HomeMy WebLinkAbout06-03-2024 Council Work Session PacketCITY COUNCIL AGENDA
Monday, June 3, 2024
No Public Comment allowed at Work Sessions per the Rules of Decorum
COUNCIL WORK SESSION, 6:00 P.M.
Community Room (not televised)
1.Call to Order and Roll Call
2.Setting the Agenda: Addition or Deletion of Agenda Items
3.2023 Audit Report, Andy Hering, Redpath & Company
4.Park Dedication Study and Park Board Discussion, Michael Grochala, Rick DeGardner,
and Pat Huelman
5.Drilling Estates Preliminary Plat and Final Plat, Katie Larsen
6.Linda Avenue Addition Preliminary Plat, Katie Larsen
7.Municipal Sewer and Water Extension Draft Feasibility Reports, Diane Hankee
8.Notices and Communications, City Council
ADJOURNMENT
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CITY COUNCIL
WORK SESSION STAFF REPORT
ITEM NO. 3
STAFF ORIGINATOR: Hannah Lynch, Finance Director
WORK SESSION DATE: June 3, 2024
TOPIC: 2023 Audit Report
______________________________________________________________________________
BACKGROUND
Andy Hering of Redpath and Company will be in attendance to provide an overview of the City’s
2023 Annual Comprehensive Financial Report, present the auditor’s management analysis, and
answer any questions you may have with regard to the financial condition of the City.
The 2023 audit fieldwork was completed in April. The auditors review all financial transactions
and the financial reports of the City over the previous year for their fairness in presentation and
for full disclosure of all material aspects of the City’s financial condition. This review is
conducted in accordance with generally accepted auditing standards and the standards
applicable to financial audits contained in Government Auditing Standards, issued by the
Comptroller General of the United States. The auditors concluded that the City’s financial
statements presented fairly, in all material respects, the financial position of the City as of
December 31, 2023. The auditors also issue their reports on the City’s legal compliance with
certain laws, regulations, contracts, etc., our internal control structure, and management
issues.
It should be noted that the City has received the Certificate of Achievement for Excellence in
Financial Reporting from the Government Finance Officers Association of the United States and
Canada for its 2022 Annual Comprehensive Financial Report. The city has received this award
each year since 1995. We believe that the report issued for 2023 continues to uphold the high
standards of reporting excellence that this prestigious award represents.
The presentation at the work session will be comprehensive and is intended to provide the
opportunity for council members to ask any questions or make comments about the audit
report and the state of city finances.
REQUESTED COUNCIL DIRECTION
Council will consider acceptance of the 2023 Audit Report at the June 10, 2024 City Council
Meeting.
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ATTACHMENTS
1.2023 Annual Comprehensive Financial Report
2.2023 Governance Letter
3.2023 Internal Control Report
4.2023 Legal Compliance Report
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ANNUAL COMPREHENSIVE FINANCIAL REPORT
OF THE
CITY OF LINO LAKES, MINNESOTA
FOR THE YEAR ENDED
December 31, 2023
Prepared By: Finance Department
Hannah Lynch, Director of Finance
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CITY OF LINO LAKES, MINNESOTA
TABLE OF CONTENTS
Page
Reference No.
Letter of Transmittal 3
Certificate of Achievement for Excellence in Financial Reporting 7
Organization Chart 9
Principal City Officials 11
Independent Auditor's Report 15
Management's Discussion and Analysis 19
Basic Financial Statements:
Government-Wide Financial Statements:
Statement of Net Position Statement 1 33
Statement of Activities Statement 2 34
Fund Financial Statements:
Balance Sheet - Governmental Funds Statement 3 36
Reconciliation of the Balance Sheet of Governmental Funds
To the Statement of Net Position Statement 4 39
Statement of Revenues, Expenditures and Changes in Fund Balance -
Governmental Funds Statement 5 40
Reconciliation of the Statement of Revenues, Expenditures and Changes
In Fund Balance of Governmental Funds to the Statement of Activities Statement 6 42
Statement of Net Position - Proprietary Funds Statement 7 43
Statement of Revenues, Expenses and Changes in Fund Net Position -
Proprietary Funds Statement 8 44
Statement of Cash Flows - Proprietary Funds Statement 9 45
Notes to Financial Statements 47
Required Supplementary Information:
Budgetary Comparison Schedule - General Fund Statement 10 82
Budgetary Comparison Schedule - The Rookery Activity Center Statement 11 88
Schedule of Changes in the Total OPEB Liability and Related Ratios Statement 12 89
Schedule of Proportionate Share of Net Pension Liability -
General Employees Retirement Fund Statement 13 90
Schedule of Pension Contributions -
General Employees Retirement Fund Statement 14 91
Schedule of Proportionate Share of Net Pension Liability -
Public Employees Police and Fire Fund Statement 15 92
Schedule of Pension Contributions -
Public Employees Police and Fire Fund Statement 16 93
Schedule of Changes in the Net Pension Liability and Related Ratios -
Lino Lakes Public Safety Department - Fire Division Statement 17 94
Schedule of Contributions -
Lino Lakes Public Safety Department - Fire Division Statement 18 96
Notes to RSI 97
INTRODUCTORY SECTION
FINANCIAL SECTION
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CITY OF LINO LAKES, MINNESOTA
TABLE OF CONTENTS
Page
Reference No.
Combining and Individual Nonmajor Fund Financial Statements and Schedules:
Combining Balance Sheet - Nonmajor Governmental Funds Statement 19 104
Combining Statement of Revenues, Expenditures and Changes in Fund Balance -
Nonmajor Governmental Funds Statement 20 105
Subcombining Balance Sheet - Nonmajor Special Revenue Funds Statement 21 108
Subcombining Statement of Revenues, Expenditures and Changes in
Fund Balance - Nonmajor Special Revenue Funds Statement 22 110
Subcombining Balance Sheet - Nonmajor Debt Service Funds Statement 23 114
Subcombining Statement of Revenues, Expenditures and Changes in
Fund Balance - Nonmajor Debt Service Funds Statement 24 116
Subcombining Balance Sheet - Nonmajor Capital Project Funds Statement 25 121
Subcombining Statement of Revenues, Expenditures and Changes in
Fund Balance - Nonmajor Capital Project Funds Statement 26 124
Financial Trends:
Net Position by Component Table 1 130
Changes in Net Position Table 2 132
Fund Balances, Governmental Funds Table 3 136
Changes in Fund Balances, Governmental Funds Table 4 138
Revenue Capacity:
Assessed and Actual Value of Taxable Property Table 5 140
Direct and Overlapping Property Tax Capacity Rates Table 6 141
Principal Property Taxpayers Table 7 143
Property Tax Levies and Collections Table 8 144
Debt Capacity:
Ratios of Outstanding Debt by Type Table 9 146
Ratios of Net General Bonded Debt Table 10 148
Direct and Overlapping Governmental Activities Debt Table 11 150
Legal Debt Margin Information Table 12 151
Demographic and Economic Information:
Demographic and Economic Statistics Table 13 152
Principal Employers Table 14 153
Operating Information:
Full-Time Equivalent City Government Employees By Function/Program Table 15 154
Operating Indicators by Function/Program Table 16 156
Capital Asset Statistics by Function/Program Table 17 158
STATISTICAL SECTION (UNAUDITED)
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INTRODUCTORY SECTION
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600 Town Center Parkway, Lino Lakes, MN 55014
Phone: 651-982-2400 ∙ Fax: 651-982-2499
May 28, 2024
Honorable Mayor
Members of the City Council
Citizens of the City of Lino Lakes, Minnesota
Minnesota State law requires that cities over 2,500 population publish within six months of the close of
each fiscal year a complete set of financial statements presented in conformity with Generally Accepted
Accounting Principles (GAAP) and audited in accordance with generally accepted auditing standards by a
firm of licensed certified public accountants and submit them to the State Auditor. Pursuant to that
requirement, we hereby issue the Annual Comprehensive Financial Report (ACFR) of the City of Lino
Lakes, Minnesota for the fiscal year ended December 31, 2023.
This report consists of management’s representations concerning the finances of the City of Lino Lakes.
Consequently, management assumes full responsibility for the completeness and reliability of all of the
information presented in this report. To provide a reasonable basis for making these representations,
management of the City of Lino Lakes has established a comprehensive internal control framework that is
designed both to protect the government’s assets from loss, theft, or misuse and to compile sufficient
reliable information for the preparation of the City of Lino Lakes’ financial statements in conformity with
GAAP. Because the cost of internal controls should not outweigh their benefits, the City’s comprehensive
framework of internal controls has been designed to provide reasonable rather than absolute assurance that
the financial statements will be free from material misstatement. As management, we assert that, to the best
of our knowledge and belief, this financial report is complete and reliable in all material respects.
The City of Lino Lakes’ financial statements have been audited by Redpath and Company, a firm of licensed
certified public accountants. The goal of the independent audit was to provide reasonable assurance that the
financial statements of the City for the fiscal year ended December 31, 2023, are free of material
misstatement. The independent audit involved examining, on a test basis, evidence supporting the amounts
and disclosures in the financial statements; assessing the accounting principles used and significant
estimates made by management; and evaluating the overall financial statement presentation. The
independent auditor concluded, based upon the audit that there was a reasonable basis for rendering an
unmodified opinion that the City’s financial statements for the fiscal year ended December 31, 2023, are
fairly presented in conformity with GAAP. The independent auditor’s report is presented as the first
component of the financial section of this report.
GAAP require that management provide a narrative introduction, overview and analysis to accompany the
basic financial statements in the form of a Management’s Discussion and Analysis (MD&A). This letter of
transmittal is designed to complement the MD&A and should be read in conjunction with it. The City of
Lino Lakes’ MD&A can be found immediately following the report of the independent auditors.
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Profile of the Government
The City of Lino Lakes, incorporated in 1955, is a growing community in the southeast corner of Anoka
County. It covers an area of 33 square miles and has a population of approximately 21,976. The population
has more than doubled from the 1990 census figure of 8,807 and has grown by 10% since 2010. Within the
City’s borders lies the 5,500 acre Rice Creek Chain of Lakes Regional Park. Access to St. Paul and
Minneapolis is provided by I-35W and I-35E.
The City Charter, as amended, establishes a mayor-council form of government and grants the City Council
full policy-making and legislative authority to the Mayor and four Council Members. The City Council is
responsible, among other things, for passing ordinances, adopting the budget, appointing committees, and
hiring a City Administrator. The City Administrator has the responsibility of carrying out the policies and
ordinances of the City Council and for overseeing the day-to-day operations of the City. The City Council
is elected at-large on a non-partisan basis, with Council Members serving four-year terms and the Mayor
serving a two-year term. Elections are held every two years with two council seats and the Mayor being up
for election each election cycle.
The City provides a full range of municipal services. These services include: general government, public
safety (police, fire and building inspections), public works (street and fleet), culture and recreation (parks
and recreation), conservation of natural resources (environmental, solid waste abatement, forestry),
community development, public improvements, and providing and maintaining water, sewer, and storm
water infrastructure.
The annual budget is the foundation for the City of Lino Lakes’ financial planning and control. All
departments are required to submit appropriations requests to the City Administrator for review and
consolidation into a proposed budget. The City Administrator is responsible for submitting the proposed
annual budget to the City Council in August of each year. The City Council is required to hold a public
hearing on the proposed budget and to adopt by resolution a final budget and certify it no later than
December 30. The budget amounts cannot increase beyond the estimated receipts except to the extent that
actual receipts exceed the estimate. Department Directors may make transfers of appropriations within a
department, but transfers of appropriations between departments require City Council approval. Budget-to-
actual comparisons for the General Fund and The Rookery Activity Center Fund, the only governmental
funds for which an annual budget has been adopted, are provided in Statements 10 and 11, respectively.
Factors Affecting Financial Condition
The information presented in the financial statements is perhaps best understood when it is considered from
the broader perspective of the specific environment within which the City of Lino Lakes operates.
Local economy. Commercial and industrial sectors remain strong with few vacancies and new commercial
projects underway on both the 35W and 35E Corridors. The 62 lot Nature’s Refuge project began home
construction in 2022 and the City’s largest residential development, the 864 lot Watermark project,
expanded into its seventh addition. Commercial interest continues to grow with the expansion of the Otter
Crossing and Belland Farms developments along Main Street.
The 35E corridor has also gained additional attention through a partnership with Anoka and Washington
Counties, neighboring cities, and Connexus Energy, to establish the Minnesota Technology Corridor. Over
1,000 acres are available along the corridor with strong transportation, fiber and utility infrastructure to
serve the growing data and tech fields.
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Factors Affecting Financial Condition (Continued)
Overall, the City continued to see substantial development activity in 2023. The City issued building
permits for 110 residential units and 6 new commercial establishments in 2023. Total building permit
valuation was approximately $57 million.
Long-term financial planning. The City’s current Financial Plan identifies capital equipment purchases
and building and infrastructure improvements totaling $128 million over the five-year period. These
improvements are anticipated to be funded through a number of funding sources, including tax levies,
special assessments, fund reserves, bond proceeds, and intergovernmental grants. The Plan is currently
being revised to reflect the anticipated activity through fiscal year 2029.
Awards and Acknowledgements
The Government Finance Officers Association of the United States and Canada (GFOA) awards the
Certificate of Achievement for Excellence in Financial Reporting (COA) to cities that meet certain criteria.
The City of Lino Lakes received this award for its ACFR for the year ended December 31, 2022. This marks
the twenty-eighth consecutive year the City has received this prestigious award. A governmental unit must
publish an easily readable and efficiently organized ACFR, the contents of which conform to program
requirements. This report must satisfy both GAAP and applicable legal requirements.
The COA is valid for a period of one year. The City is submitting the 2023 report to GFOA for consideration
of the COA. We believe our current report continues to conform to the high standards of the program.
The timely preparation of this report could not have been accomplished without the dedicated services of
the Finance Department, auditors and other city staff. I want to express my appreciation to the Mayor and
City Council for their support for maintaining the highest standard of professionalism in the management
of the financial operation of the City.
Respectfully submitted,
Hannah Lynch
Director of Finance
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Government Finance Officers Association
Certificate of
Achievement
for Excellence
in Financial
Reporting
Presented to
City of Lino Lakes
Minnesota
For its Annual Comprehensive
Financial Report
For the Fiscal Year Ended
December 31, 2022
Executive Director/CEO
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City of Lino Lakes Organizational Chart City Council City Administrator Administration Finance Community Development Public Services Public Safety City Clerk Accounting and Payroll Planning The Rookery Activity Center Police Division Human Resources Utility Billing Economic Development Engineering Environmental Services Government Buildings Public Works Street / Fleet / Utility Maintenance Parks Building Inspections Fire Division Advisory Board & Commissions Information Technology Emergency Management/Administration Communications 9
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CITY OF LINO LAKES, MINNESOTA
PRINCIPAL CITY OFFICIALS
December 31, 2023
Term Expires
Mayor: Rob Rafferty December 31, 2023
Councilmembers: Dale Stoesz December 31, 2025
Tony Cavegn December 31, 2025
Chris Lyden December 31, 2023
Michael Ruhland December 31, 2023
City Administrator: Sarah Cotton Appointed
Directors:
Community Development Michael Grochala Appointed
Finance Hannah Lynch Appointed
Public Safety John Swenson Appointed
Public Services Richard DeGardner Appointed
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FINANCIAL SECTION
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400 Robert Street North, Suite 1600, St. Paul, MN, 55101 651.426.7000 www.redpathcpas.com
INDEPENDENT AUDITOR'S REPORT
To the Honorable Mayor and
Members of the City Council
City of Lino Lakes, Minnesota
Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities, the
business-type activities, each major fund, and the aggregate remaining fund information of
the City of Lino Lakes, Minnesota, as of and for the year ended December 31, 2023, and the
related notes to the financial statements, which collectively comprise the City of Lino Lakes,
Minnesota's basic financial statements as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all material
respects, the respective financial position of the governmental activities, the business-type
activities, each major fund, and the aggregate remaining fund information of the City of Lino
Lakes, Minnesota, as of December 31, 2023, and the respective changes in financial position,
and, where applicable, cash flows thereof for the year then ended in accordance with
accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the
United States of America and the standards applicable to financial audits contained in
Government Auditing Standards, issued by the Comptroller General of the United States.
Our responsibilities under those standards are further described in the Auditor's
Responsibilities for the Audit of the Financial Statements section of our report. We are
required to be independent of the City of Lino Lakes, Minnesota and to meet our other
ethical responsibilities, in accordance with the relevant ethical requirements relating to our
audit. We believe that the audit evidence we have obtained is sufficient and appropriate to
provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements
Management is responsible for the preparation and fair presentation of the financial
statements in accordance with accounting principles generally accepted in the United States
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of America, and for the design, implementation, and maintenance of internal control relevant
to the preparation and fair presentation of financial statements that are free from material
misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are
conditions or events, considered in the aggregate, that raise substantial doubt about the City
of Lino Lakes, Minnesota’s ability to continue as a going concern for twelve months beyond
the financial statement date, including any currently known information that may raise
substantial doubt shortly thereafter.
Auditor’s Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a
whole are free from material misstatement, whether due to fraud or error, and to issue an
auditor's report that includes our opinions. Reasonable assurance is a high level of assurance
but is not absolute assurance and therefore is not a guarantee that an audit conducted in
accordance with generally accepted auditing standards and Government Auditing Standards
will always detect a material misstatement when it exists. The risk of not detecting a
material misstatement resulting from fraud is higher than for one resulting from error, as
fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the
override of internal control. Misstatements are considered material if there is a substantial
likelihood that, individually or in the aggregate, they would influence the judgment made by
a reasonable user based on the financial statements.
In performing an audit in accordance with generally accepted auditing standards and
Governmental Auditing Standards, we:
Exercise professional judgment and maintain professional skepticism throughout the
audit.
Identify and assess the risks of material misstatement of the financial statements,
whether due to fraud or error, and design and perform audit procedures responsive to
those risks. Such procedures include examining, on a test basis, evidence regarding
the amounts and disclosures in the financial statements.
Obtain an understanding of internal control relevant to the audit in order to design
audit procedures that are appropriate in the circumstances, but not for the purpose of
expressing an opinion on the effectiveness of the City of Lino Lakes, Minnesota's
internal control. Accordingly, no such opinion is expressed.
Evaluate the appropriateness of accounting policies used and the reasonableness of
significant accounting estimates made by management, as well as evaluate the overall
presentation of the financial statements.
Conclude whether, in our judgment, there are conditions or events, considered in the
aggregate, that raise substantial doubt about the City of Lino Lakes, Minnesota's
ability to continue as a going concern for a reasonable period of time.
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We are required to communicate with those charged with governance regarding, among other
matters, the planned scope and timing of the audit, significant audit findings, and certain
internal control related matters that we identified during the audit.
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the
management’s discussion and analysis, the budgetary comparison schedules, and the
schedules of OPEB and pension information, as listed in the table of contents, be presented to
supplement the basic financial statements. Such information is the responsibility of
management and, although not a part of the basic financial statements, is required by the
Governmental Accounting Standards Board who considers it to be an essential part of
financial reporting for placing the basic financial statements in an appropriate operational,
economic, or historical context. We have applied certain limited procedures to the required
supplementary information in accordance with auditing standards generally accepted in the
United States of America, which consisted of inquiries of management about the methods of
preparing the information and comparing the information for consistency with management's
responses to our inquiries, the basic financial statements, and other knowledge we obtained
during our audit of the basic financial statements. We do not express an opinion or provide
any assurance on the information because the limited procedures do not provide us with
sufficient evidence to express an opinion or provide any assurance.
Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that
collectively comprise the City of Lino Lakes, Minnesota's basic financial statements. The
combining and individual nonmajor fund financial statements and schedules are presented for
purposes of additional analysis and are not a required part of the basic financial statements.
Such information is the responsibility of management and was derived from and relates
directly to the underlying accounting and other records used to prepare the basic financial
statements. The information has been subjected to the auditing procedures applied in the
audit of the basic financial statements and certain additional procedures, including comparing
and reconciling such information directly to the underlying accounting and other records
used to prepare the basic financial statements or to the basic financial statements themselves,
and other additional procedures in accordance with auditing standards generally accepted in
the United States of America. In our opinion, the combining and individual nonmajor fund
financial statements and schedules are fairly stated, in all material respects, in relation to the
basic financial statements as a whole.
Other Information
Management is responsible for the other information included in the annual report. The other
information comprises the introductory and statistical sections but does not include the basic
financial statements and our auditor's report thereon. Our opinions on the basic financial
statements do not cover the other information, and we do not express an opinion or any form
of assurance thereon.
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In connection with our audit of the basic financial statements, our responsibility is to read the
other information and consider whether a material inconsistency exists between the other
information and the basic financial statements, or the other information otherwise appears to
be materially misstated. If, based on the work performed, we conclude that an uncorrected
material misstatement of the other information exists, we are required to describe it in our
report.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated
May 28, 2024 on our consideration of the City of Lino Lakes, Minnesota’s internal control
over financial reporting and on our tests of its compliance with certain provisions of laws,
regulations, contracts, and grant agreements and other matters. The purpose of that report is
solely to describe the scope of our testing of internal control over financial reporting and
compliance and the results of that testing, and not to provide an opinion on the effectiveness
of the City of Lino Lakes, Minnesota's internal control over financial reporting or on
compliance. That report is an integral part of an audit performed in accordance with
Government Auditing Standards in considering the City of Lino Lakes, Minnesota’s internal
control over financial reporting and compliance.
REDPATH AND COMPANY, LLC
St. Paul, Minnesota
May 28, 2024
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MANAGEMENT’S DISCUSSION AND ANALYSIS
As management of the City of Lino Lakes, Minnesota (the City), we offer readers of the
City’s financial statements this narrative overview and analysis of the financial activities of
the City for the fiscal year ended December 31, 2023. We encourage readers to consider the
information presented here in conjunction with additional information that we have furnished
in our letter of transmittal, which can be found in the introductory section of this report.
Financial Highlights
The assets and deferred outflows of resources of the City exceeded its liabilities and deferred
inflows of resources at the close of the most recent fiscal year by $144,318,999 (net
position). Of this amount, $36,740,342 (unrestricted net position) may be used to meet the
City’s ongoing obligations to citizens and creditors in accordance with the City's fund
designations and fiscal policies.
The City’s total net position increased by $5,380,524.
As of the close of the current fiscal year, the City’s governmental funds reported combined
ending fund balances of $34,017,053, an increase of $471,855. Of this amount, $7,083,189
is restricted by external constraints established by creditors, grantors, contributors, or by state
statutory provisions.
At the end of the current fiscal year, the general fund balance was $8,583,880. Unassigned
fund balance for the general fund was $7,940,364, or 66% of total general fund expenditures
and other financing uses.
Total outstanding debt decreased by $2,514,595 during 2023. No new debt was issued, while
regularly scheduled principal payments were made during the year.
Overview of the Financial Statements
This discussion and analysis is intended to serve as an introduction to the City’s basic
financial statements. The City’s basic financial statements comprise three components: 1)
government-wide financial statements, 2) fund financial statements, and 3) notes to the
financial statements. This report also contains other supplementary information in addition
to the basic financial statements themselves.
Government-wide financial statements. The government-wide financial statements are
designed to provide readers with a broad overview of the City’s finances, in a manner similar
to a private-sector business.
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Management’s Discussion and Analysis
The Statement of Net Position presents information on all of the City’s assets and deferred
outflows of resources, and liabilities and deferred inflows of resources, with the difference
between the two reported as net position. Over time, increases or decreases in net position
may serve as a useful indicator of whether the financial position of the City is improving or
deteriorating.
The Statement of Activities presents information showing how the City’s net position
changed during the most recent fiscal year. All changes in net position are reported as soon
as the underlying event giving rise to the change occurs, regardless of the timing of related
cash flows. Thus, revenues and expenses are reported in this statement for some items that
will only result in cash flows in future fiscal periods (e.g. uncollected taxes and earned but
unused vacation leave).
Both of the government-wide financial statements distinguish functions of the City that are
principally supported by taxes and intergovernmental revenues (governmental activities)
from other functions that are intended to recover all or a significant portion of their costs
through user fees and charges (business-type activities). The governmental activities of the
City include general government, public safety, public works, culture and recreation,
conservation of natural resources, and community development. The business-type activities
of the City include water, sewer, and storm water utilities.
The government-wide financial statements are statements 1 and 2 of this report.
Fund Financial statements. A fund is a grouping of related accounts that is used to
maintain control over resources that have been segregated for specific activities or objectives.
The City, like other state and local governments, uses fund accounting to ensure and
demonstrate compliance with finance-related legal requirements. All of the funds of the City
can be divided into two categories: governmental funds and proprietary funds.
Governmental funds. Governmental funds are used to account for essentially the same
functions reported as governmental activities in the government-wide financial statements.
However, unlike the government-wide financial statements, governmental fund financial
statements focus on near-term inflows and outflows of spendable resources, as well as on
balances of spendable resources available at the end of the fiscal year. Such information may
be useful in evaluating a government’s near-term financial requirements.
Because the focus of governmental funds is narrower than that of the government-wide
financial statements, it is useful to compare the information presented for governmental
funds with similar information presented for governmental activities in the government-wide
financial statements. By doing so, readers may better understand the long-term impact of the
City's near-term financial decisions. Both the governmental fund balance sheet and
governmental fund statement of revenues, expenditures and change in fund balance provide a
reconciliation to facilitate this comparison between governmental funds and governmental
activities.
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Management’s Discussion and Analysis
The City maintains seven individual major governmental funds. Information is presented
separately in the governmental fund balance sheet and in the governmental fund statement of
revenues, expenditures and changes in fund balance for the following major funds:
General Fund
The Rookery Activity Center – Special Revenue Fund
G.O. Improvement Note of 2009A – Debt Service Fund
G.O. Improvement Bonds of 2016B – Debt Service Fund
Capital Equipment Replacement – Capital Project Fund
Area and Unit Trunk – Capital Project Fund
MSA Construction – Capital Project Fund
Data from the other governmental funds are combined into a single, aggregated presentation.
Individual fund data for each of these nonmajor governmental funds is provided in the form
of combining statements elsewhere in this report.
The basic governmental fund financial statements are statements 3 through 5 of this report.
The City adopts annual appropriated budgets for the General Fund and The Rookery Activity
Center Fund. Budgetary comparison schedules are presented as statements 10 and 11 of this
report.
Proprietary funds. The City maintains three enterprise funds as a part of its proprietary
fund type. Enterprise funds are used to report the same functions presented as business-type
activities in the government-wide financial statements. The City uses enterprise funds to
account for its water, sewer, and storm water utilities.
The proprietary fund statements provide the same type of information as the government-
wide financial statements, only in more detail. The proprietary fund financial statements
provide separate information for the Water, Sewer, and Storm Water Funds, which are
considered to be major funds of the City.
The basic proprietary fund financial statements are statements 7 through 9 of this report.
Notes to the financial statements. The notes provide additional information that is essential
to a full understanding of the data provided in the government–wide and fund financial
statements. The notes to the financial statements can be found following statement 9.
Other information. The combining statements referred to earlier in connection with non-
major governmental funds are presented immediately following the required supplementary
information. Combining and individual fund statements and schedules are presented as
statements 19 through 26.
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Management’s Discussion and Analysis
Government-Wide Financial Analysis
As noted earlier, net position may serve over time as a useful indicator of a government's
financial position. In the case of the City, assets and deferred outflows of resources exceeded
liabilities and deferred inflows of resources by $144,318,999 at the close of the most recent
fiscal year.
The largest portion of the City’s net position ($98,180,477 or 68%) reflects its net investment
in capital assets (e.g. land, buildings, equipment, and infrastructure) less any related debt
used to acquire those assets that is still outstanding. The City uses these capital assets to
provide services to citizens; consequently, these assets are not available for future spending.
Although the City’s investment in its capital assets is reported net of related debt, it should be
noted that the resources needed to repay this debt must be provided from other sources, since
the capital assets themselves cannot be used to liquidate these liabilities.
City of Lino Lakes’ Net Position
2023 2022 2023 2022 2023 2022
Assets:
Current and other assets $44,586,667 $45,306,045 $16,270,032 $15,276,547 $60,856,699 $60,582,592
Capital assets 66,000,296 63,271,845 50,119,172 49,792,563 116,119,468 113,064,408
Total assets 110,586,963 108,577,890 66,389,204 65,069,110 176,976,167 173,647,000
Deferred outflows of resources 7,546,180 8,450,026 214,180 208,614 7,760,360 8,658,640
Liabilities:
Long-term liabilities outstanding 23,058,533 31,756,932 583,183 611,442 23,641,716 32,368,374
Other liabilities 7,291,313 7,850,987 348,157 247,354 7,639,470 8,098,341
Total liabilities 30,349,846 39,607,919 931,340 858,796 31,281,186 40,466,715
Deferred inflows of resources 8,959,057 2,848,488 177,285 51,962 9,136,342 2,900,450
Net position:
Net investment in capital assets 48,061,305 43,292,333 50,119,172 49,792,563 98,180,477 93,084,896
Restricted 9,398,180 10,200,962 - - 9,398,180 10,200,962
Unrestricted 21,364,755 21,078,214 15,375,587 14,574,403 36,740,342 35,652,617
Total net position $78,824,240 $74,571,509 $65,494,759 $64,366,966 $144,318,999 $138,938,475
Governmental Activities Business-Type Activities Totals
Of the City’s net position, $9,398,180 represents resources that are subject to external
restrictions on how they may be used. The remaining balance of unrestricted net position
($36,740,342) may be used to meet ongoing obligations to citizens and creditors.
At the end of the current fiscal year, the City is able to report positive balances in all three
categories of net position, both for the government as a whole, as well as for its separate
governmental and business-type activities.
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Management’s Discussion and Analysis
The City’s net position increased by $5,380,524 during 2023. Key elements of this increase
are as follows:
City of Lino Lakes’ Changes in Net Position
2023 2022 2023 2022 2023 2022
Revenues:
Program revenues:
Charges for services $4,468,912 $4,937,133 $4,955,645 $4,283,680 $9,424,557 $9,220,813
Operating grants and contributions 1,866,131 1,119,449 59,032 - 1,925,163 1,119,449
Capital grants and contributions 2,996,602 2,800,604 8,545 5,268,556 3,005,147 8,069,160
General revenues:
General property taxes 12,868,894 11,829,124 - - 12,868,894 11,829,124
Other taxes 217,779 - - - 217,779 -
Tax increment 903,027 793,264 - - 903,027 793,264
Grants and contributions not
restricted to specific programs 270,011 2,117,908 - - 270,011 2,117,908
Unrestricted investment earnings 1,554,657 (1,139,063) 728,010 (645,918) 2,282,667 (1,784,981)
Gain on disposal of capital assets 35,689 66,852 - - 35,689 66,852
Total revenues 25,181,702 22,525,271 5,751,232 8,906,318 30,932,934 31,431,589
Expenses:
General government 3,041,049 3,117,688 - - 3,041,049 3,117,688
Public safety 7,130,294 6,512,493 - - 7,130,294 6,512,493
Public works 5,604,543 6,377,440 - - 5,604,543 6,377,440
Culture and recreation 3,350,309 4,029,146 - - 3,350,309 4,029,146
Conservation of natural resources 257,150 235,376 - - 257,150 235,376
Community development 531,413 884,336 - - 531,413 884,336
Interest and fees on long-term debt 497,903 562,248 - - 497,903 562,248
Water - - 2,027,102 3,019,350 2,027,102 3,019,350
Sewer - - 2,535,243 2,347,539 2,535,243 2,347,539
Storm water - - 577,404 251,478 577,404 251,478
Total expenses 20,412,661 21,718,727 5,139,749 5,618,367 25,552,410 27,337,094
Increase in net position before transfers 4,769,041 806,544 611,483 3,287,951 5,380,524 4,094,495
Transfers (516,310) (1,142,554) 516,310 1,142,554 - -
Change in net position 4,252,731 (336,010) 1,127,793 4,430,505 5,380,524 4,094,495
Net position - January 1, as previously
reported 74,571,509 74,852,362 64,366,966 59,991,618 138,938,475 134,843,980
Change in reporting entity - 55,157 - (55,157) - -
Net position - January 1, as restated 74,571,509 74,907,519 64,366,966 59,936,461 138,938,475 134,843,980
Net position - December 31 $78,824,240 $74,571,509 $65,494,759 $64,366,966 $144,318,999 $138,938,475
Business-Type Activities TotalsGovernmental Activities
Governmental Activities
Governmental activities increased the City’s net position by $4,252,731 during 2023.
General property taxes increased due to increased police and fire expenses, park and trail
maintenance, employee wages and benefits, and economic inflationary impacts to supply and
service expenditures. Grants and contributions not restricted to specific programs decreased
from 2022 as a result of American Rescue Plan Act (ARPA) funds for culture and recreation
expenses. Unrestricted investment earnings contributed to the increase in net position in 2023
due to unrealized gains on investments with the stable interest rate environment.
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Management’s Discussion and Analysis
Below are specific graphs which provide comparisons of the governmental activities
revenues and expenses:
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Management’s Discussion and Analysis
Business-Type Activities
Business-type activities increased the City’s net position by $1,127,793 during 2023. Capital
grants and contributions decreased in 2023 as a result developer contributed infrastructure
and the timing in which those contributions occur and are completed. Water expenses
decreased in 2023 as a result of a 2022 water tower #2 maintenance project.
Below are specific graphs which provide comparisons of the business-type activities
revenues and expenses:
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Management’s Discussion and Analysis
Financial Analysis of the Government's Funds
Governmental Funds. The focus of the City’s governmental funds is to provide information
on near-term inflows, outflows, and balances of spendable resources.
At the end of the current fiscal year, the City’s governmental funds reported combined
ending fund balances of $34,017,053. Approximately 21% of this total amount ($7,083,189)
constitutes fund balance restricted by external constraints established by creditors, grantors,
contributors, or by state statutory provisions. Of the remaining fund balance, $727,460 is not
in a spendable form, $355,635 has been committed, $20,707,533 has been assigned, and
$5,143,236 is unassigned.
The General fund balance increased by $497,363. Interest earnings surpassed budget
expectations, position vacancies contributed to budget savings, while transfers out funded
The Rookery Activity Center operations and comp plan updates.
The Rookery Activity Center opened to the public in May 2022. The deficit fund balance
improved from $263,755 to $5,067 in 2023 as a result of the transfer in from the General
Fund. The Rookery operating expenditures (personnel, maintenance supplies, utilities, etc.)
overshadowed revenues while membership grew. The tax levy increased $175,000 in 2024
with the goal of total revenues covering total expenditures in future years.
The G.O. Improvement Note of 2009A fund was established to service the debt issued by
Anoka County as the City’s financial commitment for the I-35E interchange project. The
City prepaid the remaining balance of the note in 2017 using MSA funds. As deferred
special assessments are received, MSA funds are replenished. The fund began and ended the
year with a fund balance of $1,353 and $0, respectively, and transferred $31,695 to the MSA
Construction Fund.
The G.O. Improvement Bonds of 2016B fund balance increased by $611,099. The 2016B
series bonds were issued to refund the 2005A series bonds and fund the Legacy at Woods
Edge improvements. The bonds matured in 2021 and future tax increment is expected to
cover the interfund loan payable.
The Capital Equipment Replacement fund balance decreased by $1,579,347 due to the
issuance of an interfund loan payable to finance two fire trucks. The interfund loan payable
will be paid back with a tax levy over the next ten years. The fund accounts for the
replacement of public safety and public works equipment and vehicles financed by a pay as
you go tax levy.
The Area and Unit Trunk fund has a total fund balance of $9,562,325, all of which is
assigned for financing water and sewer capital improvements. The fund balance during the
current year increased by $502,431 primarily due to investment earnings as trunk fees (either
collected over time through special assessments or paid up front through charges for
services) covered project costs.
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Management’s Discussion and Analysis
The MSA Construction Fund has a total fund balance of $4,810,424, all of which is assigned
to capital improvements for City MSA designated roadways. The fund balance during the
current year increased by $990,971 primarily due to reimbursement received for the
developer portion of the County’s 49 & J Street Improvement Project.
The combined fund balance of other governmental funds decreased by $807,997 during 2023
primarily due to Watermark Park and Pheasant Run Reconstruction capital expenditures.
Watermark park dedication fees were collected in prior years and street reconstruction bonds
will be issued in the future for the Pheasant Run project.
Proprietary funds. The City’s proprietary funds provide the same type of information
found in the government-wide financial statements, but in more detail.
The Water Fund has total net position at year-end of $33,713,939, of which $5,229,412 is
unrestricted. The increase in net position of $1,056,459 was primarily due to capital
contributions from governmental activities. The Area and Unit Trunk Fund is funding water
infrastructure as part of the following projects: Lake Drive Trunk Water Main, Pheasant Run
Reconstruction, and Water Treatment Plant.
The Sewer Fund has total net position at year-end of $31,533,345 of which $9,898,700 is
unrestricted. The increase in net position of $79,018 was primarily due to investment
earnings as unrestricted net position was planned to be used for the sewer portion of the
Pheasant Run Reconstruction Project.
The Storm Water Fund has total net position at year-end of $247,475 of which all is
unrestricted. A Storm Water Utility was established in 2022 to fund the operation and
management of the City’s storm water infrastructure.
Budgetary Highlights
General Fund
There were amendments to the original budget in 2023.
The expenditure and transfers out budget was decreased by $450,510 to total $11,726,906.
The decrease resulted from personnel vacancies in various departments and unused
contingency. Fire personal services came in over budget due to recognizing the pass through
of Fire State Aid ($147,297) to the PERA Statewide Volunteer Firefighter Retirement Plan
which was not budgeted.
The revenues and transfers in budget was increased by $162,580 to total $12,332,996. The
increase resulted from investment earnings with favorable interest and unrealized gain on
investments. Fire State Aid came in over budget due to recognizing the full amount of Fire
State Aid ($169,000) instead of only the amount not passed through ($21,703) to the PERA
Statewide Volunteer Firefighter Retirement Plan.
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Management’s Discussion and Analysis
Capital Asset and Debt Administration
Capital assets. The City’s investment in capital assets for its governmental and business-
type activities as of December 31, 2023, amounted to $116,119,468 (net of accumulated
depreciation), an increase of $3,055,060 from the prior year. This investment in capital
assets includes land, wetland credits, construction in progress, buildings, equipment,
vehicles, and infrastructure.
The trunk utility improvements at 49 & J, East Shadow Lake Drive Sanitary Sewer
Replacement, and I35E Storm Pipe Crossing projects were completed in 2023. The City is
working to complete the Lake Drive Trunk Water Main, Pheasant Run Reconstruction,
Watermark Park, and Water Treatment Plant projects.
Developer lead infrastructure improvements at various stages of completion include Nature’s
Refuge and Watermark 4th addition. Prior to 2023, pending developer contributions were
included in Construction in Progress. Starting in 2023, developer projects are only
recognized as infrastructure once complete.
City of Lino Lakes’ Capital Assets
(Net of Depreciation)
2023 2022 2023 2022 2023 2022
Land $5,698,330 $5,675,330 $374,867 $ - $6,073,197 $5,675,330
Wetland credits 49,042 49,042 - - 49,042 49,042
Construction in progress 5,871,019 8,635,602 4,040,557 9,883,094 9,911,576 18,518,696
Buildings 8,808,650 9,460,073 - - 8,808,650 9,460,073
Office equipment and furniture 162,693 199,471 - - 162,693 199,471
Vehicles 4,028,354 1,843,763 - - 4,028,354 1,843,763
Machinery and shop equipment 770,992 956,330 464,049 429,815 1,235,041 1,386,145
Other equipment 1,806,247 1,764,517 - - 1,806,247 1,764,517
Infrastructure 38,804,969 34,687,717 45,239,699 39,479,654 84,044,668 74,167,371
Total $66,000,296 $63,271,845 $50,119,172 $49,792,563 $116,119,468 $113,064,408
Governmental Activities Business-Type Activities Totals
Additional information on the City’s capital assets can be found in Note 5 to the financial
statements.
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Management’s Discussion and Analysis
Long-term debt. At the end of the current fiscal year, the City had total bonded debt
outstanding of $17,917,518. All outstanding debt carries the general obligation backing for
which the City is liable in the event of default by the property owners subject to the specific
taxes, special assessments, or revenues pledged to the retirement of the debt. In addition, the
City has a note payable to the City of Circle Pines for its share of the cost of capital
equipment to be used by the North Metro Telecommunications Commission in the operation
of a cable communications system in the amount of $35,475.
City of Lino Lakes’ Outstanding Debt
2023 2022 2023 2022 2023 2022
General obligation bonds $16,735,000 $18,825,000 $ - $ - $16,735,000 $18,825,000
G.O. special assessment bonds 415,000 630,000 - - 415,000 630,000
Direct borrowings 35,475 170,360 - - 35,475 170,360
Bond premium (discount)732,043 806,753 - - 732,043 806,753
Total $17,917,518 $20,432,113 $0 $0 $17,917,518 $20,432,113
Business-Type Activities TotalsGovernmental Activities
The City of Lino Lakes’ total bonded debt decreased by $2,514,595 during the current fiscal
year. No new debt was issued, while regularly scheduled principal payments were made
during the year. Additional information on the City’s long-term debt can be found in Note 6.
Requests for information. This financial report is designed to provide a general overview
of the City’s finances for all those with an interest in the government’s finances. Questions
concerning any of the information provided in this report or requests for additional financial
information should be addressed to the Finance Director, City of Lino Lakes, 600 Town
Center Parkway, Lino Lakes, Minnesota, 55014.
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BASIC FINANCIAL STATEMENTS
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CITY OF LINO LAKES, MINNESOTA
STATEMENT OF NET POSITION Statement 1
December 31, 2023
Governmental Business-Type
Activities Activities Total
Assets:
Cash and investments $39,697,118 $12,708,850 $52,405,968
Accrued interest receivable 224,587 - 224,587
Due from other governments 228,815 3,111 231,926
Accounts receivable - net 74,498 706,035 780,533
Prepaid items 627,460 180,453 807,913
Internal balances (2,591,816) 2,591,816 -
Inventory - 79,767 79,767
Taxes receivable 202,361 - 202,361
Special assessments receivable 3,941,443 - 3,941,443
Leases receivable 1,735,564 - 1,735,564
Net pension asset 446,637 - 446,637
Capital assets - nondepreciable 11,618,391 4,415,424 16,033,815
Capital assets - net of accumulated depreciation 54,381,905 45,703,748 100,085,653
Total assets 110,586,963 66,389,204 176,976,167
Deferred outflows of resources:
Pension related 7,205,362 214,180 7,419,542
OPEB related 340,818 - 340,818
Total deferred outflows of resources 7,546,180 214,180 7,760,360
Liabilities:
Accounts payable and other current liabilities 1,165,379 281,108 1,446,487
Deposits payable 3,101,166 4,600 3,105,766
Accrued interest payable 206,048 - 206,048
Unearned revenue 108,092 - 108,092
Other post employment benefits:
Due in more than one year 710,066 91,997 802,063
Long-term liabilities:
Due within one year 2,710,628 62,449 2,773,077
Due in more than one year 16,022,168 16,600 16,038,768
Net pension liability:
Due in more than one year 6,326,299 474,586 6,800,885
Total liabilities 30,349,846 931,340 31,281,186
Deferred inflows of resources:
Lease related 1,735,564 - 1,735,564
Pension related 6,811,234 177,285 6,988,519
OPEB related 412,259 - 412,259
Total deferred inflows of resources 8,959,057 177,285 9,136,342
Net position:
Net investment in capital assets 48,061,305 50,119,172 98,180,477
Restricted (nonexpendable) for environmental purposes 100,000 - 100,000
Restricted (expendable) for:
Debt service 6,195,222 - 6,195,222
Park improvements 1,338,954 - 1,338,954
Public safety 771,539 - 771,539
Economic development 501,780 - 501,780
Fire Department pension plan 446,637 - 446,637
Other purposes 44,048 - 44,048
Unrestricted 21,364,755 15,375,587 36,740,342
Total net position $78,824,240 $65,494,759 $144,318,999
Primary Government
The accompanying notes are an integral part of these financial statements.
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CITY OF LINO LAKES, MINNESOTA
STATEMENT OF ACTIVITIES
For The Year Ended December 31, 2023
Program Revenues
Charges For
Functions/Programs Expenses Services
Primary government:
Governmental activities:
General government $3,041,049 $507,564
Public safety 7,130,294 1,279,955
Public works 5,604,543 1,544,038
Culture and recreation 3,350,309 1,127,355
Conservation of natural resources 257,150 -
Community development 531,413 10,000
Interest and fees on long-term debt 497,903 -
Total governmental activities 20,412,661 4,468,912
Business-type activities:
Water 2,027,102 2,323,763
Sewer 2,535,243 2,079,761
Storm water 577,404 552,121
Total business-type activities 5,139,749 4,955,645
Total primary government $25,552,410 $9,424,557
The accompanying notes are an integral part of these financial statements.
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Statement 2
Operating Capital
Grants and Grants and Governmental Business-Type
Contributions Contributions Activities Activities Total
$ - $ - ($2,533,485)$ - ($2,533,485)
1,454,783 - (4,395,556) - (4,395,556)
289,137 2,996,602 (774,766) - (774,766)
11,421 - (2,211,533) - (2,211,533)
110,790 - (146,360) - (146,360)
- - (521,413) - (521,413)
- - (497,903) - (497,903)
1,866,131 2,996,602 (11,081,016) - (11,081,016)
7,079 360 - 304,100 304,100
51,953 8,185 - (395,344)(395,344)
- - - (25,283)(25,283)
59,032 8,545 - (116,527)(116,527)
$1,925,163 $3,005,147 (11,081,016)(116,527) (11,197,543)
General revenues:
General property taxes 12,868,894 - 12,868,894
Other taxes 217,779 - 217,779
Tax increment 903,027 - 903,027
Grants and contributions not
restricted to specific programs 270,011 - 270,011
Unrestricted investment earnings 1,554,657 728,010 2,282,667
Gain on disposal of capital assets 35,689 - 35,689
Transfers (516,310)516,310 -
Total general revenues and transfers 15,333,747 1,244,320 16,578,067
Change in net position 4,252,731 1,127,793 5,380,524
Net position - January 1 74,571,509 64,366,966 138,938,475
Net position - December 31 $78,824,240 $65,494,759 $144,318,999
Program Revenues
Net (Expense) Revenue and
Changes in Net Position
Primary Government
The accompanying notes are an integral part of these financial statements.
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CITY OF LINO LAKES, MINNESOTA
BALANCE SHEET
GOVERNMENTAL FUNDS
December 31, 2023
202 333 G.O.
The Rookery Improvement
General Fund Activity Center Note of 2009A
Assets
Cash and investments $11,158,134 $142,317 $ -
Accrued interest receivable 224,587 - -
Due from other governments 171,005 988 -
Accounts receivable - net 62,262 9,736 -
Prepaid items 567,849 59,611 -
Advances to other funds - - -
Taxes receivable:
Due from county 123,055 - -
Delinquent 76,537 - -
Special assessments receivable:
Due from county - - -
Delinquent - - 1,725
Deferred 360 - 1,511,888
Leases receivable 490,746 - -
Interfund loan receivable - - -
Total assets $12,874,535 $212,652 $1,513,613
Liabilities, Deferred Inflows of Resources, and Fund Balances
Liabilities:
Accounts payable $168,658 $63,210 $ -
Salaries payable 373,487 40,015 -
Due to other governments 79,701 14,595 -
Advances from other funds - - -
Retainage payable - - -
Deposits payable 3,101,166 - -
Unearned revenue - 99,899 -
Interfund loan payable - - -
Total liabilities 3,723,012 217,719 -
Deferred inflows of resources:
Unavailable revenue 76,897 - 1,513,613
Lease related 490,746 - -
Total deferred inflows of resources 567,643 - 1,513,613
Fund balance:
Nonspendable 567,849 59,611 -
Restricted - - -
Committed 75,667 - -
Assigned - - -
Unassigned 7,940,364 (64,678) -
Total fund balance 8,583,880 (5,067) -
Total liabilities, deferred inflows of $12,874,535 $212,652 $1,513,613
resources, and fund balance
The accompanying notes are an integral part of these financial statements.
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Statement 3
342 G.O. 402 Capital Other Total
Improvement Equipment 406 Area and 420 MSA Governmental Governmental
Bonds of 2016B Replacement Unit Trunk Construction Funds Funds
$ - $1,080,320 $9,699,371 $4,834,506 $12,782,470 $39,697,118
- - - - - 224,587
- - 42,872 - 13,950 228,815
- - - - 2,500 74,498
- - - - - 627,460
- - - - 30,652 30,652
- - - - 2,769 125,824
- - - - - 76,537
- - 3,258 - 1,946 5,204
- - 11,176 - - 12,901
- - 1,258,549 - 1,152,541 3,923,338
- - - - 1,244,818 1,735,564
- - - - 1,169,094 1,169,094
$ - $1,080,320 $11,015,226 $4,834,506 $16,400,740 $47,931,592
$ - $ - $180,274 $24,082 $162,142 $598,366
- - - - - 413,502
- - - - 45 94,341
- - - - 30,652 30,652
- - 2,902 - 56,268 59,170
- - - - - 3,101,166
- 8,193 - - - 108,092
1,728,204 2,032,706 - - - 3,760,910
1,728,204 2,040,899 183,176 24,082 249,107 8,166,199
- - 1,269,725 - 1,152,541 4,012,776
- - - - 1,244,818 1,735,564
- - 1,269,725 - 2,397,359 5,748,340
- - - - 100,000 727,460
- - - - 7,083,189 7,083,189
- - - - 279,968 355,635
- - 9,562,325 4,810,424 6,334,784 20,707,533
(1,728,204) (960,579) - - (43,667) 5,143,236
(1,728,204) (960,579) 9,562,325 4,810,424 13,754,274 34,017,053
$ - $1,080,320 $11,015,226 $4,834,506 $16,400,740 $47,931,592
The accompanying notes are an integral part of these financial statements.
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CITY OF LINO LAKES, MINNESOTA
RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL Statement 4
FUNDS TO THE STATEMENT OF NET POSITION
December 31, 2023
Fund balance - total governmental funds (Statement 3) $34,017,053
Net position reported for governmental activities in the Statement of Net Position is
different because:
Certain assets used in governmental activities are not current financial resources and,
therefore, are not reported in the funds.
Capital assets 66,000,296
Net pension asset 446,637
Other long-term assets are not available to pay for current-period expenditures and
therefore, are reported as unavailable revenue in the funds:
Delinquent taxes receivable 76,537
Delinquent special assessments receivable 12,901
Deferred special assessments receivable 3,923,338
Long-term liabilities are not due and payable in the current period and, therefore, are not
reported in the funds. Long-term liabilities at year end consist of:
Bonds and notes payable (17,185,475)
Unamortized bond premiums (734,628)
Unamortized bond discounts 2,585
Accrued interest payable (206,048)
Compensated absences payable (815,278)
Other post employment benefits (710,066)
Net pension liability (6,326,299)
Deferred outflows and inflows of resources related to pensions and OPEB are associated
with long-term liabilities that are not due and payable in the current period, and therefore,
are not reported in the funds. Balances at year end are:
Deferred outflows of resources related to pensions 7,205,362
Deferred outflows of resources related to OPEB 340,818
Deferred inflows of resources related to pensions (6,811,234)
Deferred inflows of resources related to OPEB (412,259)
Net position of governmental activities (Statement 1)$78,824,240
The accompanying notes are an integral part of these financial statements.
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CITY OF LINO LAKES, MINNESOTA
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE
GOVERNMENTAL FUNDS
For The Year Ended December 31, 2023
202 333 G.O.
The Rookery Improvement
General Fund Activity Center Note of 2009A
Revenues:
General property taxes $9,666,211 $325,000 $ -
Other taxes 147,131 - -
Tax increment - - -
Licenses and permits 973,653 - -
Special assessments 1,185 - 29,600
Intergovernmental 908,267 278,735 -
Charges for services 442,560 930,601 -
Fines and forfeits 85,400 - -
Investment earnings 307,403 - 742
Miscellaneous 51,498 63,581 -
Total revenues 12,583,308 1,597,917 30,342
Expenditures:
Current:
General government 2,361,592 - -
Public safety 6,098,262 - -
Public works 1,717,960 - -
Culture and recreation 924,201 1,933,006 -
Community development 299,389 - -
Conservation of natural resources 237,987 - -
Capital outlay:
General government - - -
Public safety - - -
Public works - - -
Culture and recreation - - -
Debt service:
Principal - - -
Interest and fiscal charges - - -
Total expenditures 11,639,391 1,933,006 -
Revenues over (under) expenditures 943,917 (335,089)30,342
Other financing sources (uses):
Transfers in 20,000 593,777 -
Transfers out (466,554) - (31,695)
Proceeds from sale of capital assets - - -
Total other financing sources (uses)(446,554)593,777 (31,695)
Net change in fund balance 497,363 258,688 (1,353)
Fund balance - January 1 8,086,517 (263,755)1,353
Fund balance - December 31 $8,583,880 ($5,067)$ -
The accompanying notes are an integral part of these financial statements.
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Statement 5
342 G.O. 402 Capital Other Total
Improvement Equipment 406 Area and 420 MSA Governmental Governmental
Bonds of 2016B Replacement Unit Trunk Construction Funds Funds
$ - $325,000 $ - $ - $2,549,830 $12,866,041
- - - - 70,648 217,779
- - - - 903,027 903,027
- - - - - 973,653
- - 704,069 - 290,721 1,025,575
- - - 410,114 954,653 2,551,769
- - 677,443 - 429,566 2,480,170
- - - - 6,729 92,129
- 23,911 443,908 206,790 571,903 1,554,657
- 34,386 58,382 698,106 28,765 934,718
- 383,297 1,883,802 1,315,010 5,805,842 23,599,518
- - - - 65,155 2,426,747
- 38,305 - - 145,649 6,282,216
- - 82,080 7,691 1,275,375 3,083,106
- - - - 76,167 2,933,374
- - - - 214,929 514,318
- - - - 11,968 249,955
- - - - 10,918 10,918
- 2,394,353 - - 2,500 2,396,853
- 124,000 1,038,144 66,027 1,260,648 2,488,819
- - - - 825,055 825,055
- - - - 2,439,885 2,439,885
- - - - 602,744 602,744
- 2,556,658 1,120,224 73,718 6,930,993 24,253,990
- (2,173,361)763,578 1,241,292 (1,125,151)(654,472)
611,099 557,071 435,329 31,695 1,805,819 4,054,790
- - (696,476)(282,016) (1,488,665) (2,965,406)
- 36,943 - - - 36,943
611,099 594,014 (261,147)(250,321)317,154 1,126,327
611,099 (1,579,347)502,431 990,971 (807,997)471,855
(2,339,303)618,768 9,059,894 3,819,453 14,562,271 33,545,198
($1,728,204) ($960,579) $9,562,325 $4,810,424 $13,754,274 $34,017,053
The accompanying notes are an integral part of these financial statements.
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CITY OF LINO LAKES, MINNESOTA
RECONCILIATION OF THE STATEMENT OF REVENUES,Statement 6
EXPENDITURES AND CHANGES IN FUND BALANCE OF
GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
For The Year Ended December 31, 2023
Net change in fund balance - total governmental funds (Statement 5) $471,855
Amounts reported for governmental activities in the Statement of Activities are different because:
Governmental funds report capital outlays as expenditures. However, in the Statement
of Activities the cost of those assets is allocated over their estimated useful lives and
reported as depreciation expense:
Capital outlay 5,721,645
Capital outlay not capitalized (29,750)
Depreciation (3,699,929)
Various other transactions involving capital assets increase (decrease) net position on
the Statement of Activities, but are not reported in governmental funds because they
do not provide (or use) current financial resources:
Contributions of infrastructure from private sources 2,343,433
Contributions of infrastructure to business-type activities (1,605,694)
Miscellaneous other differences related to capital assets (1,254)
Revenues in the Statement of Activities that do not provide current financial resources
are not reported as revenues in the funds:
Change in delinquent taxes receivable 2,853
Change in delinquent special assessments receivable 10,533
Change in deferred special assessments receivable (793,053)
The issuance of long-term debt provides current financial resources to governmental funds,
while repayment of the principal of long-term debt consumes the current financial resources.
Neither transaction, however, has any effect on net position. Also, governmental funds
report the effects of bond premiums and discounts when the debt is first issued, whereas
amounts are deferred and amortized over the life of the debt in the Statement of Activities.
Repayment of principal 2,439,885
Amortization of bond premiums and discounts 74,710
Some expenses reported in the Statement of Activities do not require the use of current
financial resources and, therefore, are not reported as expenditures in governmental
funds. Expenses reported in the Statement of Activities include the effects of the
changes in these expense accruals as follows:
Change in accrued interest payable 30,131
Change in compensated absences payable (24,452)
Change in OPEB liability and related deferred outflows and inflows of resources 27,393
Pension expense in governmental funds is measured by current year employer contributions.
Pension expense in the Statement of Activities is measured by the change in the net pension
liability and related deferred inflows and outflows of resources. This is the amount by which
pension expense differed from pension contributions.(715,575)
Change in net position of governmental activities (Statement 2)$4,252,731
The accompanying notes are an integral part of these financial statements.
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CITY OF LINO LAKES, MINNESOTA
STATEMENT OF NET POSITION Statement 7
PROPRIETARY FUNDS
December 31, 2023
601 Water 602 Sewer 603 Storm Water Total
Assets:
Current assets:
Cash and cash equivalents $5,224,858 $7,177,052 $306,940 $12,708,850
Due from other governments 345 2,766 - 3,111
Accounts receivable - net 319,567 310,017 76,451 706,035
Prepaid items 27,078 144,226 9,149 180,453
Inventory 79,767 - - 79,767
Total current assets 5,651,615 7,634,061 392,540 13,678,216
Noncurrent assets:
Interfund loan receivable - 2,591,816 - 2,591,816
Capital assets:
Land 374,867 - - 374,867
Construction in progress 2,770,565 1,269,992 - 4,040,557
Equipment 212,855 674,979 - 887,834
Water and sewer systems 37,778,471 32,345,779 - 70,124,250
Total capital assets 41,136,758 34,290,750 - 75,427,508
Less: Allowance for depreciation (12,652,231) (12,656,105) - (25,308,336)
Net capital assets 28,484,527 21,634,645 - 50,119,172
Total noncurrent assets 28,484,527 24,226,461 - 52,710,988
Total assets 34,136,142 31,860,522 392,540 66,389,204
Deferred outflows of resources related to pensions 90,980 91,193 32,007 214,180
Liabilities:
Current liabilities:
Accounts payable 143,930 65,676 7,439 217,045
Salaries payable 10,786 10,784 5,983 27,553
Due to other governments 3,703 3,428 - 7,131
Retainage payable - - 15,165 15,165
Deposits payable 4,600 - - 4,600
Other accrued liabilities 14,214 - - 14,214
Compensated absences payable - current portion 21,578 21,578 19,293 62,449
Total current liabilities 198,811 101,466 47,880 348,157
Noncurrent liabilities:
Compensated absences payable - noncurrent portion 5,736 5,736 5,128 16,600
Other post employment benefits - noncurrent portion 34,168 34,168 23,661 91,997
Net pension liability 196,535 198,885 79,166 474,586
Total noncurrent liabilities 236,439 238,789 107,955 583,183
Total liabilities 435,250 340,255 155,835 931,340
Deferred inflows of resources related to pensions 77,933 78,115 21,237 177,285
Net position:
Investment in capital assets 28,484,527 21,634,645 - 50,119,172
Unrestricted 5,229,412 9,898,700 247,475 15,375,587
Total net position $33,713,939 $31,533,345 $247,475 $65,494,759
Business-Type Activities - Enterprise Funds
The accompanying notes are an integral part of these financial statements.
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CITY OF LINO LAKES, MINNESOTA
STATEMENT OF REVENUES, EXPENSES AND Statement 8
PROPRIETARY FUNDS
For The Year Ended December 31, 2023
601 Water 602 Sewer 603 Storm Water Totals
Operating revenues:
Charges for services $2,197,651 $2,054,721 $552,121 $4,804,493
Hook-up charges 30,000 25,040 - 55,040
Water meter sales 96,112 - - 96,112
Total operating revenues 2,323,763 2,079,761 552,121 4,955,645
Operating expenses:
Personal services 354,335 363,836 161,636 879,807
Materials and supplies 317,641 24,845 4,835 347,321
Contractual services 359,463 267,949 407,658 1,035,070
Repairs and maintenance 10,034 - - 10,034
MCES sewer charges - 1,165,548 - 1,165,548
Depreciation 796,587 611,106 - 1,407,693
Utilities 134,488 50,068 - 184,556
Other 54,554 51,891 3,275 109,720
Total operating expenses 2,027,102 2,535,243 577,404 5,139,749
Operating income (loss)296,661 (455,482) (25,283) (184,104)
Nonoperating revenues (expenses):
Investment earnings 280,682 429,729 17,599 728,010
Intergovernmental revenue 7,079 51,953 - 59,032
Total nonoperating revenues (expenses)287,761 481,682 17,599 787,042
Income (loss) before contributions and transfers 584,422 26,200 (7,684) 602,938
Contributions and transfers:
Capital contributions from private sources 360 8,185 - 8,545
Capital contributions from governmental activities 1,426,587 179,107 - 1,605,694
Transfer out (954,910) (134,474) - (1,089,384)
Total contributions and transfers 472,037 52,818 - 524,855
Change in net position 1,056,459 79,018 (7,684) 1,127,793
Net position - January 1 32,657,480 31,454,327 255,159 64,366,966
Net position - December 31 $33,713,939 $31,533,345 $247,475 $65,494,759
Capital
Grants and
Contributions Transfers - Net
Amounts reported above $1,614,239 ($1,089,384)
Amounts reported for business-type activities in the
statement of activities are different because:
Transfer in of capital assets from governmental activities (1,605,694) 1,605,694
Amounts reported on the statement of activities $8,545 $516,310
CHANGES IN FUND NET POSITION
Business-Type Activities - Enterprise Funds
The accompanying notes are an integral part of these financial statements.
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CITY OF LINO LAKES, MINNESOTA
STATEMENT OF CASH FLOWS Statement 9
PROPRIETARY FUNDS
For The Year Ended December 31, 2023
601 Water 602 Sewer 603 Storm Water Totals
Cash flows from operating activities:
Receipts from customers and users $2,249,769 $2,021,638 $537,365 $4,808,772
Payment to suppliers (864,095) (1,557,299) (401,585) (2,822,979)
Payment to employees (321,575) (331,076) (132,518) (785,169)
Net cash flows provided by operating activities 1,064,099 133,263 3,262 1,200,624
Cash flows from noncapital financing activities:
Intergovernmental revenue 6,734 51,578 - 58,312
Cash flows from capital and related financing activities:
Acquisition of capital assets (31,251) (88,812) - (120,063)
Interfund loan disbursement - (2,032,706) - (2,032,706)
Transfers out (954,910) (134,474) - (1,089,384)
Net cash flows provided by capital and related financing activities (986,161) (2,255,992) - (3,242,153)
Cash flows from investing activities:
Investment earnings 280,682 429,729 17,599 728,010
Net increase (decrease) in cash and cash equivalents 365,354 (1,641,422) 20,861 (1,255,207)
Cash and cash equivalents - January 1 4,859,504 8,818,474 286,079 13,964,057
Cash and cash equivalents - December 31 $5,224,858 $7,177,052 $306,940 $12,708,850
Reconciliation of operating income to net
cash provided by operating activities:
Operating income (loss)$296,661 ($455,482) ($25,283) ($184,104)
Adjustments to reconcile operating income
(loss) to net cash flows from operating activities:
Depreciation 796,587 611,106 - 1,407,693
Changes in assets and liabilities:
Decrease (increase) in accounts receivable - net (73,994) (58,123) (14,756) (146,873)
Decrease (increase) in prepaid items 3,419 (12,944) (1,381) (10,906)
Decrease (increase) in inventory (57,487) - - (57,487)
Decrease (increase) in deferred outflows of resources (2,327) (2,327)(912) (5,566)
Increase (decrease) in payables 67,903 15,946 15,564 99,413
Increase (decrease) in other accrued liabilities (1,750) - - (1,750)
Increase (decrease) in compensated absences 4,769 4,769 1,339 10,877
Increase (decrease) in other post employment benefits 11,213 11,213 21,203 43,629
Increase (decrease) in net pension liability (33,289) (33,289) (13,047) (79,625)
Increase (decrease) in deferred inflows of resources 52,394 52,394 20,535 125,323
Total adjustments 767,438 588,745 28,545 1,384,728
Net cash provided by operating activities $1,064,099 $133,263 $3,262 $1,200,624
Noncash investing, capital and financing activities:
Contributions of capital assets $1,426,947 $187,292 $ - $1,614,239
Business-Type Activities - Enterprise Funds
The accompanying notes are an integral part of these financial statements.
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2023
Note 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The City of Lino Lakes, Minnesota (the City) is a public corporation formed under Minnesota Statute 410. As such, the City is under
home rule charter regulations and applicable statutory guidelines.
The basic financial statements of the City have been prepared in conformity with U.S. generally accepted accounting principles as
applied to governmental units by the Governmental Accounting Standards Board (GASB). The following is a summary of significant
accounting policies:
A. FINANCIAL REPORTING ENTITY
In accordance with GASB pronouncements and accounting principles generally accepted in the United States of America, the
financial statements of the reporting entity include those of the City (the primary government) and its component units. The
component units discussed below are included in the City’s reporting entity as blended component units because of the
significance of their operational or financial relationships with the City.
COMPONENT UNITS
The Economic Development Authority (EDA) of Lino Lakes is an entity legally separate from the City. However, for
financial reporting purposes, the EDA is reported as if it were a part of the City’s operation because the governing body is
substantially the same as the governing body of the City and a financial benefit or burden relationship exists between the City
and the EDA. The EDA does not issue separate financial statements.
The Housing and Development Authority (HRA) of Lino Lakes is an entity legally separate from the City. However, for
financial reporting purposes, the HRA is reported as if it were part of the City’s operations because the members of the City
Council serve as commission members and a financial benefit or burden relationship exists between the City and the HRA.
The HRA has not yet incurred any financial activity.
B. GOVERNMENT-WIDE AND FUND FINANCIAL STATEMENTS
The government-wide financial statements (i.e., the Statement of Net Position and the Statement of Activities) report
information on all of the non-fiduciary activities of the primary government and its component units. Governmental
activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business-type
activities, which rely to a significant extent on fees and charges for support.
The Statement of Activities demonstrates the degree to which the direct expenses of a given function or business-type activity
are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or business-
type activity. Program revenues include 1) charges to customers or applicants who purchase, use, or directly benefit from
goods, services, or privileges provided by a given function or business-type activity and 2) grants and contributions that are
restricted to meeting the operational or capital requirements of a particular function or business-type activity. Taxes and
other items not included among program revenues are reported instead as general revenues.
The fund financial statements are provided for governmental and proprietary funds. The emphasis of governmental and
proprietary fund financial statements is on major individual governmental and enterprise funds, with each displayed as
separate columns in the fund financial statements. All remaining governmental and enterprise funds are aggregated and
reported as nonmajor funds.
Proprietary fund operating revenues, such as charges for services, result from exchange transactions associated with the
principal activity of the fund. Exchange transactions are those in which each party receives and gives up essentially equal
values. Nonoperating revenues, such as subsidies and investment earnings, result from nonexchange transactions or
incidental activities.
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2023
The City reports the following major governmental funds:
General Fund is the City’s primary operating fund. It accounts for all financial resources of the general government,
except those required to be accounted for in another fund.
The Rookery Activity Center accounts for the activities relating to The Rookery Activity Center.
General Obligation Improvement Note of 2009A Fund accounts for the accumulation of resources for, and the payment
of, interest, principal and related costs on general long-term debt. The note was used to finance improvement projects at
the I-35E and County Road 14 interchange.
General Obligation Improvement Bonds of 2016B Fund accounts for the accumulation of resources for, and the payment
of, interest, principal and related costs on general long-term debt. The bonds were used to fund the Legacy at Woods
Edge improvements.
Capital Equipment Replacement Fund accounts for pay-as-you-go capital equipment financing and financing of capital
equipment through donations.
Area and Unit Trunk Fund accounts for the collection of water and sewer unit charges to be used for debt payments and
construction of governmental infrastructure.
MSA Construction Fund accounts for the financing of future reconstruction of state aid eligible streets.
The City reports the following major proprietary funds:
The Water Fund accounts for customer water service charges which are used to finance water system operating
expenses.
The Sewer Fund accounts for customer sewer service charges which are used to finance sanitary sewer system operating
expenses.
The Storm Water Fund accounts for customer storm water charges which are used to finance storm water system
operating expenses.
C. MEASUREMENT FOCUS AND BASIS OF ACCOUNTING
The government-wide financial statements are reported using the economic resources measurement focus and the accrual
basis of accounting, as are the proprietary fund financial statements. Revenues are recorded when earned and expenses are
recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as
revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility
requirements imposed by the provider have been met.
Governmental fund financial statements are reported using the current financial resources measurement focus and the
modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues
are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities
of the current period. For this purpose, the City considers all revenues, except reimbursement grants, to be available if they
are collected within 60 days of the end of the current fiscal period. Reimbursement grants are considered available if they are
collected within one year of the end of the current fiscal period. Expenditures generally are recorded when a liability is
incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated
absences and claims and judgments, are recorded only when payment is due.
Property taxes, special assessments, intergovernmental revenues, charges for services and interest associated with the current
fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal
period. Only the portion of special assessments receivable due within the current fiscal period is considered to be susceptible
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2023
to accrual as revenue of the current period. All other revenue items are considered to be measurable and available only when
cash is received by the City.
As a general rule, the effect of interfund activity has been eliminated from the government-wide financial statements.
Exceptions to this general rule are transactions that would be treated as revenues, expenditures or expenses if they involved
external organizations, such as buying goods and services or payments in lieu of taxes, are similarly treated when they
involve other funds of the City. Elimination of these charges would distort the direct costs and program revenues reported
for the various functions concerned.
Proprietary Funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses
generally result from providing services and producing and delivering goods in connection with a proprietary fund’s principal
ongoing operations. The principal operating revenues of the water, sewer and storm water enterprise funds are charges to
customers for sales and services. Operating expenses for enterprise funds include the cost of sales and services,
administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this definition are
reported as nonoperating revenues and expenses.
D. BUDGETS
Budgets are adopted on a basis consistent with accounting principles generally accepted in the United States of America.
Annual appropriated budgets are adopted for the General Fund and The Rookery Activity Center special revenue fund.
Budgeted expenditure appropriations lapse at year-end. Budgeted amounts are reported as originally adopted and as amended
by the City Council.
Encumbrance accounting, under which purchase orders, contracts, and other commitments for the expenditure of monies are
recorded in order to reserve that portion of the appropriation, is not employed by the City because it is at present not
considered necessary to assure effective budgetary control or to facilitate effective cash management.
E. LEGAL COMPLIANCE – BUDGETS
The City follows these procedures in establishing the budgetary data reflected in the financial statements:
1. The City Administrator submits to the City Council a proposed operating budget (including the General Fund and
The Rookery Activity Center Fund) for the fiscal year commencing the following January 1. The operating budget
includes proposed expenditures and the means of financing them.
2. Public hearings are conducted to obtain taxpayer comments.
3. The budget is legally enacted through passage of a resolution on a departmental basis and can be expended by each
department based upon detailed budget estimates for individual expenditure accounts.
4. The City Administrator is authorized to transfer appropriations within any department budget. Additional
interdepartmental or interfund appropriations and deletions are or may be authorized by the City Council with fund
(contingency) reserves or additional revenues.
5. Formal budgetary integration is employed as a management control device during the year for the General Fund and
The Rookery Activity Center Fund.
6. Legal debt obligation indentures determine the appropriation level and debt service tax levies for the Debt Service
Funds. Supplementary budgets are adopted for the Proprietary Funds to determine and calculate user charges.
These debt service and budget amounts represent general obligation bond indenture provisions and net income for
operation and capital maintenance and are not reflected in the financial statements.
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2023
7. A capital improvement program is reviewed annually by the City Council for the Capital Project Funds. However,
appropriations for major projects are not adopted until the actual bid award of the improvement. The appropriations
are not reflected in the financial statements.
8. Expenditures may not legally exceed budgeted appropriations at the department level unless approved by the City
Council. Therefore, the legal level of budgetary control is at the department level (i.e. administration, community
development, public safety, public services, and other).
9. The City Council may authorize transfers of budgeted amounts between City funds.
F. CASH AND INVESTMENTS
Cash and investment balances from all funds are pooled and invested to the extent available in authorized investments.
Investment income is allocated to individual funds on the basis of the fund's equity in the cash and investment pool.
Investments are stated at fair value, except for investments in external investment pools that meet GASB 79 requirements,
which are stated at amortized cost. Interest earnings are accrued at year-end.
For purposes of the Statement of Cash Flows, the proprietary funds consider all highly liquid investments with a maturity of
three months or less when purchased to be cash equivalents. All of the cash and investments allocated to the proprietary fund
types have original maturities of 90 days or less. Therefore, the entire balance in such fund types is considered cash
equivalents.
Permanently restricted cash and investments represents the principal and earnings portion of resources received that must be
retained in a permanent fund. Only earnings from these funds may be used for purposes that support environmental
maintenance and improvements.
G. PROPERTY TAX REVENUE RECOGNITION
The City Council annually adopts a tax levy and certifies it to the County in December (levy/assessment date) of each year
for collection in the following year. The County is responsible for billing and collecting all property taxes for itself, the City,
the local School District and other taxing authorities. Such taxes become a lien on January 1 and are recorded as receivables
by the City at that date. Real property taxes are payable (by property owners) on May 15 and October 15 of each calendar
year. Personal property taxes are payable by taxpayers on February 28 and June 30 of each year. These taxes are collected
by the County and remitted to the City on or before July 15 and December 15 of the same year. Delinquent collections for
November and December are received the following January. The City has no ability to enforce payment of property taxes
by property owners. The County possesses this authority.
Within the government-wide financial statements, the City recognizes property tax revenue in the period for which taxes
were levied. Uncollectible property taxes are not material and have not been reported.
Within the governmental fund financial statements, the City recognizes property tax revenue when it becomes both
measurable and available to finance expenditures of the current period. In practice, current and delinquent taxes received by
the City in July, December, and the following January are recognized as revenue for the current year. Taxes collected by the
county by December 31 (remitted to the City the following January) are classified as due from county. Taxes not collected
by the county by December 31 are classified as delinquent taxes receivable. Delinquent taxes receivable are fully offset by
deferred inflows of resources because they are not available to finance current expenditures.
The City's property tax revenue includes payments from the Metropolitan Revenue Distribution (Fiscal Disparities Formula)
per State Statute 473F. This statute provides a means of spreading a portion of the taxable valuation of commercial/industrial
real property to various taxing authorities within the defined metropolitan area. The valuation "shared" is a portion of
commercial/industrial property valuation growth since 1971.
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2023
H. SPECIAL ASSESSMENT REVENUE RECOGNITION
Special assessments are levied against benefited properties for the cost or a portion of the cost of special assessment
improvement projects in accordance with state statutes. These assessments are collectible by the City over a term of years
usually consistent with the term of the related bond issue. Collection of annual installments (including interest) is handled by
the County Auditor in the same manner as property taxes. Property owners are allowed to (and often do) prepay future
installments without interest or prepayment penalties.
Once a special assessment roll is adopted, the amount attributed to each parcel is a lien upon that property until full payment
is made or the amount is determined to be excessive by the City Council or court action. If special assessments are allowed
to go delinquent, the property is subject to tax forfeit sale and the first proceeds of that sale (after costs, penalties and
expenses of sale) are remitted to the City in payment of delinquent special assessments. Generally, the City will collect the
full amount of its special assessments not adjusted by City Council or court action. Pursuant to state statutes, a property shall
be subject to a tax forfeit sale after three years unless it is homesteaded, agricultural or seasonal recreational land in which
event the property is subject to such sale after five years.
Within the government-wide financial statements, the City recognizes special assessment revenue in the period that the
assessment roll was adopted by the City Council. Uncollectible special assessments are not material and have not been
reported.
Within the fund financial statements, the revenue from special assessments is recognized by the City when it becomes
measurable and available to finance expenditures of the current fiscal period. In practice, current and delinquent special
assessments received by the City are recognized as revenue for the current year. Special assessments are collected by the
County and remitted by December 31 (remitted to the City the following January) and are also recognized as revenue for the
current year. All remaining delinquent, deferred and special deferred assessments receivable in governmental funds are
completely offset by deferred inflows of resources.
I. INVENTORY
For governmental funds, the original cost of materials and supplies are recorded as expenditures at the time of purchase.
These funds do not maintain material amounts of inventories.
Inventories of the proprietary funds are stated at cost, which approximates market, using the first-in, first-out (FIFO) method.
J. PREPAID ITEMS
Certain prepayments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both
government-wide and fund financial statements. Prepaid items are reported using the consumption method and recorded as
expenditures/expenses at the time of consumption.
K. LEASES RECEIVABLE
Leases receivable are measured at the present value of lease payments expected to be received during the lease terms.
A deferred inflow of resources is recorded for the lease at the commencement of the lease in an amount equal to the initial
recording of the lease receivable and is recognized as revenue over the lease term.
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2023
L. INTERFUND TRANSACTIONS
During the course of operations, numerous transactions occur between individual funds for goods provided or services
rendered. Interfund services provided and used are accounted for as revenues, expenditures or expenses. Transactions that
constitute reimbursements to a fund for expenditures / expenses initially made from it that are properly applicable to another
fund, are recorded as expenditures/expenses in the reimbursing fund and as reductions of expenditures/expenses in the fund
that is reimbursed.
The City provides temporary advances to funds that have insufficient cash balances by means of an advance from another
fund. Such advances are classified as “advances to/from other funds.” Long-term interfund loans are classified as “interfund
loan receivable/payable.” Any residual balances outstanding between the governmental activities and business-type activities
are reported in the government-wide financial statements as “internal balances.” All other interfund transactions are reported
as transfers.
M. CAPITAL ASSETS
Capital assets, which include property, plant, equipment, and infrastructure assets (e.g. roads, sidewalks, drainage systems,
water and sewer systems, and similar items) are reported in the applicable governmental or business-type activities columns
in the government-wide financial statements. Capital assets are defined by the City as assets with an estimated useful life in
excess of one year, which have an individual value equal to or greater than the capitalization thresholds for each asset class as
follows:
Land $10,000
Buildings and building improvements $50,000
Improvements other than buildings (land improvements) $25,000
Machinery and equipment $10,000
Infrastructure and other improvements $100,000
Other assets $10,000
Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are
recorded at acquisition value at the date of donation. All existing City infrastructure has been capitalized regardless of date
placed in service.
The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not
capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed.
Depreciation on exhaustible assets is recorded as an allocated expense in the Statement of Activities with accumulated
depreciation reflected in the Statement of Net Position. Capital assets are depreciated using the straight-line method over
their estimated useful lives. Since surplus assets are sold for an immaterial amount when declared as no longer needed for
City purposes, no salvage value is taken into consideration for depreciation purposes. Useful lives vary from 5 to 40 years
for buildings, office furniture and equipment, vehicles, machine shop and equipment and other assets, and 15 to 50 years for
infrastructure and other improvements.
N. COMPENSATED ABSENCES
It is the City’s policy to permit employees to accumulate earned but unused vacation, PTO (Personal Time Off), extended
leave and sick pay benefits. All vacation pay and PTO and the portion of sick pay allowable as severance is accrued in the
government-wide and proprietary fund financial statements. The current portion is calculated based on historical trends.
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2023
O. LONG-TERM OBLIGATIONS
In the government-wide financial statements and proprietary fund types in the fund financial statements, long-term debt and
other long-term obligations are reported as liabilities in the applicable governmental activities, business-type activities, or
proprietary fund type Statement of Net Position. Bond premiums and discounts are amortized over the life of the related
debt.
In the fund financial statements, governmental fund types recognize bond premiums and discounts during the current period.
The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as
other financing sources while discounts on debt issuances are reported as other financing uses.
P. DEFINED BENEFIT PENSION PLANS
For purposes of measuring the net pension liability, deferred outflows and inflows of resources, and pension expense,
information about the fiduciary net position of the Public Employees Retirement Association (PERA) and additions to and
deductions from PERA’s fiduciary net position have been determined on the same basis as they are reported by PERA,
except that PERA’s fiscal year end is June 30. For this purpose, plan contributions are recognized as of employer payroll
paid dates and benefit payments and refunds are recognized when due and payable in accordance with the benefit terms.
Investments are reported at fair value.
Q. DEFERRED OUTFLOWS AND INFLOWS OF RESOURCES
In addition to assets, the statement of financial position reports a separate section for deferred outflows of resources. This
separate financial statement element represents a consumption of net assets that applies to future periods and so will not be
recognized as an outflow of resources (expense) until that time. The City has two items that qualify for reporting in this
category. Pension related deferred outflows of resources are reported in the government-wide statement of net position and
the proprietary funds statement of net position. OPEB related deferred outflows of resources are only reported in the
governmental activities column of the government-wide statement of net position as amounts applicable to business-type
activities are immaterial.
In addition to liabilities, the statement of financial position reports a separate section for deferred inflows of resources. This
separate financial statement element represents an acquisition of net assets that applies to future periods, and therefore, will
not be recognized as an inflow of resources (revenue) until that time. Lease related deferred inflows of resources are reported
in the government-wide statement of net position and the governmental funds balance sheet. Pension related deferred inflows
of resources are reported in the government-wide statement of net position and the proprietary funds statement of net
position. OPEB related deferred inflows of resources are only reported in the governmental activities column of the
government-wide statement of net position as amounts applicable to business-type activities are immaterial. The City also
has a type of item, which arises only under a modified accrual basis of accounting, that qualifies for reporting in this
category. Accordingly, the item, unavailable revenue, is reported only in the governmental funds balance sheet. The
governmental funds report unavailable revenue from the following sources: property taxes and special assessments not
collected within 60 days from year-end.
R. FUND BALANCE CLASSIFICATIONS
In the fund financial statements, governmental funds report fund balance in classifications that disclose constraints for which
amounts in those funds can be spent. These classifications are as follows:
Nonspendable - consists of amounts that are not in spendable form, such as prepaid items and corpus of any permanent
fund.
Restricted - consists of amounts related to externally imposed constraints established by creditors, grantors or
contributors; or constraints imposed by state statutory provisions.
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2023
Committed - consists of internally imposed constraints. These constraints are established by a resolution approved by the
City Council, and committed amounts cannot be used for any other purpose unless the City Council removes or changes
the specified use by resolution.
Assigned - consists of internally imposed constraints for the specific purpose of the City’s intended use. These
constraints are established by the City Council and/or management. The City Council passed a resolution authorizing
the Finance Director to assign fund balances and their intended uses.
Unassigned - is the residual classification for the general fund. The general fund is the only fund that reports a positive
unassigned fund balance amount. In other governmental funds, if expenditures incurred for specific purposes exceed the
amounts that are restricted, committed or assigned to those purposes, it may be necessary to report a negative unassigned
fund balance in that fund.
When both restricted and unrestricted resources are available for use, it is the City’s policy to first use restricted resources,
and then use unrestricted resources as they are needed. When committed, assigned or unassigned resources are available for
use, it is the City’s policy to use resources in the following order: 1) committed 2) assigned and 3) unassigned.
The City formally adopted a fund balance policy for the General Fund. The policy establishes an unassigned fund balance
range of 40% - 50% of general fund operating expenditures.
S. USE OF ESTIMATES
The preparation of financial statements in accordance with generally accepted accounting principles (GAAP) requires
management to make estimates that affect amounts reported in the financial statements during the reporting period. Actual
results could differ from such estimates.
Note 2 DEPOSITS AND INVESTMENTS
A. DEPOSITS
In accordance with Minnesota Statutes, the City maintains deposits at those depository banks authorized by the City Council.
All such banks are members of the Federal Reserve System.
Minnesota Statutes require that insurance, surety bonds or collateral protect all City deposits. The market value of collateral
pledged must equal 110% of deposits not covered by insurance or bonds. Securities pledged as collateral are required to be
held in safekeeping by the City or in a financial institution other than that furnishing the collateral. Minnesota Statue
118A.03 identifies allowable forms of collateral.
Custodial Credit Risk – the risk that in the event of a bank failure, the City’s deposits may not be returned to it. The City has
no additional deposit policies addressing custodial credit risk.
At December 31, 2023, the bank balance of the City’s deposits with financial institutions was $11,507,836 and the carrying
amount was $9,607,050. All deposits were covered by federal depository insurance or by collateral pledge and held in the
City’s name.
B. INVESTMENTS
Subject to rating, yield, maturity and issuer requirements as prescribed by statute, Minnesota Statutes 118A.04 and 118A.05
authorize the City to invest in United States securities, state and local securities, commercial paper, time deposits, temporary
general obligation bonds, repurchase agreements, Minnesota joint powers investment trusts and guaranteed investment
contracts.
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2023
At December 31, 2023, the City had the following investments and maturities:
Fair Less
Investment Type Rating Value Than 1 1 - 3 3 - 6 > 6
Municipal bonds *$25,759,301 $4,216,342 $8,963,115 $12,283,864 $295,980
Brokered certificates of deposit Not rated 10,970,963 3,595,335 6,411,377 964,251 -
Federal agency securities AA+ 1,980,007 - 1,687,606 292,401 -
U.S. Treasuries AA+ 1,018,387 491,953 526,434 - -
4M fund Not rated 2,556,412 2,556,412 - - -
First American Gov't Obligation Fund AAAm 512,408 512,408 - - -
Total $42,797,478 $11,372,450 $17,588,532 $13,540,516 $295,980
* AAA $3,146,928; AA+ $5,699,845; AA $11,994,026;Total investments $42,797,478
AA- $4,072,800; A+ $746,028; A $99,674 Deposits 9,607,050
Ratings per Moody's or S&P Petty cash 1,440
Total cash and investments $52,405,968
Investment Maturities (in Years)
The City categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting
principles. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. The hierarchy has three
levels. Level 1 investments are valued using inputs that are based on quoted prices in active markets for identical assets.
Level 2 investments are valued using inputs that are based on quoted prices for similar assets or inputs that are observable,
either directly or indirectly. Level 3 investments are valued using inputs that are unobservable.
The City has the following recurring fair value measurements at December 31, 2023:
Investment Type 12/31/2023 Level 1 Level 2 Level 3
Investments at fair value:
Municipal bonds $25,759,301 $ - $25,759,301 $ -
Brokered certificates of deposit 10,970,963 - 10,970,963 -
Federal agency securities 1,980,007 - 1,980,007 -
U.S. Treasuries 1,018,387 1,018,387 - -
$1,018,387 $38,710,271 $0
Investments not categorized:
4M fund 2,556,412 `
First American Gov't Obligation fund 512,408
Total investments $42,797,478
Fair Value Measurement Using
The 4M fund is an external investment pool investment which is regulated by Minnesota Statutes and the Board of Directors
of the League of Minnesota Cities. It is an unrated pool and the fair value of the position in the pool is the same as the value
of pool shares. The pool is managed to maintain a portfolio weighted average maturity of no greater than 60 days and seeks
to maintain a constant net asset value (NAV) of $1 per share. The pool measures its investments at amortized cost in
accordance with GASB Statement No. 79. The 4M Plus fund requires funds to be deposited for a minimum of 14 calendar
days. Withdrawals prior to the 14-day restriction period are subject to penalty equal to 7 days interest on the amount
withdrawn.
The First American Government Obligation money market fund is an external investment pool. The fund seeks to maintain a
constant net asset value (NAV) of $1 per share. The securities held by the fund are valued on the basis of amortized cost.
Shares may be redeemed without penalty on any business day.
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2023
C. INVESTMENT RISKS
Custodial Credit Risk – Investments – For investments in securities, custodial credit risk is the risk that in the event of
failure of the counterparty to a transaction, the City will not be able to recover the value of its investment securities that
are in the possession of an outside party. Investments in investment pools and money markets are not evidenced by
securities that exist in physical or book entry form, and therefore are not subject to custodial credit risk disclosures. The
City’s investment policy requires its brokers be licensed with the appropriate federal and state agencies. A minimum
capital requirement of $5,000,000 and at least five years of operation is mandatory. Investments in securities are held by
the City’s broker-dealers. The securities at each broker-dealer are insured $500,000 through SIPC. Each broker-dealer
has provided additional protection by providing additional insurance. This insurance is subject to aggregate limits
applied to all of the broker-dealer’s accounts.
Interest Rate Risk – Interest rate risk is the risk that changes in interest rates will adversely affect the fair value of an
investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in
market interest rates. The City’s policy to minimize interest rate risk includes investing primarily in short-term securities
and structuring the investment portfolio so that securities mature to meet cash requirements for ongoing operations.
Credit Risk – Credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the
investment. The City’s policy to minimize credit risk includes limiting investing funds to those allowable under
Minnesota Statute 118A, annually appointing all financial institutions where investments are held, and diversifying the
investment portfolio. This is measured by the assignment of a rating by a nationally recognized statistical rating
organization.
Concentration of Credit Risk – Concentration of credit risk is the risk of loss that may be attributed to the magnitude of a
government’s investment in a single issuer. The City places no limit on the amount it may invest in any one issuer. At
December 31, 2023, no individual investments exceeded 5% of the City’s total investment portfolio.
Note 3 RECEIVABLES
A. LONG-TERM RECEIVABLES
Significant receivable balances not expected to be collected within one year of December 31, 2023 are as follows:
Property Special
Taxes Assessments Leases
Receivable Receivable Receivable Total
Major Funds:
General Fund $35,100 $ - $417,664 $452,764
G.O. Improvement Note of 2009A - 1,487,483 - 1,487,483
Area and Unit Trunk - 1,142,414 - 1,142,414
Nonmajor Funds - 1,012,436 1,165,914 2,178,350
Total $35,100 $3,642,333 $1,583,578 $5,261,011
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2023
B. LEASES RECEIVABLE
The City leases a portion of its water towers for cellular tower antenna sites. These leases are non-cancelable for a period of
5 years, with two to four renewal periods of 5 years each at the lessee's option. The City considers the likelihood of these
options being exercised to be greater than 50%. The agreements call for monthly lease payments between $1,855 and
$3,570, with increases of 4% annually or 7.5% upon exercising renewal options. The lease receivables are measured at the
present value of the future minimum lease payments expected to be received during the lease term at a discount rate of 5%
which is based on the rate available to finance equipment over the same time periods.
The City leases space within its City Hall Complex to New Creations Child Care and Learning Center. The lease expires
June 30, 2029, however, effective August 1, 2024 the City has the option to terminate the lease with at least 12 months
written notice. The City considers the likelihood of cancelling the lease agreement to be less than 50%. The agreement calls
for monthly lease payments of $6,785, with annual increases of 3% through the end of the lease term. There are no renewal
options stated in the lease agreement. The lease receivable is measured at the present value of the future minimum lease
payments expected to be received during the lease term at a discount rate of 5% which is based on the rate available to
finance equipment over the same time periods.
At December 31, 2023 the City recorded $1,735,564 in lease receivables and deferred inflows of resources for these
arrangements.
Total revenue recognized in relation to these leases is as follows:
2023
Amortization of lease-related deferred inflows:
Antenna leases $91,278
City Hall Complex lease 66,818
Total revenue recognized resulting from deferred inflow amortization 158,096
Interest revenue 69,169
Common area maintenance charges 28,095
Total revenue recognized in relation to leased assets $255,360
Note 4 UNAVAILABLE REVENUE
Governmental funds report deferred inflows of resources in connection with receivables for revenues that are not considered to be
available to liquidate liabilities of the current period. At the end of the current fiscal year, the various components of unavailable
revenue reported in the governmental funds are as follows:
Property Special
Taxes Assessments
Receivable Receivable Total
Major Funds:
General Fund $76,537 ` $360 $76,897
G.O. Improvement Note of 2009A - 1,513,613 1,513,613
Area and Unit Trunk - 1,269,725 1,269,725
Nonmajor Funds - 1,152,541 1,152,541
Total $76,537 $3,936,239 $4,012,776
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2023
Note 5 CAPITAL ASSETS
Capital asset activity for the year ended December 31, 2023 was as follows:
Beginning Ending
Balance Increases Decreases Transfers Balance
Governmental activities:
Capital assets, not being depreciated:
Land $5,675,330 $23,000 $ - $ - $5,698,330
Wetland credits 49,042 - - - 49,042
Construction in progress 8,635,602 3,854,452 (5,013,341) (1,605,694) 5,871,019
Total capital assets, not being depreciated 14,359,974 3,877,452 (5,013,341) (1,605,694) 11,618,391
Capital assets, being depreciated:
Buildings 16,613,793 - - - 16,613,793
Office equipment and furniture 826,345 10,918 - - 837,263
Vehicles 4,815,305 2,528,836 (13,434) - 7,330,707
Machinery and shop equipment 2,876,669 33,591 (34,206) - 2,876,054
Other equipment 2,640,282 155,265 - - 2,795,547
Infrastructure 102,527,364 6,441,353 - - 108,968,717
Total capital assets, being depreciated 130,299,758 9,169,963 (47,640) - 139,422,081
Less accumulated depreciation for:
Buildings 7,153,720 651,423 - - 7,805,143
Office equipment and furniture 626,874 47,696 - - 674,570
Vehicles 2,971,542 344,245 (13,434) - 3,302,353
Machinery and shop equipment 1,920,339 218,929 (34,206) - 2,105,062
Other equipment 875,765 113,535 - - 989,300
Infrastructure 67,839,647 2,324,101 - - 70,163,748
Total accumulated depreciation 81,387,887 3,699,929 (47,640) - 85,040,176
Total capital assets being depreciated - net 48,911,871 5,470,034 - - 54,381,905
Governmental activities capital assets - net $63,271,845 $9,347,486 ($5,013,341) ($1,605,694) $66,000,296
Business-type activities:
Capital assets, not being depreciated:
Land $ - $ - $ - $374,867 $374,867
Construction in progress 9,883,094 30,928 (7,104,292) 1,230,827 4,040,557
Total capital assets, not being depreciated 9,883,094 30,928 (7,104,292) 1,605,694 4,415,424
Capital assets, being depreciated:
Machinery and shop equipment 790,154 97,680 - - 887,834
Water and sewer systems 63,019,958 7,104,292 - - 70,124,250
Total capital assets, being depreciated 63,810,112 7,201,972 - - 71,012,084
Accumulated depreciation for:
Machinery and shop equipment 360,339 63,446 - - 423,785
Water and sewer systems 23,540,304 1,344,247 - - 24,884,551
Total accumulated depreciation 23,900,643 1,407,693 - - 25,308,336
Total capital assets being depreciated - net 39,909,469 5,794,279 - - 45,703,748
Business-type activities capital assets - net $49,792,563 $5,825,207 ($7,104,292) $1,605,694 $50,119,172
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2023
Depreciation expense was charged to functions/programs of the City as follows:
Governmental activities:
General government $547,445
Public safety 332,429
Public works 2,477,263
Culture and recreation 341,942
Conservation of natural resources 850
Total depreciation expense - governmental activities $3,699,929
Business-type activities:
Water $796,587
Sewer 611,106
Total depreciation expense - business-type activities $1,407,693
Note 6 LONG-TERM DEBT
The City issues general obligation bonds and certificates of indebtedness to provide funds for the acquisition and construction of
major capital facilities and equipment. City indebtedness at December 31, 2023 consisted of the following:
Issue Maturity Interest Original Payable
Date Date Rate Issue 12/31/2023
Governmental activities:
General Obligation Bonds:
G.O. TIF Bonds, Series 2007A 07/15/07 02/01/24 4.00% - 4.125% $4,215,000 $280,000
G.O. Refunding Bonds, Series 2012A 11/15/12 02/01/24 1.00% - 2.00% 2,015,000 165,000
G.O. Bonds, Series 2015A 08/01/15 02/01/31 2.00% - 3.00% 3,095,000 1,690,000
EDA Lease Revenue Bonds, Series 2015B 10/01/15 04/01/36 2.00% - 3.00% 4,350,000 3,110,000
G.O. Utility Revenue Bonds, Series 2016A 11/23/16 02/01/27 2.00% 1,420,000 590,000
G.O. Bonds, Series 2018A 12/19/18 02/01/34 3.00% - 5.00% 6,915,000 5,660,000
G.O Utility Revenue Bonds, Series 2020A 07/08/20 02/01/35 2.00% - 4.00% 4,330,000 3,590,000
G.O. Street Reconstruction Bonds, Series 2021A 07/15/21 02/01/32 1.00% - 4.00% 1,815,000 1,650,000
Total General Obligation Bonds 28,155,000 16,735,000
Special Assessment Bonds:
G.O. Improvement Bonds, Series, 2013A 07/15/13 02/01/24 1.25% - 4.00% 615,000 65,000
G.O. Improvement Bonds, Series 2014A 11/20/14 02/01/26 0.40% - 2.30% 2,645,000 350,000
Total Special Assessment Bonds 5,235,000 415,000
Direct Borrowings:
G.O. Capital Note, Series 2016A 04/14/16 02/01/24 2.00% 294,525 35,475
Total Direct Borrowings 294,525 35,475
Unamortized bond premiums 1,102,333 734,628
Unamortized bond discounts (38,362) (2,585)
Compensated absences payable N/A 815,278
Total Government Activities $34,748,496 $18,732,796
Business-Type Activities:
Compensated absences payable N/A $79,049
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2023
CHANGES IN LONG-TERM DEBT
The following is a schedule of changes in City indebtedness for the year ended December 31, 2023:
Beginning Ending Due Within
Balance Additions Deletions Balance One Year
Governmental Activities:
General obligation bonds $18,825,000 $ - $2,090,000 $16,735,000 $1,860,000
Special assessment bonds 630,000 - 215,000 415,000 220,000
Direct borrowings 170,360 - 134,885 35,475 35,475
Total bonds and notes payable 19,625,360 - 2,439,885 17,185,475 2,115,475
Unamortized bond premiums 812,019 - 77,391 734,628 -
Unamortized bond discounts (5,266) - (2,681) (2,585) -
Compensated absences payable 790,826 643,995 619,543 815,278 595,153
Total governmental activities $21,222,939 $643,995 $3,134,138 $18,732,796 $2,710,628
Business-Type Activities:
Compensated absences payable $68,172 $50,621 $39,744 $79,049 $62,449
DESCRIPTIONS OF LONG-TERM DEBT
General Obligation Bonds – the bonds were issued for improvements or projects which benefited the City as a whole and, therefore,
are repaid from ad valorem levies.
Special Assessment Bonds – the bonds were issued to finance various improvements and will be repaid primarily from special
assessments levied on the properties benefiting from the improvements. However, some issues are partly financed by ad valorem
levies.
Utility Revenue Bonds – the Bonds were issued to finance various improvements in the water fund and will be repaid primarily from
pledged revenues derived from the constructed assets.
Capital Note – the note was issued to fund the cost of the acquisition of capital equipment to be used by the North Metro
Telecommunications Commission in the operation of a cable communications system. The note will be repaid from franchise fee
revenue.
The City’s agreements related to direct borrowings do not contain any significant events of default or termination events with finance-
related consequences, other than a commitment to pledge future property tax and franchise fee revenues.
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2023
DEBT SERVICE REQUIREMENTS
Future principal and interest payments required to retire long-term debt are as follows:
Years Ending
December 31 Principal Interest Principal Interest
2024 $2,080,000 $501,795 $35,475 $710
2025 1,615,000 444,190 - -
2026 1,525,000 394,554 - -
2027 1,540,000 341,433 - -
2028 1,395,000 288,420 - -
2029-2033 6,890,000 800,837 - -
2034-2036 2,105,000 75,137 - -
Total $17,150,000 $2,846,366 $35,475 $710
Bonded Debt Direct Borrowings
It is not practicable to determine the specific year for payment of long-term compensated absences payable. For governmental
activities, compensated absences are liquidated by the General Fund and The Rookery Activity Center Fund. For business-type
activities, compensated absences are liquidated by the Water, Sewer and Storm Water Funds.
DEFERRED AD VALOREM TAX LEVIES – BONDED DEBT
All long-term bonded indebtedness is backed by the full faith and credit of the City, including special assessment and revenue bond
issues. General Obligation bond issues are financed by ad valorem tax levies and special assessment bond issues are partially financed
by ad valorem tax levies in addition to special assessments levied against the benefiting properties. When a bond issue to be financed
partially or completely by ad valorem tax levies is sold, specific annual amounts of such tax levies are stated in the bond resolution
and the County Auditor is notified and instructed to levy these taxes over the appropriate years. The future tax levies are subject to
cancellation when and if the City has provided alternative sources of financing. The City Council is required to levy any additional
taxes found necessary for full payment of principal and interest.
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2023
REVENUE PLEDGED
Future revenue pledged for the payment of long-term debt is as follows:
Remaining Principal Pledged
Term of Principal and Interest Revenue
Bond Issue Use of Proceeds Type Pledge and Interest Paid Received
2007A G.O. TIF Bonds Infrastructure improvements 2008 - 2024 $285,775 $282,016 $282,016
2012A G.O. Bonds Infrastructure improvements 2013 - 2024 $166,361 $169,001 $176,109
2013A Improvement Bonds Infrastructure improvements Special assessments 2014 - 2024 $66,300 $68,900 $39,000
2014A Improvement Bonds Infrastructure improvements Special assessments 2015 - 2026 $359,199 $159,280 $121,576
2015A G.O. Bonds Infrastructure improvements Ad valorem taxes 2016 - 2031 $1,863,031 $253,013 $273,959
2015B EDA Lease Revenue Bonds Construction of a fire station Ad valorem taxes 2016 - 2036 $3,888,806 $298,388 $320,815
2016A Capital Note Cable communications equipment Franchise fees 2016 - 2024 $36,185 $36,053 $37,885
2016A Utility Revenue Bonds Water infrastructure improvements 2017 - 2027 $613,800 $158,250 $158,250
2018A G.O. Bonds Infrastructure improvements 2019-2034 $6,820,281 $637,538 $528,508
2020A G.O. Utility Revenue Bonds Infrastructure improvements 2021-2035 $4,148,600 $344,100 $344,100
2021A G.O. Street Reconstruction Bonds Infrastructure improvements 2021-2032 $1,784,213 $198,045 $211,465
Current YearRevenue Pledged
Ad valorem taxes
Trunk utility charges
via transfers
Ad valorem taxes,
trunk utility charges,
special assessments
Tax increment, MSA
funding via transfers
Ad valorem taxes,
special assessments
Trunk utility charges
via transfers
Note 7 DEFINED BENEFIT PENSION PLANS – PERA
A. PLAN DESCRIPTION
The City participates in the following cost-sharing multiple-employer defined benefit pension plans administered by the
Public Employees Retirement Association of Minnesota (PERA). PERA’s defined benefit pension plans are established and
administered in accordance with Minnesota Statutes, Chapters 353 and 356. PERA’s defined benefit pension plans are tax
qualified plans under Section 401(a) of the Internal Revenue Code.
1. General Employees Retirement Fund (GERF)
All full-time (with the exception of employees covered by PEPFF) and certain part-time employees of the City are
covered by the General Employees Retirement Fund (GERF). GERF members belong to the Coordinated Plan.
Coordinated Plan members are covered by Social Security.
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2023
2. Public Employees Police and Fire Fund (PEPFF)
The PEPFF, originally established for police officers and firefighters not covered by a local relief association, now
covers all police officers and firefighters hired since 1980. Effective July 1, 1999, the PEPFF also covers police officers
and firefighters belonging to local relief associations that elected to merge with and transfer assets and administration to
PERA.
B. BENEFITS PROVIDED
PERA provides retirement, disability, and death benefits. Benefit provisions are established by state statute and can only be
modified by the state legislature. Vested, terminated employees who are entitled to benefits but are not receiving them yet
are bound by the provisions in effect at the time they last terminated their public service.
1. GERF Benefits
Benefits are based on a member’s highest average salary for any five successive years of allowable service, age, and
years of credit at termination of service. Two methods are used to compute benefits for PERA’s Coordinated members.
Members hired prior to July 1, 1989 receive the higher of Method 1 or Method 2 formulas. Only Method 2 is used for
members hired after June 30, 1989. Under Method 1, the accrual rate for Coordinated members is 1.2% for each of the
first ten years of service and 1.7% for each additional year. Under Method 2, the accrual rate for Coordinated Plan
members is 1.7% for all years of service. For members hired prior to July 1, 1989 a full annuity is available when age
plus years of service equal 90 and normal retirement age is 65. For members hired on or after July 1, 1989, normal
retirement age is the age for unreduced Social Security benefits capped at 66.
Benefit increases are provided to benefit recipients each January. The postretirement increase is equal to 50% of the
cost-of-living adjustment (COLA) announced by the SSA, with a minimum increase of at least 1% and a maximum of
1.5%. Recipients that have been receiving the annuity or benefit for at least a full year as of the June 30 before the
effective date of the increase will receive the full increase. For recipients receiving the annuity or benefit for at least one
month but less than a full year as of the June 30 before the effective date of the increase will receive a reduced prorated
increase. In 2023, legislation repealed the statute delaying increases for members retiring before full retirement age.
2. PEPFF Benefits
Benefits for the PEPFF members first hired after June 30, 2010 but before July 1, 2014 vest on a prorated basis from
50% after five years up to 100% after ten years of credited service. Benefits for PEPFF members first hired after June
30, 2014 vest on a prorated basis from 50% after ten years up to 100% after twenty years of credited service. The
annuity accrual rate is 3% of average salary for each year of service. For PEPFF members who were first hired prior to
July 1, 1989, a full annuity is available when age plus years of service equal at least 90.
Benefit increases are provided to benefit recipients each January. The postretirement increase is fixed at 1%. Recipients
that have been receiving the annuity or benefit for at least 36 months as of the June 30 before the effective date of the
increase will receive the full increase. For recipients receiving the annuity or benefit for at least 25 months but less than
36 months as of the June 30 before the effective date of the increase will receive a reduced prorated increase.
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2023
C. CONTRIBUTIONS
Minnesota Statutes Chapter 353 sets the rates for employer and employee contributions. Contribution rates can only be
modified by the state legislature.
1. GERF Contributions
Coordinated Plan members were required to contribute 6.5% of their annual covered salary in fiscal year 2023 and the
City was required to contribute 7.5% for Coordinated Plan members. The City’s contributions to the GERF for the year
ended December 31, 2023 were $305,242. The City’s contributions were equal to the required contributions as set by
state statute.
2. PEPFF Contributions
Police and Fire Plan members were required to contribute 11.80% of their annual covered salary in fiscal year 2023 and
the City was required to contribute 17.70% for Police and Fire Plan members. The City’s contributions to the PEPFF for
the year ended December 31, 2023 were $541,104. The City’s contributions were equal to the required contributions as
set by state statute.
D. PENSION COSTS
1. GERF Pension Costs
At December 31, 2023, the City reported a liability of $2,823,903 for its proportionate share of GERF’s net pension
liability. The City’s net pension liability reflected a reduction due to the State of Minnesota’s contribution of $16
million. The State of Minnesota is considered a non-employer contributing entity and the state’s contribution meets the
definition of a special funding situation. The State of Minnesota’s proportionate share of the net pension liability
associated with the City totaled $77,857.
The net pension liability was measured as of June 30, 2023, and the total pension liability used to calculate the net
pension liability was determined by an actuarial valuation as of that date. The City’s proportion of the net pension
liability was based on the City’s contributions received by PERA during the measurement period for employer payroll
paid dates from July 1, 2022 through June 30, 2023, relative to the total employer contributions received from all of
PERA’s participating employers. The City’s proportionate share was 0.0505% at the end of the measurement period and
0.0428% for the beginning of the period.
City's proportionate share of the net pension liability $2,823,903
State of Minnesota’s proportionate share of the net
pension liability associated with the City 77,857
Total $2,901,760
For the year ended December 31, 2023, the City recognized pension expense of $590,437 for its proportionate share of
the GERF’s pension expense. In addition, the City recognized an additional $350 as pension expense (and grant
revenue) for its proportionate share of the State of Minnesota’s contribution of $16 million to the GERF.
64
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2023
At December 31, 2023, the City reported its proportionate share of the GERF’s deferred outflows of resources and
deferred inflows of resources related to pensions from the following sources:
Deferred Outflows Deferred Inflows
of Resources of Resources
Differences between expected and
actual economic experience $92,738 $20,937
Changes in actuarial assumptions 490,612 774,008
Net collective between projected and
actual investment earnings - 144,446
Changes in proportion 471,744 24,772
Contributions paid to PERA
subsequent to the measurement date 149,253 -
Total $1,204,347 $964,163
The $149,253 reported as deferred outflows of resources related to pensions resulting from City contributions subsequent
to the measurement date will be recognized as a reduction of the net pension liability in the year ended December 31,
2024. Other amounts reported as deferred outflows and inflows of resources related to pensions will be recognized in
pension expense as follows:
Year Ended Pension
December 31, Expense
2024 $252,015
2025 (260,749)
2026 160,925
2027 (61,260)
2028 -
Thereafter -
2. PEPFF Pension Costs
At December 31, 2023, the City reported a liability of $3,976,982 for its proportionate share of the PEPFF’s net pension
liability. The net pension liability was measured as of June 30, 2023 and the total pension liability used to calculate the
net pension liability was determined by an actuarial valuation as of that date. The City’s proportionate share of the net
pension liability was based on the City’s contributions received by PERA during the measurement period for employer
payroll paid dates from July 1, 2022 through June 30, 2023, relative to the total employer contributions received from all
of PERA’s participating employers. The City’s proportionate share was 0.2303% at the end of the measurement period
and 0.2367% for the beginning of the period.
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2023
The State of Minnesota contributed $18 million to PEPFF during the plan fiscal year ended June 30, 2023. The
contribution consisted of $9 million in direct state aid that meets the definition of a special funding situation and $9
million in supplemental state aid that does not meet the definition of a special funding situation. The $9 million direct
state aid was paid on October 1, 2022. Thereafter, by October 1 of each year, the state will pay $9 million to the PEPFF
until full funding is reached or July 1, 2048, whichever is earlier. The $9 million in supplemental state aid will continue
until the fund is 90% funded, or until the State Patrol Plan (administered by the Minnesota State Retirement System) is
90% funded, whichever occurs later. The State of Minnesota’s proportionate share of the net pension liability associated
with the City totaled $160,211.
City's proportionate share of the net pension liability $3,976,982
State of Minnesota’s proportionate share of the net
pension liability associated with the City 160,211
Total $4,137,193
The State of Minnesota is included as a non-employer contributing entity in the PEPFF Schedule of Employer
Allocations and Schedule of Pension Amounts by Employer, Current Reporting Period Only (pension allocation
schedules) for the $9 million in direct state aid. PEPFF employers need to recognize their proportionate share of the
State of Minnesota’s pension expense (and grant revenue) under GASB 68 special funding situation accounting and
financial reporting requirements. For the year ended December 31, 2023, the City recognized pension expense of
$1,032,343 for its proportionate share of the Police and Fire Plan’s pension expense. The City recognized an additional
($9,649) as pension expense (and grant revenue) for its proportionate share of the State of Minnesota’s contribution of $9
million to the PEPFF.
The State of Minnesota is not included as a non-employer contributing entity in the Police and Fire Pension Plan pension
allocation schedules for the $9 million in supplemental state aid. The City recognized $20,727 for the year ended
December 31, 2023 as revenue and an offsetting reduction of net pension liability for its proportionate share of the State
of Minnesota’s on-behalf contributions to the Police and Fire Fund.
At December 31, 2023, the City reported its proportionate share of the PEPFF’s deferred outflows of resources and
deferred inflows of resources related to pensions from the following sources:
Deferred Outflows Deferred Inflows
of Resources of Resources
Differences between expected and
actual economic experience $1,095,382 $ -
Changes in actuarial assumptions 4,604,074 5,591,498
Net collective between projected and
actual investment earnings - 174,893
Changes in proportion 102,425 211,203
Contributions paid to PERA
subsequent to the measurement date 263,096 -
Total $6,064,977 $5,977,594
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2023
The $263,096 reported as deferred outflows of resources related to pensions resulting from City contributions subsequent
to the measurement date will be recognized as a reduction of the net pension liability in the year ended December 31,
2024. Other amounts reported as deferred outflows and inflows of resources related to pensions will be recognized in
pension expense as outflows:
Year Ended Pension
December 31, Expense
2024 $143,780
2025 (4,793)
2026 946,932
2027 (260,036)
2028 (1,001,596)
Thereafter -
The net pension liability will be liquidated by the general, rookery activity center, water, sewer, and storm water funds.
E. ACTUARIAL ASSUMPTIONS
The total pension liability in the June 30, 2023 actuarial valuation was determined using an individual entry-age normal
actuarial cost method and the following actuarial assumptions:
Inflation 2.25% per year
Investment Rate of Return 7.00%
The long-term investment rate of return is based on a review of inflation and investment return assumptions from a number of
national investment consulting firms. The review provided a range of investment return rates deemed to be reasonable by the
actuary. An investment return of 7.00% was deemed to be within that range of reasonableness for financial reporting
purposes.
Benefit increases after retirement are assumed to be 1.25% for the GERF and 1.00% for the PEPFF.
Salary growth assumptions in the GERF range in annual increments from 10.25% after one year of service to 3.0% after 27
years of service. In the PEPFF, salary growth assumptions range from 11.75% after one year of service to 3.0% after 24
years of service.
Mortality rates for GERF were based on the Pub-2010 General Employee Mortality Table. Mortality rates for PEPFF were
based on the Pub-2010 Public Safety Employee Mortality tables. The tables are adjusted slightly to fit PERA’s experience.
Actuarial assumptions for GERF are reviewed every four years. The most recent four-year experience study for GERF was
completed in 2022. The assumption changes were adopted by the Board and become effective with the July 1, 2023 actuarial
valuation. The most recent four-year experience study for PEPFF was completed in 2020 and adopted by the Board and
became effective with the July 1, 2021 actuarial valuation.
The following changes in actuarial assumptions and plan provisions occurred in 2023:
General Employees Fund
Changes in Actuarial Assumptions:
The investment return assumption and single discount rate were changed from 6.50% to 7.00%.
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2023
Changes in Plan Provisions:
An additional one-time direct state aid contribution of $170.1 million was contributed to the Plan on October 1, 2023.
The vesting period of those hired after June 30, 2010, was changed from five years of allowable service to three years of
allowable service.
The benefit increase delay for early retirements on or after January 1, 2024, was eliminated.
A one-time, non-compounding benefit increase of 2.50% minus the actual 2024 adjustment will be payable in a lump
sum for calendar year 2024 by March 31, 2024.
Police and Fire Fund
Changes in Actuarial Assumptions:
The investment return assumption was changed from 6.50% to 7.00%.
The single discount rate changed from 5.40% to 7.00%.
.
Changes in Plan Provisions:
An additional one-time direct state aid contribution of $19.4 million was contributed to the Plan on October 1, 2023.
Vesting requirement for new hires after June 30, 2014, was changed from a graded 20-year vesting schedule to a graded
10-year vesting schedule, with 50% vesting after five years, increasing incrementally to 100% after 10 years.
A one-time, non-compounding benefit increase of 3.00% will be payable in a lump sum for calendar year 2024 by March
31, 2024.
Psychological treatment is required effective July 1, 2023, prior to approval for a duty disability benefit for a
psychological condition relating to the member’s occupation.
The total and permanent duty disability benefit was increased, effective July 1, 2023.
The State Board of Investment, which manages the investments of PERA, prepares an analysis of the reasonableness on a
regular basis of the long-term expected rate of return using a building-block method in which best-estimate ranges of
expected future rates of return are developed for each major asset class. These ranges are combined to produce an expected
long-term rate of return by weighting the expected future rates of return by the target asset allocation percentages. The target
allocation and best estimates of geometric real rates of return for each major asset class are summarized in the following
table:
Target Long-Term Expected
Asset Class Allocation Real Rate of Return
Domestic equity 33.5% 5.10%
International equity 16.5% 5.30%
Fixed income 25.0% 0.75%
Private markets 25.0% 5.90%
Totals 100%
F. DISCOUNT RATE
The discount rate used to measure the total pension liability in 2023 was 7.00%. The projection of cash flows used to
determine the discount rate assumed that contributions from plan members and employers will be made at rates set in
Minnesota Statutes. Based on these assumptions, the fiduciary net position of the GERF and PEPFF were projected to be
available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of
return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension
liability.
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2023
G. PENSION LIABILITY SENSITIVITY
The following presents the City’s proportionate share of the net pension liability, calculated using the discount rate disclosed
in the preceding paragraph, as well as what the City’s proportionate share of the net pension liability would be if it were
calculated using a discount rate one percentage point lower (6.00%) or one percentage point higher (8.00%) than the current
discount rate:
1% Decrease in Current 1% Increase in
Discount Rate Discount Rate Discount Rate
Proportionate share of the
GERF net pension liability $4,995,712 $2,823,903 $1,037,508
Proportionate share of the
PEPFF net pension liability $7,890,806 $3,976,982 $759,294
H. PENSION PLAN FIDUCIARY NET POSITION
Detailed information about each pension plan’s fiduciary net position is available in a separately-issued PERA financial
report that includes financial statements and required supplementary information. That report may be obtained at
www.mnpera.org.
I. PENSION EXPENSE
Pension expense recognized by the City for the year ended December 31, 2023 is as follows:
GERF $590,787
PEPFF 1,022,694
Fire Pension Plan (Note 8) 147,297
Total $1,760,778
Note 8 DEFINED BENEFIT PENSION PLAN – FIRE DIVISION
A. PLAN DESCRIPTION
The Lino Lakes Public Safety Department – Fire Division participates in the Statewide Volunteer Firefighter Retirement Plan
(accounted for in the Volunteer Firefighter Fund), an agent multiple-employer lump-sum defined benefit pension plan
administered by the Public Employees Retirement Association of Minnesota (PERA). The Volunteer Firefighter Plan covers
volunteer firefighters of municipal fire departments or independent nonprofit firefighting corporations that have elected to
join the plan. As of December 31, 2022 (measurement date), the plan covered 19 active firefighters and two vested
terminated fire fighters whose pension benefits are deferred. The plan is established and administered in accordance with
Minnesota Statutes, Chapter 353G.
B. BENEFITS PROVIDED
The Volunteer Firefighter Plan provides retirement, death, and supplemental benefits to covered firefighters and survivors.
Benefits are paid based on the number of years of service multiplied by a benefit level approved by the City. Members are
eligible for a lump-sum retirement benefit at 50 years of age with five years of service. Plan provisions include a pro-rated
vesting schedule that increases from 5 years at 40% through 20 years at 100%.
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2023
C. CONTRIBUTIONS
The Volunteer Firefighter Plan is funded by fire state aid, investment earnings and, if necessary, employer contributions as
specified in Minnesota Statutes, and voluntary City contributions. The State of Minnesota contributed $147,297 in fire state
aid to the plan for the year ended December 31, 2023. Required employer contributions are calculated annually based on
statutory provisions. The City’s statutorily-required contributions to the Volunteer Firefighter Fund for the year ended
December 31, 2023 were $0. The City’s contributions were equal to the required contributions as set by state statute, if
applicable.
D. PENSION COSTS
The total pension liability used to calculate the net pension asset in accordance with GASB 68 was determined by PERA
applying an actuarial formula to specific census data certified by the fire department. The net pension asset was measured as
of December 31, 2022. Previously, the City’s fiscal year-end and the measurement date were the same. However, current
year Plan information from PERA is not available. The effect of re-reporting Plan information is not considered material to
the financial statements.
At December 31, 2023, the City reported a net pension asset of $446,637 for the Volunteer Firefighter Plan. The following
table presents the changes in the net pension asset during the year:
Plan
Total Fiduciary Net
Pension Net Pension
Liability Position Asset
(a) (b) (b-a)
Beginning balance December 31, 2021 $501,496 $1,034,836 $533,340
Changes for the year:
Service cost 62,261 - (62,261)
Interest on pension liability 32,439 - (32,439)
Actuarial experience (gains) / losses (11,917) - 11,917
Projected investment earnings - 62,090 62,090
Asset (gain) loss - (213,085) (213,085)
Contributions - employer - - -
Contributions - State of MN - 147,799 147,799
Benefit payouts (46,223) (46,223) -
PERA administrative fee - (724) (724)
Net changes 36,560 (50,143) (86,703)
Balance end of year December 31, 2022 $538,056 $984,693 $446,637
There were no benefit provision changes during the measurement period.
For the year ended December 31, 2023, the City recognized pension expense of $147,297.
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2023
At December 31, 2023, the City reported deferred outflows and inflows of resources related to pensions from the following
sources:
Deferred Outflows Deferred Inflows
of Resources of Resources
Difference between projected and
actual investment earnings $114,606 $ -
Differences between expected and
actual economic experience 35,612 46,762
Total $150,218 $46,762
Amounts reported as deferred outflows and inflows of resources related to pensions will be recognized in pension expense as
follows:
Year Ended Pension
December 31, Expense
2024 $1,263
2025 16,740
2026 45,219
2027 40,234
2028 -
Thereafter -
E. ACTUARIAL ASSUMPTIONS
The total pension liability at December 31, 2022 was determined using the entry age normal actuarial cost method and the
following actuarial assumptions:
Retirement eligibility at the later of age 50 or 20 years of service
Investment rate of return of 6.0%
Inflation rate of 3.0%
There were no changes in actuarial assumptions in 2022.
F. DISCOUNT RATE
The discount rate used to measure the total pension liability was 6.0%. The projection of cash flows used to determine the
discount rate assumed that contributions to the Volunteer Firefighter Fund will be made as specified in statute. Based on that
assumption and considering the funding ratio of the plan, the fiduciary net position was projected to be available to make all
projected future benefit payments of current active and inactive members. Therefore, the long-term expected rate of return
on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability.
71
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2023
G. PENSION LIABILITY SENSITIVITY
The following presents the City’s net pension asset for the Volunteer Firefighter Fund, calculated using the assumed discount
rate as well as what the City’s net pension asset would be if it were calculated using a discount rate 1% lower or 1% higher
than the current discount rate:
1% Decrease in Current 1% Increase in
Discount Rate (5.0%) Discount Rate (6.0%) Discount Rate (7.0%)
Net pension asset $411,067 $446,637 $480,552
H. PLAN INVESTMENTS
1. Investment Policy
The Minnesota State Board of Investment (SBI) is established by Article XI of the Minnesota Constitution to invest all
state funds. Its membership as specified in the Constitution is comprised of the governor (who is designated as chair of
the board), state auditor, secretary of state and state attorney general.
All investments undertaken by the SBI are governed by the prudent person rule and other standards codified in
Minnesota Statutes, Chapter 11A and Chapter 353G.
Within the requirements defined by state law, the SBI, with assistance of the SBI staff and the Investment Advisory
Council, establishes investment policy for all funds under its control. These investment policies are tailored to the
particular needs of each fund and specify investment objectives, risk tolerance, asset allocation, investment management
structure and specific performance standards. Studies guide the on-going management of the funds and are updated
periodically.
2. Asset Allocation
To match the long-term nature of the pension obligations, the SBI maintains a strategic asset allocation for the Volunteer
Firefighter Plan that includes allocations to domestic equity, international equity, bonds and cash equivalents. The long-
term target asset allocation and long-term expected real rate of return is the following:
Target Long-Term Expected
Asset Class Allocation Real Rate of Return
Domestic Stocks 35% 5.10%
International Stocks 15% 5.30%
Bonds 45% 0.75%
Cash 5% 0.00%
100%
The 6% long-term expected rate of return on pension plan investments was determined using a building-block method.
Best estimates for expected future real rates of return (expected returns, net of inflation) were developed for each asset
class using both long-term historical returns and long-term capital market expectations from a number of investment
management and consulting organizations. The asset class estimates and the target allocations were then combined to
produce a geometric, long-term expected real rate of return for the portfolio. Inflation expectations were applied to
derive the nominal rate of return for the portfolio.
3. Description of Significant Investment Policy Changes During the Year
The SBI made no significant changes to their investment policy during fiscal year 2022 for the Volunteer Firefighter
Fund.
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2023
I. PENSION PLAN FIDUCIARY NET POSITION
Detailed information about the Volunteer Firefighter Fund’s fiduciary net position as of June 30, 2022, is available in a
separately-issued PERA financial report that includes financial statements and required supplementary information. That
report may be obtained at www.mnpera.org.
Note 9 POST-EMPLOYMENT BENEFITS OTHER THAN PENSIONS (OPEB)
A. PLAN DESCRIPTION
In addition to providing the pension benefits described in Notes 7 and 8, the City provides post-employment health care
benefits, as defined in paragraph B, through its group health insurance plan (the plan). The plan is a single-employer defined
benefit OPEB plan administered by the City. The authority to provide these benefits is established in Minnesota Statutes
Sections 471.61 Subd. 2a and 299A.465. The benefits, benefit levels, employee contributions and employer contributions are
governed by the City and can be amended by the City through its personnel manual and collective bargaining agreements
with employee groups. No assets are accumulated in a trust that meets the criteria in paragraph 4 of GASB Statement No. 75.
The plan does not issue a stand-alone financial report.
B. BENEFITS PROVIDED
The City is required by State Statute to allow retirees to continue participation in the City’s group health insurance plan if the
individual terminates service with the City through service retirement or disability retirement. Active employees, who retire
from the City when over age 50 and with 20 years of service, may continue coverage with respect to both themselves and
their eligible dependent(s) under the City’s health benefits program until age 65.
The City provides health coverage for peace officers or firefighters disabled or killed in the line of duty in accordance with
Minnesota Statute 299A.465. The amount of coverage provided is equal to the employer portion of health insurance
premiums that would have otherwise been paid if the officer or firefighter was an active employee.
All health care coverage is provided through the City’s group health insurance plans. The retiree is required to pay 100% of
their premium cost for the City-sponsored group health insurance plan in which they participate. The premium is a blended
rate determined on the entire active and retiree population. Since the projected claims costs for retirees exceed the blended
premium paid by retirees, the retirees are receiving an implicit rate subsidy (benefit). The coverage levels are the same as
those afforded to active employees. Upon a retiree reaching age 65, Medicare becomes the primary insurer and the City’s
plan becomes secondary.
C. PARTICIPANTS
As of the January 1, 2023 actuarial valuation, participants of the plan consisted of:
Active employees 65
Inactive employees or beneficiaries
currently receiving benefits 5
Total 70
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2023
D. TOTAL OPEB LIABILITY AND CHANGES IN TOTAL OPEB LIABILITY
The City’s total OPEB liability of $802,063 was measured as of December 31, 2023 and was determined by an actuarial
valuation as of January 1, 2023. Changes in the total OPEB liability during 2023 were:
Balance - beginning of year $463,737
Changes for the year:
Service cost 42,687
Interest 21,236
Changes of benefit terms -
Differences between expected and actual experience 263,454
Changes in assumptions 38,665
Benefit payments (27,716)
Net changes 338,326
Balance - end of year $802,063
The OPEB liability will be liquidated by the general, rookery activity center, water, sewer, and storm water funds. The
current portion of the OPEB liability is not material to the financial statements.
E. ACTUARIAL ASSUMPTIONS AND OTHER INPUTS
The total OPEB liability in the January 1, 2023 actuarial valuation was determined using the following actuarial assumptions
and other inputs, applied to all periods included in the measurement, unless otherwise specified:
Inflation 3.00%
Salary increases 3.00%
Discount rate 4.00%
Investment rate of return N/A
Healthcare cost trend rates 6.25% for 2023, decreasing 0.25% per year
to an ultimate rate of 5% for 2028 and beyond
Retirees' share of benefit-related costs 100%
Since the plan is funded on a pay-as-you-go basis, both the discount rate and the investment rate of return was based on the
20-year AA rated municipal bond rate as of December 31, 2023, obtained from
https://www.spglobal.com/spdji/en/indices/fixed-income/sp-municipal-bond-20-year-high-grade-rate-index/#overview.
Pre-retirement mortality rates were based on the RP-2014 Total Dataset Mortality with Improvement Scale MP-2021. Post-
retirement, disability retirement, and survivor retirement mortality rates were based on the RP-2014 White Collar Mortality
with Improvement Scale MP-2021.
Based on past experience of the plan, 50% of future retirees are assumed to continue medical coverage until age 65. 15% of
future pre-Medicare retirees are assumed to select spousal coverage. No spousal coverage is assumed for other future retirees.
43% of police/fire employees are assumed to retire before the age of 60, 25% at age 60, and the balance at age 65. 5% of other
City employees are assumed to retire before the age of 60, 8% at age 60, and the balance at age 65.
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2023
F. SENSITIVITY OF THE TOTAL OPEB LIABILITY TO CHANGES IN THE DISCOUNT RATE
The following presents the total OPEB liability of the City, as well as what the City’s total OPEB liability would be if it were
calculated using a discount rate that is 1% lower (3.00%) or 1% higher (5.00%) than the current discount rate:
1% Decrease Discount Rate 1% Increase
3.00% 4.00% 5.00%
Total OPEB liability $882,114 $802,063 $730,329
G. SENSITIVITY OF THE TOTAL OPEB LIABILITY TO CHANGES IN THE HEALTHCARE COST TREND
RATES
The following presents the total OPEB liability of the City, as well as what the City’s total OPEB liability would be if it were
calculated using healthcare cost trend rates that are 1% lower (5.25% decreasing to 4%) or 1% higher (7.25% decreasing to
6%) than the current healthcare cost trend rates:
Healthcare Cost
1% Decrease Trend Rates 1% Increase
(5.25% decreasing to 4%) (6.25% decreasing to 5%) (7.25% decreasing to 6%)
Total OPEB liability $699,826 $802,063 $924,551
H. OPEB EXPENSE AND DEFERRED OUTFLOWS AND INFLOWS OF RESOURCES RELATED TO OPEB
For the year ended December 31, 2023, the City recognized $43,952 of OPEB expense. At December 31, 2023, the City
reported deferred outflows and inflows of resources related to OPEB from the following sources:
Deferred Outflows Deferred Inflows
of Resources of Resources
Differences between expected
and actual experience $243,236 $343,740
Changes in assumptions 97,582 68,519
Total $340,818 $412,259
Deferred outflows and inflows of resources relate almost exclusively to the public safety function, and therefore, have been
allocated entirely to governmental activities.
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2023
Amounts reported as deferred outflows and inflows of resources related to OPEB will be recognized in OPEB expense as
follows:
Year Ended OPEB
December 31,Expense
2023 ($19,970)
2024 (19,970)
2025 (19,970)
2026 (19,970)
2027 (19,970)
Thereafter 28,409
($71,441)
Note 10 STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY
A. DEFICIT FUND BALANCES
The City has deficit fund balances at December 31, 2023 as follows:
Fund Balance
Deficit
Major Funds:
The Rookery Activity Center ($5,067)
G.O. Improvement Bonds of 2016B (1,728,204)
Capital Equipment Replacement (960,579)
Nonmajor Funds:
2024 Street Reconstruction (43,667)
The City intends to fund these deficits through future property tax and tax increment collections and street reconstruction
bond proceeds.
B. EXPENDITURES IN EXCESS OF BUDGET
The following is a listing of departments within the General Fund that exceeded budget appropriations:
Final
Budget Actual Overage
General government:
Elections $14,750 $15,384 $634
Engineering 96,354 103,120 6,766
Public safety:
Fire 911,485 1,029,457 117,972
Public works:
Fleet 775,180 778,513 3,333
Conservation of natural resources:
Solid waste abatement 95,994 98,727 2,733
Community development:
Community development 204,212 204,692 480
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2023
Note 11 INTERFUND RECEIVABLES AND PAYABLES
Short-term advances to funds that have insufficient cash balances are classified as advances to/from other funds. Long-term interfund
loans are classified as interfund loan receivable/payable. A summary of interfund receivables and payables at December 31, 2023 is
as follows:
Receivable Payable
Short-term advances:
Nonmajor Funds:
Pavement Management $30,652 $ -
2024 Street Reconstruction - 30,652
$30,652 $30,652
Long-term interfund loans:
Major Funds:
G.O. Improvement Bonds of 2016B $ - $1,728,204
Capital Equipment Replacement - 2,032,706
Sewer Fund 2,591,816 -
Nonmajor Funds:
Building and Facilities 1,169,094 -
$3,760,910 $3,760,910
Note 12 INTERFUND TRANSFERS
Individual fund transfers for fiscal year 2023 are as follows:
Transfer In Transfer Out
Major Funds:
General Fund $20,000 $466,554
The Rookery Activity Center 593,777 -
G.O. Improvement Note of 2009A - 31,695
G.O. Improvement Bonds of 2016B 611,099 -
Capital Equipment Replacement 557,071 -
Area and Unit Trunk 435,329 696,476
MSA Construction 31,695 282,016
Water Fund - 954,910
Sewer Fund - 134,474
Nonmajor governmental funds 1,805,819 1,488,665
Total $4,054,790 $4,054,790
During 2023, transfers were made to provide funding for capital improvement projects and capital outlay in accordance with the City’s
Five-Year Financial Plan. Transfers were also made to relieve deficit fund balance, provide resources for debt service payments, and
to allocate financial resources to funds that received benefit from services provided by another fund. These transfers are routine and
consistent with past practices.
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2023
Note 13 FUND BALANCE
At December 31, 2023, a summary of the governmental fund balance classifications is as follows:
The Rookery G.O. Capital Other
General Activity Improvement Equipment Area and MSA Governmental
Fund Center Bonds of 2016B Replacement Unit Trunk Construction Funds Total
Nonspendable:
Prepaid items $567,849 $59,611 $ - $ - $ - $ - $ - $627,460
Corpus of permanent fund - - - - - - 100,000 100,000
Total nonspendable 567,849 59,611 - - - - 100,000 727,460
Restricted for:
Debt service - - - - - - 4,426,868 4,426,868
Park improvements - - - - - - 1,338,954 1,338,954
Economic development - - - - - - 225,000 225,000
Blue Heron Days - - - - - - 5,444 5,444
Narcotics & forfeiture funds - - - - - - 109,084 109,084
K-9 Unit purposes - - - - - - 12,772 12,772
Public safety aid - - - - - - 649,683 649,683
Tax increment purposes - - - - - - 276,780 276,780
Environmental purposes - - - - - - 38,604 38,604
Total restricted - - - - - - 7,083,189 7,083,189
Committed for:
Future projects 75,667 - - - - - - 75,667
Economic development - - - - - - 22,237 22,237
Cable TV and
communications purposes - - - - - - 257,731 257,731
Total committed 75,667 - - - - - 279,968 355,635
Assigned for:
Capital improvements - - - - 9,562,325 4,810,424 6,334,784 20,707,533
Unassigned 7,940,364 (64,678) (1,728,204) (960,579) - - (43,667) 5,143,236
Total fund balance $8,583,880 ($5,067) ($1,728,204) ($960,579) $9,562,325 $4,810,424 $13,754,274 $34,017,053
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2023
Note 14 TAX INCREMENT DISTRICTS
The City is the administrating authority for three tax increment districts. The City’s tax increment districts are subject to review by
the State of Minnesota Office of the State Auditor (OSA). Any disallowed claims or misuse of tax increments could become a
liability of the applicable fund. Management has indicated that they are not aware of any instances of noncompliance which could
have a material effect on the financial statements.
The following table reflects values at December 31, 2023:
TIF 1-11 TIF 1-12
Woods Clearwater TIF 1-13
Edge Creek Lyngblomsten
Authorizing law M.S. 469 M.S. 469 M.S. 469
Year established 2005 2017 2019
Final year of district 2031 2026 2030
Net tax capacity:
Original $16,057 $21,416 $14,184
Current 525,719 760,670 394,123
Captured - retained $509,662 $739,254 $379,939
The City provides tax abatements pursuant to Minnesota Statutes 469.174 to 469.1794 (Tax Increment Financing) through a pay-as-
you-go note program. Tax increment financing (TIF) can be used to encourage private development, redevelopment, renovation and
renewal, growth in low to moderate income housing, and economic development within the City. TIF captures the increase in tax
capacity and property taxes from development or redevelopment to provide funding for the related project.
TIF District 1-12 has an outstanding pay-as-you-go revenue note. Tax Increment Revenue Note Series 2017 was issued in the
principal sum of $1,200,000. The note is not a general obligation of the City and is payable solely from available tax increments.
Accordingly, the note is not reflected in the financial statements of the City. Principal payments are due August 1st and February 1st
and are equal to 80% of the Tax Increment revenues collected in the preceding six months. Current year payments on the note totaled
$203,208 and the outstanding balance at December 31, 2023 was $94,040.
Note 15 COMMITMENTS AND CONTINGENCIES
A. LITIGATION
Existing and pending lawsuits, claims and other actions in which the City is a defendant are either covered by insurance, of
an immaterial amount, or, in the judgment of the City’s management, remotely recoverable by plaintiffs.
B. FEDERAL AND STATE FUNDS
The City receives financial assistance from federal and state governmental agencies in the form of grants. The disbursement
of funds received under these programs generally requires compliance with the terms and conditions specified in the grant
agreements and is subject to audit by the grantor agencies. Any disallowed claims resulting from such audits could become a
liability of the applicable fund. However, in the opinion of management, any such disallowed claims will not have a material
effect on any of the financial statements of the individual fund types included herein or on the overall financial position of the
City at December 31, 2023.
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2023
C. COMMITTED CONTRACTS
At December 31, 2023, the City had commitments of $124,362 for uncompleted construction contracts.
Note 16 RISK MANAGEMENT
The City is exposed to various risks of loss related to torts; theft of, damage to and destruction of assets, errors and omissions, injuries
to employees and natural disasters.
Workers compensation coverage is provided through a pooled self-insurance program through the League of Minnesota Cities
Insurance Trust (LMCIT). The City pays an annual premium to LMCIT. The City is subject to supplemental assessments if deemed
necessary by the LMCIT. The LMCIT reinsures through Workers Compensation Reinsurance Association (WCRA) as required by
law. For workers compensation, the City is not subject to a deductible. The City’s workers compensation coverage is retrospectively
rated. With this type of coverage, final premiums are determined after loss experience is known. The amount of premium adjustment,
if any, is considered immaterial and not recorded until received or paid.
Property and casualty insurance is provided through a pooled self-insurance program through the LMCIT. The City pays an annual
premium to the LMCIT. The City is subject to supplemental assessments if deemed necessary by the LMCIT. The LMCIT reinsures
through commercial companies for claims in excess of various amounts. The City retains risk for the deductible portion of the
insurance policies and for any exclusions from the insurance policies. These amounts are considered immaterial to the financial
statements.
The City continues to carry commercial insurance for all other risks of loss, including disability and employee health insurance.
There were no significant reductions in insurance from the previous year or settlements in excess of insurance coverage for any of the
past three fiscal years.
Note 17 RECENTLY ISSUED ACCOUNTING STANDARDS
The Governmental Accounting Standards Boards (GASB) recently approved the following statements which were not implemented
for these financial statements:
Statement No. 99 Omnibus 2022. The provisions of this Statement contain multiple effective dates, the next implementation date
being for fiscal years beginning after June 15, 2023.
Statement No. 101 Compensated Absences. The provisions of this Statement are effective for reporting periods beginning after
June 15, 2023.
Statement No. 102 Certain Risk Disclosures. The provision of this Statement are effective for fiscal years beginning after June
15, 2024.
The effect these standards may have on future financial statements is not determinable at this time.
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REQUIRED SUPPLEMENTARY INFORMATION
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CITY OF LINO LAKES, MINNESOTA
REQUIRED SUPPLEMENTARY INFORMATION Statement 10
BUDGETARY COMPARISON SCHEDULE - GENERAL FUND Page 1 of 6
For The Year Ended December 31, 2023
Budgeted Amounts
2023 Actual
Amounts
Variance with
Final Budget -
Positive
(Negative)
Original Final
Revenues:
General propery taxes:
Current and delinquent $9,734,085 $9,730,585 $9,664,985 ($65,600)
Penalties and interest 500 500 1,226 726
Total general property taxes 9,734,585 9,731,085 9,666,211 (64,874)
Other taxes 140,000 151,000 147,131 (3,869)
Licenses and permits:
Business 66,360 72,760 72,611 (149)
Non-business 952,041 895,041 901,042 6,001
Total licenses and permits 1,018,401 967,801 973,653 5,852
Special assessments - - 1,185 1,185
Intergovernmental:
Federal:
OTS grant 25,000 38,000 37,515 (485)
State:
Police state aid 260,000 299,000 299,203 203
Fire state aid 21,703 21,703 169,000 147,297
MSA maintenance 275,000 266,500 266,516 16
Other 23,500 37,500 37,334 (166)
County solid waste grant 82,214 95,994 98,699 2,705
Total intergovernmental 687,417 758,697 908,267 149,570
Charges for services:
General government 231,613 225,013 247,155 22,142
Public safety 165,800 165,800 172,795 6,995
Public works 12,500 15,000 16,823 1,823
Culture and recreation 4,000 5,500 5,787 287
Total charges for services 413,913 411,313 442,560 31,247
Fines and forfeits 101,100 81,100 85,400 4,300
Investment earnings 30,000 180,000 307,403 127,403
Miscellaneous:
Refunds and reimbursements 30,000 30,000 48,841 18,841
Donations - - 1,000 1,000
Other 2,000 2,000 1,657 (343)
Total miscellaneous 32,000 32,000 51,498 19,498
Total revenues 12,157,416 12,312,996 12,583,308 270,312
See accompanying notes to the required supplementary information.
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CITY OF LINO LAKES, MINNESOTA
REQUIRED SUPPLEMENTARY INFORMATION Statement 10
BUDGETARY COMPARISON SCHEDULE - GENERAL FUND Page 2 of 6
For The Year Ended December 31, 2023
Budgeted Amounts
2023 Actual
Amounts
Variance with
Final Budget -
Positive
(Negative)
Original Final
Expenditures:
General government:
Mayor and city council:
Current:
Personal services 49,720 49,720 49,585 135
Other services and charges 29,175 23,675 23,104 571
Contractual services 25,260 25,260 25,264 (4)
Total mayor and city council 104,155 98,655 97,953 702
Administration:
Current:
Personal services 614,732 499,357 494,462 4,895
Other services and charges 34,980 38,480 34,095 4,385
Contractual services 32,800 32,800 32,705 95
Total administration 682,512 570,637 561,262 9,375
Elections:
Current:
Personal services 11,250 8,250 8,264 (14)
Supplies 1,000 1,000 163 837
Other services and charges 2,000 500 2,249 (1,749)
Contractual services 6,500 5,000 4,708 292
Total elections 20,750 14,750 15,384 (634)
Charter commission:
Current:
Other services and charges 7,463 926 668 258
Finance:
Current:
Personal services 304,802 293,972 292,953 1,019
Supplies 1,000 1,000 289 711
Other services and charges 279,380 274,880 276,184 (1,304)
Contractual services 101,400 98,400 98,237 163
Total finance 686,582 668,252 667,663 589
Legal consultants:
Current:
Other services and charges 138,000 208,000 189,797 18,203
Planning and zoning:
Current:
Personal services 124,761 126,181 125,820 361
Supplies 200 200 - 200
Other services and charges 16,250 16,250 13,649 2,601
Contractual services 33,000 8,000 7,300 700
Total planning and zoning commission 174,211 150,631 146,769 3,862
See accompanying notes to the required supplementary information.
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CITY OF LINO LAKES, MINNESOTA
REQUIRED SUPPLEMENTARY INFORMATION Statement 10
BUDGETARY COMPARISON SCHEDULE - GENERAL FUND Page 3 of 6
For The Year Ended December 31, 2023
Budgeted Amounts
2023 Actual
Amounts
Variance with
Final Budget -
Positive
(Negative)
Original Final
Expenditures: (continued)
General government: (continued)
Engineering:
Current:
Other services and charges 96,354 96,354 103,120 (6,766)
Total engineering 96,354 96,354 103,120 (6,766)
Government buildings:
Current:
Personal services 38,656 71,106 70,396 710
Supplies 47,400 66,400 61,850 4,550
Other services and charges 388,154 411,754 393,974 17,780
Contractual services 98,200 50,200 52,756 (2,556)
Total government buildings 572,410 599,460 578,976 20,484
Total general government 2,482,437 2,407,665 2,361,592 46,073
Public safety:
Police:
Current:
Personal services 4,461,243 4,294,163 4,282,301 11,862
Supplies 68,800 68,800 64,137 4,663
Other services and charges 179,755 179,755 174,319 5,436
Contractual services 58,280 58,280 60,795 (2,515)
Total police 4,768,078 4,600,998 4,581,552 19,446
Fire:
Current:
Personal services 755,516 722,009 848,829 (126,820)
Supplies 50,775 59,375 56,680 2,695
Other services and charges 115,010 91,493 87,957 3,536
Contractual services 38,608 38,608 35,991 2,617
Total fire protection 959,909 911,485 1,029,457 (117,972)
Building inspection:
Current:
Personal services 451,733 456,623 440,964 15,659
Supplies 1,650 2,450 2,158 292
Other services and charges 12,640 11,840 9,281 2,559
Contractual services 37,740 37,740 34,850 2,890
Total building inspection 503,763 508,653 487,253 21,400
Total public safety 6,231,750 6,021,136 6,098,262 (77,126)
See accompanying notes to the required supplementary information.
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CITY OF LINO LAKES, MINNESOTA
REQUIRED SUPPLEMENTARY INFORMATION Statement 10
BUDGETARY COMPARISON SCHEDULE - GENERAL FUND Page 4 of 6
For The Year Ended December 31, 2023
Budgeted Amounts
2023 Actual
Amounts
Variance with
Final Budget -
Positive
(Negative)
Original Final
Expenditures: (continued)
Public works:
Streets:
Current:
Personal services 694,415 661,545 622,362 39,183
Supplies 150,000 149,300 144,631 4,669
Other services and charges 103,050 115,750 114,913 837
Contractual services 51,500 53,000 57,541 (4,541)
Total streets 998,965 979,595 939,447 40,148
Fleet:
Current:
Personal services 270,661 263,690 259,904 3,786
Supplies 241,300 283,800 273,706 10,094
Other services and charges 86,290 96,090 91,001 5,089
Contractual services 66,000 131,600 153,902 (22,302)
Total fleet 664,251 775,180 778,513 (3,333)
Total public works 1,663,216 1,754,775 1,717,960 36,815
Culture and recreation:
Parks:
Current:
Personal services 657,140 645,937 623,543 22,394
Supplies 50,000 50,000 48,338 1,662
Other services and charges 52,100 87,100 86,230 870
Contractual services 254,700 194,700 166,090 28,610
Total parks 1,013,940 977,737 924,201 53,536
Total culture and recreation 1,013,940 977,737 924,201 53,536
See accompanying notes to the required supplementary information.
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CITY OF LINO LAKES, MINNESOTA
REQUIRED SUPPLEMENTARY INFORMATION Statement 10
BUDGETARY COMPARISON SCHEDULE - GENERAL FUND Page 5 of 6
For The Year Ended December 31, 2023
Budgeted Amounts
2023 Actual
Amounts
Variance with
Final Budget -
Positive
(Negative)
Original Final
Expenditures: (continued)
Conservation of natural resources:
Environmental:
Current:
Personal services 48,964 36,584 37,493 (909)
Supplies 1,000 1,000 759 241
Other services and charges 9,100 9,100 7,291 1,809
Contractual services 1,300 1,300 1,229 71
Total environmental 60,364 47,984 46,772 1,212
Solid waste abatement:
Current:
Personal services 51,194 43,974 42,570 1,404
Supplies 1,100 1,100 846 254
Other services and charges 7,220 3,220 6,165 (2,945)
Contractual services 22,700 47,700 49,146 (1,446)
Total solid waste abatement 82,214 95,994 98,727 (2,733)
Forestry:
Current:
Personal services 28,559 28,559 28,662 (103)
Supplies 3,250 3,250 2,313 937
Other services and charges 380 380 378 2
Contractual services 50,000 62,380 61,135 1,245
Total forestry 82,189 94,569 92,488 2,081
Total conservation of natural resources 224,767 238,547 237,987 560
Community development:
Economic development:
Current:
Personal services 27,809 11,659 11,493 166
Other services and charges 16,000 8,500 7,032 1,468
Contractual services 81,475 77,675 76,172 1,503
Total economic development 125,284 97,834 94,697 3,137
Community development:
Current:
Personal services 193,297 195,487 195,731 (244)
Supplies 100 100 45 55
Other services and charges 7,900 7,900 7,885 15
Contractual services 725 725 1,031 (306)
Total community development 202,022 204,212 204,692 (480)
Total community development 327,306 302,046 299,389 2,657
See accompanying notes to the required supplementary information.
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CITY OF LINO LAKES, MINNESOTA
REQUIRED SUPPLEMENTARY INFORMATION Statement 10
BUDGETARY COMPARISON SCHEDULE - GENERAL FUND Page 6 of 6
For The Year Ended December 31, 2023
Budgeted Amounts
2023 Actual
Amounts
Variance with
Final Budget -
Positive
(Negative)
Original Final
Expenditures: (continued)
Other:
Contingency 234,000 - - -
Total expenditures 12,177,416 11,701,906 11,639,391 62,515
Revenues over (under) expenditures (20,000) 611,090 943,917 332,827
Other financing sources (uses):
Transfers in 20,000 20,000 20,000 -
Transfers out - (25,000) (466,554) (441,554)
Total other financing sources (uses)20,000 (5,000) (446,554) (441,554)
Net change in fund balance $0 $606,090 497,363 ($108,727)
Fund balance - January 1 8,086,517
Fund balance - December 31 $8,583,880
See accompanying notes to the required supplementary information.
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CITY OF LINO LAKES, MINNESOTA
REQUIRED SUPPLEMENTARY INFORMATION Statement 11
BUDGETARY COMPARISON SCHEDULE - THE ROOKERY ACTIVITY CENTER
For The Year Ended December 31, 2023
Budgeted Amounts
2023 Actual
Amounts
Variance with
Final Budget -
Positive
(Negative)
Original Final
Revenues:
General property taxes $325,000 $325,000 $325,000 $ -
Intergovernmental - - 278,735 278,735
Charges for services 1,414,843 1,414,843 930,601 (484,242)
Miscellaneous 82,978 82,978 63,581 (19,397)
Total revenues 1,822,821 1,822,821 1,597,917 (224,904)
Expenditures:
Culture and recreation
Current:
Personal services 1,313,172 1,313,172 1,242,209 70,963
Supplies 89,100 89,100 83,089 6,011
Other services and charges 305,503 305,503 411,157 (105,654)
Contractual services 282,030 282,030 196,551 85,479
Total expenditures 1,989,805 1,989,805 1,933,006 56,799
Revenues over (under) expenditures (166,984) (166,984) (335,089) (168,105)
Other financing sources (uses):
Transfers in - - 593,777 593,777
Net change in fund balance ($166,984) ($166,984) 258,688 $425,672
Fund balance - January 1 (263,755)
Fund balance - December 31 ($5,067)
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CITY OF LINO LAKES, MINNESOTA
REQUIRED SUPPLEMENTARY INFORMATION Statement 12
SCHEDULE OF CHANGES IN THE TOTAL OPEB LIABILITY AND RELATED RATIOS
For The Last Ten Years
2023 2022 2021 2020 2019 2018 2017
Total OPEB liability:
Service cost $42,687 $59,608 $65,484 $63,577 $53,789 $16,547 $16,990
Interest 21,236 12,384 13,256 12,256 10,893 21,355 22,542
Changes of benefit terms - - - - - - -
Differences between expected and actual experience 263,454 - (250,908) - (245,168) - (51,083)
Changes in assumptions 38,665 (87,527) 93,391 - - - -
Benefit payments (27,716) (22,971) (32,454) (22,990) (15,527) (27,798) (31,536)
Net change in total OPEB liability 338,326 (38,506) (111,231) 52,843 (196,013) 10,104 (43,087)
Total OPEB liability - beginning 463,737 502,243 613,474 560,631 756,644 746,540 789,627
Total OPEB liability - ending $802,063 $463,737 $502,243 $613,474 $560,631 $756,644 $746,540
Covered-employee payroll $3,777,904 $3,748,243 $3,443,877 $3,496,085 $3,379,110 $3,240,932 $3,499,836
Total OPEB liability as a percentage of covered-employee payroll 21.2% 12.4% 14.6% 17.5% 16.6% 23.3% 21.3%
The schedule is provided prospectively beginning with the City's fiscal year ended December 31, 2017 and is intended to
show a ten year trend. Additional years will be added as they become available.
See accompanying notes to the required supplementary information.
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CITY OF LINO LAKES, MINNESOTA
REQUIRED SUPPLEMENTARY INFORMATION Statement 13
SCHEDULE OF PROPORTIONATE SHARE OF NET PENSION LIABILITY -
GENERAL EMPLOYEES RETIREMENT FUND
For The Last Ten Years
City's City's
Proportionate Proportionate Plan
State's Share of the Share of the Fiduciary
Proportionate Net Pension Net Net
Share Liability Pension Position
City's City's (Amount) and the State's Liability as a
Proportionate Proportionate of the Net Proportionate as a Percentage
Share Share (Amount) Pension Share of the Net Percentage of the
Measurement Fiscal Year (Percentage) of of the Net Liability Pension Liability of its Total
Date Ending the Net Pension Pension Associated Associated with Covered Covered Pension
June 30, December 31, Liability Liability (a) with City (b) City (a+b) Payroll (c) Payroll ((a+b)/c) Liability
2015 2015 0.0410% $2,124,883 $ - $2,124,883 $2,407,426 88.3% 78.2%
2016 2016 0.0387% 3,142,248 41,033 3,183,281 2,401,546 132.6% 68.9%
2017 2017 0.0414% 2,642,949 33,230 2,676,179 2,666,880 100.3% 75.9%
2018 2018 0.0381% 2,113,632 69,419 2,183,051 2,563,053 85.2% 79.5%
2019 2019 0.0398% 2,200,453 68,330 2,268,783 2,814,860 80.6% 80.2%
2020 2020 0.0392% 2,350,219 72,457 2,422,676 2,797,444 86.6% 79.1%
2021 2021 0.0391% 1,669,745 50,998 1,720,743 2,812,588 61.2% 87.0%
2022 2022 0.0428% 3,389,774 99,480 3,489,254 3,208,575 108.7% 76.7%
2023 2023 0.0505% 2,823,903 77,857 2,901,760 4,018,380 72.2% 83.1%
The schedule is provided prospectively beginning with the City's fiscal year ended December 31, 2015 and is intended to
show a ten year trend. Additional years will be reported as they become available.
See accompanying notes to the required supplementary information.
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CITY OF LINO LAKES, MINNESOTA
REQUIRED SUPPLEMENTARY INFORMATION Statement 14
SCHEDULE OF PENSION CONTRIBUTIONS - GENERAL EMPLOYEES RETIREMENT FUND
For The Last Ten Years
Statutorily Contributions in Contribution Contributions as a
Fiscal Year Required Relation to the Deficiency Covered Percentage of
Ending Contribution Statutorily Required (Excess) Payroll Covered
December 31, (a) Contribution (b) (a-b) (c) Payroll (b/c)
2015 $182,102 $182,102 $ - $2,428,027 7.5%
2016 193,684 193,684 - 2,582,452 7.5%
2017 192,510 192,510 - 2,566,800 7.5%
2018 202,526 202,526 - 2,700,347 7.5%
2019 208,807 208,807 - 2,784,089 7.5%
2020 206,802 206,802 - 2,757,351 7.5%
2021 223,767 223,767 - 2,983,557 7.5%
2022 272,865 272,865 - 3,638,203 7.5%
2023 305,242 305,242 - 4,071,180 7.5%
The schedule is provided prospectively beginning with the City's fiscal year ended December 31, 2015 and is intended to
show a ten year trend. Additional years will be reported as they become available.
See accompanying notes to the required supplementary information.
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CITY OF LINO LAKES, MINNESOTA
REQUIRED SUPPLEMENTARY INFORMATION Statement 15
SCHEDULE OF PROPORTIONATE SHARE OF NET PENSION LIABILITY -
PUBLIC EMPLOYEES POLICE AND FIRE FUND
For The Last Ten Years
City's
Proportionate
State's Share of the
Proportionate Net Pension
Share Liability
(Amount) and the State's Proportionate Share
Proportionate of the Net Proportionate of the Net Pension Plan Fiduciary
Proportion Share (Amount) Pension Share of the Net Liability as a Net Position as
Measurement Fiscal Year (Percentage) of of the Net Liability Pension Liability Percentage of its a Percentage
Date Ending the Net Pension Pension Associated Associated with Covered Covered of the Total
June 30, December 31, Liability Liability (a) with City (b) City (a+b) Payroll (c) Payroll ((a+b)/c) Pension Liability
2015 2015 0.2490%$2,829,223 $ - $2,829,223 $2,284,973 123.8%86.6%
2016 2016 0.2590%10,394,121 - 10,394,121 2,495,778 416.5%63.9%
2017 2017 0.2570%3,469,806 - 3,469,806 2,643,314 131.3%85.4%
2018 2018 0.2426%2,585,866 - 2,585,866 2,556,951 101.1%88.8%
2019 2019 0.2547%2,711,539 - 2,711,539 2,689,536 100.8%89.3%
2020 2020 0.2336%3,079,098 72,537 3,151,635 2,638,619 119.4%87.2%
2021 2021 0.2234%1,724,411 77,543 1,801,954 2,602,793 69.2%93.7%
2022 2022 0.2367%10,300,249 450,081 10,750,330 2,875,683 373.8%70.5%
2023 2023 0.2303%3,976,982 160,211 4,137,193 3,024,258 136.8%86.5%
The schedule is provided prospectively beginning with the City's fiscal year ended December 31, 2015 and is intended to
show a ten year trend. Additional years will be reported as they become available.
See accompanying notes to the required supplementary information.
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CITY OF LINO LAKES, MINNESOTA
REQUIRED SUPPLEMENTARY INFORMATION Statement 16
SCHEDULE OF PENSION CONTRIBUTIONS - PUBLIC EMPLOYEES POLICE AND FIRE FUND
For The Last Ten Years
Statutorily Contributions in Contribution Contributions as a
Fiscal Year Required Relation to the Deficiency Covered Percentage of
Ending Contribution Statutorily Required (Excess)Payroll Covered
December 31,(a)Contribution (b) (a-b)(c)Payroll (b/c)
2015 $393,551 $393,551 $ - $2,429,327 16.20%
2016 424,970 424,970 - 2,623,271 16.20%
2017 416,665 416,665 - 2,572,006 16.20%
2018 420,821 420,821 - 2,597,660 16.20%
2019 452,731 452,731 - 2,670,979 16.95%
2020 444,711 444,711 - 2,512,491 17.70%
2021 479,593 479,593 - 2,709,565 17.70%
2022 524,594 524,594 - 2,963,805 17.70%
2023 541,104 541,104 - 3,057,084 17.70%
The schedule is provided prospectively beginning with the City's fiscal year ended December 31, 2015 and is intended
to show a ten year trend. Additional years will be reported as they become available.
See accompanying notes to the required supplementary information.
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CITY OF LINO LAKES, MINNESOTA
REQUIRED SUPPLEMENTARY INFORMATION
SCHEDULE OF CHANGES IN THE NET PENSION LIABILITY AND RELATED RATIOS -
LINO LAKES PUBLIC SAFETY DEPARTMENT - FIRE DIVISION
For The Last Ten Years
Fiscal year ending - December 31: 2023 & 2022 * 2021 2020
Measurement date - December 31:2022 2021 2020
Total pension liability:
Service cost $62,261 $67,890 $46,865
Interest on pension liability 32,439 19,363 19,051
Changes of benefit terms - - -
Differences between expected and actual experience (11,917)59,354 (81,734)
Changes of assumptions - - -
Changes in benefit level - 100,057 -
Benefit payments (46,223) - -
Net change in total pension liability 36,560 246,664 (15,818)
Total pension liability - beginning 501,496 254,832 270,650
Total pension liability - ending (a)$538,056 $501,496 $254,832
Plan fiduciary net position:
Contributions - employer $ - $ - $ -
Contributions - State of Minnesota 147,799 137,872 130,846
Contributions - other - - -
Net investment income (150,995)83,292 95,960
Benefit payments (46,223) - -
Administrative expense (724)(707)(746)
Net change in plan fiduciary net position (50,143)220,457 226,060
Plan fiduciary net position - beginning 1,034,836 814,379 588,319
Plan fiduciary net position - ending (b)$984,693 $1,034,836 $814,379
Net pension asset - ending (b) - (a)$446,637 $533,340 $559,547
Plan fiduciary net position as a percentage of
the total pension liability 183%206%320%
Covered payroll N/A N/A N/A
Net pension liability as a percentage of
covered employee payroll N/A N/A N/A
N/A - the Lino Lakes Fire Department is comprised of paid on-call firefighters whose pay does not meet the definition
of covered payroll.
The City created its own fire department in 2016. Therefore, information prior to 2016 is not available. Additional years will
be reported as they become available.
* Prior to 2023, the fiscal year end and measurement date were the same. However, 2023 SVF plan information from
PERA is not available and therefore, 2022 amounts were re-reported in the City's 2023 ACFR.
See accompanying notes to the required supplementary information.
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Statement 17
2019 2018 2017 2016
2019 2018 2017 2016
$52,320 $48,182 $47,952 $38,419
16,603 8,754 6,191 3,568
- - - -
(22,680)69,760 (11,672)(7,804)
- - - -
- - - -
- - - -
46,243 126,696 42,471 34,183
224,407 97,711 55,240 21,057
$270,650 $224,407 $97,711 $55,240
$ - $ - $ - $44,394
121,630 118,144 113,797 -
- 64,869 58,800 -
78,063 (18,696)9,153 133
- - - -
(694)(702)(572) -
198,999 163,615 181,178 44,527
389,320 225,705 44,527 -
$588,319 $389,320 $225,705 $44,527
$317,669 $164,913 $127,994 ($10,713)
217%173%231%81%
N/A N/A N/A N/A
N/A N/A N/A N/A
See accompanying notes to the required supplementary information.
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CITY OF LINO LAKES, MINNESOTA
REQUIRED SUPPLEMENTARY INFORMATION Statement 18
SCHEDULE OF CONTRIBUTIONS - LINO LAKES PUBLIC SAFETY DEPARTMENT - FIRE DIVISION
For The Last Ten Years
Statutorily Contributions in Contribution Contributions as a
Fiscal Year Required Relation to the Deficiency Covered Percentage of
Ending Contribution Statutorily Required (Excess) Payroll Covered-Employee
December 31, (a) Contribution (b) (a-b) (c) Payroll (b/c)
2016 $ - $44,394 ($44,394) N/A N/A
2017 - - - N/A N/A
2018 - - - N/A N/A
2019 - - - N/A N/A
2020 - - - N/A N/A
2021 - - - N/A N/A
2022 - - - N/A N/A
2023 - - - N/A N/A
N/A - the Lino Lakes Fire Department is comprised of paid on-call firefighters, whose pay does not meet the defintion of
covered payroll.
The City created its own fire department in 2016. Therefore, information prior to 2016 is not available. Additional years
will be reported as they become
See accompanying notes to the required supplementary information.
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CITY OF LINO LAKES, MINNESOTA
REQUIRED SUPPLEMENTARY INFORMATION
NOTES TO RSI
December 31, 2023
Note A LEGAL COMPLIANCE – BUDGETS
The General Fund and the Rookery Activity Center special revenue fund budgets are legally adopted on a basis consistent with
accounting principles generally accepted in the United States of America. The legal level of budgetary control is at the department
level for the General Fund and the fund level for the Rookery Activity Center fund.
Note B OPEB INFORMATION
No assets are accumulated in a trust that meets the criteria in paragraph 4 of GASB Statement No. 75 to pay related benefits.
Note C PENSION INFORMATION
PERA – General Employees Retirement Fund
2023 Changes in Actuarial Assumptions:
The investment return assumption and single discount rate were changed from 6.50% to 7.00%.
2023 Changes in Plan Provisions:
An additional one-time direct state aid contribution of $170.1 million was contributed to the Plan on October 1, 2023.
The vesting period of those hired after June 30, 2010, was changed from five years of allowable service to three years of
allowable service.
The benefit increase delay for early retirements on or after January 1, 2024, was eliminated.
A one-time, non-compounding benefit increase of 2.50% minus the actual 2024 adjustment will be payable in a lump
sum for calendar year 2024 by March 31, 2024.
2022 Changes in Actuarial Assumptions:
The mortality improvement scale was changed from Scale MP-2020 to Scale MP-2021.
2021 Changes in Actuarial Assumptions:
The investment return and single discount rates were changed from 7.50% to 6.50% for financial reporting purposes.
The mortality improvement scale was changed from Scale MP-2019 to Scale MP-2020.
2020 Changes in Actuarial Assumptions:
The price inflation assumption was decreased from 2.50% to 2.25%.
The payroll growth assumption was decreased from 3.25% to 3.00%.
Assumed salary increase rates were decreased 0.25% and assumed rates of retirement were changed resulting in more
unreduced (normal) retirements and slightly fewer Rule of 90 and early retirements. Assumed rates of termination and
disability were also changed.
Base mortality tables were changed from RP-2014 tables to Pub-2010 tables, with adjustments.
The mortality improvement scale was changed from Scale MP-2018 to Scale MP-2019.
The spouse age difference was changed from two years older for females to one year older.
The assumed number of married male new retirees electing the 100% Joint & Survivor option changed from 35% to
45%. The assumed number of married female new retirees electing the 100% Joint & Survivor option changed from
15% to 30%. The corresponding number of married new retirees electing the Life annuity option was adjusted
accordingly.
2020 Changes in Plan Provisions:
Augmentation for current privatized members was reduced to 2.0% for the period July 1, 2020 through December 31,
2023 and 0.0% after. Augmentation was eliminated for privatizations occurring after June 30, 2020.
2019 Changes in Actuarial Assumptions:
The mortality projection scale was changed from MP-2017 to MP-2018.
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CITY OF LINO LAKES, MINNESOTA
REQUIRED SUPPLEMENTARY INFORMATION
NOTES TO RSI
December 31, 2023
2019 Changes in the Plan Provisions:
The employer supplemental contribution was changed prospectively, decreasing from $31.0 million to $21.0 million per
year. The State’s special funding contribution was changed prospectively, requiring $16.0 million due per year through
2031.
2018 Changes in Actuarial Assumptions:
The mortality projection scale was changed from MP-2015 to MP-2017.
The assumed benefit increase was changed from 1.00% per year through 2044 and 2.50% per year thereafter to 1.25%
per year.
2017 Changes in Actuarial Assumptions:
The Combined Service Annuity (CSA) loads were changed from 0.8% for active members and 60% for vested and non-
vested deferred members. The revised CSA loads are now 0.0% for active member liability, 15.0% for vested deferred
member liability and 3.0% for non-vested deferred member liability.
The assumed post-retirement benefit increase rate was changed from 1.0% per year for all years to 1.0% per year
through 2044 and 2.5% per year thereafter.
2016 Changes in Actuarial Assumptions:
The assumed post-retirement benefit increase rate was changed from 1.0% per year through 2035 and 2.5% per year
thereafter to 1.0% per year for all future years.
The assumed investment return was changed from 7.9% to 7.5%. The single discount rate was changed from 7.9% to
7.5%.
Other assumptions were changed pursuant to the experience study dated June 30, 2015. The assumed future salary
increases, payroll growth, and inflation were decreased by 0.25% to 3.25% for payroll growth and 2.50% for inflation.
PERA – Public Employees Police and Fire Fund
2023 Changes in Actuarial Assumptions:
The investment return assumption was changed from 6.50% to 7.00%.
The single discount rate changed from 5.40% to 7.00%
2023 Changes in Plan Provisions:
An additional one-time direct state aid contribution of $19.4 million was contributed to the Plan on October 1, 2023.
Vesting requirement for new hires after June 30, 2014, was changed from a graded 20-year vesting schedule to a graded
10-year vesting schedule, with 50% vesting after five years, increasing incrementally to 100% after 10 years.
A one-time, non-compounding benefit increase of 3.00% will be payable in a lump sum for calendar year 2024 by March
31, 2024.
Psychological treatment is required effective July 1, 2023, prior to approval for a duty disability benefit for a
psychological condition relating to the member’s occupation.
The total and permanent duty disability benefit was increased, effective July 1, 2023.
2022 Changes in Actuarial Assumptions:
The single discount rate changed from 6.50% to 5.4%.
The mortality improvement scale was changed from Scale MP-2020 to Scale MP-2021.
2021 Changes in Actuarial Assumptions:
The investment return and single discount rates were changed from 7.50% to 6.50% for financial reporting purposes.
The inflation assumption was changed from 2.50% to 2.25%.
The payroll growth assumption was changed from 3.25% to 3.00%.
The base mortality tables for healthy annuitants, disabled annuitants and employees were changed from RP-2014 tables
to Pub-2010 Public Safety Mortality tables. The mortality improvement scale was changed from MP-2019 to MN-2020.
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CITY OF LINO LAKES, MINNESOTA
REQUIRED SUPPLEMENTARY INFORMATION
NOTES TO RSI
December 31, 2023
Assumed salary increase and retirement rates were modified as recommended in the July 14, 2020 experience study. The
changes result in a decrease in gross salary increase rates, slightly more unreduced retirements and fewer assumed early
retirements.
Assumed rates of withdrawal were changed from select and ultimate rates to service-based rates. The changes result in
more assumed terminations.
Assumed rates of disability were increased for ages 25-44 and decreased for ages over 49. Overall, proposed rates result
in more projected disabilities.
Assumed percent married for active female members was changed from 60% to 70%.
2020 Changes in Actuarial Assumptions:
The mortality projection scale was changed from MP-2018 to MP-2019.
2019 Changes in Actuarial Assumptions:
The mortality projection scale was changed from MP-2017 to MP-2018.
2018 Changes in Actuarial Assumptions:
The mortality projection scale was changed from MP-2016 to MP-2017.
2017 Changes in Actuarial Assumptions:
The single discount rate was changed from 5.6% to 7.5%.
Assumed salary increases were changed as recommended in the June 30, 2016 experience study. The net effect is
proposed rates that average 0.34% lower than the previous rates.
Assumed rates of retirement were changed, resulting in fewer retirements.
The Combined Service Annuity (CSA) load was 30% for vested and non-vested deferred members. The CSA has been
changed to 33% for vested members and 2 percent for non-vested members.
The base mortality table for healthy annuitants was changed from the RP-2000 fully generational table to the RP-2014
fully generational table (with a base year of 2006), with male rates adjusted by a factor of 0.96. The mortality
improvement scale was changed from Scale AA to Scale MP-2016. The base mortality table for disabled annuitants was
changed from the RP-2000 disabled mortality table to the mortality tables assumed for healthy retirees.
Assumed termination rates were decreased to 3% for the first three years of service. Rates beyond the select period of
three years were adjusted, resulting in more expected terminations overall.
Assumed percentage of married female members was decreased from 65% to 60%.
Assumed age difference was changed from separate assumptions for male members (wives assumed to be three years
younger) and female members (husbands assumed to be four years older) to the assumption that males are two years
older than females.
The assumed percentage of female members electing Joint and Survivor annuities was increased.
The assumed post-retirement benefit increase rate was changed from 1.00% for all years to 1.00% per year through 2064
and 2.50% thereafter.
2016 Changes in Actuarial Assumptions:
The assumed post-retirement benefit increase rate was changed from 1.0% per year through 2037 and 2.5% per year
thereafter to 1.0% per year for all future years.
The assumed investment return was changed from 7.9% to 7.5%. The single discount rate changed from 7.9% to 5.6%.
The assumed future salary increases, payroll growth, and inflation were decreased by 0.25% to 3.25% for payroll growth
and 2.50% for inflation.
Single Employer – Fire Division
During 2021, the benefit level per year of service increased from $5,000 to $7,000. There have been no other factors, such as
changes to assumptions, that affect trends in the amounts reported since the Fire Division was created.
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COMBINING AND INDIVIDUAL NONMAJOR
FUND FINANCIAL STATEMENTS AND SCHEDULES
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109
SPECIAL REVENUE FUNDS
Special Revenue Funds account for the proceeds of specific revenue sources that
are legally restricted to expenditures for specified purposes.
DEBT SERVICE FUNDS
Debt Service Funds account for the accumulation of resources for, and payment of, interest,
principal and related costs on general long-term debt.
CAPITAL PROJECT FUNDS
Capital Project Funds account for financial resources to be used for the acquisition or
construction of major capital facilities (other than those financed by Proprietary Funds).
PERMANENT FUNDS
Permanent Funds account for financial resources that are legally restricted to the extent that only
earnings, and not the principal, may be used for purposes that support the City’s programs.
The City maintains one permanent fund – the Environment and Stewardship Fund. This fund
accounts for the use of funds received for environmental maintenance and improvements in the
Foxborough area, as well as funds received for the Preserve area.
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CITY OF LINO LAKES, MINNESOTA
COMBINING BALANCE SHEET Statement 19
NONMAJOR GOVERNMENTAL FUNDS
December 31, 2023
Permanent
Fund Total
Environment & Nonmajor
Special Debt Capital Stewardship Governmental
Revenue Service Project Fund Funds
Assets
Cash and investments $1,305,494 $4,428,778 $6,904,744 $143,454 $12,782,470
Due from other governments - - 13,950 - 13,950
Accounts receivable - net - - 2,500 - 2,500
Advances to other funds - - 30,652 - 30,652
Taxes receivable:
Due from county - - 2,769 - 2,769
Special assessments receivable:
Due from county - 1,460 486 - 1,946
Deferred - 460,789 691,752 - 1,152,541
Leases receivable - - 1,244,818 - 1,244,818
Interfund loan receivable - - 1,169,094 - 1,169,094
Total assets $1,305,494 $4,891,027 $10,060,765 $143,454 $16,400,740
Liabilities, Deferred Inflows of Resources, and Fund Balance
Liabilities:
Accounts payable $23,498 $3,370 $130,424 $4,850 $162,142
Due to other governments 45 - - - 45
Advances from other funds - - 30,652 - 30,652
Retainage payable - - 56,268 - 56,268
Total liabilities 23,543 3,370 217,344 4,850 249,107
Deferred inflows of resources:
Unavailable revenue - 460,789 691,752 - 1,152,541
Lease related - - 1,244,818 - 1,244,818
Total deferred inflows of resources - 460,789 1,936,570 - 2,397,359
Fund balance:
Nonspendable - - - 100,000 100,000
Restricted 1,001,983 4,426,868 1,615,734 38,604 7,083,189
Committed 279,968 - - - 279,968
Assigned - - 6,334,784 - 6,334,784
Unassigned - - (43,667) - (43,667)
Total fund balance 1,281,951 4,426,868 7,906,851 138,604 13,754,274
Total liabilities, deferred inflows
of resources, and fund balance $1,305,494 $4,891,027 $10,060,765 $143,454 $16,400,740
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CITY OF LINO LAKES, MINNESOTA
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND Statement 20
CHANGES IN FUND BALANCE
NONMAJOR GOVERNMENTAL FUNDS
For The Year Ended December 31, 2023
Permanent
Fund Total
Environment & Nonmajor
Special Debt Capital Stewardship Governmental
Revenue Service Project Fund Funds
Revenues:
General property taxes $ - $1,574,384 $975,446 $ - $2,549,830
Other taxes 32,793 37,855 - - 70,648
Tax increment - - 903,027 - 903,027
Special assessments - 81,771 208,950 - 290,721
Intergovernmental 932,033 - 22,620 954,653
Charges for services 1,650 - 427,916 - 429,566
Fines and forfeits 6,729 - - - 6,729
Investment earnings 39,493 205,221 320,266 6,923 571,903
Miscellaneous 19,965 - - 8,800 28,765
Total revenues 1,032,663 1,899,231 2,858,225 15,723 5,805,842
Expenditures:
Current:
General government 1,222 - 63,933 - 65,155
Public safety 144,839 - 810 - 145,649
Public works - - 1,275,375 - 1,275,375
Culture and recreation 37,566 - 38,601 - 76,167
Community development 766 - 214,163 - 214,929
Conservation of natural resources - - 1,843 10,125 11,968
Capital outlay:
General government - - 10,918 - 10,918
Public safety 2,500 - - - 2,500
Public works - - 1,260,648 - 1,260,648
Culture and recreation - - 825,055 - 825,055
Debt service:
Principal - 2,439,885 - - 2,439,885
Interest and fiscal charges - 602,744 - - 602,744
Total expenditures 186,893 3,042,629 3,691,346 10,125 6,930,993
Revenues over (under) expenditures 845,770 (1,143,398) (833,121)5,598 (1,125,151)
Other financing sources (uses):
Transfers in - 905,942 899,877 - 1,805,819
Transfers out (249,294) (480,000) (759,371) - (1,488,665)
Total other financing sources (uses) (249,294) 425,942 140,506 - 317,154
Net change in fund balance 596,476 (717,456) (692,615)5,598 (807,997)
Fund balance - January 1 685,475 5,144,324 8,599,466 133,006 14,562,271
Fund balance - December 31 $1,281,951 $4,426,868 $7,906,851 $138,604 $13,754,274
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SPECIAL REVENUE FUNDS
Special Revenue Funds are used to account for the proceeds of specific revenue sources that are
legally restricted to expenditures for particular purposes. The City maintained the following
nonmajor Special Revenue Funds during the year.
Economic Development Authority – established to account for the receipt and uses of
funds for economic development purposes.
Cable TV and Communications – established to account for activities relating to Cable
TV and Communications.
Blue Heron Days – established to account for the activities associated with the Blue
Heron Days festival.
Federal Forfeitures - Justice – established to account for activities associated with the
receipt and use of equitable sharing paid from the U.S. Department of Justice Asset
Forfeiture Fund.
State Narcotics Forfeitures – established to account for activities associated with the
receipt and use of state narcotics forfeitures.
DUI Forfeitures – established to account for activities associated with the receipt and use
of DUI forfeitures.
Other Forfeitures – established to account for activities associated with the receipt and
use of other forfeitures.
Federal Forfeitures - Treasury – established to account for activities associated with the
receipt and use of equitable sharing paid from the U.S. Department of Treasury Forfeiture
Fund.
K-9 Unit – established to account for donations received by the City which are restricted
for K-9 Unit purposes.
Public Safety Aid – established to account for aid received from the State of Minnesota
for public safety purposes.
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CITY OF LINO LAKES, MINNESOTA
SUBCOMBINING BALANCE SHEET
NONMAJOR SPECIAL REVENUE FUNDS
December 31, 2023
203
Economic 204 Cable 207 State
Development TV and 205 Blue Narcotics
Authority Communications Heron Days Forfeitures
Assets
Cash and investments $247,237 $257,731 $5,640 $31,734
Total assets $247,237 $257,731 $5,640 $31,734
Liabilities and Fund Balance
Liabilities:
Accounts payable $ - $ - $196 $ -
Due to other governments - - - 45
Total liabilities - - 196 45
Fund balance:
Restricted 225,000 - 5,444 31,689
Committed 22,237 257,731 - -
Total fund balance 247,237 257,731 5,444 31,689
Total liabilities and fund balance $247,237 $257,731 $5,640 $31,734
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Statement 21
Total
210 214 Nonmajor
Federal Public Special
208 DUI 209 Other Forfeitures - 211 K-9 Safety Revenue
Forfeitures Forfeitures Treasury Unit Aid Funds
$54,000 $1,498 $25,135 $13,427 $669,092 $1,305,494
$54,000 $1,498 $25,135 $13,427 $669,092 $1,305,494
$632 $ - $2,606 $655 $19,409 $23,498
- - - - - 45
632 - 2,606 655 19,409 23,543
53,368 1,498 22,529 12,772 649,683 1,001,983
- - - - - 279,968
53,368 1,498 22,529 12,772 649,683 1,281,951
$54,000 $1,498 $25,135 $13,427 $669,092 $1,305,494
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CITY OF LINO LAKES, MINNESOTA
SUBCOMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCE
NONMAJOR SPECIAL REVENUE FUNDS
For The Year Ended December 31, 2023
203 206
Economic 204 Cable Federal 207 State
Development TV and 205 Blue Forfeitures - Narcotics
Authority Communications Heron Days Justice Forfeitures
Revenues:
Other taxes $ - $32,793 $ - $ - $ -
Intergovernmental - - 2,739 - -
Charges for services - - 1,650 - -
Fines and forfeits - - - - 4,789
Investment earnings 11,866 12,702 530 74 1,598
Miscellaneous 10,000 2,672 301 - 2,852
Total revenues 21,866 48,167 5,220 74 9,239
Expenditures:
Current:
General government - 1,222 - - -
Public safety - - - 25,018 16,163
Culture and recreation - 22,542 15,024 - -
Community development 766 - - - -
Capital outlay
Public safety - - - - -
Total expenditures 766 23,764 15,024 25,018 16,163
Revenues over (under) expenditures 21,100 24,403 (9,804) (24,944) (6,924)
Other financing sources (uses):
Transfers out - (20,000) - - -
Net change in fund balance 21,100 4,403 (9,804) (24,944) (6,924)
Fund balance - January 1 226,137 253,328 15,248 24,944 38,613
Fund balance - December 31 $247,237 $257,731 $5,444 $0 $31,689
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Statement 22
Total
210 214 Nonmajor
Federal Public Special
208 DUI 209 Other Forfeitures - 211 K-9 Safety Revenue
Forfeitures Forfeitures Treasury Unit Aid Funds
$ - $ - $ - $ - -$ $32,793
- - - - 929,294 932,033
- - - - - 1,650
1,940 - - - - 6,729
3,125 84 743 705 8,066 39,493
4,140 - - - - 19,965
9,205 84 743 705 937,360 1,032,663
- - - - - 1,222
26,338 285 15,888 2,764 58,383 144,839
- - - - - 37,566
- - - - - 766
2,500 - - - - 2,500
28,838 285 15,888 2,764 58,383 186,893
(19,633) (201) (15,145) (2,059) 878,977 845,770
- - - - (229,294) (249,294)
(19,633) (201) (15,145) (2,059) 649,683 596,476
73,001 1,699 37,674 14,831 - 685,475
$53,368 $1,498 $22,529 $12,772 $649,683 $1,281,951
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DEBT SERVICE FUNDS
Debt Service Funds are used to account for the accumulation of resources for, and the payment
of, interest, principal and related costs on general long-term debt. The City’s Debt Service Funds
account for four types of bonded indebtedness:
General Debt Bonds – are repaid primarily from property taxes.
Improvement Bonds and Notes – are repaid primarily from special assessments.
Public Facility Lease Revenue Bonds – are repaid primarily from lease revenues received
from the EDA leasing the buildings to the City of Lino Lakes and other tenants.
Revenue Bonds – these bonds were issued to finance various improvements and will be
repaid primarily from pledged revenues derived from the constructed assets.
Capital Note – this note was issued to finance cable communications equipment and will
be repaid from revenues derived from franchise fees.
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CITY OF LINO LAKES, MINNESOTA
SUBCOMBINING BALANCE SHEET
NONMAJOR DEBT SERVICE FUNDS
December 31, 2023
332 G.O.336 G.O. 337 G.O.
TIF 335 G.O. Improvement Improvement 338 G.O.
Bonds Bonds Bonds Bonds Bonds
of 2007A of 2012A of 2013A of 2014A of 2015A
Assets
Cash and investments $145,304 $238,235 $297,545 $312,003 $694,734
Special assessments receivable:
Due from county - - - - -
Deferred - - 106,206 - -
Total assets $145,304 $238,235 $403,751 $312,003 $694,734
Liabilities, Deferred Inflows of Resources, and Fund Balance
Liabilities:
Accounts payable $ - $ - $ - $ - $ -
Deferred inflows of resources:
Unavailable revenue - - 106,206 - -
Fund balance:
Restricted 145,304 238,235 297,545 312,003 694,734
Total liabilities, deferred inflows of
resources, and fund balance $145,304 $238,235 $403,751 $312,003 $694,734
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Statement 23
339 EDA 341 G.O. Total
Lease 340 G.O. Utility 345 G.O. Nonmajor
Revenue Capital Revenue 344 G.O. Utility Revenue 346 G.O. Debt
Bonds Note Bonds Bonds Bonds Bonds Service
of 2015B of 2016A of 2016A of 2018A of 2020A of 2021A Funds
$379,136 $1,137 $264,154 $1,660,716 $228,566 $207,248 $4,428,778
- - - 1,460 - - 1,460
- - - 354,583 - - 460,789
$379,136 $1,137 $264,154 $2,016,759 $228,566 $207,248 $4,891,027
$ - $ - $ - $3,370 $ - $ - $3,370
- - - 354,583 - - 460,789
379,136 1,137 264,154 1,658,806 228,566 207,248 4,426,868
$379,136 $1,137 $264,154 $2,016,759 $228,566 $207,248 $4,891,027
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122
CITY OF LINO LAKES, MINNESOTA
SUBCOMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCE
NONMAJOR DEBT SERVICE FUNDS
For The Year Ended December 31, 2023
3
332 G.O.336 G.O. 337 G.O.
315 TIF 335 G.O. Improvement Improvement 338 G.O.
Certificates of Bonds Bonds Bonds Bonds Bonds
Indebtedness of 2007A of 2012A of 2013A of 2014A of 2015A
Revenues:
General property taxes $106,299 $ - $176,109 $ - $ - $273,959
Other taxes - - - - - -
Special assessments - - - 39,000 - -
Investment earnings 17,970 7,204 6,911 13,503 15,278 26,709
Total revenues 124,269 7,204 183,020 52,503 15,278 300,668
Expenditures:
Debt service:
Principal 100,235 265,000 165,000 65,000 150,000 210,000
Interest and fiscal charges 1,002 19,031 8,566 5,915 10,745 45,027
Total expenditures 101,237 284,031 173,566 70,915 160,745 255,027
Revenues over (under) expenditures 23,032 (276,827)9,454 (18,412) (145,467)45,641
Other financing sources (uses):
Transfers in - 282,016 - - 121,576 -
Transfers out (327,777) - - - - -
Total other financing sources (uses)(327,777) 282,016 - - 121,576 -
Net change in fund balance (304,745)5,189 9,454 (18,412)(23,891)45,641
Fund balance - January 1 304,745 140,115 228,781 315,957 335,894 649,093
Fund balance - December 31 $0 $145,304 $238,235 $297,545 $312,003 $694,734
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Statement 24
339 EDA 341 G.O. 343 G.O. Total
Lease 340 G.O. Utility Tax 345 G.O. Nonmajor
Revenue Capital Revenue Abatement 344 G.O. Utility Revenue 346 G.O. Debt
Bonds Note Bonds Bonds Bonds Bonds Bonds Service
of 2015B of 2016A of 2016A of 2016C of 2018A of 2020A of 2021A Funds
$320,815 $ - $ - $ - $485,737 $ - $211,465 $1,574,384
- 37,855 - - - - - 37,855
- - - - 42,771 - - 81,771
12,090 225 12,986 7,439 68,262 12,017 4,627 205,221
332,905 38,080 12,986 7,439 596,770 12,017 216,092 1,899,231
190,000 34,650 145,000 305,000 410,000 235,000 165,000 2,439,885
110,353 3,206 15,215 4,687 232,922 111,065 35,010 602,744
300,353 37,856 160,215 309,687 642,922 346,065 200,010 3,042,629
32,552 224 (147,229) (302,248) (46,152) (334,048) 16,082 (1,143,398)
- - 158,250 - - 344,100 - 905,942
- - - (152,223) - - - (480,000)
- - 158,250 (152,223) - 344,100 - 425,942
32,552 224 11,021 (454,471) (46,152) 10,052 16,082 (717,456)
346,584 913 253,133 454,471 1,704,958 218,514 191,166 5,144,324
$379,136 $1,137 $264,154 $0 $1,658,806 $228,566 $207,248 $4,426,868
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CAPITAL PROJECT FUNDS
Capital Project Funds account for the acquisition or construction of major capital facilities other
than those financed by Proprietary Funds. The City maintained the following nonmajor Capital
Project Funds during the year:
Closed Bond – to account for excess funds from matured bond issues.
Building and Facilities – to account for the activities associated with the maintenance and
replacement of municipal buildings and facilities.
Office Equipment Replacement – to account for the receipt and use of funds for office
equipment purchases.
Dedicated Parks – to account for the receipts and use of monies collected from park
dedication fees.
Tax Increment Financing Funds – to account for development projects financed with tax
increments.
Pavement Management – to account for the financing of street maintenance projects.
Street Reconstruction – to account for the financing of future reconstruction of City
streets.
Park and Trail Improvements – to account for park and trail improvement activities.
Comp Plan Update – this fund accounts for the financing sources received and
expenditures incurred to update the City’s Comprehensive Plan.
Pheasant Run Reconstruction – to account for the financing of the Pheasant Run street
reconstruction project.
2024 Street Reconstruction – to account for the financing of the 2024 Street
Reconstruction project.
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CITY OF LINO LAKES, MINNESOTA
SUBCOMBINING BALANCE SHEET Statement 25
NONMAJOR CAPITAL PROJECT FUNDS Page 1 of 2
December 31, 2023
403 Office 405 417 Tax
301 Closed 401 Building Equipment Dedicated Increment
Bond and Facilities Replacement Parks Financing 1-10
Assets
Cash and investments $464,979 $1,778,668 $58,189 $1,369,980 $ -
Due from other governments - - - - -
Accounts receivable - net - 2,500 - - -
Advances to other funds - - - - -
Taxes receivable:
Due from county - - - - 1,520
Special assessments receivable:
Due from county - - - - -
Deferred - - - - -
Leases receivable - 1,244,818 - - -
Interfund loan receivable - 1,169,094 - - -
Total assets $464,979 $4,195,080 $58,189 $1,369,980 $1,520
Liabilities, Deferred Inflows of Resources, and Fund Balance
Liabilities:
Accounts payable $1,940 $2,500 $ - $854 $ -
Advances from other funds - - - - -
Retainage payable - - - 30,172 -
Total liabilities 1,940 2,500 - 31,026 -
Deferred inflows of resources:
Unavailable revenue - - - - -
Lease related - 1,244,818 - - -
Total deferred inflows of resources - 1,244,818 - - -
Fund balance:
Restricted - - - 1,338,954 1,520
Assigned 463,039 2,947,762 58,189 - -
Unassigned - - - - -
Total fund balance 463,039 2,947,762 58,189 1,338,954 1,520
Total liabilities, deferred inflows of
resources, and fund balance $464,979 $4,195,080 $58,189 $1,369,980 $1,520
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CITY OF LINO LAKES, MINNESOTA
SUBCOMBINING BALANCE SHEET
NONMAJOR CAPITAL PROJECT FUNDS
December 31, 2023
418 Tax 419 Tax 430 Tax 421
Increment Increment Increment Pavement
Financing 1-11 Financing 1-12 Financing 1-13 Management
Assets
Cash and investments $ - $271,951 $2,170 $222,602
Due from other governments - - - -
Accounts receivable - net - - - -
Advances to other funds - - - 30,652
Taxes receivable:
Due from county 1,132 117 - -
Special assessments receivable:
Due from county - - - -
Deferred - - - -
Leases receivable - - - -
Interfund loan receivable - - - -
Total assets $1,132 $272,068 $2,170 $253,254
Liabilities, Deferred Inflows of Resources, and Fund Balance
Liabilities:
Accounts payable $ - $110 $ - $80,820
Advances from other funds - - - -
Retainage payable - - - 1,544
Total liabilities - 110 - 82,364
Deferred inflows of resources:
Unavailable revenue - - - -
Lease related - - - -
Total deferred inflows of resources - - - -
Fund balance:
Restricted 1,132 271,958 2,170 -
Assigned - - - 170,890
Unassigned - - - -
Total fund balance 1,132 271,958 2,170 170,890
Total liabilities, deferred inflows of
resources, and fund balance $1,132 $272,068 $2,170 $253,254
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Statement 25
Page 2 of 2
Total
422 Surface 425 487 488 Nonmajor
Water 423 Street Park and Trail 484 Comp Pheasant Run 2024 Street Capital
Management Reconstruction Improvements Plan Update Reconstruction Reconstruction Project Funds
$1,972,416 $451,551 $235,913 $23,555 $52,770 $ - $6,904,744
13,950 - - - - - 13,950
- - - - - - 2,500
- - - - - - 30,652
- - - - - - 2,769
486 - - - - - 486
670,905 20,847 - - - - 691,752
- - - - - - 1,244,818
- - - - - - 1,169,094
$2,657,757 $472,398 $235,913 $23,555 $52,770 $ - $10,060,765
$20,993 $ - $ - $5,545 $4,647 $13,015 $130,424
- - - - - 30,652 30,652
678 - - - 23,874 - 56,268
21,671 - - 5,545 28,521 43,667 217,344
670,905 20,847 - - - - 691,752
- - - - - - 1,244,818
670,905 20,847 - - - - 1,936,570
- - - - - 1,615,734
1,965,181 451,551 235,913 18,010 24,249 - 6,334,784
- - - - - (43,667) (43,667)
1,965,181 451,551 235,913 18,010 24,249 (43,667) 7,906,851
$2,657,757 $472,398 $235,913 $23,555 $52,770 $ - $10,060,765
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CITY OF LINO LAKES, MINNESOTA
SUBCOMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCE
NONMAJOR CAPITAL PROJECT FUNDS
For The Year Ended December 31, 2023
403 Office 405 417 Tax
301 Closed 401 Building Equipment Dedicated Increment
Bond and Facilities Replacement Parks Financing 1-10
Revenues:
General property taxes $ - $ - $25,000 $ - $ -
Tax increment - - - - 245,294
Special assessments - - - - -
Intergovernmental - - - - -
Charges for services - 208,896 - 125,736 -
Investment earnings 21,166 54,111 2,326 83,029 1,760
Total revenues 21,166 263,007 27,326 208,765 247,054
Expenditures:
Current:
General government 26,539 21,401 10,448 - -
Public safety - - 810 - -
Public works - - 1,473 - -
Culture and recreation - - - 31,201 -
Community development - - 1,189 - 1,260
Conservation of natural resources - - 1,843 - -
Capital outlay:
General government - 10,918 - - -
Public works - - - -
Culture and recreation - - - 787,573 -
Total expenditures 26,539 32,319 15,763 818,774 1,260
Revenues over (under) expenditures (5,373) 230,688 11,563 (610,009)245,794
Other financing sources (uses):
Transfers in - - - - -
Transfers out - - - - (247,277)
Total other financing sources (uses) - - - - (247,277)
Net change in fund balance (5,373) 230,688 11,563 (610,009)(1,483)
Fund balance - January 1 468,412 2,717,074 46,626 1,948,963 3,003
Fund balance - December 31 $463,039 $2,947,762 $58,189 $1,338,954 $1,520
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Statement 26
Page 1 of 2
418 Tax 419 Tax 430 Tax 421 422 Surface
Increment Increment Increment Pavement Water 423 Street
Financing 1-11 Financing 1-12 Financing 1-13 Management Management Reconstruction
$ - $ - $ - $860,446 $ - $ -
399,163 254,246 4,324 - - -
- - - - 197,401 11,549
- - - - 22,620 -
- - - - 93,284 -
2,404 5,286 9 8,249 92,341 28,899
401,567 259,532 4,333 868,695 405,646 40,448
- - - - - -
- - - - - -
- - - 1,191,663 82,239 -
- - - - - -
3,163 206,388 2,163 - - -
- - - - - -
- - - - - -
- - - 64,668 59,369 -
- - - - - -
3,163 206,388 2,163 1,256,331 141,608 -
398,404 53,144 2,170 (387,636) 264,038 40,448
- - - 219,403 - -
(363,822) - - - - (148,272)
(363,822) - - 219,403 - (148,272)
34,582 53,144 2,170 (168,233) 264,038 (107,824)
(33,450) 218,814 - 339,123 1,701,143 559,375
$1,132 $271,958 $2,170 $170,890 $1,965,181 $451,551
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CITY OF LINO LAKES, MINNESOTA
SUBCOMBINING STATEMENT OF REVENUES,Statement 26
EXPENDITURES AND CHANGES IN FUND BALANCE Page 2 of 2
NONMAJOR CAPITAL PROJECT FUNDS
For The Year Ended December 31, 2023
Total
425 487 488 Nonmajor
Park and Trail 484 Comp Pheasant Run 2024 Street Capital
Improvements Plan Update Reconstruction Reconstruction Project Funds
Revenues:
General property taxes $90,000 $ - $ - $ - $975,446
Tax increment - - - - 903,027
Special assessments - - - - 208,950
Intergovernmental - - - - 22,620
Charges for services - - - - 427,916
Investment earnings 9,805 284 10,597 - 320,266
Total revenues 99,805 284 10,597 - 2,858,225
Expenditures:
Current:
General government - 5,545 - - 63,933
Public safety - - - - 810
Public works - - - - 1,275,375
Culture and recreation 7,400 - - - 38,601
Community development - - - - 214,163
Conservation of natural resources - - - - 1,843
Capital outlay:
General government - - - - 10,918
Public works - - 1,092,944 43,667 1,260,648
Culture and recreation 37,482 - - - 825,055
Total expenditures 44,882 5,545 1,092,944 43,667 3,691,346
Revenues over (under) expenditures 54,923 (5,261) (1,082,347) (43,667) (833,121)
Other financing sources (uses):
Transfers in - 25,000 655,474 - 899,877
Transfers out - - - - (759,371)
Total other financing sources (uses) - 25,000 655,474 - 140,506
Net change in fund balance 54,923 19,739 (426,873) (43,667) (692,615)
Fund balance - January 1 180,990 (1,729) 451,122 - 8,599,466
Fund balance - December 31 $235,913 $18,010 $24,249 ($43,667) $7,906,851
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STATISTICAL SECTION (UNAUDITED)
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128
135
This part of the City of Lino Lakes, Minnesota's Annual Comprehensive Financial Report presents detailed
information as a context for understanding what the information in the financial statements, note disclosures
and required supplementary information says about the City's overall financial health.
Table
Number
Financial Trends Tables 1-4
These tables contain trend information to help the reader understand how the City's financial
performance and well-being have changed over time.
Revenue Capacity Tables 5-8
These tables contain information to help the reader assess the City's most significant local
revenue source, the property tax.
Debt Capacity Tables 9-12
These tables present information to help the reader assess the affordability of the City's current
levels of outstanding debt and the City's ability to issue additional debt in the future.
Demographic and Economic Information Tables 13-14
These tables offer demographic and economic indicators to help the reader understand the
environment wihthin which the City's financial activities take place.
Operating Information Tables 15-17
These tables contain service and infrastructure data to help the reader understand how the
information in the City's financial report relates to the services the City provides and the
activities it performs.
STATISTICAL SECTION (UNAUDITED)
Contents
129
136
CITY OF LINO LAKES, MINNESOTA
NET POSITION BY COMPONENT
Last Ten Fiscal Years
(Accrual Basis of Accounting)
2014 2015 2016 2017
Governmental activities:
Net investment in capital assets $19,540,807 $18,230,746 $18,597,344 $22,868,259
Restricted 8,666,357 8,635,293 13,342,852 11,730,147
Unrestricted 20,527,704 13,888,120 10,187,254 12,017,212
Total governmental activities net position $48,734,868 $40,754,159 $42,127,450 $46,615,618
Business-type activities:
Net investment in capital assets $27,556,022 $29,127,829 $31,860,610 $31,831,950
Unrestricted 13,888,278 14,672,630 13,863,447 14,846,045
Total business-type activities net position $41,444,300 $43,800,459 $45,724,057 $46,677,995
Primary government:
Net investment in capital assets $47,096,829 $47,358,575 $50,457,954 $54,700,209
Restricted 8,666,357 8,635,293 13,342,852 11,730,147
Unrestricted 34,415,982 28,560,750 24,050,701 26,863,257
Total primary government net position $90,179,168 $84,554,618 $87,851,507 $93,293,613
GASB 68 was implemented in 2015. Net position was restated for 2014 to reflect the reporting of net pension liability
and pension related deferred outflows of resources. Net position for years prior to 2014 was not restated.
GASB 75 was implemented in 2017. Net position was restated for 2016 to reflect the reporting of the OPEB liability
and OPEB related deferred inflows of resources. Net position for years prior to 2016 was not restated.
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137
Table 1
2018 2019 2020 2021 2022 2023
$24,640,555 $28,433,053 $31,960,308 $38,987,698 $43,292,333 $48,061,305
10,579,817 12,390,431 13,446,203 13,889,250 10,200,962 9,398,180
16,577,520 17,640,035 18,686,238 21,975,414 21,078,214 21,364,755
$51,797,892 $58,463,519 $64,092,749 $74,852,362 $74,571,509 $78,824,240
$32,709,079 $36,390,820 $43,366,197 $43,566,016 $49,792,563 $50,119,172
15,570,827 16,237,228 16,054,144 16,425,602 14,574,403 15,375,587
$48,279,906 $52,628,048 $59,420,341 $59,991,618 $64,366,966 $65,494,759
$57,349,634 $64,823,873 $75,326,505 $82,553,714 $93,084,896 $98,180,477
10,579,817 12,390,431 13,446,203 13,889,250 10,200,962 9,398,180
32,148,347 33,877,263 34,740,382 38,401,016 35,652,617 36,740,342
$100,077,798 $111,091,567 $123,513,090 $134,843,980 $138,938,475 $144,318,999
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138
CITY OF LINO LAKES, MINNESOTA
CHANGES IN NET POSITION
Last Ten Fiscal Years
(Accrual Basis of Accounting)
2014 2015 2016 2017
Expenses
Governmental activities:
General government $2,036,550 $2,016,351 $2,456,864 $2,395,633
Public safety 4,107,759 5,135,865 6,567,523 5,166,538
Public works 5,880,030 7,971,712 6,228,893 5,492,395
Culture and recreation - - - -
Conservation of natural resources 159,649 186,111 216,905 200,016
Community development 407,448 432,268 454,144 459,455
Interest and fees on long-term debt 618,680 632,876 831,529 518,897
Total governmental activities expenses 13,210,116 16,375,183 16,755,858 14,232,934
Business-type activities:
Water 965,641 1,394,897 1,367,693 1,245,249
Sewer 1,628,258 2,089,842 1,850,962 1,901,821
Storm water - - - -
Total business-type activities expenses 2,593,899 3,484,739 3,218,655 3,147,070
Total primary government expenses $15,804,015 $19,859,922 $19,974,513 $17,380,004
Program revenues
Governmental activities:
Charges for services:
General government $103,072 $818,468 $520,231 $550,117
Public safety 763,470 199,498 1,359,426 2,249,152
Public works 621,221 603,866 865,327 801,633
Culture and recreation - - - -
Conservation of natural resources 1,882 - - -
Community development 39,395 - - -
Operating grants and contributions 840,676 526,107 722,858 1,106,014
Capital grants and contributions 335,733 1,176,732 5,046,307 4,141,383
Total governmental activities program revenues 2,705,449 3,324,671 8,514,149 8,848,299
Business-type activities:
Charges for services:
Water 965,425 1,014,836 1,094,897 1,150,834
Sewer 1,564,099 1,621,633 1,659,322 1,698,963
Storm water - - - -
Operating grants and contributions 263,024 263,024 - -
Capital grants and contributions 1,035 3,035,031 1,543,947 836,029
Total business-type activities 2,793,583 5,934,524 4,298,166 3,685,826
Total primary government program revenues $5,499,032 $9,259,195 $12,812,315 $12,534,125
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Table 2
Page 1 of 2
2018 2019 2020 2021 2022 2023
$2,345,386 $2,466,130 $4,197,819 $2,828,407 $3,117,688 $3,041,049
4,749,394 5,053,511 4,867,134 4,706,881 6,512,493 7,130,294
5,384,522 5,810,919 4,118,477 6,260,599 6,377,440 5,604,543
- - - - 4,029,146 3,350,309
201,590 183,982 161,556 178,581 235,376 257,150
576,794 686,421 660,660 791,930 884,336 531,413
414,607 498,587 733,207 654,287 562,248 497,903
13,672,293 14,699,550 14,738,853 15,420,685 21,718,727 20,412,661
1,332,755 1,322,811 1,532,282 1,621,486 3,019,350 2,027,102
1,964,471 2,002,711 2,199,865 2,186,992 2,347,539 2,535,243
- - - - 251,478 577,404
3,297,226 3,325,522 3,732,147 3,808,478 5,618,367 5,139,749
$16,969,519 $18,025,072 $18,471,000 $19,229,163 $27,337,094 $25,552,410
$562,816 $612,237 $587,888 $892,386 $699,316 $507,564
1,591,658 1,255,363 1,235,829 1,688,606 1,616,634 1,279,955
448,009 1,273,900 1,106,248 2,528,275 1,574,335 1,544,038
- - - - 1,046,848 1,127,355
- - - - - -
- - - - - 10,000
861,429 870,532 2,470,024 1,019,752 1,119,449 1,866,131
5,187,023 6,820,419 6,894,207 7,931,093 2,800,604 2,996,602
8,650,935 10,832,451 12,294,196 14,060,112 8,857,186 9,331,645
1,217,589 1,172,580 1,341,559 1,683,290 1,845,312 2,323,763
1,753,712 1,771,143 1,803,231 1,892,040 1,952,299 2,079,761
- - - - 486,069 552,121
- - 42,152 - - 59,032
1,242,032 2,894,794 2,887,266 752,403 5,268,556 8,545
4,213,333 5,838,517 6,074,208 4,327,733 9,552,236 5,023,222
$12,864,268 $16,670,968 $18,368,404 $18,387,845 $18,409,422 $14,354,867
133
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CITY OF LINO LAKES, MINNESOTA
CHANGES IN NET POSITION
Last Ten Fiscal Years
(Accrual Basis of Accounting)
2014 2015 2016 2017
Net (expense) revenue:
Governmental activities ($10,504,667) ($13,050,512) ($8,241,709) ($5,384,635)
Business-type activities 199,684 2,449,785 1,079,511 538,756
Total primary government, net (10,304,983) (10,600,727) (7,162,198) (4,845,879)
General revenues and other changes in net position:
Governmental activities:
Property taxes 8,806,886 9,243,236 9,343,500 9,753,971
Unrestricted grants and contributions 4,443 5,363 91,385 181,712
Unrestricted investment earnings 265,695 112,961 210,142 207,792
Gain on disposal of capital assets 1,727 17,836 66,255 38,022
Special item - withdrawal from fire district - - 1,333,166 -
Transfers 69,294 66,834 (914,414) (308,694)
Total governmental activities 9,148,045 9,446,230 10,130,034 9,872,803
Business-type activities:
Unrestricted investment earnings 154,468 51,167 107,119 106,488
Gain on disposal of capital assets - - - -
Transfers (69,294) (66,834) 914,414 308,694
Total business-type activities 85,174 (15,667) 1,021,533 415,182
Total primary government $9,233,219 $9,430,563 $11,151,567 $10,287,985
Change in net position:
Governmental activities ($1,356,622) ($3,604,282) $1,888,325 $4,488,168
Business-type activities 284,858 2,434,118 2,101,044 953,938
Total primary government change in net position ($1,071,764) ($1,170,164) $3,989,369 $5,442,106
GASB 68 was implemented in 2015. Pension expense for years prior to 2015 was not restated.
GASB 75 was implemented in 2017. OPEB expense for years prior to 2017 was not restated.
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Table 2
Page 2 of 2
2018 2019 2020 2021 2022 2023
($5,021,358) ($3,867,099) ($2,444,657) ($1,360,573) ($12,861,541) ($11,086,803)
916,107 2,512,995 2,342,061 519,255 3,933,869 (116,527)
(4,105,251)(1,354,104)(102,596)(841,318)(8,927,672) (11,203,330)
10,229,691 10,706,977 11,259,043 12,006,161 12,622,388 13,989,700
59,508 38,926 47,188 6,587 2,117,908 270,011
369,485 1,029,944 684,384 (171,260)(1,139,063)1,554,657
17,318 68,472 150,041 387,972 66,852 35,689
- - - - - -
(472,370)(1,311,593)(4,066,269)(109,774)(1,142,554)(516,310)
10,203,632 10,532,726 8,074,387 12,119,686 12,525,531 15,333,747
213,434 523,554 383,963 (86,764)(645,918)728,010
- - - 29,012 - -
472,370 1,311,593 4,066,269 109,774 1,142,554 516,310
685,804 1,835,147 4,450,232 52,022 496,636 1,244,320
$10,889,436 $12,367,873 $12,524,619 $12,171,708 $13,022,167 $16,578,067
$5,182,274 $6,665,627 $5,629,730 $10,759,113 ($336,010) $4,252,731
1,601,911 4,348,142 6,792,293 571,277 4,430,505 1,127,793
$6,784,185 $11,013,769 $12,422,023 $11,330,390 $4,094,495 $5,380,524
135
142
CITY OF LINO LAKES, MINNESOTA
FUND BALANCES, GOVERNMENTAL FUNDS
Last Ten Fiscal Years
(Modified Accrual Basis of Accounting)
2014 2015 2016 2017
General Fund:
Nonspendable $253,471 $220,677 $225,114 $243,317
Committed - - - -
Unassigned 5,053,064 5,725,736 6,031,077 6,573,608
Total general fund $5,306,535 $5,946,413 $6,256,191 $6,816,925
All other governmental funds:
Nonspendable 101,302 101,177 101,220 101,659
Restricted 2,830,526 2,637,638 6,502,424 5,289,641
Committed 152,078 163,239 170,950 175,401
Assigned 18,027,773 15,022,852 15,778,480 14,581,669
Unassigned (375,851)(3,815,304)(978,496)(2,909,173)
Total all other governmental funds $20,735,828 $14,109,602 $21,574,578 $17,239,197
Total all funds $26,042,363 $20,056,015 $27,830,769 $24,056,122
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Table 3
2018 2019 2020 2021 2022 2023
$286,186 $296,907 $315,224 $356,619 $518,196 $567,849
- 443,900 425,000 71,370 58,600 75,667
6,599,956 6,052,388 6,787,498 7,719,761 7,509,721 7,940,364
$6,886,142 $6,793,195 $7,527,722 $8,147,750 $8,086,517 $8,583,880
101,998 102,842 102,076 208,573 152,038 159,611
9,824,255 6,650,462 8,206,540 8,437,406 8,248,742 7,083,189
182,613 175,485 470,047 531,131 254,465 279,968
19,195,652 19,672,706 18,943,415 19,533,784 19,492,211 20,707,533
(2,935,459) (3,171,161) (3,129,676) (2,931,318) (2,688,775) (2,797,128)
$26,369,059 $23,430,334 $24,592,402 $25,779,576 $25,458,681 $25,433,173
$33,255,201 $30,223,529 $32,120,124 $33,927,326 $33,545,198 $34,017,053
137
144
CITY OF LINO LAKES, MINNESOTA
CHANGES IN FUND BALANCES, GOVERNMENTAL FUNDS
Last Ten Fiscal Years
2014 2015 2016 2017
Revenues:
Property taxes $8,612,011 $8,950,507 $9,369,090 $9,772,741
Licenses and permits 407,681 551,202 895,581 1,447,571
Special assessments 1,278,202 703,141 4,400,635 2,283,974
Intergovernmental 823,025 679,627 706,944 1,080,953
Charges for services 731,640 696,501 1,293,556 1,327,781
Fines and forfeits 149,653 127,803 251,653 613,593
Investment earnings 265,794 112,915 210,142 207,792
Miscellaneous 767,477 766,072 417,448 410,640
Total revenues 13,035,483 12,587,768 17,545,049 17,145,045
Expenditures:
Current:
General government 1,692,175 1,643,966 1,845,667 1,952,669
Public safety 3,845,732 11,895,482 4,333,080 4,360,517
Public works 4,156,497 4,779,696 3,203,837 3,414,412
Culture and recreation - - - -
Conservation of natural resources 149,292 191,038 201,635 183,392
Community development 402,750 422,935 425,402 433,144
Capital outlay 674,488 1,566,057 3,044,615 2,152,848
Debt service:
Principal 3,664,000 2,802,511 2,769,525 8,058,525
Interest and fiscal charges 696,780 542,166 816,362 640,029
Bond issuance costs - 62,831 98,906 -
Total expenditures 15,281,714 23,906,682 16,739,029 21,195,536
Revenues over (under) expenditures (2,246,231)(11,318,914)806,020 (4,050,491)
Other financing sources (uses):
Proceeds from sale of capital assets 1,727 54,522 72,182 103,328
Insurace recovery - - - -
Issuance of debt 3,140,000 8,606,250 5,464,000 311,000
Premium on bonds issued - 114,960 41,497 -
Transfers in 2,608,534 3,392,971 3,521,180 6,984,443
Transfers out (2,539,240)(3,336,137)(3,241,959)(7,122,927)
Total other financing sources (uses)3,211,021 8,832,566 5,856,900 275,844
Special item - withdrawal from fire district - - 1,111,834 -
Net change in fund balance $964,790 ($2,486,348)$7,774,754 ($3,774,647)
Debt service as a percentage of
Noncapital expenditures 29.9%15.0%26.2%45.4%
Debt service as a percentage of
Total expenditures 28.5%14.0%21.4%41.0%
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Table 4
2018 2019 2020 2021 2022 2023
$10,215,761 $10,685,592 $11,232,374 $12,063,089 $12,623,407 $13,986,847
1,260,046 941,569 972,450 1,400,755 1,348,912 973,653
2,005,970 1,935,178 987,053 1,597,697 2,156,808 1,025,575
3,453,300 688,389 2,597,744 1,170,678 3,393,074 2,551,769
1,003,896 1,862,803 1,609,627 3,102,712 2,739,431 2,480,170
137,940 131,936 160,279 113,359 79,669 92,129
369,485 1,029,944 684,384 (171,260) (1,139,063) 1,554,657
323,379 265,130 246,599 508,253 906,901 934,718
18,769,777 17,540,541 18,490,510 19,785,283 22,109,139 23,599,518
1,948,909 2,007,741 3,412,600 2,257,879 2,504,260 2,426,747
4,575,957 4,720,122 4,744,173 5,027,661 5,792,661 6,282,216
3,148,058 3,538,624 3,083,366 2,929,603 3,308,439 3,083,106
- - - - 3,723,278 2,933,374
199,026 207,919 160,884 182,247 224,980 514,318
572,910 680,419 665,405 822,007 914,055 249,955
3,469,208 7,444,939 6,387,441 5,499,595 3,582,771 5,721,645
3,130,600 2,815,075 2,855,000 3,149,000 2,324,360 2,439,885
437,659 562,471 629,282 699,782 662,078 602,744
- - - 49,097 - -
17,482,327 21,977,310 21,938,151 20,616,871 23,036,882 24,253,990
1,287,450 (4,436,769) (3,447,641) (831,588) (927,743) (654,472)
49,391 77,986 240,842 398,355 48,952 36,943
- 711,854 - - - -
7,218,900 388,535 4,624,235 1,815,000 - -
401,193 - 435,623 102,502 - -
4,266,440 2,777,663 4,122,789 3,240,042 3,371,475 4,054,790
(4,024,295) (2,550,941) (4,079,253) (2,917,109) (2,874,812) (2,965,406)
7,911,629 1,405,097 5,344,236 2,638,790 545,615 1,126,327
- - - - - -
$9,199,079 ($3,031,672) $1,896,595 $1,807,202 ($382,128) $471,855
25.5% 23.2% 22.4% 19.3% 16.1% 16.4%
20.4% 15.4% 15.9% 18.7% 13.0% 12.5%
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CITY OF LINO LAKES, MINNESOTA
ASSESSED AND ACTUAL VALUE OF TAXABLE PROPERTY Table 5
Last Ten Fiscal Years
Estimated
Commercial/Total Taxable Taxable
Payable Residential Industrial Personal Assessed Total Direct Market
Year Property Property Property Value Tax Rate Value
2014 $13,646,798 $2,450,473 $341,974 $16,439,245 46.683 $1,509,921,169
2015 15,455,516 2,536,783 347,316 18,339,615 43.770 1,694,366,064
2016 15,472,329 2,609,482 359,006 18,440,817 46.019 1,699,288,883
2017 16,480,328 2,767,099 396,378 19,643,805 45.140 1,808,417,118
2018 17,879,879 2,966,548 442,867 21,289,294 42.826 1,959,826,108
2019 18,920,892 3,294,449 471,895 22,687,236 41.817 2,082,803,803
2020 20,781,383 3,686,997 419,457 24,887,837 39.870 2,299,471,394
2021 22,250,844 3,710,390 530,211 26,491,445 40.109 2,435,156,410
2022 23,932,066 3,587,941 388,342 27,908,349 40.154 2,587,650,762
2023 30,377,795 4,642,676 431,544 35,452,015 34.974 3,287,882,335
The tax capacity (taxable assessed value) of the property is calculated by applying a statutory formula to the estimated market value of the property.
Source: Anoka County
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CITY OF LINO LAKES, MINNESOTA
DIRECT AND OVERLAPPING PROPERTY TAX CAPACITY RATES Table 6
Last Ten Fiscal Years
(rate per $100 of Tax Capacity)
General Centennial Other Total Direct and
Fiscal Basic Obligation Total School District Anoka Taxing Total Overlapping
Year Rate Debt Service Direct ISD # 12 County Districts Overlapping Tax Rate
2014 39.784 6.899 46.683 46.186 43.239 6.712 96.137 142.820
2015 37.819 5.951 43.770 36.562 38.123 6.021 80.706 124.476
2016 35.025 10.994 46.019 36.426 38.894 6.405 81.725 127.744
2017 35.105 10.035 45.140 29.097 36.841 5.810 71.748 116.888
2018 36.168 6.658 42.826 34.970 35.334 5.658 75.962 118.788
2019 33.875 7.942 41.817 35.984 34.473 5.300 75.757 117.574
2020 31.803 8.067 39.870 34.059 33.078 5.048 72.185 112.055
2021 33.235 6.874 40.109 31.572 31.567 4.420 67.559 107.668
2022 33.262 6.892 40.154 31.074 29.254 4.624 64.952 105.106
2023 30.704 4.270 34.974 25.188 24.176 3.976 53.340 88.314
The majority of the City is serviced by School District 12. Rates for debt service are based on each year's requirements.
Source: Anoka County
City Direct Rate Overlapping Rates
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149
CITY OF LINO LAKES, MINNESOTA
PRINCIPAL PROPERTY TAXPAYERS Table 7
Current Year and Nine Years Ago
2023 2014
Percentage Percentage
of Total City of Total City
Taxable Taxable Taxable Taxable
Net Tax Net Tax Net Tax Net Tax
Taxpayer Capacity Rank Capacity Capacity Rank Capacity
AX Lino Lakes LP $448,942 1 1.27% $ - -
Biynah MN WI LLC 354,886 2 1.00% - -
Minnegasco Inc 330,160 3 0.93% - -
Target Corporation 256,848 4 0.72% 202,004 1 1.23%
US Home Corporation 221,924 5 0.63% - -
Gargaro Properties LLC 178,232 6 0.50% 79,180 7 0.48%
Marmon/Keystone Corp 126,576 7 0.36% 72,020 8 0.44%
Tomas Commercial Real Estate Holdings LLC 125,770 8 0.35% - -
US Home LLC 113,025 9 0.32% - -
Kohls Illinois Inc 104,494 10 0.29% 94,524 6 0.57%
Xcel Energy - - 181,380 2 1.10%
Lino Lakes Realty LLC - - 170,200 3 1.04%
Molin Concrete Products - - 104,649 4 0.64%
Taylor Corporation - - 94,992 5 0.58%
Centerpoint Energy - - 63,156 9 0.38%
Lino Lakes Business Center LLC - - 55,528 10 0.34%
Total $2,260,857 6.38% $1,117,633 6.80%
Source: Anoka County
143
150
CITY OF LINO LAKES, MINNESOTA
PROPERTY TAX LEVIES AND COLLECTIONS
Last Ten Fiscal Years
Collected within the
Taxes Levied for the Fiscal Year Fiscal Year of Levy
Percentage
Fiscal Operating Debt Total Tax of
Year Tax Levy Tax Levy Levy Amount Levy
2014 $7,098,922 $1,197,122 $8,296,044 $8,229,986 99.2%
2015 7,490,578 1,195,494 8,686,072 8,630,830 99.4%
2016 7,018,572 2,039,856 9,058,428 9,022,964 99.6%
2017 7,360,431 2,131,424 9,491,855 9,439,688 99.5%
2018 8,165,859 1,610,873 9,776,732 9,729,472 99.5%
2019 8,193,124 1,862,292 10,055,416 9,981,243 99.3%
2020 8,368,756 2,122,762 10,491,518 10,415,622 99.3%
2021 9,232,367 1,909,448 11,141,815 11,055,781 99.2%
2022 9,790,843 2,028,444 11,819,287 11,777,785 99.6%
2023 11,319,531 1,574,384 12,893,915 12,823,280 99.5%
Current year levies and collections include State levy related credits, but do not include tax increment levies and collections.
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Table 8
Total Collections to Date
Collections in Percentage Outstanding Percentage
Subsequent of Delinquent of Levy
Years Amount Levy Taxes Outstanding
$66,058 $8,296,044 100.0%$ - 0.0%
55,242 8,686,072 100.0% - 0.0%
35,464 9,058,428 100.0% - 0.0%
52,562 9,492,250 100.0%(395) 0.0%
46,437 9,775,909 100.0%823 0.0%
71,999 10,053,242 100.0%2,174 0.0%
70,001 10,485,623 99.9%5,895 0.1%
80,628 11,136,409 100.0%5,406 0.0%
32,200 11,809,985 99.9%9,302 0.1%
- 12,823,280 99.5%70,635 0.5%
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152
CITY OF LINO LAKES, MINNESOTA
RATIOS OF OUTSTANDING DEBT BY TYPE
Last Ten Fiscal Years
Governmental Activities
General Special Other
Fiscal Obligation Assessment Long-Term
Year Bonds Bonds Debt
2014 $9,036,000 $7,640,000 $2,080,000
2015 16,377,291 6,620,000 1,720,000
2016 16,780,831 7,795,000 3,165,250
2017 12,896,518 4,905,000 2,174,725
2018 19,291,813 3,890,000 1,271,025
2019 18,057,829 2,855,000 1,064,485
2020 21,533,432 1,805,000 793,720
2021 21,551,462 845,000 434,720
2022 19,631,753 630,000 170,360
2023 17,467,043 415,000 35,475
Details regarding the City's outstanding debt can be found in the notes to the financial statements.
See the Demographic and Economic Statistics schedule for personal income and population data.
N/A - Personal income information is not yet available for 2023 from the Bureau of Economic Analysis Report
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153
Table 9
Total Percentage Percentage
Primary of Assessed of Personal Per
Government Market Value Income Capita
$18,756,000 1.24%0.12%$888
24,717,291 1.46%0.15%1,205
27,741,081 1.63%0.17%1,334
19,976,243 1.10%0.12%946
24,452,838 1.25%0.14%1,145
21,977,314 1.03%0.12%999
24,132,152 1.05%0.12%1,128
22,831,182 0.94%0.11%1,075
20,432,113 0.79%0.09%943
17,917,518 0.54%N/A 815
147
154
CITY OF LINO LAKES, MINNESOTA
RATIOS OF NET GENERAL BONDED DEBT
Last Ten Fiscal Years
General Special Total
Fiscal Obligation Assessment Primary
Year Bonds Bonds Government
2014 $9,036,000 $7,640,000 $16,676,000
2015 16,377,291 6,620,000 22,997,291
2016 16,780,831 7,795,000 24,575,831
2017 12,896,518 4,905,000 17,801,518
2018 19,291,813 3,890,000 23,181,813
2019 18,057,829 2,855,000 20,912,829
2020 21,533,432 1,805,000 23,338,432
2021 21,551,462 845,000 22,396,462
2022 19,631,753 630,000 20,261,753
2023 17,467,043 415,000 17,882,043
Details regarding the City's outstanding debt can be found in the notes to the financial statements.
See the Demographic and Economic Statistics schedule for population data.
Governmental Activities
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155
Table 10
Less: Amounts Percentage
Per Available in Debt Net of Assessed Per
Capita (Total) Service Funds Bonded Debt Market Value Capita (Net)
$789 $2,501,738 $14,174,262 0.94%$671
1,121 2,813,226 20,184,065 1.19%984
1,181 8,420,263 17,711,818 1.04%851
843 5,171,905 14,570,863 0.81%690
1,086 4,456,461 19,794,252 1.01%927
951 4,772,799 17,034,565 0.80%774
1,091 5,399,895 18,595,307 0.81%869
1,055 5,241,849 17,154,613 0.70%808
936 5,147,106 15,114,647 0.58%698
814 4,428,778 13,453,265 0.41%612
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CITY OF LINO LAKES, MINNESOTA
DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT Table 11
As of December 31, 2023
Estimated
Estimated Share of
Debt Percentage Overlapping
Outstanding Applicable*Debt
Overlapping debt:
Anoka County $34,695,000 6.1% $2,116,395
ISD 12 (Centennial) 122,927,924 43.1% 52,981,935
ISD 624 (White Bear Lake) 395,165,000 3.1% 12,250,115
ISD 831 (Forest Lake) 172,245,000 7.1% 12,229,395
Metropolitan Council 1,694,829,000 0.6% 10,168,974
Total overlapping 89,746,814
City of Lino Lakes direct debt 17,917,518 100% 17,917,518
Total direct and overlapping debt $107,664,332
*For debt repaid with property taxes, the percentage of overlapping debt applicable is estimated using taxable assessed
property values. Applicable percentages were estimated by determining the portion of another governmental unit's taxable
assessed value that is within the City's boundaries and dividing it by each unit's total taxable assessed value.
Overlapping governments are those that coincide, at least in part, with the geographic boundaries of the City. This schedule
estimates the portion of the outstanding debt of those overlapping governments that is borne by the residents and businesses
of the City. This process recognizes that, when considering the City's ability to issue and repay long-term debt, the entire debt
burden borne by the residents and businesses should be taken into account. However, this does not imply that every taxpayer
is a resident, and therefore responsible for repaying the debt, of each overlapping government.
Source: Anoka County/City of Lino Lakes Official Statements
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CITY OF LINO LAKES, MINNESOTA
LEGAL DEBT MARGIN INFORMATION Table 12
Last Ten Fiscal Years
Debt limit:
Market value $3,357,493,100
Applicable percentage 3%
100,724,793
Debt applicable to limit:
Total bonded debt 17,917,518
Less:
Special assessment bonds (413,045)
Tax increment bonds (279,772)
Utility revenue bonds (6,127,621)
11,097,080
Legal debt margin $89,627,713
Net Debt
Net Debt Legal Amount of Debt Applicable
Fiscal Debt Applicable to Debt Applicable to to Limit
Year Population Limit Limit Margin Debt Limit Per Capita
2014 21,129 $45,297,635 $4,191,000 $41,106,635 9.25% 198
2015 20,519 50,830,982 11,941,250 38,889,732 23.49% 582
2016 20,803 50,978,666 10,122,081 40,856,585 19.86% 487
2017 21,117 54,252,514 10,426,243 43,826,271 19.22% 494
2018 21,347 58,794,783 14,497,838 44,296,945 24.66% 679
2019 21,995 65,496,045 13,637,314 51,858,731 20.82% 620
2020 21,399 71,534,937 13,217,152 58,317,785 18.48% 618
2021 21,236 76,205,334 13,901,182 62,304,152 18.24% 655
2022 21,658 80,410,830 12,287,889 68,122,941 15.28% 567
2023 21,976 100,724,793 11,097,080 89,627,713 11.02% 505
Legal Debt Margin Calculation for Fiscal Year 2023
Legal Debt Margin Calculation for Fiscal Years 2014 Through 2023
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CITY OF LINO LAKES, MINNESOTA
DEMOGRAPHIC AND ECONOMIC STATISTICS Table 13
Last Ten Fiscal Years
(2) (2)
Personal Per
Income Capita (3)(4)
Fiscal (1)(thousands Personal School Unemployment
Year Population of dollars)Income Enrollment Rate
2014 21,129 $15,308,282 $44,541 7,398 3.4%
2015 20,519 16,033,898 46,281 7,002 3.6%
2016 20,803 16,466,131 47,119 6,995 3.9%
2017 21,117 17,270,969 48,830 7,122 3.2%
2018 21,347 18,035,585 50,439 7,177 3.2%
2019 21,995 18,995,474 52,535 7,190 3.1%
2020 21,399 20,290,309 55,673 7,274 5.2%
2021 21,236 21,678,422 59,002 7,103 2.7%
2022 21,658 22,268,689 60,371 7,089 2.8%
2023 21,976 Not available Not available Not available 2.5%
Sources:
(1) Estimates from Metropolitan Council, except for 2020 which is per the U.S. Census and 2022 which is a city estimate
(2) Information from Bureau of Economic Analysis Report. Anoka County statistics used as local information is unavailable.
(3) Information from ISD #12 Financial Statements and Supplementary Information
(4) Information from MN Department of Employment and Economic Development. Anoka County statistics used as local
information is unavailable.
152
159
CITY OF LINO LAKES, MINNESOTA
PRINCIPAL EMPLOYERS Table 14
Current Year and Nine Years Ago
Percentage Percentage
of Total City of Total City
Employer Employees Rank
Employment(1)Employees Rank
Employment(1)
State of Minnesota Corrections 479 1 24.1% 450 1 24.4%
Target Corporation 344 2 17.3% 150 4 8.1%
ISD 12 - Centennial School District 307 3 15.4% 362 2 19.6%
Molin Concrete 240 4 12.1% 123 7 6.7%
Asmodee 160 5 8.0% - - -
Distribution Alternatives 150 6 7.5% - - -
ISD 831 - Forest Lake School District 90 7 4.5% - - -
Anoka County Juvenile Center 90 8 4.5% 130 6 7.0%
Rehbein Transit, Inc.69 9 3.5% 100 10 5.4%
Nol-Tec Systems, Inc.59 10 3.0% - - -
Taylor Corporation - - - 160 3 8.7%
Curtis 1000 - - - 130 5 7.0%
Kohls - - - 120 8 6.5%
YMCA 120 9 6.5%
Total 1,988 1,845
(1)The statistic for total City employment is not available, therefore the percentage represents the percentage of
the top ten listed.
Source: Employer Surveys/City of Lino Lakes Official Statements
2023 2014
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160
CITY OF LINO LAKES, MINNESOTA
FULL-TIME EQUIVALENT CITY GOVERNMENT EMPLOYEES BY FUNCTION/PROGRAM
Last Ten Fiscal Years
2014 2015 2016 2017
General government:
Administration 3.50 3.50 4.00 4.00
Finance 3.00 3.00 3.50 3.50
Planning and zoning 1.00 1.00 1.00 1.00
Total general government 7.50 7.50 8.50 8.50
Public safety:
Police - sworn officers 25.00 26.00 27.00 27.00
Police - civilians 4.00 4.00 4.50 4.50
Fire 1.00 1.00 1.50 1.50
Building inspection 2.00 2.00 2.50 2.50
Total public safety 32.00 33.00 35.50 35.50
Public works:
Streets 7.00 7.00 6.50 6.65
Fleet 1.00 1.00 1.50 1.50
Government buildings - - - -
Total public works 8.00 8.00 8.00 8.15
Culture and recreation:
Parks 5.20 5.20 5.20 5.20
Recreation 3.20 3.20 2.20 2.35
Rookery activity center - - - -
Total culture and recreation 8.40 8.40 7.40 7.55
Conservation of natural resources:
Environmental 0.35 0.35 0.35 0.35
Solid waste abatement 0.30 0.30 0.30 0.30
Forestry 0.35 0.35 0.35 0.35
Total conservation of natural resources 1.00 1.00 1.00 1.00
Community development 2.00 2.00 2.00 2.00
Water 2.30 2.30 2.30 2.70
Sewer 2.30 2.30 2.30 2.70
Storm water - - - -
Total
63.50 64.50 67.00 68.10
Source: City Finance Office
Full-Time-Equivalent Employees as of December 31,
154
161
Table 15
2018 2019 2020 2021 2022 2023
4.00 4.00 4.00 5.00 5.00 4.00
3.25 3.25 3.10 3.10 2.60 2.60
1.00 1.00 1.00 1.00 1.00 1.00
8.25 8.25 8.10 9.10 8.60 7.60
27.00 27.00 27.00 28.00 28.00 28.00
4.00 4.00 4.00 5.00 5.50 5.50
1.50 1.50 1.50 1.50 6.50 6.50
2.50 3.50 3.50 3.50 4.50 4.50
35.00 36.00 36.00 38.00 44.50 44.50
6.65 6.65 6.50 6.25 6.15 6.25
1.50 1.50 1.50 2.20 2.45 2.55
- - - - - 0.15
8.15 8.15 8.00 8.45 8.60 8.95
5.20 5.20 5.20 4.95 5.35 5.60
1.35 1.35 0.20 - 0.10 -
- - - - 7.50 7.00
6.55 6.55 5.40 4.95 12.95 12.60
0.35 0.35 0.38 0.38 0.30 0.30
0.30 0.30 0.25 0.25 0.20 0.20
0.35 0.35 0.38 0.38 0.25 0.25
1.00 1.00 1.00 1.00 0.75 0.75
2.00 2.00 2.00 2.00 1.70 1.70
3.33 3.33 3.25 3.25 4.05 4.05
3.33 3.33 3.25 3.25 4.05 4.05
- - - - 1.80 1.80
67.60 68.60 67.00 70.00 87.00 86.00
Full-Time-Equivalent Employees as of December 31,
155
162
CITY OF LINO LAKES, MINNESOTA
OPERATING INDICATORS BY FUNCTION/PROGRAM
Last Ten Fiscal Years
2014 2015 2016 2017
General government:
Elections 2 1 2 1
Registered voters 12,610 12,143 13,636 12,624
Number of votes cast 7,854 4,085 11,562 2,165
Voter participation (registered)62.3%33.6%84.8%17.1%
Public safety:
Police:
Calls for service 6,281 6,210 6,210 (2)
Traffic citations and warnings 2,296 2,199 2,199 (2)
Part I crime rate 631 1,226 1,091 (2)
Part II crime rate 1,836 2,395 3,635 (2)
Police:
Case numbers generated 16,321 18,199
Avg response time (emergency & non-emergency)5:26 minutes 4:42 minutes
Part I crime offenses 224 176
Part II crime offenses 746 808
Group A
Group B
Clearance rate 1 82%
Fire:
Fire call load 269 316
Fire property loss 694,000 $325,100
Fire property saved 10,511,300 $6,342,100
Fire inspections 53 117
Building inspections:
Building permits 431 654 761 5,422 (1)
Value of building permits $13,535,514 $26,570,593 $53,390,619 $50,984,047
Other permits (4)$880 985
Public works:
General maintenance (hours)5,200 7,839 5,534 6,313
Street maintenance (hours)3,840 3,347 4,053 3,765
Fleet maintenance (hours)4,746 4,322 4,437 3,986
Snow plowing/sanding (hours)2,141 754 960 928
Culture and recreation:
Park maintenance (hours)8,537 8,332 9,698 8,576
Utilities:
Water maintenance (hours)3,189 3,240 3,539 3,278
Sewer maintenance (hours)3,178 3,240 3,539 3,278
Storm water maintenance (hours)- - - -
(1) Increase in permits issued due to June 2017 storm damage.
(2) The Public Safety Department modified the metrics maintained for business purposes in 2016.
(3) Transition to FBI Uniform Crime Reporting NIBRS (National Incident Based Reporting System) in 2019.
January -July 2019 SRS, August-Dec 2019 NIBRS.
(4) Other permits (plumbing, mechanical, etc.) data included in 2020 and presented retroactively back to 2016.
Source: Various City Departments
156
163
Table 16
2018 2019 2020 2021 2022 2023
214122
12,860 13,312 14,964 14,441 15,082 14,835
10,738 3,075 13,505 1,873 10,584 1,785
83.5%23.1%90.2%13.0%70.2%12.0%
(2)(2)(2)(2)(2)(2)
(2)(2)(2)(2)(2)(2)
(2)(2)(2)(2)(2)(2)
(2)(2)(2)(2)(2)(2)
14,487 13,973 13,214 12,138 12,570 14,488
5:16 minutes 5:53 minutes 6:41 minutes 6:46 minutes 6:11 minutes 6:13 minutes
195 93 (3)(3)(3)(3)(3)
587 304 (3)(3)(3)(3)(3)
266 (3)778 729 555 449
98 (3)217 182 195 359
110111
356 379 371 399 585 825
205,200 246,600 241,450 148,683 1,487,543 1,187,408
1,791,500 7,548,100 13,682,450 1,251,340 5,560,915 24,954,556
107 98 60 116 38 157
3,281 1,107 882 969 796 833
$50,990,945 $41,766,531 $51,686,278 $90,354,190 $103,040,207 $55,685,801
$1,023 $1,183 $1,254 $1,451 $1,749 $1,101
420 7,420 5,407 6,851 6,510 5,389
12,418 4,328 4,317 4,622 3,588 4,491
2,648 3,504 3,390 3,483 3,213 3,542
2,117 2,130 1,232 1,204 1,962 1,471
9,027 9,610 8,113 8,818 9,406 9,104
4,080 3,944 3,645 4,196 3,998 3,731
4,080 3,944 3,645 4,196 3,998 3,731
- - - - 1,760.00 674.00
157
164
CITY OF LINO LAKES, MINNESOTA
CAPITAL ASSET STATISTICS BY FUNCTION/PROGRAM Table 17
Last Ten Fiscal Years
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
Public safety:
Police:
Stations 1 1 1 1 1 1 1 1 1 1
Patrol units 12 12 12 12 12 12 12 12 12 12
Fire:
Stations 1 2 2 2 2 2 2 2 2 2
Fire trucks 5 7 7 8 8 8 8 8 8 8
Public works:
Lights 673 673 815 838 854 859 859 859 859 925
Vehicles 29 29 39 39 39 39 39 39 39 32
City streets (miles)100.7 100.7 100.7 100.7 106.9 108.2 104.6 (1) 106.3 108.4 109.1
Culture and recreation:
Parks:
Asphalt trails (miles)26.0 26.0 29.8 30.0 30.0 30.0 28.0 (2) 29.0 30.2 30.2
Boardwalk (miles)0 (2) - 0.3 0.3
Concrete trails (miles)7.0 (2) 8.0 10.3 10.3
Baseball/Softball fields 20 20 8 8 8 8 8 8 8 8
Basketball courts 6 6 6 6 7 7 7 7 7 7
Fishing pier 1 1 1 - - - - - - -
Park acres 141 141 140 147 152 152 152 152 152 152
Park shelters 6 6 6 6 7 7 7 7 7 8
Parks 18 18 17 18 19 19 19 19 19 19
Pickleball courts - - - - 1 1 1 1 5 7
Playgrounds 16 16 15 16 17 17 17 17 17 17
Skating rinks 4 4 4 3 3 3 3 3 3 3
Soccer fields 8 8 6 4 4 4 4 4 4 4
Tennis courts 2 2 2 - - 1 1 1 3 3
Water:
Distribution system (miles)74.7 74.7 85.6 99.4 89.0 89.5 91.8 94.2 97.6 99.2
Water connections 4,520 4,542 4,649 4,738 4,919 4,990 5,175 5,324 5,520 5,608
Gallons pumped (millions)536 449 452 494 508 493 547 630 623 736
Water tower capacity (millions gallons) 2.0 2.0 2.0 2.0 2.0 2.0 2.0 3.5 3.5 3.5
Number of fire hydrants 538 1,024 1,024 1,028 942 937 1,013 1,046 1,097 1,116
Sewer:
Collection system (miles)69.8 77.9 77.9 87.0 79.5 80.1 80.1 82.8 85.4 86.3
Sewer connections 4,685 4,685 4,817 4,976 5,102 5,276 5,439 5,650 5,833 6,028
Storm water:
Pipe (miles)41.4 41.4 53.7 54.1 55.0 55.6 49.9 (1) 53.5 54.2 55.4
Ponds 305
Source: Various City Departments
(1) Decrease due to reclassification of ownership.
(2) In 2020, trails were broken out between asphalt trail, concrete sidewalk, and boardwalk.
158
165
400 Robert Street North, Suite 1600, St. Paul, MN, 55101 651.426.7000 www.redpathcpas.com
COMMUNICATION WITH THOSE CHARGED WITH GOVERNANCE
To the Honorable Mayor and
Members of the City Council
City of Lino Lakes, Minnesota
We have audited the financial statements of the governmental activities, the business-type
activities, each major fund, and the aggregate remaining fund information of the City of Lino
Lakes, Minnesota (the City) for the year ended December 31, 2023. Professional standards
require that we provide you with information about our responsibilities under generally accepted
auditing standards and Government Auditing Standards, as well as certain information related to
the planned scope and timing of our audit. We have communicated such information in our letter
to you dated January 22, 2024. Professional standards also require that we communicate to you
the following information related to our audit.
Significant Audit Matters
Qualitative Aspects of Accounting Practices
Management is responsible for the selection and use of appropriate accounting policies. The
significant accounting policies used by the City are described in Note 1 to the financial
statements. Effective January 1, 2023, the City implemented Governmental Accounting
Standards Board Statement No. 96, Subscription-Based Information Technology Arrangements,
but it had no effect on the financial statements or note disclosures. The application of existing
policies was not changed in 2023. We noted no transactions entered into by the City during the
year for which there is a lack of authoritative guidance or consensus. All significant transactions
have been recognized in the financial statements in the proper period.
Accounting estimates are an integral part of the financial statements prepared by management
and are based on management’s knowledge and experience about past and current events and
assumptions about future events. Certain accounting estimates are particularly sensitive because
of their significance to the financial statements and because of the possibility that future events
affecting them may differ significantly from those expected.
The most sensitive estimates affecting the City’s financial statements are the estimated present
value of the lease receivable, and estimates used to calculate the net pension liability, the pension
related deferred outflows and inflows of resources, and pension expense. These estimates are
based on the City’s estimated incremental borrowing rate at lease inception and actuarial studies.
We evaluated the key factors and assumptions used to develop the estimates in determining that
they are reasonable in relation to the financial statements taken as a whole.
166
City of Lino Lakes, Minnesota
Communication With Those Charged With Governance
Page 2
Certain financial statement disclosures are particularly sensitive because of their significance to
financial statement users. Determining sensitivity is subjective, however, we believe the
disclosures most likely to be considered sensitive are Note 6 – Long-Term Debt and Note 10A –
Deficit Fund Balances.
The financial statement disclosures are neutral, consistent, and clear.
Difficulties Encountered in Performing the Audit
We encountered no difficulties in dealing with management in performing and completing our
audit.
Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified
during the audit, other than those that are clearly trivial, and communicate them to the
appropriate level of management. There were no corrected or uncorrected misstatements
identified during the audit.
Disagreements with Management
For purposes of this letter, a disagreement with management is a financial accounting, reporting
or auditing matter, whether or not resolved to our satisfaction, that could be significant to the
financial statements or the auditor’s report. We are pleased to report that no such disagreements
arose during the course of our audit.
Management Representations
We have requested certain representations from management that are included in the
management representation letter dated May 28, 2024.
Management Consultations with Other Independent Accountants
In some cases, management may decide to consult with other accountants about auditing and
accounting matters, similar to obtaining a “second opinion” on certain situations. If a
consultation involves application of an accounting principle to the City’s financial statements or a
determination of the type of auditor’s opinion that may be expressed on those statements, our
professional standards require the consulting accountant to check with us to determine that the
consultant has all the relevant facts. To our knowledge, there were no such consultations with
other accountants.
167
City of Lino Lakes, Minnesota
Communication With Those Charged With Governance
Page 3
Other Audit Findings or Issues
We generally discuss a variety of matters, including the application of accounting principles and
auditing standards, with management each year prior to retention as the City’s auditors.
However, these discussions occurred in the normal course of our professional relationship and
our responses were not a condition to our retention.
Other Matters
We applied certain limited procedures to the management’s discussion and analysis, the
budgetary comparison information, and the schedules of OPEB and pension information, which
are required supplementary information (RSI) that supplements the basic financial statements.
Our procedures consisted of inquiries of management regarding the methods of preparing the
information and comparing the information for consistency with management’s responses to our
inquiries, the basic financial statements, and other knowledge we obtained during our audit of the
basic financial statements. We did not audit the RSI and do not express an opinion or provide
any assurance on the RSI.
We were engaged to report on the combining and individual nonmajor fund financial statements
and schedules, which accompany the financial statements but are not RSI. With respect to this
supplementary information, we made certain inquiries of management and evaluated the form,
content, and methods of preparing the information to determine that the information complies
with accounting principles generally accepted in the United States of America, the method of
preparing it has not changed from the prior period, and the information is appropriate and
complete in relation to our audit of the financial statements. We compared and reconciled the
supplementary information to the underlying accounting records used to prepare the financial
statements or to the financial statements themselves.
We were not engaged to report on the introductory or statistical sections, which accompany the
financial statements but are not RSI. Such information has not been subjected to auditing
procedures applied in the audit of the basic financial statements, and accordingly, we do not
express an opinion or provide any assurance on it.
Restriction on Use
This information is intended solely for the information and use of the City Council and
management of the City of Lino Lakes, Minnesota and is not intended to be, and should not be,
used by anyone other than these specified parties.
REDPATH AND COMPANY, LLC
St. Paul, Minnesota
May 28, 2024
168
400 Robert Street North, Suite 1600, St. Paul, MN, 55101 651.426.7000 www.redpathcpas.com
INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL
REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN
AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH
GOVERNMENT AUDITING STANDARDS
To the Honorable Mayor and
Members of the City Council
City of Lino Lakes, Minnesota
We have audited, in accordance with the auditing standards generally accepted in the United
States of America and the standards applicable to financial audits contained in Government
Auditing Standards issued by the Comptroller General of the United States, the financial
statements of the governmental activities, the business-type activities, each major fund, and
the aggregate remaining fund information of the City of Lino Lakes, Minnesota, as of and for
the year ended December 31, 2023, and the related notes to the financial statements, which
collectively comprise the City of Lino Lakes, Minnesota's basic financial statements, and
have issued our report thereon dated May 28, 2024.
Report on Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City of
Lino Lakes, Minnesota's internal control over financial reporting (internal control) as a basis
for designing audit procedures that are appropriate in the circumstances for the purpose of
expressing our opinions on the financial statements, but not for the purpose of expressing an
opinion on the effectiveness of the City of Lino Lakes, Minnesota's internal control.
Accordingly, we do not express an opinion on the effectiveness of the City of Lino Lakes,
Minnesota's internal control.
A deficiency in internal control exists when the design or operation of a control does not
allow management or employees, in the normal course of performing their assigned
functions, to prevent, or detect and correct, misstatements on a timely basis. A material
weakness is a deficiency, or a combination of deficiencies, in internal control, such that there
is a reasonable possibility that a material misstatement of the entity's financial statements will
not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a
deficiency, or a combination of deficiencies, in internal control that is less severe than a
material weakness, yet important enough to merit attention by those charged with
governance.
169
Our consideration of internal control was for the limited purpose described in the first
paragraph of this section and was not designed to identify all deficiencies in internal control
that might be material weaknesses or significant deficiencies. Given these limitations, during
our audit we did not identify any deficiencies in internal control that we consider to be
material weaknesses. However, material weaknesses or significant deficiencies may exist
that were not identified.
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City of Lino Lakes, Minnesota’s
financial statements are free from material misstatement, we performed tests of its
compliance with certain provisions of laws, regulations, contracts, and grant agreements,
noncompliance with which could have a direct and material effect on the financial
statements. However, providing an opinion on compliance with those provisions was not an
objective of our audit, and accordingly, we do not express such an opinion. The results of
our tests disclosed no instances of noncompliance or other matters that are required to be
reported under Government Auditing Standards.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and
compliance and the results of that testing, and not to provide an opinion on the effectiveness
of the City of Lino Lakes, Minnesota’s internal control or on compliance. This report is an
integral part of an audit performed in accordance with Government Auditing Standards in
considering the City of Lino Lakes, Minnesota’s internal control and compliance.
Accordingly, this communication is not suitable for any other purpose.
REDPATH AND COMPANY, LLC
St. Paul, Minnesota
May 28, 2024
170
400 Robert Street North, Suite 1600, St. Paul, MN, 55101 651.426.7000 www.redpathcpas.com
MINNESOTA LEGAL COMPLIANCE REPORT
To the Honorable Mayor and
Members of the City Council
City of Lino Lakes, Minnesota
We have audited, in accordance with auditing standards generally accepted in the United
States of America and the standards applicable to financial audits contained in Government
Auditing Standards, issued by the Comptroller General of the United States, the financial
statements of the governmental activities, the business-type activities, each major fund, and
the aggregate remaining fund information of the City of Lino Lakes, Minnesota as of and for
the year ended December 31, 2023, and the related notes to the financial statements, which
collectively comprise the City of Lino Lakes, Minnesota’s basic financial statements, and
have issued our report thereon dated May 28, 2024.
In connection with our audit, nothing came to our attention that caused us to believe that the
City of Lino Lakes, Minnesota failed to comply with the provisions of the contracting – bid
laws, depositories of public funds and public investments, conflicts of interest, public
indebtedness, claims and disbursements, miscellaneous provisions, and tax increment
financing sections of the Minnesota Legal Compliance Audit Guide for Cities, promulgated
by the State Auditor pursuant to Minnesota Statute § 6.65, insofar as they relate to
accounting matters. However, our audit was not directed primarily toward obtaining
knowledge of such noncompliance. Accordingly, had we performed additional procedures,
other matters may have come to our attention regarding the City of Lino Lakes, Minnesota’s
noncompliance with the above referenced provisions, insofar as they relate to accounting
matters.
The purpose of this report is solely to describe the scope of our testing of compliance and the
results of that testing, and not to provide an opinion on compliance. Accordingly, this
communication is not suitable for any other purpose.
REDPATH AND COMPANY, LLC
St. Paul, Minnesota
May 28, 2024
171
City of Lino Lakes, Minnesota
2023 Audit
June 3, 2024
Andy Hering, CPA
Phone: 651-407-5877
Email: ahering@redpathcpas.com
1
Reports Issued by Auditor
Opinion on the Financial Statements
Report on Internal Controls over Financial Reporting
Report on Minnesota Legal Compliance
Communication with Those Charged with Governance
2
Results
Opinion on the Fair Presentation of the Financial Statements
Unmodified audit opinion
Report on Internal Controls over Financial Reporting
No findings (none in 2022)
Minnesota Legal Compliance Report
No findings (1 finding in 2022)
Communication With Those Charged with Governance
Standard communications from auditor to governing body
3
Opinion on Financial Statements –Audit Risks
Management override of controls
Disbursements
Improper revenue recognition relating to expenditure driven
grants
4
Opinion on Financial Statements –Results
We determined the financial statements are fairly presented,
in all material respects
An unmodified opinion dated May 28, 2024 was issued on the
2023 financial statements
5
Report on Internal Controls over Financial Reporting
What did we do?
We gained an understanding of internal controls in place and their
effectiveness in order to design our audit procedures
How did we do it?
Selected a sample of transactions and performed tests to determine
whether the controls in place are operating effectively
What is the result?
No internal control findings
6
Report on Minnesota Legal Compliance
What did we do?
Followed an audit guide published by the Office of the State Auditor. The
guide consists of seven sections:
–Depositories of public funds and investments
–Conflicts of interest
–Public indebtedness
–Contracting bid laws
–Claims and disbursements
–Tax increment
–Miscellaneous provisions
How did we do it?
Select sample of transactions to test for compliance with statutory provisions
What is the result?
No compliance findings
7
Communication to Those Charged with Governance
One new accounting standard adopted for 2023 but it had no
impact on the City’s financial statements
Accounting estimates in the financial statements
No difficulties encountered or disagreements with
management
Corrected and Uncorrected Misstatements –none
Footnotes which could be considered more sensitive include:
•Note 6 –Long-Term Debt
•Note 10A –Deficit Fund Balances
8
General Fund Summary
9
Favorable
Final (Unfavorable)
Budget Actual Variance
Revenues $12,313,000 $12,583,000 $270,000
Expenditures 11,702,000 11,639,000 63,000
Revenues over expenditures 611,000 944,000 333,000
Other financing sources (uses):
Transfers - net (5,000)(447,000)(442,000)
Net change in fund balance $606,000 $497,000 ($109,000)
General Fund 5 Year History
10
Fund Balance
Ending as a Percent of
Expenditures Increase Fund Expenditures &
Revenues and Transfers (Decrease)Balance Transfers Out
2023 $12,583,000 $12,086,000 $497,000 $8,584,000 71%
2022 11,323,000 11,384,000 (61,000)8,087,000 71%
2021 11,911,000 11,291,000 620,000 8,148,000 72%
2020 10,597,000 9,862,000 735,000 7,528,000 73%
2019 11,231,000 11,324,000 (93,000)6,793,000 63%
General Fund Monthly Cash Balances
11
The Rookery Activity Center
12
Budget
2021 2022 2023 2024
Revenue:
User fees $ - $396,000 $931,000 $1,367,000
Property taxes - - 325,000 500,000
Intergovernmental 199,000 2,117,000 279,000 -
Miscellaneous 14,000 27,000 63,000 95,000
Total 213,000 2,540,000 1,598,000 1,962,000
Expenditures (153,000)(2,885,000)(1,933,000)(1,951,000)
Transfers in - 21,000 594,000 -
Beginning fund balance - 60,000 (264,000)(5,000)
Ending fund balance $60,000 ($264,000)($5,000)$6,000
Actual
Enterprise Funds –Cash Flow
13
Storm
Water Sewer Water
Cash flows from:
Operating activities $1,064,000 $133,000 $3,000
Investment income 281,000 430,000 18,000
Intergovernmental revenue 6,000 52,000 -
Transfers (955,000)(134,000) -
Acquisition of capital assets (31,000)(89,000) -
Interfund loan disbursement - (2,033,000) -
Increase in cash 365,000 (1,641,000)21,000
Cash - January 1 4,860,000 8,818,000 286,000
Cash - December 31 $5,225,000 $7,177,000 $307,000
1
CITY COUNCIL
WORK SESSION STAFF REPORT
ITEM NO. 4
STAFF ORIGINATOR: Michael Grochala, Community Development Director
Rick DeGardner, Public Services Director
WORK SESSION DATE: June 3, 2024
TOPIC: Park Dedication Study and Park Board Discussion
______________________________________________________________________________
BACKGROUND
The Park Board has been reviewing funding needs and options for the implementation of the
city's park and trail improvement plan. This falls into two major broad categories, new
improvements and replacement.
New improvements, such as a new park or section of trail, are generally funded through park
dedication fees collected from new development. These are supplemented with other funding
sources such as grants or municipal state aid funds when applicable. The cost of replacing and
maintaining existing facilities is borne by the general fund.
Staff has completed a review of new improvements proposed in the Parks, Greenways and
Trails element of the City’s 2040 Comprehensive Plan. Estimated costs for the system
improvements were developed along with the potential housing units within each park service
area to arrive at a recommended park dedication fee.
Mr. Grochala will review the Park Dedication Fee Study. The Study contains four
recommendations:
1. Increase park dedication fee to $3,860 per unit for residential development from the
current $3,300 fee.
2. Increase commercial and residential fees annually according to Engineering News
Record (ENR) Index.
3. Allocate park dedication fees by function ratio i.e., park development (73%), arterial trail
(17%) and recreation complex (10%).
4. Establish a policy for interfund loans between neighborhood service areas and
functional categories.
Additionally, the Park Board has evaluated the need for the replacement of existing facilities
and the proposed cost of doing so. Mr. Huelman will be present at the meeting to discuss the
park board's recommended options.
172
2
REQUESTED COUNCIL DIRECTION
Staff is recommending the City Council concur with the above recommendations for
implementation.
ATTACHMENTS
1. Park Dedication Fee Study (May, 2024)
173
1
Park Dedication Fee Study
May, 2024
174
2
Introduction
Main Purpose
The natural open space in Lino Lakes is a key resource to the City and its identity. Developing
in a way that is in harmony with existing natural landscape and fosters a high quality of life for
residents is driving force behind the work the City does, especially in regards to its parks,
greenways, and trails.
The Park Dedication Fee Study seeks to analyze the costs of park system development in order
to better determine funding sources, with a particular focus on new development and park
dedication fees. This process is guided by the Park, Greenways and Trails Plan established in
the Lino Lakes 2040 Comprehensive Plan. The results of analysis will show breakdowns of
costs related to parks, trails, and the recreation complex, as well as show the projected revenue
from park dedication fees related to residential and commercial development. With this
information, the City can assess its funding structure and make recommendations for the future
in order to best carry out the plan.
Background
Chapter 10 of the 2040 Comprehensive Plan presents the Parks, Greenways and Trails Plan,
which brings together previous studies into a cohesive plan regarding parks, greenways, trail
systems, and preserving the natural open space character of the city. It aims to meet a wide
variety of recreational needs.
The primary sections utilized for this study are the Parks, Greenways & Trail System;
Neighborhood Service Areas; and Park Evaluations. The Parks, Greenway & Trail System map
shows existing parks within the system, as well as the general areas where future parks will be
developed. The Neighborhood Service Areas map conveys the additional information of
neighborhood park service areas. Together, these items are used to create an inventory of
existing and planned parks and group them together based on timing of development and
service area. The Park Evaluations section assesses existing parks in the City looking at current
development, age, condition, accessibility and design, and discusses future development and
redevelopment. Cost estimates for developing and maintaining each park at its optimum
condition are covered as well. This information is used to determine future costs for new
development and improvements. Details regarding the trail system and recreation complex are
present in the mentioned sections and other portions of the Parks, Greenways and Trails Plan.
The complete Parks, Greenways and Trails Plan can be found at the following web address:
https://linolakes.us/DocumentCenter/View/436/2040-Comprehensive-Plan-PDF
This analysis helps properly determine a park dedication fee for the City of Lino Lakes.
Minnesota Statute § 462.358 provides the statutory authority for municipalities to require either
a land dedication or payment in lieu of land dedication at the time of property subdivision. The
City must demonstrate there is an essential nexus between the fees or dedication imposed
under subdivision 2b and the municipal purpose sought to be achieved by the fee or dedication.
The fee or dedication must bear a rough proportionality to the need created by the proposed
subdivision or development.
175
10-5
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Figure 10-1
Parks, Greenways & Trail System
Legend
City of Centerville
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1 Arena Acres Park 10 Sunrise Park 19 Birchwood Acres
2 Wollan Park 11 Rice Lake Estates 20 West Shadow Ponds O/S
3 City Hall Park 12 Country Lakes Park 21 Reshanau Lake Estates O/S
4 Century Farm North 13 Quail Ridge Property 22 Birch Park
5 Behm's Park 14 Pheasants Hill Park 23 Brandywood Park
6 Highland Meadow Park 15 North Pointe Park 24 Recreation Complex
7 Lino Park 16 Clearwater Creek O/S 25 Woods of Baldwin Park
8 Sunset Oaks Park 17 Clearwater Creek Park 26 Wenzel Farms Park
9 Marshan Park 18 Shenandoah Park
11/9/2020
27 Lamotte Park
Added LaMotte Park 05/24/24
27
10-10
Figure 10-2� Park Service Areas
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1 Arena Acres Park 10 Sunrise Park 19 Birchwood Acres
2 Wollan Park 11 Rice Lake Estates 20 West Shadow Ponds O/S
3 City Hall Park 12 Country Lakes Park 21 Reshanau Lake Estates O/S
4 Century Farm North 13 Quail Ridge Property 22 Birch Park
5 Behm's Park 14 Pheasants Hill Park 23 Brandywood Park
6 Highland Meadow Park 15 North Pointe Park 24 Recreation Complex
7 Lino Park 16 Clearwater Creek O/S 25 Woods of Baldwin Park
8 Sunset Oaks Park 17 C learwater Creek Park 26 Wenzel Farms Park
9 Marshan Park 18 Shenandoah Park
11/9/2020
27 Lamotte Park
177
5
Analysis
To assess costs and funding for park development, three general steps were carried out:
determining park improvement costs and funding sources, estimating park dedication revenue,
and a comparison of expenditures and revenue.
Determining Park Improvement Costs and Funding Sources
The first step in this process is to break down the costs for each park’s improvements and
development. Parks are divided into two groups: those that currently exist or planned to be
developed by 2040 and those planned to be developed after 2040, as laid out by the 2040
Comprehensive Plan. Parks are further grouped based on which neighborhood park service
area (PSA) they belonged to. The following information is collected for each park:
1. Stage (when it is planned to be developed)
2. Percent Developed
3. Improvements
4. Expenditures — Replacement Cost, New Development Cost, Land Acquisition, and
Trails
5. Funding Source — Park Dedication and General Fund
Total Expenditures, and the Funding Source categories of Park Dedication and General Fund
are totaled to get summary figures for pre 2040 park development and post 2040 park
development. Total Park Dedication, or the total funding needed from park dedication given the
current plan, is what is of most interest and used in the final step of this analysis.
Notes are provided for each park if there are additional pertinent details. More information on
exactly how these figures are determined can be found in Appendix A.
Estimating Residential Park Dedication Revenue
The next step of this analysis is to understand revenue from park dedication given current fees.
A minimum and maximum total expected revenue is calculated based on minimum and
maximum new units that can be developed and the current dedication fee of $3,300 per unit.
This is broken into pre and post 2040 development. More information of how these values are
calculated can be found in Appendix C.
Comparing Expenditures and Revenue
The final step of this process is to compare the expected costs of new development and park
dedication revenue to assess the City’s park dedication fee. This section compares new
development costs, new arterial trails costs, and recreation complex costs to park dedication fee
revenue in order to calculate an estimate for the fee it would take to cover these costs in both
the pre and post 2040 time periods. More information regarding how this was tabulated can be
found in Appendix D.
With the study including estimates for post 2040 development, it assumes the development of a
second recreation complex. Though there is not one planned at this time, the funding that is
being accounted for the additional recreation complex could be used to enhance or expand the
first.
178
6
Recommendations
1. Increase park dedication fee to $3,860 per unit for residential development from the
current $3,300 fee.
2. Increase commercial and residential fees annually according to Engineering News
Record (ENR) Index.
3. Distribute park dedication fees by function ratio i.e., park development (73%), arterial
trail (17%) and recreation complex (10%).
4. Establish a policy for interfund loans between neighborhood service areas and functional
categories.
179
7
Appendix A
Determining Park Improvement Costs and Funding Sources
Stage refers to what stage each park falls under according to the 2040 Utility Staging Plan. The
Percent Developed is determined by evaluating each park and identifying what is missing or still
needs to be built. Improvements are those that are listed out in the Park Evaluation section of
the 2040 Comprehensive Plan. These improvements include both repairs or replacements and
new development.
Expenditures break down costs into four categories: Replacement Cost, New Development
Cost, Land Acquisition, and Trail. Costs for replacement and new development come from 2040
Comprehensive Plan. For purposes of this study only new development costs are used. When
a range of costs is listed in the 2040 Comprehensive Plan, the midpoint/average is used. Land
Acquisition is mainly relevant to future parks, but is based on land cost value of $50,000 per
acre. Trail costs where determined from WSB estimates and the lineal feet of proposed trails.
More information regarding how this is calculated can be found in the Appendix B. It is important
to note that Trail Expenditures does not include trails that are within the park as these are
considered part of Replacement and New Development Costs.
Parks that do not exists yet, but are planned, differ slightly from established parks. Their New
Development costs are based on estimates, which have been adjusted for inflation, provided by
WSB for a standard 5-6 acre park. Land Acquisition expenditures is calculated based on the
assumption that each park will be 6 acres.
Funding Source is broken down into two categories: Park Dedication and General Fund. The
values for these indicate how much money is needed from each funding source to cover the
expenditures. Park Dedication can only be used for new development, not on replacements or
repairs. This is the found by summing New Development Cost, Land Acquisition, and Trail
Expenditures. The General Fund can be used for any park improvements and, for the purpose
of this study, is composed of only Replacement Cost expenditures and a portion of the
recreation complex.
180
3-14
Figure 3-4� 2040 Utility Staging Plan
Baldwin Lake
Rondeau
Lake
Bald
Eagle
Lake
Wilkinson
Lake
Otter Lake
Amelia
Lake
Reshanau LakeRice Lake
Centerville
Lake
Marshan Lake
George
Watch
Lake
Peltier Lake
Cedar Lake
Lilac
St
20th Ave S456721
456749
456754
456721
456749
456714
456754
456714
456723
456721
456721
456714456714
20th Ave20th Ave§¨¦35E
§¨¦35W
")153
")140
")84
")84
Main StMain StMain St
Cedar St
HodgsonRdLake DrElm St
Birch St
Birch StLake DrSunset AveRondeauLake Dr EAsh St
Oak Ln
Apollo Dr62nd St N
Ash St RondeauLake Rd WCentervilleRdHolly Dr4th AveHolly Dr E
Birch St
80th St E
64th StCity of BlaineCity of Columbus
City of HugoCity of North Oaks White Bear Township ´
Figure 3-4
2040 Utility Staging Plan
Legend
City of Centerville
Stage 1A Planned Service Area (2018 - 2025)
Stage 1B Planned Service Area (2025 - 2030)
Stage 2A Planned Service Area (2030 - 2035)
Stage 2B Planned Service Area (2035 - 2040)
Stage 3 Planned Service Area (Post 2040)
No Service
Open Water
Right-of-Way
Municipal Boundary
Parcels
Streams
3,500 0 3,5001,750 Feet Date: 5/20/201911/9/2020
181
9
Appendix B
Calculating Trail Costs
WSB provided total trail mileage for each PSA. This is multiplied by midpoint of the shared use
path cost estimate, also provided by WSB, to find total cost of planned trail development in each
area.
Trail costs are also broken down between pre and post 2040 development. This is done by
multiplying the cost per PSA by the percentage planned to be completed by 2040 and post
2040. The percentage of trails developed in each time period comes from the 2040 Utility
Staging Plan. The pre and post 2040 figures are divided by the number of parks in each PSA to
get a figure for Trail Expenditure for every park.
There are currently no proposed trails in PSAs 8, 13, 14, 15, 16, 17 and 20 in the Parks,
Greenways and Trails Plan. Additionally, WSB identified 18.74 miles of arterial trails which fall
outside of any PSA. Costs are calculated for this set of arterial trails using the same methods
described above but are not assigned to any park or PSA in particular. These costs are factored
into tabulations comparing total expenditures and revenue. Trail costs are estimated at
$351,600 per mile (2023 estimate).
182
10
Appendix C
Estimating Residential Park Dedication Revenue
To calculate the estimated residential park dedication fees, WSB provided a table of every
parcel in the City. Each parcel was then assigned to a PSA. The net acres of these parcels are
split according to the staging area they fall into resulting in two categories: pre 2040 category
(stages 1 and 2) and post 2040 category (stage 3). The minimum and maximum number of units
that can be developed is calculated for each category according to the proposed future land
use. These figures are multiplied by the current park dedication fee ($3,300 per unit) to get a
minimum and maximum total residential park dedication sum for each category in every PSA.
These are totaled to get an overall minimum and maximum park dedication revenue, pre and
post 2040, for the City.
183
11
Appendix D
Comparing Expenditures and Revenue
Costs for new development come from three different sources: parks, arterial trails, and the
recreation complex. These values have already been calculated in previous steps of this
analysis and divided into pre 2040 and post 2040. Additional infomration regarding these
calculations can be found in Appendices A and B.
Total revenue from park dedication is composed of residential and commercial/industrial units.
The minimum and mid (average) number units for residential and commercial are used to make
this calculation, each is multiplied by their current respective dedication fee and totaled. These
are summed to get a total revenue for minimum and average number of units pre and post
2040.
More information concerning how the number of residential units and resulting park dedication
revenue is found can be located in Appendix C. Data regarding commercial/industrial units is
based on Datafi data of undeveloped commercial/industrial property along 35E. 20% of this land
is removed from this value to account for arterial roads and wetlands.
Total revenue is subtracted from total cost in order to determine whether there would be a
surplus or deficit given the estimated costs and revenues. Total cost was also divided by the
number of residential units in order to quantify the park dedication fee for residential units
needed to cover all new development costs a part of the Parks, Greenways and Trails Plan. The
number of residential units are the minimum and mid amounts provide by WSB and described in
Appendix C.
184
PSA Park Name Stage % Developed Improvements New Development Cost Land Acquisition2 Trail3,5 Park Dedication1,4 Notes
1 J 2B 0 1,130,852$ 300,000$ 503,129$ 1,933,981$ Estimates based on a typical 5-6 acre park
Arena Acres Park 3 100
Trail access, new playground equipment, improve
aesthetics, replace bacsketball court, new tennis
court
5,000$ -$ 136,739$ 141,739$
New tennis court would replace previous one that was taken
out (project completed). New BIT trail
Woolan Park 3 0
Natural play experiences, trails/boardwalks,
educational/interpretive information, nature
viewing areas
200,000$ -$ 136,739$ 336,739$
Undeveloped parcel - Trail & Interpretive signage. 4,000 LF of
trails w/some boardwalk
M 1B 0 1,130,852$ 300,000$ 136,739$ 1,567,591$ Estimates based on a typical 5-6 acre park
3 City Hall Park 3 100
New playground, new ballfields or soccer fields, new
rink/skating area, picnic shelter, court space, new
parking and access, trails (determine best/safest
crossing over Main Street)
375,000$ -$ 49,787$ 424,787$
A master plan should be prepared to determine extent of
improvements and types of amenities - could range from $1 to
$2 million (some of these costs could fall under replacements
but are placed under new development)
Century Farms North Park
(Unofficial name)1A 0 1,130,852$ 75,000$ 552,214$ 1,758,066$ Newly acquired park parcel this is currenlty undeveloped.
Assume 1.5 ac land acq. @ $50K/acre
Behm's Park 1A 100
Replace playground equipment, make playground
area accesible, trail connections to the playground
and court
19,000$ -$ 552,214$ 571,214$
5 Highland Meadows Park 1A 100 Additional trees, irrigation shed -$ -$ 149,361$ 149,361$
6 Lino Park 1A 100
New playground (potential relocation), improved or
relocated parking lot, basketball half-court, picnic
shelter, nature trails
-$ -$ 236,663$ 236,663$
Update master plan to determine extent of improvements and
types of amenities fpr new developments
9 Sunset Oaks Park 2A 100 New playground, picnic shelter, basketball half
court, loop trail, enhanced landscaping 80,000$ -$ 389,180$ 469,180$
10 Woods Edge (K)1A 65 150,000$ -$ -$ 150,000$ Newly developed park, no additional improvements needed at
this time
11 F 1B 0 1,130,852$ 300,000$ 406,360$ 1,837,212$ Estimates based on a typical 5-6 acre park
12 Watermark (G)1A 0 1,130,852$ 300,000$ 627,596$ 2,058,448$ Estimates based on a typical 5-6 acre park includes 2,000 LF of
internal trail
Sunrise Park 1A 100
Improved parking, new hockey rinks, new
playground equipment, loop trail system,
hardcourts, new park building
-$ -$ -$ -$
A master plan should be prepared for this park prior to any
new development - could be in the range of $3.5 million
Wenzel Farms Park 1A 100 Trail connection to court, replace playground
equipment when needed -$ -$ -$ -$
14 Marshan Park 1A 100
Trail connections to playground/parking lot,
basketball half-court with pickleball overlay,
landscape improvements, picnic shelter, new
playground equipment when needed
100,000$ -$ -$ 100,000$
15 Rice Lake Estates -$ -$ -$ Located in Circle Pines
16 Country Lakes Park 1A 25
Paved parking lot, educational information,
improved water access, improved picnic spaces,
unique play experience
650,000$ -$ -$ 650,000$
Need to develop a master plan - could range from $500,000 to
$800,000. Community park costs split between park
dedication and general fund
17 Quail Ridge Park 1A 0 Playground, open lawn, picnic amenities, overlooks,
trails to connect to existing trails 450,000$ -$ -$ 450,000$
Undeveloped parcel - $150,000 to $200,000 for park
development additional $250,000 to $300,000 for trails and
boardwalk connections
18 Pheasants Hill Park 1A 100 New playground equipment, trail connection to
basketball court, updated amenities -$ -$ 252,441$ 252,441$
19 E 1B 0 1,130,852$ 300,000$ 91,159$ 1,522,011$ Estimates based on a typical 5-6 acre park
20 North Pointe Park 1A 100 -$ -$ 213,873$ 213,873$ Newly developed park, no additional improvements needed at
this time
Clearwater Creek O/S 1A -$ -$ -$ Open Space
Clearwater Creek Park 1A 100 New playground surfacing, additional
landscaping/trees -$ -$ -$ -$
22 Woods of Baldwin Lake Park 1A 100
New playground equipment, park signage, new
benches and tables, small seating overlook,
vegetation management, replace trails as needed
-$ -$ 246,130$ 246,130$
Shenandoah Park 1A 100
New playground equipment, seating plaza/shelter,
trail to playground, small hardcourt, boardwalk
overlooking the channel
80,000$ -$ 73,200$ 153,200$
Planned New Park and Trail Improvements Summary (Pre 2040 Park Development)
Funding Source
2
4
13
21
Expenditures
185
PSA Park Name Stage % Developed Improvements New Development Cost Land Acquisition2 Trail3,5 Park Dedication1,4 Notes
Funding Source Expenditures
Birchwood Acres 1A 100
New playground equipment, park signage, trail
maps, shelter or arbor seating area, landscpaing,
picnic areas
500,000$ -$ 73,200$ 573,200$
Development of South half per masterplan - new
development.
West Shadow Ponds O/S 1A 0 -$ -$ -$ Open Space
Reshanau Lake Estates O/S 1A 0 -$ -$ -$ Open Space
24 Birch Park 1A 100 New playground equipmemnt, trail access to all
amenities, improve lot HC parking stall 210,000$ -$ 454,393$ 664,393$ Other future considerations which include an additional
$200,000 -220,000 for trails and paved rink
25 Brandywood Park 1A 100 New playground equipment, trail connnection to the
playground, park signage, removal of buckthorn 5,000$ -$ 221,587$ 226,587$
26 Tower Park (Recreation
Complex)3 10 5,500,000$ -$ 21,913$ 2,760,956.63$
Update master plan to determine extent of improvements and
types of amenities, preliminary costs cannot be estimated.
Estimated costs based on 2018 Master Plan. Tennis and
pickleball courts have been built. 5,500,000 - 50% park
dedication.
27 N 2A 0 1,130,852$ 300,000$ 557,473$ 1,988,325$
29 B 2B 0 1,130,852$ 300,000$ 518,906$ 1,949,758$ Estimates based on a typical 5-6 acre park
30 Lamotte Park 1A 0 NA Passive Open Space
Total Estimated Cost 23,385,856$
Note:
1 Costs are based on mid-range of estimated expenses per 2040 Comp Plan or WSB estimate dated 11/30/2020 - see trails tab
2 1 acre= $50,000
3 Cost based on mid-range of Shared Use Path
4 Park Dedication= NEW development costs, trails, and land aquistion
5 PSA's with more than 1 park I divided trail costs by the number of parks
23
186
PSA Park Name Stage % Developed Improvements Replacement Costs New Development Costs Land Acquisition2 Trail3,5 Total Park Dedication1,4 General Fund1 Notes
3 I 3 0 -$ 984,000$ 300,000$ 945,952$ 2,229,952$ 2,229,952$ -$ Estimates based on a typical 5-6 acre park
8 H 3 0 -$ 984,000$ 300,000$ 1,284,000$ 1,284,000$ -$ Estimates based on a typical 5-6 acre park
21 L 3 0 -$ 984,000$ 300,000$ 487,351$ 1,771,351$ 1,771,351$ -$ Estimates based on a typical 5-6 acre park
26 D 3 0 -$ 984,000$ 300,000$ 1,151,402$ 2,435,402$ 2,435,402$ -$ Estimates based on a typical 5-6 acre park
28 A 3 0 -$ 984,000$ 300,000$ 189,331$ 1,473,331$ 1,473,331$ -$ Estimates based on a typical 5-6 acre park
30 C 3 0 -$ 984,000$ 300,000$ 525,217$ 1,809,217$ 1,809,217$ -$ Estimates based on a typical 5-6 acre park
11,003,253$ 11,003,253$
Note:
1 Costs are based on mid-range of estimated expenses per 2040 Comp Plan or WSB estimate dated 11/30/2020
2 1 acre= $50,000
3 Cost based on mid-range of Shared Use Path
4 Park Dedication= NEW development costs, trails, and land aquistion
5 PSA's with more than 1 park I divided trail costs by the number of parks
Funding Source Expenditures
187
City Council
Work Session
Draft Park Dedication Fee Study
June 3, 2024
2
Future Park and Trail Improvements
•2040 Comprehensive Plan identifies proposed park and trail improvements
•Primary funding source is a payment in lieu of park land dedication
•MN Statutes §462.358 governs park dedication
•Must be an essential nexus between fees and dedication imposed
•Must demonstrate a rough proportionality to the need created
•Parks developed in conjunction with new development
•Current Park Dedication fees are:
•$3,300 per unit for residential
•$2,600 per acre for Commercial/Industrial
3
4
Future Park and Trail Improvements
•Study Process included:
•Determination of improvement costs by park service area and
utility staging
•Estimated Park Dedication based on mid point of projected
housing units
•Comparison of per units costs with existing park fee
5
6
7
Future Park and Trail Improvements
•Assumptions
•Base cost for 5 –6 acres park with improvements
•Internal trails, basketball court, pickleball
court, playground and shelter
•$1.43 million
•Land costs estimated at $50,000/acre
•Arterial trail costs at $350,000 per mile
•City Recreation Complex funding incorporated at
50% of estimated cost
•Total Cost of $5.5 Million based on 2018
master plan
8
Future Park and Trail Improvements
•Recommendations
•Increase Park Dedication Fee to $3,860
•Increase commercial and residential fees annual according to Engineering News Record
(ENR) or other inflationary index
•/acre
•Distribute park dedication fees by function ratio:
•73% park development
•17% arterial trail
•10% recreation complex
•Establish a policy for interfund loans between neighborhood service areas and functional
categories
THANK YOU
State of the Lino Lakes
Parks and Trail System
Presentation to Lino Lakes City Council
By the Parks Advisory Board (Pat Huelman: Chair)
6/3/2024Presentation to the Lino Lakes City Council
1
Good Evening!
We appreciate this opportunity
to present a comprehensive
review on the state of our Parks
and Trails system.
We are continually reminded
how much our residents
appreciate easy access to
high-quality parks and trails.
6/3/2024Presentation to the Lino Lakes City Council
2
Clark Gooder
Bill Kusterman
Kellie Schmidt
Julie Cutts
Kathy Ballering
Jason Spitzer
Thank You!
We want to recognize the City Council for their past
support of the Park and Trail Improvement Fund.
One-time commitment of $500,000 in 2018.
Ongoing annual contributions
approx. $60,000 to 90,000/yr.
So far, the P&TIF has funded
6 playground replacements,
2 critical trail segments, and
9 tennis/pickleball courts.
6/3/2024Presentation to the Lino Lakes City Council
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Background
Over the years Lino Lakes has
developed a very large and
dispersed Parks and Trail System
that was heavily shaped by …
a decentralized “neighborhood
first” philosophy and
a “development-driven” funding
model.
While this minimized City funds for
development, it provided no funds for
future replacement and upgrades!
6/3/2024Presentation to the Lino Lakes City Council
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Background
Due to limited (undesignated) funding we have fallen far behind on replacements and upgrades of our existing park assets.
Currently this includes
9 playgrounds between 21 and 31 yrs old,
6 hard courts >20 yrs old, along with
aged shelters and hockey rinks.
Also, for many of our parks, the original Master Plans were never fully executed.
6/3/2024Presentation to the Lino Lakes City Council
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Background
Our residents’ park and recreation expectations are ever-changing.
There is a growing movement for larger more comprehensive, inclusive, and expensive destination parks.
Scenic trails are highly valued.
To maintain a current, viable, and sustainable Parks and Trail System, we must be prepared to innovate and reimagine our system.
We will need to stretch our resources by strengthening our external partnerships.
6/3/2024Presentation to the Lino Lakes City Council
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Key Points Regarding for Our Analysis
This analysis focuses on current park and trail asset replacements and upgrades;
It does not include normal day-to-day operations, maintenance, and repair.
This analysis was done in 2025 dollars;
Includes a 2% inflationary adjustment for future assets.
As new assets are added to the system, the annual cost for replacement and upgrades will clearly need to go up.
We apologize for how long it took to bring this review to your attention!
We just needed time to confirm the data, complete our analysis, and develop realistic recommendations.
6/3/2024Presentation to the Lino Lakes City Council
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Setting the Stage (in theory @ 30,000 ft)
Current Park Assets
We have 22 parks with current
hard assets (park features &
internal trails) worth more than
$5,000,000.
Based on national guidelines and
local experience for typical
replacement cycles, this would
suggest we should budget about
4% (or $200,000) annually to
replace and/or upgrade our
current park assets.
6/3/2024Presentation to the Lino Lakes City Council
8
Setting the Stage (in theory @ 30,000 ft)
Current Trail Assets
We have almost 27 miles of
community trails (external to our
designated parks) that are worth
more than $9,000,000.
Based on typical replacement
cycles and local experience, it
would suggest that we should
budget about 3% or $270,000
annually to replace and/or
upgrade the current trail system.
6/3/2024Presentation to the Lino Lakes City Council
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Park & Trail Asset Analysis (on the ground)
The Comprehensive Park and Trail Asset Spreadsheet (example)
Every park is listed with each of its hard features and internal trails.
Each asset type is given a fixed replacement cycle time.
The costs for replacements are shown over the next 30 years.
6/3/2024Presentation to the Lino Lakes City Council
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City of Lino Lakes Annual Inflation Assumed 2.0%
Public Services Initial Value of Costs 2025
Existing Park Assets Worksheet - Mar 20, 2024
Year Useful Life Replacement 2024
Park Asset Installed (Years)Cost PAST DUE 2025 2026 2027 2028 2029 2030
Arena Acres ½ Court Basketball 1999 20 25,000$ 25,000$ -$ -$ -$ -$ -$ -$
Arena Acres Playground Equipment 1999 20 90,000$ 90,000$ -$ -$ -$ -$ -$ -$
Arena Acres Seating Arbor 2002 25 4,000$ -$ -$ -$ 4,162$ -$ -$ -$
Arena Acres Tennis Court 2019 25 65,000$ -$ -$ -$ -$ -$ -$ -$
Behm's ½ Court Basketball 2004 20 25,000$ 25,000$ -$ -$ -$ -$ -$ -$
Behm's Internal Trails - 2,000 feet 2000 30 70,000$ -$ -$ -$ -$ -$ -$ 77,286$
Behm's Irrigation Shed 2002 25 4,000$ -$ -$ -$ 4,162$ -$ -$ -$
Behm's Open Air Shelter 2006 25 50,000$ -$ -$ -$ -$ -$ -$ -$
Behm's Playground Equipment 1999 20 90,000$ 90,000$ -$ -$ -$ -$ -$ -$
Introducing the 3 Buckets
1. Catching Up (out-of-date & missing assets)
A. Replacement of “Past Due” Park Assets
B. Completion of Existing Park Master Plans *
C. Completion of Identified Community Trail Segments *
2. Maintaining the Status Quo (of existing assets)
A. Parks (including internal trails)
B. Community Trails *
3. Providing Discretionary Funds for Current and Vibrant Parks
A. Parks and Trails
* Funding has been included in the Park Dedication Fee Study
6/3/2024Presentation to the Lino Lakes City Council
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1A. Catching Up –Out of Date Assets
From the Parks and Trail Asset spreadsheet (example)
6/3/2024Presentation to the Lino Lakes City Council
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Year Useful Life Replacement 2024
Park Asset Installed (Years)Cost PAST DUE
Arena Acres ½ Court Basketball 1999 20 25,000$ 25,000$
Arena Acres Playground Equipment 1999 20 90,000$ 90,000$
Arena Acres Seating Arbor 2002 25 4,000$ -$
Arena Acres Tennis Court 2019 25 65,000$ -$
Behm's ½ Court Basketball 2004 20 25,000$ 25,000$
Behm's Internal Trails - 2,000 feet 2000 30 70,000$ -$
Behm's Irrigation Shed 2002 25 4,000$ -$
Behm's Open Air Shelter 2006 25 50,000$ -$
Behm's Playground Equipment 1999 20 90,000$ 90,000$
1A. Catching Up –Out of Date Assets
Summary from the Parks and Trail Asset spreadsheet
As of today, the total “past due” is $1,292,000.
That is approximately $178/LL household
Since a one-time catch-up is not practical, these costs will
likely need to be spread out over 5 to 10 years.
6/3/2024Presentation to the Lino Lakes City Council
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City of Lino Lakes
Public Services
Park & Trail Asset & Investment Summary
Annual Investements Needed for Lino Lakes Park & Trail System
Part 1: Catching Up Past Due Cost Cost Over 5 Yr Cost Over 10 Yr Cost / HH
A. Replacement of "Past Due" Park Assets $1,292,000 $274,109 $143,833 $178.28
1B. Catching Up –Missing Park Assets
Assets from Park Master Plans that were never completed.
6/3/2024Presentation to the Lino Lakes City Council
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City of Lino Lakes
Public Services
New Assets of Existing Parks Worksheet
Estimated
Park Description Cost
Behm's Trail connections to playground and court, landscaping 50,000$
Birch
Internal trail loop, trail connection to Pheasant Run, pave
rink, handicapped parking stall 100,000$
Birchwood Acres
Develop southern portion per master plan including
trails, open air shelter, landscaping, earthern causeway,
volleyball courts 450,000$
Brandywood
Accessible trail route to park interior, passive use area,
1/2 court basketball, future expansion and trail link 250,000$
City Hall
Pave parking lot, group picnic shelter, tennis courts,
landscaping, trails 500,000$
Country Lakes Remaster Plan and develop 750,000$
Lino Develop 2007 master plan 400,000$
Marshan
Trail connections, open air shelter, ½ court basketball,
landscape improvements/screening 250,000$
Quail Ridge Develop per 1998 master plan 550,000$
Shenandoah Open air shelter, internal trails, 1/2 court basketball 200,000$
Sunrise Hardcourts, pave hockey rinks, internal trails 400,000$
Sunset Oaks
Open air shelter, 1/2 court basketball, internal trails,
landscaping 325,000$
Tower
Basketball Court, Playground, Open-air shelter, internal
trails 500,000$
TOTAL 4,725,000$
1B. Catching Up –Missing Park Assets
Using our current park master plans we identified $4,725,000 in unfunded park assets.
These have been included in the Park Dedication Fee (PDF) Study
Undoubtedly, it would be prudent to review and update the older master plans!
The PDF would provide an opportunity to fill in critical missing assets.
6/3/2024Presentation to the Lino Lakes City Council
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1C. Catching Up –Missing Trail Assets
Within our currently planned
community trail system, we have
several important trail segments
that need to be completed.
Many of these trails will need to wait
for road upgrades or other synergistic
opportunities to complete them at a
reasonable cost.
The cost for these missing segments
has also been included in the Park
Dedication Fee Study.
6/3/2024Presentation to the Lino Lakes City Council
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2A. Maintaining the Status Quo -Parks
Once “past due” park assets have been brought up-to-
date, the Parks and Trail Asset spreadsheet can be used to
calculate the average annual cost for ongoing park asset
replacements and upgrades.
Based on all current and “catch-up”assets, this would be about
$180,000/year.
That is approximately $25/LL household or 1.25% of the current levy.
6/3/2024Presentation to the Lino Lakes City Council
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City of Lino Lakes
Public Services
Park & Trail Asset & Investment Summary
Annual Investements Needed for Lino Lakes Park & Trail System
Part 2: Maintaining Status Quo of Current Assets Annual Cost Cost / HH % of Levy
A. Park Assets (average over 30 years after "catching up")$177,305 $24.47 1.26%
2B. Maintaining the Status Quo -Trails
Similarly, once the “past due”
trails have been brought up to
date, we can use typical life
expectancy and replacement
costs to determine average
annual cost to maintain current
assets.
These costs have been included in
the Park Dedication Fee (PDF) Study.
6/3/2024Presentation to the Lino Lakes City Council
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3C. Funds for a Vibrant Park & Trail System
The previous conversation has been focused entirely on “catching up” and “maintaining the status quo” for park and trail investments of the past.
However, to maintain a current, vibrant, and sustainable Parks and Trails System for our community, there should be flexible annual funding to “enhance” our Parks and Trail System with contemporary features and amenities.
Based on this analysis and our past experiences, we believe this amount should be $50,000 to $100,000 per year.
6/3/2024Presentation to the Lino Lakes City Council
19
Summary (using the 3 buckets)Totals
1. Catching Up (out-of-date or missing assets)
A. Replacement of “Past Due” Assets (over 5 years)$275,000/yr
B. Completion of Park Master Plans Included in PDF*
C. Completion of Community Trails Included in PDF*
2. Maintaining Status Quo (of existing assets)
A. Annual Replacement or Upgrade of Park Assets $180,000/yr
B. Replacement of Trail Assets Included in PDF*
3. Providing Funds for Vibrant Parks & Trails
A. Enhancement Funds for our Parks and Trail System $ 75,000/yr
* Currently included in the proposed Park Dedication Fee
6/3/2024Presentation to the Lino Lakes City Council
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Near-Term Priorities for “Catch-Up” Funds
Park Shelters
Lino Park Shelter (1986)$100,000
Marshan Shelter (none)$100,000+
Playgrounds
Behm’s (1999)$ 90,000
Marshan (1999)$ 90,000
6/3/2024Presentation to the Lino Lakes City Council
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In the Wings for “Catch-Up” Funds
Playgrounds
Highland Meadows (2003)$ 90,000
Pheasant Hills (1996)$ 90,000
City Hall Park (update Master Plan)
Replace the park building $250,000
Replace/upgrade playground $ 90,000
Ballfield & hockey upgrades $ 45,000
Paved parking $ 80,000
6/3/2024Presentation to the Lino Lakes City Council
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Getting Beyond “Catch-Up” & Replacement
Complete a Master Plan for Country Lakes Park
Develop a “nature-focused” destination park that complements the natural features of the Rice Creek Chain of Lakes and assets of Rice Lake Elementary.
add a small inclusive playground, shelter, and dock;
upgrade picnic sites, parking lot, and trails.
Continue to invest in Tower Park
Develop as an “active recreation” destination park
add a large “inclusive” playground and
add large shelter and full-court basketball.
Potential Additions/Upgrades to Sunrise Park
Add a ballfield and hard court and
Upgrade parking and shelter.
6/3/2024Presentation to the Lino Lakes City Council
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Final Thoughts for Your Consideration
1. Please support the proposed Park Dedication Fee to help fill in missing park and trail assets and adequately build out our system as new developments come online.
We especially like the idea that a portion of the PDF goes beyond the immediate development to support community-wide trails and destination parks.
2. Based on this detailed analysis, we are asking for a designated “Catch-Up Plan” of approximately $1,300,000 to replace or upgrade out of date assets within our current Parks and Trail System.
We recommend $275,000/yr for the next 5 years to prevent falling further behind and avoiding future cost escalations.
6/3/2024Presentation to the Lino Lakes City Council
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Final Thoughts for Your Consideration
3. We would recommend an annual general fund allocation for parks and trails of:
$180,000/yr to maintain the “status quo” of our current park & internal trail assets along with
$75,000/yr of discretionary “enhancement” funds to meet emerging needs within our Parks and Trail system.
4. We would ask the Council to consider designating 1/3 of any general fund surplus dollars to the Park and Trail Improvement Fund:
To accelerate completion of the “catch plan” and support any critical or emerging needs in our parks and trail system.
6/3/2024Presentation to the Lino Lakes City Council
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What if this level of funding isn’t possible?
We would look to the Council for guidance to articulate new models for the development and funding of our Parks and Trail System.
We strongly believe that funding levels less than what we have recommended will lead to:
Serious downsizing of our current system by …
removing unsafe or severely outdated park and trail assets
expanding our typical park service areas, and
reducing trails and amenities.
We would need to concentrate future park assets into our larger neighborhood parks.
We would need to migrate many of our smaller neighborhood parks towards open space only.
6/3/2024Presentation to the Lino Lakes City Council
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Questions & Discussion
6/3/2024Presentation to the Lino Lakes City Council
27
1
CITY COUNCIL
WORK SESSION STAFF REPORT
ITEM NO. 5
STAFF ORGINATOR: Katie Larsen, City Planner
DATE OF WORK SESSION: June 3, 2024
TOPIC: Drilling Estates Preliminary Plat and Final Plat
______________________________________________________________________________
BACKGROUND
At the Work Session, staff will present the June 10, 2024 Council staff report.
The applicants, Lloyd & Linda Drilling, are proposing to adjust the lot line between 7185 Mound
Trail and 7193 Mound Trail. No new lots are being created.
REQUESTED COUNCIL DIRECTION
None. Discussion only.
ATTACHMENTS
1. June 10, 2024 Council Staff Report
188
1
CITY COUNCIL
REGULAR MEETING STAFF REPORT
AGENDA ITEM 6B
STAFF ORIGINATOR: Katie Larsen, City Planner
MEETING DATE: June 10, 2024
TOPIC: Drilling Estates
i.Consider Resolution No. 24-59 Approving Preliminary Plat
ii.Consider Resolution No. 24-60 Approving Final Plat
VOTE REQUIRED: Simple Majority
______________________________________________________________________________
INTRODUCTION
Staff is requesting City Council consideration of the above noted resolutions.
Review Deadline:
Complete Application Date: April 8, 2024
60-Day Review Deadline:June 7, 2024
120-Day Review Deadline:August 6, 2024
Environmental Board Meeting: N/A
Park Board Meeting: N/A
Planning & Zoning Board Meeting: May 8, 2024
Tentative City Council Work Session: June 3, 2024
Tentative City Council Meeting: June 10, 2024
BACKGROUND
The applicants, Lloyd & Linda Drilling, are proposing to adjust the lot line between 7185 Mound
Trail and 7193 Mound Trail. No new lots are being created.
The Land Use Application is for the following:
•Preliminary Plat
•Final Plat
This staff report is based on the following information:
Attachment 1: June 10, 2024 Council Staff Report
189
2
• Certificate of Survey with Resource Inventory Map prepared by E.G. Rud & Sons, Inc.
dated March 21, 2024
• Preliminary Plat prepared by E.G. Rud & Sons, Inc. dated March 21, 2024
• Final Plat prepared by E.G. Rud & Sons, Inc. dated March 21, 2024
BACKGROUND
Existing Site Conditions
The Drillings own and reside in the house located at 7185 Mound Trail. In June 2023, they
purchased the adjacent lot located at 7193 Mound Trail. The Drillings wish to adjust the lot line
between the two (2) lots to the northeast to increase and protect the view of the lake for 7185
Mound Trail.
Portions of both lots are in the City of Lino Lakes and the City of Centerville. Each lot has two (2)
PID#’s. Typically, a lot line adjustment is done by minor subdivision and reviewed at a staff
level. Due to the unique situation of both lots being in two (2) cities with multiple PID#’s and to
avoid long complicated metes and bounds legal descriptions for required easements, etc., the
lot line adjustment will be processed as a preliminary plat and final plat. The preliminary plat
and final plat will be reviewed concurrently.
This staff report is based on the City of Lino Lakes zoning, shoreland, and subdivision ordinance
requirements. The City of Centerville is processing the lot line adjustment under their
ordinance requirements.
Zoning
Current Zoning R-1, Single Family Residential
Current Land Use Rural Residential
2040 Comp Plan Land Use Low Density Sewered Residential
Utility Staging Area 1A=2018-2025
Surrounding Zoning and Land Use
Direction Zoning Current Land Use Future Land Use
North City of Centerville City of Centerville City of Centerville
South PSP, Public Semi-
Public
County Park &
Recreation Park & Open Space
East Centerville Lake Centerville Lake Centerville Lake
190
3
West PSP, Public Semi-
Public
County Park &
Recreation Park & Open Space
ANALYSIS
Density and Land Area Calculations
Density requirements are not applicable to a lot line adjustment between two (2) lots because
no new lots are being created.
Zoning Requirements
The lots are zoned R-1, Single Family Residential. The lots are also within the Shoreland
Management Overlay district of Centerville Lake, which is a Recreational Development lake.
Both lots are connected to City of Centerville municipal sanitary sewer.
Shoreland &
R-1 Requirements Lot 1 Lot 2
Min. Lot Sizea 20,000 sf 73,929 sf 30,676 sf
Min. Lot Widthb
--Corner Lot NA NA NA
--Interior Lotb 80 ft 150 ft (front)
160 ft (OHWL)
109 ft (front)
88 ft (OHWL)
Min. Lot Depth 135 ft 370 ft 317 ft
Building Setback (ft)
-From Streets
Mound Trail (Local Road) 30 ft 213 ft 135 ft
-Rear Yard
--Principal 75 ft from OHWL 75.4 ft 128.5 ft
-Accessory 5 ft 75.4 ft 128.5 ft
-Side Yard
--Principal 10 ft 28.2 ft 10.6 ft
--Accessory 5 ft 16.1 ft 16.4 ft
Impervious Surface Maximum 30% 15.9% 13.4%
a Only land above the ordinary high water level of public waters and outside existing
watercourses can be used to meet the lot area standards.
191
4
bLot widths shall be measured at both the front building setback line and at the setback from
the ordinary high water level.
Building Requirements
There are two (2) existing houses. No new houses are being constructed.
Subdivision Ordinance
A portion of Lot 2 was platted in 1940 as part of Auditor’s Subdivision Number 46 plat.
As noted above, portions of both lots are in the City of Lino Lakes and the City of Centerville.
Each lot has two (2) PID#’s. Typically, a lot line adjustment is done by minor subdivision and
reviewed at a staff level. Due to the unique situation of both lots being in two (2) cities with
multiple PID#’s and to avoid long complicated metes and bounds legal descriptions for required
easements, etc., the lot line adjustment will be process as a preliminary plat and final plat. The
preliminary plat and final plat will be reviewed concurrently.
Conformity with the Comprehensive Plan and Zoning Code
The preliminary plat and final plat are consistent with the comprehensive plan for low density
residential development and zoning code requirements for R-1, Single Family Residential as
detailed above.
Blocks and Lots
The preliminary plat and final plat contain Lots 1-2, Block 1, Drilling Estates.
Streets and Alleys
Lots 1 and 2 are served by Mound Trail which is a local road. The existing road right-of-way
width is 60 ft which is consistent with local roads. No additional road right-of-way is needed.
Easements
Standard drainage and utility easements at least ten (10) feet wide shall be provided along the
lot lines.
Utility easements 20 ft wide also exist over sanitary sewer and public utilities and are shown on
the final plat.
Storm Water Management and Erosion and Sediment Control
Storm water management is not required for the lot line adjustment.
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Utilities
Sanitary Sewer
Both houses are connected to the City of Centerville municipal sanitary sewer system.
Watermain
7193 Mound Trail is connected to the City of Centerville municipal water system.
7185 Mound Trail is not connected the City of Centerville municipal water system. The City of
Centerville will not require the existing house to connect at this time.
Public Land Dedication
Public land dedication or cash in lieu of land dedication will not be required for the lot line
adjustment. No new lots are being created.
Screening, Landscaping, Buffer Yards and Tree Preservation
Screening, landscaping, buffer yards and tree preservation is not required for the lot line
adjustment. No new lots are being created.
Environmental Assessment Worksheet (EAW)
An Environmental Assessment Worksheet is not mandated for a lot line adjustment between
two (2) existing houses.
Wetlands
A wetland delineation report is not required for the lot line adjustment. Potential onsite
wetlands near the shoreline are covered by a drainage and utility easement. There are no
wetland impacts.
FEMA Floodplain
FEMA floodplain exists on site near the shoreline and is covered by a drainage and utility
easement. There are no floodplain impacts.
Shoreland Management Overlay
The lots are within the Shoreland Management Overlay district of Centerville Lake, which is a
Recreational Development lake. Both lots are connected to City of Centerville municipal
sanitary sewer. Shoreland lot sizes, setbacks and impervious surface requirements are met.
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Impervious Surface Coverage
As detailed above under Zoning Requirements, impervious surface requirements are met for
both lots.
Shoreland
Requirements Lot 1 Lot 2
Impervious Surface Maximum 30% 15.9% 13.4%
Traffic Study
A traffic study is not required for a lot line adjustment between two (2) existing houses.
Additional City and Government Agency Review Comments
Public Safety Comments
Lino Lakes Public Safety Department-Police Division and Fire Division reviewed the proposed lot
line adjustment and had no comments.
Environmental Coordinator
The Environmental Coordinator had no concerns with the proposed lot line adjustment.
City of Centerville
The City of Centerville is processing the lot line adjustment under their ordinance requirements.
Agreements
Stormwater Maintenance Agreement
A stormwater maintenance agreement is not required since a stormwater management plan is
not required per City Code Chapter 1010.
Development Agreement
A Development Agreement is typically required with final plat to detail City and Developer
responsibilities and establish securities and escrows. Since there are no developer or city
Improvements or public land dedication required with the lot line adjustment, a development
agreement is not required.
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The developer shall place iron monuments at all lot, block, and outlot corners and at all other
angle points on boundary lines consistent with the final plat.
Comprehensive Plan
Drilling Estates preliminary plat and final plat (lot line adjustment) are consistent with the goals
and policies of the comprehensive plan in regards to land use, housing, economic development,
transportation, local water management plan, sanitary sewer, water supply and parks,
greenway and trails.
Land Use Plan
Per the 2040 Comprehensive Plan, the parcel is guided low density residential development.
The proposed Drilling Estates lot line adjustment between two (2) existing single family
detached dwellings is consistent with the Comprehensive Plan.
Housing Plan
A goal of the housing plan is to maintain existing housing stock to insure a high-quality
environment in all residential neighborhoods. Drilling Estates meets this goal of the housing
plan.
Economic Development
The proposed Drilling Estates lot line adjustment between two (2) existing single family
detached dwellings does not negatively impact the City’s economic development plan.
Transportation Plan
A goal of the transportation plan is to ensure that streets are as safe as possible. The proposed
Drilling Estates lot line adjustment between two (2) existing single family detached dwellings
does not negatively impact the City’s transportation plan.
Local Water Management Plan
The purposes of the water management program are to protect, preserve, and use natural
surface and groundwater storage and retention systems, and prevent erosion of soil into
surface water systems.
The proposed Drilling Estates lot line adjustment between two (2) existing single family
detached dwellings protects the natural surface by dedicating a drainage and utility easement
over the floodplain near the shoreline.
Sanitary Sewer Plan
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The goal of the sanitary sewer plan is to maintain the city’s residents and businesses with an
affordable and safe sanitary sewer system.
Both houses are connected to the City of Centerville municipal sanitary sewer system.
Water Supply Plan
A goal of the water supply plan is to provide residents and businesses with affordable potable
water that is safe and of high quality for daily consumption and fire demand.
7193 Mound Trail is connected to the City of Centerville municipal water system.
7185 Mound Trail is not connected the City of Centerville municipal water system. The City of
Centerville will not require the existing house to connect at this time.
Parks, Greenways and Trails
A goal and policy of the parks, greenways and trails plan is to continue to development and
fund recreational activities in the City. The proposed Drilling Estates lot line adjustment
between two (2) existing single family detached dwellings does not negatively impact the City’s
parks, greenways and trails plan.
Findings of Fact
Resolution No. 24-59 details the findings of fact for the Drilling Estates preliminary plat.
Resolution No. 24-60 details the findings of fact for the Drilling Estates final plat.
RECOMMENDATION
Staff and Planning & Zoning Board recommend approval of the Drilling Estates preliminary plat
and final plat.
ATTACHMENTS
1. Resolution No. 24-59
2. Preliminary Plat
3. Resolution No. 24-60
4. Final Plat
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CITY OF LINO LAKES
RESOLUTION NO. 24-59
APPROVING DRILLING ESTATES PRELIMINARY PLAT
WHEREAS, the City received a land use application for Drilling Estates preliminary plat
(“Preliminary Plat”); and
WHEREAS, City staff completed review of the Preliminary Plat based on the following
information:
• Certificate of Survey with Resource Inventory Map prepared by E.G. Rud & Sons, Inc.
dated March 21, 2024
• Preliminary Plat prepared by E.G. Rud & Sons, Inc. dated March 21, 2024
• Final Plat prepared by E.G. Rud & Sons, Inc. dated March 21, 2024; and
WHEREAS, the Planning & Zoning Board held a public hearing on May 8, 2024 and
recommended approval of the Preliminary Plat.
NOW, THEREFORE, BE IT RESOLVED by the City Council of Lino Lakes, Minnesota that:
FINDINGS OF FACT
Per Section 1001.013, Premature Subdivision:
(1) General. Any concept plan, preliminary plat or final plat deemed premature pursuant to
the following criteria shall be denied by the City Council.
(2) Conditions for establishing a premature subdivision. A subdivision may be deemed
premature should any of the following conditions not be met.
(a) Consistency with the Comprehensive Plan. Including any of the following:
1. Land use plan;
2. Transportation plan;
3. Utility (sewer and water) plans;
4. Local water management plan;
5. Capital improvement plan; and
6. Growth management policies, including MUSA allocation criteria.
The Preliminary Plat is consistent with the goals and policies of the comprehensive plan in
regards to land use, housing, economic development, transportation, local water management
plan, sanitary sewer, water supply and parks, greenway and trails.
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(b) Consistency with infill policies. A proposed urban subdivision shall meet the city's infill
policies:
1. The urban subdivision must be located within the Metropolitan Urban Service Area
(MUSA) or the staged growth area as established by the city's Comprehensive Plan;
2. The cost of utilities and street extensions must be covered by one or more of the
following:
a. An immediate assessment to the proposed subdivision;
b. One hundred percent of the street and utility costs are privately financed by the
developer;
c. The cost of regional and/or oversized trunk utility lines can be financed with
available city trunk funds; and
d. The cost and timing of the expenditure of city funds are consistent with the city's
capital improvement plan.
3. The cost, operation and maintenance of the utility system are consistent with the
normal costs as projected by the water and sewer rate study; and
4. The developer payments will offset additional costs of utility installation or future
operation and maintenance.
The Preliminary Plat is consistent with infill policies. The existing two (2) single family detached
dwellings are connected to the City of Centerville municipal sanitary sewer system. The cost,
operation and maintenance of the utility system is consistent with the normal costs projected by
the water and sanitary system plans. No future utility costs are proposed.
(c) Roads or highways to serve the subdivision. A proposed subdivision shall meet the
following requirements for level of service (LOS), as defined by the Highway Capacity
Manual:
1. If the existing level of service (LOS) outside of the proposed subdivision is A or B, traffic
generated by a proposed subdivision will not degrade the level of service more than one
grade;
2. If the existing LOS outside of the proposed subdivision is C, traffic generated by a
proposed subdivision will not degrade the level of service below C;
3. If the existing LOS outside of the proposed subdivision is D, traffic generated by a
proposed subdivision will not degrade the level of service below D;
4. The existing LOS must be D or better for all streets and intersections providing access
to the subdivision. If the existing level of service is E or F, the subdivision developer must
provide, as part of the proposed project, improvements needed to ensure a level of
service D or better;
5. Existing roads and intersections providing access to the subdivision must have the
structural capacity to accommodate projected traffic from the proposed subdivision or
the developer will pay to correct any structural deficiencies;
6. The traffic generated from a proposed subdivision shall not require city street
improvements that are inconsistent with the Lino Lakes capital improvement plan.
However, the city may, at its discretion, consider developer-financed improvements to
correct any street deficiencies;
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7. The LOS requirements in divisions (2)(c)1. to 4. above do not apply to the I-35W/Lake
Drive or I-35E/Main St. interchanges. At city discretion, interchange impacts must be
evaluated in conjunction with Anoka County and the Minnesota Department of
Transportation, and a plan must be prepared to determine improvements needed to
resolve deficiencies. This plan must determine traffic generated by the subdivision
project, how this traffic contributes to the total traffic, and the time frame of the
improvements. The plan also must examine financing options, including project
contribution and cost sharing among other jurisdictions and other properties that
contribute to traffic at the interchange; and
8. The city does not relinquish any rights of local determination.
The Preliminary Plat meets the requirements for level of service (LOS). Mound Trail is a local
road and has structural capacity to accommodate the existing two (2) new single family
detached dwellings. The city does not relinquish any rights of local determination.
(d) Water supply. A proposed subdivision shall be deemed to have an adequate water
supply when:
1. The city water system has adequate wells, storage or pipe capacity to serve the
subdivision;
2. The water utility extension is consistent with the Lino Lakes water plan and offers the
opportunity for water main looping to serve the urban subdivision;
3. The extension of water mains will provide adequate water pressure for personal use
and fire protection; and
4. The rural subdivision can demonstrate that each of the proposed lots can be provided
with a potable water supply.
The Preliminary Plat has an adequate water supply. 7193 Mound Trail is connected to the City of
Centerville municipal water system. 7185 Mound Trail is served by private well.
(e) Waste disposal systems. A proposed subdivision shall be served with adequate waste
disposal systems when:
1. The urban sewered subdivision is located inside the city's MUSA or is consistent with
the MUSA allocation criteria;
2. The city has sufficient MUSA and pipe capacity to serve the subdivision if developed to
its maximum density;
3. The subdivision will result in a sewer extension consistent with Lino Lakes sewer plan
and capital improvement plan;
4. A rural subdivision can demonstrate that each lot can be served by an adequate
sanitary sewer disposal system; and
5. A rural subdivision with a proposed communal sanitary sewer or water system has an
effective long range management and maintenance program with proper financing.
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The Preliminary Plat is served with an adequate waste disposal system. The existing two (2)
single family detached dwellings are connected to the City of Centerville municipal sanitary
sewer system.
BE IT FURTHER RESOLVED the Preliminary Plat is not a premature subdivision; and
BE IT FURTHER RESOLVED the Preliminary Plat is approved subject to the following
conditions:
1. The developer shall place iron monuments at all lot, block, and outlot corners and at all
other angle points on boundary lines consistent with the final plat; and
BE IT FURTHER RESOLVED the following items shall be addressed prior to release of final
plat mylars:
1. Preliminary Plat:
a. The lot areas shown on each lot shall be the area above the OHWL, not the total
lot area.
b. Ten (10) ft wide drainage and utility easements shall be dedicated along the west
and south lot lines of Lot 1.
Adopted by the City Council of the City of Lino Lakes this 10th day of June, 2024.
___________________________
Rob Rafferty, Mayor
ATTEST:
___________________________
Hannah Lynch, City Clerk
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CITY OF LINO LAKES
RESOLUTION NO. 24-60
APPROVING DRILLING ESTATES FINAL PLAT
WHEREAS, the City received a land use application for Drilling Estates final plat (“Final
Plat”); and
WHEREAS, City staff completed review of the Final Plat based on the following
information:
• Certificate of Survey with Resource Inventory Map prepared by E.G. Rud & Sons, Inc.
dated March 21, 2024
• Preliminary Plat prepared by E.G. Rud & Sons, Inc. dated March 21, 2024
• Final Plat prepared by E.G. Rud & Sons, Inc. dated March 21, 2024; and
WHEREAS, the City Council the approved the preliminary plat with Resolution No. 24-59
on June 10, 2024; and
WHEREAS, the Planning & Zoning Board reviewed and recommended approval of the
Final Plat on May 8, 2024; and
WHEREAS, the Final Plat is not considered premature and meets the performance
standards of the subdivision and zoning ordinance.
NOW, THEREFORE, BE IT RESOLVED by the City Council of Lino Lakes, Minnesota that:
FINDINGS OF FACT
1. The Final Plat substantially conforms to the approved preliminary plat subject to the
conditions listed below.
2. The City Attorney reviewed the status of title/property ownership related to the Final
Plat.
3. A Development Agreement is not required.
4. Conditions attached to approval of the preliminary plat have been fulfilled or secured by
the Development Agreement.
5. All fees, charges and escrow related to the preliminary or Final Plat have been paid in
full; and
BE IT FURTHER RESOLVED the Final Plat is approved subject to the following conditions:
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1. Final Plat
a. Ten (10) ft wide drainage and utility easements shall be dedicated along the west
and south lot lines of Lot 1.
Adopted by the City Council of the City of Lino Lakes this 10th day of June, 2024.
___________________________
Rob Rafferty, Mayor
ATTEST:
___________________________
Hannah Lynch, City Clerk
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Drilling Estates
Work Session
June 3, 2024
Land Use Application•Applicant = Lloyd & Linda Drilling
•Properties = 7185 Mound Trail and 7193 Mound Trail
•Lot Line Adjustment between the 2 lots
•Land Use Application:
•Preliminary Plat
•Final Plat
2
3
EXISTING CONDITIONS
•Drillings own and reside in the
house located at 7185 Mound
Trail.
•June 2023, they purchased the
adjacent lot located at 7193
Mound Trail.
•Drillings wish to adjust the lot
line to northeast
•Increase and protect the view of
the lake for 7185 Mound Trail.
•Zoning = R-1, Single Family
Residential
4
EXISTING CONDITIONS
•Lot line adjustment typically
done as minor subdivision
•Portions of both lots are in
the City of Lino Lakes and
the City of Centerville.
•Each lot has two (2) PID#’s.
•Avoid long complicated
metes and bounds legal
descriptions, the lot line
adjustment will be
processed as a preliminary
plat and final plat.
•Preliminary plat and final
plat reviewed concurrently.
•City of Centerville also
processing application
5
PRELIMINARY PLAT
•Shoreland Management Overlay
District
•Centerville Lake
•Recreational development
•Sanitary Sewer
•Both lots connected to City of
Centerville system
•Watermain
•7193 Mound Trail is connected
to the City of Centerville
municipal water system.
•7185 Mound Trail is not
connected the City of Centerville
municipal water system.
•City of Centerville will not
require the existing house to
connect at this time.
•Park Dedication Fees = NA for existing
lots
7185
7193
6
FINAL PLAT
•Consistent with preliminary plat
Zoning Requirements
7
Shoreland &
R-1 Requirements Lot 1 Lot 2
Min. Lot Sizea 20,000 sf 73,929 sf 30,676 sf
Min. Lot Widthb
--Corner Lot NA NA NA
--Interior Lotb 80 ft 150 ft (front)
160 ft (OHWL)
109 ft (front)
88 ft (OHWL)
Min. Lot Depth 135 ft 370 ft 317 ft
Building Setback (ft)
-From Streets
Mound Trail (Local Road)30 ft 213 ft 135 ft
-Rear Yard
--Principal 75 ft from OHWL 75.4 ft 128.5 ft
-Accessory 5 ft 75.4 ft 128.5 ft
-Side Yard
--Principal 10 ft 28.2 ft 10.6 ft
--Accessory 5 ft 16.1 ft 16.4 ft
Impervious Surface Maximum 30%15.9%13.4%
Subdivision OrdinanceBlocks and Lots
•Preliminary plat contains Lots 1-2, Block 1, Drilling Estates
Easements
•Standard drainage and utility easements 10 feet wide shall be provided along all lot
lines
•Easements also cover floodplain and wetlands near the shoreline
•There are no impacts 8
Comprehensive Plan•Land Use Plan
•Consistent with low density residential development
•Housing Plan
•Compatible with adjacent single family homes
•Economic Development
•Does not negatively impact
•Transportation Plan
•Mound Trail is local road and has capacity for 2 existing homes 9
Comprehensive Plan•Local Water Management Plan
•Drainage and utility easement over floodplain and wetlands near shoreline
•Sanitary Sewer Plan
•Both existing houses connected to Centerville system
•Water Supply Plan
•7193 Mound Trail is connected to the City of Centerville municipal water system.
•7185 Mound Trail is not connected the City of Centerville municipal water system.
•Parks, Greenways and Trails
•No impacts 10
Res 24-59: Findings of Fact-Preliminary Plat(a)Consistency with the Comprehensive Plan
(b)Consistency with infill policies
(c)Roads or highways to serve the subdivision
(d)Water supply
(e)Waste disposal systems
11
Res 24-60: Findings of Fact-Final Plat1.The Final Plat substantially conforms to the approved preliminary plat subject
to the conditions listed below.
2.The City Attorney reviewed the status of title/property ownership related to
the Final Plat.
3.A Development Agreement is not required.
4.Conditions attached to approval of the preliminary plat have been fulfilled or
secured by the Development Agreement.
5.All fees, charges and escrow related to the preliminary or Final Plat have been
paid in full; and
12
Planning & Zoning Board•Board held a public hearing on May 8, 2024.
•There were no public comments.
•Board recommended approval with a 7-0 vote with conditions as listed in the
resolutions.
13
Council ConsiderationJune 10, 2024 Council Meeting:
i.Consider Resolution No. 24-59 Approving Preliminary Plat
ii.Consider Resolution No. 24-60 Approving Final Plat
14
1
CITY COUNCIL
WORK SESSION STAFF REPORT
ITEM NO. 6
STAFF ORGINATOR: Katie Larsen, City Planner
DATE OF WORK SESSION: June 3, 2024
TOPIC: Linda Avenue Addition Preliminary Plat
______________________________________________________________________________
BACKGROUND
At the Work Session, staff will present the June 10, 2024 Council staff report.
The applicant, James Christiansen, is proposing to subdivide the existing lot located at 6217
Hodgson Road into two (2) lots for the purpose of constructing two (2) new single family
houses. The lot is 1.37 gross acres (59,795 sf).
REQUESTED COUNCIL DIRECTION
None. Discussion only.
ATTACHMENTS
1.June 10, 2024 Council Staff Report
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CITY COUNCIL
REGULAR MEETING STAFF REPORT
AGENDA ITEM 6C
STAFF ORIGINATOR: Katie Larsen, City Planner
MEETING DATE: June 10, 2024
TOPIC: Consider Resolution No. 24-69 Approving Linda Avenue Addition
Preliminary Plat
VOTE REQUIRED: Simple Majority
______________________________________________________________________________
INTRODUCTION
Staff is requesting City Council consideration of the above noted resolution.
Review Deadline:
Complete Application Date: April 10, 2024
60-Day Review Deadline:June 9, 2024
60-Day Extension Deadline:August 8, 2024
Environmental Board Meeting: April 24, 2024
Park Board Meeting: N/A
Planning & Zoning Board Meeting: May 8, 2024
Tentative City Council Work Session: June 3, 2024
Tentative City Council Meeting: June 10, 2024
BACKGROUND
The applicant, James Christiansen, is proposing to subdivide the existing lot located at 6217
Hodgson Road into two (2) lots for the purpose of constructing two (2) new single family
houses. The lot is 1.37 gross acres (59,795 sf).
The Land Use Application is for the following:
•Preliminary Plat
o 2 lots
This staff report is based on the following information:
Attachment 1: June 10, 2024 Council Staff Report
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• Boundary & Topographic Survey with Resource Inventory prepared by Kurth Surveying,
Inc. dated April 9, 2024
• Boundary & Topographic Survey with Tree Inventory & Removals prepared by Kurth
Surveying, Inc. dated April 9, 2024
• Preliminary Plat prepared by Kurth Surveying, Inc. dated April 9, 2024
• Civil Plan Set prepared by Plowe Engineering, Inc. dated April 9, 2024
• Landscape Plan prepared by Plowe Engineering, Inc. dated April 9, 2024
• Report of Geotechnical Exploration prepared by ITCO Allied Engineering Company dated
August 22, 2023
• Wetland Delineation Report prepared by Kjolhaug Environmental Services Company,
Inc. dated August 17, 2023
• WCA Notice of Decision dated October 23, 2023
BACKGROUND
Existing Site Conditions
The residential lot contained an existing house which was demolished in January 2024. The
Boundary & Topographic Survey indicates Zimmerman Fine Sand and Soderville Fine Sand.
Groundwater was encountered at approximately 9.5 to 11.5 feet. A 35ft wide U.P.A. easement
for overhead electric line exists along the rear lot line.
Zoning
Current Zoning R-1, Single Family Residential
Current Land Use Rural Residential
2040 Comp Plan Land Use Low Density Sewered Residential
Utility Staging Area 1A=2018-2025
Surrounding Zoning and Land Use
Direction Zoning Current Land Use Future Land Use
North R-1, Single Family
Residential Rural Residential Low Density Sewered
Residential
South R, Rural Rural Residential Urban Reserve
East R-1, Single Family
Residential Rural Residential Low Density Sewered
Residential
West R-1, Single Family
Residential Rural Residential Low Density Sewered
Residential
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ANALYSIS
Density and Land Area Calculations
The following chart implements Met Council’s formula for calculating net density.
Gross Area (acres) 1.37
Wetlands & Water Bodies (0.01)
Public Parks & Open Space 0.00
Arterial ROW (0.09)
Other (Utility Transmission Easement) (0.19)
Other (Wetland Buffer Area) 0.00
Net Area (acres) 1.08
# of Units 2
Gross Density (units/acre) 1.46
Net Density (units/acre) 1.85
The parcel is guided low density residential development and allows for 1.6 to 3.0 units per net
acre. The proposed net density of 1.85 units per acre is consistent with the Comprehensive
Plan.
Zoning Requirements
The lot is zoned R-1, Single Family Residential. Lots 1 and 2 are being created for the purpose of
constructing two (2) single family houses. The front lot line for both lots will be off of Linda
Avenue.
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R-1 Requirements Lot 1 Lot 2
Min. Lot Size 10,800 sf 20,440 sfa 26,575 sfa
Min. Lot Width
--Corner Lot 100 ft NA 132 ft
--Interior Lot 80 ft 100 ft NA
Min. Lot Depth 135 ft 239 ft 239 ft
Building Setback (ft)
-From Streets
Linda Avenue (Minor
Collector)
30 ft 30 ft 30 ft
CSAH 49/Hodgson Rd
(Arterial) 40 ft NA 40 ft
-Rear Yard
--Principal 30 ft 159 ft 159 ft
-Accessory 5 ft Future Future
-Side Yard
--Principal 10 ft 27 ft 60 ft
--Accessory 5 ft 22 ft 23 ft
Impervious Surface 65% TBD w/ building
permit
TBD w/ building
permit
a Lot Size = Gross Area – UPA Easements = Net Area
It should be noted a total of 27ft of additional road right-of-way along CSAH 49 (Hodgson Road)
is required. The preliminary plat only indicates 17ft. Lot areas and widths will change but they
still appear to meet zoning requirements. This will be confirmed with the revised submittal.
Building Requirements
At the time of building permit, the single family houses proposed on the lots will be reviewed
for compliance regarding impervious surface, building footprint area, garage size, and design
and construction standards.
Subdivision Ordinance
The existing lot was platted in 1949 as part of the Arthur E. Thom Acres plat.
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Conformity with the Comprehensive Plan and Zoning Code
The preliminary plat is consistent with the comprehensive plan for low density residential
development and zoning code requirements for R-1, Single Family Residential as detailed
above.
Blocks and Lots
The preliminary plat contains Lots 1-2, Block 1, Linda Avenue Addition. As noted above, Lots 1
and 2 propose new single family houses.
Streets and Alleys
Lots 1 and 2 will be served by Linda Avenue which is a minor collector road. The existing road
right-of-way width is 66 ft which is consistent with previously approved plats in the area. No
additional road right-of-way is needed.
A total of 27ft of additional road right-of-way along CSAH 49 (Hodgson Road) is required. The
preliminary plat only indicates 17ft and shall be revised.
Easements
Standard drainage and utility easements at least ten (10) feet wide have been provided along
all other lot lines.
A 35ft wide U.P.A. Easement for overhead electric line exists along the rear lot line.
Storm Water Management and Erosion and Sediment Control
Per City Engineer Memo dated May 1, 2024, stormwater management is not required under
City ordinance. Anoka County Highway Department (ACHD) requires drainage calculations and
that the post-developed rate/volume of runoff must not exceed the pre-developed
rate/volume of runoff for the 10-year storm event.
Utilities
Sanitary Sewer
The demolished house was on a private septic system. The septic system shall be properly
removed.
An 8” sanitary sewer main exists along Linda Avenue and laterals are stubbed to both Lots 1
and 2. Both houses will be connected to municipal sanitary sewer.
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Watermain
The demolished house was on a private well. The well shall be properly abandoned.
A 12” watermain exists along Linda Avenue and laterals are stubbed to both Lots 1 and 2. Both
houses will be connected to municipal water.
Public Land Dedication
The proposed subdivision is within the Woods of Baldwin Park neighborhood service area. The
subdivision is not within the greenway system.
The City will require cash in lieu of land dedication for one (1) new lot. The lot had an existing
house that was recently demolished and will not be charged a park dedication fee.
Park Dedication Fees
Total # of Lots = 1
x 2024 Park Dedication Fee $3,300
= Total Due $3,300
Screening, Landscaping, Buffer Yards and Tree Preservation
Per the April 24, 2024 Environmental Board staff report:
Boulevard Trees
Boulevard trees are required for all new residential subdivisions at a rate of one tree per lot
frontage.
Boulevard trees are shown on the landscape plan for both lots.
Boulevard tree requirements have been met.
Tree Preservation and Mitigation Standards
The purpose of these standards is to protect valuable trees and stands of vegetation while not
interfering with landowners’ reasonable use and development of property. The goal is to
minimize unnecessary loss of habitat, biodiversity, and forest resources and to replace removed
trees in areas where tree cover is most critical.
A tree survey was performed that identified:
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7
The trees planned for removal are in the Basic Use Area and will not require mitigation trees to
be planted. An ash tree planned for removal is outside of the Basic Use Area but will not
require mitigation due to the prevalence of Emerald ash borer in the area. There are 7 other
infested ash trees that must be removed from the property as well.
The trees planned for preservation on the west perimeter must have Tree Protection Zones
installed in accordance with the City Tree Protection Fence Detail. This is noted on the Grading,
Drainage, and Erosion Control Plan (Sheet C1.1). The same note must be added to the
Landscape Plan (Sheet L1) in place of landscaping note #3.
Tree Preservation and Mitigation Standards have been met.
Open Areas Landscape Standards
Open areas standards do not apply to single family residential lots.
Buffer and Screen Standards
The purpose of this requirement is to separate and buffer different land use types, screen roads
and parking, and screen utility and loading areas.
A 6-foot buffer and screen will be required for the east perimeter abutting Hodgson Road. This
screen can be trees, shrubs, a fence, or some combination of these as described in City Code
Section 1007.049 (6)(b).
Buffer and screen standards have not been met.
Canopy Cover
Canopy cover standards to not apply to single family residential development.
Foundation Landscaping
Foundation landscaping standards do not apply to single family residential development.
Sod and Ground Cover Standards
Total Trees 45
Total Trees Removed 7
Total Trees Preserved 38
Mitigation Trees Required 0
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All areas not otherwise improved in accordance with the approved site plans shall have a
minimum depth of 4 inches of topsoil and be sodded including boulevard areas. Seed may be
provided in lieu of sod in certain cases, including when the area is adjacent to natural areas or
wetlands.
Seed mix for ground cover must be specified on the Landscape Plan and Grading, Drainage, and
Erosion Control Plan.
Sod and Ground Cover Standards have not been met.
Environmental Assessment Worksheet (EAW)
An Environmental Assessment Worksheet is not mandated. The two (2) unattached residential
units are under the 250 unattached unit threshold required for a mandatory EAW.
Wetlands
A wetland delineation report was completed by Kjolhaug Environmental Services on August 17,
2023. A WCA Notice of Decision was issued on October 23, 2023. Approximately 4,145sf of
wetlands were delineated along the east lot line adjacent to CSAH 49 (Hodgson Road). There
are no wetland impacts.
The wetlands are not in the Wetland Management Corridor and no wetland buffers or
conservation easements are required.
FEMA Floodplain
There is no FEMA floodplain on site.
Shoreland Management Overlay
The parcel is not located within a Shoreland Management Overly district.
Impervious Surface Coverage
Per Sheet C1.1, Grading, Drainage, and Erosion Control Plan:
Total Impervious Area = 6,657 sf 11.1%
Total Pervious Area = 53,139 sf 88.9%
Total = 59,796 sf 100%
The maximum allowed impervious surface coverage per lot is 65%. The impervious coverage for
both lots will be evaluated with their individual building permits and surveys.
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Traffic Study
A traffic study was not required for two (2) new single family lots on Linda Avenue. It is a minor
collector street and has capacity for two (2) additional single family houses.
Additional City and Government Agency Review Comments
Public Safety Comments
Lino Lakes Public Safety Department-Police Division and Fire Division reviewed the preliminary
plat and had no comments.
Environmental Board
The Environmental Board reviewed the development proposal at their April 24, 2024 meeting
and noted some with minor revisions are needed. These are summarized in the attached April
29, 2024 Environmental Coordinator memo.
Agreements
Stormwater Maintenance Agreement
A stormwater maintenance agreement is not required since a stormwater management plan is
not required per City Code Chapter 1010.
Development Agreement and Final Plat
The applicant shall submit a Land Use Application for final plat after preliminary plat approval.
A Development Agreement will then be prepared by the City as part of the final plat
application.
Comprehensive Plan
Linda Avenue Addition is consistent with the goals and policies of the comprehensive plan in
regards to land use, housing, economic development, transportation, local water management
plan, sanitary sewer, water supply and parks, greenway and trails.
Land Use Plan
Per the 2040 Comprehensive Plan, the parcel is guided low density residential development and
allows for 1.6 to 3.0 units per net acre. The proposed two (2) single family houses and net
density of 1.85 units per acre is consistent with the Comprehensive Plan.
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The site is located in Planning District 1 and is guided for low density residential development.
There are no specific planning recommendations for this site.
Housing Plan
A goal of the housing plan is to maintain existing housing stock to insure a high-quality
environment in all residential neighborhoods. It is a policy to encourage in-fill housing where
appropriate.
Linda Avenue Addition meets the goals of the housing plan by supporting in-fill housing.
Economic Development
The two (2) lot single family residential development does not negatively impact the City’s
economic development plan.
Transportation Plan
A goal of the transportation plan is to ensure that streets are as safe as possible. Linda Avenue
is a minor collector road and has capacity to accommodate two (2) new single family houses.
Local Water Management Plan
The purposes of the water management program are to protect, preserve, and use natural
surface and groundwater storage and retention systems, and prevent erosion of soil into
surface water systems.
Linda Avenue Addition protects the natural surface and groundwater storage with the
installation of erosion and sediment control measures such as rock construction entrance, bio-
roll sediment logs, and silt fence.
Sanitary Sewer Plan
The goal of the sanitary sewer plan is to maintain the city’s residents and businesses with an
affordable and safe sanitary sewer system.
An 8” sanitary sewer main exists along Linda Avenue and laterals are stubbed to both Lots 1
and 2. The existing sanitary sewer system has capacity for two (2) single family houses.
Water Supply Plan
A goal of the water supply plan is to provide residents and businesses with affordable potable
water that is safe and of high quality for daily consumption and fire demand.
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A 12” watermain exists along Linda Avenue and laterals are stubbed to both Lots 1 and 2. The
existing water supply system has capacity for two (2) single family houses.
Parks, Greenways and Trails
A goal and policy of the parks, greenways and trails plan is to continue to development and
fund recreational activities in the City. The City will require cash in lieu of land dedication for
the one (1) new lot.
Findings of Fact
Resolution No. 24-69 details the findings of fact for the Linda Avenue Addition preliminary plat.
RECOMMENDATION
Staff and Planning & Zoning Board recommend approval of the Linda Avenue Addition
preliminary plat.
ATTACHMENTS
1. Resolution No. 24-69
2. Preliminary Plat
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1
CITY OF LINO LAKES
RESOLUTION NO. 24-69
APPROVING LINDA AVENUE ADDITION PRELIMINARY PLAT
WHEREAS, the City received a land use application for Linda Avenue Addition
preliminary plat (“Preliminary Plat”); and
WHEREAS, City staff completed review of the Preliminary Plat based on the following
information:
• Boundary & Topographic Survey with Resource Inventory prepared by Kurth Surveying,
Inc. dated April 9, 2024
• Boundary & Topographic Survey with Tree Inventory & Removals prepared by Kurth
Surveying, Inc. dated April 9, 2024
• Preliminary Plat prepared by Kurth Surveying, Inc. dated April 9, 2024
• Civil Plan Set prepared by Plowe Engineering, Inc. dated April 9, 2024
• Landscape Plan prepared by Plowe Engineering, Inc. dated April 9, 2024
• Report of Geotechnical Exploration prepared by ITCO Allied Engineering Company
dated August 22, 2023
• Wetland Delineation Report prepared by Kjolhaug Environmental Services Company,
Inc. dated August 17, 2023
• WCA Notice of Decision dated October 23, 2023; and
WHEREAS, the Planning & Zoning Board held a public hearing on May 8, 2024 and
recommended approval of the Preliminary Plat.
NOW, THEREFORE, BE IT RESOLVED by the City Council of Lino Lakes, Minnesota that:
FINDINGS OF FACT
Per Section 1001.013, Premature Subdivision:
(1) General. Any concept plan, preliminary plat or final plat deemed premature pursuant to
the following criteria shall be denied by the City Council.
(2) Conditions for establishing a premature subdivision. A subdivision may be deemed
premature should any of the following conditions not be met.
(a) Consistency with the Comprehensive Plan. Including any of the following:
1. Land use plan;
2. Transportation plan;
3. Utility (sewer and water) plans;
4. Local water management plan;
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5. Capital improvement plan; and
6. Growth management policies, including MUSA allocation criteria.
The Preliminary Plat is consistent with the goals and policies of the comprehensive plan in
regards to land use, housing, economic development, transportation, local water management
plan, sanitary sewer, water supply and parks, greenway and trails.
(b) Consistency with infill policies. A proposed urban subdivision shall meet the city's infill
policies:
1. The urban subdivision must be located within the Metropolitan Urban Service Area
(MUSA) or the staged growth area as established by the city's Comprehensive Plan;
2. The cost of utilities and street extensions must be covered by one or more of the
following:
a. An immediate assessment to the proposed subdivision;
b. One hundred percent of the street and utility costs are privately financed by the
developer;
c. The cost of regional and/or oversized trunk utility lines can be financed with
available city trunk funds; and
d. The cost and timing of the expenditure of city funds are consistent with the city's
capital improvement plan.
3. The cost, operation and maintenance of the utility system are consistent with the
normal costs as projected by the water and sewer rate study; and
4. The developer payments will offset additional costs of utility installation or future
operation and maintenance.
The Preliminary Plat is consistent with infill policies. The development is within the current
Utility Staging Area 1A=2018-2025. The cost, operation and maintenance of the utility system is
consistent with the normal costs projected by the water and sanitary system plans. No future
utility costs are proposed.
(c) Roads or highways to serve the subdivision. A proposed subdivision shall meet the
following requirements for level of service (LOS), as defined by the Highway Capacity
Manual:
1. If the existing level of service (LOS) outside of the proposed subdivision is A or B, traffic
generated by a proposed subdivision will not degrade the level of service more than one
grade;
2. If the existing LOS outside of the proposed subdivision is C, traffic generated by a
proposed subdivision will not degrade the level of service below C;
3. If the existing LOS outside of the proposed subdivision is D, traffic generated by a
proposed subdivision will not degrade the level of service below D;
4. The existing LOS must be D or better for all streets and intersections providing access
to the subdivision. If the existing level of service is E or F, the subdivision developer must
provide, as part of the proposed project, improvements needed to ensure a level of
service D or better;
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5. Existing roads and intersections providing access to the subdivision must have the
structural capacity to accommodate projected traffic from the proposed subdivision or
the developer will pay to correct any structural deficiencies;
6. The traffic generated from a proposed subdivision shall not require city street
improvements that are inconsistent with the Lino Lakes capital improvement plan.
However, the city may, at its discretion, consider developer-financed improvements to
correct any street deficiencies;
7. The LOS requirements in divisions (2)(c)1. to 4. above do not apply to the I-35W/Lake
Drive or I-35E/Main St. interchanges. At city discretion, interchange impacts must be
evaluated in conjunction with Anoka County and the Minnesota Department of
Transportation, and a plan must be prepared to determine improvements needed to
resolve deficiencies. This plan must determine traffic generated by the subdivision
project, how this traffic contributes to the total traffic, and the time frame of the
improvements. The plan also must examine financing options, including project
contribution and cost sharing among other jurisdictions and other properties that
contribute to traffic at the interchange; and
8. The city does not relinquish any rights of local determination.
The Preliminary Plat meets the requirements for level of service (LOS). Linda Avenue is a minor
collector road and has structural capacity to accommodate two (2) new single family houses.
The city does not relinquish any rights of local determination.
(d) Water supply. A proposed subdivision shall be deemed to have an adequate water
supply when:
1. The city water system has adequate wells, storage or pipe capacity to serve the
subdivision;
2. The water utility extension is consistent with the Lino Lakes water plan and offers the
opportunity for water main looping to serve the urban subdivision;
3. The extension of water mains will provide adequate water pressure for personal use
and fire protection; and
4. The rural subdivision can demonstrate that each of the proposed lots can be provided
with a potable water supply.
The Preliminary Plat will have an adequate water supply. A 12” watermain exists along Linda
Avenue and laterals are stubbed to both Lots 1 and 2. The existing water supply system has
capacity for two (2) single family houses.
(e) Waste disposal systems. A proposed subdivision shall be served with adequate waste
disposal systems when:
1. The urban sewered subdivision is located inside the city's MUSA or is consistent with
the MUSA allocation criteria;
2. The city has sufficient MUSA and pipe capacity to serve the subdivision if developed to
its maximum density;
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3. The subdivision will result in a sewer extension consistent with Lino Lakes sewer plan
and capital improvement plan;
4. A rural subdivision can demonstrate that each lot can be served by an adequate
sanitary sewer disposal system; and
5. A rural subdivision with a proposed communal sanitary sewer or water system has an
effective long range management and maintenance program with proper financing.
The Preliminary Plat will be served with an adequate waste disposal system. An 8” sanitary
sewer main exists along Linda Avenue and laterals are stubbed to both Lots 1 and 2. The
existing sanitary sewer system has capacity for two (2) single family houses.
BE IT FURTHER RESOLVED the Preliminary Plat is not a premature subdivision; and
BE IT FURTHER RESOLVED the Preliminary Plat is approved subject to the following
conditions:
1. The private septic system shall be removed.
a. Proof that it has been properly removed shall be submitted to the City upon
completion.
2. The private well shall be capped if it is not going to be used for private irrigation.
a. If removed, proof that it has been properly capped shall be submitted to the City
upon completion; and
BE IT FURTHER RESOLVED the following items shall be addressed in conjunction with
the final plat submittal:
1. Comments from City Engineer Memo dated May 1, 2024 shall be addressed.
2. Comments from Environmental Coordinator Memo dated April 29, 2024 shall be
addressed.
3. All plan sheets shall show 27ft of road right-of-way dedicated along CSAH 49 (Hodgson
Road).
4. Sheet S1, Boundary & Topographic Survey with Resource Inventory:
a. Ex. Guidance shall be revised to say 2040 Comprehensive Plan-Land Use.
b. R/W to be Dedicated shall be revised to account for 27ft of required dedication.
c. Location of private septic system shall be shown.
d. Location of private well shall be shown.
5. Sheet S2, Preliminary Plat:
a. A total of 27ft of road right-of-way shall be dedicated along CSAH 49 (Hodgson
Road).
i. Please revise all plans and lot area calculations accordingly.
b. Under Current Zoning, add 2040 Comprehensive Plan-Land Use: Low Density
Residential.
c. Impervious Surface note shall be revised from 35% to 65%.
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d. A minimum 10ft wide drainage & utility easement is required above the wetland
delineation.
Adopted by the City Council of the City of Lino Lakes this 10th day of June, 2024.
___________________________
Rob Rafferty, Mayor
ATTEST:
___________________________
Hannah Lynch, City Clerk
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Linda Avenue Addition
Work Session
June 3, 2024
Land Use Application•Applicant = James Christiansen
•Property = 6217 Hodgson Road
•Subdivide the existing lot into 2 lots for purpose of constructing 2 new single
family homes
•Land Use Application = Preliminary Plat
•2 lots
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EXISTING CONDITIONS
•Parcel= 1.37 acres
•Existing house demolished
January 2024
•Zoning = R-1, Single
Family
•2040 Comp Plan-Land Use
•Low Density Res
•1.6-3.0 net upa
•Proposed: 1.85 net upa
•Consistent
•35ft wide overhead electric
line easement along rear
lot lineHodgson Road Linda Avenue
4
PRELIMINARY PLAT
•Lots 1 & 2 = New houses
•Linda Avenue
•Minor Collector Road
•Existing 66ft ROW
•No additional ROW required
•Hodgson Road
•A-Minor Arterial
•27ft ROW needed
•(33ft existing + 27ft =
60ft total)
•Sanitary Sewer
•8” = Linda Avenue
•Previous House = private septic
•New Houses = connect to City
•Watermain
•12”= Linda Avenue
•Previous House = private well
•New Houses = connect to City
•Park Dedication Fees
•1 new house = $3,300
1 2
5
Stormwater Management
•Per RCWD and City Code Section
1011.011, storm water management
requirements do not apply to SF
residential subdivisions creating <7
lots
•Total Impervious Area = 11.1%
•Total Pervious Area = 88.9%
Zoning Requirements
6
R-1 Requirements Lot 1 Lot 2
Min. Lot Size 10,800 sf 20,440 sfa 26,575 sfa
Min. Lot Width
--Corner Lot 100 ft NA 132 ft
--Interior Lot 80 ft 100 ft NA
Min. Lot Depth 135 ft 239 ft 239 ft
Building Setback (ft)
-From Streets
Linda Avenue (Minor Collector)30 ft 30 ft 30 ft
CSAH 49/Hodgson Rd (Arterial)40 ft NA 40 ft
-Rear Yard
--Principal 30 ft 159 ft 159 ft
-Accessory 5 ft Future Future
-Side Yard
--Principal 10 ft 27 ft 60 ft
--Accessory 5 ft 22 ft 23 ft
Impervious Surface 65%TBD w/ building
permit
TBD w/ building
permit
Subdivision OrdinanceBlocks and Lots
•Preliminary plat contains Lots 1-2, Block 1, Linda Avenue Addition
Easements
•Standard drainage and utility easements at least 5 and 10 feet wide are provided
along all lot lines
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Tree Preservation &
Landscape Plan
•Reviewed by EC and EB
•45 total trees
•7 trees removed
•38 trees preserved
•0 mitigation trees required
•Boulevard trees provided
•Open Area, Canopy Cover and
Foundation Landscaping
requirements do not apply
•6ft high buffer and screen
along Hodgson Rd required
9
Wetlands
•Wetland delineation report completed
by Kjolhaug Environmental Services on
August 17, 2023
•WCA Notice of Decision issued on
October 23, 2023
•Approx. 4,145sf wetlands adjacent to
Hodgson Road
•There are no wetland impacts
•Wetlands are not in the Wetland
Management Corridor
•No wetland buffers or conservation
easements are required
Floodplain
•No FEMA floodplain on site
Comprehensive Plan•Land Use Plan
•Consistent with low density residential development
•Housing Plan
•Compatible with adjacent single family homes and promotes infill development
•Economic Development
•Does not negatively impact
•Transportation Plan
•Linda Avenue is minor collector road and has capacity for 2 new homes 10
Comprehensive Plan•Local Water Management Plan
•Installation of erosion and sediment control measures such as rock construction entrance,
bio-roll sediment logs and silt fence
•Sanitary Sewer Plan
•Capacity for 2 single family homes
•Water Supply Plan
•Capacity for 2 single family homes
•Parks, Greenways and Trails
•Cash in lieu of land dedication 11
Environmental Board Comments
•Environmental Board reviewed the preliminary plat on April 24, 2024.
•They recommended approval with conditions with minor revisions.
12
Res 24-69: Findings of Fact-Preliminary Plat(a)Consistency with the Comprehensive Plan.
(b)Consistency with infill policies.
(c)Roads or highways to serve the subdivision.
(d)Water supply.
(e)Waste disposal systems.
13
Planning & Zoning Board•Board held a public hearing on May 8, 2024.
•There were no public comments.
•Recommended approval with a 7-0 vote with conditions as listed
in the resolution.
14
Council ActionJune 10, 2024 Council Meeting:
•Consider Resolution No. 24-69 Approving Linda Avenue Addition
Preliminary Plat
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CITY COUNCIL
WORK SESSION STAFF REPORT
ITEM NO. 7
STAFF ORIGINATOR: Diane Hankee, City Engineer
WORK SESSION DATE: June 3, 2024
TOPIC: Municipal Sewer and Water Extension DRAFT Feasibility Reports
i. Colonial Woods
ii. Pine Haven
______________________________________________________________________________
BACKGROUND
On June 26, 2023 the City Council adopted a five year Street Reconstruction Plan that identified
roadways that would be funded through Street Reconstruction Bonds. The 2024 Street
Reconstruction Project included the Colonial Woods Area including 62nd Street and Red Maple
Lane as well as the Pine Haven Area including 81st Street, Elbe Street, and Danube Street. Diane
Street and Evergreen Trail are included as overlay projects. There are no assessments proposed
for street reconstruction and associated stormwater management improvements.
On August 28, 2023 the City Council authorized a Feasibility Report for the 2024 Street
Reconstruction and Municipal Sewer and Water Extension Project in the Colonial Woods and
Pine Haven Neighborhoods. Considering both neighborhoods were platted in the late 1970’s,
and the need for street reconstruction, the City is evaluating the extension of municipal water
and sanitary sewer to serve the area. Both of these neighborhoods currently use onsite private
wells and septic systems.
Public informational meetings were held for both neighborhoods on September 28, 2023 to
introduce the proposed project. The proposed assessment amounts were not determined or
presented at the meeting. Residents in the Colonial Woods neighborhood were generally
supportive of the project. Residents in the Pine Haven neighborhood were concerned with the
potential for being assessed.
The City worked with an independent appraiser to evaluate the assessment amount which is
detailed in the feasibility reports. The funding for the extension of municipal watermain and
sanitary sewer would be through the City’s Area & Unit Trunk Fund and special assessments.
Due to the timing of the Feasibility Report’s being completed the projects will likely be pushed
to construction in 2025.
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REQUESTED COUNCIL DIRECTION
Staff is requesting council direction to place the acceptance of the feasibility reports and call for
the public hearings on the June 10th, 2024 City Council Agenda for the 2024 / 2025 Street
Reconstruction and Municipal Sewer and Water Extension Project for:
i. Colonial Woods
ii. Pine Haven
ATTACHMENTS
1. Colonial Woods DRAFT Feasibility Report
2. Pine Haven DRAFT Feasibility Report
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178 E 9TH STREET | SUITE 200 | SAINT PAUL, MN | 55101 | 651.286.8450 | WSBENG.COM FEASIBILITY REPORT 2024 / 2025 STREET RECONSTRUCTION AND MUNCIPAL SEWER AND WATER EXTENSION PROJECT COLONIAL WOODS CITY OF LINO LAKES | ANOKA COUNTY | MINNESOTA June 10, 2024 Prepared for: City of Lino Lakes 600 Town Center Parkway Lino Lakes, MN 55014 WSB PROJECT NO. 023620-000 DRAFT225
701 XENIA AVENUE S | SUITE 300 | MINNEAPOLIS, MN | 55416 | 763.541.4800 | WSBENG.COM June 10, 2024 Honorable Mayor and City Council
City of Lino Lakes
600 Town Center Parkway
Lino Lakes, MN 55014 Re: 2024 / 2025 Street Reconstruction and Municipal Sewer and Water Extension Project Colonial Woods Feasibility Report
City of Lino Lakes, MN
WSB Project No. 023620-000 Dear Honorable Mayor and City Council Members: The City of Lino Lakes is evaluating the extension of municipal sewer and water to the Colonial
Woods neighborhood which is located off 62nd Street and Red Maple Lane. Transmitted herewith
for your review is the Feasibility Study. Please feel free to contact me with any questions at 651-982-2430 or dhankee@linolakes.us. Sincerely, WSB Diane Hankee, PE
City Engineer Attachments cc: Veronica Kubicek, WSB kkp DRAF
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Feasibility Report
2024 / 2025 Street Reconstruction and Municipal Sewer and Water Extension Project Colonial Woods City of Lino Lakes, MN WSB Project No. 023620-000 Table of Contents Letter of Introduction Table of Contents Certification 1. Executive Summary .................................................................................. 1 2. Introduction ............................................................................................. 2 2.1 Authorization ....................................................................................... 2 2.2 Scope ................................................................................................. 2 2.3 Data Available ...................................................................................... 2 3. Existing Conditions ................................................................................... 3 3.1. Streets ................................................................................................ 3 3.2. Drainage ............................................................................................. 3 3.3. Utilities ............................................................................................... 4 3.3.1. Sanitary Sewer .............................................................................. 4 3.3.2. Watermain ..................................................................................... 4 4. Proposed Improvements ............................................................................ 5 4.1 Streets ................................................................................................ 5 4.2 Drainage ............................................................................................. 5 4.3 Utilities ............................................................................................... 5 4.3.1 Sanitary Sewer .............................................................................. 5 4.3.2 Water Service ................................................................................ 5 5. Financing ................................................................................................ 6 5.1 Opinion of Probable Cost ...................................................................... 6 5.2 Funding ............................................................................................... 6 6. Project Schedule ...................................................................................... 8 7. Feasibility and Recommendation ................................................................ 8 Appendix A Figures Project Location Map Colonial Woods Proposed Sanitary Sewer and Watermain Extension Colonial Woods Proposed Storm Sewer and Pond Location Colonial Woods Street Typical Section DRAF
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Feasibility Report
2024 / 2025 Street Reconstruction and Municipal Sewer and Water Extension Project Colonial Woods City of Lino Lakes, MN WSB Project No. 023620-000 Table of Contents Appendix B Colonial Woods Opinion of Probable Cost Appendix C Preliminary Assessment Map Preliminary Assessment Roll Appendix D Municipal Utility Unit Cost Estimates Appendix E Design Phase Geotechnical Evaluation (November 2023) DRAF
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Feasibility Report
2024 / 2025 Street Reconstruction and Municipal Sewer and Water Extension Project Colonial Woods City of Lino Lakes, MN WSB Project No. 023620-000 Certification Certification Sheet I hereby certify that this plan, specification, or report was prepared by me or under my direct supervision and that I am a duly licensed professional engineer under the laws of the State of Minnesota. Veronica Kubicek, PE _______________________________________________ Date: June 10, 2024 Lic. No. 57270 Quality Control Review Completed By: Diane Hankee, PE _______________________________________________ Date: Date: June 10, 2024 Lic. No. 43338 DRAF
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Feasibility Report
2024 / 2025 Street Reconstruction and Municipal Sewer and Water Extension Project Colonial Woods City of Lino Lakes, MN WSB Project No. 023620-000 Page 1 1. Executive Summary The City’s 2024-2027 Street Reconstruction Plan incorporates multiple roadway improvements, some of
which include the Colonial Woods neighborhood. The Colonial Woods neighborhood for the purpose of
this study includes Red Maple Lane and 62nd Street (east of West Shadow Lake Drive). The street
reconstruction and drainage improvements are planned to be funded through Street Reconstruction
Bonds. There are no proposed assessments associated with the roadway and drainage improvements.
The City’s pavement management plan identifies these roadways to be in poor condition and
recommends reconstruction. The estimated cost of the street and drainage improvements in the Colonial
Woods neighborhood is $2,580,649. An exhibit illustrating the Colonial Woods project location is shown in
Appendix A . Considering the age of the neighborhood, platted in 1977, and the need for street reconstruction, the City
is evaluating the extension of municipal water and sanitary sewer to serve the area. Currently this
neighborhood is served by onsite septic systems and private wells. Funding for sanitary sewer and water
extension to serve the neighborhood would be through assessments to the benefitting properties, and
Area & Unit Trunk Funds. The estimated cost of sanitary sewer and water system improvements is
$1,443,560. The cost opinion includes a 10% construction contingency and 20% for indirect costs. The project is
proposed to be constructed in either 2024 or 2025 pending permitting timelines. This project is feasible,
necessary, and cost effective from an engineering standpoint and should be constructed as proposed herein. DRAF
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Feasibility Report
2024 / 2025 Street Reconstruction and Municipal Sewer and Water Extension Project Colonial Woods City of Lino Lakes, MN WSB Project No. 023620-000 Page 2 2. Introduction The City of Lino Lakes is completing this Feasibility Study for the extension of municipal sewer and water
to the Colonial Woods neighborhood which is located off 62nd Street and Red Maple Lane. 2.1 Authorization On August 28, 2023, the City Council of Lino Lakes approved Resolution 23-89 authorizing the
preparation of an engineering feasibility study for the extension of sanitary sewer and water systems to
the Colonial Woods neighborhood which includes Red Maple Lane and 62nd Street (east of West Shadow
Lake Drive). 2.2 Scope The City of Lino Lakes plans to reconstruct Red Maple Lane and 62nd Street (east of West Shadow Lake
Drive) as part of a larger roadway improvement project, the project location map can be found in
Appendix A . The most cost-effective time to consider extending municipal utilities is in coordination with
roadway reconstruction. Thus, the City is evaluating the feasibility of extending municipal sanitary sewer
and water systems to the Colonial Woods neighborhood. This includes the property located at 707 62nd Street in addition to those with Red Maple Lane addresses as included in the 1996 Colonial Woods plat,
29 properties in total. 2.3 Data Available Information and materials used in preparation of this report include the following:
• City of Lino Lakes Record Drawings
• City of Lino Lakes Property Files
• City of Lino Lakes Charter, updated January 13, 2014
• Design Phase Geotechnical Evaluations, dated November 4, 2023
• Rice Creek Watershed District Rules
• Anoka County Property Data
• Minnesota Department of Natural Resources Well Index Records
• Field Observations of the Area and Discussions with City Staff
• Public Input and Participation DRAF
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2024 / 2025 Street Reconstruction and Municipal Sewer and Water Extension Project Colonial Woods City of Lino Lakes, MN WSB Project No. 023620-000 Page 3 3. Existing Conditions 3.1. Streets The roadway condition of Red Maple Lane includes various severities of distress including delamination
and potholes, minor alligator, block, transverse, and longitudinal cracking, along with a few localized
drainage issues. The roadway is approximately 45 years old is generally 28 feet wide and has rolled
bituminous curb that has diminished over time. Red Maple Lane is within a 60-foot wide right of way. 62nd Street east of West Shadow Lake Drive is 30 feet wide and the concrete curb and gutter ends 60 feet
east of West Shadow Lake Drive. 62nd Street is within a 50 to 70 foot wide right of way. The total length of
roadway improvements, Red Maple Lane and 62nd Street, included with this project is approximately 0.64
miles. There is an existing trail between 6273 and 6283 Red Maple Lane that connects to the street called Fox
Circle to the north. 2024 Street Reconstruction Project Existing Conditions Street Segment From To Length Existing Width 62nd Street W Shadow Lake Drive Red Maple Lane 415’ 30’
Red Maple Lane 62nd Street 62nd Street 3075’ 28’ 3.2. Drainage There are 3 main drainage areas in the Colonial Woods neighborhood and the project encompasses 40
acres of land. Street runoff flows along the sides of the pavement and into the grass and low areas or is
collected by the existing storm sewer drains at the southeast corner of Red Maple Lane. There is a
existing 20 foot wide drainage and utility easement between 6339 and 6331 Red Maple Lane. Within the
easement is a storm system structure. There is also a drainage and utility easement along the east and
northerly property line of address 707 62nd Street. On the southerly end of the project area, there are also storm sewer drains at the intersection of Red
Maple Lane and 62nd Street north side. These drains lead to a ditch system that runs through 6347 and
6339 Red Maple Lane. The intersection of West Shadow Lake Drive and 62nd Street is drained by storm
sewer that outlets to the south between properties 690 62nd Street and 760 62nd Street. There are multiple
wetlands and stormwater basins within and adjacent to the project. DRAF
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2024 / 2025 Street Reconstruction and Municipal Sewer and Water Extension Project Colonial Woods City of Lino Lakes, MN WSB Project No. 023620-000 Page 4 3.3. Utilities 3.3.1. Sanitary Sewer The properties along Red Maple Lane and 62nd Street east of West Shadow Lake Drive are
served by onsite septic systems. Some of the septic systems are drain fields while others are
mound systems. There is an existing 8-inch diameter PVC sanitary sewer mainline near the
intersection of 62nd Street and West Shadow Lake Drive, with the as-built dated 2004. Existing
septic systems have an average age of 35 years. There are 4 of the 29 systems that have been
replaced within the last 10 years. The majority of septic systems appear to be installed at the
same time the home was constructed. Septic systems installed around this time typically have a
35 to 40 year lifespan. 3.3.2. Watermain The Red Maple Lane and 62nd Street properties east of West Shadow Lake Drive are served by
private wells. There is an existing 12-inch diameter DIP watermain near the intersection of 62nd Street and West Shadow Lake Drive, with the as-built dated 2004. Existing wells are typically
between 91 to 142 feet deep. Wells were installed at the time these houses were built. Wells
have an average life span of 50 years. DRAF
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2024 / 2025 Street Reconstruction and Municipal Sewer and Water Extension Project Colonial Woods City of Lino Lakes, MN WSB Project No. 023620-000 Page 5 4. Proposed Improvements 4.1 Streets The City will reconstruct the roadway back to the existing width of 28 feet (back of curb to back of curb)
and install concrete curb and gutter. Once curb and gutter is installed the roadway will seem narrower,
which will provide a level of traffic calming. The road section will consist of 4 ½ inches of bituminous on
top of 8 inches of class 5 aggregate base. The subgrade will be evaluated through the design process.
The City may incorporate reclamation into the project. Surmountable curb and gutter is proposed for the
entire Colonial Woods neighborhood, and will be lowered at the driveways. A proposed typical section
can be found in Appendix A. 4.2 Drainage The City has completed a preliminary stormwater management design that will replace and expand the
existing drainage systems. The design is in conformance with the City’s Stormwater Management
Ordinance and Rice Creek Watershed District (RCWD) Rules. The area planned for a new stormwater
management facility is within the 62nd Street right of way as it extends undeveloped to the east. The City
will be required to obtain a permit from Rice Creek Watershed District and the Minnesota Pollution Control
Agency (MPCA). The preliminary storm sewer design is proposed to consist of typically 12 inch to 18 inch diameter
Reinforced Concrete Pipe (RCP). At the time of this report, the storm system is planned to convey water
to the pond on the easterly end of 62nd Street and outlet to the easterly wetland. The preliminary storm
pipe locations and pond outline can be seen in Appendix A . 4.3 Utilities 4.3.1 Sanitary Sewer An 8-inch diameter PVC sanitary sewer will be extended east along 62nd Street to Red Maple
Lane. The sanitary sewer along 62nd Street is trunk sanitary sewer and will serve additional
properties in the future. An 8-inch diameter PVC sanitary sewer will be extended north along Red Maple Lane and extend
around Red Maple Lane in both the east and west directions to serve the Colonial Woods
neighborhood, as shown in Appendix A . Four-inch diameter PVC services would be extended
from the 8-inch PVC mainline sewer to the property lines. 4.3.2 Water Service Twelve-inch diameter DIP watermain will be extended east along 62nd Street to Red Maple Lane.
The watermain along 62nd Street is trunk watermain and will serve additional properties in the
future. An 8-inch diameter DIP municipal water will be extended north along Red Maple Lane and loop
around Red Maple Lane in both the east and west directions to serve the Colonial Woods
neighborhood, as shown in Appendix A. The City will loop the system to an existing 8 inch stub
that extends down from Fox Circle. Fire hydrants will be installed per City specifications. One inch
diameter copper services would be extended to the property lines. DRAF
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2024 / 2025 Street Reconstruction and Municipal Sewer and Water Extension Project Colonial Woods City of Lino Lakes, MN WSB Project No. 023620-000 Page 6 5. Financing 5.1 Opinion of Probable Cost A detailed opinion of probable cost is included in Appendix B of this report. The opinion of probable cost
is based on projected construction costs for 2024 through 2025 and includes a 10% construction
contingency and 20% indirect costs. The indirect costs include engineering, legal, and administrative
costs associated with the project. The project costs are summarized as follows: 2024 / 2025 Street and Utility
Improvement Project Opinion of
Probable Cost Breakout Probable Cost Street and Storm $2,580,649
Sanitary Sewer $701,903
Watermain $741,657
Total Project $4,024,209 5.2 Funding The street and storm water infrastructure improvements are proposed to be funded by the issuance of
Street Reconstruction Bonds, repaid by a property tax levy. There are no proposed assessments
associated with the roadway and drainage improvements. Funding of the extension of municipal watermain and sanitary sewer improvements is proposed to be
provided by the City’s Area & Unit Trunk Fund and special assessments. In the table above, the total sewer and water infrastructure cost is $1,443,560 of which $247,455 is
attributable to trunk oversizing. Generally, oversizing is calculated by the difference in cost between a
regular main and an oversized main. There are other factors considered such as additional depth and
difference in materials. The remaining amount to be funded through special assessments is $1,196,105. This equates to
$41,245 per unit/lot. The City consulted with an independent appraiser to conduct a special benefit
analysis of the proposed sewer and water extensions. The analysis supported an assessment amount of
$18,000 per unit/lot. This would total $522,000 from special assessments to benefiting properties. A
Preliminary Assessment Role and corresponding map is include in Appendix C. 2024 / 2025 Street and Utility Improvement Project Funding Overview Breakout Street Reconstruction Bond Area & Unit
Trunk Fund Assessment Total
Street and Storm $2,580,649 $2,580,649 Sanitary Sewer $440,903 $261,000 $701,903 Watermain $480,657 $261,000 $741,657 Totals $2,580,649 $921,560 $522,000 $4,024,209 DRAF
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Feasibility Report
2024 / 2025 Street Reconstruction and Municipal Sewer and Water Extension Project Colonial Woods City of Lino Lakes, MN WSB Project No. 023620-000 Page 7 This would result in a funding gap of $23,245 per unit/lot which totals $674,351. The City could consider
funding the gap through the Area & Unit Trunk Fund. The Area & Unit Trunk Fund would be reimbursed
through a special project specific trunk connection fee. All properties when connecting to municipal sewer and water services pay a standard trunk connection
fee in the amount of $7,429 per unit/lot (adjusted annually). The funding gap of $23,245 per unit/lot
minus the standard trunk connection fee in the amount of $7,429 per unit/lot equals $15,816 per unit/lot.
A special project fee would be established to include the base fee plus 50% of the funding gap on a per
lot basis. Based on this scenario property owners would pay an additional connection fee of $7,908 upon
hook up for a total connection fee of $15,337. The City’s Area & Unit Trunk Fund would fund the balance
of the funding gap as outlined below: 2024 / 2025 Street and Utility Improvement Project Proposed Detailed Funding Area & Unit Trunk Fund
Total City Funds Property Owner Connection Fees Oversizing Additional
Match Costs
Additional
Match Connection Standard Connection Fee Sanitary Sewer $111,376 $116,000 $116,000 $97,527 $701,903 Watermain $136,079 $113,332 $113,332 $117,914 $741,657 Total $247,455 $229,332 $229,332 $215,441 $1,443,560 Preliminary assessments are calculated on a per unit basis for benefitting parcels along the streets within
the project area. Benefitting parcels would be assessed over a period of 15 years, collected with property
taxes, at an interest rate set at 2% above the City’s borrowing rate. Last year’s interest rate was 5%. At
a 5% rate over 15 years, the assessments would be $1,735/year or $145 per month. The City also provides for the trunk connections fees to be specially assessed at the time of connection. A compilation of connection cost and assessments per property is outlined in Appendix D. DRAF
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Feasibility Report
2024 / 2025 Street Reconstruction and Municipal Sewer and Water Extension Project Colonial Woods City of Lino Lakes, MN WSB Project No. 023620-000 Page 8 6. Project Schedule The proposed schedule for this improvement is as follows: 7. Feasibility and Recommendation The 2024 / 2025 Street Reconstruction and Municipal Sewer and Water Extension Project includes
roadway, drainage, sanitary sewer and water system improvements and appurtenant work. The total
project costs are estimated to be $4,024,209. Based on our analysis and data presented, the proposed project is feasible, necessary, and cost effective
from an engineering standpoint. We recommend reconstruction/construction of the proposed
improvements as detailed in this report and as determined financially feasible by the City Council. Task Number Task Description Completion Date 1 Accept Feasibility and Order Public Hearing June 10, 2024 2 Public Hearing July 8, 2024 3 60 days of no action of the City Council Ends September 6, 2024 4 Authorize Preparation of the Plans and Specifications September 23, 2024 5 Authorize the Ad for Bid December 9, 2024 6 Award a Construction Contract March / April 2025 7 Start Construction Spring 2025 8 Complete Construction Fall 2025 DRAF
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Feasibility Report
2024 / 2025 Street Reconstruction and Municipal Sewer and Water Extension Project Colonial Woods City of Lino Lakes, MN WSB Project No. 023620-000 Appendix Appendix A Colonial Woods Project Location
Colonial Woods Proposed Sanitary Sewer and Watermain Extension
Colonial Woods Proposed Storm Sewer and Pond Location
Colonial Woods Street Typical Section DRAF
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AMELIA
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1 inch = 3,500 feet
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Project Location Map
Reconstruction
Lakes
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City Boundary&Colonial Woods
Neighborhood
DRAF
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62nd St & Red Maple Ln, Lino Lakes, MN
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DRAF
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1 1/2" WEAR COURSE2" NON-WEAR COURSE8" AGGREGATE BASE CLASS 5SELECT GRANULAR BORROW DEPTH TO BEDETERMINED (BASED ON SOIL BORINGS)24" APPROVED SUBGRADE (SEE GEN-1)WSB PROJECT NO.:K:\023620-000\Cad\Exhibits\TYPICAL SECTION.dwg 11/9/2023 8:39:27 AM023620-0002024 STREET RECONSTRUCTION PROJECTTYPICAL SECTIONCITY OF LINO LAKESEXHIBIT NUMBERNOVEMBER 202314'14'30' R/W30' R/WSURMOUNTABLECURB & GUTTERSURMOUNTABLECURB & GUTTER3"APPENDIX ACOLONIAL WOODS NEIGHBORHOODCITY OF LINO LAKESDR
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Feasibility Report
2024 / 2025 Street Reconstruction and Municipal Sewer and Water Extension Project Colonial Woods City of Lino Lakes, MN WSB Project No. 023620-000 Appendix Appendix B Colonial Woods Opinion of Probable Cost DRAF
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Design By:EKM
Checked By:VCK
WSB Project:2024 STREET IMPROVEMENT PROJECT Date:5/31/2024
Project Location:LINO LAKES, MN
WSB Project No:023620-000
Item
No.
MnDOT
Specification
No.
Description Unit Estimated Total
Quantity
Estimated Unit
Price Estimated Total Cost ESTIMATED
QUANTITY ESTIMATED COST ESTIMATED QUANTITY ESTIMATED COST ESTIMATED QUANTITY ESTIMATED COST
1 2021.501 MOBILIZATION LS1 93,097.00$ 93,097.00$ 1.0 93,097.00$ -$ -$
2 2101.501 CLEARING & GRUBBING LS1 25,000.00$ 25,000.00$ 1.0 25,000.00$ -$ -$
3 2104.502 REMOVE SIGN EACH3 150.00$ 450.00$ 3.0 450.00$ -$ -$
4 2104.502 REMOVE MAIL BOX SUPPORT EACH 29 100.00$ 2,900.00$ 29.0 2,900.00$ -$ -$
5 2104.503 SAWING CONCRETE PAVEMENT (FULL DEPTH)L F 200 10.00$ 2,000.00$ 200.0 2,000.00$ -$ -$
6 2104.503 SAWING BIT PAVEMENT (FULL DEPTH)L F 1000 8.00$ 8,000.00$ 1000.0 8,000.00$ -$ -$
7 2104.503 REMOVE CURB & GUTTER L F 20 12.00$ 240.00$ 20.0 240.00$ -$ -$
8 2104.503 SALVAGE FENCE L F 200 150.00$ 30,000.00$ 200.0 30,000.00$ -$ -$
9 2104.504 REMOVE CONCRETE DRIVEWAY PAVEMENT S Y 180 11.00$ 1,980.00$ 180.0 1,980.00$ -$ -$
10 2104.504 REMOVE BITUMINOUS DRIVEWAY PAVEMENT S Y 1070 9.00$ 9,630.00$ 1070.0 9,630.00$ -$ -$
11 2104.504 REMOVE BITUMINOUS PAVEMENT S Y 10460 9.00$ 94,140.00$ 10460.0 94,140.00$ -$ -$
12 2104.601 SALVAGE AND REINSTALL LANDSCAPE STRUCTURES LS1 5,000.00$ 5,000.00$ 1.0 5,000.00$ -$ -$
13 2105.504 GEOTEXTILE FABRIC TYPE 5 S Y 12920 3.00$ 38,760.00$ 12920.0 38,760.00$ -$ -$
14 2105.601 DEWATERING LS1 10,000.00$ 10,000.00$ 1.0 10,000.00$ -$ -$
15 2105.601 SITE GRADING LS1 7,500.00$ 7,500.00$ 1.0 7,500.00$ -$ -$
16 2106.507 EXCAVATION - COMMON C Y 3590 15.00$ 53,850.00$ 3590.0 53,850.00$ -$ -$
17 2106.507 EXCAVATION - SUBGRADE C Y 7180 24.00$ 172,320.00$ 7180.0 172,320.00$ -$ -$
18 2106.507 EXCAVATION - CHANNEL AND POND C Y 2130 45.00$ 95,850.00$ 2130.0 95,850.00$ -$ -$
19 2106.507 SELECT GRANULAR EMBANKMENT (CV)C Y 7180 24.00$ 172,320.00$ 7180.0 172,320.00$ -$ -$
20 2106.507 COMMON EMBANKMENT (CV)C Y 360 22.00$ 7,920.00$ 360.0 7,920.00$ -$ -$
21 2112.519 SUBGRADE PREPARATION RDST 30 250.00$ 7,500.00$ 30.0 7,500.00$ -$ -$
22 2123.610 STREET SWEEPER (WITH PICKUP BROOM)HOUR 25 150.00$ 3,750.00$ 25.0 3,750.00$ -$ -$
23 2130.523 WATER MGAL 50 100.00$ 5,000.00$ 50.0 5,000.00$ -$ -$
24 2123.61 UTILITY CREW HOUR 10 750.00$ 7,500.00$ 10.0 7,500.00$ -$ -$
25 2211.507 AGGREGATE BASE (CV) CLASS 5 C Y 3250 32.00$ 104,000.00$ 3250.0 104,000.00$ -$ -$
26 2331.603 JOINT ADHESIVE L F 6460 1.00$ 6,460.00$ 6460.0 6,460.00$ -$ -$
27 2357.506 BITUMINOUS MATERIAL FOR TACK COAT GAL 500 3.50$ 1,750.00$ 500.0 1,750.00$ -$ -$
28 2360.504 TYPE SP 9.5 WEAR CRS MIX(2,C)3.0" THICK S Y 1070 37.00$ 39,590.00$ 1070.0 39,590.00$ -$ -$
29 2360.509 TYPE SP 9.5 WEARING COURSE MIX (2,C)TON 890 82.00$ 72,980.00$ 890.0 72,980.00$ -$ -$
30 2360.509 TYPE SP 12.5 NON WEAR COURSE MIX (2,C)TON 1740 85.00$ 147,900.00$ 1740.0 147,900.00$ -$ -$
31 2501.502 24" RC PIPE APRON EACH2 2,100.00$ 4,200.00$ 2.0 4,200.00$ -$ -$
32 2503.503 15" RC PIPE SEWER DES 3006 CL V L F 810 75.00$ 60,750.00$ 810.0 60,750.00$ -$ -$
33 2503.503 18" RC PIPE SEWER DES 3006 CL V L F 930 88.00$ 81,840.00$ 930.0 81,840.00$ -$ -$
34 2503.503 21" RC PIPE SEWER DES 3006 CL III L F 590 92.00$ 54,280.00$ 590.0 54,280.00$ -$ -$
35 2503.503 24" RC PIPE SEWER DES 3006 CL III L F 230 100.00$ 23,000.00$ 230.0 23,000.00$ -$ -$
36 2504.602 IRRIGATION SYSTEM REPAIR EACH 10 500.00$ 5,000.00$ 10.0 5,000.00$ -$ -$
37 2505.601 UTILITY COORDINATION LS1 2,500.00$ 2,500.00$ 1.0 2,500.00$ -$ -$
38 2506.502 CONST DRAINAGE STRUCTURE DESIGN SPECIAL EACH 12 2,100.00$ 25,200.00$ 12.0 25,200.00$ -$ -$
39 2506.502 CONST DRAINAGE STRUCTURE DES 48-4020 EACH9 2,100.00$ 18,900.00$ 9.0 18,900.00$ -$ -$
40 2506.502 CONST DRAINAGE STRUCTURE DES 60-4020 EACH4 2,500.00$ 10,000.00$ 4.0 10,000.00$ -$ -$
41 2511.507 RANDOM RIPRAP CLASS III C Y 50 80.00$ 4,000.00$ 50.0 4,000.00$ -$ -$
42 2531.503 CONCRETE CURB & GUTTER DESIGN B618 L F 6460 28.00$ 180,880.00$ 6460.0 180,880.00$ -$ -$
43 2531.504 6" CONCRETE DRIVEWAY PAVEMENT S Y 180 90.00$ 16,200.00$ 180.0 16,200.00$ -$ -$
44 2540.602 MAIL BOX EACH 29 100.00$ 2,900.00$ 29.0 2,900.00$ -$ -$
45 2540.602 MAIL BOX SUPPORT EACH 29 150.00$ 4,350.00$ 29.0 4,350.00$ -$ -$
46 2540.602 TEMPORARY MAIL BOX EACH 29 150.00$ 4,350.00$ 29.0 4,350.00$ -$ -$
47 2557.602 REPAIR DOG FENCE EACH 10 500.00$ 5,000.00$ 10.0 5,000.00$ -$ -$
48 2557.603 INSTALL FENCE L F 200 150.00$ 30,000.00$ 200.0 30,000.00$ -$ -$
49 2563.601 TRAFFIC CONTROL LS1 12,000.00$ 12,000.00$ 1.0 12,000.00$ -$ -$
50 2564.602 INSTALL SIGN EACH3 150.00$ 450.00$ 3.0 450.00$ -$ -$
51 2573.501 STABILIZED CONSTRUCTION EXIT LS1 1,500.00$ 1,500.00$ 1.0 1,500.00$ -$ -$
52 2573.502 STORM DRAIN INLET PROTECTION EACH2 150.00$ 300.00$ 2.0 300.00$ -$ -$
53 2573.503 SILT FENCE, TYPE MS L F 1620 4.00$ 6,480.00$ 1620.0 6,480.00$ -$ -$
54 2573.503 SEDIMENT CONTROL LOG TYPE WOOD FIBER L F 1620 3.00$ 4,860.00$ 1620.0 4,860.00$ -$ -$
55 2574.507 COMMON TOPSOIL BORROW C Y 960 38.00$ 36,480.00$ 960.0 36,480.00$ -$ -$
56 2574.508 FERTILZIER TYPE 3 L B 240 4.00$ 960.00$ 240.0 960.00$ -$ -$
57 2574.508 FERTILZIER TYPE 4 L B 270 4.00$ 1,080.00$ 270.0 1,080.00$ -$ -$
58 2575.504 SODDING TYPE LAWN S Y 5740 10.00$ 57,400.00$ 5740.0 57,400.00$ -$ -$
59 2575.504 ROLLED EROSION PREVENTION CATEGORY 25 S Y 10890 3.00$ 32,670.00$ 10890.0 32,670.00$ -$ -$
60 2575.505 SEEDING ACRE2 2,000.00$ 4,400.00$ 2.2 4,400.00$ -$ -$
61 2575.508 SEED MIXTURE 33-261 L B 80 25.00$ 2,000.00$ 80.0 2,000.00$ -$ -$
62 2575.508 HYDRAULIC MULCH MATRIX L B 5620 6.00$ 33,720.00$ 5620.0 33,720.00$ -$ -$
CONSTRUCTION TOTAL 1,955,037.00$ 1,955,037.00$ -$ -$
CONTINGENCY TOTAL (10%)195,504.00$ 195,504.00$ -$ -$
SUBTOTAL 2,150,541.00$ 2,150,541.00$ -$ -$
INDIRECT COST TOTAL (20%)430,108.00$ 430,108.00$ -$ -$
TOTAL SURFACE COST 2,580,649.00$ 2,580,649.00$ -$ -$
PAVEMENT MANAGEMENT FUND TRUNK SEWER FUNDTRUNK WATER FUND
FUNDING SOURCE FUNDING SOURCE FUNDING SOURCE
OPINION OF PROBABLE COST
A. SURFACE IMPROVEMENTS
DRAFT
244
Item
No.
MnDOT
Specification
No.
Description Unit Estimated Total
Quantity
Estimated Unit
Price Estimated Total Cost ESTIMATED
QUANTITY ESTIMATED COST ESTIMATED QUANTITY ESTIMATED COST ESTIMATED QUANTITY ESTIMATED COST
59 2123.610 UTILITY CREW HOUR 20 750.00$ 15,000.00$ -$ 20.0 15,000.00$ -$
60 2504.602 CONNECT TO EXISTING WATER MAIN EACH2 2,500.00$ 5,000.00$ -$ 2.0 5,000.00$ -$
61 2504.602 HYDRANT ASSEMBLEY EACH9 10,000.00$ 90,000.00$ 7.0 70,000.00$ 2.0 20,000.00$ -$
62 2504.602 1" CORPORATION STOP EACH 29 250.00$ 7,250.00$ 29.0 7,250.00$ -$ -$
63 2504.602 8" GATE VALVE & BOX EACH4 2,250.00$ 9,000.00$ 4.0 9,000.00$ -$ -$
64 2504.602 12" GATE VALVE & BOX**EACH1 5,750.00$ 5,750.00$ -$ 1.0 5,750.00$ -$
65 2504.602 1" CURB STOP & BOX EACH 29 360.00$ 10,440.00$ 29.0 10,440.00$ -$ -$
66 2504.603 1" TYPE K COPPER PIPE L F 870 50.00$ 43,500.00$ 870.0 43,500.00$ -$ -$
67 2504.603 8" WATERMAIN DUCTILE IRON CL 52 L F 3610 95.00$ 342,950.00$ 3210.0 304,950.00$ 400.0 38,000.00$ -$
68 2504.603 12" WATERMAIN DUCTILE IRON CL 52**L F 320 50.00$ 16,000.00$ -$ 320.0 16,000.00$ -$
69 2504.603 ANODE BAGS EACH9 120.00$ 1,080.00$ 7.0 840.00$ 2.0 240.00$ -$
70 2504.604 4" POLYSTYRENE INSULATION S Y 30 50.00$ 1,500.00$ 20.0 1,000.00$ 10.0 500.00$ -$
71 2504.608 DUCTILE IRON FITTINGS LB 720 20.00$ 14,400.00$ 590.0 11,800.00$ 130.0 2,600.00$ -$
CONSTRUCTION TOTAL 561,870.00$ 458,780.00$ 103,090.00$ -$
CONTINGENCY TOTAL (10%)56,187.00$ 45,878.00$ 10,309.00$ -$
SUBTOTAL 618,057.00$ 504,658.00$ 113,399.00$ -$
INDIRECT COST TOTAL (20%)123,600.00$ 100,932.00$ 22,680.00$ -$
TOTAL WATERMAIN COST 741,657.00$ 605,590.00$ 136,079.00$ -$
Item
No.
MnDOT
Specification
No.
Description Unit Estimated Total
Quantity
Estimated Unit
Price Estimated Total Cost ESTIMATED
QUANTITY ESTIMATED COST ESTIMATED QUANTITY ESTIMATED COST ESTIMATED QUANTITY ESTIMATED COST
72 2106.601 DEWATERING LS1 45,000.00$ 45,000.00$ 0.3 13,500.00$ -$ 0.7 31,500.00$
73 2123.610 UTILITY CREW HOUR 20 850.00$ 17,000.00$ -$ -$ 20.0 17,000.00$
74 2503.602 CONNECT TO EXISTING SANITARY SEWER EACH1 2,500.00$ 2,500.00$ -$ -$ 1.0 2,500.00$
75 2503.602 CONNECT TO EXISTING MANHOLES (SAN)EACH1 1,250.00$ 1,250.00$ -$ -$ 1.0 1,250.00$
76 2503.602 8"X4" PVC WYE EACH 29 250.00$ 7,250.00$ 29.0 7,250.00$ -$ -$
77 2503.603 8" PVC PIPE SEWER SDR 26 LF 3550 75.00$ 266,250.00$ 3250.0 243,750.00$ -$ 300.0 22,500.00$
78 2503.603 4" PVC SANITARY SERVICE PIPE L F 870 55.00$ 47,850.00$ 870.0 47,850.00$ -$ -$
79 2506.602 CHIMNEY SEAL EACH 19 275.00$ 5,225.00$ 18.0 4,950.00$ -$ 1.0 275.00$
80 2506.502 CASTING ASSEMBLY (SANITARY SEWER)EACH 19 850.00$ 16,150.00$ 18.0 15,300.00$ -$ 1.0 850.00$
81 2506.603 CONSTRUCT 48" DIA SANITARY MANHOLE L F 290 425.00$ 123,250.00$ 270.0 114,750.00$ -$ 20.0 8,500.00$
CONSTRUCTION TOTAL 531,725.00$ 447,350.00$ -$ 84,375.00$
CONTINGENCY TOTAL (10%)53,173.00$ 44,735.00$ -$ 8,438.00$
SUBTOTAL 584,898.00$ 492,085.00$ -$ 92,813.00$
INDIRECT COST TOTAL (20%)117,005.00$ 98,417.00$ -$ 18,563.00$
TOTAL SANITARY SEWER COST 701,903.00$ 590,502.00$ -$ 111,376.00$
COLONIAL WOODS PROJECT TOTAL COST 4,024,209.00 $
FUNDING SOURCE FUNDING SOURCE FUNDING SOURCE
PROPERTY OWNER CONTRIBUTION TRUNK WATER FUND TRUNK SEWER FUND
PROPERTY OWNER CONTRIBUTION TRUNK WATER FUND TRUNK SEWER FUND
FUNDING SOURCE FUNDING SOURCE FUNDING SOURCE
B. SANITARY SEWER IMPROVEMENTS
C. WATERMAIN IMPROVEMENTS
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Feasibility Report
2024 / 2025 Street Reconstruction and Municipal Sewer and Water Extension Project Colonial Woods City of Lino Lakes, MN WSB Project No. 023620-000 Appendix Appendix C Preliminary Assessment Map Preliminary Assessment Roll DRAF
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62nd St N RedMaple LaneDocument Path: K:\021682-000\Admin\Docs\Start_2024_SUIP\Lino Lake Proposal\Colonial Woods - Assessment Map Date Saved: 11/13/2023¯1 inch = 200 feet
0 200
FeetColonial Woods Neighborhood
81st St, Danube St, Elbe St, Lino Lakes, MN
Assessment Map
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WSB Project:2024 / 2025 STREET RECONSTRUCTION AND MUNICIPAL SEWER AND WATER EXTENSION PROJECT (COLONIAL WOODS)
Project Location:City of Lino Lakes
WSB Project No.:023620-000
Date:6/10/2024 $18,000.00
MapID PIN OWNER ASSESSMENT
1 323122140013 707 62ND ST LINO LAKES MN 55014 MUNSON DOUGLAS C & GALE A $18,000.00
2 323122140012 6205 RED MAPLE LN LINO LAKES MN 55014 FANUM MICHAEL J & JULIANNE $18,000.00
3 323122140014 6225 RED MAPLE LN LINO LAKES MN 55014 ENGST STEPHEN T & KAREN A $18,000.00
4 323122140015 6233 RED MAPLE LN LINO LAKES MN 55014 KORKOWSKI KENNETH J & G E $18,000.00
5 323122140016 6241 RED MAPLE LN LINO LAKES MN 55014 DICK TERRANCE J $18,000.00
6 323122140017 6249 RED MAPLE LN LINO LAKES MN 55014 LANGANKI TRUSTEE, CYNTHIA $18,000.00
7 323122140018 6255 RED MAPLE LN LINO LAKES MN 55014 CASURA, WAYNE A $18,000.00
8 323122140019 6263 RED MAPLE LN LINO LAKES MN 55014 BORDSEN JAMES D & KELLY L $18,000.00
9 323122140020 6273 RED MAPLE LN LINO LAKES MN 55014 MILLER, CARA DEANNE $18,000.00
10 323122140011 6283 RED MAPLE LN LINO LAKES MN 55014 SLATTEN, MONIKA E $18,000.00
11 323122140010 6291 RED MAPLE LN LINO LAKES MN 55014 O CONNOR MICHAEL E & LINDA J $18,000.00
12 323122140009 6299 RED MAPLE LN LINO LAKES MN 55014 KENNY JOHN P & DAWN M $18,000.00
13 323122140008 6307 RED MAPLE LN LINO LAKES MN 55014 SAGER, CHELSEA R $18,000.00
14 323122140007 6317 RED MAPLE LN LINO LAKES MN 55014 DROW THOMAS M & CHRISTINE J $18,000.00
15 323122140006 6323 RED MAPLE LN LINO LAKES MN 55014 DEDOMINES, ANNETTE M $18,000.00
16 323122140005 6331 RED MAPLE LN LINO LAKES MN 55014 O'NEILL, MAURA J $18,000.00
17 323122140004 6339 RED MAPLE LN LINO LAKES MN 55014 BUSHOR, STEPHEN R $18,000.00
18 323122140003 6347 RED MAPLE LN LINO LAKES MN 55014 KELLY JODI L & VANBERGEN BRIAN $18,000.00
19 323122140002 6216 RED MAPLE LN LINO LAKES MN 55014 KEMPLIN MARK STEVE $18,000.00
20 323122140001 6206 RED MAPLE LN LINO LAKES MN 55014 KELLER RICHARD A & REBECCA $18,000.00
22 323122140028 6354 RED MAPLE LN LINO LAKES MN 55014 ANDERSON JOSHUA J $18,000.00
23 323122140027 6242 RED MAPLE LN LINO LAKES MN 55014 JAVORSKI STANLEY & DOLORES $18,000.00
24 323122140026 6250 RED MAPLE LN LINO LAKES MN 55014 ENGSTROM, CAESARE $18,000.00
25 323122140025 6272 RED MAPLE LN LINO LAKES MN 55014 BARTHEL TRUSTEE, JOSEPH L $18,000.00
26 323122140024 6280 RED MAPLE LN LINO LAKES MN 55014 DEWITT DAVID F & KAREN E $18,000.00
27 323122140023 6292 RED MAPLE LN LINO LAKES MN 55014 MEIS, CARRIE A $18,000.00
28 323122140022 6310 RED MAPLE LN LINO LAKES MN 55014 OMAN JONATHAN $18,000.00
29 323122140021 6340 RED MAPLE LN LINO LAKES MN 55014 FERNSTROM GEORGE R & LYNN K $18,000.00
30 323122140029 6348 RED MAPLE LN LINO LAKES MN 55014 LECLAIRE, BRIANNA R $18,000.00
TOTAL:$522,000.00
Preliminary Assessment Roll
PROPERTY ADDRESS
INTENTIONALLY LEFT BLANK
Residential per unit
cost
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Feasibility Report
2024 / 2025 Street Reconstruction and Municipal Sewer and Water Extension Project Colonial Woods City of Lino Lakes, MN WSB Project No. 023620-000 Appendix APPENDIX D Municipal Utility Unit Cost Estimates DRAF
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Municipal utility extension would be funded by assessments to the benefitting properties and trunk utility
funds. The proposed assessment amount is $18,000 per unit/lot.
The City has established connection fees to pay for the trunk facilities on each utility. The trunk utility
connection fees would be due at the time of connection. The 2024 connection fees for watermain and
sanitary sewer are $4,066 per unit/lot and $3,363 per unit/lot respectively, which combined are $7,429 per
unit/lot. There would also be project specific additional trunk connection fees for watermain and sanitary
sewer $7,908 per unit/lot respectively.
A summary of the connection fees on a per unit basis:
Sanitary Sewer and Water Connection Fees per unit/lot
Trunk sanitary sewer and SAC $3,363
Trunk watermain and W AC $4,066
Additional Trunk Connection Fee $7,908
MCES SAC $2,485
Total $17,822
In addition to these costs, the individual property owners would need to hire a contractor to make the
connection from the City’s Right of Way to the house. The estimated cost of construction for installing
both the sanitary sewer and watermain is $10,000 per unit.
The City consulted with an independent appraiser to develop the proposed assessments. As part of the
analysis, the appraiser determined a typical well replacement to cost typically $15,000 - $25,000 and a
typical septic system replacement $25,000 - $30,000. The average overall full replacement well and
septic is expected to cost $40,000 - $60,000 per unit. DRAF
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Feasibility Report
2024 / 2025 Street Reconstruction and Municipal Sewer and Water Extension Project Colonial Woods City of Lino Lakes, MN WSB Project No. 023620-000 Appendix APPENDIX E Design Phase Geotechnical Evaluation (November 2023) DRAF
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___________________________________________________________________________________________________
M I N N E S O T A IOWA W I S C O N S I N
Design Phase Geotechnical Evaluation:
Proposed Red Maple Lane Infrastructure Improvement
Lino Lakes, Minnesota
Prepared for:
City of Lino Lakes
c/o: Michael Grochala
November 4, 2023
CVT Project: 22539.23.MNS
Certification:
I hereby certify that this report was prepared by me or under
my direct supervision, and that I am a duly licensed engineer
under the laws of the State of Minnesota.
Colby T. Verdegan, PE
Geotechnical Engineer
Registration Number 18983
Date: November 4, 2023
Chosen Valley Testing, Inc.
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Chosen Valley Testing, Inc.
245 Roselawn Avenue East, Suite #29, St. Paul, MN 55117
Phone: 1-651-756-7384 Fax: 1-651-888-6121
_________________________________________________________________________________________________________
M I N N E S O T A I O W A W I S C O N S I N
City of Lino Lakes November 4, 2023
c/o: Michael Grochala
600 Town Center Parkway
Lino Lakes, MN 55014
Email: Michael.Grochala@ci.lino-lakes.mn.us
cc. WSB
Veronica Abrams-Kubicek, PE
VKubicek@wsbeng.com
Re: Design Phase Geotechnical Evaluation
Proposed Red Maple Lane Infrastructure Improvement
Lino Lakes, Minnesota
CVT Number: 22539.23.MNS
Dear Mr. Grochala,
As authorized, we have completed the geotechnical evaluation for the proposed infrastructure improvements
of the subdivision in Lino Lakes, Minnesota. The attached report provides details of our findings and
recommendations for the proposed project. CVT appreciates the opportunity to provide geotechnical
services on this project. If you have any questions about our report, please feel free to contact us at (651)
756-7384.
Sincerely,
Chosen Valley Testing, Inc.
Hannah Fischer
Graduate Engineer
Colby T. Verdegan, PE
President/Chief Engineer DRAF
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M I N N E S O T A IOWA W I S C O N S I N
TABLE OF CONTENTS
A. INTRODUCTION ................................................................................................................................................ 2
A.1. PURPOSE .............................................................................................................................................................. 2
A.2. SCOPE .................................................................................................................................................................. 2
A.3. BORING LOCATIONS AND ELEVATIONS ......................................................................................................................... 2
A.4. GEOLOGIC BACKGROUND ......................................................................................................................................... 2
B. SUBSURFACE DATA ........................................................................................................................................... 2
B.1. STRATA ................................................................................................................................................................. 3
B.2. PENETRATION TEST RESULTS ..................................................................................................................................... 3
B.3. GROUNDWATER DATA ............................................................................................................................................. 4
C. PROJECT DESIGN DATA ..................................................................................................................................... 4
D. UTILITY RECOMMENDATIONS........................................................................................................................... 4
D.1. GROUNDWATER/DE-WATERING ................................................................................................................................ 4
D.2. TRENCH SIDEWALLS ................................................................................................................................................ 5
D.3. TRENCH BOTTOM STABILITY...................................................................................................................................... 5
D.4. FILL PLACEMENT AND COMPACTION ........................................................................................................................... 5
E. PAVEMENT RECOMMENDATIONS ..................................................................................................................... 5
E.1. STRIPPING AND GRADING ......................................................................................................................................... 5
E.2. PRELIMINARY PAVEMENT DESIGN ............................................................................................................................... 6
F. CONSTRUCTION TESTING AND DOCUMENTATION ............................................................................................ 6
F.1. EXCAVATION .......................................................................................................................................................... 6
F.2. COMPACTION ......................................................................................................................................................... 6
F.3. COLD WEATHER ..................................................................................................................................................... 6
F.4. CONSTRUCTION PHASE TESTING AND DOCUMENTATION ................................................................................................. 6
G. LEVEL OF CARE .................................................................................................................................................. 7
APPENDIX .............................................................................................................................................................. 8
BORING LOCATION SKETCH
LOG OF BORING # 1-4
LEGEND TO SOIL DESCRIPTION
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M I N N E S O T A IOWA W I S C O N S I N
Design Phase Geotechnical Report
Red Maple Lane Infrastructure Improvements
Lino Lakes, Minnesota
CVT Project Number: 22539.23.MNS
Date: November 4, 2023
A. Introduction
The intent of this report is to present our findings and describe the means used to collect the data. The data
was collected for a specific purpose and may not be suitable for other purposes. We should be consulted
before attempting to use the data for other uses. A complete and thorough review of the entire document,
including its assumptions and its appendices, should be undertaken immediately upon receipt.
A.1. Purpose
This geotechnical report was prepared to assist planning for proposed infrastructure improvements of the
subdivision of Red Maple Lane in Lino Lakes, Minnesota. Our services were authorized by Mr. Michael
Grochala from The City of Lino Lakes.
A.2. Scope
To obtain data for analysis, a total of four (4) penetration test borings were performed. The borings were
drilled to depths of about 9 ½ to 20 feet. Our engineering scope consisted of providing this report of our
findings and including geotechnical recommendations for construction and design of potential utility
replacements and paved areas.
A.3. Boring Locations and Elevations
The preferred boring locations were indicated to Chosen Valley Testing (CVT) on a site plan provided by
the city. The Boring Location Sketch in the Appendix shows the approximate locations as drilled on aerial
imagery using Google Earth software. Ground surface elevations were estimated using MnTOPO
software from the Minnesota DNR and are indicated on the Log of Boring sheets in the Appendix. The
elevations should be considered approximate.
A.4. Geologic Background
A geotechnical report is based on subsurface data collected for the specific structure or problem. Available
geologic data from the region can help interpretation of the data and is briefly summarized in this section.
Geologic maps indicate the soils in the area are dominated by glacial till deposits of sand to silty sand.
Bedrock is commonly more than 50 feet below the surface and is not a consideration for this project.
B. Subsurface Data
The borings were performed using penetration test procedures (Method of Test D1586 of the American
Society for Testing and Materials). This procedure allows for the extraction of intact soil specimen from deep
in the ground. With this method, a hollow -stem auger is drilled to the desired sampling depth. A 2 -inch OD
sampling tube is then screwed onto the end of a sampling rod, inserted through the hole in the auger's tip,
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M I N N E S O T A IOWA W I S C O N S I N
and then driven into the soil with a 140-pound hammer dropped repeatedly from a height of 30 inches above
the sampling rod. The sampler is driven 18 inches into the soil unless the material is too hard. The samples
are generally taken at 2½ to 5-foot intervals. The core of soil obtained was classified and logged by our
drilling personnel at the site and a representative portion was then sealed and delivered to our laboratory for
further review.
B.1. Strata
Three borings were drilled through existing pavement and encountered about 3 to 4 inches of asphalt over
6 inches of aggregate. The southeast boring was drilled in a green area and met about ½ foot of topsoil at
the surface.
Below the surface materials, the northern east boring encountered possible fill consisting of poorly graded
sand with silt to a depth of 2 feet.
Below the surface material, the borings were dominated by clean sands natural sands (poorly graded sand
and poorly graded sand with silt) with lesser layers of silty sand. The green area boring terminated in
these materials. The borings drilled through the pavements met clayey sand or sandy clay at about 13 ½
feet and terminated in these materials.
For the reader’s convenience, we have summarized the soil boring data in the following cross -section.
The reader is referred to the boring logs in the Appendix for more detailed information.
B.2. Penetration Test Results
Penetration Test Results: The number of blows needed for the hammer to advance the penetration test
875
880
885
890
895
900
905
3 2 1 4Approximate Elevation (feet)Boring Number
Pav. Mat'l
Topsoil
Sand Fill
Sand
Silty Sand
Clay or Clayey
Sand
NW
NE
SW
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sampler is an indicator of soil characteristics. The results tend to be more meaningful for natural mineral
soils than for fill soils. In fill soils, density tests are more meaningful.
Penetration resistance values ("N" Value) of 5 to 11 blows per foot (BPF) were recorded in the sands
indicating they were very loose to medium dense but mostly loose.
The c1ays returned blows of 7 BPF, indicating it was medium.
A key to descriptors used to qualify the relative density of soil (such as soft, stiff, loose, and dense) can be
found on the Legend to Soil Description in the Appendix.
B.3. Groundwater Data
During drilling, the drillers may note the presence of moisture on the sampler, in the cuttings, or in the
borehole itself. These findings are reported on the Log of Boring sheets. Because water levels vary with
weather, time of year, and other factors, the presence or lack of water during exploration is subject to
interpretation and is not always conclusive.
Water was observed in all boring at depths from 7 to 11 feet below the surface. These depth corresponds
to elevations of about 892 to 893 in the borings were three borings which terminated in the clayey soils,
but about 877 in the southeast boring which did not encounter the clayey layer. Groundwater levels at the
site are expected to fluctuate seasonally similar to levels in the nearby lake, as well as with local weather
patterns.
C. Project Design Data
Each structure has a different loading configuration and intensity, different grades, and different structural
and performance tolerances. Therefore, the geotechnical exploration will be construed differently from one
structure to another. If the initial structure should change design, we should be engaged to review these
conditions with respect to the prevailing soil conditions. Without the opportunity to review any such changes,
the recommendations may no longer be valid or appropriate.
The project consists of complete reconstruction of pavements and the installation of watermain, storm
sewer and sanitary sewer in the subdivision. CVT assumes the pipes will be installed at depths between 5
and 10 feet using open cut excavations or direction drilling.
We have assumed final grades will be at or close to the existing grades. The new pavement is expected
to consist of asphalt over aggregate base.
D. Utility Recommendations
D.1. Groundwater/De-watering
As mentioned earlier, water was observed in all the boring at a depth of 7 to 11 feet. Due to the high
permeability of the dominated sand, well-points or dewatering wells will likely be required for
excavations into the water table.
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D.2. Trench Sidewalls
The contractor will be required to slope or shore the excavations as needed to meet OSHA requirements
for safety. Most of the soils would be expected to classify as Type C soils as defined by OSHA. Trench
boxes or other stabilization methods may be necessary if excavations encroach near existing utilities or
structures.
D.3. Trench Bottom Stability
Depending upon location and depth, the utilities are expected to bear primarily on clean sands. These
materials are considered generally suitable for support of pipes. If soft and unstable conditions are
encountered, we recommend placing bedding of coarse sand or gravel at the base of the trenches to
provide a more stable bottom for crews laying the pipes.
In order to reduce the potential for point loads on the pipes, we recommend removing any cobbles or
boulders to a depth of at least 6 to 8 inches from around pipes and replacing those materials with clean
sand or gravel that can more readily conform to the pipes.
D.4. Fill Placement and Compaction
Soils placed as backfill below paved areas should ideally be compacted to 100% of their maximum
standard Proctor density (ASTM D 698) in the upper 3 fe et, and to at least 95% below. In green areas,
90% compaction is normally adequate.
The dominated sands as well as the less dominant silty sands encountered are considered generally
suitable for use as backfill above utilities, provided they can be adequately compacted. To reduce
potential for differential frost action, fill placed in upper part of the trenches should ideally be placed in
layers that align reasonably similar to the soil stratification on the trench side walls. In this case, the soils
appear to be reasonably uniform, and layering does not appear to be necessary.
E. Pavement Recommendations
E.1. Stripping and Grading
We recommend removing the existing asphalt, aggregate base, from the below new paved areas, along
with any topsoil or fine grained soils (silts or clay) is present within 3 feet of the proposed top of
subgrade. It may be possible to reclaim and reuse the existing asphalt and aggregate for use as part of the
new pavement’s aggregate base, provided it meets MnDOT specifications.
After the removals, utility construction, and grading, the near-surface soils are expected to primarily
consists of clean sands. We recommend scarifying and compacting all near-surface soils in order to even
out any localized discontinuities in the subgrade materials and to provide a more gradational transition
between differing materials. This action is intended to limit differential frost heave and provide more
uniform pavement support.
Subgrades should be test rolled using a tandem axle truck. Any soft areas detected should be scarified,
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dried, and recompacted. If time constraints prohibit drying, soil corrections, extra aggregate base, breaker
run, sand subbase, and/or geotextiles may be necessary for stabilization.
E.2. Preliminary Pavement Design
As mentioned earlier, subgrade soils are expected to consist primarily of clean sands. The effective
Hveem-stabilometer R-values for dominant sands would be expected to range from 50 to 70. We
recommend using a value of 50 for pavement design.
In the absence of traffic loading, we recommend a pavement section consist ing of at least 3 inches of
asphalt and 6 inches of aggregate base. As noted before, the existing pavements could possibly be milled
and then reused as base material provided the reclaimed material meets Mn/DOT Specification 3138 for
Class 5 Aggregate Base.
F. Construction Testing and Documentation
F.1. Excavation
A variety of equipment is expected to be capable of performing earthwork and grading . An excavator or
backhoe with a smooth-lipped bucket is recommended for completing any excavations. This is intended
to limit disturbance to the supporting soils being left in place, while also producing a smooth working
surface.
F.2. Compaction
Fill should be placed in lifts adjusted to the compactor being used and the material being compacted. We
recommend limiting lifts to no more than 1 foot, assuming large, self-propelled or tow-behind compactors
are used. Thinner lifts should be used for lighter compaction equipment.
F.3. Cold Weather
If the earthwork occurs during freezing temperatures, good winter construction practices should be used.
No frozen fill should be used nor should structural filling take place on frozen ground.
F.4. Construction Phase Testing and Documentation
The bottom of all excavations, grading, and roadway subgrade should be evaluated and documented by
geotechnical personnel after the unsuitable materials are removed and before placement of any fill or
pavement. Samples of any fill materials and/or alternative gradations of materials proposed for use
should be submitted for approval before use. The County may wish to have, or may be obligated to have
tests performed regarding the other various paving components. Specification of such requirements is
normally the responsibility of the City and their design consultant.
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G. Level of Care
The services provided for this project have been conducted in a manner consistent with that level of care
and skill ordinarily exercised by members of the profession currently practicing in this area, under simila r
budget and time constraints. This is our professional responsibility. No other warranty, expressed or
implied, is made.
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Appendix
Boring Location Sketch
Log of Boring # 1-4
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Boring Location Sketch
Red Maple Ln. Street Improvements
6354 Red Maple Ln.
Lino Lakes, Minnesota
CVT Project 22539.23.MNT
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Chosen Valley Testing, Inc.
V T Legend
Boring Locations
N
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10
9
8
7
10
7
SP
SM
CL
Elevations were estimated
using MnDNR's program
MNTOPO and should be
considered approximate.
MC= 11.8%
MC= 7.5%
MC= 19.7%
MC= 20.3%
MC= 21%
MC= 29%
0.3
0.8
2.0
13.5
14.9
899.7
899.2
898.0
886.5
885.1
4 INCHES BITUMINOUS
6 INCHES AGGREGATE
POSSIBLE FILL Poorly graded sand with silt, fine
grained, dark brown, moist.
POORLY GRADED SAND WITH SILT fine
grained, brown, moist to 7 feet then water bearing,
loose.
(Glacial Outwash)
SANDY LEAN CLAY grey, wet, medium
stiffness.
(Glacial Fluvium)
End of boring.
Water was observed at 7 feet during drilling.
Boring was sealed upon completion.
B-01 page 1 of 1
0.0
BORING:B-01
22539.23.MNT
PROJECT:
900.0
L O G O F B O R I N G
CHOSEN VALLEY TESTING
SCALE: 1" = 3'
BPF
22539.23.MNT
Design Phase Geotechnical Evaluation
Red Maple Lane Street Improvements
6354 Red Maple Ln.
Lino Lakes, Minnesota
See attached sketch.
LOCATION:
USCS
Symbol Tests and NotesDepthElev.
DATE: 10/3/2023
Description of Materials
(ASTM D 2487/2488)WL
CVT STANDARD 22539.23.MNT (LINO LAKES RED MAPLE LN).GPJ LOG A GNNN06.GDT 10/24/23DRAF
T
263
9
8
7
7
8
7
SP
SM
SM
CL
MC= 7.6%
MC= 5%
MC= 6.5%
No sample recovered due to
gravel or cobble
obstruction.
MC= 23.4%
MC= 32.4%
0.3
0.7
11.5
13.5
14.9
902.7
902.3
891.5
889.5
888.1
3 INCHES BITUMINOUS
6 INCHES AGGREGATE
POORLY GRADED SAND WITH SILT fine
grained, brown, moist, loose.
(Glacial Outwash)
SILTY SAND grey, wet, loose.
(Glacial Fluvium)
LEAN CLAY grey, wet, medium.
(Glacial Fluvium)
End of boring.
Water was observed at 11 feet during drilling.
Boring was sealed upon completion.
B-02 page 1 of 1
0.0
BORING:B-02
22539.23.MNT
PROJECT:
903.0
L O G O F B O R I N G
CHOSEN VALLEY TESTING
SCALE: 1" = 3'
BPF
22539.23.MNT
Design Phase Geotechnical Evaluation
Red Maple Lane Street Improvements
6354 Red Maple Ln.
Lino Lakes, Minnesota
See attached sketch.
LOCATION:
USCS
Symbol Tests and NotesDepthElev.
DATE: 10/3/2023
Description of Materials
(ASTM D 2487/2488)WL
CVT STANDARD 22539.23.MNT (LINO LAKES RED MAPLE LN).GPJ LOG A GNNN06.GDT 10/24/23DRAF
T
264
9
11
10
7
10
5
7
SP
SM
SP
SM
SC
MC= 9.5%
MC= 9.7%
MC= 17.4%
MC= 23.6%
MC= 31.5%
MC= 16.7%
MC= 14.9%
0.3
0.7
1.8
13.5
21.0
898.7
898.3
897.2
885.5
878.0
3 INCHES BITUMINOUS
6 INCHES AGGREGATE
POORLY GRADED SAND WITH SILT fine
grained, trace Gravel, brown, moist.
(Glacial Outwash)
POORLY GRADED SAND WITH SILT fine
grained, brown, moist to 7 feet then water bearing,
loose to medium dense.
(Glacial Outwash)
CLAYEY SAND fine-to-medium grained, grey,
wet, loose.
(Glacial Fluvium)
End of boring.
Water was observed at 7 feet during drilling.
Boring was sealed upon completion.
B-03 page 1 of 1
0.0
BORING:B-03
22539.23.MNT
PROJECT:
899.0
L O G O F B O R I N G
CHOSEN VALLEY TESTING
SCALE: 1" = 3'
BPF
22539.23.MNT
Design Phase Geotechnical Evaluation
Red Maple Lane Street Improvements
6354 Red Maple Ln.
Lino Lakes, Minnesota
See attached sketch.
LOCATION:
USCS
Symbol Tests and NotesDepthElev.
DATE: 10/3/2023
Description of Materials
(ASTM D 2487/2488)WL
CVT STANDARD 22539.23.MNT (LINO LAKES RED MAPLE LN).GPJ LOG A GNNN06.GDT 10/24/23DRAF
T
265
9
7
11
12
OL
SM
SP
SM
SP
SM
MC= 13.6%
MC= 17.8%
MC= 20.1%
MC= 21.9%
0.5
1.5
6.5
9.5
893.5
892.5
887.5
884.5
TOPSOIL Silty Sand, fine grained, trace Roots,
brown, moist.
SILTY SAND fine grained, grey, moist.
POORLY GRADED SAND WITH SILT fine
grained, brown, moist, loose.
(Glacial Outwash)
POORLY GRADED SAND WITH SILT fine
grained, grey, water bearing, medium dense.
(Glacial Outwash)
End of boring.
Water was observed at 7 feet during drilling.
Boring was sealed upon completion.
B-04 page 1 of 1
0.0
BORING:B-04
22539.23.MNT
PROJECT:
894.0
L O G O F B O R I N G
CHOSEN VALLEY TESTING
SCALE: 1" = 3'
BPF
22539.23.MNT
Design Phase Geotechnical Evaluation
Red Maple Lane Street Improvements
6354 Red Maple Ln.
Lino Lakes, Minnesota
See attached sketch.
LOCATION:
USCS
Symbol Tests and NotesDepthElev.
DATE: 10/3/2023
Description of Materials
(ASTM D 2487/2488)WL
CVT STANDARD 22539.23.MNT (LINO LAKES RED MAPLE LN).GPJ LOG A GNNN06.GDT 10/24/23DRAF
T
266
GROUP
SYMBOL SOIL GROUP NAMES & LEGEND
PRIMARILY ORGANIC MATTER, DARK IN COLOR, AND ORGANIC ODOR
BLOWS/FOOT* CONSISTENCY
SAMPLE TYPES
Job No. 16678.20.MNT
GRAVELS WITH FINES
>12% FINES
2.0 - 4.0
OVER 4.0
TERM
Trace
With
Modifier
0.50 - 1.0
1.0 - 2.0
0 - 0.25
0.25 - 0.50
GW
GP
GM
GC
SW
SP
SM
SC
CL
ML
OL
CH
MH
OH
PT
CLEAN GRAVELS
<5% FINES
WATER LEVEL (WITH TIME OF)
MEASUREMENT
0 - 4
4 - 10
10 - 30
30 - 50
OVER 50
LIQUID LIMIT (%)
CH
0
10
20
30
40
50
60
70
80
PLASTICITY INDEX (%)SIZE
< 12 in.
3 in. - 12 in.
#4 sieve to 3 in.
#200 sieve to #4 sieve
Passing #200 sieve
TERM
Boulder
Cobble
Gravel
Sand
Silt or Clay
SAND & GRAVEL
CRITERIA FOR ASSIGNING SOIL GROUP NAMES
-
-
-
MC
OC
CN
DD
PP
RV
SA
P200
>50% OF COARSE
FRACTION PASSES
ON NO 4. SIEVE
RELATIVE DENSITY
(RECORDED AS BLOWS / 0.5 FT)
CL
SILT & CLAY
NUMBER OF BLOWS OF 140 LB HAMMER FALLING 30 INCHES TO DRIVE A 2 INCH O.D.
(1-3/8 INCH I.D.) SPLIT-BARREL SAMPLER THE LAST 12 INCHES OF AN 18-INCH DRIVE
(ASTM-1586 STANDARD PENETRATION TEST).
*
BLOWS/FOOT*
WELL-GRADED GRAVEL
POORLY-GRADED GRAVEL
SILTY GRAVEL
CLAYEY GRAVEL
WELL-GRADED SAND
POORLY-GRADED SAND
SILTY SAND
CLAYEY SAND
LEAN CLAY
SILT
ORGANIC CLAY OR SILT
FAT CLAY
ELASTIC SILT
ORGANIC CLAY OR SILT
PENETRATION RESISTANCE
Hollow Stem
LEGEND TO SOIL
DESCRIPTIONS
FINES CLASSIFY AS ML OR CL
FINES CLASSIFY AS CL OR CH
PI>7 AND PLOTS>"A" LINE
PI>4 AND PLOTS<"A" LINE
LL (oven dried)/LL (not dried)<0.75
PI PLOTS >"A" LINE
PI PLOTS <"A" LINE
LL (oven dried)/LL (not dried)<0.75
COMPRESSIVE
STRENGTH (TSF)
Chosen Valley Testing
-
CLEAN SANDS
<5% FINES
SANDS AND FINES
>12% FINES
INORGANIC
MOISTURE CONTENT
ORGANIC CONTENT
CONSOLIDATION
DRY DENSITY
POCKET PENETROMETER
R-VALUE
SIEVE ANALYSIS
% PASSING #200 SIEVE
LIQUID LIMIT
PLASTISITY INDEX
SWELL TEST
Unconsolidated Undrained triaxial
LL
PI
SW
UU
PERCENT
< 5
5 - 12
> 12
Relative Proportions of Fines
Standard Penetration Test
VERY SOFT
SOFT
RATHER SOFT
MEDIUM
RATHER STIFF
STIFF
VERY STIFF
HARD
UNIFIED SOIL CLASSIFICATION (ASTM D-2487/2488)
ML
MH
-
-
-
-
-
-
-
-
TEST SYMBOLS
PERCENT
< 15
15 - 29
> 30
ORGANIC
Relative Proportions of Sand and Gravel
0 - 1
2 - 3
4 - 5
6 - 8
9 - 12
13 - 16
17 - 30
OVER 30
INORGANIC
TERM
Trace
With
Modifier
Grain Size Terminology
Cu>4 AND 1<Cc<3
Cu>4 AND 1>Cc>3
FINES CLASSIFY AS ML OR CL
FINES CLASSIFY AS CL OR CH
ORGANIC
VERY LOOSE
LOOSE
MEDIUM DENSE
DENSE
VERY DENSE
GRAVELS
0 10 20 30 40 50 60 70 80 90 100 110 120
MATERIAL
TYPES
Cu>6 AND 1<Cc<3
Cu>6 AND 1>Cc>3
CVT 16678.20.MNT (KAPPEL RESIDENCE ADDTITION).GPJ 5/28/20PEAT
SANDS
SILTS AND CLAYS
LIQUID LIMIT>50
SILTS AND CLAYS
LIQUID LIMIT<50
>50% OF COARSE
FRACTION RETAINED
ON NO 4. SIEVE
HIGHLY ORGANIC SOILSCOARSE-GRAINED SOILS>50% RETAINED ONNO. 200 SIEVEFINE-GRAINED SOILS>50% PASSESNO. 200 SIEVEPLASTICITY CHART
"A " L IN E
CL-ML
DRAF
T
267
178 E 9TH STREET | SUITE 200 | SAINT PAUL, MN | 55101 | 651.286.8450 | WSBENG.COM DRAFT - FEASIBILITY REPORT 2024 / 2025 STREET RECONSTRUCTION AND MUNCIPAL SEWER AND WATER EXTENSION PROJECT PINE HAVEN CITY OF LINO LAKES | ANOKA COUNTY | MINNESOTA June 10, 2024 Prepared for: City of Lino Lakes 600 Town Center Parkway Lino Lakes, MN 55014 WSB PROJECT NO. 023620-000 DRAFT268
701 XENIA AVENUE S | SUITE 300 | MINNEAPOLIS, MN | 55416 | 763.541.4800 | WSBENG.COM June 10, 2024 Honorable Mayor and City Council
City of Lino Lakes
600 Town Center Parkway
Lino Lakes, MN 55014 Re: 2024 / 2025 Street Reconstruction and Municipal Sewer and Water Extension Project
Pine Haven
Feasibility Report
City of Lino Lakes, MN
WSB Project No. 023620-000 Dear Honorable Mayor and City Council Members: The City of Lino Lakes is evaluating the extension of municipal sewer and water to the Pine
Haven neighborhood which is located on: 81st Street, Danube Street, and Elbe Street.
Transmitted herewith for your review is the Feasibility Study. Please feel free to contact me with any questions at 651-982-2430 or dhankee@linolakes.us. Sincerely, WSB Diane Hankee, PE
City Engineer Attachments cc: Veronica Kubicek, WSB kkp DRAFT269
Feasibility Report
2024 / 2025 Street Reconstruction and Municipal Sewer and Water Extension Project Pine Haven City of Lino Lakes, MN WSB Project No. 023620-000 Table of Contents Letter of Introduction Table of Contents Certification 1. Executive Summary .................................................................................. 1 2. Introduction ............................................................................................. 2 2.1 Authorization ....................................................................................... 2 2.2 Scope ................................................................................................. 2 2.3 Data Available ...................................................................................... 2 3. Existing Conditions ................................................................................... 3 3.1. Streets ................................................................................................ 3 3.2. Drainage ............................................................................................. 3 3.3. Utilities ............................................................................................... 3 3.3.1. Sanitary Sewer .............................................................................. 3 3.3.2. Watermain ..................................................................................... 3 4. Proposed Improvements ............................................................................ 4 4.1 Streets ................................................................................................ 4 4.2 Drainage ............................................................................................. 4 4.3 Utilities ............................................................................................... 4 4.3.1 Sanitary Sewer .............................................................................. 4 4.3.2 Water Service ................................................................................ 5 5. Financing ................................................................................................ 5 5.1 Opinion of Probable Cost ...................................................................... 5 5.2 Funding ............................................................................................... 5 6. Project Schedule ...................................................................................... 7 7. Feasibility and Recommendation ................................................................ 7 Appendix A Figures Project Location Map Pine Haven Proposed Sanitary Sewer and Watermain Extension Pine Haven Proposed Storm Sewer and Pond Location Pine Haven Street Typical Section DRAFT270
Feasibility Report
2024 / 2025 Street Reconstruction and Municipal Sewer and Water Extension Project Pine Haven City of Lino Lakes, MN WSB Project No. 023620-000 Table of Contents Appendix B Pine Haven Opinion of Probable Cost Appendix C Preliminary Assessment Map Preliminary Assessment Roll Appendix D Municipal Utility Unit Cost Estimates Appendix E Design Phase Geotechnical Evaluation (November 2023) DRAFT271
Feasibility Report
2024 / 2025 Street Reconstruction and Municipal Sewer and Water Extension Project Pine Haven City of Lino Lakes, MN WSB Project No. 023620-000 Certification Certification Sheet I hereby certify that this plan, specification, or report was prepared by me or under my direct supervision and that I am a duly licensed professional engineer under the laws of the State of Minnesota. Veronica Kubicek, PE _______________________________________________ Date: June 10, 2024 Lic. No. 57270 Quality Control Review Completed By: Diane Hankee, PE _______________________________________________ Date: Date: June 10, 2024 Lic. No. 43338 DRAFT272
Feasibility Report
2024 / 2025 Street Reconstruction and Municipal Sewer and Water Extension Project Pine Haven City of Lino Lakes, MN WSB Project No. 023620-000 Page 1 1. Executive Summary The City’s 2024-2027 Street Reconstruction Plan incorporates multiple roadway improvements, some of
which include the Pine Haven neighborhood. The Pine Haven neighborhood for the purpose of this study
includes 81st Street, Danube Street, and Elbe Street. The street reconstruction and drainage
improvements are planned to be funded through Street Reconstruction Bonds. There are no proposed
assessments associated with the roadway and drainage improvements. The City’s pavement
management plan identifies these roadways to be in poor condition and recommends reconstruction. The
estimated cost of the street and drainage improvements in the Pine Haven neighborhood is $1,767,338.
An exhibit illustrating the Pine Haven project location is shown in Appendix A . Considering the age of the neighborhood, platted in 1976, and the need for street reconstruction, the City
is evaluating the extension of municipal water and sanitary sewer to serve the area. Currently this
neighborhood is served by onsite septic systems and private wells. Funding for sanitary sewer and water
extension to serve the neighborhood would be through assessments to the benefitting properties, and
Area & Unit Trunk Funds. The estimated cost of sanitary sewer and water system improvements is
$1,568,855. The cost opinion includes a 10% construction contingency and 20% for indirect costs. The project is
proposed to be constructed in either 2024 or 2025 pending permitting timelines. This project is feasible,
necessary, and cost effective from an engineering standpoint and should be constructed as proposed herein. DRAFT273
Feasibility Report
2024 / 2025 Street Reconstruction and Municipal Sewer and Water Extension Project Pine Haven City of Lino Lakes, MN WSB Project No. 023620-000 Page 2 2. Introduction The City of Lino Lakes is completing this Feasibility Study for the extension of municipal sewer and water
to the Pine Haven neighborhood which is located on 81st Street, Danube Street, and Elbe Street. 2.1 Authorization On August 28, 2023, the City Council of Lino Lakes approved Resolution 23-89 authorizing the
preparation of a feasibility study for the extension of sanitary sewer and water systems to the Pine Haven
neighborhood which includes 81st Street, Danube Street, and Elbe Street. 2.2 Scope The City of Lino Lakes plans to reconstruct 81st Street, Danube Street, and Elbe Street as part of a larger
roadway improvement project, the project location map can be found in Appendix A . The most cost-
effective time to consider extending municipal utilities is in coordination with roadway reconstruction.
Thus, the City is evaluating the feasibility of extending municipal sanitary sewer and water systems to the
Pine Haven neighborhood. This includes the three addresses located on the easterly side of Lake Drive:
8060, 8066, and 8074 in addition to those with 81st Street, Danube Street, and Elbe Street addresses, 30
properties in total. 2.3 Data Available Information and materials used in preparation of this report include the following:
• City of Lino Lakes Record Drawings
• City of Lino Lakes Property files
• City of Lino Lakes Charter, updated January 13, 2014
• Design Phase Geotechnical Evaluations, dated November 4, 2023
• Rice Creek Watershed District Rules
• Minnesota Department of Water Resources Well Index
• Anoka County Property Data
• Field Observations of the Area and Discussions with City Staff
• Public Input and Participation DRAFT274
Feasibility Report
2024 / 2025 Street Reconstruction and Municipal Sewer and Water Extension Project Pine Haven City of Lino Lakes, MN WSB Project No. 023620-000 Page 3 3. Existing Conditions 3.1. Streets The roadway condition of 81st Street, Danube Street, and Elbe Street includes various severities of
distress including delamination and potholes, minor alligator, block, transverse, and longitudinal cracking,
along with a few localized drainage issues. The roadway is approximately 47 years old is generally 30
feet wide and has rolled bituminous curb that has diminished over time. Danube Street is a cul-du-sac
that has a 46 foot wide radius, which is the City’s standard. 81st Street, Danube Street, and Elbe Street
are within a 60-foot wide right of way. The total length of roadway improvements for the streets in the
Pine Haven Neighborhood included with this project is approximately 0.42 miles. 2024 Street Reconstruction Project Existing Conditions Street Segment From To Length Existing Width 81st Street Lake Drive Elbe Street 700’ 30’ Danube Street 81st Street Cul-de-Sac 500’ 30’ Elbe Street Highway 14 Dead End 965’ 30’ 3.2. Drainage There are 2 main drainage areas in the Pine Haven neighborhood and the project encompasses 19 acres
of land. Street runoff flows along the sides of the pavement and into the grass and low areas or is
collected by the existing storm sewer drains at the southerly end of Danube Street or Elbe Street. There
is an existing 20 foot wide drainage and utility easement between 8016 and 8020 Danube Street and 897
and 915 Main Street. Within the easement is the existing storm sewer system. The storm system
conveys water from the southerly end of Danube Street and outlets /connects to storm sewer system in
Main Street. Similarly the existing storm sewer system coveys water to from Elbe Street into the Main
Street system. The Main Street system is Anoka’s system. 3.3. Utilities 3.3.1. Sanitary Sewer The properties along 81st Street, Danube Street, and Elbe Street are served by onsite septic
systems. Some of the septic systems are drain fields while others are mound systems. There is
an existing 15-inch diameter PVC sanitary sewer mainline that runs along the easterly side of
Lake Drive, from the intersection of Main Street to approximately 600-feet northeast, with the as-
built dated 2013. There are 2 of the 30 onsite septic systems that have been replaced within the
last 10 years. The majority of septic systems appear to be installed at the same time the home
was constructed. Septic systems installed around this time typically have a 35 to 40 year lifespan. 3.3.2. Watermain The 81st Street, Danube Street, and Elbe Street properties are served by private wells. There is
an existing 12-inch diameter DIP watermain that is parallel to the existing sanitary sewer trunk
line and runs along the easterly side of Lake Drive, from the intersection of Main Street to
approximately 600-feet northeast, with the as-built dated 2013. Existing wells are typically DRAFT275
Feasibility Report
2024 / 2025 Street Reconstruction and Municipal Sewer and Water Extension Project Pine Haven City of Lino Lakes, MN WSB Project No. 023620-000 Page 4 between 60 to 272 feet deep. Wells were installed at the time these houses were built. Wells
have an average life span of 50 years. 4. Proposed Improvements 4.1 Streets The City will reconstruct 81st Street and Elbe Street back to their existing width of 30 feet wide (front of
curb to front of curb) and install concrete curb and gutter. Danube will be reconstructed to 28 feet wide
(back of curb to back of curb). Due the nature of the existing rolled bituminous curb, the new concrete
curb and gutter will change the perception of the road width. The road section will consist of 4 ½ inches of
bituminous on top of 8 inches of class 5 aggregate base. The subgrade will be evaluated through the
design process. The City may incorporate reclamation into the project. Surmountable curb and gutter is
proposed for the entire Pine Haven neighborhood, and will be lowered at the driveways. A proposed
typical section can be found in Appendix A. The City has had discussions with Anoka County and the property owner of 8174 Lake Drive regarding
the possible re-alignment of 81st Street and Diane Street to be one intersection. The City will continue to
evaluate this option. 4.2 Drainage The City has completed a preliminary stormwater management design that will replace and expand the
existing drainage systems. The design is in conformance with the City’s Stormwater Management
Ordinance and Rice Creek Watershed District (RCWD) Rules. The area planned for a new stormwater
management facility is within the 81st Street right of way as it extends undeveloped to the east. There is a
second area planned for a stormwater management facility, east of property address 8010 Elbe Street.
The City has been coordinating this option with the property owner to consider a drainage and utility
easement. The preliminary storm sewer design is proposed to consist of typically 12 inch to 15 inch diameter
Reinforced Concrete Pipe (RCP). At the time of this report, the storm system is planned to convey water
to the pond on the easterly end of 81st Street as well as to the east of property address 8010 Elbe Street,
both of which will outlet to the easterly wetland. The preliminary storm pipe locations and pond outline
can be seen in Appendix A . The City will be required to obtain a permit from Rice Creek Watershed
District and the Minnesota Pollution Control Agency (MPCA). 4.3 Utilities 4.3.1 Sanitary Sewer An 15-inch diameter PVC sanitary sewer will be extended northeast along Lake Drive and east
along 81st Street. The sanitary sewer along Lake Drive and 81st Street is trunk sanitary sewer
and will serve additional properties in the future. The installation of the sewer line along Lake
Drive may require the reconstruction of the shoulder. This will continue to be coordinated with
Anoka County, cost for this has not been included at this time. An 8-inch diameter PVC sanitary sewer will be extended south along Danube Street and Elbe
Street to serve the Pine Haven neighborhood, as shown in Appendix A . Four-inch diameter PVC
services would be extended from the 8-inch PVC mainline sewer to the property lines. DRAFT276
Feasibility Report
2024 / 2025 Street Reconstruction and Municipal Sewer and Water Extension Project Pine Haven City of Lino Lakes, MN WSB Project No. 023620-000 Page 5 4.3.2 Water Service Twelve-inch diameter DIP watermain will be extended northeast along Lake Drive and east along 81st Street. The watermain along Lake Drive and 81st Street is trunk watermain and will serve
additional properties in the future. An 8-inch diameter DIP municipal water will be extended south along Danube Street and Elbe
Street to serve the Pine Haven neighborhood, as shown in Appendix A. The City will terminate
the watermain at the cul-de-sac for Danube Street and at the south end of Elbe Street. Fire
hydrants will be installed per City specifications. One inch diameter copper services would be
extended to the property lines. 5. Financing 5.1 Opinion of Probable Cost A detailed opinion of probable cost is included in Appendix B of this report. The opinion of probable cost
is based on projected construction costs for 2024 through 2025 and includes a 10% construction
contingency and 20% indirect costs. The indirect costs include engineering, legal, and administrative
costs associated with the project. The project costs are summarized as follows: 2024 / 2025 Street and Utility
Improvement Project Opinion of
Probable Cost Breakout Probable Cost Street and Storm $1,767,338
Sanitary Sewer $754,692
Watermain $814,163
Total Project $3,336,193 5.2 Funding The street and storm water infrastructure improvements are proposed to be funded by the issuance of
Street Reconstruction Bonds, repaid by a property tax levy. There are no proposed assessments
associated with the roadway and drainage improvements. Funding of the extension of municipal watermain and sanitary sewer improvements is proposed to be
provided by the City’s Area & Unit Trunk Fund and special assessments. 2024 / 2025 Street and Utility Improvement Project Funding Overview Breakout Street Reconstruction Bond Area & Unit
Trunk Fund Assessment Total
Street and Storm $1,767,338 $1,767,338 Sanitary Sewer $538,692 $216,000 $754,692 Watermain $550,163 $264,000 $814,163 Totals $1,767,338 $1,088,855 $480,000 $3,336,193 DRAFT277
Feasibility Report
2024 / 2025 Street Reconstruction and Municipal Sewer and Water Extension Project Pine Haven City of Lino Lakes, MN WSB Project No. 023620-000 Page 6 In the table above, the total sewer and water infrastructure cost is $1,568,855 of which $510,365 is
attributable to trunk oversizing. Generally, oversizing is calculated by the difference in cost between a
regular main and an oversized main. There are other factors considered such as additional depth and
difference in materials. The remaining amount to be funded through special assessments is $1,058,490. This equates to
$35,283 per unit/lot. The City consulted with an independent appraiser to conduct a special benefit
analysis of the proposed sewer and water extensions. The analysis supported an assessment amount of
$16,000 per unit/lot. This would total $480,000 from special assessments to benefiting properties. A
Preliminary Assessment Role and corresponding map is include in Appendix C. This would result in a funding gap of $19,283 per unit/lot which totals $578,490. The City could consider
funding the gap through the Area & Unit Trunk Fund. The Area & Unit Trunk Fund would be reimbursed
through a special project specific trunk connection fee. All properties when connecting to municipal sewer and water services pay a standard trunk connection
fee in the amount of $7,429 per unit/lot (adjusted annually). The funding gap of $19,283 per unit/lot
minus the standard trunk connection fee in the amount of $7,429 per unit/lot equals $11,854 per unit/lot.
A special project fee would be established to include the base fee plus 50% of the funding gap on a per
lot basis. Based on this scenario property owners would pay an additional connection fee of $5,927 upon
hook up for a total connection fee of $13,356. The City’s Area & Unit Trunk Fund would fund the balance
of the funding gap as outlined below: 2024 / 2025 Street and Utility Improvement Project Proposed Detailed Funding Area & Unit Trunk Fund
Total City Funds Property Owner Connection Fees Oversizing Additional
Match Costs
Additional
Match Connection Standard Connection Fee Sanitary Sewer $278,982 $79,410 $79,410 $100,890 $538,692 Watermain $231,383 $98,400 $98,400 $121,980 $550,163 Total $510,365 $177,810 $177,810 $222,870 $1,088,855 Preliminary assessments are calculated on a per unit basis for benefitting parcels along the streets within
the project area. Benefitting parcels would be assessed over a period of 15 years, collected with property
taxes, at an interest rate set at 2% above the City’s borrowing rate. Last year’s interest rate was 5%. At
a 5% rate over 15 years, the assessments would be $1,542/year or $129 per month. The City also provides for the trunk connections fees to be specially assessed at the time of connection. A compilation of connection cost and assessments per property is outlined in Appendix D. DRAFT278
Feasibility Report
2024 / 2025 Street Reconstruction and Municipal Sewer and Water Extension Project Pine Haven City of Lino Lakes, MN WSB Project No. 023620-000 Page 7 6. Project Schedule The proposed schedule for this improvement is as follows: 7. Feasibility and Recommendation The 2024 / 2025 Street Reconstruction and Municipal Sewer and Water Extension Project Pine Haven
includes roadway, drainage, sanitary sewer and water system improvements and appurtenant work. The
total project costs are estimated to be $3,336,193. Based on our analysis and data presented, the proposed project is feasible, necessary, and cost effective
from an engineering standpoint. We recommend reconstruction/construction of the proposed
improvements as detailed in this report and as determined financially feasible by the City Council. Task Number Task Description Completion Date 1 Accept Feasibility and Order Public Hearing June 10, 2024 2 Public Hearing July 22, 2024 3 60 days of no action of the City Council Ends September 20, 2024 4 Authorize Preparation of the Plans and Specifications October 14, 2024 5 Authorize the Ad for Bid December 9, 2024 6 Award a Construction Contract March / April 2025 7 Start Construction Spring 2025 8 Complete Construction Fall 2025 DRAFT279
Feasibility Report
2024 / 2025 Street Reconstruction and Municipal Sewer and Water Extension Project Pine Haven City of Lino Lakes, MN WSB Project No. 023620-000 Appendix Appendix A Pine Haven Project Location
Pine Haven Proposed Sanitary Sewer and Watermain Extension
Pine Haven Proposed Storm Sewer and Pond Location
Pine Haven Street Typical Section DRAFT280
OTTER LAKE
AMELIA
LAKE
BALDWIN
LAKE
WARDS LAKE
SHERMAN
LAKERESHANAU LAKE
RICE LAKE
CENTERVILLE
LAKE
MARSHAN
LAKE
GEORGE
WATCH LAKE
PELTIER LAKE
RONDEAU
LAKE
CEDAR LAKE
WILKINSON
LAKE
RICE CREEK
MARSH %&d(
RICE CREEK
CHAIN OF LAKES
PARK RESERVE
RICE CREEK
CHAIN OF LAKES
PARK RESERVE
County Hwy 14
County Hwy 23County Hwy 21County Hwy 54County Hwy 34
%&d(
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G`WXCity of BlaineCity of
Centerville
City of Shoreview City of North Oaks White Bear TownshipWhite Bear Township
City of Columbus
Document Path: K:\023620-000\GIS\Maps\Pine Haven Utilities\FigureX_ProjectLocationMap_8x11New Date Saved: 5/28/2024¯
1 inch = 3,500 feet
0 3,500
FeetCity of Lino Lakes, Minnesota
Project Location Map
Reconstruction
Lakes
Parks
Parcel Boundaries
City Boundary&Pine Haven
NeighborhoodDRAFT281
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Diane St
Lake DrMain St
James StElbe St81st
S
t
W
Danube StStreet Reconstruct Project Location
Proposed Sanitary Sewer
!Manholes
Services (4" PVC)
Gravity Mains (PVC)
Proposed Water
G!5 Hydrants
Water Mains (DIP)
Services (1" Copper)
Proposed Storm Sewer
"Catch Basin
Gravity Mains
Existing Sanitary Sewer
!Sewer Manholes
Sewer Gravity Mains
Septic Systems
Existing Water
Water System Valves
G!5 Water Hydrants
Watermain
!<Wells
Existing Storm Sewer
#Storm Discharge Points
"Storm Inlets
!Storm Manholes
Active Gravity Mains Document Path: K:\023620-000\GIS\Maps\Pine Haven Utilities\Pine Haven Proposed Sanitary and Watermain Extension Date Saved: 11/13/2023¯1 inch = 150 feet
0 150
FeetPine Haven Neighborhood
81st St, Danube St, Elbe St, Lino Lakes, MN
Proposed Sanitary and Watermain ExtensionDRAFT282
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8074
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910 918866874
8028
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8020
7997
8020
8040
873
8015
Diane St
Lake DrMain St
James StElbe St81st
S
t
W
Danube StStreet Reconstruct Project Location
Proposed Storm Sewer
"Catch Basin
#Outlet (FES)
Gravity Mains
BMP Grading
Proposed Sanitary Sewer
!Manholes
Services (4" PVC)
Gravity Mains (PVC)
Proposed Water
G!5 Hydrants
Water Mains (DIP)
Services (1" Copper)
Existing Sanitary Sewer
!Sewer Manholes
Sewer Gravity Mains
Septic Systems
Existing Water
Water System Valves
G!5 Water Hydrants
Watermain
!<Wells
Existing Storm Sewer
#Storm Discharge Points
"Storm Inlets
!Storm Manholes
Active Gravity Mains Document Path: K:\023620-000\GIS\Maps\Pine Haven Utilities\Pine Haven Proposed Storm Sewer Extension Date Saved: 11/14/2023¯1 inch = 150 feet
0 150
FeetPine Haven Neighborhood
81st St, Danube St, Elbe St, Lino Lakes, MN
Proposed Storm Sewer ExtensionDRAFT283
1 1/2" WEAR COURSE2" NON-WEAR COURSE8" AGGREGATE BASE CLASS 5SELECT GRANULAR BORROW DEPTH TO BEDETERMINED (BASED ON SOIL BORINGS)24" APPROVED SUBGRADE (SEE GEN-1)WSB PROJECT NO.:K:\023620-000\Cad\Exhibits\TYPICAL SECTION.dwg 11/9/2023 8:39:27 AM023620-0002024 STREET RECONSTRUCTION PROJECTTYPICAL SECTIONCITY OF LINO LAKESEXHIBIT NUMBERNOVEMBER 202314'14'30' R/W30' R/WSURMOUNTABLECURB & GUTTERSURMOUNTABLECURB & GUTTER3"APPENDIX AD
R
A
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T
284
Feasibility Report
2024 / 2025 Street Reconstruction and Municipal Sewer and Water Extension Project Pine Haven City of Lino Lakes, MN WSB Project No. 023620-000 Appendix Appendix B Pine Haven Opinion of Probable Cost DRAFT285
Design By:EKM
Checked By:VCK
WSB Project:2024 STREET IMPROVEMENT PROJECT Design By:KJG Date:5/31/2024
Project Location:LINO LAKES, MN Checked By:DLH
WSB Project No:Date:5/31/2024
Item
No.
MnDOT
Specification
No.
Description Unit Estimated Total
Quantity
Estimated Unit
Price Estimated Total Cost ESTIMATED
QUANTITY ESTIMATED COST ESTIMATED QUANTITY ESTIMATED COST ESTIMATED QUANTITY ESTIMATED COST
1 2021.501 MOBILIZATION LS1 63,757.00$ 63,757.00$ 163,757.00$ -$ -$
2 2101.501 CLEARING & GRUBBING LS1 25,000.00$ 25,000.00$ 125,000.00$ -$ -$
3 2104.502 REMOVE SIGN EACH 10 150.00$ 1,500.00$ 10 1,500.00$ -$ -$
4 2104.502 REMOVE MAIL BOX SUPPORT EACH 27 100.00$ 2,700.00$ 27 2,700.00$ -$ -$
5 2104.503 SAWING CONCRETE PAVEMENT (FULL DEPTH)L F 110 10.00$ 1,100.00$ 110 1,100.00$ -$ -$
6 2104.503 SAWING BIT PAVEMENT (FULL DEPTH)L F 492 8.00$ 3,936.00$ 492 3,936.00$ -$ -$
7 2104.503 REMOVE CURB & GUTTER L F 220 12.00$ 2,640.00$ 220 2,640.00$ -$ -$
8 2104.503 REMOVE BITUMINOUS CURB L F 3960 5.00$ 19,800.00$ 3960 19,800.00$ -$ -$
9 2104.503 SALVAGE FENCE L F 100 150.00$ 15,000.00$ 100 15,000.00$ -$ -$
10 2104.504 REMOVE CONCRETE DRIVEWAY PAVEMENT S Y 200 11.00$ 2,200.00$ 200 2,200.00$ -$ -$
11 2104.504 REMOVE BITUMINOUS DRIVEWAY PAVEMENT S Y 670 9.00$ 6,030.00$ 670 6,030.00$ -$ -$
12 2104.504 REMOVE BITUMINOUS PAVEMENT S Y 7500 9.00$ 67,500.00$ 7500 67,500.00$ -$ -$
13 2104.601 SALVAGE AND REINSTALL LANDSCAPE STRUCTURES LS1 5,000.00$ 5,000.00$ 15,000.00$ -$ -$
14 2105.504 GEOTEXTILE FABRIC TYPE 5 S Y 9350 3.00$ 28,050.00$ 9350 28,050.00$ -$ -$
15 2105.601 DEWATERING LS1 10,000.00$ 10,000.00$ 110,000.00$ -$ -$
16 2105.601 SITE GRADING LS1 7,500.00$ 7,500.00$ 17,500.00$ -$ -$
17 2106.507 EXCAVATION - COMMON C Y 2650 15.00$ 39,750.00$ 2650 39,750.00$ -$ -$
18 2106.507 EXCAVATION - SUBGRADE C Y 5310 24.00$ 127,440.00$ 5310 127,440.00$ -$ -$
19 2106.507 EXCAVATION - CHANNEL AND POND C Y 1500 45.00$ 67,500.00$ 1500 67,500.00$ -$ -$
20 2106.507 SELECT GRANULAR EMBANKMENT (CV)C Y 5310 24.00$ 127,440.00$ 5310 127,440.00$ -$ -$
21 2106.507 COMMON EMBANKMENT (CV)C Y 270 22.00$ 5,940.00$ 270 5,940.00$ -$ -$
22 2112.519 SUBGRADE PREPARATION RDST 20 250.00$ 5,000.00$ 20 5,000.00$ -$ -$
23 2123.610 STREET SWEEPER (WITH PICKUP BROOM)HOUR 75 150.00$ 11,250.00$ 75 11,250.00$ -$ -$
24 2130.523 WATER MGAL 50 100.00$ 5,000.00$ 50 5,000.00$ -$ -$
25 2123.61 UTILITY CREW HOUR 10 500.00$ 5,000.00$ 10 5,000.00$ -$ -$
26 2211.507 AGGREGATE BASE (CV) CLASS 5 C Y 1770 32.00$ 56,640.00$ 1770 56,640.00$ -$ -$
27 2331.603 JOINT ADHESIVE L F 4460 1.00$ 4,460.00$ 4460 4,460.00$ -$ -$
28 2357.506 BITUMINOUS MATERIAL FOR TACK COAT GAL 370 3.50$ 1,295.00$ 370 1,295.00$ -$ -$
29 2360.504 TYPE SP 9.5 WEAR CRS MIX(2,C)3.0" THICK S Y 670 37.00$ 24,790.00$ 670 24,790.00$ -$ -$
30 2360.509 TYPE SP 9.5 WEARING COURSE MIX (2,C)TON 640 82.00$ 52,480.00$ 640 52,480.00$ -$ -$
31 2360.509 TYPE SP 12.5 NON WEAR COURSE MIX (2,C)TON 1270 85.00$ 107,950.00$ 1270 107,950.00$ -$ -$
32 2501.502 21" RC PIPE APRON EACH1 2,000.00$ 2,000.00$ 12,000.00$ -$ -$
33 2503.503 15" RC PIPE SEWER DES 3006 CL V L F 1000 75.00$ 75,000.00$ 1000 75,000.00$ -$ -$
34 2503.503 18" RC PIPE SEWER DES 3006 CL V L F 610 88.00$ 53,680.00$ 610 53,680.00$ -$ -$
35 2503.503 21" RC PIPE SEWER DES 3006 CL III L F 120 92.00$ 11,040.00$ 120 11,040.00$ -$ -$
36 2504.602 IRRIGATION SYSTEM REPAIR EACH 10 500.00$ 5,000.00$ 10 5,000.00$ -$ -$
37 2505.601 UTILITY COORDINATION LS1 2,500.00$ 2,500.00$ 12,500.00$ -$ -$
38 2506.502 CONST DRAINAGE STRUCTURE DESIGN SPECIAL EACH 11 2,100.00$ 23,100.00$ 11 23,100.00$ -$ -$
39 2506.502 CONST DRAINAGE STRUCTURE DES 48-4020 EACH 11 2,100.00$ 23,100.00$ 11 23,100.00$ -$ -$
40 2506.502 ADJUST FRAME & RING CASTING EACH3 600.00$ 1,800.00$ 31,800.00$ -$ -$
41 2511.507 RANDOM RIPRAP CLASS III C Y 10 80.00$ 800.00$ 10 800.00$ -$ -$
42 2531.503 CONCRETE CURB & GUTTER DESIGN B618 L F 4460 28.00$ 124,880.00$ 4460 124,880.00$ -$ -$
43 2531.504 6" CONCRETE DRIVEWAY PAVEMENT S Y 200 90.00$ 18,000.00$ 200 18,000.00$ -$ -$
44 2540.602 MAIL BOX EACH 27 100.00$ 2,700.00$ 27 2,700.00$ -$ -$
45 2540.602 MAIL BOX SUPPORT EACH 27 150.00$ 4,050.00$ 27 4,050.00$ -$ -$
46 2540.602 TEMPORARY MAIL BOX EACH 27 150.00$ 4,050.00$ 27 4,050.00$ -$ -$
47 2557.602 REPAIR DOG FENCE EACH 10 500.00$ 5,000.00$ 10 5,000.00$ -$ -$
48 2557.603 INSTALL FENCE L F 100 150.00$ 15,000.00$ 100 15,000.00$ -$ -$
49 2563.601 TRAFFIC CONTROL LS1 12,000.00$ 12,000.00$ 112,000.00$ -$ -$
50 2564.602 INSTALL SIGN EACH 10 150.00$ 1,500.00$ 10 1,500.00$ -$ -$
51 2573.501 STABILIZED CONSTRUCTION EXIT LS1 1,500.00$ 1,500.00$ 11,500.00$ -$ -$
52 2573.502 STORM DRAIN INLET PROTECTION EACH3 150.00$ 450.00$ 3450.00$ -$ -$
53 2573.503 SILT FENCE, TYPE MS L F 1050 4.00$ 4,200.00$ 1050 4,200.00$ -$ -$
54 2573.503 SEDIMENT CONTROL LOG TYPE WOOD FIBER L F 1050 3.00$ 3,150.00$ 1050 3,150.00$ -$ -$
55 2574.507 COMMON TOPSOIL BORROW C Y 720 38.00$ 27,360.00$ 720 27,360.00$ -$ -$
56 2574.508 FERTILZIER TYPE 3 L B 160 4.00$ 640.00$ 160 640.00$ -$ -$
57 2574.508 FERTILZIER TYPE 4 L B3 4.00$ 30.00$ 330.00$ -$ -$
58 2575.504 SODDING TYPE LAWN S Y 3960 10.00$ 11,880.00$ 3960 11,880.00$ -$ -$
59 2575.504 ROLLED EROSION PREVENTION CATEGORY 25 S Y 130 3.00$ 390.00$ 130 390.00$ -$ -$
60 2575.505 SEEDING ACRE 0.03 2,000.00$ 60.00$ 0.03 60.00$ -$ -$
61 2575.508 SEED MIXTURE 33-261 L B1 25.00$ 25.00$ 125.00$ -$ -$
62 2575.508 HYDRAULIC MULCH MATRIX L B 60 6.00$ 360.00$ 60 360.00$ -$ -$
CONSTRUCTION TOTAL 1,338,893.00$ 1,338,893.00$ -$ -$
CONTINGENCY TOTAL (10%) 133,889.00$ 133,889.00$ -$ -$
SUBTOTAL 1,472,782.00$ 1,472,782.00$ -$ -$
INDIRECT COST TOTAL (20%) 294,556.00$ 294,556.00$ -$ -$
TOTAL 1,767,338.00$ 1,767,338.00$ -$ -$
OPINION OF PROBABLE COST
A. SURFACE IMPROVEMENTS
PAVEMENT MANAGEMENT FUND TRUNK WATER FUND TRUNK SEWER FUND
FUNDING SOURCE FUNDING SOURCE FUNDING SOURCEDRAFT286
Item
No.
MnDOT
Specification
No.
Description Unit Estimated Total
Quantity
Estimated Unit
Price Estimated Total Cost ESTIMATED
QUANTITY ESTIMATED COST ESTIMATED QUANTITY ESTIMATED COST ESTIMATED QUANTITY ESTIMATED COST
C. WATERMAIN IMPROVEMENTS
75 2123.610 UTILITY CREW HOUR 12 750.00$ 9,000.00$ -$ 12.0 9,000.00$ -$
76 2104.502 REMOVE GATE VALVE EACH1 75.00$ 75.00$ -$ 1.0 75.00$ -$
77 2104.502 REMOVE HYDRANT EACH1 125.00$ 125.00$ -$ 1.0 125.00$ -$
78 2504.602 CONNECT TO EXISTING WATER MAIN EACH1 2,500.00$ 2,500.00$ -$ 1.0 2,500.00$ -$
79 2504.602 HYDRANT ASSEMBLY EACH 13 10,000.00$ 130,000.00$ 660,000.00$ 7.0 70,000.00$ -$
80 2504.602 1" CORPORATION STOP EACH 30 250.00$ 7,500.00$ 30 7,500.00$ -$ -$
81 2504.602 8" GATE VALVE & BOX EACH8 2,250.00$ 18,000.00$ 818,000.00$ -$ -$
82 2504.602 12" GATE VALVE & BOX **EACH2 5,750.00$ 11,500.00$ -$ 2.0 11,500.00$ -$
83 2504.602 1" CURB STOP & BOX EACH 30 360.00$ 10,800.00$ 30 10,800.00$ -$ -$
84 2504.603 1" TYPE K COPPER PIPE L F 1020 50.00$ 51,000.00$ 1020 51,000.00$ -$ -$
85 2504.603 8" WATERMAIN DUCTILE IRON CL 52 L F 2865 95.00$ 272,175.00$ 2865 272,175.00$ -$ -$
86 2504.603 12" WATERMAIN DUCTILE IRON CL 52 **L F 1515 50.00$ 75,750.00$ -$ 1515.0 75,750.00$ -$
87 2504.603 ANODE BAGS EACH 13 120.00$ 1,560.00$ 6720.00$ 7.0 840.00$ -$
88 2504.604 4" POLYSTYRENE INSULATION S Y 25 50.00$ 1,250.00$ 15 750.00$ 10.0 500.00$ -$
89 2504.608 DUCTILE IRON FITTINGS LB 1278 20.00$ 25,560.00$ 1028 20,560.00$ 250.0 5,000.00$ -$
CONSTRUCTION TOTAL 616,795.00$ 441,505.00$ 175,290.00$ -$
CONTINGENCY TOTAL (10%)61,680.00$ 44,151.00$ 17,529.00$ -$
SUBTOTAL 678,475.00$ 485,656.00$ 192,819.00$ -$
INDIRECT COST TOTAL (20%) 135,688.00$ 97,131.00$ 38,564.00$ -$
TOTAL 814,163.00$ 582,787.00$ 231,383.00$ -$
Item
No.
MnDOT
Specification
No.
Description Unit Estimated Total
Quantity
Estimated Unit
Price Estimated Total Cost ESTIMATED
QUANTITY ESTIMATED COST ESTIMATED QUANTITY ESTIMATED COST ESTIMATED QUANTITY ESTIMATED COST
B. SANITARY SEWER IMPROVEMENTS
63 2106.601 DEWATERING LS1 45,000.00$ 45,000.00$ 0.3 13,500.00$ -$ 0.7 31,500.00$
64 2123.610 UTILITY CREW HOUR 12 850.00$ 10,200.00$ -$ -$ 12 10,200.00$
65 2503.602 CONNECT TO EXISTING SANITARY SEWER EACH1 2,500.00$ 2,500.00$ -$ -$ 12,500.00$
66 2503.602 CONNECT TO EXISTING MANHOLES (SAN)EACH1 1,250.00$ 1,250.00$ -$ -$ 11,250.00$
67 2503.602 8"X4" PVC WYE EACH 30 250.00$ 7,500.00$ 30 7,500.00$ -$ -$
68 2503.602 15"X4" PVC WYE **EACH9 650.00$ 5,850.00$ -$ -$ 95,850.00$
69 2503.603 8" PVC PIPE SEWER SDR 26 LF 2865 75.00$ 214,875.00$ 2865 214,875.00$ -$ -$
70 2503.603 15" PVC PIPE SEWER SDR 26 **LF 1515 95.00$ 143,925.00$ -$ -$ 1515 143,925.00$
71 2503.603 4" PVC SANITARY SERVICE PIPE L F 900 55.00$ 49,500.00$ 900 49,500.00$ -$ -$
72 2506.602 CHIMNEY SEAL EACH 13 275.00$ 3,575.00$ 10 2,750.00$ -$ 3825.00$
73 2506.502 CASTING ASSEMBLY (SANITARY SEWER)EACH 13 850.00$ 11,050.00$ 10 8,500.00$ -$ 32,550.00$
74 2506.603 CONSTRUCT 48" DIA SANITARY MANHOLE L F 180 425.00$ 76,500.00$ 150 63,750.00$ -$ 30 12,750.00$
CONSTRUCTION TOTAL 571,725.00$ 360,375.00$ -$ 211,350.00$
CONTINGENCY TOTAL (10%)57,173.00$ 36,038.00$ -$ 21,135.00$
SUBTOTAL 628,898.00$ 396,413.00$ -$ 232,485.00$
INDIRECT COST TOTAL (20%) 125,794.00$ 79,283.00$ -$ 46,497.00$
TOTAL 754,692.00$ 475,696.00$ -$ 278,982.00$
PINE HEAVEN PROJECT TOTAL COST 3,336,193.00 $
FUNDING SOURCE FUNDING SOURCE FUNDING SOURCE
WATERMAIN ASSESSMENT TRUNK WATER FUND TRUNK SEWER FUND
FUNDING SOURCE FUNDING SOURCE FUNDING SOURCE
SANITARY SEWER ASSESSMENT TRUNK WATER FUND TRUNK SEWER FUNDDRAFT287
Feasibility Report
2024 / 2025 Street Reconstruction and Municipal Sewer and Water Extension Project Pine Haven City of Lino Lakes, MN WSB Project No. 023620-000 Appendix Appendix C Preliminary Assessment Map Preliminary Assessment Roll DRAFT288
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18
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Diane Street
Lake Dr NEMain St
James Street
81st
S
t
W
Danube StreetElbeStreetNEDocument Path: K:\021682-000\Admin\Docs\Start_2024_SUIP\Lino Lake Proposal\Pine Haven - Assessment Map Date Saved: 11/13/2023¯1 inch = 150 feet
0 150
Feet
Pine Haven Neighborhood
81st St, Danube St, Elbe St, Lino Lakes, MN
Assessment Map
Assessment ParcelsDRAFT289
WSB Project:2024 / 2025 STREET RECONSTRUCTION AND MUNICIPAL SEWER AND WATER EXTENSION PROJECT (PINE HAVEN)
Project Location:City of Lino Lakes
WSB Project No.:023620-000
Date:6/10/2024 $16,000.00
MapID PIN OWNER ASSESSMENT
1 043122330014 8060 LAKE DR LINO LAKES MN 55014 BOHJANEN-HAMMITT, CANDICE A $16,000.00
2 043122330015 8066 LAKE DR LINO LAKES MN 55014 MCKENZIE ANDREW W & KITTY A $16,000.00
3 043122330016 8074 LAKE DR LINO LAKES MN 55014 KOHEL TRUSTEE, MARY A $16,000.00
4 043122330025 904 81ST ST W LINO LAKES MN 55014 GENOSKY, JOHN JOSEPH $16,000.00
5 043122330024 8031 DANUBE ST LINO LAKES MN 55014 BARBER GERALD G & DIANE L $16,000.00
6 043122330023 8027 DANUBE ST LINO LAKES MN 55014 SCHMIDT, GARY DANIEL $16,000.00
7 043122330022 8023 DANUBE ST LINO LAKES MN 55014 YORK, DANIEL BRUCE $16,000.00
8 043122330021 8021 DANUBE ST LINO LAKES MN 55014 RODRIGUEZ JESSE $16,000.00
9 043122330020 8015 DANUBE ST LINO LAKES MN 55014 APMAN JEFFREY J & MICHELLE R $16,000.00
10 043122330019 8016 DANUBE ST LINO LAKES MN 55014 TESTIN TRUSTEE NEAL $16,000.00
11 043122340021 8020 DANUBE ST LINO LAKES MN 55014 SCHALLY, JANELLE C $16,000.00
12 043122340020 8024 DANUBE ST LINO LAKES MN 55014 AGWA OBANG O $16,000.00
13 043122340019 8028 DANUBE ST LINO LAKES MN 55014 MASTRIAN, LYNDSEE ANNA $16,000.00
14 043122340018 8032 DANUBE ST LINO LAKES MN 55014 MAMMENGA DEREK R $16,000.00
15 043122340017 954 81ST ST W LINO LAKES MN 55014 CARR TRUSTEE, JAMES $16,000.00
16 043122340016 8029 ELBE ST LINO LAKES MN 55014 MCCOY, JOHN E $16,000.00
17 043122340015 8025 ELBE ST LINO LAKES MN 55014 BARSKI NANCY L $16,000.00
18 043122340014 8021 ELBE ST LINO LAKES MN 55014 STAFKI ROBERT L & SHARON A $16,000.00
19 043122340013 8019 ELBE ST LINO LAKES MN 55014 METZGER DAVID A & BARRON AMY C $16,000.00
20 043122340012 8015 ELBE ST LINO LAKES MN 55014 BUSCH TRACI M $16,000.00
21 043122340010 8011 ELBE ST LINO LAKES MN 55014 MURPHY ROBERT $16,000.00
22 043122340004 8010 ELBE ST LINO LAKES MN 55014 THIGPEN RICKEY A & TAMARA L $16,000.00
23 043122340005 8016 ELBE ST LINO LAKES MN 55014 SCHULTZ CAROL M $16,000.00
24 043122340006 8020 ELBE ST LINO LAKES MN 55014 SCHMIDT ROBERT J & MARY P $16,000.00
25 043122340007 8024 ELBE ST LINO LAKES MN 55014 BERNFELD MICHAEL & CAROLYN $16,000.00
26 043122340008 8028 ELBE ST LINO LAKES MN 55014 FREDRICKSON, JERRINE $16,000.00
27 043122340009 8032 ELBE ST LINO LAKES MN 55014 HOOVESTOL CURTIS $16,000.00
28 043122340023 8038 ELBE ST LINO LAKES MN 55014 WHELAN, BRIAN $16,000.00
29 043122340022 953 81ST ST W LINO LAKES MN 55014 MOSER, STEVEN ROBERT $16,000.00
30 043122330026 945 81ST ST W LINO LAKES MN 55014 PEARSON, JULIE M $16,000.00
$480,000.00
Preliminary Assessment Roll
PROPERTY ADDRESS
Residential per Unit
CostDRAFT290
Feasibility Report
2024 / 2025 Street Reconstruction and Municipal Sewer and Water Extension Project Pine Haven City of Lino Lakes, MN WSB Project No. 023620-000 Appendix APPENDIX D Municipal Utility Unit Cost Estimates DRAFT291
Municipal utility extension would be funded by assessments to the benefitting properties and trunk utility
funds. The proposed assessment amount is $16,000 per unit/lot.
The City has established connection fees to pay for the trunk facilities on each utility. The trunk utility
connection fees would be due at the time of connection. The 2024 connection fees for watermain and
sanitary sewer are $4,066 per unit/lot and $3,363 per unit/lot respectively, which combined are $7,429 per
unit/lot. There would also be project specific additional trunk connection fees for watermain and sanitary
sewer $5,927 per unit/lot respectively.
A summary of the connection fees on a per unit basis:
Sanitary Sewer and Water Connection Fees per unit/lot
Trunk sanitary sewer and SAC $3,363
Trunk watermain and W AC $4,06
Additional Trunk Connection Fee $5,927
MCES SAC $2,485
Total $15,841
In addition to these costs, the individual property owners would need to hire a contractor to make the
connection from the City’s Right of Way to the house. The estimated cost of construction for installing
both the sanitary sewer and watermain is $10,000 per unit.
The City consulted with an independent appraiser to develop the proposed assessments. As part of the
analysis, the appraiser determined a typical well replacement to cost typically $15,000 - $25,000 and a
typical septic system replacement $25,000 - $30,000. The average overall full replacement well and
septic is expected to cost $40,000 - $60,000 per unit.
DRAFT292
Feasibility Report
2024 / 2025 Street Reconstruction and Municipal Sewer and Water Extension Project Pine Haven City of Lino Lakes, MN WSB Project No. 023620-000 Appendix APPENDIX E Design Phase Geotechnical Evaluation (November 2023) DRAFT293
___________________________________________________________________________________________________
M I N N E S O T A IOWA W I S C O N S I N
Design Phase Geotechnical Evaluation:
Proposed 81st Street to Elbe Street Infrastructure
Improvements
Lino Lakes, Minnesota
Prepared for:
City of Lino Lakes
c/o: Michael Grochala
November 4, 2023
CVT Project: 22538.23.MNS
Certification:
I hereby certify that this report was prepared by me or under
my direct supervision, and that I am a duly licensed engineer
under the laws of the State of Minnesota.
Colby T. Verdegan, PE
Geotechnical Engineer
Registration Number 18983
Date: November 4, 2023
Chosen Valley Testing, Inc.
C
V T DRAFT294
Chosen Valley Testing, Inc.
245 Roselawn Avenue East, Suite #29, St. Paul, MN 55117
Phone: 1-651-756-7384 Fax: 1-651-888-6121
_________________________________________________________________________________________________________
M I N N E S O T A I O W A W I S C O N S I N
City of Lino Lakes November 4, 2023
c/o: Michael Grochala
600 Town Center Parkway
Lino Lakes, MN 55014
Email: Michael.Grochala@ci.lino-lakes.mn.us
cc. WSB
Veronica Abrams-Kubicek, PE
VKubicek@wsbeng.com
Re: Design Phase Geotechnical Evaluation
Proposed 81st Street to Elbe Street Infrastructure Improvement
Lino Lakes, Minnesota
CVT Number: 22538.23.MNS
Dear Mr. Grochala,
As authorized, we have completed the geotechnical evaluation for the proposed infrastructure improvements
in Lino Lakes, Minnesota. The attached report provides details of our findings and recommendations for the
proposed project. CVT appreciates the opportunity to provide geotechnical services on this project. If you
have any questions about our report, please feel free to contact us at (651) 756-7384.
Sincerely,
Chosen Valley Testing, Inc.
Hannah Fischer
Graduate Engineer
Colby T. Verdegan, PE
President/Chief Engineer DRAFT295
________________________________________________________________________________________________________
M I N N E S O T A IOWA W I S C O N S I N
TABLE OF CONTENTS
A. INTRODUCTION ................................................................................................................................................ 2
A.1. PURPOSE .............................................................................................................................................................. 2
A.2. SCOPE .................................................................................................................................................................. 2
A.3. BORING LOCATIONS AND ELEVATIONS ......................................................................................................................... 2
A.4. GEOLOGIC BACKGROUND ......................................................................................................................................... 2
B. SUBSURFACE DATA ........................................................................................................................................... 2
B.1. STRATA ................................................................................................................................................................. 3
B.2. PENETRATION TEST RESULTS ..................................................................................................................................... 3
B.3. GROUNDWATER DATA ............................................................................................................................................. 4
C. PROJECT DESIGN DATA ..................................................................................................................................... 4
D. UTILITY RECOMMENDATIONS........................................................................................................................... 4
D.1. GROUNDWATER/DE-WATERING ................................................................................................................................ 4
D.2. TRENCH SIDEWALLS ................................................................................................................................................ 4
D.3. TRENCH BOTTOM STABILITY...................................................................................................................................... 5
D.4. FILL PLACEMENT AND COMPACTION ........................................................................................................................... 5
E. PAVEMENT RECOMMENDATIONS ..................................................................................................................... 5
E.1. STRIPPING AND GRADING ......................................................................................................................................... 5
E.2. PRELIMINARY PAVEMENT DESIGN ............................................................................................................................... 5
F. CONSTRUCTION TESTING AND DOCUMENTATION ............................................................................................ 6
F.1. EXCAVATION .......................................................................................................................................................... 6
F.2. COMPACTION ......................................................................................................................................................... 6
F.3. COLD WEATHER ..................................................................................................................................................... 6
F.4. CONSTRUCTION PHASE TESTING AND DOCUMENTATION ................................................................................................. 6
G. LEVEL OF CARE .................................................................................................................................................. 6
APPENDIX .............................................................................................................................................................. 7
BORING LOCATION SKETCH
LOG OF BORING # 1-4
LEGEND TO SOIL DESCRIPTION
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M I N N E S O T A IOWA W I S C O N S I N
Design Phase Geotechnical Report
81st Street to Elbe Street Infrastructure Improvements
Lino Lakes, Minnesota
CVT Project Number: 22538.23.MNS
Date: November 4, 2023
A. Introduction
The intent of this report is to present our findings and describe the means used to collect the data. The data
was collected for a specific purpose and may not be suitable for other purposes. We should be consulted
before attempting to use the data for other uses. A complete and thorough review of the entire document,
including its assumptions and its appendices, should be undertaken immediately upon receipt.
A.1. Purpose
This geotechnical report was prepared to assist planning for proposed infrastructure improvements of the
subdivision located northeast of 81st Street to Elbe Street in Lino Lakes, Minnesota. Our services were
authorized by Mr. Michael Grochala from The City of Lino Lakes.
A.2. Scope
To obtain data for analysis, a total of four (4) penetration test borings were performed. The borings were
drilled to depths of about 9 ½ to 14.9 feet. Our engineering scope consisted of providing this report of
our procedures, findings and geotechnical recommendations for construction and design of potential
utility replacements and paved areas.
A.3. Boring Locations and Elevations
The preferred boring locations were indicated to Chosen Valley Testing (CVT) on a site plan provided by
the city. The Boring Location Sketch in the Appendix shows the approximate locations as drilled on aerial
imagery using Google Earth software. Ground surface elevations were estimated using MnTOPO
software from the Minnesota DNR and are indicated on the Log of Boring sheets in the Appendix. The
elevations should be considered approximate.
A.4. Geologic Background
A geotechnical report is based on subsurface data collected for the specific structure or problem. Available
geologic data from the region can help interpretation of the data and is briefly summarized in this section.
Geologic maps indicate the soils in the area are dominated by lacustrine deposited of sands. Bedrock is
commonly more than 200 feet below the surface and is not a consideration for this project.
B. Subsurface Data
The borings were performed using penetration test procedures (Method of Test D1586 of the American
Society for Testing and Materials). This procedure allows for the extraction of intact soil specimen from deep
in the ground. With this method, a hollow -stem auger is drilled to the desired sampling depth. A 2 -inch OD
sampling tube is then screwed onto the end of a sampling rod, inserted through the hole in the auger's tip, DRAFT297
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M I N N E S O T A IOWA W I S C O N S I N
and then driven into the soil with a 140-pound hammer dropped repeatedly from a height of 30 inches above
the sampling rod. The sampler is driven 18 inches into the soil unless the material is too hard. The samples
are generally taken at 2½ to 5-foot intervals. The core of soil obtained was classified and logged by our
drilling personnel at the site and a representative portion was then sealed and delivered to our laboratory for
further review.
B.1. Strata
Three borings were drilled through existing roadways and encountered about 1 to 6 inches of asphalt over
4 to 6 inches of aggregate. The northeast boring was drilled in a green area for a possible roadway
extension and met about 1 foot of topsoil at the surface.
Below the surface materials, the borings were dominated by clean sands natural sands (poorly graded
sand and poorly graded sand with silt). All borings terminated in the sands.
For the reader’s convenience, we have summarized the soil boring data in the following cross -section.
The reader is referred to the boring logs in the Appendix for more detailed information.
B.2. Penetration Test Results
Penetration Test Results: The number of blows needed for the hammer to advance the penetration test
sampler is an indicator of soil characteristics. The results tend to be more meaningful for natural mineral
soils than for fill soils. In fill soils, density tests are more meaningful.
Penetration resistance values ("N" Value) of 4 to 10 blows per foot (BPF) were recorded in the sands DRAFT298
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M I N N E S O T A IOWA W I S C O N S I N
indicating they were very loose to loose but mostly loose.
A key to descriptors used to qualify the relative density of soil (such as soft, stiff, loose, and dense) can be
found on the Legend to Soil Description in the Appendix.
B.3. Groundwater Data
During drilling, the drillers may note the presence of moisture on the sampler, in the cuttings, or in the
borehole itself. These findings are reported on the Log of Boring sheets. Because water levels vary with
weather, time of year, and other factors, the presence or lack of water during exploration is subject to
interpretation and is not always conclusive.
Water was observed at a depth of 10 feet in the deepest boring, which was also the boring at the lowest
ground surface elevation. This depth corresponds to the elevation of 897 feet on the datum used to locate
the borings. Groundwater levels at the site are expected to fluctuate seasonally similar to levels in the
nearby lake, as well as with local weather patterns.
C. Project Design Data
Each structure has a different loading configuration and intensity, different grades, and different structural
and performance tolerances. Therefore, the geotechnical exploration will be construed differently from one
structure to another. If the initial structure should change design, we should be engaged to review these
conditions with respect to the prevailing soil conditions. Without the opportunity to review any such changes,
the recommendations may no longer be valid or appropriate.
The project consists of complete reconstruction of pavements and the installation of watermain, storm
sewer and sanitary sewer in the subdivision. CVT assumes the pipes will be installed at depths between 5
and 10 feet using open cut excavations or direction drilling.
We have assumed final grades will be at or close to the existing grades. The new pavement is expected
to consist of asphalt over aggregate base.
D. Utility Recommendations
D.1. Groundwater/De-watering
As mentioned earlier, water was only observed in the boring with the lowest elevation, at a depth of 10
feet. If water is encountered during the excavation, well-points or dewatering wells will likely be
required.
D.2. Trench Sidewalls
The contractor will be required to slope or shore the excavations as needed to meet OSHA requirements
for safety. Most of the soils would be expected to classify as Type C soils as defined by OSHA. Trench
boxes or other stabilization methods may be necessary if excavations encroach near existing utilities or
structures.
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D.3. Trench Bottom Stability
Depending upon location and depth, the utilities are expected to bear primarily on clean sands. These
materials are considered suitable for support of pipes. If soft and unstable conditions are encountered,
we recommend placing bedding of coarse sand or gravel at the base of the trenches to provide a more
stable bottom for crews laying the pipes. Such conditions are not expected.
In order to reduce the potential for point loads on the pipes, we recommend removing any cobbles or
boulders to a depth of at least 6 to 8 inches from around pipes and replacing those materials with clean
sand or gravel that can more readily conform to the pipes. Again, cobbles and boulders were not observed
during drilling.
D.4. Fill Placement and Compaction
The sands encountered are considered suitable for use as backfill above utilities and supporting the
pavements. Soils placed as backfill below paved areas should be compacted to 100% of their maximum
standard Proctor density (ASTM D 698) in the upper 3 fe et, and to at least 95% below. In green areas,
90% compaction is normally adequate.
E. Pavement Recommendations
E.1. Stripping and Grading
We recommend removing the existing asphalt, aggregate base, and topsoil or other unsuitable soil from
within 3 feet of the proposed pavement section subgrade before placing the new pavement material
sections. It may be possible to reclaim and reuse the existing asphalt and aggregate for use as part of the
new pavement’s aggregate base, provided it meets MnDOT specifications.
After the removals, utility construction, and grading, the near-surface soils are expected to primarily
consists of clean sands. We recommend scarifying and compacting all near-surface soils in order to even
out any localized discontinuities in the subgrade materials and to provide a more gradational transition
between differing materials. This action is intended to limit differential frost heave and provide more
uniform pavement support.
Subgrades should be test rolled using a tandem axle truck. Any soft areas detected should be scarified,
dried, and recompacted. If time constraints prohibit drying, soil corrections, extra aggregate base, breaker
run, sand subbase, and/or geotextiles may be necessary for stabilization.
E.2. Preliminary Pavement Design
As mentioned earlier, subgrade soils are expected to consist primarily of clean sands. The effective
Hveem-stabilometer R-values for dominant sands would be expected to range from 50 to 70. We
recommend using a value of 50 for pavement design.
In the absence of traffic loading, we recommend a pavement section consisting of at least 3 inches of
asphalt and 6 inches of aggregate base. As noted before, the existing pavements could possibly be milled DRAFT300
Lino Lakes 81st Street November 4, 2023
Project #: 22538.23.MNT Page - 6
________________________________________________________________________________________________________
M I N N E S O T A IOWA W I S C O N S I N
and then reused as base material provided the reclaimed material meets Mn/DOT Specification 3138 for
Class 5 Aggregate Base.
F. Construction Testing and Documentation
F.1. Excavation
A variety of equipment is expected to be capable of performing earthwork and grading . An excavator or
backhoe with a smooth-lipped bucket is recommended for completing any excavations. This is intended
to limit disturbance to the supporting soils being left in place, while also producing a smooth working
surface.
F.2. Compaction
Fill should be placed in lifts adjusted to the compactor being used and the material being compacted. We
recommend limiting lifts to no more than 1 foot, assuming large, self-propelled or tow-behind compactors
are used. Thinner lifts should be used for lighter compaction equipment.
F.3. Cold Weather
If the earthwork occurs during freezing temperatures, good winter construction practices should be used.
No frozen fill should be used nor should structural filling take place on frozen ground.
F.4. Construction Phase Testing and Documentation
The bottom of all excavations, grading, and roadway subgrade should be evaluated and documented by
geotechnical personnel after the unsuitable materials are removed and before placement of any fill or
pavement. Samples of any fill materials and/or alternative gradations of materials proposed for use
should be submitted for approval before use. The City may wish to have, or may be obligated to have
tests performed regarding the other various paving components. Specification of such requirements is
normally the responsibility of the City and their design consultant.
G. Level of Care
The services provided for this project have been conducted in a manner consistent with that level of care
and skill ordinarily exercised by members of the profession currently practicing in this area, under simila r
budget and time constraints. This is our professional responsibility. No other warranty, expressed or
implied, is made.
DRAFT301
Lino Lakes 81st Street November 4, 2023
Project #: 22538.23.MNT Page - 7
________________________________________________________________________________________________________
M I N N E S O T A IOWA W I S C O N S I N
Appendix
Boring Location Sketch
Log of Boring # 1-4 DRAFT302
Boring Location Sketch
81st St. to Elbe Street Improvements
8032 Elbe St.
Lino Lakes, Minnesota
CVT Project 22538.23.MNT
C
Chosen Valley Testing, Inc.
V T Legend
Boring Locations
N DRAFT303
9
8
9
5
8
6
SP
SM
Elevations were estimated
using MnDNR's program
MNTOPO and should be
considered approximate.
MC= 3.1%
MC= 6.9%
MC= 14%
MC= 7.3%
MC= 5.1%
MC= 14.5%
0.1
0.4
14.9
914.9
914.6
900.1
1 INCH BITUMINOUS
4 INCHES AGGREGATE
POORLY GRADED SAND WITH SILT fine
grained, brown, moist, loose.
(Glacial Outwash)
End of boring.
Water was not observed during drilling.
Boring was sealed upon completion.
B-01 page 1 of 1
0.0
BORING:B-01
22538.23.MNT
PROJECT:
915.0
L O G O F B O R I N G
CHOSEN VALLEY TESTING
SCALE: 1" = 3'
BPF
22538.23.MNT
Design Phase Geotechnical Evaluation
Lino Lakes 81st Street Improvements
8032 Elbe St.
Lino Lakes, Minnesota
See attached sketch.
LOCATION:
USCS
Symbol Tests and NotesDepthElev.
DATE: 10/3/2023
Description of Materials
(ASTM D 2487/2488)WL
CVT STANDARD 22538.23.MNT (LINO LAKES 81ST STREET).GPJ LOG A GNNN06.GDT 10/24/23DRAFT304
8
9
9
8
OL
SP
SM
MC= 8.9%
MC= 11.7%
MC= 7.3%
MC= 9%
1.0
9.5
912.0
903.5
TOPSOIL Silty Sand, fine grained, trace Roots,
dark brown, moist.
POORLY GRADED SAND WITH SILT fine
grained, brown, moist, loose.
(Glacial Outwash)
End of boring.
Water was not observed during drilling.
Boring was sealed upon completion.
B-02 page 1 of 1
0.0
BORING:B-02
22538.23.MNT
PROJECT:
913.0
L O G O F B O R I N G
CHOSEN VALLEY TESTING
SCALE: 1" = 3'
BPF
22538.23.MNT
Design Phase Geotechnical Evaluation
Lino Lakes 81st Street Improvements
8032 Elbe St.
Lino Lakes, Minnesota
See attached sketch.
LOCATION:
USCS
Symbol Tests and NotesDepthElev.
DATE: 10/3/2023
Description of Materials
(ASTM D 2487/2488)WL
CVT STANDARD 22538.23.MNT (LINO LAKES 81ST STREET).GPJ LOG A GNNN06.GDT 10/24/23DRAFT305
10
7
10
9
SP
SM
MC= 6.7%
MC= 5.8%
MC= 7.3%
MC= 6.9%
0.2
0.5
9.5
911.8
911.5
902.5
2 INCHES BITUMINOUS
4 INCHES AGGREGATE
POORLY GRADED SAND WITH SILT fine
grained, brown, moist, loose.
(Glacial Outwash)
End of boring.
Water was not observed during drilling.
Boring was sealed upon completion.
B-03 page 1 of 1
0.0
BORING:B-03
22538.23.MNT
PROJECT:
912.0
L O G O F B O R I N G
CHOSEN VALLEY TESTING
SCALE: 1" = 3'
BPF
22538.23.MNT
Design Phase Geotechnical Evaluation
Lino Lakes 81st Street Improvements
8032 Elbe St.
Lino Lakes, Minnesota
See attached sketch.
LOCATION:
USCS
Symbol Tests and NotesDepthElev.
DATE: 10/3/2023
Description of Materials
(ASTM D 2487/2488)WL
CVT STANDARD 22538.23.MNT (LINO LAKES 81ST STREET).GPJ LOG A GNNN06.GDT 10/24/23DRAFT306
7
7
9
9
4
5
7
SP
SM
MC= 9.6%
MC= 4.9%
MC= 26.4%
MC= 24.6%
MC= 25%
MC= 25.6%
0.5
1.0
21.0
906.5
906.0
886.0
6 INCHES BITUMINOUS
6 INCHES AGGREGATE
POORLY GRADED SAND WITH SILT fine
grained, brown, moist to 10 feet then water bearing,
loose.
(Glacial Outwash)
End of boring.
Water was observed at 10 feet during drilling.
Boring was sealed upon completion.
B-04 page 1 of 1
0.0
BORING:B-04
22538.23.MNT
PROJECT:
907.0
L O G O F B O R I N G
CHOSEN VALLEY TESTING
SCALE: 1" = 3'
BPF
22538.23.MNT
Design Phase Geotechnical Evaluation
Lino Lakes 81st Street Improvements
8032 Elbe St.
Lino Lakes, Minnesota
See attached sketch.
LOCATION:
USCS
Symbol Tests and NotesDepthElev.
DATE: 10/3/2023
Description of Materials
(ASTM D 2487/2488)WL
CVT STANDARD 22538.23.MNT (LINO LAKES 81ST STREET).GPJ LOG A GNNN06.GDT 10/24/23DRAFT307
GROUP
SYMBOL SOIL GROUP NAMES & LEGEND
PRIMARILY ORGANIC MATTER, DARK IN COLOR, AND ORGANIC ODOR
BLOWS/FOOT* CONSISTENCY
SAMPLE TYPES
Job No. 16678.20.MNT
GRAVELS WITH FINES
>12% FINES
2.0 - 4.0
OVER 4.0
TERM
Trace
With
Modifier
0.50 - 1.0
1.0 - 2.0
0 - 0.25
0.25 - 0.50
GW
GP
GM
GC
SW
SP
SM
SC
CL
ML
OL
CH
MH
OH
PT
CLEAN GRAVELS
<5% FINES
WATER LEVEL (WITH TIME OF)
MEASUREMENT
0 - 4
4 - 10
10 - 30
30 - 50
OVER 50
LIQUID LIMIT (%)
CH
0
10
20
30
40
50
60
70
80
PLASTICITY INDEX (%)SIZE
< 12 in.
3 in. - 12 in.
#4 sieve to 3 in.
#200 sieve to #4 sieve
Passing #200 sieve
TERM
Boulder
Cobble
Gravel
Sand
Silt or Clay
SAND & GRAVEL
CRITERIA FOR ASSIGNING SOIL GROUP NAMES
-
-
-
MC
OC
CN
DD
PP
RV
SA
P200
>50% OF COARSE
FRACTION PASSES
ON NO 4. SIEVE
RELATIVE DENSITY
(RECORDED AS BLOWS / 0.5 FT)
CL
SILT & CLAY
NUMBER OF BLOWS OF 140 LB HAMMER FALLING 30 INCHES TO DRIVE A 2 INCH O.D.
(1-3/8 INCH I.D.) SPLIT-BARREL SAMPLER THE LAST 12 INCHES OF AN 18-INCH DRIVE
(ASTM-1586 STANDARD PENETRATION TEST).
*
BLOWS/FOOT*
WELL-GRADED GRAVEL
POORLY-GRADED GRAVEL
SILTY GRAVEL
CLAYEY GRAVEL
WELL-GRADED SAND
POORLY-GRADED SAND
SILTY SAND
CLAYEY SAND
LEAN CLAY
SILT
ORGANIC CLAY OR SILT
FAT CLAY
ELASTIC SILT
ORGANIC CLAY OR SILT
PENETRATION RESISTANCE
Hollow Stem
LEGEND TO SOIL
DESCRIPTIONS
FINES CLASSIFY AS ML OR CL
FINES CLASSIFY AS CL OR CH
PI>7 AND PLOTS>"A" LINE
PI>4 AND PLOTS<"A" LINE
LL (oven dried)/LL (not dried)<0.75
PI PLOTS >"A" LINE
PI PLOTS <"A" LINE
LL (oven dried)/LL (not dried)<0.75
COMPRESSIVE
STRENGTH (TSF)
Chosen Valley Testing
-
CLEAN SANDS
<5% FINES
SANDS AND FINES
>12% FINES
INORGANIC
MOISTURE CONTENT
ORGANIC CONTENT
CONSOLIDATION
DRY DENSITY
POCKET PENETROMETER
R-VALUE
SIEVE ANALYSIS
% PASSING #200 SIEVE
LIQUID LIMIT
PLASTISITY INDEX
SWELL TEST
Unconsolidated Undrained triaxial
LL
PI
SW
UU
PERCENT
< 5
5 - 12
> 12
Relative Proportions of Fines
Standard Penetration Test
VERY SOFT
SOFT
RATHER SOFT
MEDIUM
RATHER STIFF
STIFF
VERY STIFF
HARD
UNIFIED SOIL CLASSIFICATION (ASTM D-2487/2488)
ML
MH
-
-
-
-
-
-
-
-
TEST SYMBOLS
PERCENT
< 15
15 - 29
> 30
ORGANIC
Relative Proportions of Sand and Gravel
0 - 1
2 - 3
4 - 5
6 - 8
9 - 12
13 - 16
17 - 30
OVER 30
INORGANIC
TERM
Trace
With
Modifier
Grain Size Terminology
Cu>4 AND 1<Cc<3
Cu>4 AND 1>Cc>3
FINES CLASSIFY AS ML OR CL
FINES CLASSIFY AS CL OR CH
ORGANIC
VERY LOOSE
LOOSE
MEDIUM DENSE
DENSE
VERY DENSE
GRAVELS
0 10 20 30 40 50 60 70 80 90 100 110 120
MATERIAL
TYPES
Cu>6 AND 1<Cc<3
Cu>6 AND 1>Cc>3
CVT 16678.20.MNT (KAPPEL RESIDENCE ADDTITION).GPJ 5/28/20PEAT
SANDS
SILTS AND CLAYS
LIQUID LIMIT>50
SILTS AND CLAYS
LIQUID LIMIT<50
>50% OF COARSE
FRACTION RETAINED
ON NO 4. SIEVE
HIGHLY ORGANIC SOILSCOARSE-GRAINED SOILS>50% RETAINED ONNO. 200 SIEVEFINE-GRAINED SOILS>50% PASSESNO. 200 SIEVEPLASTICITY CHART
"A " L IN E
CL-ML DRAFT308
June 3, 2024
City’s 5 yr Street Recon Plan included
◦Colonial Woods
62nd Street
Red Maple Lane as
◦Pine Haven
81st Street
Elbe Street
Danube Street
◦Also includes Evergreen Trail & Diane Street
◦There are no assessments for street recon &
drainage improvements.
Evaluate extending sewer & water at time of
reconstruction
◦On site septic and wells
◦Age of existing systems
◦Lot limitations
◦If not now, the road will last 60+ years
◦Appraiser analysis determined:
Well replacement to cost typically $15,000 -$25,000
Septic system replacement $25,000 -$30,000
Avg overall replacement well &septic is expected to
cost $40,000 -$60,000 per unit.
Municipal Utility Extension
◦Colonial Woods-Extend sewer and water from 62nd
Street. Size and depth were planned to serve this
development.
◦Pine Heaven –Extend sewer and water up Lake
Drive and down 81st St and through the
neighborhood. 81st Street would be trunk lines for
future extension.
2024 / 2025 Street and Utility Improvement Project Funding Overview
Breakout
Street
Reconstruction
Bond
Area & Unit
Trunk Fund Assessment Total
Street and Storm $2,580,649 $2,580,649
Sanitary Sewer $440,903 $261,000 $701,903
Watermain $480,657 $261,000 $741,657
Totals $2,580,649 $921,560 $522,000 $4,024,209
Watermain and Sanitary Sewer funded through:
◦Area & Unit Trunk Fund
◦Assessments to 29 properties
Total sewer and water cost $1,443,560
◦$247,455 trunk oversizing
Remainder is Special Assessment amount
$1,196,104
◦$41,245 per unit/lot
Assessment based on benefit $522,000
◦$18,000 per unit/lot
Funding gap $674,351
◦$23,245 per unit/lot
City has standard connection fee
◦Collected at the time of connection
◦$7,429 per unit/lot
$23,245 per unit/lot
◦-$7,429 per unit/lot
Funding gap after connection fee
◦$15,816 per unit/lot
Policy moving forward to fund 50% of the gap
through an additional connection fee
◦Collected at the time of connection
◦$7,908 per unit/lot
Total connection fee $15,337 per unit/lot
2024 / 2025 Street and Utility Improvement Project Proposed Detailed Funding
Area & Unit Trunk Fund
Total
City Funds Property Owner
Connection Fees
Oversizing Additional
Match Costs
Additional
Match
Connection
Standard
Connection
Fee
Sanitary
Sewer $111,376 $116,000 $116,000 $97,527 $440,903
Watermain $136,079 $113,332 $113,332 $117,914 $480,657
Total $247,455 $229,332 $229,332 $215,441 $921,560
2024 / 2025 Street and Utility Improvement Project Funding Overview
Breakout
Street
Reconstruction
Bond
Area & Unit
Trunk Fund Assessment Total
Street and Storm $1,767,338 $1,767,338
Sanitary Sewer $538,692 $216,000 $754,692
Watermain $550,163 $264,000 $814,163
Totals $1,767,338 $1,088,85
5
$480,000
$3,336,193
Watermain and Sanitary Sewer funded through:
◦Area & Unit Trunk Fund
◦Assessments to 30 properties
Total sewer and water cost $1,568,855
◦$510,365 trunk oversizing
Remainder is Special Assessment amount
$1,058,490
◦$35,283 per unit/lot
Assessment based on benefit $480,000
◦$16,000 per unit/lot
Funding gap $578,490
◦$19,283 per unit/lot
City has standard connection fee
◦Collected at the time of connection
◦$7,429 per unit/lot
$19,283 per unit/lot
◦-$7,429 per unit/lot
Funding gap after connection fee
◦$11,854 per unit/lot
Policy moving forward to fund 50% of the gap
through an additional connection fee
◦Collected at the time of connection
◦$5,927 per unit/lot
Total connection fee $13,356 per unit/lot
2024 / 2025 Street and Utility Improvement Project Proposed Detailed Funding
Area & Unit Trunk Fund
Total
City Funds Property Owner Connection
Fees
Oversizing Additional
Match Costs
Additional
Match
Connection
Standard
Connection
Fee
Sanitary
Sewer
$278,982 $79,410 $79,410 $100,890 $538,692
Watermain $231,383 $98,400 $98,400 $121,980 $550,163
Total
$510,365 $177,810 $177,810 $222,870 $1,088,855
May be assessed through property taxes 15 yrs
currently at @5% (Interest is the City’s bond
rate plus 2%)
◦Colonial Woods ($18,000)
$1,735/yr or $145/month
◦Pine Heaven ($16,000)
$1,542/yr or $129/month
Task Number Task Description Completion Date
1 Accept Feasibility and Order Public Hearing June 10, 2024
2 Public Hearing Colonial WoodsPublic Hearing Pine Heaven July 8, 2024July 22, 2024
3 60 days of no action of the City Council Ends60 days of no action of the City Council Ends Sept 6, 2024Sept 20, 2024
4 Authorize Preparation of the Plans and Specifications October 14, 2024
5 Authorize the Ad for Bid December 9, 2024
6 Award a Construction Contract March / April 2025
7 Start Construction Spring 2025
8 Complete Construction Fall 2025
Held neighborhood meetings in Sept / 2023
◦Did not have the assessment values at the time
Colonial Woods generally in favor of the
project
Pine Heaven concerned
◦Submitted a petition
◦Petition not accepted due the fact the Feasibility
was not completed
Accept feasibility reports
Call for the public hearings:
◦Colonial Woods -July 8, 2024
◦Pine Haven July -22, 2024
Hold public hearing
o Notices will be sent to the property owners
o City website information
Neighborhood has 60 days to submit a
petition against the project
Within the 60 days a reverse petition can also
be submitted.
Utility Connection Fees charged at the time of
connection
◦Sanitary Sewer
City Trunk Utility Connection Fee:$3,363 per unit
MCES Connection Fee:$2,485 per unit
◦Water System:
City Trunk Utility Connection Fee:$4,066 per unit
Property Owner responsible for connection
from property line to house