05/10/2010 Council Packet - Laserfiche WebLink

Home Search

The Acting City Administrator, Mr. Daniel Tesch, is responsible for administration of City policy. Mr. Tesch has been with the City since November 1985. The City's Finance Director is Mr. Alan Rolek, who has been with the City since April 2000. The City currently employs 67 full -time and 7 part -time personnel. Police protection is provided by 27 sworn police officers. Fire protection is provided by the Centennial Fire District which is comprised of the cities of Lino Lakes, Circle Pines, and Centerville. The District has a volunteer force of 52 members. The City has a class 5 insurance rating. Lino Lakes has established a Comprehensive Plan to direct all areas of growth within the City. The plan was approved by the Metropolitan Council in 1981 and was amended in 1987, 1990, 1991, 1992, and 2001. Further refinements are currently under review. Eighteen parks and playgrounds are maintained by the City and include ball fields, hockey and skating rinks, playground and picnic facilities, and 29 miles of trails. Anoka County owns a 2,500 -acre park and an 18 -hole golf course within the City. The City currently provides municipal sewer and water through the operation of four wells, two water towers, and four lift stations. The City currently has 4,486 users of its sewer system and 4,341 users of its water system. The City has established a policy that provides that municipal water services will be extended only to sewered areas. Employee Pensions All full -time and certain part-time employees of the City of Lino Lakes are covered by defined benefit pension plans administered by the Public Employees Retirement Association of Minnesota (PERA). PERA administers the Public Employees Retirement Fund (PERF) and the Public Employees Police and Fire Fund (PEPFF), which are cost - sharing multiple - employer retirement plans. PERF members belong to either the Coordinated Plan or the Basic Plan. Coordinated members are covered by Social Security and Basic members are not. All new members must participate in the Coordinated Plan. All police officers, fire fighters and peace officers who qualify for membership by statute are covered by the PEPFF. The City's contributions to the PERF for the years ended December 31, 2008, 2007, and 2006 were $183,456, $172,504, and $156,599, respectively. The City's contributions to the PEPFF for the years ended December 31, 2008, 2007, and 2006 were $268,569, $219,592, and $187,212, respectively. The City's contributions were equal to the contractually required contributions for each year as set by state statute. Other Post - Employment Benefits The Governmental Accounting Standards Board (GASB) has issued Statement No. 45, Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions (GASB 45), which addresses how state and local governments must account for and report their obligations related to post - employment healthcare and other non - pension benefits (referred to as Other Post Employment Benefits or "OPEB "). GASB 45 requires that local governments account for and report the annual cost of OPEB and the outstanding obligations and commitments related to OPEB in essentially the same manner as they currently do for pensions. The City employees, except for public safety employee or families of public safety employees disabled or killed in the line of duty, as required by Minnesota Statutes. Employees leaving employment may continue insurance coverage under COBRA, and early retirees may continue insurance coverage, per Minnesota Statues, at their own expense, until age 65. Therefore, the City's greatest liability under GASB 45 comes through an implicit rate subsidy. The implicit rate subsidy is the additional cost of health insurance to current employees and the City as a result of the higher cost of providing health insurance to retirees. The City quantifies this liability through actuarial estimate and discloses it in the notes to the financial statements. -18-