HomeMy WebLinkAbout06-01-2020 Council Work Session PacketCITY COUNCIL WORK SESSION AGENDA
CITY OF LINO LAKES
Monday, June 1, 2020
Council Chambers
6:00 P.M.
To Join the Meeting Telephonically Please Dial 651-792-7468
1. Review 2019 Annual Audit, Sarah Cotton
2. Compensation Study Presentation, Karissa Bartholomew
3. Reducing Water Demand Due to Manganese Levels, Rick DeGardner
4. Birch Street Reconstruction, Michael Grochala
5. 5-Year Street Reconstruction Plan, Michael Grochala
6. 2020 Election Update, Julie Bartell
7. Council Updates on Boards/Commissions, City Council
8. Review Regular Agenda
9. Adjourn
Following adjournment of the work session, the Council will reconvene for a closed
meeting to discuss labor negotiations.
WS – Item 1
WORK SESSION STAFF REPORT
Work Session Item No. 1
Date: June 1, 2020
To: City Council
From: Sarah Cotton, Finance Director
Re: 2019 Annual Audit Report
Background
Andy Hering of Redpath and Company will be in attendance at the meeting to provide an
overview of the City’s 2019 Annual 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 2019 annual audit was undertaken earlier this year, with field work being completed in
late April/early May. 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 for 2019 presented
fairly, in all material respects, the financial position of the City as of December 31, 2019.
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 2018 Comprehensive Annual Financial Report. The city has received this
award each year since 1995. We believe that the report issued for 2019 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. The Council will be asked to accept the 2019 Annual
Audit Report at the June 8, 2020, regular City Council meeting.
Requested Council Direction
None
Attachments
2019 Comprehensive Annual Financial Report
2019 Other Audit Reports
COMPREHENSIVE ANNUAL FINANCIAL REPORT
OF THE
CITY OF LINO LAKES, MINNESOTA
FOR THE YEAR ENDED
DECEMBER 31, 2019
Prepared By: Finance Department
Sarah Cotton, 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 8
Principal City Officials 9
Independent Auditor's Report 13
Management's Discussion and Analysis 17
Basic Financial Statements:
Government-Wide Financial Statements:
Statement of Net Position Statement 1 31
Statement of Activities Statement 2 32
Fund Financial Statements:
Balance Sheet - Governmental Funds Statement 3 34
Reconciliation of the Balance Sheet of Governmental Funds
To the Statement of Net Position Statement 4 37
Statement of Revenues, Expenditures and Changes in Fund Balance -
Governmental Funds Statement 5 38
Reconciliation of the Statement of Revenues, Expenditures and Changes
In Fund Balance of Governmental Funds to the Statement of Activities Statement 6 40
Statement of Net Position - Proprietary Funds Statement 7 41
Statement of Revenues, Expenses and Changes in Fund Net Position -
Proprietary Funds Statement 8 42
Statement of Cash Flows - Proprietary Funds Statement 9 43
Notes to Financial Statements 45
Required Supplementary Information:
Budgetary Comparison Schedule - General Fund Statement 10 86
Schedule of Changes in the Total OPEB Liability and Related Ratios Statement 11 92
Schedule of Proportionate Share of Net Pension Liability -
General Employees Retirement Fund Statement 12 93
Schedule of Pension Contributions -
General Employees Retirement Fund Statement 13 94
INTRODUCTORY SECTION
FINANCIAL SECTION
CITY OF LINO LAKES, MINNESOTA
TABLE OF CONTENTS
Page
Reference No.
Schedule of Proportionate Share of Net Pension Liability -
Public Employees Police and Fire Fund Statement 14 95
Schedule of Pension Contributions -
Public Employees Police and Fire Fund Statement 15 96
Schedule of Changes in the Net Pension Liability and Related Ratios -
Lino Lakes Public Safety Department - Fire Division Statement 16 97
Schedule of Contributions -
Lino Lakes Public Safety Department - Fire Division Statement 17 98
Notes to RSI 99
Combining and Individual Nonmajor Fund Financial Statements and Schedules:
Combining Balance Sheet - Nonmajor Governmental Funds Statement 18 106
Combining Statement of Revenues, Expenditures and Changes in Fund Balance -
Nonmajor Governmental Funds Statement 19 107
Subcombining Balance Sheet - Nonmajor Special Revenue Funds Statement 20 110
Subcombining Statement of Revenues, Expenditures and Changes in
Fund Balance - Nonmajor Special Revenue Funds Statement 21 112
Subcombining Balance Sheet - Nonmajor Debt Service Funds Statement 22 116
Subcombining Statement of Revenues, Expenditures and Changes in
Fund Balance - Nonmajor Debt Service Funds Statement 23 118
Subcombining Balance Sheet - Nonmajor Capital Project Funds Statement 24 123
Subcombining Statement of Revenues, Expenditures and Changes in
Fund Balance - Nonmajor Capital Project Funds Statement 25 126
Special Revenue Fund - Program Recreation Schedule of Revenues, Expenditures
and Changes in Fund Balance - Budget and Actual Statement 26 129
CITY OF LINO LAKES, MINNESOTA
TABLE OF CONTENTS
Page
Reference No.
Financial Trends:
Net Position by Component Table 1 134
Changes in Net Position Table 2 136
Fund Balances, Governmental Funds Table 3 140
Changes in Fund Balances, Governmental Funds Table 4 142
Revenue Capacity:
Assessed and Actual Value of Taxable Property Table 5 144
Direct and Overlapping Property Tax Capacity Rates Table 6 145
Principal Property Taxpayers Table 7 147
Property Tax Levies and Collections Table 8 148
Debt Capacity:
Ratios of Outstanding Debt by Type Table 9 150
Ratios of Net General Bonded Debt Table 10 152
Direct and Overlapping Governmental Activities Debt Table 11 154
Legal Debt Margin Information Table 12 155
Demographic and Economic Information:
Demographic and Economic Statistics Table 13 156
Principal Employers Table 14 157
Operating Information:
Full-Time Equivalent City Government Employees By Function/Program Table 15 158
Operating Indicators by Function/Program Table 16 160
Capital Asset Statistics by Function/Program Table 17 162
Schedule of Long-Term Debt Exhibit 1 164
Schedule of Deferred Tax Levies Exhibit 2 166
Debt Service Payments to Maturity Exhibit 3 168
Insurance in Force Exhibit 4 172
Taxable Valuations, Tax Levies and Tax Rates Exhibit 5 173
STATISTICAL SECTION (UNAUDITED)
OTHER INFORMATION (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, 2020
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 comprehensive annual financial report of the City of Lino Lakes,
Minnesota for the fiscal year ended December 31, 2019.
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, Ltd., 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, 2019, 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, 2019, are
fairly presented in conformity with GAAP. The independent auditors’ 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 Management’s Discussion and Analysis (MD&A). This letter of
transmittal is designed to complement 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 the County
of Anoka. It covers an area of 33 square miles and has a population of approximately 21,700. The population
has more than doubled from the 1990 census figure of 8,807 and has grown by 28.9% since 2000. Within
the City’s borders lies the 2,550 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 services (streets, fleet, parks and recreation),
conservation of natural resources (forestry, environmental and solid waste abatement), community
development, public improvements, providing and maintaining sanitary and storm sewer, water
infrastructure, and two enterprise funds, the water and sewer funds.
The annual budget is the foundation for the City of Lino Lakes’ financial planning and control. All divisions
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. Division directors may make transfers of appropriations within a department, but transfers of
appropriations between departments require council approval. Budget-to-actual comparisons for the general
fund and the recreation program fund, the only funds for which an annual budget has been adopted, are
provided in Statements 10 and 26, 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. Infrastructure investments made by the City in the late 2000’s and early 2010’s in
anticipation of a strengthening economy, are leading to continued residential, commercial and industrial
growth. Completion of the 35E/CSAH 14 interchange has spurred residential, commercial and industrial
development along this corridor. The City’s largest residential development, the 864 lot Watermark project,
is currently under construction in the northwest quadrant. The City’s largest industrial user, Distribution
Alternatives, expanded into a 402,000 square foot building in 2016. Commercial interest continues to grow
with the expansion of the Main Street Shoppes in the northeast quadrant.
The 35E corridor also gained additional attention through a partnership with Anoka and Washington
County’s, neighboring cities and Connexus Energy, the Minnesota Technology Corridor. Over 1,000
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Factors Affecting Financial Condition (Continued)
acres are available along the corridor with strong transportation, fiber and utility infrastructure to serve the
growing data and tech fields.
Citywide development activities continued to increase in 2019. Residential permit activity for new home
construction surpassed 100 for the fourth consecutive year. Overall construction activity exceeded $42
million in new valuation. Commercial development included over 30,000 square feet of retail and service
uses. Industrial vacancy rates continue to decline as over 260,000 square feet of office/warehouse space
was occupied. This trend is expected to continue as national builder, Lennar Homes, continues construction
in Watermark. The City also approved a development plan for a 200-unit senior living community, which
is planned for construction in 2020.
Long-term financial planning. The City’s current five-year capital plan identifies street and utility
improvements totaling $49,335,065 over the five-year period. These improvements are anticipated to be
funded through a number of funding sources, including special assessments, municipal state aid road funds,
the area and unit trunk fund, the stormwater management fund, water and sewer operating funds, and
general fund tax levies. This plan is in the process of being revised to reflect the anticipated activity through
the year 2024. In addition, the city’s five-year financial plan includes funding projections for operations
and operating impacts for a five-year period.
Relevant Financial Policies
The City uses a variety of financial policies to guide its fiscal actions and ensure fiscal stability.
Fund balance policy. The City had adopted a Fund Balance policy which identified the required designated
amounts in the Fund Balance of the General Fund at fiscal year-end and directed the transfer of any excess
revenues to other funds for specific purposes, as identified annually. For the year ended December 31, 2011
and subsequent years, the City amended its Fund Balance policy to conform to the requirements of GASB
54. The new policy targets the unassigned fund balance of the general fund in a range of 40% to 50% of
budgeted general fund expenditures and other financial uses. In addition, fund balances are classified in
compliance with GASB 54 according to the hierarchy of usable fund balance resources. The unassigned
general fund balance as of December 31, 2019 was $6,052,388 which is 52% of general fund final budgeted
expenditures and other financing uses for the year.
Cash management policies and practices. The City’s policy is to invest all available moneys at
competitive rates in accordance with Minnesota law. Investments are made by minimizing credit and market
risks while maintaining a competitive yield. Funds are invested in certificates of deposit, state and local
securities, and U.S. government agencies. Cash is pooled in one account to provide maximum return. The
City Council reviews the investment policy annually.
The City’s investment policy’s primary objective is safety of principal. Therefore, all deposits were either
insured by Federal depository insurance or were collateralized as required by State Statute. Due to the
weakened economy, a historically low interest rate environment has persisted over the last several years
and has had a dramatic impact on the city’s investment earnings. The average interest income yield on
investments for 2019 was 2.11%. Total investment income also includes positive or negative changes in
the fair value of investments. Changes in fair value of investments during the current year resulted in
unrealized gains of $640,783, or 1.43%, for a total investment yield of 3.54%. The changes in fair value
during the current year, however, do not necessarily represent trends that will continue; nor is it always
possible to realize such amounts, especially in the case of temporary changes in the fair value of investments
the City intends to hold to maturity. It is the City’s practice to purchase and hold investments to maturity
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and, accordingly, changes in fair value over the term of the City’s investments are expected to net to book
value.
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 to cities that meet certain criteria. The City
of Lino Lakes received this award for its comprehensive annual financial report for the year ended
December 31, 2018. This marks the twenty-fourth consecutive year the City has received this prestigious
award. A governmental unit must publish an easily readable and efficiently organized comprehensive
annual financial report, the contents of which conform to program requirements. This report must satisfy
both GAAP and applicable legal requirements.
A Certificate of Achievement is valid for a period of one year only. The City is submitting the 2019 report
to GFOA for consideration of the Certificate of Achievement for Excellence in Financial Reporting. We
believe our current report continues to conform to the high standards of the Certificate 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,
Sarah R. Cotton
Director of Finance
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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 Planning Recreation Police Division Human Resources Utility Billing Economic Development Engineering Environmental Services Government Buildings Public Works Street / Fleet / Utility Maintenance Parks Building Inspections Fire Division Senior Citizen Services Advisory Board & Commissions Network Administration Emergency Management/Administration Public Information 8
CITY OF LINO LAKES, MINNESOTA
PRINCIPAL CITY OFFICIALS
December 31, 2019
Term Expires
Mayor: Jeff Reinert December 31, 2019
Councilmembers: Dale Stoesz December 31, 2021
Rob Rafferty December 31, 2021
Melissa Maher December 31, 2019
Michael Manthey December 31, 2019
City Administrator: Jeff Karlson Appointed
Directors:
Community Development Michael Grochala Appointed
Finance Sarah Cotton Appointed
Public Safety John Swenson Appointed
Public Services Richard DeGardner Appointed
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FINANCIAL SECTION
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55 E 5th Street Suite 1400, 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 Financial Statements
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, 2019, 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.
Management’s Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements
in accordance with accounting principles generally accepted in the United States of America;
this includes 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.
Auditor’s Responsibility
Our responsibility is to express opinions on these financial statements based on our audit. 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. Those standards
require that we plan and perform the audit to obtain reasonable assurance about whether the
financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and
disclosures in the financial statements. The procedures selected depend on the auditor’s
judgment, including the assessment of the risks of material misstatement of the financial
statements, whether due to fraud or error. In making those risk assessments, the auditor
considers internal control relevant to the entity’s preparation and fair presentation of the
financial statements 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 entity’s internal
control. Accordingly, we express no such opinion. An audit also includes evaluating the
appropriateness of accounting policies used and the reasonableness of significant accounting
estimates made by management, as well as evaluating the overall presentation of the financial
statements.
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We believe that the audit evidence we have obtained is sufficient and appropriate to provide a
basis for our audit opinions.
Opinions
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, 2019, 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.
Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the
management’s discussion and analysis, the budgetary comparison information, 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, 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.
Other 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
introductory section, combining and individual nonmajor fund financial statements and
schedules, statistical section and other information are presented for purposes of additional
analysis and are not a required part of the basic financial statements.
The combining and individual nonmajor fund financial statements and schedules are the
responsibility of management and were derived from and relate directly to the underlying
accounting and other records used to prepare the basic financial statements. Such 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
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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.
The introductory section, the statistical section and other information have not been subjected to
the auditing procedures applied in the audit of the basic financial statements and, accordingly,
we do not express an opinion or provide any assurance on them.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated
May 28, 2020, 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, LTD.
St. Paul, Minnesota
May 28, 2020
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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, 2019. 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 $111,091,567 (net
position). Of this amount, $33,877,263 (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 $11,013,769.
As of the close of the current fiscal year, the City’s governmental funds reported combined
ending fund balances of $30,223,529, a decrease of $3,031,672. Of this amount, $6,650,462
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 $6,793,195. Unassigned
fund balance for the general fund was $6,052,388, or 52% of total general fund expenditures
and other financing uses.
Total outstanding debt decreased by $2,426,540 during 2019. Certificates of indebtedness
totaling $388,535 were 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.
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Management’s Discussion and Analysis
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.
The Statement of Net Position presents information on all of the City’s assets and liabilities,
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 services, conservation of natural
resources and community development. The business-type activities of the City include a
water utility and sewer utility.
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
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Management’s Discussion and Analysis
reconciliation to facilitate this comparison between governmental funds and governmental
activities.
The City maintains six 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
G.O. Improvement Note of 2009A – Debt Service Fund
G.O. Improvement Bonds of 2016B – Debt Service Fund
Area and Unit Charge – Capital Project Fund
MSA Construction – Capital Project Fund
2018 Street Reconstruction – 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 City adopts an annual appropriated budget for its General Fund and its Program
Recreation special revenue fund. A budgetary comparison schedule has been provided for
those funds to demonstrate compliance with this budget.
The basic governmental fund financial statements are statements 3 through 6 of this report.
Proprietary funds. The City maintains two 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 and sewer 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 and sewer 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 18 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 $111,091,567 at the close of the most recent
fiscal year.
The largest portion of the City’s net position ($64,823,873, or 58%) 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
2019 2018 2019 2018 2019 2018
Assets:
Current and other assets $42,013,231 $41,949,582 $16,667,696 $16,003,964 $58,680,927 $57,953,546
Capital assets 49,859,684 44,102,567 36,390,820 32,709,079 86,250,504 76,811,646
Total assets $91,872,915 $86,052,149 $53,058,516 $48,713,043 $144,931,431 $134,765,192
Deferred outflows of resources $3,084,049 $4,305,683 $36,994 $61,906 $3,121,043 $4,367,589
Liabilities:
Long-term liabilities outstanding $27,963,093 $30,443,714 $327,294 $312,016 $28,290,387 $30,755,730
Other liabilities 3,560,168 1,981,550 74,596 87,787 3,634,764 2,069,337
Total liabilities $31,523,261 $32,425,264 $401,890 $399,803 $31,925,151 $32,825,067
Deferred inflows of resources $4,970,184 $6,134,676 $65,572 $95,240 $5,035,756 $6,229,916
Net position:
Net investment in capital assets $28,433,053 $24,640,555 $36,390,820 $32,709,079 $64,823,873 $57,349,634
Restricted 12,390,431 10,579,817 - - 12,390,431 10,579,817
Unrestricted 17,640,035 16,577,520 16,237,228 15,570,827 33,877,263 32,148,347
Total net position $58,463,519 $51,797,892 $52,628,048 $48,279,906 $111,091,567 $100,077,798
Governmental Activities Business-Type Activities Totals
$12,390,431 of the City’s net position represents resources that are subject to external
restrictions on how they may be used. The remaining balance of unrestricted net position
($33,877,263) 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.
20
Management’s Discussion and Analysis
The City’s net position increased by $11,013,769 during 2019. Key elements of this increase
are as follows:
City of Lino Lakes’ Changes in Net Position
2019 2018 2019 2018 2019 2018
Revenues:
Program revenues:
Charges for services $3,141,500 $2,602,483 $2,943,723 $2,971,301 $6,085,223 $5,573,784
Operating grants and contributions 870,532 861,429 - - 870,532 861,429
Capital grants and contributions 6,820,419 5,187,023 2,894,794 1,242,032 9,715,213 6,429,055
General revenues:
General property taxes 10,035,681 9,767,468 - - 10,035,681 9,767,468
Tax increment 671,296 462,223 - - 671,296 462,223
Grants and contributions not
restricted to specific programs 38,926 59,508 - - 38,926 59,508
Unrestricted investment earnings 1,029,944 369,485 523,554 213,434 1,553,498 582,919
Gain on disposal of capital assets 68,472 17,318 - - 68,472 17,318
Total revenues 22,676,770 19,326,937 6,362,071 4,426,767 29,038,841 23,753,704
Expenses:
General government 2,466,130 2,345,386 - - 2,466,130 2,345,386
Public safety 5,053,511 4,749,394 - - 5,053,511 4,749,394
Public services 5,810,919 5,384,522 - - 5,810,919 5,384,522
Conservation of naturual resources 183,982 201,590 - - 183,982 201,590
Community development 686,421 576,794 - - 686,421 576,794
Interest and fees on long-term debt 498,587 414,607 - - 498,587 414,607
Water - - 1,322,811 1,332,755 1,322,811 1,332,755
Sewer - - 2,002,711 1,964,471 2,002,711 1,964,471
Total expenses 14,699,550 13,672,293 3,325,522 3,297,226 18,025,072 16,969,519
Increase in net position before transfers 7,977,220 5,654,644 3,036,549 1,129,541 11,013,769 6,784,185
Transfers (1,311,593) (472,370) 1,311,593 472,370 - -
Change in net position 6,665,627 5,182,274 4,348,142 1,601,911 11,013,769 6,784,185
Net position - January 1 51,797,892 46,615,618 48,279,906 46,677,995 100,077,798 93,293,613
Net position - December 31 $58,463,519 $51,797,892 $52,628,048 $48,279,906 $111,091,567 $100,077,798
Business-Type Activities TotalsGovernmental Activities
Governmental Activities
Governmental activities increased the City’s net position by $6,665,627 during 2019.
Property tax levied to reduce debt, new assessment rolls, contributions of capital assets from
private sources and increased investment earnings all contributed to the increase in 2019.
This increase was partially offset by transfers out to business-type activities of $1,311,593.
21
Management’s Discussion and Analysis
Below are specific graphs which provide comparisons of the governmental activities
revenues and expenses:
22
Management’s Discussion and Analysis
Business-Type Activities
Business-type activities increased the City’s net position by $4,348,142 during 2019. The
increase was due to contributions of capital assets from private sources, increased investment
earnings, and a transfer in from governmental activities of $1,311,593.
Below are specific graphs which provide comparisons of the business-type activities
revenues and expenses:
23
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. Such information is
useful in assessing the City’s financing requirements. In particular, unassigned fund balance
may serve as a useful measure of a government’s net resources available for spending at the
end of the fiscal year.
At the end of the current fiscal year, the City’s governmental funds reported combined
ending fund balances of $30,223,529. Approximately 22% of this total amount ($6,650,462)
constitutes fund balance restricted by external constraints established by creditors, grantors,
contributors, or by state statutory provisions. $399,749 of fund balance is not in a spendable
form, $619,385 has been committed, $19,672,706 has been assigned, and $2,881,227 is
unassigned.
The fund balance of the General Fund decreased by $92,947 in 2019, while the City
anticipated the use of $375,645 of the general fund balance. Strong investment earnings and
increased license and permit revenues resulted in favorable General Fund revenues for the
year. Reduced expenditures, primarily for personal services through position vacancies, and
favorable professional and contractual services spending helped to increase the year end fund
balance.
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 will be replenished. The fund began and ended
the year with a fund balance of $0, and transferred $62,605 to the MSA Construction fund.
The G.O. Improvement Bonds of 2016B fund decreased by $132,581. The 2016B series
bonds were issued to refund the 2005A series bonds and fund the Legacy at Woods Edge
improvements. Future tax increment and land sale proceeds are expected to cover debt
service and the interfund loan payable.
The Area and Unit Charge fund has a total fund balance of $8,307,394, all of which is
assigned for financing capital improvements. The fund balance during the current year
increased by $150,594 due primarily to the collection of prepaid special assessments and
strong investment earnings. This increase was partially offset by feasibility and design
expenditures incurred for Well #7.
The MSA Construction fund has a total fund balance of $3,733,517, all of which is assigned
to capital improvements for City MSA designated roadways. The fund balance during the
current year decreased by $186,212 primarily due to transfers out for debt service payments.
24
Management’s Discussion and Analysis
The 2018 Street Reconstruction fund has a total fund balance of $1,010,945. The fund
balance decreased during the year by $4,289,134 due to expending proceeds from the 2018
bond issuance for the West Shadow Lake Drive and LaMotte Area Street Reconstruction
project.
The combined fund balance of other governmental funds increased by $1,518,608 during
2019. Primary reasons for the increase include increased investment earnings, increased tax
increment revenues, and increased development activities resulting in increased developer
fee revenues (park dedication, seal coating, surface water management). Increases are
partially offset by increased spending for park and trail improvements, Cedar Street
Reconstruction improvements, and a transfer out for the Civic Complex roof replacement
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 $25,527,564, of which $6,097,611 is
unrestricted. The increase in net position of $2,045,656 was primarily due to capital
contributions and strong investment earnings, partially offset by a net operating loss and a
transfer to the Pavement Management Fund for watermain system repairs associated with the
2019 Mill & Overlay project.
The sewer fund has total net position at year-end of $27,100,484 of which $10,139,617 is
unrestricted. The increase in net position of $2,302,486 was primarily due to capital
contributions and strong investments earnings, partially offset by a net operating loss.
Budgetary Highlights
General Fund
The General Fund budget was amended during the year to reflect increased charges for
services and municipal and police state aid and a slight decrease in revenues relative to
building and licensing activities, fines and forfeitures, and refunds and reimbursements. In
the budget was amended to account for a transfer in from the Municipal Buildings and
Facilities Fund for the Civic Complex Roof Replacement project. The City also received
$711,854 of insurance proceeds associated with the damage to the Civic Complex roof.
Changes to expenditure areas include decreased personal services due to personnel vacancies,
a net decrease to professional and contracted services, a decrease in parts/supplies spending,
increased capital outlay, increased expenditures associated with the Civic Complex Roof
project, and transfers for the comprehensive plan and summer playground program
temporary staff. The final amended expenditure budget was $726,331 more than the original
adopted budget.
Revenues were $114,171 over budget for the year. General property tax, special
assessments, and fines and forfeits were $71,543 under budget; however, this variance was
25
Management’s Discussion and Analysis
more than offset by greater than anticipated license and permit revenues, intergovernmental
revenue, charges for services, and investment earnings.
Expenditures came in under budget by $168,830 due to many factors including lower than
expected personal service costs from vacant positions and favorable professional and
contracted service activity. Fuel costs were much higher than anticipated due to an increase
in the average fuel price, as well as an increase in the number of snow events. Professional
and contracted service activity in parks was much higher than anticipated due to costs
associated with council initiated projects that were not originally planned for in 2019.
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, 2019, amounted to $86,250,504 (net of accumulated
depreciation), an increase of $9,438,858 from the prior year. This investment in capital
assets includes land, wetland credits, construction in progress, buildings, equipment,
vehicles, and infrastructure. The City completed land preparation activities for NorthPointe
Park and trunk watermain and trail improvements along Lake Drive in 2019. The City has
continued to work to complete trunk utility improvements at 49&J, drainage improvements
in the NE Area of the City, Water Tower #3, Phase II of the controls automation upgrade at
the Civic Complex, Woods Edge Park improvements, and street and utility improvements in
the West Shadow Lake Drive and LaMotte areas. In addition, the City started Civic
Complex card access system upgrades, Woods of Baldwin Park improvements, Apollo Drive
Trail improvements, Pheasant Hills watermain improvements, Well House #1 Rehabilitation
improvements, Cedar Street Reconstruction improvements, and the purchase and build-out of
two public safety vehicles. Developer lead infrastructure improvements at various stages of
completion include St Clair Estates, NorthPointe 6th and 7th Additions, Saddle Club
3rdAddition, Century Farms 7th Addition, Chavez Estates, Eastside Villas, and Watermark.
City of Lino Lakes’ Capital Assets
(Net of Depreciation)
2019 2018 2019 2018 2019 2018
Land $3,532,930 $3,320,059 $ - $ - $3,532,930 $3,320,059
Wetland credits 170,421 167,224 - - 170,421 167,224
Construction in progress 10,094,933 3,595,457 6,123,837 1,623,032 16,218,770 5,218,489
Buildings 6,983,477 6,375,432 10,157 - 6,993,634 6,375,432
Office equipment and furniture 233,176 270,711 - - 233,176 270,711
Vehicles 1,842,573 1,945,189 - - 1,842,573 1,945,189
Machinery and shop equipment 1,087,529 1,226,246 139,603 161,538 1,227,132 1,387,784
Other equipment 835,192 330,618 - - 835,192 330,618
Infrastructure 25,079,453 26,971,631 30,117,223 30,924,509 55,196,676 57,896,140
Total $49,859,684 $44,202,567 $36,390,820 $32,709,079 $86,250,504 $76,911,646
Governmental Activities Business-Type Activities Totals
Additional information on the City’s capital assets can be found in Note 5 to the financial
statements.
26
Management’s Discussion and Analysis
Long-term debt. At the end of the current fiscal year, the City had total bonded debt
outstanding of $21,977,314. Of this amount, $18,489,535 comprises tax supported debt and
$2,855,000 is special assessment debt. 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 $169,950.
City of Lino Lakes’ Outstanding Debt
2019 2018 2019 2018 2019 2018
General obligation bonds $18,659,485 $20,051,025 $ - $ - $18,659,485 $20,051,025
G.O. special assessment bonds 2,855,000 3,890,000 - - 2,855,000 3,890,000
Bond premium 462,829 511,813 - - 462,829 511,813
Total $21,977,314 $24,452,838 $0 $0 $21,977,314 $24,452,838
Business-Type Activities TotalsGovernmental Activities
The City of Lino Lakes’ total bonded debt decreased by $2,426,540 during the current fiscal
year. The issuance of $388,535 of Certificates of Indebtedness to finance capital equipment
purchases and scheduled principal payments of $2,815,075 accounted for this change.
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 Director of Finance, City of Lino Lakes, 600 Town
Center Parkway, Lino Lakes, Minnesota, 55014.
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28
BASIC FINANCIAL STATEMENTS
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30
CITY OF LINO LAKES, MINNESOTA
STATEMENT OF NET POSITION Statement 1
December 31, 2019
Governmental Business-Type
Activities Activities Total
Assets:
Cash and investments $33,274,770 $15,721,760 $48,996,530
Accrued interest receivable 140,376 - 140,376
Due from other governmental units 62,818 2,238 65,056
Accounts receivable - net 108,939 324,995 433,934
Prepaid items 299,749 37,097 336,846
Internal balances (559,110) 559,110 -
Inventory - 22,496 22,496
Taxes receivable 200,014 - 200,014
Special assessments receivable 7,943,006 - 7,943,006
Long-term note receivable 225,000 - 225,000
Net pension asset 317,669 - 317,669
Capital assets - nondepreciable 13,798,284 6,123,837 19,922,121
Capital assets - net of accumulated depreciation 36,061,400 30,266,983 66,328,383
Total assets 91,872,915 53,058,516 144,931,431
Deferred outflows of resources:
Pension related 3,072,263 36,994 3,109,257
OPEB related 11,786 - 11,786
Total deferred outflows of resources 3,084,049 36,994 3,121,043
Liabilities:
Accounts payable and other current liabilities 1,287,855 74,596 1,362,451
Deposits payable 2,139,839 - 2,139,839
Accrued interest payable 132,474 - 132,474
Other post employment benefits:
Due within one year 22,728 262 22,990
Due in more than one year 531,535 6,106 537,641
Long-term liabilities:
Due within one year 3,333,866 38,596 3,372,462
Due in more than one year 19,444,630 672 19,445,302
Net pension liability:
Due in more than one year 4,630,334 281,658 4,911,992
Total liabilities 31,523,261 401,890 31,925,151
Deferred inflows of resources:
Pension related 4,691,103 65,572 4,756,675
OPEB related 279,081 - 279,081
Total deferred inflows of resources 4,970,184 65,572 5,035,756
Net position:
Net investment in capital assets 28,433,053 36,390,820 64,823,873
Restricted for:
Debt service 9,900,523 - 9,900,523
Tax increment purposes 675,228 - 675,228
Park improvements 900,326 - 900,326
Other purposes 914,354 - 914,354
Unrestricted 17,640,035 16,237,228 33,877,263
Total net position $58,463,519 $52,628,048 $111,091,567
Primary Government
The accompanying notes are an integral part of these financial statements.
31
CITY OF LINO LAKES, MINNESOTA
STATEMENT OF ACTIVITIES
For The Year Ended December 31, 2019
Program Revenues
Charges For
Functions/Programs Expenses Services
Primary government:
Governmental activities:
General government $2,466,130 $612,237
Public safety 5,053,511 1,255,363
Public services 5,810,919 1,273,900
Conservation of natural resources 183,982 -
Community development 686,421 -
Interest and fees on long-term debt 498,587 -
Total governmental activities 14,699,550 3,141,500
Business-type activities:
Water 1,322,811 1,172,580
Sewer 2,002,711 1,771,143
Total business-type activities 3,325,522 2,943,723
Total primary government $18,025,072 $6,085,223
The accompanying notes are an integral part of these financial statements.
32
Statement 2
Operating Capital
Grants and Grants and Governmental Business-Type
Contributions Contributions Activities Activities Total
$5,667 $711,854 ($1,136,372) $ - ($1,136,372)
454,372 - (3,343,776) - (3,343,776)
330,675 6,108,565 1,902,221 - 1,902,221
79,818 - (104,164) - (104,164)
- - (686,421) - (686,421)
- - (498,587) - (498,587)
870,532 6,820,419 (3,867,099) 0 (3,867,099)
- 1,291,185 - 1,140,954 1,140,954
- 1,603,609 - 1,372,041 1,372,041
0 2,894,794 0 2,512,995 2,512,995
$870,532 $9,715,213 (3,867,099) 2,512,995 (1,354,104)
General revenues:
General property taxes 10,035,681 - 10,035,681
Tax increment 671,296 - 671,296
Grants and contributions not
restricted to specific programs 38,926 - 38,926
Unrestricted investment earnings 1,029,944 523,554 1,553,498
Gain on disposal of capital assets 68,472 - 68,472
Transfers (1,311,593) 1,311,593 -
Total general revenues and transfers 10,532,726 1,835,147 12,367,873
Change in net position 6,665,627 4,348,142 11,013,769
Net position - January 1 51,797,892 48,279,906 100,077,798
Net position - December 31 $58,463,519 $52,628,048 $111,091,567
Program Revenues
Net (Expense) Revenue and
Changes in Net Position
Primary Government
The accompanying notes are an integral part of these financial statements.
33
CITY OF LINO LAKES, MINNESOTA
BALANCE SHEET
GOVERNMENTAL FUNDS
December 31, 2019
333 G.O. 342 G.O.
Improvement Improvement
General Fund Note of 2009A Bonds of 2016B
Assets
Cash and investments $8,686,525 $ - $594,762
Accrued interest receivable 140,376 - -
Due from other governmental units 62,818 - -
Accounts receivable - net 62,494 - -
Prepaid items 296,907 - -
Advances to other funds - - -
Taxes receivable:
Due from county 77,384 - -
Delinquent 86,821 - -
Special assessments receivable:
Due from county 523 729 -
Delinquent - 560 -
Deferred - 2,120,267 2,994,379
Interfund loan receivable - - -
Long-term note receivable - - -
Total assets $9,413,848 $2,121,556 $3,589,141
Liabilities, Deferred Inflows of Resources, and Fund Balances
Liabilities:
Accounts payable $146,186 $ - $805
Salaries payable 183,508 - -
Due to other governmental units 60,927 - -
Advances from other funds - 729 -
Contracts payable 3,372 - -
Deposits payable 2,139,839 - -
Interfund loan payable - - 2,876,643
Total liabilities 2,533,832 729 2,877,448
Deferred inflows of resources:
Unavailable revenue 86,821 2,120,827 2,994,379
Fund balance:
Nonspendable 296,907 - -
Restricted - - -
Committed 443,900 - -
Assigned - - -
Unassigned 6,052,388 - (2,282,686)
Total fund balance 6,793,195 0 (2,282,686)
Total liabilities, deferred inflows of $9,413,848 $2,121,556 $3,589,141
resources, and fund balance
The accompanying notes are an integral part of these financial statements.
34
Statement 3
485 Other Total
406 Area and 420 MSA 2018 Street Governmental Governmental
Unit Charge Construction Reconstruction Funds Funds
$8,301,414 $3,732,788 $1,702,759 $10,256,522 $33,274,770
- - - - 140,376
- - - - 62,818
22,102 - - 24,343 108,939
- - - 2,842 299,749
- 729 - 85,224 85,953
- - - 17,668 95,052
- - - 18,141 104,962
1,968 - - 409 3,629
26,876 - - 13,830 41,266
1,863,394 - - 920,071 7,898,111
- - - 3,117,897 3,117,897
- - - 225,000 225,000
$10,215,754 $3,733,517 $1,702,759 $14,681,947 $45,458,522
$18,090 $ - $825 $173,539 $339,445
- - - - 183,508
- - - 309 61,236
- - - 85,224 85,953
- - 690,989 9,305 703,666
- - - - 2,139,839
- - - 800,364 3,677,007
18,090 0 691,814 1,068,741 7,190,654
1,890,270 - - 952,042 8,044,339
- - - 102,842 399,749
- - 380,732 6,269,730 6,650,462
- - - 175,485 619,385
8,307,394 3,733,517 630,213 7,001,582 19,672,706
- - - (888,475)2,881,227
8,307,394 3,733,517 1,010,945 12,661,164 30,223,529
$10,215,754 $3,733,517 $1,702,759 $14,681,947 $45,458,522
The accompanying notes are an integral part of these financial statements.
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36
CITY OF LINO LAKES, MINNESOTA
RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL Statement 4
FUNDS TO THE STATEMENT OF NET POSITION
December 31, 2019
Fund balance - total governmental funds (Statement 3) $30,223,529
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 49,859,684
Net pension asset 317,669
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 104,962
Delinquent special assessments receivable 41,266
Deferred special assessments receivable 7,898,111
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 (21,514,485)
Unamortized bond premiums (476,139)
Unamortized bond discounts 13,310
Accrued interest payable (132,474)
Compensated absences payable (801,182)
Other post employment benefits (554,263)
Net pension liability (4,630,334)
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 3,084,049
Deferred inflows of resources (4,970,184)
Net position of governmental activities (Statement 1) $58,463,519
The accompanying notes are an integral part of these financial statements.
37
CITY OF LINO LAKES, MINNESOTA
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE
GOVERNMENTAL FUNDS
For The Year Ended December 31, 2019
333 G.O. 342 G.O.
Improvement Improvement
General Fund Note of 2009A Bonds of 2016B
Revenues:
General property taxes $8,160,572 $ - $ -
Tax increment - - -
Licenses and permits 941,569 - -
Intergovernmental 645,289 - -
Special assessments 751 62,605 -
Charges for services 322,652 - -
Fines and forfeits 98,390 - -
Investment earnings 159,482 - 8,554
Miscellaneous 190,279 - -
Total revenues 10,518,984 62,605 8,554
Expenditures:
Current:
General government 1,988,237 - -
Public safety 4,683,296 - -
Public services 2,256,496 - -
Conservation of natural resources 207,919 - -
Community development 453,056 - -
Capital outlay:
General government 969,313 - -
Public safety 47,851 - -
Public services 30,544 - -
Debt service:
Principal - - 490,000
Interest and fiscal charges - - 17,585
Total expenditures 10,636,712 0 507,585
Revenues over (under) expenditures (117,728)62,605 (499,031)
Other financing sources (uses):
Insurancy recovery 711,854 - -
Transfers in 256,480 - 366,450
Transfers out (943,553)(62,605) -
Issuance of debt - - -
Proceeds from sale of capital assets - - -
Total other financing sources (uses)24,781 (62,605)366,450
Net change in fund balance (92,947)0 (132,581)
Fund balance - January 1 6,886,142 - (2,150,105)
Fund balance - December 31 $6,793,195 $0 ($2,282,686)
The accompanying notes are an integral part of these financial statements.
38
Statement 5
485 Other Total
406 Area and 420 MSA 2018 Street Governmental Governmental
Unit Charge Construction Reconstruction Funds Funds
$ - $ - $ - $1,853,724 $10,014,296
- - - 671,296 671,296
- - - - 941,569
- - 43,100 - 688,389
570,659 - - 1,301,163 1,935,178
271,134 - - 1,269,017 1,862,803
- - - 33,546 131,936
259,544 134,682 118,835 348,847 1,029,944
- - - 74,851 265,130
1,101,337 134,682 161,935 5,552,444 17,540,541
- - - 19,504 2,007,741
- - - 36,826 4,720,122
191,649 447 - 1,090,032 3,538,624
- - - - 207,919
- - - 227,363 680,419
- - - 83,417 1,052,730
- - - 96,853 144,704
178,353 127,871 4,451,069 1,459,668 6,247,505
- - - 2,325,075 2,815,075
- - - 544,886 562,471
370,002 128,318 4,451,069 5,883,624 21,977,310
731,335 6,364 (4,289,134) (331,180) (4,436,769)
- - - - 711,854
- 62,605 - 2,092,128 2,777,663
(580,741) (255,181) - (708,861) (2,550,941)
- - - 388,535 388,535
- - - 77,986 77,986
(580,741) (192,576) 0 1,849,788 1,405,097
150,594 (186,212) (4,289,134) 1,518,608 (3,031,672)
8,156,800 3,919,729 5,300,079 11,142,556 33,255,201
$8,307,394 $3,733,517 $1,010,945 $12,661,164 $30,223,529
The accompanying notes are an integral part of these financial statements.
39
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, 2019
Net change in fund balance - total governmental funds (Statement 5)($3,031,672)
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 7,444,939
Depreciation (2,988,915)
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 2,845,725
Contributions of infrastructure to business-type activities (1,538,315)
Miscellaneous other differences related to capital assets (6,317)
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 21,385
Change in delinquent special assessments receivable (1,116)
Change in deferred special assessments receivable 1,328,778
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 of governmental funds. 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.
Bonds and notes issued (388,535)
Repayment of principal 2,815,075
Amortization of bond premiums and discounts 48,984
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 14,900
Change in compensated absences payable 12,690
Change in OPEB liability and related deferred outflows and inflows of resources (26,348)
Pension expense in governmental funds is measured by current year employee 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 ($591,394) differed from pension contributions ($705,763).114,369
Change in net position of governmental activities (Statement 2)$6,665,627
The accompanying notes are an integral part of these financial statements.
40
CITY OF LINO LAKES, MINNESOTA
STATEMENT OF NET POSITION Statement 7
PROPRIETARY FUNDS
December 31, 2019
601 Water 602 Sewer Total
Assets:
Current assets:
Cash and cash equivalents $6,171,792 $9,549,968 $15,721,760
Due from other governmental units - 2,238 2,238
Accounts receivable - net 121,112 203,883 324,995
Prepaid items 14,034 23,063 37,097
Inventory 22,496 - 22,496
Total current assets 6,329,434 9,779,152 16,108,586
Noncurrent assets:
Interfund loan receivable - 559,110 559,110
Capital assets:
Construction in progress 3,098,608 3,025,229 6,123,837
Equipment 97,620 294,916 392,536
Water and sewer systems 26,078,583 24,042,195 50,120,778
Total capital assets 29,274,811 27,362,340 56,637,151
Less: Allowance for depreciation (9,844,858) (10,401,473) (20,246,331)
Net capital assets 19,429,953 16,960,867 36,390,820
Total assets 25,759,387 27,299,129 53,058,516
Deferred outflows of resources related to pensions 18,497 18,497 36,994
Total assets and deferred outflows 25,777,884 27,317,626 53,095,510
Liabilities:
Current liabilities:
Accounts payable 23,852 9,089 32,941
Salaries payable 6,881 6,881 13,762
Due to other governments 9,582 3,404 12,986
Other accrued liabilities 13,572 1,335 14,907
Compensated absences payable - current portion 19,298 19,298 38,596
Other post employment benefits - current portion 131 131 262
Total current liabilities 73,316 40,138 113,454
Noncurrent liabilities:
Compensated absences payable - noncurrent portion 336 336 672
Other post employment benefits - noncurrent portion 3,053 3,053 6,106
Net pension liability 140,829 140,829 281,658
Total noncurrent liabilities 144,218 144,218 288,436
Total liabilities 217,534 184,356 401,890
Deferred inflows of resources related to pensions 32,786 32,786 65,572
Total liabilities and deferred inflows 250,320 217,142 467,462
Net position:
Investment in capital assets 19,429,953 16,960,867 36,390,820
Unrestricted 6,097,611 10,139,617 16,237,228
Total net position $25,527,564 $27,100,484 $52,628,048
Business-Type Activities - Enterprise Funds
The accompanying notes are an integral part of these financial statements.
41
CITY OF LINO LAKES, MINNESOTA
STATEMENT OF REVENUES, EXPENSES AND Statement 8
PROPRIETARY FUNDS
For The Year Ended December 31, 2019
601 Water 602 Sewer Totals
Operating revenues:
Charges for services $1,100,675 $1,745,709 $2,846,384
Hook-up charges 31,510 25,434 56,944
Water meter sales 37,442 - 37,442
Other operating revenue 2,953 - 2,953
Total operating revenues 1,172,580 1,771,143 2,943,723
Operating expenses:
Personal services 297,355 305,645 603,000
Materials and supplies 174,870 30,492 205,362
Contractual services 128,800 122,540 251,340
MCES sewer charges - 977,612 977,612
Depreciation 603,559 495,816 1,099,375
Utilities 97,224 44,927 142,151
Other 18,968 25,679 44,647
Total operating expenses 1,320,776 2,002,711 3,323,487
Operating income (loss) (148,196) (231,568) (379,764)
Nonoperating revenues (expenses):
Investment earnings 210,056 313,498 523,554
Loss on sale of capital assets (2,035) - (2,035)
Total nonoperating revenues (expenses) 208,021 313,498 521,519
Income before contributions and transfers 59,825 81,930 141,755
Contributions and transfers:
Capital contributions from private sources 1,291,185 1,603,609 2,894,794
Capital contributions from governmental activities 921,368 616,947 1,538,315
Transfer out (226,722) - (226,722)
Total contributions and transfers 1,985,831 2,220,556 4,206,387
Change in net position 2,045,656 2,302,486 4,348,142
Net position - January 1 23,481,908 24,797,998 48,279,906
Net position - December 31 $25,527,564 $27,100,484 $52,628,048
Capital
Contributions Transfers - Net
Amounts reported above $4,433,109 ($226,722)
Amounts reported for business-type activities in the
statement of activities are different because:
Transfer in of capital assets from governmental activities (1,538,315) 1,538,315
Amounts reported on the statement of activities $2,894,794 $1,311,593
CHANGES IN FUND NET POSITION
Business-Type Activities - Enterprise Funds
The accompanying notes are an integral part of these financial statements.
42
CITY OF LINO LAKES, MINNESOTA
STATEMENT OF CASH FLOWS Statement 9
PROPRIETARY FUNDS
For The Year Ended December 31, 2019
601 Water 602 Sewer Totals
Cash flows from operating activities:
Receipts from customers and users $1,201,873 $1,782,897 $2,984,770
Payment to suppliers (393,323) (1,223,487) (1,616,810)
Payment to employees (292,094) (300,384) (592,478)
Net cash flows provided by operating activities 516,456 259,026 775,482
Cash flows from noncapital financing activities:
Transfers out (226,722) - (226,722)
Cash flows from capital and related financing activities:
Acquisition of capital assets (350,042) - (350,042)
Cash flows from investing activities:
Investment earnings 210,056 313,498 523,554
Net increase in cash and cash equivalents 149,748 572,524 722,272
Cash and cash equivalents - January 1 6,022,044 8,977,444 14,999,488
Cash and cash equivalents - December 31 $6,171,792 $9,549,968 $15,721,760
Reconciliation of operating income to net
cash provided by operating activities:
Operating income (loss) ($148,196) ($231,568) ($379,764)
Adjustments to reconcile operating income
(loss) to net cash flows from operating activities:
Depreciation 603,559 495,816 1,099,375
Changes in assets and liabilities:
Decrease (increase) in due from other governmental units - (256)(256)
Decrease (increase) in accounts receivable - net 29,293 12,010 41,303
Decrease (increase) in prepaid items (125)216 91
Decrease (increase) in inventory 17,402 - 17,402
Decrease (increase) in deferred outflows of resources 12,456 12,456 24,912
Increase (decrease) in payables (1,200) (21,824) (23,024)
Increase (decrease) in other accrued liabilities 10,462 (629)9,833
Increase (decrease) in compensated absences 3,195 3,195 6,390
Increase (decrease) in other post employment benefits (1,113)(1,113)(2,226)
Increase (decrease) in net pension liability 5,557 5,557 11,114
Increase (decrease) in deferred inflows of resources (14,834) (14,834) (29,668)
Total adjustments 664,652 490,594 1,155,246
Net cash provided by operating activities $516,456 $259,026 $775,482
Noncash investing, capital and financing activities:
Contributions of capital assets $2,212,553 $2,220,556 $4,433,109
Business-Type Activities - Enterprise Funds
The accompanying notes are an integral part of these financial statements.
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44
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2019
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 because of the significance of their operational or financial relationships with the City.
COMPONENT UNITS
In conformity with accounting principles generally accepted in the United States of America, the
financial statements of the component units have been included in the financial report as blended
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 funds, proprietary funds and fiduciary
funds, even though the latter are excluded from the government-wide financial statements. The
emphasis of governmental and proprietary fund financial statements is on major individual
45
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2019
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.
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.
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.
Area and Unit Charge 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.
2018 Street Reconstruction Fund accounts for street and utility improvements within the West
Shadow Lake Drive and LaMotte neighborhoods.
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.
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
46
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2019
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 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 and sewer 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 Program
Recreation 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 Program Recreation Special Revenue 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.
47
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2019
3. The budget is legally enacted through passage of a resolution on a departmental basis and can
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.
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.
7. A capital improvement program is reviewed periodically 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.
48
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2019
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 and 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.
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.
49
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2019
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. 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.
50
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2019
L. CAPITAL ASSETS
Capital assets, which include property, plant, equipment, and infrastructure assets (e.g. roads,
sidewalks, street lights, 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 initial, individual cost of more than $2,500 and an estimated useful life in excess of
one year. 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 3 to 30 years for buildings, office
furniture and equipment, vehicles, machine shop and equipment and other assets, and 15 to 50 years for
infrastructure.
M. 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.
N. 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.
O. 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
51
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2019
payments and refunds are recognized when due and payable in accordance with the benefit terms.
Investments are reported at fair value.
P. 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 position that
applies to future periods and so will not be recognized as an outflow of resources (expense) 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 position
that applies to future periods, and therefore, will not be recognized as an inflow of resources (revenue)
until that time. 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.
Q. 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.
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 and also reflects negative residual
amounts in other funds.
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2019
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 balances policy for the general fund. The policy establishes an
unassigned fund balance range of 40% - 50% of general fund operating expenditures.
R. 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 of which are members of the Federal Reserve System.
Custodial Credit Risk – Custodial credit risk is the risk that in the event of a bank failure, the City’s
deposits may not be returned to it. 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. The City has no additional deposit policies addressing custodial credit
risk. At December 31, 2019, the bank balance of the City’s deposits was insured by the FDIC or
covered by pledged collateral held in the City’s name.
Minnesota Statutes require that securities pledged as collateral be held in safekeeping by the City
Treasurer or in a financial institution other than that furnishing the collateral. Authorized collateral
includes the following:
a) United States government treasury bills, treasury notes, treasury bonds;
b) Issues of United States government agencies and instrumentalities as quoted by a recognized
industry quotation service available to the government entity;
c) General obligation securities of any state or local government with taxing powers which is rated
“A” or better by a national bond rating service, or revenue obligation securities of any state or local
government with taxing powers which is rated “AA” or better by a national bond rating service;
d) General obligation securities of a local government with taxing powers may be pledged as
collateral against funds deposited by that same local government entity;
e) Irrevocable standby letters of credit issued by Federal Home Loan Banks to a municipality
accompanied by written evidence that the bank’s public debt is rated “AA” or better by Moody’s
Investors Service, Inc. or Standard & Poor’s Corporation; and
f) Time deposits that are fully insured by the Federal Deposits Insurance Corporation.
At December 31, 2019, the carrying amount of the City’s deposits with financial institutions was $4,768,651.
53
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2019
B. INVESTMENTS
Minnesota Statutes authorize the City to invest in the following:
a) Direct obligations or obligations guaranteed by the United States or its agencies, its
instrumentalities, or organizations created by an act of congress, excluding mortgage-backed
securities defined as high risk.
b) Shares of investment companies registered under the Federal Investment Company Act of 1940 and
whose only investments are in securities described in (a) above, general obligation tax-exempt
securities, or repurchase or reverse repurchase agreements.
c) State and local securities as follows:
1) any security which is a general obligation of any state or local government with taxing powers
which is rated “A” or better by a national bond rating service;
2) any security which is a revenue obligation of any state or local government with taxing powers
which is rated “AA” or better by a national bond rating service; and
3) a general obligation of the Minnesota Housing Finance Agency which is a moral obligation of
the State of Minnesota and is rated “A” or better by a national bond rating agency.
d) Bankers acceptance of United States banks.
e) Commercial paper issued by United States corporations or their Canadian subsidiaries, of the
highest quality, and maturing in 270 days or less.
f) Repurchase or reverse repurchase agreements with banks that are members of the Federal Reserve
System with capitalization exceeding $10,000,000; a primary reporting dealer in U.S. government
securities to the Federal Reserve Bank of New York; certain Minnesota securities broker-dealers;
or, a bank qualified as a depositor.
g) General obligation temporary bonds of the same governmental entity issued under section 429.091,
subdivision 7; 469.178, subdivision 5; or 475.61, subdivision 6.
54
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2019
At December 31, 2019, the City had the following investments and maturities:
Fair Less
Investment Type Rating Value Than 1 1 - 3 3 - 6
Brokered certificates of deposit Not rated $22,924,803 $7,881,574 $10,456,546 $4,586,683
Municipal bonds * 12,251,492 2,685,184 5,973,762 3,592,546
Federal Home Loan Mortgage Corp. AA+ 1,499,855 - - 1,499,855
4M fund Not rated 4,457,891 4,457,891 - -
First American Gov't Obligation fund AAAm 3,092,898 3,092,898 - -
Total $44,226,939 $18,117,547 $16,430,308 $9,679,084
* AAA $2,312,282; AA+ $2,599,103 Total investments $44,226,939
AA $2,607,390; AA- $1,974,259 Deposits 4,768,651
A+ $2,144,214; A $614,244 Petty cash 940
Total cash and investments $48,996,530
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, 2019:
Investment Type 12/31/2019 Level 1 Level 2 Level 3
Investments at fair value:
Brokered certificates of deposit $22,924,803 $ - $22,924,803 $ -
Municipal bonds 12,251,492 - 12,251,492 -
Federal Home Loan Mortgage Corp. 1,499,855 - 1,499,855 -
$0 $36,676,150 $0
Investments not categorized:
4M fund 4,457,891 `
First American Gov't Obligation fund 3,092,898
Total investments $44,226,939
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
55
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2019
fund are valued on the basis of amortized cost. Shares may be redeemed without penalty on any
business day.
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 than 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, 2019, no individual investments exceeded 5% of the
City’s total investment portfolio.
56
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2019
Note 3 RECEIVABLES
Significant receivable balances not expected to be collected within one year of December 31, 2019 are as
follows:
Property Special
Taxes Assessments Notes
Receivable Receivable Receivable Total
Major Funds:
General Fund $33,800 $ - $ - $33,800
G.O. Improvement Note of 2009A - 2,095,200 - 2,095,200
G.O. Improvement Bonds of 2016B - 2,994,400 - 2,994,400
Area and Unit Charge - 1,808,700 - 1,808,700
Nonmajor Funds 7,100 873,100 225,000 1,105,200
Total $40,900 $7,771,400 $225,000 $8,037,300
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 $86,821 $ - $86,821
G.O. Improvement Note of 2009A - 2,120,827 2,120,827
G.O. Improvement Bonds of 2016B - 2,994,379 2,994,37 9
Area and Unit Charge - 1,890,270 1,890,270
Nonmajor Funds 18,141 933,901 952,042
Total $104,962 $7,939,377 $8,044,339
57
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2019
Note 5 CAPITAL ASSETS
Capital asset activity for the year ended December 31, 2019 was as follows:
Beginning Ending
Balance Increases Decreases Transfers Balance
Governmental activities:
Capital assets, not being depreciated:
Land $3,320,059 $212,871 $ - $ - $3,532,930
Wetland credits 167,224 3,197 - - 170,421
Construction in progress 3,595,457 8,418,607 (380,816) (1,538,315) 10,094,933
Total capital assets, not being depreciated 7,082,740 8,634,675 (380,816) (1,538,315) 13,798,284
Capital assets, being depreciated:
Buildings 11,300,659 1,035,169 - - 12,335,828
Office equipment and furniture 861,550 23,258 (170,958) - 713,850
Vehicles 4,556,854 218,796 (158,206) - 4,617,444
Machinery and shop equipment 2,707,945 262,778 (401,864) - 2,568,859
Other equipment 1,196,458 538,199 (179,260) - 1,555,397
Infrastructure 88,189,240 51,858 - - 88,241,098
Total capital assets, being depreciated 108,812,706 2,130,058 (910,288)0 110,032,476
Less accumulated depreciation for:
Buildings 4,925,227 427,124 - - 5,352,351
Office equipment and furniture 590,839 60,511 (170,676) - 480,674
Vehicles 2,611,665 321,412 (158,206) - 2,774,871
Machinery and shop equipment 1,581,699 202,207 (302,576) - 1,481,330
Other equipment 865,840 33,625 (179,260) - 720,205
Infrastructure 61,217,609 1,944,036 - - 63,161,645
Total accumulated depreciation 71,792,879 2,988,915 (810,718)0 73,971,076
Total capital assets being depreciated - net 37,019,827 (858,857)(99,570)0 36,061,400
Governmental activities capital assets - net $44,102,567 $7,775,818 ($480,386) ($1,538,315) $49,859,684
Beginning Ending
Balance Increases Decreases Transfers Balance
Business-type activities:
Capital assets, not being depreciated:
Construction in progress $1,623,032 $3,234,156 ($271,666) $1,538,315 $6,123,837
Capital assets, being depreciated:
Machinery and shop equipment 488,663 - (96,127) - 392,536
Water and sewer systems 49,838,432 282,346 - - 50,120,778
Total capital assets, being depreciated 50,327,095 282,346 (96,127)0 50,513,314
Accumulated depreciation for:
Machinery and shop equipment 327,125 19,900 (94,092) - 252,933
Water and sewer systems 18,913,923 1,079,475 - - 19,993,398
Total accumulated depreciation 19,241,048 1,099,375 (94,092)0 20,246,331
Total capital assets being depreciated - net 31,086,047 (817,029)(2,035)0 30,266,983
Business-type activities capital assets - net $32,709,079 $2,417,127 ($273,701) $1,538,315 $36,390,820
58
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2019
Depreciation expense was charged to functions/programs of the City as follows:
Governmental activities:
General government $452,015
Public safety 303,536
Public services 2,232,514
Conservation of natural resources 850
Total depreciation expense - governmental activities $2,988,915
Business-type activities:
Water $603,559
Sewer 495,816
Total depreciation expense - business-type activities $1,099,375
59
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2019
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, 2019 consisted of the
following:
Final
Issue Maturity Interest Original Payable
Date Date Rate Issue 12/31/19
Governmental activities:
General Obligation Bonds:
G.O. TIF Bonds, Series 2007A 07/15/07 02/01/24 4.00% - 4.125% $4,215,000 $1,235,000
G.O. Refunding Bonds, Series 2012A 11/15/12 02/01/24 1.00% - 2.00%2,015,000 810,000
G.O. Bonds, Series 2015A 08/01/15 02/01/31 2.00% - 3.00% 3,095,000 2,510,000
EDA Lease Revenue Bonds, Series 2015B 10/01/15 04/01/36 2.00% - 3.00% 4,350,000 3,840,000
G.O. Utility Revenue Bonds, Series 2016A 11/23/16 02/01/27 2.00% 1,420,000 1,155,000
G.O. Tax Abatement Refunding Bonds, Series 2016C 11/23/16 02/01/23 1.00% - 1.50% 1,600,000 1,130,000
G.O. Bonds, Series 2018A 12/19/18 02/01/34 3.00% - 5.00% 6,915,000 6,915,000
Total General Obligation Bonds 23,610,000 17,595,000
Special Assessment Bonds:
G.O. Imp & Utility Revenue Bonds, Series 2010A 07/09/10 02/01/20 2.00% - 3.00% 1,000,000 115,000
G.O. Improvement Bonds, Series, 2013A 07/15/13 02/01/24 1.25% - 4.00% 615,000 315,000
G.O. Improvement Bonds, Series 2014A 11/20/14 02/01/26 0.40% - 2.30% 2,645,000 1,420,000
G.O. Improvement Refunding Bonds, Series 2016B 11/23/16 02/01/21 0.875% - 1.50% 1,975,000 1,005,000
Total Special Assessment Bonds 6,235,000 2,855,000
Direct Borrowings:
G.O. Certificates of Indebtedness, Series 2015 08/25/15 12/31/20 1.50% 963,000 201,000
G.O. Certificates of Indebtedness, Series 2017 03/01/17 12/31/20 1.00% 311,000 105,000
G.O. Certificates of Indebtedness, Series 2018 02/01/18 12/31/21 1.00% 303,900 200,000
G.O. Certificates of Indebtedness, Series 2019 02/01/19 12/31/22 1.00% 388,535 388,535
G.O. Capital Note, Series 2016A 04/14/16 02/01/26 2.00% 294,525 169,950
Total Direct Borrowings 2,260,960 1,064,485
Unamortized bond premiums 575,188 476,139
Unamortized bond discounts (38,362) (13,310)
Compensated absences payable N/A 801,182
Total Government Activities $32,642,786 $22,778,496
Business-Type Activities:
Compensated absences payable N/A $39,268
60
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2019
CHANGES IN LONG-TERM DEBT
The following is a schedule of changes in City indebtedness for the year ended December 31, 2019:
Beginning Ending Due Within
Balance Additions Deletions Balance One Year
Governmental Activities:
General obligation bonds $18,780,000 $ - $1,185,000 $17,595,000 $1,240,000
Special assessment bonds 3,890,000 - 1,035,000 2,855,000 1,050,000
Direct borrowings 1,271,025 388,535 595,075 1,064,485 565,000
Total bonds and notes payable 23,941,025 388,535 2,815,075 21,514,485 2,855,000
Unamortized bond premiums 527,800 - 51,661 476,139 -
Unamortized bond discounts (15,987) - (2,677) (13,310) -
Compensated absences payable 813,872 525,435 538,125 801,182 478,866
Total governmental activities $25,266,710 $913,970 $3,402,184 $22,778,496 $3,333,866
Business-Type Activities:
Compensated absences payable $32,878 $42,194 $35,804 $39,268 $38,596
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 – These bonds were issued to finance various improvements in the water fund and will be
repaid primarily from pledged revenues derived from the constructed assets.
Certificates of Indebtedness – the certificates were issued to finance capital purchases in accordance with the
City’s Capital Equipment Replacement Schedule and will be repaid from ad valorem levies.
Capital Note – This 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.
61
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2019
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
2020 $2,290,000 $594,534 $565,000 $16,911
2021 2,515,000 541,386 264,000 6,365
2022 1,830,000 483,876 165,360 3,395
2023 1,905,000 428,672 34,650 1,403
2024 1,665,000 372,600 35,475 710
2025-2029 5,250,000 1,273,754 - -
2030-2034 4,425,000 484,200 - -
2035-2036 570,000 23,000 - -
Total $20,450,000 $4,202,022 $1,064,485 $28,784
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. For business-type activities,
compensated absences are liquidated by the Water and Sewer 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.
The future scheduled tax levies are not shown as assets in the accompanying financial statements. Future
scheduled tax levies for all bonds outstanding at December 31, 2019 totaled $17,244,281.
62
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2019
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
Certificates of Indebtedness Equipment purchases Ad valorem taxes 2016 - 2022 $912,989 $578,365 $604,408
2007A G.O. TIF Bonds Infrastructure improvements 2008 - 2023 $1,368,447 $255,181 $255,181
2011 - 2019 $116,725 $110,879 $110,524
2012A G.O. Bonds Infrastructure improvements 2013 - 2023 $840,843 $243,445 $179,211
2013A Improvement Bonds Infrastructure improvements Special assessments 2014 - 2023 $346,800 $73,755 $39,000
2014A Improvement Bonds Infrastructure improvements Special assessments 2015 - 2025 $1,488,711 $410,113 $1,198
2015A G.O. Bonds Infrastructure improvements Ad valorem taxes 2016 - 2030 $2,879,781 $260,168 $268,886
2015B EDA Lease Revenue Bonds Construction of a fire station Ad valorem taxes 2016 - 2035 $5,084,631 $303,243 $314,208
2016A Capital Note Cable communications equipment Franchise fees 2016 - 2025 $180,279 $38,029 $38,028
2016A Utility Revenue Bonds Water infrastructure improvements 2017 - 2026 $1,248,750 $160,255 $160,800
2016B Improvement Bonds Infrastructure improvements 2017 - 2020 $1,019,693 $507,585 $366,450
2016C G.O. Tax Abatement Bonds Infrastructure improvements Ad valorem taxes 2017 - 2022 $1,163,085 $262,483 $287,787
2018A G.O. Bonds Infrastructure improvements 2019-2033 $9,094,557 $174,045 $835,787
Current Year
2010A Improvement and Utility
Revenue Bonds
General and water infrastructure
improvements
Special assessments,
trunk utility charges
Revenue Pledged
Ad valorem taxes,
trunk utility charges,
special assessments
Tax increment, MSA
funding via transfers
Ad valorem taxes,
special assessments
Special assessments,
tax increment
Trunk utility charges
via transfers
63
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2019
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.
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% of average salary for
each of the first ten years and 1.7% of average salary for each additional year. Under Method 2,
the accrual rate for Coordinated Plan members is 1.7% of average salary 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.
Annuities, disability benefits, and survivor benefits are increased effective every January 1.
Beginning January 1, 2019, the postretirement increase will be 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. For
members retiring on January 1, 2024 or later, the increase will be delayed until normal retirement
64
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2019
age (age 65 if hired prior to July 1, 1989, or age 66 for individuals hired on or after July 1, 1989).
Members retiring under Rule of 90 are exempt from the delay to normal retirement.
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 bases 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. A full, unreduced pension is earned when members are age 55 and
vested, or for members who were first hired prior to July 1, 1989, when age plus years of service
equal at least 90.
Annuities, disability benefits, and survivor benefits are increased effective every January 1. Beginning
January 1, 2019, the postretirement increase will be 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.
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 2019; the City was required to contribute 7.5% for Coordinated Plan members. The City
contributions to the GERF for the year ended December 31, 2019 were $208,807. The City
contributions were equal to the required contributions as set by state statute.
2. PEPFF Contributions
Police and Fire member’s contribution rates increased from 10.8% of pay to 11.3% and employer
rates increased from 16.2% to 16.95% on January 1, 2019. The City contributions to the PEPFF
for the year ended December 31, 2019 were $452,731. The City contributions were equal to the
required contributions as set by state statute.
D. PENSION COSTS
1. GERF Pension Costs
At December 31, 2019, the City reported a liability of $2,200,453 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 to the fund in 2019. 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 $68,330. The net pension liability was measured as of June 30,
2019, and the total pension liability used to calculate the net pension liability was determined by an
65
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2019
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, 2018 through June 30, 2019, relative to the total employer contributions
received from all of PERA’s participating employers. At June 30, 2019, the City’s proportionate
share was 0.0398%, which was an increase of 0.0017% from its proportionate share measured as of
June 30, 2018.
City's proportionate share of the net pension liability $2,200,453
State of Minnesota’s proportionate share of the net
pension liability associated with the City 68,330
Total $2,268,783
For the year ended December 31, 2019, the City recognized pension expense of $258,464 for its
proportionate share of the GERF’s pension expense. In addition, the City recognized an additional
$5,117 as pension expense (and grant revenue) for its proportionate share of the State of
Minnesota’s contribution of $16 million to the GERF.
At December 31, 2019, 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 $61,578 $ -
Changes in actuarial assumptions - 174,770
Net collective between projected and
actual investment earnings - 224,356
Changes in proportion 124,187 113,155
Contributions paid to PERA
subsequent to the measurement date 103,255 -
Total $289,020 $512,281
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2019
$103,255 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 during 2020. 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
2020 ($103,476)
2021 (208,887)
2022 (17,699)
2023 3,546
2024 -
Thereafter -
($326,516)
2. PEPFF Pension Costs
At December 31, 2019, the City reported a liability of $2,711,539 for its proportionate share of the
PEPFF’s net pension liability. The net pension liability was measured as of June 30, 2019 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, 2018 through June 30, 2019, relative to the total employer contributions
received from all of PERA’s participating employers. At June 30, 2019, the City’s proportionate
share was 0.2547%, which was a decrease of 0.0121% from its proportion measured as of June 30,
2018. The City also recognized $34,384 for the year ended December 31, 2019 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 PEPFF. Legislation passed in 2013 required the State of Minnesota
to begin contributing $9 million to the PEPFF each year, until the plan is 90% funded or until the
State Patrol Plan (administered by the Minnesota State Retirement System) is 90% funded,
whoever occurs later. In addition, the state will pay $4.5 million on October 1, 2018 and October
1, 2019 in direct state aid. Thereafter, by October 1 of each year, the state will pay $9 million until
full funding is reached or July 1, 2048, whichever is earlier.
For the year ended December 31, 2019, the City recognized pension expense of $406,851 for its
proportionate share of the PEPFF’s pension expense.
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2019
At December 31, 2019, 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 $115,694 $421,284
Changes in actuarial assumptions 2,289,610 3,079,016
Net collective between projected and
actual investment earnings - 564,922
Changes in proportion 138,350 127,759
Contributions paid to PERA
subsequent to the measurement date 234,728 -
Total $2,778,382 $4,192,981
A total of $234,728 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 during 2020. 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
2020 ($175,200)
2021 (382,258)
2022 (1,106,431)
2023 (8,694)
2024 23,256
Thereafter -
($1,649,327)
The net pension liability will be liquidated by the general, water and sewer funds.
E. ACTUARIAL ASSUMPTIONS
The total pension liability in the June 30, 2019 actuarial valuation was determined using an individual entry-
age normal actuarial cost method and the following actuarial assumptions:
Inflation 2.50% per year
Active Member Payroll Growth 3.25% per year
Investment Rate of Return 7.50%
Salary increases were based on a service-related table. Mortality rates for active members, retirees,
survivors, and disabilitants for all plans were based on RP 2014 tables for males or females, as appropriate,
with slight adjustments to fit PERA’s experience. Cost of living benefit increases after retirement for
retirees are assumed to be 1.25% per year for the General Employees Plan and 1.0% per year for the Police
and Fire Plan.
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2019
Actuarial assumptions used in the June 30, 2019 valuation were based on the results of actuarial experience
studies. The most recent four-year experience study in the General Employees Plan was completed in 2019.
The most recent four-year experience study for Police and Fire Plan was completed in 2016.
The following changes in actuarial assumptions and plan provisions occurred in 2019:
General Employees Fund
Changes in Actuarial Assumptions:
The mortality projection scale was changed from MP-2017 to MP-2018.
Changes in 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.
Police and Fire Fund
The mortality projection scale was changed from MP-2017 to MP-2018.
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 35.5% 5.10%
International equity 17.5% 5.30%
Fixed Income 20.0% 0.75%
Private markets 25.0% 5.90%
Cash equivalents 2.0% 0.00%
Totals 100%
F. DISCOUNT RATE
The discount rate used to measure the total pension liability in 2019 was 7.5%. The projection of cash
flows used to determine the discount rate assumed that contributions from plan members and employers
will be made at the rate set in Minnesota statutes. Based on these assumptions, the fiduciary net
position of the GERF and the PEPFF was 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, 2019
G. PENSION LIABILITY SENSITIVITY
The following presents the City’s proportionate share of the net pension liability for all plans it
participates in, 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 1 percentage point lower or 1 percentage point higher than the current discount rate:
1% Decrease in 1% Increase in
Discount Rate (6.5%) Discount Rate (7.5%) Discount Rate (8.5%)
City's proportionate share of the
GERF net pension liability $3,617,426 $2,200,453 $1,030,460
City's proportionate share of the
PEPFF net pension liability $5,926,920 $2,711,539 $52
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, 2019 is as follows:
GERF $263,581
PEPFF 406,851
Fire Pension Plan (Note 8) 44,225
Total $714,657
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 (SVF), an agent multiple-employer lump-sum defined benefit pension plan
administered by the Public Employees Retirement Association of Minnesota (PERA). The SVF plan
covers volunteer firefighters of municipal fire departments or independent nonprofit firefighting
corporations that have elected to join the plan. At December 31, 2019 (measurement date), the plan
covered 24 active firefighters and zero vested terminated fire fighters whose pension benefits are
deferred. The plan is established and administered in accordance with Minnesota Statutes, Chapter
353G.
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2019
B. BENEFITS PROVIDED
The SVF provides lump-sum 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 per
year of service approved by the City of Lino Lakes. 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%.
C. CONTRIBUTIONS
The SVF 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
$121,630 in fire state aid to the plan for the year ended December 31, 2019. Required employer
contributions are calculated annually based on statutory provisions. The City’s statutorily-required
contributions to the SVF plan for the year ended December 31, 2019 were $0. The City’s contributions
were equal to the required contributions as set by state statute, if applicable.
D. PENSION COSTS
At December 31, 2019, the City reported a net pension asset of $317,669 for the SVF plan. The net
pension asset was measured as of December 31, 2019. 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 following table presents the changes in net
pension liability during the year.
Plan Net
Total Fiduciary Pension
Pension Net Liability
Liability Position (Asset)
(a)(b)(a-b)
Beginning balance December 31, 2018 $224,407 $389,320 ($164,913)
Changes for the year:
Service cost 52,320 - 52,320
Interest on pension liability 16,603 - 16,603
Actuarial experience (gains) / losses (22,680) - (22 ,680)
Projected investment earnings - 23,359 (23,359)
Contributions - employer - - -
Contributions - State of MN - 121,630 (121,630)
Asset (gain) / loss - 54,704 (54,704)
Benefit payouts - - -
PERA administrative fee - (694)694
Net changes 46,243 198,999 (152,756)
Balance end of year December 31, 2019 $270,650 $588,319 ($317,669)
There were no benefit provision changes during the measurement period.
71
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2019
For the year ended December 31, 2019, the City recognized pension expense of $44,225.
At December 31, 2019, the City reported deferred inflows of resources from the following sources:
Deferred Outflows Deferred Inflows
of Resources of Resources
Difference between projected and
actual investment earnings $ - $27,039
Differences between expected and
actual economic experience 41,856 24,374
Total $41,856 $51,413
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
2020 ($291)
2021 1,290
2022 4,921
2023 (15,477)
2024 -
Thereafter -
E. ACTUARIAL ASSUMPTIONS
The total pension liability at December 31, 2019, 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 2019
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 SVF plan 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.
72
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2019
G. PENSION LIABILITY SENSITIVITY
The following presents the City’s net pension asset for the SVF plan, calculated using the discount rate
disclosed in the preceding paragraph, 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 1% Increase in
Discount Rate (5.0%) Discount Rate (6.0%) Discount Rate (7.0%)
Net pension asset $296,964 $317,669 $337,322
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 policies 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 SVF 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
73
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2019
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 2019 for the
Volunteer Firefighter Fund.
I. PENSION PLAN FIDUCIARY NET POSITION
Detailed information about the SVF plan’s fiduciary net position at June 30, 2019 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.
74
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2019
C. PARTICIPANTS
As of the January 1, 2019 actuarial valuation, participants of the plan consisted of:
Active employees 42
Inactive employees or beneficiaries
currently receiving benefits 4
Total 46
D. TOTAL OPEB LIABILITY AND CHANGES IN TOTAL OPEB LIABILITY
The City’s total OPEB liability of $560,631 was measured as of December 31, 2019 and was
determined by an actuarial valuation as of January 1, 2019. Changes in the total OPEB liability during
2019 were:
Balance - beginning of year $756,644
Changes for the year:
Service cost 53,789
Interest 10,893
Changes of benefit terms -
Differences between expected and actual experience (245,168)
Changes in assumptions -
Benefit payments (15,527)
Net changes (196,013)
Balance - end of year $560,631
The OPEB liability will be liquidated by the general, water and sewer funds.
E. ACTUARIAL ASSUMPTIONS AND OTHER INPUTS
The total OPEB liability in the January 1, 2019 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 2.00%
Investment rate of return 2.00%
Healthcare cost trend rates -5.37% for 2019, 7% for 2020, decreasing 1% per year
to an ultimate rate of 3% for 2024 and beyond
Retirees' share of benefit-related costs 100%
The previous actuarial valuation included a liability for benefits provided to the beneficiary of a
deceased employee. As of the most recent actuarial valuation date, the beneficiary was not enrolled in
the City’s plan, but has been assigned a 20% probability of returning to the plan.
75
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2019
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 January 14, 2020, obtained from
www.fmsbonds.com/market-yields.
Mortality rates were based on the SOA RP-2014 Total Dataset Mortality tables with Scale MP-2019.
Based on past experience of the plan, 90% of future retirees are assumed to continue medical coverage
until age 65. 25% of future police/fire retirees are assumed to select spousal coverage. No spousal
coverage is assumed for other future retirees. 50% of police/fire employees are assumed to retire at age
55, the balance at age 65. 50% of other City employees are assumed to retire at age 62, the balance at
age 65.
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 (1%) or 1% higher (3%)
than the current discount rate:
1% Decrease Discount Rate 1% Increase
1%2%3%
Total OPEB liability $595,065 $560,631 $526,577
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 (6%
decreasing to 2%) or 1% higher (8% decreasing to 4%) than the current healthcare cost trend rates:
Healthcare Cost
1% Decrease Trend Rates 1% Increase
(6% decreasing to 2%) (7% decreasing to 3%) (8% decreasing to 4%)
Total OPEB liability $499,408 $560,631 $633,959
H. OPEB EXPENSE AND DEFERRED OUTFLOWS AND INFLOWS OF RESOURCES
RELATED TO OPEB
For the year ended December 31, 2019, the City recognized $39,649 of OPEB expense. At December
31, 2019, 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 $11,786 $279,081
76
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2019
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
2020 ($25,033)
2021 (25,033)
2022 (25,033)
2023 (25,033)
2024 (25,033)
Thereafter (142,130)
($267,295)
Note 10 STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY
A. DEFICIT FUND BALANCES
The City has deficit fund balances at December 31, 2019 as follows:
Fund Balance
Deficit
Major Funds:
G.O. Improvement Bonds of 2016B ($2,282,686)
Nonmajor Funds:
G.O. Improvement Bonds of 2010A (355)
Tax Increment Financing 1-11 (800,286)
Cedar Street Reconstruction (87,834)
The City intends to fund these deficits through future tax levies, special assessment collections, tax
increments, transfers from other funds, and various other sources.
77
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2019
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:
Administration $511,388 $513,627 $2,239
Legal consultants 125,000 132,227 7,227
Public services:
Parks 670,639 743,144 72,505
Conservation of natural resources:
Forestry 61,897 71,280 9,383
Community development:
Economic development 111,248 112,912 1,664
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, 2019 is as follows:
Receivable Payable
Short-term advances:
Major Funds:
G.O. Improvement Note of 2009A $ - $729
MSA Construction 729 -
Nonmajor Funds:
Closed Bond Fund 85,224 -
Cedar Street Reconstruction - 85,224
$85,953 $85,953
Long-term interfund loans:
Major Funds:
G.O. Improvement Bonds of 2016B $ - $2,876,643
Sewer Fund 559,110 -
Nonmajor Funds:
Closed Bond Fund 800,364 -
Building and Facilities 2,317,533 -
Tax Increment Financing 1-11 - 800,364
$3,677,007 $3,677,007
78
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2019
Note 12 INTERFUND TRANSFERS
Individual fund transfers for fiscal year 2019 are as follows:
Transfer In Transfer Out
Major Funds:
General Fund $256,480 $943,553
G.O. Improvement Note of 2009A - 62,605
G.O. Improvement Bonds of 2016B 366,450 -
Area and Unit Charge - 580,741
MSA Construction 62,605 255,181
Water Fund - 226,722
Nonmajor governmental funds 2,092,128 708,861
Total $2,777,663 $2,777,663
During 2019, transfers were made to provide funding for capital improvement projects and capital outlay in
accordance with the City’s capital improvement plan. Transfers were also made to provide resources for debt
service payments, to close debt service funds, 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.
79
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2019
Note 13 FUND BALANCE
At December 31, 2019, a summary of the governmental fund balance classifications is as follows:
G.O.Other
General Improvement Area and MSA 2018 Street Governmental
Fund Bonds of 2016B Unit Charge Construction Reconstructio n Funds Total
Nonspendable:
Prepaid items $296,907 $ - $ - $ - $ - $2,842 $299,749
Corpus of permanent fund - - - - - 100,000 100,000
Total nonspendable 296,907 0 0 0 0 102,842 399,749
Restricted for:
Debt service - - - - - 4,187,934 4,187,934
Capital improvements - - - - 380,732 900,326 1,281,058
Economic development - - - - - 225,000 225,000
Blue Heron Days - - - - - 11,120 11,120
Narcotics and forfeiture funds - - - - - 204,648 204,648
K-9 Unit purposes - - - - - 19,604 19,604
Tax increment purposes - - - - - 675,228 675,228
Environmental purposes - - - - - 45,870 45,870
Total restricted 0 0 0 0 380,732 6,269,730 6,650,462
Committed for:
Future projects 443,900 - - - - - 443,900
Recreation purposes - - - - - 25,738 25,738
Economic development - - - - - 9,714 9,714
Cable TV purposes - - - - - 140,033 140,033
Total committed 443,900 0 0 0 0 175,485 619,385
Assigned for:
Capital improvements - - 8,307,394 3,733,517 630,213 7,001,582 19,672,706
Unassigned 6,052,388 (2,282,686) - - - (888,475) 2,881,227
Total fund balance $6,793,195 ($2,282,686) $8,307,394 $3,733,517 $1,010,945 $12,661,164 $30,223,529
Note 14 PROPERTY UNDER LEASE AGREEMENT
The City entered into an agreement to lease space within its City Hall Complex, which at year end had a cost of
$4,744,742 and a net book value of $1,488,852, to New Creations Child Care and Learning Center, LLC. The lease
expires June 30, 2029, although the City has the option to terminate the lease with no less than 12 months notice any
time after the 61st month of the lease. Approximate future minimum lease payments receivable under the operating
lease are as follows:
Year Ending
December 31, Amount
2020 $82,653
2021 85,120
2022 87,679
2023 90,329
2024 93,025
Thereafter 454,022
$892,828
80
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2019
Note 15 TAX INCREMENT DISTRICTS
The City is the administrating authority for four 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, 2019:
TIF 1-5 TIF 1-11 TIF 1-12
Cottage TIF 1-10 Woods Clearwater
Homesteads Panattoni Edge Creek
Authorizing law M.S. 469 M.S. 469 M.S. 469 M.S. 469
Year established 1994 2004 2005 2006
Final year of district 2022 2023 2031 2026
Net tax capacity:
Original $128 $15,869 $21,032 $21,416
Current (payable 2019) 40,398 243,818 224,749 371,626
Captured - retained $40,270 $227,949 $203,717 $350,210
Note 16 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, 2019.
C. COMMITTED CONTRACTS
At December 31, 2019, the City had commitments of $4,910,154 for uncompleted construction
contracts. In addition, the City has entered into construction contracts during 2020 totaling $2,467,839.
81
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2019
Note 17 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 18 INSURANCE RECOVERY
During 2019, the City received insurance proceeds in the amount of $711,854 relating to storm damage. The
insurance proceeds were expended during the year to replace the roof of the Civic Complex.
Note 19 PRESENTATION OF DEPOSITS PAYABLE
For the year ended December 31, 2019, the City implemented GASB Statement No. 84, Fiduciary Activities.
Based on the guidance provided by GASB 84, the City’s developer deposits no longer meet the definition of a
fiduciary activity. Therefore, the amounts and activity previously reported in a fiduciary fund are now reported
in the General Fund. This reclassification had no effect on beginning net position or fund balance.
82
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2019
Note 20 RECENTLY ISSUED ACCOUNTING STANDARDS
The Governmental Accounting Standards Board (GASB) recently approved the following statements which
were not implemented for these financial statements:
Statement No. 87 Leases. The provisions of this Statement are effective for reporting periods beginning
after June 15, 2021.
Statement No. 91 Conduit Debt Obligations. The provisions of this Statement are effective for reporting
periods beginning after December 15, 2021.
Statement No. 92 Omnibus 2020. The provisions of this Statement are effective for reporting periods
beginning after June 15, 2021.
Statement No. 93 Replacement of Interbank Offered Rates. The provisions of this Statement contain
multiple effective dates, the first being for reporting periods beginning after June 15, 2020.
Statement No. 94 Public-Private and Public-Public Partnerships and Availability Payment Arrangements.
The provisions of this Statement are effective for reporting periods beginning after June 15, 2022.
The effect these standards may have on future financial statements is not determinable at this time, but it is
expected that Statement No. 87 may have a material impact.
Note 21 SUBSEQUENT EVENTS AND UNCERTAINTIES
The COVID-19 pandemic continues to cause rapidly changing disruptions worldwide. Management has
evaluated these conditions and believes that it is not possible to reasonably estimate the financial impact, if any,
of COVID-19 on the City’s financial statements at December 31, 2019.
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84
REQUIRED SUPPLEMENTARY INFORMATION
85
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, 2019
Budgeted Amounts
2019 Actual
Amounts
Variance with
Final Budget -
Positive
(Negative)
Original Final
Revenues:
General propery taxes:
Current and delinquent $8,228,124 $7,066,644 $7,058,562 ($8,082)
Fiscal disparities - 1,161,480 1,102,010 (59,470)
Total general property taxes 8,228,124 8,228,124 8,160,572 (67,552)
Licenses and permits:
Business 137,600 137,285 145,822 8,537
Non-business 764,859 757,859 795,747 37,888
Total licenses and permits 902,459 895,144 941,569 46,425
Intergovernmental:
State:
Police state aid 224,661 249,661 251,553 1,892
OTS grant - - 22,033 22,033
MSA maintenance 250,000 255,000 255,335 335
Other 14,000 45,185 45,350 165
County solid waste grant 88,445 88,445 71,018 (17,427)
Total intergovernmental 577,106 638,291 645,289 6,998
Special assessments 4,000 4,000 751 (3,249)
Charges for services:
General government 18,477 35,677 43,213 7,536
Engineering and planning fees 26,982 26,982 29,461 2,479
Public safety 200,800 190,800 181,858 (8,942)
Public services 11,000 18,000 18,120 120
Investment management charge to other funds 50,000 50,000 50,000 -
Total charges for services 307,259 321,459 322,652 1,193
Fines and forfeits 119,132 99,132 98,390 (742)
Investment earnings 30,000 30,000 159,482 129,482
Miscellaneous:
Gas franchise fees 50,000 55,000 58,706 3,706
Building lease revenue 107,463 107,463 107,963 500
Refunds and reimbursements 50,000 20,000 19,103 (897)
Donations 500 500 550 50
Other 3,500 5,700 3,957 (1,743)
Total miscellaneous 211,463 188,663 190,279 1,616
Total revenues 10,379,543 10,404,813 10,518,984 114,171
See accompanying notes to the required supplementary information.
86
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, 2019
Budgeted Amounts
2019 Actual
Amounts
Variance with
Final Budget -
Positive
(Negative)
Original Final
Expenditures:
General government:
Mayor and city council:
Current:
Personal services 41,841 41,841 41,133 708
Other services and charges 23,200 19,700 19,453 247
Contractual services 17,500 17,500 18,061 (561)
Total mayor and city council 82,541 79,041 78,647 394
Elections:
Current:
Personal services 10,082 10,082 8,879 1,203
Supplies 800 800 461 339
Other services and charges 2,000 2,000 1,518 482
Contractual services 500 - 4,741 (4,741)
Capital outlay 4,800 4,800 - 4,800
Total elections 18,182 17,682 15,599 2,083
Administration:
Current:
Personal services 493,703 480,569 475,777 4,792
Other services and charges 22,860 22,860 31,336 (8,476)
Contractual services 7,959 7,959 6,514 1,445
Total administration 524,522 511,388 513,627 (2,239)
Finance:
Current:
Personal services 348,805 348,805 350,195 (1,390)
Supplies 1,000 1,000 202 798
Other services and charges 202,500 234,190 217,010 17,180
Contractual services 106,167 106,167 106,999 (832)
Total finance 658,472 690,162 674,406 15,756
Cable TV:
Current:
Personal services 2,643 2,643 2,471 172
Legal consultants:
Current:
Contractual services 125,000 125,000 132,227 (7,227)
Engineering/planning:
Current:
Contractual services 112,760 112,760 103,307 9,453
See accompanying notes to the required supplementary information.
87
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, 2019
Budgeted Amounts
2019 Actual
Amounts
Variance with
Final Budget -
Positive
(Negative)
Original Final
Expenditures: (continued)
General government: (continued)
Charter commission:
Current:
Other services and charges 2,500 1,000 325 675
Government buildings:
Current:
Personal services 2,487 2,487 2,374 113
Supplies 42,400 42,400 35,283 7,117
Other services and charges 380,245 380,245 354,684 25,561
Contractual services 68,200 68,200 75,287 (7,087)
Capital outlay - 998,334 969,313 29,021
Total government buildings 493,332 1,491,666 1,436,941 54,725
Total general government 2,019,952 3,031,342 2,957,550 73,792
Public safety:
Police:
Current:
Personal services 3,747,049 3,650,720 3,639,202 11,518
Supplies 36,025 36,025 30,710 5,315
Other services and charges 126,786 126,786 117,918 8,868
Contractual services 41,450 41,450 39,087 2,363
Capital outlay 24,802 24,802 18,087 6,715
Total police 3,976,112 3,879,783 3,845,004 34,779
Fire protection:
Current:
Personal services 529,734 483,751 442,298 41,453
Supplies 25,650 23,312 15,502 7,810
Other services and charges 46,355 46,355 45,810 545
Contractual services 42,783 42,783 31,564 11,219
Capital outlay 29,750 32,088 29,764 2,324
Total fire protection 674,272 628,289 564,938 63,351
Building inspection:
Current:
Personal services 331,033 331,033 307,747 23,286
Supplies 2,150 2,150 1,221 929
Other services and charges 11,240 11,240 9,997 1,243
Contractual services 3,325 3,325 2,240 1,085
Total building inspection 347,748 347,748 321,205 26,543
Total public safety 4,998,132 4,855,820 4,731,147 124,673
See accompanying notes to the required supplementary information.
88
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, 2019
Budgeted Amounts
2019 Actual
Amounts
Variance with
Final Budget -
Positive
(Negative)
Original Final
Expenditures: (continued)
Public services:
Streets:
Current:
Personal services 611,149 611,149 633,020 (21,871)
Supplies 144,000 139,000 114,227 24,773
Other services and charges 110,600 100,600 80,955 19,645
Contractual services 88,000 88,000 106,711 (18,711)
Capital outlay 10,100 10,100 8,843 1,257
Total streets 963,849 948,849 943,756 5,093
Fleet:
Current:
Personal services 127,684 127,684 132,370 (4,686)
Supplies 168,000 158,000 165,017 (7,017)
Other services and charges 82,273 82,273 94,496 (12,223)
Contractual services 70,000 65,000 35,958 29,042
Capital outlay - 5,000 4,986 14
Total fleet 447,957 437,957 432,827 5,130
Parks:
Current:
Personal services 493,104 493,104 493,422 (318)
Supplies 43,000 49,185 56,219 (7,034)
Other services and charges 39,650 39,650 74,556 (34,906)
Contractual services 73,700 73,700 112,127 (38,427)
Capital outlay 15,000 15,000 6,820 8,180
Total parks 664,454 670,639 743,144 (72,505)
Recreation:
Current:
Personal services 169,509 146,364 138,541 7,823
Supplies 2,500 2,500 2,517 (17)
Other services and charges 17,800 17,800 16,060 1,740
Contractual services 500 500 300 200
Capital outlay 10,000 10,000 9,895 105
Total recreation 200,309 177,164 167,313 9,851
Total public services 2,276,569 2,234,609 2,287,040 (52,431)
See accompanying notes to the required supplementary information.
89
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, 2019
Budgeted Amounts
2019 Actual
Amounts
Variance with
Final Budget -
Positive
(Negative)
Original Final
Expenditures: (continued)
Conservation of natural resources:
Forestry:
Current:
Personal services 38,567 38,567 45,230 (6,663)
Supplies 2,950 2,950 1,943 1,007
Other services and charges 380 380 271 109
Contractual services 20,000 20,000 23,836 (3,836)
Total forestry 61,897 61,897 71,280 (9,383)
Environmental:
Current:
Personal services 52,505 52,505 52,029 476
Supplies 1,000 1,000 1,384 (384)
Other services and charges 9,430 9,430 5,565 3,865
Contractual services 1,100 1,100 1,169 (69)
Total environmental 64,035 64,035 60,147 3,888
Solid waste abatement:
Current:
Personal services 55,525 55,525 52,424 3,101
Supplies 3,000 3,000 1,458 1,542
Other services and charges 7,220 7,220 766 6,454
Contractual services 22,700 22,700 21,844 856
Total solid waste abatement 88,445 88,445 76,492 11,953
Total conservation of natural resources 214,377 214,377 207,919 6,458
Community development:
Community development:
Current:
Personal services 212,964 211,906 210,409 1,497
Supplies 100 100 - 100
Other services and charges 7,900 7,900 5,017 2,883
Contractual services 925 925 625 300
Total community development 221,889 220,831 216,051 4,780
Economic development:
Current:
Personal services 21,652 18,423 15,727 2,696
Other services and charges 88,600 92,100 96,490 (4,390)
Contractual services 725 725 695 30
Total economic development 110,977 111,248 112,912 (1,664)
See accompanying notes to the required supplementary information.
90
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, 2019
Budgeted Amounts
2019 Actual
Amounts
Variance with
Final Budget -
Positive
(Negative)
Original Final
Expenditures: (continued)
Planning and zoning commission:
Current:
Personal services 107,970 107,970 108,059 (89)
Supplies 200 200 186 14
Other services and charges 16,250 16,250 10,551 5,699
Contractual services 38,000 13,000 5,297 7,703
Total planning and zoning commission 162,420 137,420 124,093 13,327
Total community development 495,286 469,499 453,056 16,443
Other:
Contingency 75,000 - - -
Total expenditures 10,079,316 10,805,647 10,636,712 168,935
Revenues over (under) expenditures 300,227 (400,834) (117,728) 283,106
Other financing sources (uses):
Insurance recovery - 711,854 711,854 -
Transfers in - 256,480 256,480 -
Transfers out (895,000) (943,145) (943,553)(408)
Total other financing sources (uses)(895,000) 25,189 24,781 (408)
Net change in fund balance ($594,773) ($375,645) (92,947) $282,698
Fund balance - January 1 6,886,142
Fund balance - December 31 $6,793,195
See accompanying notes to the required supplementary information.
91
CITY OF LINO LAKES, MINNESOTA
REQUIRED SUPPLEMENTARY INFORMATION Statement 11
SCHEDULE OF CHANGES IN THE TOTAL OPEB LIABILITY AND RELATED RATIOS
For The Last Ten Years
2019 2018 2017
Total OPEB liability:
Service cost $53,789 $16,547 $16,990
Interest 10,893 21,355 22,542
Changes of benefit terms - - -
Differences between expected and actual experience (245,168) - (51,083)
Changes in assumptions - - -
Benefit payments (15,527)(27,798)(31,536)
Net change in total OPEB liability (196,013)10,104 (43,087)
Total OPEB liability - beginning 756,644 746,540 789,627
Total OPEB liability - ending $560,631 $756,644 $746,540
Covered-employee payroll $3,379,110 $3,240,932 $3,499,836
Total OPEB liability as a percentage of covered-employee payroll 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.
92
CITY OF LINO LAKES, MINNESOTA
REQUIRED SUPPLEMENTARY INFORMATION Statement 12
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%
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.
93
CITY OF LINO LAKES, MINNESOTA
REQUIRED SUPPLEMENTARY INFORMATION Statement 13
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%
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.
94
CITY OF LINO LAKES, MINNESOTA
REQUIRED SUPPLEMENTARY INFORMATION Statement 14
SCHEDULE OF PROPORTIONATE SHARE OF NET PENSION LIABILITY -
PUBLIC EMPLOYEES POLICE AND FIRE FUND
For The Last Ten Years
Proportionate Share
Proportionate of the Net Pension Plan Fiduciary
Proportion Share (Amount) Liability as a Net Position as
Measurement Fiscal Year (Percentage) of of the Net Percentage of its a Percentage
Date Ending the Net Pension Pension Covered Covered of the Total
June 30, December 31, Liability Liability (a) Payroll (b) Payroll (a/b) Pension Liability
2015 2015 0.2490%$2,829,223 $2,284,973 123.8%86.6%
2016 2016 0.2590%10,394,121 2,495,778 416.5%63.9%
2017 2017 0.2570%3,469,806 2,643,314 131.3%85.4%
2018 2018 0.2426%2,585,866 2,556,951 101.1%88.8%
2019 2019 0.2547%2,711,539 2,689,536 100.8%89.3%
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.
95
CITY OF LINO LAKES, MINNESOTA
REQUIRED SUPPLEMENTARY INFORMATION Statement 15
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%
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.
96
CITY OF LINO LAKES, MINNESOTA
REQUIRED SUPPLEMENTARY INFORMATION Statement 16
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 and measurement date December 31, 2019 December 31, 2018 December 31, 2017
Total pension liability:
Service cost $52,320 $48,182 $47,952
Interest on pension liability 16,603 8,754 6,191
Changes of benefit terms - - -
Differences between expected and actual experience (22,680)69,760 (11,672)
Changes of assumptions - - -
Benefit payments, including refunds of employee contributions - - -
Net change in total pension liability 46,243 126,696 42,471
Total pension liability - beginning 224,407 97,711 55,240
Total pension liability - ending (a)$270,650 $224,407 $97,711
Plan fiduciary net position:
Contributions - employer $ - $ - $ -
Contributions - State of Minnesota 121,630 118,144 113,797
Contributions - other - 64,869 58,800
Net investment income 78,063 (18,696)9,153
Benefit payments, including refunds of employee contributions - - -
Administrative expense (694)(702)(572)
Net change in plan fiduciary net position 198,999 163,615 181,178
Plan fiduciary net position - beginning 389,320 225,705 44,527
Plan fiduciary net position - ending (b)$588,319 $389,320 $225,705
Net pension liability/(asset) - ending (a) - (b)($317,669)($164,913)($127,994)
Plan fiduciary net position as a percentage of the total pension liability 217%173%231%
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.
See accompanying notes to the required supplementary information.
97
CITY OF LINO LAKES, MINNESOTA
REQUIRED SUPPLEMENTARY INFORMATION Statement 17
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
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. available
Additional years will be reported as they become
See accompanying notes to the required supplementary information.
98
CITY OF LINO LAKES, MINNESOTA
REQUIRED SUPPLEMENTARY INFORMATION
NOTES TO RSI
December 31, 2019
Note A LEGAL COMPLIANCE – BUDGETS
The General Fund budget is 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.
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. The previous actuarial valuation included a liability for benefits provided to the beneficiary of
a deceased employee. As of the most recent actuarial valuation date, the beneficiary was not enrolled in the
City’s plan, but has been assigned a 20% probability of returning to the plan.
Note C PENSION INFORMATION
PERA – General Employees Retirement Fund
2019 Changes in Actuarial Assumptions:
The mortality projection scale was changed from MP-2017 to MP-2018
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%.
99
CITY OF LINO LAKES, MINNESOTA
REQUIRED SUPPLEMENTARY INFORMATION
NOTES TO RSI
December 31, 2019
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
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 percent lower than the previous rates.
Assumed rates of retirement were changed, resulting in fewer retirements.
The Combined Service Annuity (CSA) load was 30 percent for vested and non-vested deferred
members. The CSA has been changed to 33 percent 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%.
100
CITY OF LINO LAKES, MINNESOTA
REQUIRED SUPPLEMENTARY INFORMATION
NOTES TO RSI
December 31, 2019
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
There are no factors that affect trends in the amounts reported, such as change of benefit terms or
assumptions. With only three years reported in the RSI, there is no additional information to include in the
notes.
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102
COMBINING AND INDIVIDUAL NONMAJOR
FUND FINANCIAL STATEMENTS AND SCHEDULES
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104
SPECIAL REVENUE FUNDS
Special Revenue Funds are used to account for the proceeds of specific revenue sources that
are legally restricted to expenditures for specified purposes.
DEBT SERVICE FUNDS
Debt Service Funds are used to 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.
105
CITY OF LINO LAKES, MINNESOTA
COMBINING BALANCE SHEET Statement 18
NONMAJOR GOVERNMENTAL FUNDS
December 31, 2019
Permanent
Fund Total
Environment & Nonmajor
Special Debt Capital Stewardship Governmental
Revenue Service Project Fund Funds
Assets
Cash and investments $415,882 $4,178,039 $5,516,731 $145,870 $10,256,522
Accounts receivable - net - - 24,343 - 24,343
Prepaid items 2,842 - - - 2,842
Advances to other funds - - 85,224 - 85,224
Taxes receivable:
Due from county - 17,590 78 - 17,668
Delinquent - 17,305 836 - 18,141
Special assessments receivable:
Due from county - - 409 - 409
Delinquent - 257 13,573 - 13,830
Deferred - 712,295 207,776 - 920,071
Interfund loan receivable - - 3,117,897 - 3,117,897
Long-term note receivable 225,000 - - - 225,000
Total assets $643,724 $4,925,486 $8,966,867 $145,870 $14,681,947
Liabilities, Deferred Inflows of Resources, and Fund Balance
Liabilities:
Accounts payable $4,716 $8,050 $160,773 $ - $173,539
Due to other governments 309 - - - 309
Advances from other funds - - 85,224 - 85,224
Contracts payable - - 9,305 - 9,305
Interfund loan payable - - 800,364 - 800,364
Total liabilities 5,025 8,050 1,055,666 0 1,068,741
Deferred inflows of resources:
Unavailable revenue - 729,857 222,185 - 952,042
Fund balance:
Nonspendable 2,842 - - 100,000 102,842
Restricted 460,372 4,187,934 1,575,554 45,870 6,269,730
Committed 175,485 - - - 175,485
Assigned - - 7,001,582 - 7,001,582
Unassigned - (355) (888,120) - (888,475)
Total fund balance 638,699 4,187,579 7,689,016 145,870 12,661,164
Total liabilities, deferred inflows
of resources, and fund balance $643,724 $4,925,486 $8,966,867 $145,870 $14,681,947
106
CITY OF LINO LAKES, MINNESOTA
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND Statement 19
CHANGES IN FUND BALANCE
NONMAJOR GOVERNMENTAL FUNDS
For The Year Ended December 31, 2019
Permanent
Fund Total
Environment & Nonmajor
Special Debt Capital Stewardship Governmental
Revenue Service Project Fund Funds
Revenues:
General property taxes $ - $1,853,669 $55 $ - $1,853,724
Tax increment - - 671,296 - 671,296
Special assessments - 497,290 803,873 - 1,301,163
Charges for services 124,063 - 1,144,954 - 1,269,017
Fines and forfeits 33,546 - - - 33,546
Investment earnings 15,979 92,702 235,349 4,817 348,847
Miscellaneous 26,555 38,028 1,468 8,800 74,851
Total revenues 200,143 2,481,689 2,856,995 13,617 5,552,444
Expenditures:
Current:
General government - - 19,504 - 19,504
Public safety 36,826 - - - 36,826
Public services 114,236 - 974,196 1,600 1,090,032
Community development 409 - 226,954 - 227,363
Capital outlay:
General government - - 83,417 - 83,417
Public safety 25,774 - 71,079 - 96,853
Public services 85,000 - 1,374,668 - 1,459,668
Debt service:
Principal - 2,325,075 - - 2,325,075
Interest and fiscal charges - 544,886 - - 544,886
Total expenditures 262,245 2,869,961 2,749,818 1,600 5,883,624
Revenues over (under) expenditures (62,102) (388,272) 107,177 12,017 (331,180)
Other financing sources (uses):
Transfers in 117,158 836,695 1,138,275 - 2,092,128
Transfers out (83,604) (1,553) (623,704) - (708,861)
Issuance of debt - - 388,535 - 388,535
Proceeds from sale of capital assets 6,395 - 71,591 - 77,986
Total other financing sources (uses) 39,949 835,142 974,697 0 1,849,788
Net change in fund balance (22,153) 446,870 1,081,874 12,017 1,518,608
Fund balance - January 1 660,852 3,740,709 6,607,142 133,853 11,142,556
Fund balance - December 31 $638,699 $4,187,579 $7,689,016 $145,870 $12,661,164
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108
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.
Program Recreation – established to account for various self-supporting recreational
programs.
Economic Development Authority – established to account for the receipt and uses of
funds for economic development purposes.
Cable TV and Communications Fund – 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 – accounts for donations received by the City which are restricted for K-9 Unit
purposes.
109
CITY OF LINO LAKES, MINNESOTA
SUBCOMBINING BALANCE SHEET
NONMAJOR SPECIAL REVENUE FUNDS
December 31, 2019
203 204 Cable
201 Economic TV and
Program Development Communications 205 Blue
Recreation Authority Fund Heron Days
Assets
Cash and investments $29,819 $9,714 $140,489 $11,129
Prepaid items 2,547 - - 295
Long-term note receivable - 225,000 - -
Total assets $32,366 $234,714 $140,489 $11,424
Liabilities and Fund Balance
Liabilities:
Accounts payable $4,081 $ - $456 $9
Due to other governments - - - -
Total liabilities 4,081 - 456 9
Fund balance:
Nonspendable 2,547 - - 295
Restricted - 225,000 - 11,120
Committed 25,738 9,714 140,033 -
Total fund balance 28,285 234,714 140,033 11,415
Total liabilities and fund balance $32,366 $234,714 $140,489 $11,424
110
Statement 20
Total
206 210 Nonmajor
Federal 207 State Federal Special
Forfeitures - Narcotics 208 DUI 209 Other Forfeitures - 211 K-9 Revenue
Justice Forfeitures Forfeitures Forfeitures Treasury Unit Funds
$19,591 $30,061 $67,534 $1,564 $86,377 $19,604 $415,882
- - - - - - 2,842
- - - - - - 225,000
$19,591 $30,061 $67,534 $1,564 $86,377 $19,604 $643,724
$ - $85 $85 $ - $ - $ - $4,716
- 193 116 - - - 309
- 278 201 - - - 5,025
- - - - - - 2,842
19,591 29,783 67,333 1,564 86,377 19,604 460,372
- - - - - - 175,485
19,591 29,783 67,333 1,564 86,377 19,604 638,699
$19,591 $30,061 $67,534 $1,564 $86,377 $19,604 $643,724
111
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, 2019
203 204 Cable
201 Economic TV and
Program Development Communications 205 Blue
Recreation Authority Fund Heron Days
Revenues:
Charges for services $59,544 $ - $64,519 $ -
Fines and forfeits - - - -
Investment earnings 946 2,218 4,507 488
Miscellaneous 1,108 - - 24,947
Total revenues 61,598 2,218 69,026 25,435
Expenditures:
Current:
Public safety - - - -
Public services 86,699 - 3,568 23,969
Community development - 409 - -
Capital outlay:
Public safety - - - -
Public services - 85,000 - -
Total expenditures 86,699 85,409 3,568 23,969
Revenues over (under) expenditures (25,101) (83,191) 65,458 1,466
Other financing sources (uses):
Transfers in 33,145 409 - -
Transfers out - - - -
Proceeds from sale of capital assets - 2,955 - -
Total other financing sources (uses)33,145 3,364 0 0
Net change in fund balance 8,044 (79,827) 65,458 1,466
Fund balance - January 1 20,241 314,541 74,575 9,949
Fund balance - December 31 $28,285 $234,714 $140,033 $11,415
112
Statement 21
Total
206 210 Nonmajor
Federal 207 State Federal Special
Forfeitures - Narcotics 208 DUI 209 Other Forfeitures - 211 K-9 Revenue
Justice Forfeitures Forfeitures Forfeitures Treasury Unit Funds
$ - $ - $ - $ - $ - $ - $124,063
- 17,641 14,820 1,085 - - 33,546
1,253 848 2,083 45 2,773 818 15,979
- - - - - 500 26,555
1,253 18,489 16,903 1,130 2,773 1,318 200,143
3,359 7,632 6,677 255 - 18,903 36,826
- - - - - - 114,236
- - - - - - 409
25,774 - - - - - 25,774
- - - - - - 85,000
29,133 7,632 6,677 255 0 18,903 262,245
(27,880) 10,857 10,226 875 2,773 (17,585)(62,102)
- - - - 83,604 - 117,158
(83,604) - - - - - (83,604)
- - 3,440 - - - 6,395
(83,604)0 3,440 0 83,604 0 39,949
(111,484) 10,857 13,666 875 86,377 (17,585)(22,153)
131,075 18,926 53,667 689 - 37,189 660,852
$19,591 $29,783 $67,333 $1,564 $86,377 $19,604 $638,699
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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.
115
CITY OF LINO LAKES, MINNESOTA
SUBCOMBINING BALANCE SHEET
NONMAJOR DEBT SERVICE FUNDS
December 31, 2019
334 G.O.
332 G.O. Improvement 336 G.O.
315 TIF and Utility 335 G.O. Improvement
Certificates Bonds Bonds Bonds Bonds
of Indebtedness of 2007A of 2010A of 2012A of 2013A
Assets
Cash and investments $249,200 $150,051 $ - $203,425 $418,048
Taxes receivable:
Due from county 5,736 - - 1,700 -
Delinquent 5,832 - - 1,767 -
Special assessments receivable:
Delinquent - - - - -
Deferred - - - - 225,668
Total assets $260,768 $150,051 $0 $206,892 $643,716
Liabilities, Deferred Inflows of Resources, and Fund Balance
Liabilities:
Accounts payable $ - $355 $355 $355 $355
Deferred inflows of resources:
Unavailable revenue 5,832 - - 1,767 225,668
Fund balance:
Restricted 254,936 149,696 - 204,770 417,693
Unassigned - - (355) - -
Total fund balance 254,936 149,696 (355) 204,770 417,693
Total liabilities, deferred inflows of
resources, and fund balance $260,768 $150,051 $0 $206,892 $643,716
116
Statement 22
339 EDA 341 G.O. 343 G.O. Total
337 G.O. Lease 340 G.O. Utility Tax Nonmajor
Improvement 338 G.O. Revenue Capital Revenue Abatement 344 G.O. Debt
Bonds Bonds Bonds Note Bonds Bonds Bonds Service
of 2014A of 2015A of 2015B of 2016A of 2016A of 2016C of 2018A Funds
$932,086 $619,032 $298,513 $1,194 $266,634 $375,528 $664,328 $4,178,039
- 2,552 2,982 - - 2,731 1,889 17,590
- 2,582 3,012 - - 2,838 1,274 17,305
257 - - - - - - 257
- - - - - - 486,627 712,295
$932,343 $624,166 $304,507 $1,194 $266,634 $381,097 $1,154,118 $4,925,486
$3,455 $355 $355 $ - $805 $805 $855 $8,050
257 2,582 3,012 - - 2,838 487,901 729,857
928,631 621,229 301,140 1,194 265,829 377,454 665,362 4,187,934
- - - - - - - (355)
928,631 621,229 301,140 1,194 265,829 377,454 665,362 4,187,579
$932,343 $624,166 $304,507 $1,194 $266,634 $381,097 $1,154,118 $4,925,486
117
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, 2019
334 G.O.
331 G.O. 332 G.O. Improvement
315 CIP TIF and Utility 335 G.O.
Certificates of Bonds Bonds Bonds Bonds
Indebtedness of 2006E of 2007A of 2010A of 2012A
Revenues:
General property taxes $604,408 $763 $ - $ - $179,198
Special assessments 40 16 - 247 13
Investment earnings 11,996 - - - 3,093
Miscellaneous - - - - -
Total revenues 616,444 779 0 247 182,304
Expenditures:
Debt service:
Principal 562,900 - 200,000 105,000 230,000
Interest and fiscal charges 15,465 - 55,181 5,879 13,445
Total expenditures 578,365 0 255,181 110,879 243,445
Revenues over (under) expenditures 38,079 779 (255,181) (110,632) (61,141)
Other financing sources (uses):
Transfers in - 774 255,181 110,277 -
Transfers out - (1,553) - - -
Total other financing sources (uses)0 (779) 255,181 110,277 0
Net change in fund balance 38,079 0 0 (355) (61,141)
Fund balance - January 1 216,857 - 149,696 - 265,911
Fund balance - December 31 $254,936 $0 $149,696 ($355) $204,770
118
Statement 23
339 EDA 341 G.O. 343 G.O. Total
336 G.O. 337 G.O. Lease 340 G.O. Utility Tax Nonmajor
Improvement Improvement 338 G.O. Revenue Capital Revenue Abatement 344 G.O. Debt
Bonds Bonds Bonds Bonds Note Bonds Bonds Bonds Service
of 2013A of 2014A of 2015A of 2015B of 2016A of 2016A of 2016C of 2018A Funds
$ - $ - $268,886 $314,208 $ - $ - $287,787 $198,419 $1,853,669
39,000 1,198 18 21 - - 21 456,716 497,290
13,558 27,739 15,376 6,344 605 4,008 6,363 3,620 92,702
- - - - 38,028 - - - 38,028
52,558 28,937 284,280 320,573 38,633 4,008 294,171 658,755 2,481,689
60,000 380,000 200,000 175,000 32,175 135,000 245,000 - 2,325,075
13,755 30,113 60,168 128,243 5,854 25,255 17,483 174,045 544,886
73,755 410,113 260,168 303,243 38,029 160,255 262,483 174,045 2,869,961
(21,197) (381,176) 24,112 17,330 604 (156,247) 31,688 484,710 (388,272)
- 129,011 - - - 160,800 - 180,652 836,695
- - - - - - - - (1,553)
0 129,011 0 0 0 160,800 0 180,652 835,142
(21,197) (252,165) 24,112 17,330 604 4,553 31,688 665,362 446,870
438,890 1,180,796 597,117 283,810 590 261,276 345,766 - 3,740,709
$417,693 $928,631 $621,229 $301,140 $1,194 $265,829 $377,454 $665,362 $4,187,579
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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 Fund – 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.
Capital Equipment Revolving – to account for proceeds from Equipment Certificates and
funds held to purchase capital equipment.
Office Equipment Revolving – 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 money received from levies, assessments, and
developer charges for future street maintenance projects.
Surface Water Management – to account for the financing of surface water management
and storm water improvements.
Street Reconstruction – to account for the financing of future reconstruction of City
streets.
Surface Water Maintenance – to account for surface water maintenance activities.
Park and Trail Improvements – to account for park and trail improvement activities.
2040 Comp Plan Update – this fund accounts for the financing sources received and
expenditures incurred to update the City’s 2040 Comprehensive Plan.
Cedar Street Reconstruction – this fund accounts for the activities relating to the
construction of roadway improvements on East Cedar Street & Elmcrest Avenue North.
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CITY OF LINO LAKES, MINNESOTA
SUBCOMBINING BALANCE SHEET Statement 24
NONMAJOR CAPITAL PROJECT FUNDS Page 1 of 2
December 31, 2019
402 Capital 403 Office 405
301 Closed 401 Building Equipment Equipment Dedicated
Bond Fund and Facilities Revolving Revolving Parks
Assets
Cash and investments $157,083 $81,774 $612,632 $48,262 $906,692
Accounts receivable - net - 18,384 5,959 - -
Advances to other funds 85,224 - - - -
Taxes receivable:
Due from county - - - - -
Delinquent 836 - - - -
Special assessments receivable:
Due from county - - - - -
Delinquent 8,877 - - - -
Deferred 14,140 - - - -
Interfund loan receivable 800,364 2,317,533 - - -
Total assets $1,066,524 $2,417,691 $618,591 $48,262 $906,692
Liabilities, Deferred Inflows of Resources, and Fund Balance
Liabilities:
Accounts payable $ - $10,129 $ - $ - $681
Advances from other funds - - - - -
Contracts payable - - - - 5,685
Interfund loan payable - - - - -
Total liabilities 0 10,129 0 0 6,366
Deferred inflows of resources:
Unavailable revenue 23,853 - - - -
Fund balance:
Restricted - - - - 900,326
Assigned 1,042,671 2,407,562 618,591 48,262 -
Unassigned - - - - -
Total fund balance 1,042,671 2,407,562 618,591 48,262 900,326
Total liabilities, deferred inflows of
resources, and fund balance $1,066,524 $2,417,691 $618,591 $48,262 $906,692
123
CITY OF LINO LAKES, MINNESOTA
SUBCOMBINING BALANCE SHEET
NONMAJOR CAPITAL PROJECT FUNDS
December 31, 2019
411 Tax 417 Tax 418 Tax 419 Tax 421
Increment Increment Increment Increment Pavement
Financing 1-5 Financing 1-10 Financing 1-11 Financing 1-12 Management
Assets
Cash and investments $397,530 $197,598 $ - $182,639 $496,153
Accounts receivable - net - - - - -
Advances to other funds - - - - -
Taxes receivable:
Due from county - - 78 - -
Delinquent - - - - -
Special assessments receivable:
Due from county - - - - -
Delinquent - - - - -
Deferred - - - - -
Interfund loan receivable - - - - -
Total assets $397,530 $197,598 $78 $182,639 $496,153
Liabilities, Deferred Inflows of Resources, and Fund Balance
Liabilities:
Accounts payable $ - $ - $ - $102,539 $24,705
Advances from other funds - - - - -
Contracts payable - - - - -
Interfund loan payable - - 800,364 - -
Total liabilities 0 0 800,364 102,539 24,705
Deferred inflows of resources:
Unavailable revenue - - - - -
Fund balance:
Restricted 397,530 197,598 - 80,100 -
Assigned - - - - 471,448
Unassigned - - (800,286) - -
Total fund balance 397,530 197,598 (800,286)80,100 471,448
Total liabilities, deferred inflows of
resources, and fund balance $397,530 $197,598 $78 $182,639 $496,153
124
Statement 24
Page 2 of 2
Total
422 Surface 424 Surface 425 484 486 Nonmajor
Water 423 Street Water Park and Trail Comp Plan Cedar Street Capital
Management Reconstruction Maintenance Improvements Update Reconstruction Project Funds
$1,134,959 $778,814 $184,218 $329,159 $9,218 $ - $5,516,731
- - - - - - 24,343
- - - - - - 85,224
- - - - - - 78
- - - - - - 836
409 - - - - - 409
4,696 - - - - - 13,573
134,447 59,189 - - - - 207,776
- - - - - - 3,117,897
$1,274,511 $838,003 $184,218 $329,159 $9,218 $0 $8,966,867
$13,469 $ - $580 $5,451 $609 $2,610 $160,773
- - - - - 85,224 85,224
- - 3,620 - - - 9,305
- - - - - - 800,364
13,469 0 4,200 5,451 609 87,834 1,055,666
139,143 59,189 - - - - 222,185
- - - - - - 1,575,554
1,121,899 778,814 180,018 323,708 8,609 - 7,001,582
- - - - - (87,834) (888,120)
1,121,899 778,814 180,018 323,708 8,609 (87,834) 7,689,016
$1,274,511 $838,003 $184,218 $329,159 $9,218 $0 $8,966,867
125
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, 2019
402 Capital 403 Office 405
301 Closed 401 Building Equipment Equipment Dedicated
Bond Fund and Facilities Revolving Revolving Parks
Revenues:
General property taxes $55 $ - $ - $ - $ -
Tax increment - - - - -
Special assessments 8,177 - - - -
Charges for services - 220,347 - - 804,380
Investment earnings 33,615 8,466 23,772 1,940 27,004
Miscellaneous - - 973 - 495
Total revenues 41,847 228,813 24,745 1,940 831,879
Expenditures:
Current:
General government 341 5,482 - 13,681 -
Public services - - - - 19,999
Community development - - - - -
Capital outlay:
General government - 77,422 - 5,995 -
Public safety - - 71,079 - -
Public services - - 298,024 - 139,094
Debt service:
Interest and fiscal charges - - - - -
Total expenditures 341 82,904 369,103 19,676 159,093
Revenues over (under) expenditures 41,506 145,909 (344,358) (17,736) 672,786
Other financing sources (uses):
Transfers in 1,553 - - 25,000 -
Transfers out (774) (256,480) - - -
Issuance of debt - - 388,535 - -
Proceeds from sale of capital assets - - 71,591 - -
Total other financing sources (uses)779 (256,480) 460,126 25,000 0
Net change in fund balance 42,285 (110,571) 115,768 7,264 672,786
Fund balance - January 1 1,000,386 2,518,133 502,823 40,998 227,540
Fund balance - December 31 $1,042,671 $2,407,562 $618,591 $48,262 $900,326
126
Statement 25
Page 1 of 2
411 Tax 417 Tax 418 Tax 419 Tax 421 422 Surface
Increment Increment Increment Increment Pavement Water 423 Street
Financing 1-5 Financing 1-10 Financing 1-11 Financing 1-12 Management Management Reconstruction
$ - $ - $ - $ - $ - $ - $ -
47,347 174,236 192,214 257,499 - - -
- - - - - 783,258 12,438
- - - - 120,227 - -
12,200 8,242 - 2,079 23,686 46,888 25,833
- - - - - - -
59,547 182,478 192,214 259,578 143,913 830,146 38,271
- - - - - - -
- - - - 857,184 7,454 -
172 2,999 17,604 206,179 - - -
- - - - - - -
- - - - - - -
- - - - - 630,479 -
- - - - - - -
172 2,999 17,604 206,179 857,184 637,933 0
59,375 179,479 174,610 53,399 (713,271)192,213 38,271
- - - - 856,722 - -
- (174,236) (192,214) - - - -
- - - - - - -
- - - - - - -
0 (174,236) (192,214)0 856,722 0 0
59,375 5,243 (17,604)53,399 143,451 192,213 38,271
338,155 192,355 (782,682)26,701 327,997 929,686 740,543
$397,530 $197,598 ($800,286)$80,100 $471,448 $1,121,899 $778,814
127
CITY OF LINO LAKES, MINNESOTA
SUBCOMBINING STATEMENT OF REVENUES,Statement 25
EXPENDITURES AND CHANGES IN FUND BALANCE Page 2 of 2
NONMAJOR CAPITAL PROJECT FUNDS
For The Year Ended December 31, 2019
Total
424 Surface 425 484 2040 486 Nonmajor
Water Park and Trail Comp Plan Cedar Street Capital
Maintenance Improvements Update Reconstruction Project Funds
Revenues:
General property taxes $ - $ - $ - $ - $55
Tax increment - - - - 671,296
Special assessments - - - - 803,873
Charges for services - - - - 1,144,954
Investment earnings 6,959 14,665 - - 235,349
Miscellaneous - - - - 1,468
Total revenues 6,959 14,665 0 0 2,856,995
Expenditures:
Current:
General government - - - - 19,504
Public services 75,840 - 13,719 - 974,196
Community development - - - - 226,954
Capital outlay:
General government - - - - 83,417
Public safety - - - - 71,079
Public services - 219,237 - 87,834 1,374,668
Debt service:
Interest and fiscal charges - - - - -
Total expenditures 75,840 219,237 13,719 87,834 2,749,818
Revenues over (under) expenditures (68,881) (204,572) (13,719)(87,834)107,177
Other financing sources (uses):
Transfers in 140,000 90,000 25,000 - 1,138,275
Transfers out - - - - (623,704)
Issuance of debt - - - - 388,535
Proceeds from sale of capital assets - - - - 71,591
Total other financing sources (uses) 140,000 90,000 25,000 0 974,697
Net change in fund balance 71,119 (114,572)11,281 (87,834) 1,081,874
Fund balance - January 1 108,899 438,280 (2,672) - 6,607,142
Fund balance - December 31 $180,018 $323,708 $8,609 ($87,834) $7,689,016
128
CITY OF LINO LAKES, MINNESOTA
SPECIAL REVENUE FUND - PROGRAM RECREATION Statement 26
SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
For The Year Ended December 31, 2019
Budgeted Amounts
2019 Actual
Amounts
Variance with
Final Budget -
Positive
(Negative)
Original Final
Revenues:
Charges for services $76,010 $76,010 $59,544 ($16,466)
Investment earnings - - 946 946
Miscellaneous - - 1,108 1,108
Total revenues 76,010 76,010 61,598 (14,412)
Expenditures:
Public services:
Current:
Personal services 24,650 24,650 57,169 (32,519)
Supplies 23,350 23,350 25,414 (2,064)
Contractual services 12,050 12,050 4,116 7,934
Capital outlay 12,500 12,500 - 12,500
Total expenditures 72,550 72,550 86,699 (14,149)
Revenues over (under) expenditures 3,460 3,460 (25,101)(28,561)
Other financing sources (uses):
Transfers in - - 33,145 33,145
Net change in fund balance $3,460 $3,460 8,044 $4,584
Fund balance - January 1 20,241
Fund balance - December 31 $28,285
129
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130
STATISTICAL SECTION (UNAUDITED)
131
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132
This part of the City of Lino Lakes, Minnesota's Comprehensive Annual 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
133
CITY OF LINO LAKES, MINNESOTA
NET POSITION BY COMPONENT
Last Ten Fiscal Years
(Accrual Basis of Accounting)
2010 2011 2012 2013
Governmental activities:
Net investment in capital assets $22,562,217 $24,600,103 $22,166,342 $22,241,821
Restricted 8,428,025 11,598,803 11,595,112 11,000,033
Unrestricted 16,738,885 13,463,210 17,639,038 16,849,636
Total governmental activities net position $47,729,127 $49,662,116 $51,400,492 $50,091,490
Business-type activities:
Net investment in capital assets $29,648,461 $29,216,866 $28,798,095 $28,423,284
Unrestricted 10,728,626 11,201,362 12,102,013 12,999,182
Total business-type activities net position $40,377,087 $40,418,228 $40,900,108 $41,422,466
Primary government:
Net investment in capital assets $52,210,678 $53,816,969 $50,964,437 $50,665,105
Restricted 8,428,025 11,598,803 11,595,112 11,000,033
Unrestricted 27,467,511 24,664,572 29,741,051 29,848,818
Total primary government net position $88,106,214 $90,080,344 $92,300,600 $91,513,956
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.
134
Table 1
2014 2015 2016 2017 2018 2019
$19,540,807 $18,230,746 $18,597,344 $22,868,259 $24,640,555 $28,433,053
8,666,357 8,635,293 13,342,852 11,730,147 10,579,817 12,390,431
20,527,704 13,888,120 10,187,254 12,017,212 16,577,520 17,640,035
$48,734,868 $40,754,159 $42,127,450 $46,615,618 $51,797,892 $58,463,519
$27,556,022 $29,127,829 $31,860,610 $31,831,950 $32,709,079 $36,390,820
13,888,278 14,672,630 13,863,447 14,846,045 15,570,827 16,237,228
$41,444,300 $43,800,459 $45,724,057 $46,677,995 $48,279,906 $52,628,048
$47,096,829 $47,358,575 $50,457,954 $54,700,209 $57,349,634 $64,823,873
8,666,357 8,635,293 13,342,852 11,730,147 10,579,817 12,390,431
34,415,982 28,560,750 24,050,701 26,863,257 32,148,347 33,877,263
$90,179,168 $84,554,618 $87,851,507 $93,293,613 $100,077,798 $111,091,567
135
CITY OF LINO LAKES, MINNESOTA
CHANGES IN NET POSITION
Last Ten Fiscal Years
(Accrual Basis of Accounting)
2010 2011 2012 2013
Expenses
Governmental activities:
General government $1,987,415 $1,990,137 $1,883,961 $1,566,388
Public safety 3,971,261 4,019,101 4,046,415 3,950,197
Public services 5,092,970 9,329,451 6,795,150 5,376,671
Conservation of natural resources 197,571 139,544 184,051 141,204
Community development 1,105,254 617,747 430,121 404,726
Interest and fees on long-term debt 1,064,172 927,535 837,755 951,842
Total governmental activities expenses 13,418,643 17,023,515 14,177,453 12,391,028
Business-type activities:
Water 1,045,901 966,643 949,121 927,800
Sewer 1,466,847 1,638,063 1,527,637 1,584,395
Total business-type activities expenses 2,512,748 2,604,706 2,476,758 2,512,195
Total primary government expenses $15,931,391 $19,628,221 $16,654,211 $14,903,223
Program revenues
Governmental activities:
Charges for services:
General government $98,403 $103,687 $129,151 $93,118
Public safety 691,005 713,985 642,745 697,584
Public services 605,207 593,263 668,128 632,002
Conservation of natural resources 4,153 4,392 19,297 1,347
Community development 14,148 5,138 16,940 28,118
Operating grants and contributions 617,450 593,798 450,179 527,368
Capital grants and contributions 1,388,984 7,347,613 5,125,693 941,960
Total governmental activities program revenues 3,419,350 9,361,876 7,052,133 2,921,497
Business-type activities:
Charges for services:
Water 1,087,013 1,090,104 1,371,809 1,208,742
Sewer 1,498,218 1,494,188 1,505,781 1,516,397
Operating grants and contributions - - - -
Capital grants and contributions 8,709 1,462 20,018 883
Total business-type activities 2,593,940 2,585,754 2,897,608 2,726,022
Total primary government program revenues $6,013,290 $11,947,630 $9,949,741 $5,647,519
136
Table 2
Page 1 of 2
2014 2015 2016 2017 2018 2019
$2,036,550 $2,016,351 $2,456,864 $2,395,633 $2,345,386 $2,466,130
4,107,759 5,135,865 6,567,523 5,166,538 4,749,394 5,053,511
5,880,030 7,971,712 6,228,893 5,492,395 5,384,522 5,810,919
159,649 186,111 216,905 200,016 201,590 183,982
407,448 432,268 454,144 459,455 576,794 686,421
618,680 632,876 831,529 518,897 414,607 498,587
13,210,116 16,375,183 16,755,858 14,232,934 13,672,293 14,699,550
965,641 1,394,897 1,367,693 1,245,249 1,332,755 1,322,811
1,628,258 2,089,842 1,850,962 1,901,821 1,964,471 2,002,711
2,593,899 3,484,739 3,218,655 3,147,070 3,297,226 3,325,522
$15,804,015 $19,859,922 $19,974,513 $17,380,004 $16,969,519 $18,025,072
$103,072 $818,468 $520,231 $550,117 $562,816 $612,237
763,470 199,498 1,359,426 2,249,152 1,591,658 1,255,363
621,221 603,866 865,327 801,633 448,009 1,273,900
1,882 - - - - -
39,395 - - - - -
840,676 526,107 722,858 1,106,014 861,429 870,532
335,733 1,176,732 5,046,307 4,141,383 5,187,023 6,820,419
2,705,449 3,324,671 8,514,149 8,848,299 8,650,935 10,832,451
965,425 1,014,836 1,094,897 1,150,834 1,217,589 1,172,580
1,564,099 1,621,633 1,659,322 1,698,963 1,753,712 1,771,143
263,024 263,024 - - - -
1,035 3,035,031 1,543,947 836,029 1,242,032 2,894,794
2,793,583 5,934,524 4,298,166 3,685,826 4,213,333 5,838,517
$5,499,032 $9,259,195 $12,812,315 $12,534,125 $12,864,268 $16,670,968
137
CITY OF LINO LAKES, MINNESOTA
CHANGES IN NET POSITION
Last Ten Fiscal Years
(Accrual Basis of Accounting)
2010 2011 2012 2013
Net (expense) revenue:
Governmental activities ($9,999,293) ($7,661,639) ($7,125,320) ($9,469,531)
Business-type activities 81,192 (18,952) 420,850 213,827
Total primary government, net (9,918,101) (7,680,591) (6,704,470) (9,255,704)
General revenues and other changes in net position:
Governmental activities:
Property taxes 8,764,183 8,768,805 8,610,709 8,563,595
Unrestricted grants and contributions 4,389 4,072 4,941 4,442
Unrestricted investment earnings 225,677 251,250 202,828 (54,204)
Gain on disposal of capital assets - 37,579 4,175 -
Special item - withdrawal from fire district - - - -
Transfers (7,078)66,122 41,043 (353,304)
Total governmental activities 8,987,171 9,127,828 8,863,696 8,160,529
Business-type activities:
Unrestricted investment earnings 104,770 126,215 102,073 (44,773)
Transfers 7,078 (66,122)(41,043) 353,304
Total business-type activities 111,848 60,093 61,030 308,531
Total primary government $9,099,019 $9,187,921 $8,924,726 $8,469,060
Change in net position:
Governmental activities ($1,012,122) $1,466,189 $1,738,376 ($1,309,002)
Business-type activities 193,040 41,141 481,880 522,358
Total primary government change in net position ($819,082) $1,507,330 $2,220,256 ($786,644)
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.
138
Table 2
Page 2 of 2
2014 2015 2016 2017 2018 2019
($10,504,667) ($13,050,512) ($8,241,709) ($5,384,635) ($5,021,358) ($3,867,099)
199,684 2,449,785 1,079,511 538,756 916,107 2,512,995
(10,304,983) (10,600,727) (7,162,198) (4,845,879) (4,105,251) (1,354,104)
8,806,886 9,243,236 9,343,500 9,753,971 10,229,691 10,706,977
4,443 5,363 91,385 181,712 59,508 38,926
265,695 112,961 210,142 207,792 369,485 1,029,944
1,727 17,836 66,255 38,022 17,318 68,472
- - 1,333,166 - - -
69,294 66,834 (914,414)(308,694)(472,370) (1,311,593)
9,148,045 9,446,230 10,130,034 9,872,803 10,203,632 10,532,726
154,468 51,167 107,119 106,488 213,434 523,554
(69,294)(66,834)914,414 308,694 472,370 1,311,593
85,174 (15,667)1,021,533 415,182 685,804 1,835,147
$9,233,219 $9,430,563 $11,151,567 $10,287,985 $10,889,436 $12,367,873
($1,356,622) ($3,604,282) $1,888,325 $4,488,168 $5,182,274 $6,665,627
284,858 2,434,118 2,101,044 953,938 1,601,911 4,348,142
($1,071,764) ($1,170,164) $3,989,369 $5,442,106 $6,784,185 $11,013,769
139
CITY OF LINO LAKES, MINNESOTA
FUND BALANCES, GOVERNMENTAL FUNDS
Last Ten Fiscal Years
(Modified Accrual Basis of Accounting)
2010 2011 2012 2013
General Fund:
Reserved $181,471 $ - $ - $ -
Unreserved 5,445,334 - - -
Nonspendable - 165,079 180,786 176,797
Committed - - - -
Unassigned - 5,440,101 5,053,031 5,209,286
Total general fund $5,626,805 $5,605,180 $5,233,817 $5,386,083
All other governmental funds:
Reserved reported in:
Special revenue funds $227,342 $ - $ - $ -
Capital projects funds 658,875 - - -
Debt service funds 2,986,102 - - -
Permanent funds 100,000 - - -
Unreserved reported in:
Special revenue funds 110,471 - - -
Capital projects funds 12,537,841 - - -
Debt service funds (1,093,765) - - -
Permanent funds 12,676 - - -
Nonspendable - 906,010 823,113 101,710
Restricted - 2,658,010 3,041,524 3,651,550
Committed - 110,568 115,196 121,075
Assigned - 10,808,268 15,573,179 15,710,702
Unassigned - (3,154,496) (3,262,728) (3,393,547)
Total all other governmental funds $15,539,542 $11,328,360 $16,290,284 $16,191,490
Total all funds $21,166,347 $16,933,540 $21,524,101 $21,577,573
The City implemented GASB Statement No. 54 for the fiscal year ended December 31, 2011. Information
for years prior to 2011 is presented in accordance with fund balance classifications in effect at that time.
140
Table 3
2014 2015 2016 2017 2018 2019
$ - $ - $ - $ - $ - $ -
- - - - - -
253,471 220,677 225,114 243,317 286,186 296,907
- - - - - 443,900
5,053,064 5,725,736 6,031,077 6,573,608 6,599,956 6,052,388
$5,306,535 $5,946,413 $6,256,191 $6,816,925 $6,886,142 $6,793,195
$ - $ - $ - $ - $ - $ -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
101,302 101,177 101,220 101,659 101,998 102,842
2,830,526 2,637,638 6,502,424 5,289,641 9,824,255 6,650,462
152,078 163,239 170,950 175,401 182,613 175,485
18,027,773 15,022,852 15,778,480 14,581,669 19,195,652 19,672,706
(375,851) (3,815,304)(978,496) (2,909,173) (2,935,459) (3,171,161)
$20,735,828 $14,109,602 $21,574,578 $17,239,197 $26,369,059 $23,430,334
$26,042,363 $20,056,015 $27,830,769 $24,056,122 $33,255,201 $30,223,529
141
CITY OF LINO LAKES, MINNESOTA
CHANGES IN FUND BALANCES, GOVERNMENTAL FUNDS
Last Ten Fiscal Years
2010 2011 2012 2013
Revenues:
Property taxes $8,647,488 $8,655,971 $8,560,340 $8,475,214
Licenses and permits 330,138 322,030 319,172 431,654
Intergovernmental 1,176,863 1,331,914 5,267,570 500,963
Special assessments 851,270 904,522 816,998 2,130,519
Charges for services 780,044 812,604 744,633 717,300
Fines and forfeits 127,203 154,020 155,956 119,079
Investment earnings 225,677 251,244 202,825 (53,466)
Miscellaneous 502,992 460,710 414,088 384,749
Total revenues 12,641,675 12,893,015 16,481,582 12,706,012
Expenditures:
Current:
General government 1,730,390 1,773,515 1,619,215 1,569,722
Public safety 3,798,106 3,791,329 3,861,265 3,744,957
Public services 2,848,232 3,251,923 4,396,406 3,956,766
Conservation of natural resources 185,232 134,122 176,318 134,127
Community development 1,098,682 624,286 435,154 418,533
Capital outlay 282,938 4,209,593 616,931 291,135
Debt service:
Principal 1,866,000 2,030,000 2,145,000 2,214,000
Interest and fiscal charges 1,042,883 983,129 831,875 774,172
Bond issuance costs - - 47,054 17,137
Total expenditures 12,852,463 16,797,897 14,129,218 13,120,549
Excess (deficiency) of revenues over expenditures (210,788) (3,904,882) 2,352,364 (414,537)
Other financing sources (uses):
Proceeds from sale of capital assets 20,600 50,953 4,175 16,727
Insurace recovery - - - -
Issuance of debt 1,170,000 120,000 2,165,000 808,000
Premium on bonds issued 10,980 - - 6,558
Payment to refunded bond escrow agent (965,000) - - (435,000)
Loan payable reapportionment - (565,000) - -
Transfers in 1,195,747 2,971,715 1,979,457 1,722,541
Transfers out (1,127,625) (2,905,593) (1,910,435) (1,650,817)
Total other financing sources (uses)304,702 (327,925) 2,238,197 468,009
Special item - withdrawal from fire district - - - -
Net change in fund balance $93,914 ($4,232,807) $4,590,561 $53,472
Debt service as a percentage of noncapital expenditures 23.1%23.9%22.0%23.3%
Debt service as a percentage of total expenditures 22.6%17.9%21.1%22.8%
142
Table 4
2014 2015 2016 2017 2018 2019
$8,612,011 $8,950,507 $9,369,090 $9,772,741 $10,215,761 $10,685,592
407,681 551,202 895,581 1,447,571 1,260,046 941,569
823,025 679,627 706,944 1,080,953 3,453,300 688,389
1,278,202 703,141 4,400,635 2,283,974 2,005,970 1,935,178
731,640 696,501 1,293,556 1,327,781 1,003,896 1,862,803
149,653 127,803 251,653 613,593 137,940 131,936
265,794 112,915 210,142 207,792 369,485 1,029,944
767,477 766,072 417,448 410,640 323,379 265,130
13,035,483 12,587,768 17,545,049 17,145,045 18,769,777 17,540,541
1,692,175 1,643,966 1,845,667 1,952,669 1,948,909 2,007,741
3,845,732 11,895,482 4,333,080 4,360,517 4,575,957 4,720,122
4,156,497 4,779,696 3,203,837 3,414,412 3,148,058 3,538,624
149,292 191,038 201,635 183,392 199,026 207,919
402,750 422,935 425,402 433,144 572,910 680,419
674,488 1,566,057 3,044,615 2,152,848 3,469,208 7,444,939
3,664,000 2,802,511 2,769,525 8,058,525 3,130,600 2,815,075
696,780 542,166 816,362 640,029 437,659 562,471
- 62,831 98,906 - - -
15,281,714 23,906,682 16,739,029 21,195,536 17,482,327 21,977,310
(2,246,231) (11,318,914)806,020 (4,050,491) 1,287,450 (4,436,769)
1,727 54,522 72,182 103,328 49,391 77,986
- - - - - 711,854
3,140,000 8,606,250 5,464,000 311,000 7,218,900 388,535
- 114,960 41,497 - 401,193 -
- - - - - -
- - - - - -
2,608,534 3,392,971 3,521,180 6,984,443 4,266,440 2,777,663
(2,539,240) (3,336,137) (3,241,959) (7,122,927) (4,024,295) (2,550,941)
3,211,021 8,832,566 5,856,900 275,844 7,911,629 1,405,097
- - 1,111,834 - - -
$964,790 ($2,486,348) $7,774,754 ($3,774,647) $9,199,079 ($3,031,672)
29.9%15.0%26.2%45.4%25.5%23.2%
28.5%14.0%21.4%41.0%20.4%15.4%
143
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
2010 $17,978,917 $3,800,004 $291,904 $22,070,825 37.91 $2,001,889,600
2011 16,214,698 3,223,901 303,964 19,742,563 42.04 1,804,121,500
2012 14,743,557 2,945,026 310,870 17,999,453 42.89 1,640,455,854
2013 13,693,905 2,571,769 336,047 16,601,721 46.77 1,519,857,242
2014 13,646,798 2,450,473 341,974 16,439,245 46.68 1,509,921,169
2015 15,455,516 2,536,783 347,316 18,339,615 43.77 1,694,366,064
2016 15,472,329 2,609,482 359,006 18,440,817 46.02 1,699,288,883
2017 16,480,328 2,767,099 396,378 19,643,805 45.14 1,808,417,118
2018 17,879,879 2,966,548 442,867 21,289,294 42.83 1,959,826,108
2019 18,920,892 3,294,449 471,895 22,687,236 41.82 2,082,803,803
The tax capacity (assessed taxable value) of the property is calculated by applying a statutory formula
to the estimated market value of the property.
Source: Anoka County, Minnesota Assessors' Office
144
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
2010 34.086 3.819 37.905 37.285 35.189 5.879 78.353 116.258
2011 37.425 4.616 42.041 43.695 39.952 6.278 89.925 131.966
2012 37.501 5.393 42.894 40.010 41.146 6.691 87.847 130.741
2013 40.964 5.810 46.774 43.681 44.411 6.940 95.032 141.806
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
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 Property Records and Tax Division
City Direct Rate Overlapping Rates
145
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146
CITY OF LINO LAKES, MINNESOTA
PRINCIPAL PROPERTY TAXPAYERS Table 7
Current Year and Nine Years Ago
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 $371,186 1 1.64% $ - - 0.00%
Target Corporation 225,052 2 0.99% 254,772 1 1.15%
Northern States Power Co 214,794 3 0.95% 141,737 6 0.64%
WI MN AB BIYNAH LLC 207,126 4 0.91% - - -
Minnegasco Inc 138,204 5 0.61% - - -
Gargaro Properties LLC 130,356 6 0.57% - - -
Moline Concrete Products 121,210 7 0.53% 150,370 4 0.68%
Taylor Corporation 109,834 8 0.48% 132,706 8 0.60%
Kohl's Department Store 92,196 9 0.41% 140,438 7 0.64%
Marmon/Keystone Corp 89,730 10 0.40% - - -
Lino Lakes Realty LLC - - 242,114 2 1.10%
Marshall Investment Corp - - 164,371 3 0.74%
Lino Lakes Assisted Living LLC - - 147,060 5 0.67%
Royal Oaks Realty Inc - - 115,350 9 0.52%
F&G Incorporated - - 108,700 10 0.49%
Total $1,699,688 7.49% $1,597,618 7.23%
Source: Anoka County
2019 2010
147
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
2010 $7,816,232 $879,182 $8,695,414 $8,400,439 96.6%
2011 7,719,240 940,760 8,660,000 8,486,845 98.0%
2012 7,192,818 1,034,441 8,227,259 8,095,502 98.4%
2013 7,190,538 1,025,090 8,215,628 8,094,911 98.5%
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%
Current year levies and collections include State levy related credits, but do not include tax increment levies and collections.
148
Table 8
Total Collections to Date
Collections in Percentage Outstanding Percentage
Subsequent of Delinquent of Levy
Years Amount Levy Taxes Outstanding
$183,079 $8,583,518 98.7%$111,896 1.3%
127,296 8,614,141 99.5%45,859 0.5%
78,631 8,174,133 99.4%53,126 0.6%
70,352 8,165,263 99.4%50,365 0.6%
42,365 8,272,351 99.7%23,693 0.3%
26,865 8,657,695 99.7%28,377 0.3%
9,148 9,032,112 99.7%26,316 0.3%
15,960 9,455,648 99.6%36,207 0.4%
30,735 9,760,207 99.8%16,525 0.2%
- 9,981,243 99.3%74,173 0.7%
149
CITY OF LINO LAKES, MINNESOTA
RATIOS OF OUTSTANDING DEBT BY TYPE
Last Ten Fiscal Years
Business-Type
Governmental Activities Activities
General
General Special Other Obligation
Fiscal Obligation Assessments Long-Term Revenue
Year Bonds Payable Debt Bonds
2010 $10,141,000 $9,175,000 $4,260,000 $795,000
2011 9,421,000 7,985,000 3,695,000 405,000
2012 10,331,000 7,095,000 3,695,000 -
2013 9,610,000 5,975,000 3,695,000 -
2014 9,036,000 7,640,000 2,080,000 -
2015 16,377,291 6,620,000 1,720,000 -
2016 18,337,081 7,795,000 1,609,000 -
2017 14,837,768 4,905,000 233,475 -
2018 20,360,713 3,890,000 202,125 -
2019 18,952,364 2,855,000 169,950 -
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.
(1) Personal income information is not yet available for 2019 from the Bureau of Economic Analysis Report
150
Table 9
Total Percentage Percentage
Primary of Assessed of Personal Per
Government Market Value Income Capita
$24,371,000 1.22%3.13%$1,206
21,506,000 1.19%2.59%1,049
21,121,000 1.29%2.46%1,024
19,280,000 1.27%2.19%925
18,756,000 1.24%2.04%888
24,717,291 1.46%2.64%1,205
27,741,081 1.63%2.84%1,334
19,976,243 1.10%1.94%946
24,452,838 1.25%2.23%1,145
21,977,314 1.03%(1)994
151
CITY OF LINO LAKES, MINNESOTA
RATIOS OF NET GENERAL BONDED DEBT
Last Ten Fiscal Years
General Special Total
Fiscal Obligation Assessments Primary
Year Bonds Payable Government
2010 $10,141,000 $9,175,000 $19,316,000
2011 9,421,000 7,985,000 17,406,000
2012 10,331,000 7,095,000 17,426,000
2013 9,610,000 5,975,000 15,585,000
2014 9,036,000 7,640,000 16,676,000
2015 16,377,291 6,620,000 22,997,291
2016 18,337,081 7,795,000 26,132,081
2017 14,837,768 4,905,000 19,742,768
2018 20,360,713 3,890,000 24,250,713
2019 18,952,364 2,855,000 21,807,364
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
152
Table 10
Less: Amounts Percentage
Per Available in Debt Net of Assessed Per
Capita (Total)Service Funds Bonded Debt Market Value Capita (Net)
$955 $2,986,102 $16,329,898 0.82%$808
849 2,638,129 14,767,871 0.82%720
845 3,035,557 14,390,443 0.88%698
748 3,357,196 12,227,804 0.80%587
789 2,501,738 14,174,262 0.94%671
1,121 2,813,226 20,184,065 1.19%984
1,256 8,420,263 17,711,818 1.04%851
935 5,171,905 14,570,863 0.81%690
1,102 4,456,461 19,794,252 1.01%900
986 4,772,799 17,034,565 0.80%765
153
CITY OF LINO LAKES, MINNESOTA
DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT Table 11
As of December 31, 2019
Estimated
Estimated Share of
Debt Percentage Overlapping
Outstanding Applicable*Debt
Overlapping debt:
Anoka County $73,895,000 6.1%$4,518,961
ISD 12 95,506,668 43.8%41,868,817
ISD 624 77,560,000 3.0%2,337,742
ISD 831 155,405,000 7.1%11,027,665
Metropolitan Council 1,555,384,035 0.6%8,886,568
Rice Creek Watershed District 54,315 32.4%17,615
Anoka County Railroad Authority 21,655,000 6.1%1,324,292
Total overlapping 69,981,660
City of Lino Lakes direct debt $21,977,314 100%21,977,314
Total direct and overlapping debt $91,958,974
*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.
Sources: taxable value data used to estimate applicable percentages provided by the County Property Appraiser. Debt
outstanding data provided by each governmental unit.
154
CITY OF LINO LAKES, MINNESOTA
LEGAL DEBT MARGIN INFORMATION Table 12
Last Ten Fiscal Years
Legal Debt Margin Calculation for Fiscal Year 2019
Market value $2,183,201,500
Applicable percentage 3%
Debt limit 65,496,045
Debt applicable to limit:
Total bonded debt 21,977,314
Less:
Special assessment bonds (2,855,000)
Tax abatement bonds (1,130,000)
Tax increment bonds (1,235,000)
Utility revenue bonds (3,120,000)
13,637,314
Legal debt margin $51,858,731
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
2010 20,216 $60,622,086 $3,386,000 $57,236,086 5.59%$167
2011 20,505 54,123,645 2,961,000 51,162,645 5.47%144
2012 20,625 49,213,676 4,591,000 44,622,676 9.33%223
2013 20,833 45,595,717 4,280,000 41,315,717 9.39%205
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 22,000 58,794,783 14,497,838 44,296,945 24.66%659
2019 21,650 65,496,045 13,637,314 51,858,731 20.82%630
Legal Debt Margin Calculation for Fiscal Years 2010 Through 2019
155
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
2010 20,216 $777,912 $38,480 6,523 7.1%
2011 20,505 831,170 40,535 6,426 5.9%
2012 20,625 857,753 41,588 6,421 5.6%
2013 20,833 879,903 42,236 6,392 4.5%
2014 21,129 917,252 43,412 6,410 3.4%
2015 20,519 934,764 45,556 6,371 3.3%
2016 20,803 975,682 46,901 6,473 3.9%
2017 21,117 1,028,123 48,687 6,500 3.1%
2018 22,000 1,094,205 51,258 6,558 3.9%
2019 21,650 Not available Not available 6,641 3.2%
Sources:
(1) Estimates from Metropolitan Council, except for 2010 which is per the U.S. Census and 2016 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 website (audit report).
(4) Information from MN Department of Employment and Economic Development. Anoka County statistics used as local
information is unavailable.
156
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 478 1 25.3% 500 1 28.4%
ISD 12 - Centennial Schools 391 2 20.7% - - -
Target Corporation 200 3 10.6% 271 2 15.4%
Molin Concrete Products 130 4 6.9% 179 4 10.2%
Rehbein Transit, Inc.130 5 6.9% 120 7 6.8%
Anoka County Juvenile Center 130 6 6.9% 149 6 8.5%
Kohls 123 7 6.5% - - -
YMCA 120 8 6.3% - - -
Distribution Alternatives 120 9 6.3% - - -
City of Lino Lakes 69 10 3.6%74 8 4.2%
Curtis 1000 (AdGraphics/Taylor Corp) - - - 190 3 10.8%
Customer Manufacturing - - - 60 9 3.4%
Nol-Tech Systems, Inc. - - - 56 10 3.2%
Synovis Interventional Systems - - - 160 5 9.1%
Total 1,891 1,759
(1)The statistic for total City employment is not available, therefore the percentage represents the percentage of
the top ten listed.
Source: City of Lino Lakes Official Statements and employer surveys
2019 2010
157
CITY OF LINO LAKES, MINNESOTA
FULL-TIME EQUIVALENT CITY GOVERNMENT EMPLOYEES BY FUNCTION/PROGRAM
Last Ten Fiscal Years
2010 2011 2012 2013
General Government:
Administration 4.00 3.50 3.50 3.50
Seniors 0.63 - - -
Finance 3.00 3.00 3.00 3.00
Economic Development 1.00 1.00 1.00 -
Planning 2.00 1.00 1.00 1.00
Community Development 2.25 2.00 2.00 2.00
Building 1.00 - - -
Other 1.40 0.70 0.70 0.70
Total General Government 15.28 11.20 11.20 10.20
Public Safety:
Sworn Officers 27.00 25.00 25.00 25.00
Civilians 4.25 4.00 3.00 3.00
Fire - - - -
Building Inspection 2.75 2.50 2.50 2.50
Total Public Safety 34.00 31.50 30.50 30.50
Public Works:
Streets 6.85 7.00 7.00 7.00
Other 1.15 1.00 1.00 1.00
Total Public Works 8.00 8.00 8.00 8.00
Parks, Recreation and Forestry 9.30 9.00 9.00 8.70
Water 2.15 2.15 2.15 2.30
Sewer 2.15 2.15 2.15 2.30
Total 70.88 64.00 63.00 62.00
Source: City Finance Office
Full-Time-Equivalent Employees as of December 31,
158
Table 15
2014 2015 2016 2017 2018 2019
3.50 3.50 4.00 4.00 4.00 4.00
- - - - - -
3.00 3.00 3.50 3.50 3.50 3.50
- - - - - -
1.00 1.00 1.00 1.00 1.00 1.00
2.00 2.00 2.00 2.00 2.00 2.00
- - - - - -
0.70 0.70 0.65 0.65 0.65 0.65
10.20 10.20 11.15 11.15 11.15 11.15
25.00 26.00 27.00 27.00 27.00 27.00
4.00 4.00 4.50 4.50 4.00 4.00
1.00 1.00 1.50 1.50 1.50 1.50
2.00 2.00 2.50 2.50 2.50 3.50
32.00 33.00 35.50 35.50 35.00 36.00
7.00 7.00 6.50 6.65 6.65 6.65
1.00 1.00 1.50 1.50 1.50 1.50
8.00 8.00 8.00 8.15 8.15 8.15
8.70 8.70 7.75 7.90 6.90 6.90
2.30 2.30 2.30 2.70 3.20 3.20
2.30 2.30 2.30 2.70 3.20 3.20
63.50 64.50 67.00 68.10 67.60 68.60
Full-Time-Equivalent Employees as of December 31,
159
CITY OF LINO LAKES, MINNESOTA
OPERATING INDICATORS BY FUNCTION/PROGRAM
Last Ten Fiscal Years
2010 2011 2012 2013
General Government:
Elections 2 1 2 1
Registered voters 12,284 11,705 13,478 12,020
Number of votes cast 8,545 4,314 11,546 1,575
Voter participation (registered) 69.6% 36.9% 85.7% 13.1%
Public Safety:
Police:
Calls for Service 6,398 6,384 6,344 6,210
Traffic Citations & Warnings 2,743 2,604 2,694 2,597
Part I Crime Rate 982 1,117 983 918
Part II Crime Rate 2,911 2,911 2,396 2,144
Police:
Case Numbers Generated
Avg Response Time (Emergency & Non-Emergency)
Part I Crime Offenses
Part II Crime Offenses
Group A
Group B
Clearance Rate
Fire:
Fire Call Load
Fire Property Loss
Fire Property Saved
Fire Inspections
Inspections:
Building Permits (1) (2) 509 452 459 490
Value of Building Permits $11,295,493 $11,192,264 $10,751,626 $17,683,665
Public Works:
General Maintenance (hours)4,945 7,416 6,939 3,994
Street Mantenance (hours)3,099 4,352 5,926 5,740
Fleet Maintenance (hours)4,850 4,214 3,945 4,548
Snow Plowing/Sanding (hours)1,638 1,534 594 1,639
Culture and Recreation:
Parks
Park Maintenance (hours)9,257 9,813 9,739 8,480
Utilities:
Water Maintenance (hours)3,560 3,568 3,585 3,119
Sanitary Sewer Maintenance (hours)3,531 3,557 3,517 3,109
(1) 4,337 and 581 repair permits issued in 2008 - 2009, respectively, due to storm damage.
(2) Increase in permits issued - June 2017 storm damage.
(3) The Public Safety Department modified the metrics maintained for business purposes in 2016.
Those changes are reflected in the 2016-2018 Operating Indicators.
(4) Transition to FBI Uniform Crime Reporting NIBRS (National Incident Based Reporting System) in 2019.
January -July 2019 SRS, August-Dec 2019 NIBRS.
Source: Various City Departments
160
Table 16
2014 2015 2016 2017 2018 2019
212121
12,610 12,143 13,636 12,624 12,860 13,312
7,854 4,085 11,562 2,165 10,738 3,075
62.3% 33.6% 84.8% 17.1% 83.5% 23.1%
6,281 6,210 6,210 (3) (3) (3)
2,296 2,199 2,199 (3) (3) (3)
631 1,226 1,091 (3) (3) (3)
1,836 2,395 3,635 (3) (3) (3)
16,321 18,199 14,487 13,973
5:26 minutes 4:42 minutes 5:16 minutes 5:53 minutes
224 176 195 93 (4)
746 808 587 304 (4)
266 (4)
98 (4)
73% 82% 69% 60%
269 316 356 379
$694,000 $325,100 $205,200 $246,600
$10,511,300 $6,342,100 $1,791,500 $7,548,100
53 117 107 98
431 654 761 5,422 3,281 1,107
$13,535,514 $26,570,593 $53,390,619 $50,984,047 $50,990,945 $41,766,531
5,200 7,839 5,534 6,313 420 7,420
3,840 3,347 4,053 3,765 12,418 4,328
4,746 4,322 4,437 3,986 2,648 3,504
2,141 754 960 928 2,117 2,130
8,537 8,332 9,698 8,576 9,027 9,610
3,189 3,240 3,539 3,278 4,080 3,944
3,178 3,240 3,539 3,278 4,080 3,944
161
CITY OF LINO LAKES, MINNESOTA
CAPITAL ASSET STATISTICS BY FUNCTION/PROGRAM Table 17
Last Ten Fiscal Years
2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
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 1 1 1 1 2 2 2 2 2
Fire Trucks 5 5 5 5 5 7 7 8 8 8
Public Works:
Lights 673 673 673 673 673 673 815 838 854 859
Vehicles 29 29 29 29 29 29 39 39 39 39
City Streets (miles)100.7 100.7 100.7 100.7 100.7 100.7 100.7 100.7 106.9 108.2
Culture & Recreation:
Parks:
Parks 18 18 18 18 18 18 17 18 19 19
Park Acres 141 141 141 141 141 141 139.6 147 152 152
Trails (miles)26 26 26 26 26 26 29.75 30 30 30
Park Shelters 7 6 6 6 6 6 6 6 7 7
Basketball Courts 6 6 6 6 6 6 6 6 7 7
Fishing Pier 1 1 1 1 1 1 1 - - -
Skating Rinks 4 4 4 4 4 4 4 3 3 3
Soccer Fields 8 8 8 8 8 8 6 4 4 4
Baseball/Softball Fields 20 20 20 20 20 20 8 8 8 8
Tennis Courts 2 2 2 2 2 2 2 - - 1
Playgrounds 16 16 16 16 16 16 15 16 17 17
Water:
Distribution System (miles)74.7 74.7 74.7 74.7 74.7 74.7 85.6 99.4 89.0 89.5
Water Connections 4,382 4,424 4,452 4,484 4,520 4,542 4,649 4,738 4,919 4,990
Gallons Pumped (millions)498 492 609 536 536 449 452 494 508 493
Number of Fire Hydrants 538 538 538 538 538 1,024 1,024 1,028 942 937
Water Tower Capacity (millions gallons)2 2 2 2 2 2 2 2 2 2
Sanitary Sewer:
Collection System (miles)69.8 69.8 69.8 69.8 69.8 77.9 77.9 87.0 79.5 80.1
Sewer Connections 4,530 4,567 4,567 4,624 4,685 4,685 4,817 4,976 5,102 5,276
Storm Sewer:
Pipe (miles) 41.4 41.4 41.4 41.4 41.4 41.4 53.7 54.1 55.0 55.6
Source: Various City Departments
162
OTHER INFORMATION (UNAUDITED)
163
CITY OF LINO LAKES, MINNESOTA
SCHEDULE OF LONG-TERM DEBT
December 31, 2019
Final
Interest Issue Maturity
Rates Date Date
Long-term debt:
General Obligation Bonds:
2015B Certificates of Indebtedness 1.50% 8/25/15 12/31/20
2016A Certificates of Indebtedness 1.00% 2/1/16 12/31/19
2017A Certificates of Indebtedness 1.00% 3/1/17 12/31/20
2018A Certificates of Indebtedness 1.00% 2/1/18 12/31/21
2019A Certificates of Indebtedness 1.00% 2/1/19 12/31/22
G.O. TIF Bonds, Series 2007A 4.00% - 4.125% 7/15/17 2/1/24
G.O. Refunding Bonds, Series 2012A 1.00% - 2.00% 11/15/12 2/1/24
G.O. Bonds, Series 2015A 2.00% - 3.00% 8/1/15 2/1/31
EDA Lease Revenue Bonds, Series 2015B 2.00% - 3.00% 10/1/15 4/1/36
G.O. Utility Revenue Bonds, Series 2016A 2.00% 11/23/16 2/1/27
G.O. Tax Abatement Refunding Bonds, Series 2016C 1.00% - 1.50% 11/23/16 2/1/23
G.O. Bonds, Series 2018A 2.05% - 3.50% 12/19/18 2/1/34
Total General Obligation Bonds
Special Assessment Bonds:
G.O. Imp & Utility Revenue Bonds, Series 2010A 2.00% - 3.00% 7/9/10 2/1/20
G.O. Improvement Bonds, Series, 2013A 1.25% - 4.00% 7/15/13 2/1/24
G.O. Improvement Bonds, Series 2014A 0.40% - 2.30% 11/20/14 2/1/26
G.O. Improvement Refunding Bonds, Series 2016B 0.875% - 1.50% 11/23/16 2/1/21
Total Special Assessment Bonds
G.O. Capital Note, Series 2016A 2.00% 4/14/16 2/1/26
Total long-term debt
164
Exhibit 1
Payable Payable Principal
Original Prior January 1, December 31, Due in
Issue Payments 2019 Issued Payments 2019 2020
963,000 565,000 398,000 - 197,000 201,000 201,000
469,000 311,000 158,000 - 158,000 - -
311,000 102,000 209,000 - 104,000 105,000 105,000
303,900 - 303,900 - 103,900 200,000 100,000
388,535 - - 388,535 - 388,535 126,000
4,215,000 2,780,000 1,435,000 - 200,000 1,235,000 215,000
2,015,000 975,000 1,040,000 - 230,000 810,000 160,000
3,095,000 385,000 2,710,000 - 200,000 2,510,000 200,000
4,350,000 335,000 4,015,000 - 175,000 3,840,000 175,000
1,420,000 130,000 1,290,000 - 135,000 1,155,000 140,000
1,600,000 225,000 1,375,000 - 245,000 1,130,000 260,000
6,915,000 - 6,915,000 - - 6,915,000 90,000
26,045,435 5,808,000 19,848,900 388,535 1,747,900 18,489,535 1,772,000
1,000,000 780,000 220,000 - 105,000 115,000 115,000
615,000 240,000 375,000 - 60,000 315,000 60,000
2,645,000 845,000 1,800,000 - 380,000 1,420,000 380,000
1,975,000 480,000 1,495,000 - 490,000 1,005,000 495,000
6,235,000 2,345,000 3,890,000 0 1,035,000 2,855,000 1,050,000
294,525 92,400 202,125 - 32,175 169,950 33,000
$32,574,960 $8,245,400 $23,941,025 $388,535 $2,815,075 $21,514,485 $2,855,000
2019
165
CITY OF LINO LAKES, MINNESOTA
SCHEDULE OF DEFERRED TAX LEVIES
December 31, 2019
Year of Certificates of Certificates of Certificates of Certificates of
Levy/Indebtedness Indebtedness Indebtedness Indebtedness
Collection 2015B 2017A 2018A 2019A
2019/2020 $214,216 $111,353 $107,100 $140,119
2020/2021 - - 106,050 140,307
2021/2022 - - - 139,493
2022/2023 - - - -
2023/2024 - - - -
2024/2025 - - - -
2025/2026 - - - -
2026/2027 - - - -
2027/2028 - - - -
2028/2029 - - - -
2029/2030 - - - -
2030/2031 - - - -
2031/2032 - - - -
2032/2033 - - - -
2033/2034 - - - -
2034/2035 - - - -
$214,216 $111,353 $213,150 $419,919
166
Exhibit 2
G.O.
G.O. EDA Lease Tax Abatement
Refunding G.O. Revenue Refunding G.O.
Bonds Bonds Bonds Bonds Bonds
2012A 2015A 2015B 2016C 2018A Total
$178,080 $271,228 $317,297 $301,571 $481,799 $2,122,762
175,896 266,923 316,877 313,567 483,899 1,803,519
178,794 267,868 316,299 325,054 485,212 1,712,720
176,109 273,958 320,814 - 485,737 1,256,618
- 274,588 319,764 - 485,474 1,079,827
- 269,863 318,557 - 484,214 1,072,634
- 269,798 317,192 - 482,639 1,069,628
- 222,364 315,669 - 485,527 1,023,560
- 222,626 319,239 - 482,114 1,023,980
- 222,758 317,244 - 480,644 1,020,646
- 221,708 320,342 - 484,109 1,026,158
- - 317,231 - 481,320 798,551
- - 319,200 - 482,908 802,108
- - 318,780 - 478,170 796,950
- - 317,940 - - 317,940
- - 316,680 - - 316,680
$708,879 $2,783,681 $5,089,127 $940,191 $6,763,765 $17,244,281
167
CITY OF LINO LAKES, MINNESOTA
DEBT SERVICE PAYMENTS TO MATURITY
December 31, 2019
Certificates of Certificates of
Indebtedness Indebtedness
2015B 2017A
Bonds payable $201,000 $105,000
Future interest payable 3,015 1,050
$204,015 $106,050
Payments to maturity:
2020 204,015 106,050
2021 - -
2022 - -
2023 - -
2024 - -
2025 - -
2026 - -
2027 - -
2028 - -
2029 - -
2030 - -
2031 - -
2032 - -
2033 - -
2034 - -
2035 - -
2036 - -
$204,015 $106,050
168
Exhibit 3
Page 1 of 2
G.O.
Certificates of Certificates of G.O. TIF Refunding G.O.
Indebtedness Indebtedness Bonds Bonds Bonds
2018A 2019A 2007A 2012A 2015A
$200,000 $388,535 $1,235,000 $810,000 $2,510,000
3,000 11,389 133,447 30,843 369,781
$203,000 $399,924 $1,368,447 $840,843 $2,879,781
102,000 133,447 261,026 170,520 255,312
101,000 133,626 267,126 168,560 256,263
- 132,851 272,504 166,400 252,163
- - 282,016 169,001 253,013
- - 285,775 166,362 258,712
- - - - 259,263
- - - - 254,481
- - - - 254,362
- - - - 209,400
- - - - 209,587
- - - - 209,150
- - - - 208,075
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
$203,000 $399,924 $1,368,447 $840,843 $2,879,781
169
CITY OF LINO LAKES, MINNESOTA
DEBT SERVICE PAYMENTS TO MATURITY
December 31, 2019
G.O. Tax
EDA Lease G.O. Utility Abatement
Revenue Revenue Refunding G.O.
Bonds Bonds Bonds Bonds
2015B 2016A 2016C 2018A
Bonds payable $3,840,000 $1,155,000 $1,130,000 $6,915,000
Future interest payable 1,244,631 93,750 33,085 2,179,556
$5,084,631 $1,248,750 $1,163,085 $9,094,556
Payments to maturity:
2020 298,937 161,700 273,770 367,788
2021 299,488 158,900 285,422 631,412
2022 299,012 156,100 296,605 637,537
2023 298,388 158,250 307,288 637,537
2024 302,538 155,350 - 641,413
2025 301,462 152,450 - 642,575
2026 300,237 154,500 - 632,987
2027 298,863 151,500 - 634,112
2028 297,338 - - 633,987
2029 300,587 - - 638,012
2030 298,613 - - 597,187
2031 301,106 - - 606,025
2032 298,062 - - 598,650
2033 298,800 - - 600,094
2034 298,200 - - 595,240
2035 297,200 - - -
2036 295,800 - - -
$5,084,631 $1,248,750 $1,163,085 $9,094,556
170
Exhibit 3
Page 2 of 2
G.O.
G.O. Imp & G.O. G.O. Improvement
Utility Revenue Improvement Improvement Refunding G.O. Capital
Bonds Bonds Bonds Bonds Note
2010A 2013A 2014A 2016B 2016A Total
$115,000 $315,000 $1,420,000 $1,005,000 $169,950 $21,514,485
1,725 31,800 68,711 14,693 10,330 4,230,806
$116,725 $346,800 $1,488,711 $1,019,693 $180,280 $25,745,291
116,725 71,100 401,788 505,868 36,399 3,466,445
- 69,000 406,390 513,825 35,739 3,326,751
- 71,500 162,055 - 35,904 2,482,631
- 68,900 159,280 - 36,053 2,369,726
- 66,300 161,151 - 36,185 2,073,786
- - 162,645 - - 1,518,395
- - 35,402 - - 1,377,607
- - - - - 1,338,837
- - - - - 1,140,725
- - - - - 1,148,186
- - - - - 1,104,950
- - - - - 1,115,206
- - - - - 896,712
- - - - - 898,894
- - - - - 893,440
- - - - - 297,200
- - - - - 295,800
$116,725 $346,800 $1,488,711 $1,019,693 $180,280 $25,745,291
171
CITY OF LINO LAKES, MINNESOTA
INSURANCE IN FORCE Exhibit 4
December 31, 2019
Amount
General Liability:
Bodily Injury/Property Damage $2,000,000
Personal Injury/Police Professional Liability 2,000,000
Medical Expense Occurrence Limit 2,500
Medical Expense Aggregate 10,000
Property Damage ($1,000 Deductible)
Property:
Buildings and Contents (including Mobile and EDP - Electronic Equipment & Valuable Papers)40,925,357
Faithful Performance Blanket Bond 500,000
Storage Tank Liability 250,000
Rented/Leased Equipment ($1,000 Deductible)500,000
Public Official and Employee Liability ($1,000 Deductible each occurrence)1,500,000
Automotive:
Bodily Injury and Property Damage 2,000,000
Comprehensive and Collision Actual Cash Value
Uninsured Motorists 200,000
Worker's Compensation Statutory
Employer Liability 1,500,000
Umbrella Liability 1,000,000
Crime - Theft Disappearance and Destruction ($1,000 Deductible)250,000
Coverage
172
CITY OF LINO LAKES, MINNESOTA
TAXABLE VALUATIONS, TAX LEVIES AND TAX RATES Exhibit 5
Tax Capacity Tax Capacity
Values Values
2018/2019 2017/2018
Taxable valuations:
Total $22,687,236 $21,289,294
Fiscal disparities:
Distribution 3,211,348 3,014,265
Contribution (1,322,808) (1,215,584)
Less: Captured Tax Increment Value (606,568) (421,495)
$23,969,208 $22,666,480
Tax Tax
Certified Capacity Certified Capacity
Levy Rate Levy Rate
Taxes Levied:
Revenue $8,193,124 33.875 $8,165,859 36.168
Bond and Interest 1,862,292 7.942 1,610,873 6.658
Totals $10,055,416 41.817 $9,776,732 42.826
The tax capacity rate is based on the total certified levy net of the fiscal disparity distribution.
173
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174
55 E 5th Street Suite 1400, 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, 2019, 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, 2020.
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 and bidding,
deposits and 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, LTD.
St. Paul, Minnesota
May 28, 2020
55 E 5th Street Suite 1400, 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, 2019, 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, 2020.
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) to
determine the 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.
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 may exist that have not been identified.
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
Page 2
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 determination of financial statement
amounts. 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, LTD.
St. Paul, Minnesota
May 28, 2020
55 E 5th Street Suite 1400, 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, 2019. 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 6, 2020. 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. For the year ended December 31, 2019, the City implemented two statements
recently issued by the Governmental Accounting Standards Board:
• GASB Statement No. 84, Fiduciary Activities – Deposits payable held by the City are
now reported on the statement of net position (Statement 1) and in the General Fund
(Statement 3). It was determined the City’s defined contribution plans are not fiduciary
component units, and therefore, are not included in the financial statements.
• GASB Statement No. 88, Certain Disclosures Related to Debt, including Direct
Borrowings and Direct Placements – additional disclosures were added to Note 6 – Long-
Term Debt as a result of this Statement.
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
City of Lino Lakes, Minnesota
Communication With Those Charged With Governance
Page 2
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 were the discount rate used to
measure the net pension liability and management’s estimate relating to the collectability of
Legacy at Woods Edge receivables (see page 3). The discount rate is based on actuarial studies
and the collectability of receivables is based on anticipated development. We evaluated the key
factors and assumptions used to develop these estimates in determining that they are reasonable
in relation to the financial statements taken as a whole.
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, Note
7 – Defined Benefit Pension Plans, Note 10A – Deficit Fund Balances and Note 21 – Subsequent
Events and Uncertainties.
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 uncorrected misstatements that have an effect
on our opinion on the financial statements. In addition, none of the misstatements detected as a
result of audit procedures and corrected by management were material, either individually or in
the aggregate, to each opinion unit’s financial statements taken as a whole.
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, 2020.
City of Lino Lakes, Minnesota
Communication With Those Charged With Governance
Page 3
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.
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.
Receivables related to the Legacy at Woods Edge Development
At December 31, 2019, the balance of receivables related to the Legacy at Woods Edge
Development was $6,671,386. The receivables are presented in the financial statements as
special assessments receivable ($2,994,379) and interfund loans receivable ($3,677,007).
Collection of these amounts is dependent upon receiving sufficient proceeds from land sales and
tax increment. Management believes all amounts are collectible.
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 supplement 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
City of Lino Lakes, Minnesota
Communication With Those Charged With Governance
Page 4
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, statistical or other information sections
which accompany the financial statements but are not RSI. Such information has not been
subjected to the 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, LTD.
St. Paul, Minnesota
May 28, 2020
WS – 2
WORK SESSION STAFF REPORT
Work Session Item No. 2
Date: June 1, 2020
To: City Council
From: Karissa Bartholomew, Human Resources Manager
Re: Compensation Study Presentation
Background
Saado Abboud from Keystone Compensation Group, LLC has performed a compensation study
for the City of Lino Lakes. Abboud will be at the work session to present the results of the study
to the Council.
Requested Council Direction
Review the compensation study results and discuss potential action.
Attachments
Compensation Study Report
CITY OF LINO LAKES, MINNESOTA
2020 COMPENSATION PROGRAM REVIEW AND UPDATE
Prepared by Keystone Compensation Group LLC
May 4, 2020
3316 Ensign Ave N
Minneapolis, MN 55427
Telephone: 612-810-3522
E-Mail: Sabboud@keystonecomp.net
Web: www.keystonecomp.net
Keystone Compensation Group LLC | www.keystonecomp.net | 612.810.3522
Information in This Report Is Classified as Non-public Data According to the 2015 Minnesota Statute - 13.435 Salary Benefit Survey Data: Salary
and personnel benefit survey data purchased from consulting firms, nonprofit corporations or associations or obtained from employers with the
written understanding that the data shall not be made public which is maintained by government entities are classified as nonpublic pursuant to
section 13.02, subdivision 9
P a g e | 1
Keystone Compensation Group LLC
CITY OF LINO LAKES
COMPENSATION PROGRAM REVIEW AND UPDATE
TABLE OF CONTENTS PAGE#
Objectives of This Study---------------------------------------------------------------------------------------- 2
2020 Compensation Program Review Framework, City of Lino Lakes------------------------------- 3
Compensation Strategy for City of Lino Lakes------------------------------------------------------------- 4
City of Lino Lakes Peer Group Cities------------------------------------------------------------------------- 5
How Is City’s Compensation Program Changing?--------------------------------------------------------- 6
Steps for Evaluating City Jobs--------------------------------------------------------------------------------- 7
Summary of Market Analysis Results and Program Design Changes---------------------------------- 8
Budget Impact for New Program Implementation-------------------------------------------------------- 9
2020 Recommended Lino Lakes Salary Range Matrix and Steps-------------------------------------- 10
Scatterplots and Graphs Illustrating Internal Equity and Pay Relationship to Market------------ 11
P a g e | 2
Keystone Compensation Group LLC
OBJECTIVES OF THIS STUDY
Keystone Compensation Group LLC conducted this compensation program review at the request of the City
leadership. The objectives of this study are:
1. Review and update all City job descriptions. This includes receiving input from employees and their
managers and confirming job responsibilities. This step was completed internally with assistance
from the consultant.
2. Evaluate City jobs and confirm internal equity. A new point factor job evaluation system was
implemented.
3. Define the market for talent (City peer group) and prepare a competitive market analysis for City’s
compensation program.
4. Develop a new salary range matrix that supports internal equity and competitive position with the
market.
5. Evaluate the budget impact for implementing the new salary ranges.
6. Indirect objectives:
a. Attract and retain qualified employees.
b. Compliance of compensation program with the State Local Government Pay Equity Act.
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Leadership Discussions
about Compensation
Strategy
Confirm Job Descriptions
with Employees and
Managers (Internally)
Evaluate City Jobs Using
Keystone Job Leveling System
Calibrate Job Levels and
Solicit Input from
Managers
Collect Market Data from
Peer Group Cities
Prepare Statistical Analysis
for Market Data
Prepare Pay Comparisons and
Confirm Internal Equity Develope New Competitive
Salary Range Matrix
Evaluate Impact on City
Budget
Develop Final Program
Recommendations
Prepare Summary Report
and Present to City Council
Provide Ongoing Program
Support
2020 COMPENSATION PROGRAM REVIEW FRAMEWORK, CITY OF LINO LAKES
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COMPENSATION STRATEGY FOR CITY OF LINO LAKES
Compensation strategy refers to how the City competes for talent in the marketplace. This strategy has four
pillars:
1) Who does the City compete with in the marketplace? Talent market is defined as metro cities with
comparable population size and similar nature of local economic activities. See page #5 for a list of the
23 cities in the peer group used in this study.
2) How is the City’s compensation program positioned relative to the market? City salary range
maximums are aligned with the average range maximum for peer group cities while ensuring internal
equity. To do this, City range maximums are anchored to the regression line of the average market
maximums and job grades. See graph on page #13.
3) What does the City intend pay for? The City step pay program rewards employees for their years of
experience contingent upon meeting expected performance standards.
4) How does the City deliver pay increases? Step increases are granted based on length of service and
performance. Employees receive the combination of the general wage schedule adjustment and the
step increase earned.
Key Insight: “Market is not the average or the median, it is a range of pay and the strategy determines
where within that range an organization decides to position its pay program”
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2020 City of Lino Lakes Peer Group
Organization Population
Savage 31,694
Shoreview 27,210
Chaska 26,765
Ramsey 26,928
Prior Lake 26,840
White Bear Lake 25,888
Champlin 25,022
Rosemount 24,344
Farmington 23,056
New Brighton 22,787
Hastings 22,722
Crystal 23,065
Golden Valley 21,755
Lino Lakes 21,733
New Hope 21,063
Northfield 20,634
South St. Paul 20,405
Columbia Heights 20,254
Forest Lake 20,220
West St. Paul 19,746
Hopkins 18,678
Hugo 15,008
Mounds View 13,327
Rogers 13,154
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HOW IS THE CITY’S COMPENSATION PROGRAM CHANGING?
CURRENT PROGRAM ATTRIBUTES
1. Step pay program has 27 different ranges with varying number of steps to maximum. Some jobs have
single rates, while others have five steps to maximum. No systematic steps or grades progression.
2. Range minimums are at 80% of maximums and step increments vary from 4.2% to 14.9% based on job.
3. Jobs were evaluated with the Hay system. No documentation available for this system.
4. There is no policy to determine the relative position of current maximums relative to market.
5. On average, employees are currently paid close to 97.5% of current range maximum for their jobs.
NEW PROGRAM ATTRIBUTES
The design of the new program focuses on delivering the objectives established for this study:
1. Salary ranges are internally equitable and externally competitive.
2. System has 16 job grades and range maximums aligned with average market range maximums.
3. Grades are numbered from 100 to 280. Grades 120 and below are currently vacant.
4. For grades 180 and lower:
➢ Salary ranges have 6 steps to maximum, step progression equals 2.75%, minimum set at 85% of
maximum.
5. For grades 190 and higher (mostly management jobs):
➢ Salary ranges have 9 steps to maximum, step progression equal 2.5%, minimum set at 80% of
maximum.
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STEPS FOR EVALUATING CITY JOBS
The following steps describe our process for evaluating and calibrating jobs and creating the proposed 2020
salary range matrix:
1. Used the updated job descriptions to evaluate and grade jobs with the Keystone Job Leveling System.
2. Two consultants independently evaluated each job and reconciled any differences in evaluation.
3. Job grades were reviewed with the City Administrator, HR Manager, and Finance Director.
4. Grades were also reviewed at the department level by each department head; input received was
taken into consideration.
5. Statistical regression analysis was used to establish the new range maximums based on internal job
evaluation and average market range maximum.
6. Range minimums were set at 80% or 85% of the maximum for each grade based on job level.
7. Consistent step progression within each grade was consistent at 2.5% or 2.75% based on grade level.
8. Number of steps within each range was set at 6 or 9 steps based on best practices in the marketplace.
9. Generally, number of steps reflects the fact that employees in higher level jobs require more time to
master all aspects of their job responsibilities than lower level jobs.
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Keystone Compensation Group LLC
SUMMARY OF MARKET ANALYSIS RESULTS AND PROGRAM DESIGN CHANGES
In this section we provide a high-level summary and observations about the current compensation program
and use graphs to illustrate our findings.
1. The comparison of current Lino Lakes actual pay with the market showed that the City is paying employees
close to 97.0% of market median. There are differences among jobs. However, this ratio is considered
competitive and falls within the competitive range of 95%-105% of market.
2. Current City range maximums lag the market average maximum by about 6.5%. Extent of this lag varies
from job to job.
3. Current salary range minimums lag the market minimum by about 8.0%. This may not give the City good
position to attract and retain talent.
4. The City has too many ranges in its current wage schedule (27). The new program reduces the number of
ranges to 16 grades.
5. The number of steps in the current system is too low based on market best practices. This leads to new
employees receiving above market salary increases and reaching their range maximum too quickly.
6. The new system sets the number of steps based on job level and the length of time it takes incumbents to
master all aspects of their jobs.
7. The new salary range matrix provides more uniform step progression based on job level.
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Keystone Compensation Group LLC
BUDGET IMPACT FOR NEW PROGRAM IMPLEMENTATION
This budget impact analysis was based on transitioning employees from the current salary ranges and steps to
the proposed 2020 salary ranges and steps.
Consultant worked with the HR Manager and the City Administrator to develop a preliminary budget impact
analysis for transitioning employees to the new plan. City staff will compute the exact budget impact using the
process established by the consultant and account for all other staffing changes. We used the following steps to
estimate the budget impact for the transition:
1. Assigned each employee to the nearest step, but not lower than current pay, within their new job grade.
2. Computed the difference between current pay and the new step rate for each employee.
3. Computed the budget impact for all City employees and took into consideration the number of hours
worked.
4. The approximate total cost of program transition for all City employees is ~$64,773.
5. Currently, Police Officer and Sergeant jobs have low negotiated minimums, but large step increases to
maximum. If employees in these two jobs are included from the budget impact calculations, the transition
cost would by ~$33,465. The final ranges will be determined based on union negotiations.
6. Final salary ranges for union jobs and budget impact are contingent on results of union negotiations.
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Keystone Compensation Group LLC
Grade
Starting
Rate Step-1 Step-2 Step-3 Step-4 Step-5 Step-6 Step-7 Step-8 Step-9
2020
Maximum
Start Rate
% of Max
Step
Progression
100 $14.88 $15.28 $15.70 $16.14 $16.58 $17.04 $17.50 $17.50 85%2.75%
110 $17.85 $18.34 $18.85 $19.36 $19.90 $20.44 $21.00 $21.00 85%2.75%
120 $19.98 $20.52 $21.09 $21.67 $22.26 $22.88 $23.50 $23.50 85%2.75%
130 $22.02 $22.62 $23.24 $23.88 $24.54 $25.21 $25.90 $25.90 85%2.75%
140 $24.23 $24.89 $25.58 $26.28 $27.00 $27.74 $28.50 $28.50 85%2.75%
150 $26.56 $27.29 $28.04 $28.81 $29.61 $30.42 $31.25 $31.25 85%2.75%
160 $29.33 $30.13 $30.96 $31.81 $32.69 $33.59 $34.50 $34.50 85%2.75%
170 $32.30 $33.19 $34.10 $35.04 $36.00 $36.99 $38.00 $38.00 85%2.75%
180 $35.06 $36.03 $37.02 $38.04 $39.08 $40.16 $41.25 $41.25 85%2.75%
190 $35.84 $36.74 $37.66 $38.61 $39.58 $40.57 $41.59 $42.63 $43.70 $44.80 $44.80 80%2.50%
200 $39.20 $40.18 $41.19 $42.23 $43.29 $44.37 $45.49 $46.63 $47.80 $49.00 $49.00 80%2.50%
210 $41.68 $42.73 $43.80 $44.90 $46.02 $47.18 $48.36 $49.58 $50.82 $52.10 $52.10 80%2.50%
220 $44.20 $45.31 $46.45 $47.61 $48.81 $50.03 $51.29 $52.58 $53.90 $55.25 $55.25 80%2.50%
230 $47.04 $48.22 $49.43 $50.67 $51.94 $53.25 $54.58 $55.95 $57.36 $58.80 $58.80 80%2.50%
240 $49.60 $50.84 $52.12 $53.43 $54.77 $56.15 $57.55 $59.00 $60.48 $62.00 $62.00 80%2.50%
250 $52.24 $53.55 $54.90 $56.27 $57.69 $59.13 $60.62 $62.14 $63.70 $65.30 $65.30 80%2.50%
260 $55.04 $56.42 $57.84 $59.29 $60.78 $62.30 $63.87 $65.47 $67.11 $68.80 $68.80 80%2.50%
270 $58.00 $59.46 $60.95 $62.48 $64.05 $65.65 $67.30 $68.99 $70.72 $72.50 $72.50 80%2.50%
280 $60.80 $62.33 $63.89 $65.49 $67.14 $68.82 $70.55 $72.32 $74.14 $76.00 $76.00 80%2.50%
2020 Recommended Lino Lakes Salary Range Matrix and Steps (Effective 1/1/2020)
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Keystone Compensation Group LLC
10.00
15.00
20.00
25.00
30.00
35.00
40.00
45.00
50.00
55.00
60.00
65.00
70.00
75.00
80.00
85.00
0 50 100 150 200 250 300 350 400 450 500 550 600 650 700 750 800 850 900 950 1000 1050 1100Hourly RateHay Job Value
Relationship of Current Lino Lakes Salary Ranges and Current Job Evaluation Points
Current MIN Current Max
Current MIN Line Current Max Line
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Keystone Compensation Group LLC
10.00
15.00
20.00
25.00
30.00
35.00
40.00
45.00
50.00
55.00
60.00
65.00
70.00
75.00
80.00
85.00
100 110 120 130 140 150 160 170 180 190 200 210 220 230 240 250 260 270 280 290 300Hourly RateLino Lakes New Job Grade
Comparison of Lino Lakes Actual Pay with Median Market Actual Pay
LNL Average Actual Pay Market Hourly Median
LNL Actual Pay Line Market Median Pay Line
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Keystone Compensation Group LLC
10.00
15.00
20.00
25.00
30.00
35.00
40.00
45.00
50.00
55.00
60.00
65.00
70.00
75.00
80.00
85.00
100 110 120 130 140 150 160 170 180 190 200 210 220 230 240 250 260 270 280 290 300Hourly Range MaximumLino Lakes New Job Grade
Comparison of Current Lino Lakes Range Maximums and Market Average Range Maximums
Current LNL Max MKT Avg Max
Current LNL Max Line Market Max Line
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Keystone Compensation Group LLC
$10.00
$15.00
$20.00
$25.00
$30.00
$35.00
$40.00
$45.00
$50.00
$55.00
$60.00
$65.00
$70.00
$75.00
$80.00
$85.00
90 100 110 120 130 140 150 160 170 180 190 200 210 220 230 240 250 260 270 280 290 300Range MaximumLino Lakes New Job Grade
Relationship of New Lino Lakes Range Maximums and Average Market Range Maximums
Market Peer Group Max
Market Avg Max Line
Lino Lakes range maximum is set at ‘Market Average Max Line’
Maximum”
WS – Item 4
WORK SESSION STAFF REPORT
Work Session Item No. 4
Date: June 1, 2020
To: City Council
From: Michael Grochala, Community Development Director
Re: Birch Street (CSAH 34) proposed improvements
Background
The City Council approved the Joint Powers Agreement with Anoka County on April 13,
2020. The JPA included two items for additional consideration:
1) Installation of Pedestrian Flasher System
2) Roundabout Landscaping
Pedestrian Crosswalks/Safety
The City Council has repressed concerns regarding pedestrian safety at the roundabout
crossings. As provided for in the JPA, Anoka County completed a Pedestrian Crossings
Review and Analysis. The study analyzed crossing at the two roundabouts and the grade
separated crossing (tunnel). The roundabout crossing at Tomahawk Trail was of specific
concern for the City Council because of potential safety concerns related to the
Elementary School. As noted in the report roundabouts can improve pedestrian safety if
designed correctly. The four main reasons provided include:
1. Reduction of conflict points
2. Crossing one direction of traffic at a time
3. Shorter crossing distance
4. Driver multi-stage recognition.
The design of each roundabout has been completed based on MnDOT and Anoka County
standards and guidelines. The reports states that each of the crossings would be a two-
stage crossing with pedestrians only crossing one lane (one direction ) approximately 20’
to 22’ at a time with a 13’ to 18’refuge island. The crossing is located approximately 31’
back from the roundabout yield bar.
Report includes a number of findings supporting the installation of crosswalks at the
proposed locations. However the MnDOT guidance does not recommend does not
recommend additional crossing treatments. Accordingly, the County will not install at
their cost.
The City may request the installation, but would be financially responsible. The cost is
estimated at $10,000 to $20,000. Staff is expecting a more refined cost from the County.
Roundabout Landscaping
The Joint Powers Agreement requires that the City prepare plans and specifications for
any proposed landscaping within the project. The City Council may wish to consider
installation landscape amenities within the proposed roundabouts. Anoka County has
specific landscaping requirements for county roadways. Any landscaping installed must
be irrigated and maintained by the City. In absence of any additional landscaping the
county will plant grass and mow periodically during the growing season.
Landscaping within roundabouts can range from the base grass cover to elaborate flower
and shrub patterns subject to certain height restrictions. I have included examples of
local roundabouts that span the scope of options.
While the addition of landscaping can improve the roadway/corridor aesthetics and help
to slow traffic it is a long term investment. Consideration should be given to the ongoing
cost and commitment to maintenance of the islands. This includes annual maintenance
and replacement of plants and irrigation system along with a labor commitment from
public works.
If the City Council is interested staff would suggest retaining WSB and Associates to
prepare some options for consideration.
Requested Council Direction
Staff is requesting council direction regarding placement of the Pedestrian Flasher and
interest in landscaping design.
Attachments
1. Pedestrian Crossing Study
2. LED Enhanced Pedestrian Crossing Sign
3. Roundabout landscaping examples
701 XENIA AVENUE S | SUITE 300 | MINNEAPOLIS, MN | 55416 | 763.541.4800 | WSBENG.COM Technical Memorandum
To: Jane Rose, Traffic Engineering Manager, Anoka County Highway Department
From: Chuck Rickart, PE, PTOE, Traffic Engineer, WSB
Copy: Jason Orcutt, PE, Design Engineer Supervisor, Anoka County Highway Department
Michael Grochala, Community Development Director, City of Lino Lakes
Andrew Plowman, PE, Project Manager, WSB
Date: May 18, 2020
Re: Pedestrian Crossings Review and Analysis
CSAH 34 (Birch Street) Reconstruction Project
Lino Lakes, Anoka County, Minnesota
WSB Project No. 014400-000
Background
The Anoka County Highway Department, in cooperation with the City of Lino Lakes, is in the
process of developing preliminary plans for the reconstruction of County State Aid Highway
(CSAH) 34 (Birch Street) from Hokah Drive to east of West Shadow Lake Road. The
improvements are proposed to include reconstruction of the roadway to a divided two-lane
roadway with roundabouts at the Tomahawk Trail/School Entrance and West Shadow Lake Drive
intersections.
As part of the preliminary design phase, public information meeting and agency coordination has
been held to review and receive comments on the design concepts for the corridor. One of the
comments was in respect to the location and treatment of potential pedestrian crossing within the
corridor.
The purpose of this memorandum is to document the review and analysis and to recommend the
appropriate location(s) and treatments for pedestrian crossing in the CSAH 34 (Birch Street)
corridor.
Pedestrian Crossing Review and Analysis Criteria
There are several Federal and State documents that provide guidance for the review and analysis
of pedestrian crossings. The primary documents used for the CSAH 34 (Birch Street) corridor
pedestrian crossing review and analysis includes: “Pedestrian Crossings: Uncontrolled Locations,
June 2014”; “Minnesota Best Practices for Pedestrian/Bicycle Safety, September 2013”, and;
MnDOT Traffic Engineering Manual, Chapter 13 – Non-Motorized Facilities, June 2015”
Based on the review of these documents, the following general criteria should be considered for
marking unsignalized crosswalks:
• Locations for a marked crosswalk should be connected by sidewalks or trails and have
ADA compliant curb ramps and landings.
• Parking should be prohibited at least 20 feet prior to and after a marked crosswalk
• Crosswalk markings and advanced warning signs should not be installed at stop-
controlled locations, although additional pedestrian treatments could be installed if an
engineering study indicates a need.
Jane Rose, Anoka County
CSAH 34 (Birch St) Pedestrian Crossing Review and Analysis
May 18, 2020
Page 2
• Crosswalk markings and signs should be installed at all uncontrolled crossings along
approved school crossings or crossings included in a Safe Routes to School plan.
Additional crossing enhancements should be considered at school crossing locations by
analyzing the crossing.
• Crosswalk markings should generally not be installed at channelized right turn
movements. Some channelized right turn movements may benefit from treatments such
as signing and other enhancements and should always include appropriate geometrics to
control speed, such as tight radii and appropriate crosswalk placement, while serving the
typical vehicle within the corridor.
The review and analysis of each crossing will follow the evaluation methodology outlined on the
flowchart and tables from the MnDOT Traffic Engineering Manual, June 2015, shown in
Appendix B. The following sections outline the review of each proposed crossing.
Corridor / Roundabout Design
The proposed CSAH 34 (Birch Street) corridor plan includes the realignment of the existing West
School Entrance driveway to line up with the existing Tomahawk Trail intersection with a
roundabout, reducing the existing East School Entrance driveway to a right-in/right-out with side
street stop control and a new roundabout at the West Shadow Lake Road in tersection replacing
the existing side street stop control.
Existing marked pedestrian crossings of CSAH 34 (Birch Street) at currently located at the
signalized intersection at Ware Road and the west approach at the West School Entrance
driveway, including school crossing signing at the crossing. The current plan includes
There are four (4) proposed at grade crossing of CSAH 34 (Birch Street) and one existing grade
separated crossing. The at grade crossings would be located on each approach at the Scho ol
Entrance/Tomahawk Trail roundabout and the West Shadow Lake Drive roundabout. The existing
grade separated crossings will remain in place and is located approximately 450ft west of West
Shadow Lake Drive and east of Rice Lake Elementary School.
It has been documented that roundabouts can improve pedestrian safety if designed correctly.
There are four main reasons pedestrian crossings at roundabouts are safer than traditional
intersections:
1. Reduction of conflict points - The number of vehicles to pedestrian conflicts are
reduced from 16 to 8.
2. Crossing one direction of traffic at a time - At a roundabout, a pedestrian is only
required to cross one lane at a time and can wait at the pedestrian refuge before
finalizing the crossing across the other lane.
3. Shorter crossing distance – At a roundabout a pedestrian is only crossing one direction
and typically one lane vs multiple lanes which limits the amount of time that they can
interact with a vehicle.
4. Driver multi-stage recognition - At roundabouts, the pedestrian crossing is pulled back
from the yield line, where a driver is able to focus on the pedestrian crossing movement
before trying to find a gap in traffic.
The benefits of pedestrian crossings at roundabouts versus standard intersections is based on
information obtained from NCHRP 672: Roundabouts an Information Guide, 2nd Edition and
experience designing and implementing roundabout.
Jane Rose, Anoka County
CSAH 34 (Birch St) Pedestrian Crossing Review and Analysis
May 18, 2020
Page 3
The design of each roundabout has been completed based on MnDOT and Anoka County
standards and guidelines. Each of the crossings would be a “two-stage” crossing with pedestrians
only crossing one lane (one direction) approximately 20ft to 22ft at a time with a 13ft to 18ft
refuge island.
Figure 1, CSAH 34 (Birch Street) at School Entrance / Tomahawk Trail and Figure 2, CSAH
34 (Birch Street) at West Shadow Lake Road, in Appendix A show the design dimensions and
proposed signing for each roundabout.
Proposed Crossing Locations Data Review
Traffic turning movement and pedestrian counts at the intersections of CSAH 34 (Birch Street) at
Tomahawk Trail, West School Entrance, East School Entrance and West Shadow Lake Drive
were collected in June 2019 by Anoka County.
Based on the traffic count data collected and a field review of the corridor, the roadway
characteristics including speed, traffic volumes and pedestrian volumes on CSAH 34 (Birch
Street) at each of the proposed crossing location intersections is summarized below.
CSAH 34 (Birch Street):
▪ Speed Limit 50mph
▪ School Speed Zone 30mph - Tomahawk Trail to West Shadow Lake Drive
▪ Existing (2019) – ADT = 11,975
▪ Projected 2040 – ADT = 14,000
▪ Pedestrians on north side west of school - Daily = 142, Peak Hour = 23 (7-8pm)
▪ Pedestrians on north side east of school – Daily = 55, Peak Hour = 10 (7-8pm)
▪ Pedestrians on south side west of school - Daily = 55, Peak Hour = 11 (7-8pm)
▪ Pedestrians on south side east of school – Daily = 61, Peak Hour = 14 (7-8pm)
School Entrance / Tomahawk Trail:
▪ North leg -Rice Lake School Entrance
o Speed Limit 30mph
o Existing (2019) – ADT = 880
▪ South leg – Tomahawk Trail
o Speed Limit 30mph
o Existing (2019) – ADT = 310
• Pedestrians crossing east approach - 0
• Pedestrians crossing west approach – Daily =10, Peak Hour = 4 (7-8pm)
West Shadow Lake Drive:
▪ North leg – West Shadow Lake Road
o Speed Limit 35mph
o Existing (2019) – ADT = 380
▪ South leg – West Shadow Lake Road
o Speed Limit 30mph
o Existing (2019) – ADT = 1120
• Pedestrians crossing east approach – Daily = 2, Peak Hour = 1 (7-8pm)
• Pedestrians crossing west approach - 0
Jane Rose, Anoka County
CSAH 34 (Birch St) Pedestrian Crossing Review and Analysis
May 18, 2020
Page 4
Pedestrian Crossing Analysis
A pedestrian crossing analysis was conducted for each proposed crossing location documenting
the sight lines, level of service (delay and gap) analysis, pedestrian safety, school crossing
considerations and alternative crossing treatment review. Each crossing is summarized below.
Marked Crosswalk Installation Flowchart:
Each crossing location was reviewed using the flowchart from the MnDOT Traffic Engineering
Manual, June 2015, shown in Appendix B.
Based on review of the flowchart for the crossings at the intersection of CSAH 34 (Birch Street) at
School Entrance / Tomahawk Trail a marked crossing should be install and additional treatments
considered.
Based on review of the flowchart for the crossings at the intersection of CSAH 34 (Birch Street) at
West Shadow Lake Drive a marked crossing is not recommended however, additional treatments
should be considered.
Sight Distance:
Vehicle stopping sight distance is the distance covered by a vehicle during a stopping procedure.
SSD should be provided at all pedestrian crossings. Pedestrian sight distance is a term to
describe the distance covered by a motorist during the time it takes a pedestrian to recognize an
adequate gap in traffic and cross the roadway.
Install Marked
Crosswalk
Yes
Additional Treatment
Considerations
Is the Crossing at an
approved School
Crossing?
Is sight distance
adequate?
Yes No Is the pedestrian volume
greater or equal to 20
people/hour or 15
people/hour with an
elderly/school facility nearby?
Consider unmarked
pedestrian
facilitation?
No
Additional Treatment
Considerations
Is the Crossing at an
approved School
Crossing?
Jane Rose, Anoka County
CSAH 34 (Birch St) Pedestrian Crossing Review and Analysis
May 18, 2020
Page 5
Based on review of the proposed roundabout design the stopping sight distance is adequate for
pedestrians crossing at each of the proposed crossing locations. Figure 3 in Appendix A shows
the sight distance for each approach for the School Entrance/Tomahawk Trial intersection , and,
Figure 4 in Appendix A shows the sight distance for each approach for the West Shadow Lake
Drive intersection.
Level of Service Analysis (Delay and Gap Acceptance):
The Highway Capacity Manual (HCM) procedures were used for determining the pedestrian
crossing Level of Service (LOS) and delay. LOS is generally deemed acceptable between LOS A
and LOS D and unacceptable at LOS E or LOS F.
Each crossing assumes a two-stage crossing with an ADA Compliant (min 4ft x 4ft) refuge
landing. The analysis was conducted with and without standard pedestrian crossing signing and
markings. Based on these conditions Table 1 below summarizes the level of service and delay at
each crossing. The capacity analysis worksheets are included in Appendix C.
Table 1 – Level of Service and Delay Summary
Crossing Location
Without Signing and
Markings
With Signing and
Markings
LOS Delay
(sec/ped) LOS Delay
(sec/ped)
School Entrance/Tomahawk Trail
West Approach C 15.4 C 13.9
School Entrance/Tomahawk Trail
East Approach C 15.8 C 14.2
West Shadow Lake Drive
West Approach C 15.8 C 14.2
West Shadow Lake Drive
East Approach C 15.5 C 14.0
Pedestrian Safety Review:
Using FHWA Pedestrian Safety guidance, marked crosswalk locations should be determined
based on the traffic volume, speed, and roadway type. For each of the proposed crossing
locations the following was assumed:
• Two-lane roadway
• ADT between 11,975 (existing) and 14,000 (2040)
• Speed Limit of less than 30mph at the roundabouts.
Based on this review it can be concluded that possible increases in pedestrian crashes could
occur if crosswalks are added without other pedestrian facility enhancements. Therefore, it is
recommended that if marked crosswalks are provided at any of the locations, other pedestrian
crossing improvements should be considered.
Jane Rose, Anoka County
CSAH 34 (Birch St) Pedestrian Crossing Review and Analysis
May 18, 2020
Page 6
School Crossing:
Rice Lake Elementary School is located north of CSAH 34 (Birch Street) between West
Tomahawk Trail and West Shadow Lake Drive. The primary area that children walk to the school
is between Ware Road on west and Deerwood Lane on the east. The majority of the walkers to
and from the school are coming from the south side and need to cross CSAH 34 (Birch Street).
Currently, the school uses crossing guards at the existing crossing of CSAH 34 (Birch Street) at
the West School Entrance. A figure showing the current walking areas is included in Appendix B.
The safety of children getting to and from school is a special consideration in determining if
marked crosswalk are needed. Based on review of the walking areas and the location of the
existing pedestrian underpass located west of West Shadow Lake Drive , the school crossing
should be provided at the School Entrance/Tomahawk Trail intersection and not at West Shadow
Lake Drive. In addition, additional crosswalk treatments should be considered to help make the
crossing use more noticeable to motorists on CSAH 34 (Birch Street).
Additional Treatment Analysis:
A marked, and signed crosswalk alone may not be enough to facilitate safe and efficient
pedestrian movements. Pedestrian crossing enhancements have been shown to significantly
improve motorist yielding behavior. The Pedestrian Facility Treatments table from the “MnDOT
Traffic Engineering Manual, Chapter 13 – Non-Motorized Facilities, June 2015” shown in
Appendix B provides guidance on when and what type of treatment is appropriate for specific
roadway configurations. For each of the proposed crossing locations the following was assumed:
• Two-lane roadway
• ADT between 11,975 (existing) and 14,000 (2040)
• Speed Limit of less than 30mph at the roundabouts.
Based on the guidance it can be concluded that only marked and signed crosswalk be considered
at any of the proposed crossing locations. Although, additional crossing treatments are not
recommended, since the crossings at the School Entrance / Tomahawk Trail is a school crossing,
additional treatments were reviewed and analyzed. Two additional crossing treatments could be
considered, each is reviewed and discussed below:
Warning Sign with Edge Mounted LEDs
These are enhanced standard crosswalk signs with flashing LED lights around the
boarder. This type of sign is designed to alert the driver that a pedestrian is crossing the
roadway. They are pedestrian activated and blink for a period of time to allow the
pedestrian to cross.
Rectangular Rapid Flash Beacons (RRFB) System
Another option to enhance the pedestrian crossing is the use of Rectangular Rapid
Flashing Beacons (RRFB) system to supplement the existing standard pedestrian
crossing signing. They provide a higher driver awareness when a pedestrian is present
increasing the percentage of vehicles yielding. They are pedestrian activated and flash
for a period of time to allow the pedestrian to cross.
Completing the level of service and delay analysis assuming the installation of the signs or
RRFB’s, the crossing would have an improved operation. Table 2 below shows a summary of the
level of service and delays compared to the crossings with just signing and markings. The
capacity analysis worksheets are included in Appendix C.
Jane Rose, Anoka County
CSAH 34 (Birch St) Pedestrian Crossing Review and Analysis
May 18, 2020
Page 7
Table 2 – Additional Treatment Level of Service and Delay Summary
Crossing Location
Without Signing and
Markings Signing with LED’s RRFB’s
LOS Delay
(sec/ped) LOS Delay
(sec/ped) LOS Delay
(sec/ped)
School
Entrance/Tomahawk Trail
West Approach
C 13.9 B 9.5 B 6.3
School
Entrance/Tomahawk Trail
East Approach
C 14.2 C 10.1 B 6.8
West Shadow Lake Drive
West Approach C 14.2 NA NA NA NA
West Shadow Lake Drive
East Approach C 14.0 NA NA NA NA
Funding / Other Considerations
Based on Anoka County policy’s any additional crossing enhancements that are not required or
warranted based on an engineering study, should not be installed. However, the City could
request the installation, and if approved by the County, they would be financially responsible for
the improvement.
It should be noted that if the City choses to install an improvement other than what is
recommended, the liability of setting a precedence with implementing the improvement should be
considered.
Conclusions / Recommendations
Based on the review and analysis of each of the proposed crossing locations documented in this
memorandum, WSB has concluded the following:
• The Anoka County Highway Department, in cooperation with the City of Lino Lakes, is in
the process of developing preliminary plans for the reconstruction of County State Aid
Highway (CSAH) 34 (Birch Street) from Hokah Drive to east of West Shadow Lake Road .
• There are four (4) proposed at grade crossing of CSAH 34 (Birch Street) and one existing
grade separated crossing. The at grade crossings would be located on each approach at
the School Entrance/Tomahawk Trail roundabout and the West Shadow Lake Drive
roundabout. The existing grade separated crossings will remain in place and is located
approximately 450ft west of West Shadow Lake Drive and east of Rice Lake Elementary
School.
• The design of each roundabout has been completed based on MnDOT and Anoka
County standards and guidelines. Each of the crossings would be a “two-stage” crossing
with pedestrians only crossing one lane (one direction) approximately 20ft to 22ft at a
time with a 13ft to 18ft refuge island. The construction of the roundabouts by them self,
improves the safety for pedestrians crossing CSAH 34 (Birch Street).
• Traffic turning movement and pedestrian counts at the intersections of CSAH 34 (Birch
Street) at Tomahawk Trail, West School Entrance, East School Entrance and West
Shadow Lake Drive were collected in June 2019 by Anoka County.
Jane Rose, Anoka County
CSAH 34 (Birch St) Pedestrian Crossing Review and Analysis
May 18, 2020
Page 8
• The pedestrian crossing analysis concluded the following:
o Marked Crosswalk Installation flowchart review indicated that for the crossings at
School Entrance / Tomahawk Trail, a marked crossing should be installed, and
additional treatments considered, and; for the crossings at West Shadow Lake
Drive, a marked crossing is not recommended however, additional treatments
could be considered.
o Based on review of the proposed roundabout design the stopping sight distance
is adequate for pedestrians crossing at each of the proposed crossing locations.
o The LOS and Delay of the proposed crossings with or without pavement
markings and signing indicates that all crossings would operate at LOS C with
delays ranging from 13.8 sec/ped to 15.8 sec/ped.
o Based on the pedestrian safety review there would be a possible increase in
pedestrian crashes if crosswalks are added without other pedestrian facility
enhancements. If marked crosswalks are provided at any of the locations, other
pedestrian crossing improvements should be considered.
o Based on review of the school walking areas and the location of the existing
pedestrian underpass located west of West Shadow Lake Drive, the school
crossing should be provided at the School Entrance/Tomahawk Trail intersection
and not at West Shadow Lake Drive. Additional crosswalk treatments should be
considered to help make the crossing use more noticeable to motorists on CSAH
34 (Birch Street).
o Based on the guidance, additional crossing treatments are not recommended .
However, since the crossings at the School Entrance / Tomahawk Trail is a
school crossing, additional treatments could be considered, including signing with
LED’s or RRFB’s
o The level of service and delay analysis assuming the installation of the signing
with LED’s or RRFB’s, indicates that the LOS would improve to a LOS B with
delay’s ranging from 6.3 sec/ped to 10.1 sec/ped.
Based on these conclusions the following is recommended.
1. Provide the primary marked crosswalk at the intersection of CSAH 34 (Birch Street) at
the School Entrance / Tomahawk Trail.
2. Install standard roundabout crosswalk signing on CSAH 34 (Birch Street) for both
approaches to the School Entrance / Tomahawk Trail intersection.
3. Install guide signing directing pedestrian traffic at West Shadow Lake Drive to the in
place pedestrian underpass.
4. Work with Rice Lake Elementary School to insure that crossing guards from the school
can be used at the crossings.
5. Monitor the crossings at CSAH 34 (Birch Street) and the School Entrance / Tomahawk
Trail to identify if there is a need for additional crossing enhancement in the future.
If you have any question or comments, please feel free to contact Chuck Rickart (612.360.1283)
APPENDIX A
Figures
Date: Printed:WSB Filename:c:\users\ipanek\appdata\local\bentley\projectwise\workingdir\wsbeng-pw.bentley.com_wsbeng-pw-01\ipanek@wsbeng.com\dms04506\014400_Pedestrian Crossing.dgn5/15/2020CSAH 34 Improvements
Anoka County, Minnesota
CSAH 34
TOMAHAWK TRAILSTATELAW
FORSTOPC
ROSSW
ALK
W
I
TH
I
NSTATELAWFORSTOPCROSSWALKWITHINSTATELAWFORSTOPCROSSWALKWITHINSTATELAWFORSTOPCROSSWALKWITHINFigure 1
Roundabout Design Dimensions
CSAH 34 (Birch Street) and School Entrance / Tomahawk Trail
N
0 30 ft 60 ft
22'
13'
22'
19'
10'
17'
20'
15'
22'
23'
11'
20'
25'
31'
18'
31'WAYONEWAYONEWAYONEWAYONE
YIELD
WAYONE
WAYONE
YIELDYIELDWAYONEWAYONEYIELDYIELDWAYONEWAYONEYIELD YIELDWAYONEWAYONEYIELDCOUNTY ANOKA34WESTCOUNTY ANOKA3
4EAST
Date: Printed:WSB Filename:c:\users\ipanek\appdata\local\bentley\projectwise\workingdir\wsbeng-pw.bentley.com_wsbeng-pw-01\ipanek@wsbeng.com\dms04506\014400_Pedestrian Crossing.dgn5/15/2020CSAH 34 Improvements
Anoka County, Minnesota
STATE
LAW
FOR
STOP
CROSSWALK
W
ITH
IN STATELAWFORSTOPCROSSWALKWITHINSTATELAWFORSTOPCROSSWALKWITHINSTATELAWFORSTOPCROSSWALKWITHINCSAH 34
WEST SHADOW LAKEFigure 2
Roundabout Design Dimensions
CSAH 34 (Birch Street) and West Shadow Lake Drive
N
0 30 ft 60 ft
YIELD
WAYONE
YIELD
WAYONE WAYONEYIELDYIELDWAYONEYIELDWAYONEWAYONEYIELDYIELDWAYONEWAYONEYIELDCOUNTY ANOKA3
4EASTWAYONEWAYONEWAYONEWAYONE COUNTY ANOKA34WEST 20'
11'20'
22'
14'
22'
20'
11'
18'
22'
18'
21'31'
21'
27'
19'
APPENDIX B
Review and Analysis Flowchart and Tables
Traffic Engineering Manual Chapter 13
13-16
UNSIGNALIZED MARKED CROSSWALK INSTALLATION FLOWCHART
Notes
2. A reasonable walking distance is 660' in some suburban/rural applications, urban marked crossings should never be closer than 150'.
3. See the "Additional Treatment Considerations" section for more information.
1. Urban, suburban, and rural locations may vary in this classification. Urban may want to use locations that have higher volumes than the surrounding crossings. Rural locations may want to mark locations
that have regular pedestrian crossings but may never meet the 20 pedestrians/hour minimum.
CROSSWALK ANALYSIS
Is the crossing at an approved school
crossing or on a safe routes to
school plan?
Install marked crosswalk
Is the pedestrian volume
greater or equal to 20
people/hour or 15
people/hour with an
elderly/school facility nearby?1
Yes
Go to Table 1
Does the engineering study
indicate a need and have
adequate visibility for
motorists and pedestrians?
Remove
obstruction/conflict or
consider access control.
Does the crossing serve regular
pedestrian traffic/pedestrian
generators (i.e., transit stop)?
No Action
Is the nearest
marked/facilitated crossing
less than 300' away?2
Go to Table 1
Direct pedestrians to the
nearest facilitated
crossing.
Consider unmarked
pedestrian facilitiation.3
Consider unmarked
pedestrian facilitiation.3
Is the pedestrian volume
greater or equal to 20
people/hour or 15
people/hour with an
elderly/school facility
nearby?1
Direct pedestrians to the
nearest facilitated crossing or
consider a signal, beacon, or
grade separation.
Yes
Yes Yes
No
No
No No
Feasible
Infeasible
to either
No Yes
to both
Yes
No
FIGURENovember 2014 10
Traffic Engineering Manual Chapter 13
13-17
≤ 30 mph 35 mph 40 mph ≥ 45 mph ≤ 30 mph 35 mph 40 mph ≥ 45 mph ≤ 30 mph 35 mph 40 mph ≥ 45 mph ≤ 30 mph 35 mph 40 mph ≥ 45 mph
2 lanes (with or without a raised
median)A A B D A A B D A A C D A B C D
3 lanes with raised median A A C D A B C D A C C D B C C D
3 lanes without raised median A B C D A B C D B B C D B C C D
Multilane (4 or more lanes) with
raised median2 A A C D A B C D A B C D C C C D
Multilane (4 or more lanes)
without raised median2 A C C D B C C D C C C D C C C D
Treatment Descriptions:
Specific Notes:
General Notes:
1. Adding crosswalks alone will not make crossings safer, result in more vehicles stopping for pedestrians, nor will they necessarily create a false sense of security.
2. Crosswalks have not been proven to create a false sense of security - research shows that pedestrians scan the road more at marked crosswalks.
3. Whether a crosswalk is marked or not, additional crossing enhancements should be considered. See the "Additional Treatment Considerations" section.
4. See MUTCD Section 3B.18 for additional guidance on using this table.
5. Lanes are total cross section.
2. Do not install a marked crosswalk where there are 3 or more through lanes per direction. Consider a pedestrian hybrid beacon, pedestrian traffic signal, or grade separated crossing.
3. Traffic calming measures should be considered to reduce speed.
4. If a median cannot be or is not currently installed go to Treatment Type D.
5. Minimum acceptable median width to provide a refuge is 6 feet.
Table 1: Pedestrian Facility Treatments
A. Consider marked crosswalk and signs
B. Consider marked crosswalk with enhanced signs (R1-6a or R1-9a R1-9b) and/or geometric improvements
C. Consider marked crosswalk with signs, geometric improvements, and pedestrian activated warning devices4
D. Do not install marked crosswalk. 3
Vehicle ADT ≤ 9000 Vehicle ADT > 9000 - 12,000 Vehicle ADT > 12,000 - 15,000 Vehicle ADT > 15,000Roadway Configuration1,5
Guidance: Consider installing marked crosswalk with advance warning signs (W11-2); use S1-1 signs for school crossings. Consider in-roadway (R1-6) or overhead (R1-9a) (R1-9b) signs.
Guidance: Consider installing treatment options from Type A treatments. Add curb extensions or median refuge islands.
Guidance: Consider installing a raised median refuge island if one is not present. Consider installing marked crosswalk and appropriate crossing signs along with a pedestrian activated
Guidance: Consider pedestrian hybrid beacon, pedestrian traffic signal, or grade separated crossing.
1. Advanced stop lines and signing (R1-5b or c) should be used whenever possible if a multiple threat crash issue is present. Overhead signing, RRFBs or other overhead treatments should be used to mitigate
multiple threat crash risks.
Table 13-1 Pedestrian Facility Treatments
APPENDIX C
LOS Worksheets
2010 Highway Capacity Manual (HCM)
Pedestrian Level of Service (LOS) at Uncontrolled Crossing Locations
Intersection and Mid-Block Crossings
Crossing Location: Date:
City, State:Scenario:
Reviewer(s):Agency:
Project Number:ID #:
The following is the base information needed to complete the analysis.
If this is a one-stage crossing, use only Crossing 1.
If this is a two-stage crossing, each stage must be evaluated separately using Crossing 1 and Crossing 2.
Crossing 1:
Evaluation Inputs:
L = crosswalk length (ft)L = 22
Sp = average pedestrian walking speed (ft/s)Sp = Sp = 3.5
ts = pedestrian start-up and end clearance time (s)ts = ts = 3
V = vehicular hourly volume (veh/hr)V = 731
vp = pedestrian flow rate (ped/s)vp = vp = 0.00
v = vehicular flow rate (veh/s) = V/3600 v = v = 0.200
Wc = crosswalk width (ft)Wc = Wc = 8.0
N = number of through lanes crossed (Integer)N = N = 1
*no platooning observed
Crossing 2:(only used for two-stage crossings)
Evaluation Inputs:
L = crosswalk length (ft)L = 22
Sp = average pedestrian walking speed (ft/s)Sp = Sp = 4
ts = pedestrian start-up and end clearance time (s)ts = ts = 3
V = vehicular hourly volume (veh/hr)V = 549
vp = pedestrian flow rate (ped/s)vp = vp = 0.00
v = vehicular flow rate (veh/s) = V/3600 v = v = 0.15
Wc = crosswalk width (ft)Wc = Wc = 8.0
N = number of through lanes crossed (Integer)N = N = 1
*no platooning observed
Crossing Treatment Yield Rate
My = motorist yield rate (decimal)My = 34%
Entering data into the tables above will populate the evaluation tables in Microsoft Excel.
Results:
Average Delay sec/ped
LOS
15.8
INT(L/11)
3.0
0*
INT(L/11)
Page 2 of 5
C
Input Table:
V/3600
0*
3.5
Input Table:defaults:
8.0
Developed by Bolton & Menk, Inc.
for the Local Road Research Board Inputs and Results
Birch St at School Ent/Tomahawk - West Appr
Lino Lakes, Minnesota
V/3600
8.0
5/12/2020
defaults:
Chuck R
3.5
Input Table:
Median Only
Anoka County
14400-00
3.0
Westbound Lane
Eastbound Lane
HCM Evaluation Worksheet
2010 Highway Capacity Manual (HCM)
Pedestrian Level of Service (LOS) at Uncontrolled Crossing Locations
Intersection and Mid-Block Crossings
Crossing Location: Date:
City, State:Scenario:
Reviewer(s):Agency:
Project Number:ID #:
The following is the base information needed to complete the analysis.
If this is a one-stage crossing, use only Crossing 1.
If this is a two-stage crossing, each stage must be evaluated separately using Crossing 1 and Crossing 2.
Crossing 1:
Evaluation Inputs:
L = crosswalk length (ft)L = 22
Sp = average pedestrian walking speed (ft/s)Sp = Sp = 3.5
ts = pedestrian start-up and end clearance time (s)ts = ts = 3
V = vehicular hourly volume (veh/hr)V = 731
vp = pedestrian flow rate (ped/s)vp = vp = 0.00
v = vehicular flow rate (veh/s) = V/3600 v = v = 0.200
Wc = crosswalk width (ft)Wc = Wc = 8.0
N = number of through lanes crossed (Integer)N = N = 1
*no platooning observed
Crossing 2:(only used for two-stage crossings)
Evaluation Inputs:
L = crosswalk length (ft)L = 22
Sp = average pedestrian walking speed (ft/s)Sp = Sp = 4
ts = pedestrian start-up and end clearance time (s)ts = ts = 3
V = vehicular hourly volume (veh/hr)V = 549
vp = pedestrian flow rate (ped/s)vp = vp = 0.00
v = vehicular flow rate (veh/s) = V/3600 v = v = 0.15
Wc = crosswalk width (ft)Wc = Wc = 8.0
N = number of through lanes crossed (Integer)N = N = 1
*no platooning observed
Crossing Treatment Yield Rate
My = motorist yield rate (decimal)My = 41%
Entering data into the tables above will populate the evaluation tables in Microsoft Excel.
Results:
Average Delay sec/ped
LOS
13.9
INT(L/11)
3.0
0*
INT(L/11)
Page 2 of 5
C
Input Table:
V/3600
0*
3.5
Input Table:defaults:
8.0
Developed by Bolton & Menk, Inc.
for the Local Road Research Board Inputs and Results
Birch St at School Ent/Tomahawk - West Appr
Lino Lakes, Minnesota
V/3600
8.0
5/12/2020
defaults:
Chuck R
3.5
Input Table:
Signing and Markings
Anoka County
14400-00
3.0
Westbound Lane
Eastbound Lane
HCM Evaluation Worksheet
2010 Highway Capacity Manual (HCM)
Pedestrian Level of Service (LOS) at Uncontrolled Crossing Locations
Intersection and Mid-Block Crossings
Crossing Location: Date:
City, State:Scenario:
Reviewer(s):Agency:
Project Number:ID #:
The following is the base information needed to complete the analysis.
If this is a one-stage crossing, use only Crossing 1.
If this is a two-stage crossing, each stage must be evaluated separately using Crossing 1 and Crossing 2.
Crossing 1:
Evaluation Inputs:
L = crosswalk length (ft)L = 22
Sp = average pedestrian walking speed (ft/s)Sp = Sp = 3.5
ts = pedestrian start-up and end clearance time (s)ts = ts = 3
V = vehicular hourly volume (veh/hr)V = 731
vp = pedestrian flow rate (ped/s)vp = vp = 0.00
v = vehicular flow rate (veh/s) = V/3600 v = v = 0.200
Wc = crosswalk width (ft)Wc = Wc = 8.0
N = number of through lanes crossed (Integer)N = N = 1
*no platooning observed
Crossing 2:(only used for two-stage crossings)
Evaluation Inputs:
L = crosswalk length (ft)L = 22
Sp = average pedestrian walking speed (ft/s)Sp = Sp = 4
ts = pedestrian start-up and end clearance time (s)ts = ts = 3
V = vehicular hourly volume (veh/hr)V = 549
vp = pedestrian flow rate (ped/s)vp = vp = 0.00
v = vehicular flow rate (veh/s) = V/3600 v = v = 0.15
Wc = crosswalk width (ft)Wc = Wc = 8.0
N = number of through lanes crossed (Integer)N = N = 1
*no platooning observed
Crossing Treatment Yield Rate
My = motorist yield rate (decimal)My = 62%
Entering data into the tables above will populate the evaluation tables in Microsoft Excel.
Results:
Average Delay sec/ped
LOS
Westbound Lane
Eastbound Lane
Birch St at School Ent/Tomahawk - West Appr
Lino Lakes, Minnesota
V/3600
8.0
5/12/2020
defaults:
Chuck R
3.5
Input Table:
LED Signing
Anoka County
14400-00
3.0
Page 2 of 5
B
Input Table:
V/3600
0*
3.5
Input Table:defaults:
8.0
Developed by Bolton & Menk, Inc.
for the Local Road Research Board Inputs and Results
9.5
INT(L/11)
3.0
0*
INT(L/11)
HCM Evaluation Worksheet
2010 Highway Capacity Manual (HCM)
Pedestrian Level of Service (LOS) at Uncontrolled Crossing Locations
Intersection and Mid-Block Crossings
Crossing Location: Date:
City, State:Scenario:
Reviewer(s):Agency:
Project Number:ID #:
The following is the base information needed to complete the analysis.
If this is a one-stage crossing, use only Crossing 1.
If this is a two-stage crossing, each stage must be evaluated separately using Crossing 1 and Crossing 2.
Crossing 1:
Evaluation Inputs:
L = crosswalk length (ft)L = 22
Sp = average pedestrian walking speed (ft/s)Sp = Sp = 3.5
ts = pedestrian start-up and end clearance time (s)ts = ts = 3
V = vehicular hourly volume (veh/hr)V = 731
vp = pedestrian flow rate (ped/s)vp = vp = 0.00
v = vehicular flow rate (veh/s) = V/3600 v = v = 0.200
Wc = crosswalk width (ft)Wc = Wc = 8.0
N = number of through lanes crossed (Integer)N = N = 1
*no platooning observed
Crossing 2:(only used for two-stage crossings)
Evaluation Inputs:
L = crosswalk length (ft)L = 22
Sp = average pedestrian walking speed (ft/s)Sp = Sp = 4
ts = pedestrian start-up and end clearance time (s)ts = ts = 3
V = vehicular hourly volume (veh/hr)V = 549
vp = pedestrian flow rate (ped/s)vp = vp = 0.00
v = vehicular flow rate (veh/s) = V/3600 v = v = 0.15
Wc = crosswalk width (ft)Wc = Wc = 8.0
N = number of through lanes crossed (Integer)N = N = 1
*no platooning observed
Crossing Treatment Yield Rate
My = motorist yield rate (decimal)My = 84%
Entering data into the tables above will populate the evaluation tables in Microsoft Excel.
Results:
Average Delay sec/ped
LOS
Westbound Lane
Eastbound Lane
Birch St at School Ent/Tomahawk - West Appr
Lino Lakes, Minnesota
V/3600
8.0
5/12/2020
defaults:
Chuck R
3.5
Input Table:
RRFB
Anoka County
14400-00
3.0
Page 2 of 5
B
Input Table:
V/3600
0*
3.5
Input Table:defaults:
8.0
Developed by Bolton & Menk, Inc.
for the Local Road Research Board Inputs and Results
6.3
INT(L/11)
3.0
0*
INT(L/11)
HCM Evaluation Worksheet
2010 Highway Capacity Manual (HCM)
Pedestrian Level of Service (LOS) at Uncontrolled Crossing Locations
Intersection and Mid-Block Crossings
Crossing Location: Date:
City, State:Scenario:
Reviewer(s):Agency:
Project Number:ID #:
The following is the base information needed to complete the analysis.
If this is a one-stage crossing, use only Crossing 1.
If this is a two-stage crossing, each stage must be evaluated separately using Crossing 1 and Crossing 2.
Crossing 1:
Evaluation Inputs:
L = crosswalk length (ft)L = 22
Sp = average pedestrian walking speed (ft/s)Sp = Sp = 3.5
ts = pedestrian start-up and end clearance time (s)ts = ts = 3
V = vehicular hourly volume (veh/hr)V = 509
vp = pedestrian flow rate (ped/s)vp = vp = 0.00
v = vehicular flow rate (veh/s) = V/3600 v = v = 0.140
Wc = crosswalk width (ft)Wc = Wc = 8.0
N = number of through lanes crossed (Integer)N = N = 1
*no platooning observed
Crossing 2:(only used for two-stage crossings)
Evaluation Inputs:
L = crosswalk length (ft)L = 22
Sp = average pedestrian walking speed (ft/s)Sp = Sp = 4
ts = pedestrian start-up and end clearance time (s)ts = ts = 3
V = vehicular hourly volume (veh/hr)V = 707
vp = pedestrian flow rate (ped/s)vp = vp = 0.00
v = vehicular flow rate (veh/s) = V/3600 v = v = 0.19
Wc = crosswalk width (ft)Wc = Wc = 8.0
N = number of through lanes crossed (Integer)N = N = 1
*no platooning observed
Crossing Treatment Yield Rate
My = motorist yield rate (decimal)My = 34%
Entering data into the tables above will populate the evaluation tables in Microsoft Excel.
Results:
Average Delay sec/ped
LOS
15.8
INT(L/11)
3.0
0*
INT(L/11)
Page 2 of 5
C
Input Table:
V/3600
0*
3.5
Input Table:defaults:
8.0
Developed by Bolton & Menk, Inc.
for the Local Road Research Board Inputs and Results
Birch St at School Ent / Tomahawk - East Appr
Lino Lakes, Minnesota
V/3600
8.0
5/12/2020
defaults:
Chuck R
3.5
Input Table:
Median
Anoka County
14400-00
3.0
Westbound Lane
Eastbound Lane
HCM Evaluation Worksheet
2010 Highway Capacity Manual (HCM)
Pedestrian Level of Service (LOS) at Uncontrolled Crossing Locations
Intersection and Mid-Block Crossings
Crossing Location: Date:
City, State:Scenario:
Reviewer(s):Agency:
Project Number:ID #:
The following is the base information needed to complete the analysis.
If this is a one-stage crossing, use only Crossing 1.
If this is a two-stage crossing, each stage must be evaluated separately using Crossing 1 and Crossing 2.
Crossing 1:
Evaluation Inputs:
L = crosswalk length (ft)L = 22
Sp = average pedestrian walking speed (ft/s)Sp = Sp = 3.5
ts = pedestrian start-up and end clearance time (s)ts = ts = 3
V = vehicular hourly volume (veh/hr)V = 509
vp = pedestrian flow rate (ped/s)vp = vp = 0.00
v = vehicular flow rate (veh/s) = V/3600 v = v = 0.140
Wc = crosswalk width (ft)Wc = Wc = 8.0
N = number of through lanes crossed (Integer)N = N = 1
*no platooning observed
Crossing 2:(only used for two-stage crossings)
Evaluation Inputs:
L = crosswalk length (ft)L = 22
Sp = average pedestrian walking speed (ft/s)Sp = Sp = 4
ts = pedestrian start-up and end clearance time (s)ts = ts = 3
V = vehicular hourly volume (veh/hr)V = 707
vp = pedestrian flow rate (ped/s)vp = vp = 0.00
v = vehicular flow rate (veh/s) = V/3600 v = v = 0.19
Wc = crosswalk width (ft)Wc = Wc = 8.0
N = number of through lanes crossed (Integer)N = N = 1
*no platooning observed
Crossing Treatment Yield Rate
My = motorist yield rate (decimal)My = 41%
Entering data into the tables above will populate the evaluation tables in Microsoft Excel.
Results:
Average Delay sec/ped
LOS
14.2
INT(L/11)
3.0
0*
INT(L/11)
Page 2 of 5
C
Input Table:
V/3600
0*
3.5
Input Table:defaults:
8.0
Developed by Bolton & Menk, Inc.
for the Local Road Research Board Inputs and Results
Birch St at School Ent / Tomahawk - East Appr
Lino Lakes, Minnesota
V/3600
8.0
5/12/2020
defaults:
Chuck R
3.5
Input Table:
Signing and Markings
Anoka County
14400-00
3.0
Westbound Lane
Eastbound Lane
HCM Evaluation Worksheet
2010 Highway Capacity Manual (HCM)
Pedestrian Level of Service (LOS) at Uncontrolled Crossing Locations
Intersection and Mid-Block Crossings
Crossing Location: Date:
City, State:Scenario:
Reviewer(s):Agency:
Project Number:ID #:
The following is the base information needed to complete the analysis.
If this is a one-stage crossing, use only Crossing 1.
If this is a two-stage crossing, each stage must be evaluated separately using Crossing 1 and Crossing 2.
Crossing 1:
Evaluation Inputs:
L = crosswalk length (ft)L = 22
Sp = average pedestrian walking speed (ft/s)Sp = Sp = 3.5
ts = pedestrian start-up and end clearance time (s)ts = ts = 3
V = vehicular hourly volume (veh/hr)V = 509
vp = pedestrian flow rate (ped/s)vp = vp = 0.00
v = vehicular flow rate (veh/s) = V/3600 v = v = 0.140
Wc = crosswalk width (ft)Wc = Wc = 8.0
N = number of through lanes crossed (Integer)N = N = 1
*no platooning observed
Crossing 2:(only used for two-stage crossings)
Evaluation Inputs:
L = crosswalk length (ft)L = 22
Sp = average pedestrian walking speed (ft/s)Sp = Sp = 4
ts = pedestrian start-up and end clearance time (s)ts = ts = 3
V = vehicular hourly volume (veh/hr)V = 707
vp = pedestrian flow rate (ped/s)vp = vp = 0.00
v = vehicular flow rate (veh/s) = V/3600 v = v = 0.19
Wc = crosswalk width (ft)Wc = Wc = 8.0
N = number of through lanes crossed (Integer)N = N = 1
*no platooning observed
Crossing Treatment Yield Rate
My = motorist yield rate (decimal)My = 62%
Entering data into the tables above will populate the evaluation tables in Microsoft Excel.
Results:
Average Delay sec/ped
LOS
10.1
INT(L/11)
3.0
0*
INT(L/11)
Page 2 of 5
C
Input Table:
V/3600
0*
3.5
Input Table:defaults:
8.0
Developed by Bolton & Menk, Inc.
for the Local Road Research Board Inputs and Results
Birch St at School Ent / Tomahawk - East Appr
Lino Lakes, Minnesota
V/3600
8.0
5/12/2020
defaults:
Chuck R
3.5
Input Table:
LED Signing
Anoka County
14400-00
3.0
Westbound Lane
Eastbound Lane
HCM Evaluation Worksheet
2010 Highway Capacity Manual (HCM)
Pedestrian Level of Service (LOS) at Uncontrolled Crossing Locations
Intersection and Mid-Block Crossings
Crossing Location: Date:
City, State:Scenario:
Reviewer(s):Agency:
Project Number:ID #:
The following is the base information needed to complete the analysis.
If this is a one-stage crossing, use only Crossing 1.
If this is a two-stage crossing, each stage must be evaluated separately using Crossing 1 and Crossing 2.
Crossing 1:
Evaluation Inputs:
L = crosswalk length (ft)L = 22
Sp = average pedestrian walking speed (ft/s)Sp = Sp = 3.5
ts = pedestrian start-up and end clearance time (s)ts = ts = 3
V = vehicular hourly volume (veh/hr)V = 509
vp = pedestrian flow rate (ped/s)vp = vp = 0.00
v = vehicular flow rate (veh/s) = V/3600 v = v = 0.140
Wc = crosswalk width (ft)Wc = Wc = 8.0
N = number of through lanes crossed (Integer)N = N = 1
*no platooning observed
Crossing 2:(only used for two-stage crossings)
Evaluation Inputs:
L = crosswalk length (ft)L = 22
Sp = average pedestrian walking speed (ft/s)Sp = Sp = 4
ts = pedestrian start-up and end clearance time (s)ts = ts = 3
V = vehicular hourly volume (veh/hr)V = 707
vp = pedestrian flow rate (ped/s)vp = vp = 0.00
v = vehicular flow rate (veh/s) = V/3600 v = v = 0.19
Wc = crosswalk width (ft)Wc = Wc = 8.0
N = number of through lanes crossed (Integer)N = N = 1
*no platooning observed
Crossing Treatment Yield Rate
My = motorist yield rate (decimal)My = 84%
Entering data into the tables above will populate the evaluation tables in Microsoft Excel.
Results:
Average Delay sec/ped
LOS
6.8
INT(L/11)
3.0
0*
INT(L/11)
Page 2 of 5
B
Input Table:
V/3600
0*
3.5
Input Table:defaults:
8.0
Developed by Bolton & Menk, Inc.
for the Local Road Research Board Inputs and Results
Birch St at School Ent / Tomahawk - East Appr
Lino Lakes, Minnesota
V/3600
8.0
5/12/2020
defaults:
Chuck R
3.5
Input Table:
RRFB
Anoka County
14400-00
3.0
Westbound Lane
Eastbound Lane
HCM Evaluation Worksheet
2010 Highway Capacity Manual (HCM)
Pedestrian Level of Service (LOS) at Uncontrolled Crossing Locations
Intersection and Mid-Block Crossings
Crossing Location: Date:
City, State:Scenario:
Reviewer(s):Agency:
Project Number:ID #:
The following is the base information needed to complete the analysis.
If this is a one-stage crossing, use only Crossing 1.
If this is a two-stage crossing, each stage must be evaluated separately using Crossing 1 and Crossing 2.
Crossing 1:
Evaluation Inputs:
L = crosswalk length (ft)L = 22
Sp = average pedestrian walking speed (ft/s)Sp = Sp = 3.5
ts = pedestrian start-up and end clearance time (s)ts = ts = 3
V = vehicular hourly volume (veh/hr)V = 685
vp = pedestrian flow rate (ped/s)vp = vp = 0.00
v = vehicular flow rate (veh/s) = V/3600 v = v = 0.190
Wc = crosswalk width (ft)Wc = Wc = 8.0
N = number of through lanes crossed (Integer)N = N = 1
*no platooning observed
Crossing 2:(only used for two-stage crossings)
Evaluation Inputs:
L = crosswalk length (ft)L = 22
Sp = average pedestrian walking speed (ft/s)Sp = Sp = 4
ts = pedestrian start-up and end clearance time (s)ts = ts = 3
V = vehicular hourly volume (veh/hr)V = 515
vp = pedestrian flow rate (ped/s)vp = vp = 0.00
v = vehicular flow rate (veh/s) = V/3600 v = v = 0.14
Wc = crosswalk width (ft)Wc = Wc = 8.0
N = number of through lanes crossed (Integer)N = N = 1
*no platooning observed
Crossing Treatment Yield Rate
My = motorist yield rate (decimal)My = 34%
Entering data into the tables above will populate the evaluation tables in Microsoft Excel.
Results:
Average Delay sec/ped
LOS
Westbound Lane
Eastbound Lane
Birch St at W. Shakow Lake Rd - West Appr
Lino Lakes, Minnesota
V/3600
8.0
5/12/2020
defaults:
Chuck R
3.5
Input Table:
Median Only
Anoka County
14400-00
3.0
Page 2 of 5
C
Input Table:
V/3600
0*
3.5
Input Table:defaults:
8.0
Developed by Bolton & Menk, Inc.
for the Local Road Research Board Inputs and Results
15.8
INT(L/11)
3.0
0*
INT(L/11)
HCM Evaluation Worksheet
2010 Highway Capacity Manual (HCM)
Pedestrian Level of Service (LOS) at Uncontrolled Crossing Locations
Intersection and Mid-Block Crossings
Crossing Location: Date:
City, State:Scenario:
Reviewer(s):Agency:
Project Number:ID #:
The following is the base information needed to complete the analysis.
If this is a one-stage crossing, use only Crossing 1.
If this is a two-stage crossing, each stage must be evaluated separately using Crossing 1 and Crossing 2.
Crossing 1:
Evaluation Inputs:
L = crosswalk length (ft)L = 22
Sp = average pedestrian walking speed (ft/s)Sp = Sp = 3.5
ts = pedestrian start-up and end clearance time (s)ts = ts = 3
V = vehicular hourly volume (veh/hr)V = 685
vp = pedestrian flow rate (ped/s)vp = vp = 0.00
v = vehicular flow rate (veh/s) = V/3600 v = v = 0.190
Wc = crosswalk width (ft)Wc = Wc = 8.0
N = number of through lanes crossed (Integer)N = N = 1
*no platooning observed
Crossing 2:(only used for two-stage crossings)
Evaluation Inputs:
L = crosswalk length (ft)L = 22
Sp = average pedestrian walking speed (ft/s)Sp = Sp = 4
ts = pedestrian start-up and end clearance time (s)ts = ts = 3
V = vehicular hourly volume (veh/hr)V = 515
vp = pedestrian flow rate (ped/s)vp = vp = 0.00
v = vehicular flow rate (veh/s) = V/3600 v = v = 0.14
Wc = crosswalk width (ft)Wc = Wc = 8.0
N = number of through lanes crossed (Integer)N = N = 1
*no platooning observed
Crossing Treatment Yield Rate
My = motorist yield rate (decimal)My = 41%
Entering data into the tables above will populate the evaluation tables in Microsoft Excel.
Results:
Average Delay sec/ped
LOS
Westbound Lane
Eastbound Lane
Birch St at W. Shakow Lake Rd - West Appr
Lino Lakes, Minnesota
V/3600
8.0
5/12/2020
defaults:
Chuck R
3.5
Input Table:
Signing and Marking
Anoka County
14400-00
3.0
Page 2 of 5
C
Input Table:
V/3600
0*
3.5
Input Table:defaults:
8.0
Developed by Bolton & Menk, Inc.
for the Local Road Research Board Inputs and Results
14.2
INT(L/11)
3.0
0*
INT(L/11)
HCM Evaluation Worksheet
2010 Highway Capacity Manual (HCM)
Pedestrian Level of Service (LOS) at Uncontrolled Crossing Locations
Intersection and Mid-Block Crossings
Crossing Location: Date:
City, State:Scenario:
Reviewer(s):Agency:
Project Number:ID #:
The following is the base information needed to complete the analysis.
If this is a one-stage crossing, use only Crossing 1.
If this is a two-stage crossing, each stage must be evaluated separately using Crossing 1 and Crossing 2.
Crossing 1:
Evaluation Inputs:
L = crosswalk length (ft)L = 22
Sp = average pedestrian walking speed (ft/s)Sp = Sp = 3.5
ts = pedestrian start-up and end clearance time (s)ts = ts = 3
V = vehicular hourly volume (veh/hr)V = 511
vp = pedestrian flow rate (ped/s)vp = vp = 0.00
v = vehicular flow rate (veh/s) = V/3600 v = v = 0.140
Wc = crosswalk width (ft)Wc = Wc = 8.0
N = number of through lanes crossed (Integer)N = N = 1
*no platooning observed
Crossing 2:(only used for two-stage crossings)
Evaluation Inputs:
L = crosswalk length (ft)L = 22
Sp = average pedestrian walking speed (ft/s)Sp = Sp = 4
ts = pedestrian start-up and end clearance time (s)ts = ts = 3
V = vehicular hourly volume (veh/hr)V = 669
vp = pedestrian flow rate (ped/s)vp = vp = 0.00
v = vehicular flow rate (veh/s) = V/3600 v = v = 0.18
Wc = crosswalk width (ft)Wc = Wc = 8.0
N = number of through lanes crossed (Integer)N = N = 1
*no platooning observed
Crossing Treatment Yield Rate
My = motorist yield rate (decimal)My = 34%
Entering data into the tables above will populate the evaluation tables in Microsoft Excel.
Results:
Average Delay sec/ped
LOS
15.5
INT(L/11)
3.0
0*
INT(L/11)
Page 2 of 5
C
Input Table:
V/3600
0*
3.5
Input Table:defaults:
8.0
Developed by Bolton & Menk, Inc.
for the Local Road Research Board Inputs and Results
Birch St at W. Shakow Lake Rd - East Appr
Lino Lakes, Minnesota
V/3600
8.0
5/12/2020
defaults:
Chuck R
3.5
Input Table:
Median Only
Anoka County
14400-00
3.0
Westbound Lane
Eastbound Lane
HCM Evaluation Worksheet
2010 Highway Capacity Manual (HCM)
Pedestrian Level of Service (LOS) at Uncontrolled Crossing Locations
Intersection and Mid-Block Crossings
Crossing Location: Date:
City, State:Scenario:
Reviewer(s):Agency:
Project Number:ID #:
The following is the base information needed to complete the analysis.
If this is a one-stage crossing, use only Crossing 1.
If this is a two-stage crossing, each stage must be evaluated separately using Crossing 1 and Crossing 2.
Crossing 1:
Evaluation Inputs:
L = crosswalk length (ft)L = 22
Sp = average pedestrian walking speed (ft/s)Sp = Sp = 3.5
ts = pedestrian start-up and end clearance time (s)ts = ts = 3
V = vehicular hourly volume (veh/hr)V = 511
vp = pedestrian flow rate (ped/s)vp = vp = 0.00
v = vehicular flow rate (veh/s) = V/3600 v = v = 0.140
Wc = crosswalk width (ft)Wc = Wc = 8.0
N = number of through lanes crossed (Integer)N = N = 1
*no platooning observed
Crossing 2:(only used for two-stage crossings)
Evaluation Inputs:
L = crosswalk length (ft)L = 22
Sp = average pedestrian walking speed (ft/s)Sp = Sp = 4
ts = pedestrian start-up and end clearance time (s)ts = ts = 3
V = vehicular hourly volume (veh/hr)V = 669
vp = pedestrian flow rate (ped/s)vp = vp = 0.00
v = vehicular flow rate (veh/s) = V/3600 v = v = 0.18
Wc = crosswalk width (ft)Wc = Wc = 8.0
N = number of through lanes crossed (Integer)N = N = 1
*no platooning observed
Crossing Treatment Yield Rate
My = motorist yield rate (decimal)My = 41%
Entering data into the tables above will populate the evaluation tables in Microsoft Excel.
Results:
Average Delay sec/ped
LOS
14.0
INT(L/11)
3.0
0*
INT(L/11)
Page 2 of 5
C
Input Table:
V/3600
0*
3.5
Input Table:defaults:
8.0
Developed by Bolton & Menk, Inc.
for the Local Road Research Board Inputs and Results
Birch St at W. Shakow Lake Rd - East Appr
Lino Lakes, Minnesota
V/3600
8.0
5/12/2020
defaults:
Chuck R
3.5
Input Table:
Signing and Markings
Anoka County
14400-00
3.0
Westbound Lane
Eastbound Lane
HCM Evaluation Worksheet
Typical LED Enhanced Pedestrian Crossing Sign
Apollo Drive and Sunset Avenue – Lino Lakes
Wal-Mart Entrance east of Lexington - Blaine
109th Street – Blaine by National Sports Center
Davenport St NE and 113th Ln N - Blaine
WS – Item #5
WORK SESSION STAFF REPORT
Work Session Item No. 5
Date: June 1, 2020
To: City Council
From: Michael Grochala, Community Development Director
Re: Draft 2020-2024 Street Reconstruction Plan
Background
The City Council initiated a Street Reconstruction program in 2014 using Street Reconstruction
Bonds as the primary funding source. The initial phase of street reconstruction was undertaken
in 2015 with the improvement of streets in the Shenandoah neighborhood. The LaMotte and
West Shadow Lake Drive projects where approved in 2018.
At this time staff is proposing consideration of a street reconstruction plan that includes
completing the next two program phases over the next five years as follows:
Phase Streets Est. Cost
2021 4th Avenue (Main Street to Pine Street), Karth Rd, Joyer Ln, Talle Ln,
Canfield Rd, and Gaage Ln.
$2,600,000
2024 Diane Street, Evergreen Trail and tentatively Red Maple
Lane
$4,400,000
This represents a slight change from the 2021 project included in the last plan. Due to
increasingly deteriorating conditions the Karth Area roads where moved up to 2021.
Our financial planning assumes approximately $3,250,000 for street reconstruction every three
years. 2021 was intended to be a smaller project following the West Shadow and LaMotte
reconstructions. Following discussion at the May City Council work session, staff reprioritized
the project phasing based on pavement condition, cost, and project locations. This resulted in
Danube, 81st Avenue and Elbe Street being pushed back to 2027.
Staff has worked with the City’s bond counsel Kennedy and Graven, to refine the plan to meet
the provisions of Minnesota Statutes 475 relating to street reconstruction and bituminous
overlays. City Charter requirements are not applicable, provided no special assessments are
proposed for the street reconstruction improvements under the street reconstruction project.
However, the plan is subject to a reverse referendum.
Under State law street reconstruction bonds can be issued without election provided the
following requirements are met:
a) The City must prepare a 5 year street reconstruction plan
b) The City must hold a public hearing
c) The City Council must approve the plan by unanimous vote.
d) A 30 day period must elapse during which time a petition may be submitted
requesting an election. The petition must be signed by voters equal to 5% of the
votes cast in the last municipal general election.
e) If no petition is received the city may issue bonds without election.
The draft 2020-2024 Five Year Street Reconstruction Plan has been prepared. The public
hearing has been set for the June 22, 2020 City Council meeting. This will allow for the reverse
petition process and possible ballot question submittal to Anoka County, if necessary. If a
petition is received, a ballot question will be prepared for consideration by the voters in the 2020
municipal election. If no petition is received, the council may authorize preparation of plans as
specifications for the project.
At the council discretion, the public hearing could be moved back to July 6. However, a special
council meeting would need to be called.
City Council consideration at the public hearing will be to approve the 5 year Street
Reconstruction Plan and authorize the issuance of Street Reconstruction Bonds for the 2021
improvements. Staff would like to emphasis the following points:
• The 2021 project will be subject to future council consideration and action including
construction plan approval.
• Approval of the plan and bond authorization does not obligate the City to construct a
project or issue bonds.
• The amount of bonds authorized under the plan represents a maximum amount.
• The actual amount of bonds issued will be subject to council approval once a final project
cost is determined following plan design and bidding process.
• The plan allows for the bonding for the 4th Avenue and Karth Area Improvements to
occur anytime during the 2020 – 2024 Five-Year Street Reconstruction Plan.
No authority is being provided to authorize the 2024 improvements. Those improvements will
be subject to future revision of the 5 Year Street Reconstruction Plan.
Requested Council Direction
Staff is requesting direction regarding the proposed street improvement plan phasing and setting
the hearing for June 22, 2020.
Attachments
1. Draft 2020-2024 5 year Street Reconstruction Plan
2. Street Reconstruction Plan Schedule
a1, draft lino lakes 2020-2024 street reconstruction plan 2020v11 5/29/2020
2020 through 2024
Five-Year Street Reconstruction Plan for the
City of Lino Lakes, Minnesota
June, 2020
a1, draft lino lakes 2020-2024 street reconstruction plan 2020v11 5/29/2020
City of Lino Lakes
Five-Year Street Reconstruction Plan
2020 through 2024
I. PURPOSE
Street reconstruction is a major expenditure of city funds for the reconstruction of streets.
Street reconstruction may include bituminous overlays, utility replacement and
relocation, public safety street modifications, and other incidental activities, turn lanes
and other improvements having a substantial public safety function, realignments, other
modifications to intersect with state and county roads, and the local share of state and
county road projects. Except in the case of turn lanes, safety improvements,
realignments, intersection modifications, and local share of state and county road
projects, street reconstruction does not include the portion of project costs allocable to
widening a street or adding curbs and gutters where none previously existed. A Street
Reconstruction Plan (“SRP”) is a document designed to anticipate street reconstruction
expenditures and schedule them over a five-year period so that they may be purchased in
the most efficient and cost effective method possible. An SRP helps enable the matching
of expenditures with anticipated income. As potential expenditures are reviewed, the city
considers the benefits, costs, alternatives and impact on operating expenditures.
The City of Lino Lakes, Minnesota (the “City”) believes the street reconstruction process is
an important element of responsible fiscal management. Major capital expenditures can
be anticipated and coordinated so as to minimize potentially adverse financial impacts
caused by the timing and magnitude of capital outlays. This coordination of capital
expenditures is important to the City in achieving its goals of adequate physical public
assets, preservation of public assets and sound fiscal management. Good planning is
essential for the wise and prudent use of limited financial resources.
The SRP is designed to be updated periodically. The Street Reconstruction Plan is a part of
the City’s capital improvement plan. In this manner, it becomes an ongoing fiscal planning
tool that continually anticipates future capital expenditures and funding sources.
II. THE STREET RECONSTRUCTION PLANNING PROCESS
For the City to use its authority to finance expenditures under Chapter 475.58, Subdivision
3b, it must meet the requirements provided therein. The street reconstruction planning
process is as follows:
The City staff prepares an SRP reflecting the street reconstruction projects anticipated to
be undertaken within the next five years (based on their priority, fiscal impact, and
available funding) and the estimated costs thereof. If general obligation bonding is
deemed necessary, the City works with its financial advisor to prepare a bond sale and
repayment schedule. A public hearing is held to solicit input from citizens on the SRP and
a1, draft lino lakes 2020-2024 street reconstruction plan 2020v11 5/29/2020
the issuance of bonds. Notice of such hearing must be published in the official newspaper
of the City at least 10, but not more than 28 days prior to the date of the public hearing.
The City Council must approve the SRP and the sale of street reconstruction bonds by a
unanimous vote of those members present at the meeting following the public hearing.
Voters may petition for a reverse referendum on the issuance of street reconstruction
bonds. If a petition bearing the signatures of voters equal to at least 5% of the votes cast
in the last general election requesting a vote on the issuance of street reconstruction
bonds is received by the City Clerk within 30 days after the public hearing, the City may
only issue general obligation street reconstruction bonds after approval by voters at an
election. If no petition is submitted, general obligation street reconstruction bonds may
be issued without an election.
In subsequent years, the process is repeated annually or as expenditures are completed
and new needs arise.
III. PROJECT SUMMARY AND FINANCING
Street reconstruction projects anticipated to be undertaken within the next five years and
the estimated costs thereof are set forth in Appendix A. A map of the proposed project
streets is included in Appendix B. Those for which street reconstruction bonds are
anticipated to be issued are marked with an asterisk in Appendix A and are currently
anticipated to include the following:
2021 Street Reconstruction Bond Financed Expenditures –
The 2021 Street Reconstruction Project includes the reconstruction of the following streets; 4th
Avenue (Main Street to Pine Street) by required upgrades of the existing stormwater management
system and curb replacement, and bituminous surfacing.
General obligation street reconstruction bonds are proposed to be issued in 2021 in an aggregate
principal amount of approximately $2,600,000.00 for the costs of the 4th Avenue Improvements from
Main Street to Pine Street, and the Karth Area Improvements including Karth Road, Joyer Lane, Talle
Ln, Canfield Road, and Gaage Lane Drive Improvements, and the costs of issuing the bonds. Such
bonds may be combined with other financing tools, including general obligation improvement bonds,
to finance other capital improvements in the City.
The bonding for the 4th Avenue Improvements and the Karth Area Improvements is expected to
occur in 2021 but could happen at any time during the 2020 through 2024 Five-Year Street
Reconstruction Plan.
4th Avenue Improvements
The pavement on 4th Avenue is in very poor condition. The roadway is located in a high water table
and poorly draining soils are located under and adjacent to the roadway. Portion of the road cross
a1, draft lino lakes 2020-2024 street reconstruction plan 2020v11 5/29/2020
through wetlands with surface water one foot below the roadway. Large ptoholes have occurred in
many areas of the roadway. In order to reconstruct the road, the roadway will need drainage issues
corrected . The road reconstruction project will include reconstructing the street to meet the City’s
standard road requirements, improvement of the drainage system to keep stormwater from
compromising the new roadway, and meeting the Rice Creek Watershed District’s rate control and
water quality treatment requirements related to the construction of the new roadway. The road
reconstruction project will also include investigating the conditions of the County Ditch culvert under
the roadway and reconstructing the culvert if necessary.
Karth Area Improvements
The pavement of streets within the Karth Area are also in very poor condition. The road
reconstruction project will include reconstructing the street to meet the City’s standard road
requirements, improvement of the drainage system to keep stormwater from compromising the new
roadway and meeting the Rice Creek Watershed District’s rate control and water quality treatment
requirements related to the construction of the new roadway.
Street reconstruction bonds are included in the amount of indebtedness of the City which cannot,
under Minnesota Statutes, Section 475.53, exceed 3% of the assessor’s taxable market value for the
City (“TMV”). The proposed bonds will not exceed statutory limits.
All other foreseeable capital expenditures are expected to be financed through other revenue or
financing sources.
2024 Street Reconstruction Project
The 2024 Street Reconstruction Project includes the reconstruction of the following streets;
Evergreen Trail, Diane Street, and Red Maple Lane by replacement of curb and gutter as needed,
required upgrades of the existing stormwater management system and bituminous surfacing.
No bonds are being contemplated for this project at the present time.
a1, draft lino lakes 2020-2024 street reconstruction plan 2020v11 5/29/2020
APPENDIX A
PROJECT COSTS
2020 2021 2022 2023 2024
4th Avenue (Main to Pine),
Karth Road, Joyer Lane,
Talle Ln, Canfield Road,
Gaage Lane $2,600,000
Evergreen Trail, Diane
Street, Red Maple Lane $4,400,000
Totals by year $2,600,000 0 0 $4,400,000
*Expenditures proposed to be financed by Street Reconstruction Bonds to be issued in an aggregate
principal amount of approximately $2,600,000 in 2021.
a1, draft lino lakes 2020-2024 street reconstruction plan 2020v11 5/29/2020
APPENDIX B
PROJECT LOCATION MAP
CENTENNIAL GREEN PARK
CENTENNIAL PARK
EASTSIDE PARK
LOCHNESS PARK
NORTH STAR
PHEASANTRUN PARK
TRAIL
CARL ECK PARK
TAMARACK PARK
INNER
CENTER PARK
CITY HALL PARK
Wenzel Farms
COUNTRY LAKES PARK
BIRCH PARK
SHENANDOAH PARK
GROVE PARK
Sunset Oaks Park
CLEARWATER CREEK PARK
MARSHAN PARK
PHEASANT HILLS PARK
Woods of Baldwin Lake
BRANDYWOOD PARK
ARENA ACRES
HIGHLAND MEADOWS PARK
Sunrise Park
BEHM'S PARK
LINO PARK
LAURIELAMOTTEMEMORIAL PARK
MCBRIDE MEMORIAL PARK
ROYAL MEADOWS PARK
ACORN CREEK PARK
EAGLE LAKE
TRAILTRAIL
BALDWIN PARK
GOLDEN LAKE PARK
CANTERBURY PARK
CANTERBURY PARK
CITY HALL PARK
Rondeau Lake
Peltier Lake
Marshan Lake
Centerville Lake
George Watch Lake
Sherman LakeWardsLake
Reshanau Lake
Rice Lake
Golden Lake
BaldwinLake
Bald Eagle Lake
AmeliaLake
Otter Lake
Cedar Lake
Rice Creek Marsh
RICE CREEKCHAIN OF LAKESREGIONAL TRAIL
County Hwy 10 County Hwy 14County Hwy 21County Hwy 23County Hwy 14
Hodgson RdCounty Hwy 23County Hwy 21%&d(
%&c(
)sBlaineLinoLakesCirclePinesLinoLakesColumbus
Lino Lakes
HugoLinoLakesH u g o
White Bear Twp.
Lino Lakes
North Oaks
Lino Lakes
S h o r e v i e w
Lino Lakes
White Bear Twp.
Lino Lakes
Centerville
Arrowhead Dr Lam otte D rL a m o t t e C i r
1 inch = 3,200 feet
Street Reconstruction Plan
Document Path: K:\02029-230\GIS\Maps\2019StreetReconPlanNew.mxd Date Saved: 5/29/2020 9:14:40 AM
Street Reconstruction Plan
2021
2024
2027
City of Lino Lakes MN
±
STATE LAW
STREET RECONSTRUCTION PLAN TIMELINE
Date Statute Action
June 2020 Minn. Stat. 475.58,
subd. 3b
Prepare 5 year street reconstruction plan
Tuesday,
June 2, 2020 OR
June 9, 2020
Submit notice of public hearing to Quad Community Press
Tuesday,
June 9, 2020 OR
June 16, 2020
Minn. Stat. 475.58,
subd. 3b
Publish notice of public hearing at least 10 but no more than
28 days prior to public hearing
Monday,
June 22, 2020 OR
July 6, 2020
Minn. Stat. 475.58,
subd. 3b
City Council holds public hearing and considers resolution
adopting new 5 year street reconstruction plan (must be
approved by at least two-thirds of City Council members
present at the meeting); 30-day reverse referendum period
begins
Monday,
July 21 OR August
5, 2020
Minn. Stat. 475.58,
subd. 3b
30-day reverse referendum period for street reconstruction
bonds ends
If qualified petition is received, complete the following:
STATE LAW
SPECIAL ELECTION TIMELINE
Date Statute Action
Monday,
August 10, 2020
Minn. Stat. 475.59 &
205.10
City considers resolution calling special election and
approves ballot language
No later than
August 21, 2020
Minn. Stat. 205.16,
subd. 4
At least 74 days prior to election, provide written notice to
County Auditor (including date of election, title and
language for each ballot question to be voted on)
No later than
August 21, 2020
Minn. Stat. 205.16,
subd. 4 & 205.10,
subd. 6
If election is cancelled by motion of the City Council, at least
74 days prior to election, provide written notice of
cancellation to County Auditor
No later than
August 21, 2020
Minn. Stat. 205.16,
subd. 5
At least 74 days prior to election, County Auditor must
provide notice of election to Secretary of State
Tuesday,
October 13, October
20, and October 27,
2020
Minn. Stat. 205.16,
subd. 1
Two weeks before and one week before election, publish
notice of election (stating time of election, location of each
polling place, question to be voted on)*
No later than
October 19, 2020
Section 4.04 of City
Charter;
At least 15 days prior to election, post notice of election in
City Clerk’s office*
Minn. Stat. 205.16,
subd. 1
Tuesday,
October 20, 2020
Minn. Stat. 205.16,
subd. 2
At least two weeks before election, publish sample ballot in
official newspaper of City
Tuesday,
October 20, 2020
Minn. Stat. 205.16,
subd. 3
At least two weeks prior to election, post sample ballot for
public inspection at City Clerk’s office
Minn. Stat. 205.17,
subd. 6
City Clerk prepares and prints ballots pursuant to rules of
Secretary of State
November 3, 2020 Minn. Stat. 205.16,
subd. 3
On election day, post sample ballot in each polling place
November 3, 2020 Election Day
Between
November 6 and
November 13, 2020
Minn. Stat. 205.185,
subd. 3
City Council meets to canvass returns and declare results of
Special Election (between third and tenth day following
election)
Official newspaper is the Quad Community Press and is published weekly on Tuesday.
*Statute requires one publication at least two weeks before election but Minn. Secretary of State has interpreted this to
mean two separate publications two weeks before and one week before. However, Section 4.04 of the City Charter
requires that notice of the special election be published in the official newspaper at least 15 days prior to the special
election.
LN140-187 (JAE)
650744v2
WS – #6
WORK SESSION STAFF REPORT
Work Session Item No. 6
Date: June 1, 2020
To: City Council
From: Julie Bartell, City Clerk
Re: 2020 Election Update
Background
The City will be administering two additional elections this year, the State Primary on
August 11th and the State (Presidential) General on November 3rd. The pandemic
situation, as it currently exists and its unpredictable future, are requiring special attention
to election planning.
There are resources that assist cities in preparing for the elections. Legislation was
approved at the state level that guides some of our planning. Anoka County Elections
also provides guidance and training resources. The Center for Disease Control (CDC)
provides specific recommendations on polling places.
Update on City Plans
Absentee Voting at City Hall (46 days prior to each election)
We are in the process of preparing our city hall facilities to receive AB voters beginning
June 26. In order to move people through the voting process safely, we plan on using
the entry hallway and the council chambers if necessary. Note that we’ve been advised
to encourage people to vote by mail or in person AB so we will be providing information
through the website, newsletter, North Metro TV, etc. The county will be sending a
postcard with AB voting options to every registered voter.
Polling Places – I’ve confirmed availability for our private building polling locations and
we will be preparing a separate layout and movement plan for each precinct. The new
legislation prohibits the use of school facilities as polling places “when no other public or
private location is reasonably available…” Our Precinct 7 polling location is Rice Lake
Elementary School and we will continue to use that facility this year. We are required
to ensure that contact between students and voters is minimized and will be meeting with
school district staff to develop a plan.
Equipment – We plan to use Plexiglas shields for all tables where poll workers meet the
public. We have a prototype for a shield that we plan to produce in house with the help
of the Public Works staff. The Secretary of State’s office will be providing basic
protective supply items (masks, hand sanitizer and dispensers, disinfectant) for all polling
places. We will be responsible for other new supplies such as single use pens, secrecy
shields and special signage to help manage movement.
Election Judges - I believe it’s going to be a challenge to recruit enough judges to staff
our seven polling locations. The City has a solid base of regular election judges but
many will not be able to work due to health conditions or age. We are recruiting
(college students, our friends, city volunteers, newsletter, city staff) and will follow up on
any possible resources. We may have to consider raising the salary from $10 hour,
especially for the November election.
Budget - Grant funding to cover special expenses is expected to funnel down to cities
from the federal government but, as you may know, the funds are currently held up at the
state level. We will track our expenses, expecting that we will be reimbursed.
Requested Council Direction
No action requested at this time.