minimum tax. The severity of the Administration' s proposed minimum corporate tax was substantially lessened during Senate action on H.R. 4961 . In lieu of the alternative tax, the Senate opted to reduce by 15 percent the value cf the preference items on the Administration's proposed list. Many cf the preference items contained in that list were productive and well-conceived tax incentives. Labeling these provisions as preference items only weakens their impact as incentives, undermining sound investment incentive policies. I was successful in ccnvincing my colleagues to remove a number of these provisions from the list of preference items, including several of the more impertant iron ore mining provisions and the amortization of motor carrier operating rights. My greatest disappointment is that I was not successful in convincing a majority of my colleagues in either the Finance Committee or in the Senate to remove tax exempt bonds from the corporate minimum tax. Inclusion of tax exempt bonds is likely to have a very negative impact on municipal finance and the economics of the nation's financial institutions. I've warned the Senate about the impact of those provisions and intend to follow that impact closely. There is likely to be another tax bill in the next session of Congress, and I would like to see this mistake corrected at that time. I very much appreciate your comments, and I hope that you will continue to keep ile i It nce -ly, k I / 1!: D:v- ="'" enberger United States Senator DD/bjw Enclosure 1/ TENTATIVE AGENDA SHAKOPEE BOARD OF ADJUSTMENTS AND APPEALS Reg. Session Shakopee, Minnesota October 7, 1982 Chrmn. Schmitt presiding 1) Roll Call at 7 : 30 P.M. 2) Approval of Minutes from September 9th and September 23rd 3) 7 : 30 P.M. PUBLIC HEARING : Request for a 5 foot variance from sideyard setback requirements in order to construct an attached garage on Lot 7 , Block 63, Original Shakopee Plat. Applicant : Clarence & Betty Monnens, 814 W. 4th Ave. Action: Variance Resolution No. 321 4) 7 : 40 P.M. PUBLIC HEARING: Request for a 20 foot variance from rear yard setback requirements and a 35 foot variance from front yard setback requirements in a B-1 (Highway Business) Zone for property located at 1523 W. 3rd Ave. Applicant : Steve Hentges, 1523 W. 3rd Ave. Action : Variance Resolution No. 323 5) Other Business 6 ) Adjournment Don Steger City Planner TENTATIVE AGENDA SHAKOPEE PLANNING COMMISSION Reg. Session Shakopee, Minnesota October 7, 1982 Chrmn. Schmitt presiding 1) Roll Call at 7: 45 P.M. 2) Approval of Meeting Minutes from September 9th and September 23rd. 3) 7 : 45 P .M. PUBLIC HEARING : Request for a Conditional Use Permit to exceed the height limitation of 45 feet for structures in an R-4 (Multi-Family Residential) Zone, by approx. 7 feet for construction of a bell tower for the 1st Presbyterian Church. Applicant : First Presbyterian Church, c/o Representative Gary Blatzheim, 630 W. 96th St. , Chaska, 55318 Action : Conditional Use Permit Resolution No. 322 4 ) 7 : 50 P.M. PUBLIC HEARING: Request for a Conditional Use Permit for a Class II Restaurant in a B-1 (Highway Business) Zone, to be located in the Mn. Valley Mall Shopping Center. Applicant : Gary Capone, Capone ' s Food Shops, Inc . 702 E. Excelsior Ave . , Hopkins 55343 Action : Conditional Use Permit Resolution No. 324 5) Final Plat of Evergreen Subdivision lying W. of Polk St. , So. of Mn. Valley Mall Shopping Center and along the westward extension of 13th Avenue. Developer: Gary Laurent, Renden Development , 118 Fuller Action : Recommendation to City Council 6 ) 8 : 00 P .M. PUBLIC HEARING : Amendments of certain minor wording and typographic errors throughout Chapter 11 and Chapter 12 of of the Shakopee City Code. Action: Recommendation to City Council 7) Discussion : Rezoning of Block 25, O. S. P. from B-i to B-3, pursuant to Auto Central Supply Case heard July 15th by Board of Adjustments and Appeals . 8 ) Informational Items : a) DuBois Simple Lot Split b ) Ord. Adopted for Lot Provision Amendment c ) Ord. Adopted for Prel . Plat Submission Requirements d) 9) Other Business 10) Adjournment Don Steger City Planner PROCEEDINGS OF THE BOARD OF ADJUSTMENTS AND APPEALS REGULAR SESSION SHAKOPEE, MINNESOTA SEPTEMBER 9, 1982 Chrm. Schmitt called the meeting to order at 7:30 P.M. with Comm. Perusich, Stoltzman and Koehnen present. Comm. Rockne arrived later, and Comm. Coller and Czaja were absent. Also present were Don Steger, City Planner and Cncl. Vierling. Perusich/Koehnen moved to approve the minutes of August 5, 1982 as kept. Motion carried unanimously. PUBLIC HEARING - BOHN VARIANCE REQUEST (PC 82-36V) Stoltzman/Perusich moved to open the public hearing regarding the request to build on a parcel of property which does not abut a dedicated public right-of-way. Motion carried unanimously. The City Planner explained that the applicant is Karl Bohn, and the property is located south of Maras Add'n in Sec. 13-115-22. He stated that because this property does not abut a dedicated public right-of-way, the property is unbuildable without a variance. He stated that staff interprets this situation as creating a bonafide hardship, and therefore recommends approval of the variance. Chrm. Schmitt asked if the applicant had anything to add. Mr. Bohn stated he did not. Discussion ensued regarding the 66 foot roadway easement from the property to a long cul-de-sac, which provides access to CR89. Discussion centered on when the cul-de-sac road is intended to become public, and whether the easement would be used to connect this road to the easterly boundary of Shakopee/Savage. Chrm. Schmitt asked if there was anyone present in the audience who wished to comment on this item. David Olson, Route 1, Box 100A , stated he is speaking for himself and his neighbor, Dan Lowby, Route 1, Box 100AA, and they are both against the road easement as it is laid out in the map. He asked what plans the City had to complete a road through the property in the future. Chrm. Schmitt answered that there are no plans for a road in this location at this time. He is just concerned about leaving that option open for the future. Comm. Perusich explained that the easement exists right now, but there is no road. Comm. Rockne arrived at this point, 7:39 P.M. , and took his seat. The City Planner explained that the roadway easement is a part of a long term pos- sible extension of the cul-de-sac if some urban development occurs in Savage at that point in years to come. He said right now the road would have no place to go to, but in 10-20 years that may change. Mr. Olson stated they would like to keep the road as it is -- a dead-end cul-de-sac. John K. Anderson, City Admr. , arrived at this point, 7:41 P.M. , and took his seat. Mr. Olson stated they are against the granting of the variance. Chrm. Schmitt asked if there was anyone else in the audience who wished to comment, and there was no response. Shakopee BOAA September 9, 1982 Page 2 Koehnen/Perusich moved to close the public hearing. Motion carried with Comm. Rockne abstaining because of his absence during part of the discussion. Perusich/Koehnen offered Variance Resolution No. 319, allowing for a Building Per- mit to be issued on a parcel of land which does not abut a dedicated public right- of-way, and moved for its adoption based on the lot being unbuildable without a variance, and therefore a hardship exists. Motion carried unanimously. Chrm. Schmitt explained there is a 7 day appeal period during which time anyone can file for this decision to be heard by City Council, and no building permit can be issued until after that period. PUBLIC HEARING - HOPFENSPIRGER (for Kentucky Fried Chicken) VARIANCE REQUEST (Pc 82-35V) Koehn n/Perusich moved to open the public hearing for a request for a variance from off-street parking requirements to provide area for a drive-thru restaurant facility for existing Kentucky Fried Chicken of Shakopee, Inc. Motion carried unanimously. City Planner explained that the request is by the owner, Gary Hopfenspirger, and a variance request of 19 parking stalls is being requested from the required 55 stalls, which still allows for 36 off-street parking stalls. He stated that staff believes a hardship exists because no adjacent land is available for creat- ing additional parking. He added the existing parking lot facilities have been adequate. Therefore staff recommends approval of the variance request. Chrm. Schmitt asked if the applicant had any comments to make. Mr. Hopfenspirger stated that there definitely is no parking problem now. He ex- plained that since he shares parking space with Jerry's Pizza, and each restaurant's peak demand times do not coincide, there has been no parking conflict. He added they anticipate 40% of customers will go through the drive-thru, and therefore there will be that much less demand for parking stalls. In response to a question about the width of the curb-cut, he stated it was as wide as the City would allow, and two vehicles could pass at the same time. He stated they have worked the design a lot to try different alternatives for the drive-thru, and the present facility is just not set up right for an ideal traffic flow. He added he has made arrangements with Dick Cleveland of Red Owl, which lies across T.H. 169 from Kentucky Fried Chicken, to park up to four employee vehicles in his lot and the catering vehicles wouldbe parked back by the dumpster. There was considerable discussion about expected increase in traffic, cross-over of traffic lanes, sight-lines, alternatives for placement of drive-through and need. for parking stalls. Mr. Hopfenspirger stated that Jerry's Pizza is aware of their plans and did not for- see any problem with parking or traffic. Chrm. Schmitt asked if there was anyone in the audience who wished to comment, and there was no response. Perusich/Koehnen moved to close the public hearing. Motion carried unanimously. Perusich/Stoltzman offered Variance Resolution No. 318, granting a 19-stall off- street parking variance from the required 55-stall parking requirements, allowing for 36 parking stalls for Kentucky Fried Chicken and Jerry's Pizza, and moved its adoption subject to a six month review to study the traffic patterns involved. Shakopee BOAA September 9, 1982 Page 3 Chrm. Schmitt added the intent of the review would be a possible alternative of one- way traffic with its entrance on Dakota Street and exit on First Avenue. The in- tent would not be to change the applicant's major investment of the drive-thru. Motion carried unanimously. PUBLIC HEARING - TENEYCK VARIANCE REQUEST (PC 82-34V) Rockne/Koehnen moved to open the public hearing regarding the variance request to exceed the allowable number of vehicles per dwelling unit for off-street parking. Motion carried unanimously. The City Planner stated the applicants are Charles and Dorothy TenEyck, who are requesting a variance to park eight vehicles on the property located at 502 East 4th Avenue. The City Planner stated the TenEyck family has four licensed drivers, and will soon have five, and therefore they have a need for more than the average number of vehicles. He stated one of the vehicles will be sold, therefore a vari- ance of four vehicles is requested. He stated staff recommends that one of the vehicles be placed in the garage, and therefore recommends approval of a variance of three vehicles (a total of six parked outside) be granted because this does constitute a hardship. John Manahan, Attorney, stated he has assisted the TenEycks in assembling the material which was previously presented to the City Council relative to this re- quest. He stated the family agrees with the City Planner's comments. He added the property in question is unique in so far as it is a very large parcel, it has been in the TenEyck family since 1910 with no substantial change in use. He said even though the property is large, there is a very small amount of on-street park- ing. He explained that the garage was originally constructed as a tool shed and has a 12 x 20 tool cabinet, and a vehicle could not be parked in it while continu- ing its use. Therefore, the family would go along with the recommendation except that there would be a total of 7 cars, which would be a variance of 4 vehicles. The City Planner asked if all the currently licensed members of the family live at home, and he was answered that they do. He then inquired about the status of the stock cars. Calvin TenEyck responded that he had two stock cars which would be towed away in the next two weeks, and he would be replacing them with one stock car. Discussion followed. Chrm. Schmitt asked if anyone from the audience wished to comment on this item. Gene Brown, 927 South Lewis, asked how long the variance would exist. His concern was if Fifth Street was continued to the east, it would be a bad idea to have a lot with that many cars sitting on it. Chrm. Schmitt stated the variance only applies to the applicant, it would not go with the property. He stated that if the street goes through, there should be ample on-street parking. He added an adjustment could be made to the variance if the street went through. He suggested the variance could be worded so that the applicant is allowed one vehicle per licensed member of the family, with 2 accessory vehicles and then whenever anyone in the family left, it would automatically adjust. Mrs. TenEyck stated that most of the vehicles are naturally screened, even if the street goes through. Mr. Manahan suggested a condition could be put into the vari- ance that if Fifth Street is continued, screening of the vehicles would be required. ShakopeeBOAA September 9, 1982 Page 4 Rockne/Stoltzran moved to close the public hearing. Motion carried unanimously. Koehnen/Rockne offered Variance Resolution No. 317, variance to exceed by four, the allowable number of vehicles per dwelling unit for off-street parking, thereby allowing for seven cars to be parked off-street, with the reason for the variance being the unusually large lot size andunavailability of on-street parking which causes a hardship, and moved its adoption with the following condition: that one vehicle be sold, within three months, thereby reducing the total number of vehicles on the property to seven. Chrm. Schmitt passed the gavel to Vice-Chrm. Perusich. Schmitt/Stoltzman moved to amend the motion to provide for a variance to be based on one vehicle per licensed member of the family in the dwelling, and two accessory vehicles. Therefore, as licensed members of the family leave the dwelling, the variance will be automatically reduced in accordance with the requirements. Motion to amend carried unanimously. Main motion as amended carried unanimously. Vice-Chrm. Perusich stated there is a 7 day appeal period when this action can be ruttuu: l,( d to t)&: ,il>1ku,11((i to thu Ci t.y Council . Chrm. Schmitt took back the gavel. PUBLIC HEARING - GREENWOOD VARIANCE REQUEST (PC 82-33V) Stoltzman/Rockne moved to open the public hearing regarding the variance request from lot area, depth and width requirements for property located at Lot 3, Block 3, Killarney Hills in an R-1 Zone (1485 Tyrone Drive). Motion carried unanimously. The City Planner explained the applicant is Eldon Greenwood, who is requesting the variances in order to move a house onto the vacant lot at 1485 Tyrone Drive. He stated Killarney Hills was platted prior to annexation into Shakopee, so the current lot requirements were not incorporated into the plat. He stated that because the lot is a lot of record, it should be buildable as long as no health or safety prob- lems result. Therefore, staff is recommending the variances be granted. Chrm. Schmitt asked if there were any comments from the audience, and there were none. Rockne/Koehnen moved to close the public hearing. Motion carried unanimously. Rockne/Koehnen offered Variance Resolution No. 316, granting an approximate 1.14 acre lot size variance, an approximate 18.08 foot lot width variance, and an ap- proximate 37.33 foot lot depth variance from provisions of Shakopee City Code, Section 11.03, Subd. 3, on the basis that the lot is a lot of record prior to cur- rent zoning ordinances and prior to annexation to Shakopee, and a hardship is created without a variance. Motion carried unanimously. DISCUSSION - FIRST PRESBYTERIAN CHURCH HEIGHT CONSIDERATION The City Planner stated the church was originally planned to include a bell tower, but construction of it was delayed for financial reasons. The church is now pre- pared to build the bell tower, which is planned to be 51.7 feet high. He stated he Shakopee BOAA September 9, 1982 Page 5 has discovered conflicting language regarding height limitation. Consensus was that the most recent language is applicable, which requires a Conditional Use Permit for structures over 45 feet in height. Mr. Nolting stated the ,footings for the bell tower were poured at the time the build- ing was built. The City Planner clarified that exceeding the height limitation would be a condi- tional use, not a variance, and therefore a finding of hardship is not required. Discussion followed regarding the interpretation of the roof height, similar to that which was used on the GR16/CR17 Laurent project, and if this would be applicable to the bell tower. If it applies, no conditional use permit is required. DISCUSSION - HEIGHT OF OFFICE BUILDING PROPOSED AT CR17/FOURTH AVENUE The City Planner stated that in a review of the plans for this office building, it was discovered the building was proposed to be three stories, or 30 feet in height. The B-1 Zone limits buildings to two stories, or 25 Feet high. Mr. Manahan stated he is representing Shakopee Professional Group, which is the owner and developer of the lot. He stated this problem just came up this afternoon. He said construction was scheduled to begin tomorrow. He stated time and financial hardships are the nature of the hardship, as 1.1 million dollars in industrial reve- nue bonds were closed today, and interest runs from the date of closing. He stated he would like a consensus as to the likelihood of a variance, and possibly request a special meeting to consider the processing of the variance. He stated the size of the building was in the representation to the underwriters and the bond sale, and the bonds are already sold to the public. Any significant change in the con- struction of the building is going to affect the bonds, bondholders and trustees. The City Planner stated that economic factors cannot be considered a bonafide hard- ship according to the Code. Mr. Manahan stated the proposal has been planned for about 18 months as a three- story office building and it could be substantiated that quite a few people knew it was to be 3 stories. He added there has been a picture at the site of a 3-story building for quite a while. It was not known that this was a violation of Code. Discussion followed regarding planned construction of the building, centering on the fact that the location is solid limerock, and therefore a sub-floor is planned, rather than a basement. Chrm. Schmitt stated the hardship could be topographical, if the utilities could not be in a basement and might affect the height. It was decided that aspect should be checked out, and if necessary a special meeting could be called for September 23, 1982. Perusich/Rockne moved to adjourn. Motion carried unanimously. Meeting adjourned at 9:16 P.M. Don Steger City Planner Diane S. Beuch Recording Secretary PROCEEIDINGS OF THE PLANNING COMMISSION REGULAR SESSION SHAKOPFF,, MINNESOTA SEPTEMBER 9, 1982 Chrm. Schmitt called the meeting to order at 9:16 P.M. with Comm. Perusich, Rockne, Koehnen and Stoltzman.present. Comm. Czaja arrived later and Comm. Coller was absent. Also present were Don Steger, City Planner; Cncl. Vierling and John K. Anderson, City Admr. Koehnen/Perusich moved to approve the minutes of August 5, 1982 as kept. Motion carried unanimously. PUBLIC HEARING - GREENWOOD CONDITIONAL USE PERMIT (PC 82-33C) Perusich/Koehnen moved to open the public hearing regarding the request for a Conditional Use Permit to move in a single family dwelling on Lot 3, Block 3, Killarney Hills (1485 Tyrone Drive), in an R-1 Zone. Motion carried unanimously. The City Planner stated that the applicant is Eldon Greenwood who wishes to move-in a single family home to this vacant lot at 1485 Tyrone Drive. He mentioned various considerations for the permit. He stated the Building Official has estimated the valuation of the home which is to be moved in as $56,296; and the value of the existing residences in the subdivision are a minimum of $65,000. Therefore, be- cause this valuation criteria cannot be met, staff recommends denial of the Con- ditional Use Permit. Chrm. Schmitt asked if the applicant wished to comment. Eldon Greenwood stated he is trying to move in this home for his son, Jim. He stated they were considering the addition of a family room connecting the house to the garage, and he estimated this addition would add another $10,000 to the value of the home. Discussion followed regarding adequacy of the lot for the addition of the family room, and computations to decide the valuation of a proposed family room. It was figured that at $56 a square foot to build, a 180 foot addition would bring the value up to $66,000, making it compatible in valuation to existing homes. Chrm. Schmitt asked if the applicant wished to submit the addition of a family room as part of his application, and Mr. Greenwood answered that he did. The City Planner stated he was comfortable with that addition to the application and would then recommend approval with the normal conditions used for moved-in homes, which he read to the applicant. The applicant stated he had no problems with those conditions. Chrm. Schmitt asked if anyone from the audience wished to comment on this matter. Roger Sames stated he is a resident of that subdivision, and he thought a $65,000 estimated market value on existing homes in that area is quite low. He stated he thought the Planning Commission was bargaining the value of the home to get it up to $65,000. K oehnen/Stoltzman moved to close the public hearing. Mr. Sames was asked if he was opposed to moving in this house, and he responded that he was. He stated he thought the houses in that subdivision were worth a lot more Shakopee Planning Commission September 9, 1982 Page 2 than $65,000, and to bring in a home like this was unfair to people trying to sell their homes later. He stated he was told by the developer that the area would be reserved for homes worth so much; he promised it to be an exclusive area. He stated he lives within i block of the proposed location of this house. Chrm. Schmitt responded that the only criteria is that the house be reasonably on a par with existing, homes as far as valuation, and this can only be done by appraisal. Comm. Rockne stated that if someone was building a home from scratch on that vacant lot, he would not have to comply with any valuation criteria. The only reason valuation applies is because this is a moved in house. Chrm. Schmitt stated that deed restrictions and covenants are not dealt with by the Planning Commission. Motion to close hearing carried unanimously. Perusich/Stoltzman offered Conditional Use Permit Resolution No. 315, request to move in a single family dwelling to Lot 3, Block 3, Killarney Hills, and moved its adoption subject to the following conditions: 1. The applicant must show proof of ownership of the proposed location. 2. Meet all requirements of the Building Code within six months after it is moved. 3. Performance Bond shall be required in an amount set by the Building Official. 4. All setback requirements shall be met. 5. City Engineer must approve the grading of the site. 6. Plans for the family room and garage are to be submitted and the completed structure certified by the Building Inspector and/or individual appraiser to be valued at not less than $65,000. Motion carried unanimously. Chrm. Schmitt stated there is a 7 day appeal period during which anyone can appeal this decision to the City Council. FINAL PLAT OF LONG VIEW ESTATES (PC 82-24P) The City Planner read all of the considerations for this final plat and the recom- mendation, with conditions, for approval. Chrm. Schmitt asked if the applicant had any problem with the conditions, and the response was "no". Cal Hedland, engineer for the project, stated they have re- ceived the permit from the State for the access, and they have received a verbal O.K. from N.S.P. He added there is a notation on the Final Plat stating that all of Lot 1, Block 7 is a utility easement over the whole plat. Koehnen/Stoltzman recommends approval to City Council of the Final Plat of Long View Estates, subject to the following conditions: 1. Approval of Title Opinion by the City Attorney. 2. Submission of a statement from Northern States Power that any proposed grading, paving and construction activity within the easement will not conflict with the provisions of the NSP easement. 3. Obtain and provide the City with an access permit from the Minnesota Dept. of Transporation for access onto Legislative Route No. 300. 4. Agreement that this development shall be limited to 23 units satisfying the requirements of the local sewer district. 5. Park dedication to be paid in cash at the time Building Permits are issued. 6. Provision of an easement on the Final Plat for all public utilities to be installed and maintained in the subdivision. Shakopee Planning Commission September 9, 1982 Page 3 7. Execution of a Developer's Agreement to provide for the construction of re- quired improvements. a. Water system to be installed in accordance with the requirements of the Shakopee Public Utilities Commission and minimally including looped ser- vice, 8 inch mains and hydrants located to insure all units are within 500 feet of a hydrant. b. Sanitary sewei system installed in accordance with plans approved by the City Engineer. c. Street lights be installed, including at each entrance, meeting the re- quirements of the Shakopee Public Utilities Commission. d. Street improvements, highway accesses, and stop signs located and built to meet the requirements of the City Engineer. Motion carried unanimously. PUBLIC HEARING - LOT PROVISION AMENDMENT TO CITY CODE, SEC. 11.03, SUBD. 3 Perusich/Stoltzman moved to open the public hearing regarding amending Sec. 11.03, Subd. 3, Lot Provisions. Motion carried unanimously. The City Planner stated the Ass't City Attorney's opinion was requested regarding the current lot provisions, and he recommends amending this subdivision. Dis- cussion followed about definition of lots of record and platted lots. The Planner stated that this amendment sould allow the development of platted lots of"record without a variance if these lots deviated from certain specified current code provisions, but this benefit would not be extended to other lots of record which have not gone through the platting process. Walt Muhlenhardt stated that he platted lots in 1977 and then the City and Metro Council kept changing their minds about the requirements they want, which is not fair to developers. Discussion followed about including a date of reference for the lots of record. Chrmn. Schmitt asked if there was anyone in the audience who wished to comment on this matter and there was no response. Stoltzman/Koehnen moved to close the public hearing. Motion carried unanimously. Perusich/Stoltzman moved to recommend to the City Council an amendment to Section 11.03, Subd. 3, "Lot Provisions", as follows: A platted lot of record shall not be developed unless the following is provided: 1) It has a frontage on a public right-of-way; 2) All setback requirements of this chapter can be met; 3) It can be domonstrated that safe and adequate sewage treatment system can be installed to serve such permanent dwelling. Further, that unplatted lots of record shall not be developed unless the current code provisions are met and that except in the case of planned developments as provided for hereinafter, not more than one principal building shall be located on a lot. Motion carried unanimously. PUBLIC HEARING - AMENDMENT TO SHAKOPEE CITY CODE, SEC. 12.04, Subd. 2C Perusich/Stoltzman moved to open the public hearing regarding an amendment to City Code, Section 12.04, Subd. 2C-6, to require developers to include lot area in their submission for preliminary plat approval. Motion carried unanimously. Chrm. Schmitt asked if there were any comments from the audience, and there were none. Shakopee Planning Commission -4- September 9, 1982 Koehnen/Rockne moved to close the public hearing. Motion carried unanimously. Rockne/Perusich moved to recommend to City Council to amend City Code, Section 12.04, Subd. 2C, Item No. 6, requiring developers to include lot area in their submissions for preliminary plat approval. Motion carried unanimously. REQUEST TO RECORD FINAL PLAT OF SHIMEK'S 1ST ADD'N The City Planner stated this request is to record Final Plat of Shimek's 1st Add'n after expiration of the 180 day time frame from Final Plat approval to filing with the County, per Shakopee City Code, Sec. 12.03, Subd. 4A. He stated the Final Plat was approved by the Planning Commission and City Council in November of 1979, and since then new zoning requirements have become effective. He stated the most significant change was a minimum lot size requirement changed from 2.5 acres to 20 acres. However, staff recommends the previously approved lot sizes could be utilized. Staff also recommends that the Final Plat be brought back for review. Chrm. Schmitt asked if there were any comments from the audience. The applicant stated he would like to go ahead with this Final Plat as soon as possible. He stated the legal problems are worked out now. He also asked what would be required on a new Final Plat. The City Planner responded that the applicant could submit the same Final Plat, but it would probably have different staff comments and conditions for approval. Koehnen/Rockne moved to recommend to City Council that the Final Plat of Shimek's 1st Add'n be brought back to the Planning Commission and City Council for a new review, and further to recommend that the previously approved lot sizes could be utilized. Motion carried unanimously. DISCUSSION - PARROTT REQUEST TO ALLOW SHEEP ON THEIR I-1/R-4 ZONED PROPERTY The City Planner stated that neither agricultural land uses or livestock are per- mitted or conditional uses in either an I-1 or R-4 Zone. The City Code speci- fically states that variances for use are not permitted. Therefore the only way the City can accomodate the Parrott's request is to change the Code to allow live- stock as a permitted or conditional use in an I-1 or R-4 Zone. Considerable discussion ensued regarding planning perspectives and intents. Comm. Czaja arrived at 10:57 P.M. and took his seat. The City Planner suggested discussing this issue further at a separate meeting. It was suggested he make some contacts of other cities, like Eden Prairie and Chaska to see how they are handling it, and put it on the agenda again. VACATION OF UNCONSTRUCTED NORTH SEGMENT OF RAMSEY STREET Perusich/Rockne moved to recommend to City Council the vacation of Ramsey Street north of Shakopee Avenue. Motion carried unanimously. AMENDMENT TO ELDERLY HIGHRISE REDEVELOPMENT PROJECT NO. 1 Stoltzman/Koehnen moved to find the August 17, 1982 modification to the Elderly Highrise Redevelopment Project No. 1 in conformance with the Comprehensive Plan, the Zoning Ordinances and any other general plans for the development of the project area and surrounding area and direct the Chairman of the Planning Commission to send a letter to the Mayor of the City of Shakopee confirming this finding. Motion carried unanimously. Shakopee Planning Commission September 9, 1982 Page -5- HOWE CONDITIONAL USE PERMIT STAFF REVIEW Comm. Czaja asked for a list of the original conditions of approval, and the City Planner showed them to him. Czaja/Perusich moved to accept the staff review of Conditional Use Permit Resolu- tion No. 265, Howe Chemical Inc. , allowing for the handling and storage of ferti- lizer and exterior storage in an I-2 (Heavy Industrial) Zone. Motion carried unanimously. SPECIAL EDUCATION REQUEST The City Planner stated that Virgil Mears informed him the school has a problem with Special Education facilities. They lost space at St. Francis Hospital and leased room at St. Mark's School, but now have to leave there because it is con- sidered a violation of the separation of church/state. He stated Mr. Mears in- dicated they have looked everywhere for alternative room, but could find nothing. Therefore they have located a portable classroom, which is like a mobile home, but set up specifically for a classroom. They want to place it adjacent to the Fire Dept. on St. Mark's playground. The City Planner is asking how to deal with a temporary structure (Mr. Mears men- tioned a couple of years). He thought it should be handled the same way the tem- porary Citizen's State Bank was handled. Discussion followed regarding the suitability of the location, the lack of space elsewhere in the City, and why it couldn't be put on the school grounds. The consensus was that the Commission was not in favor of that location because of the consumption of the minimal playground available to St. Marks and lack of rest room facilities on site. The City Planner was requested to take those comments to Mr. Mears and get more information. Stoltzman/Czaja moved to adjourn. Motion carried unanimously. Meeting adjourned at 11:32 P.M. Don Steger City Planner Diane S. Beuch Recording Secretary PROCEEDINGS OF THE BOARD OF ADJLETMENTS AND APPEALS ADJ. REG. SESSION SHAKOPH,I-0., MINNESOTA SEPTEMBER 23, 1982 Chrm. Schmitt called the meeting to order at 7:30 P.M. with Comm. Perusich, Rockne and Stoltzman present. Comm. Koehnen arrived a little later, and Comm. Czaja and Coller were absent. Also present was Don Steger, City Planner. PUBLIC HEARING - SHAKOPEE PROFESSIONAL GROUP VARIANCE REQUEST (PC 82-37V) Perusich/Rockne moved to open the public hearing regarding the request to exceed the height limitation in a B-1 Zone, for Lot 4 EX. N 10' and all of Lot 5, Block 1, Furrie 's 1st Addition. Motion carried unanimously. The City A dmr. arrived and took his seat at 7:34 P.M. The City Planner stated the applicant is the Shakopee Professional Group which is requesting to exceed the two-story or 25 foot height limitation to construct an office building at 327 Marschall Road. He added the townhouses to the east of this location are 26' high; the office building next door is 21' high and the building south across 4th Avenue from this location is 20-22 feet high; so this proposed building would not tower over them greatly. He stated the reason submitted by the applicant for a variance, a limestone sub-surface base, constitutes a bonafide hardship and therefore, staff recommends approval of the variance. Comm. Koehnen arrived and took her seat at 7:35 P.M. Jake Manahan spoke on behalf of the applicant. He stated he has discussed plans for this office building with one of the residents of the neighboring townhouses, and they have made arrangements to retain the berm and trees for separation between the townhouses and the building to provide a buffer to minimize the effect this develop- ment will have on Patricia's Add'n. Discussion followed. Concerns were raised with how the height of this proposed building would blend in with the surrounding area. Chrm. Schmitt asked if there was anyone present in the audience who wished to comment on this matter, and there was no response. Comm. Perusich commented on the precendent-setting aspect of this variance, as there is a lot of limestone present in Shakopee. Discussion followed. Rockne/Perusich moved to close the public hearing. Motion carried unanimously. Rockne/Stoltzman offered Variance Resolution No. 320, granting a variance of 6.5 feet to exceed the 25 foot height limitation in a B-1 Zone, per Shakopee City Code Section 11.29, Subd. 5, due to the hardship that would be imposed by excavating limestone, and moved its adoption. Motion carried unanimously. Chrm. Schmitt informed Mr. Manahan about the 7 day appeal period. Rockne/Perusich moved to adjourn. Motion carried unanimously. Meeting adjourned at 7:46 P.M. Don Steger, City Planner Diane S. Beuch, Recording Secretary PROCEEDINGS OF THE PLANNING COMMISSION ADJ. REG. SESSION SHAKOP FF, MINNESOTA SEPTEMBER 23, 1982 Chrm. Schmitt called the meeting to order at 7:46 P.M. with Comm. Perusich, Rockne, Stoltzman and Koehnen present. Comm. Czaja and Coller were absent. Also present were Don Steger, City Planner and John K. Anderson, City Admr. TEMPORARY OCCUPANCY REQUEST - SCHOOL The City Planner stated the Independent School_ D is:t. // (20 i:; requesUi.nL; a Temporary Occupancy Permit for the placement of a portable classroom for St. Mark's School, to be located on Lots 1 and 2, Block 33, OSP, immediately So. of the Fire Station. Virgil Mears, Ass't Superintendent of School District No. 720, stated the State of Minnesota mandates the public schools to service non-public schools in the Special Education area. However, they are not allowed to service them on a non-public site. Because of lack of room anywhere else near St. Mark's School, the best solution appears to be a portable classroom placed on St. Mark's playground. He added the St. Mark's Parish Board is also concerned with this use of space, and is trying to find another location for the portable classroom, and has suggested several alterna- tives which were rejected by the State. He added the cost of this portable class- room would be about $6,000, vs. the cost of transporting the children which would be about $9,000, with cost to escalate thereafter. He further described the specifica- tions of the portable classroom and arrangements which could be made with St. Mark's to level and blacktop the area where it would be placed. Discussion followed regarding size of the lot, centering on how much space this would take away from the playground. Restroom facilities, transportation of children and other alternatives for placement of the classroom were discussed, along with setback variances to allow the most productive use of the playground. Mr. Mears stated there is a substantial move under way to get Minnesota law changed to allow the public school to service special education children in non-public schools. That is the basis for making this a temporary request. Chrm. Schmitt asked if there was anyone present in the audience who wished to comment on this item, and there was no response . Discussion followed on the possiblity of locating the classroom on the lot at Third and Atwood, and setback requirements that would need to be met or waived for that. Someone in the audience asked about the lot north of the nun's house, and Mr. Mears responded that because of the grade it would be too difficult to get the classroom in there. Perusich/Stoltzman moved to recommend to City Council the granting of a Temporary Certificate of Occupancy for this Portable Classroom to be placed at one of two places: 1. Northwest corner of 3rd and Atwood, with setback requirements to be waived on one side; or 2. Northwest corner of the playground at 3rd and Scott, with setback requirements to be waived and location to be consistent with existing buildings, to maintain as much playground area as possible; with the condition that the facility and its installation be approved by the City Building Official. Motion carried unanimously. Shakopee Planning Commission 104 September 23, 1982 " - Page 2 Chrm. Schmitt asked the City Planner to check on a location west of Stein's, east of Third, where there appears to be a used car lot. Perusich/Stoltzman moved to adjourn. Motion carried unanimously. Meeting adjourned at 8:16 P.M. Don Steger, City Planner Diane S. Beuch Recording Secretary y1 . �_ N c� 0 (NO - N Cr.) W 'Ea VI 4 ,H 7 in Ni CP‘ • ,-1 N N 441 F-1 P GL 4 f` v} ,---1 O 00 r N •r-I N c4 C ctl 1-7 O • -W • (/3 &0•,-1t2 } E g4 >, aa too cn E+ • 0 O co L:, cn a) cd M r---i O •• •• f: Ur- W HN E >-+ 'd en a • O n N a ro 7 O • N N c0 d ago oa c- CO U, aq • • •• r1 a.) ' 3 • o GI •�+ Ua UO cid aD •• cri - G J--) C..)> o x O •� O JJ } cry 3 c,') r1 U H a) O a) •• 'o O •• O U UO ZUcrcr` dQr- p.4H Lr N CT s.o ,-1 ,-i e--1 N •r-I >-4 0 cn v o • ,i • -i • eu •tea �+ a RJ U U H d J�o JL0O .0 0o 124 •,-i •• •,-i O •• •,-4 O •• X U r� U Ur- U Ur-. -d- ,--I cc it ,--1 N y.9 C • • _1 • a) L c/) a) EaE P -1 • 0 • a) • Ua� a c aha r •r4 X • Q Arlo 0 Eo a) O ^r C') ,-- >--i E0 O O 4 r •• O d O •• .-4 •. 0 -fi Uq U .O (� oO • M O r` ;� r -4 ,-1 N M <L P r.� i TENTATIVE AGENDA Housing and Redevelopment Authority in and for The City of Shakopee 'Regular Session October 5 , 1982 Chairman Leroux presiding 1 . Roll call at 7 : 00 P.M. 2 . Approval of the minutes of September 21 , 1982 . 3 . Adopt Resolution No . 82-11 , Adopting a General Fund Budget IP for 1983 . 4. Adopt Resolution No . 82-10 , Requesting the City Council to Consent to the Levy of a Special Tax by the Housing and Redevelopment Authority in and for The City of Shakopee . 5 . Other business . lir 6 . Adjourn Jeanne Andre Executive Director PROCEEDINGS OF THE HOUSING AND REDEVELOPMENT AUTHORITY SPECIAL SESSION SHAKOPEF, MINNESOTA SEPTEMBER 21, 1982 Chrm. Leroux called the meeting to order at 9:33 P.M. with Comm. Wampach, Lebens and Colligan present. Absent was Comm. Vierling. Also present were Julius A. Coller, II, City Attorney; John K. Anderson, City Admr. ; Jeanne Andre, HRA Director and Judith S. Cox, City Clerk. Lebens/Colligan moved to accept the Special Meeting call. Motion carried unanimously. Colligan/Wampach moved to approve the minutes of September 7, 1982 as kept. Motion carried unanimously. Colligan/Wampach moved to authorize the purchase of Lots 8, 9 and 10 of Block 7, Original Shakopee Plat, for the sum of $14,058.00 from Northern States Lumber Co. Roll Call: Ayes; Wampach, Leroux, Colligan Noes; Lebens Motion carried. The HRA Director explained the request for a satisfaction of mortgage to facilitate a sale of property. Lebens/Wampach moved to direct staff to issue a Satisfaction of Mortgage to Catherine Beckius, for the mortgage dated December 28, 1976, recorded in Scott County as Document No. 153651. Roll Call: Ayes; Unanimous Noes; None Motion carried. Colligan/Lebens moved to adjourn. Motion carried unanimously. Meeting adjourned at 9:38 P.M. Jeanne Andre HRA Director Diane S. Beuch Recording Secretary 3 - MEMO TO: Members of the Shakopee Housing and Redevelopment Authority (HRA) FROM: Jeanne Andre , Executive Director RE : 1983 Budget DATE: October 1 , 1982 Background : At a City Council work session on September 14, 1982 , members of the HRA reviewed the HRA budget proposed by staff . No changes were suggested at that time , so the proposed budget is now formally pre- sented to the HRA in the same form. Besides adopting the budget the HRA needs to request the City Council to consent to the levy needed to implement the budget . Requested Action : 1 . Adopt Resolution No. 82-11 , Adopting a General Fund Budget for 1983 . 2 . Adopt Resolution No. 82-10, Requesting The Shakopee City Council to Consent to the Levy of a Special Tax by the Housing and Redevelopment Authority in and for The City of Shakopee. JA: cau • RESOLUTION NO. 82-11 A RESOLUTION ADOPTING A GENERAL FUND BUDGET FOR 1983 WHEREAS , the By-Laws of the Housing and Redevelopment Authority in and for the City of Shakopee provides that a budget be prepared on an annual basis . NOW, THEREFORE, BE IT RESOLVED, that the attached General Fund Budget be approved for 1983 . Adopted in session of the Housing and Redevelop- ment Authority in and for the City of Shakopee , Minnesota , held this day of , 1982 . Chairman of the Housing Authority ATTEST: xecutive Director Secretary Approved as to form this day of --T __ City Attorney Housing and Redevelopment Authority in and for the City of Shakopee 1982 1981 1982 As Of 1983 Object Actual Amended 6/30/82 Adopted 4100 Salaries-Full Time 9232 10530 5039 16590 4112 Overtime-Full Time 11 4130 Salaries-Part Time 52 4140 Pera 529 580 260 910 4141 Pensions-Fica 596 701 316 1110 4150 Health & Life Ins . 372 709 264 1440 4151 Workmens Comp. Ins 244 150 230 280 **** Total Personal Services 11025 12670 6120 20330 4210 Supplies 151 215 43 230 4310 Professional Services 2035 1300 40 800 4320 Postage 105 120 4321 Telephone 202 300 94 300 4330 Travel & Subsistence 82 450 245 500 4350 Printing & Publishing 271 450 117 400 4360 Insurance 120 675 700 4380 Rents 2700 2215 4390 Conferences & Schools 90 350 127 375 4391 Dues & Subscriptions 20 90 69 110 4499 Miscellaneous 1435 4511 Capital-Equipment 1995 500 4710 Permanent Transfer 1663 Total Amts this Div & Fund 17426 20968 6855 26580 u, '� 0 a d G n C� H < 4> 4> 1> 4> 1'` U) (T1 H H W W N r' 0 C) C CID H Hi L.,-) w w 1w-' 1-, r 0 0 H 0 0 0 0 N.) 0 o (D O 0 Z HZ 0 •• •• To • 0 Cl. r--' 0 r=i o w 5 r'' cn H "d .n o a (D rd cn tl rri c0 n r• H b w o ri 9 x H• G 0 rD M O cD 0 rD O 0 G rt G .0 (D CD '1 ('� X fD 0' 0 0' O n b fD n 0 w cr rt m I a (D n 1 r-• cn 0 0 a. co 1 o " w 0) w n fD H, n b to rt G Cr - r• CO rt rt Co C (D rt cn N H. 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UnrnV) rn rnw w a to G a 00 m {n {J) V) rt tZI vp — r N r G r Cn vp r (p Cr, NJ 0 00 N 0 a VD i tro CO tJ r W MM VI 0 Vt 0 m N W (C 0 W v 0 O O 0 rt W W v) v) v) o 0 O O o ri In -OD -V> rd Pi (p — N N N r 0 ,'"" L' A Cr, V) O r 00 N r b %p O � Co V) V) V W V 0 V 0 WW r N Co O ut W V) O V) 0 m 0 w 0000 v 00 v a RESOLUTION NO. 82-10 .A RESOLUTION REQUESTING THE SHAKOPEE CITY COUNCIL TO CONSENT TO THE LEVY OF A SPECIAL TAX BY THE HOUSING AND REDEVELOPMENT AUTHORITY IN AND FOR THE CITY OF SHAKOPEE WHEREAS , The Housing and Redevelopment Authority in and for the City of Shakopee was created pursuant to Minnesota Statutes , Section 462 .411 et . seq. , as amended, and WHEREAS , Minnesota Statutes 1965 , Section 462 . 545 designates all the territory within the area of operation of the authority as a taxing district for the purpose of levying and collecting a special benefit tax, and WHEREAS , Section 462 . 545 states that the special levy shall not exceed 10 cents on each $100 of taxable valuation in the area of operation, and WHEREAS , Section 462 . 545 states that the governing body of the municipality must give its consent to such a tax levy. NOW, THEREFORE, BE IT RESOLVED BY THE HOUSING AND REDEVELOPMENT AUTHORITY OF THE CITY OF SHAKOPEE, MINNESOTA that the Housing and Redevelopment Authority hereby requests the City Council of the City of Shakopee to consent to the special tax levy of $13 , 757 pay- able 1983 by the Housing and Redevelopment Authority in and for the city of Shakopee . Adopted in session of the Shakopee Housing and Redevelopment Authority of the City of Shakopee , Minnesota , held this day of , 1982 . • Chairman ATTEST: Executive Director Approved as to form this day of , 19E77 City Attorney �. _ TENTATIVE AGENDA REGULAR SESSION SHAKOPEE , MINNESOTA OCTOBER 5 , 1982 Mayor Reinke presiding 1] Roll Call at 7 :00 P.M. 2] Recess for a meeting of the Housing and Redevelopment Authority 3] Reconvene 4] Approval of Minutes of September 7 , 21 , and 28, 1982 5] Communications : 6] Liaison Reports from Councilmembers 7] RECOGNITION BY CITY COUNCIL OF INTERESTED CITIZENS : 8] Old Business: a] Deferred 1967 Off Street Parking Special Assessments 4- b] LeRoy Bergstrom Claim re : water freeze-ups in service line .f- c] Resignation of Wally Bishop from the S .P.U .C. tithav d] Nominations to fill vacancy on S.P.U .C . 9] Planning Commission Recommendations: fa] Temporary Classroom. Building - Independent School District 720 10] Resolutions and Ordinances: 1- a] Res. No. 2056, Setting public hearing date to consider the vacation of the alley in Block 57, Original Shakopee -f b] Res. No. 2059, Appointment of Election Judges for Nov. 2nd -1- c] Res. No. 2053, Accepting Feasibility Study and Setting Public Hearing for Roadway Improvements to Maras Rd. lying East of CR89 d] Assessment Splits : aa] Res. No. 2060 - Split for Outlot A, Halo 1st tbb] Res. No. 2061 - Split for 20+ acre tract lying West of Mn. Valley Mall f cc] Res. No. 2062 - Split for Long View Estates 1st Add' n. .-1-e] Res. No . 2045 , Consenting to the Levy of A Special Tax by the Housing and Redevelopment Authority in and for the City of Shakopee f] Res. No. 2058, Directing the County Auditor Not to Levy A Tax for Sewage Disposal Plant Bonds of 1961 and G.O. Improvement Bonds of 1980 11] New Business : 1, a] 8 :00 P .M. PUBLIC HEARING - Proposed Assessments for Bluff Ave . Sanitary Sewer and Watermain East of Dakota St. (81-2) Res. 2064 rx9j -\*A16) �b] 8:00 P.M. - Discussion on proposed snow removal ordinance -i c] 8:30 P .M. - Application for Off Sale Liquor License - Weiss Co. , Inc . , East of Hwy 101 .4 Oj d] 8:35 P .M. - Application for Wine License - Capone ' s Food Shops, Inc . , Mn. Valley Mall - table application e] 8 :45 P.M. PUBLIC HEARING - 1982 Proposed Community Development Block Grant Application f] Cable Franchise : Staff memo coming Monday -�. aa] Request for variance from City Code to extend the deadline for acceptance of the franchise bb] Preliminary discussion of requested amendment to changing site of tower and receiving dishes 019 4 g] Snowmobile and All-Terrai Vehicle Regulations -+r h] Proposals for 1982 Audit ,,.. i] Upper Valley Drainage in V nity of Valley Pub Lshing 1: j ] Lease to Farm City Property .17k] Authorize payment of bills in amount of $60, 734.62 kidA 1] Consent Agenda Possibilities 12] Consent Business : -Ira] Traffic Control at Shakopee Ave. and Sommerville St . -kb] Air Products Assessment Appeal c] Vehicle Purchases Tentative Agenda October 5, 1982 Page -2- 13] Other Business: a] Engineering Department ' s Monthly Report b] 1983 Budget -t c] Res No 2057, Approving 1982 Tax Levy, Collectible in 1983 td] Res No 2063, Adopting A Budget for 1983 e] f] 14] Adjourn to Tuesday, October 12th at 7 :00 P .M. John K. Anderson City Administrator • MEMO TO: John K. Anderson, City Administrator FROM: Gregg Voxland, Finance Director RE: 1967 Improvement Fund DATE: September 28, 1982 Introduction Council discussed the status of the 1967 Deferred Parking Assessments on 9-21-82. The deferred assessments are carried in the 1967 Improvement Fund which includes both street and parking assessments from 1967. There were several issues raised that related to the condition and history of the fund. Background The City Administrator's memo on Council follow-up action for 9-21-82 lists several items as sequenced below. 1. A citizen reported a possible clue to use of 1967 fund monies for another purpose in the late 1960's. There was found in an audit report a reference to the loan of about $30,000 from the 1968 Improvement Fund to the swimming pool. Since this involved the 1968 fund, not the 1967 fund, it was not pursued further. 2. Why is the 1967 fund short $30,000 and why is it getting worse. Attached is a cash flow schedule for the fund from 1-1-72 through 8-31-82. Due to trans- fers between funds and the manner in which transactions were handled/reported, the schedule could not be reconciled to provide anymore detailed information than the audit reports themselves. It should be noted that the interest pay- ments for 1975 do not follow a trend line and as far as can be determined, there was an interest payment charged to the wrong fund. The 1973 Improvement Fund apparently.owes the 1967 Improvement Fund $9,798.00 3. Cash example (position) currently. See #2 above. The 1967 fund is currently in a deficit cash position in the amount of $49, 182. Remaining debt service payments are: Principal Interest Agent Total 1983 $30,000.00 $1,025.00 100 $31,125.00 1984 10,000.00 205.00 50 10,255.00 $41,380.00 Funds needed (8-31-82) A. Cash Deficit $49, 182 Debt Service $41,380 $90,562 Funds Provision B. Tax Levy Collect Balance of 1982 $ 9,475 Collect " 1983 13,250 Collect " 1984 10,750 $33,475 -2- Memo Cont. C. Special Assessments - (Schedule A) Balance Payable 1982 $ 2,835.58 Total Payable 1983 4,776.00 Total Payable 1984 254.00 Total available for Debt $ 7,865.58 Future Payable Deferred $ 272.80 + Int. D. Transfer from ' 73 Improvement $9,798.00 E. Summary A. Funds needed $90,562 B. Tax Levy Available (33,475) C. Assessments Available ('84) (7,865) D. Transfer in (9,798) Deficit needing funding for 1984 $39,424 with Deferred Assessments Abated 4. Debt Service Tax Levy YEAR PARKING STREET LEVIED COLLECTED LEVY(2) - LEVY (2) (2) (3) 1968/69 $12,000 $10,750 ? (1) $14,561 69/70 11,600 10,750 ? 31,500 70/71 6,000 10,750 ? 11,552 71/72 11,100 10,750 ? 48.801 72/73 10,800 10,750 61,487 21,696 73/74 5,200 10,750 15,950 15,580 74/75 10,300 10,750 21,050 19,972 75/76 10,000 10,750 20,750 20,750 76/77 4,400 10,750 15, 150 14,814 77/78 9,500 10,750 20,250 20,250 78/79 9,100 10,750 19,850 19,850 79/80 3,500 10,750 14,250 14,250 80/81 8,600 10,750 19,350 19,350 81/82 8,200 10,750 18,950 82/83 2,500 10,750 83/84 (1)Amounts for levy years 68/69 - 71/72 were in lump sum and that portion for these bond issues could not be determined. (2)Source: Council Resolutions (3)Source: Official Audit Reports Accepted by Council Memo Cont. -3- 5. Bonds were issued for $450,000 with $20,000 subsequently redeemed or cancelled. Bonds were to be serviced from the following sources: (1) Tax Levy Parking (Scheduled) 122,800 Tax Levy Street (Scheduled) 161,250 Special Assessment Parking "A" 100,010 „B„ 30,007 Street Assessment 67-2 Resol. 233 34,047 Transfer (from capital fund Resol. 216) Parking 25,000 tl " Street 45,000 Street Assessment DCBR 67-1 39,303 $557,417 (1)This data obtained from resolutions. Conclusions Based on the information contained herein and in my memo's dated 9-2-82 and 9-17-82 and the letter dated 9-28-82 from Mr. Melvin Lebens there appears to be three issues. 1. Remaining 1967 Deferred Parking Assessments The supporting information is covered in previous memos above. The inconsistency between what the public was told and official action was regarding these assessments, plus, if the assessments were collect- ed they would probably be spread over a number of years and not be available for debt service, leads staff to believe that the best action for Council to take is to abate the deferred assessments. 2. The letter from Mr. Mel Lebens presents how he believes what should have happened or should be. The material presented to Council in this and two previous memo's reflects what transpires through Council Resolution and as shown by audit reports accepted by Council, as far as staff has been able to sort out at this point. Staff has spent a substantial number of hours researching this issue to date. If Council desires staff to continue research, it probably will take a great number of hours to achieve diminishing returns. If there were other construction funds involved in 1967-1971, those funds probably have been closed and remaining monies/assessments transferred into the P.I.R. fund. 3. Number 3 is interrelated with number 2 above. The books of the City currently show the 1967 fund in a deficit position. Whether it should or should not be in that shape, that is the shape it is in. In order to balance the books, money needs to be generated for the fund or transfered in from some other fund. Again, regardless of how it got into the present shape, the 1967 fund needs revenues or transfers to balance the accounts and close the fund in 1984. The bonds are to be paid off in 1984 and the fund serves no purpose after that. Memo Cont. -4- Council has definitely indicated that it does not want to levy taxes to finance the fund so the alternative is to transfer money in from another fund. Staff is suggesting that the money come from the 1973- 73-B bond funds which also are paid off in 1984 and will have enough remaining to cover the 1967 deficit. Staff is relying on the City's Bond Attorney's opinion (attached) in making the recommendation. Recommended Action 1. Move to direct staff to prepare a Resolution abating the remaining deferred 1967 parking assessment. 2. Move that the deficit in the 1967 Improvement Fund be covered by transfers from the 1973 and 1973-B Improvement Fund in the 1984 budget. GMV:mmr . 4) i-. .' i-. r. ,' i-. .. 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U C H 0 H U U %.0 U LJ 4-4 r-I C 'r� 0 %0 .-i O 1' M 00 1' 00 '.O O\ b • .--4 N tr) -Zr N. 1-4 v U1 CO M O\ -4 1/4.0 00 t/1 O\ -Zr co 7 a Ca U) u1 CT o Or, n o 0 00 00 -Zr M a) CI) -4. .-4 r--1 •-Iu 0 CD P J.) 0 U) 00 n M 0 7 a N ' M M N ,.0 '-4 N. 0" 01 41 1-4 CO CO -Zr M t/1 7 -Zr M 04 4! 0 CO 1/4.0 1 .1 .7 t/ 1-) .r{ C N �O ul ,b H ,-1 tC •rl U .r.1 4-) 4-1 N 0 00 1 .--i • M a) I V 00 0 N M 7 1r1 n 00 O1 0 .1 N C/) n ^ ^ n n n n N' 00 00 00 01 O, O\ 01 O> 01 O\ O-' 01 01 O\ "', -4 -4 .-a .--i .--i .-, —4 —4 .--, .--1 —4 `-� S:.._i C.._ u• .y: L DORSEY & WHITNEY A Partnership Including Professional Corporations CITY OF 3HHAKOPEE 2200 FIRST BANK PLACE EAST 3 r\Vtr !� MINNEAPOLIS,MINNESOTA 55402 201 DAVIDSON BUILDING 8 THIRD STREET NORTH 880 WEST-FIRST NATIONAL BANK BUILDING (612) 340-2600 GREAT O6LS72O NTANA 3632 59401 ST.PAUL,MINNESOTA 55101 TEL 29-0605 2868 (612)227 8017 TELECOPIER c (612)340' SUITE 675 NORTH P.O.BOL BANK BUILDING 1800 M STREET N.W 340 FIRST NATIONAL BASHINGTON,D.C.20036 ROCHESTER,MIN 55903 WA (202)296-2780 (507)288,,•3156-3156 30 RUE LA BOETIE 312 FIRST NATIONAL BANK BUILDING THOMAS S. HAY 75008 PARIS,FRANCE WAYZATA,MINNESOTA 55391 (612) 343-7965 TEL (I)562 32 50 (612)475-0373 September 20 , 1982 Mr. Greg Voxland Finance Director 129 E. First Avenue Shakopee , Minnesota 55379 Dear Greg: You have told me that the City will soon be retiring the last bonds of a series of General Obligation Improvement Bonds issued sometime ago; that the resolution authorizing the issuance of the Bonds establishes a separate sinking fund for their payment, and the City has established and maintained a separate sinking fund with respect to the Bonds on its official books and records; and that after paying all principal and interest on the Bonds there will be some excess moneys remaining on hand in the sinking fund. You ask whether the excess moneys in the sinking fund must be used to pay costs of additional local improvements or debt service on bonds to finance local improvements , or returned to the owners of property on which special assessments with respect to the improvements finance by the Bonds are levied. Assuming these facts are correct, under Minnesota Statutes, Chapter 475 , it is our opinion that the excess moneys remaining in the sinking fund after the payment all bonds and interest payable from the sinking fund need riated not be used for the foregoing purposes , but may be appropriated and expended by the City Council for any lawful purpose. I hope this is a sufficient answer to your question; however, if any additional information is needed, please let me know. Very truly yours , Thomas S. Hay TSH/lb N September 28 , 1982 Ret Disposition of the remaining Class "B" Parking assessments A CHRONOLOGY OF CERTAIN FACTS TO CONSI!.ER : October 27, 1967 - The following was entered in the diary of Mel Lebens , City Recorder - "Had quite a talk with Mr Howard today and will have to revise our as-e -srnents a 1. i i tle to qualify under the bonding for parkinur. But I think it' s real fair - so as not to he a blatant give--away - so we' ll do it . Then our deferred items can he used to reduce the .firm assessments and we ' ll all come out the same anyway . " Prior to this time , 6 different schedules of assessments had been prepared , placed on hearing and modified accordingly. The state law (Chap 459. 14) had even been chinned on our suggestion to include deferred assessments on residential units. The bonds had been "sold" in the amount of $200,000 but were not delivered because Mr Howard , the e ••amining attorney, was withholding approval. The law required that 5036 of the bonds be paid from special assessments , so in preparing schedule "E" of those proposgd assessments , we had about 70,000 in class "A" and 30,000 in class "B" . This was approved on hearing and adopted in Res . 205 passed on Sept 26 , 1967. But Mr Howard didn' t approve . He held that since there was no guarantee that the class "B" assessments would ever be collected , that these could not be pledged to satisfy the 509 requirement of the law. Which meant that we were now faced with increasing all class "A" assessments by 30,000! A new schedule had to be prepared , placed on hearing , and worst of all - try to convince the property owners to accent these increases all within the 40-day grace period allowed for cashiering the bonds! So the final schedule was prepared ( dated Oct 30 , 1967) and the hearing called for Nov 28 . All clays "A" assessments were raised (Mr Wampach' s was raised $838 alone ) . but a new carrot was of) ered in order to placate the expected opposition and save the oro ierst from abandonment. The city agreed that? all' collections made on the class "B" deferred assessments would be rebated or cred to the cla's "A" properties . For example: the schedule prerlred on Oct 30 shows Mr Wampach' s class "A" assessments as $3 ,452 and this could he reduced to 2 ,416 if all class "B" a -essments were collected when and if tree properties were converted to commercial use . The amount of his original schedule "E" firm class "A" assessments was 2 ,614 . (The class "B" property owners were not sent notices or placed on the last hearing because their assessments were not affected by this last-minute change . ) November 27 , 1967 - from the diaryi "Duane Schuck called 1.o inform me that American Nat' l received cancellation on 20 ,000 of 1984 bondr-. - we ' , over the 40 days & this is legal. So we wind up tomorrow and deliver on Wed . , t cancel the whole deal! " crrrirT . .iv{ 1T --� An8 that little note explains how the city received the $20 ,000 street improvement bond of 1967 maturing on 2/1/84, and hr'w we received only 430.000 on the issue instead of the 4450,000 originally sold. December 1 , 1967 from the diary' "Jac Coller and I drove into T G Evensen with the 450 ,000 in bonds and the city seal - where we turned them over for delivery after I finished signing." All of which raises the question - can the city renege on the promise made to the class "A" property owners in the schedule of assessments sent them along with the notice of hearing held on November 28th . 1967? . Or can the city now renege on the written promise made to a11. class "B" property owners -tt their assessments would not come due and payable until their properties are converted to Fommercial use? Or shouldn' t the $11 ,786 plus interest already collected or the class "B" conversions now he rebated and/or er' dited to the el ,. "A" properties as pledged and all further efforts to collect al,,. more crlass "A" assessments he abandoned lest the ensuing lei +l proceedings again cost the city more than they could hope V, especially since the "apparent" surplus in the fund would mr!r(• than cover these rebates/credits , and in light of the fact tht the city evidently intends to impose an 8% interest rate on t f future collections , which may even jeopardise its tax-exempt status as a municipal corporation - an even more serious complication. Mel.Lebens September 28, 1982 Res 1967 Automobile Parking & Street Improvement Bond Funds What the combined fund probably should reflect - RECEIPTSS From the actual ledgers kept from 1967 thru 1969s • ( 1 ) Credit unsold improv. bond dated 2/1/84 20 ,000 (2 ) Prepaid assessments , trans . to debt service 53 ,949 ( 3 ) Local tax settlements credited ( ' 68 & '69) 32 ,544 (4) State Aid conversions transferred in 42 ,345 • ( 5) Balance of construction funds , 12/31/69 12 ,342 161 , 180 Items rightfully accrued from 1969 to date : ( 6) Balance of assessments certified to auditor 107,334 (7) Interest collected on above assessments ( est. ) 40 ,250 ( 8) Class "B" assessments collected 11 ,786 ( 9) Interest on above assessments ( est. ) 3 , 534 ( 10) Tax levies ( from resolutions , ' 72 -' 82) 275 .838 ( 11 ) Tax levies payable , 1970 & 1971 8,297 ( 12 ) Increment on interest differential between 4.08 paid on bonds & 5% charged on assess . 7 ,965 ( 13) Parking assessments picked up on Hi-Rise 10 ,000 ( 14) Sanitary sewer asseRs. on Hi-Rise 7.400 ( 15) Coupons on 20 ,000 bond due 2/1/84 ( item 1 ) 13 ,500 Total receipts Total scheduled bond paym' ts thru 12/31/82 ( these include coupons on city-owned bond ) sia Projected accrued Dec 31 balance should be `;,' ,o' k, To retire all outstanding bonds in 1983 Apparent surplus - - - - 2 , 1 These are unaudited figures of course , and some are necessarily estimated . However , each item represents a legitimate nertirwr.t. fact which must be reconciled in arriving at any conslusions regarding the status of the fund ur the administrative expert: i employed during the years in the custody of same . We won' t ev,r, speculate on the politics involved . Prepared by Mel Lebens , City Recorder thru April 1 , 1969 R ti fr S21 Law Offices of KRASS, MEYER, KANNING, & WALSTEN Chartered k„, * ." �.< ;;' Phillip R. Kress Shakopee Professional Building Barry K. Meyer 1221 Fourth Avenue East Philip T. Kenning Shakopee, Minnesota 55379 Trevor R.Walston (612)445-5080 . MEMORANDUM TO: The Honorable Mayor and Members of the City Council FROM: Phillip R. Krass DATE: September 20, 1982 RE: LeRoy Bergstrom Claim Dear Mayor and Council Members: Staff has been for some time working on this claim of Mr. and Mrs. LeRoy Bergstrom. As you are aware, the Bergstroms have contended that the lowering of Clay Street in front of their home has caused water freeze-ups in the service line to their home during the winter months when they leave the City for an extended vacation. I have met with the Bergstroms in my office and with Mrs. Bergstrom at her home, and we have had several staff meetings relative to this problem. Moreover, we have had the Public Works Department dig up the area at which the service line for the Bergstrom home is connected to the watermain to determine exactly what the circumstances are. As best I can determine, the facts are as follows: Mrs. Bergstrom contends that water was brought into their home approxi- mately 40 years ago. Then, about 25 years ago, the City as part of a project cut down Clay Street, an action Mrs. Bergstrom feels related to the request of a then Council Member who was having water problems. The Bergstroms feel this street was lowered one and one half to two feet. In 1969, Clay Street was finished off and surfaced according to Mrs. Bergstrom, and in about 1973, the Bergstroms had to start letting their water run a bit in the winter to prevent freezing. In 1976, the Bergstroms commenced leaving their home over the winter months, and during the next two years the pipes frooze and they had to have them thawed. Thereafter, they allowed the water tap to run during the winter time which caused significant increases in both their sewer and water bills. Mr. Karkanen informed me that when the Public Works Department exposed the service line hook-up to the watermain in front of the Bergstrom home, they found the top of the main to be five feet seven inches from the top of the road surface and the service line rose up to a depth of five feet six inches at the east side of the trench. Our engineering and our utilities manager both agree that five and one half feet of fill is insufficient to protect the service lines coming off that main from freezing when they are in a dormant state. Mr. Karkanen agrees with that assessment, Mr. Karkanen installed several pieces of the 3/4 inch foam insulation paneling over the service line which was exposed in the test hole and backfilled. Mayor and Council Members Page 2 September 20, 1982 In my opinion,. Mrs. Bergstrom has an excellent recollection of what went on with respect to the utilities in Clay Street during the period she has lived in her home, and I am most impressed with her understanding of the entire process . There is nothing we can find in City records which conflicts with her recollection of the lowering of Clay Street, and I am proceeding in this Memorandum under the assumption that the City has , inJact, lowered the street to a point where there is only five and one half feet of cover for the service line. I am further assuming that that is insufficient cover to protect that service line, thus causing freezing of the dormant line in the winter. I believe, therefore, that it is the City's responsibility. With that conclusion, I see three possible options which are: 1. Do nothing and hope that the insulation placed in the test hole by Public Works crew will protect the service line connection and prevent freeze-up. If it does not, the City will then have to thaw the line next spring when the Bergstroms come back from their vacation, and our City Engineer informs me that the cost of such thawing will probably be between $100 and $150 per thaw and we may have to thaw it out several times each spring. Obviously, this will mean some inconvenience and difficulty for the Bergstroms who will come back to a home which is not served by water. 2. Instruct the Bergstroms to allow their water to run during the winter while they are away and charge them only for the minimum charge they would pay if they did not utilize any water. The City would be responsible for this payment as the Utilities Department has a policy of not allowing people to run their water without charge to prevent freeze-up. The utilities manager estimates that the cost of this option would be about $50 per winter for water and $100 per winter for sewer charges over and above the minimum, a total of $150 cost to the City each year. This cost would continue so long as the Bergstroms or their successors in interest were gone for extended periods it the winter. 3. Lower the service line. Our engineer estimates the cost of lowering that line in the street would be approximately $750. He feels once we get out of the street and into the Bergstroms ' property, we would no longer have a problem. The staff is recommending option No. 3, lowering the service line. The difficulty with option No. 1 is that it really fails to address the problem in any meaningful way. The Bergstroms have already had significant difficulties and stresses related to this problem, and I think we owe it to them to deal with the question forthrightly. The difficulty with option No. 2 is that it may eventually cost us more than option No. 3 and additionally may create some policy difficulties in the future. The staff is concerned that two years or five years or ten years from now, some citizen will recall only that the City allowed the Bergstroms to run their water without charging them and request the same right if they feel they have a freeze-up difficulty. Mayor and Council Members Page 3 September 20, 1982 Option No. 3 addresses the problem now, corrects it in total without creating any potential precedence which may cause us difficulty in the future. RECOMMENDED ACTION - The staff recommends that the Council authorize the City staff to lower the Bergstrom service line in Clay Street to a depth sufficient to protect it against freezing at a cost of approximately $750. Yours very truly, KRASS, MEYER, KANNING & WALSTEN CHARTERED Phillip R. Krass PRK:ph File #1-1373-142 cc Mr. and Mrs. LeRoy Bergstrom International Surplus Lines 847 Fuller Shakopee , MN 55379 September 30 , 1982 Mayor and City Council City of Shakopee 129 East First Avenue Shakopee, MN 55379 Re : Resignation from Shakopee Public Utilities Commission Mayor and City Council : I would like to submit my letter of resignation from the Shakopee Public Utilities Commission. To assist in the transi- tion my resignation can be effective when you appoint my relace- ment , which I understand you are now in the initial stage of doing. I have enjoyed serving the Utilities Commission for the past 10 years . It has been my pleasure to serve the community as a member of the Shakopee Public Utilities Commission, and I will undoubtedly miss the involvement I have experienced these past 10 years . Sincerely, a-La-Co--et /1,3.--efest Wallace Bishop The City Council received resumes, at the beginning of the year, from the following to fill the unexpired term of Mr. Reinke : Elmer Marschall Virgil Mears Barry Kirchmeier - appointed Calvin Brown - contacted 10/1/82 - no longer interested We will be accepting applications until Tuesday. Any additional applications will be placed on the table Tuesday evening. DISTRICT OFFICES INDEPENDENT SCHOOL DISTRICT NO. 720 505 SOUTH HOLMES JAMES STILLMAN, Chairperson SCOTT COUNTY ROBERT MAYER, Ed.D. WARREN HALLGREN. D.D S., Vice-Chairperson SHAKOPEE, MINNESOTA Superintendent of Schools JOHN GOIHL. Clerk TELEPHONE: 445-4884 BECKY KELSO. Treasurer VIRGIL S. MEARS JERRY LEBENS. Director ^ "'r Assistant Superintendent JOAN LYNCH. Director ' ROBERT MARTIN ROBERT MEADOWS, Director Business Manager SEP 2 1982 CITY OF SiIAKOPE5 9-27-82 Mr. John Anderson Administrator City of Shakopee 129 E . 1st Ave . Shakopee , MN 55379 Dear Mr. Anderson : I have sent to Mayor Reinke a request to be considered as a candidate for the Public Utilities Commission. In the event that 1 should be successful this may serve as my resignation from the Police Commission . I have enjoyed my involvement with the Police Commission and, should I not be successful in being appointed to the Utility Commission, would wish to remain a member . In any event I should wish to remain on the Crime Prevention Committee of the City of Shakopee . Si. - -rely, 44.-N Virg 4I S . Mears M/d AN EQUAL OPPORTUNITY EMPLOYER / � - MEMO TO : John K . Anderson City Administrator FROM : Don Steger City Planner RE : Temporary Classroom Building - Independent School District No. 720 DATE : September 28, 1982 Introduction : The Independent School District No. 720 is requesting a Temporary Certificate of Occupancy in order to place a portable classroom building adjacent to St. Mark's School . Background : The attached letter from Virgil Mears explains the need for the portable classroom. At the September 23, 1982 meeting, the Planning Commission discussed the possibility of placing the portable classroom either on the playground adjacent to the Fire Station or on the parking lot east of St. Mark's. The Planning Commission recommended that the City Council grant the Temporary Certificate of Occupancy with the following conditions: 1. If the facility is placed on the playground, it be located on the Northwest corner of the playground utilizing the same front setback as the Fire Station. 2. If the facility is placed on the parking lot immediately east of St. Marks, it be placed on the Northwest corner of the parking lot utilizing the same front setbacks as other buildings in the vicinity. 3. In either location, the facility and its installation be approved by the City Building Official. The Planning Commission felt that, if approved, the portable classroom should be located in such a manner so as not to eliminate a large amount of either playground or parking lot space. Mr. Mears has recently indicated that if the playground site is chosen, the Northeast portion of the property would be preferable to the parish. Alternatives : 1 . Approve the Temporary Certificate of Occupancy with the Planning Commission's recommended conditions as related to either the specific playground or parking lot site. 2. Approve the Temporary Certificate of Occupancy and choose a specific site different than the Planning Commission's recommendation. 3. Do not approve the Temporary Certificate of Occupancy. John K . Anderson September 28, 1982 Temporary Classroom Page -2- Action Requested : Concur with the recommendation of the Planning Commission that a Temporary Certificate of Occupancy be issued to Independent School District No. 720 for a portable classroom for St. Mark's School to be located at (choose one of the locations as recommended by the Planning Commission) ; and Move to further concur that the facility and its installation be approved by the City Building Official. DS/jvm Attachments DISTRICT OFFICES INDEPENDENT SCHOOL DISTRICT NO. 720 505 SOUTH HOLMES JAMES STILLMAN, Chairperson SCOTT COUNTY ROBERT MAYER, Ed.D. WARREN HALLGREN, D.D.S., Vice-Chairperson SHAKOPEE, MINNESOTA Superintendent of Schools JOHN GOIHL, Clerk TELEPHONE: 445-4884 VIRGA S. MEARS BECKY KELSO, Treasurer Assistant Superintendent JERRY LEBENS, Director JOAN LYNCH. Director ROBERT MARTIN ROBERT MEADOWS, Director Business Manager 9-9-82 � [J' t V E4 47 91/ y6Y Mr. John Anderson, Administrator SEP 1 7,‘ 1982 City of Shakopee 129 E. 1st Ave. Shakopee, MN 55379 CiN OF 3f.{AKOPEE Dear Mr. Anderson: The State of Minnesota mandates public schools to service non-public schools in the Special Education area. This law has been in effect since 1976. In the past the public school was fortunate enough to rent space from the St. Francis Hospital . However, when construction of the current addition began there was no longer space available. Because of the problems of not finding any other place to serve these children we delivered this service in the non-public school itself. We were aware that this was illegal . The State Department of Education monitored us this past spring and ordered us to deliver service elsewhere. We have checked every option near St. Mark's (Jasper, Phillipps, Fire Hall, Norbert Schmitt's house, etc.) and there is no place to go. It appears the best solution would be for District 720 to purchase a portable classroom, one approved by the State Department of Education, and place it on the lot owned by St. Mark's which is located adjacent to the Fire Hall . The building would he 24' by 32' , all electric heat, A/C, carpeted etc, set on 12" x 8" x 16" blocks placed about 6' apart around the perimeter of the building. It is our hope that this will be a relatively temporary measure since there is a rather substantial move afoot to get Minnesota law changed which would allow us to serve those youngsters on site. This all adds up to a rather long winded way to ask the Council for a "Certificate of Temporary Occupancy" for this building. Should you approve, and should our board give permission, we would wish to have this building in place by September 30, 1982 in order to deliver the service in a legal manner. If you require or desire additional information, please feel free to contact me. If you would wish to have me appear before the Council when this request is presented, I would be most happy to do so. S cerely, 4/7 1 Vi gil S. Mears cc: Dr. Robert Mayer AN EQUAL OPPORTUNITY EMPLOYER MEMO TO : Shakopee Planning Commission FROM: Don Steger, City Planner. RE : Temporary School Building Independent School District No. 720 DATE : September 16 , 1982 Introduction : Virgil Mears, Assistant Superintendent of School District No. 720, has requested from the City Council a Temporary Certificate of Occupancy . As indicated by the attached letter, the school district would like to place a portable classroom on St. Mark' s playground, located immediately south of the Fire Station. Because of the Planning Commission' s concern over this matter at the last meeting, Mr. Mears will attend the September 23rd meeting and provide more information. If desired, the Planning Commission may make a recommendation to the City Council regarding this matter. Background : The proposed site is zoned B-1, Highway Business. Immediately across the street to the west , the zoning is R-3, Mid-Density Residential . Immediately across the street and to the south, the zoning is R-2, Urban Residential . The B-1 Zone does not provide for schools, however, no zoning district provides for a temporary classroom. Therefore, an attempt to be consistent is being made by requesting a Temporary Certificate of Occupancy which was issued by the City Council to approve the Temporary Citizens State Bank facility located along County Road 17. If approved, the adjoining residential property should be protected. The normal setback requirements of 30 foot front , 20 foot side and 30 foot rear should suffice. As indicated at the last meeting, restroom facilities would not be located on-site. However, it was pointed out that because students would only be in the portable classroom for 20 to 30 minutes , the restrooms in St . Mark' s school could be used. The Planning D 'p:Iptmi'iii, Is notifying the area property owners so they may enter into the discussion of this matter. Shakopee Planning Commission September 16, 1982 Temporary School Building Page -2- Recommendation : Based on information provided todate, the staff feels that the City Council should grant the Temporary Certificate of Occupancy with the following, conditions : 1. The facility and its installation be approved by the City Building Official . 2. The B-1 Zone setbacks be required. DS/jvm Attachments MEMO TO: John K. Anderson, City Administrator FROM: Judith S . Cox, City Clerk RE: Vacation of Alley in Block 57 , Shakopee City DATE: September 28 , 1982 Introduction The City of Shakopee has received a letter from the Scott County Administrator asking that the City consider vacating the alley in Block 57 , Shakopee City. Background This is the block in which the county and hospital are acquiring property for a parking lot . If Council is desirous of holding a public hearing to consider the vacation, the attached resolution may be adopted. The earliest date a hearing could be held would be November 2nd , election day. If Council wishes to meet on the 2nd, the meeting could not start until 8 : 00 p.m. Staff has not included a date in the resolution. Action Requested 1 . Determine date for a public hearing - concensus . 2 . Offer Resolution No. 2056 , A Resolution Initiating the Vacation of the Alley in Block 57 , According to the Plat of Shakopee City, Scott County, Minnesota, and move its adoption. JSC/jms OFFICE OF THE ADMINISTRATOR SCOTT COUNTY COURT HOUSE 110 Fp ' SHAKOPEE, MN. 55379-13824 (612)-445-7750, Ext.100 September 23, 1982 c;-� 2 + 'd$2 JOSEPH F.RIES Administrator I'- v(iAKOPEE JAMES M.SULERUD Asst.Administrator Mr. John K. Anderson, Administrator City of Shakopee 129 East First Avenue Shakopee, MN 55379 Re: Block 57 Development Project Dear John, Following on our telephone conversation this morning, this will confirm my request for the City of Shakopee to formalize it's intent to vacate the alley way as described in the existing plot for Block 57 in keeping with the mutual understanding and concensus reached in earlier joint meetings between our respective administrative and legal staff officers. This request came out of our property management team meeting this morning when we were discussing property descriptions for the delineation of property lines with St. Francis Hospital properties as well as engineering specifications for parking lot and drainage plans. It is essential to the completion of these phases of the project that we have a commitment from the City on the vacation of the alley way at the earliest practicable time. Would you kindly bring this matter to the City Council and advise me of the city's position by October 15, 1982 or sooner. Thank you for your personal interest in this request. Si erely, dos • . F. Ries Count Administrator (_./// JFR/ms cc: R. Kathleen Morris, County Attorney Wm. Schmokel , County Surveyor E.W. Prenevost, County Highway Engineer Ed Monnens, County Maintenance Engineer File: Property Management ; Block 57 Project An Equal Opportunity Employer RESOLUTION NO. 2056 A RESOLUTION INITIATING THE VACATION OF THE ALLEY IN BLOCK 57 , ACCORDING TO THE PLAT OF SHAKOPEE CITY, SCOTT COUNTY, MINNESOTA WHEREAS , it has been made to appear to the Shakopee City Council that the alley in Block 57 , Shakopee City serves no public use or interest ; and WHEREAS , a public hearing must be had before such action can be taken and two weeks published and posted notice thereof must be given. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SHAKOPEE, MINNESOTA, that a hearing be held in the Council Chambers on the day of November , 1982 , at 8 : 30 p.m. , or thereafter, on the matter of vacating the alley in Block 57 , Shakopee City, accord- ing to the plat thereof. BE IT FURTHER RESOLVED, that two weeks ' published notice be given by publication in the Shakopee Valley News and posted notice be given by two weeks posting a copy of such notice on the bulletin board in the main floor of the Scott County Courthouse , on the bulletin board in the Shakopee City Hall and on the bulletin board at the Shakopee Public Utilities . Adopted in session of the City Council of the City of Shakopee , Minnesota, held this day of 1982 . Mayor of the City of Shakopee ATTEST: ni y Clerk — Approved as to form this day of , 1982 . City Attorney MEMO TO: John K. Anderson, City Administrator FROM: Judith S . Cox, City Clerk RE: Appointment of Election Judges DATE: September 30, 1982 Introduction Attached is a resolution appointing election judges for the general election on November 2nd and establishing their compensation. Background Many of the election judges named have worked in previous elections . There are about ten new people being appointed all of which do qualify to serve as election judges . The compensation contained in the resolution is what was paid last year and is in the 1982 budget . Action Re uested Offer Resolution No. 2059 , A Resolution Appointing Judges of Election and Establishing Compensation, and move its adoption. JSC/jms • RESOLUTION NO. 2059 A RESOLUTION APPOINTING JUDGES OF ELECTION, AND ESTABLISHING COMPENSATION BE IT RESOLVED. BY THE CITY COUNCIL OF THE CITY OF SHAKOPEE, MINNESOTA, that : 1 . The following persons are hereby appointed Judges of Election for the five polling precincts within the City of Shakopee designated in Resolution No . 2021 ,. adopted July 6 , 1982 : FIRST PRECINCT: Gladys M. Theis - Chrm. Donald Clemens Susan Niewind Ann Noterman Lillian Kopisca Claude Sinnen Donald Trutnau Ruth O' Reilley Dora Harbeck Mary Lou Kaley Marcie Schmitt Linda Mankowski Marie Kocks Berdie Hartman Winnie Anderson Joan Hart Dorothy Breimhorst SECOND PRECINCT: Carol Bishop - Chrm. Marvel Siebenaler Barbara Runge Carolyn Nevin Marilyn Johnson Hazel Bisek Lois Kubes Lucille Odenwald Audrey Stage Beryl Barrett June Regan Candace Kragthorpe Joanne Davis Ethel Schneider Connie Berens Joanne Kruger Marcia Spagnolo THIRD PRECINCT: Maetta Jurewicz - Chrm. Nancy Huss Kathryn Marschall Pat Clemens Dean Trutnau Joyce Schwartz Phyllis Schesso Rose McCourtney Orma Kraai June Sebald Bernadette Gerlach LeVaun Schmitt Bernice Mottinger Lillian Weinandt Loretta Jaspers Sally Herzog Sharon Bisek Tyanne Breimhorst Resolution No. 2059 Page Two FOURTH PRECINCT: Glenda Spiotta - Chrm. Sharon Fernholz Doris Ann Solseth Helen O' Brien Sylvester Gerald , Judy Gannon Marge Bischoff Dorothy Breimhorst Delores Morke Frank Schneider Muriel Fenlason Pat Clemens Elaina Hoen Joan Lynch Joanne Coller Diane Karst Ray Schmitt FIRST PRECINCT: Virgilla Geske - Chrm. Marie Nigg Brenda Fonder Rudy Maurine Sally Juba Mary Ann Mertz Dean Obernolte Paulette Rislund Judy Ess Rita Steinhoff Rose Jasper Pat Pass Thea May Janet O' Connor Louise Vyskocil Bonnie Notermann Carol Link 2 . The Election Judges shall be compensated for their work at the rate of $3 . 35 per hour and the Chairman of the Election Judges shall be compensated at the rate of $3 . 85 per hour. 3 . The proper officials be and hereby are authorized and directed to do and perform all acts necessary to carry out the terms , intents , and purposes of this Resolution. Adopted in session of the City Council of the City of Shakopee , Minnesota , held this day of 1982 . Mayor of the City of Shakopee ATTEST: City Clerk Approved as to form this day of , 1982 . City Attorney /0"c MEMO TO : John K. Anderson City Administrator FROM : H . R. Spurrier City Engineer G44 RE : Roadway East of County re.ad 89 in the Northeast Quarter of Section 13, Township 115 South, Range 22 West, Scott County, Minnesota - Named 16th Avenue and 90th Street DATE : October 1, 1982 Introduction : Attached is the Feasibility Report and resolution receiving the Feasibility Report and ordering the public hearing for the above- referenced project. Background : City Council ordered this report after receiving a petition from more than 35 percent of the property owners benefitted by the proposed improvement. The report has been prepared pursuant to Resolution No. 1999. The recommended action is to receive the report and order the public hearing. Action Requested : Adopt Resolution No. 2053, A Resolution Receiving A Report And Calling A Hearing On Improvement Of Roadway Serving Lots of Record East of County Road 89 In The Northeast Quarter Of Section 13, Township 115 South, Range 22 West, Scott County, Minnesota. HRS/jvm Attachments RESOLUTION NO. 2053 A Resolution Receiving A Report And Calling A Hearing On Improvement Of Roadway Serving Lots of Record East Of County Road 89 In The Northeast Quarter Of Section 13, Township 115 South, Rqnge 22 West Scott County, Minnesota WHEREAS, pursuant to Resolution No. 1999, of the City Council adopted April 20, 1982 a report has been prepared by Henry R. Spurrier, City Engineer, with reference to the improvements of the roadway serving lots of record East of County Road 89 in the Northeast quarter of Section 13, Township 115 South, Range 22 West, Scott County, Minnesota, and this report was received by Council on October 5, 1982. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SHAKOPEE, MINNESOTA : 1 . The Council will consider the improvement of 16th Avenue and 90th Streets, in accordance with the report and the assessment of abutting and benefitted property for all or a portion of the cost of the improvements pursuant to Minnesota Statutes Chapter 429 at an estimated total cost of the improvements of $162, 900. 00. 2. A public hearing shall be held on such proposed improvements on the 16th day of November, 1982 at 8 :00 P.M. , or thereafter, in the Council Chambers of City Hall, at 129 East 1st Avenue and the City Clerk shall give mailed and published notice of such hearing and improvement as required by law. 3. The work of this project is hereby designated as a port of the 1982-6 Public Improvement Program. Adopted in session of the City Council of the City of Shakopee, Minnesota held this day of , 1982. Mayor of the City of Shakopee • FEASIBILITY REPORT IMPROVEMENT OF ROADWAY SERVING LOTS OF RECORD EAST OF COUNTY ROAD 89 IN THE NORTHEAST QUARTER OF SECTION 13, TOWNSHIP 115 SOUTH, RANGE 22 WEST SCOTT COUNTY, MINNESOTA I hereby certify that this plan, specification, or report was prepared by me or under my direct supervision and that I am a duly Registered Professional Enginerr under the( . s of the State of Minnesota. �c � � - 44 Pak Date ___1 Z Re;istration No. 13689 CITY OF SHAKOPEE, MINNESOTA September 1982 0 FEASIBILITY REPORT IMPROVEMENT OF ROADWAY SERVING LOTS OF RECORD EAST OF COUNTY ROAD 89 IN •THE NORTHEAST QUARTER OF SECTION 13, TOWNSHIP 115 SOUTH, RANGE 22 WEST SCOTT COUNTY, MINNESOTA TABLE OF CONTENTS Description Page No. Feasibility Report Introduction 1 Background 1 Scope 1 Alternatives • • 1 Design Criteria • • 2 Discussion 2 3 Assessments 3 Conclusions and Recommendations 3 Appendix Cost Estimates Alternate 1 4 Alternate 2 5 Alternate 3 6 Assessment Computations 7 Drawings Property Owners 8 Road Alignment and Drainage • • 9 Alternate 1 - Road Alignment 10 Alternate 2 - Savage Collector Street . 11 Alternate 3 - Savage Local Street 12 Typical Sections . 13 FEASIBILITY REPORT IMPROVEMENT OF ROADWAY SERVING LOTS OF 'RECORD EAST OF COUNTY ROAD 89 IN THE NORTHEAST QUARTER OF SECTION 13, TOWNSHIP 115 SOUTH, RANGE 22 WEST SCOTT COUNTY, MINNESOTA INTRODUCTION City Council of the City of Shakopee, Minnesota ordered the preparation of a Feasibility Report by Resolution No. 1999 on April 20, 1982 for the improvement of a roadway serving unplatted property in the Northeast Quarter of Section 13, Township 115 South, Ranye 22 West, Scott County, Minnesota. BACKGROUND City Council received a petition from the required percentage of property owners affected by the above-referenced roadway. The roadway serving this area is private property owned by the original developer and has been known as the "Maras Road" and now pursuant to 911 guideline, the road is known as ''16th Avenue" and "90th Street". The road was graded and sometimes maintained by the developer. The road has received no more than occasional grading and intermitent addition of aggregate base material. Because the road- way has received poor maintenance, the driving surface has become so badly rutted that during spring thaw, ordinary vehicles must use the ditch area instead of the roadway. SCOPE This report has investigated the feasibility of constructing the roadway serving lots of record east of County Road 89 in the Northeast quarter of Section 13, Township 115 South, Range 22 West, Scott County, Minnesota. This report also investigated whether it was feasible to make the improvements as proposed in the petition or whether to make the improvement in connection with some other improvement. The other improvements identified in this report include minor storm drainage facilities. These elements were analyzed and included herein. ALTERNATIVES This report considers four alternatives. Alternate 1 is the construction of a road in its presence alignment as proposed. - 1- Alternate 2 and 3 are modifications of an alternative recommended for study by the Shakopee Planning Commission. The Planning Commission recom- mended considering a road extended into Savage. The geographic location of the road has the potential of making the road a "collector street`•, therefore, Alternate 2, is a collector street alignment and Alternate 3, is a local street alignment. Alternate 4 is to do nothing. DESIGN CRITERIA The proposed alternatives have been designed in accordance with the City of Shakopee Design Criteria and Standard Specifications for Construction of Roadway, Sanitary Sewer and Storm Sewer. The roadside ditches and culverts have been sized to accommodate a 5-year storm or a storm with a 20 percent probability of occuring. DISCUSSION Alternate 1, is the construction of the road as proposed, which is the construction of the road in its presence alignment. A soils investigation identified two areas that have poor subgrade material and must be sub-cut but the remainder of the alignment appeared to have excellent foundation soil. The two areas with poor soils will require an additional $17,860 for subgrade correction. The drainage system proposed is a rural drainage system and will result in some standing water in the roadside ditches. The most significant standing water will be present in the low point shown on the attached map. The only outlet for this standing water would be through the City of Savage. A small swale, approximately 2. 5 to 3 feet deep constructed along the align- ment shown in the attached drawing. Right-of-way does not exist for such a swale and the construction of the swale would not completely eliminate all of the standing water. Construction of the swale would simply reduce the maximum depth of the water to approximately 1 foot during a major storm. As noted above, the subgrade, upon which the road would be built, has excellent bearing capacity when confined. A minimum structural section will be required. That structural section is shown on the attached drawing. Alternates 2 and 3, differ only in the alignment geometrics. Alternate 2 has a greater radius on the curve increasing the capacity of the road, while Alternate 3 has a sharp curve. The difference is simply to improve capacity by increasing the design speed. The City of Savage Comprehensive Plan identifies adjacent land as rural residential and sets aside preservation open space along Eagle Creek. The Savage Comprehensive Plan does not include a collector street at this point, relying on Trunk Highway 101 and County Road 1 . - 2-- As the attached maps illustrate, right-of-way must be acquired in order to make the connection with Savage. An 80 foot corridor is reserved because there will be little control of the functional classification of this roadway once develop- ment begins to occur in Savage. Right-of--way for the balance of the project has been given to the City. The City will not accept this right of-way unless the road is built to City standards. ASSESSMENTS The property owner map identifies 25 parcels benefitted by the improvement. The frontage varies from 635. 39 feet to 0 feet. All of the parcels have 2. 3 to 2. 5 acres. An assessment based on front feet would result in an inequitable distribution of the assessment. An assessment levied on a per lot basis seems to be the more equitable. The assessments are proposed on a per lot basis and computed at the end of the computation of the estimated cost of the alternatives. CONCLUSIONS AND RECOMMENDATIONS Property owners along 16th Avenue and 90th Street have expressed an interest in the construction of those roadways. All of the alternatives except for the "no build" alternative, eliminate the access problems that property owners and residents along 16th Avenue and 90th Street have had for several years. Extending a road into Savage adds an estimated $33, 2/40 to the project cost. That adds $1 ,329 to each assessment. In view of the fact that Savage has identified the area adjacent to these properties as rural residential and in v;ew of the fact that there are roadways in the vicinity to accommodate the traffic generated by sparse development in this area, the recommended alternative is Alternate 1, the alignment as originally proposed. Due to the fact that there is still little market activity on which to base technical benefit for this improvement, it should be pointed out that the project is supported by a majority of the properties believed to benefit from the improve- ment Therefore, it is the recommendation of this report that Alternate 1 be selected and that the roadway be constructed along its present right-of-way as originally proposed. -3-- APPENDIX COST ESTIMATES ALTERNATE 1 Item DescriptionQuantity Unit Price Total 1 Subcut 2, 900 C.Y . $ 2. 00 $ 5, 800.00 2 Granular Borrow 1,600 C.Y. 4. 50 7, 200. 00 3 Subgrade Preparation 30.6 Sta 200. 00 6, 120. 00 4 Ciass 5 Aggregate (3138) 4, 400 Ton 4. 50 19,800. 00 5 Bituminous Wearing Course (2341) 1, 300 Ton 21. 00 27,300. 00 6 18'' CMP 14 Ga. 500 L. F. 26. 00 13,000. 00 7 Restoration (Seeding) 3.52 Ac, 500. 00 1, 760. 00 Subtotal $ 80, 980. 00 10% Construction Contingency 8, 120. 00 Total Construction $ 89, 100.00 25% Technical & Administrative Services 22, 200. 00 Total Assessable Cost $111, 300. 00 Additional Cost of Subcut Construction (Items 1 & 2) $13, 000 10 Percent Construction Contingency 1, 300 Total Construction $14, 300 25 percent Technical & Administrative Services 3, 560 Total Additional Cost $17,860 -4- ALTERNATE 2 Item Description Quantity Unit Price Total 1 Subcut 3,400 C.Y. $ 2. 00 $ 6,800.00 2 Granular Borrow • 2, 100 C .Y. 4. 50 9,450. 00 3 Subgrade Preparation 37.3 Sta. 200. 00 7,460.00 4 Class 5 Aggregate (3138) 5,400 Ton 4. 50 24, 300.00 5 Bituminous Wearing Course (2341) 1,600 Ton 21. 00 33,600.00 6 18" CMP 14 Ga. 590 L.F. 26.00 15,340. 00 7 Restoration 4. 29 Ac. 500. 00 2, 145. 00 Subtotal Construction $ 99,095.00 10% Construction Contingency 9, 905. 00 Total Construction $109,000.00 25% Technical & Administrative Services 27, 200. 00 Subtotal Project Cost $136, 200. 00 *Right-of-Way 1. 55 Ac. @ $6,000 9, 300.00 Total Assessable Cost $145,500.00 Future City Cost Bituminous Wearing Course (2341) Overlay 790 ton @ $21. 00 $ 16, 590. 00 5 Percent Technical Services 810.00 Total Project Cost $162,900.00 *Right-of-Way Cost does not include damages and estimates the value of the land at $6,000. 00 per acre. -5- ALTERNATE 3 Item Description Quantity Unit Price Total 1 Subcut 3,400 C.Y. $ 2. 00 $ 6,800. 00 2 Granular Borrow ' 2, 100 C.Y. 4. 50 9,450.00 3 Subgrade Preparation 37.3 Sta 200. 00 7,460. 00 4 Class 5 Aggregate (3138) 5,400 Ton 4. 50 24, 300. 00 5 Bituminous Wearing Course (2341) 1,600 Ton 21. 00 33,600. 00 6 18" CMP 14 Ga. 590 L.F. 26. 00 15, 340. 00 7 Restoration 4.29 Ac. 500. 00 2, 145. 00 Subtotal $ 99,095. 00 10% Construction Contingency 9, 905. 00 Total Construction $109,000. 00 25% Technical & Administrative Services 27, 200. 00 Subtotal Project Cost $136, 200. 00 *Right-of-Way 1 .39 Acres @ $6,000. 00 8, 340.00 Total Assessable Cost $144, 540.00 *Right-of-Way Cost does not include damages and estimates the value of the land at $6, 000. 00 per acre. -6- ASSESSMENT COMPUTATIONS Total Assessable Cost Assessment = Number of Lots Alternate 1 _ $111,300 = $4,452.00/Lot 25 Lots Alternate 2 = $145, 500 = $5,820. 00/Lot 25 Lots Alternate 3 = $144, 540 = $5, 781,60/Lot 25 Lots -7- 4. 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Q CO ' r r^ r of ep CO ;: co t0 co 3 OC q J in. °p � fE1ii1 ' i fill Lu } t 1 ' Z t ,i ii I 5 W W C� eCO — cr CC 0 (/) e 2 CC CC e W( /) 1 HD W 0 Q F- W O CC O r Q e \ Q T • I.'...i: N c pp O, . 7 ■ � 30) 4: '- 0 I, r. il . 4 i . . . Y co U cr: u z 4 ,;!. 11 .. 'Y'e Li) Ln z C` U 0f W I-- (f) 0 U) W z CC Q U • 10 10 0 '10N -00 0 w C') W l'7 N J 0 J J Q 0C.)U U Q } J 0 F-- a. 1 ^U 1 ›—L to CIL in I f .: �N ,, py �.,T. (/) I (/) 7.. CC— rx > ..:1- > Poicr, : rl� r r N N r ( e- I is )'{ 4 ;;}1 t !1s • MEMO TO: John K. Anderson, City Administrator FROM: Judith S . Cox, City Clerk RE: Assessment Splits DATE: October 1 , 1982 Introduction There are a number of tracts of land having assessments against them which have been recently subdivided as a result of platting or lot sales . Background Minnesota Statutes provides that the Council may spread the install- ments on a track of land among the various lots and parcels created by the subdivision or splitting up of the said tract of land. Staff is presenting to Council for approval the spreading of assess- ments against three separate tracks of land which have recently been subdivided or split as a result of the sale of a parcel split from a larger tract of land. The three tracts in question are : 1 . Long View Estates 1st Addition - 24 lots have been platted. 2 . Outlot A Halo 1st Addition - a small portion has been sold off the tract creating two separate tracts . 3. A 20. 53 acre tract in Section 11-115-23 owned by Speedway Salvage Inc . located west of the Minnesota Valley Mall - a small 1 . 18 acre portion was sold to Minnesota Holdings , Inc . Recommendation Staff recommends spreading the assessments against all parcels involved rather than keeping the total assessment against the original parcel number. If this procedure were not followed, the owner could continue to sell off pieces of his tract until a small original existed and then not pay the taxes or assessments and let the property go. The City could then be left with a small parcel with a large assessment while the parcels sold would benefit from the improvements without paying assessments . Alternatives 1 . Don' t split assessments . 2 . Do split assessments . Action Requested 1 . Offer Resolution No. 2060 , A Resolution Apportioning Assessments Among New Parcels Created as a Result of the Subdivision of Land Outlot A, Halo 1st Addition, and move its adoption. Assessment Splits • Page Two October 1 , 1982 2 . Offer Resolution No. 2061 , A Resolution Apportioning Assessments Among New Parcels Created as a Result of the Subdivision of Land Parcel No. 27-911026-0 , and move its adoption. (Coming Monday) 3 . Offer Resolution No. 2062 , A Resolution Apportioning Assessments Among New Parcels Created as a Result of the Subdivision of Land Long View Estates 1st Addition, and move its adoption. (Coming Monday) JSC/jms li RESOLUTION NO. 2060 A RESOLUTION APPORTIONING ASSESSMENTS AMONG NEW PARCELS CREATED AS A RESULT OF THE SUBDIVISION OF LAND OUTLOT A, HALO 1ST ADDITION WHEREAS, on September 28, 1976, Resolution No. 968 adopted by the City Council levied assessments against properties benefitted by the construction of the 1974-1 CR-17 storm sewer improvement, and WHEREAS, a tract of land benefitted by the said improvements, known as parcel No. 27-075003-0, has been subdivided, and WHEREAS, it is the desire of the City Council to apportion the installments remaining unpaid against said tract among the current parcels within the tract, and WHEREAS, the property owners involved have been notified of this proposed action. NOW, THEREFORE BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SHAKOPEE: 1. That the 1982 payable remaining balance of assessments to parcel 27-075-003-0 is $289.96 and is hereby split as follows: Assessment Code Parcel No. Name/Address Legal Description Amount 39 (74-1A) 27-075-0000-003-00 Halo Investment & A westerly portion of $243.39 Burmahi Outlot A Halo 1st 112 So. Holmes Addition 39 (74-1A) 27-075-0000-003-01 Shakopee Countryside A .0530 acre tract lying $ 46.57 Recreation Center within an easterly por- Association tion of Outlot A Halo 731 West 10th Avenue 1st Addition 2. That all other parts of Resolution No. 968 shall continue in effect. Adopted in session of the City Council of Shakopee, Minneosta held this day of , 1982. Mayor of the City of Shakopee ATTEST: City Clerk Approved as to form this day of , 1982. City Attorney MEMO TO: Gregg Voxland , Finance Director FROM: Steve Hurley , Engineering Technician RE: Assessment Split to Parcel #27-075003-0 DATE: September. 29 , 1982 Pursuant to City records , the 1982 payable remaining balance of assessments to parcel 27-075003-0 is : Code 39 ( 74-1A) C. K. 17 Storm Sewer $289 . 96 Parcel 27-075003-0 is split once to become 27-075003-1 . The original assessment consisted of storm sewer trunk and lateral . Parcel #27-075003-0 prior to the split was 14 ,475 square feet or . 33 AC. Parcel 003-1 is . 0530 AC. .0530 _ . 1606 x $289. 96 = $46 . 57 $289 . 96 - .$46 . 57 = $243 . 39 New Parcel 27-075003-0 = $243 . 39 New Parcel 27-075003-1 $ 46.57 Total $289.96 SH/jms • § 429.07 LOCAL IMPROVEMENTS Note 1 LOCAL IMPROVEMEi necting private lines to main sewer by resolution, do so,would have power to carry on the improve- Note 1 • giving owners notice and opportunity to act if ments, under applicable provisions of § 429.01 et . easement upon which was 1( they desire to do so,otherwise city,if it elected to seq. Op.Atty.Gen., 387-B-6, June 22, 1951. rhich detracted from its pc tial property, reassessment 429.071. Supplemental assessments; reassessment 971, 1 4 0 V. Chicago, R. 1971,450 F.2d 87. 0. Subdivision 1. Supplemental assessments. The council may make supplemental as- Test of validity of special sessments to correct omissions, errors, or mistakes in the assessment relating to the total improvement for which ass, cost of the improvement or any other particular. A supplemental assessment shall he apse smnt operates in attIt preceded by personal or mailed notice to the owner of each parcel included in the ;�sessment. Continental S; supplemental assessment and a hearing as provided for the original assessment. Town of Stuntz, 1977, 257 a Subd. 2. Re-assessment. When an assessment is, for any reason whatever, set aside The levying of Joint Indd spendeiel ; by a court of competent jurisdiction as to any parcel or parcels of land, or in event the ( epennt (Suburb an Hennepin Cou; council finds that the assessment or any part thereof is excessive or determines on advice Technical Schools) v. Cit of the municipal attorney that the assessment or proposed assessment or any part thereof 1977, 256 N.W.2d 512. is or may be invalid for any reason, the council may, upon notice and hearing as provided Where notice and hearing for the original assessment, make a re-assessment or a neva assessment. as to such parcel or assessment for street lightin At Leo eo I tarns Co. v. Dake Minn- 20, 74 N.W.2d Ill. A municipality may not I Subd. 3. Reapportionment upon land division. When a tract of land against which a mcrly tax forfeited land tut special assessment has been levied is thereafter divided or subdivided by plat or otherwise, sessments if the land was pu • the council may, on application of the owner of any part of the tract or on its own motion by a private owner prior tc equitably apportion among the various lots or parcels in the tract all the installments of Atty.Gen.,425c-15, July 15 the assessment against the tract remaining unpaid and not then due if it determines that A majority vote is ruff' such apportionment will not materially impair collection of the unpaid balance of the council to adopt and levy • original assessment against the tract. The council may, and if the special assessment has ment for local improvemen been pledged to the payment of improvement warrants shall, require the owner or owners, 19to this section. Op.Att as a condition of such apportionment, to furnish a satisfactoryt• bond fullyprotecting 1977 0. 'surety i g The passage of 20 days the municipality against any loss resulting from failure to pay any part of the reapportion- § 429.081 does not foreclo ment assessment when due. Notice of such apportionment and of the right to appeal shall from changing the origin. be mailed to or personally served upon all owners of any part of the tract. Within 30 days procedure set forth in Su. after the mailing or service of the notice of such apportionment any such owner may section. Op.Atty.Gen., 408 appeal as provided in section 429.081. Village should not make assessment after the time 1. u d. 4. Reassessment, tax forfeited land. When a parcel of tax forfeited land is unless the taxpayer invok returned to private ownership and the parcel is benefited by an improvement for which power of the commissioner special assessments were cancelled because of the f wfeiturr, the nntnicipalily that made Id. the improvement may, upon notice and hearing as provided for the original assessment, The refund of a special make a reassessment or a new assessment as to the parcel in an amount equal to the made only to the person w or to the person's duly auth• amount remaining unpaid on the original assessment. alive. Id. Added by Laws 1953,c. 398, § 7. Amended by Laws 1957,c. 366, § 1; Laws 1961, c.525,§8; Laws There is no statutory or 196s,c.877,§4; Laws 1976,c.259,§ 1,eff. April 14, 1976. payment of interest upon th assessment payment. Id. .it..' 1965 Amendment. D "upon Deleted "un notice and Index to Notes it city council, upon the hearing as provided fur the original assessments. Construction and application 1 attorney,determined deferrer the" from the beginning of subd. 1. Added the Errors 3 sessments to be invalid,the c last sentence to sutxd. I. State property 2 upon notice and hearing to 1976 Amendment. Added subd. 4. parcels,and the reassessmen •s Effective Date: assessments that had already :• 1. Construction and application See note under 429.031 In view of evidence establishing that amount of Gen., visi Oct. 14, 1966. Cross References city's assessment against railroad for conversion of t Subdivision 1 of this secti Application of this section to municipal storm gravel and dirt road, which ran contiguous to correcting errors of the type sewer improvements, sec `' 444.18. ton little frontage was ectjot :, p railroad right-of-way, to paved street was greatly pp g Assessment or reassessment if tax forfeited in excess of benefits derived from improvement Y or where a double the n tior f lands returned to private ownership, see § 435.23. and that residential property on other side of arty included, and the notice Law Review Commentaries street, which had ready access to the improve- matter need only go to th ' Special assessments. DeForest Spencer, May mens, benefited more and was assessed less than mentsupplementalunderassessments,ho 1954, 38 Minn. law Review 582. railroad's property, which was burdened by an wouldsubd.e 2 of this s 62 hearing be required tc a RESOLUTION NO. 2061 A RESOLUTION APPORTIONING ASSESSMENTS AMONG NEW PARCELS cab) CREATED AS A RESULT OF THE SUBDIVISION OF LAND PARCEL NO. 27-911026-0 LYING WITHIN 11-115-23 WHEREAS, on September 9, 1977, Resolution No. 1124 adopted by the City Council levied assessments against properties benefitted by the construction of the 1976-1 (Project No. 2) West Side utility improvements, and WHEREAS, on August 29, 1978, Resolution No. 1302 adopted by the City Council levied assessments against properties benefitted by the construction of the 1976-2 West Side storm sewer improvement, and WHEREAS, a tract of land benefitted by the said improvements, known as parcel No. 27-911026-0, has been subdivided, and WHEREAS, it is the desire of the City Council to apportion the installments remaining unpaid against said tract among the current parcels within the tract, and WHEREAS, the property owners involved have been notified of this proposed action. NOW, THEREFORE BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SHAKOPEE: 1. That the 1982 payable remaining balance of assessments to parcel 27-911026-0 is $31,878.93 for 76-1 West Side utilities and $10,301.50 for 76-2 West Side storm sewer and is hereby split as follows: Assessment Amount Amount Code Parcel No. Name/Address Legal Description Flow Allocation Storm Sewer 41 (76-1) 27-911026-0 Speedway Salvage, Inc. A 19.35 acre parcel $5,825.59 $23,891.95 252 So. Plaza Building lying within Minneapolis, MN 55416 11-115-23 41 (76-1) 27-911026-3 United National Corp. A 1.18 acre parcel 423.70 1,737.69 745 5th Avenue lying within New York, NY 10151 11-115-23 45 (76-2) 27-911026-0 Speedway Salvage, Inc. A 19.35 acre parcel -- 9,603.06 252 So. Plaza Building lying within Minneapolis, MN 55416 11-115-23 45 (76-2) 27-911026-3 United National Corp. A 1.18 acre parcel -- 698.44 745 5th Avenue lying within New York, NY 10151 11-115-23 2. That all other parts of Resolution Nos. 1124 and 1302 shall continue in effect. Adopted in session of the City Council of Shakopee, Minnesota held this day of , 1982. Mayor of the City of Shakopee ATTEST: City Clerk Approved as to form this day of , 1982. City Attorney MEMO TO: Gregg Voxland , Finance Director FROM: Steve Hurley , Engineering Technician RE: Assessment Split to Parcel #27-911026-0 DATE: September 29 , 1982 Pursuant to City records , the 1982 payable remaining balance of assessments to parcel #27-911026-0 are : Code 41 ( 76-1 ) West Side Utilities $31 ,878 . 93 Code 45 ( 76-2 ) West Side Storm Sewer $10 , 301 . 50 Parcel #27-911026-0 is split once to become 26-0 and 26-3 ( 26-1 and 26-2 already exist ) . West Side Utilities Code 41 ( 76-1 ) The original assessment to parcel 26-0 consisted of sanitary sewer , watermain and storm sewer. Parcel 26-3 is affected only by the flow allocation portion of sanitary sewer and the storm sewer por- tion of the assessments . Assessment balance to 27-911026-0 (code 41 ) is $31 ,878.93. Total flow allocation to parcel 26-0 - 78 ,965 gallons. Assuming an equal distribution of low allocation based on square footage of parcel the following ratio results . Total acreage of 26-0 = 17 .4 AC or 757 ,944 ft . 2 Total acreage of 26-3 = 1 . 18 AC or 51 ,400.8 ft.2 51 ,400. 8 = ,0678 757 ,944 .0678 x 78 ,965 gallons = 5 ,353 .83 gallons flow allocation to parcel 26-3 . 26-3 5 ,353. 83 gal . @ $79. 14/1000 gal . - $423. 70 26-0 78 ,965 gal . -5 ,353 . 83 gal . = 73 ,611 . 17 gal . x $79. 14/1000 gal . = $5 ,825 . 59 $31 ,878. 93 Assessment balance to original parcel 26-0 423 . 70 Less flow allocation to new parcel 26-3 $31 ,455 . 23 5 ,825 . 59 Less flow allocation to new parcel 26-0 $25 ,629.64 Balance remaining to be split for storm sewer Gregg Voxland Page Two September 29 , 1982 The storm sewer portion of the assessment would use the same area ratio as above . .0678 x $25 ,629 . 64 = $1 , 737 . 69 Storm sewer assessment to parcel 26-3 $25 ,629 . 64 - $1 , 737 . 69 = $23 ,891 . 95 Storm sewer assessment to new parcel 26-0 West Side Storm Sewer Code 45 ( 76-2 ) Code 45 consisted entirely of storm sewer with the remaining assess- ment balance to parcel 26-0 of $10 , 301 . 50. Once again the ratio used above and calculated on page 1 of this memo remains the same . .0678 x $10 , 301 . 50 = $698 .44 Storm sewer assessment to new parcel 26-3 $10 , 301 . 50 - $698 .44 - $9 ,603.06 Storm sewer assessment to new parcel 26-0 Summary New New 26-0 26-3 Total Code 41 ( flow allocation) $ 5 ,825. 59 $ 423 . 70 $ 6 ,249. 29 ( storm sewer) 23 ,891 .95 1 , 737 . 69 25 ,629.64 Total Code 41 $29 , 717. 54 2 ,161 . 39 31 ,878. 93 Code 45 ( storm sewer ) 9 ,603.06 698 .44 10, 301 . 50 Total Code 41 & 45 $39 , 320.60 $2 ,859 .83 $42 ,180.43 SH/jms RESOLUTION NO. 2062 ` CI A RESOLUTION APPORTIONING ASSESSMENTS AMONG NEW PARCELS � C CREATED AS A RESULT OF THE SUBDIVISION OF LAND LONG VIEW ESTATES FIRST ADDITION WHEREAS, on August 29, 1978, Resolution No. 1302 adopted by the City Council levied assessments against properties benefitted by the construction of the 1976-2 West Side storm sewer improvement, and WHEREAS, a tract of land benefitted by the said improvements, known as parcel NO. 27-911018-0, has been subdivided, and WHEREAS, it is the desire of the City Council to apportion the installments remaining unpaid against said tract among the current parcels within the tract, and WHEREAS, the property owners involved have been notified of this proposed action. NOW, THEREFORE BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SHAKOPEE: 1. That the 1982 payable remaining balance of assessments to parcel 27-911018-0 for assessment code 45 (76-2) is $10,414.87 and is hereby split as follows: Parcel No. Name/Address Legal Description Amount Long View 1st Addn: 27-112-001-0 Lenzmeier, Claude & wife Lot 1 Block 1 $ 39.97 O.T.B. (CD) 119 South Lewis Shakopee, MN 55379 27-112-002-0 Lot 2 Block 1 39.97 27-112-003-0 " Lot 3 Block 1 39.97 27-112-004-0 Lot 4 Block 1 39.97 27-112-005-0 Lot 1 Block 2 39.97 27-112-006-0 Lot 2 Block 2 39.97 27-112-007-0 Lot 3 Block 2 39.97 27-112-008-0 Lot 4 Block 2 39.97 27-112-009-0 Lot 1 Block 3 39.97 27-112-010-0 Lot 2 Block 3 39.97 27-112-011-0 Lot 3 Block 3 39.97 27-112-012-0 Lot 4 Block 3 39.97 27-112-013-0 Lot 1 Block 4 39.97 27-112-014-0 Lot 2 Block 4 39.97 27-112-015-0 Lot 3 Block 4 39.97 27-112-016-0 Lot 4 Block 4 39.97 27-112-017-0 '° Lot 1 Block 5 39.97 27-112-018-0 Lot 2 Block 5 39.97 27-112-019-0 Lot 3 Block 5 39.97 27-112-020-0 Lot 4 Block 5 39.97 27-112-021-0 Lot 1 Block 6 39.97 27-112-022-0 Lot 2 Block 6 39.97 27-112-023-0 Lot 3 Block 6 39.97 27-112-024-0 Lot 1 Block 7 2,170.79 27-112-025-0 Outlot A 7,118,86 27-112-026-0 Outlot B 205.91 2. That all other parts of Resolution No. 1302 shall continue in effect. Adopted in session of the City Council of Shakopee, Minnesota, held this day of , 1982. Mayor of the City of Shakopee ATTEST: City Clerk Approved as to form this day of , 1982. City Attorney MEMO TO: Gregg Voxland , Finance Director FROM: Steve Hurley, Engineering Technician RE: Assessment Split to Long View Estates DATE: September 30, 1982 Pursuant to City records , the 1982 payable remaining balance of assessments to parcel 27-911018-0 is : Code 45 ( 76-2 ) West Side Storm Sewer $10 ,414.87 Parcel 27-911018-0 is platted as Long View Estates which consists of 7 blocks . Blocks 1 -5 contain 4 lots each , block 6 contains 3 lots and block 7 contains 1 lot . The remainder of the plat is outlot A & B . Total area platted is 14. 18 AC or 617 ,680 . 8 square feet . The portion ol the original pareel now 1'lallccl as blocks 1 -7 was assessed for storm sewer at both a single rate for trunk and lateral and a single rate for trunk only . Single assessed rate = $0.01423/square feet Single assessed T & L area = 177 ,900 square feet Single assessed trunk area - 39 ,250 scLuare feet Total 217 , 150 square feet 177 ,900 x $0.01423 = $2 , 531 . 52 39 , 250 x $0.01423 = $ 558 . 53 $3 ,090.05 Total assessment to Blocks 1-7 Total square feet blocks 1-6 64 ,600 square feet Total lots blocks 1-6 = 23 64 ,600 - _ 2 ,808. 7 average square feet/lot 64 ,600 21.7,150 . 29749 x $3 ,090.05 $919 . 26/total assessment to Blocks 1-6 $3 ,090. 05 Less 919 . 26 $2 ,170.795 Total assessment to lot 1 , block 7 Total assessment to blocks 1-6 $919 . 76 = $39 . 97/lot blocks 1-6 • ots oc s - = 23 Total assessment balance $10 ,414. 87 Less assessment to Blocks 1-7 - 3 ,090 .05 = Assessment to Outlots A & B $ 7 , 324.82 Gregg Voxland Page Two September 30 , 1982 Summary Lots 1-4, Blocks 1-5 $39 . 97/lot x 20 = $ 799.40 Lots 1-3 , Block 6 $39. 97/lot x 3 = 119 . 91 Total Assessment Blocks 1-6 $ 919. 31 Lot 1 , Block 7 $2 , 170. 79 = $2 , 170. 79 Total Assessment Blocks 1-7 $3 ,090. 10 $10 ,414 . 87 Less 3 ,090 . 10 ( .05 difference from previous figure due to rounding) $ 7 , 324:77 Total assessment outlots A & B $ 7 , 324. 77 Outlot B is singly assessed for trunk and lateral at $0 . 01423/square feet . Outlot B is 14 ,470 square feet . $0 .01423 x 14 ,470 square feet = $205 . 91 Total Assessment Outlots A & B $7 , 324 . 77 Less Total Assessment Outlot B 20.5 . 9.1 Total Assessment Outlot A $7,11$.86 SH/jms a� t ivv ia4 MEMO TO: John K. Anderson, Administrator FROM: Gregg M. Voxland, Finance Director RE: Resolutions No. 2045, 2058, 2057 and 2063 DATE: October 1, 1982 Enclosed are four Resolutions for Council consideration. They have been pre- pared in accordance with the indicated Council desires shown at previous budget discussions. Resolution No. 2045 consents to the tax levy for the HRA as passed in 1,0 HRA Resolution No. 82-10. Resolution No. 2058 directs the County Auditor not to levy a tax for debt service for the 1961 Sewer Plant Bonds and the 1980 Improvement Bond as discussed at the 9-28-82 Council meetingand p went past practice. Resolution No. 2057 sets the tax levy for 1982/83 as discussed at the yb C/ 9-28-82 meeting. Special levies have been adjusted to reflect reductions indicated by Council. Resolution No. 2063 adopts the 1983 Budget. Estimated revenues are shown for each fund. Appropriations are listed for each fund and by division -,,rlV4A"'wi within the general fund. r Note: It was indicated at the 9-28-82 meeting that the Administrator would bring back additional information on at least the clerical part of the proposed pay plan. Because of the length of the agenda, it has been deferred to a later meeting. The funds tenatively earmarked for pay plan implementation are still in contingency. Contingency appro- priation has been reduced by $2,500 from what the proposed budget shows to offset the restoration of funds to the City Clerk division for elections in odd years. GMV:mmr RESOLUTION NO. 2045 A RESOLUTION CONSENTING TO THE LEVY OF A SECIAL TAX BY THE HOUSING AND REDEVELOPMENT AUTHORITY IN AND FOR THE CITY OF SHAKOPEE WHEREAS , the Housing and Redevelopment Authority in and for the City of Shakopee was created pursuant to Minnesota Statutes , Section 462 .411 et . seq . , as amended , and WHEREAS , Minnesota Statutes 1965 , Section 462 . 545 designates all the territory within the area of operation of the authority as a taxing district for the purpose of levying and collecting a special benefit tax, and WHEREAS , Section 462 . 545 states that the special levy shall not exceed 10 cents on each $100 of taxable valuation in the area of operation , and WHEREAS , Section 462 . 545 states that the governing body of the municipality must give its consent to such a tax levy. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SHAKOPEE, MINNESOTA, that the City Council consents to and joins in a special tax levy of $13 , 757 by the Housing and Redevelopment Authority in and for the City of Shakopee for taxes payable in 1983 . Adopted in session of the City Council of the City of Shakopee , Minnesota , held this day of , 1982 . Mayor of the City of Shakopee ATTEST : City Clerk_ Approved as to form this day of , 1982 RESOLUTION NO. 2058 A RESOLUTION DIRECTING THE COUNTY AUDITOR NOT TO LEVY A TAX FOR SEWAGE DISPOSAL PLANT BONDS OF 1961 AND G.O. IMPROVEMENT BONDS OF 1980 WHEREAS, the City Council of the City of Shakopee has issued Sewage Disposal Plants Bonds dated January 1, 1961, and General Obligation Improve- ment Bonds dated June 1, 1980; and WHEREAS, the tax levy for 1982 collectible in 1983, as set as the time of the bond sale is $27,300.00, and $55,487.00 respectively; and WHEREAS, the City Council of the City of Shakopee has determined to raise the required $27,300.00 for the 1961 issue and has raised $22,000.00 in 1981, $22,000.00 in 1982, and will raise $11,487.00 in 1983 for the 1980 issue from the sewer revenues rather than property taxes; and NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SHAKOPEE, MINNESOTA, that the County Auditor of Scott County is hereby directed not to levy a tax in the amount of $27,300.00 collectible in 1983 for the Sewage Dis- posal Plant Bonds of 1961 and not to levy a tax in the amount of $55,487.00 collectible in 1983 for G.O. Improvement Bonds of 1980. Adopted in session of the City Council of the City of Shakopee, Minnesota held this day of , 1982. Mayor of the City of Shakopee { ATTEST: City Clerk Approved as to form this day of , 1982. MEMO TO: John K. Anderson City Administrator FROM: Stephen Hurley Engineering Technician RE: Assessment Hearing - Bluff Avenue Improvements DATE: October 1, 1982 Introduction: The City Council will be holding the assessment hearing on the Bluff Avenue Improvements at their meeting of October 5, 1982. Background: The Certificate of Completion for the Bluff Avenue Improvement Project was signed June 25, 1982. Final figures were then available for calculation of assessments to benefitted property owners. Attached is the assessment role which apportions these assessments to the benefitted property owners. Shakopee Public Utilities Commission met Wednesday, September 8, 1982 and reviewed these assessment figures. At that time, Shakopee Public Utilities Commission approved the figures for the watermain portion of the assessments. Attached is a letter from Ronald R. Scherer. Mr. Scherer is appealing any sanitary sewer assessment levied against his property at 1037 Bluff Street. No assessment for sanitary sewer is being levied against that property. Action Requested: Adopt Resolution No. 2064, A Resolution Adopting Assessments, Project No. 1981-2 Public Improvement Program, Bluff Avenue Improvements - Dakota Street to the West Line of Halo 1st Addition by Sanitary Sewer and Watermain Improvements. jvm Attachments . September 29 , 1982 Ms . Judith S . Cox City Clerk City of Shakopee 129 East 1st Avenue Shakopee , Minnesota 55379 Dear Ms . Cox: 7n reference to the I31uff Street proposed assess- ments , I object to the sewer assessment against lots 5 and 6, Block 23. The sewer service had been previously put on my property when I built my residence, and there- fore the sewer lateral doesn't increase the value of my property in any respect . Lots 5 and 6 equal 100 feet across , and the distance of my dwelling, running parallel to the street is in ex- cess of 48 feet . . Therefore, with set back from property lines , the width of my dwelling, etc . , my residence straddles two 50 foot lots . And, I know that even if I wanted to place another building on the vacant lot I would be turned down. Based on this I maintain that there isn't any in- crease in value of my property, and I object to the proposed assessment . (7\ ank you, 0‘&"(LS) 1 Ro ald R. Scher 103 Bluff Street Shakopee , Minnesota SEP '' 1982 FAJo RESOLUTION NO. 2064 A Resolution Adopting Assessments Project No. 1981-2 Public Improvement Program Bluff Avenue Improvements Dakota Street To The West Line Of Halo 1st Addition By Sanitary Sewer And Watermain Improvements WHEREAS, pursuant to proper notice duly given as required by law, the City Council of the City of Shakopee met and heard and passed upon all objections to the proposed assessments of: Bluff Avenue Improvements - Dakota Street to the West line of Halo 1st Addition by Sanitary Sewer and Water- main Improvements. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SHAKOPEE, MINNESOTA: 1. That such proposed assessment together with any amendments thereof, a copy of which is attached hereto and made a part hereof, is hereby accepted and shall constitute the special assessment against the lands named herein and each tract therein included is hereby found to be benefitted by the proposed improvements in the amount of the assessments levied against it. 2. Such assessments shall be payable in equal annual installments extending over a period of ten (10) years, the first installment to be payable on or before the first Monday in January, 1983 and shall bear interest at the rate of 11.75 percent per annum from the date of the adoption of this assessment resolution. To the first installment shall be added the interest on the entire assessment from the date of this resolution until December 31, 1983, and to each subsequent installment when due shall be added the interest for one year on all unpaid installments. 3. The owner of any property so assessed may, at any time prior to certification of the assessment to the County Auditor, pay the whole of the assess- ment on such property, with interest accrued to the date of payment, to the City Treasurer, except that no interest shall be charged if the entire assessment is paid within thirty (30) days from the adoption of this resolution; he may there- after pay to the County Treasurer the installment and interest in process of collection on the current tax list, and he may pay the remaining principal balance of the assessment to the City Treasurer. Resolution No. 2064 (Cont. ) 4. The Clerk shall file the assessment roles pertaining to this assess- ment in his office and shall certify annually to the County Auditor on or before October 10th of each year the total amount of installments and interest which are to become due in the following year on the assessment on each parcel of land included in the assessment role. 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F♦ CV • O H •ri F, • H (24-1 - W H rC)O H-I - Q Pq - cdH - W - bOPq '.O H H 'P"H F, O H cid O C-- m O E1 O• U 1a 1x1 0 k 1K 3 8 k Cl) ff• 0\ ot3 \..0 0 cO cd - - H a) - •r1 -P 0 cd +) O -4-) 0 -4-3 0 • F-. 0 CV rd 0 CO cd 0 0 0 0 00 MaH aH wacn aar-I SUMMARY ASSESSMENT COMPUTATIONS Bluff Avenue Improvements by Sanitary Sewer and Watermain Project No. 1981-2 Contract Price $ 65,285.80 (Al+B1+C5)* Expenses Incurred 38,103.75 (A2,3+B2,3+C6,7) Trunk Water Charge 2,142.79 (Dl) $105,532.34 Less SPUC Eversizing Cost - 3,286.67 (E4) TOTAL, ASSESSED COST $102,245.67 *indicates column and row from Watermain Cost Summary table on Page 1 of "Attachments to Bluff Avenue Assessments". • v- IJP MEMO TO: John K. Anderson, City Administrator FROM: Judith S. Cox, City Clerk RE: New On Street Parking Restrictions for the Snow Season DATE: September. 30, 1982 Attached is the notice which was published in the Shakopee Valley News and a copy of the ordinance as currently proposed. Council should open the meeting up to include discussion from the audience . After discussion, Council could adopt the ordinance as drafted or direct that it be rewritten to include any changes Council may wish to make. Action Requested Offer Ordinance No. 107 , An Ordinance of the City of Shakopee, Minnesota, Amending Shakopee City Code Chapter 9 Entitled "Parking Regulations" by Repealing Subd 1 of Sec. 9.08 Entitled "Parking Hours" and by Repealing Sec . 9. 50 Entitled "Parking During Street Maintenance or a Weather Emergency" and by Adopting a New Subd 1 of Sec. 9.08 Entitled "Parking During Street Maintenance or Snow Plowing or Removal" and by Adopting by Reference Shakopee City Code Chapter 1 and Section 9 . 99, and move its adoption. JSC/jms ORDINANCE NO. 107 AN ORDINANCE OF THE CITY OF SHAKOPEE, MINNESOTA, AMENDING SHAKOPEE CITY CODE CHAPTER 9 ENTITLED "PARKING REGULATIONS" BY REPEALING SUBD. 1 OF SEC. 9.08 ENTITLED "PARKING HOURS" AND BY REPEALING SEC. 9 . 50 ENTITLED "PARKING DURING STREET MAINTENANCE OR A WEATHER EMERGENCY" AND BY ADOPTING A NEW SUBD. 1 OF SEC. 9. 08 ENTITLED "PARKING REGULATIONS" AND BY ADOPTING A NEW SEC . 9. 50 ENTITLED "PARKING DURING STREET MAINTENANCE OR SNOW PLOWING OR REMOVAL" AND BY ADOPTING BY REFERENCE SHAKOPEE CITY CODE CHAPTER 1 AND SECTION 9 . 99 THE CITY COUNCIL OF THE CITY OF SHAKOPEE, Ml NNESOTA ORDAINS : Section I . Repeal Subd. 1 of Sec . 9 .08 and all of Section 9 . 50 are hereby repealed. Section II . Parking Hours Subd. 1 of Sec . 9 . 08 It is unlawful for any person to stop, park or leave standing any vehicle upon any street for a continuous period in excess of 24 hours . Section III . Sec . 9 . 50 Parking during street maintenance and parking between November 15 and April 1 . Subd. 1 . There shall be no parking on any City street , alley or public parking lot when all or any of said street , alley or public parking lot is designated and/or posted for maintenance work by proper City officials or employees . Subd. 2 . Between November 15 and April 1 , inclusive , parking is prohibited on the west and south sides of streets or avenues on odd numbered days and on the east and north side of streets or avenues on the even numbered days . A calendar parking day begins at 8 : 00 a.m. and lasts until the following 8 : 00 a .m. Subd. 3 . Between November 15 and April 1 , inclusive , there shall be no parking on the following streets in the central business district between 2 : 00 a .m. and 6 : 00 a .m. , to-wit : Second Avenue , First Avenue and Levee Drive between Sommerville and Fuller Street and Sommerville Street , Lewis Street , Holmes Street and Fuller Street between Second Avenue and Levee Drive . Subd. 4. No snow shall be removed from private property and sub- sequently deposited on public right of way such as , but not limited to , streets and alleys . Section IV. Exceptions Upon showing of undue hardship in individual cases , the Council may grant modification or exemption from the above upon notifying the City Engineer, the Street Department and the Police Department . Section V. l'enaIy Provisions Adopted Shakopee City Code Chapter 1 entitled "General Provisions and Defini- tions applicable to the entire City Code including penalty for violations" and Section 9 . 99 entitled "Violations a misdemeanor or Petty Misdemeanor" are hereby adopted in their entirety by reference as though repeated verbatim herein. Section VI . When in Force This Ordinance shall be published once in the official newspaper of the City of Shakopee and shall be in full force and effect on and after the date of said publication. c -,e September 13 , 1982 Draft Newspaper Article on New Snow Removal (Winter Package ) Ordinance The City of Shakopee has followed the four (4) snow removal policies (City Code Chapter 9 . 50 Subd. 4B) set forth below since 1964 with varying degrees of success . 1 . Alternate parking: (When snow fall is sufficient to require snow removal operations ) . During snow removal operations , parking is permitted on any even-numbered day of the month, on that side of the street adjacent to buildings bearing even-numbered street addresses ; and on any odd-numbered day of the month, on that side of the street adjacent to buildings bearing odd-numbered street addresses ; and said day shall commence at 8 :01 A.M. and shall extend for a period of twenty-four ( 24) hours . 2 . Snow hauling: (When posted) Wizen the Street Superintendent or his designee , has sign-posted any street or public parking lot by 5 : 00 P.M. no vehicle stall he parked therein or thereon between the hours of 2 : 00 A.M. and 8 : 00 A.M. on the day next following. 3. Maximum parking: No vehicles shall be parked on any street or alley for more than 48 consecutive hours . 4. Removal of snow for private property: No snow shall be removed from private property and subsequently deposited on City streets or alleys . After the heavy snowfalls of the 1981-82 winter season, the short comingsof the 1964 ordinance as practiced became more evident and City Council began discussions on how the present removal practices could be made : ( 1 ) more consistant and thus understandable for Shakopee ' s citizens and ( 2 ) more efficient for City snow removal operations . The biggest problem was regulation No. 1 above which left it to the individual citizen to determine , on a given day, whether or not there was enough snow for it to be a snow removal day. This situa- tion made it impossible to obtain a consistent pattern to the park- ing of vehicles on streets and therefore no real system has existed. Radio announcements of the snow removal operation have not reach enough people to improve on this problem. This has meant that after the initial plowing of streets : ( 1 ) many cars parked on the streets got plowed in which was an inconvenience to residents and ( 2 ) that the City had to cruise the streets two and three days after the initial clean-up, plowing out the snow left around parked cars known as "snow-birds" . Needless to say the first problem is a hassel for citizens and the second is very expensive for the City in terms of man hours expended and fuel consumed. Snow removal to be discussed There will be a public hearing at 8 p.m.on Oct.5 at City Hall on a propos- ed snow removal ordinance. The proposed ordinance is designed to end the problems of residents not knowing what to do with their vehicles after a snowfall to make plowing more efficient. The proposal calls for parking on the odd-numtered side of the street on odd-numbered days between the hours of midnight to 8 a.m. between Nov. 15 through April 1. The parking restric- tions would be in effect whether it snows or not. Under the old ordinance drawn up in 1964,citizens didn't know if a snowfall was sufficient to bring the parking restriction into effect.This made it irn- possible to obtain a consistent pattern to the parking of vehicles on streets. As a result,plows were forced to go around improperly parked vehicles and return later to finish the job. City crews had to patrol the streets clean- ing up two and three days after a snow fall. The public hearing will be held dur- ing the regular meeting of the City Council on Oct. 5. Interested citizens should call City Hall at 445-3650 with their concerns or for more information on the proposed ordinance. MEMO TO: John K. Anderson , City Administrator FROM: Judith S . Cox, City Clerk RE: Application for Off Sale Liquor. License by the Weiss Company, Inc . DATE: September. 30, 1982 Introduction The City has received an application from the Weiss Company, Inc. for a license to operate an off sale liquor store at the site formerly occupied by Family Dining Inc. ( 1 & 44) . Background The applicant plans on occupying this location on a temporary basis and plans on moving to the building to the east after expansion and remodeling. (Note: this is the site once occupied by Doc Hollidays . ) In conjunction with being granted an off sale license , the applicant is also aking for Council ' s consensus that they will approve a transfer of the license to the new location upon completion of the remodeling of the building to the east . The application is in order. Taxes are paid through May 31 , 1983 and the Police Department has completed an investigation on the applicant , attached. Alternatives 1 . Grant a license 2 . Deny a license Recommended Action Approve the application and grant an off sale intoxicating liquor license to the Weiss Company, Inc . , 8576 Trunk Highway 101 . Move that when the vacant building to the east has been remodeled and brought up to code , Council will be receptive to transfering the liquor license upon formal request from the licensee. JSC/jms M.G.M. LIQUOR WAREHOUSE 10718 France Ave. So. , Bloomington, MN 55437 Tel: (612) 888-9421 September 24th, 1982 Attn: Ms. Judy Cox City of Shakopee 129 E. First Ave. Shakopee, MN 55379 To: The City of Shakopee This letter serves to indentify the intentions of the Weiss Company, who have made an application for an off-sale liquor license at 8576 Trunk Highway 101, Shakopee, Minnesota. The Weiss Company, d.b.a. M.G.M. Liquor Warehouse, intends to occupy this location on a temporary basis until the construction of a new store, to be situated at 8522 Trunk Highway 101, Shakopee, Minnesota, is complete. We estimate the con- struction time, once the project has been started, will be 120 days. We would ask the City that once these new premises are completed and ready for occupancy, that the Weiss Company be allowed to transfer the off-sale liquor license to the new location. At the time the liquor license has been transferred, the Weiss Company will cease operations at the old location. The Weiss Company has entered into a 20-year lease with John Ahern, Jr. , Annette M. Ahern, Reed S. Mackenzie, H. Jane Mackenzie, Lorle A. Cumming, Arthur D. Cumming, John J. Ahern and Richard Ahern, collectively, and has no monetary investment in either of the leased locations. The Weiss Company's investment will be in inven- tory and fixtures only; total cash investment by the Weiss Company will be approx- imately $125,000. If you have any questions regarding this matter, please do not hesitate to contact me at 888-9421. Sincerely, THE WEISS COMPANY Brad Weiss President BP/cg // MEMO TO: John K. Anderson/City Administrator FROM: Jeanne Andre, HRA RE : 1982 Community Development Block Grant Application DATE: October 1 , 1982 Introduction: A public hearing to discuss the 1982 Community Development Block Grant application is scheduled for October 5 , 1982 . The attached chart (to be sent on Monday) outlines numerous activities which could be under- taken with block grant funds in a comprehensive project for Second Avenue . The Council needs to review these projects and approve the overall concept of the grant prior to submission. Background : Stall Is recommending the submission of a comprehensive grant application (as opposed to a single purpose ) because more dollars per project are available for comprehensive projects and historically a greater per- cent of comprehensive projects are approved. The definition of a comprehensive project is two or more activities (housing, public improvements , and economic development ) which are interrelated and overall will make a significant impact on a target area . The scope of the project can be reduced from those activities presented on the chart , but the overall project must contain enough components to maintain the comprehensive nature of the project . The dollar maximum for comprehensive applications is $1 , 200,000. Grant applications are enhanced by local contributions to the proposed project and the commitment by local officials to actions (eg. con- demnation, assessments ) which contribute to the project goals . The so-called local dollars do not need to come from the general fund, but can consist of developer contributions , Minnesota Housing Finance Agency program dollars , state aid funds , assessments , etc . The concept is called leveraging and the goal is to stretch federal dollars in the target area by tapping other sources of funds . Requested Action : 1 . Review possible project activities and select a package to be included in the grant application. 2 . Authorize staff to prepare and submit a Community Development Block Grant application for selected activities in an East Second Avenue Redevelopment Project requesting funds for up to $1 . 2 million. JA: cau //e- Activity: /eActivity: Amount : Source : I . Public Improvements A. 2nd Avenue (Market to Naumkeag) (alternately to C.R. 17 ) 1 . sanitary sewer $ 77 , 500 CDBG 2 . water 107 ,440 CDBG 3 . storm sewer ( partial ) 70,000 CDBG 4. street , curb & gutter 87 , 500 CDBG 5 . street vacation ( Prairie & Dakota 2nd to 3rd) -0- 6 . close RR crossing at Naumkeag -0- $ 342,490 B. Market Street (4th to 1st ) 1 . Build collector street $ 2 . Open RR crossing, build 267 ,000 State Aid with rubber 3 . semiphore C . 2nd Avenue (Sommerville to Market) 1 . storm sewer $ 50,000 CDBG 2 . curb & gutter, street (also consider side streets , esp. Main) CDBG II . Housing Rehabilitation - S . of 2nd Ave. 1 . Rental - 24 units $ 180,000 MHFA 50,000 CDBG 2 . Remove Milk Garage - lot 12 ,000 CDBG - removal ? owner 3 . Home Owner Rehabilitation 250,000 MHFA 50,000 CDBG 4. Limited Acquisition, Demoli- tion & Relocation - 3 units , 3 lots 246 ,000 CDBG 5 . New Multifamily Housing Acquisition, demolition, re- location for land writedown 163 ,000 CDBG III . Housing North of 2nd Ave . Voluntary and/or Mandatory Acquisition, Relocation, Demolition and Moving $ 420,000 CDBG IV. Economic Development Restaurant to provide jobs and tax base $ 300,000 Developer 200,000 CDBG TOTALS : $1 , 508 ,490 CDBG $ 997 ,000 Other .., r--- , . 111111 i Z 1 w .:..e.....•....„•a.•..•.:•„..•.:•„•....:•:•..: •..•. •. *• . • E 0 1ci>rL o 11 1L7I•:1 ,S 9r w , 1 i -4k,.o •,rzIt -r1,,s1 I1 •, * ! ,__ MD ' ReT4ifofi . , , • 3 IQ l- t _ c, ...... / 322 / 1 _ .., - r. 1..) im r r Tie lila 349 I!,3P Ut -1 , mei 124 1790' r ) ,, C13 1 e 9 1 rn; X 1 . .., i, a 11 I 1 I , ii. [47:04”—, 83 3d xi , ___ X I I/ 4 414q. } i . __ _. . 1/8 - 4t, I. I {91 1 4 - 1 -- 2.84 , , I .3'li -, c, ____ ' . . 1 .138 1 .1- 1 li 3111M Ill 1 3 4- - .ar 1 77/ 5 f4 . 6 ! 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Anderson, City Administrator FROM: Jeanne Andre , Administrative Assistant RE: Cable Variance Requests DATE: October 4 , 1982 Introduction Zylstra-United Cable Television Company has submitted a variance request for a change in the headend plans which City Council has already determined to handle as an amendment . The formal hearing is scheduled for October 12 , 1982 , but Zylstra has requested a preliminary discussion on October 5 , 1982 . Zylstra-United has made an additional request to extend the deadline for acceptance of the ordinance by ten days , which request is presented now to Council for consideration. Background 1 . Extension of deadline for acceptance - The ordinance states that the cable operator has 30 days after certification of the franchise by the Minnesota Cable Communications Board (MCCB) to accept the franchise. The deadline will fall on October 10, 1982 . The company has requested a 10 day exten- sion. Mr. Coller is researching whether such an extension can be granted as a variance from the ordinance , as no provisions for extension are explicitly stated in the ordi- nance. 2 . Variance for Headend - The request as submitted on the variance form and a letter from CTIC Associates analyzing the request was sent out with the Council packets . Council can express their views on these materials and request additional informa- tion necessary to take action after the scheduled October 12 , 1982 , public hearing. Requested Action 1 . Consider request for variance from 30-day deadline for acceptance of ordinance . 2 . Request additional information to consider the variance for the headend site. JA/jms 1/f October 1, 1982 Mayor and City Council City of Shakopee 129 East First Avenue Shakopee, MN 55379 Dear Mayor Reinke and Councilmembers: We hereby request a ten (10) day extension of the time in which to accept the Ordinance relative to the granting of the cable communications franchise. Very truly yours, Nancy M. Zylstra V. Number (office use only) CITY OF SHAKOPEE APPLICATION FOR VARIANCE FROM OR AMENDMENT TO CHAPTER 13 OF CITY CODE, CABLE COMMUNICATIONS FRANCHISE VARIANCE Date: 10-1-82 Contact Person: Mary Smith Phone: 493-2930 _ _.__ __t146-383r _ __ Addrt>::s: Regional Office, 1A,3 West 3rd Street, Chaska PST 55318 City `;tate Zip Consultant:Ann Mueller- (chief engineer -OTIC) Phone: 703-528-6896 (if any) Address: C 71C Assoc. Arlington, Virginia City State Zip Requirements of Franchise: tower and earth stations located within city limits; interconnect with Chaska only on one channel. Headend site located 3852 due east of Cty Rds . 16 and 17 on Cty. Rd . 16. Citation for Requirement in Offering: Items 4 & 5 of offering referring to headend site. Proposal section I (engineering) referring to amplifier descriptions and trunk routing, and form G capitol expenses . ___ Requested Variance: -tower, earthstation and accompanying modulators be located at Chaska headend site. Shakopee headend site moved to 1st. & Fuller in Shakopee. Feed forward amplifiers and super trunk to furnish satellite signals to the Shakopee Head-End and interconnetry. Reasons for Requesting Variance (i.e. hardship, expense, delay, technical needs) I better technical specifications , reception, more sophisticated design in regards to inerconnect of both subscriber and institutional networks . Cost effectiveness of upfront capitol expenses and future expansion of services L 71( ,k Si1/4-<- g ure 'f Appl' V� L -- /3/4- �-u-fi CTIC Associates 1.-.10 September 30,1982 Ms. Jeanne Andre rea Administrative Assistant CITY OF SHA Shakopee City Hall 129 East First Avenue Shakopee, MN 55379 Dear Ms. Andre: I have had several detailed discussions during the past few weeks with Nancy Myers of Zylstra Communications Corporation, Mary Smith, the cable system manager for Shakopee, and Pat McDonough, an engineer with United Cable about the change in design for bringing signals to the Shakopee cable system hub. After determining the impact of this change on capital expenditures, re-calculating the system's performance specifications, and analyzing the effect of the change on system maintenance and reliability, I feel that the use of a common headend with a separate distribution hub in Shakopee is a better approach for providing cable service to Shakopee and Chaska. There will be a significant savings by eliminating the cost associated with the headend facilities in Shakopee, but by the time you add back in the cost of the interconnect cable and part of the costs associated with the head- end in Chaska, the reduction in capital expenditures during the construction period is around $130,000. The savings would be slightly higher over the 15-year franchise. Although this cost reduction is not substantial, it should still be helpful for holding rates stable over a longer period of time. The design change also allows the system to provide better quality signals to Shakopee and to maintain a higher level of maintenance on the headend equip- ment, since it will all be basically in one location. Furthermore, some parts of the system proposed for Shakopee, in particular the home security service and the addressable converter system, can function much more effec- tively from a single headend serving a larger subscriber base. The goal in designing the Shakopee system is to reach the edges of the service area along County Roads 16 and 89 with high quality signals. Under the design originally proposed, this required the use of 18 Magnavox trunk amplifiers in cascade from a headend located on the east side of Shakopee. This design would have produced a worst-case performance of 44.8 dB carrier to noise ratio (C/N), and a 51.8 dB carrier-to-composite triple beat ratio (CTB). (These figures do not take into account the subjective improvement that would be gained from the use of HRC techniques.) With the design now being proposed, the signals would be fed to the Shakopee area from a headend located on the east side of Chaska. Since the cable distance would be longer, a different type of amplifier would be used. The Century III feedforward amplifier is more expensive than the Magnavox amplifier, but it provides a much better performance. Thus, even though 26 feedforward amplifiers are needed to reach subscribers at the south and southeast edges of Shakopee, 1800 N KENT STREET• SUITE 1007• ARLINGTON,VA 22209• (703)528-6838 -2- the worse-case performance would be 45 dB C/N and 52.5 dB CTB. As you can see, the quality of signals delivered to subscribers would actually be higher with the approach now tieing proposed. There are some procedural issues involved in this change which, while not impacting on the technical performance of the system, may still be important considerations to the City Council. These issues are financial in nature. If I can be of any further help in these matters, please feel free to call me. Sincerely, Ann R. Muller Director of Engineering ARM:nh cc: Mary Smith ADVANTAGES - PERFORMANCE, RELIABILITY, COST AND FUTURE SERVICES 1. Larger "Network" of Institutional Users Institutional inter-connect becomes much more practical and useable. Schools, government, library, churches, and business' will all be inter-connected in a larger usage network. Better situated for com- plete network inter-connect to Twin Cities. 2. Better Signal Reception Sophisticated and more reliable "feed forward" amplifier design gives us better signal quality, particularly in outer extremities (line extensions) of system. The signals are far superior. In core area the change is imperceptible. 3. Gaining Engineering Time for Better Performance and Reliability The regional engineer who is responsible for two major tower sites and accompanying hardware, now only has one major headend to run. There is half the equipment, and therefore, one-half the potential problems, such as service interruptions. Shakopee and Chaska both gain engineering services for greater reliability receiving satel- lite signal reception. 4. Cost Effectiveness A savings of 130,000 in initial capital outlay. This is a cost savings item, which will give us a financial "cushion" in case the economy worsens and we do not meet our penetration goals. Also, we have discovered our original projections for pay-per- view to be much higher than the industry is now experiencing and the capital savings is basically offset by the reduction in revenue. We must make every effort to be cost effective in Shakopee' s system so as not to run into financial difficulties. You and the council have indicated a concern for our high capital outlay and we were pleased to find a way to lower the cost . 5. More Flexibility in Offering New Services at Lower Cost Any future services that may arise requiring a new dish or antenna can be amortized over a larger base (6,800 homes passed versus 3,600) and will be more likely to be offered by Zylstra-United. As cost will be shared pro rata by all subscribers, any rate increase would accordingly be smaller. 6. Aesthetic Considerations Eliminating the ecologically unsightly 120' tower and three earth stations from Shakopee's city limits. j 1 , -� -•�:1 r ,, City of Shakopee 0' s E f POLICE DEPARTMENT r A` �' A P r \NNE SpI .f ' � 476 South Gorman Street irts. s !X` ��� SHAKOPEE, MINNESOTA 55379 ' p L �" Tel. 445-6666 .3 ~• ;. IC s` �' 55379 4 TO: Mayor, Council Members FROM: Tom Brownell SUBJECT: Snowmobile and All-Terrain Vehicle Regulations DATE: September 30, 1982 INTRODUCTION As a result of numerous citizen complaints regarding snowmobile operating violations, Council reviewed the various regulations and alternatives presented by staff on March 1, 1982 . BACKGROUND Staff was directed to implement three alternatives for the remainder of the season; two of the alternatives improved the problem. A review of the third alternative, snowmobile routes within the City, proved to be non-enforceable and is creating the majority of citizen complaints. Due to previous winter seasons which were not condusive to snowmobiling, we have experienced a drastic decline in the number of snowmobiles in the City. Membership of the local snowmobile club has declined to approximately fifteen adult members. The majority of violations are committed by juveniles operating in residential areas and on private property. The majority of adult operators trailer their snowmobiles to trail systems or areas better suited for this enjoyment. ALTERNATIVES 1. Prohibit the operation of snowmobiles and all-terrain vehicles within the City of Shakopee. 2 . Dp not consider amending the existing City Code. 3. Allow the operation of snowmobiles and all-terrain vehicles in the area designated south of 13th Avenue extended easterly and County State Aid Highway 16, and east of Spencer Street and County Road 79, with property owner ' s written permission. go SEZVE JO J',toted - 2 - RECOMMENDATION Alternative three will allow for the operation of snowmobiles in an area having minimal impact on the majority of residents. It will remove snowmobiles from heavily traveled city streets and reduce the potential for accidents with motor vehicles. It will reduce the number of citizen complaints regarding damage to private property and offensive noise . COUNCIL ACTION REQUESTED 1 . Direct the City Attorney to draft an amendment to City Code Section 8 . 30 , Snowmobile and All-Terrain Vehicle Traffic Control and Regulations, prohibiting the operation of snow- mobiles and all-terrain vehicles except in the designated area south of 13th Avenue extended easterly and County State Aid Highway 16, and east of Spencer Street and County Road 17, with property owner ' s written permission. 2 . Set October 19th at 7 : 30 p .m. for a public meeting to receive public response to the proposed snowmobile regulations . ~- s ' �r n / ;: ` "' : \ City of Shakopee,rr ,7r;�/rA KO 7E � POLICE DEPARTMENT NT A ESPF �( )i � N %' r, 476 South Gorman Street +� � , ‘4 SHAKOPEE, MINNESOTA 55379 � S--1.J , Tel. 445-6666 , \�P O l 1 G'�E,J✓ i 55379 '`! • TO: Mayor, Council Members FROM: Tom Brownell SUBJECT: Snowmobile Violations DATE: March 1, 1982 INTRODUCTION Council directed staff to review problem areas and recommend appropriate action which would impact upon the various viola- tions .reported by citizens. BACKGROUND ' Staff met with local Snowmobile Club members and Scott County Sheriff' s snowmobile division which resulted in a discussion of enforcement, training, City Code revision and snowmobile routes within the City. ALTERNATIVES 1. Enforcement - The Shakopee Police and Scott County Sheriff' s Office, using snowmobiles, cooperated in contacting several juveniles operating snowmobiles in violation of the City Code and found they had not attended a snowmobile class. Both the juveniles and parents were unaware of the rules and regulations. The enforcement effort drastically re- duced the number of complaints received by the department. 2. Training - Due to a lack of snow during the previous two years, most young persons in the area have not attended , a course which stresses rules, regulations and laws. 3. Snowmobile Routes - Current routes within the City were designated years ago residential/business development and traffic patterns have created a conflict. The routes should be revised. 4. Snowmobile Code Revision - Staff reviewed five' City Codes and found them to be similar to the Shakopee Code . To condense the Code or eliminate various sections would ham- per enforcement. go cSe¢ve go JnZotect Snowmobile Violations Page -2- 5. Prohibit the use of snowmobiles within the City of Shakopee . RECOMMENDATION Alternatives 1, 2 and 3 promote and encourage the training of young snowmobilers, continue to place emphasis on enforcement and the revision of the routes snowmobilers may use within the City. ACTION REQUESTED Direct staff to implement recommendation for next snowmobile season and continue enforcement effort during remainder of current season. :� JIVUWI��U131L1AU 15 NUT ALLUWhll IN THE % FOLLOWING ROADS & AREAS IN SHAKOPEE 1 . Tenth Avenue 13 . Market St (First to Shakopee Ave ) 2, Holmes Street 14. 13th Ave (from #$9 east ) 3© Apgar Street (from 1st to 4th) 15. VikingSteel Rd 4, Cty Rd #16 (east from Cty Rd #17 ) 16. Hwys 101 and #169 5. Cty Rd #17 & Cty Rd #$9 17. Cty Rd # $3 6. Adams Street 18, Cty Rd # 21 7. Sixth Avenue (west of Fuller) 19. Cty Rd #42 8. Third Avenue (west of Apgar) 20, Cty Rd # 14 9. Fourth Avenue (east of Fuller) 21 , School Property 10.. Fuller Street (Fourth to Sixth ) 22, Park Property 11 . Spencer Street (Shakopee Ave south ) 23. Private property without 12, Spencer Street (First to Fourth ) permission , 1.\\,,,, I(7 ----.... .,. _ J.. .. Sill 001.001•41 .... _ .0 * ' /14100.. . �� t :01(001\♦ ,• wiCY .! Y! ..r•6 ...• .1.1 S./, Y(1( 1.1w\" •• ...1......\/Y Nil,.YlI y •1 0000\YY •t l.UOI . . 1.04\ .. . . .. • l..... „. • - r % • ' •' . . . ; \ PROHIBITED SNOW? OBILING r . . 00_00_ _ ._ , r MVNi(!►.1 Si,1. .10 \10011 1S 1 u COLINI f StAn A.0 S1 .4C.•wASS 1 I 1 u S NK...wAYS \\ ' 11 I 0000. 0000 ( 1 PUl!( SCHOOt P110.111111 1 i (I11 P..11 dlOPSSTS ' •••••••• 1 CIT. OP SHAKOPIA MEMO TO: John K. Anderson, Administrator FROM: Gregg M. Voxland, Finance Director RE: Audit Proposals DATE: October 1, '1982 (PLEASE READ THROUGH THIS MEMO SEQUENTIALLY, PAGE BY PAGE) introduction City Council, at the 9-7-82 meeting, decided to consider proposals for 1982 audit services from several firms including Jaspers & Co. , our previous auditor. Background A notice that the City was accepting audit proposals was published in the Shakopee Valley News and five firms were contacted and invited to submit pro- posals. A copy of the invitation is attached. (A) The process of selecting a vendor for professional services for the City can be difficult from the standpoint of defining what is needed and is offered. The City needs to consider the qualifications of the auditor. Auditing is not a science, a lot depends on the judgement, training, and experience of the auditors. It is somewhat analogous to selecting a personal doctor. People don't shop just for the cheapest operation. They pick a physician who they feel is qualified. Accordingly, the firms were asked for certain information on their pro- posal in an attempt to determine to some degree, the qualifications of the firm and individuals. Attachment "B" is a chart that tries to achieve some degree of objectivity in comparing the firms. There are point values assigned to the various factors. The point values are not absolute but help to indicate the relative rankings of the firms. Also, obviously, the total point value is not meant to be the sole criteria for selection. Attachment "C" is a tabulation of the fees quoted. Two of the firms did mention, and the rest most likely also anticipate that the client firm relation- ship would be for more than one year and this does influence price. In the event the Council changes auditors, I would recommend having the same auditor for a minimum of three years and maximum of five-six years which may be modified if the firm rotates individuals assigned to the job. This assumes fees are reasonable and service satisfactory. Enclosed are the proposals. The smaller (shorter) are copied entirely, the larger (longer) ones have excerpted pages copied. Naturally, the entire proposal is available and Deloitte Haskins & Sells did supply a copy for each Councilmember that is enclosed. I run n:;k In}; OUI'( I I l0 I'I(':1St' road I IirOnIgII the proponaln and locns on qualifications First . t . Alternatives 1. Select anywhere from one to five firms to give Council an in person presentation and answer questions. (Council may or may not want a presentation from Jasper since they are the previous auditors and Council is aquainted with them.) Memo Cont. 2 2. Select an auditor 3. Not select an auditor, in which event the State would sent in ex- aminers or hire a firm for an audit and in turn would bill the City. • Note: The procedure recommended by the National Municipal. Finance Officer's Association and other Cities that have gone through the selection process, is to select proposals, narrow the field down to two-four firms, have those firms make a presentation to the governing body and then make a selection. Recommendation Based on the audit proposals, relative ranking and personal knowledge/ experience/references, staff feels that Deloitte, Haskins and Sells is the best qualified firm for an audit. The manager selected for Shakopee from this firm is highly qualified and very active in the field(See resume John Lilja) . The firms of Deloitte, Haskins and Sells, Afinson, Hendrickson and George Hanson are well qualified firms and if the criteria used in the point ranking is con- sidered valid, then these three firms do stand above the other two. Without a doubt, Council considers price. George Hanson' proposed fee is definitely below that of Deliotte, Haskins & Sells (D,H & S) and Afinson Hendrickson (A.H.) and even below Jaspers and Company. Therefore, while staff feels. that D,H & S is the best qualified firm, if Council deems the fee too high then staff recommends George Hansen (G.H.) . (Anfinson, Hendrickson's fee may also be deemed too high) . Moen & Penttila's quoted fee is the lowest but staff feels that while it would do an adequate audit and meet State requirements, it's probably would not be of the quality of D,H & S, G.H. or A.H. The Large difference between the quote of Moen & ' Penttila did raise doubts as to the understanding of the job. The firm was contacted and the fee vertified and one item mentioned is that the firm is aggressively bidding for work. It is suggested that Council pick two firms for a presentation on October 19, 1982 GMV:mmr • Attachment "A" The City of Shakopee is accepting proposals for the auditing of the Comprehensive Annual Financial Report for fiscal year 1982 . The audit is a financial and compliance audit covering the City and the HRA. Included in the 1982 report will be data on the Shakopee Public Utilities Commission which is a separate body and it is anticipated it will use Jerome Jaspers & Co. for its audit . The audit shall encompass the following points : 1 ) Funds to be audited - see CAFR (enclosed) , HRA has four funds . 2 ) The annual audit shall be performed in compliance with generally accepted auditing standards and all prevailing federal , state and local laws or regulations . 3) The annual financial report will be prepared by City staff with the assistance of the auditors and in con- junction with the audit . The auditor will assure that the report is prepared in conformance with generally accepted accounting principles and meets necessary re- quirements for State of Minnesota reporting and MFOA Certificate of Conformance . 4) It is anticipated that the CAFR will be completed by 5/15/83 and that the auditor will have his work done and the audit opinion and the management letter will be ready by 5/15/83. 5 ) The audit will cover the combined and the individual fund statements . 6 ) The proposal shall include the following information: A) Description of the firm. B) The firms current and past experience in the per- formance of independent audits of Minnesota cities (please include references ) . C ) Who are the individuals to be assigned to the audit and what are their qualifications ( including manager and partner) . D) What is the auditors involvement in professional associations . E) What is the firms expertise in the areas of Federal and State Grants , Revenue Sharing, etc . F) Please comment on the firms availability on a day to day basis for consultation and on-going auditing. G) Please comment on firms policy/procedure for assigning staff to a client . Attachment "A" Cont 7 ) The proposal shall include the scope of the audit and the maximum fee therefore . Changes in the scope and/or fee shall be mutually agreed upon by the auditor and the City . Please indicate an estimated range for the fee for audit of FY 1983 . Further information may be obtained by contacting Mr. Gregg Voxland, Finance Director. Please submit your proposal by ( 9/28/82 ) . 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O H CO U o -, 4-1 a) -tC 0 4-1 •r+ a. (1) •r+ a) '0 DC r-1 Cn b Cl) U W CO G <4 H 0 r-1 0 G 1-1 H Cd •r1 •r1 H 0 0 a. ch U 0 w G) U ..-44 W •i O 4 -r: Cn G 0 4-1 ti H G H U 0 Z Pa 6 H i Attachment "C" 1983 Audit Fees Quoted Deloitte, Haskins & Sells $9,000 - $10,000 ($10,000 max.) Afinson, Hendrickson & Co. 8,900 Jaspers & Co. 7,200 George Hanson 6,800 Moen & Penttila 4,650 The 1983 Budget (as of 9-30-82) could squeal through an audit fee in the range of $8,800-$9,200. 9'Ioen anicPenttiL ft ' CERTIFIED PUBLIC ACCOUNTANTS / .f VALLEY SOUTH BUILDING 6950 WAYZATA BOULEVARD SUITE 203 ,. ,,. y ,. w MINNEAPOLIS,MINNESOTA 55426-1777 - 1 � � '7" il` (612)546.3306 OIVA PENTTILA,CPA MEMBERS GEORGE D.BETTS,CPA AMERICAN INSTITUTE OF CPA'S KENNETH P.JAEB,CPA MINNESOTA SOCIETY OF CPA'S JAMES W.SEIFERT,CPA September 21, 1982 To the Honorable Mayor and City Council City of Shakopee, Minnesota As per your request we submit the following proposal for independent audit services for the year ended December 31, 1981: 1. Description of Firm We are a medium-sized firm consisting of three working partners and eight auditors plus office staff. Governmental Personnel Governmental Experience Kenneth Jaeb, CPA, Partner 25 years Robert fleck 27 years Larry Jacobson, CPA 7 years Larry Poppler, CPA 3 years Melinda Fallis 4 years Jay Snyder 2 years Wayne Blosberg 3 years 2. Current and Past Audits We currently audit the cities of Brooklyn Center, Plymoutn, Champlin, and Spring Lake Park. We formerly audited Brooklyn Park and Blaine for a number of years. References: Lloyd Ricker, Finance Director, City of Plymouth Telephone: 559-2800 (audited since 1974) Paul I-lolmlund, Finance Director, City of Brooklyn Center Telephone: 561-5440 (audited since 1954) Daniel Hartman, City Administrator, City of Champlin Telephone: 421-8064 (1979 and 1980) We believe that any of our other City audits, past or present, will also vouch for the quality of our work. 3. Staff to be Assigned Kenneth Jaeb, CPA 25 years experience, partner Larry Jacobson, DPA 7 years, supervisor Jay Snyder 2 years ..- _ City of Shakopee September 21, 1982 Page 2 The above staff would be present as needed to complete the audit on time. 4. We are currently members of the Minnesota Society of CPAs , the American Institute of CPAs, and are associate members of the Minnesota M.F.O.A. 5. In the course of our many years of auditing cities, we have also audited their involvement with Federal and State Grants and Revenue Sharing. We have audited various HRA programs for these cities as well as the Keweenaw Bay, Wisconsin Indian H.R.A. We have audited other H.U.D. programs for sanitary sewer and housing programs. 6. We are available to clients at all times for consultation and interim auditing. Additional work is done at audit contract rates. 7. We assign staff to clients based on client needs and in such a manner as to get the work done properly. 8. We propose to audit all City funds as requested per your solicitation for this proposal. We would audit all H.R.A. funds. The audit would be performed in compliance with generally accepted auditing standards and would examine compliance with Federal, State, and local laws and regulations and City Council motions and resolutions. 9. Larry Jacobson and Larry Poppler of our staff attended the International MFOA Career Development Center Seminar on Financial Reporting and the Certificate of Conformance. (Program attached) The materials used in the seminar are required reading and study material for our staff. Since the mid-1960s the City of Brooklyn Center has continuously received a Certificate of Conformance award for reports prepared in conjunction with our staff. Brooklyn Park also received the same award during the period in which they retained our audit services. The City of Plymouth applied for an award for the December 31, 1981 report and we are confident they will also receive a Certificate. 10. We propose a maximum audit fee for FY 1982 of $4,650.00. We would charge a fee of $4,850.00 - $5, 100.00 for FY 1983. Respectfully submitted, MOEN & PENTTILA, LTD. By I , Kenneth P. Jaeb, Vice President JEROME JASPERS & COMPANY Cerl$'er/J u6/c .`iccounlanis 206 S('o rT SI RIF.l MEMID:RS OF 711E AMIRI(AN INS1111S IT:OF SHAKOPEF:,MINN'S(1IA 55379 ('F:RIIOlt I)Pl'RI.I('A('('(ILS!ANIS TF:LF:PHONF::(6121445-2817 JEROME JASPERS,C.P.A. JAMES STRF:F:FLAND.Jr.C.P.A. September 21, 1982 Members of the City Council City of Shakopee Shakopee, Minnesota 55379 Re: Comprehensive Annual Financial Report 1982 Dear Council Members : We are a local firm located in Shakopee, Minnesota. Our practice began as a sole practitioner in 1940. Today, our firm consists of three certified public accountants , three staff accountants, two bookkeepers and a secretary. Jerome Jaspers and James J. Streefland, Jr. , are members of the American Institute of Certified Public Accountants and the Minnesota Society of Certified Public Accountants. James J. Streefland, Jr. is also an associate member of the Municipal Finance Officers Association. Our firm' s current and past experience in the performance of independent audits of City Governments in the State of Minnesota are as follows : City of Shakopee 1961 - 1981 21 years Shakopee Public Utilities 1964 - 1981 18 years City of Belle Plaine 1972 - 1981 10 years Ref. Larry Thompson, City Clerk City of Chaska 1967 - 1972 6 years City of Carver 1969 - 1972 4 years City of Victoria 1972 - 1975 4 years Other current independent audits by our firm include : Independent School District No. 716 Belle Plaine, MN Ref. Dr . John Bartholow, Superintendent Independent School District No. 720 Shakopee, MN Ref. Robert Martin, Business Manager In areas of Federal Grants , State Grants and Revenue Sharing, our firm has conducted audits of the City ' s 1977 and 1978 Community Development Block Grants . We have also conducted compliance tests of the City' s Revenue Sharing Fund for 1978 and 1980 as required by the Acts . Page 2 If we should be retained as the City Auditors , the following staff would be assigned for the examination and review: Years of Experience in Municipal Audit Work Jerome Jaspers, CPA Partner 21 James J. Streefland, Jr. , CPA Partner 9 Joan Lemke, CPA 3 Carol Nold, Accountant 2 Steven Erpenback, Accountant 1 Our firm' s policies for assigning staff to a client are thus : 1 . The staff have adequate technical training and proficiency as an auditor. 2 . The staff maintain an independence in mental attitude toward the client. 3 . The staff exercise due professional care during the performance of the examination and the preparation of the report. With such policies established, our procedures are to review each staff member ' s position regarding the above policies and assign them accordingly to our clients . Our examination will be made in accordance with generally accepted auditing standards and will include compliance with federal, state and local laws or regulations . We will test the accounting records of the City and perform other auditing procedures by methods and to the extent we deem appropriate for the purpose of expressing an opinion on the City ' s combined and individual fund statements . We expect the City staff will be available to prepare, under our direction, certain of the detailed schedules necessary for the examinations, as well as preparing the annual financial report. The Audit report at the completion of the examination will conform to all material aspects required by the State Auditor and the require- ments of the American Institute of Certified Public Accountants . We will also work with City staff in structuring the audit report to conform with MFOA Certificate criteria. The audit report and management letter can be expected by May 15, 1983 providing the City ' s staff completes their work on the annual report within a reasonable amount of time after year end. 0 Page 3 Our maximum audit fee for 1982 will be $7, 200. Our range in fees for 1983 is estimated to be $7,000 - $ $7,400. As the City Council is well aware of, our firm is available on a day to day basis for consultation and on-going auditing activities . Thank you for the opportunity of submitting our proposal. Yours truly, (Ai4* ttr.- EROME JASPER & COMPANY JJ/gg PROPOSAL FOR THE 1982 AUDIT OF THE CITY OF SHAKOPEE, MINNESOTA I I 3 George M. Hansen Company, P.A. 175 South Plaza Building Wayzata Boulevard and Highway 100 Minneapolis, Minnesota 55416 Telephone (612) 546-2566 Questions regarding this proposal should be directed to J. Gregory Murphy # September 24, 1982 I TABLE OF CONTENTS Letter of transmittal 1 Profile of George M. Hansen Company, P.A. 1 Qualifications 2 Scope 3 Management letters 3 Support services 3 Current clients 4 References 4 Grant audits 5 Additional information 5 Gn /� HCo GEORGE M. HANSEN COMPANY, P.A. V A Professional Corporation of Certified Public Accountants PROPOSAL FOR THE 1982 AUDIT OF THE CITY OF SHAKOPEE, MINNESOTA t • 9 LETTER OF TRANSMITTAL A Thank you for the opportunity to submit our proposal for the audits of the City of Shakopee for 1982 and 1983. This proposal does not include audits of the Shakopee Public Utilities Commission. We estimate our fees as follows: 1982 1983 City $6,000 $6,500 Housing and Redevelopment Authority 800 850 If conditions are noted which indicate that material errors, defalcations or other irregularities exist, or if any other circumstances are encountered that require extended services, we will promptly advise the City Administrator, and no extended services will be performed unless authorized. We do not anticipate any difficulty meeting your timing requirements; that is, delivery by May 15, 1983, if the financial records are ready for audit by April 1, 1983. z L PROFILE OF GEORGE M. HANSEN COMPANY, P.A. Our firm is a local firm of certified public accountants with one office located in the Minneapolis area, the staff of which consists of three officers and five other professionals. We provide a wide range of services for our clients. Please refer to the attached booklet, "GMHCo - Background and Services," for further information in this regard. 1 175 SOUTH PLAZA E3UILOING WAYZATA E3OULEVARO AT HIGHWAY 100 MINNEAPOLIS.MINNESOTA 55416 612/546.2566 QUALIFICATIONS The following individuals would be responsible for the 1982 audit: Mr. Gregory Murphy, CPA, is the corporate officer in charge of governmental audits. He is assisted by such staff as is required to complete the audit on a timely basis. In addition, every audit is reviewed by a second officer. Mr. Murphy has over twenty years' experience in governmental auditing. Prior to his association with George M. Hansen Company, P.A. , he was employed by the State of Minnesota, Public Examiner Department. He is a member of several professional and civic organizations. Mr. Murphy has been involved extensively in the area of governmental accounting with the Minnesota Municipal Finance Officers Association and the Minnesota Society of CPAs. He has served as an instructor in seminars sponsored by the Minnesota Society of CPAs, the League of Minnesota Cities, University of Minnesota, Minnesota Municipal Finance Officers Association, Minnesota Municipalities Utilities Association and the Minnesota Clerks and Finance Officers Association. James S. Johnson - Mr. Johnson is scheduled to be in charge of the City audit. He is a graduate of Northern Michigan University with a major in accounting. He keeps abreast of current municipal and other professional developments through continuing professional education. Mr. Johnson has had the responsibility of being the in-charge auditor for the following city audits: Centerville Edina Columbia Heights Inver Grove Heights Coon Rapids Lake City Crystal New Hope Deephaven Jeffrey P. Bentler - Mr. Bentler is scheduled to assist Mr. Johnson. He is a graduate of the University of Minnesota with a major in accounting. Prior to joining our firm, Mr. Bentler was with the Office of the State Auditor for two and one-half years, providing assistance in the audits of cities and school. districts. 1 I 2 SCOPE We will examine the combined balance sheet of the City of Shakopee as of December 31 , 1982, and the related combined financial statements for the year then ended. Our examination will be made in accordance with generally accepted auditing standards and will include such tests of the accounting records and such other auditing procedures as we consider necessary in the circumstances. The objective of our examination is to express an unqualified opinion on the financial statements, although it is possible that facts or circumstances encountered may require us to express a less than unqualified opinion. Our procedures will include tests of documentary evidence supporting the trans- actions recorded in the accounts, tests of the physical existence of inventories and direct confirmations of receivables and certain other assets and liabilities by correspondence with selected customers, creditors, legal counsel and banks. At the conclusion of our examination, we will request certain written representa- tions from your staff about the financial statements and matters related thereto. The fair presentation of financial position and results of operations in conformity with generally accepted accounting principles is management's responsibility. Management is responsible for the development , implementation and maintenance of an adequate system of internal accounting control and for the accuracy of the financial statements. Although we may advise you about appropriate accounting principles and their application, the selection and method of application are responsibilities solely of management. Our engagement is subject to the inherent risk that material errors, irregularities or illegal acts, including fraud or defalcations, if they exist, will not be detected. However, we will inform you of any such matters that come to our attention. MANAGEMENT LETTERS As part of each audit, we submit to council our letter on internal control and management comments. The letter points out areas where internal control could be improved and comments regarding the operations of the individual funds of the City. It is our practice to work with the City's staff, as needed, in adopting the neces- sary changes recommended in our letter or with any special assistance you may desire. We have found this practice has been effective not only with receiving enthusiastic support from the city but with reducing the cost of outside support services. SUPPORT SERVICES In addition to the audit, we provide a number of supporting services for our clients. Mr. Murphy and others on our staff are always available to answer questions or to provide assistance whenever needed. A partial listing of these services include: Long range planning Budgeting Data processing and computer systems General accounting systems and procedures Special audits for federal and state agencies 3 1981 - 1982 CLIENTS Cities of: Andover Inver Grove Heights Centerville Ironton Columbia Heights Lake City Coon Rapids Lakeville Crystal Mound Dassel New Hope Deephaven Prior Lake Edina Renville Excelsior Roseville Falcon Heights St. Francis • Fridley St. Louis Park Greenwood Wayzata Joint Independent School District No. 111, Watertown-Mayer, Minnesota Independent School District No. 813, Lake City, Minnesota Special Intermediate School District No. 916, White Bear Lake, Minnesota League of Minnesota Cities Association of Metropolitan Municipalities Government Training Service L.O.G.I.S. Association (Local Government Information Systems Association) South Lake Minnetonka Public Safety Department Some Cities we have done audits for in the past: Eden Prairie Le Sueur Excelsior Mounds View Forest Lake REFERENCES Please feel free to contact any of the above regarding our services. Certain contact people are: Andover - Patricia K. Lindquist, Administrator Crystal - Miles Johnson, Finance Director Fridley - Rick Pribyl , Finance Officer Lakeville - Dennis Feller, Finance Director Roseville - Donald Sholund, Finance Director 1 League of Minnesota Cities - Helen Schendel , Associate Director L.O.C.I.S. - Ted Willard, Executive Director 4 EXPERIENCE IN GRANT AUDITS We have performed audits of several grant programs for agencies such as: Economic Development Authority Farmers Home Administration Federal grants for College Work Study Programs and Educational Opportunity Grants Housing and Urban Development Local Public Works Administration Office of Revenue Sharing Attached is a copy of a letter regarding a review of our audits of revenue sharing recipients. ADDITIONAL INFORMATION We are available throughtout the year to answer your questions and to provide whatever services are requested. It is our normal policy to have at least two persons from our firm familiar with each client so that one of us would usually be readily available to answer any questions that may arise. After the audits are completed we would like to meet with Council to discuss the audit reports and letters, and to answer any questions you may have regarding them. We have found that this meeting often gives councilmembers a better insight into the financial condition and overall financial problems, if any. Each audit is reviewed by a second officer who was not involved in the audit. This provides assurance that our audit is conducted in accordance with the stand- ards of the American Institute of Certified Public Accountants. We are a member of the American Insitute of Certified Public Accountants Private Companies Practice Section. We have joined this Section to ensure that we are maintaining the highest professional standards by undergoing periodic compliance reviews of our quality control policies and procedures. We have worked with governmental units for over twenty-five years. During this period, we have developed internal control questionnaires and audit programs which are specific to city government . The questionnaires and programs are periodically modified for changes in governmental operations. The enclosed brochure has additional information about our firm for you to review. If you have any questions regarding this proposal, please contact me. Very truly yours, gl J. Gregory Murphy 5 r yt' T a OFFICE OF THE SECRETARY OF THE TREASURY +�sa OFFICE OF REVENUE SHARING 2401 E STREET.N.W. COLUMBIA PLAZA HIGHRISE WASHINGTON.D.C. 20226 OCT 2 i Dear Mr. Murphy : We have recently reviewed the performance of your firm in examining the financial statements of certain governments receiving revenue sharing entitlements under the State and Local Fiscal Assist- ance Amendments of 1980. These Amendments require that recipients receiving $25, 000 or more in annual entitlement payments have an independent audit of their financial statements conducted for the purpose of determining compliance with the provisions of the Act, in accordance with generally accepted auditing standards, not less often than once every three years. Subpart F of the revenue sharing regulations defines the scope of audit to include a financial audit of all funds and a compliance audit of the revenue sharing funds. Our review consisted of obtaining basic information with regard to the quality of your firm's technical performance, including its adherence to generally accepted auditing standards, in conducting the examination of the financial statements of the recipient govern- ments. This was accomplished by reviewing audit reports, applicable working papers and general firm practices related to these engagements. During the course of our review, we noted certain items which we consider to be desirable modifications and which we discussed with you or personnel of your firm at the conclusion of our visit. We suggest that these items or modifications be incorporated in • your future examinations. As a result of our review, we found that examinations conducted by your firm and the reports rendered in connection with such exami- nations will be acceptable to the Office of Revenue Sharing as meeting 4-he audit requirements of the 1980 Amendments. S. We appreciate the cooperation and assistance rendered to us • during the course of our review. Sincerely, .4ot, gie".44414.60s....,„ Of Glenn E. Funkhouser, CPA Manager, Audit Division Office of Revenue Sharing Mr. Gregg Murphy, Partner reorge M. Hanson Co. Certified Public Accountants 4eviewed audita ofthe Ci.tiea of: 175 S. Plaza Building Wayzata Blvd. & Hwy. 100 Citc..4.(.a.L "inneapolis , MN 55416 t:dina New Nope IR-2B A I GMHCo BACKGROUND AND SERVICES ii BACKGROUND George M. Hansen Company, P.A. (GMHCo) is a professional corporation of certified public accountants providing accounting, audit, tax and management advisory services to a diversified range of clients. Our predecessor firm, George M. Hansen Company, was founded over twenty years ago. Although our practice is concentrated in the metropolitan area of Minneapolis and St. Paul, we have clients located throughout Minnesota and several with operations spread over many states of the United States. r CLIENTS Our firm's clientele covers a wide range of activities. In the commercial section, our clients are engaged in manufacturing, retailing, wholesaling, contracting and professional service operations. Our governmental service department provides accounting and audit services to municipal governments throughout Minnesota as well as to school districts, health care and various non- profit organizations. A partial list of present and prior governmental clients is attached. r SERVICES As indicated above, GMIiCo offers a full range of accounting, audit , tax and management advisory services to our clients. We discuss these services in some detail in the following paragraphs. 1 ACCOUNTING - Included in this area are the compilation and review of financial statements. Compilation - Presenting in the form of financial statements information that is the representation of management without undertaking to express any assurance on the statements. Review - Performing inquiry and analytical procedures that provide a reasonable basis for expressing limited assurance that no material modifications to the financial statements are necessary for a fair presentation. These services may be performed on an interim or annual basis as required by the client and are generally applied to financial statements accompanying annual tax returns. AUDIT - Audits leading to an expression of an opinion on financial statements must conform to the standards of the American Institute of Certified Public Accountants. What differentiates audits of different accounting firms are the following two key elements: (1) The extent to which the CPA attempts to obtain an understanding of the client in advance of the audit and modifies his procedures accordingly. (2) The experience and special skills the auditor can bring to the engagement which would result in an effective and efficient audit. I SERVICES (CONTINUED) I Our Approach - We have developed an audit process made up of four phases: (1) Planning Establish audit objectives Consider current economic developments and impact on industry and client Consider current accounting profession pronouncements and tax regulations 7 Assign audit staff Perform preliminary evaluation of internal accounting controls (2) Interim Perform analytical review of current financial information Test understanding of the accounting system Evaluate internal accounting controls identifying strengths and weaknesses Design audit program Perform compliance testing of accounting control strengths Perform substantive testing to verify financial data: Confirmation Observation/ inspection Reference to supporting documentation Recomputation (3) Final Review recent financial data Update review of internal accounting controls Perform year-end substantive testing Review audit procedures and findings (4) Report • Review/draft financial statements, accountants ' report and management letter Review with client Issue Meeting with management 1 I SERVICES (CONTINUED) We believe that the emphasis we place on the planning and interim phases of the audit process enables us to "tailor" our audit procedures to the client 's circumstances and needs resulting in a more effective and efficient audit. Our letters to management on internal control are an important element of our audit and, we feel, serve a useful function. In them, we bring to management's attention areas of concern, not only in accounting procedures and controls, but in the general financial and operating sectors of the organization. As CPAs, we have the opportunity to observe many different organizational and operational systems, and this, together with our own expertise in these areas, benefits our clients through our comments and recommendations. TAXATION - Complementing our audit and accounting service practice is our tax department where we perform services in the planning, consulting and compliance areas. Here, too, GMHCo has a wide range of clients from corporations and partnerships to individuals. Because many of our clients have operations in many states of the United States, we are experienced in various states ' laws and filing requirements as well as in Federal law and regulations. Keeping current with the latest changes in tax laws and regula- tions benefits our clients through timely advice and consultation. In addition, our expertise in the tax accounting areas enables us to advise our clients on the proper presentation and disclosure of tax-related matters in financial statements. MANAGEMENT - GMHCo also provides a range of management advisory services ADVISORY which includes: SERVICES (1) Evaluation and modification of financial accounting systems. (2) Installation of cost accounting systems including LIFO inventory cost method. (3) Preparation of cash flow projections, budgets and forecasts for management planning purposes. GMHCo PERSONNEL 1 1 OFFICERS Gordon M. Anderson, C.P.A. - Mr. Anderson is a graduate of the University of Minnesota with a BBA degree and has over twenty- five years ' experience in public and private accounting. He is active in all A practice areas of the firm with emphasis on taxation. He has held a number of officer positions in several service organizations and his professional member- ships include the following: Anerican Institute of Certified Public Accountants Minnesota Society of Certified Public Accountants Richard 0. Ellsworth C. P.A. - Mr. Ellsworth is a graduate of the University of Minnesota with a BBA degree and has twenty- ' five years ' experience with an international accounting firm concentrated in the audit practice. He is active in all of the firm's practice areas with emphasis in the accounting and audit areas. Memberships include: 1 American Institute of Certified Public Accountants Minnesota Society of Certified Public Accountants Member of the Financial Statements Review Committee J. Gregory Murphy, C.P.A. - Mr. Murphy is a graduate of St. Thomas College with a BS degree. He has over twenty years ' experience in governmental auditing and is in charge of our governmental service • department. Prior to his association with GMHCo, he was employed by the State of Minnesota, Public Examiner Department. He is a member of several civic and professional organizations. Mr. Murphy has been involved extensively in the area of governmental accounting with the Minnesota Municipal Finance Officers Association and the Minnesota Society of CPAs. lie has served as an instructor in seminars sponsored by the Minnesota Society of CPAs, University of Minnesota, League of Minnesota Cities, Minnesota Municipal Finance Officers Association, Minnesota Municipal Utilities Association and the Minnesota Clerks and Finance Officers Association. STAFF Our professional staff is made up of five persons. All have university degrees with accounting and auditing courses included in their curricula. We expect all our staff to prepare for and take the CPA examination as soon as they are eligible to do so. Staff assignments are made on a basis that will: (1) Meet the expertise requirements of the engagement. (2) Give the staff member the widest range of experience. ,A I * PROFESSIONAL DEVELOPMENT 1 GMHCo is a member of the American Institute of Certified Public Accountants Private Companies Practice Section. We have joined this Section to ensure that we are maintaining the highest professional standards by undergoing periodic compliance reviews of our quality control policies and procedures. We are scheduled for a review in 1982. $ • 1 Each member of our professional staff completes at least forty hours of continuing professional education each year directed to the needs of the staff and the types i of clients served. 11 Another of our quality control policies is for each audit to be reviewed by an officer who was not involved in the audit. This provides assurance that our audit is conducted in accordance with the standards of the American Institute of Certified Public Accountants and our firm. OPERATING PHILOSOPHY AND CONCLUSION GMHCo is a professional firm dedicated to providing the highest quality accounting, audit, tax and management advisory services to our clients. We accomplish this not only by performing our work in a timely and efficient manner and in accordance with the highest professional standards, but also by being constantly alert to situations where we can assist our clients Co improve their operating results through more effective procedures and controls. Our policy on fees is one of fairness and reasonableness to our clients while reflecting the quality service we render. I • 4 I I PROPOSAL FOR AUDIT CITY OF SHAKOPEE CALENDAR YEAR 1982 ANFINSON, HENDRICKSON & CO. DONALD D. ANFINSON (612) 545-0421 z 1 ,.;11 1, :A- I. INDEX A } I. Page i. Letter of Transmittal 1 I. Background and Qualifications A. Size and Organization 2 B. Memberships and Affiliations 2 C. Peer Quality Review Program 3 D. Computers and Data Processing Capabilities 3 II. Experience Summary =y A. Governmental Units 7 - 9 B. Nonprofit Organizations 10 C. Commercial Entities 10 1 D. Summary of Audit Experience: 1979 - 1982 11 - 13 III. Understanding of Work; Policy and Procedures A. Understanding of Work 14 B. Policy and Procedures 14 - 15 1 IV. Audit Fee A. Audit Fee for Fiscal Year 1982 16 B. Estimated Fee for Fiscal Year 1983 16 V. Audit Team and Supervision .a A. Audit Team 16 B. Supervision 17 VI. Resumes 18 - 31 VII. Attachment: Report of SEC Practice Section Quality Review Panel r Ss 4 ANFINSON, HENDRICKSON & CO. CERTIFIED PUBLIC ACCOUNTANTS10 I • 634 September 24, 1982 I Mr. Gregg Voxland, Finance Director City of Shakopee ,� 129 East First Avenue Shakopee, Minnesota 55379-1376 Dear Mr. Voxland: The selection of an efficient and quality conscious firm is paramount to the execution of an audit. Proper attention by a qualified firm provides you with the results needed without undue disruption of your departments' routine duties. Quality of our work is of key importance at Anfinson, Hendrickson & Co. We are members of both the SEC Practice Section and the Private Companies Practice -- Section of the American Institute of Certified Public Accountants. In the December 1981 SEC peer quality review, we were judged to have met and adhered to the high objectives of quality control standards established by the AICPA. (A k, copy of their report is included in the proposal. ) Correspondingly, Anfinson, Hendrickson & Co., is your best choice as auditor for the City of Shakopee for 1982. Our thirty-year previous experience with govern- mental audits is represented by our Government Services Department, staffed with knowledgeable and experienced professionals. They understand these types of 1 audits and carry them out in an efficient, quality-conscious way. Our firm is qualified and interested in performing your audit. With your acceptance of the attached proposal, we can pre-assign the personnel necessary to execute the audit by May 15, 1983. I will contact you shortly after September 28th to answer any questions you may have. Thank you for your con- tinuing interest in Anfinson, Hendrickson & Co. Very truly yours, ANFINSON, HENDRICKSON & CO. A iik-!tltaa /, C, z ' Donald D. Anfinson, Partner (612) 545-0421 DDA/tg Enclosures - 1 - Park National Bank Building • 5353 Wayzata Boulevard, Suite 410 • Minneapolis, Minnesota 55416 • 612-545-0421 AFFILIATED WITH NATIONAL CPA GROUP • MEMBER FIRMS IN PRINCIPAL CITIES I. ANFINSON, HENDRICKSON & CO. : BACKGROUND AND QUALIFICATIONS A. SIZE AND ORGANIZATION Anfinson, Hendrickson & Co., is a rapidly growing accounting firm licensed in Minnesota. The five partners, supervisory staff, and majority of the pro- fessional staff are certified public accountants, and they receive over 60 hours of continuing professional education annually. The composition of Anfinson, Hendrickson & Co. is as follows: Total Minneapolis Cambridge Princeton Classification Personnel Office Office Office Partners 5 3 1 1 Professional Staff 13 11 1 1 Para-Professionals 5 3 1 1 Clerical 5 4 1 _ • TOTALS 28 21 4 3 B. MEMBERSHIPS AND AFFILIATIONS Anfinson, Hendrickson & Co. , is a member of both the Securities and Exchange Commission (SEC) and Private Companies Practice Sections of the American Institute of Certified Public Accountants (AICPA) Division of Firms. All partners and certified professional staff are active members of AICPA and the Minnesota Society of Certified Public Accountants (MSCPA). Anfinson, Hendrickson & Co. , is also a charter member of the National CPA Group. This group is an affiliatwon of approximately 40 CPA firms in prin- cipal cities in the United States, Canada, Mexico, Western Europe, and L . Australia. These expert member firms can provide any required accounting services. For clients outside of Minnesota, service is performed through our office, but utilizes fellow members of the National CPA Group. The National CPA Group provides a number of services to its membership including: - The opportunity to refer audit engagements to firms of guaranteed competence - Exchange of management information and statistics 1 . - Exchange of technical data and professional experience 7 1 , - Technical consulting in the accounting, auditing, and management areas Many firms in the group have extensive experience in CETA, HUD, HEW, and other contract audit engagements and can act as consultants - High quality professional development programs, designed to maximize competence - Peer reviews designed to encourage and monitor professional competence among the members of the group - Continuing professional education programs ANFINSON, HENDRICKSON & Co. - 2 - CERTIFIED PUBLIC ACCOUNTANTS C. PEER QUALITY REVIEW PROGRAM As a member of both the SEC Practice Section and the Private Companies Practice Section of the AICPA, Anfinson, Hendrickson & Co. , receives periodic peer quality reviews. Anfinson, Hendrickson & Co. was given an unqualified opinion in the most recent review, December 1981 (See Section VII). We also participate regularly in the peer quality review program of the National CPA Group. • D. COMPUTERS AND DATA PROCESSING CAPABILITIES L Anfinson, Hendrickson & Co., is thoroughly experienced with computerized accounting: - Provide extensive on-line computer services to our clients - Audit large Rural Electric Cooperative (20,000 to 40,000 members) whose accounting records are maintained on large computers - Audit 14 of the Metropolitan area's large school districts who use the regional computers; TIES, METRO II, and Region III - Audit other clients who have their own computers - Audit cities on LOGIS When performing an audit we use the computer extensively: - Random statistical sampling selection (compliance tests, etc. ) - Cumulative monetary amount sampling (to value receivables, inventory) - Statistical confirmation selection - Tax return projection and preparation - Other - selection of data for analysis and review, etc. ANFINSON, HENDRICKSON 6' CO. - 3 - CERTIFIED PUBLIC ACCOUNTANTS II. ANFINSON, HENDRICKSON & CO. : EXPERIENCE SUMMARY A. A. GOVERNMENTAL UNITS L Anfinson, Hendrickson & Co. , has audited and provided management services for 9 cities; federal grants, such as CETA, CDBG, HUD, and LPW; 14 large Metro- politan area school districts; and 16 Public Housing Authorities (PHA's) . :7` 1. Local Units a. Cities Audited in 1981 1. Nine of Metropolitan/Suburban Area Cities Audited Annually: Every city receives Federal Revenue Sharing Funds and miscellaneous other federal funds and grants averaging $15,000 to $100,000 annually (i.e. Golden Valley, Farmington, Elk River, etc. ) Population Years Served Golden Valley 36,000 3 �. Cambridge 3,420 11 I Circle Pines 4, 100 15 Farmington 4,670 14 Lino Lakes 4,660 6 Newport 3,500 4 LA Hugo 3,557 3 w Elk River 6,280 3 Wells 2,791 2 = r Representative Previous I. Audits - Burnsville 36,240 18 Coon Rapids 36,000 6 Savage 4, 140 8 , b. Schools Audited in 1981 �;Ij *' Fourteen of the Larger Metropolitan Area's Independent School Districts Audited Annually: { Each school has varied federally assisted programs averaging ! $200,000 to $700,000 annually (i.e. Mounds View, Osseo, 111 Burnsville, etc. ) d Braham Hopkins Osseo Burnsville Inver Grove Heights Prior Lake Cambridge Lakeville South St. Paul Eden Prairie Mounds View St. Francis _. Golden Valley Educational Cooperative Service Unit of the Twin Cities Area c. Sixteen Public Housing Authorities (Some are audits; most are systems work and interim accounting) a" Braham Grant County Pine City Cambridge Hibbing South St. Paul Columbia Heights Itasca County Todd County Farmington Koochiching County Wadena Fergus Falls Mora Fergus High Rise Morrison County ANFINSON, HENDRICKSON H CO. - 7 CERTIFIED PUBLIC ACCOUNTANTS - 2. Federal Grant Audits and Amounts q.. a. City of Minneapolis - CETA - various contracts $1,638,267 CETA - various contracts $2,204,351 b. City of St. Paul - Local Public Works (LPW) Grant - City Annex $3,000,000 ;;;,; c. City of Golden Valley - Community Development Block Grant (CDBG) $90,000 d. City of Elk River - Community Development Block Grant (CDBG) $225,000 e. City of Wells - Community Development Block Grant (CDBG) $352,000 f. Minnesota CETA Prime Sponsors - Quad County CET Consortium 10/31/78 to 9/30/80 1. Financial and compliance audit 2. Technical assistance - establishing accounting system for addi- tional subgrantees 3. Technical assistance - accounting records of prime sponsor y g. Minnesota Department of Economic Security - CETA - Region I, State of Minnesota $785,065 CETA - Title V, Older Americans Act $850,000 CETA - Title V, Older Americans Act $263,000 h. Minnesota Energy Agency - "Single Audit" of Agency; includes federal programs totaling $4,000,000 `, i. Cambridge State Hospital - Lunch Program - count and system N/A j. Housing Redevelopment Authority - Farmington - Community Development Block Grant (CDBG) $200,000 .) Community Development Block Grant (CDBG) $90,000 k., 3. State Agencies a. Minnesota Department of Economic Security — IA CETA - Region I, State of Minnesota CETA - Title V, Older Americans Act (two audits) I! b. State Planning Agency - ;mf Medical Research Grants c. Office of the State Auditor - Benton County (for six years) rt. I. d. Minnesota Energy Agency - "Single Organizationwide Audit" of Agency and all Federal Programs ANFINSON, HENDRICKSON E,& CO. - 8 - CERTIFIED PUBLIC ACCOUNTANTS s3 4. Federal Government a. U.S. Small Business Administration: One year contract with extension option; provide varied services to small businesses upon request for accounting services, systems evaluation and installation, feasibility studies, consultation, etc. Now working on second contract. b. Department of Labor: Instructors of training seminars in Region V for Independent Monitoring Unit Representatives. 5. References a. Golden Valley Jeff Sweet, City Manager (612) 545-3781 b. Farmington William Ford, City Administrator (612) 463-7111 c. Newport John Hawes, City Administrator (612) 459-5677 d. Minnesota Department of Economic Security Mary McNeff (re: CETA audits) (612) 296-6069 e. Quad County CET Consortium - Anne Peterson (re: Prime Sponsor CETA audit) (612) 698-4212 f. State Planning Agency , Leo Steiner (re: Medical Research Grants) (612) 296-6077 g. Office of the State Auditor - C. Milton Wodin (re: County •,uiit_n) (612 ) 297-3676 h. State Department of Education Stan Tikkanen (re: School audits) (612) 296-9640 i. Department of Housing and Urban Development Linda Henning (re: 2 CDBG audits for the Housing and Redevelopment Authority of Farmington) (612) 725-4726 j. City of Minneapolis - s Dallas Peterson (re: CETA audits) (612) 348-2026 k. Burnsville School District - Carter Christie (re: Annual audits) (612) 887-7226 4/4 ANFINSON, HENDRICKSON & CO. - 9 - CERTIFIED PUBLIC ACCOUNTANTS IP ' B. NONPROFIT ORGANIZATIONS ;xtE Anfinson, Hendrickson & Co., has provided auditing and varied services to nonprofit organizations for many years. 1. Eight of the largest Rural Electric Cooperatives in the State of Minnesota (financed by REA) 2. Chapel View Nursing Home 3. Minnesota League of Credit Unions 4. Hennepin County Bar Association 5. Ancient and Accepted Scottish Rite of Free Masonry, Southern Jurisdiction of U.S.A., Valley of Minneapolis 6. East Central Library (covers 6 counties) 7. Townhome Associations (several) 8. Neighborhood Health Clinics (5) for City of St. Paul/Ramsey County 9. Plumbers Union Local No. 34 i.w 10. Lake Nokomis Homes 11 . League Service Corporation 12. Minnesota Masonic Home 13. Minneapolis Lodge of Perfection 14. Viking Council - Boy Scouts of America C. COMMERCIAL ENTITIES Anfinson, Hendrickson & Co. 's major source of revenue is audit fees. Our audit clients include many large, varied commercial entities. Type of Business 1. Rosen Livestock, Inc. fertilizer, farm products, and meat packaging 2. *NFD, Inc. potato planting and harvesting equipment 3. HABCO, Inc. industrial vegetation control 4. Scan Construction concrete construction 5. Twin City Tool punch press and sheet metal fabrications 6. *Graphics Diversified, Inc. printing 7. ABJ Enterprises building contractor 8. *Modern Controls manufacturer of varied equipment :., 9. Motek Engineering manufacturer of varied equipment 10. *The Mail House, Inc. direct mail advertising f' *Reports are filed with the Securities and Exchange Commission. ANFINSON, HENDRICKSON & CO. - 10 - CERTIFIED PUBLIC ACCOUNTANTS L D. SUMMARY OF AUDIT EXPERIENCE: 1979 - 1982 ' 1. State and/or Local Agencies For Whom Contact Person Type of Audit/ Audit Performed Telephone No. Audit Scope* Service Performe a. City of St. Paul William G. Timm F&C Audit of Grants (612) 226-7741 5 Medical Clinics b. City of Farmington William Ford F Annual Audit (612) 463-7111 1. c. City of Golden Jeff Sweet F Annual Audit Valley (612) 545-3781 d. City of Circle Craig Rapp F Annual Audit Pines (612) 784-5898 ,; e. City of Elk River Robert Middaugh F Annual Audit (612) 441-2052 K L f. City of Lino Lakes Randy Schumacher F Annual Audit (612) 464-5562 Wg. City of Hugo Mary Ann Creager F Annual Audit (612) 429-6676 4: h. City of Newport John Hawes F Annual Audit I. (612) 459-5677 i. City of Cambridge Scott Larson F Annual Audit y (612) 434-3655 j. City of Wells Dolly Schultz F Annual Audit W (507) 553-5823 k. State Planning Leo Steiner F&C; R Medical Research Agency (612) 296-6077 Grant (39) L., 1. Office of State Milton Wedin F&C Audit of Benton Auditor (612) 297-3676 County for 6 yrs. m. Wells Municipal Mike Hammer F&C Annual Audit and Hospital (507) 553-3111 Cost Report 10 n. Burnsville School Carter Christie F Annual Audit District (612) 887-7226 4 -*:Y o. Mounds View School Neal Lawson F Annual Audit District (612) 636-3650 .j p. Osseo School Dis- Don Klassy F Annual Audit trict (612) 425-4131 s I a ANFINSON, HENDRICKSON H CO. - 11 - CERTIFIED PUBLIC ACCOUNTANTS 1. State and/or Local Agencies - Continued For Whom Contact Person Type of Audit/ Audit Performed Telephone No. Audit Scope* Service Performed q. Educational Coop- Gerald Mansergh F Annual Audit erative Service (612) 781-5051 Unit of the Twin Cities Area r. 10 Other School N/A F Annual Audit Districts 2. Federally financed programs: a. City of Dallas Peterson F&C; SR Dept of Labor - Minneapolis (612) 348-2026 CETA Various - $1 ,638,267 b. City of Dallas Peterson F&C; SR Dept. of Labor - 1 Minneapolis (612) 348-2026 CETA Various - $2,204,351 c. City of St. Paul Richard Manning F&C; R Dept. Commerce -• (612) 298-4871 LPW (Local Public Works) for City Annex d. City of Golden Jeff Sweet F&C; R HUD - CDBG Valley (612) 545-3781 (Comm. Dev. Block Grant) e. City of Wells Dolly Schultz F&C; R HUD - CDBG (507) 553-5823 f. City of Elk River Robert Middaugh F&C; R HUD - CDBG (612) 441-2052 g. 9 City Annual N/A F&C; R Revenue Sharing Audits h. Quad County Con- Anne Peterson Prime Sponsor Dept. of Labor - I sortium (612) 698-4212 F&C; R&SR CETA (Prime Spon- sor Audit) Tech- nical Assistance i. Minnesota Dept. Mary McNeff F&C; SR Dept. of Labor - L. of Economic Sec. (612) 296-6069 CETA Title V, Older Americans j. Minnesota Dept. Mary McNeff F&C; SR Dept. of Labor - of Economic Sec. (612) 296-6069 CETA Region I, State of Minnesota ANFINSON, HENDRICKSON Es' CO. — 12 - CERTIFIED PUBLIC ACCOUNTANTS +v� 2. Federally Financed Programs - Continued .11 For Whom Contact Person Type of Audit/ Audit Performed Telephone No. Audit Scope* Service Performe Lk. Minnesota Energy Mary Elverum F&C; R Dept. of Energy - Agency (612) 296-5120 New "Single Various (25) Audit" of Federal Grants of agency $4,000,000 ill 1. Cambridge State Norbert Johnson Compliance Dept. of Agricul- I. Hospital (612) 689-2121 Only ture; Child Nu- trition Program m. Housing Redevelop- William Ford F&C; R HUD - CDBG ment of Farmington (612) 463-7111 $200,000 Grant n. Housing Redevelop- William Ford F&C; R HUD - CDBG ment of Farmington (612) 463-7111 $90,000 Grant .:w o. 14 School Dist- N/A F&C; R Various Federal ricts, Annual Programs, pre- Audits vious HEW 10 p. 8 Rural Electric N/A F&C; R Rural Electri- fication Admin- istration, Var- ious Contruction WI. Loans 3. Nonprofit Organizations i. a. Chapel View Nurs- Roger Jewett F Annual Audit ing Home (612) 938-2761 b. Minnesota League Richard Kothe F Annual Audit of Credit Unions (612) 227-7751 c. Plumbers Union Frank Horak F Annual Audit; Local No. 34 (612) 224-3828 Special Services 4 d. Hennepin County George Klassman F Annual Audit Bar. Association (612) 335-0923 e. Scottish Rite of Louis Thompson F Annual Audit Masonry, Inc., etc. (612) 871-1500 Note: Other examples are also available. #, *F&C: Financial & Compliance ,a4, R: Recipient SR: Subrecipient I , v I ti ANFINSON, HENDRICKSON f& C.O. • - 13 - CERTIFIED PUBLIC ACCOUNTANTS I. III. ANFINSON, HENDRICKSON & CO. : UNDERSTANDING OF WORK; POLICY AND PROCEDURES 1 U. A. UNDERSTANDING OF WORK Anfinson, Hendrickson & Co. , will perform an audit of the City of Shakopee I. for calendar year 1982 conforming with generally accepted auditing standards: 1 . Assist City personnel in preparation of certain adjustment entries (taxes, etc. ) 'to complete modified accrual basis trial balances for pre- paration of financial statements. 2. Provide consultation, if requested, to City personnel in preparation of the City's Annual Financial Report conforming to the recently issued GAAFR Statements, the American Institute of Certified Public Accountants Industry Audit Guide for Governmental Units, State Reporting Requirments, applicable Statements of Position and Interpretations, and MFOA Certificate of Conformance reporting requirements. 3. Prepare a management letter with constructive comments and recommen- dations based on our observations and evaluation of internal control, accounting methods, forms, and procedures. The items will be discussed with administrative personnel as the audit progresses and at an exit conference. 4. Perform preliminary work prior to December 31, 1982, taxes receivable L work in February, and final fieldwork between March 1 and April 15, 1983. 5. Complete our work, opinion and management letter by May 15, 1983. The Annual Financial Report will be typed and compiled by the City. 6. Present an oral report to the City Council if desired. 7. Be available throughout the year at our standard rates to provide other specialized, services as requested. Note: We presently provide many varied services to our City client during the year. We are available on , call. B. POLICY AND PROCEDURES 1 . Supervision Policy and Procedures: The extent of supervision provided at all organizational levels of our a firm will depend upon many factors, including the complexity of the par- ticular assignment and the qualifications of the personnel assigned. However, staff supervision will include: a. Providing adequate information concerning objectives of tasks and responsibilities of staff person. b. Providing staff with information that may affect the procedures they are to perform. c. Instructing staff personnel to inform the engagement partner of any significant accounting and auditing questions raised during the audit. ANFINSON, HENDRICKSON & CO. - 14 — CERTIFIED PK;nuC A(CcnJNTAN s L d. Reviewing work performed by each staff person. Evaluate whether the <z.; results are consistent with conclusions to be presented in the auditor's report. 2. Review Policy and Procedures: a. The in-charge personnel reviews each workpaper as the fieldwork is completed. He approves, initials, and dates each page. All unac- ceptable workpapers, whether due to lack of content or clarity, must -, be redone. They must include appropriate legend, indexing symbols, conclusions, and documentation. I . b. The manager reviews the file and report. He resolves problem areas and conducts the exit conference with the auditee. c. The partner-in-charge performs a detailed review of both the file and 4. the report. He oversees resolution of any questioned items. d. The audit partner reviews the report to determine: 1. consistency and compliance with the reporting format and proce- dures of the firm. t 2. compliance with all generally accepted reporting standards and disclosure requirements. i e. The report, if typed and compiled by us, is prepared on the word processor. The completed report is proofed and corrected. f. The partner-in-charge reviews again before assembly and distribution. g. Each step is documented (initialed and dated). ANFINSON, HENDRICKSON & CO. • - 15 - CERTIFIED PUBLIC ACCOUNTANTS 1 IV. ANFINSON, HENDRICKSON & CO. : AUDIT FEE i!I A. AUDIT FEE FOR FISCAL YEAR 1982 Anfinson, Hendrickson & Co., agrees to perform an audit of the City of Shakopee for calendar year 1982 for a fee not to exceed $8,900. E. This assumes that City personnel will prepare the Annual Financial Report, I;; with some assistance from Anfinson, Hendrickson & Co. staff, and provide the usual year-end audit schedules essential to the audit. Any unusual, unfore- seen circumstances significantly affecting audit time requirements would be in addition to the above fee and discussed with you before proceeding. Such circumstances might include incomplete and unbalanced accounting records, absence of key personnel (e.g. termination) , lack of usual year-end audit schedules, special problems in taxes and special assessments receivable, etc. 1 The fee does not include the additional first-year cost for orientation, file build-up, etc. Those costs would be absorbed by us assuming a continuing relationship. B. ESTIMATED FEE FOR FISCAL YEAR 1983 Anfinson, Hendrickson & Co. estimates a fee of approximately $9,400 to $9,900 for fiscal year 1983. The estimated fee assumes a routine audit with no unusual, unforeseen circumstances or time requirements. 01 iii xI Ty . L ANFINSON, HENDRICKSON & CO. • • - 16 - CERTIFIED PUBLIC ACCOUNTANTS I 4_ V. ANFINSON, HENDRICKSON & CO. : AUDIT TEAM AND SUPERVISION ..T A. AUDIT TEAM I. Anfinson, Hendrickson & Co. has a number of experienced personnel in the governmental services department qualified to perform a city audit. Personnel are assigned to a new city audit client based on an evaluation of the mix of experience and qualifications required in each situation. Anfinson, Hendrickson & Co. 's policy for cities requires a partner-in-charge, a manager, and additional staff accountants of varying qualifications as deemed necessary by our evaluation. The same partner-in-charge and manager are assigned in subsequent years, but staff accountants may vary to some extent. After several years the situation 1. is reviewed. If it is in the best interest of the client and/or the firm to change managers (to maintain independence, etc. ) , such a change is made. The client is involved in this process. The following will complete the contracted assignment. Classification Name Partner-in-charge Donald Anfinson, CPA Manager Ken Malloy, CPA Staff Accountants: Doug Proctor, CPA Ann McIntosh "` B. SUPERVISION L 1. Partner-in-Charge: Will serve as project supervisor and contract representative. 4.. 2. Manager: Reviews the file and report; resolves any problems; conducts _ exit conference with the auditee. 3. Audit Partner: Reviews all audit reports without exception to determine: a. compliance with Anfinson, Hendrickson & Co. 's reporting standards and policies. b. compliance with governmental and AICPA pronouncements and disclosure requirements. 4 S. ANFINSON, HENDRICKSON & CO. - 17 - CERTIFIED PUBLIC ACCOUNTANTS 11 i RESUME DONALD D. ANFINSON, CPA, PARTNER ANFINSON, HENDRICKSON & CO. i i- PROFESSIONAL BACKGROUND AND RESPONSIBILITIES Joined Anfinson, Hendrickson & Co. in 1955 Received CPA certificate in 1961 Partner since 1962 Licensed to practice in State of Minnesota Responsible for governmental and nonprofit organization services Serves as engagement partner Plans and directs audits and management services Reviews files Serves as liaison with project directors Maintains and disseminates governmental and other applicable technical resource material Prepares proposals for all services provided by the department Stays abreast of rules, regulations, and statutory changes Understands thoroughly the AICPA Industry Audit Guide for Audits of State and Local Governmental Units, Governmental Accounting and Financial Reporting 'r Principles Statements 1, 2, and 3, Statements of Position, GAO's Standards for .F. Audit of Governmental Organizations, Programs, Activities, and Functions, Federal Program Audit Guides, including the new "Single Organization-Wide f9 Audit" issued to replace those guides . 14 EXAMPLES OF CLIENTS LOCAL UNITS OF GOVERNMENT Audits and varied special services for nine cities in the State of Minnesota annually Annual audits and varied special services for a number of school districts I. Annual audits, state reports, tax returns, and municipal support projections for several Volunteer Fire Relief Associations Annual audits and special audits (federal grants) of several Housing Redevelopment Authorities Annual audits and cost report for a municipal hospital Special investigation of significant irregularities for a city Special investigation of irregularities for a school district FEDERAL GRANT AUDITS AND AMOUNTS i. Community Development Block Grants - ° ' City of Golden Valley $90,000 City of Elk River $225,000 City of Wells $350,000 and $352,000 1, HRA of Farmington $290,000 HRA of Farmington $90,000 t 1 ANFINSON, HENDRICKSON El Co. - 18 - CERTIFIED PUBLIC ACCOUNTAN 5 Page 2 Donald Anfinson, Partner FEDERAL GRANT AUDITS AND AMOUNTS - Continued CETA, Prime Sponsor and Subgrantees - Quad County CET Consortium $10,000,000 CETA, Subgrantees - ' Minnesota Department of Economic Security - Region I, State of Minnesota $785,000 Title V, Older Americans Act $650,000 Title V, Older Americans Act $263,000 City of Minneapolis - Various contracts $1 ,638,000 Various contracts $2,204,000 Local Public Works (LPW) Grants - City of St. Paul (city hall annex) $3,000,000 Other Substantial Federal Programs - Minnesota Energy Agency - the new "single" audit $4,000,000 Various Federal Programs of School Districts Audited Annually - $200,000 to $700,000 Title I: Public Law 89-10 =} Title III: Public Law 91-230 Title IV: Public Laws 93-380; 95-561 Title IVA: Indian Education Act „, Title VI: Public Law 94-142 Federal Revenue Sharing E. Present in all nine city audits $15,000 to $100,000 EPA Grant Audit - City of Princeton $479,000 NONPROFIT ORGANIZATIONS Annual audits, accounting system installation and modifications, and other special services for five neighborhood health clinics i Annual audits for East Central Library (covers six counties) Annual audits and tax returns for Lake Nokomis Homes Annual financial statements, tax returns, and systems installation for a Masonic Lodge Annual audit and special investigation for a union local 1 Annual audits, year-end financial statements, and tax returns for townhome associations i. A. STATE AGENCIES Office of State Auditor - Annual audit of a county State Planning Agency - Medical Research Grant audits Minnesota Energy Agency - Performed the new "Single" audit of the Agency; included substantial federal programs ANFINSON, HENDRICKSON & CO. - 19 - CERTIFIED PUBLIC ACCOUNTANTS Page 3 Donald D. Anfinson, Partner L STATE AGENCIES - Continued Minnesota Department of Economic Security - CETA Subgrantee Audits - Region I of State of Minnesota CETA Subgrantee Audits - Title V, Older Americans Act (2 projects) Cambridge State Hospital - Child Nutrition Program; audit of system and lunch count COMMERCIAL AND OTHER tt Commercial audits, interim accounting and tax services, installation and modifi- oi cation of accounting and data processing systems. CONTINUING EDUCATION AND CERTIFICATION Averages 60 to 70 hours of continuing professional education annually, typical of all partner and professional staff at Anfinson, Hendrickson & Co. His empha- I . sis is on governmental accounting and auditing courses and current accounting and auditing pronouncements of the American Institute of Certified Public Accountants. - Licensed to practice in the State of Minnesota. PROFESSIONAL SOCIETY MEMBERSHIPS i. American Institute of Certified Public Accountants (AICPA) Minnesota Society of Certified Public Accountants (MSCPA) 1 Minnesota Chapter of Municipal Finance Officer's Association (MFOA) Municipal Finance Officer's Association of the U.S. and Canada Minnesota Association of School Business Officials (MASBO) Past chairman, vice chairman - Governmental Accounting and Auditing Committee, MSCPA Sub-committee on interpretation/application of governmental industry audit guide, MSCPA Instructor, governmental professional development course, MSCPA reviewer, NCPA Group Technical presentations at annual MFOA conference and MASBO meetings } Program Committee of MFOA E. SUMMARY OF EXPERIENCE 1979 - 1982 T STATE AND/OR LOCAL AGENCIES > 14 Type of Audit Engagement For Whom Audit Contact Person Performed* Responsibility Performed Telephone No. I F&C; Five Medical Partner-in-charge City of St. Paul William G. Timm Clinics (612) 292-7741 ANFINSON, HENDRICKSON & CO. - 20 - CERTIIIEP PUBLIC ACCOUNTANTS I Page 4 Donald D. Anfinson, Partner oil STATE AND/OR LOCAL AGENCIES - Continued Type of Audit Engagement For Whom Audit Contact Person E. Performed* Responsibility Performed Telephone No. F; Annual Audit Partner-in-charge City of Farmington William Ford ka (612) 463-7111 F; Annual Audit Partner-in-charge City of Golden Jeff Sweet Valley (612) 545-3781 F&C; R Medical Partner-in-charge State Planning Leo Steiner Grants Agency (612) 296-6077 F&C; .Benton County Partner-in-charge Office of the State Milton Wedin 1 Auditor (612) 296-4715 F&C; Annual Audit Partner-in-charge Wells Municipal Mike Hammer Hospital (507) 553-3111 1. F; Annual Audit Partner-in-charge Seven other cities See II A. for data and contact person Li F; Annual Audit Partner-in-charge Burnsville School Carter Christie District (612) 887-7226 71 F; Annual Audit Partner-in-charge Mounds View School Neal Lawson 1. District (612) 636-3650 F; Annual Audit Partner-in-charge Osseo School Don Klassy k District (612) 425-4131 4. F; Annual Audit Partner-in-charge Educational Coop. Gerald Mansergh I1ServiceUnit (612) 781-5051 F; Annual Audit Partner-in-charge Four other school See II A. for data districts and contact person FEDERAL FINANCED PROGRAMS F&C; SR CETA Partner-in-Charge City of Minneapolis Dallas Peterson (612) 348-2026 w F&C; R L.P.W. Partner-in-Charge City of St. Paul R. Manning (612) 298-4012 F&C; R CDBG Partner-in-Charge City of Golden Jeff Sweet ' Valley (612) 545-3781 F&C; R CDBG Partner-in-Charge City of Wells Dolly Schultz (507) 553-5823 ANFINSON, HENDRICKSON 6' CO. } - 21 "" CERTIFIED PUBLIC ACCOUNTANTS >w Page 5 Donald D. Anfinson, Partner . FEDERAL FINANCED PROGRAMS - Continued ., Type of Audit Engagement For Whom Audit Contact Person Performed* Responsibility Performed Telephone No. F&C; R CDBG Partner-in-Charge City of Elk River Robert Middaugh (612) 441-2052 C; Child Nutrition Partner-in-Charge Cambridge State Norbert Johnson Hospital (612) 689-2121 F&C; R CDBG Partner-in-Charge HRA of Farmington William Ford (612) 463-7111 CETA Prime Sponsor; Partner-in-Charge Quad County Anne Peterson F&C; R&SR Consortium (612) 698-4212 F&C; SR CETA Partner-in-Charge MN Department of Mary McNeff Region I Economic Security (612) 296-6069 F&C; SR CETA Partner-in-Charge MN Department of Mary McNeff Title V (2 audits) Economic Security (612) 296-6069 ,1 F; Annual Audit Partner-in-charge Burnsville School Carter Christie District (612) 887-7226 F; Annual Audit Partner-in-charge Mounds View School Neal Lawson District (612) 636-3650 F; Annual Audit Partner-in-charge Osseo School Don Klassy District (612) 425-4131 F; Annual Audit Partner-in-charge Educational Coop. Gerald Mansergh Service Unit (612) 781-5051 F; Annual Audit Partner-in-charge Four other school See II A. for data districts and contact person Y { NONPROFIT ORGANIZATIONS F; Annual Audit Partner-in-charge Plumbers Union Local Frank Horak No. 34 (612) 224-3828 F; Annual Audit Partner-in-charge Broadway Apartments Paul Arnfeldt livos (507) 451-8524 A F; Annual Audit Partner-in-charge Optimist Club Golden Jim Brunton Valley (612) 544-9307 1 *F&C: Financial & Compliance R: Recipient t SR: Subrecipient ANFINSON, HENDRICKSON &' CO. - 22 - CERTIFIED PUMAACCOUNTANTS 14 RESUME KENNETH W. MALLOY, CPA, MANAGER 4 ANFINSON, HENDRICKSON & CO. PROFESSIONAL BACKGROUND AND RESPONSIBILITIES Joined Anfinson, Hendrickson & Co. , in 1977 Received CPA Certificate in 1979 Licensed to practice in State of Minnesota 1. Serves as manager in governmental service department Supervises audits and management services Stays abreast of rules, regulations, and statutory changes Understands thoroughly the AICPA Industry Audit Guide for Audits of State and Local Governmental Units, Governmental Accounting and Financial Reporting Principles Statements 1 , 2, and 3, Statements of Position, GAO's Standards for Audit of Governmental Organizations, Programs, Activities, and Functions, Federal Program Audit Guides, including the new "Single Organization-Wide Audit" issued to replace those guides EXAMPLES OF CLIENTS LOCAL UNITS OF GOVERNMENT Audits and varied special services for nine cities in the State of Minnesota annually Annual audits and varied special services for a number of school districts Annual audits, state reports, tax returns, and municipal support projections for several Volunteer Fire Relief Associations Annual audits and special audits (federal grants) of several Housing Redevelopment Authorities Annual audits and cost report for a municipal hospital Special investigation of significant irregularities for a city FEDERAL GRANT AUDITS AND AMOUNTS Various Federal Programs of School Districts Audited Annually - $200,000 to $700,000 Title I: Public Law 89-10 Title III: Public Law 91-230 Title IV: Public Laws 93-380; 95-561 Title IVA: Indian Education Act Title VI: Public Law 94-142 Federal Revenue Sharing - Present in all nine city audits $15,000 to $100,000 ANFINSON, HENDRICKSON & CO. - 23 - CERTIFIED PUBLIC ACCOUNTANTS Page 2 Ken Malloy, Manager , NONPROFIT ORGANIZATIONS I. Annual audits, accounting system installation and modifications, and other special services for five neighborhood clinics Annual audits, medicare, and welfare reports for two nursing homes °"i Annual audits and accounting system implementation for a local union STATE AGENCIES i. State Planning Agency - 39 Medical Research Grant audits Cambridge State Hospital - Child Nutrition Program; audit of system and lunch count COMMERCIAL AND OTHER Special royalty audit of a large paper manufacturer Cash flow projections, break-even analysis, and management for an auto parts store Financial statement reviews, compilations, and tax work for various clients such as a large farm operation, real estate developers, and i. land surveyers t CONTINUING EDUCATION AND CERTIFICATION Averages 60 to 70 hours of continuing professional education annually, typi- 1- cal of all partner and professional staff at Anfinson, Hendrickson & Co. His emphasis is on governmental accounting and auditing courses and current accounting and auditing pronouncements of the American Institute of Certified Public Accountants. Licensed to practice in the State of Minnesota. -; Bachelor of Arts degree in accounting; College of St. Thomas, 1977 °` Participated in two accounting internships SBA interim management/marketing project PROFESSIONAL SOCIETY MEMBERSHIPS American Institute of Certified Public Accountants (AICPA) , Minnesota Society of Certified Public Accountants (MSCPA) Minnesota Chapter of Municipal Finance Officer's Association (MFOA) Municipal Finance Officer's Association of the U.S. and Canada ,,, Minnesota Association of School Business Officials (MASBO) M 11 ANFINSON, HENDRICKSON & C.O. '; — 24 - CERTIFIED PUBLIC ACCOUNTANTS ha Page 3 Ken Malloy, Manager SUMMARY OF EXPERIENCE 1979-1982 STATE AND/OR LOCAL AGENCIES Type of l Audit Engagement For Whom Contact Person Performed* Responsibility Audit Performed Telephone No. I F; Annual Manager of Audit City of Farmington William Ford Audit (612) 463-7111 F; Annual Manager of Audit City of Circle Pines Craig Rapp Audit (612) 784-5898 F; Annual Manager of Audit City of Newport John Hawes Audit (612) 459-5677 - F; Annual Manager of Audit Mounds View School Neal Lawson Audit District (612) 636-3650 d- F&C; Annual Manager of Audit Burnsville School Carter Christi Audit District (612) 887-7226 F; Annual Manager of Audit Lakeville School Ray Jesh Audit District (612) 469-4461 F; Annual Manager of Audit Wells Municipal Hospital Mike Hammer uN Audit (507) 553-3111 I. F; Annual Manager of Audit HRA of Golden Valley Jeff Sweet Audit (612) 545-3781 F; Annual Manager of Audit HRA of Farmington William Ford Audit (612) 463-7111 F&C; R Manager of Audit State Planning Agency Leo Steiner Medical Grants (612) 296-6077 �.a I. FEDERAL FINANCED PROGRAMS F&C; R Manager of Audit City of Golden Valley Jeff Sweet 1. Federal Revenue (612) 545-3781 Sharing F&C; R Manager of Audit City of Farmington William Ford 44 Federal Revenue (612) 463-7111 A Sharing ('"° F&C; R Manager of Audit City of Circle Pines Craig Rapp Federal Revenue (612) 784-5898 Sharing i L. ANFINSON, HENDRICKSON & CO. - 25 - CERTIFIED Pt_RI.IC ACCOUNTANTS IA Page 4 Ken Malloy, Manager �. FEDERAL FINANCED PROGRAMS - Continued Type of Audit Engagement For Whom Contact Person Performed* Responsibility Audit Performed Telephone No. " F&C; R Manager of Audit City of Newport John Hawes Federal Revenue (612) 459-5677 Sharing F&C; R Manager of Audit For each ISD listed N/A Federal Revenue on Part B Sharing NONPROFIT ORGANIZATIONS F; Annual Manager of Audit Chapel View Inc., Roger Jewett Audit and related foundation (612) 938-2761 F; Annual Manager of Audit Family Tree, Inc. Peg LaBore Audit (612) 645-0478 F; Annual Manager of Audit North End Health Center Steve Martin Audit (612) 489-8021 F; Annual Manager of Audit Helping Hand Health George Castilla Audit Center (612) 224-7561 F; Annual Manager of Audit Plumbers Union Local #34 Frank Horak i.. Audit (612) 224-3828 *F&C: Financial & Compliance R: Recipient SR: Subrecipient ANFINSON, HENDRICKSON Ed CO. - 26 - CERTIFIED PUBLIC ACCOUNTANTS RESUME DOUGLAS J. PROCTOR, CPA, STAFF ACCOUNTANT ANFINSON, HENDRICKSON & CO. 1 I... PROFESSIONAL BACKGROUND AND RESPONSIBILITIES Joined Anfinson, Hendrickson & Co., in 1980 Received CPA Certificate in 1982 w Serves as staff accountant a EXAMPLES OF CLIENTS LOCAL UNITS OF GOVERNMENT Annual audits and varied special services for eight cities in the State of Minnesota t Annual audits and varied special services for nine school districts, small to large, served by two separate regional computers Annual audits, state reports, tax returns, and municipal support projections of five Volunteer Fire Relief Associations Li Special audits (federal grants) of three Housing Redevelopment Authorities Annual audit and Medicare provider cost report of a municipal hospital Annual audit of a municipal retirement residence °° FEDERAL GRANT AUDITS AND AMOUNTS Community Development Block Grants - City of Golden Valley $90,000 City of Elk River $225,000 City,of Wells $352,000 4. CETA, Prime Sponsor and Subgrantees - Quad County CET Consortium $10,000,000 L. CETA, Subgrantees -- Minnesota Department of Economic Security - I Title V, Older Americans Act, nine subgrantees $650,000 Title V, Older Americans Act, three subgrantees $263,000 Varied Substantial Federal Programs - $4,000,000 Federal Revenue Sharing - Present in all city audits $15,000 to $100,000 ,iii NONPROFIT ORGANIZATIONS Annual audit and tax return of a retirement residence and related foundation Annual audit of a Masonic Lodge Tax returns for a townhome association Annual audits of two Rural Electric Cooperatives Annual audits and tax returns of three health clinics ANFINSON, HENDRICKSON & CO. - 27 - CERTIFIED PUBLIC,ACCOUNTANTS 14 Page 2 Douglas Proctor, Staff Accountant STATE AGENCIES State Planning Agency - Medical research grant audits Minnesota Energy Agency - Performed the new "Single" audit of the Agency; includes substantial federal programs = Minnesota Department'of Economic Security - 4 CETA subgrantee audits - Title V, Older Americans Act COMMERCIAL Annual audit of an SEC engineering and manufacturing company Annual audits, reviews, compilations, and tax returns for a wide A variety of small businesses. 1,. CONTINUING EDUCATION AND CERTIFICATION Averages 60 to 70 hours of continuing professional education annually, typical of all partners and professional staff at Anfinson, Hendrickson & Co. Bachelor of Science degree in accounting, University of Minnesota, 1980 2 { r. PROFESSIONAL SOCIETY MEMBERSHIP 144 Minnesota Society of Certified Public Accountants American Institute of Certified Public Accountants SUMMARY OF EXPERIENCE 1979-1982 STATE AND/OR LOCAL AGENCIES Type of Audit Engagement For Whom Contact Person Performed* Responsibility Audit Performed Telephone No. F; Annual Junior Audit Staff City of Golden Valley Jeff Sweet Audit (612) 545-3781 F; Annual Junior Audit Staff City of Elk River Robert Middaugh Audit (612) 441-2052 F; Annual Junior Audit Staff City of Hugo Carol Williams Audit (612) 429-6676 F; Annual Junior Audit Staff City of Cambridge Scott Larson Audit (612) 434-3655 F; Annual Junior Audit Staff City of Wells Dolly Schultz Audit (507) 553-5823 ANFINSON, HENDRICKSON Ea CO. �,- — 28 — CERTIFIED PUBLIC ACCOUNTANTS iiia 1 Page 3 Douglas Proctor, Staff Accountant I:I STATE AND/OR LOCAL AGENCIES - Continued I. Type of Audit Engagement For Whom Contact Person Performed* Responsibility Audit Performed Telephone No. c;; F&C; R Junior Audit Staff State Planning Agency Leo Steiner Medical Grants (612) 296-6077 I. F&C Junior Audit Staff Wells Municipal Hospital Mike Hammer Annual Audit (507) 553-3111 1. F; Annual Junior Audit Staff Mounds View School Neal Lawson Audit District (612) 646-3650 F; Annual Junior Audit Staff Osseo School District Don Klassy Audit (612) 425-4131 F; Annual Junior Audit Staff Four other school See II A. for d Audit districts and contact per 1,4 FEDERAL FINANCED PROGRAMS F&C; R Junior Audit Staff City of Golden Valley Jeff Sweet ;? CDBG (612) 545-3781 f 6 F&C; R Junior Audit Staff City of Wells Dolly Schultz CDBG (507) 553-5823 .. F&C; R Junior Audit Staff City of Elk River Robert Middaugh CDBG (612) 441-2052 P r CETA Prime Junior Audit Staff Quad County Consortium Anne Peterson Sponsor; F&C; (612) 698-4212 R&SR F&C; SR Junior Audit Staff Minnesota Department of Mary McNeff CETA; Title V Economic Security (612) 296-6069 F&C; R Junior Audit Staff Minnesota Energy Agency Mary Elverum "Single" (612) 296-5120 Audit NONPROFIT ORGANIZATIONS w F; Annual Junior Audit Staff Broadway Apartments Paul Arnfeldt Audit (507) 451-8524 A F; Annual Junior Audit Staff Scottish Rite of Free Louis Thompson Audit Masonry (612) 871-1500 *F&C: Financial & Compliance R: Recipient SR: Subrecipient ANFINSON, HENDRICKSON & CO. - 29 - CERTIFIED PUBLIC ACCOUNTANTS RESUME ati ANN W. MCINTOSH, STAFF ACCOUNTANT ANFINSON, HENDRICKSON & CO. PROFESSIONAL BACKGROUND & RESPONSIBILITIES • Joined Anfinson, Hendrickson & Co. , in January, 1982 Serves as staff accountant EXAMPLES OF CLIENTS LOCAL UNITS OF GOVERNMENT ;:; Annual audits and varied special services for five school districts, small to large Annual audits for five cities in the State of Minnesota NONPROFIT ORGANIZATIONS Annual audit for the Viking Council, Boy Scouts of America Annual audits of two Rural Electric Cooperatives, one of which owns its own in- house computer system Annual audit of a nonprofit nursing home X COMMERCIAL AND OTHER Interim accounting work for a veterinary clinic and a pest control company CONTINUING EDUCATION AND CERTIFICATION Average 60 to 70 hours of continuing professional education annually, typical of all partners and professional staff at Anfinson, Hendrickson & Co. Bachelor of science degree in accounting, University of Minnesota - Minneapolis, 1 1981 SUMMARY OF EXPERIENCE 1979-1982 STATE AND/OR LOCAL AGENCIES Type of Audit Engagement For Whom Contact Person Performed* Responsibility Audit Performed Telephone No. F; Annual Junior Audit Staff City of Golden Valley Jeff Sweet Audit (612) 545-3781 F; Annual Junior Audit Staff City of Elk River Robert Middaugh Audit (612 ) 441-2502 ANFINSON, HENDRICKSON E? CO. - 30 - CERTIFIED PUBLIC ACCOUNTANTS .2: Im Page 2 Ann W. McIntosh, Staff Accountant e STATE AND/OR LOCAL AGENCIES - Continued 1 Type of Audit Engagement For Whom Contact Person Performed* Responsibility Audit Performed Telephone No. at F; Annual Junior Audit Staff City of Cambridge Scott Larson Audit (612) 434-3655 F; Annual Junior Audit Staff City of Farmington William Ford to Audit (512) 463-7111 I. F; Annual Junior Audit Staff City of Circle Pines Craig Rapp Audit (612) 784-5898 ;: F; Annual Junior Audit Staff Inver Grove Heights Wally Eklund : Audit School District (612) 457-7210 to F; Annual Junior Audit Staff Osseo School District Don Klassy Audit (612) 425-4131 F; Annual Junior Audit Staff Burnsville School Carter Christie Audit District (612) 887-7226 ar . F; Annual Junior Audit Staff Lakeville School Ray Jesh it Audit District (612) 469-4461 10 F; Annual Junior Audit Staff St. Francis School Lisa Hasledalen 1. Audit District (612) 753-2550 NONPROFIT ORGANIZATIONS F; Annual Junior Audit Staff Viking Council - Boy Keith Kelsey Audit Scouts of America (612) 545-4550 F; Annual Junior Audit Staff Chapel View, Inc. Roger Jewett I. Audit (612) 938-2761 F; Annual Junior Audit Staff Wright-Hennepin David Larson Audit Cooperative Electric (612) 478-6006 Association [.., F; Annual Junior Audit Staff East Central Electric Jerome Haider Audit Association (218) 434-7627 to Oi 1 *F&C: Financial & Compliance R: Recipient SR: Subrecipient L ANFINSON. HENDRICKSON fd CO. - 31 - CERTIFIED PUBLIC ACCOUNTANTS CPAAmerican Institute of Certified Public Accountants 1211 Avenue of the Americas.New York.New York 10036 (212j 575-6200 December 11, 1981 SEC Practice Section Quality Control Review Panel # AA1019 To the Partners of Anfinson, Hendrickson & Co. , and Peer Review Committee SEC Practice Section AICPA Division for CPA Firms I was appointed by the peer review committee to serve as the quality control review panel for the review of the system of quality control for the accounting and auditing practice of Anfinson, Hendrickson & Co. for the year ended September 30, 1981. My opinion in this report is based upon my performance of the following functions in accordance with the standards established for quality control review panels: Determined before National CPA Group commenced its review that National CPA Group met the qualifications for a reviewing association and was qualified to perform this review. Obtained a general familiarity with Anfinson, Hendrickson & Co. 's quality control policies and procedures. Concurred in the nature and scope of the review procedures performed by National CPA Group in advance of their application, including the bases for .the selection of engagements to be included in the field review. Visited one Anfinson, Hendrickson & Co. practice office during the course of National CPA Group's review of the office for the purposes of confirming my general familiarity with Anfinson, Hendrickson & Co. 's quality control policies and procedures and observing the work performed by National CPA Group in it tests of Anfinson, Hendrickson & Co. 's compliance with them. During such visit, I reviewed on a test basis working papers prepared by National CPA Group and working papers and other documentation prepared by Anfinson, Hendrickson & Co. that National CPA Group previously had reviewed. I also discussed National CPA Group's findings and conclusions with its representatives and was present during their final discussion of such findings and conclusions with representatives of Anfinson, Hendrickson & Co. Read National CPA Group's summary review memorandum. Observed National CPA Group's final discussion of its overall findings and conclusions with Anfinson, Hendrickson & Co. Concurred with National CPA Group's conclusion that a letter of comment is not 'required. Read the accompanying report of National CPA Group. In performing my work, I have given consideration to the following general characteristics of a system of quality control. A firm's system of quality control encompasses its organizational structure and the policies adopted and procedures established to provide the firm with reasonable assurance of conforming with professional standards in the conduct of its accounting and auditing practice. Professional standards are expressed in terms of broad concepts and objectives rather than detailed procedures, and their application requires the exercise of professional judgment in a variety of circumstances. The extent of a firm's quality control policies and procedures and the manner in which they are implemented will depend upon a variety of factors, such as the size and organizational structure of the firm, the nature of its practice, and its philosophy about the degree of operating autonomy appropriate for its people. •Variance in individual performance and professional interpretation affects the degree of compliance with a firm's prescribed quality control policies and procedures; therefore, adherence to all policies and procedures in every case may not be possible, but compliance does require adherence to prescribed policies or procedures in the substantial majority of situations. Based on the functions performed as set forth above, in my opinion, the system of quality control for the accounting and auditing practice of Anfinson, Hendrickson & Co. for the year ended September 30, 1981, met the objectives of quality oontrol standards established_ by AICPA and was being complied with during the year then ended to provide the firm with reasonable assurance of conforming with professional standards. Quality Control Review Panel No. AA1019 Prentice N. Ursery Chairman 3 C NATIONAL 3 1 GROUP I t:i? December 11, 1981 To the Partners Anfinson, Hendrickson & Co. We have reviewed the system of quality control for the accounting and auditing practice of Anfinson, Hendrickson & Co. in effect for the year ended ,. September 30, 1981. Our review was conducted in conformity with standards for quality control compliance reviews promulgated by the peer review committee of the SEC practice section of the AICPA Division for CPA Firms (the section). We i tested compliance with the firm's quality control policies and procedures and membership requirements of the section to the extent we considered appropriate. These tests included the application of the firm's policies and procedures on s• selected accounting and auditing engagements. In performing our review, we have given consideration to the general charac- ` teristics of a system of quality control as described in quality control stan- .„ dards issued by the AICPA. Such a system should be appropriately comprehensive and suitably designed in relation to the firm's organizational structure, its policies and the nature of its practice. Variance in individual performance can affect the degree of compliance with a firm's prescribed quality control policies and procedures. Therefore, adherence to all policies and procedures in every case may not be possible, but compliance does require adherence to prescribed policies and procedures in a substantial majority of situations. In our opinion, the system of quality control for the accounting and auditing practice of Anfinson, Hendrickson & Co. in effect for the year ended September 30, 1981, met the objectives of quality control standards established by the AICPA and was being complied with during the year then ended to provide the firm with reasonable assurance of conforming with professional standards. Also, in our opinion the firm was in conformity with the membership requirements of the section in all material respects. ii Arthur H. Metcalf II t Team Captain TWO PENN PLAZA, SUITE 1530, NEW YORK, N.Y. 10121, PHONE 212-594-5475 Deloitte Haskins+SeIIs CITY OF SHAKOPEE, MINNESOTA Audit Proposal and Professional Qualifications September 1982 Deloitte Haskins Sells 1360 Northwestern National Bank Building 55 East Fifth Street Saint Paul, Minnesota 55101 (612) 291-8110 Cable DEHANDS Mr . Gregg Voxland September 28 , 1982 Finance Director City of Shakopee 129 East First Avenue Shakopee , Minnesota 55379 Dear Mr . Voxland : We are pleased to respond to your invitation to submit a proposal for providing auditing services to the City of Shakopee . We have included with this proposal a brochure describing our Governmental Services Department , which includes information concerning: . The variety of our services to governments in Minnesota ▪ Professional activities . Resumes of key personnel • References We would consider it a distinct privilege to work with City of Shakopee officials and staff , and look forward to being given the opportunity to provide professional services to the City . Yours very truly , DELOITTE HASKINS & SELLS Michael J . Vinyon Partner CONTENTS Page OUR ENGAGEMENT PLAN Auditing Services 1 Professional Personnel 2 Timely Services 2 OUR CONSTRUCTIVE APPROACH Constructive Service Approach 3 Meetings and Communications 3 Improving Financial Reports 4 ESTIMATED FEES 5 REFERENCES 6 AN INTRODUCTION TO OUR FIRM MINNESOTA GOVERNMENTAL SERVICES DEPARTMENT Deloitte Haskins-Sells 1 OUR ENGAGEMENT PLAN Auditing Services We would perform an examination of the financial statements of the City of Shakopee and the Shakopee Housing and Redevelopment Authority for the year ending December 31 , 1982 . Our examination would be made in accordance with generally accepted auditing standards and would include such tests of the accounting records and other procedures as we consider necessary to express an opinion on such financial statements . Our audits are carried out in accordance with the audit guide , Audits of State and Local Governmental Units , as amended , published by the American Institute of Certified Public Accountants , and meet the relevant requirements of the State Auditor and other regulatory agencies . We plan to begin serving the City as soon as we are authorized to proceed , initially by determining an audit timing schedule with the administration. We will begin the audit by performing a thorough review of your operations and your system of internal controls . Based on our review, we will determine the extent of the audit testing required . _ In connection with our audits of other cities , we have developed a number of specialized comprehensive audit programs . We believe that the availability of audit programs used on other audit engagements will be of significant assistance as we plan the audit procedures to be used at the City of Shakopee . At the conclusion of our examination, we will issue our opinion on the combined financial statements included in the City ' s Comprehensive Annual Financial Report , and an "in relation to" opinion on the combining and individual fund statements and schedules . This scope and opinion will be similar to that used in prior audits . We understand that the financial statements of the Shakopee Public Utilities Commission will be included in the City ' s comprehensive report for the first time for 1982 . Inasmuch as these statements will be audited by other auditors , we will expect to rely upon the opinion of the other auditors as to the fairness of such statements . Deloitte Haskins-Sells 2 Professional Personnel — Our services to the City of Shakopee will be the responsibility of Mr . Michael J. Vinyon , Partner . Mr . John B. Lilja , Manager , will be — the supervisor of audit services , and Mr . James A. Bartholomew will serve as the in-charge accountant . The assignment of an assistant staff accountant will depend on the final determination of the audit time schedule which will be developed in conjunction with City officials . We have included in this proposal a brochure which describes our — Governmental Services Department and includes resumes of selected professional personnel . DH&S has a policy of rotation of the senior accountant in-charge of the audit at least every three years . The in-charge accountant assigned will always have prior audit experience with governmental organizations . — Timely Services Our audit services to Shakopee begin in the fall each year as we bring our professional staff involved in city audits together for an — updating seminar . This meeting provides overall planning guidance to the eight in-charge accountants of our city audits . Next , we hold a planning meeting with City officials , and begin our — preliminary field work . This year , we would expect to carry out this work between December 1 and 15 . — Our final audit field work will begin on March 15 and continue into April . We will ensure that our work is completed within a timetable to be developed with the City , so that the annual financial reports _. may be distributed by May 15 , 1983 . _ Deloitte Haskins+Sells 3 OUR CONSTRUCTIVE APPROACH Constructive Service Approach We believe that the rendering of audit services means much more than the basic concept of an audit . As a result of our evaluation of internal controls and our knowledge of your financial and administrative matters obtained during the audit , we are in a position to develop recommendations that will enable you to increase the effectiveness of City operations and improve its accounting and administrative controls . Because we recognize this opportunity, we always take a constructive approach to our auditing , and bring to your attention any matters that we feel would be beneficial to City operations . At the conclusion of our examination, we issue to the City Council our opinion on the City ' s financial statements and related schedules , for inclusion in the Comprehensive Annual Financial Report . In addition , we issue to the Council a commentary letter report including our observations , comments , and recommendations concerning accounting systems , procedures , internal controls and any other matters which , in our opinion , could be beneficial to the future operations of the City. It is our practice to review and discuss with the Council the results of our examination and the related reports . We maintain frequent contact with City officials throughout the year in order to be constantly alert for situations where we could provide prompt and useful assistance . We firmly believe that our continuing attention to the City ' s operations will maximize the benefits of our services . Meetings and Communications Our experience in governmental auditing has shown us a continuing need for coordinating our work and communicating with elected — officials and their committees . In all of our governmental work we have been extensively involved in meetings with boards and committees . We find that this approach achieves a clear understanding among all parties of the audit scope, the accounting policies , the necessary and suggested disclosures , as well as the layout and format of the reports . Issues of mutual concern are most easily resolved by liaison and good communications . Deloitte Haskins-Sells 4 Improving Financial Reports We have assisted all of our city government clients in reformatting their financial statements in accordance with Statement No . 1 issued by the National Council of Governmental Accounting. We also have extensive experience in assisting our clients in developing financial reports for submission to the MFOA Certificate of Conformance program. Several of our city government clients now have received this certification. We hope that we can assist Shakopee to obtain this important national recognition for meeting the highest standards for financial reporting. Deloitte Haskins+Sells 5 ESTIMATED FEES Our professional fees are based on the actual time spent on the engagement at hourly rates related to the experience of the individuals assigned . Based on our limited discussion with you regarding City records and procedures and our experience with cities of comparable size , we estimate that our charges for the audits of the City and the Shakopee HRA will range from $9 ,000 to $10 ,000 , including out-of- pocket expenses . The upper level of this estimate would not be exceeded without your prior approval. Should the time required for the audit be less than anticipated , we would bill you on the basis of actual time spent . Additional costs are incurred in connection with the first audit engagement of any organization . Such costs in the gathering of historical and background information and the initial review and write-up of procedures in the evaluation of internal controls . When there is a reasonable likelihood of establishing a continuing professional relationship, it is our policy to absorb such first-time costs . Accordingly, the above fee estimate does not include these costs . Deloitte Haskins—Sells 6 REFERENCES The best appraisal of the quality of services rendered by a firm of certified public accountants is that of its clients . We are proud of the quality of services which we render , and therefore encourage you to contact our clients for such an appraisal. The following are individuals from our client organizations in Minnesota who can provide a sound objective evaluation of services we have provided : . Mr . Lyle Olson Director of Staff Services ORME City of Bloomington . Mr . H. James Otto Finance Director City of Anoka . Mr . Charles Darth Finance Director City of Brooklyn Park . Mr . Lloyd Schnelle City Administrator City of Ramsey . Mr . Richard Gangelhoff Finance Director City of Robbinsdale . Mr . Greg Andrews Finance Director Metropolitan Transit Commission In addition , you should feel free to contact us for references relating to any of our other clients . Deloitte Haskins-Sells Deloitte - Haskins+SeIIs USA _ An Introduction - to Our Firm Professional Qualifications and Services 7 F 7 1 7 Deloitte Haskins&Sells is an international accounting firm of more than 23,000 people, in 311 offices, in 66 countries.We serve an almost endless variety of clients,private and public, around the world. Our partners and other professionals stand ready to help you with any accounting,auditing,tax, or management advisory need—big or small, ..., virtually anywhere. At DH&S,we believe that serving a client properly involves more than just technical competence. It also takes lots of sound business judgment... together with an innovative application of the skills of our profession. It's an attitude we think of as going "Beyond the Bottom Line."TM Deloitte - Haskins Sells Beyond the bottom line — General Information WORLDWIDE ORGANIZATION Deloitte Haskins&Sells is one of the oldest and largest public accounting firms in the world. Our objective is to provide clients with accounting, auditing,tax, man- — agement advisory and related services of the finest quality— services that are: Fully responsive to the special needs of each client — Independent, objective and of utmost integrity Of the highest technical standards Innovative and progressive Aimed at strengthening the management process Conducted effectively and efficiently Rendered wherever and whenever needed — International The Deloitte Haskins&Sells International organization numbers over 23,000 — people operating through a network of 311 offices in 66 countries. Our international organization is governed by an Executive Committee chaired by the Managing Partner of the United States firm. Our organization and operating practices are designed to enable offices everywhere to provide clients with uniformly high-quality professional services. Quality control is exercised through working-paper reviews, office visits, and personnel exchange programs '— among countries. International offices are staffed primarily by nationals who have an intimate — knowledge of the business customs, accounting conventions, taxes and other government regulations of their countries. In addition, many Americans are on international assignments in offices around the world. They are experienced in United States accounting, auditing, tax, and consulting practices and in serving multinational corporations and executives abroad. To serve our multinational clients most effectively, we organize our services to — each company as one worldwide engagement. All planning, direction and control is centralized in the office responsible for serving the company at its head- quarters. The engagement partner has the authority and responsibility for all audit, tax, consulting and related work in the various countries where the company operates. This makes for more efficient and properly coordinated services. It also gives the company one person to contact for everything. — Further information about our firm's capabilities in any part of the world is available upon request. In the rest of this booklet, we discuss our professional practice in the United States. — 6 • MOP United States Within the United States, our professional staff includes about 630 partners and directors,800 managers,and 4,300 staff accountants and consultants. In addition, we have a support staff of 1,500 administrative and clerical personnel. Our 96 United States offices are staffed with highly qualified personnel who provide a complete range of services — accounting, auditing, tax, management advisory, advice to small and growing businesses,and guidance on mergers and acquisi- tions, as well as filings with the Securities and Exchange Commission and other government agencies. Our firm is organized around our primary objective of providing clients with professional services that are fully responsive to their needs. Organizationally: • Offices operate on a highly decentralized basis, and each has full authority and responsibility for all services to clients. • The partner in charge of every engagement has direct control over the services that other offices perform at client locations anywhere in the world. This allows for centralized planning and control of engagements, and it ensures uniform quality of work. • Each office can draw on the full resources of the firm in order to bring to every client our accumulated experience in any given field. This may involve industry or functional consultants from other offices, as well as temporary loans or permanent transfers of key personnel. • For purposes of administration, Regional Partners in Charge supervise the operations of the United States offices in each of five major geographic areas. They are responsible for seeing that each office has the resources it needs to serve its clients and to review the level and quality of services. • Partners in all offices have a personal interest in assisting one another in serving any given client, be it consultation or annual participating audit work. Each partner is accountable to his clients and the other partners for the quality and efficiency of our services. A partner is assigned to every engagement to ensure that our services meet our firm's standards of professional excellence. The Executive Office for our United States practice, located in New York City, serves as a resource center and directs, coordinates and supports all offices. The office is made up of more than 100 partners and managers, and is organized into five groups— United States Operations, International Operations, Accounting and Auditing Services, Client Services Coordination, and Personnel and General Administration. The department heads formulate the firm's administrative and technical policies, coordinate the quality-control programs, provide research and technical services and assist offices in serving their clients. In Washington, D.C., our firm's National Affairs Office plays an integral part in our services to clients in many areas of government relations. We maintain contacts with members of Congress and the Administration, as well as with officials of such regulatory agencies as the Treasury Department, Internal Revenue Service, Securities and Exchange Commission, Department of Energy, Office of the Comptroller of the Currency, Federal Home Loan Bank Board, Department of 7 Health and Human Services, and the President's Task Force on Regulatory Relief. We monitor emerging legislative and regulatory developments,and provide timely information to our offices so they can keep clients abreast of matters affecting them. — In addition, our National Affairs people maintain working relationships with Washington representatives of many businesses, industry and trade organi- zations, and law firms specializing in federal laws and regulations. These sources further strengthen our communications network, and enable us to provide clients with an added dimension of information that would not otherwise be available. The National Affairs Office facilities have become the meeting place for client officials to directly communicate with our personnel who can provide information and guidance to them in deciding their strategy for operating in the regulated — business climate. PERSONNEL RECRUITMENT AND TRAINING We recognize the critical importance of personnel recruitment and training and have developed coordinated programs to ensure that all partners, managers and staff continue to meet the firm's standards of professional excellence. These programs include a highly selective college-recruiting effort, planned on-the-job training, continuing education courses and management-development programs. Each year,we recruit over 1,300 new professional staff members from more than — 400 colleges and universities throughout the country. We carefully screen more than 25,000 candidates annually for their academic achievement, work experience, career orientation, business sense, attitudes, special interests and other character- istics that are essential for working effectively in public accounting.We have been able to attract,and retain, many top graduates over the years, largely as a result of our technical leadership in the accounting profession, our innovative spirit and the many opportunities for personal growth within the firm. New staff members are given planned on-the-job training and are exposed to a wide range of work situations. Assignments are planned to provide a diversity — of experience, so that each individual gets a broad base of experience serving clients in different industries and handling many types of accounting, auditing, tax and related projects. Our continuing education program is designed to keep our partners, managers and staff up to date on technical and business developments and to prepare them for the ever-increasing responsibilities they will assume. Last year, our professional personnel devoted more than 520,000 hours to training courses at the national, re- gional and local levels.The program includes courses on more than 225 accounting, auditing,tax and management subjects,and new courses are continually being developed. The firm's management-development program is designed to assist the pro- fessional staff at different managerial levels in building their personal leadership capabilities. Through various workshops and individual counseling, they acquire 8 skills in managing client engagements, problem solving, time management, decision making, communications and other areas. INDUSTRY SPECIALIZATION Certain organizations in both the private and public sectors have needs that are best served by people with extensive experience in their industry. Our objective is to serve these organizations with the full industry resources of Deloitte Haskins &Sells.To provide these resources we have organized National Industry Groups, whose personnel have the experience,depth of knowledge and understanding necessary to serve our clients.The partners, managers and staff who form these Industry Groups provide consultation and direction in accounting and auditing, management consulting,taxation and small business services. Each of our National Industry Groups is administered by a National Industry Director and supported by a National Industry Committee of partners experienced in the industry. These partners meet regularly to relate current industry trends to the needs of our clients and to provide the direction for the many support programs required to cope with new developments and technological change. They provide our offices and our clients with current information through industry newsletters, bulletins and studies of the financial reporting practices of various industries. They prepare special audit programs, training courses, reference material on regulatorymatters and information relating to changes in accounting and auditing techniques. They maintain relationships with regulators. They also maintain industry-oriented computer programs to assist clients in several areas, such as financial consolidations, forecasts and management reports. FUNCTIONAL SPECIALIZATION Our clients expect us to provide timely expertise or competence in depth in specific technical areas that cross the boundaries of industry groups.These technical areas originate from a variety of sources such as accounting theory and practice(e.g. cost accounting), a governmental regulation (e.g. ER ISA),an operational area in a client enterprise(e.g. production planning), or a technique used in conducting our practice (e.g. statistical sampling).To better meet these client expectations we have organized Functional Specialization Groups, each headed by a partner as Lead Functional Specialist.The objectives of the Functional Specialization Groups are to provide our clients with highly skilled and specialized support that comes from a concentration of background and experience in complex functional special areas. QUALITY CONTROL We maintain strict control over the quality of all client services to ensure that our work meets not only the auditing standards of the profession but also our own standards of technical excellence. Descriptions of our quality control policies and procedures are summarized in a condensed form in our booklet Quality Control in Accounting and Auditing Ser- vices: The Way of Progressive Excellence. This booklet is furnished to all of our professional personnel and is available to interested persons outside the firm. Detailed descriptions of the policies and procedures are contained in our manuals and other materials that are available to our professional personnel. 9 Audit engagements are conducted using what we believe to be unique in the profession — one unified, comprehensive audit system. We call this system Au- ditSCOPE, a term that symbolizes our acronym for Audit System of Coordinated Objectives, Procedures and Evaluations. Some of the principal features of this system of advanced auditing concepts are its approach to audit planning, identify- ing special audit risks, evaluating internal accounting control as a basis for deter- mining the extent of auditing procedures, and applying quantitative methods to tests of details and analytical reviews. These features are described further in the section on Innovations in Auditing. We conduct our practice as a team, with each member expected to work in cooperation with the others toward our objective of providing independent, com- petent, and constructive service. The engagement team is headed by a partner who is responsible for all services to that client and who ensures that our ser- vices meet our firm's standards of professional excellence. The engagement team is supported by an extensive consultative support net- work in the practice office and in Executive Office. In addition, there is a consult- ing partner on each audit. The consulting partner is responsible for providing or arranging for consultation and for reviewing and concurring in the financial presentations and our report. Each of our offices has a partner designated as Accounting and Auditing Coordi- nator. This partner is responsible for recommending policies and procedures regarding current developments, providing consultation to other partners regard- ing technical matters, and applying our firm's policies and procedures on specific engagements on which he is consulted. We also have National Industry Accounting and Auditing Coordinators who recommend policies and procedures with respect to their industries, consult with our offices on industry matters and review and concur in the first audit for a new client in their industry. Our Executive Office establishes accounting and auditing policies and procedures and communicates them to our personnel through firm manuals. Executive Office also provides consultation on auditing, financial accounting and reporting issues, as well as on SEC matters related to particular client situations. This centralized consultation function supplements the technical expertise available in our practice offices to ensure that our clients receive the benefit of our best thinking on any issue. We conduct an additional quality-control program on a nationwide basis. Teams of partners and managers visit about one-third of our offices each year to review their audit work, inspect the accountants' working papers, and review client reports for compliance with firm policies and procedures, generally accepted auditing standards and authoritative accounting pronouncements. Within the public accounting profession, we have taken a leading role in the new quality control "peer review" program that was established by the American Institute of Certified Public Accountants in 1976. This program is an important part of the profession's system of self-regulation. It calls for a public accounting firm to have another firm or a panel of CPAs review its quality control systems to ensure that they meet the standards of the profession. 10 PROFESSIONAL AFFAIRS We have made significant contributions to the public accounting profession over the years, and have continually promoted research and education in the profes- sional societies and in the nation's business schools. Many firm members are active in the American Institute of Certified Public L Accountants. Many of our partners throughout the firm are now serving as chairmen or members of Institute committees and dedicate a substantial amount of time to professional affairs on the national level. Five of our partners have Lheaded the Institute. Of special significance, our firm made a major contribution to the Institute's long-range planning study of the future role of public accounting in society. Our firm's former senior technical partner, Kenneth W Stringer, served as a member of the Commission on Auditors' Responsibilities (the Cohen Commission). The Commission spent more than three years studying all aspects of the independent L audit function and issued its report early in 1978. The report contains more than forty recommendations that could have a far-reaching effect on how independent auditors discharge their responsibilities. Many other partners and managers are officers and committee members of the various state and local societies and take part in their activities. Over the years, nine of our partners have been awarded the AICPAs gold medal for dis- tinguished service, the highest honor it confers for contributions to the public accounting profession. We played an important role in the establishment of the Financial Accounting Standards Board. The organization of the FASB follows closely the recommenda- tions that we made to the Wheat Committee several years ago. One of the original members of the Board was John W Queenan, a former Managing Partner of our firm. Upon his retirement from the Board in late 1974, he was succeeded by Oscar S. Gellein, the partner formerly in charge of our accounting and auditing department. As a firm, we work closely with the FASB and respond to all discussion memoranda and exposure drafts in order to assist the Board in carrying out its mission of improving the standards of accounting and financial reporting. When the Accounting Principles Board was founded by the AICPA in 1959, we took a leading role in its activities and in the development of the various APB Opinions. Our partner, Weldon Powell, served as the first Chairman, and other partners served on the Board throughout its existence. We have a long history of promoting accounting research and education that goes back to the founding partners. In 1900, Charles Waldo Haskins helped establish the School of Commerce, Accounts and Finance of New York University and served as'its first dean. Later, Elijah Watt Sells set up a fund for awards to be made by the AICPA to candidates attaining the highest standing in the uniform CPA examinations— known today as the Elijah Watt Sells Award. The firm began a special research project in 1932 which involved the review and L analysis of the financial statements and auditor's opinions of 500 corporate annual reports. The yearly survey became of such broad interest to the accounting pro- ' 11 —� fession that in 1946 the firm allowed the AICPA to take over the project, which — it has updated and published every year since then under the title Accounting Trends & Techniques. For the last three years, the firm has sponsored a one-week seminar for leading auditing professors from major universities throughout the country. In these seminars, we provided the academic community with an in-depth analysis of AuditSCOPE, our unified audit system. The Deloitte Haskins & Sells Foundation has a long history of accounting education support. It was founded by Deloitte Haskins & Sells partners over 50 — years ago, in 1928, "to make donations for benevolent purposes, including the promotion of education and study of useful sciences especially in connection with the profession of accountancy." Its accounting education support programs have been, and continue to be, varied. They include seminars and symposiums, research projects, minority education, curriculum development, accounting libraries, computer programs, study facilities, — taxation programs, and an extensive matching gift program with over 1,500 annual donors. OMNI For many years the Foundation's main emphasis, however, has been support of accounting faculty development.The Board of the Foundation early recognized the increasing need for qualified accounting educators and in 1956 established a _ Fellowship Award program. Since then, more than 680 grants have been made to doctoral candidates in accounting. In 1971,the Foundation and the American Accounting Association established the annual AAA Doctoral Consortium, in which over 500 doctoral candidates have participated during the first ten years of this con- tinuing program. In 1980, the Foundation committed$1,500,000 over five years to cover fellowship grants to doctoral accounting candidates and for faculty research projects. — 12 Professional Services 7 ACCOUNTING AND AUDITING Our auditing services consist primarily of examining client financial statements to render an independent auditor's opinion on them for use in reports to stock- holders, directors, trustees, government agencies, credit grantors and others. We take a constructive approach in serving our clients, blending technical knowledge with business insight, and providing timely communication of financial and accounting developments to client executives. One partner is assigned the responsibility for all services to each client and is supported by all of the firm's resources— industry groups, management consulting and tax personnel, and others who may be called on during the conduct of the engagement. Audit work is planned around our concept of continuous, year-round service, under which an audit team performs a substantial portion of the audit during periods prior to year end. The use of a relatively small team at planned intervals during the year, rather than a large audit crew at year-end closing, fosters a more efficient working relationship with client personnel and minimizes any disruptive effect on the client's normal operations. It also affords the opportunity to identify and resolve questions as they arise and to help the client better plan for the _ year-end closing. In making an examination,we use many advanced auditing techniques that we have developed through the years.These techniques are designed to achieve audit economy and efficiency while maintaining strict quality controls.We make many of these techniques available to our clients for use in internal auditing, special anal- yses,and other applications. For further discussion of these techniques see the section on Innovations in Auditing. During the audit, we coordinate our work with client personnel, so that we can operate most efficiently and avoid duplication of work. We review the auditing work performed internally and use it to the fullest extent possible. We make maximum use of the financial statements, schedules, and special analyses that the client prepares. We also perform as much of our work as feasible at those 7 times when the client's personnel, and computers, are least burdened with periodic work loads and special projects. While carrying out our normal auditing procedures, we often raise questions and develop suggestions for improving the organization's system of internal account- i ing controls and administrative procedures. We also make recommendations from time to time for improving the company's financial structure, achieving maxi- mum tax benefits, increasing the profitability of operations, and strengthening the overall management process. We have a professional commitment to concern ourselves with the business affairs of each of our clients on a continuing basis. Our partners prefer to meet with management on a regular basis throughout the year to review the perform- ance of the company in light of its objectives and goals,to discuss alternative plans and to examine possible problem areas. Our partners also like to maintain contact with the client's attorneys, bankers and 7 other service professionals to keep informed about their work as it may affect our 14 services. We believe that this approach and degree of involvement bring added depth, objectivity and professionalism to each engagement and contribute significantly to the client organization. In addition, we work closely with the audit committees of our clients. We believe that the effective use of audit committees can bring many advantages to all concerned — the board of directors, corporate management, stockholders and investors, and the independent public accountants. With many of our clients, we originally recommended the formation of their audit committees and helped define the scope of their activities. With others, we have often helped plan meetings throughout the year, suggesting agendas and issues to be resolved. We regularly advise the members of audit committees on numerous financial and accounting matters, and carry out special audit-related projects at their request. The accounting and auditing services that we provide are summarized as follows: Examinations of financial statements Financial accounting and reporting Reviews of interim financial statements Evaluation and design of internal accounting controls Expert testimony Internal audit activities • Use of computer methods • Audit staff training • Audit programs Compilation and review of financial statements '- Public offerings Special purpose audits • Cash basis statements • Individual accounts • Compliance with contractual agreements Forecasts and projections Regulatory filings— SEC, ICC, FERC, DOE, DOL and others Government financial/compliance and performance/operational audits Special investigations and reports TAX We provide clients with a full range of corporate tax services, including tax planning, preparation of tax returns, and representation before all administrative _ levels of the Internal Revenue Service and state tax authorities. Tax professionals work closely with our audit teams, reviewing income tax accruals and making recommendations for saving tax dollars. 15 Tax personnel in each office advise clients on the tax consequences of planned — business transactions. They meet regularly with clients to consider the effects on their companies of legislative and administrative changes in the tax laws. We try to hold these meetings well in advance of such changes to give clients an oppor- tunity to comment on the changes and plan their business affairs accordingly. We also offer individual tax planning services including: income tax planning; estate and gift tax planning; analyses of alternatives for stock options; — preparation of projections of taxable income and cash flow; assistance to the controlling shareholders of closely held corporations; and programs to maximize the benefit of charitable contributions. We use computer programs in many areas of tax planning and compliance. We developed these programs to process client information efficiently and to eval- uate tax-planning alternatives quickly and economically. We continue to develop new tax computer programs and make them available to clients for their use. Tax professionals in our Washington National Affairs Office assist in serving clients in a number of ways: representing clients in obtaining private ruling letters and requests for technical advice; consulting with clients on technical positions of the Internal Revenue Service; presenting oral and written comments on revenue rul- — ings, regulations,and legislation; and commenting to policy makers and preparing analytic reports on new and proposed tax legislation. These professionals have a thorough knowledge of the operations of the Internal Revenue Service, the Treas- ury Department and the tax-writing committees of Congress, and they have good working relationships with their officials and personnel. In addition, several of our tax professionals in Washington have served in high-level technical and policy posi- — tions with the federal government prior to joining our firm. We keep our clients abreast of tax developments through The Week in Review, a publication which summarizes current developments in financial accounting and — taxation.We publish Tax Alert a newsletter covering important tax matters as they arise.We also publish an annual booklet entitled Personal Tax And Financial Plan- ning, which emphasizes tax planning for executives. For the benefit of our multinational clients, we publish an International Tax and Business Service which contains information on taxation in foreign countries, taxation of U.S. citizens abroad, and reporting, accounting and business practices — overseas. In addition, we have international tax personnel throughout our offices in the United States who meet regularly with clients to plan the tax aspects of their international businesses. The kinds of tax services we provide are summarized as follows: Tax planning — • Consultation on tax alternatives • Obtaining tax rulings • Tax and estate planning — • Selection of tax accounting methods • Legislative analysis and representation • Commentaries on revenue rulings and regulations — • Structuring international operations 16 • Design of compensation and pension plans • Design of expatriate compensation and tax equalization plans • Mergers and acquisitions • Computer analysis of tax alternatives • Engineering surveys Tax compliance • Preparation of federal,state and local tax returns • Pre-filing reviews of tax returns • Representation in tax audits and administrative hearings • Reviews of tax department operations MANAGEMENT ADVISORY Our Management Advisory Services Department is staffed with consultants who a have extensive experience in many technical and industry areas. Many of our con- sultants have advanced degrees in accounting,finance, business administration, economics, engineering, mathematics and law. In addition,a number of our consul- - tants have significant prior experience in line and staff capacities with major corporations and government organizations. We staff each engagement with a team of consultants who have the skills and experience to match the client's needs. In larger offices, our consulting groups have the capability to staff most engagements and, when necessary, they draw on consultants with special experience from elsewhere in the firm. In smaller offices, the consulting groups draw on other consultants from nearby offices as required. - Before undertaking an engagement, our consultants meet with client executives to develop a plan for carrying out the work. They agree on the objectives and scope of the engagement, the approach to be taken and the results and benefits to be achieved. They schedule the various project tasks and define the role of client personnel in different phases of the work. They review the estimated costs of the project and consider alternative ways of completing the work IMMO most efficiently. Because client participation is so important to the success of any consulting engagement, our consultants work closely with client personnel in all phases of a project. Through this approach, client personnel contribute their knowledge and ideas, become receptive to required changes and receive training in the techniques involved. As a result, they can carry on the programs once the consultants have completed their work. This approach allows our consultants to use their experience to best advantage by providing know-how rather than manpower, which, in turn, helps to keep professional fees to a minimum. Our consultants assist in the audit examinations in such areas as the review of internal controls, data processing and inventory management. By bringing in the various consulting disciplines, the audit team can gain additional insight into potential problems in the interest of resolving them as effectively as possible. This approach is consistent with providing clients the highest level of professional service. 17 The kinds of management advisory services we provide are summarized as follows: General management • Long-range planning assistance • Organization structure and planning • Management information systems • Management audits Financial management • Financial planning and control • Responsibility accounting, profit planning and budgeting • Management reporting Electronic data processing management — • Systems planning, design and installation • Data management and software evaluation — • Systems operation and control Manufacturing management • Cost accounting • Materials planning • Production planning • Labor utilization Marketing and distribution management • Administrative systems • Pricing and estimating systems — • Product line analysis and profitability Human resource management — • Personnel planning and development • Compensation/Incentives/Benefits • Administrative systems Management sciences • Corporate planning models • Financial projections • Inventory management • Investment/Venture analysis A brochure describing in more detail our management consulting services is available from any of our offices. 18 111 , fRomb LIFETAX—A program for more effective Services to tax planning by life insurance Small and Growing Businesses companies Examinations of financial statements RESFAC—A program for computing Compilation and review of financial GAAP reserve factors for stock life statements — insurance companies Cash-flow management EARLY—A set of programs for Budgeting and forecasting calculating National Association of Accounting systems — Insurance Commissioners' early o Cost accounting warning tests o Financial reporting CABLEPLAN — A financial forecasting and o Payroll ,_ reporting system for the cable TV o Minicomputers industry o Internal control PUBLIC UTILITY FINANCIAL PLANNING Tax planning and compliance _ SYSTEM — A program for financial Management information systems planning by a public utility General consulting DILOG — A financial management o Management strategies system for state and local government o Capital needs agencies o Credit and collection policies o Dividend policies Washington National Affairs Educational Services Providing liaison with government agencies, the Administration, Congress Internal audit seminars and trade associations Internal control techniques Monitoring new legislation and regulations Tailored educational courses Studying national policy issues affecting clients — Providing special information services Assisting with reports to government CONTENTS - General Information Worldwide Organization 6 Personnel Recruitment and Training 8 Industry Specialization 9 Functional Specialization 9 Quality Control 9 Professional Affairs 11 Professional Services Accounting and Auditing 14 Tax 15 Management Advisory 17 — Small and Growing Businesses 19 Securities and Exchange Commission 20 Mergers and Acquisitions 21 ERISA 22 Computer Services 22 — Educational Services 24 Accounting Research 24 Client Communications 25 Innovations in Auditing AuditSCOPE 32 — Control SET 33 Audit Sampling 34 Auditape System 34 — Statistical Techniques for Analytic Review (STAR) 35 Estimation Sampling 35 _ United States Offices Representative United States Clients Deloitte - Haskins+SeOs — USA ■ An Introduction to Our Firm ©1981 Deloitte Haskins&Sells Professional Qualifications and Services Summary of Client Services - i Accounting and AuditingMergersacquisitions o and Mergers and Acquisitions — o Computer analysis of tax alternatives Introductory services Examinations of financial statements o Engineering surveys Data resource services Financial accounting and reporting Ac uisition screens Reviews of interim financial statements Tax compliance q 1 Evaluation and design of internal o Preparation of federal, state and local Cae idatee stto structuring transactions accounting controls tax returns Expert testimony 0 Pre-filing reviews of tax returns Negotiation counseling Internal audit activities o Representation in tax audits and Review of agreements 7 o Use of computer methods administrative hearings Businessman's Reviews o Audit staff training o Reviews of tax department operations 0 Proforma financial statements o Audit programs o Financial and accounting aspects Management Advisory Services 0 Tax implications Compilation and review of financial o Fair value studies statements General management Public offerings o Long-range planning assistance SEC requirements Special purpose audits o Organization structure and planning Postmerger assistance o Cash basis statements o Management information systems Expert testimony o Individual accounts o Management audits o Compliance with contractual Computer Software agreements Financial management o Financial planning and control AUDITAPE — Generalized programs for Forecasts and projections o Responsibility accounting, profit sampling data from computer-based Regulatory filings—SEC, ICC,FERC, planning and budgeting records. DOE,DOL and others o Management reporting ConSET— A program for analyzing Government financial/compliance andanswers to our Internal Accounting t Elecronic data processing management performance/operational audits Control Questionnaire to identify, for Systems planning, design and Special investigations and reports o installation further evaluation, the conditions that are indicative of control weaknesses o Data management and software Tax Servicesevaluation FORECAST— A financial forecasting an( 1 o Systems operation and control reporting system Tax planningsFALCON — A financial consolidation and o Consultation on tax alternatives Manufacturing management reporting system o Obtaining tax rulings o Cost accounting o Tax and estate planning o Materials planning EPS — A program for computing earnings o Selection of tax accounting methods o Production planning per share o Legislative analysis and representation 0 Labor utilization ESTIMATION SAMPLING — A program 7 o Commentaries on revenue rulings and for developing financial accounting regulations Marketing and distribution management estimates o Administrative systems 1 o Structuring international operations Y INTEREST— A program for computing o Design of compensation and pension 0 Pricing and estimating systems the time value of money plans 0 Product line analysis and profitability LEASE— A program for operating and o Design of expatriate compensation and Human resource management capital lease computations tax equalization plans o Personnel planning and development HOSPITAL FINANCIAL PLANNING o Compensation/Incentives/Benefits SYSTEM — A program for analyzing the o Administrative systems operational side of a hospital "1 I Management sciences o Corporate planning models o Financial projections o Inventory management o Investment/Venture analysis 1 L L SMALL AND GROWING BUSINESSES The owners and managers of small and growing businesses have to deal with an increasing number of management problems. They face difficulties in financing their operations— raising equity capital and getting credit from lending insti- tutions and suppliers. They must budget their expenditures carefully and control rising costs. Most important, they have to attract and retain qualified people to staff their organizations. To tackle these problems, management is finding it increasingly important to have more complete, accurate and timely information for making sound business �.. decisions. This starts with keeping better records of all accounting, financial and operating information within the company It means using this information to L prepare realistic budgets, develop forecasts of future requirements and make other special analyses. It also means having a reporting system that brings the right kinds of information to the right people when they need it. To develop such management information, many small and growing businesses seek professional assistance from independent accounting firms, particularly where their organizational size does not warrant the full-time employment of financial personnel. We recognize this important need and are organized and staffed to provide these companies with a wide range of accounting, financial, tax and management services. In our offices throughout the United States, we have six hundred individ- uals who serve small and growing businesses on a full-time basis. They have ex- tensive experience in accounting, auditing, taxation, financial management, Linformation and reporting systems and electronic data processing, particularly as they relate to small and growing businesses. They are also experienced in serving companies in virtually all industries— manufacturing, transportation, financial, merchandising, agriculture, health care, education and many others. Our goal is to make each of our clients as self-sufficient as possible within the constraints of their organizational structure and personnel. We try to accomplish this by developing sound financial information systems, strengthening internal controls, training company employees and assisting in hiring accounting personnel. We believe that this approach and degree of involvement bring added depth, •s,. objectivity and professionalism to each clint's organization and contribute significantly to its progress. We provide a full range of accounting, financial, tax and consulting services to small and growing businesses. In serving each small and growing business, we first review the company's real needs for outside assistance and then tailor our services to meet its many special requirements Generally,all of the services described in this booklet are available to our small and growing business clients.The kinds of services most frequently used are summar- ized as follows: Examination of financial statements Compilation and review of financial statements Cash-flow management Budgeting and forecasting 19 Accounting systems • Cost accounting • Financial reporting • Payroll • Minicomputers — • Internal control Tax planning and compliance — Management information systems General consulting — • Management strategies • Capital needs — • Credit and collection policies • Dividend policies We believe that the combination of our firm's broad experience, the capabilities of our small and growing businesses personnel, and the resources backing them up allows us to make significant contributions to each client company in the — administration of its business affairs. This also gives us the ability to help each company plan its operations more effectively, and to that end we try to anticipate potential problems before they occur and suggest alternative solutions that prove to be more cost-effective. A brochure describing in more detail our services to small and growing businesses is available from any of our offices. — SECURITIES AND EXCHANGE COMMISSION As a result of serving hundreds of publicly held companies,we are experienced in assisting clients with annual, quarterly and other reports to the SEC, public-offering registrations,filings in connection with mergers and acquisitions, and consultations with the various stock exchanges.We also help clients with intrastate offerings, private placements,and other financing arrangements that do not involve the SEC. Our Executive Office SEC Department assists all offices in serving their clients. Per- sonnel in that department review client registration statements in order to lend their broad experience in ensuring compliance with current interpretations of SEC regulations. During their many years of working with the SEC,they have developed — a full knowledge of SEC rules and regulations. They have also developed good working relationships with the Commission's officials and staff.This experience is most valuable in dealing with clients,attorneys and underwriters on accounting, — reporting and related matters. 20 MERGERS AND ACQUISITIONS Our Mergers and Acquisitions Department is organized through a network of M &A professionals in our practice offices.They provide clients with information about potential buyers, sellers and joint-venture partners in the United States and abroad,and with expertise in the financial,accounting, tax and SEC areas related to corporate development. With centralized control at our Executive Office,we gather and disseminate infor- mation about our clients' merger and acquisition interests and provide support and assistance to our practice office partners in meeting the M &A needs of local clients.We maintain information on companies that are active as potential buyers or sellers, or that are seeking business partners. We maintain contact with invest- ment bankers, underwriters, lawyers, accountants and other members of the — business community in order better to serve our clients in the merger and acquisition area. To assist clients in evaluating merger and acquisition candidates, we are pre- pared to conduct a "businessman's review" of the company under consideration. This review includes an analysis of the company's organization, businesses, operations, finances and other matters of concern to a potential buyer or seller. The review provides client management and the board of directors with objective information for their use in establishing transaction price and in exercising due diligence. Our M &A professionals have substantial experience in corporate reorganizations, business combinations, corporate taxation and related accounting matters. These professionals are responsible for gathering information on the merger and acquisition interests of clients and for bringing to their attention potential buyers and sellers that meet their criteria for corporate growth.They are also responsible for identifying potential sellers in their area for firmwide dissemi- nation.With our more acquisition-minded clients,they confer frequently with management and often serve as consultants to the company's corporate planning staff. Our M &A professionals maintain contact with investment bankers, underwriters, lawyers,accountants and other members of the business community in order to bring our clients a greater selection of merger and acquisition opportunities for their consideration. Merger and acquisition services that we provide are summarized as follows: Introductory services Data resource services Acquisition screens Candidate studies Alternatives to structuring transactions Negotiation counseling Review of agreements 21 Businessman's Reviews • Proforma financial statements • Financial and accounting aspects • Tax implications • Fair value studies SEC requirements Postmerger assistance Expert testimony A brochure describing in more detail our merger and acquisition services is — available from any of our offices. ERISA Since the passage of the Employee Retirement Income Security Act of 1974 ("ERISA'),we have assisted many of our clients in understanding ERISA and meet- ing the expanded requirements of the Department of Labor and the Internal Rev- _ enue Service. We provide services to clients with employee benefit plans in a number of areas, including auditing financial statements of employee benefit plans, assisting client personnel in the preparation of filings with regulatory agencies, _ consulting with clients on the technical aspects of complying with ERISA and as- sisting clients in deciding what types of employee benefit plans are best suited for their needs.We also offer constructive advice for improving internal controls in such functional areas as collection of employee information, plan account- ing records and payment of benefits.We have developed good working relation- ships with the banks and insurance companies that serve as trustees of plan assets and the independent actuaries serving employee benefit plans. COMPUTER SERVICES We have developed computer timesharing programs that can be used in support of our audit examinations, for internal auditing purposes, and to produce man- agement information for effective planning and control. These programs are ready to use and operate on the General Electric timesharing system with its multinational communications network. The programs include: • FALCON — A financial consolidation and reporting system. These programs consolidate historical and budgeted data for entities of virtually any size and produce consolidated financial and operating data at any organizational level — by product line, department, company, division, group, etc. FALCON speeds ,..., the transmittal of operating results from outlying to central locations,eliminates the preparation of lengthy accumulation and consolidation worksheets and generates final reports. With FALCON, consolidations may be prepared easily and efficiently on a monthly basis. • FORECAST—A financial forecasting and reporting system. These programs are designed to assist corporate decision makers and financial analysts with financial planning by allowing them to make "what if..." assumptions regarding financial operations and receive immediate results. FORECAST was designed 22 for use by management and allows the financial executive to develop and _ handle his own applications. It can be used in conjunction with the FALCON program, so that forecast figures can be retained in the program and compared with the actual operating results. • EPS—A program for computing earnings per share. This program calculates primary, fully diluted, supplemental and common-only earnings per share in accordance with Accounting Principles Board Opinion No. 15 and related interpretations. Given basic data, such as income, market value, number and type of securities, EPS automatically gives effect to potentially dilutive secu- rities and conditions. The program is particularly useful to companies with complex financial structures. • INTEREST—A program for computing the time value of money. This pro- gram solves problems such as determining the effective interest rate on loan contracts, calculating the present value of future lease commitments and determining the effective rate of return on an investment. • LEASE— A program designed to handle the complex computations for operat- ing and capital leases required by the FASB Statements relating to accounting for leases.The program also provides the required report disclosure information. • LIFETAX — A program for more effective tax planning by life insurance com- panies. This program streamlines the whole tax planning process. It will make tax calculations efficiently, determine marginal tax rates and project future taxes. • RESFAC — A program to calculate and test reserve factors quickly and accu- _ rately. This program computes reserve and deferred acquisition cost factors for stock life insurance companies in accordance with GAAP It handles all kinds of life insurance policies as well as various forms of annuities. It may also be used to calculate net level premium reserves according to statutory practices. • EARLY — A set of programs for performing financial stability tests of insur- ance companies, as prescribed by the National Association of Insurance Commissioners. The programs are: EARLYLH for life, health and fraternal companies EARLYPL for property and liability companies EARLYAIA for the American Insurance Association index of financial strength These programs will give you the results of the early warning tests as soon as the statutory annual statement is completed. They are a valuable management tool for monitoring financial trends...and you can use the programs to anticipate how your financial results will be viewed by regulatory authorities and the rating services. • HOSPITAL FINANCIAL PLANNING SYSTEM — A computer model for effective health care planning — at both the financial and operational levels. The system is designed especially for hospital administrators and financial planners who have to make important decisions in a rapidly changing health care environment. They can use the system to evaluate the financial impact of alternative operating plans and make.more informed planning decisions. 23 • CABLEPLAN — A financial forecasting system for the Cable TV industry. These programs can produce forecasts and projections, financial statements, special analyses, comparison reports, and tax reports quickly and efficiently. CablePlan can be used to address"what if. . " questions to test feasibility of various operat- ing alternatives, such as rate increases, construction costs, new programming, different franchises,and various debt/equity structures. • PUBLIC UTILITY FINANCIAL PLANNING SYSTEM — A planning system that can be used to develop optimum financial strategies, evaluate the economics of operating alternatives, strengthen the basis for making management _ decisions, and analyze and monitor rate strategies. This system is a powerful computer-based planning tool that is easy to use and economical to operate. With it,you can get immediate answers to many"what if. . " questions that you might ask. In addition we, together with Information Development Consultants, a Chicago-based software firm, offer to state and local government agencies a _ financial management system known as DILOGTM. DILOG is a comprehen- sive, cost-effective system designed especially for minicomputers. With it, mu- nicipal finance officers can allocate their resources for more effective public administration. DILOG is designed to meet all relevant governmental accounting, auditing and reporting standards. Brochures describing these programs in more detail are available from any of our — offices. We continue to add programs to our Computer Applications Library as one additional means of sharing with clients our accounting, auditing and computer expertise. EDUCATIONAL SERVICES Our Educational Services Department provides the resources to meet the expanding educational needs of our clients and others in the business community — in such areas as accounting, auditing, taxation, computers, and general management. We conduct seminars on these subjects which are designed to meet the specific needs of different audiences, including financial planners, controllers, and internal auditors. In addition, we conduct timely seminars on major current devel- opments in taxation, SEC matters, business abroad, economic affairs, and other matters of management interest. These seminars are given by experienced firm instructors who have the relevant technical and managerial skills. We schedule the seminars in various areas of the country to minimize the travel time and cost to participants. ACCOUNTING RESEARCH Our accounting research activities in the United States are centered in our Executive Office and are carried out by top technical personnel. They maintain continuing contact with major accounting organizations, such as the Financial 24 Accounting Standards Board and the American Institute of Certified Public Accountants.They participate actively in the development of accounting principles and auditing standards. And they are alert to domestic and international develop- ments that may affect the affairs of client companies. _ The research sources used facilitate prompt response to client requests for information. These sources include a 4,000-volume business library; Leasco's Microfiche Service which includes copies of published annual reports, 10-Ks, _ 8-Ks and registration and proxy statements from companies filing with the SEC; NAARS, a computerized system that provides for high-speed retrieval of infor- mation from published reports and authoritative accounting literature; financial disclosures from published annual reports that are analyzed each year by the research department, and extensive files of published reports, prospectuses and _ listing applications. _ Research personnel are available to consult with clients on questions of account- ing theory, report presentation and disclosure. They are prepared to conduct a wide variety of special studies for clients. CLIENT COMMUNICATIONS _ Today's chalienging business environment requires timely communication of significant accounting, financial, tax and regulatory developments. Accordingly, we prepare many periodic and special publications on accounting and related topics of current and continuing interest. These publications, which are available through any of our offices, include: Periodic Communications The Week in Review—A management newsletter reporting current events in business and finance Tax Alert—A special report on significant developments not available from the usual public sources Personal Tax and Financial Planning (PD 8017) – An annual booklet designed for client executives International Tax and Business Service —A continuing information service on taxation in foreign countries; taxation of U.S. citizens abroad; and reporting, accounting, and business practices abroad Accounting and Auditing News Items — Special bulletins on matters of current interest Position Papers — Papers presenting our position on matters before the Financial Accounting Standards Board, the Securities and Exchange Commission and other groups Questions at Stockholders Meetings (PD 8105) — An annual booklet containing examples of questions that may be expected at annual meetings. Worldwide Directory – A directory of offices and partners of the firms of Deloitte Haskins & Sells and correspondent firms 25 • Industry Newsletters — Banking News Item Energy Executive Briefs a•••• Hospitals & Health Care Management Bulletin Insurance Business News Reports — Investment Company Memorandum Public Utility Executive Briefs — Savings & Loan Management Bulletin Special Publications Financia/Accounting Standards Board(FASB)Activities July 1973 — February 1981 (PD 8102)—A reference booklet summarizing the activities of the FASB since its inception International Accounting Standards and Guidelines (PD 8029) — A reference booklet summarizing the activities of the five major international standard-setting organizations Foreign Currency Translation (PD 8020) — A booklet that explains and illustrates the provisions of the proposed FASB Statement The SEC's Integrated Disclosure System (PD 8021) — A summary and analysis of adopted and proposed changes in the SEC's disclosure systems Quarterly Reporting on Form 10-Q (PD 8109) — A pamphlet summarizing the new SEC rules for interim financial reporting Internal Accounting Control—An Overview of the DH&S Study and Evaluation Techniques (PD 7910) — A booklet explaining how we can assist management, audit committees and boards of directors in meeting the internal accounting con- trol requirements of the Foreign Corrupt Practices Act and the proposed reporting requirements of the SEC Financial Reporting and Changing Prices —Supplementary Disclosure Require- ments of FASB Statement No. 33 (PD 7928) — A booklet discussing and illustrat- ing many of the practical aspects of complying with the provisions of FASB Statement No. 33. Also included are aids and suggestions to management in preparing and reporting the supplementary disclosure requirements of the standard Financial Accounting and Reporting by Oil and Gas Producing Companies (PD 7801) — A guideline for application of FASB Statement No. 19 Planning for Executive Compensation (PD 7614) — A booklet on the effect of the 1976 Tax Reform Act on compensation programs Estate Planning (PD 8025) —A booklet describing elements of estate planning 26 Hospital Accounts Receivable (PD 7912) — A management guide for improved cash flow Employee Stock Ownership Plans (PD 7816) — Expanded Opportunities for Em- ployers, Shareholders and Employees — A study of the evolution and advantages and disadvantages of ESOPs — Taking Your Business to the Bahamas (PD 8001) — A booklet describing the ad- vantages, particularly tax advantages, to non-Bahamians of establishing busi- nesses in the Bahamas China's Law on Joint Ventures — A booklet giving basic information on the Law, with article-by-article explanations Quality Control in Accounting and Auditing Services: The Way of Progressive Excellence (PD 7933) — A description of the firm's quality control policies and procedures and the assignment of responsibilities for implementation — Small and Growing Businesses: • Exporting (PD 8111)—A booklet discussing the benefits and opportunities of the — export market and suggesting steps to formulate an export program • The Buy/Sell Decision (PD 8110)— A booklet to help the entrepreneur purchase or sell a closely-held company • Financing (PD 8112)— A booklet discussing the sources of financing available to the small and growing business Services to Clients Management Advisory Services: Toward Better Ways of Doing Things (PD 8018) — A booklet describing our consulting organization and range of services; client listings included Management Advisory Services —Public Utilities (PD 8108) —A booklet describ- ing the range of services available to public utilities Public Utilities Planning System: For More Informed Financial Planning and Rate Making (PD 8121)— A booklet describing our Public Utilities Planning System. Why a business like yours needs an accounting firm like ours (PD 7908) — A booklet describing our services to small and growing businesses DILOG: • An Affordable Financial Management System for Government(PD 8118)— An introductory booklet describing our computer-based system for state and local government, offered jointly with Information Development Consultants(IDC) • An Affordable Financial Management System for Government(PD 8117)— A technical summary of the operating features of this computer-based system for state and local governments Serving Mass Transit (PD 7924) — A discussion of our firm's organization struc- ture for serving the mass transit industry and the services we provide to it. Includes a representative client listing. 28 MEM Accounting For Pensions (PD 8116)—A booklet providing relevant information to parties affected by the accounting and reporting for benefit plans, including: • A discussion of the variables that enter into the computation of pension expense • The effects of certain of the actuarial cost methods for both funding and account- ing purposes • Alternatives proposed in accounting for defined benefit pension plans Audit Committees: A Director's Guide (PD 7829) — A discussion of the de- velopment, functions and operations of audit committees Audit Committees — 1981 Developments and Directions (PD 8101)—A booklet describing recent developments that help to define or predict the role of audit com- -- mittees in the corporate community The Evolving Role of Audit Committees in the 1980s (PD 8028) — A booklet based on a speech by Charles G. Steele, our managing partner, to a joint conference of The Institute of Internal Auditors and the National Association of Corporate • Directors The Expanded Role of the Accountant Under the 1978 Bankruptcy Code (PD 7932) —A discussion of the changes brought about by the Bankruptcy Reform Act of 1978 The Crude Oil Windfall Profit Tax — An Analysis (PD 8007) — A discussion of Title I of The Windfall Profit Tax Act Financial Planning Models — The Transactional Approach (PD 7914) — A booklet presenting an overview of financial planning models and giving examples of suc- cessful models Management Science: For More Effective Decision Making (PD 8107)—A pam- phlet describing various management science quantitative techniques available to assist management in solving complex problems Should you be using computers in your organization? (PD 8113)—A checklist to help evaluate your possible computer needs Audit Committees For Savings and Loan Associations (PD 8103) — Dealing Effec- tively With Federal Home Loan Bank Board Memorandum R-44—A booklet dis- cussing the formation of audit committees for Saving &Loan Associations and the duties and responsibilities of the committee members Mutual-to-Stock Conversions of S&L Associations (PD 8012) — A booklet on accounting and tax considerations Investment Companies and Clubs (PD 7612) — A guide to accounting, reporting and tax considerations Topics in Health Care Financing: Uniform Reporting — Written by the firm's Health Care Industry Group and published by Aspen Systems Corporation, Ger- mantown, Maryland. A detailed discussion of the important and timely issue of uniform reporting in the health care industry Annual Hospital Report (PD 8013) — A booklet containing our comments and recommendations to the Department of Health and Human Services about the uniform reporting systems for hospitals and other health care organizations 27 Mergers and Acquisitions (PD 8013)— A booklet describing our services to management Businessman's Reviews: For Better Investment Decisions (PD 7930) —Answers to questions frequently asked by clients, lawyers and intermediaries about the Businessman's Review as prepared by the Mergers and Acquisitions Department Litigation Services —A booklet describing the accounting, data management,and related services we offer attorneys and their clients — specialized skills to aid the litigation effort Financial Modeling: Computer-Based Systems for Effective Planning (PD 7921) — A general introduction to financial modeling in outline and pictorial form followed by an overview describing our FORECAST System and services available FORECAST and FALCON (PD 7905) — Financial Forecasting and Consolidation Systems...Designed from a Manager's Point of View — A brochure describing these computer programs Electronic Data Processing: For More Effective Decision Making (PD 8114)—A pamphlet describing how we can help you evaluate your computer needs The Cable TV Industry: Financial Services for Profitable Growth (PD 8011) — A brochure describing our CablePlan forecasting system and related tax and management services Computer Programs for Insurance Companies (PD 7909) — A booklet describing our computer programs for (1) more effective tax planning, (2) computing GAAP reserve factors and (3) calculating NAIC early warning tests Hospital Financial Planning System (PD 7907) — A booklet describing our com- - puter model for more effective health care planning — at both the financial and operational levels References Auditape Manual — A user's manual for our computer audit programs Programmed Instruction for Audit Sampling — A user's manual for our sampling plan Financial Consolidation and Reporting — A user's manual for our computer-based system Financial Forecasting and Reporting — A user's manual for our computer-based system Cash Management —A Practical Guide — A reference book for municipal managers Public Utilities Manual(PD 8003)—A guide to the special regulatory and account- ing aspects of the industry Standard for Systems Specifications — A user's manual for documenting sys- tems design 29 Innovations in Auditing AuditSCOPE For many years, our firm, in continuing pursuit of professional excellence, has led the accounting profession in developing advanced auditing concepts, approaches and techniques. These innovations are included in our unified audit approach known as AuditSCOPE and are designed to deal with the increasing complexities of corporate financial systems, to reduce and control the rising costs of per- forming audits, and to maintain quality auditing standards. For example: • We pioneered the development of statistical methods for audit testing, and are currently making our Audit Sampling Plan available to the profession. — • We were the first accounting firm to develop general programs for auditing through computers—an approach that many other firms now follow. • We were the first to develop computer timesharing programs for making financial consolidations, financial forecasts, regression analysis and other special audit and management uses. _ • Today, we are continuing to refine our existing auditing procedures, as well as to develop new approaches and techniques to serve our clients better. AuditSCOPE includes, among other things, our: • Audit Planning Program to identify accounting, auditing, tax and reporting prob- lems and to assist us in our assigning of priorities as to timing and emphasis for each audit area • Audit Risk Questionnaire to identify audit risks that are not attributable to the _ inherent limitations of internal control or that arise from the special business or management environment of our client • Study and Evaluation Techniques (SET) to identify areas of potential weakness in a company's system of internal accounting control • Audit Program for Transactions to specify the audit procedures and detailed tests we need to make and specifically to correlate our accounting control evaluation and audit tests • Audit Sampling Plan to obtain mathematically valid samples of the accounting records to ensure that testing is adequate but not excessive and to enable us to evaluate properly the results of our tests • Auditape System to select company records through the computer with full audit control and to evaluate properly the results of our tests • Statistical Techniques for Analytical Review(STAR) to identify unusual changes in the company's financial statements and to aid in making more objective examinations through the use of regression analysis Some of the above features of AuditSCOPE are further discussed in the following sections: Control SET; Audit Sampling; Auditape System; and Statistical Techniques, for Analytical Review 32 Control SET The amount of audit testing that our accountants need to perform is directly affected by their evaluation of internal accounting controls. Areas having good controls receive a minimum of testing, while any areas that have weak controls are tested more extensively. 1 As a result of a major research study on the evaluation of internal controls, we have developed an advanced system for evaluating internal accounting controls that is a significant improvement over traditional approaches. We call our system the DH&S Study and Evaluation Techniques (SET) for internal accounting control —or, more briefly, Control SET Control SET identifies specific possibilities for errors and irregularities that would affect the safeguarding of assets and the reliability of financial records. The Control SET includes the following forms: • Internal Accounting Control Questionnaire for studying and documenting the design of the system • Evaluation Summary and Decision Tables for evaluating the system based on answers to the Questionnaire Our approach is applied to each significant class of transactions and related accounts, and consists of the following steps: • Identifying the types of errors and irregularities that could occur • Determining the accounting control procedures that should prevent or detect such errors and irregularities • Determining whether the necessary control procedures are prescribed and are being followed satisfactorily • Evaluating any weaknesses and determining the nature, timing and extent of our audit procedures This approach allows our auditors to pinpoint areas having weak control and to extend testing to those areas. In this way, the evaluation of accounting control is more exact and the testing of the accounting records becomes more targeted and efficient. Through joint use of Control SET, we can also assist management, audit committees and boards of directors in meeting the internal accounting control requirements of the Foreign Corrupt Practices Act. Control SET offers our clients the efficiency and economy of a common under- - standing and documentation of the system as the basis for any reports by man- agement or auditors. The results flowing from the use of Control SET would differ among companies, depending on the adequacy and documentation of their system of internal accounting control. For most companies, we think the principal result of using the 33 Control SET would be reassurance about their system. For others, there could be a more important result: identifying any weaknesses in their system and determining effective and efficient means for corrective action. We have recently developed a computer program (ConSET) that analyzes the _ answers to our Internal Accounting Control Questionnaire to identify conditions that are indicative of control weaknesses. This analysis is made in relation to the criteria in the Evaluation Summary and Decision Tables. The program allows the _ user to concentrate on the areas requiring the exercise of judgment. AUDIT SAMPLING Our Audit Sampling Plan is a method of obtaining efficient, mathematically valid samples from accounting records, in order to reduce the amount of time required _ for detail testing. We began our study of statistical sampling in 1958, developed our Audit Sampling Plan over the following years, and adopted it for general use in our audit practice in 1962. We use the plan extensively throughout our practice. We believe that it is the most valid method available for sampling accounting records as well as the easiest and most practical to apply. In applying our Audit Sampling Plan to accounting records, we first consider the _ detailed evaluation of internal accounting controls to determine the extent of tests. Documents and related records supporting the individual items selected by sampling are examined using traditional auditing methods. Deficiencies of both _ monetary and procedural importance are then statistically computed and evaluated. This approach allows the auditors to determine the appropriate testing required for each area; to select a small, statistically valid sample from the accounting records; and to evaluate the results quantitatively. AUDITAPE SYSTEM Our Auditape System enables us to achieve real audit economies in examining the computer-based records of a client organization. Auditape is a set of generalized computer programs that extract data from computer-based records and rearrange the data to serve a variety of purposes. Auditape is an extremely flexible tool that can be applied to many types of client _ systems without the need for special programs. It can be used with no move- ment of confidential information from the computer area. An important feature of Auditape is that we can apply our Audit Sampling Plan to computer-based records. Additional functions include estimation sampling, arithmetical calculations and a number of special analyses. We first made Auditape available to clients and others for internal audit and man- agement use in 1966, and now Auditape Systems are in use by more than 700 organizations — client companies, other accounting firms and such government agencies as the General Accounting Office and the Internal Revenue Service. We have conducted many training courses for the AICPA and other organizations in its use. 34 STATISTICAL TECHNIQUES FOR ANALYTIC REVIEW (STAR) In addition to testing supporting documents and details of the accounting records, our auditors also perform an overall evaluation of account balances and their interrelation with each other. This analytic review is designed to identify fluctuations in income statement and balance sheet accounts that appear to be unusual in relation to expected results, past performance, "normal" relationships and other factors. We have developed an advanced technique for performing analytic review that includes the use of multiple-regression analysis. This mathematical technique statistically determines the historical relationships among the financial data in periodic financial statements and the relationship between financial statement data and nonaccounting variables. Any results that fall outside of the specified statistical parameters are isolated for further testing and evaluation. Computerized regression-analysis programs(STAR) permit the auditors to specify the same statistical parameters used in the Audit Sampling Plan.This feature allows them to achieve the same degree of reliability in the overall review as in the detail testing. The advantages of this method of performing the analytic-review function are that the auditors are able to quantify the results of this test statistically, as well as to achieve a proper combination of statistical auditing techniques and traditional accounting judgment. ESTIMATION SAMPLING We have developed a sophisticated approach to producing financial accounting estimates that makes use of statistical sampling techniques and special computer programs.Through the use of estimation sampling, the auditors can substantially reduce some of their testing procedures and still produce reliable accounting information. Also, a company's internal auditors and financial personnel can use this technique to develop accounting estimates for various planning and con- trol purposes. Estimation sampling can be used in a wide range of business applications, including the following: • Preparing inventory estimates for regulatory purposes, such as the SEC report- ing requirements on current (or replacement) costs • Carrying out studies of a company's assets • Reviewing business activities, such as distribution costs, sales, pricing, line-of-business reporting, repairs and maintenance • Examining wages and fringe benefits • Monitoring budget and programs, including contract performance, mergers and expense-reduction programs • Making special applications of importance to utilities, transportation companies, banks, insurance companies and government agencies 35 Financial accounting estimates of this type have been used successfully by many of our clients and have resulted in substantial savings of time and money. Various applications are discussed in more detail in a book written by one of our retired partners, Maurice S. Newman, Financial Accounting Estimates Through Statistical Sampling by Computer, published by John Wiley & Sons. 36 UNITED STATES OFFICES _ Alabama Iowa Hickory Birmingham Davenport Raleigh Mobile Des Moines Winston-Salem — Kentucky Ohio Arizona Canton Phoenix Lexington Cincinnati Tucson Louisville Cleveland — Louisiana Columbus California Baton Rouge Dayton Costa Mesa Hollister New Orleans Toledo Los AngelesMaryland Oklahoma — Oakland Baltimore Oklahoma City Sacramento Tulsa Salinas Massachusetts Oregon — San Diego Boston Portland San Francisco San Jose Michigan Pennsylvania Detroit Allentown –" Colorado Grand Rapids Philadelphia Colorado Springs Saginaw Pittsburgh Denver Minnesota Puerto Rico NNW Burnsville HPonce Connecticut Minneapolis San Juan Hartford New Haven Saint Paul Rhode Island — StamfordProvidence Missouri Kansas City South Carolina Delaware Saint Louis Columbia Wilmington Greenville Nebraska District of Columbia Omaha Tennessee Washington Chattanooga Nevada Memphis Florida Las Vegas Nashville Fort Lauderdale Texas Jacksonville New Hampshire Dallas — Miami Manchester Fort Worth Orlando Houston Tampa New Jersey San Antonio West Palm Beach Cherry Hill — Hackensack Utah Georgia Morristown Salt Lake City Atlanta Newark Virginia — Hawaii New Mexico Blacksburg HiloAlbuquerque Richmond Honolulu Roanoke Wailuku— New York Buffalo Washington Illinois New York SeattleSpokane Chicago Rochester — Springfield Woodbury Wisconsin Indiana North Carolina Appleton Indianapolis Charlotte Milwaukee Greensboro 37 REPRESENTATIVE UNITED STATES CLIENTS Throughout the United States, Deloitte Haskins & Sells serves client organizations in virtually all sectors of the economy. Representative clients are listed below: Manufacturing Aircraft and Aerospace Garrett Corporation Rockwell International Hughes Aircraft Rokkor Industries Lear Fan Ltd. Automotive Bendix International Harvester Deere & Company Mack Trucks General Motors Business Products American Business Products Oxford Pendaflex Bunker Ramo SCM Corporation Deluxe Check Printers Reynolds & Reynolds Chemicals and Allied Products '- Airco PPG Industries Dow Chemical Pratt&Lambert GAF Corporation Procter&Gamble Knoll Pharmaceutical Schering-Plough Lubrizol Stauffer Chemical Mobay Chemical Syntex Monsanto Uniroyal Construction California Portland Cement Philips Industries Conwed H. H. Robertson Fischbach & Moore Starrett Housing Ideal Basic Industries Vulcan Materials 38 Electronics and Related Equipment Ampex National Union Electric — Envirotech Plessey North America Erie Technological Products Tektronix Honeywell Watkins-Johnson — Memorex Wells Benrus Forest Products — American Forest Products Kimberly-Clark Diamond International Rexham Federal Paper Board Sorg Paper — PH. Glatfelter Stimson Lumber Green Bay Packaging St. Regis Paper Idaho Pine Timber Association — Home Products Admiral Clorox — Berkline Furniture Magic Chef Bic Pen PRF Industries Burris Industries Proctor-Silex _ Clopay Wurlitzer Industrial Equipment Automatic Switch Company Goulds Pumps — Baker International Houdaille Industries Bearings, Inc. Hughes Tool Cross&Trecker Manitowoc Emhart Omark Industries Metals and Fabricated Products — Armco Monogram Industries CF&I Steel Norris Industries Continental Group St.Joe Minerals — Homestake Mining Ulbrich Kaiser Aluminum &Chemical Oil and Gas — American Public Energy Kenai Oil&Gas ARAMCO MAPCO — Buckeye Gas Pacific Resources Champlin Petroleum Rowan Delhi International Oil Sabine Dorchester Gas Safari Resources Edgington Oil SEDCO Enserch Southland Royalty — Hamilton Brothers Wichita Industries — 39 Publishing Carl Fischer Prentice-Hall Des Moines Register&Tribune Research Institute of America E.W Scripps The New York Times Hearst The Seattle Times Textiles and Apparel Blue Bell Palm Beach Cannon Mills Springs Mills Cluett, Peabody Standard-Coosa-Thatcher Jantzen Stowe-Pharr Mills M. Lowenstein &Sons Texfi Industries Mount Vernon Mills Washington Industries Diversified Amfac Ogden Burnup&Sims Penn Central Crane Rapid-American Michigan General Signal Companies _ Norton Simon Standex International Financial Banks and Bank Holding Companies BancOhio Nevada National Bancorporation Bank of New York Old National Bancorporation First Security Rainier Bancorporation Manufacturers Hanover Trust Southeast Banking Mark Twain Bancshares Southwest Bancshares Michigan National U.S. Bancorp Mortgage Banking Advance Mortgage Rainier Mortgage Amfac Mortgage Southeast Mortgage First Denver Mortgage Utah Mortgage Loan Brokerage and Investment Bankers Bateman Eichler, Hill Richards First Boston Cantor Fitzgerald Kidder, Peabody Dean Witter Reynolds Merrill Lynch Finance Beneficial Household Finance Dial Financial International Harvester Credit General Motors Acceptance Public Finance 40 Insurance _ Alexander&Alexander Johnson& Higgins Automobile Club of Southern California Metropolitan Life Blue Cross/Blue Shield of Pacific Mutual Life Greater New York Republic National Life E.H. Crump Safeco Equitable Life Southland Life Insurance Gulf Life Management Investment Companies Beacon Hill Management Edie Special Growth Fund '— The Capital Group Lord Abbett Group Charter Fund Merrill Lynch Group Christiana Securities Union Service Group Mutual Funds Affiliated Fund Broad Street Investing Alpha Fund National Investors American Mutual Fund Tri-Continental _ Savings&Loan Associations Biscayne Federal, Florida Los Angeles Savings&Loan City Federal, Elizabeth, N.J. Prudential Federal, Salt Lake City Commercial Federal, Omaha South Carolina Federal First Federal of Miami Standard Federal, Detroit Fulton Federal, Atlanta Western Financial Corporation, Phoenix '— Stock Exchanges Board of Trade of the City of Chicago Chicago Board Options Exchange Boston Stock Exchange Cincinnati Stock Exchange Other _ Asian Development Bank Hudson General Bessemer Securities Kohlberg, Kravis, Roberts Bradford National U.S. Leasing International Real Estate Amarillo Equity Investors Kroger Properties Angeles Major Realty Arvida Nu West Carlsberg Corporation Presidential Realty Century 21 Rossmoor Deltona Weingarten GAC 41 Transportation Airlines Atlantic Aviation Jet Air Freight Bar Harbor Airways Trans World Airlines Braniff Airways Wien Air Alaska Railroads Belt Railway Soo Line Denver, Rio Grande&Western Union Pacific Other Alexander& Baldwin Lyons Transportation Avis Metropolitan Transit Authority(Mpls/St Paul) Farrell Lines National Car Rental Leaseway Transportation Transcon Lines Agriculture and Food Cooperatives C&H Sugar Sunmaid Raisin Growers of California Growmark Vessey Foods Sunkist Growers Food and Beverages A. E. Staley Manufacturing Keebler Beverage Management Lance Gallo Wine McCormick&Co. Holly Sugar Olympia Brewing Hunt-Wesson Foods Schenley Industries Illini Beef Packers Specialty Brands Imperial Sugar Distribution Wholesale Bergen-Brunswig Komatsu Ducommun Mitsubishi International Foremost-McKesson Mitsui Frankford Quaker Grocery Nichimen IPCO Hospital Supply Nissan Motors(Datsun) Retail Allied Supermarkets Macks Stores A&P McCrory City Products Olga • Elder-Beerman Stores Red Food Stores D. H. Holmes Sakowitz House of Fabrics Shop&Go Kobacker Swallens 42 Public Utilities Electric and Gas American Electric Power Indianapolis Power&Light Arizona Public Service Middle South Utilities Atlanta Gas Light Northern States Power Carolina Power&Light Pacific Lighting Duke Power Pacific Power&Light Duquesne Light Pennsylvania Power&Light Florida Power&Light Public Service Electric&Gas Houston Lighting &Power Texas Utilities Services Communications American Cablesystems General Media Bonneville International King Broadcasting Communications Satellite (COMSAT) Scripps-Howard Broadcasting Continental Cablevision Western Union International Cox Broadcasting Wometco Enterprises Hotels and Food Canteen Hilton International Desert Inn Howard Johnson Disneyland Hotel Los Angeles Bonaventure Other Bank Management Association United Artists Theater Circuit Louisville Downs Wells, Rich, Greene Not-for-Profit Organizations American Heart Association National Foundation (March of Dimes) American National Red Cross Salk Institute Art Institute of Chicago United States Olympic Committee Community Service United Way Cystic Fibrosis Foundation Wolf Trap Foundation National Audubon Society Education Colleges and Universities Brown University Princeton University City University of New York Rutgers University Cornell University Tulane University Fordham University University of California Lehigh University University of Miami Northwestern University University of Missouri Pennsylvania State University University of San Francisco 43 Health Care Hospitals and Research Centers Baltimore City Hospital Ochsner Medical Center, New Orleans - Barnes Hospital, Saint Louis Presbyterian Hospital, New York Beekman Downtown Hospital, New York The Roosevelt Hospital, New York Lenox Hill Hospital, New York St. Luke's Hospital, Phoenix Memorial Hospital for Cancer and Allied Scripps Clinic and Research Foundation, Diseases (Sloan-Kettering), New York San Diego New England Deaconess Hospital, Tulane Medical Center, New Orleans — Boston Government _ Federal Department of Agriculture Board of Governors of the Federal _ Government of American Samoa Reserve System Office of the Comptroller of the Currency Internal Revenue Service Export-Import Bank of the United States Interstate Commerce Commission Federal Deposit Insurance Corporation Department of Labor Federal Home Loan Bank Board Department of the Navy General Services Administration Department of Transportation Department of the Treasury State Arizona — Department of Public Welfare Missouri — Department of Social Services California — Office of the Governor New Jersey— Department of Human Colorado— Department of Natural Services Resources New Jersey— Department of Hawaii — Department of Social Services Transportation Idaho— Department of Employment New York— State Lottery Illinois— Department of Public Health Oregon — Highway Commission Illinois — Revenue Department Texas— Department of Banking Kansas — Department of Revenue Utah — Department of Finance Maryland — Department of Transportation Wyoming— State Government Massachusetts— Department of Banking Local Albany City and County, N.Y. Milwaukee County, Wis. Amherst, Mass. Minneapolis, Minn. Colorado— City and County of Denver Nashville and Davidson County,Tenn. Gwinnet County, Ga. New York, NY. Harris County,Tex. Rochester, NY. Los Angeles County, Calif. South Florida Employment& _ Mecklenburg County, N.C. Training Consortium 44 - Deloitte Haskins+SeIIs GOVERNMENTAL SERVICES DEPARTMENT 1982 _ Deloitte Haskins & Sells recognizes the special requirements and expertise necessary to properly serve Minnesota ' s governmental units , and has established a separate Governmental Services Department within its Minnesota offices . This department is under the direction of Mr . Michael J. Vinyon and _ includes accountants and consultants who have developed a high degree of expertise in serving governmental units . Members of the Governmental Services Department participate actively in professional activities relating to governmental accounting and auditing at all levels , and are dedicated to providing the highest quality auditing and related services to state and local governments . Our Firm's Ideal —Progressive Excellence Progressive excellence in serving the public, our profession and society is the ideal of our firm. We attain this ideal by dedicating ourselves to the following objectives: • Serving the public—We will provide each of our clients with the best professional services available, whenever and wherever those services are needed. We will provide our services with competence, objectivity and integrity and with due regard for the public interest. We will provide our services with efficiency and effectiveness, giving our clients full value for fees charged. • Serving our profession—We will devote a fair share of our resources to enhancing our profession's ability to serve the public interest. • Serving society—We will devote a fair share of our resources, both as a firm and as individuals, to activities that we believe have social value. • Developing personnel —We will carefully select our personnel and assist them in developing their competence, objectivity and integrity. We will encourage innovation and creative thought, and we will give our personnel an opportunity to share in the firm's success and to enjoy an interesting and challenging career with an organization in which they have pride. • Encouraging growth—We will grow to serve the expanding needs of our clients and interests of the public and to provide our personnel with expanding career opportunities. • Maintaining profitability—We will maintain sufficient profitability to sustain our financial stability, to satisfy our public, professional and social responsibilities, and to attract and retain personnel dedicated to progressive excellence. Vmm OMM War s EXPERIENCE AND REFERENCES Our Governmental Services Department has coordinated many engagements with a variety of clients in recent years . ACCOUNTING AND AUDITING ORGANIZATION CONTACT Counties - Hennepin County Mr . Lary Franks Mr . Robert Morris . Audited 116 CETA subgrants administered by 65 subgrantees . Our services included two special investigations involving the County Attorney ' s staff . - Hennepin County Historical Society Ms . Donna Lind . We have audited the Society ' s financial statements for many years . - Ramsey County Ms . Christine Larson 770-8900 . Currently performing a unified audit of CETA programs for the years 1978 through 1981 . _ - Lac Qui Parle County Mr . Frederic E. Boethin - Pope County Office of the State - Yellow Medicine County Auditor , 297-3673 . Provide annual audit services under contract with the State Auditor . State of Minnesota - State Department of Administration Ms . Lois Pollari . Assisted in developing guidelines for preparation of financial statements for proprietary fund activities . Metropolitan Agencies - Metropolitan Transit Commission Mr . Gregory Andrews 221-0939 . DH&S has performed annual audits for the Commission since 1979 . • For 1980 and 1981, we performed a "single audit" in accordance with Office of Management and Budget Circular A-102 , Attachment P. This approach continues this year . • We assisted the Commission in converting its financial reporting to a single enterprise fund basis , thus simplifying the multi-fund approach used previously . . Bond offering services . - Metropolitan Council Dr . Jane Whiteside Aging Program 291-6305 . Developed an audit program relating to sub-grantees , including documentation of audit guides , procedures for selection of sub-grantees to be audited , and compliance review procedures . . Audited approximately 20 sub-grantees annually . . Performed compliance reviews for about 20 sub-grantees annually. Cities - City of Bloomington Mr . Lyle R. Olson 881-5811 . We have performed annual audits since 1974 for Bloomington , the fourth largest city in the state, and the largest city audited by independent public accountants . . Audits of related organizations and grants . . . . Bloomington Port Authority . . Housing and Redevelopment Authority _ . Police Relief Association . . Federal Revenue Sharing Community Development Block Grants . For 1981 , DH&S performed "Single Audits" of the City of Bloomington and the Housing and Redevelopment Authority , in accordance with Office of Management and Budget Circular A-102 , Attachment P. This approach will continue for 1982 . • In 1980 , we assisted the City in the preparation of a condensed annual report similar to those used by corporations . . Assistance in retaining the MFOA Certificate of Conformance. . Electronic data processing control reviews . Bond offering - City of Anoka Mr . H. James Otto 421-6630 . DH&S has performed annual audits for this city since 1976 . Anoka is noteworthy because of the relative complexity of its governmental operations for a city its size , including a — large municipal power utility. . Audits of related organizations and grants . . . Housing and Redevelopment Authority — . . Police Relief Association . . Fire Relief Association . . Federal Revenue Sharing . . Community Development Block Grants — . . Local Public Works grants funded by Economic Development Administration . Electronic data processing control reviews . — . Evaluation of bids for data processing equipment . . Assistance in preparing a comprehensive annual financial report for submission to the MFOA Certificate of Conformance program in 1981 , the result of which was favorable . - City of Brooklyn Park Mr . Charles Darth 425-4502 . We have provided annual audit services to this growing city — since 1975 . . Audits of grants . . . Federal Revenue Sharing . Extended audit coverage for Special Assessments funds , which constitute a major financial activity in Brooklyn Park . - City of Burnsville Mr . Leslie Anderson 890-4100 — . We provided annual audit services to this large city from 1975 to 1981. Our services were concluded under the City ' s six-year rotation policy. — . Audits of grants . . . Federal Revenue Sharing . - City of Coon Rapids Mr . Lyle Haney 755-2880 — . We provided annual audit services to this large city from 1975 to 1980 . Our services were concluded under the City ' s six-year rotation policy . _ . Audits of related organizations and grants . . . Coon Rapids Mortgage Assistance Foundation . . Federal Revenue Sharing . . Community Development Block Grants -- Local Public Works grants . Special assistance . . . Assistance in preparing comprehensive annual financial — report for successful submission for MFOA Certificate of Conformance . . . Separation of water and sewer utilities . . . Tax and special assessments collection problems — with Anoka County - City of Glenwood Mr . Robert Moe 1-634-3282 — . DH&S was engaged to perform the annual audit of this central Minnesota city for 1981 , and our services are continuing. . We are currently consulting with City officials as they implement the State Auditor ' s recommended chart of accounts . — - City of Little Falls Mr . Thomas Manninen _ 1-632-2341 . DH&S performed annual audits for this city from 1975 to 1980 . — . Audits of related organizations and grants . . . Little Falls Morrison County Airport Commission . . Fire Relief Association . . Federal Revenue Sharing — . . Local Public Works grants — - City of Ramsey Mr . Lloyd Schnelle 427-1410 — . DH&S has performed annual audits for this city since it changed from township to statutory city government in 1974 . . Audits of grants . . . Federal Revenue Sharing Local Public Works grants . Assisted in preparing a comprehensive annual financial report for submission to the MFOA Certificate of Conformance — program in 1982 . - City of Robbinsdale Mr . Richard Gangelhoff 537-4534 . DH&S has performed annual audits for this city since 1979 . . Audits of grants Federal Revenue Sharing . Special assistance. . . Preparation of comprehensive annual financial report for successful submission to MFOA Certificate of Conformance program for 1979 . . . Extended audit coverage for liquor operations . . . Use of estimation sampling for liquor inventories . - City of Wheaton Mr . Verdi Johnson 1-563-4110 . Annual audits have been performed since 1978 . . Audits of related organization. . . Municipal hospital . School Districts - Bloomington School District No. 271 Mr . Cy Knutson 887-9223 . DH&S has performed annual audits for this large district since 1975 . . Special assistance . . . Evaluated and improved budgeting procedures . . Assisted in improving financial reporting to obtain the Association of School Business Officials ' Certificate of Excellence in financial reporting. Bloomington is the only school district in Minnesota having this _ recognition . . . Assisted in design of the provisions of the school bus transportation contract to reduce the cost to the district . . . Evaluated fund balances and projections for consideration of a levy referendum. . . Audit work is expanded in one area each year at the direction of the audit committee. . . Assisted in an organizational restructuring in response to declining enrollments . - Columbia Heights School District No . 13 Mr . Donald Burton 574-6529 . Annual audits have been performed since 1976 . . Special assistance . . . Each year during the audit , special emphasis is placed on an area suggested by the School Board . As a result , we have studied and made recommendations concerning purchasing practices , fixed assets , cash procedures , federal and state programs , and food service inventories . - Rosemount School District No. 196 Dr . 42uth6Randall . We provided annual audits for this growing district from 1975 to 1981. - Spring Lake Park School District No. 16 Mr . Edward Munson 786-5570 • DH&S has performed audits for this district since 1978 . . Special assistance . . Cash receipts procedures review . . Examination of activity funds and assistance in setting up related accounting records . . Assistance in converting to UFARS accounting . . Reviewed revolving fund claim payment procedures - West St . Paul School District No. 197 Dr . Donald Zahn 457-9584 . DH&S was appointed auditors for this district in 1982 . Other Organizations - Minnesota School Districts Data Mr . Dan Parker '— Processing Joint Board 633-9110 ▪ Since 1976 , we have performed third party service center reviews of EDP controls for the Minnesota School Districts Data Processing Joint Board (TIES) . TIES provides data processing services to over 60 school districts in Minnesota . Our reviews encompass tests of the three financial systems and the operations of the TIES service center . We prepare a report which describes the work performed , the controls in each of the systems , the system tests performed , and a set of observations and recommendations for improving the internal accounting controls in the TIES environment and systems . This report is then distributed to TIES users , and is used by the auditors of the school districts . . We were appointed auditors of TIES commencing with the June 30 , 1982 audit . - Local Government Information Mr . 566 Willardl Systems Association (LOGIS) Performed a review of electronic data processing system controls . Our report was used by the auditors of all member municipalities . - Mille Lacs Band of Chippewa Indians Mr . Jay Kanassatega 1-532-4181 . Audits of several Federal grants . County and District Hospitals - Deloitte Haskins & Sells has a very extensive health care practice , including audit and other services to the following governmental organizations : . Hennepin County Medical Center , Minneapolis . Douglas County Hospital , Alexandria . Clearwater County Memorial Hospital , Bagley . United District Hospital, Blue Earth . Chisago Lakes Hospital District , Chisago City . Grant County Hospital , Elbow Lake . Rice County District Hospital , Faribault . Glacial Ridge Hospital District , Glenwood . Mahnomin County and Village Hospital , Mahnomin . Moose Lake Community Hospital District , Moose Lake . Kanabec County Hospital, Mora . Renville County Hospital , Olivia -- . Pelican Valley Health Center District Hospital , Pelican Rapids . Pipestone County Hospital and Nursing Unit, Pipestone -- . United District Hospital and Home , Staples . Tri-County Hospital , Wadena Constructive Services As part of our regular audit services , we regularly study specific aspects of client operations in depth and render constructive suggestions for possible improvements . Examples of this type of — service include reviews of . electronic data processing systems . utility billing and rates . property records . internal control . monthly and quarterly reporting . office procedures . cash management It is our policy to meet with the governing body to review our reports for each engagement . We find that such meetings with county boards , city councils , and school boards provide an excellent means for elected officials to discuss matters of mutual concern with the auditors . We maintain close contact with our clients throughout the year . From time to time , our Washington office alerts us to new developments which we are able to pass on to client officials . Similarly , clients often have problems arising during the year which we can discuss and work on together prior to the annual audit at year-end . MANAGEMENT ADVISORY SERVICES Our Management Advisory Services (MAS) division was developed in the early 1950 ' s to provide a balanced range of consulting services consistent with our practice as Certified Public Accountants . Our — MAS staffs are located in key cities throughout the United States , including Minneapolis . These staffs have personnel with the breadth and depth of experience necessary to serve clients properly — in a range of business and functional areas of operations . This permits bringing together the necessary generalized and specialized skills , as well as supervision , to attain successful results . Our basic objective is to assist management in developing more effective and more efficient operations through improved management controls and other management techniques . Our consultants are successful practitioners in general management skills , data processing, accounting, industrial engineering, and personnel administration who have made consulting their career after _ some years of experience in other organizations . This blend of business disciplines has enabled us to respond constructively, creatively , and realistically to client requirements for consulting services in a wide range of activities . MAS Experience in Service to Government Our experience in the governmental area includes cities , counties , state and Federal government agencies , large and small , throughout _ the United States and abroad . This experience brings us in close association with the various regulatory bodies and pertinent legislation and regulations affecting local and state governments . Many of our partners and managers are active in governmental — associations , including the National Committee on Governmental Accounting, the Municipal Financial Officers Association, and the National Association for State Information Systems . Many of our consultants have had considerable prior work experience in government. As a Firm we are also active in committees and development programs on governmental subjects sponsored by the AICPA and state societies . Local Government Experience In addition to having the national credentials for serving governments that are expected from a Firm of our stature, the experience of our Minnesota offices is of particular significance. — In today ' s environment where immediate availability of service is important , budgets are tight , and travel expenses are high , it is important to focus on local capabilities as well as national resources . Our Minnesota consulting group is exceptionally strong — in the public arena . More than half of our consulting practice is with state and local government agencies . Engagements conducted for government have spanned nearly all of the services for which — consultants are commonly used by government , including the following: . Design and Implementation of Program Planning and Budgeting _ Sy�stems - program identifications and definitions ; program meeting and costing, including cost allocations; a development of statistical basis for budgeting, reporting, and measuring accomplishments ; uses of program budgeting in — resource allocations . . Design and Implementation of Financial Planning and Control — Systems - report structure; integration of financial and operating information; methods of data presentation; code structure design , cash forecasting and cash management ; working capital analysis ; long range financial planning. — Design and Implementation of Fund Accounting Systems - account classification design for cash and/or accrual basis ; budget , — revenue , encumbrance , accounts payable , and expenditure systems ; cash controls and related procedures . — ▪ Review, Selection , and Installation of Automated Data Processing Equipment - feasibility studies ; systems design; planning assistance; programming consultation; installation and conversion assistance; evaluation of utilization of operating — efficiency; review of internal and operating controls . . Design and Implementation of Personnel Administration Systems - — position classifications; salary surveys ; personnel policies ; employee review and appraisal procedures ; salary administration manuals; integration with payroll systems ; position — descriptions . • Review of Office and Paperwork Methods - procedural analysis ; _ work flow; clerical work measurement ; work load control; forms design; record management; procedure manuals ; work simplification. As the local practice office of a worldwide firm we have had the opportunity to serve clients locally , nationally , and inter- nationally. We have staffed and directed engagements locally with — local staff members only and we have staffed and directed them with larger teams whose membership has been drawn from this office and other places . Governmental units or associations of governments we have served recently from the Minnesota offices include : ORGANIZATION CONTACT - Minnesota Department of Mahlon Hanson Labor and Industry Assistant Commissioner DH&S is currently engaged to assess the financial status of the special compensation fund , and to review and develop recommen- dations for financial management procedures . - Minnesota Department Richard Swanson, Director of Transportation of Finance and Accounting We have recently been engaged by the Minnesota Department of Transportation to develop specifications and a workplan for the development and implementation of a comprehensive cost accounting and Federal billing system. The overall specification, development , documentation, training and implementation plan is expected to span from one year to eighteen months . Some required system features are on-line data entry and error correction facilities , comprehensive reporting, and automatic interface with other State systems . - Minneapolis Community Ms . Mary Des Roches , Development Agency Comptroller/Treasurer Our initial engagement with MCDA involved a study relating to the creation of this agency and its integration with city-wide financial systems . We analyzed the various functions of the Agency , and compared policies , procedures , and outside agency requirements relating to financial systems and reporting requirements . We then prepared a work plan for the conversion from their current system and chart of accounts over to the — City F. I .R.M. S. system, including budgeting, training, documentation , and related activities . Our current engagement with MCDA involves initial steps toward conversion to F. I .R.M.S . It also involves considerable effort on the part of our audit personnel to aid in the preparation of financial statement workpapers for the years ended December 31, 1980 and 1981. - City of Minneapolis Mr . George T. Bacha , FMIS Project Administrator Over the last several years , we have been involved in a major systems development effort at the City. The first project , in conjunction with Sartoris , Inc . , was the development of the F. I .R.M. S. system. This system now provides financial and budgetary information to all City departments . In addition , it provides cost , performance , grant , and project control information, both on an expenditure and full cost basis , to departments that need such program information. This engagement is in its final stages at the present time . In addition, we have been assisting Sartoris , Inc . in their _ efforts to implement a new City-wide payroll system. In this project , our focus has been in the requirements definition and the standardization of forms and procedures areas . - City of Albert Lea Mr . William Schmidt , Assistant City Manager We conducted an operational review of the accounting methods , financial reporting, financial statement presentation , data processing operation, and general procedural practices in effect at the City . Our review covered every major operating department . Our report , which was presented to the City Council , helped to form the basis for changes to improve the efficiency of City operations . We recently assisted the City in making data processing hardware and software selections , which included requirements definition and preparation of bid specifications . - Minnesota Higher Education Mr . James Leskee , Coordinating Board Director —' Deloitte Haskins & Sells is currently engaged by the Higher Education Coordinating Board (MHECB) to develop a Student Financial Aid Information System for the State of Minnesota . This project is utilizing the PRIDE system development methodology as adopted by the State and is comprised of nine development phases . We have completed the feasibility study and the general design and are currently in a hardware and software selection phase. The System will service over 65 ,000 students and encompasses several major assistance programs including: . Minnesota Scholarship and Grant-in-Aid . Minnesota Student Loan . Minnesota Campus-Based . Interstate Tuition Reciprocity This system encompasses a complex set of relationships between MHECB, "clientele", and supporting service organizations . Key functional goals being dealt with by the project team include timely service delivery , adequate internal control over — accuracy and processing of applications and disbursement of funds , comprehensive management information and reporting , data privacy protection of confidential information, and effective — personnel utilization and efficiency . - City of Mora Robert Filson — 1-679-1511 DH&S is currently assisting the City in a study of its data -- processing needs . - Department of Health , Education, Dr . Rodney Pelton , and Welfare , Rehabilitation Director of Evaluation Services Administration (RSA) — Deloitte Haskins & Sells was engaged to assist RSA with the development of a model financial management and reporting system for the nation ' s Vocational Rehabilitation program. -- The model system is intended to specifically address the financial management and reporting requirements at the: — . State program level . RSA Regional Office level . RSA Central Office level . — During the course of this third consecutive major engagement for RSA, we analyzed and reviewed the management and programmatic operations of nineteen separate State Vocational — Rehabilitation Agencies . Our State level analysis focused heavily on the nature , scope , and structure of rehabilitative programs for the handicapped . In each state visited , we reviewed the financial management system utilized . This review included analysis of the strengths and weaknesses of each state ' s program financial system in terms of its accounting controls and its capability to support management ' s planning, budgeting, and evaluating function. During our performance of this work , we were required to maintain close working relationships with other national contractors who were developing information systems for use by RSA. This was necessary to ensure that our financial management manual would interface with and support RSA — contemplated information systems . The Financial Management Manual-Vocational Rehabilitation Manual developed as a product of this engagement centered around practical techniques and processes by which the agencies could allocate and manage increasingly scarce resources . The manual is organized so as to be easily used as a reference manual. Agency personnel may then easily address those problems key to their agency . - Department of Health , Education, Dr . Rodney Pelton , and Welfare Rehabilitation Director of Evaluation Services Administration (RSA) Deloitte Haskins & Sells , as a subcontractor to Walker & Associates , Inc . , assisted in the development of "Model Federal State Facilities Reporting System for Medical and Vocational Facilities . " Our role in this project was to develop the fiscal portion of the Model system and encompassed the following fiscal products : . Model Facility Accounting System . Model State Rehabilitation Agency Contract Operating Procedures . Model State Rehabilitation Agency/Rehabilitation Facility Contract Elements . The Model Facility Accounting System is a prototype financial information system for implementation at rehabilitation facilities . The prototype system encompasses the various accounting system components and procedures necessary for effective control of financial operations at facilities . The concurrent and post-performance reviews encompass the necessary monitoring and auditing activities of the state agency with respect to controls implemented at rehabilitation facilities . The monitoring and auditing functions described in the Model Operating Procedures include the information flow, verification requirements , and administrative procedures relating to the performance of these activities . In addition , there is a discussion of the role of monitoring and auditing in the rehabilitation process . - Others '- ▪ Minnesota Counties Research Foundation . Attorney General 's Office , State of Minnesota . City of Anoka -- . Franklin County, Ohio . Saint Louis County, Missouri . Orange County, New York . Interstate Commerce Commission . Metro II (School district data processing consortium) . Bloomington School District No. 271 . Orono School District No. 278 . Division of Vocational Rehabilitation , State of Hawaii . State of North Dakota , Social Services Board . Minnesota School Districts Data Processing Joint Board (TIES) . Minnesota Education Computer Consortium (MECC) . Local Government Information Systems Association (LOGIS) . Rochester Governmental Computer Consortium As part of our regular audit services , MAS personnel regularly study specific aspects of client operations and render constructive suggestions for possible improvements in such areas as: . Electronic data processing systems . Utility billing and rates . Property records • Internal control . Monthly and quarterly reporting . Office procedures . Cash management Operational Auditing An operational audit involves the review and appraisal of the operating procedures and methods of an organization or any component '! thereof for the purpose of evaluating its efficiency and effectiveness against a predetermined standard . Our training in gathering and analyzing information, and our knowledge and understanding from observing many successful organizations , gives us an excellent perspective to perform this useful service for our clients . For an operational auditing assignment , we assemble a team of accountants and consultants who have extensive experience in the industry and functional area under review. We utilize our general understanding of operations , plus detailed audit programs , to conduct the investigation in an efficient manner . Our reports present our findings and recommendations for improvement in a clear , concise manner so that management can grasp the essential elements without difficulty . Whenever possible , we attempt to estimate the dollar impact of revenue enhancing or cost reduction suggestions . If further investigation or assistance appears advisable , we include an estimate of the costs and benefits to be obtained . Guidance and Consultation on Municipal Bond Offerings As a result of serving many publicly-held companies , we are experienced in assisting clients with annual , quarterly , and other reports to the SEC, public-offering registrations , merger and acquisition filings , and consultations with the various stock exchanges . -We also help clients with intrastate offerings , private placements , and other financing arrangements that do not involve the SEC. Our Executive Office SEC Department assists all offices in serving — their clients . The department reviews client registration statements and municipal official statements in order to lend their broad experience in ensuring compliance with current interpretations and appropriate disclosures . This experience is most valuable in dealing with clients , attorneys , underwriters , financial institutions and bond rating agencies on accounting, reporting and related matters . Locally, our Minnesota offices have assisted our government and health care clients , including the City of Bloomington , Metropolitan Transit Commission and various hospitals , in the preparation of official statements and other debt-related instruments . Internal Audit Training and Reviews We have the capability of conducting training seminars or providing training materials for internal auditors and other interested personnel covering various topics including: . . Internal control evaluation . . Audit sampling . . Auditape system . . Estimation sampling . . Statistical techniques for analytic review A brochure describing our training services is available upon request. In addition, some organizations are having independent evaluations of their internal audit function performed . We can also provide information on our approach to such reviews upon request. Related Experience Outside Minnesota We have a great depth of experience in auditing governmental units , large and small , throughout the country. Among those with populations over 250 ,000 that we currently audit or have audited during the past five years are: Estimated Population City of New York , New York 7 , 850 , 000 . San Francisco International Airport N/A . Port of San Francisco N/A . Metropolitan Dade County (Miami) , Florida 1 ,464 ,000 * . City of Mobile , Alabama 403 ,000 . Alameda County, California 1 , 108 ,000 . Albany County, New York 300 ,000 . City of Charlotte , North Carolina 603 ,000 . Mecklenburg County (Charlotte) , North Carolina350 ,000 * . City of Dallas , Texas 891,000 * . City of El Paso, Texas 432 ,000 . Harris County, Texas 1 ,963 ,600 * . City of Houston , Texas 1 ,326 ,800 * _ . Port of Houston N/A . Hudson County, New Jersey 582 , 800 . City of Jersey City , New Jersey 253 , 700 . Los Angeles County, California 7 , 227 ,800 . Metropolitan Government of Nashville and Davidson County , Tennessee 765 ,000 . Monterey County , California 271 ,000 . Montgomery County , Maryland 585 , 000 * . Riverside County , California 594 ,000 . City of San Antonio , Texas 1 ,001, 000 * (Asterisk denotes MFOA Certificate of Conformance) PROFESSIONAL PERSONNEL On the following pages we present a description of our professional activities locally relating to governments , as well as resumes for the key DH&S people involved in providing services to governments . MICHAEL J . VINYON, CPA SIGNIFICANT CAREER EXPERIENCE Deloitte Haskins & Sells - Partner since 1971 - Member of Firm' s National Government Industry Committee - Partner-in-Charge , Minnesota Offices ' Governmental Services Department EDUCATIONAL BACKGROUND B.S. , Business Administration, University of North Dakota RESPONSIBILITIES Mr . Vinyon has over 22 years experience in public accounting. During his career , he has conducted and supervised many major audits and other engagements for the Firm, in both the public and private sector . These engagements have included complex reporting to the Securities and Exchange Commission and other regulatory agencies , public issues of securities , financial and compliance audits of Federal and State grants , and accounting for major corporate acquisitions . As partner-in-charge of the Governmental Services Department for our Minnesota Offices , Mr . Vinyon is responsible for the application of Firm policy on technical accounting and auditing procedures for all governmental engagements in Minnesota . He directly supervises all city and county audits and is the technical concurring partner for all Minnesota school district audits . As a member of the Firm' s national Governmental Industry committee , he participates in the establishment of firm-wide policy for our governmental practice . In this capacity , he is continuously involved with new developments in the governmental sector . Mr . Vinyon assists governmental clients in bond offerings , fund _ balance level determination studies , financial report presentations for Certificate of Conformance submissions , and the use of the new single-audit concept . He also serves as a technical review partner on consulting engagements for the development of governmental accounting systems for cities and Federal and State grants . PROFESSIONAL ACTIVITIES American Institute of Certified Accountants Minnesota Society of Certified Public Accountants National Association of Accountants . Local and national memberships Municipal Finance Officers Association . Local and national memberships . Speaker at seminars Minnesota Association of School Business Officials . Speaker at seminars WIMP EDWARD A. ROBINSON, CPA SIGNIFICANT CAREER EXPERIENCE Deloitte Haskins & Sells - Partner - National Industry Director - Transportation U.S. Army - Engineer Officer EDUCATIONAL BACKGROUND B.S. in Business Administration, Michigan Technological University - Accounting , Marketing & Industrial Management specialization . RESPONSIBILITIES Ed is the partner responsible for audit and/or consulting services to five school districts , a major foundation, a major transit system, several manufacturing companies , and a major diversified transportation company. He also is the DH&S National Industry Director for all U.S. services to the transportation industry. He is a DH&S designated industry specialist in the fields of government , education and transportation. In addition to his audit and consulting background , Ed is experienced in providing support to counsel and expert testimony on complex accounting and financial issues . He was in-charge of our work with Covington & Burling on the Northeast Corridor portion of the Penn Central Valuation Case . Ed has also assisted counsel in property tax, railroad rate , financing agreement and operating authority cases . Mr . Robinson has also assisted our school district clients in improving financial reporting, developing financial plans , lowering the cost of pupil transportation contracts , improving budget procedures , implementing fixed asset systems and has provided general support to each client in financial and administrative areas . He is a member of the panel of review for the Association of School Business Officials of the U.S. and Canada (ASBO) Certificate of Excellence in Financial Reporting Award . He has spoken nationally on school district financial and accounting matters . Ed was co-director of the task force which developed the initial draft of the school district chapter in GAAFR 1980 . He was also co-director of the seminar which developed the booklet published by ASBO titled "Budgetary Accounting Standards for Revenues and Expenditures for School Systems ." PROFESSIONAL ACTIVITIES American Institute of Certified Public Accountants . Subcommittee on Interstate Commerce Commission Regulated Carriers Minnesota Society of Certified Public Accountants . Past Chairman, Governmental Accounting and Auditing Committee . Frequent Instructor in Continuing Education Course "Auditing School Districts" Association of School Business Officials of U.S. and Canada . Member - Certificate of Excellence in Financial Reporting Panel of Review . Speaker at national and state annual meetings . Task force member on various occasions Minnesota Municipal Finance Officers Association National Association of Accountants — JOHN B. LILJA, CPA SIGNIFICANT CAREER EXPERIENCE Deloitte Haskins & Sells - Audit Manager - Consultant — - Senior Accountant State of Minnesota - Deputy State Auditor U.S. Navy - Supply Corps Officer Other - Corporate Controller/Treasurer - Corporate Internal Auditor — EDUCATIONAL BACKGROUND B.S. , Business Administration , Macalester College — M.S. (Accounting specialization) , University of Minnesota RECOGNITION Recipient of the first Thomas J . Moran Award for "outstanding service rendered to advance the quality of public financial — administration", awarded by the Minnesota MFOA, 1981. Recipient of the R. Glen Berryman Award in 1982 for "outstanding — contributions to the continuing professional education program" of the Minnesota Society of Certified Public Accountants . RESPONSIBILITIES John is manager of audit and consulting services for several — governmental and non-profit clients , including cities , counties , school districts , colleges , foundations , and religious organizations . He is a designated industry specialist in the — fields of Governments , Education, and Nonprofit Organizations . Mr . Lilja has assisted all of our governmental clients in adopting _ NCGA Statement No. 1 financial statement formats , and in resolving related accounting issues . He recently assisted the City of Minneapolis in its effort to bring Community Development Agency accounting and financial reporting within the overall City framework . He also supervises "single audits" for the City of Bloomington and the Bloomington Housing and Redevelopment Authority, under Attachment P of OMB Circular A-102. PROFESSIONAL ACTIVITIES American Institute of Certified Public Accountants Minnesota Society of Certified Public Accountants . Member , Board of Directors , 1974-75 . Governmental Accounting & Auditing Committee Named Outstanding Committee Chairman, 1977-78 . Charter Member , Management Advisory Services Roundtable . Discussion leader for education seminars Minnesota Municipal Finance Officers Association . Executive Board , 1977-78 . Chairman, Career Development Committee , 1976-77 ▪ Chairman, Certificate of Conformance Committee , 1980-81-82 . Speaker at many seminars and meetings Municipal Finance Officers Association of the U.S. and Canada . Certificate of Conformance Special Review Committee Municipal Clerks and Finance Officers Association of Minnesota . Associate member . Developed training materials Association of School Business Officials Association of Governmental Accountants American Society for Public Administration National Association of Accountants SPECIAL ACTIVITIES Uniform Financial Accounting and Reporting Standards Advisory Council , 1980-83 . CPA representative member ▪ Council is related to the State Department of Education , and develops accounting and financial reporting standards for Minnesota school districts . State Accounting Survey Project , 1977-81 . Chairman , Fund Accounting task force . Participated in several state surveys CLIFFORD W. HOFFMAN, CPA SIGNIFICANT CAREER EXPERIENCE Deloitte Haskins & Sells - Audit Manager EDUCATIONAL BACKGROUND Graduated from the University of Minnesota with a B.S.B. - Accounting in 1974 . Member of Beta Sigma Gamma . RESPONSIBILITIES Cliff has over seven years of auditing experience in governmental and commercial organizations . His auditing experience in governmental accounting includes several cities and school districts , including Bloomington and Rosemount school districts . Cliff has received two awards for the best management letter in our Minnesota offices . Cliff instructs statistical sampling at the Firm' s national training school for first-year accountants and he instructs courses in governmental accounting and leasing in the Minnesota offices . Mr . Hoffman is a recruiter at the University of Minnesota , St . Cloud State University, University of North Dakota and Michigan Technological University. Mr . Hoffman assisted Bloomington Independent School District No. 271 in upgrading their reporting to a level which earned them the first Association of School Business Officials Certificate of Excellence issued to a Minnesota school system. In addition, Cliff assisted the Bloomington school district ' s negotiation of a substantial reduction in their contract cost for student transportation. Cliff has participated in fund balance level studies at the City of Bloomington and Bloomington schools . At Bloomington schools this study was used to assist the school board in determining the need for a special levy referendum. Cliff supervised one of the first "single audits" of federal programs performed in the State of Minnesota, under Attachment P of OMB Circular A-102. PROFESSIONAL ACTIVITIES American Institute of Certified Public Accountants Minnesota Society of Certified Public Accountants Minnesota Association of School Business Officials WNW Minnesota Municipal Finance Officers Association . Member of the program committee CYNTHIA L. ANDERSON, CPA SIGNIFICANT CAREER EXPERIENCE Deloitte Haskins & Sells - Senior Accountant - Senior Assistant Accountant EDUCATIONAL BACKGROUND B.S .B. , Accounting, with Distinction , University of Minnesota RESPONSIBILITIES Since joining Deloitte Haskins & Sells in 1979 , Ms . Anderson has had a wide range of experience . She has been an in-change accountant for the audits of a local district , transit agency, and various governmental grants as well as serving clients in the industrial sector . She has been involved in the performance of single audits under Attachment P of Circular A-102. PROFESSIONAL ACTIVITIES . Minnesota Society of Certified Public Accountants JAMES A. BARTHOLOMEW, CPA SIGNIFICANT CAREER EXPERIENCE Deloitte Haskins & Sells - Senior Accountant - Senior Assistant Accountant - Staff Accountant EDUCATIONAL BACKGROUND B.S.B. - Accounting, with High Distinction, University of Minnesota RESPONSIBILITIES Mr . Bartholomew has been with the Firm and actively involved with governmental and non-profit accounting for the past three years . In this time he has been assigned to the audits of various cities and heavily involved in the conversion of governmental reports to — NCGA Statement No . 1 formats , and developing financial reports for submission to the MFOA Certificate of Conformance program. — In addition to his work in the governmental sector , which has included both financial and compliance audits of Federal grants and Federal programs , he has also served clients in the following industries : . College and Universities . Government Contractors . Leasing . Retailing . Construction Mr . Bartholomew also has many hours of experience in specialized areas such as estimation sampling and utilizing a micro-computer on an audit . — PROFESSIONAL ACTIVITIES American Institute of Certified Public Accountants Minnesota Society of Certified Public Accountants Minnesota Municipal Finance Officers Association — DAVID A. KLEPPEN, CPA SIGNIFICANT CAREER EXPERIENCE Deloitte Haskins & Sells - Senior Accountant - Senior Assistant Accountant - Staff Accountant EDUCATIONAL BACKGROUND B . S . , Accounting , University of Minnesota RESPONSIBILITIES Mr . Kleppen has had a variety of governmental and commercial audit experience in his 5 years with DH&S , including functioning as the in-charge accountant on the following engagements : . Honeywell Avionics and Defense Systems Divisions , including extensive Federal government compliance reviews of complex Federal defense contracts . • Montevideo Technology , Inc . . Hennepin County CETA subgrants . Space Center , Inc . Transportation Division ▪ YMCA of Metropolitan Minneapolis . Mille Lacs Band of Chippewa Indians PROFESSIONAL ACTIVITIES . Minnesota Society of Certified Public Accountants SCOTT T. LANDON, CPA SIGNIFICANT CAREER EXPERIENCE Deloitte Haskins & Sells - Senior Accountant - Senior Assistant Accountant - Staff Accountant - Intern EDUCATIONAL BACKGROUND B.A. - Accounting and Mathematics , Augustana College, South Dakota Honors - Magna Cum Laude - Blue Key Honor Society - Treasurer , Augustana Student Association - Who ' s Who in American Colleges RESPONSIBILITIES Mr . Landon has been with the Firm and actively involved with '- governmental accounting for the past three years . In this time , he has been assigned to the audits of several cities , giving him a broad background into problems cities may encounter and possible remedies for those problems . Mr . Landon ' s responsibilities , in addition to auditing specific -- accounts and transactions , have included planning the engagement , supervising assistants assigned to him and extensive interaction with city administrators and/or finance directors . He has been heavily involved in the conversion of governmental reports to the format of NCGA Statement #1. He has also assisted a city in establishing property records and helped city accounting personnel obtain a better understanding of governmental accounting. In addition to his work in the governmental sector , which has included both financial and compliance audits of Federal grants , he has also been involved with audits in the following industries : Utilities Manufacturing Transportation Retail PROFESSIONAL ACTIVITIES • American Institute of Certified Public Accountants . Minnesota Society of Certified Public Accountants . National Association of Accountants . Minnesota Municipal Finance Officers Association. MARILYN R. SPANIER, CPA SIGNIFICANT CAREER EXPERIENCE Deloitte Haskins & Sells - Senior Accountant - Senior Assistant Accountant National Car Rental - Senior Internal Auditor EDUCATIONAL BACKGROUND B.S. , Accounting, College of Saint Benedict RESPONSIBILITIES Prior to joining Deloitte Haskins & Sells , Ms . Spanier performed and supervised financial and operational audits of corporate and field locations of National Car Rental. Since joining DH&S , Ms . Spanier has had a variety of experience , including being the accountant in-charge of the following audits : . City of Brooklyn Park . Hennepin County CETA Subgrants . Honeywell Information Systems Division . Martin Williams Advertising . Jesco, Inc. (construction) . Medical Devices , Inc . PROFESSIONAL ACTIVITIES . Minnesota Society of Certified Public Accountants MICHAEL F. WOODARD, CPA SIGNIFICANT CAREER EXPERIENCE Deloitte Haskins & Sells - Senior Accountant - Senior Assistant Accountant EDUCATIONAL BACKGROUND B.A. , Business Administration-Accounting, College of St . Thomas RESPONSIBILITIES Mr . Woodard has considerable audit experience on a variety of federally assisted programs and nonprofit organizations . During his time with the Firm, Mike has functioned as the in-charge accountant on the following audit engagements : . Ramsey County CETA . DeLuxe Check Printers , Inc . . Soo Line Railroad Company . Foundation for Health Care Evaluation . Lexington Standard Corporation . Electro/General Company . Minnesota Coalition on Health Care Costs . Valley Propane In addition to the preceding engagements , Mr . Woodard worked on audit engagements for : . Hennepin County CETA . Mount Senario College . Montevideo Technology , Incorporated PROFESSIONAL ACTIVITIES . American Institute of Certified Public Accountants . Minnesota Society of Certified Public Accountants . Association of Governmental Accountants — STEPHEN A. FAUNCE, CMC SIGNIFICANT CAREER EXPERIENCE Deloitte Haskins & Sells - Director-in-Charge of Management Advisory Services for the Twin Cities — Offices - Manager - Senior Consultant — Schwarz Paper Company - Division General Manager Procter & Gamble - Contract Packaging Administrator — - Quality Assurance Manager - Production Supervisor - Manager of Costs and Budgets — - Area Industrial Engineer EDUCATIONAL BACKGROUND B.A. - Economics and Business , Grinnell College Mr . Faunce has over ten years of consulting experience , first as a Senior Consultant , then as a Manager and now as the Director- in-Charge of our entire management consulting practice in the Twin Cities . Since joining the Firm, he has consulted with a variety of governmental organizations at the Federal , State , County and City — levels . He has also worked with school districts , quasi- governmental organizations and not-for-profit organizations . In the private sector , he has worked with many manufacturers , — railroads , retailers and financial institutions . His consulting experience at the state level encompasses services to both Minnesota and North Dakota directly and he has worked with specific agencies in more than a dozen other states . He has supervised engagements which involved several Minnesota counties as well as the cities of Minneapolis and Albert Lea. He has also consulted with several school districts ranging in size from Bloomington to Orono. — He has recently been the Project Director for two HEW projects to develop (1) a Model Fiscal Reporting System for Vocational Rehabilitation Facilities and (2) an improved Financial Management System for the national Vocational Rehabilitation Program. Both of these projects started with an extensive data gathering and RANDALL B. MATTSON, CPA SIGNIFICANT CAREER EXPERIENCE Deloitte Haskins & Sells - Senior Accountant - 2 years - Senior Assistant Accountant - 2 years - Assistant Accountant - 1 year EDUCATIONAL BACKGROUND Master of Business Administration , emphasis in finance and management information systems - Graduate School of Management , University of Minnesota Bachelor of Accounting, cum laude - University of Minnesota, Duluth RESPONSIBILITIES Mr . Mattson has had an extremely wide range of experience since joining Deloitte Haskins & Sells in 1977 , ranging from auditing governmental units to diversified manufacturing corporations . He has been the in-charge accountant directly responsible for a number of audits , including the following: . Saint Paul based paper manufacturer with sales of over $200 million . . Suburban city with utility and special assessment operations . . Large public utility with sales of one-half billion dollars . . Largest city in Minnesota audited by a private CPA firm. . School district operating 15 schools . . Diversified chemical wholesaler . PROFESSIONAL ACTIVITIES _ . American Institute of Certified Public Accountants . Minnesota Society of Certified Public Accountants . National Association of Accountants . Minnesota Municipal Finance Officers Association . Minnesota Association of School Business Officials TINA M. PASQUALUCCI , CPA SIGNIFICANT CAREER EXPERIENCE Deloitte Haskins & Sells - Senior Assistant Accountant - Staff Accountant EDUCATIONAL BACKGROUND B. S . in Business Administration, Michigan Technological University RESPONSIBILITIES Tina has a varied background in auditing, including work on governmental, non-profit , and various commercial enterprises . She is presently in-charge auditor for our services to Independent School District No. 16 , Spring Lake Park . PROFESSIONAL ACTIVITIES . American Institute of Certified Public Accountants Minnesota Society of Certified Public Accountants . Minnesota Municipal Finance Officers Association. . Minnesota Association of School Business Officials evaluation phase which required visits to ten facilities , twenty — state agencies and five federal regional offices . The information gathered from those visits was carefully documented and has provided the basis for the development of an improved system to control over — $1,000 ,000 ,000 of Federal funding annually . Mr . Faunce is a Certified Management Consultant (CMC) and was the first President of the Minneapolis-Saint Paul chapter of the Institute of Management Consultants . He has written for publication and has been a frequent speaker on the subject of management planning and control systems . RORY A. McLAUGHLIN, CPA SIGNIFICANT CAREER EXPERIENCE Deloitte Haskins & Sells - Manager , Management Advisory Services - Senior Consultant , Management Advisory Services - Senior Accountant , Audit Services Michigan State University - Instructor , Department of Accounting and Financial Administration Acme Electric Corporation - Programmer EDUCATIONAL BACKGROUND M.B.A. - Financial Administration, Michigan State University B.A. - Accounting, Michigan State University In May 1981 , Mr . McLaughlin was appointed as a member of Deloitte Haskins & Sells Level I Government Industry Group which denotes our highest level of experience and knowledge in a particular industry. Most of Mr . . McLaughlin ' s consulting career has revolved around providing accounting and systems expertise in the public sector . Currently , he is serving as technical adviser on the ARMS/80 installation at St . Louis County, Missouri . He is also involved in an evaluation of policies and procedures at the City of Minneapolis relating to the development of a new payroll system. Previously , he served as manager on the ARMS/80 implementation at Franklin County , Ohio , and prior to that he was our manager on the ARMS/80 engagement at the City of Minneapolis . The Minneapolis engagement entailed the design and implementation of a City-wide accounting and financial information system to meet the needs of both management staff and field personnel. Specific areas that he had responsibility for included cost system design, cash management , payroll interface design , and training of all personnel . Mr . McLaughlin has served as manager on a project at the City of Albert Lea involving an operational review of accounting and reporting practices , data processing systems , and internal controls over information. He has implemented a financial consolidation and management reporting system for a large Twin Cities based corporation. This system uses time-sharing computers to report the financial results of both foreign and domestic operations . He also assisted a local client in the social service field in the selection of a new computer system as well as assisting in the specifications of new application requirements and in determining the organization and staffing requirements of the EDP functions . Prior to joining our Management Advisory Services Department , Mr . McLaughlin worked as a Senior Accountant where his assignments included work in both the government and non-profit organization _ areas. During this time he participated in the audit of Washington County and also designed and implemented a new accounting system for Family and Children ' s Service in Minneapolis . PROFESSIONAL ACTIVITIES American Institute of Certified Public Accountants Minnesota Municipal Finance Officers Association ROBERT W. McNULTY SIGNIFICANT CAREER EXPERIENCE Deloitte Haskins & Sells - Manager , Management Advisory Services Control Data Corporation - Advisory Representative , Data Services Division J.N. Fauver Company , Inc . - Branch Office Manager Fingerhut Corporation - Distribution Center Manager Carnation Company - Distribution Supervisor EDUCATIONAL BACKGROUND B.A. - Economics , University of Minnesota — Mr . McNulty has over ten years of experience in the design and implementation of cost and financial information systems . His involvement in this area has been with the perspective of both internal management and outside consultant . In the latter capacity , he has worked with a wide variety of organizations in both the public and private sectors . Industries he has been involved with include government , manufacturing, distribution, construction and human services . Mr . McNulty has participated extensively in the assessment of needs — and requirements for the Minnesota Higher Education Coordinating Board for a new Student Financial Aid Information System. He developed the conceptual design of this system and is currently assisting this client in the evaluation of several software packages and services amiable to meet the system requirements for the various financial aid programs included in this project. Subsequent phases of this project will lead to the selection of appropriate software , custom development for unmet needs , development of appropriate administrative procedures and implementation of the total system. Mr . McNulty has functioned as a liaison between users and programming personnel in the design and implementation of several — discrete data base systems for various private sector companies ; these systems ranged from fixed information retrieval requirements to totally "ad hoc" inquiry capabilities . Typical of these projects was a large engineering consultant firm requiring data — capture from various sites around the country into a central file with fixed data retrieval requirements as well as immediate inquiry capability of historical data based on wide variety of combinations — of statistical , factual and financial parameters . Mr . McNulty has responsibility for the implementation of a system — designed to provide both program costing and responsibility accounting for a large , multiple-location, multiple-program, non- for-profit organizations . This project entailed the development of a complete program and function reporting system without any _ additions to administrative staff or reduction in financial accounting. LAUREL A. ZIMA SIGNIFICANT CAREER EXPERIENCE Deloitte Haskins & Sells _ ement Advisory Services SeniorrConsultConsultant , Management Advisory Services Hallmark Cards , Inc . _ pInlr ternaAuditor , DP Development t Procter & Gamble - Systems Analyst EDUCATIONAL BACKGROUND B.S. - Systems Analysis , Miami University Mrs . Zima currently manages and performs EDP internal control evaluations of the EDP functions of our clients whose financial statements we audit annually. These reviews include , among other activities , the evaluation of internal controls , procedures and management practices .include Specifically , review ofeas controlsssed and in procedures _ control reviews governing the: • Systems development process ▪ Systems change activities • Access to computer systems and data • Physical security and access control • Input and output preparation. In addition , management practices are also studied in relation to: • Efficiency of the existing computer systems • Effectiveness in the use of computer and human resources ▪ Organization ▪ Goals and plans ▪ Critical problem areas . In this connection , she also manages and performs an annual third party internal linecontrol rocessing sery ces to bout SOservice banks ,bureau providing on P One of Mrs . Zima ' s present engagements involves the evaluation of the policies , procedures , and practices in connection with the utilization of the computer system of a large general contractor in the heavy construction business . Mrs . Zima is also currently involved in large system development projects. She serves as project manager and data processing technical advisor in a project to develop a Student Financial Aid _ Information System for the State of Minnesota Higher Education Board. This project involves utilization of the PRIDE system development methodology and the selection of software and hardware . Mrs . Zima has recently participated in the requirements analysis and general design of both a financial information system for the State of Illinois Department of Rehabilitation Services and a financial and client information system for the State of Hawaii Vocational Rehabilitation and Services for the Blind Division. She served as systems team leader for the Illinois project and had responsibility for three consultants . For the State of Hawaii , Mrs . Zima served as the VR financial team leader with responsibilities for needs and requirements analysis and conceptual system flow. Both of these engagements required extensive management , information analysis and interviewing skills . In addition, she was the senior consultant in a large project to develop a model financial management system for use by all state Vocational Rehabilitation agencies throughout the U.S . This DHEW-funded project involves extensive on-site interviews with various state agencies to identify current management and control practices ; the analysis of data collected to identify inconsistencies of practice , deviation from expected practices , and areas of inefficiency; and the recommendation of effective financial management practices . Prior to joining Deloitte Haskins & Sells , Mrs . Zima was responsible for the development of the internal audit function relating to data processing systems at Hallmark . This involved the development of the corporate policies and audit procedures to be followed by the internal audit function. ERIC YANCY SIGNIFICANT CAREER EXPERIENCE Deloitte Haskins & Sells - Consultant, Management Advisory — Services American Express - Programmer Analyst I .B.M. - Systems Engineer EDUCATIONAL BACKGROUND — B.A. - Business Management , Howard University Mr . Yancy is currently assisting one of our local government clients in selection of a feasible solution to handle their data processing needs . This involves the preparation of — detailed work flow diagrams , interviewing users and documenting their need requirements , analyzing the users ' present system, reviewing documentation from the prior development group, and — providing technical advice concerning computer hardware and software that will fit their requirements . _ Prior to becoming a consultant in our Management Advisory Services department , Mr . Yancy was the project manager in the development of processing systems at American Express . His work involved evaluating and analyzing the internal system — design , maintenance and data integrity . Mr . Yancy has considerable experience in on-line computer applications , and helped design and implement on-line distributed systems for -- various user departments . Mr . Yancy was responsible for training and installation — activities for many users of I .B.M. systems while he was a Systems Engineer . Documentation of information processing and user training are important components of his extensive work experience. He has managed the installation of many automated systems and monitored their use for possible performance enhancements . Professional Activities Deloitte Haskins & Sells staff members are regularly involved in professional activities relating to governmental accounting and auditing. Following are some of these activities : . Several staff members are or have been members of the Governmental Accounting and Auditing Committee of the Minnesota Society of Certified Public Accountants , and are active in working on the various projects of that committee . Ed Robinson and John Lilja are both past chairmen of this committee . ▪ Several staff members are associate members of the Minnesota Chapter of the Municipal Finance Officers Association , and are _ also members of its various committees . In each of the past seven years , we have provided speakers and resource persons for the annual seminar on governmental accounting and auditing sponsored in Minnesota by the MFOA. • Our firm is an associate member of the Minnesota Association of School Business Officials and the national organization , ASBO, and our staff regularly participates in Association activities . . We have provided local staff assistance to both the Council of State Governments and the Association of School Business Officials on research projects relating to formulation of generally accepted accounting principles for states and school districts . • One of our staff is the CPA member of the Uniform Financial Accounting and Reporting Standards Advisory Council (UFARS) , which advises the Minnesota Department of Education on accounting questions relating to school districts . . Our partners and staff participate regularly in training programs relating to school district and local government audits , co-sponsored by the Minnesota Society of CPA ' s and the State Auditor . . Our partners and staff have frequently been instructors for governmental accounting and auditing courses . The mission of the Governmental Services Department of Deloitte Haskins & Sells in Minnesota is to participate actively in , professional activities relating to governmental accounting and auditing and to provide services of the highest quality to governmental units at all levels . These activities are carried out with the support and assistance of the partners of the Firm throughout the nation , thus providing extensive technical support for all types of concerns in governmental finance and administration. f / / MEMO TO: John K. Anderson City Administrator lip FROM: H. R. Spurrier . lijagromp. City Engineer. RE: Upper Valley Drainageway in the Vicinity of Shakopee Valley Publishing, Inc. DATE: October 1, 1982 Introduction: Mr. George Roberts, Shakopee Valley Publishing, Inc. , advised me that the School District No. 720, during the construction of the Jr. High School had obstructed the drainage easterly of his building increasing the potential for flooding. Background: After my first contact with Mr. Roberts, I advised him that the City was updating topography and would compare original topography flown before the school site had been approved and topography plotted after the improvements were made to determine whether Mr. Roberts claim was valid. The City has received updated topography of the area east of Mr. Roberts and Mr. Roberts is correct that the fill placed at the direction of the City, does otaut.rurt the run-ttf rr„m Mr. Roberts property. Mr. Rubertn Ono mentioned some problems created by the construction of County Road 17. Again, in analyzing the facilities constructed, those facilities were found to be undersized. There are two problems created by the City. One, the problem with blocking the drainageway east of Mr. Roberts by constructing a detention pond at the south end of the Jr. High playfield. Second, constructing culverts in front of Mr. Roberts building without properly draining the outfall. The solution will require the removal of the present dyke at the east end of the detention area and the construction of a small swale between the present detention pond and culverts at the Publishing Company driveway. In addition to the construction of the swale, the culverts should be replaced with an adequately- sized culvert to carry the up-stream flow. The estimated cost of performing such work would be between $2,800 and $4,000. The most urgent of the two problems is the removal of the dyke on the school property. Such removal should be performed prior to November 15th so that the ground would not be frozen. 1 "'John K. Anderson October 1, 1982 Upper Valley Drainage Page -2- The work on the culvert, though not as urgent, was improperly constructed and should be replaced with proper facilities. Cross sections illustrating the manner and extent of the blockage are available on file in the Engineering Department for any interested parties to inspect. It is the recommendation of City Staff that Council direct staff to expedite the removal of the dyke in order to eliminate the flood hazard caused by the construction of the detention area. In order to accomplish that, it will be necessary for staff to appear before the School Board and get permission to remove the dyke. Action Requested: Direct City Staff to expedite the removal of the dike along the east line of the detention pond at the south end of the Jr. High playfield. Also direct staff to appear before School District No. 720, in order to expedite such removal. HRS/jvm Attachment 414( shalcopcc vallw publishing INC. \� 1257 Marschall Road • P.O. Box 38 • Shakopee, Minnesota 55379 • Tel. (612)445-8260 WEB OFFSET «swn!" ( "" eptember i), 1ci Tzir. ,Tohrl. l_. _,ndersou City _`:dninistrator City of .,h ikopee .l;-9 Last, i.rs.t _ vc,nua :phakopc:;, ;.id >5379 Dear Ar. _Inderson: after my discussion with 3o 6purrier, City Engineer, it is apparent to me that construction work performed by the ;:Shakopee Tr. h igh on their football field behind our building has stopped the flow of run-off water. I am re(3ue:.!ting that the City take the necessary steps to correct the problem of run-off water ponding and flood- ing our property. Wo fur'Lhet' rw1u;;:;t, thut tliia work be completed by November 15, 1962. Very truly yours, Shakopee Valley lPublishing, Inc . /" ; /; -- ! jaorge ob rt s •Jhairman of the board til?/ss Specializing in Newspaper Publications, Shoppers and Catalogs l l c?"-- MEMO MEMO TO: John K. Anderson, Administrator FROM: Gregg M. Voxland, Finance Director RE: Farm Lease DATE: October 1, 1982 Introduction Last year Council indicated the desire to open up the farm lease process by bidding. Additionally, this year Council has exempted the land north of Memorial Park from the bidding process for the 1983 lease. Background A notice for the bidding of land south of Lion's Park was published in the paper and mailed to the previous Leasee, Mr. Theis. Mr. Theis and an adjacent farmer, Mr. Beckrich were contacted by phone before the bid opening. No bids were viewed. Additionally, unless the person who would lease the City's parcel also farms adjoining land there is a problem with access. Access from the road would pro- bably damage the bike path. Access through Mot-lb Park may damage turf, land- scaping or trees. The lease for this 18 acres has been in Mr. Thies' family for many years. He has been running adjoining land. The price for 1982 is $720.00. Alternatives 1 . No e lease the land (possible weed problem) 2. Rebid 3. Make offer or negotiate with Mr. Theis or someone else. Recommendation Staff recommends alternatives number 3. Action Requested Move to direct staff to approach Mr. Theis for negotiations of a lease for Lion Park land. GMV:mmr O d• (0 N co Cr) 0 H N c0 d- Ln LU N Z (0 (0 ( (0 ( N N N N N N N U) ,; N N N N N N N N N N N N co \ 0) a) a) O) O) a) U) O) O) 0) rn rn H U H in 0 in N LO 0 co 0 0 • In 0 0 d b' a) 0 N 00 N in co N 0) d" .H co co ( co d- l� co H N Ol 0 CO H CO Cr • H H H CO rn c-1 tt 0 C) 0 H N Cr aL rn cr LU CO 0 0 H 0 U) 0 .. .. .. .. .. .. H 0 N r-1 in CO CO N .-I H 4) N C b0 • ta0 C U) 0 Q) A •H _ _ _ C •r1 Q) H •r-1 C C 4-) 0 Sti N O H 5-1 C 0 C U) u = a O E-1 M •ri O 0 O 0 o 0 b0 E 023 o ,`.0 o co cd C o) a) H cti > co Li 1.0 •H > 5.4 CH W .0 a.)+ � H 5-1 N •-1 > Cli U) •H 0 Cn 1 1) H cti >,_ _ _ C M a C .a 0 I 0 •r-1 0 Q) I a C CO a) • 4-i c. X cn X cn 4) a) co t H = H 1u o W >, CO bO ,-1 H cd X � 3 _ ..7. - - CZ .N U) U , .. > E > H cI _ _ = 02S H L3 = C C 4-) E C a s-1 «i •ri • CI -H Z = 3 CO 0 H x C7 > Z W as X X Z H 0 U) co o U) • o u 4-) 4-1 UI u ti0 C C •r1 C) • a cd a) a) • _ = _ _ 4-)4-1 •,-1 U) .0 E U) L0 �� C Li N Li O o O U) 4.) CU = .,, O 0 U ct > 0 > Li CSI r- '-'.1 0 U) •H C.O 0 •.-1 0 N Z W C4 .a > _ _ _ �- S-1 > 5-1 ,. 023 S-1 U) a S a C U) U) U) H H U) O N E N E (d co o C H H (/) U) •H H U) H CCI •r1 •r1 0 b- U) = r-.1 0?$ 1-) 4-) P _C C.) 0 • .r1 • S 1) •,-i : _ _ _ •r1 a 1-) u EH ,,.= O U) CH H N 4-i CC) •r1 H H = CU •r1 •rl m .0 O 0 _ _ _ •rl .0 0 .. 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N N cO 0 + 3 a) • a) 0 a S-+ • 0 O a) a cci O U) .0 Cl) 0 co CCS H c. O I Q) • Q • Li (1--1 a) Z 4-) H a) 4-4 x) (Li r) •� Z a) 4 u u cri 0 cc U) u co f::) H cc H • cn • • 0 O 41 ii-1 U 0 cd Q c/) C:J 4-4 4-1 N cO O Ln O co co N H Cl) (1) N cO O N O N cO H tz Q C V H N N LC) a) LC) CO CO C}" H O t-) u 1-) (SD N CO N a) a) CO < Sti H •ri •rl COON N CD LC) C-- PO PO E E E CI (1) O ! N cc LO N Cr) O (a. fx r4 r= H H N CO } ff3 H 0 N 0 0 N 0 cO 7r O ( O H 0) O v 0 cc 0 .1- m c) C N 0) N N N Cl) E LO 0 a (O O (A U) f!2 H i.) 4-) • a) a) C C ..--I a) E E 1-)c.) < 0 0 0 0 ) 0 U ) • 0 0 0 0 C C •4 fZ O O S� U H H H H a.. x O Sti 1 H w C as H H H H H >1 3 E E H co co co co 'T Cd L H O H H H 1 0 cd a) C Q Q .. a) H cnC 'd 3 I I > t)Ci H H H H H CU I H 0 H CV (Ci m p 0) a) o) O) cd ci . W Q co co a a U H H H H O H cc CO CO 0) H d <-1 H H H H O N N N in in co NH a) rn a) a) cc ca H N N N W oo N N N • CI 0) 0) 0) rn Ct 1- f.z. H H H H N CO CO CO CO cc r • MEMO rl `� � 7711 !r t,O TO: John K. Anderson, City Administrator FROM: John H. Pan, City Intern RE: Consent Agenda Possibilities DATE: September 22 , 1982 Introduction In reference to making Council meetings more efficient, you had requested that I research metro area city councils to see if cities use a consent agenda. Background The results of the survey are as follows : Cities which use a consent agenda 11 Cities which do not use a consent agenda 2 Total Surveys 13 Generally all consent agendas include agenda items which are routine or non-controversial in nature . The Council should handle this type of item expeditiously to provide more time for major agenda items . I have constructed a list of agenda topics which were included in consent agendas surveyed: - last meeting' s minutes - Planning Commission items : conditional uses , variances , etc . - final contract bid acceptance - licenses : liquor, pool - bill payments - appointment authorization - misc . items which need no discussion - agreements - construction change orders - agreements - ordinances ( such as minor amendments that have been already discussed) - resolution types : accepting bids & awarding contracts , final payment resolutions , improvement projects acceptable to all John , I have included a sample agenda from Brooklyn Center. After looking at many agenda schedules using consent agendas , Brooklyn Center §eemed to be a good model the Shakopee City Council might want to follow. From that model I have constructed a similar format . V. Approval of Consent Agenda Any items listed with an asterisk(*) will be considered to be routine by the City Council and will be enacted by one motion. There will be no separate discussion of these items unless a Councilmember or citizen so requests . If a request is made to remove the item, the said item will be removed from the consent agenda and considered in normal sequence on the regular agenda. Consent Agenda Possibilities .. R Page Two September 22 , 1982 It is up to City staff to determine what will be included in the consent agenda but it is obviously -to the staff' s and Council ' s advantage to include an many routine items as possible. Staff and Council must consistently agree as to what is placed in the consent agenda. But as a built-in precaution if an item unexpect- edly or unpredictably requires discussion, said item can always be removed from the consent agenda. Alternatives 1 . Use a consent agenda with the items outlined on page one . 2 . Don' t use a consent agenda with the items outlined on page one. Recommendation Implement , Ihe use of ;i consent agenda as previously out I I treed . Action Requested Direct staff to utilize a consent agenda of non-controversial and routine items which may include approving minutes , Planning Commis- sion recommendations , accepting bids , approving licenses ( including liquor) , paying bills , appointments , misc . items which need no discussion, agreements , change orders , ordinances with minor amend- ments having already been discussed, and resolutions such as final acceptance of work on final improvements . JHP/jms 1 444C:c‘"":,40 City of Shakopee y, s�wf. .aw- �r"s " K ° ° E s POLICE DEPARTMENT L., 476 South Gorman Street • SHAKOPEE, MINNESOTA 55379 tka `4, , P " E t_ Tel. 445-6666 �� OL IC 55379 TO: Mayor, Council Members FROM: Tom Brownell SUBJECT: Traffic Control - Shakopee/Sommerville DATE: September 30, 1982 INTRODUCTION Council request for accident_ information and a recommendation regarding a signing change at the intersection of Shakopee Avenue and Sommerville Street. BACKGROUND Accident Information: 1981 - no reported accidents. 1982 - 3/22 Personal injury 9/3 Property damage 9/15 Personal injury All accidents were the result of motorists failing to yield the right-of-way as posted for north/south traffic on Sommer- ville Street. The City Engineer advises the intersection meets warrant standards for stop sign posting. RECOMMENDATION Remove existing yield signs and replace them with stop signs controlling traffic north and southbound on Sommerville Street. COUNCIL ACTION REQUESTED Direct staff to: Remove existing yield signs and replace them with stop signs controlling traffic north and southbound at Sommerville Street and Shakopee Avenue . go CJET TE ZOEECE «H,,., CITY OF SHAKOPEE +tom ; i w 129 East First Avenue, Shakopee, Minnesota 55379 'w_ Ga/ cif,' tip. MEMO John K. Anderson/City Administrator TO: FROM: LeRoy Houser/Bldg. Official SUBJECT: Air Products Assessment Appeal DATE: September 28 , 1982 Introduction: As you know, Air Products is appealing an $11 , 367 . 17 assessment on the reconstruction of Valley Industrial Blvd. Background : You requested I look into it and render an opinion as to whether or not we can support our assessment . Conclusion : Although our sales data is limited, we do have enough sales "before" and one recent sale "after" to arrive at a benefit . In addition the appraiser will build his report around highest and best use and in- clude the development method in his appraisal . I have secured three proposals from area appraisal firms . Howard Shenehon wants $2 , 500 to $3 ,000; Campbell Appraisals wants $2 ,000 plus $200 per day pretrial and court : Patchin Appraisals wants $2 ,000 plus $500 per day court time . Alternatives : 1 . Hire any one of the three . 2 . Don ' t hire any one . 3 . Salle the case out. ol court_ 4. Defer the assessment until the property is developed. Recommendation : I recommend we hire Patchin Appraisals as they are cheaper then Shenehon and have considerable experience in assessment appeals . Action Requested : Pass a motion to authorize the hiring of Patchin Appraisals for the Air Products assessment appeal at the rate of $2 ,000 plus $500 per day court time . LH: cu <1 MEMO TO: John K. Anderson, Administrator FROM: Gregg M. Voxland, Finance Director RE: Vehicle Purchases DATE: October 1 , 1982 Introduction The City has vehicle's budget for replacement (purchase) as shown below. Background The Sewer Fund is budgeted for the purchase of a replacement utility vehicle (Jeep) in 1982. Mr. Karkanen met with the equipment committee and interest in the Hennepin County Cooperative Purchasing process for this unit was expressed. Accordingly, I informed the Cooperative that we would partici- pate in the contract for this unit, Also, there is a replacement one-ton stake truck in the budget for 1983. I have informed the Cooperative that we will participate for this unit. The purchase cycle for both these units is in process. If Council feels we should not participate or buy the units, we should inform the Cooperative of our withdrawal, as soon as possible before the specifications are sent to vendors. Note: We do have some flexibility with the specifications/options in the process. This is not making the final committment to actually buy. Alternatives 1. Proceed with the Purchasing Cooperative. 2. Withdraw from participation for these units and bid on our own. 3. Withdraw and not buy one or both units. Requested Action Move to proceed with purchasing a utility vehicle and a one-ton stake truck through Hennepin County Purchasing Cooperative. GMV:mmr 7-2 l vU *; * \n b `o co OD OD kJ] (Fund Pk, * * * * * cra rn co '1 ` -, "1 w N H Priority cf aw w w Vi Vl V1 v, N o -� w N (Program Number co i tai C tii ''i tai x tai by tt] x N C N i N) m P to P to o to ID u) H to W to H In N c+ c+ c+ P •. 0" tP N P W P C Cf rb C+ H C+ C+ cf H a) c a 0 1 a a a) a) w a) 11 a '° c) CD ci g co o 0 C) a. c0 0 C� H c0 m 0 CD o 0 0 Cl) 0 0 'd 0 i C)C) cf cr+ cf O a ta) 0 H 0 (DCA L- to cf to c+ �--I K c+ cf c+ cf 1-{ cf W c+ o c+ 8 Q .. cam- I N. B .. .. .. �» �, ,� ,I '� m °, Description 0 by E to Do 1-• 0 & H 0 - 1-N , o H H a -P- FI N H aD H W cf O CD vn co o 0 W N O 1 - V1 O C+ 0 Cl) 0 Cl- 0 0 Cl) 0 0 0 .. 00 to 00 0 0 K 0 0 0 Cl) 0 U) 0 • 0 tD 0 0 0 (D O o O co CD n cf to Id Fl co • Ol H • V1 • • 'easibi1ity • co co :. 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Fee \n'n vi ...1-1v1 vi 00 0 00 0 -- C' o Vi * 0 H o J ' ' I Fund C * * * * * ( to W N N N H I* F ' o v, 0 CO 'Priority M N N N \.../1 H Nn N) a H a\ o 0\ No Program Number N CO M0t C P m 'd tri •< th 't7 t.i t' t=1 H t i Cl) N) ct 'd c+ H c+ t•-' I0-' c+ p fi N. cc+ < to O c N., 1 61) ox 5• O 5- 0 5. Pu (1)(1) 5. I-' 5. a co < c+P P c+ P `< P P a HD p m '1 m 'd m t" m t i , (�-r o wH P• rn a a a u H. rn cf co H U1 a p a C] CD 0 H 0 . c+ C j 'T,' a 0 N C] Oci 0 0 0 `C 0 0 0 0 0 0 0 0 0 rp 0 0 c+ t7 CO `f. c(+ 0 C(D cC+ d N cis M o c+ :17 cel- cc+- .. •• P .• P .. y P 0 N 03 ~' ~'' ( � a Description e w � 0' �• w 0 t H 0 � � c+ .. Oq W N t to 'y H N. O O OCD cAl c O LO c+ 003 IO •' o N W * O 0) O o O o . O Cl) 0 O 0 0 0 0 o c+ 0 o o o 0 0 C 0 00 0 a 0 0 a • 1J • rD CO : Feasibility :. 0 0 \'- :. :. r -A CD : C i\eport n Cl] • � • . �+ .• ; • 0 • )PUC Cl) ' 0 'n .. .. :. �Approval a ,• . (D P, . o co : ; '- P. 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Fee H ON 0 H H I 0 -J 0 -1 O N -�"N 0 H 0 H \J-1-) 'O \O \-0 1 I co I N I N OD Oo I CO I O 1 / 3 C RESOLUTION NO. 2057 A RESOLUTION APPROVING 1982 TAX LEVY, COLLECTIBLE IN 1983 BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SHAKOPEE, COUNTY COUNTY OF SCOTT, MINNESOTA, that the following sums of money be levied for the current year, collectible in 1983, upon the taxable property in City of Shakopee, for the following purposes: GENERAL FUND LEVY $ 792,805 SPECIAL LEVIES: Judgements $ 11,977 Matching Funds 23,475 Shade Tree 13,247 Pension Funds 3, 791 Ind. & Comm. Dev. 105, 742 Tax Abatements 12, 175 TOTAL SPECIAL LEVY $ 170,407 TOTAL GENERAL FUND $ 963,212 DEBT SERVICE: '67 Imp. $ 13,250 '74 Imp. 17,642 '75 Imp. 405 ' 76 Imp. 6,153 ' 77-B Imp. 71 ,598 ' 77-C Imp. 23,733 Public Service Building 105,483 G.O. Judgement 67,568 TOTAL DEBT SERVICE $ 305,832 TOTAL CITY LEVY $1,269,044 BE IT FURTHER RESOLVED, that the City Clerk is hereby instructed to transmit a certified copy of this resolution to the County Auditor to Scott County, Minnesota. Adopted in session of the City Council of the Cir., of /3c/ RESOLUTION NO. 2063 A RESOLUTION ADOPTING THE 1983 BUDGET BE IT HEREBY RESOLVED BY THE CITY COUNCIL OF THE CITY OF SHAKOPEE, MINNESOTA that the following estimated revenue and appropriation amounts are adopted for the annualbudget for 1983 : Estimated Revenue Appropriation General Fund $ $ Mayor and Council 32 , 500 Administration 75 ,990 City Clerk 48 , 725 Assessor 16 ,000 Finance 102 , 310 Legal 38 , 150 Planning 40 ,900 Government Buildings 45 ,680 Ind . /Commercial Commission 3 , 150 Cable Communications 4, 100 Police 649 ,135 Fire 137 ,065 Inspection 59 ,270 Civil Defense 12 ,500 Animal Control 4,050 Engineering 153 ,835 Street 434 ,420 Shop 35 , 740 Storm Sewer 9 ,060 Weed 750 Pool 35 ,105 Park 191 , 765 Forestry 16 ,940 Garbage 137 ,000 Unallocated 130, 127 Total General Fund 2 ,414,267 2 ,414,267 Revenue Sharing 140,000 165 , 500 Park Reserve 45 ,500 43 , 760 Capital Equipment 36 ,000 2 ,000 Debt Service Public Service Building 117 ,483 97 , 340 Highrise Tax Increment 42 ,000 29 ,088 G.O. Judgment 71 ,568 66 ,655 Downtown Tax Increment 230,000 230,000 C.R. 83 Signals -- -- 1982 Comm. Development Grant 467 ,500 467 , 500 First Avenue Right Turn Lane 235 ,000 235 ,000 101 Service Road 380,150 380 , 150 Fourth Avenue Filmore to Scott 250,000 250,000 Sewer Fund 826 ,000 760 ,295 Debt Service 1961 Sewer Plant 3 ,000 26 , 360 8th Avenue Spencer to Prairie 186 ,000 186 ,000 P. I .R. 64,192 -- 1967 Improvement 13 , 750 1 ,115 1972 Improvement 24,500 9 ,810 1973 Improvement 8 ,000 3 ,285 1973B Improvement 8 ,500 2 , 182 1974 Improvement 34 ,642 12 , 785 1975 Improvement 6 , 705 4,060 1976 Improvement 60,153 23 ,680 1977A Improvement 10,300 3 , 157 1977B Improvement 115 ,598 35 , 390 1977C Improvement 78 , 733 25 ,034 1979A Improvement 13 ,000 9 ,845 1980A Improvement 175 ,000 166 ,512 Other Improvements -- -- 1981A Improvement 72 ,000 83 ,450 1982A Improvement 1 ,000 19 ,600 1983A Improvement 3 ,359 , 780 3 ,295 , 525 Resolution No. 2063 Page Two Adopted in , session of the City Council of the City of Shakopee , Minnesota, held this day of 1982 . Mayor of the City of Shakopee ATTEST: City-CI e rk - ---- _------- Approved as to form this day of , 1982. City Attorney