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2017.03.09 Work Session Packet Posted: March 3, 2017 City Council Work Session Agenda March 9, 2017 6:30 p.m. Conference Room A Pursuant to due call and notice given in the manner prescribed by Section 3.01 of the City Charter, the work session of the Crystal City Council was held at ______ p.m. on March 9, 2017 in Conference Room A at City Hall, 4141 Douglas Dr. N., Crystal, Minnesota. I. Attendance Council members Staff ____ Kolb ____ Therres ____ LaRoche ____ McGann ____ Parsons ____ Revering ____ Adams ____ Gilchrist ____ Budziszewski ____ Serres ____ Dahl ____ Deshler II. Agenda The purpose of the work session is to discuss the following agenda items: 1. Commission applicant candidate interviews 2. Fourth quarter financial statement review 3. Update on organics recycling* * Denotes no supporting information included in the packet. III. Adjournment The work session adjourned at ______ p.m. Auxiliary aids are available upon request to individuals with disabilities by calling the City Clerk at (763) 531- 1145 at least 96 hours in advance. TTY users may call Minnesota Relay at 711 or 1-800-627-3529. 4141 Douglas Drive North • Crystal, Minnesota 55422-1696 Tel: (763) 531-1000 • Fax: (763) 531-1188 • www.crystalmn.gov 4141 Douglas Drive North • Crystal, Minnesota 55422-1696 Tel: (763) 531-1000 • Fax: (763) 531-1188 • www.crystalmn.gov 2017 CRYSTAL BOARDS/COMMISSIONS INTERVIEW SCHEDULE Thursday, March 9, 2017 Crystal City Hall– Conference Room A INTERVIEW TIME APPLICANT BOARD/COMMISSION (If applicable, resides in which Ward?) 6:30-6:40 p.m. Joshua Warren Environmental Quality Commission 6:40-6:50 p.m. Timothy Wodarski Environmental Quality Commission 6:50-7 p.m. Jaime Nugent Environmental Quality Commission All three applicants are currently undergoing background checks from the Crystal Police Department. I:\Commissions, Boards, Task Forces\Applicants, Renewals, Openings\Application For Board, Commission, Task Force.Doc Page 1 of 3 Please check one: New Applicant Reappointment Thank you for your interest in serving your community as a volunteer. Please indicate below the board, commission or task force which you would like to be appointed to. (Note eligibility requirements - a member of a board, commission or task force must be a lawful resident of Crystal and, if required, a resident of the Council ward from which they are appointed.) Your application will be kept on file for one year. Charter Commission Community Outreach Task Force Employee Review Board Environmental Quality Commission Parks & Recreation Commission (Ward____) Planning Commission (Ward____) Watershed Mgt Organization – Bassett Creek Watershed Mgt Organization – Shingle Creek West Metro Fire Board PERSONAL INFORMATION (please print) Name Length of residence in Crystal _______ First Middle Last Street Address ___________________________ Zip _________________ Home Phone Work Phone __ Cell __ Email______________________ Employer Occupation ____________________________ STATEMENT OF INTEREST Why are you interested in serving on this City board, commission or task force?________________ ________________________________________________________________________________ ________________________________________________________________________________ IMPORTANT ISSUES FACING OUR COMMUNITY What do you think are the most important issues facing our community over the next several years? __________________________________________________________________________ ________________________________________________________________________________ ________________________________________________________________________________ Describe what issues and ideas you would like to see addressed by the board, commission or task force you would like to serve on. _____________________________________________________ ________________________________________________________________________________ ________________________________________________________________________________ APPLICATION FOR CITY BOARDS, COMMISSIONS AND TASK FORCES Return application to: 4141 Douglas Drive N, Crystal MN 55422 Fax: (763) 531-1188; Email: trudy.tassoni@crystalmn.gov. Timothy Christopher Wodarski 17yrs 55429 Best Buy Inc Sr Infrastructure Engineer I would like to see the city of Crystal lead the rest of the county/state in environmental issues, and I would like help protect the environment for future generations Better environmental education opportunities for Crystal residents. More renewable resource programs. Clean energy, and clean water. Declining bee population I:\Commissions, Boards, Task Forces\Applicants, Renewals, Openings\Application For Board, Commission, Task Force.Doc Page 2 of 3 COMMUNITY, CIVIC OR VOLUNTEER EXPERIENCE Please list your volunteer experience. _________________________________________________ ________________________________________________________________________________ ________________________________________________________________________________ ATTENDANCE AND CONFLICT OF INTEREST Are you aware of the meeting schedule for this board, commission or task force, and are you able to attend meetings regularly? Yes_______ No_______ For reappointments only: If you have not been able to attend meetings regularly, please explain: ________________________________________________________________________________ ________________________________________________________________________________ A conflict of interest may arise by your participation in an activity, action or decision from which you receive or could potentially receive direct or indirect personal financial gain. Do you have any legal or equitable interest in any business which, in the course of your participation on this board, commission or task force, could give rise to a conflict of interest? Yes_______ No_______ (If yes, please provide details on a separate sheet of paper.) As a board, commission or task force member, what issue(s) might cause conflict between your civic responsibility and personal or professional interests? How would you manage these conflicts? ________________________________________________________________________________ ________________________________________________________________________________ ________________________________________________________________________________ NEW APPLICANTS ONLY: Have you attended and observed a board, commission or task force meeting for which you’ve made application? Yes, on ____________________ Not yet, but I will attend a meeting on ___________________ (date of meeting) (date of meeting) EDUCATION AND PROFESSIONAL EXPERIENCE Describe your education and/or professional experience.__________________________________ ________________________________________________________________________________ ________________________________________________________________________________ ________________________________________________________________________________ REAPPOINTMENTS ONLY: BOARD, COMMISSION OR TASK FORCE HIGHLIGHTS Describe a highlight(s) or accomplishment(s) of the board , commission or task force during your last term.________________________________________________________________________ ________________________________________________________________________________ ________________________________________________________________________________ ________________________________________________________________________________ March 16th None that I am aware of 20 years in a technical position. extensive biological and environmental science courses at the University of MN. Citizen lake monitor volunteer. MN DNS frog and toad survey volunteer MN DNR frog and toad survey volunteer. Citizen lake monitor volunteer. I:\Commissions, Boards, Task Forces\Applicants, Renewals, Openings\Application For Board, Commission, Task Force.Doc Page 3 of 3 IMPORTANT INFORMATION CONCERNING YOUR APPLICATION DATA PRIVACY NOTICE: Minnesota law requires that you be informed of the purposes and intended use of the information you are providing on this application. Pursuant to Minn. Stat. §13.601, your name, address, length of residence, occupation, education, training, civic affiliations, qualifications and experience are public data and is available to anyone who requests the information. The information you provide will be used to identify you as an applicant, enable us to contact yo u when additional information is required, send you notices, and assess your qualifications for appointment. This data is not legally required, but refusal to supply the information requested may affect the City Council’s ability to accurately evaluate you r application. Should you be appointed to a board, commission or task force, pursuant to Minn. Stat. §13.601, your residential address will become public information. In addition, either a telephone number or email address where you can be reached will become public. The purpose is to list contact information for board, commission and task force members on a public roster. Please select which of the following you will allow listed on a public roster (you must select either email or one phone number): EMAIL OR PHONE (may choose more than one): home work cell ALL OF THE ABOVE I have read the data privacy notice given above and authorize investigation into all statements contained in this application. Furthermore, I authorize the City of Crystal to conduct a criminal history background check, pursuant to Crystal City Code Section 311.01, Subd. 2, for purposes of determining my eligibility for a volunteer position with the City. MN Driver’s License or MN State ID Number:_____________________________ If known by previous name, provide:__________________________________________________ __________________________ Applicant’s signature Date Process Step 1 Complete an application Step 2 Return the completed application to the administrative services coordinator Step 3 Participate in a 10-minute interview with the city council Step 4 New applicants only: attend a council meeting to be formally appointed to the commission 2/28/2017 Timothy C Wodarski Memorandum DATE: March 2, 2017 TO: Mayor and City Council Anne Norris, City Manager FROM: Jean McGann, AEM Financial Solutions, LLC RE: 4th Quarter Preliminary Financial Report Background On a quarterly basis the City Council is asked to review and accept the financial report. Discussion The 4th quarter preliminary financial report has been completed. This report is considered preliminary as the annual audit has not yet been completed. The annual audit is scheduled to begin on March 27, 2017. Once completed the Comprehensive Annual Financial Report (CAFR) will be presented. During 2017, the City Council can expect to receive financial reports on a quarterly basis. Conclusion: The City Council is requested to review and accept the preliminary 4th quarter financial report. City of Crystal Crystal, Minnesota As of December 31, 2016 4 th Quarter Report Preliminary March 2, 2017 ACCOUNTANT’S COMPILATION REPORT Honorable Mayor and City Council City of Crystal Crystal, Minnesota Management is responsible for accompanying financial statements of the City of Crystal, Minnesota (the City), which comprise the budget to actual statement of revenues and expenditures for the General and enterprise funds as of December 31, 2016 in accordance with accounting principles generally accepted in the United States of America. We have performed a compilation engagement in accordance with Statements on Standards for Accounting and Review Services promulgated by the Accounting and Review Services Committee of the AICPA. We did not audit or review the financial statements nor were we required to perform any procedures to verify the accuracy or completeness of the information provided by management. Accordingly, we do not express an opinion, a conclusion, nor provide any form of assurance on these financial statements. Management has elected to omit substantially all of the disclosures and the statement of cash flows required by accounting principles generally accepted in the United States of America. If the omitted disclosures and the statement of cash flows were included in the financial statements, they might influence the user’s conclusions about the City’s financial position, results of operations, and cash flows. Accordingly, the financial statements are not designed for those who are not informed about such matters. Sincerely, AEM FINANCIAL SOLUTIONS, LLC -1- Preliminary March 2, 2017 Honorable Mayor and City Council City of Crystal Crystal, Minnesota Dear Honorable Mayor and City Council: We have reconciled all bank accounts through December 31, 2016 and reviewed activity in all funds. The following is a summary of our observations. This information is preliminary due to year end entries that are yet to be made. All information presented is unaudited. Cash and Investments The City’s cash and investment balances are as follows: 12/31/2016 Checking 1,264,273$ Investments (at market value)40,277,674 Total cash and investments 41,541,947$ 12/31/2016 Checking 1,264,273$ Cash with fiscal agent - Money market 10,355,100 Negotiable CDs 18,661,912 Municipal securities 5,296,508 Government agency securities 5,964,155 Total investments 41,541,947$ Investment Type -2- Preliminary General Fund YTD YTD Percent of YTD YTD Percent of Budget Actual YTD Budget Budget Actual YTD Budget Receipts Disbursements Property Taxes 8,027,940$ 7,945,536$ 99.0 %Mayor and City Council 139,178$ 148,004$ 106.3 % Special Assessments 109,200 86,092 78.8 Administration 1,177,779 1,167,216 99.1 Licenses and permits 842,680 773,479 91.8 Human Resources 53,082 46,519 87.6 Intergovernmental 1,965,609 2,008,524 102.2 Assessing 237,122 238,881 100.7 Charges for services 757,162 791,837 104.6 Legal 97,000 74,634 76.9 Fines and forfeitures 327,400 294,951 90.1 Elections 79,539 66,700 83.9 Administrative Fines 24,000 27,058 112.7 Finance 561,279 572,009 101.9 Interest 60,000 74,831 124.7 Police 4,586,881 4,830,006 105.3 Miscellaneous 19,600 66,115 337.3 Fire 1,229,697 1,239,663 100.8 Operating transfers in 343,286 343,286 100.0 Planning & Code Enforcement 91,722 100,107 109.1 Building Inspection 253,175 236,348 93.4 12,476,877$ 12,411,709$ 99.5 Housing Inspection 182,849 179,063 97.9 Health Department 13,643 11,394 83.5 Engineering 375,442 374,945 99.9 Varies more than 10% than budget positively Street Maintenance 970,311 901,641 92.9 Varies more than 10% than budget negatively Park Maintenance 795,059 723,140 91.0 Within 10% of budget Forestry 56,100 62,362 111.2 City Buildings 172,077 195,169 113.4 Recreation 740,064 801,155 108.3 Community Center 410,900 398,547 97.0 Aquatic Center 253,978 248,693 97.9 Operating transfers out - - N/A 12,476,877$ 12,616,196$ 101.1 % Key $- $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 $8,000,000 12/31/2016 January February March April May June July August September October November December General Fund Cash Balances 2016 2016 -3- Preliminary Current short-term rates being offered by financial institutions are very low as evidenced by the table of U.S. Treasury rates below. The U.S. Treasury rates provide a benchmark perspective for rate of return. Date 1 mo 6 mo 1 yr 2 yr 3 yr 5 yr 7 yr 10 yr 12/31/2010 0.07 0.19 0.29 0.61 1.02 2.01 2.71 3.30 12/30/2011 0.01 0.06 0.12 0.25 0.36 0.83 1.35 1.89 12/31/2012 0.02 0.11 0.16 0.25 0.36 0.72 1.18 1.78 03/31/2013 0.04 0.11 0.14 0.25 0.36 0.77 1.24 1.87 06/30/2013 0.02 0.10 0.15 0.36 0.66 1.41 1.96 2.52 09/30/2013 0.03 0.04 0.10 0.33 0.63 1.39 2.02 2.64 12/31/2013 0.01 0.10 0.13 0.38 0.78 1.75 2.45 3.04 03/31/2014 0.03 0.07 0.13 0.44 0.90 1.73 2.30 2.73 06/30/2014 0.02 0.07 0.11 0.47 0.88 1.62 2.13 2.53 09/30/2014 0.02 0.03 0.13 0.58 1.07 1.78 2.22 2.52 12/31/2014 0.03 0.12 0.25 0.67 1.10 1.65 1.97 2.17 03/31/2015 0.05 0.14 0.26 0.56 0.89 1.37 1.71 1.94 06/30/2015 0.02 0.11 0.28 0.64 1.01 1.63 2.07 2.35 09/30/2015 - 0.08 0.31 0.64 0.92 1.37 1.75 2.06 12/31/2015 0.14 0.49 0.65 1.06 1.31 1.76 2.09 2.27 03/31/2016 0.05 0.14 0.16 0.26 0.56 0.89 1.37 1.71 06/30/2016 0.20 0.36 0.45 0.58 0.71 1.01 1.29 1.49 09/30/2016 0.20 0.45 0.59 0.77 0.88 1.14 1.42 1.60 12/31/2016 0.44 0.62 0.85 1.20 1.47 1.93 2.25 2.45 Treasury Yields Budget Summary A more detailed analysis of funds is included as Attachment A. Cash Balance Summary A detailed view of department totals compared with budget is included as Attachment B. Investment Summary A detailed summary of current investments is included as Attachment C. Enterprise Fund Summary A detailed summary of enterprise fund financial results is included as Attachment D. Revenue and Expenditures A detail of revenues and expenditures can be provided upon request. * * * * * This information is unaudited and is intended solely for the information and use of management and City Council and is not intended and should not be used by anyone other than these specified parties. If you have any questions or wish to discuss any of the items contained in this letter or the attachments, please feel free to contact us at your convenience. We wish to thank you for the continued opportunity to be of service and for the courtesy and cooperation extended to us by your staff. Sincerely, AEM FINANCIAL SOLUTIONS, LLC -4- Preliminary Attachment ACITY OF CRYSTAL, MINNESOTA STATEMENT OF REVENUE AND EXPENDITURES - BUDGET AND ACTUAL - GENERAL FUND (UNAUDITED) FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2016 Budget Thru Actual Variance - 2016 December Thru Favorable Budget 100%December (Unfavorable) REVENUES Property Taxes *8,027,940$ 8,027,940$ 7,945,536$ (82,404)$ 99.0 % Special Assessments 109,200 109,200 86,092 (23,108) (1)78.8 Licenses and permits 842,680 842,680 773,479 (69,201) 91.8 Intergovernmental 1,965,609 1,965,609 2,008,524 42,915 102.2 Charges for services 757,162 757,162 791,837 34,675 104.6 Fines and forfeitures 327,400 327,400 294,951 (32,449) 90.1 Administrative Fines 24,000 24,000 27,058 3,058 112.7 Interest 60,000 60,000 74,831 14,831 124.7 Miscellaneous 19,600 19,600 66,115 46,515 (2)337.3 TOTAL REVENUES 12,133,591 12,133,591 12,068,423 (65,168) - 99.5 EXPENDITURES Mayor and City Council 139,178 139,178 148,004 (8,826) 106.3 Administration 1,177,779 1,177,779 1,167,216 10,563 99.1 Human Resources 53,082 53,082 46,519 6,563 87.6 Assessing 237,122 237,122 238,881 (1,759) 100.7 Legal 97,000 97,000 74,634 22,366 (3)76.9 Elections 79,539 79,539 66,700 12,839 83.9 Finance 561,279 561,279 572,009 (10,730) 101.9 Police 4,586,881 4,586,881 4,830,006 (243,125) 105.3 Fire 1,229,697 1,229,697 1,239,663 (9,966) 100.8 Planning & Code Enforcement 91,722 91,722 100,107 (8,385) 109.1 Building Inspection 253,175 253,175 236,348 16,827 93.4 Housing Inspection 182,849 182,849 179,063 3,786 97.9 Health Department 13,643 13,643 11,394 2,249 83.5 Engineering 375,442 375,442 374,945 497 99.9 Street Maintenance 970,311 970,311 901,641 68,670 92.9 Park Maintenance 795,059 795,059 723,140 71,919 91.0 Forestry 56,100 56,100 62,362 (6,262) 111.2 City Buildings 172,077 172,077 195,169 (23,092) 113.4 Recreation 740,064 740,064 801,155 (61,091) 108.3 Community Center 410,900 410,900 398,547 12,353 97.0 Aquatic Center 253,978 253,978 248,693 5,285 97.9 TOTAL EXPENDITURES 12,476,877 12,476,877 12,616,196 (139,319) 101.1 EXCESS REVENUES (EXPENDITURES)(343,286) (343,286) (547,773) (204,487) OTHER FINANCING SOURCES (USES) Operating transfers in 343,286 343,286 343,286 - 100.0 Operating transfers out - - - - N/A TOTAL OTHER FINANCING SOURCES (USES)343,286 343,286 343,286 - 100.0 % EXCESS (DEFICIENCY) OF REVENUES AND OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER USES -$ -$ (204,487)$ (204,487)$ Property taxes, assessments, and local government aids are only paid twice a year. (1)Special Assessment income received was less than budgeted. (2)Miscellaneous receipts were greater than anticipated and rebates were received from Xcel (3)Legal costs less then anticipated for the year. December Explanation of items percentage received/expended less than 80% or greater than 120% and $ variance greater than $20,000. Percent Received or Expended Based on Budget thru * -5- Preliminary Attachment B YTD Balance Balance Change from 12/31/2015 12/31/2016 12/31/2015 100 GENERAL 7,535,684$ 7,426,064$ (109,620)$ 206 TIF #2151 - ANTHONY/CUB FOODS 279,912 310,370 30,458 209 TIF #2154 - SUB MOTEL/ IND EQ 1,735 86,073 84,338 210 TIF #2155 - LAMP/THE HEATHERS 1,419,844 1,400,752 (19,092) 220 EDA 3,656,695 3,756,963 100,268 230 COMM DEV BLOCK GRANT (CDBG)- - - 235 POLICE EQUIPMENT REVOLVING 3,117,685 3,109,980 (7,705) 240 CITY INITIATIVES 54,997 67,825 12,828 245 SPECIAL PROJECTS / GRANTS 35,742 18,202 (17,540) 250 HENNEPIN RECYCLING GROUP 1,922,782 1,704,706 (218,076) 303 CERTIFICATES OF INDEBTEDNESS - - - 327 2005B AQUATIC CENTER BONDS 296,476 304,239 7,763 329 2008 IMP BONDS (PH 9)732,150 716,330 (15,820) 330 2009A IMP BONDS (PH 10)1,274,691 1,270,471 (4,220) 331 2009B & 2010A&B - HWY 81 BONDS 514,095 734,255 220,160 (1) 332 2011 IMP BONDS (PH 11)556,212 603,894 47,682 333 2012 IMP BONDS (PH 12)690,192 786,864 96,672 334 2013 IMP BONDS (PH 13)750,978 831,971 80,993 335 2015 IMP BONDS (PH 14)70,244 477,350 407,106 (1) 336 2016 IMP BONDS (PH 15)- 6,306 6,306 404 CABLE TV EQUIPMENT 33,092 69,761 36,669 405 PERM IMPROVE REVOLVING (PIR)8,517,725 8,440,722 (77,003) 408 MAJOR BUILDING REPLACEMENT - 138,177 138,177 (2) 409 FIRE EQUIPMENT REVOLVING 647,760 583,793 (63,967) 410 STREET MAINTENANCE 1,418,357 1,584,406 166,049 415 STREET RECONSTRUCTION 2,241,591 2,489,717 248,126 505 WATER UTILITY 427,290 475,295 48,005 510 SEWER UTILITY 2,748,774 2,302,009 (446,765) 515 STORM DRAINAGE UTILITY 431,296 274,477 (156,819) 520 STREET LIGHTS UTILITY 438,034 501,807 63,773 525 RECYCLING UTILITY 108,046 110,197 2,151 605 SELF-INSURANCE 990,809 960,555 (30,254) 705 INVEST TRUST - CITY OF CRYSTAL (42,229,753) (41,542,166) 687,587 Item Explanation of changes greater than $100,000 and 20% (1)Variance due to debt service payments (2)Variance due to transfer in of cash from closing of a debt service fund CITY OF CRYSTAL, MINNESOTA UNAUDITED CASH BALANCES BY FUND DECEMBER 31, 2015 AND DECEMBER 31, 2016 -6- Preliminary Attachment B General Fund EDA Debt Service Capital Projects Investments Balance increased more than 10% over prior year Balance decreased more than 10% over prior year Balance within 10% of prior year Key Fund $- $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 $14,000,000 $16,000,000 $18,000,000 General Fund EDA Debt Service Capital Projects TIF Special Revenue Enterprise Internal Service Agency Cash Balance by Fund Compared to Prior Year 12/31/2015 12/31/2016 -7- Preliminary CITY OF CRYSTAL SCHEDULE OF INVESTMENTS FOR THE MONTH ENDING DECEMBER 31, 2016 ATTACHMENT C Institution Description Wells Fargo Ally Bank, Midvale UT Wells Fargo American Exp Centurion SLC UT Wells Fargo American Express Fed Svgs Wells Fargo Atlantic Coast BK, FL Wells Fargo Bank Grove, OKLA Wells Fargo Bank Leumi, New York NY Wells Fargo Bank New England, Salem NH Wells Fargo Bankers of Kansas Wells Fargo BK No Carolina Wells Fargo Bankunited NA Wells Fargo Bankwest, Pierre SD Wells Fargo Belmont Svgs Bank, Mass Wells Fargo Berkshire Bk, Pittsfeild MA Wells Fargo BMO Harris, Chicago Wells Fargo BMW Bank of North America Wells Fargo Boston Private B&T, Boston MA Wells Fargo Bridgewater BK, Blommington MN Wells Fargo Capital One NA Interest Bearing Wells Fargo Capital One BK USA NA Interest Wells Fargo Capital Bk, Little Rock AR Wells Fargo Cathay Bank, Los Angeles CA Wells Fargo Celtic Bank Wells Fargo CIT Bank, Salt Lake City UT Wells Fargo Comenity Capital Bank, Utah Wells Fargo Compass BK Birmingham AL Wells Fargo Continental Bank, SLC Utah Wells Fargo Discover Bank, Greenwood DEL Wells Fargo Enerbank, Salt Lake City UT Wells Fargo Enterprise B&T, Lowell MA Wells Fargo Essa B&T, Stroudburg PA Wells Fargo Everbank Interest Bearing Wells Fargo Fannie Mae Wells Fargo Federal Home Loan Bank Wells Fargo Federal Home Loan Bank Wells Fargo Federal Home Loan Bank Wells Fargo Federal Home Loan Bank Wells Fargo First Commerce BK NJ Wells Fargo First Natl Bank, Altus OK Wells Fargo First Natl Bank, Paragould ARK Wells Fargo First Source Bk, South Bend IND Wells Fargo Franklin Synergy Bk, Tenn Wells Fargo Freddie Mac Wells Fargo GE Capital BK, Salt Lake City Wells Fargo Fidelity Bank, Atlanta GA Wells Fargo Goldman Sacks, New York Wells Fargo Great Plains Bank, Euekra, SD Wells Fargo Green bank NA, Houston Tex Wells Fargo Guaranty B&T, Denver CO Wells Fargo Iberia Bank, Lafayette LA Wells Fargo Independent BK, Memphis TN Wells Fargo Investors Community BK Wells Fargo Israel Discount BK, NY Wells Fargo Jackson Cty BK, WI Wells Fargo John Marshall BK, Reston VA Wells Fargo Key Bank NA Ohio Cost Value Cost Market Value 11/30/2016 Deposits Expenditures Transfers Interest 12/31/2016 12/31/2016 Unrealized gain / loss 245,000.00$ -$ -$ -$ -$ 245,000.00$ 245,300.62$ 300.62$ 245,000.00$ -$ -$ -$ -$ 245,000.00$ 246,136.80$ 1,136.80$ 245,000.00$ -$ -$ -$ -$ 245,000.00$ 245,435.12$ 435.12$ 245,000.00$ -$ -$ (201.37)$ 201.37$ 245,000.00$ 245,271.46$ 271.46$ 245,000.00$ -$ -$ -$ -$ 245,000.00$ 249,677.79$ 4,677.79$ 245,000.00$ -$ -$ -$ -$ 245,000.00$ 245,385.39$ 385.39$ 245,000.00$ -$ -$ (201.37)$ 201.37$ 245,000.00$ 245,149.45$ 149.45$ 245,000.00$ -$ -$ (312.12)$ 312.12$ 245,000.00$ 247,297.12$ 2,297.12$ 245,000.00$ -$ -$ (140.96)$ 140.96$ 245,000.00$ 245,076.20$ 76.20$ 245,000.00$ -$ -$ -$ -$ 245,000.00$ 245,192.57$ 192.57$ 245,000.00$ -$ -$ (130.89)$ 130.89$ 245,000.00$ 245,016.66$ 16.66$ 245,000.00$ -$ -$ (2,272.46)$ 2,272.46$ 245,000.00$ 248,340.82$ 3,340.82$ 245,000.00$ -$ -$ (181.23)$ 181.23$ 245,000.00$ 245,183.75$ 183.75$ 245,000.00$ -$ -$ -$ -$ 245,000.00$ 245,180.08$ 180.08$ 245,000.00$ -$ -$ (1,781.12)$ 1,781.12$ 245,000.00$ 245,590.45$ 590.45$ 245,000.00$ -$ -$ -$ -$ 245,000.00$ 246,674.82$ 1,674.82$ 245,000.00$ -$ -$ (251.71)$ 251.71$ 245,000.00$ 243,944.05$ (1,055.95)$ -$ 245,000.00$ -$ -$ -$ 245,000.00$ 246,833.58$ 1,833.58$ -$ 245,000.00$ -$ -$ -$ 245,000.00$ 246,833.58$ 1,833.58$ 245,000.00$ -$ -$ (161.10)$ 161.10$ 245,000.00$ 245,104.13$ 104.13$ 245,000.00$ -$ -$ (201.37)$ 201.37$ 245,000.00$ 244,972.81$ (27.19)$ 245,000.00$ -$ -$ (422.88)$ 422.88$ 245,000.00$ 247,747.19$ 2,747.19$ 245,000.00$ -$ -$ -$ -$ 245,000.00$ 249,188.52$ 4,188.52$ 245,000.00$ -$ -$ (302.05)$ 302.05$ 245,000.00$ 243,652.26$ (1,347.74)$ 245,000.00$ -$ -$ -$ -$ 245,000.00$ 245,392.49$ 392.49$ 245,000.00$ -$ -$ (1,474.03)$ 1,474.03$ 245,000.00$ 245,199.19$ 199.19$ 245,000.00$ -$ -$ -$ -$ 245,000.00$ 246,589.56$ 1,589.56$ 245,000.00$ -$ -$ (402.74)$ 402.74$ 245,000.00$ 244,557.29$ (442.71)$ 245,000.00$ -$ -$ (120.82)$ 120.82$ 245,000.00$ 244,933.12$ (66.88)$ 245,000.00$ -$ -$ -$ -$ 245,000.00$ 245,066.64$ 66.64$ -$ 245,000.00$ -$ -$ -$ 245,000.00$ 242,906.97$ (2,093.03)$ -$ 750,000.00$ (3,952.50)$ -$ -$ 746,047.50$ 740,335.50$ (5,712.00)$ -$ 1,000,000.00$ (10,070.00)$ -$ -$ 989,930.00$ 987,445.00$ (2,485.00)$ -$ 1,000,000.00$ (16,430.00)$ -$ -$ 983,570.00$ 982,840.00$ (730.00)$ -$ 1,020,000.00$ (693.60)$ -$ -$ 1,019,306.40$ 1,016,558.52$ (2,747.88)$ -$ 1,250,000.00$ (12,950.00)$ -$ -$ 1,237,050.00$ 1,241,022.50$ 3,972.50$ 245,000.00$ -$ -$ (201.37)$ 201.37$ 245,000.00$ 245,256.27$ 256.27$ 245,000.00$ -$ -$ (221.51)$ 221.51$ 245,000.00$ 245,256.27$ 256.27$ 245,000.00$ -$ -$ (171.16)$ 171.16$ 245,000.00$ 245,068.11$ 68.11$ 245,000.00$ -$ -$ (1,842.53)$ 1,842.53$ 245,000.00$ 247,718.03$ 2,718.03$ 245,000.00$ -$ -$ (181.23)$ 181.23$ 245,000.00$ 244,408.57$ (591.43)$ -$ 1,000,000.00$ (5,190.00)$ -$ -$ 994,810.00$ 995,953.00$ 1,143.00$ 245,000.00$ -$ -$ -$ -$ 245,000.00$ 245,438.55$ 438.55$ 245,000.00$ -$ -$ -$ -$ 245,000.00$ 244,744.22$ (255.78)$ 245,000.00$ -$ -$ -$ -$ 245,000.00$ 246,022.39$ 1,022.39$ -$ 245,000.00$ -$ -$ -$ 245,000.00$ 242,844.49$ (2,155.51)$ 245,000.00$ -$ -$ (1,044.10)$ 1,044.10$ 245,000.00$ 245,057.09$ 57.09$ 245,000.00$ -$ -$ (191.30)$ 191.30$ 245,000.00$ 245,244.76$ 244.76$ 245,000.00$ -$ -$ (1,289.77)$ 1,289.77$ 245,000.00$ 245,409.40$ 409.40$ 245,000.00$ -$ -$ (161.10)$ 161.10$ 245,000.00$ 245,030.63$ 30.63$ 245,000.00$ -$ -$ (302.05)$ 302.05$ 245,000.00$ 245,568.16$ 568.16$ 245,000.00$ -$ -$ (1,228.36)$ 1,228.36$ 245,000.00$ 245,183.26$ 183.26$ 245,000.00$ -$ -$ (201.37)$ 201.37$ 245,000.00$ 245,255.78$ 255.78$ 245,000.00$ -$ -$ (120.82)$ 120.82$ 245,000.00$ 245,029.65$ 29.65$ 245,000.00$ -$ -$ -$ -$ 245,000.00$ 246,691.24$ 1,691.24$ -8- Preliminary CITY OF CRYSTAL SCHEDULE OF INVESTMENTS FOR THE MONTH ENDING DECEMBER 31, 2016 ATTACHMENT C Institution Description Wells Fargo Landmark Cmnty BK, Collieville T Wells Fargo Main Street BK, Wheeling WV Wells Fargo Marlin Business BK, SLC UT Wells Fargo Mauch Chunk Tr. Jim Thorpe PA Wells Fargo Mbank, Manistique Mich Wells Fargo MB Financial BK Wells Fargo Medallion Bank, Salt Lake City, U Wells Fargo Mercantile Bank, Grand Rapids M Wells Fargo Mercantile Commerce, Florida Wells Fargo National Bank, Birmingham ALA Wells Fargo NBT BK Natl Assoc, NY Wells Fargo Private B&T, Chicago ILL Wells Fargo Republic B&T, Louisville KY Wells Fargo Revere Bank, Laurel MD Wells Fargo Sallie Mae BK SLC Utah Wells Fargo Security State Bank , IA Wells Fargo Stearns Bank, St Cloud MN Wells Fargo Sussex BK, Franklin NJ Wells Fargo Synovus Bank, Columbus GA Wells Fargo TCF Bank, Sioux Falls SD Wells Fargo Third Fed S&L, Cleveland Wells Fargo Triad Bk Frontenac MO Wells Fargo United Bankers, Bloomington MN Wells Fargo Vista Bank, Houston TX Wells Fargo Washington Trust, Westerly WA Wells Fargo Wayne Savings, Wooster OH Wells Fargo Webster BK, Waterbuty Conn. Wells Fargo WEX Bk, Midvale UTWells Fargo Woori Amer BK, New York Wells Fargo Antigo WI Bonds Wells Fargo Bloomington, MN Taxable Bond Royal Bank Conneticut State GO Bonds Wells Fargo Espanola NM Public Scools Wells Fargo Green Bay WI Public Schools Wells Fargo Hawkeye Iowa Comm College Royal Bank Lima OH GO Bonds Wells Fargo Onalaska, WI Util GO Taxable Bon Royal Bank Pocomo Mt PA Sch GO Bonds Wells Fargo Portage WI GO Bonds Royal Bank Racine, WI GO Wells Fargo Shawano WI GO Bonds Wells Fargo Snohomish Cty, WA Bonds Royal Bank State of Hawaii GO Bonds Royal Bank W Lake Superior San Dist Tax GO Wells Fargo Gov't Money Market Fund Wells Fargo Gov't Public Funds Savings Wells Fargo 4M Fund Wells Fargo 4M Plus Account Total cash and in Cost Value Cost Market Value 11/30/2016 Deposits Expenditures Transfers Interest 12/31/2016 12/31/2016 Unrealized gain / loss 245,000.00$ -$ -$ (261.78)$ 261.78$ 245,000.00$ 245,484.12$ 484.12$ 245,000.00$ -$ -$ (1,658.28)$ 1,658.28$ 245,000.00$ 246,167.67$ 1,167.67$ 245,000.00$ -$ -$ (171.16)$ 171.16$ 245,000.00$ 245,204.33$ 204.33$ 245,000.00$ -$ -$ (191.30)$ 191.30$ 245,000.00$ 245,171.26$ 171.26$ 245,000.00$ -$ (245,000.00)$ (193.32)$ 193.32$ -$ -$ -$ 245,000.00$ -$ -$ (130.89)$ 130.89$ 245,000.00$ 245,062.72$ 62.72$ -$ 245,000.00$ -$ -$ -$ 245,000.00$ 244,521.27$ (478.73)$ 245,000.00$ -$ -$ -$ -$ 245,000.00$ 245,225.89$ 225.89$ 245,000.00$ -$ (245,000.00)$ (1,241.78)$ 1,241.78$ -$ -$ -$ 245,000.00$ -$ -$ (201.37)$ 201.37$ 245,000.00$ 245,192.57$ 192.57$ 245,000.00$ -$ -$ (1,166.94)$ 1,166.94$ 245,000.00$ 245,414.05$ 414.05$ 245,000.00$ -$ -$ -$ -$ 245,000.00$ 245,391.76$ 391.76$ 245,000.00$ -$ -$ -$ -$ 245,000.00$ 246,495.73$ 1,495.73$ 245,000.00$ -$ -$ (271.85)$ 271.85$ 245,000.00$ 245,825.41$ 825.41$ 245,000.00$ -$ -$ -$ -$ 245,000.00$ 245,482.16$ 482.16$ 245,000.00$ -$ -$ (211.44)$ 211.44$ 245,000.00$ 245,586.04$ 586.04$ 245,000.00$ -$ -$ -$ -$ 245,000.00$ 245,219.52$ 219.52$ 245,000.00$ -$ -$ (1,842.53)$ 1,842.53$ 245,000.00$ 245,581.39$ 581.39$ 245,000.00$ -$ -$ -$ -$ 245,000.00$ 245,159.99$ 159.99$ 245,000.00$ -$ -$ (1,044.10)$ 1,044.10$ 245,000.00$ 245,184.00$ 184.00$ 245,000.00$ -$ -$ -$ -$ 245,000.00$ 245,505.68$ 505.68$ 245,000.00$ -$ -$ (211.44)$ 211.44$ 245,000.00$ 245,356.23$ 356.23$ 245,000.00$ -$ -$ (211.44)$ 211.44$ 245,000.00$ 245,575.75$ 575.75$ 245,000.00$ -$ -$ (140.96)$ 140.96$ 245,000.00$ 245,045.82$ 45.82$ 245,000.00$ -$ -$ (1,228.36)$ 1,228.36$ 245,000.00$ 245,337.61$ 337.61$ 245,000.00$ -$ -$ (271.85)$ 271.85$ 245,000.00$ 246,123.33$ 1,123.33$ 245,000.00$ -$ -$ (1,719.70)$ 1,719.70$ 245,000.00$ 246,394.30$ 1,394.30$ 245,000.00$ -$ -$ -$ -$ 245,000.00$ 245,191.35$ 191.35$ 245,000.00$ -$ -$ (261.78)$ 261.78$ 245,000.00$ 245,954.77$ 954.77$ 253,169.56$ -$ -$ (3,750.00)$ 3,750.00$ 253,169.56$ 251,875.00$ (1,294.56)$ -$ 420,000.00$ -$ -$ -$ 420,000.00$ 409,945.20$ (10,054.80)$ 502,283.90$ -$ -$ -$ -$ 502,283.90$ 500,825.00$ (1,458.90)$ -$ 480,000.00$ 5,654.40$ -$ -$ 485,654.40$ 483,619.20$ (2,035.20)$ 439,755.29$ -$ -$ -$ -$ 439,755.29$ 437,388.15$ (2,367.14)$ 175,000.00$ -$ -$ (1,137.50)$ 1,137.50$ 175,000.00$ 175,246.75$ 246.75$ 510,000.00$ -$ (510,000.00)$ (2,868.75)$ 2,868.75$ -$ -$ -$ 210,532.76$ -$ -$ -$ -$ 210,532.76$ 210,770.70$ 237.94$ 553,844.58$ -$ -$ (4,518.25)$ 4,518.25$ 553,844.58$ 550,770.00$ (3,074.58)$ 135,739.76$ -$ -$ -$ -$ 135,739.76$ 135,062.10$ (677.66)$ 336,378.21$ -$ -$ (2,763.75)$ 2,763.75$ 336,378.21$ 335,247.90$ (1,130.31)$ 165,597.03$ -$ -$ -$ -$ 165,597.03$ 165,198.00$ (399.03)$ 500,449.28$ -$ -$ (5,000.00)$ 5,000.00$ 500,449.28$ 504,080.00$ 3,630.72$ 838,193.63$ -$ -$ -$ -$ 838,193.63$ 836,569.80$ (1,623.83)$ 300,000.00$ -$ -$ -$ -$ 300,000.00$ 299,910.00$ (90.00)$ 10,832,813.97$ -$ -$ (3,356,693.92)$ 3,686.90$ 7,479,806.95$ 7,479,806.95$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 1,796,173.96$ 882,819.31$ -$ -$ 471.67$ 2,679,464.94$ 2,679,464.94$ -$ 195,768.44$ -$ -$ -$ 59.54$ 195,827.98$ 195,827.98$ -$ 35,630,700.37$ 9,027,819.31$ (1,043,631.70)$ (3,405,079.33)$ 52,603.52$ 40,262,412.17$ 40,277,674.26$ 15,262.09$ -9- Preliminary CITY OF CRYSTAL INVESTMENTS FOR THE MONTH ENDING MONTH DECEMBER 31,2016 Cost Market Value Variance Maturity 12/31/2016 12/31/2016 12/31/2016 Current 11,619,372.50$ 11,619,372.50$ -$ < 1 year 3,920,000.00 3,922,118.06 2,118.06 1-2 years 11,126,616.87 11,137,193.98 10,577.11 2-3 years 5,039,981.53 5,043,099.67 3,118.14 3-4 years 3,484,116.40 3,498,677.85 14,561.45 5+ years 6,336,597.50 6,321,484.83 (15,112.67) 41,526,684.80$ 41,541,946.89$ 15,262.09$ Weighted average Rate of return 0.14%12/31/2016 Average Maturity (years)2.58 12/31/2016 Market Value Investment Type 12/31/2016 Money Market 10,355,099.87$ Brokered CD 18,661,912.07 Government Securities 5,964,154.52 Municipal Securities 5,296,507.80 Cash 1,264,272.63 41,541,946.89$ $- $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 $14,000,000 Current < 1 year 1-2 years 2-3 years 3-4 years 5+ years Maturities Cost Market Value 25% 45% 14% 13% 3% Money Market Brokered CD Government Securities Municipal Securities Cash -10- Preliminary Attachment D Received or Expended Actual Actual Variance -Based on Annual Thru Thru Favorable Budget Thru Budget 12/31/2015 12/31/2016 (Unfavorable) REVENUES Charges for Services 2,161,700$ 2,079,431$ 2,248,026$ 86,326$ 104.0 % Interest 33,400 35,116 20,317 (13,083) (1)60.8 Miscellaneous 3,000 313,173 5,149 2,149 171.6 2,198,100 2,427,720 2,273,492 75,392 103.4 EXPENSES Personal services 357,655 356,158 363,988 (6,333) 101.8 Professional & Contractual Services 26,285 93,980 36,153 (9,868) 137.5 JWC & MCES 1,406,603 1,382,985 1,406,603 -100.0 Utilities 25,000 20,021 27,685 (2,685) 110.7 Repair and Maintenance 24,900 4,436 65,976 (41,076) (2)265.0 Supplies 58,350 40,782 43,492 14,858 74.5 Communications 1,500 1,545 1,587 (87) 105.8 Miscellaneous 26,495 27,193 24,415 2,080 92.2 Depreciation 144,750 129,297 144,750 - 100.0 Interest Expense - - - - N/A 2,071,538 2,056,398 2,114,648 (43,111) 102.1 OTHER FINANCING SOURCES (USES) Operating transfers in - - - - N/A Operating transfers out 139,278 128,955 128,955 (10,323) 92.6 EXCESS REVENUES OVER EXPENSES 265,840$ 500,277$ 287,798$ (212,479)$ 108.3 % Item Explanation of items percentage received/expended less than 80% or greater than 120% and $ variance greater than $10,000. (1)Lower interest allocation due to lower cash balances than 2015. (2)Sewer repair charge from 2015 Street Reconstruction. Percent 12/31/2016 CITY OF CRYSTAL, MINNESOTA STATEMENT OF REVENUES AND EXPENSES - BUDGET AND ACTUAL - SEWER FUND (UNAUDITED) FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2016 $- $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 January February March April May June July August September October November December Sewer Sales 2016 2016 -11- Preliminary Attachment D Received or Expended Actual Actual Based on Annual Thru Thru Budget Thru Budget 12/31/2015 12/31/2016 REVENUES Special Assessments 55,000$ 39,988$ 207,403$ 152,403$ (1)377.1 % Charge for Services 3,367,120 2,962,819 3,054,666 (312,454) 90.7 Interest 15,000 13,267 7,495 (7,505) 50.0 Miscellaneous 224,000 2,207,805 1,723,650 1,499,650 (2)769.5 3,661,120 5,223,879 4,993,214 1,332,094 136.4 EXPENSES Personal services 357,655 356,158 363,988 (6,333) 101.8 Professional & Contractual Services 98,185 93,980 99,338 (1,153) 101.2 JWC & MCES 2,259,395 3,274,829 2,101,407 157,988 93.0 Utilities 4,700 20,580 33,554 (28,854) (3)713.9 Repair and Maintenance 64,100 147,889 130,906 (66,806) (4)204.2 Supplies 55,100 43,507 52,907 2,193 96.0 Communications 1,400 1,284 1,051 349 75.1 Miscellaneous 14,105 9,221 13,957 148 99.0 Depreciation 187,700 184,483 187,700 - 100.0 Interest Expense 10,800 12,000 - 10,800 - 3,053,140 4,143,932 2,984,808 68,332 97.8 OTHER FINANCING SOURCES (USES) Operating transfers in - (12,000) - - N/A Operating transfers out 139,278 128,955 128,955 (10,323) 92.6 EXCESS REVENUES OVER EXPENSES 747,258$ 1,196,902$ 2,137,361$ 940,459$ 286.0 % Item Explanation of items percentage received/expended less than 80% or greater than 120% and $ variance greater than $10,000. (1)More Special Assessment income were allocated to Water Fund. (2)Income from Joint Venture was not a budgeted item. (3)Electric services and City Utilities were under budgeted. (4)Contract for water meter reading platform. 12/31/2016 Percent CITY OF CRYSTAL, MINNESOTA STATEMENT OF REVENUES AND EXPENSES - BUDGET AND ACTUAL - WATER FUND (UNAUDITED) FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2016 (Unfavorable) Variance - Favorable $- $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 $3,000,000 $3,500,000 January February March April May June July August September October November December Water Sales 2016 2016 -12- Preliminary Attachment D Received or Expended Actual Actual Based on Annual Thru Thru Budget Thru Budget 12/31/2015 12/31/2016 REVENUES Charge for Services 888,030$ 809,067$ 867,598$ (20,432)$ 97.7 % Interest 4,515 7,413 3,276 (1,240) 72.5 Miscellaneous - - 3,635 3,635 N/A 892,545 816,480 874,508 (18,037) 98.0 EXPENSES Personal services 195,848 194,110 193,580 2,268 98.8 Professional & Contractual Services 40,643 256,589 219,116 (178,473) (1)539.1 Utilities 8,320 6,677 10,671 (2,351) 128.3 Repair and Maintenance 6,900 2,430 19,722 (12,822) 285.8 Supplies 18,350 44,465 14,072 4,278 76.7 Communications 1,250 353 515 735 41.2 Miscellaneous 64,349 54,605 56,597 7,752 88.0 Depreciation 343,500 324,055 343,500 - 100.0 679,160 883,283 857,773 (178,613) 126.3 OTHER FINANCING SOURCES (USES) Operating transfers in 150,000 - - (150,000) - Operating transfers out 97,478 106,839 106,839 9,361 109.6 EXCESS REVENUES OVER EXPENSES 460,863$ 40,036$ 123,574$ 83,539$ 26.8 % Item Explanation of items percentage received/expended less than 80% or greater than 120% and $ variance greater than $10,000. (1)Storm drainage repair during 2015 Street Reconstruction Percent 12/31/2016 CITY OF CRYSTAL, MINNESOTA STATEMENT OF REVENUES AND EXPENSES - BUDGET AND ACTUAL - STORM DRAINAGE FUND (UNAUDITED) FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2016 (Unfavorable) Favorable Variance - $- $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 $700,000 $800,000 $900,000 January February March April May June July August September October November December Storm Drainage Sales 2016 2016 -13- Preliminary Attachment D Received or Expended Actual Actual Variance -Based on Annual Thru Thru Favorable Budget Thru Budget 12/31/2015 12/31/2016 (Unfavorable) REVENUES Charge for Services 189,740$ 186,125$ 191,261$ 1,521$ 100.8 % Interest 9,400 8,981 5,048 (4,352) 53.7 Miscellaneous - 112 121 121 N/A 199,140 195,218 196,430 (2,710) 98.6 EXPENSES Utilities 120,000 108,818 113,912 6,088 94.9 Repair and Maintenance 8,000 853 - 8,000 - Supplies 17,000 - - 17,000 - Miscellaneous 9,031 9,416 8,928 103 98.9 Depreciation 33,240 32,217 33,240 - 100.0 187,271 151,305 156,080 31,191 83.3 OTHER FINANCING SOURCES (USES) Operating transfers in - - - - N/A Operating transfers out 160,588 9,803 9,803 (150,785) 6.1 EXCESS REVENUES OVER (UNDER) EXPENSES (148,719)$ 34,110$ 30,547$ (3,563)$ (20.5) % Item Explanation of items percentage received/expended less than 80% or greater than 120% and $ variance greater than $10,000. None 12/31/2016 CITY OF CRYSTAL, MINNESOTA STATEMENT OF REVENUES AND EXPENSES - BUDGET AND ACTUAL - STREET LIGHT FUND (UNAUDITED) FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2016 Percent $- $20,000 $40,000 $60,000 $80,000 $100,000 $120,000 $140,000 $160,000 $180,000 $200,000 January February March April May June July August September October November December Street Lights Sales 2016 2016 -14- Preliminary