HomeMy WebLinkAbout06-05-2023 Council Work Session PacketCITY COUNCIL WORK SESSION AGENDA CITY OF LINO LAKES
Monday, June 5, 2023
Community Room 6:00 P.M.
1. 2022 Annual Audit Report, Andy Hering (Redpath and Company)
2.Milestones Addition Preliminary Plat and Lil’ Explorers Childcare Center ConditionalUse Permit, Katie Larsen
3.2024 Capital Budget Request, Michael Grochala
4. Water Appropriation Permit Update, Michael Grochala
5. Council Compensation, Sarah Cotton
6. Council Updates on Boards/Commissions, City Council
7. Adjourn
The Council will reconvene in a closed session to discuss labor negotiation strategy following adjournment of the regular work session.
WS – Item 1 WORK SESSION STAFF REPORT Work Session Item No. 1
Date: June 5, 2023
To: City Council
From: Hannah Lynch, Finance Director
Re: 2022 Annual Audit Report
Background
Andy Hering of Redpath and Company will be in attendance to provide an overview of the City’s 2022 Annual Comprehensive Financial Report, present the auditor’s management analysis, and answer any questions you may have with regard to the financial condition of the City.
The 2022 annual audit fieldwork was completed in April. The auditors review all financial transactions and the financial reports of the City over the previous year for their fairness in presentation and for full disclosure of all material aspects of the City’s financial condition. This review is conducted in accordance with generally accepted
auditing standards and the standards applicable to financial audits contained in
Government Auditing Standards, issued by the Comptroller General of the United States. The auditors concluded that the City’s financial statements presented fairly, in all material respects, the financial position of the City as of December 31, 2022. 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 2021 Annual Comprehensive Financial Report. The
city has received this award each year since 1995. We believe that the report issued for
2022 continues to uphold the high standards of reporting excellence that this prestigious award represents.
The presentation at the work session will be comprehensive and is intended to provide the
opportunity for council members to ask any questions or make comments about the audit
report and the state of city finances.
Requested Council Direction
Council will be asked to accept the 2022 Annual Audit Report at the June 12, 2023, regular
City Council meeting.
Attachments 2022 Annual Comprehensive Financial Report 2022 Other Audit Reports
City of Lino Lakes, Minnesota2022 AuditJune 5, 2023Andy Hering, CPAPhone: 651‐407‐5877Email: ahering@redpathcpas.com1
Reports Issued by AuditorOpinion on the Financial StatementsReport on Internal Controls over Financial ReportingReport on Minnesota Legal ComplianceReport on Federal ComplianceCommunication with Those Charged with Governance2
ResultsOpinion on the Fair Presentation of the Financial StatementsUnmodified audit opinionReport on Internal Controls over Financial ReportingNo findingsMinnesota Legal Compliance Report1 findingReport on Federal ComplianceNo findingsCommunication With Those Charged with GovernanceStandard communications from auditor to governing body3
Opinion on Financial Statements – Audit ProcessDecember 2022 and January 2023 Planning and preliminary testingJanuary –March 2023City staff accumulate data, record year‐end accruals, prepare audit workpapers, and close the books on 2022April 2023Auditor receives trial balance and workpapers; audit planning is finalizedAudit fieldwork began April 10May 2023Financial statements are drafted by the auditor, reviewed by finance staff. Transmittal letter and MD&A are prepared.Final audit reports dated June 14
Opinion on Financial Statements – Audit ProcessAudit Fieldwork – auditor performs tests to verify:Occurrence: recorded transactions and events occurred and pertain to the CityCompleteness: all transactions and events that should have been recorded have been recordedAccuracy, Cutoff, Classification: amounts are accurately recorded in the correct year and in the correct accountsAudit techniquesSource documentationAnalytical proceduresJournal entry testingDisbursement register5
Report on Internal Controls over Financial ReportingWhat did we do?We gained an understanding of internal controls in place and their effectiveness in order to design our audit proceduresHow did we do it?Obtain understanding of controls on each major class of transaction and account balanceSelect a sample of transactions and perform detailed tests to determine adherence to controls in place and effectivenessWhat is the result?No internal control findings6
Report on Minnesota Legal ComplianceWhat did we do?Followed an audit guide published by the Office of the State Auditor. The guide consists of seven sections:–Depositories of public funds and investments–Conflicts of interest–Public indebtedness–Contracting bid laws–Claims and disbursements–Tax increment–Miscellaneous provisionsHow did we do it?Select sample of transactions to test for compliance with statutory provisionsWhat is the result?1 legal compliance finding relating to prompt payment of bills7
Report on Federal ComplianceWhat did we do?We audited the compliance requirements for the Coronavirus State and Local Fiscal Recovery Funds programWe gained an understanding of internal controls over compliance and their effectiveness in order to design our audit proceduresHow did we do it?Tested a sample of federal expendituresConsidered whether any control deficiencies existed relating to compliance with federal programsWhat is the result?No findings8
Communication to Those Charged with GovernanceOne significant new accounting standard adopted for 2022 related to leasesAccounting estimates in the financial statements•The discount rate used to measure the net pension liabilityNo difficulties encountered or disagreements with managementCorrected and Uncorrected Misstatements ‐none9
General Fund Summary10FavorableFinal (Unfavorable)Budget Actual VarianceRevenues $11,125,000 $11,323,000 $198,000Expenditures 11,242,000 11,102,000 140,000Revenues over expenditures (117,000) 221,000 338,000Other financing sources (uses): Transfers ‐ net (282,000) (282,000) ‐ Net change in fund balance ($399,000) ($61,000) $338,000
General Fund 5 Year History11Fund BalanceEnding as a Percent ofExpenditures Increase Fund Expenditures &Revenues and Transfers (Decrease) Balance Transfers Out2022 $11,323,000 $11,384,000 ($61,000) $8,087,000 71%2021 11,911,000 11,291,000 620,000 8,148,000 72%2020 10,597,000 9,862,000 735,000 7,528,000 73%2019 11,231,000 11,324,000 (93,000) 6,793,000 63%2018 10,770,000 10,701,000 69,000 6,886,000 64%
General Fund Monthly Cash Balances12
Enterprise Funds –Cash Flow132022 2021 2022 2021Water Water Sewer SewerFund Fund Fund FundCash flows from: Operating activities ($429,000) $686,000 $159,000 $282,000 Investment income (246,000) (34,000) (399,000) (53,000) Transfers (573,000) (323,000) ‐ ‐ Acquisition of capital assets (24,000) (93,000) (681,000) (99,000) Increase in cash (1,272,000) 236,000 (921,000) 130,000Cash ‐ January 1 6,132,000 5,896,000 9,740,000 9,610,000Cash ‐ December 31 $4,860,000 $6,132,000 $8,819,000 $9,740,000
ANNUAL COMPREHENSIVE FINANCIAL REPORT
OF THE
CITY OF LINO LAKES, MINNESOTA
FOR THE YEAR ENDED
December 31, 2022
Prepared By: Finance Department
Hannah Lynch, Director of Finance
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CITY OF LINO LAKES, MINNESOTA
TABLE OF CONTENTS
Page
Reference No.
Letter of Transmittal 3
Certificate of Achievement for Excellence in Financial Reporting 7
Organization Chart 8
Principal City Officials 9
Independent Auditor's Report 13
Management's Discussion and Analysis 19
Basic Financial Statements:
Government-Wide Financial Statements:
Statement of Net Position Statement 1 33
Statement of Activities Statement 2 34
Fund Financial Statements:
Balance Sheet - Governmental Funds Statement 3 36
Reconciliation of the Balance Sheet of Governmental Funds
To the Statement of Net Position Statement 4 39
Statement of Revenues, Expenditures and Changes in Fund Balance -
Governmental Funds Statement 5 40
Reconciliation of the Statement of Revenues, Expenditures and Changes
In Fund Balance of Governmental Funds to the Statement of Activities Statement 6 42
Statement of Net Position - Proprietary Funds Statement 7 43
Statement of Revenues, Expenses and Changes in Fund Net Position -
Proprietary Funds Statement 8 44
Statement of Cash Flows - Proprietary Funds Statement 9 45
Notes to Financial Statements 47
Required Supplementary Information:
Budgetary Comparison Schedule - General Fund Statement 10 86
Budgetary Comparison Schedule - The Rookery Activity Center Statement 11 92
Schedule of Changes in the Total OPEB Liability and Related Ratios Statement 12 93
Schedule of Proportionate Share of Net Pension Liability -
General Employees Retirement Fund Statement 13 94
Schedule of Pension Contributions -
General Employees Retirement Fund Statement 14 95
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 15 96
Schedule of Pension Contributions -
Public Employees Police and Fire Fund Statement 16 97
Schedule of Changes in the Net Pension Liability and Related Ratios -
Lino Lakes Public Safety Department - Fire Division Statement 17 98
Schedule of Contributions -
Lino Lakes Public Safety Department - Fire Division Statement 18 99
Notes to RSI 101
Combining and Individual Nonmajor Fund Financial Statements and Schedules:
Combining Balance Sheet - Nonmajor Governmental Funds Statement 19 108
Combining Statement of Revenues, Expenditures and Changes in Fund Balance -
Nonmajor Governmental Funds Statement 20 109
Subcombining Balance Sheet - Nonmajor Special Revenue Funds Statement 21 112
Subcombining Statement of Revenues, Expenditures and Changes in
Fund Balance - Nonmajor Special Revenue Funds Statement 22 114
Subcombining Balance Sheet - Nonmajor Debt Service Funds Statement 23 118
Subcombining Statement of Revenues, Expenditures and Changes in
Fund Balance - Nonmajor Debt Service Funds Statement 24 120
Subcombining Balance Sheet - Nonmajor Capital Project Funds Statement 25 125
Subcombining Statement of Revenues, Expenditures and Changes in
Fund Balance - Nonmajor Capital Project Funds Statement 26 128
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
STATISTICAL SECTION (UNAUDITED)
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INTRODUCTORY SECTION
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600 Town Center Parkway, Lino Lakes, MN 55014
Phone: 651-982-2400 ∙ Fax: 651-982-2499
June 1, 2023
Honorable Mayor
Members of the City Council
Citizens of the City of Lino Lakes, Minnesota
Minnesota State law requires that cities over 2,500 population publish within six months of the close of
each fiscal year a complete set of financial statements presented in conformity with Generally Accepted
Accounting Principles (GAAP) and audited in accordance with generally accepted auditing standards by a
firm of licensed certified public accountants and submit them to the State Auditor. Pursuant to that
requirement, we hereby issue the Annual Comprehensive Financial Report (ACFR) of the City of Lino
Lakes, Minnesota for the fiscal year ended December 31, 2022.
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, 2022, 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, 2022, are
fairly presented in conformity with GAAP. The independent auditor’s report is presented as the first
component of the financial section of this report.
GAAP require that management provide a narrative introduction, overview and analysis to accompany the
basic financial statements in the form of a Management’s Discussion and Analysis (MD&A). This letter of
transmittal is designed to complement the MD&A and should be read in conjunction with it. The City of
Lino Lakes’ MD&A can be found immediately following the report of the independent auditors.
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Profile of the Government
The City of Lino Lakes, incorporated in 1955, is a growing community in the southeast corner of Anoka
County. It covers an area of 33 square miles and has a population of approximately 21,629. The population
has more than doubled from the 1990 census figure of 8,807 and has grown by 29% 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 works (street and fleet), culture and recreation (parks
and recreation), conservation of natural resources (environmental, solid waste abatement, forestry),
community development, public improvements, and providing and maintaining water, sewer, and storm
water infrastructure.
The annual budget is the foundation for the City of Lino Lakes’ financial planning and control. All
departments are required to submit appropriations requests to the City Administrator for review and
consolidation into a proposed budget. The City Administrator is responsible for submitting the proposed
annual budget to the City Council in August of each year. The City Council is required to hold a public
hearing on the proposed budget and to adopt by resolution a final budget and certify it no later than
December 30. The budget amounts cannot increase beyond the estimated receipts except to the extent that
actual receipts exceed the estimate. Department Directors may make transfers of appropriations within a
department, but transfers of appropriations between departments require council approval. Budget-to-actual
comparisons for the General Fund and The Rookery Activity Center Fund, the only funds for which an
annual budget has been adopted, are provided in Statements 10 and 11, respectively.
Factors Affecting Financial Condition
The information presented in the financial statements is perhaps best understood when it is considered from
the broader perspective of the specific environment within which the City of Lino Lakes operates.
Local economy. Commercial and industrial sectors remain strong with few vacancies and new commercial
projects underway on both the 35W and 35E Corridors. The 62 lot Nature’s Refuge project began home
construction in 2022 and the City’s largest residential development, the 864 lot Watermark project,
expanded into its fourth addition. Commercial interest continues to grow with the expansion of the Otter
Crossing and Belland Farms developments along the Main Street.
The 35E corridor also gained additional attention through a partnership with Anoka and Washington
Counties, neighboring cities, and Connexus Energy, to establish the Minnesota Technology Corridor. Over
1,000 acres are available along the corridor with strong transportation, fiber and utility infrastructure to
serve the growing data and tech fields.
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Factors Affecting Financial Condition (Continued)
Overall, the City continued to see substantial development activity in 2022. The City issued building
permits for over 300 residential units including the Lyngblomsten and Northpoint Garden Estates senior
communities. Total building permit valuation was approximately $103 million. These represent both the
highest residential unit numbers in over 20 years and the highest new construction valuation on record.
Approximately $90 million was related to residential construction.
Long-term financial planning. The City’s current financial plan identifies capital equipment purchases
and building and infrastructure improvements totaling $107 million over the five-year period. These
improvements are anticipated to be funded through a number of funding sources, including tax levies,
special assessments, fund reserves, bond proceeds, and intergovernmental grants. The plan is currently
being revised to reflect the anticipated activity through fiscal year 2028.
Awards and Acknowledgements
The Government Finance Officers Association of the United States and Canada (GFOA) awards the
Certificate of Achievement for Excellence in Financial Reporting (COA) to cities that meet certain criteria.
The City of Lino Lakes received this award for its ACFR for the year ended December 31, 2021. This marks
the twenty-seventh consecutive year the City has received this prestigious award. A governmental unit must
publish an easily readable and efficiently organized ACFR, the contents of which conform to program
requirements. This report must satisfy both GAAP and applicable legal requirements.
The COA is valid for a period of one year. The City is submitting the 2022 report to GFOA for consideration
of the COA. We believe our current report continues to conform to the high standards of the program.
The timely preparation of this report could not have been accomplished without the dedicated services of
the Finance Department, auditors and other city staff. I want to express my appreciation to the Mayor and
City Council for their support for maintaining the highest standard of professionalism in the management
of the financial operation of the City.
Respectfully submitted,
Hannah Lynch
Director of Finance
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Government Finance Officers Association
Certificate of
Achievement
for Excellence
in Financial
Reporting
Presented to
City of Lino Lakes
Minnesota
For its Annual Comprehensive
Financial Report
For the Fiscal Year Ended
December 31, 2021
Executive Director/CEO
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City of Lino Lakes Organizational Chart City Council City Administrator Administration Finance Community Development Public Services Public Safety City Clerk Accounting and Payroll Planning Rookery Activity Center Police Division Human Resources Utility Billing Economic Development Engineering Environmental Services Government Buildings Public Works Street / Fleet / Utility Maintenance Parks Building Inspections Fire Division Advisory Board & Commissions Information Technology Emergency Management/Administration Communications 8
CITY OF LINO LAKES, MINNESOTA
PRINCIPAL CITY OFFICIALS
December 31, 2022
Term Expires
Mayor: Rob Rafferty December 31, 2023
Councilmembers: Dale Stoesz December 31, 2025
Tony Cavegn December 31, 2025
Chris Lyden December 31, 2023
Michael Ruhland December 31, 2023
City Administrator: Sarah Cotton Appointed
Directors:
Community Development Michael Grochala Appointed
Finance Hannah Lynch Appointed
Public Safety John Swenson Appointed
Public Services Richard DeGardner Appointed
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FINANCIAL SECTION
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55 5th Street East, Suite 1400, St. Paul, MN, 55101 www.redpathcpas.com
INDEPENDENT AUDITOR'S REPORT
To the Honorable Mayor and
Members of the City Council
City of Lino Lakes, Minnesota
Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities, the
business-type activities, each major fund, and the aggregate remaining fund information of
the City of Lino Lakes, Minnesota, as of and for the year ended December 31, 2022, and the
related notes to the financial statements, which collectively comprise the City of Lino Lakes,
Minnesota's basic financial statements as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all material
respects, the respective financial position of the governmental activities, the business-type
activities, each major fund, and the aggregate remaining fund information of the City of Lino
Lakes, Minnesota, as of December 31, 2022, and the respective changes in financial position,
and, where applicable, cash flows thereof for the year then ended in accordance with
accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the
United States of America and the standards applicable to financial audits contained in
Government Auditing Standards, issued by the Comptroller General of the United States.
Our responsibilities under those standards are further described in the Auditor's
Responsibilities for the Audit of the Financial Statements section of our report. We are
required to be independent of the City of Lino Lakes, Minnesota and to meet our other
ethical responsibilities, in accordance with the relevant ethical requirements relating to our
audit. We believe that the audit evidence we have obtained is sufficient and appropriate to
provide a basis for our audit opinions.
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Responsibilities of Management for the Financial Statements
Management is responsible for the preparation and fair presentation of the financial
statements in accordance with accounting principles generally accepted in the United States
of America, and for the design, implementation, and maintenance of internal control relevant
to the preparation and fair presentation of financial statements that are free from material
misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are
conditions or events, considered in the aggregate, that raise substantial doubt about the City
of Lino Lakes, Minnesota’s ability to continue as a going concern for twelve months beyond
the financial statement date, including any currently known information that may raise
substantial doubt shortly thereafter.
Auditor’s Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a
whole are free from material misstatement, whether due to fraud or error, and to issue an
auditor's report that includes our opinions. Reasonable assurance is a high level of assurance
but is not absolute assurance and therefore is not a guarantee that an audit conducted in
accordance with generally accepted auditing standards and Government Auditing Standards
will always detect a material misstatement when it exists. The risk of not detecting a
material misstatement resulting from fraud is higher than for one resulting from error, as
fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the
override of internal control. Misstatements are considered material if there is a substantial
likelihood that, individually or in the aggregate, they would influence the judgment made by
a reasonable user based on the financial statements.
In performing an audit in accordance with generally accepted auditing standards and
Governmental Auditing Standards, we:
Exercise professional judgment and maintain professional skepticism throughout the
audit.
Identify and assess the risks of material misstatement of the financial statements,
whether due to fraud or error, and design and perform audit procedures responsive to
those risks. Such procedures include examining, on a test basis, evidence regarding
the amounts and disclosures in the financial statements.
Obtain an understanding of internal control relevant to the audit in order to design
audit procedures that are appropriate in the circumstances, but not for the purpose of
expressing an opinion on the effectiveness of the City of Lino Lakes, Minnesota's
internal control. Accordingly, no such opinion is expressed.
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Evaluate the appropriateness of accounting policies used and the reasonableness of
significant accounting estimates made by management, as well as evaluate the overall
presentation of the financial statements.
Conclude whether, in our judgment, there are conditions or events, considered in the
aggregate, that raise substantial doubt about the City of Lino Lakes, Minnesota's
ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other
matters, the planned scope and timing of the audit, significant audit findings, and certain
internal control related matters that we identified during the audit.
Change in Accounting Principle
As described in Note 17 to the financial statements, the City of Lino Lakes, Minnesota
adopted new accounting guidance for the year ended December 31, 2022, Governmental
Accounting Standards Board Statement No. 87, Leases. Our opinion is not modified with
respect to this matter.
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the
management’s discussion and analysis, the budgetary comparison schedules, and the
schedules of OPEB and pension information, as listed in the table of contents, be presented to
supplement the basic financial statements. Such information is the responsibility of
management and, although not a part of the basic financial statements, is required by the
Governmental Accounting Standards Board who considers it to be an essential part of
financial reporting for placing the basic financial statements in an appropriate operational,
economic, or historical context. We have applied certain limited procedures to the required
supplementary information in accordance with auditing standards generally accepted in the
United States of America, which consisted of inquiries of management about the methods of
preparing the information and comparing the information for consistency with management's
responses to our inquiries, the basic financial statements, and other knowledge we obtained
during our audit of the basic financial statements. We do not express an opinion or provide
any assurance on the information because the limited procedures do not provide us with
sufficient evidence to express an opinion or provide any assurance.
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Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that
collectively comprise the City of Lino Lakes, Minnesota's basic financial statements. The
combining and individual nonmajor fund financial statements and schedules are presented for
purposes of additional analysis and are not a required part of the basic financial statements.
Such information is the responsibility of management and was derived from and relates
directly to the underlying accounting and other records used to prepare the basic financial
statements. The information has been subjected to the auditing procedures applied in the
audit of the basic financial statements and certain additional procedures, including comparing
and reconciling such information directly to the underlying accounting and other records
used to prepare the basic financial statements or to the basic financial statements themselves,
and other additional procedures in accordance with auditing standards generally accepted in
the United States of America. In our opinion, the combining and individual nonmajor fund
financial statements and schedules are fairly stated, in all material respects, in relation to the
basic financial statements as a whole.
Other Information
Management is responsible for the other information included in the annual report. The other
information comprises the introductory and statistical sections but does not include the basic
financial statements and our auditor's report thereon. Our opinions on the basic financial
statements do not cover the other information, and we do not express an opinion or any form
of assurance thereon.
In connection with our audit of the basic financial statements, our responsibility is to read the
other information and consider whether a material inconsistency exists between the other
information and the basic financial statements, or the other information otherwise appears to
be materially misstated. If, based on the work performed, we conclude that an uncorrected
material misstatement of the other information exists, we are required to describe it in our
report.
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Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated
June 1, 2023, 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
June 1, 2023
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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, 2022. 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 $138,938,475 (net
position). Of this amount, $35,652,617 (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 $4,094,495.
As of the close of the current fiscal year, the City’s governmental funds reported combined
ending fund balances of $33,545,198, a decrease of $382,128. Of this amount, $8,248,742 is
restricted by external constraints established by creditors, grantors, contributors, or by state
statutory provisions.
At the end of the current fiscal year, the general fund balance was $8,086,517. Unassigned
fund balance for the general fund was $7,509,721, or 66% of total general fund expenditures
and other financing uses.
Total outstanding debt decreased by $2,399,069 during 2022. No new debt was issued, while
regularly scheduled principal payments were made during the year.
Overview of the Financial Statements
This discussion and analysis is intended to serve as an introduction to the City’s basic
financial statements. The City’s basic financial statements comprise three components: 1)
government-wide financial statements, 2) fund financial statements, and 3) notes to the
financial statements. This report also contains other supplementary information in addition
to the basic financial statements themselves.
Government-wide financial statements. The government-wide financial statements are
designed to provide readers with a broad overview of the City’s finances, in a manner similar
to a private-sector business.
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Management’s Discussion and Analysis
The Statement of Net Position presents information on all of the City’s assets and deferred
outflows of resources, and liabilities and deferred inflows of resources, with the difference
between the two reported as net position. Over time, increases or decreases in net position
may serve as a useful indicator of whether the financial position of the City is improving or
deteriorating.
The Statement of Activities presents information showing how the City’s net position
changed during the most recent fiscal year. All changes in net position are reported as soon
as the underlying event giving rise to the change occurs, regardless of the timing of related
cash flows. Thus, revenues and expenses are reported in this statement for some items that
will only result in cash flows in future fiscal periods (e.g. uncollected taxes and earned but
unused vacation leave).
Both of the government-wide financial statements distinguish functions of the City that are
principally supported by taxes and intergovernmental revenues (governmental activities)
from other functions that are intended to recover all or a significant portion of their costs
through user fees and charges (business-type activities). The governmental activities of the
City include general government, public safety, public works, culture and recreation,
conservation of natural resources, and community development. The business-type activities
of the City include water, sewer, and storm water utilities.
The government-wide financial statements are statements 1 and 2 of this report.
Fund Financial statements. A fund is a grouping of related accounts that is used to
maintain control over resources that have been segregated for specific activities or objectives.
The City, like other state and local governments, uses fund accounting to ensure and
demonstrate compliance with finance-related legal requirements. All of the funds of the City
can be divided into two categories: governmental funds and proprietary funds.
Governmental funds. Governmental funds are used to account for essentially the same
functions reported as governmental activities in the government-wide financial statements.
However, unlike the government-wide financial statements, governmental fund financial
statements focus on near-term inflows and outflows of spendable resources, as well as on
balances of spendable resources available at the end of the fiscal year. Such information may
be useful in evaluating a government’s near-term financial requirements.
Because the focus of governmental funds is narrower than that of the government-wide
financial statements, it is useful to compare the information presented for governmental
funds with similar information presented for governmental activities in the government-wide
financial statements. By doing so, readers may better understand the long-term impact of the
City's near-term financial decisions. Both the governmental fund balance sheet and
governmental fund statement of revenues, expenditures and change in fund balance provide a
reconciliation to facilitate this comparison between governmental funds and governmental
activities.
20
Management’s Discussion and Analysis
The City maintains seven individual major governmental funds. Information is presented
separately in the governmental fund balance sheet and in the governmental fund statement of
revenues, expenditures and changes in fund balance for the following major funds:
General Fund
The Rookery Activity Center Fund – Special Revenue Fund
G.O. Improvement Note of 2009A – Debt Service Fund
G.O. Improvement Bonds of 2016B – Debt Service Fund
Building and Facilities – Capital Project Fund
Area and Unit Charge – Capital Project Fund
MSA Construction – Capital Project Fund
Data from the other governmental funds are combined into a single, aggregated presentation.
Individual fund data for each of these nonmajor governmental funds is provided in the form
of combining statements elsewhere in this report.
The basic governmental fund financial statements are statements 3 through 6 of this report.
The City adopts annual appropriated budgets for the General Fund and The Rookery Activity
Center Fund. Budgetary comparison schedules are presented as statements 10 and 11 of this
report.
Proprietary funds. The City maintains three enterprise funds as a part of its proprietary
fund type. Enterprise funds are used to report the same functions presented as business-type
activities in the government-wide financial statements. The City uses enterprise funds to
account for its water, sewer, and storm water utilities.
The proprietary fund statements provide the same type of information as the government-
wide financial statements, only in more detail. The proprietary fund financial statements
provide separate information for the Water, Sewer, and Storm Water Funds, which are
considered to be major funds of the City.
The basic proprietary fund financial statements are statements 7 through 9 of this report.
Notes to the financial statements. The notes provide additional information that is essential
to a full understanding of the data provided in the government–wide and fund financial
statements. The notes to the financial statements can be found following statement 9.
Other information. The combining statements referred to earlier in connection with non-
major governmental funds are presented immediately following the required supplementary
information. Combining and individual fund statements and schedules are presented as
statements 19 through 26.
21
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 $138,938,475 at the close of the most recent
fiscal year.
The largest portion of the City’s net position ($93,084,896, or 67%) 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
2022 2021 2022 2021 2022 2021
Assets:
Current and other assets $45,306,045 $50,146,418 $15,276,547 $16,979,300 $60,582,592 $67,125,718
Capital assets 63,271,845 61,128,255 49,792,563 43,566,016 113,064,408 104,694,271
Total assets $108,577,890 $111,274,673 $65,069,110 $60,545,316 $173,647,000 $171,819,989
Deferred outflows of resources $8,450,026 $4,538,110 $208,614 $177,865 $8,658,640 $4,715,975
Liabilities:
Long-term liabilities outstanding $31,756,932 $27,292,908 $611,442 $342,614 $32,368,374 $27,635,522
Other liabilities 7,850,987 4,881,735 247,354 151,737 8,098,341 5,033,472
Total liabilities $39,607,919 $32,174,643 $858,796 $494,351 $40,466,715 $32,668,994
Deferred inflows of resources $2,848,488 $8,785,778 $51,962 $237,212 $2,900,450 $9,022,990
Net position:
Net investment in capital assets $43,292,333 $38,987,698 $49,792,563 $43,566,016 $93,084,896 $82,553,714
Restricted 10,200,962 13,889,250 - - 10,200,962 13,889,250
Unrestricted 21,078,214 21,975,414 14,574,403 16,425,602 35,652,617 38,401,016
Total net position $74,571,509 $74,852,362 $64,366,966 $59,991,618 $138,938,475 $134,843,980
Governmental Activities Business-Type Activities Totals
Of the City’s net position, $10,200,962 represents resources that are subject to external
restrictions on how they may be used. The remaining balance of unrestricted net position
($35,652,617) 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.
22
Management’s Discussion and Analysis
The City’s net position increased by $4,094,495 during 2022. Key elements of this increase
are as follows:
City of Lino Lakes’ Changes in Net Position
2022 2021 2022 2021 2022 2021
Revenues:
Program revenues:
Charges for services $4,937,133 $5,109,267 $4,283,680 $3,575,330 $9,220,813 $8,684,597
Operating grants and contributions 1,119,449 1,019,752 - - 1,119,449 1,019,752
Capital grants and contributions 2,800,604 7,931,093 5,268,556 752,403 8,069,160 8,683,496
General revenues:
General property taxes 11,829,124 11,132,851 - - 11,829,124 11,132,851
Tax increment 793,264 873,310 - - 793,264 873,310
Grants and contributions not
restricted to specific programs 2,117,908 6,587 - - 2,117,908 6,587
Unrestricted investment earnings (1,139,063) (171,260) (645,918) (86,764) (1,784,981) (258,024)
Gain on disposal of capital assets 66,852 387,972 - 29,012 66,852 416,984
Total revenues 22,525,271 26,289,572 8,906,318 4,269,981 31,431,589 30,559,553
Expenses:
General government 3,117,688 2,828,407 - - 3,117,688 2,828,407
Public safety 6,512,493 4,706,881 - - 6,512,493 4,706,881
Public works 6,377,440 6,260,599 - - 6,377,440 6,260,599
Culture and recreation 4,029,146 - - - 4,029,146 -
Conservation of natural resources 235,376 178,581 - - 235,376 178,581
Community development 884,336 791,930 - - 884,336 791,930
Interest and fees on long-term debt 562,248 654,287 - - 562,248 654,287
Water - - 3,019,350 1,621,486 3,019,350 1,621,486
Sewer - - 2,347,539 2,186,992 2,347,539 2,186,992
Storm water - - 251,478 - 251,478 -
Total expenses 21,718,727 15,420,685 5,618,367 3,808,478 27,337,094 19,229,163
Increase in net position before transfers 806,544 10,868,887 3,287,951 461,503 4,094,495 11,330,390
Transfers (1,142,554) (109,774) 1,142,554 109,774 - -
Change in net position (336,010) 10,759,113 4,430,505 571,277 4,094,495 11,330,390
Net position - January 1, as previously
reported 74,852,362 64,093,249 59,991,618 59,420,341 134,843,980 123,513,590
Change in reporting entity - See Note 18 55,157 - (55,157) - - -
Net position - January 1, as restated 74,907,519 64,093,249 59,936,461 59,420,341 134,843,980 123,513,590
Net position - December 31 $74,571,509 $74,852,362 $64,366,966 $59,991,618 $138,938,475 $134,843,980
Business-Type Activities TotalsGovernmental Activities
Governmental Activities
Governmental activities decreased the City’s net position by $336,010 during 2022.
Unrealized losses on investments and capital contributions (transfers) to business-type
activities both contributed to the decrease in 2022.
23
Management’s Discussion and Analysis
Below are specific graphs which provide comparisons of the governmental activities
revenues and expenses:
24
Management’s Discussion and Analysis
Business-Type Activities
Business-type activities increased the City’s net position by $4,430,505 during 2022. The
increase was due to contributions of capital assets (transfers) from governmental activities
and private sources.
Below are specific graphs which provide comparisons of the business-type activities
revenues and expenses:
25
Management’s Discussion and Analysis
Financial Analysis of the Government's Funds
Governmental Funds. The focus of the City’s governmental funds is to provide information
on near-term inflows, outflows, and balances of spendable resources.
At the end of the current fiscal year, the City’s governmental funds reported combined
ending fund balances of $33,545,198. Approximately 25% of this total amount ($8,248,742)
constitutes fund balance restricted by external constraints established by creditors, grantors,
contributors, or by state statutory provisions. Of the remaining fund balance, $670,234 is not
in a spendable form, $313,065 has been committed, $19,492,211 has been assigned, and
$4,820,946 is unassigned.
The General fund balance decreased by $61,233. The decrease was a result of transfers out
and unrealized losses on investments. Transfers out funded capital equipment and comp plan
updates. Unrealized losses on investments overshadowed interest on investments due to
rising interest rates.
The Rookery Activity Center opened to the public in May 2022. Of the $2,884,961 of current
expenditures, $1,609,067 or 56% accounts for spending of Federal ARPA grant dollars to
reopen the former YMCA facility as a City facility. The Rookery fund balance decreased by
$324,097 in 2022 due to operating expenditures (personnel, maintenance supplies, utilities,
etc.) incurred while membership grew.
The G.O. Improvement Note of 2009A fund was established to service the debt issued by
Anoka County as the City’s financial commitment for the I-35E interchange project. The
City prepaid the remaining balance of the note in 2017 using MSA funds. As deferred
special assessments are received, MSA funds are replenished. The fund began and ended the
year with a fund balance of $141 and $1,353, respectively, and transferred $757,433 to the
MSA Construction fund.
The G.O. Improvement Bonds of 2016B fund balance increased by $130,779. The 2016B
series bonds were issued to refund the 2005A series bonds and fund the Legacy at Woods
Edge improvements. The bonds matured in 2021 and future tax increment is expected to
cover the interfund loan payable.
The Building and Facilities fund has a total fund balance of $2,717,074, all of which is
assigned for financing future facility maintenance and improvements. The fund balance
increased by $117,058 due to lease revenues in excess of expenditures. The fund accounts for
cellular tower antenna and ambulance lease revenues. Future tax increment is expected to
cover the interfund loan receivable.
The Area and Unit Charge fund has a total fund balance of $9,059,894, all of which is
assigned for financing capital improvements. The fund balance during the current year
decreased by $600,036 due to Hodgson Road/County Road J Lift Station project costs.
26
Management’s Discussion and Analysis
The MSA Construction fund has a total fund balance of $3,819,453, all of which is assigned
to capital improvements for City MSA designated roadways. The fund balance during the
current year increased by $684,606 primarily due to Municipal State Aid received.
The combined fund balance of other governmental funds decreased by $330,417 during
2022. Primary reason for the decrease is unrealized losses on investments.
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 $32,657,480, of which $4,834,564 is
unrestricted. The increase in net position of $1,199,257 was primarily due to capital
contributions from private sources as a result of residential development.
The Sewer Fund has total net position at year-end of $31,454,327 of which $9,484,680 is
unrestricted. The increase in net position of $2,920,932 was primarily due to capital
contributions from private sources as a result of residential development.
The Storm Water Fund has total net position at year-end of $255,159 of which all is
unrestricted. A Storm Water Utility was established in 2022 to fund the operation and
management of the City’s storm water infrastructure.
Budgetary Highlights
General Fund
There were amendments to the original budget in 2022. The expenditure and transfers out
budget was decreased by $101,113 to total $11,563,649. Amendments to the budget resulted
in a budgeted use of reserves of $398,887, in which the use of $500,000 of reserves was
included in the original budget.
Revenues were $197,504 over budget for the year primarily due to less than anticipated
unrealized losses on investments. Expenditures came in under budget by $140,150 primarily
due to lower than expected personal services costs mostly driven by vacant positions.
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, 2022, amounted to $113,064,408 (net of accumulated
depreciation), an increase of $8,370,137 from the prior year. This investment in capital
assets includes land, wetland credits, construction in progress, buildings, equipment,
vehicles, and infrastructure.
27
Management’s Discussion and Analysis
The 2021 Street Reconstruction Project, drainage improvements in the NE Area of the city,
hard court facility at Tower Park, and Woods of Baldwin Lake park improvements were
completed. The city has continued to work to complete trunk utility improvements at 49&J,
East Shadow Lake Drive sanitary sewer replacement, and I35E storm pipe crossing.
Developer lead infrastructure improvements at various stages of completion include Belland
Farms, Lyngblomsten, Nature’s Refuge, Otter Crossing, and Watermark 2nd, 3rd, and 4th
additions.
City of Lino Lakes’ Capital Assets
(Net of Depreciation)
2022 2021 2022 2021 2022 2021
Land $5,675,330 $5,675,330 $ - $ - $5,675,330 $5,675,330
Wetland credits 49,042 49,042 - - 49,042 49,042
Construction in progress 8,635,602 7,861,679 9,883,094 3,239,205 18,518,696 11,100,884
Buildings 9,460,073 10,111,498 - - 9,460,073 10,111,498
Office equipment and furniture 199,471 253,393 - - 199,471 253,393
Vehicles 1,843,763 1,809,364 - - 1,843,763 1,809,364
Machinery and shop equipment 956,330 1,125,742 429,815 368,489 1,386,145 1,494,231
Other equipment 1,764,517 1,065,828 - - 1,764,517 1,065,828
Infrastructure 34,687,717 33,176,379 39,479,654 39,958,322 74,167,371 73,134,701
Total $63,271,845 $61,128,255 $49,792,563 $43,566,016 $113,064,408 $104,694,271
Governmental Activities Business-Type Activities Totals
Additional information on the City’s capital assets can be found in Note 5 to the financial
statements.
Long-term debt. At the end of the current fiscal year, the City had total bonded debt
outstanding of $20,432,113. 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 $70,125.
City of Lino Lakes’ Outstanding Debt
2022 2021 2022 2021 2022 2021
General obligation bonds $18,825,000 $20,670,000 $ - $ - $18,825,000 $20,670,000
G.O. special assessment bonds 630,000 845,000 - - 630,000 845,000
Direct borrowings 170,360 434,720 - - 170,360 434,720
Bond premium (discount)806,753 881,462 - - 806,753 881,462
Total $20,432,113 $22,831,182 $0 $0 $20,432,113 $22,831,182
Business-Type Activities TotalsGovernmental Activities
The City of Lino Lakes’ total bonded debt decreased by $2,399,069 during the current fiscal
year. No new debt was issued, while regularly scheduled principal payments were made
during the year. Additional information on the City’s long-term debt can be found in Note 6.
28
Management’s Discussion and Analysis
Requests for information. This financial report is designed to provide a general overview
of the City’s finances for all those with an interest in the government’s finances. Questions
concerning any of the information provided in this report or requests for additional financial
information should be addressed to the Finance Director, City of Lino Lakes, 600 Town
Center Parkway, Lino Lakes, Minnesota, 55014.
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30
BASIC FINANCIAL STATEMENTS
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32
CITY OF LINO LAKES, MINNESOTA
STATEMENT OF NET POSITION Statement 1
December 31, 2022
Governmental Business-Type
Activities Activities Total
Assets:
Cash and investments $37,173,308 $13,964,057 $51,137,365
Accrued interest receivable 186,869 - 186,869
Due from other governments 530,942 2,391 533,333
Accounts receivable - net 39,536 559,162 598,698
Prepaid items 570,234 169,547 739,781
Internal balances (559,110) 559,110 -
Inventory - 22,280 22,280
Taxes receivable 263,730 - 263,730
Special assessments receivable 4,729,752 - 4,729,752
Leases receivable 1,924,147 - 1,924,147
Net pension asset 446,637 - 446,637
Capital assets - nondepreciable 14,359,974 9,883,094 24,243,068
Capital assets - net of accumulated depreciation 48,911,871 39,909,469 88,821,340
Total assets 108,577,890 65,069,110 173,647,000
Deferred outflows of resources:
Pension related 8,368,420 208,614 8,577,034
OPEB related 81,606 - 81,606
Total deferred outflows of resources 8,450,026 208,614 8,658,640
Liabilities:
Accounts payable and other current liabilities 1,636,343 188,045 1,824,388
Deposits payable 2,549,399 - 2,549,399
Accrued interest payable 236,179 - 236,179
Unearned revenue 411,878 - 411,878
Other post employment benefits:
Due in more than one year 415,369 48,368 463,737
Long-term liabilities:
Due within one year 3,017,188 59,309 3,076,497
Due in more than one year 18,205,751 8,863 18,214,614
Net pension liability:
Due in more than one year 13,135,812 554,211 13,690,023
Total liabilities 39,607,919 858,796 40,466,715
Deferred inflows of resources:
Lease related 1,924,147 - 1,924,147
Pension related 449,204 51,962 501,166
OPEB related 475,137 - 475,137
Total deferred inflows of resources 2,848,488 51,962 2,900,450
Net position:
Net investment in capital assets 43,292,333 49,792,563 93,084,896
Restricted (nonexpendable) for environmental purposes 100,000 - 100,000
Restricted (expendable) for:
Debt service 6,917,573 - 6,917,573
Park improvements 1,948,963 - 1,948,963
Economic development 446,817 - 446,817
Fire Department pension plan 550,093 - 550,093
Other purposes 237,516 - 237,516
Unrestricted 21,078,214 14,574,403 35,652,617
Total net position $74,571,509 $64,366,966 $138,938,475
Primary Government
The accompanying notes are an integral part of these financial statements.
33
CITY OF LINO LAKES, MINNESOTA
STATEMENT OF ACTIVITIES
For The Year Ended December 31, 2022
Program Revenues
Charges For
Functions/Programs Expenses Services
Primary government:
Governmental activities:
General government $3,117,688 $699,316
Public safety 6,512,493 1,616,634
Public works 6,377,440 1,574,335
Culture and recreation 4,029,146 1,046,848
Conservation of natural resources 235,376 -
Community development 884,336 -
Interest and fees on long-term debt 562,248 -
Total governmental activities 21,718,727 4,937,133
Business-type activities:
Water 3,019,350 1,845,312
Sewer 2,347,539 1,952,299
Storm water 251,478 486,069
Total business-type activities 5,618,367 4,283,680
Total primary government $27,337,094 $9,220,813
The accompanying notes are an integral part of these financial statements.
34
Statement 2
Operating Capital
Grants and Grants and Governmental Business-Type
Contributions Contributions Activities Activities Total
$15,065 $ - ($2,403,307) $ - ($2,403,307)
696,381 - (4,199,478) - (4,199,478)
289,213 2,800,604 (1,713,288) - (1,713,288)
11,435 - (2,970,863) - (2,970,863)
107,355 - (128,021) - (128,021)
- - (884,336) - (884,336)
- - (562,248) - (562,248)
1,119,449 2,800,604 (12,861,541) - (12,861,541)
- 2,694,636 - 1,520,598 1,520,598
- 2,573,920 - 2,178,680 2,178,680
- - - 234,591 234,591
0 5,268,556 0 3,933,869 3,933,869
$1,119,449 $8,069,160 (12,861,541) 3,933,869 (8,927,672)
General revenues:
General property taxes 11,829,124 - 11,829,124
Tax increment 793,264 - 793,264
Grants and contributions not
restricted to specific programs 2,117,908 - 2,117,908
Unrestricted investment earnings (1,139,063) (645,918) (1,784,981)
Gain on disposal of capital assets 66,852 - 66,852
Transfers (1,142,554) 1,142,554 -
Total general revenues and transfers 12,525,531 496,636 13,022,167
Change in net position (336,010) 4,430,505 4,094,495
Net position - January 1, as previously reported 74,852,362 59,991,618 134,843,980
Change in reporting entity - See Note 18 55,157 (55,157) -
Net position - January 1, as restated 74,907,519 59,936,461 134,843,980
Net position - December 31 $74,571,509 $64,366,966 $138,938,475
Program Revenues
Net (Expense) Revenue and
Changes in Net Position
Primary Government
The accompanying notes are an integral part of these financial statements.
35
CITY OF LINO LAKES, MINNESOTA
BALANCE SHEET
GOVERNMENTAL FUNDS
December 31, 2022
202 333 G.O.
The Rookery Improvement
General Fund Activity Center Note of 2009A
Assets
Cash and investments $10,153,223 $500 $ -
Accrued interest receivable 186,869 - -
Due from other governments 152,075 - -
Accounts receivable - net 32,907 6,629 -
Prepaid items 518,196 50,538 -
Advances to other funds - - -
Taxes receivable:
Due from county 185,927 - -
Delinquent 73,684 - -
Special assessments receivable:
Due from county - - 1,492
Delinquent 217 - 665
Deferred 914 - 1,492,117
Leases receivable 557,564 - -
Interfund loan receivable - - -
Total assets $11,861,576 $57,667 $1,494,274
Liabilities, Deferred Inflows of Resources, and Fund Balances
Liabilities:
Accounts payable $157,356 $94,649 $ -
Salaries payable 382,184 42,300 -
Due to other governments 46,694 13,196 138
Advances from other funds - 89,627 -
Retainage payable - - -
Deposits payable 2,549,399 - -
Unearned revenue 7,048 81,650 -
Interfund loan payable - - -
Total liabilities 3,142,681 321,422 138
Deferred inflows of resources:
Unavailable revenue 74,814 - 1,492,783
Lease related 557,564 - -
Total deferred inflows of resources 632,378 - 1,492,783
Fund balance:
Nonspendable 518,196 50,538 -
Restricted - - -
Committed 58,600 - -
Assigned - - 1,353
Unassigned 7,509,721 (314,293) -
Total fund balance 8,086,517 (263,755)1,353
Total liabilities, deferred inflows of $11,861,576 $57,667 $1,494,274
resources, and fund balanceThe accompanying notes are an integral part of these financial statements.
36
Statement 3
342 G.O.Other Total
Improvement 401 Building 406 Area and 420 MSA Governmental Governmental
Bonds of 2016B and Facilities Unit Charge Construction Funds Funds
$ - $939,381 $8,799,932 $3,832,920 $13,447,352 $37,173,308
- - - - - 186,869
- - 378,867 - - 530,942
- - - - - 39,536
- - - - 1,500 570,234
- - - - 125,763 125,763
- - - - 4,119 190,046
- - - - - 73,684
- - 7,022 - 2,479 10,993
- - 1,267 - 219 2,368
- - 1,852,690 - 1,370,670 4,716,391
- 1,366,583 - - - 1,924,147
- 1,780,193 - - - 1,780,193
$0 $4,086,157 $11,039,778 $3,832,920 $14,952,102 $47,324,474
$ - $2,500 $68,263 $3,220 $627,000 $952,988
- - - - - 424,484
- - - - 52,494 112,522
- - - - 36,136 125,763
- - 57,664 - 88,685 146,349
- - - - - 2,549,399
- - - 10,247 312,933 411,878
2,339,303 - - - - 2,339,303
2,339,303 2,500 125,927 13,467 1,117,248 7,062,686
- - 1,853,957 - 1,370,889 4,792,443
- 1,366,583 - - - 1,924,147
- 1,366,583 1,853,957 - 1,370,889 6,716,590
- - - - 101,500 670,234
- - - - 8,248,742 8,248,742
- - - - 254,465 313,065
- 2,717,074 9,059,894 3,819,453 3,894,437 19,492,211
(2,339,303) - - - (35,179) 4,820,946
(2,339,303) 2,717,074 9,059,894 3,819,453 12,463,965 33,545,198
$0 $4,086,157 $11,039,778 $3,832,920 $14,952,102 $47,324,474
The accompanying notes are an integral part of these financial statements.
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38
CITY OF LINO LAKES, MINNESOTA
RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL Statement 4
FUNDS TO THE STATEMENT OF NET POSITION
December 31, 2022
Fund balance - total governmental funds (Statement 3) $33,545,198
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 63,271,845
Net pension asset 446,637
Other long-term assets are not available to pay for current-period expenditures and
therefore, are reported as unavailable revenue in the funds:
Delinquent taxes receivable 73,684
Delinquent special assessments receivable 2,368
Deferred special assessments receivable 4,716,391
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 (19,625,360)
Unamortized bond premiums (812,019)
Unamortized bond discounts 5,266
Accrued interest payable (236,179)
Compensated absences payable (790,826)
Other post employment benefits (415,369)
Net pension liability (13,135,812)
Deferred outflows and inflows of resources related to pensions and OPEB are associated
with long-term liabilities that are not due and payable in the current period, and therefore,
are not reported in the funds. Balances at year end are:
Deferred outflows of resources related to pensions 8,368,420
Deferred outflows of resources related to OPEB 81,606
Deferred inflows of resources related to pensions (449,204)
Deferred inflows of resources related to OPEB (475,137)
Net position of governmental activities (Statement 1) $74,571,509
The accompanying notes are an integral part of these financial statements.
39
CITY OF LINO LAKES, MINNESOTA
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE
GOVERNMENTAL FUNDS
For The Year Ended December 31, 2022
202 333 G.O.
The Rookery Improvement
General Fund Activity Center Note of 2009A
Revenues:
General property taxes $8,759,475 $ - $ -
Tax increment - - -
Licenses and permits 1,348,912 - -
Special assessments - - 761,907
Intergovernmental 700,740 2,117,002 -
Charges for services 361,266 395,744 -
Fines and forfeits 61,141 - -
Investment earnings (163,143) - (3,031)
Miscellaneous 253,875 27,492 -
Total revenues 11,322,266 2,540,238 758,876
Expenditures:
Current:
General government 2,342,585 - -
Public safety 5,729,189 - -
Public works 1,636,425 - -
Culture and recreation 780,284 2,884,961 -
Conservation of natural resources 220,738 - -
Community development 277,277 - -
Capital outlay:
Public safety - - -
Public works 109,685 - -
Culture and recreation 5,566 - -
Debt service:
Principal - - -
Interest and fiscal charges - - 231
Total expenditures 11,101,749 2,884,961 231
Revenues over (under) expenditures 220,517 (344,723) 758,645
Other financing sources (uses):
Transfers in 40,000 20,626 -
Transfers out (321,750) - (757,433)
Proceeds from sale of capital assets - - -
Total other financing sources (uses) (281,750) 20,626 (757,433)
Net change in fund balance (61,233) (324,097) 1,212
Fund balance - January 1 8,147,750 60,342 141
Fund balance - December 31 $8,086,517 ($263,755) $1,353
The accompanying notes are an integral part of these financial statements.
40
Statement 5
342 G.O.Other Total
Improvement 401 Building 406 Area and 420 MSA Governmental Governmental
Bonds of 2016B and Facilities Unit Charge Construction Funds Funds
$ - $ - $ - $ - $3,070,668 $11,830,143
- - - - 793,264 793,264
- - - - - 1,348,912
- - 1,078,037 - 316,864 2,156,808
- - 7,064 564,768 3,500 3,393,074
- 210,569 689,991 - 1,081,861 2,739,431
- - - - 18,528 79,669
- (25,901) (353,686) (135,150) (458,152) (1,139,063)
- 8,400 371,803 - 245,331 906,901
0 193,068 1,793,209 429,618 5,071,864 22,109,139
- 76,010 - - 85,665 2,504,260
- - - - 63,472 5,792,661
- - 42,776 47,119 1,582,119 3,308,439
- - - - 58,033 3,723,278
- - - - 4,242 224,980
- - - - 636,778 914,055
- - - - 327,870 327,870
- - 2,010,895 16,821 773,398 2,910,799
- - - - 338,536 344,102
- - - - 2,324,360 2,324,360
- - - - 661,847 662,078
0 76,010 2,053,671 63,940 6,856,320 23,036,882
0 117,058 (260,462) 365,678 (1,784,456) (927,743)
130,779 - 288,630 757,433 2,134,007 3,371,475
- - (628,204) (438,505) (728,920) (2,874,812)
- - - - 48,952 48,952
130,779 0 (339,574) 318,928 1,454,039 545,615
130,779 117,058 (600,036) 684,606 (330,417) (382,128)
(2,470,082) 2,600,016 9,659,930 3,134,847 12,794,382 33,927,326
($2,339,303) $2,717,074 $9,059,894 $3,819,453 $12,463,965 $33,545,198
The accompanying notes are an integral part of these financial statements.
41
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, 2022
Net change in fund balance - total governmental funds (Statement 5) ($382,128)
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 3,582,771
Capital outlay not capitalized (460,779)
Depreciation (3,553,374)
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 4,307,265
Contributions of infrastructure to business-type activities (1,639,217)
Miscellaneous other differences related to capital assets (93,076)
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 (1,019)
Change in delinquent special assessments receivable (9,977)
Change in deferred special assessments receivable (4,218,260)
The issuance of long-term debt provides current financial resources to governmental funds,
while repayment of the principal of long-term debt consumes the current financial resources.
Neither transaction, however, has any effect on net position. Also, governmental funds
report the effects of bond premiums and discounts when the debt is first issued, whereas
amounts are deferred and amortized over the life of the debt in the Statement of Activities.
Repayment of principal 2,324,360
Amortization of bond premiums and discounts 74,709
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 25,120
Change in compensated absences payable 66,720
Change in OPEB liability and related deferred outflows and inflows of resources 4,780
Pension expense in governmental funds is measured by current year employer contributions.
Pension expense in the Statement of Activities is measured by the change in the net pension
liability and related deferred inflows and outflows of resources. This is the amount by which
pension expense differed from pension contributions. (363,905)
Change in net position of governmental activities (Statement 2) ($336,010)
The accompanying notes are an integral part of these financial statements.
42
CITY OF LINO LAKES, MINNESOTA
STATEMENT OF NET POSITION Statement 7
PROPRIETARY FUNDS
December 31, 2022
601 Water 602 Sewer 603 Storm Water Total
Assets:
Current assets:
Cash and cash equivalents $4,859,504 $8,818,474 $286,079 $13,964,057
Due from other governments - 2,391 - 2,391
Accounts receivable - net 245,573 251,894 61,695 559,162
Prepaid items 30,497 131,282 7,768 169,547
Inventory 22,280 - - 22,280
Total current assets 5,157,854 9,204,041 355,542 14,717,437
Noncurrent assets:
Interfund loan receivable - 559,110 - 559,110
Capital assets:
Construction in progress 4,559,993 5,323,101 - 9,883,094
Equipment 181,605 608,549 - 790,154
Water and sewer systems 34,936,962 28,082,996 - 63,019,958
Total capital assets 39,678,560 34,014,646 0 73,693,206
Less: Allowance for depreciation (11,855,644) (12,044,999) - (23,900,643)
Net capital assets 27,822,916 21,969,647 0 49,792,563
Total assets 32,980,770 31,732,798 355,542 65,069,110
Deferred outflows of resources related to pensions 88,653 88,866 31,095 208,614
Liabilities:
Current liabilities:
Accounts payable 73,031 26,532 6,809 106,372
Salaries payable 10,860 10,860 6,214 27,934
Due to other governments 534 870 - 1,404
Retainage payable 10,691 25,680 - 36,371
Other accrued liabilities 15,964 - - 15,964
Compensated absences payable - current portion 19,614 19,614 20,081 59,309
Total current liabilities 130,694 83,556 33,104 247,354
Noncurrent liabilities:
Compensated absences payable - noncurrent portion 2,931 2,931 3,001 8,863
Other post employment benefits - noncurrent portion 22,955 22,955 2,458 48,368
Net pension liability 229,824 232,174 92,213 554,211
Total noncurrent liabilities 255,710 258,060 97,672 611,442
Total liabilities 386,404 341,616 130,776 858,796
Deferred inflows of resources related to pensions 25,539 25,721 702 51,962
Net position:
Investment in capital assets 27,822,916 21,969,647 - 49,792,563
Unrestricted 4,834,564 9,484,680 255,159 14,574,403
Total net position $32,657,480 $31,454,327 $255,159 $64,366,966
Business-Type Activities - Enterprise Funds
The accompanying notes are an integral part of these financial statements.
43
CITY OF LINO LAKES, MINNESOTA
STATEMENT OF REVENUES, EXPENSES AND Statement 8
PROPRIETARY FUNDS
For The Year Ended December 31, 2022
601 Water 602 Sewer 603 Storm Water Totals
Operating revenues:
Charges for services $1,723,692 $1,922,439 $486,069 $4,132,200
Hook-up charges 37,030 29,860 - 66,890
Water meter sales 84,590 - - 84,590
Total operating revenues 1,845,312 1,952,299 486,069 4,283,680
Operating expenses:
Personal services 326,919 335,257 164,987 827,163
Materials and supplies 345,357 68,913 15,467 429,737
Contractual services 183,507 164,662 67,714 415,883
Repairs and maintenance 1,206,321 - - 1,206,321
MCES sewer charges - 1,087,739 - 1,087,739
Depreciation 789,107 597,713 - 1,386,820
Utilities 127,409 50,988 348 178,745
Other 40,730 42,267 2,962 85,959
Total operating expenses 3,019,350 2,347,539 251,478 5,618,367
Operating income (loss) (1,174,038) (395,240) 234,591 (1,334,687)
Nonoperating revenues (expenses):
Investment earnings (246,188) (398,835) (895) (645,918)
Income (loss) before contributions and transfers (1,420,226) (794,075) 233,696 (1,980,605)
Contributions and transfers:
Capital contributions from private sources 2,694,636 2,573,920 - 5,268,556
Capital contributions from governmental activities 498,130 1,141,087 - 1,639,217
Transfer in - - 76,620 76,620
Transfer out (573,283) - - (573,283)
Total contributions and transfers 2,619,483 3,715,007 76,620 6,411,110
Change in net position 1,199,257 2,920,932 310,316 4,430,505
Net position - January 1, as previously reported 31,458,223 28,533,395 - 59,991,618
Change in reporting entity - See Note 18 - - (55,157) (55,157)
Net position - January 1, as restated 31,458,223 28,533,395 (55,157) 59,936,461
Net position - December 31 $32,657,480 $31,454,327 $255,159 $64,366,966
Capital
Contributions Transfers - Net
Amounts reported above $6,907,773 ($496,663)
Amounts reported for business-type activities in the
statement of activities are different because:
Transfer in of capital assets from governmental activities (1,639,217) 1,639,217
Amounts reported on the statement of activities $5,268,556 $1,142,554
CHANGES IN FUND NET POSITION
Business-Type Activities - Enterprise Funds
The accompanying notes are an integral part of these financial statements.
44
CITY OF LINO LAKES, MINNESOTA
STATEMENT OF CASH FLOWS Statement 9
PROPRIETARY FUNDS
For The Year Ended December 31, 2022
601 Water 602 Sewer 603 Storm Water Totals
Cash flows from operating activities:
Receipts from customers and users $1,775,422 $1,925,418 $424,374 $4,125,214
Payment to suppliers (1,889,649) (1,443,384) (81,236) (3,414,269)
Payment to employees (314,530) (322,868) (132,784) (770,182)
Net cash flows provided by operating activities (428,757) 159,166 210,354 (59,237)
Cash flows from noncapital financing activities:
Transfers in - - 76,620 76,620
Transfers out (573,283) - - (573,283)
Net cash flows provided by noncapital financing activities (573,283) - 76,620 (496,663)
Cash flows from capital and related financing activities:
Acquisition of capital assets (24,174) (681,420) - (705,594)
Cash flows from investing activities:
Investment earnings (246,188) (398,835) (895) (645,918)
Net increase (decrease) in cash and cash equivalents (1,272,402) (921,089) 286,079 (1,907,412)
Cash and cash equivalents - January 1 6,131,906 9,739,563 - 15,871,469
Cash and cash equivalents - December 31 $4,859,504 $8,818,474 $286,079 $13,964,057
Reconciliation of operating income to net
cash provided by operating activities:
Operating income (loss) ($1,174,038) ($395,240) $234,591 ($1,334,687)
Adjustments to reconcile operating income
(loss) to net cash flows from operating activities:
Depreciation 789,107 597,713 - 1,386,820
Changes in assets and liabilities:
Decrease (increase) in due from other governments - (155) - (155)
Decrease (increase) in accounts receivable - net (69,890) (26,726) (61,695) (158,311)
Decrease (increase) in prepaid items (16,339) (17,883) (7,768) (41,990)
Decrease (increase) in inventory (4,203) - - (4,203)
Decrease (increase) in deferred outflows of resources 173 173 (31,095) (30,749)
Increase (decrease) in payables 20,766 (10,252) 13,023 23,537
Increase (decrease) in other accrued liabilities 13,451 (680) - 12,771
Increase (decrease) in compensated absences (2,653) (2,653) 23,082 17,776
Increase (decrease) in other post employment benefits (148) (148) 2,458 2,162
Increase (decrease) in net pension liability 107,993 107,993 37,056 253,042
Increase (decrease) in deferred inflows of resources (92,976) (92,976) 702 (185,250)
Total adjustments 745,281 554,406 (24,237) 1,275,450
Net cash provided by operating activities ($428,757) $159,166 $210,354 ($59,237)
Noncash investing, capital and financing activities:
Contributions of capital assets $3,192,766 $3,715,007 $0 $6,907,773
Business-Type Activities - Enterprise Funds
The accompanying notes are an integral part of these financial statements.
45
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46
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2022
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 and proprietary funds. The emphasis of
governmental and proprietary fund financial statements is on major individual governmental and
enterprise funds, with each displayed as separate columns in the fund financial statements. All
remaining governmental and enterprise funds are aggregated and reported as nonmajor funds.
47
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2022
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.
The Rookery Activity Center accounts for the activities relating to The Rookery Activity Center.
General Obligation Improvement Note of 2009A Fund accounts for the accumulation of resources
for, and the payment of, interest, principal and related costs on general long-term debt. The note
was used to finance improvement projects at the I-35E and County Road 14 interchange.
General Obligation Improvement Bonds of 2016B Fund accounts for the accumulation of resources
for, and the payment of, interest, principal and related costs on general long-term debt. The bonds
were used to fund the Legacy at Woods Edge improvements.
Building and Facilities Fund accounts for the activities associated with the maintenance and
replacement of municipal buildings and facilities.
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.
The City reports the following major proprietary funds:
The Water Fund accounts for customer water service charges which are used to finance water
system operating expenses.
The Sewer Fund accounts for customer sewer service charges which are used to finance sanitary
sewer system operating expenses.
The Storm Water Fund accounts for customer storm water charges which are used to finance storm
water system operating expenses.
C. MEASUREMENT FOCUS AND BASIS OF ACCOUNTING
The government-wide financial statements are reported using the economic resources measurement
focus and the accrual basis of accounting, as are the proprietary fund financial statements. Revenues
are recorded when earned and expenses are recorded when a liability is incurred, regardless of the
timing of related cash flows. Property taxes are recognized as revenues in the year for which they are
levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements
imposed by the provider have been met.
48
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2022
Governmental fund financial statements are reported using the current financial resources measurement
focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both
measurable and available. Revenues are considered to be available when they are collectible within the
current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the
City considers all revenues, except reimbursement grants, to be available if they are collected within 60
days of the end of the current fiscal period. Reimbursement grants are considered available if they are
collected within one year of the end of the current fiscal period. Expenditures generally are recorded
when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as
expenditures related to compensated absences and claims and judgments, are recorded only when
payment is due.
Property taxes, special assessments, intergovernmental revenues, charges for services and interest
associated with the current fiscal period are all considered to be susceptible to accrual and so have been
recognized as revenues of the current fiscal period. Only the portion of special assessments receivable
due within the current fiscal period is considered to be susceptible 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 Rookery
Activity Center special revenue fund. Budgeted expenditure appropriations lapse at year-end.
Budgeted amounts are reported as originally adopted and as amended by the City Council.
Encumbrance accounting, under which purchase orders, contracts, and other commitments for the
expenditure of monies are recorded in order to reserve that portion of the appropriation, is not employed
by the City because it is at present not considered necessary to assure effective budgetary control or to
facilitate effective cash management.
49
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2022
E. LEGAL COMPLIANCE – BUDGETS
The City follows these procedures in establishing the budgetary data reflected in the financial
statements:
1. The City Administrator submits to the City Council a proposed operating budget (including the
General Fund and The Rookery Activity Center Fund) for the fiscal year commencing the
following January 1. The operating budget includes proposed expenditures and the means of
financing them.
2. Public hearings are conducted to obtain taxpayer comments.
3. The budget is legally enacted through passage of a resolution on a departmental basis and can
be expended by each department based upon detailed budget estimates for individual
expenditure accounts.
4. The City Administrator is authorized to transfer appropriations within any department budget.
Additional interdepartmental or interfund appropriations and deletions are or may be
authorized by the City Council with fund (contingency) reserves or additional revenues.
5. Formal budgetary integration is employed as a management control device during the year for
the General Fund.
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 annually by the City Council for the Capital
Project Funds. However, appropriations for major projects are not adopted until the actual bid
award of the improvement. The appropriations are not reflected in the financial statements.
8. Expenditures may not legally exceed budgeted appropriations at the department level unless
approved by the City Council. Therefore, the legal level of budgetary control is at the
department level (i.e. administration, community development, public safety, public services,
and other).
9. The City Council may authorize transfers of budgeted amounts between City funds.
F. CASH AND INVESTMENTS
Cash and investment balances from all funds are pooled and invested to the extent available in
authorized investments. Investment income is allocated to individual funds on the basis of the fund's
equity in the cash and investment pool.
Investments are stated at fair value, except for investments in external investment pools that meet
GASB 79 requirements, which are stated at amortized cost. Interest earnings are accrued at year-end.
For purposes of the Statement of Cash Flows, the proprietary funds consider all highly liquid
investments with a maturity of three months or less when purchased to be cash equivalents. All of the
cash and investments allocated to the proprietary fund types have original maturities of 90 days or less.
Therefore, the entire balance in such fund types is considered cash equivalents.
Permanently restricted cash and investments represents the principal and earnings portion of resources
received that must be retained in a permanent fund. Only earnings from these funds may be used for
purposes that support environmental maintenance and improvements.
50
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2022
G. PROPERTY TAX REVENUE RECOGNITION
The City Council annually adopts a tax levy and certifies it to the County in December (levy/assessment
date) of each year for collection in the following year. The County is responsible for billing and
collecting all property taxes for itself, the City, the local School District and other taxing authorities.
Such taxes become a lien on January 1 and are recorded as receivables by the City at that date. Real
property taxes are payable (by property owners) on May 15 and October 15 of each calendar year.
Personal property taxes are payable by taxpayers on February 28 and June 30 of each year. These taxes
are collected by the County and remitted to the City on or before July 15 and December 15 of the same
year. Delinquent collections for November and December are received the following January. The City
has no ability to enforce payment of property taxes by property owners. The County possesses this
authority.
Within the government-wide financial statements, the City recognizes property tax revenue in the period
for which taxes were levied. Uncollectible property taxes are not material and have not been reported.
Within the governmental fund financial statements, the City recognizes property tax revenue when it
becomes both measurable and available to finance expenditures of the current period. In practice,
current and delinquent taxes received by the City in July, December, and the following January are
recognized as revenue for the current year. Taxes collected by the county by December 31 (remitted to
the City the following January) are classified as due from county. Taxes not collected by the county by
December 31 are classified as delinquent taxes receivable. Delinquent taxes receivable are fully offset
by deferred inflows of resources because they are not available to finance current expenditures.
The City's property tax revenue includes payments from the Metropolitan Revenue Distribution (Fiscal
Disparities Formula) per State Statute 473F. This statute provides a means of spreading a portion of the
taxable valuation of commercial/industrial real property to various taxing authorities within the defined
metropolitan area. The valuation "shared" is a portion of commercial/industrial property valuation
growth since 1971.
H. SPECIAL ASSESSMENT REVENUE RECOGNITION
Special assessments are levied against benefited properties for the cost or a portion of the cost of special
assessment improvement projects in accordance with state statutes. These assessments are collectible
by the City over a term of years usually consistent with the term of the related bond issue. Collection of
annual installments (including interest) is handled by the County Auditor in the same manner as
property taxes. Property owners are allowed to (and often do) prepay future installments without
interest or prepayment penalties.
Once a special assessment roll is adopted, the amount attributed to each parcel is a lien upon that
property until full payment is made or the amount is determined to be excessive by the City Council or
court action. If special assessments are allowed to go delinquent, the property is subject to tax forfeit
sale and the first proceeds of that sale (after costs, penalties and expenses of sale) are remitted to the
City in payment of delinquent special assessments. Generally, the City will collect the full amount of
its special assessments not adjusted by City Council or court action. Pursuant to state statutes, a
property shall be subject to a tax forfeit sale after three years unless it is homesteaded, agricultural or
seasonal recreational land in which event the property is subject to such sale after five years.
Within the government-wide financial statements, the City recognizes special assessment revenue in the
period that the assessment roll was adopted by the City Council. Uncollectible special assessments are
not material and have not been reported.
51
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2022
Within the fund financial statements, the revenue from special assessments is recognized by the City
when it becomes measurable and available to finance expenditures of the current fiscal period. In
practice, current and delinquent special assessments received by the City are recognized as revenue for
the current year. Special assessments are collected by the County and remitted by December 31
(remitted to the City the following January) and are also recognized as revenue for the current year. All
remaining delinquent, deferred and special deferred assessments receivable in governmental funds are
completely offset by deferred inflows of resources.
I. INVENTORY
For governmental funds, the original cost of materials and supplies are recorded as expenditures at the
time of purchase. These funds do not maintain material amounts of inventories.
Inventories of the proprietary funds are stated at cost, which approximates market, using the first-in,
first-out (FIFO) method.
J. PREPAID ITEMS
Certain prepayments to vendors reflect costs applicable to future accounting periods and are recorded as
prepaid items in both government-wide and fund financial statements. Prepaid items are reported using
the consumption method and recorded as expenditures/expenses at the time of consumption.
K. LEASES RECEIVABLE
Leases receivable are measured at the present value of lease payments expected to be received during
the lease terms.
A deferred inflow of resources is recorded for the lease at the commencement of the lease in an amount
equal to the initial recording of the lease receivable and is recognized as revenue over the lease term.
L. INTERFUND TRANSACTIONS
During the course of operations, numerous transactions occur between individual funds for goods
provided or services rendered. Interfund services provided and used are accounted for as revenues,
expenditures or expenses. Transactions that constitute reimbursements to a fund for expenditures /
expenses initially made from it that are properly applicable to another fund, are recorded as
expenditures/expenses in the reimbursing fund and as reductions of expenditures/expenses in the fund
that is reimbursed.
The City provides temporary advances to funds that have insufficient cash balances by means of an
advance from another fund. Such advances are classified as “advances to/from other funds.” Long-
term interfund loans are classified as “interfund loan receivable/payable.” Any residual balances
outstanding between the governmental activities and business-type activities are reported in the
government-wide financial statements as “internal balances.” All other interfund transactions are
reported as transfers.
52
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2022
M. CAPITAL ASSETS
Capital assets, which include property, plant, equipment, and infrastructure assets (e.g. roads, sidewalks,
drainage systems, water and sewer systems, and similar items) are reported in the applicable
governmental or business-type activities columns in the government-wide financial statements. Capital
assets are defined by the City as assets with an estimated useful life in excess of one year, which have
an individual value equal to or greater than the capitalization thresholds for each asset class as follows:
Land $10,000
Buildings and building improvements $50,000
Improvements other than buildings (land improvements) $25,000
Machinery and equipment $10,000
Infrastructure and other improvements $100,000
Other assets $10,000
Such assets are recorded at historical cost or estimated historical cost if purchased or constructed.
Donated capital assets are recorded at acquisition value at the date of donation. All existing City
infrastructure has been capitalized regardless of date placed in service.
The costs of normal maintenance and repairs that do not add to the value of the asset or materially
extend assets lives are not capitalized. Major outlays for capital assets and improvements are
capitalized as projects are constructed.
Depreciation on exhaustible assets is recorded as an allocated expense in the Statement of Activities
with accumulated depreciation reflected in the Statement of Net Position. Capital assets are depreciated
using the straight-line method over their estimated useful lives. Since surplus assets are sold for an
immaterial amount when declared as no longer needed for City purposes, no salvage value is taken into
consideration for depreciation purposes. Useful lives vary from 5 to 40 years for buildings, office
furniture and equipment, vehicles, machine shop and equipment and other assets, and 15 to 50 years for
infrastructure and other improvements.
N. COMPENSATED ABSENCES
It is the City’s policy to permit employees to accumulate earned but unused vacation, PTO (Personal
Time Off), extended leave and sick pay benefits. All vacation pay and PTO and the portion of sick pay
allowable as severance is accrued in the government-wide and proprietary fund financial statements.
The current portion is calculated based on historical trends.
O. LONG-TERM OBLIGATIONS
In the government-wide financial statements and proprietary fund types in the fund financial statements,
long-term debt and other long-term obligations are reported as liabilities in the applicable governmental
activities, business-type activities, or proprietary fund type Statement of Net Position. Bond premiums
and discounts are amortized over the life of the related debt.
In the fund financial statements, governmental fund types recognize bond premiums and discounts
during the current period. The face amount of debt issued is reported as other financing sources.
Premiums received on debt issuances are reported as other financing sources while discounts on debt
issuances are reported as other financing uses.
53
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2022
P. DEFINED BENEFIT PENSION PLANS
For purposes of measuring the net pension liability, deferred outflows and inflows of resources, and
pension expense, information about the fiduciary net position of the Public Employees Retirement
Association (PERA) and additions to and deductions from PERA’s fiduciary net position have been
determined on the same basis as they are reported by PERA, except that PERA’s fiscal year end is June
30. For this purpose, plan contributions are recognized as of employer payroll paid dates and benefit
payments and refunds are recognized when due and payable in accordance with the benefit terms.
Investments are reported at fair value.
Q. DEFERRED OUTFLOWS AND INFLOWS OF RESOURCES
In addition to assets, the statement of financial position reports a separate section for deferred outflows
of resources. This separate financial statement element represents a consumption of net assets that
applies to future periods and so will not be recognized as an outflow of resources (expense) until that
time. The City has two items that qualify for reporting in this category. Pension related deferred
outflows of resources are reported in the government-wide statement of net position and the proprietary
funds statement of net position. OPEB related deferred outflows of resources are only reported in the
governmental activities column of the government-wide statement of net position as amounts applicable
to business-type activities are immaterial.
In addition to liabilities, the statement of financial position reports a separate section for deferred
inflows of resources. This separate financial statement element represents an acquisition of net assets
that applies to future periods, and therefore, will not be recognized as an inflow of resources (revenue)
until that time. Lease related deferred inflows of resources are reported in the government-wide
statement of net position and the governmental funds balance sheet. Pension related deferred inflows of
resources are reported in the government-wide statement of net position and the proprietary funds
statement of net position. OPEB related deferred inflows of resources are only reported in the
governmental activities column of the government-wide statement of net position as amounts applicable
to business-type activities are immaterial. The City also has a type of item, which arises only under a
modified accrual basis of accounting, that qualifies for reporting in this category. Accordingly, the
item, unavailable revenue, is reported only in the governmental funds balance sheet. The governmental
funds report unavailable revenue from the following sources: property taxes and special assessments
not collected within 60 days from year-end.
R. FUND BALANCE CLASSIFICATIONS
In the fund financial statements, governmental funds report fund balance in classifications that disclose
constraints for which amounts in those funds can be spent. These classifications are as follows:
Nonspendable - consists of amounts that are not in spendable form, such as prepaid items and
corpus of any permanent fund.
Restricted - consists of amounts related to externally imposed constraints established by creditors,
grantors or contributors; or constraints imposed by state statutory provisions.
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.
54
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2022
Assigned - consists of internally imposed constraints for the specific purpose of the City’s intended
use. These constraints are established by the City Council and/or management. The City Council
passed a resolution authorizing the Finance Director to assign fund balances and their intended
uses.
Unassigned - is the residual classification for the general fund. The general fund is the only fund
that reports a positive unassigned fund balance amount. In other governmental funds, if
expenditures incurred for specific purposes exceed the amounts that are restricted, committed or
assigned to those purposes, it may be necessary to report a negative unassigned fund balance in that
fund.
When both restricted and unrestricted resources are available for use, it is the City’s policy to first use
restricted resources, and then use unrestricted resources as they are needed. When committed, assigned
or unassigned resources are available for use, it is the City’s policy to use resources in the following
order: 1) committed 2) assigned and 3) unassigned.
The City formally adopted a fund balances policy for the general fund. The policy establishes an
unassigned fund balance range of 40% - 50% of general fund operating expenditures.
S. USE OF ESTIMATES
The preparation of financial statements in accordance with generally accepted accounting principles
(GAAP) requires management to make estimates that affect amounts reported in the financial statements
during the reporting period. Actual results could differ from such estimates.
Note 2 DEPOSITS AND INVESTMENTS
A. DEPOSITS
In accordance with Minnesota Statutes, the City maintains deposits at those depository banks authorized
by the City Council. All such banks are members of the Federal Reserve System.
Minnesota Statutes require that insurance, surety bonds or collateral protect all City deposits. The
market value of collateral pledged must equal 110% of deposits not covered by insurance or bonds.
Securities pledged as collateral are required to be held in safekeeping by the City or in a financial
institution other than that furnishing the collateral. Minnesota Statue 118A.03 identifies allowable
forms of collateral.
Custodial Credit Risk – the risk that in the event of a bank failure, the City’s deposits may not be
returned to it. The City has no additional deposit policies addressing custodial credit risk.
At December 31, 2022, the bank balance of the City’s deposits with financial institutions was
$9,234,256 and the carrying amount was $8,963,723. All deposits were covered by federal depository
insurance or by collateral pledge and held in the City’s name.
B. INVESTMENTS
Subject to rating, yield, maturity and issuer requirements as prescribed by statute, Minnesota Statutes
118A.04 and 118A.05 authorize the City to invest in United States securities, state and local securities,
commercial paper, time deposits, temporary general obligation bonds, repurchase agreements,
Minnesota joint powers investment trusts and guaranteed investment contracts.
55
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2022
At December 31, 2022, the City had the following investments and maturities:
Fair Less
Investment Type Rating Value Than 1 1 - 3 3 - 6
Municipal bonds *$20,784,250 $2,549,271 $8,622,580 $9,612,399
Brokered certificates of deposit Not rated 12,044,627 3,289,829 5,956,364 2,798,434
Federal agency securities AA+6,864,573 1,252,431 - 5,612,142
4M fund Not rated 1,585,017 1,585,017 - -
First American Gov't Obligation Fund AAAm 893,735 893,735 - -
Total $42,172,202 $9,570,283 $14,578,944 $18,022,975
* AAA $2,991,680; AA+ $5,179,333; AA $9,039,829;Total investments $42,172,202
AA- $2,938,238; A+ $535,866; A $99,304 Deposits 8,963,723
Ratings per Moody's or S&P Petty cash 1,440
Total cash and investments $51,137,365
Investment Maturities (in Years)
The City categorizes its fair value measurements within the fair value hierarchy established by generally
accepted accounting principles. The hierarchy Note 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, 2022:
Investment Type 12/31/2022 Level 1 Level 2 Level 3
Investments at fair value:
Municipal bonds $20,784,250 $ - $20,784,250 $ -
Brokered certificates of deposit 12,044,627 - 12,044,627 -
Federal agency securities 6,864,573 - 6,864,573 -
$0 $39,693,450 $0
Investments not categorized:
4M fund 1,585,017 `
First American Gov't Obligation fund 893,735
Total investments $42,172,202
Fair Value Measurement Using
The 4M fund is an external investment pool investment which is regulated by Minnesota Statutes and
the Board of Directors of the League of Minnesota Cities. It is an unrated pool and the fair value of the
position in the pool is the same as the value of pool shares. The pool is managed to maintain a portfolio
weighted average maturity of no greater than 60 days and seeks to maintain a constant net asset value
(NAV) of $1 per share. The pool measures its investments at amortized cost in accordance with GASB
Statement No. 79. The 4M Plus fund requires funds to be deposited for a minimum of 14 calendar days.
Withdrawals prior to the 14-day restriction period are subject to penalty equal to 7 days interest on the
amount withdrawn.
The First American Government Obligation money market fund is an external investment pool. The
fund seeks to maintain a constant net asset value (NAV) of $1 per share. The securities held by the fund
are valued on the basis of amortized cost. Shares may be redeemed without penalty on any business
day.
56
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2022
C. INVESTMENT RISKS
Custodial Credit Risk – Investments – For investments in securities, custodial credit risk is the risk
that in the event of failure of the counterparty to a transaction, the City will not be able to recover
the value of its investment securities that are in the possession of an outside party. Investments in
investment pools and money markets are not evidenced by securities that exist in physical or book
entry form, and therefore are not subject to custodial credit risk disclosures. The City’s investment
policy requires its brokers be licensed with the appropriate federal and state agencies. A minimum
capital requirement of $5,000,000 and at least five years of operation is mandatory. Investments in
securities are held by the City’s broker-dealers. The securities at each broker-dealer are insured
$500,000 through SIPC. Each broker-dealer has provided additional protection by providing
additional insurance. This insurance is subject to aggregate limits applied to all of the broker-
dealer’s accounts.
Interest Rate Risk – Interest rate risk is the risk that changes in interest rates will adversely affect
the fair value of an investment. Generally, the longer the maturity of an investment, the greater the
sensitivity of its fair value to changes in market interest rates. The City’s policy to minimize
interest rate risk includes investing primarily in short-term securities and structuring the investment
portfolio so that securities mature to meet cash requirements for ongoing operations.
Credit Risk – Credit risk is the risk that an issuer of an investment will not fulfill its obligation to
the holder of the investment. The City’s policy to minimize credit risk includes limiting investing
funds to those allowable under Minnesota Statute 118A, annually appointing all financial
institutions where investments are held, and diversifying the investment portfolio. This is measured
by the assignment of a rating by a nationally recognized statistical rating organization.
Concentration of Credit Risk – Concentration of credit risk is the risk of loss that may be attributed
to the magnitude of a government’s investment in a single issuer. The City places no limit on the
amount it may invest in any one issuer. At December 31, 2022, no individual investments
exceeded 5% of the City’s total investment portfolio.
Note 3 RECEIVABLES
A. LONG-TERM RECEIVABLES
Significant receivable balances not expected to be collected within one year of December 31, 2022 are
as follows:
Property Special
Taxes Assessments Leases
Receivable Receivable Receivable Total
Major Funds:
General Fund $30,947 $ - $490,746 $521,693
G.O. Improvement Note of 2009A - 1,468,253 - 1,468,253
Building and Facilities - - 1,301,370 1,301,370
Area and Unit Charge - 1,718,446 - 1,718,446
Nonmajor Funds - 1,232,522 - 1,232,522
Total $30,947 $4,419,221 $1,792,116 $6,242,284
57
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2022
B. LEASES RECEIVABLE
The City leases a portion of its water towers for cellular tower antenna sites. These leases are non-
cancelable for a period of 5 years, with two to four renewal periods of 5 years each at the lessee's
option. The City considers the likelihood of these options being exercised to be greater than 50%. The
agreements call for monthly lease payments between $1,855 and $3,528, with increases of either 4%
annually or 7.5% upon exercising renewal options. The lease receivables are measured at the present
value of the future minimum lease payments expected to be received during the lease term at a discount
rate of 5% which is based on the rate available to finance equipment over the same time periods.
The City leases space within its City Hall Complex to New Creations Child Care and Learning Center.
The lease expires June 30, 2029, however, effective August 1, 2024 the City has the option to terminate
the lease with at least 12 months written notice. The City considers the likelihood of cancelling the
lease agreement to be less than 50%. The agreement calls for monthly lease payments of $6,785, with
annual increases of 3% through the end of the lease term. There are no renewal options stated in the
lease agreement. The lease receivable is measured at the present value of the future minimum lease
payments expected to be received during the lease term at a discount rate of 5% which is based on the
rate available to finance equipment over the same time periods.
At December 31, 2022 the entity recorded $1,924,147 in lease receivables and deferred inflows of
resources for these arrangements.
Total revenue recognized in relation to these leases is as follows:
2022
Amortization of lease-related deferred inflows:
Antenna leases $58,566
City Hall Complex lease 60,904
Total revenue recognized resulting from deferred inflow amortization 119,470
Interest revenue 99,500
Common area maintenance charges 28,000
Total revenue recognized in relation to leased assets 246,970
58
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2022
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 $73,684 ` $1,130 $74,814
G.O. Improvement Note of 2009A - 1,492,783 1,492,783
Area and Unit Charge - 1,853,957 1,853,957
Nonmajor Funds - 1,370,889 1,370,889
Total $73,684 $4,718,759 $4,792,443
Note 5 CAPITAL ASSETS
Capital asset activity for the year ended December 31, 2022 was as follows:
Beginning Ending
Balance Increases Decreases Transfers Balance
Governmental activities:
Capital assets, not being depreciated:
Land $5,675,330 $ - $ - $ - $5,675,330
Wetland credits 49,042 - - - 49,042
Construction in progress 7,861,679 5,192,365 (2,779,225) (1,639,217) 8,635,602
Total capital assets, not being depreciated 13,586,051 5,192,365 (2,779,225) (1,639,217) 14,359,974
Capital assets, being depreciated:
Buildings 16,613,793 - - - 16,613,793
Office equipment and furniture 830,171 - (3,826) - 826,345
Vehicles 4,723,415 336,865 (244,975) - 4,815,305
Machinery and shop equipment 2,894,223 84,290 (101,844) - 2,876,669
Other equipment 1,874,394 774,904 (9,016) - 2,640,282
Infrastructure 100,049,207 3,740,082 (1,261,925) - 102,527,364
Total capital assets, being depreciated 126,985,203 4,936,141 (1,621,586)0 130,299,758
Less accumulated depreciation for:
Buildings 6,502,295 651,425 - - 7,153,720
Office equipment and furniture 576,778 53,921 (3,825) - 626,874
Vehicles 2,914,050 302,467 (244,975) - 2,971,542
Machinery and shop equipment 1,768,481 240,603 (88,745) - 1,920,339
Other equipment 808,567 76,214 (9,016) - 875,765
Infrastructure 66,872,828 2,228,744 (1,261,925) - 67,839,647
Total accumulated depreciation 79,442,999 3,553,374 (1,608,486)0 81,387,887
Total capital assets being depreciated - net 47,542,204 1,382,767 (13,100)0 48,911,871
Governmental activities capital assets - net $61,128,255 $6,575,132 ($2,792,325) ($1,639,217) $63,271,845
59
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2022
Beginning Ending
Balance Increases Decreases Transfers Balance
Business-type activities:
Capital assets, not being depreciated:
Construction in progress $3,239,205 $5,862,734 ($858,062) $1,639,217 $9,883,094
Capital assets, being depreciated:
Machinery and shop equipment 669,743 120,411 - - 790,154
Water and sewer systems 62,170,891 849,067 - - 63,019,958
Total capital assets, being depreciated 62,840,634 969,478 0 0 63,810,112
Accumulated depreciation for:
Machinery and shop equipment 301,254 59,085 - - 360,339
Water and sewer systems 22,212,569 1,327,735 - - 23,540,304
Total accumulated depreciation 22,513,823 1,386,820 0 0 23,900,643
Total capital assets being depreciated - net 40,326,811 (417,342)0 0 39,909,469
Business-type activities capital assets - net $43,566,016 $5,445,392 ($858,062) $1,639,217 $49,792,563
Depreciation expense was charged to functions/programs of the City as follows:
Governmental activities:
General government $556,185
Public safety 308,091
Public works 2,372,054
Culture and recreation 316,194
Conservation of natural resources 850
Total depreciation expense - governmental activities $3,553,374
Business-type activities:
Water $789,107
Sewer 597,713
Total depreciation expense - business-type activities $1,386,820
60
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2022
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, 2022 consisted of the
following:
Issue Maturity Interest Original Payable
Date Date Rate Issue 12/31/2022
Governmental activities:
General Obligation Bonds:
G.O. TIF Bonds, Series 2007A 07/15/07 02/01/24 4.00% - 4.125% $4,215,000 $545,000
G.O. Refunding Bonds, Series 2012A 11/15/12 02/01/24 1.00% - 2.00% 2,015,000 330,000
G.O. Bonds, Series 2015A 08/01/15 02/01/31 2.00% - 3.00% 3,095,000 1,900,000
EDA Lease Revenue Bonds, Series 2015B 10/01/15 04/01/36 2.00% - 3.00% 4,350,000 3,300,000
G.O. Utility Revenue Bonds, Series 2016A 11/23/16 02/01/27 2.00% 1,420,000 735,000
G.O. Tax Abatement Refunding Bonds, Series 2016C 11/23/16 02/01/23 1.00% - 1.50% 1,600,000 305,000
G.O. Bonds, Series 2018A 12/19/18 02/01/34 3.00% - 5.00% 6,915,000 6,070,000
G.O Utility Revenue Bonds, Series 2020A 07/08/20 02/01/35 2.00% - 4.00% 4,330,000 3,825,000
G.O. Street Reconstruction Bonds, Series 2021A 07/15/21 02/01/32 1.00% - 4.00% 1,815,000 1,815,000
Total General Obligation Bonds 29,755,000 18,825,000
Special Assessment Bonds:
G.O. Improvement Bonds, Series, 2013A 07/15/13 02/01/24 1.25% - 4.00% 615,000 130,000
G.O. Improvement Bonds, Series 2014A 11/20/14 02/01/26 0.40% - 2.30% 2,645,000 500,000
Total Special Assessment Bonds 5,235,000 630,000
Direct Borrowings:
G.O. Capital Note, Series 2016A 04/14/16 02/01/26 2.00% 294,525 70,125
G.O. Certificates of Indebtedness, Series 2020 01/01/20 12/31/23 1.00% 294,235 100,235
Total Direct Borrowings 892,660 170,360
Unamortized bond premiums 1,102,333 812,019
Unamortized bond discounts (38,362) (5,266)
Compensated absences payable N/A 790,826
Total Government Activities $36,946,631 $21,222,939
Business-Type Activities:
Compensated absences payable N/A $68,172
61
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2022
CHANGES IN LONG-TERM DEBT
The following is a schedule of changes in City indebtedness for the year ended December 31, 2022:
Beginning Ending Due Within
Balance Additions Deletions Balance One Year
Governmental Activities:
General obligation bonds $20,670,000 $ - $1,845,000 $18,825,000 $2,090,000
Special assessment bonds 845,000 - 215,000 630,000 215,000
Direct borrowings 434,720 - 264,360 170,360 134,885
Total bonds and notes payable 21,949,720 - 2,324,360 19,625,360 2,439,885
Unamortized bond premiums 889,410 - 77,391 812,019 -
Unamortized bond discounts (7,948) - (2,682) (5,266) -
Compensated absences payable 857,546 622,503 689,223 790,826 577,303
Total governmental activities $23,688,728 $622,503 $3,088,292 $21,222,939 $3,017,188
Business-Type Activities:
Compensated absences payable $50,396 $45,714 $27,938 $68,172 $59,309
DESCRIPTIONS OF LONG-TERM DEBT
General Obligation Bonds – the bonds were issued for improvements or projects which benefited the City as a
whole and, therefore, are repaid from ad valorem levies.
Special Assessment Bonds – the bonds were issued to finance various improvements and will be repaid primarily
from special assessments levied on the properties benefiting from the improvements. However, some issues are
partly financed by ad valorem levies.
Utility Revenue Bonds – the Bonds were issued to finance various improvements in the water fund and will be
repaid primarily from pledged revenues derived from the constructed assets.
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 – the note was issued to fund the cost of the acquisition of capital equipment to be used by the
North Metro Telecommunications Commission in the operation of a cable communications system. The note
will be repaid from franchise fee revenue.
The City’s agreements related to direct borrowings do not contain any significant events of default or termination
events with finance-related consequences, other than a commitment to pledge future property tax and franchise
fee revenues.
62
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2022
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
2023 $2,305,000 $570,817 $134,885 $2,405
2024 2,080,000 501,795 35,475 710
2025 1,615,000 444,190 - -
2026 1,525,000 394,554 - -
2027 1,540,000 341,433 - -
2028-2032 7,125,000 1,003,464 - -
2033-2036 3,265,000 160,931 - -
Total $19,455,000 $3,417,184 $170,360 $3,115
Bonded Debt Direct Borrowings
It is not practicable to determine the specific year for payment of long-term compensated absences payable. For
governmental activities, compensated absences are liquidated by the General Fund and The Rookery Activity
Center Fund. For business-type activities, compensated absences are liquidated by the Water, Sewer and Storm
Water Funds.
DEFERRED AD VALOREM TAX LEVIES – BONDED DEBT
All long-term bonded indebtedness is backed by the full faith and credit of the City, including special assessment
and revenue bond issues. General Obligation bond issues are financed by ad valorem tax levies and special
assessment bond issues are partially financed by ad valorem tax levies in addition to special assessments levied
against the benefiting properties. When a bond issue to be financed partially or completely by ad valorem tax
levies is sold, specific annual amounts of such tax levies are stated in the bond resolution and the County Auditor
is notified and instructed to levy these taxes over the appropriate years. The future tax levies are subject to
cancellation when and if the City has provided alternative sources of financing. The City Council is required to
levy any additional taxes found necessary for full payment of principal and interest.
63
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2022
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 2019- 2023 $101,237 $233,843 $245,535
2007A G.O. TIF Bonds Infrastructure improvements 2008 - 2024 $567,791 $272,504 $272,504
2012A G.O. Bonds Infrastructure improvements 2013 - 2024 $335,363 $166,400 $178,794
2013A Improvement Bonds Infrastructure improvements Special assessments 2014 - 2024 $135,200 $71,500 $39,000
2014A Improvement Bonds Infrastructure improvements Special assessments 2015 - 2026 $518,479 $162,055 $123,704
2015A G.O. Bonds Infrastructure improvements Ad valorem taxes 2016 - 2031 $2,116,044 $252,163 $267,869
2015B EDA Lease Revenue Bonds Construction of a fire station Ad valorem taxes 2016 - 2036 $4,187,194 $299,013 $316,300
2016A Capital Note Cable communications equipment Franchise fees 2016 - 2024 $72,237 $35,904 $37,699
2016A Utility Revenue Bonds Water infrastructure improvements 2017 - 2027 $772,050 $156,100 $156,100
2016C G.O. Tax Abatement Bonds Infrastructure improvements Ad valorem taxes 2017 - 2023 $307,288 $296,605 $325,054
2018A G.O. Bonds Infrastructure improvements 2019-2034 $7,457,819 $637,538 $527,213
2020A G.O. Utility Revenue Bonds Infrastructure improvements 2021-2035 $4,492,700 $348,400 $348,400
2021A G.O. Street Reconstruction Bonds Infrastructure improvements 2021-2032 $1,982,258 $36,237 $209,680
Current YearRevenue Pledged
Ad valorem taxes
Trunk utility charges via
transfers
Ad valorem taxes, trunk
utility charges, special
assessments
Tax increment, MSA
funding via transfers
Ad valorem taxes,
special assessments
Trunk utility charges via
transfers
64
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2022
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% for each of the first ten years of
service and 1.7% for each additional year. Under Method 2, the accrual rate for Coordinated Plan
members is 1.7% for all years of service. For members hired prior to July 1, 1989 a full annuity is
available when age plus years of service equal 90 and normal retirement age is 65. For members
hired on or after July 1, 1989, normal retirement age is the age for unreduced Social Security
benefits capped at 66.
Benefit increases are provided to benefit recipients each January. The postretirement increase is
equal to 50% of the cost-of-living adjustment (COLA) announced by the SSA, with a minimum
increase of at least 1% and a maximum of 1.5%. Recipients that have been receiving the annuity or
benefit for at least a full year as of the June 30 before the effective date of the increase will receive
the full increase. For recipients receiving the annuity or benefit for at least one month but less than
a full year as of the June 30 before the effective date of the increase will receive a reduced prorated
increase. For members retiring on January 1, 2024 or later, the increase will be delayed until
normal retirement age (age 65 if hired prior to July 1, 1989, or age 66 for individuals hired on or
65
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2022
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 basis from 50% after ten years up
to 100% after twenty years of credited service. The annuity accrual rate is 3% of average salary for
each year of service. For PEPFF members who were first hired prior to July 1, 1989, a full annuity
is available when age plus years of service equal at least 90.
Benefit increases are provided to benefit recipients each January. The postretirement increase is
fixed at 1%. Recipients that have been receiving the annuity or benefit for at least 36 months as of
the June 30 before the effective date of the increase will receive the full increase. For recipients
receiving the annuity or benefit for at least 25 months but less than 36 months as of the June 30
before the effective date of the increase will receive a reduced prorated increase.
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 2022 and the City was required to contribute 7.5% for Coordinated Plan members. The City’s
contributions to the GERF for the year ended December 31, 2022 were $272,865. The City’s
contributions were equal to the required contributions as set by state statute.
2. PEPFF Contributions
Police and Fire Plan members were required to contribute 11.80% of their annual covered salary in
fiscal year 2022 and the City was required to contribute 17.70% for Police and Fire Plan members.
The City’s contributions to the PEPFF for the year ended December 31, 2022 were $524,594. The
City’s contributions were equal to the required contributions as set by state statute.
D. PENSION COSTS
1. GERF Pension Costs
At December 31, 2022, the City reported a liability of $3,389,774 for its proportionate share of
GERF’s net pension liability. The City’s net pension liability reflected a reduction due to the State
of Minnesota’s contribution of $16 million. The State of Minnesota is considered a non-employer
contributing entity and the state’s contribution meets the definition of a special funding situation.
The State of Minnesota’s proportionate share of the net pension liability associated with the City
totaled $99,480.
66
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2022
The net pension liability was measured as of June 30, 2022, and the total pension liability used to
calculate the net pension liability was determined by an actuarial valuation as of that date. The
City’s proportion of the net pension liability was based on the City’s contributions received by
PERA during the measurement period for employer payroll paid dates from July 1, 2021 through
June 30, 2022, relative to the total employer contributions received from all of PERA’s
participating employers. The City’s proportionate share was 0.0428% at the end of the
measurement period and 0.0391% for the beginning of the period.
City's proportionate share of the net pension liability $3,389,774
State of Minnesota’s proportionate share of the net
pension liability associated with the City 99,480
Total $3,489,254
For the year ended December 31, 2022, the City recognized pension expense of $514,795 for its
proportionate share of the GERF’s pension expense. In addition, the City recognized an additional
$14,865 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, 2022, 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 $28,314 $36,351
Changes in actuarial assumptions 767,167 14,383
Net collective between projected and
actual investment earnings 62,697 -
Changes in proportion 161,326 22,813
Contributions paid to PERA
subsequent to the measurement date 145,293 -
Total $1,164,797 $73,547
The $145,293 reported as deferred outflows of resources related to pensions resulting from City
contributions subsequent to the measurement date will be recognized as a reduction of the net
pension liability in the year ended December 31, 2023. 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
2022 $335,668
2023 357,984
2024 (54,249)
2025 306,554
2026 -
Thereafter -
67
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2022
2. PEPFF Pension Costs
At December 31, 2022, the City reported a liability of $10,300,249 for its proportionate share of the
PEPFF’s net pension liability. The net pension liability was measured as of June 30, 2022 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, 2021 through June 30, 2022, relative to the total employer contributions
received from all of PERA’s participating employers. The City’s proportionate share was 0.2367%
at the end of the measurement period and 0.2234% for the beginning of the period.
The State of Minnesota also contributed $18 million to PEPFF during the plan fiscal year ended
June 30, 2022. The contribution consisted of $9 million in direct state aid that meets the definition
of a special funding situation and $9 million in supplemental state aid that does not meet the
definition of a special funding situation. The direct state aid was paid on October 1, 2021.
Thereafter, by October 1 of each year, the state will pay $9 million to the PEPFF until full funding
is reached or July 1, 2048, whichever is earlier. The $9 million in supplemental state aid will
continue until the fund is 90% funded, or until the State Patrol Plan (administered by the Minnesota
State Retirement System) is 90% funded, whichever occurs later.
The State of Minnesota is included as a non-employer contributing entity in the PEPFF Schedule of
Employer Allocations and Schedule of Pension Amounts by Employer, Current Reporting Period
Only (pension allocation schedules) for the $9 million in direct state aid. PEPFF employers need to
recognize their proportionate share of the State of Minnesota’s pension expense (and grant revenue)
under GASB 68 special funding situation accounting and financial reporting requirements. For the
year ended December 31, 2022, the City recognized pension expense of $797,745 for its
proportionate share of the Police and Fire Plan’s pension expense. The City recognized an
additional $87,304 as pension expense (and grant revenue) for its proportionate share of the State of
Minnesota’s contribution of $9 million to the PEPFF.
The State of Minnesota is not included as a non-employer contributing entity in the Police and Fire
Pension Plan pension allocation schedules for the $9 million in supplemental state aid. The City
recognized $21,303 for the year ended December 31, 2022 as revenue and an offsetting reduction
of net pension liability for its proportionate share of the State of Minnesota’s on-behalf
contributions to the Police and Fire Fund.
68
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2022
At December 31, 2022, 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 $630,217 $ -
Changes in actuarial assumptions 6,063,283 63,313
Net collective between projected and
actual investment earnings 143,467 -
Changes in proportion 167,766 317,544
Contributions paid to PERA
subsequent to the measurement date 257,286 -
Total $7,262,019 $380,857
The $257,286 reported as deferred outflows of resources related to pensions resulting from City
contributions subsequent to the measurement date will be recognized as a reduction of the net
pension liability in the year ended December 31, 2023. 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
2022 $1,186,616
2023 1,293,840
2024 1,137,543
2025 2,123,662
2026 882,215
Thereafter -
The net pension liability will be liquidated by the general, rookery activity center, water, sewer, and
storm water funds.
E. ACTUARIAL ASSUMPTIONS
The total pension liability in the June 30, 2022 actuarial valuation was determined using an
individual entry-age normal actuarial cost method and the following actuarial assumptions:
Inflation 2.25% per year
Investment Rate of Return 6.50%
The long-term investment rate of return is based on a review of inflation and investment return
assumptions from a number of national investment consulting firms. The review provided a range
of investment return rates deemed to be reasonable by the actuary. An investment return of 6.50%
was deemed to be within that range of reasonableness for financial reporting purposes.
Benefit increases after retirement are assumed to be 1.25% for the GERF. The PEPFF benefit
increase is fixed at 1.00% per year and that increase was used in the valuation.
69
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2022
Salary growth assumptions in the GERF range in annual increments from 10.25% after one year of
service to 3.0% after 27 years of service. In the PEPFF, salary growth assumptions range from
11.75% after one year of service to 3.0% after 24 years of service.
Mortality rates for GERF were based on the Pub-2010 General Employee Mortality Table.
Mortality rates for PEPFF were based on the Pub-2010 Public Safety Employee Mortality tables.
The tables are adjusted slightly to fit PERA’s experience.
Actuarial assumptions for GERF are reviewed every four years. The most recent four-year
experience study for GERF was completed in 2019. The assumption changes were adopted by the
Board and become effective with the July 1, 2020 actuarial valuation. The most recent four-year
experience study for PEPFF was completed in 2020 and adopted by the Board and became effective
with the July 1, 2021 actuarial valuation.
The following changes in actuarial assumptions and plan provisions occurred in 2022:
General Employees Fund
Changes in Actuarial Assumptions:
The mortality improvement scale was changed from Scale MP-2020 to Scale MP-2021.
Police and Fire Fund
Changes in Actuarial Assumptions:
The single discount rate was changed from 6.50% to 5.40%.
The mortality improvement scale was changed from Scale MP-2020 to Scale MP-2021.
The State Board of Investment, which manages the investments of PERA, prepares an analysis of
the reasonableness on a regular basis of the long-term expected rate of return using a building-block
method in which best-estimate ranges of expected future rates of return are developed for each
major asset class. These ranges are combined to produce an expected long-term rate of return by
weighting the expected future rates of return by the target asset allocation percentages. The target
allocation and best estimates of geometric real rates of return for each major asset class are
summarized in the following table:
Target Long-Term Expected
Asset Class Allocation Real Rate of Return
Domestic equity 33.5% 5.10%
International equity 16.5% 5.30%
Fixed income 25.0% 0.75%
Private markets 25.0% 5.90%
Totals 100%
70
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2022
F. DISCOUNT RATE
The discount rate for the GERF used to measure the total pension liability in 2022 was 6.5%. The
projection of cash flows used to determine the discount rate assumed that contributions from plan
members and employers will be made at rates set in Minnesota Statutes. Based on these assumptions,
the fiduciary net position of the GERF 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.
In the PEPFF, the fiduciary net position was projected to be available to make all projected future
benefit payments of current plan members through June 30, 2060. Beginning in fiscal year ended June
30, 2061, projected benefit payments exceed the funds' projected fiduciary net position. Benefit
payments projected after were discounted at the municipal bond rate of 3.69% (based on the weekly rate
closest to but not later than the measurement date of the Fidelity "20-Year Municipal GO AA Index").
The resulting equivalent single discount rate of 5.40% for the PEPFF was determined to give
approximately the same present value of projected benefits when applied to all years of projected
benefits as the present value of projected benefits using 6.5% applied to all years of projected benefits
through the point of asset depletion and 3.69% thereafter.
G. PENSION LIABILITY SENSITIVITY
The following presents the City’s proportionate share of the net pension liability, calculated using the
discount rate disclosed in the preceding paragraph, as well as what the City’s proportionate share of the
net pension liability would be if it were calculated using a discount rate one percentage point lower or
one percentage point higher than the current discount rate:
1% Decrease in Current 1% Increase in
Discount Rate Discount Rate Discount Rate
Proportionate share of the
GERF net pension liability $5,354,326 $3,389,774 $1,778,539
Proportionate share of the
PEPFF net pension liability $15,588,106 $10,300,249 $6,025,333
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.
71
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2022
I. PENSION EXPENSE
Pension expense recognized by the City for the year ended December 31, 2022 is as follows:
GERF $529,660
PEPFF 885,049
Fire Pension Plan (Note 8)54,995
Total $1,469,704
Note 8 DEFINED BENEFIT PENSION PLAN – FIRE DIVISION
A. PLAN DESCRIPTION
The Lino Lakes Public Safety Department – Fire Division participates in the Statewide Volunteer
Firefighter Retirement Plan (accounted for in the Volunteer Firefighter Fund), an agent multiple-
employer lump-sum defined benefit pension plan administered by the Public Employees Retirement
Association of Minnesota (PERA). The Volunteer Firefighter Plan covers volunteer firefighters of
municipal fire departments or independent nonprofit firefighting corporations that have elected to join
the plan. As of December 31, 2022, the plan covered 19 active firefighters and two vested terminated
fire fighters whose pension benefits are deferred. The plan is established and administered in
accordance with Minnesota Statutes, Chapter 353G.
B. BENEFITS PROVIDED
The Volunteer Firefighter Plan provides retirement, death, and supplemental benefits to covered
firefighters and survivors. Benefits are paid based on the number of years of service multiplied by a
benefit level approved by the City. Members are eligible for a lump-sum retirement benefit at 50 years
of age with five years of service. Plan provisions include a pro-rated vesting schedule that increases
from 5 years at 40% through 20 years at 100%.
C. CONTRIBUTIONS
The Volunteer Firefighter Plan is funded by fire state aid, investment earnings and, if necessary,
employer contributions as specified in Minnesota Statutes, and voluntary City contributions. The State
of Minnesota contributed $147,799 in fire state aid to the plan for the year ended December 31, 2022.
Required employer contributions are calculated annually based on statutory provisions. The City’s
statutorily-required contributions to the Volunteer Firefighter Fund for the year ended December 31,
2022 were $0. The City’s contributions were equal to the required contributions as set by state statute,
if applicable.
72
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2022
D. PENSION COSTS
At December 31, 2022, the City reported a net pension asset of $446,637 for the Volunteer Firefighter
Fund. The net pension asset was measured as of December 31, 2022. 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, 2021 $501,496 $1,034,836 ($533,340)
Changes for the year:
Service cost 62,261 - 62,261
Interest on pension liability 32,439 - 32,439
Actuarial experience (gains) / losses (11,917) - (11,917)
Projected investment earnings - 62,090 (62,090)
Asset (gain) loss - (213,085)213,085
Contributions - employer - - -
Contributions - State of MN - 147,799 (147,799)
Benefit payouts (46,223)(46,223) -
PERA administrative fee - (724)724
Net changes 36,560 (50,143)86,703
Balance end of year December 31, 2022 $538,056 $984,693 ($446,637)
There were no benefit provision changes during the measurement period.
For the year ended December 31, 2022, the City recognized pension expense of $54,995.
At December 31, 2022, the City reported deferred outflows and inflows of resources related to pensions
from the following sources:
Deferred Outflows Deferred Inflows
of Resources of Resources
Difference between projected and
actual investment earnings $114,606 $ -
Differences between expected and
actual economic experience 35,612 46,762
Total $150,218 $46,762
73
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2022
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
2023 $1,263
2024 16,740
2025 45,219
2026 40,234
2027 -
Thereafter -
E. ACTUARIAL ASSUMPTIONS
The total pension liability at December 31, 2022, was determined using the entry age normal actuarial
cost method and the following actuarial assumptions:
Retirement eligibility at the later of age 50 or 20 years of service
Investment rate of return of 6.0%
Inflation rate of 3.0%
There were no changes in actuarial assumptions in 2022.
F. DISCOUNT RATE
The discount rate used to measure the total pension liability was 6.0%. The projection of cash flows
used to determine the discount rate assumed that contributions to the Volunteer Firefighter Fund will be
made as specified in statute. Based on that assumption and considering the funding ratio of the plan, the
fiduciary net position was projected to be available to make all projected future benefit payments of
current active and inactive members. Therefore, the long-term expected rate of return on pension plan
investments was applied to all periods of projected benefit payments to determine the total pension
liability.
G. PENSION LIABILITY SENSITIVITY
The following presents the City’s net pension asset for the Volunteer Firefighter Fund, calculated using
the assumed discount rate as well as what the City’s net pension asset would be if it were calculated
using a discount rate 1% lower or 1% higher than the current discount rate:
1% Decrease in 1% Increase in
Discount Rate (5.0%) Discount Rate (6.0%) Discount Rate (7.0%)
Net pension asset $411,067 $446,637 $480,552
74
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2022
H. PLAN INVESTMENTS
1. Investment Policy
The Minnesota State Board of Investment (SBI) is established by Article XI of the Minnesota
Constitution to invest all state funds. Its membership as specified in the Constitution is comprised
of the governor (who is designated as chair of the board), state auditor, secretary of state and state
attorney general.
All investments undertaken by the SBI are governed by the prudent person rule and other standards
codified in Minnesota Statutes, Chapter 11A and Chapter 353G.
Within the requirements defined by state law, the SBI, with assistance of the SBI staff and the
Investment Advisory Council, establishes investment policy for all funds under its control. These
investment policies are tailored to the particular needs of each fund and specify investment
objectives, risk tolerance, asset allocation, investment management structure and specific
performance standards. Studies guide the on-going management of the funds and are updated
periodically.
2. Asset Allocation
To match the long-term nature of the pension obligations, the SBI maintains a strategic asset
allocation for the Volunteer Firefighter Plan that includes allocations to domestic equity,
international equity, bonds and cash equivalents. The long-term target asset allocation and long-
term expected real rate of return is the following:
Target Long-Term Expected
Asset Class Allocation Real Rate of Return
Domestic Stocks 35% 5.10%
International Stocks 15% 5.30%
Bonds 45% 0.75%
Cash 5% 0.00%
100%
The 6% long-term expected rate of return on pension plan investments was determined using a
building-block method. Best estimates for expected future real rates of return (expected returns, net
of inflation) were developed for each asset class using both long-term historical returns and long-
term capital market expectations from a number of investment management and consulting
organizations. The asset class estimates and the target allocations were then combined to produce a
geometric, long-term expected real rate of return for the portfolio. Inflation expectations were
applied to derive the nominal rate of return for the portfolio.
3. Description of Significant Investment Policy Changes During the Year
The SBI made no significant changes to their investment policy during fiscal year 2022 for the
Volunteer Firefighter Fund.
75
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2022
I. PENSION PLAN FIDUCIARY NET POSITION
Detailed information about the Volunteer Firefighter Fund’s fiduciary net position as of June 30, 2022,
is available in a separately-issued PERA financial report that includes financial statements and required
supplementary information. That report may be obtained at www.mnpera.org.
Note 9 POST-EMPLOYMENT BENEFITS OTHER THAN PENSIONS (OPEB)
A. PLAN DESCRIPTION
In addition to providing the pension benefits described in Notes 7 and 8, the City provides post-
employment health care benefits, as defined in paragraph B, through its group health insurance plan (the
plan). The plan is a single-employer defined benefit OPEB plan administered by the City. The
authority to provide these benefits is established in Minnesota Statutes Sections 471.61 Subd. 2a and
299A.465. The benefits, benefit levels, employee contributions and employer contributions are
governed by the City and can be amended by the City through its personnel manual and collective
bargaining agreements with employee groups. No assets are accumulated in a trust that meets the
criteria in paragraph 4 of GASB Statement No. 75. The plan does not issue a stand-alone financial
report.
B. BENEFITS PROVIDED
The City is required by State Statute to allow retirees to continue participation in the City’s group health
insurance plan if the individual terminates service with the City through service retirement or disability
retirement. Active employees, who retire from the City when over age 50 and with 20 years of service,
may continue coverage with respect to both themselves and their eligible dependent(s) under the City’s
health benefits program until age 65.
The City provides health coverage for peace officers or firefighters disabled or killed in the line of duty
in accordance with Minnesota Statute 299A.465. The amount of coverage provided is equal to the
employer portion of health insurance premiums that would have otherwise been paid if the officer or
firefighter was an active employee.
All health care coverage is provided through the City’s group health insurance plans. The retiree is
required to pay 100% of their premium cost for the City-sponsored group health insurance plan in which
they participate. The premium is a blended rate determined on the entire active and retiree population.
Since the projected claims costs for retirees exceed the blended premium paid by retirees, the retirees
are receiving an implicit rate subsidy (benefit). The coverage levels are the same as those afforded to
active employees. Upon a retiree reaching age 65, Medicare becomes the primary insurer and the City’s
plan becomes secondary.
C. PARTICIPANTS
As of the January 1, 2021 actuarial valuation, participants of the plan consisted of:
Active employees 60
Inactive employees or beneficiaries
currently receiving benefits 3
Total 63
76
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2022
D. TOTAL OPEB LIABILITY AND CHANGES IN TOTAL OPEB LIABILITY
The City’s total OPEB liability of $463,737 was measured as of December 31, 2022 and was
determined by an actuarial valuation as of January 1, 2021. Changes in the total OPEB liability during
2022 were:
Balance - beginning of year $502,243
Changes for the year:
Service cost 59,608
Interest 12,384
Changes of benefit terms -
Differences between expected and actual experience -
Changes in assumptions (87,527)
Benefit payments (22,971)
Net changes (38,506)
Balance - end of year $463,737
The OPEB liability will be liquidated by the general, rookery activity center, water, sewer, and storm
water funds.
E. ACTUARIAL ASSUMPTIONS AND OTHER INPUTS
The total OPEB liability in the January 1, 2021 actuarial valuation was determined using the following
actuarial assumptions and other inputs, applied to all periods included in the measurement, unless
otherwise specified:
Inflation 3.00%
Salary increases 3.00%
Discount rate 4.31%
Investment rate of return N/A
Healthcare cost trend rates 6.00% for 2022, decreasing 0.25% per year
to an ultimate rate of 5% for 2026 and beyond
Retirees' share of benefit-related costs 100%
Since the plan is funded on a pay-as-you-go basis, both the discount rate and the investment rate of return
was based on the 20-year AA rated municipal bond rate as of December 31, 2022, obtained from
https://www.spglobal.com/spdji/en/indices/fixed-income/sp-municipal-bond-20-year-high-grade-rate-
index/#overview.
Pre-retirement mortality rates were based on the RP-2014 Total Dataset Mortality with Improvement
Scale MP-2020. Post-retirement, disability retirement, and survivor retirement mortality rates were
based on the RP-2014 White Collar Mortality with Improvement Scale MP-2020.
Based on past experience of the plan, 50% of future retirees are assumed to continue medical coverage
until age 65. 15% of future pre-Medicare retirees are assumed to select spousal coverage. No spousal
coverage is assumed for other future retirees. 25% of police/fire employees are assumed to retire at age
60, the balance at age 65. 8% of other City employees are assumed to retire at age 62, the balance at age
65.
77
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2022
F. SENSITIVITY OF THE TOTAL OPEB LIABILITY TO CHANGES IN THE DISCOUNT
RATE
The following presents the total OPEB liability of the City, as well as what the City’s total OPEB
liability would be if it were calculated using a discount rate that is 1% lower (3.31%) or 1% higher
(5.31%) than the current discount rate:
1% Decrease Discount Rate 1% Increase
3.31%4.31%5.31%
Total OPEB liability $504,734 $463,737 $425,899
G. SENSITIVITY OF THE TOTAL OPEB LIABILITY TO CHANGES IN THE HEALTHCARE
COST TREND RATES
The following presents the total OPEB liability of the City, as well as what the City’s total OPEB
liability would be if it were calculated using healthcare cost trend rates that are 1% lower (5%
decreasing to 4%) or 1% higher (7% decreasing to 6%) than the current healthcare cost trend rates:
Healthcare Cost
1% Decrease Trend Rates 1% Increase
(5% decreasing to 4%) (6% decreasing to 5%) (7% decreasing to 6%)
Total OPEB liability $398,584 $463,737 $542,761
H. OPEB EXPENSE AND DEFERRED OUTFLOWS AND INFLOWS OF RESOURCES
RELATED TO OPEB
For the year ended December 31, 2022, the City recognized $20,353 of OPEB expense. At December
31, 2022, 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 $8,495 $397,113
Changes in assumptions 73,111 78,024
Total $81,606 $475,137
Deferred outflows and inflows of resources relate almost exclusively to the public safety function, and
therefore, have been allocated entirely to governmental activities.
78
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2022
Amounts reported as deferred outflows and inflows of resources related to OPEB will be recognized in
OPEB expense as follows:
Year Ended OPEB
December 31,Expense
2023 ($51,640)
2024 (51,640)
2025 (51,640)
2026 (51,640)
2027 (51,640)
Thereafter (135,331)
($393,531)
Note 10 STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY
A. DEFICIT FUND BALANCES
The City has deficit fund balances at December 31, 2022 as follows:
Fund Balance
Deficit
Major Funds:
The Rookery Activity Center ($263,755)
G.O. Improvement Bonds of 2016B (2,339,303)
Nonmajor Funds:
Tax Increment Financing 1-11 (33,450)
Comp Plan Update (1,729)
The City intends to fund these deficits through transfers from other funds and tax increment collections.
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:
Engineering $97,365 $99,888 $2,523
Public safety:
Fire 845,499 848,628 3,129
Public works:
Fleet 722,940 724,128 1,188
Culture and recreation:
Parks 733,711 740,757 7,046
Recreation 44,538 45,093 555
Expenditures of the Rookery Activity Center special revenue fund exceeded budget appropriations by
$1,466,525. However, revenues exceeded the budget by $1,500,118.
79
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2022
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, 2022 is as follows:
Receivable Payable
Short-term advances:
Major Funds:
The Rookery Activity Center $ - $89,627
Nonmajor Funds:
Closed Bond Fund 125,763 -
Tax Increment Financing 1-11 - 34,407
Comp Plan Update - 1,729
$125,763 $125,763
Long-term interfund loans:
Major Funds:
G.O. Improvement Bonds of 2016B $ - $2,339,303
Building and Facilities 1,780,193 -
Sewer Fund 559,110 -
$2,339,303 $2,339,303
Note 12 INTERFUND TRANSFERS
Individual fund transfers for fiscal year 2022 are as follows:
Transfer In Transfer Out
Major Funds:
General Fund $40,000 $321,750
The Rookery Activity Center 20,626 -
G.O. Improvement Note of 2009A - 757,433
G.O. Improvement Bonds of 2016B 130,779 -
Area and Unit Charge 288,630 628,204
MSA Construction 757,433 438,505
Water Fund - 573,283
Storm Water Fund 76,620 -
Nonmajor governmental funds 2,134,007 728,920
Total $3,448,095 $3,448,095
During 2022, 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 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.
80
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2022
Note 13 FUND BALANCE
At December 31, 2022, a summary of the governmental fund balance classifications is as follows:
G.O.G.O.Other
General The Rookery Improvement Improvement Building and Area and MSA Governmental
Fund Activity Center Note of 2009A Bonds of 2016B Facilities Unit Charge Construction Funds Total
Nonspendable:
Prepaid items $518,196 $50,538 $ - $ - $ - $ - $ - $1,500 $570,234
Corpus of permanent fund - - - - - - - 100,000 100,000
Total nonspendable518,19650,53800000101,500 670,234
Restricted for:
Debt service - - - - - - - 5,144,324 5,144,324
Capital improvements - - - - - - - 471,122 471,122
Park improvements - - - - - - - 1,948,963 1,948,963
Economic development - - - - - - - 225,000 225,000
Blue Heron Days - - - - - - - 15,248 15,248
Narcotics & forfeiture funds - - - - - - - 174,431 174,431
K-9 Unit purposes - - - - - - - 14,831 14,831
Tax increment purposes - - - - - - - 221,817 221,817
Environmental purposes - - - - - - - 33,006 33,006
Total restricted 00000008,248,742 8,248,742
Committed for:
Future projects 58,600 - - - - - - - 58,600
Economic development - - - - - - - 1,137 1,137
Cable TV and
communications purposes - - - - - - - 253,328 253,328
Total committed 58,600000000254,465 313,065
Assigned for:
Capital improvements - - 1,353 - 2,717,074 9,059,894 3,819,453 3,894,437 19,492,211
Unassigned 7,509,721 (314,293) - (2,339,303) - - - (35,179) 4,820,946
Total fund balance $8,086,517 ($263,755) $1,353 ($2,339,303) $2,717,074 $9,059,894 $3,819,453 $12,463,965 $33,545,198
Note 14 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.
81
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2022
The following table reflects values at December 31, 2022:
TIF 1-11 TIF 1-12
TIF 1-10 Woods Clearwater TIF 1-13
Panattoni Edge Creek Lyngblomsten
Authorizing law M.S. 469 M.S. 469 M.S. 469 M.S. 469
Year established 2004 2005 2017 2019
Final year of district 2023 2031 2026 2030
Net tax capacity:
Original $15,869 $16,236 $21,416 $15,761
Current 428,744 492,729 449,373 20,669
Captured - retained $412,875 $476,493 $427,957 $4,908
The City provides tax abatements pursuant to Minnesota Statutes 469.174 to 469.1794 (Tax Increment
Financing) through a pay-as-you-go note program. Tax increment financing (TIF) can be used to encourage
private development, redevelopment, renovation and renewal, growth in low to moderate income housing, and
economic development within the City. TIF captures the increase in tax capacity and property taxes from
development or redevelopment to provide funding for the related project.
TIF District 1-12 has an outstanding pay-as-you-go revenue note. Tax Increment Revenue Note Series 2017 was
issued in the principal sum of $1,200,000. The note is not a general obligation of the City and is payable solely
from available tax increments. Accordingly, the note is not reflected in the financial statements of the City.
Principal payments are due August 1st and February 1st and are equal to 80% of the Tax Increment revenues
collected in the preceding six months. Current year payments on the note totaled $178,546 and the outstanding
balance at December 31, 2022 was $297,254.
Note 15 COMMITMENTS AND CONTINGENCIES
A. LITIGATION
Existing and pending lawsuits, claims and other actions in which the City is a defendant are either
covered by insurance, of an immaterial amount, or, in the judgment of the City’s management, remotely
recoverable by plaintiffs.
B. FEDERAL AND STATE FUNDS
The City receives financial assistance from federal and state governmental agencies in the form of
grants. The disbursement of funds received under these programs generally requires compliance with
the terms and conditions specified in the grant agreements and is subject to audit by the grantor
agencies. Any disallowed claims resulting from such audits could become a liability of the applicable
fund. However, in the opinion of management, any such disallowed claims will not have a material
effect on any of the financial statements of the individual fund types included herein or on the overall
financial position of the City at December 31, 2022.
82
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2022
C. COMMITTED CONTRACTS
At December 31, 2022, the City had commitments of $240,469 for uncompleted construction contracts.
Note 16 RISK MANAGEMENT
The City is exposed to various risks of loss related to torts; theft of, damage to and destruction of assets, errors
and omissions, injuries to employees and natural disasters.
Workers compensation coverage is provided through a pooled self-insurance program through the League of
Minnesota Cities Insurance Trust (LMCIT). The City pays an annual premium to LMCIT. The City is subject to
supplemental assessments if deemed necessary by the LMCIT. The LMCIT reinsures through Workers
Compensation Reinsurance Association (WCRA) as required by law. For workers compensation, the City is not
subject to a deductible. The City’s workers compensation coverage is retrospectively rated. With this type of
coverage, final premiums are determined after loss experience is known. The amount of premium adjustment, if
any, is considered immaterial and not recorded until received or paid.
Property and casualty insurance is provided through a pooled self-insurance program through the LMCIT. The
City pays an annual premium to the LMCIT. The City is subject to supplemental assessments if deemed
necessary by the LMCIT. The LMCIT reinsures through commercial companies for claims in excess of various
amounts. The City retains risk for the deductible portion of the insurance policies and for any exclusions from
the insurance policies. These amounts are considered immaterial to the financial statements.
The City continues to carry commercial insurance for all other risks of loss, including disability and employee
health insurance.
There were no significant reductions in insurance from the previous year or settlements in excess of insurance
coverage for any of the past three fiscal years.
Note 17 ADOPTION OF NEW ACCOUNTING STANDARDS
The City implemented GASB Statement No. 87, Leases, for the year ended December 31, 2022. As a result,
leases receivable and deferred inflows of resources related to leases are recorded within the governmental funds
balance sheet and the government-wide statement of net position. Comparative amounts for the year ended
December 31, 2021 have been restated within the management’s discussion and analysis as a result of
implementation. There was no impact on net position or fund balance due to implementing the standard.
In addition, the City implemented GASB Statement No. 100, Accounting Changes and Error Corrections, for the
year ended December 31, 2022. See Note 18 for further details.
83
CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2022
Note 18 CHANGE WITHIN THE FINANCIAL REPORTING ENTITY
During 2022, the City made changes within its financial reporting entity, by moving its storm water activities
from a governmental fund into a new business-type activities – enterprise fund. This resulted in adjustments to
and restatements of beginning net position and fund net position for the year ended December 31, 2022, as
follows:
Proprietary Funds
Govermental Business-Type
Net position:Storm Water Activities Activities
January 1, as previously reported $0 $74,852,362 $59,991,618
Change within financial reporting entity *(55,157) 55,157 (55,157)
January 1, as restated ($55,157) $74,907,519 $59,936,461
* Change within financial reporting entity:
Deferred outflows related to pensions $31,171 ($31,171) $31,171
Net pension liability (44,842) 44,842 (44,842)
Deferred inflows related to pensions (41,486) 41,486 (41,486)
Net position ($55,157) $55,157 ($55,157)
Government-Wide
Reporting Units Affected by Adjustments to and
Restatements of Beginning Balances
Note 19 RECENTLY ISSUED ACCOUNTING STANDARDS
The Governmental Accounting Standards Boards (GASB) recently approved the following statements which
were not implemented for these financial statements:
Statement No. 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.
Statement No. 96 Subscription-Based Information Technology Arrangements. The provisions of this
Statement are effective for reporting periods beginning after June 15, 2022.
Statement No. 99 Omnibus 2022. The provisions of this Statement contain multiple effective dates, the first
being for reporting periods beginning after June 15, 2022.
Statement No. 101 Compensated Absences. The provisions of this Statement are effective for reporting
periods beginning after June 15, 2023.
The effect these standards may have on future financial statements is not determinable at this time, but it is
expected that Statement No. 96 may have a material impact.
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, 2022
Budgeted Amounts
2022 Actual
Amounts
Variance with
Final Budget -
Positive
(Negative)
Original Final
Revenues:
General propery taxes:
Current and delinquent $8,788,619 $8,781,219 $8,753,898 ($27,321)
Penalties and interest 500 500 5,577 5,077
Total general property taxes 8,789,119 8,781,719 8,759,475 (22,244)
Licenses and permits:
Business 143,175 105,575 101,801 (3,774)
Non-business 889,627 1,232,627 1,247,111 14,484
Total licenses and permits 1,032,802 1,338,202 1,348,912 10,710
Intergovernmental:
Federal:
OTS grant 25,000 25,000 25,537 537
State:
Police state aid 260,000 260,000 258,907 (1,093)
Fire state aid 21,703 21,703 21,703 -
MSA maintenance 250,000 276,000 276,074 74
Other 34,000 48,000 50,350 2,350
County solid waste grant 77,809 62,809 68,169 5,360
Total intergovernmental 668,512 693,512 700,740 7,228
Charges for services:
General government 110,122 146,622 155,075 8,453
Public safety 165,800 165,800 185,592 19,792
Public works 15,500 15,500 14,200 (1,300)
Culture and recreation 750 6,250 6,399 149
Total charges for services 292,172 334,172 361,266 27,094
Fines and forfeits 101,100 61,100 61,141 41
Investment earnings 30,000 (320,000) (163,143) 156,857
Miscellaneous:
Gas franchise fees 55,000 70,000 80,064 10,064
Building lease revenue 118,557 118,557 118,557 -
Refunds and reimbursements 35,000 45,000 52,769 7,769
Donations 500 500 200 (300)
Other 2,000 2,000 2,285 285
Total miscellaneous 211,057 236,057 253,875 17,818
Total revenues 11,124,762 11,124,762 11,322,266 197,504
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, 2022
Budgeted Amounts
2022 Actual
Amounts
Variance with
Final Budget -
Positive
(Negative)
Original Final
Expenditures:
General government:
Mayor and city council:
Current:
Personal services 50,083 50,083 49,536 547
Supplies - - 20 (20)
Other services and charges 18,700 33,700 31,867 1,833
Contractual services 24,590 24,590 24,814 (224)
Total mayor and city council 93,373 108,373 106,237 2,136
Administration:
Current:
Personal services 604,702 614,102 606,976 7,126
Supplies - - 11 (11)
Other services and charges 35,360 35,360 31,558 3,802
Contractual services 13,300 13,300 12,425 875
Total administration 653,362 662,762 650,970 11,792
Elections:
Current:
Personal services 26,250 30,750 30,551 199
Supplies 1,000 1,000 1,006 (6)
Other services and charges 800 800 392 408
Contractual services 6,500 4,500 4,425 75
Total elections 34,550 37,050 36,374 676
Charter commission:
Current:
Other services and charges 7,463 200 191 9
Finance:
Current:
Personal services 331,409 314,809 306,726 8,083
Supplies 1,000 1,000 987 13
Other services and charges 227,380 223,380 217,327 6,053
Contractual services 93,900 96,400 96,179 221
Total finance 653,689 635,589 621,219 14,370
Legal consultants:
Current:
Contractual services 138,000 126,000 117,340 8,660
Planning and zoning:
Current:
Personal services 118,666 118,666 118,416 250
Supplies 200 200 - 200
Other services and charges 16,250 10,250 8,201 2,049
Contractual services 33,000 4,000 3,739 261
Total planning and zoning commission 168,116 133,116 130,356 2,760
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, 2022
Budgeted Amounts
2022 Actual
Amounts
Variance with
Final Budget -
Positive
(Negative)
Original Final
Expenditures: (continued)
General government: (continued)
Engineering:
Current:
Contractual services 97,365 97,365 99,888 (2,523)
Government buildings:
Current:
Personal services 12,241 12,241 10,107 2,134
Supplies 47,400 47,400 47,194 206
Other services and charges 386,679 413,179 408,181 4,998
Contractual services 98,200 113,200 114,528 (1,328)
Total government buildings 544,520 586,020 580,010 6,010
Total general government 2,390,438 2,386,475 2,342,585 43,890
Public safety:
Police:
Current:
Personal services 4,284,853 4,209,603 4,159,340 50,263
Supplies 49,050 63,450 58,749 4,701
Other services and charges 171,358 173,358 176,617 (3,259)
Contractual services 56,755 60,255 65,677 (5,422)
Total police 4,562,016 4,506,666 4,460,383 46,283
Fire:
Current:
Personal services 664,134 632,134 638,255 (6,121)
Supplies 25,875 25,875 21,661 4,214
Other services and charges 146,100 146,100 147,961 (1,861)
Contractual services 41,390 41,390 40,751 639
Capital outlay 8,600 - - -
Total fire protection 886,099 845,499 848,628 (3,129)
Building inspection:
Current:
Personal services 415,886 388,886 380,790 8,096
Supplies 2,150 5,450 5,135 315
Other services and charges 11,640 11,640 10,606 1,034
Contractual services 34,575 25,075 23,647 1,428
Total building inspection 464,251 431,051 420,178 10,873
Total public safety 5,912,366 5,783,216 5,729,189 54,027
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, 2022
Budgeted Amounts
2022 Actual
Amounts
Variance with
Final Budget -
Positive
(Negative)
Original Final
Expenditures: (continued)
Public works:
Streets:
Current:
Personal services 617,426 643,926 625,401 18,525
Supplies 140,000 155,000 144,101 10,899
Other services and charges 100,050 120,050 107,032 13,018
Contractual services 51,500 48,000 56,348 (8,348)
Capital outlay 125,000 89,500 89,100 400
Total streets 1,033,976 1,056,476 1,021,982 34,494
Fleet:
Current:
Personal services 223,975 229,975 226,419 3,556
Supplies 191,300 270,300 268,482 1,818
Other services and charges 86,165 94,665 100,097 (5,432)
Contractual services 59,500 100,000 108,545 (8,545)
Capital outlay 28,000 28,000 20,585 7,415
Total fleet 588,940 722,940 724,128 (1,188)
Total public works 1,622,916 1,779,416 1,746,110 33,306
Culture and recreation:
Parks:
Current:
Personal services 602,561 488,561 478,450 10,111
Supplies 76,000 80,500 79,842 658
Other services and charges 50,700 59,700 59,502 198
Contractual services 112,950 99,450 117,397 (17,947)
Capital outlay - 5,500 5,566 (66)
Total parks 842,211 733,711 740,757 (7,046)
Recreation:
Current:
Personal services 42,438 44,538 45,058 (520)
Other services and charges - - 35 (35)
Total recreation 42,438 44,538 45,093 (555)
Total culture and recreation 884,649 778,249 785,850 (7,601)
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, 2022
Budgeted Amounts
2022 Actual
Amounts
Variance with
Final Budget -
Positive
(Negative)
Original Final
Expenditures: (continued)
Conservation of natural resources:
Environmental:
Current:
Personal services 48,090 44,590 42,794 1,796
Supplies 1,000 1,000 66 934
Other services and charges 9,430 9,430 6,564 2,866
Contractual services 1,100 1,100 970 130
Total environmental 59,620 56,120 50,394 5,726
Solid waste abatement:
Current:
Personal services 46,789 39,689 38,839 850
Supplies 1,100 1,100 922 178
Other services and charges 7,220 3,220 4,464 (1,244)
Contractual services 22,700 18,800 17,065 1,735
Total solid waste abatement 77,809 62,809 61,290 1,519
Forestry:
Current:
Personal services 26,407 26,407 26,571 (164)
Supplies 3,250 3,250 2,984 266
Other services and charges 380 380 373 7
Contractual services 30,000 80,000 79,126 874
Total forestry 60,037 110,037 109,054 983
Total conservation of natural resources 197,466 228,966 220,738 8,228
Community development:
Economic development:
Current:
Personal services 24,494 12,694 10,202 2,492
Other services and charges 15,950 9,950 9,159 791
Contractual services 73,225 73,225 69,956 3,269
Total economic development 113,669 95,869 89,317 6,552
Community development:
Current:
Personal services 187,783 180,983 180,526 457
Supplies 100 100 176 (76)
Other services and charges 7,900 7,900 6,536 1,364
Contractual services 725 725 722 3
Total community development 196,508 189,708 187,960 1,748
Total community development 310,177 285,577 277,277 8,300
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, 2022
Budgeted Amounts
2022 Actual
Amounts
Variance with
Final Budget -
Positive
(Negative)
Original Final
Expenditures: (continued)
Other:
Contingency 60,000 - - -
Total expenditures 11,378,012 11,241,899 11,101,749 140,150
Revenues over (under) expenditures (253,250) (117,137) 220,517 337,654
Other financing sources (uses):
Transfers in 40,000 40,000 40,000 -
Transfers out (286,750) (321,750) (321,750) -
Total other financing sources (uses)(246,750) (281,750) (281,750) -
Net change in fund balance ($500,000) ($398,887) (61,233) $337,654
Fund balance - January 1 8,147,750
Fund balance - December 31 $8,086,517
See accompanying notes to the required supplementary information.
91
CITY OF LINO LAKES, MINNESOTA
REQUIRED SUPPLEMENTARY INFORMATION Statement 11
BUDGETARY COMPARISON SCHEDULE - THE ROOKERY ACTIVITY CENTER
For The Year Ended December 31, 2022
Budgeted Amounts
2022 Actual
Amounts
Variance with
Final Budget -
Positive
(Negative)
Original Final
Revenues:
Intergovernmental $ - $500,000 $2,117,002 $1,617,002
Charges for services - 506,202 395,744 (110,458)
Miscellaneous - 33,918 27,492 (6,426)
Total revenues 0 1,040,120 2,540,238 1,500,118
Expenditures:
Culture and recreation
Current:
Personal services - 915,494 814,910 100,584
Supplies - 68,250 267,533 (199,283)
Other services and charges - 229,167 1,441,503 (1,212,336)
Contractual services - 205,525 361,015 (155,490)
Total expenditures 0 1,418,436 2,884,961 (1,466,525)
Revenues over (under) expenditures - (378,316) (344,723)33,593
Other financing sources (uses):
Transfers in - - 20,626 20,626
Net change in fund balance $0 ($378,316) (324,097) $54,219
Fund balance - January 1 60,342
Fund balance - December 31 ($263,755)
92
CITY OF LINO LAKES, MINNESOTA
REQUIRED SUPPLEMENTARY INFORMATION Statement 12
SCHEDULE OF CHANGES IN THE TOTAL OPEB LIABILITY AND RELATED RATIOS
For The Last Ten Years
2022 2021 2020 2019 2018 2017
Total OPEB liability:
Service cost $59,608 $65,484 $63,577 $53,789 $16,547 $16,990
Interest 12,384 13,256 12,256 10,893 21,355 22,542
Changes of benefit terms - - - - - -
Differences between expected and actual experience - (250,908) - (245,168) - (51,083)
Changes in assumptions (87,527) 93,391 - - - -
Benefit payments (22,971) (32,454) (22,990) (15,527) (27,798) (31,536)
Net change in total OPEB liability (38,506) (111,231) 52,843 (196,013) 10,104 (43,087)
Total OPEB liability - beginning 502,243 613,474 560,631 756,644 746,540 789,627
Total OPEB liability - ending $463,737 $502,243 $613,474 $560,631 $756,644 $746,540
Covered-employee payroll $3,748,243 $3,443,877 $3,496,085 $3,379,110 $3,240,932 $3,499,836
Total OPEB liability as a percentage of covered-employee payroll 12.4% 14.6% 17.5% 16.6% 23.3% 21.3%
The schedule is provided prospectively beginning with the City's fiscal year ended December 31, 2017 and is intended to
show a ten year trend. Additional years will be added as they become available.
See accompanying notes to the required supplementary information.
93
CITY OF LINO LAKES, MINNESOTA
REQUIRED SUPPLEMENTARY INFORMATION Statement 13
SCHEDULE OF PROPORTIONATE SHARE OF NET PENSION LIABILITY -
GENERAL EMPLOYEES RETIREMENT FUND
For The Last Ten Years
City's City's
Proportionate Proportionate Plan
State's Share of the Share of the Fiduciary
Proportionate Net Pension Net Net
Share Liability Pension Position
City's City's (Amount) and the State's Liability as a
Proportionate Proportionate of the Net Proportionate as a Percentage
Share Share (Amount) Pension Share of the Net Percentage of the
Measurement Fiscal Year (Percentage) of of the Net Liability Pension Liability of its Total
Date Ending the Net Pension Pension Associated Associated with Covered Covered Pension
June 30, December 31, Liability Liability (a) with City (b) City (a+b) Payroll (c) Payroll ((a+b)/c) Liability
2015 2015 0.0410% $2,124,883 $ - $2,124,883 $2,407,426 88.3% 78.2%
2016 2016 0.0387% 3,142,248 41,033 3,183,281 2,401,546 132.6% 68.9%
2017 2017 0.0414% 2,642,949 33,230 2,676,179 2,666,880 100.3% 75.9%
2018 2018 0.0381% 2,113,632 69,419 2,183,051 2,563,053 85.2% 79.5%
2019 2019 0.0398% 2,200,453 68,330 2,268,783 2,814,860 80.6% 80.2%
2020 2020 0.0392% 2,350,219 72,457 2,422,676 2,797,444 86.6% 79.1%
2021 2021 0.0391% 1,669,745 50,998 1,720,743 2,812,588 61.2% 87.0%
2022 2022 0.0428% 3,389,774 99,480 3,489,254 3,208,575 108.7% 76.7%
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 PENSION CONTRIBUTIONS - GENERAL EMPLOYEES RETIREMENT FUND
For The Last Ten Years
Statutorily Contributions in Contribution Contributions as a
Fiscal Year Required Relation to the Deficiency Covered Percentage of
Ending Contribution Statutorily Required (Excess) Payroll Covered
December 31, (a) Contribution (b) (a-b) (c) Payroll (b/c)
2015 $182,102 $182,102 $ - $2,428,027 7.5%
2016 193,684 193,684 - 2,582,452 7.5%
2017 192,510 192,510 - 2,566,800 7.5%
2018 202,526 202,526 - 2,700,347 7.5%
2019 208,807 208,807 - 2,784,089 7.5%
2020 206,802 206,802 - 2,757,351 7.5%
2021 223,767 223,767 - 2,983,557 7.5%
2022 272,865 272,865 - 3,638,203 7.5%
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 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%
2020 2020 0.2336% 3,079,098 2,638,619 116.7% 87.2%
2021 2021 0.2234% 1,724,411 2,602,793 66.3% 93.7%
2022 2022 0.2367% 10,300,249 2,875,683 358.2% 70.5%
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.
96
CITY OF LINO LAKES, MINNESOTA
REQUIRED SUPPLEMENTARY INFORMATION Statement 16
SCHEDULE OF PENSION CONTRIBUTIONS - PUBLIC EMPLOYEES POLICE AND FIRE FUND
For The Last Ten Years
Statutorily Contributions in Contribution Contributions as a
Fiscal Year Required Relation to the Deficiency Covered Percentage of
Ending Contribution Statutorily Required (Excess) Payroll Covered
December 31, (a) Contribution (b) (a-b) (c) Payroll (b/c)
2015 $393,551 $393,551 $ -$2,429,327 16.20%
2016 424,970 424,970 -2,623,271 16.20%
2017 416,665 416,665 -2,572,006 16.20%
2018 420,821 420,821 -2,597,660 16.20%
2019 452,731 452,731 -2,670,979 16.95%
2020 444,711 444,711 -2,512,491 17.70%
2021 479,593 479,593 -2,709,565 17.70%
2022 524,594 524,594 -2,963,805 17.70%
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.
97
CITY OF LINO LAKES, MINNESOTA
REQUIRED SUPPLEMENTARY INFORMATION Statement 17
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: 2022 2021 2020 2019 2018 2017
Total pension liability:
Service cost $62,261 $67,890 $46,865 $52,320 $48,182 $47,952
Interest on pension liability 32,439 19,363 19,051 16,603 8,754 6,191
Changes of benefit terms - - - - - -
Differences between expected and actual experience (11,917) 59,354 (81,734) (22,680) 69,760 (11,672)
Changes of assumptions - - - - - -
Changes in benefit level -100,057 - - - -
Benefit payments (46,223) - - - - -
Net change in total pension liability 36,560 246,664 (15,818) 46,243 126,696 42,471
Total pension liability - beginning 501,496 254,832 270,650 224,407 97,711 55,240
Total pension liability - ending (a)$538,056 $501,496 $254,832 $270,650 $224,407 $97,711
Plan fiduciary net position:
Contributions - employer $ - $ - $ - $ - $ - $ -
Contributions - State of Minnesota 147,799 137,872 130,846 121,630 118,144 113,797
Contributions - other - - - - 64,869 58,800
Net investment income (150,995) 83,292 95,960 78,063 (18,696) 9,153
Benefit payments (46,223) - - - - -
Administrative expense (724) (707) (746) (694) (702) (572)
Net change in plan fiduciary net position (50,143) 220,457 226,060 198,999 163,615 181,178
Plan fiduciary net position - beginning 1,034,836 814,379 588,319 389,320 225,705 44,527
Plan fiduciary net position - ending (b)$984,693 $1,034,836 $814,379 $588,319 $389,320 $225,705
Net pension liability/(asset) - ending (a) - (b)($446,637) ($533,340) ($559,547) ($317,669) ($164,913) ($127,994)
Plan fiduciary net position as a percentage of
the total pension liability 183% 206% 320% 217% 173% 231%
Covered payroll N/A N/A N/A N/A N/A N/A
Net pension liability as a percentage of
covered employee payroll N/A N/A N/A 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.
98
CITY OF LINO LAKES, MINNESOTA
REQUIRED SUPPLEMENTARY INFORMATION Statement 18
SCHEDULE OF CONTRIBUTIONS - LINO LAKES PUBLIC SAFETY DEPARTMENT - FIRE DIVISION
For The Last Ten Years
Statutorily Contributions in Contribution Contributions as a
Fiscal Year Required Relation to the Deficiency Covered Percentage of
Ending Contribution Statutorily Required (Excess) Payroll Covered-Employee
December 31, (a) Contribution (b) (a-b) (c) Payroll (b/c)
2016 $ - $44,394 ($44,394) N/A N/A
2017 - - - N/A N/A
2018 - - - N/A N/A
2019 - - - N/A N/A
2020 - - - N/A N/A
2021 - - - N/A N/A
2022 - - - N/A N/A
N/A - the Lino Lakes Fire Department is comprised of paid on-call firefighters, whose pay does not
meet the defintion of covered payroll.
The City created its own fire department in 2016. Therefore, information prior to 2016 is not available.
Additional years will be reported as they become
See accompanying notes to the required supplementary information.
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100
CITY OF LINO LAKES, MINNESOTA
REQUIRED SUPPLEMENTARY INFORMATION
NOTES TO RSI
December 31, 2022
Note A LEGAL COMPLIANCE – BUDGETS
The General Fund and the Rookery Activity Center special revenue fund budgets are legally adopted on a basis
consistent with accounting principles generally accepted in the United States of America. The legal level of
budgetary control is at the department level for the General Fund and the fund level for the Rookery Activity
Center fund.
Note B OPEB INFORMATION
No assets are accumulated in a trust that meets the criteria in paragraph 4 of GASB Statement No. 75 to pay
related benefits.
Note C PENSION INFORMATION
PERA – General Employees Retirement Fund
2022 Changes in Actuarial Assumptions:
The mortality improvement scale was changed from Scale MP-2020 to Scale MP-2021.
2021 Changes in Actuarial Assumptions:
The investment return and single discount rates were changed from 7.50% to 6.50% for financial
reporting purposes.
The mortality improvement scale was changed from Scale MP-2019 to Scale MP-2020.
2020 Changes in Actuarial Assumptions:
The price inflation assumption was decreased from 2.50% to 2.25%.
The payroll growth assumption was decreased from 3.25% to 3.00%.
Assumed salary increase rates were decreased 0.25% and assumed rates of retirement were
changed resulting in more unreduced (normal) retirements and slightly fewer Rule of 90 and early
retirements. Assumed rates of termination and disability were also changed.
Base mortality tables were changed from RP-2014 tables to Pub-2010 tables, with adjustments.
The mortality improvement scale was changed from Scale MP-2018 to Scale MP-2019.
The spouse age difference was changed from two years older for females to one year older.
The assumed number of married male new retirees electing the 100% Joint & Survivor option
changed from 35% to 45%. The assumed number of married female new retirees electing the
100% Joint & Survivor option changed from 15% to 30%. The corresponding number of married
new retirees electing the Life annuity option was adjusted accordingly.
2020 Changes in Plan Provisions:
Augmentation for current privatized members was reduced to 2.0% for the period July 1, 2020
through December 31, 2023 and 0.0% after. Augmentation was eliminated for privatizations
occurring after June 30, 2020.
2019 Changes in Actuarial Assumptions:
The mortality projection scale was changed from MP-2017 to MP-2018.
101
CITY OF LINO LAKES, MINNESOTA
REQUIRED SUPPLEMENTARY INFORMATION
NOTES TO RSI
December 31, 2022
2019 Changes in the Plan Provisions:
The employer supplemental contribution was changed prospectively, decreasing from $31.0
million to $21.0 million per year. The State’s special funding contribution was changed
prospectively, requiring $16.0 million due per year through 2031.
2018 Changes in Actuarial Assumptions:
The mortality projection scale was changed from MP-2015 to MP-2017.
The assumed benefit increase was changed from 1.00% per year through 2044 and 2.50% per year
thereafter to 1.25% per year.
2017 Changes in Actuarial Assumptions:
The Combined Service Annuity (CSA) loads were changed from 0.8% for active members and
60% for vested and non-vested deferred members. The revised CSA loads are now 0.0% for
active member liability, 15.0% for vested deferred member liability and 3.0% for non-vested
deferred member liability.
The assumed post-retirement benefit increase rate was changed from 1.0% per year for all years
to 1.0% per year through 2044 and 2.5% per year thereafter.
2016 Changes in Actuarial Assumptions:
The assumed post-retirement benefit increase rate was changed from 1.0% per year through 2035
and 2.5% per year thereafter to 1.0% per year for all future years.
The assumed investment return was changed from 7.9% to 7.5%. The single discount rate was
changed from 7.9% to 7.5%.
Other assumptions were changed pursuant to the experience study dated June 30, 2015. The
assumed future salary increases, payroll growth, and inflation were decreased by 0.25% to 3.25%
for payroll growth and 2.50% for inflation.
PERA – Public Employees Police and Fire Fund
2022 Changes in Actuarial Assumptions:
The single discount rate changed from 6.50% to 5.4%.
The mortality improvement scale was changed from Scale MP-2020 to Scale MP-2021.
2021 Changes in Actuarial Assumptions:
The investment return and single discount rates were changed from 7.50% to 6.50% for financial
reporting purposes.
The inflation assumption was changed from 2.50% to 2.25%.
The payroll growth assumption was changed from 3.25% to 3.00%.
The base mortality tables for healthy annuitants, disabled annuitants and employees were changed
from RP-2014 tables to Pub-2010 Public Safety Mortality tables. The mortality improvement
scale was changed from MP-2019 to MN-2020.
Assumed salary increase and retirement rates were modified as recommended in the July 14, 2020
experience study. The changes result in a decrease in gross salary increase rates, slightly more
unreduced retirements and fewer assumed early retirements.
Assumed rates of withdrawal were changed from select and ultimate rates to service-based rates.
The changes result in more assumed terminations.
Assumed rates of disability were increased for ages 25-44 and decreased for ages over 49.
Overall, proposed rates result in more projected disabilities.
Assumed percent married for active female members was changed from 60% to 70%.
102
CITY OF LINO LAKES, MINNESOTA
REQUIRED SUPPLEMENTARY INFORMATION
NOTES TO RSI
December 31, 2022
2020 Changes in Actuarial Assumptions:
The mortality projection scale was changed from MP-2018 to MP-2019.
2019 Changes in Actuarial Assumptions:
The mortality projection scale was changed from MP-2017 to MP-2018.
2018 Changes in Actuarial Assumptions:
The mortality projection scale was changed from MP-2016 to MP-2017.
2017 Changes in Actuarial Assumptions:
The single discount rate was changed from 5.6% to 7.5%.
Assumed salary increases were changed as recommended in the June 30, 2016 experience study.
The net effect is proposed rates that average 0.34% lower than the previous rates.
Assumed rates of retirement were changed, resulting in fewer retirements.
The Combined Service Annuity (CSA) load was 30% for vested and non-vested deferred
members. The CSA has been changed to 33% for vested members and 2 percent for non-vested
members.
The base mortality table for healthy annuitants was changed from the RP-2000 fully generational
table to the RP-2014 fully generational table (with a base year of 2006), with male rates adjusted
by a factor of 0.96. The mortality improvement scale was changed from Scale AA to Scale MP-
2016. The base mortality table for disabled annuitants was changed from the RP-2000 disabled
mortality table to the mortality tables assumed for healthy retirees.
Assumed termination rates were decreased to 3% for the first three years of service. Rates beyond
the select period of three years were adjusted, resulting in more expected terminations overall.
Assumed percentage of married female members was decreased from 65% to 60%.
Assumed age difference was changed from separate assumptions for male members (wives
assumed to be three years younger) and female members (husbands assumed to be four years
older) to the assumption that males are two years older than females.
The assumed percentage of female members electing Joint and Survivor annuities was increased.
The assumed post-retirement benefit increase rate was changed from 1.00% for all years to 1.00%
per year through 2064 and 2.50% thereafter.
2016 Changes in Actuarial Assumptions:
The assumed post-retirement benefit increase rate was changed from 1.0% per year through 2037
and 2.5% per year thereafter to 1.0% per year for all future years.
The assumed investment return was changed from 7.9% to 7.5%. The single discount rate
changed from 7.9% to 5.6%.
The assumed future salary increases, payroll growth, and inflation were decreased by 0.25% to
3.25% for payroll growth and 2.50% for inflation.
Single Employer – Fire Division
During 2021, the benefit level per year of service increased from $5,000 to $7,000. There have been no
other factors, such as changes to assumptions, that affect trends in the amounts reported since the Fire
Division was created.
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104
COMBINING AND INDIVIDUAL NONMAJOR
FUND FINANCIAL STATEMENTS AND SCHEDULES
105
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106
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.
107
CITY OF LINO LAKES, MINNESOTA
COMBINING BALANCE SHEET Statement 19
NONMAJOR GOVERNMENTAL FUNDS
December 31, 2022
Permanent
Fund Total
Environment & Nonmajor
Special Debt Capital Stewardship Governmental
Revenue Service Project Fund Funds
Assets
Cash and investments $956,847 $5,147,106 $7,207,451 $135,948 $13,447,352
Prepaid items 1,500 - - - 1,500
Advances to other funds - - 125,763 - 125,763
Taxes receivable:
Due from county - - 4,119 - 4,119
Special assessments receivable:
Due from county - 716 1,763 - 2,479
Delinquent - - 219 - 219
Deferred - 516,645 854,025 - 1,370,670
Total assets $958,347 $5,664,467 $8,193,340 $135,948 $14,952,102
Liabilities, Deferred Inflows of Resources, and Fund Balance
Liabilities:
Accounts payable $2,210 $3,498 $618,350 $2,942 $627,000
Due to other governments 308 - 52,186 - 52,494
Advances from other funds - - 36,136 - 36,136
Retainage payable - - 88,685 - 88,685
Unearned revenue 270,354 - 42,579 - 312,933
Total liabilities 272,872 3,498 837,936 2,942 1,117,248
Deferred inflows of resources:
Unavailable revenue - 516,645 854,244 - 1,370,889
Fund balance:
Nonspendable 1,500 - - 100,000 101,500
Restricted 429,510 5,144,324 2,641,902 33,006 8,248,742
Committed 254,465 - - - 254,465
Assigned - - 3,894,437 - 3,894,437
Unassigned - - (35,179) - (35,179)
Total fund balance 685,475 5,144,324 6,501,160 133,006 12,463,965
Total liabilities, deferred inflows
of resources, and fund balance $958,347 $5,664,467 $8,193,340 $135,948 $14,952,102
108
CITY OF LINO LAKES, MINNESOTA
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND Statement 20
CHANGES IN FUND BALANCE
NONMAJOR GOVERNMENTAL FUNDS
For The Year Ended December 31, 2022
Permanent
Fund Total
Environment & Nonmajor
Special Debt Capital Stewardship Governmental
Revenue Service Project Fund Funds
Revenues:
General property taxes $10,000 $2,028,444 $1,032,224 $ - $3,070,668
Tax increment - - 793,264 - 793,264
Special assessments - 81,001 235,863 - 316,864
Intergovernmental 3,500 - - 3,500
Charges for services 36,133 - 1,045,728 - 1,081,861
Fines and forfeits 18,528 - - - 18,528
Investment earnings (27,375) (157,184) (267,852) (5,741) (458,152)
Miscellaneous 8,475 37,699 190,357 8,800 245,331
Total revenues 49,261 1,989,960 3,029,584 3,059 5,071,864
Expenditures:
Current:
General government 2,339 - 83,326 - 85,665
Public safety 28,026 - 35,446 - 63,472
Public works - - 1,582,119 - 1,582,119
Culture and recreation 19,663 - 38,370 - 58,033
Conservation of natural resources - - - 4,242 4,242
Community development 1,107 - 635,671 - 636,778
Capital outlay:
Public safety - - 327,870 - 327,870
Public works - - 773,398 - 773,398
Culture and recreation - - 338,536 - 338,536
Debt service:
Principal - 2,324,360 - - 2,324,360
Interest and fiscal charges - 661,847 - - 661,847
Total expenditures 51,135 2,986,207 3,814,736 4,242 6,856,320
Revenues over (under) expenditures (1,874) (996,247) (785,152) (1,183) (1,784,456)
Other financing sources (uses):
Transfers in - 900,708 1,233,299 - 2,134,007
Transfers out (60,626) - (668,294) - (728,920)
Proceeds from sale of capital assets - - 48,952 - 48,952
Total other financing sources (uses) (60,626) 900,708 613,957 0 1,454,039
Net change in fund balance (62,500) (95,539) (171,195) (1,183) (330,417)
Fund balance - January 1 747,975 5,239,863 6,672,355 134,189 12,794,382
Fund balance - December 31 $685,475 $5,144,324 $6,501,160 $133,006 $12,463,965
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110
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.
American Rescue Plan Act Funds – accounts for American Rescue Plan Act funds
received by the City.
111
CITY OF LINO LAKES, MINNESOTA
SUBCOMBINING BALANCE SHEET
NONMAJOR SPECIAL REVENUE FUNDS
December 31, 2022
203 204 Cable 206
201 Economic TV and Federal
Program Development Communications 205 Blue Forfeitures -
Recreation Authority Fund Heron Days Justice
Assets
Cash and investments $ - $226,137 $253,328 $15,381 $25,607
Prepaid items - - - - -
Total assets $0 $226,137 $253,328 $15,381 $25,607
Liabilities and Fund Balance
Liabilities:
Accounts payable $ - $ - $ - $133 $663
Due to other governments - - - - -
Unearned revenue - - - - -
Total liabilities - - - 133 663
Fund balance:
Nonspendable - - - - -
Restricted - 225,000 - 15,248 24,944
Committed - 1,137 253,328 - -
Total fund balance 0 226,137 253,328 15,248 24,944
Total liabilities and fund balance $0 $226,137 $253,328 $15,381 $25,607
112
Statement 21
Total
210 213 Nonmajor
207 State Federal American Special
Narcotics 208 DUI 209 Other Forfeitures - 211 K-9 Rescue Plan Revenue
Forfeitures Forfeitures Forfeitures Treasury Unit Act Funds Funds
$39,006 $72,771 $1,699 $37,674 $14,890 $270,354 $956,847
- 1,500 - - - - 1,500
$39,006 $74,271 $1,699 $37,674 $14,890 $270,354 $958,347
$85 $1,270 $ - $ - $59 $ - $2,210
308 - - - - - 308
- - - - - 270,354 270,354
393 1,270 - - 59 270,354 272,872
- 1,500 - - - - 1,500
38,613 71,501 1,699 37,674 14,831 - 429,510
- - - - - - 254,465
38,613 73,001 1,699 37,674 14,831 0 685,475
$39,006 $74,271 $1,699 $37,674 $14,890 $270,354 $958,347
113
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, 2022
203 204 Cable 206
201 Economic TV and Federal
Program Development Communications 205 Blue Forfeitures -
Recreation Authority Fund Heron Days Justice
Revenues:
General property taxes $ - $ - $ - $10,000 $ -
Intergovernmental - - - 3,500 -
Charges for services - - 36,133 - -
Fines and forfeits - - - - -
Investment earnings (1,119)(9,645) (10,626)(472) -
Miscellaneous - 50 - 7,425 -
Total revenues (1,119)(9,595)25,507 20,453 0
Expenditures:
Current:
General government - - 2,339 - -
Public safety - - - - 8,263
Culture and recreation 2,387 - - 17,276 -
Community development - 1,107 - - -
Total expenditures 2,387 1,107 2,339 17,276 8,263
Revenues over (under) expenditures (3,506) (10,702)23,168 3,177 (8,263)
Other financing sources (uses):
Transfers out (20,626) - (40,000) - -
Net change in fund balance (24,132) (10,702) (16,832)3,177 (8,263)
Fund balance - January 1 24,132 236,839 270,160 12,071 33,207
Fund balance - December 31 $0 $226,137 $253,328 $15,248 $24,944
114
Statement 22
Total
210 213 Nonmajor
207 State Federal American Special
Narcotics 208 DUI 209 Other Forfeitures - 211 K-9 Rescue Plan Revenue
Forfeitures Forfeitures Forfeitures Treasury Unit Act Funds Funds
$ - $ - $ - $ - $ - $ - $10,000
- - - - - - 3,500
- - - - - - 36,133
7,258 8,970 2,300 - - - 18,528
(1,931)(2,843)(57) - (682) - (27,375)
- - - - 1,000 - 8,475
5,327 6,127 2,243 0 318 0 49,261
- - - - - - 2,339
11,326 4,799 1,919 - 1,719 - 28,026
- - - - - - 19,663
- - - - - - 1,107
11,326 4,799 1,919 0 1,719 0 51,135
(5,999)1,328 324 0 (1,401)0 (1,874)
- - - - - - (60,626)
(5,999)1,328 324 0 (1,401)0 (62,500)
44,612 71,673 1,375 37,674 16,232 - 747,975
$38,613 $73,001 $1,699 $37,674 $14,831 $0 $685,475
115
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116
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.
117
CITY OF LINO LAKES, MINNESOTA
SUBCOMBINING BALANCE SHEET
NONMAJOR DEBT SERVICE FUNDS
December 31, 2022
332 G.O. 336 G.O. 337 G.O.
315 TIF 335 G.O. Improvement Improvement
Certificates Bonds Bonds Bonds Bonds
of Indebtedness of 2007A of 2012A of 2013A of 2014A
Assets
Cash and investments $304,745 $140,433 $229,099 $316,275 $336,212
Special assessments receivable:
Due from county - - - - -
Deferred - - - 138,292 -
Total assets $304,745 $140,433 $229,099 $454,567 $336,212
Liabilities, Deferred Inflows of Resources, and Fund Balance
Liabilities:
Accounts payable $ - $318 $318 $318 $318
Deferred inflows of resources:
Unavailable revenue - - - 138,292 -
Fund balance:
Restricted 304,745 140,115 228,781 315,957 335,894
Total liabilities, deferred inflows of
resources, and fund balance $304,745 $140,433 $229,099 $454,567 $336,212
118
Statement 23
339 EDA 341 G.O. 343 G.O. Total
Lease 340 G.O. Utility Tax 345 G.O. Nonmajor
338 G.O. Revenue Capital Revenue Abatement 344 G.O. Utility Revenue 346 G.O. Debt
Bonds Bonds Note Bonds Bonds Bonds Bonds Bonds Service
of 2015A of 2015B of 2016A of 2016A of 2016C of 2018A of 2020A of 2021A Funds
$649,411 $346,902 $913 $253,451 $454,789 $1,704,560 $218,832 $191,484 $5,147,106
- - - - - 716 - - 716
- - - - - 378,353 - - 516,645
$649,411 $346,902 $913 $253,451 $454,789 $2,083,629 $218,832 $191,484 $5,664,467
$318 $318 $ - $318 $318 $318 $318 $318 $3,498
- - - - - 378,353 - - 516,645
649,093 346,584 913 253,133 454,471 1,704,958 218,514 191,166 5,144,324
$649,411 $346,902 $913 $253,451 $454,789 $2,083,629 $218,832 $191,484 $5,664,467
119
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, 2022
332 G.O. 336 G.O. 337 G.O.
315 TIF 335 G.O. Improvement Improvement 338 G.O.
Certificates of Bonds Bonds Bonds Bonds Bonds
Indebtedness of 2007A of 2012A of 2013A of 2014A of 2015A
Revenues:
General property taxes $245,535 $ - $178,794 $ - $ - $267,869
Special assessments - - - 39,000 - -
Investment earnings (12,938) (6,394) (2,610) (11,968) (14,501) (17,553)
Miscellaneous - - - - - -
Total revenues 232,597 (6,394) 176,184 27,032 (14,501) 250,316
Expenditures:
Debt service:
Principal 230,535 245,000 160,000 65,000 150,000 205,000
Interest and fiscal charges 3,308 29,173 7,269 7,368 12,922 48,031
Total expenditures 233,843 274,173 167,269 72,368 162,922 253,031
Revenues over (under) expenditures (1,246) (280,567) 8,915 (45,336) (177,423) (2,715)
Other financing sources (uses):
Transfers in - 272,504 - - 123,704 -
Net change in fund balance (1,246) (8,063) 8,915 (45,336) (53,719) (2,715)
Fund balance - January 1 305,991 148,178 219,866 361,293 389,613 651,808
Fund balance - December 31 $304,745 $140,115 $228,781 $315,957 $335,894 $649,093
120
Statement 24
339 EDA 341 G.O. 343 G.O. Total
Lease 340 G.O. Utility Tax 345 G.O. Nonmajor
Revenue Capital Revenue Abatement 344 G.O. Utility Revenue 346 G.O. Debt
Bonds Note Bonds Bonds Bonds Bonds Bonds Service
of 2015B of 2016A of 2016A of 2016C of 2018A of 2020A of 2021A Funds
$316,300 $ - $ - $325,054 $485,212 $ - $209,680 $2,028,444
- - - - 42,001 - - 81,001
(6,384) (682) (11,049) (6,257) (55,269) (11,311) (268) (157,184)
- 37,699 - - - - - 37,699
309,916 37,017 (11,049) 318,797 471,944 (11,311) 209,412 1,989,960
185,000 33,825 140,000 290,000 390,000 230,000 - 2,324,360
114,831 3,874 19,968 10,474 248,356 119,218 37,055 661,847
299,831 37,699 159,968 300,474 638,356 349,218 37,055 2,986,207
10,085 (682) (171,017) 18,323 (166,412) (360,529) 172,357 (996,247)
- - 156,100 - - 348,400 - 900,708
10,085 (682) (14,917) 18,323 (166,412) (12,129) 172,357 (95,539)
336,499 1,595 268,050 436,148 1,871,370 230,643 18,809 5,239,863
$346,584 $913 $253,133 $454,471 $1,704,958 $218,514 $191,166 $5,144,324
121
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122
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.
Capital Equipment Revolving – to account for pay-as-you-go capital equipment financing
and financing of capital equipment through donations.
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 Fund – to account for the financing of 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.
Comp Plan Update – this fund accounts for the financing sources received and
expenditures incurred to update the City’s Comprehensive Plan.
Pheasant Run Reconstruction – to account for the financing of the Pheasant Run street
reconstruction project.
123
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124
CITY OF LINO LAKES, MINNESOTA
SUBCOMBINING BALANCE SHEET Statement 25
NONMAJOR CAPITAL PROJECT FUNDS Page 1 of 2
December 31, 2022
402 Capital 403 Office 405 411 Tax
301 Closed Equipment Equipment Dedicated Increment
Bond Fund Revolving Revolving Parks Financing 1-5
Assets
Cash and investments $449,305 $704,393 $46,626 $1,972,857 $52,186
Advances to other funds 125,763 - - - -
Taxes receivable:
Due from county - - - - -
Special assessments receivable:
Due from county - - - - -
Delinquent - - - - -
Deferred - - - - -
Total assets $575,068 $704,393 $46,626 $1,972,857 $52,186
Liabilities, Deferred Inflows of Resources, and Fund Balance
Liabilities:
Accounts payable $106,656 $43,046 $ - $15,910 $ -
Due to other governments - - - - 52,186
Advances from other funds - - - - -
Retainage payable - - - 7,984 -
Unearned revenue - 42,579 - - -
Total liabilities 106,656 85,625 0 23,894 52,186
Deferred inflows of resources:
Unavailable revenue - - - - -
Fund balance:
Restricted - - - 1,948,963 -
Assigned 468,412 618,768 46,626 - -
Unassigned - - - - -
Total fund balance 468,412 618,768 46,626 1,948,963 0
Total liabilities, deferred inflows of
resources, and fund balance $575,068 $704,393 $46,626 $1,972,857 $52,186
125
CITY OF LINO LAKES, MINNESOTA
SUBCOMBINING BALANCE SHEET
NONMAJOR CAPITAL PROJECT FUNDS
December 31, 2022
417 Tax 418 Tax 419 Tax 421
Increment Increment Increment Pavement
Financing 1-10 Financing 1-11 Financing 1-12 Management
Assets
Cash and investments $ - $ - $218,655 $435,953
Advances to other funds - - - -
Taxes receivable:
Due from county 3,003 957 159 -
Special assessments receivable:
Due from county - - - -
Delinquent - - - -
Deferred - - - -
Total assets $3,003 $957 $218,814 $435,953
Liabilities, Deferred Inflows of Resources, and Fund Balance
Liabilities:
Accounts payable $ - $ - $ - $39,127
Due to other governments - - - -
Advances from other funds - 34,407 - -
Retainage payable - - - 57,703
Unearned revenue - - - -
Total liabilities 0 34,407 0 96,830
Deferred inflows of resources:
Unavailable revenue - - - -
Fund balance:
Restricted 3,003 - 218,814 20,000
Assigned - - - 319,123
Unassigned - (33,450) - -
Total fund balance 3,003 (33,450) 218,814 339,123
Total liabilities, deferred inflows of
resources, and fund balance $3,003 $957 $218,814 $435,953
126
Statement 25
Page 2 of 2
Total
422 Surface 424 Surface 425 487 Nonmajor
Water 423 Street Water Park and Trail 484 Comp Pheasant Run Capital
Management Reconstruction Maintenance Improvements Plan Update Reconstruction Project Funds
$2,130,115 $558,914 $ -$180,990 $ - $457,457 $7,207,451
- - - - - - 125,763
- - - - - - 4,119
1,302 461 - - - - 1,763
219 - - - - - 219
823,765 30,260 - - - - 854,025
$2,955,401 $589,635 $0 $180,990 $0 $457,457 $8,193,340
$407,276 $ - $ -$ - $ -$6,335 $618,350
- - - - - - 52,186
- - - - 1,729 -36,136
22,998 - - - - -88,685
- - - - - - 42,579
430,274 0 0 0 1,729 6,335 837,936
823,984 30,260 - - - - 854,244
- - - - 451,122 2,641,902
1,701,143 559,375 -180,990 - - 3,894,437
- - - - (1,729)-(35,179)
1,701,143 559,375 0 180,990 (1,729) 451,122 6,501,160
$2,955,401 $589,635 $0 $180,990 $0 $457,457 $8,193,340
127
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, 2022
402 Capital 403 Office 405 411 Tax
301 Closed Equipment Equipment Dedicated Increment
Bond Fund Revolving Revolving Parks Financing 1-5
Revenues:
General property taxes $ - $150,000 $25,000 $ - $ -
Tax increment - - - - 52,186
Special assessments - - - - -
Charges for services - - - 622,262 -
Investment earnings (16,548) (24,204) (1,494) (75,661) -
Miscellaneous - 121,881 - - -
Total revenues (16,548) 247,677 23,506 546,601 52,186
Expenditures:
Current:
General government 12,483 - 16,178 - -
Public safety - 32,095 3,351 - -
Public works - - - - -
Culture and recreation - - 297 38,073 -
Community development - - 4,625 - 447,538
Capital outlay:
Public safety 191,542 136,328 - - -
Public works - 32,705 - -
Culture and recreation - - - 338,536 -
Total expenditures 204,025 201,128 24,451 376,609 447,538
Revenues over (under) expenditures (220,573) 46,549 (945) 169,992 (395,352)
Other financing sources (uses):
Transfers in - 271,750 - - -
Transfers out - - - - -
Proceeds from sale of capital assets - 48,952 - - -
Total other financing sources (uses) 0 320,702 0 0 0
Net change in fund balance (220,573) 367,251 (945) 169,992 (395,352)
Fund balance - January 1 688,985 251,517 47,571 1,778,971 395,352
Fund balance - December 31 $468,412 $618,768 $46,626 $1,948,963 $0
128
Statement 26
Page 1 of 2
417 Tax 418 Tax 419 Tax 421 422 Surface
Increment Increment Increment Pavement Water 423 Street
Financing 1-10 Financing 1-11 Financing 1-12 Management Management Reconstruction
$ - $ - $ - $782,224 $ - $ -
135,057 382,521 223,500 - - -
- - - - 221,099 14,764
- - - - 423,466 -
(1,729) - (9,062) (29,278) (72,749) (23,218)
- - - - 68,476 -
133,328 382,521 214,438 752,946 640,292 (8,454)
- - - - - -
- - - - - -
- - - 1,309,125 105,958 -
- - - - - -
1,014 2,966 179,528 - - -
- - - - - -
- - - 67,103 584,026 -
- - - - - -
1,014 2,966 179,528 1,376,228 689,984 0
132,314 379,555 34,910 (623,282) (49,692) (8,454)
- - - 450,653 - -
(130,778) - - (460,896) - -
- - - - - -
(130,778) 0 0 (10,243) 0 0
1,536 379,555 34,910 (633,525) (49,692) (8,454)
1,467 (413,005) 183,904 972,648 1,750,835 567,829
$3,003 ($33,450) $218,814 $339,123 $1,701,143 $559,375
129
CITY OF LINO LAKES, MINNESOTA
SUBCOMBINING STATEMENT OF REVENUES,Statement 26
EXPENDITURES AND CHANGES IN FUND BALANCE Page 2 of 2
NONMAJOR CAPITAL PROJECT FUNDS
For The Year Ended December 31, 2022
Total
424 Surface 425 487 Nonmajor
Water Park and Trail 484 Comp Pheasant Run Capital
Maintenance Improvements Plan Update Reconstruction Project Funds
Revenues:
General property taxes $75,000 $ - $ - $1,032,224
Tax increment - - - - 793,264
Special assessments - - - - 235,863
Charges for services - - - - 1,045,728
Investment earnings (6,390) (7,266) (253) - (267,852)
Miscellaneous - - - - 190,357
Total revenues (6,390) 67,734 (253) 0 3,029,584
Expenditures:
Current:
General government - - 54,665 - 83,326
Public safety - - - - 35,446
Public works 150,296 16,740 - - 1,582,119
Culture and recreation - - - - 38,370
Community development - - - - 635,671
Capital outlay:
Public safety - - - - 327,870
Public works - 79,790 - 9,774 773,398
Culture and recreation - - - - 338,536
Total expenditures 150,296 96,530 54,665 9,774 3,814,736
Revenues over (under) expenditures (156,686) (28,796) (54,918) (9,774) (785,152)
Other financing sources (uses):
Transfers in - 15,000 35,000 460,896 1,233,299
Transfers out (76,620) - - - (668,294)
Proceeds from sale of capital assets - - - - 48,952
Total other financing sources (uses) (76,620) 15,000 35,000 460,896 613,957
Net change in fund balance (233,306) (13,796) (19,918) 451,122 (171,195)
Fund balance - January 1 233,306 194,786 18,189 - 6,672,355
Fund balance - December 31 $0 $180,990 ($1,729) $451,122 $6,501,160
130
STATISTICAL SECTION (UNAUDITED)
131
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132
This part of the City of Lino Lakes, Minnesota's Annual Comprehensive Financial Report presents detailed
information as a context for understanding what the information in the financial statements, note disclosures
and required supplementary information says about the City's overall financial health.
Table
Number
Financial Trends Tables 1-4
These tables contain trend information to help the reader understand how the City's financial
performance and well-being have changed over time.
Revenue Capacity Tables 5-8
These tables contain information to help the reader assess the City's most significant local
revenue source, the property tax.
Debt Capacity Tables 9-12
These tables present information to help the reader assess the affordability of the City's current
levels of outstanding debt and the City's ability to issue additional debt in the future.
Demographic and Economic Information Tables 13-14
These tables offer demographic and economic indicators to help the reader understand the
environment wihthin which the City's financial activities take place.
Operating Information Tables 15-17
These tables contain service and infrastructure data to help the reader understand how the
information in the City's financial report relates to the services the City provides and the
activities it performs.
STATISTICAL SECTION (UNAUDITED)
Contents
133
CITY OF LINO LAKES, MINNESOTA
NET POSITION BY COMPONENT
Last Ten Fiscal Years
(Accrual Basis of Accounting)
2013 2014 2015 2016
Governmental activities:
Net investment in capital assets $22,241,821 $19,540,807 $18,230,746 $18,597,344
Restricted 11,000,033 8,666,357 8,635,293 13,342,852
Unrestricted 16,849,636 20,527,704 13,888,120 10,187,254
Total governmental activities net position $50,091,490 $48,734,868 $40,754,159 $42,127,450
Business-type activities:
Net investment in capital assets $28,423,284 $27,556,022 $29,127,829 $31,860,610
Unrestricted 12,999,182 13,888,278 14,672,630 13,863,447
Total business-type activities net position $41,422,466 $41,444,300 $43,800,459 $45,724,057
Primary government:
Net investment in capital assets $50,665,105 $47,096,829 $47,358,575 $50,457,954
Restricted 11,000,033 8,666,357 8,635,293 13,342,852
Unrestricted 29,848,818 34,415,982 28,560,750 24,050,701
Total primary government net position $91,513,956 $90,179,168 $84,554,618 $87,851,507
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
2017 2018 2019 2020 2021 2022
$22,868,259 $24,640,555 $28,433,053 $31,960,308 $38,987,698 $43,292,333
11,730,147 10,579,817 12,390,431 13,446,203 13,889,250 10,200,962
12,017,212 16,577,520 17,640,035 18,686,238 21,975,414 21,078,214
$46,615,618 $51,797,892 $58,463,519 $64,092,749 $74,852,362 $74,571,509
$31,831,950 $32,709,079 $36,390,820 $43,366,197 $43,566,016 $49,792,563
14,846,045 15,570,827 16,237,228 16,054,144 16,425,602 14,574,403
$46,677,995 $48,279,906 $52,628,048 $59,420,341 $59,991,618 $64,366,966
$54,700,209 $57,349,634 $64,823,873 $75,326,505 $82,553,714 $93,084,896
11,730,147 10,579,817 12,390,431 13,446,203 13,889,250 10,200,962
26,863,257 32,148,347 33,877,263 34,740,382 38,401,016 35,652,617
$93,293,613 $100,077,798 $111,091,567 $123,513,090 $134,843,980 $138,938,475
135
CITY OF LINO LAKES, MINNESOTA
CHANGES IN NET POSITION
Last Ten Fiscal Years
(Accrual Basis of Accounting)
2013 2014 2015 2016
Expenses
Governmental activities:
General government $1,566,388 $2,036,550 $2,016,351 $2,456,864
Public safety 3,950,197 4,107,759 5,135,865 6,567,523
Public works 5,376,671 5,880,030 7,971,712 6,228,893
Culture and recreation - - - -
Conservation of natural resources 141,204 159,649 186,111 216,905
Community development 404,726 407,448 432,268 454,144
Interest and fees on long-term debt 951,842 618,680 632,876 831,529
Total governmental activities expenses 12,391,028 13,210,116 16,375,183 16,755,858
Business-type activities:
Water 927,800 965,641 1,394,897 1,367,693
Sewer 1,584,395 1,628,258 2,089,842 1,850,962
Storm water - - - -
Total business-type activities expenses 2,512,195 2,593,899 3,484,739 3,218,655
Total primary government expenses $14,903,223 $15,804,015 $19,859,922 $19,974,513
Program revenues
Governmental activities:
Charges for services:
General government $93,118 $103,072 $818,468 $520,231
Public safety 697,584 763,470 199,498 1,359,426
Public works 632,002 621,221 603,866 865,327
Culture and recreation - - - -
Conservation of natural resources 1,347 1,882 - -
Community development 28,118 39,395 - -
Operating grants and contributions 527,368 840,676 526,107 722,858
Capital grants and contributions 941,960 335,733 1,176,732 5,046,307
Total governmental activities program revenues 2,921,497 2,705,449 3,324,671 8,514,149
Business-type activities:
Charges for services:
Water 1,208,742 965,425 1,014,836 1,094,897
Sewer 1,516,397 1,564,099 1,621,633 1,659,322
Storm water - - - -
Operating grants and contributions - 263,024 263,024 -
Capital grants and contributions 883 1,035 3,035,031 1,543,947
Total business-type activities 2,726,022 2,793,583 5,934,524 4,298,166
Total primary government program revenues $5,647,519 $5,499,032 $9,259,195 $12,812,315
136
Table 2
Page 1 of 2
2017 2018 2019 2020 2021 2022
$2,395,633 $2,345,386 $2,466,130 $4,197,819 $2,828,407 $3,117,688
5,166,538 4,749,394 5,053,511 4,867,134 4,706,881 6,512,493
5,492,395 5,384,522 5,810,919 4,118,477 6,260,599 6,377,440
- - - - - 4,029,146
200,016 201,590 183,982 161,556 178,581 235,376
459,455 576,794 686,421 660,660 791,930 884,336
518,897 414,607 498,587 733,207 654,287 562,248
14,232,934 13,672,293 14,699,550 14,738,853 15,420,685 21,718,727
1,245,249 1,332,755 1,322,811 1,532,282 1,621,486 3,019,350
1,901,821 1,964,471 2,002,711 2,199,865 2,186,992 2,347,539
- - - - - 251,478
3,147,070 3,297,226 3,325,522 3,732,147 3,808,478 5,618,367
$17,380,004 $16,969,519 $18,025,072 $18,471,000 $19,229,163 $27,337,094
$550,117 $562,816 $612,237 $587,888 $892,386 $699,316
2,249,152 1,591,658 1,255,363 1,235,829 1,688,606 1,616,634
801,633 448,009 1,273,900 1,106,248 2,528,275 1,574,335
- - - - - 1,046,848
- - - - - -
- - - - - -
1,106,014 861,429 870,532 2,470,024 1,019,752 1,119,449
4,141,383 5,187,023 6,820,419 6,894,207 7,931,093 2,800,604
8,848,299 8,650,935 10,832,451 12,294,196 14,060,112 8,857,186
1,150,834 1,217,589 1,172,580 1,341,559 1,683,290 1,845,312
1,698,963 1,753,712 1,771,143 1,803,231 1,892,040 1,952,299
- - - - - 486,069
- - - 42,152 - -
836,029 1,242,032 2,894,794 2,887,266 752,403 5,268,556
3,685,826 4,213,333 5,838,517 6,074,208 4,327,733 9,552,236
$12,534,125 $12,864,268 $16,670,968 $18,368,404 $18,387,845 $18,409,422
137
CITY OF LINO LAKES, MINNESOTA
CHANGES IN NET POSITION
Last Ten Fiscal Years
(Accrual Basis of Accounting)
2013 2014 2015 2016
Net (expense) revenue:
Governmental activities ($9,469,531) ($10,504,667) ($13,050,512) ($8,241,709)
Business-type activities 213,827 199,684 2,449,785 1,079,511
Total primary government, net (9,255,704) (10,304,983) (10,600,727)(7,162,198)
General revenues and other changes in net position:
Governmental activities:
Property taxes 8,563,595 8,806,886 9,243,236 9,343,500
Unrestricted grants and contributions 4,442 4,443 5,363 91,385
Unrestricted investment earnings (54,204) 265,695 112,961 210,142
Gain on disposal of capital assets - 1,727 17,836 66,255
Special item - withdrawal from fire district - - - 1,333,166
Transfers (353,304)69,294 66,834 (914,414)
Total governmental activities 8,160,529 9,148,045 9,446,230 10,130,034
Business-type activities:
Unrestricted investment earnings (44,773) 154,468 51,167 107,119
Gain on disposal of capital assets - - - -
Transfers 353,304 (69,294)(66,834)914,414
Total business-type activities 308,531 85,174 (15,667)1,021,533
Total primary government $8,469,060 $9,233,219 $9,430,563 $11,151,567
Change in net position:
Governmental activities ($1,309,002) ($1,356,622) ($3,604,282) $1,888,325
Business-type activities 522,358 284,858 2,434,118 2,101,044
Total primary government change in net position ($786,644) ($1,071,764) ($1,170,164) $3,989,369
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
2017 2018 2019 2020 2021 2022
($5,384,635) ($5,021,358) ($3,867,099) ($2,444,657) ($1,360,573) ($12,861,541)
538,756 916,107 2,512,995 2,342,061 519,255 3,933,869
(4,845,879) (4,105,251) (1,354,104) (102,596) (841,318) (8,927,672)
9,753,971 10,229,691 10,706,977 11,259,043 12,006,161 12,622,388
181,712 59,508 38,926 47,188 6,587 2,117,908
207,792 369,485 1,029,944 684,384 (171,260) (1,139,063)
38,022 17,318 68,472 150,041 387,972 66,852
- - - - - -
(308,694) (472,370) (1,311,593) (4,066,269) (109,774) (1,142,554)
9,872,803 10,203,632 10,532,726 8,074,387 12,119,686 12,525,531
106,488 213,434 523,554 383,963 (86,764) (645,918)
- - - - 29,012 -
308,694 472,370 1,311,593 4,066,269 109,774 1,142,554
415,182 685,804 1,835,147 4,450,232 52,022 496,636
$10,287,985 $10,889,436 $12,367,873 $12,524,619 $12,171,708 $13,022,167
$4,488,168 $5,182,274 $6,665,627 $5,629,730 $10,759,113 ($336,010)
953,938 1,601,911 4,348,142 6,792,293 571,277 4,430,505
$5,442,106 $6,784,185 $11,013,769 $12,422,023 $11,330,390 $4,094,495
139
CITY OF LINO LAKES, MINNESOTA
FUND BALANCES, GOVERNMENTAL FUNDS
Last Ten Fiscal Years
(Modified Accrual Basis of Accounting)
2013 2014 2015 2016
General Fund:
Nonspendable $176,797 $253,471 $220,677 $225,114
Committed - - - -
Unassigned 5,209,286 5,053,064 5,725,736 6,031,077
Total general fund $5,386,083 $5,306,535 $5,946,413 $6,256,191
All other governmental funds:
Nonspendable 101,710 101,302 101,177 101,220
Restricted 3,651,550 2,830,526 2,637,638 6,502,424
Committed 121,075 152,078 163,239 170,950
Assigned 15,710,702 18,027,773 15,022,852 15,778,480
Unassigned (3,393,547) (375,851) (3,815,304) (978,496)
Total all other governmental funds $16,191,490 $20,735,828 $14,109,602 $21,574,578
Total all funds $21,577,573 $26,042,363 $20,056,015 $27,830,769
140
Table 3
2017 2018 2019 2020 2021 2022
$243,317 $286,186 $296,907 $315,224 $356,619 $518,196
- - 443,900 425,000 71,370 58,600
6,573,608 6,599,956 6,052,388 6,787,498 7,719,761 7,509,721
$6,816,925 $6,886,142 $6,793,195 $7,527,722 $8,147,750 $8,086,517
101,659 101,998 102,842 102,076 208,573 152,038
5,289,641 9,824,255 6,650,462 8,206,540 8,437,406 8,248,742
175,401 182,613 175,485 470,047 531,131 254,465
14,581,669 19,195,652 19,672,706 18,943,415 19,533,784 19,492,211
(2,909,173) (2,935,459) (3,171,161) (3,129,676) (2,931,318) (2,688,775)
$17,239,197 $26,369,059 $23,430,334 $24,592,402 $25,779,576 $25,458,681
$24,056,122 $33,255,201 $30,223,529 $32,120,124 $33,927,326 $33,545,198
141
CITY OF LINO LAKES, MINNESOTA
CHANGES IN FUND BALANCES, GOVERNMENTAL FUNDS
Last Ten Fiscal Years
2013 2014 2015 2016
Revenues:
Property taxes $8,475,214 $8,612,011 $8,950,507 $9,369,090
Licenses and permits 431,654 407,681 551,202 895,581
Special assessments 2,130,519 1,278,202 703,141 4,400,635
Intergovernmental 500,963 823,025 679,627 706,944
Charges for services 717,300 731,640 696,501 1,293,556
Fines and forfeits 119,079 149,653 127,803 251,653
Investment earnings (53,466) 265,794 112,915 210,142
Miscellaneous 384,749 767,477 766,072 417,448
Total revenues 12,706,012 13,035,483 12,587,768 17,545,049
Expenditures:
Current:
General government 1,569,722 1,692,175 1,643,966 1,845,667
Public safety 3,744,957 3,845,732 11,895,482 4,333,080
Public works 3,956,766 4,156,497 4,779,696 3,203,837
Culture and recreation - - - -
Conservation of natural resources 134,127 149,292 191,038 201,635
Community development 418,533 402,750 422,935 425,402
Capital outlay 291,135 674,488 1,566,057 3,044,615
Debt service:
Principal 2,214,000 3,664,000 2,802,511 2,769,525
Interest and fiscal charges 774,172 696,780 542,166 816,362
Bond issuance costs 17,137 - 62,831 98,906
Total expenditures 13,120,549 15,281,714 23,906,682 16,739,029
Revenues over (under) expenditures (414,537) (2,246,231) (11,318,914) 806,020
Other financing sources (uses):
Proceeds from sale of capital assets 16,727 1,727 54,522 72,182
Insurace recovery - - - -
Issuance of debt 808,000 3,140,000 8,606,250 5,464,000
Premium on bonds issued 6,558 - 114,960 41,497
Payment to refunded bond escrow agent (435,000) - - -
Transfers in 1,722,541 2,608,534 3,392,971 3,521,180
Transfers out (1,650,817) (2,539,240) (3,336,137) (3,241,959)
Total other financing sources (uses) 468,009 3,211,021 8,832,566 5,856,900
Special item - withdrawal from fire district - - - 1,111,834
Net change in fund balance $53,472 $964,790 ($2,486,348) $7,774,754
Debt service as a percentage of
Noncapital expenditures 23.3% 29.9% 15.0% 26.2%
Debt service as a percentage of
Total expenditures 22.8% 28.5% 14.0% 21.4%
142
Table 4
2017 2018 2019 2020 2021 2022
$9,772,741 $10,215,761 $10,685,592 $11,232,374 $12,063,089 $12,623,407
1,447,571 1,260,046 941,569 972,450 1,400,755 1,348,912
2,283,974 2,005,970 1,935,178 987,053 1,597,697 2,156,808
1,080,953 3,453,300 688,389 2,597,744 1,170,678 3,393,074
1,327,781 1,003,896 1,862,803 1,609,627 3,102,712 2,739,431
613,593 137,940 131,936 160,279 113,359 79,669
207,792 369,485 1,029,944 684,384 (171,260) (1,139,063)
410,640 323,379 265,130 246,599 508,253 906,901
17,145,045 18,769,777 17,540,541 18,490,510 19,785,283 22,109,139
1,952,669 1,948,909 2,007,741 3,412,600 2,257,879 2,504,260
4,360,517 4,575,957 4,720,122 4,744,173 5,027,661 5,792,661
3,414,412 3,148,058 3,538,624 3,083,366 2,929,603 3,308,439
- - - - - 3,723,278
183,392 199,026 207,919 160,884 182,247 224,980
433,144 572,910 680,419 665,405 822,007 914,055
2,152,848 3,469,208 7,444,939 6,387,441 5,499,595 3,582,771
8,058,525 3,130,600 2,815,075 2,855,000 3,149,000 2,324,360
640,029 437,659 562,471 629,282 699,782 662,078
- - - - 49,097 -
21,195,536 17,482,327 21,977,310 21,938,151 20,616,871 23,036,882
(4,050,491) 1,287,450 (4,436,769) (3,447,641) (831,588) (927,743)
103,328 49,391 77,986 240,842 398,355 48,952
- - 711,854 - - -
311,000 7,218,900 388,535 4,624,235 1,815,000 -
- 401,193 - 435,623 102,502 -
- - - - - -
6,984,443 4,266,440 2,777,663 4,122,789 3,240,042 3,371,475
(7,122,927) (4,024,295) (2,550,941) (4,079,253) (2,917,109) (2,874,812)
275,844 7,911,629 1,405,097 5,344,236 2,638,790 545,615
- - - - - -
($3,774,647)$9,199,079 ($3,031,672)$1,896,595 $1,807,202 ($382,128)
45.4%25.5%23.2%22.4%24.0%15.0%
41.0%20.4%15.4%15.9%18.7%13.0%
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
2013 $13,693,905 $2,571,769 $336,047 $16,601,721 46.774 $1,519,857,242
2014 13,646,798 2,450,473 341,974 16,439,245 46.683 1,509,921,169
2015 15,455,516 2,536,783 347,316 18,339,615 43.770 1,694,366,064
2016 15,472,329 2,609,482 359,006 18,440,817 46.019 1,699,288,883
2017 16,480,328 2,767,099 396,378 19,643,805 45.140 1,808,417,118
2018 17,879,879 2,966,548 442,867 21,289,294 42.826 1,959,826,108
2019 18,920,892 3,294,449 471,895 22,687,236 41.817 2,082,803,803
2020 20,781,383 3,686,997 419,457 24,887,837 39.870 2,294,753,477
2021 22,250,844 3,710,390 530,211 26,491,445 40.109 2,435,156,410
2022 23,932,066 3,587,941 388,342 27,908,349 40.154 2,587,650,762
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
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
2020 31.803 8.067 39.870 34.059 33.078 5.048 72.185 112.055
2021 33.235 6.874 40.109 31.572 31.567 4.420 67.559 107.668
2022 33.262 6.892 40.154 31.074 29.254 4.624 64.952 105.106
The majority of the City is serviced by School District 12. Rates for debt service are based on each year's requirements
Source: Anoka County
City Direct Rate Overlapping Rates
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 $390,078 1 1.40% $ - -
US Home Corporation 304,069 2 1.09% - -
Minnegasco Inc 283,558 3 1.02% - -
Target Corporation 221,400 4 0.79% 210,824 1 1.27%
Biynah MN WI LLC 189,748 5 0.68% - -
Gargaro Properties LLC 139,600 6 0.50% 85,908 7 0.52%
Tomas Commercial Real Estate Holdings LLC 103,928 7 0.37% - -
Marmon/Keystone Corp 98,850 8 0.35% 77,462 8 0.47%
Kohls Illinois Inc 94,420 9 0.34% 104,810 5 0.63%
Lino Lakes Assisted Living LLC 84,803 10 0.30% - -
Lino Lakes Realty LLC - - 181,810 2 1.10%
Xcel Energy - - 176,456 3 1.06%
Moline Concrete Products - - 110,333 4 0.66%
Taylor Corporation - - 97,230 6 0.59%
Centerpoint Energy - - 65,794 9 0.40%
EOC Lino Lakes LLC - - 59,250 10 0.36%
Total $1,910,454 6.85% $1,169,877 7.05%
Source: Anoka County
2022 2013
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
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%
2020 8,368,756 2,122,762 10,491,518 10,415,622 99.3%
2021 9,232,367 1,909,448 11,141,815 11,055,781 99.2%
2022 9,790,843 2,028,444 11,819,287 11,777,785 99.6%
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
$119,235 $8,214,146 100.0%$1,482 0.6%
65,599 8,295,585 100.0%459 0.3%
53,854 8,684,684 100.0%1,388 0.3%
33,092 9,056,056 100.0%2,372 0.3%
50,816 9,490,504 100.0%1,351 0.4%
44,627 9,774,099 100.0%2,633 0.1%
76,872 10,058,115 100.0%(2,699) 0.3%
69,592 10,485,214 99.9%6,304 0.7%
73,248 11,129,029 99.9%12,786 0.1%
- 11,777,785 99.6%41,502 0.4%
149
CITY OF LINO LAKES, MINNESOTA
RATIOS OF OUTSTANDING DEBT BY TYPE
Last Ten Fiscal Years
Governmental Activities
General Special Other
Fiscal Obligation Assessment Long-Term
Year Bonds Bonds Debt
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 16,780,831 7,795,000 3,165,250
2017 12,896,518 4,905,000 2,174,725
2018 19,291,813 3,890,000 1,271,025
2019 18,057,829 2,855,000 1,064,485
2020 21,533,432 1,805,000 793,720
2021 21,551,462 845,000 434,720
2022 19,631,753 630,000 170,360
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 2022 from the Bureau of Economic Analysis Report
150
Table 9
Total Percentage Percentage
Primary of Assessed of Personal Per
Government Market Value Income Capita
$19,280,000 1.27%0.13%$925
18,756,000 1.24%0.12%888
24,717,291 1.46%0.15%1,205
27,741,081 1.63%0.17%1,334
19,976,243 1.10%0.11%946
24,452,838 1.25%0.13%1,111
21,977,314 1.03%0.12%999
24,132,152 1.05%0.12%1,128
22,831,182 0.94%0.10%1,075
20,432,113 0.79%(1)945
151
CITY OF LINO LAKES, MINNESOTA
RATIOS OF NET GENERAL BONDED DEBT
Last Ten Fiscal Years
General Special Total
Fiscal Obligation Assessment Primary
Year Bonds Bonds Government
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 16,780,831 7,795,000 24,575,831
2017 12,896,518 4,905,000 17,801,518
2018 19,291,813 3,890,000 23,181,813
2019 18,057,829 2,855,000 20,912,829
2020 21,533,432 1,805,000 23,338,432
2021 21,551,462 845,000 22,396,462
2022 19,631,753 630,000 20,261,753
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)
$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
1,181 8,420,263 17,711,818 1.04%851
843 5,171,905 14,570,863 0.81%690
1,054 4,456,461 19,794,252 1.01%900
951 4,772,799 17,034,565 0.80%774
1,091 5,399,895 18,595,307 0.81%869
1,055 5,241,849 17,154,613 0.70%808
937 5,147,106 15,114,647 0.58%699
153
CITY OF LINO LAKES, MINNESOTA
DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT Table 11
As of December 31, 2022
Estimated
Estimated Share of
Debt Percentage Overlapping
Outstanding Applicable*Debt
Overlapping debt:
Anoka County $42,415,000 6.1%$2,587,315
ISD 12 (Centennial)129,869,418 43.1%55,973,719
ISD 624 (White Bear Lake)375,050,000 3.1%11,626,550
ISD 831 (Forest Lake)157,255,000 7.1%11,165,105
Metropolitan Council 1,717,186,171 0.6%10,303,117
Total overlapping 91,655,806
City of Lino Lakes direct debt 19,625,360 100%19,625,360
Total direct and overlapping debt $111,281,166
*For debt repaid with property taxes, the percentage of overlapping debt applicable is estimated using taxable assessed
property values. Applicable percentages were estimated by determining the portion of another governmental unit's taxable
assessed value that is within the City's boundaries and dividing it by each unit's total taxable assessed value.
Overlapping governments are those that coincide, at least in part, with the geographic boundaries of the City. This schedule
estimates the portion of the outstanding debt of those overlapping governments that is borne by the residents and businesses
of the City. This process recognizes that, when considering the City's ability to issue and repay long-term debt, the entire debt
burden borne by the residents and businesses should be taken into account. However, this does not imply that every taxpayer
is a resident, and therefore responsible for repaying the debt, of each overlapping government.
Source: Anoka County/City of Lino Lakes Official Statements
154
CITY OF LINO LAKES, MINNESOTA
LEGAL DEBT MARGIN INFORMATION Table 12
Last Ten Fiscal Years
Debt limit:
Market value $2,680,361,000
Applicable percentage 3%
80,410,830
Debt applicable to limit:
Total bonded debt 20,432,113
Less:
Special assessment bonds (627,545)
Tax abatement bonds (305,000)
Tax increment bonds (543,212)
Utility revenue bonds (6,668,467)
12,287,889
Legal debt margin $68,122,941
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
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
2020 22,410 71,534,937 13,217,152 58,317,785 18.48% 590
2021 21,236 76,205,334 13,901,182 62,304,152 18.24% 655
2022 21,629 80,410,830 12,287,889 68,122,941 15.28% 568
Legal Debt Margin Calculation for Fiscal Years 2012 Through 2021
Legal Debt Margin Calculation for Fiscal Year 2022
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
2013 20,833 $14,496,708 $42,748 6,399 4.5%
2014 21,129 15,396,593 45,029 6,361 3.4%
2015 20,519 16,139,868 46,885 6,394 3.3%
2016 20,803 16,599,918 47,864 6,388 3.9%
2017 21,117 17,383,717 49,583 6,499 3.1%
2018 22,000 18,152,170 51,277 6,560 3.9%
2019 21,995 18,850,155 52,722 6,576 3.2%
2020 21,399 20,045,489 55,694 6,654 4.8%
2021 21,236 21,799,730 59,397 6,488 2.5%
2022 21,629 Not available Not available 6,483 3.0%
Sources:
(1) Estimates from Metropolitan Council, except for 2020 which is per the U.S. Census and 2022 which is a city estimate
(2) Information from Bureau of Economic Analysis Report. Anoka County statistics used as local information is unavailable.
(3) Information from ISD #12 Financial Statements and Supplementary Information
(4) Information from MN Department of Employment and Economic Development. Anoka County statistics used as local
information is unavailable.
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 447 1 24.8% 460 1 25.0%
ISD 12 - Centennial School District 391 2 21.7% 362 2 19.7%
Target Corporation 200 3 11.1% 150 4 8.1%
Anoka County Juvenile Center 130 4 7.2% 120 6 6.5%
Molin Concrete 130 5 7.2% 120 7 6.5%
Rehbein Transit 130 6 7.2% 100 10 5.4%
Kohls 123 7 6.8% 120 8 6.5%
Distribution Alternatives 120 8 6.7% - - -
City of Lino Lakes 70 9 3.9% - - -
Northern Wholesale 61 10 3.4% - - -
Taylor Corporation - - - 160 3 8.7%
Curtis 1000 - - - 130 5 7.1%
YMCA - - - 120 9 6.5%
Total 1,802 1,842
(1)The statistic for total City employment is not available, therefore the percentage represents the percentage of
the top ten listed.
Source: Employer Surveys/City of Lino Lakes Official Statements
2022 2013
157
CITY OF LINO LAKES, MINNESOTA
FULL-TIME EQUIVALENT CITY GOVERNMENT EMPLOYEES BY FUNCTION/PROGRAM
Last Ten Fiscal Years
2013 2014 2015 2016
General government:
Administration 3.50 3.50 3.50 4.00
Finance 3.00 3.00 3.00 3.50
Planning and zoning 1.00 1.00 1.00 1.00
Total general government 7.50 7.50 7.50 8.50
Public safety:
Police - sworn officers 25.00 25.00 26.00 27.00
Police - civilians 3.00 4.00 4.00 4.50
Fire - 1.00 1.00 1.50
Building inspection 2.50 2.00 2.00 2.50
Total public safety 30.50 32.00 33.00 35.50
Public works:
Streets 7.00 7.00 7.00 6.50
Fleet 1.00 1.00 1.00 1.50
Total public works 8.00 8.00 8.00 8.00
Culture and recreation:
Parks 5.20 5.20 5.20 5.20
Recreation 3.20 3.20 3.20 2.20
Rookery activity center - - - -
Total culture and recreation 8.40 8.40 8.40 7.40
Conservation of natural resources:
Environmental 0.35 0.35 0.35 0.35
Solid waste abatement 0.30 0.30 0.30 0.30
Forestry 0.35 0.35 0.35 0.35
Total conservation of natural resources 1.00 1.00 1.00 1.00
Community development 2.00 2.00 2.00 2.00
Water 2.30 2.30 2.30 2.30
Sewer 2.30 2.30 2.30 2.30
Storm water - - - -
Total
62.00 63.50 64.50 67.00
Source: City Finance Office
Full-Time-Equivalent Employees as of December 31,
158
Table 15
2017 2018 2019 2020 2021 2022
4.00 4.00 4.00 4.00 5.00 5.00
3.50 3.25 3.25 3.10 3.10 2.60
1.00 1.00 1.00 1.00 1.00 1.00
8.50 8.25 8.25 8.10 9.10 8.60
27.00 27.00 27.00 27.00 28.00 28.00
4.50 4.00 4.00 4.00 5.00 5.50
1.50 1.50 1.50 1.50 1.50 6.50
2.50 2.50 3.50 3.50 3.50 4.50
35.50 35.00 36.00 36.00 38.00 44.50
6.65 6.65 6.65 6.50 6.25 6.15
1.50 1.50 1.50 1.50 2.20 2.45
8.15 8.15 8.15 8.00 8.45 8.60
5.20 5.20 5.20 5.20 4.95 5.35
2.35 1.35 1.35 0.20 - 0.10
- - - - - 7.50
7.55 6.55 6.55 5.40 4.95 12.95
0.35 0.35 0.35 0.38 0.38 0.30
0.30 0.30 0.30 0.25 0.25 0.20
0.35 0.35 0.35 0.38 0.38 0.25
1.00 1.00 1.00 1.00 1.00 0.75
2.00 2.00 2.00 2.00 2.00 1.70
2.70 3.33 3.33 3.25 3.25 4.05
2.70 3.33 3.33 3.25 3.25 4.05
- - - - - 1.80
68.10 67.60 68.60 67.00 70.00 87.00
Full-Time-Equivalent Employees as of December 31,
159
CITY OF LINO LAKES, MINNESOTA
OPERATING INDICATORS BY FUNCTION/PROGRAM
Last Ten Fiscal Years
2013 2014 2015 2016
General government:
Elections 1 2 1 2
Registered voters 12,020 12,610 12,143 13,636
Number of votes cast 1,575 7,854 4,085 11,562
Voter participation (registered) 13.1% 62.3% 33.6% 84.8%
Public safety:
Police:
Calls for service 6,210 6,281 6,210 6,210
Traffic citations and warnings 2,597 2,296 2,199 2,199
Part I crime rate 918 631 1,226 1,091
Part II crime rate 2,144 1,836 2,395 3,635
Police:
Case numbers generated 16,321
Avg response time (emergency & non-emergency)5:26 minutes
Part I crime offenses 224
Part II crime offenses 746
Group A
Group B
Clearance rate 73%
Fire:
Fire call load 269
Fire property loss $694,000
Fire property saved $10,511,300
Fire inspections 53
Building inspections:
Building permits 490 431 654 761
Value of building permits $17,683,665 $13,535,514 $26,570,593 $53,390,619
Other permits (4)880
Public works:
General maintenance (hours) 3,994 5,200 7,839 5,534
Street maintenance (hours) 5,740 3,840 3,347 4,053
Fleet maintenance (hours) 4,548 4,746 4,322 4,437
Snow plowing/sanding (hours) 1,639 2,141 754 960
Culture and recreation:
Park maintenance (hours) 8,480 8,537 8,332 9,698
Utilities:
Water maintenance (hours) 3,119 3,189 3,240 3,539
Sewer maintenance (hours) 3,109 3,178 3,240 3,539
Storm water maintenance (hours) - - - -
Storm water maintenance (hours)
(1) Increase in permits issued due to June 2017 storm damage.
(2) The Public Safety Department modified the metrics maintained for business purposes in 2016.
(3) Transition to FBI Uniform Crime Reporting NIBRS (National Incident Based Reporting System) in 2019.
January -July 2019 SRS, August-Dec 2019 NIBRS.
(4) Other permits (plumbing, mechanical, etc.) data included in 2020 and presented retroactively back to 2016.
Source: Various City Departments
160
Table 16
2017 2018 2019 2020 2021 2022
121412
12,624 12,860 13,312 14,964 14,441 15,082
2,165 10,738 3,075 13,505 1,873 10,584
17.1% 83.5% 23.1% 90.2% 13.0% 70.2%
(2) (2) (2) (2) (2) (2)
(2) (2) (2) (2) (2) (2)
(2) (2) (2) (2) (2) (2)
(2) (2) (2) (2) (2) (2)
18,199 14,487 13,973 13,214 12,138 12,399
4:42 minutes 5:16 minutes 5:53 minutes 6:41 minutes 6:46 minutes 6:11 minutes
176 195 93 (3) (3) (3) (3)
808 587 304 (3) (3) (3) (3)
266 (3)778 729 555
98 (3)217 182 195
82%69%60%48%56%53%
316 356 379 371 399 585
$325,100 $205,200 $246,600 $241,450 $148,683 $1,487,543
$6,342,100 $1,791,500 $7,548,100 $13,682,450 $1,251,340 $5,560,915
117 107 98 60 116 38
5422 (1)3,281 1,107 882 969 796
$50,984,047 $50,990,945 $41,766,531 $51,686,278 $90,354,190 $103,040,207
985 1,023 1,183 1,254 1,451 1,749
6,313 420 7,420 5,407 6,851 6,510
3,765 12,418 4,328 4,317 4,622 3,588
3,986 2,648 3,504 3,390 3,483 3,213
928 2,117 2,130 1,232 1,204 1,962
8,576 9,027 9,610 8,113 8,818 9,406
3,278 4,080 3,944 3,645 4,196 3,998
3,278 4,080 3,944 3,645 4,196 3,998
- - - - - 1,760
161
CITY OF LINO LAKES, MINNESOTA
CAPITAL ASSET STATISTICS BY FUNCTION/PROGRAM Table 17
Last Ten Fiscal Years
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
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 2 2 2 2 2 2 2 2
Fire trucks 5 5 7 7 8 8 8 8 8 8
Public works:
Lights 673 673 673 815 838 854 859 859 859 859
Vehicles 29 29 29 39 39 39 39 39 39 39
City streets (miles)100.7 100.7 100.7 100.7 100.7 106.9 108.2 104.6 (1) 106.3 108.4
Culture and recreation:
Parks:
Asphalt trails (miles)26 26 26 30 30.00 30 30 28 (2) 29 30.2
Boardwalk (miles)0 (2) - 0.3
Concrete trails (miles)7 (2)8 10.3
Baseball/Softball fields 20 20 20 8 8 8 8 8 8 8
Basketball courts 6 6 6 6 6 7 7 7 7 7
Fishing pier 1 1 1 1 - - - - - -
Park acres 141 141 141 140 147.0 152 152 152 152 152
Park shelters 6 6 6 6 6 7 7 7 7 7
Parks 18 18 18 17 18 19 19 19 19 19
Pickleball courts - - - - - 1 1 1 1 5
Playgrounds 16 16 16 15 16 17 17 17 17 17
Skating rinks 4 4 4 4 3 3 3 3 3 3
Soccer fields 8 8 8 6 4 4 4 4 4 4
Tennis courts 2 2 2 2 - - 1 1 1 3
Water:
Distribution system (miles)74.7 74.7 74.7 85.6 99.4 89.0 89.5 91.8 94.2 97.6
Water connections 4,484 4,520 4,542 4,649 4,738 4,919 4,990 5,175 5,324 5,520
Gallons pumped (millions)536 536 449 452 494 508 493 547 630 623
Water tower capacity (millions gallons)2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 3.5 3.5
Number of fire hydrants 538 538 1,024 1,024 1,028 942 937 1,013 1,046 1,097
Sewer:
Collection system (miles)69.8 69.8 77.9 77.9 87.0 79.5 80.1 80.1 82.8 85.4
Sewer connections 4,624 4,685 4,685 4,817 4,976 5,102 5,276 5,439 5,650 5,833
Storm water:
Pipe (miles)41.4 41.4 41.4 53.7 54.1 55.0 55.6 49.86 (1) 53.5 54.2
Source: Various City Departments
(1) Decrease due to reclassification of ownership.
(2) In 2020, trails were broken out between asphalt trail, concrete sidewalk, and boardwalk
162
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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, 2022. Professional standards
require that we provide you with information about our responsibilities under generally
accepted auditing standards and Government Auditing Standards and the Uniform Guidance,
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 December 19, 2022. 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. As described in Note 17 to the financial statements, the City adopted new
accounting guidance for 2022, Governmental Accounting Standards Board Statement No. 87,
Leases. We noted no transactions entered into by the City during the year for which there is
a lack of authoritative guidance or consensus. All significant transactions have been
recognized in the financial statements in the proper period.
Accounting estimates are an integral part of the financial statements prepared by
management and are based on management’s knowledge and experience about past and
current events and assumptions about future events. Certain accounting estimates are
particularly sensitive because of their significance to the financial statements and because of
the possibility that future events affecting them may differ significantly from those expected.
The most sensitive estimates affecting the City’s financial statements are the estimated
present value of the lease receivable, and estimates used to calculate the net pension liability,
the pension related deferred outflows and inflows of resources, and pension expense. These
estimates are based on the City’s estimated incremental borrowing rate as of January 1, 2022
and actuarial studies. We evaluated the key factors and assumptions used to develop the
estimates in determining that they are reasonable in relation to the financial statements taken
as a whole.
City of Lino Lakes, Minnesota
Communication With Those Charged With Governance
Page 2
Certain financial statement disclosures are particularly sensitive because of their significance
to financial statement users. Determining sensitivity is subjective, however, we believe the
disclosures most likely to be considered sensitive are Note 3 – Receivables, Note 6 – Long-
Term Debt and Note 10A – Deficit Fund Balances.
The financial statement disclosures are neutral, consistent, and clear.
Difficulties Encountered in Performing the Audit
We encountered no difficulties in dealing with management in performing and completing
our audit.
Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified
during the audit, other than those that are clearly trivial, and communicate them to the
appropriate level of management. There were no corrected or uncorrected misstatements
identified during the audit.
Disagreements with Management
For purposes of this letter, a disagreement with management is a financial accounting,
reporting or auditing matter, whether or not resolved to our satisfaction, that could be
significant to the financial statements or the auditor’s report. We are pleased to report that no
such disagreements arose during the course of our audit.
Management Representations
We have requested certain representations from management that are included in the
management representation letter dated June 1, 2023.
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.
City of Lino Lakes, Minnesota
Communication With Those Charged With Governance
Page 3
Other Audit Findings or Issues
We generally discuss a variety of matters, including the application of accounting principles
and auditing standards, with management each year prior to retention as the City’s auditors.
However, these discussions occurred in the normal course of our professional relationship
and our responses were not a condition to our retention.
Other Matters
We applied certain limited procedures to the management’s discussion and analysis, the
budgetary comparison information, and the schedules of OPEB and pension information,
which are required supplementary information (RSI) that supplements the basic financial
statements. Our procedures consisted of inquiries of management regarding the methods of
preparing the information and comparing the information for consistency with management’s
responses to our inquiries, the basic financial statements, and other knowledge we obtained
during our audit of the basic financial statements. We did not audit the RSI and do not
express an opinion or provide any assurance on the RSI.
We were engaged to report on the combining and individual nonmajor fund financial
statements and schedules, which accompany the financial statements but are not RSI. With
respect to this supplementary information, we made certain inquiries of management and
evaluated the form, content, and methods of preparing the information to determine that the
information complies with accounting principles generally accepted in the United States of
America, the method of preparing it has not changed from the prior period, and the
information is appropriate and complete in relation to our audit of the financial statements.
We compared and reconciled the supplementary information to the underlying accounting
records used to prepare the financial statements or to the financial statements themselves.
We were not engaged to report on the introductory or statistical sections, which accompany
the financial statements but are not RSI. Such information has not been subjected to auditing
procedures applied in the audit of the basic financial statements, and accordingly, we do not
express an opinion or provide any assurance on it.
City of Lino Lakes, Minnesota
Communication With Those Charged With Governance
Page 4
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
June 1, 2023
55 5th Street East, Suite 1400, St. Paul, MN, 55101 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, 2022, 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 June 1, 2023.
In connection with our audit, we noted that the City of Lino Lakes, Minnesota failed to
comply with provisions of the claims and disbursements section 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 as described in the Schedule of
Findings and Responses as item 2022-001. Also, in connection with our audit, nothing came
to our attention that caused us to believe that the City of Lino Lakes, Minnesota failed to
comply with the provisions of the contracting – bid laws, depositories of public funds and
public investments, conflicts of interest, public indebtedness, miscellaneous provisions, and
tax increment financing sections of the Minnesota Legal Compliance Audit Guide for Cities,
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.
Government Auditing Standards requires the auditor to perform limited procedures on the
City of Lino Lakes, Minnesota’s response to the legal compliance findings identified in our
audit and described in the accompanying Schedule of Findings and Responses. The City of
Lino Lakes, Minnesota’s response was not subjected to the other auditing procedures applied
in the audit of the financial statements and, accordingly, we express no opinion on the
response.
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
June 1, 2023
Minnesota Legal Compliance Report
Schedule of Findings and Responses
For the Year Ended December 31, 2022
2022-001 Prompt Payment of Bills
Criteria: Minnesota Statutes require bills to be paid within 35 days of the date of receipt. MS
471.425 reads in part as follows:
471.425 PROMPT PAYMENT OF LOCAL GOVERNMENT BILLS
Subd. 2. Payment required
A municipality must pay each vendor obligation according to the terms of the contract
or, if no contract terms apply, within the standard payment period unless the municipality
in good faith disputes the obligation. Standard payment period is defined as follows:
(a) For municipalities who have governing boards which have regularly scheduled
meetings at least once a month, the standard payment period is defined as within 35 days
of the date of receipt.
Condition: During our audit testing, we noted one instance where an invoice was not paid within
the 35-day timeframe. An invoice from CenturyLink dated December 10, 2021 was not paid
until January 24, 2022.
Cause: The routing of invoices to the accounts payable clerk from individual departments is not
always done in a timely manner.
Effect: There is an increased likelihood that the City may incur interest charges or late fees,
although no such charges were incurred related to this item.
Recommendation: We recommend the City implement steps to ensure all invoices are paid
timely.
Views of Responsible Officials and Corrective Action Plan: We acknowledge this finding. Staff
will continue monitoring and reviewing open accounts payable to ensure prompt payment.
CITY OF LINO LAKES, MINNESOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
AND INDEPENDENT AUDITOR’S REPORTS
For The Year Ended December 31, 2022
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CITY OF LINO LAKES, MINNESOTA
TABLE OF CONTENTS
Page No.
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 1
Independent Auditor’s Report on Compliance for Each Major Program and
on Internal Control over Compliance and Report on Schedule of
Expenditures of Federal Awards Required by the Uniform Guidance 3
Schedule of Expenditures of Federal Awards 7
Schedule of Findings and Questioned Costs 8
Summary Schedule of Prior Year Audit Findings 10
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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, 2022, 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 June 1, 2023.
Report on Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City of
Lino Lakes, Minnesota's internal control over financial reporting (internal control) as a basis
for designing audit procedures that are appropriate in the circumstances for the purpose of
expressing our opinions on the financial statements, but not for the purpose of expressing an
opinion on the effectiveness of the City of Lino Lakes, Minnesota's internal control.
Accordingly, we do not express an opinion on the effectiveness of the City of Lino Lakes,
Minnesota's internal control.
A deficiency in internal control exists when the design or operation of a control does not
allow management or employees, in the normal course of performing their assigned
functions, to prevent, or detect and correct, misstatements on a timely basis. A material
weakness is a deficiency, or a combination of deficiencies, in internal control, such that there
is a reasonable possibility that a material misstatement of the entity's financial statements will
not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a
deficiency, or a combination of deficiencies, in internal control that is less severe than a
material weakness, yet important enough to merit attention by those charged with
governance.
1
Our consideration of internal control was for the limited purpose described in the first
paragraph of this section and was not designed to identify all deficiencies in internal control
that might be material weaknesses or significant deficiencies. Given these limitations, during
our audit we did not identify any deficiencies in internal control that we consider to be
material weaknesses. However, material weaknesses or significant deficiencies may exist
that were not identified.
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City of Lino Lakes, Minnesota’s
financial statements are free from material misstatement, we performed tests of its
compliance with certain provisions of laws, regulations, contracts, and grant agreements,
noncompliance with which could have a direct and material effect on the financial
statements. However, providing an opinion on compliance with those provisions was not an
objective of our audit, and accordingly, we do not express such an opinion. The results of
our tests disclosed no instances of noncompliance or other matters that are required to be
reported under Government Auditing Standards.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and
compliance and the results of that testing, and not to provide an opinion on the effectiveness
of the City of Lino Lakes, Minnesota’s internal control or on compliance. This report is an
integral part of an audit performed in accordance with Government Auditing Standards in
considering the City of Lino Lakes, Minnesota’s internal control and compliance.
Accordingly, this communication is not suitable for any other purpose.
REDPATH AND COMPANY, LTD.
St. Paul, Minnesota
June 1, 2023
2
55 5th Street East, Suite 1400, St. Paul, MN, 55101 www.redpathcpas.com
INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE FOR EACH MAJOR
PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE AND REPORT ON
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS REQUIRED BY THE
UNIFORM GUIDANCE
To Honorable Mayor and
Members of the City Council
City of Lino Lakes, Minnesota
Report on Compliance for Each Major Federal Program
Opinion on Each Major Federal Program
We have audited the City of Lino Lakes, Minnesota’s compliance with the types of compliance
requirements identified as subject to audit in the OMB Compliance Supplement that could have a
direct and material effect on each of the City of Lino Lakes, Minnesota’s major federal programs
for the year ended December 31, 2022. The City of Lino Lakes, Minnesota’s major federal
programs are identified in the summary of auditor's results section of the accompanying schedule
of findings and questioned costs.
In our opinion, the City of Lino Lakes, Minnesota complied, in all material respects, with the
types of compliance requirements referred to above that could have a direct and material effect
on each of its major federal programs for the year ended December 31, 2022.
Basis for Opinion on Each Major Federal Program
We conducted our audit of compliance in accordance with auditing standards generally accepted
in the United States of America; the standards applicable to financial audits contained in
Government Auditing Standards, issued by the Comptroller General of the United States; and the
audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative
Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform
Guidance). Our responsibilities under those standards and the Uniform Guidance are further
described in the Auditor’s Responsibilities for the Audit of Compliance section of our report.
We are required to be independent of the City of Lino Lakes, Minnesota and to meet our other
ethical responsibilities, in accordance with relevant ethical requirements relating to our audit. We
believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis
for our opinion on compliance for each major federal program. Our audit does not provide a
legal determination of the City of Lino Lakes, Minnesota’s compliance with the compliance
requirements referred to above.
3
Responsibilities of Management for Compliance
Management is responsible for compliance with the requirements referred to above and for the
design, implementation, and maintenance of effective internal control over compliance with the
requirements of laws, statutes, regulations, rules, and provisions of contracts or grant agreements
applicable to the City of Lino Lakes, Minnesota’s federal programs.
Auditor's Responsibilities for the Audit of Compliance
Our objectives are to obtain reasonable assurance about whether material noncompliance with
the compliance requirements referred to above occurred, whether due to fraud or error, and
express an opinion on the City of Lino Lakes, Minnesota’s compliance based on our audit.
Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is
not a guarantee that an audit conducted in accordance with generally accepted auditing standards,
Government Auditing Standards, and the Uniform Guidance will always detect material
noncompliance when it exists. The risk of not detecting material noncompliance resulting from
fraud is higher than for that resulting from error, as fraud may involve collusion, forgery,
intentional omissions, misrepresentations, or the override of internal control. Noncompliance
with the compliance requirements referred to above is considered material if there is a substantial
likelihood that, individually or in the aggregate, it would influence the judgment made by a
reasonable user of the report on compliance about the City of Lino Lakes, Minnesota’s
compliance with the requirements of each major federal program as a whole.
In performing an audit in accordance with generally accepted auditing standards, Government
Auditing Standards, and the Uniform Guidance, we:
• Exercise professional judgment and maintain professional skepticism throughout the
audit.
• Identify and assess the risks of material noncompliance, whether due to fraud or error,
and design and perform audit procedures responsive to those risks. Such procedures
include examining, on a test basis, evidence regarding the City of Lino Lakes,
Minnesota’s compliance with the compliance requirements referred to above and
performing such other procedures as we considered necessary in the circumstances.
• Obtain an understanding of the City of Lino Lakes, Minnesota’s internal control over
compliance relevant to the audit in order to design audit procedures that are appropriate
in the circumstances and to test and report on internal control over compliance in
accordance with the Uniform Guidance, but not for the purpose of expressing an opinion
on the effectiveness of the City of Lino Lakes, Minnesota’s internal control over
compliance. Accordingly, no such opinion is expressed.
We are required to communicate with those charged with governance regarding, among other
matters, the planned scope and timing of the audit and any significant deficiencies and material
weaknesses in internal control over compliance that we identified during the audit.
4
Report on Internal Control Over Compliance
A deficiency in internal control over compliance exists when the design or operation of a control
over compliance does not allow management or employees, in the normal course of performing
their assigned functions, to prevent, or detect and correct, noncompliance with a type of
compliance requirement of a federal program on a timely basis. A material weakness in internal
control over compliance is a deficiency, or a combination of deficiencies, in internal control over
compliance, such that there is a reasonable possibility that material noncompliance with a type of
compliance requirement of a federal program will not be prevented, or detected and corrected, on
a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a
combination of deficiencies, in internal control over compliance with a type of compliance
requirement of a federal program that is less severe than a material weakness in internal control
over compliance, yet important enough to merit attention by those charged with governance.
Our consideration of internal control over compliance was for the limited purpose described in
the Auditor’s Responsibilities for the Audit of Compliance section above and was not designed
to identify all deficiencies in internal control over compliance that might be material weaknesses
or significant deficiencies in internal control over compliance. Given these limitations, during
our audit we did not identify any deficiencies in internal control over compliance that we
consider to be material weaknesses, as defined above. However, material weaknesses or
significant deficiencies in internal control over compliance may exist that were not identified.
Our audit was not designed for the purpose of expressing an opinion on the effectiveness of
internal control over compliance. Accordingly, no such opinion is expressed.
The purpose of this report on internal control over compliance is solely to describe the scope of
our testing of internal control over compliance and the results of that testing based on the
requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other
purpose.
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Report on Schedule of Expenditures of Federal Awards Required by the Uniform
Guidance
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 as of and for the year ended December 31, 2022, and the related notes to the
financial statements, which collectively comprise the City of Lino Lakes, Minnesota’s basic
financial statements. We issued our report thereon dated June 1, 2023, which contained
unmodified opinions on those financial statements. Our audit was conducted for the purpose of
forming opinions on the financial statements that collectively comprise the basic financial
statements. The accompanying schedule of expenditures of federal awards is presented for
purposes of additional analysis as required by the Uniform Guidance and is not a required part of
the basic financial statements. Such information is the responsibility of management and was
derived from and relates directly to the underlying accounting and other records used to prepare
the basic financial statements. The information has been subjected to the auditing procedures
applied in the audit of the financial statements and certain additional procedures, including
comparing and reconciling such information directly to the underlying accounting and other
records used to prepare the basic financial statements or to the basic financial statements
themselves, and other additional procedures in accordance with auditing standards generally
accepted in the United States of America. In our opinion, the schedule of expenditures of federal
awards is fairly stated in all material respects in relation to the basic financial statements as a
whole.
REDPATH AND COMPANY, LTD.
St. Paul, Minnesota
June 1, 2023
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CITY OF LINO LAKES, MINNESOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Year Ended December 31, 2022
Federal Pass-Through
Asistance Entity
Federal Grantor/Pass-Through Grantor Listing Identifying Federal
Program or Cluster Title Number Number Expenditures
U.S. Department of Justice
Direct:
Equitable Sharing Program 16.922 Not applicable 8,263$
Total U.S. Department of Justice 8,263
U.S. Department of Transportation
Passed through the State of Minnesota:
COVID-19 - Highway Planning and Construction (Highway Planning
and Construction Cluster)20.205 None provided 15,566
State and Community Highway Safety (Highway Safety Cluster)20.600 None provided 5,470
Minimum Penalties for Repeat Offenders for Driving While Intoxicated 20.608 None provided 12,812
National Priority Safety Programs 20.616 None provided 7,255
Total U.S. Department of Transportation 41,103
U.S. Department of Treasury
Passed through the State of Minnesota:
COVID-19 - Coronavirus State and Local Fiscal Recovery Funds 21.027 None provided 2,109,067
Total U.S. Department of Treasury 2,109,067
Total Federal Expenditures 2,158,433$
Notes to the Schedule of Expenditures of Federal Awards:
Note 1 Basis of Presentation and Summary of Significant Accounting Policies
The Schedule of Expenditures of Federal Awards (the Schedule) presents the activity of federal award programs expended by the
City of Lino Lakes, Minnesota under programs of the federal government for the year ended December 31, 2022. The Schedule is
presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations, Part 200, Uniform Administrative
Requirements Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents
only a selected portion of the operations of the City of Lino Lakes, Minnesota, it is not intended to and does not present the
financial positions, or change in financial position of the City of Lino Lakes, Minnesota. The expenditures on this Schedule are on
the modified accrual basis of accounting. Pass-through entity identifying numbers are presented where available.
Note 2 Indirect Cost Rate
The City of Lino Lakes, Minnesota has not charged any indirect costs to any of the federal programs. Therefore, the election of the
de minimus cost rate is not applicable.
Note 3 Subrecipients
The City of Lino Lakes, Minnesota did not pass any federal funds to subrecipients during 2022.
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CITY OF LINO LAKES, MINNESOTA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
For the Year Ended December 31, 2022
SECTION I - SUMMARY OF AUDIT RESULTS
Financial Statements
A. Type of auditors’ report issued: Unmodified
B. Internal control over financial reporting:
Material weakness(es) identified? Yes X No
Significant deficiencies identified? Yes X No
C. Noncompliance material to financial statements
noted?
Yes X No
Federal Awards
D. Internal control over major programs:
Material weakness(es) identified? Yes X No
Significant deficiencies identified? Yes X No
E. Type of auditors’ report issued on compliance for
major programs:
Unmodified
F. Any audit findings disclosed that are required to be
reported in accordance with 2 CFR section
200.516(a)?
Yes X No
G. Major programs:
Name of Federal Program
Assistance
Listing
Number
COVID-19 - Coronavirus State and Local Fiscal Recovery
Funds
21.027
H. Dollar threshold used to distinguish between Type A
and Type B programs:
$750,000
I. Auditee qualified as a low-risk auditee: Yes X No
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CITY OF LINO LAKES, MINNESOTA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
For the Year Ended December 31, 2022
SECTION II – FINANCIAL STATEMENT FINDINGS
No current year findings.
SECTION III – FEDERAL AWARD FINDINGS
No current year findings.
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CITY OF LINO LAKES, MINNESOTA
SUMMARY SCHEDULE OF PRIOR YEAR AUDIT FINDINGS
For the Year Ended December 31, 2022
FOLLOW-UP ON PRIOR YEAR FINDINGS
FINANCIAL STATEMENT FINDINGS
2021-1 Financial Statement Corrections
Condition: Audit procedures detected a material misstatement related to police holiday pay
in the amount of $117,527. The holiday pay represents amounts earned in 2021. The
payment was appropriately made during January 2022, however, the expense was not
accrued back to 2021 prior to correction.
Recommendation: We recommend staff review its year-end procedures in an attempt to
identify and correct any misstatements.
Status: Resolved.
FEDERAL AWARD FINDINGS
None. A single audit was not required to be performed for the prior year.
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1
WORK SESSION STAFF REPORT Work Session Item No. 2
Date: June 5, 2023
To: City Council
From: Katie Larsen, City Planner
Re: Milestones Addition Preliminary Plat and Lil’ Explorers Childcare Center
Conditional Use Permit
BACKGROUND
This Council staff report provides edits to the May 10, 2023 Planning & Zoning staff
report. Changes are either narratively described or shown as strikethrough (deletions) or underline (additions).
The applicant, MEP Lino Lakes, is preliminary platting one 1.93 1.86 acre commercial
lot for the purpose of constructing a 16,941sf commercial day care facility. The name of
the preliminary plat is Milestones Addition. The name of the day care facility is Lil’ Explorers Childcare Center.
The Land Use Application is for the following:
•Preliminary PlatoLot 1 and Outlot A, Milestones Addition
•Conditional Use Permit
o Commercial Day Care Facility
•Site & Building Plan Review
This staff report is based on the following information:
•Project Narrative prepared by the Applicant received April 10, 2023
•Lil’ Explorers Childcare Center Architectural Plans prepared by Michael J
Thomas Architect dated April 10, 2023
•Milestones Addition Preliminary Plat & Civil Plan Set prepared by SISU LandSurveying & Engineering dated April 10, 2023 May 18, 2023
•Landscape Plan prepared by Midwest Landscapes dated April 10, 2023 May 22,
2023
•Stormwater Management Plan and Calculations prepared by SISU LandSurveying & Engineering dated April 2, 2023 May 18, 2023
•Drainage Maps prepared by SISU Land Surveying & Engineering dated April 2,
2023 May 18, 2023
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ANALYSIS
Existing Site Conditions
The 4.5 acre site is located south of Apollo Drive and north of Lilac Street. The site is
currently vacant commercial land with trees and long grasses. Elevations range from
906EL on the west side to 914EL on the east side of site. The soils are poorly graded sands with silt. Free water was not observed in any of the borings.
Zoning and Land Use
The parcel is zoned GB, General Business and allows for commercial day care facilities with an approved conditional use permit. The parcel is guided commercial per the City’s 2040 Comprehensive Plan.
Current Zoning GB, General Business
Existing Land Use Vacant Commercial
Future Land Use per 2040 Comp Plan Commercial
Utility Staging Area 1A=2018-2025
Surrounding Zoning and Land Use
Direction Zoning Existing Land Use Future Land Use
North GB, General
Business Commercial Commercial
South GB, General
Business Vacant Commercial Commercial
East GB, General Business Commercial Commercial
West GB, General Business Vacant Commercial Commercial
Subdivision Ordinance
Conformity with the Comprehensive Plan and Zoning Code
The preliminary plat is consistent with the comprehensive plan for commercial development and zoning code requirements for GB, General Business as detailed in this staff report.
Blocks and Lots
The proposed preliminary plat contains Lot 1, Block 1 and Outlot A, Milestones Addition.
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Parcel Acres Purpose
Lot 1, Block 1 1.93 1.86 acres Commercial day care
Outlot A 2.19 2.08 acres Future commercial development
Lilac Street Road Right-of-Way 0.41 acres Road right-of-way
Apollo Drive Road Right-of-Way 0.17 Road right-of-way
TOTAL 4.53 4.52 acres
Since there is no underlying preliminary plat and development plans for Outlot A, the outlot will need to be preliminary and final platted in the future.
The preliminary plat notes noted an overlap in the legal description with the two parcels noted on the northeast corner of the survey. The owner will has recorded quit claim deeds
of the two (2) parcels to the north property owners to eliminate the overlap.
Staff Comments:
1.All plan sheets shall be revised to reflect the correct lot lines after the quit claim
deeds have been recorded. Quit claim deeds have been recorded and lot lines areaccurately depicted.
Streets and Alleys
CSAH 12 (Apollo Drive) is an A-Minor Expander County road. Per the 2001 Joint Powers Agreement between Anoka County and the City of Lino Lakes, access to Apollo Drive shall be limited to four (4) access points. These four (4) access points currently exist at 579 Apollo Drive, 519 Apollo Drive, 7641 Lake Drive, and 7621 Lake Drive. No additional access points or driveway are allowed onto Apollo Drive in this section.
Therefore, access to the site will be from Lilac Street.
Lilac Street is a local road. Consistent with Anoka County access management and the August 2020 CSAH 23 Preliminary Traffic Analysis, no additional access points are allowed onto CSAH 23 (Lake Drive). Therefore, Lilac Street will not connect to CSAH
23 (Lake Drive).
There are no other public roads being proposed with the development. A shared driveway from Lilac Street serving Lot 1 and Outlot A is proposed. A shared driveway agreement will be required.
Easements
Standard drainage and utility easements at least 10 feet wide have been provided over the lot lines and stormwater management facilities.
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Public Land Dedication
The City will collect the following cash fee in lieu of land dedication for commercial development for final plat Lot 1, Block 1 Milestones Addition.
Milestones Addition
1.93 1.86 acres x $2,600 per acre = $5,018 $4,836
Site and Building Plan Review
Site Plan
This site and building plan review is only for Lot 1, Block 1, Milestones Addition and the proposed 16,941sf (15,210sf first floor footprint + 1,731sf second floor) commercial day care. Future development of Outlot A will require a separate land use application for preliminary plat, site & building plan review, and final plat.
The building is located on the east half of the lot with parking lot in the front. A shared driveway along Lilac Street provides access to Lot 1 and Outlot A. Three (3) play areas are located adjacent to the building enclosed with a 5ft high black metal picket fence. Staff has completed a full site and building plan review of the project. The attached
applicant’s narrative provides additional information. Overall, the proposed site plan and building meets ordinance and performance standard requirements unless otherwise noted.
Lot Size and Setbacks
The front lot line is along Lilac Street. Lot size, lot width and setback requirements are met.
GB Requirements Lot 1
Min. Lot Size 20,000 sf 84,070 sf 81,022 sf
Min Lot Width 100 ft 239 ft
Setbacks-Street Required Proposed
Principal Building-Apollo Dr. (arterial street) 40 ft 130 ft 120 ft
Principal Building-Lilac Street
(local street) 30 ft 30 ft
Accessory Building (trash enclosure) 40 ft 127 ft
120 ft
Parking Lot 15 ft 20 ft
30 ft
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Setbacks-Side Yard (west and east lot line) Required Proposed
Principal Building 10 ft 69 ft & 30 ft
Accessory Building 10 ft 177 ft & 36 ft
Parking Lot/Driveway 10 ft Shared Lot
Line & 48 ft
Architectural Plans and Exterior Building Materials
The day care facility is two stories with exterior materials consisting of the following:
Exterior Material Color (Earth Tone)
LP Siding Steely Gray (gray)
Manufactured Stonebrick Veneer Olde World (brick red)
Wood-Grained Finish
Architectural Metal Panels Golden Maple (brown)
LP Siding Battens Snowbound (white)
Prefinished Metal Matt Black (black)
Manufactured Stone Veneer Montana Jasper (dark dray)
Fiberglass Shingles Charcoal (black)
Standing Seam Roof Metallic Silver (gray)
The exterior materials, colors, and percentages are compliant with performance standards.
The building height is 33’ 8” to the top roof peak which is less than that maximum 45 ft allowed.
A 150sf trash enclosure/storage area is proposed on the north side of the building.
Construction details provided on Sheet A5.3 indicate painted smooth face CMU and painted rock face CMU to compliment the principal building. The swing gate is composite decking pickets that has at a minimum opaqueness of at least 80%. The trash enclosure is 6’ 2” in height and has a standing seam metal roof. The trash enclosure meets performance standards.
Per Sheet A3.3, the rooftop mechanical equipment is screened by 3’4” high parapets.
Per Sheet A0.2, an automatic sprinkler system shall be provided throughout the building for fire suppression.
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Outdoor Lighting
Per City Code Section 1007.043(6)(d), no light source shall exceed 1.0 foot candle onto right of way or 0.4 foot candle onto adjacent property. Per Page M, Photometric Plan, no light sources exceed 1.0 foot candle along Apollo Drive and Lilac Street and are
compliant. No light sources exceed 0.4fc along the east lot line. Light sources do max at
4.4 foot candle within the shared parking lot because a light pole is located in the island on the lot line which is acceptable for safety purposes.
The parking lot light poles are 20ft tall on 3ft bases for a total height of 23 ft which is less
the 45ft maximum allowed. The parking lot light fixtures are down lit and cutoff as
required by city code. Decorative downlit wall mounted lights are provided on the exteriors of the building.
The outdoor lighting meets performance standards.
Off-Street Parking Requirements
Per City Code Section 1007.044(6), day care facilities require one (1) space for each 300sf of floor area. Floor area is 10% of the gross area. Parking calculations will be based
on the first floor gross area because the second floor is only being used for storage.
Gross Area -10%Floor Area/300 Total Spaces Required
Total Spaces Provided
16,941sf
15,210 sf
1694
1,521
15,247sf /300 =
13,689sf/300 =
51
46
54
46
Sheet C1, Site Plan indicates 51 43 paved parking stalls and 3 ADA parking stalls for a total of 54 46 parking stalls. Three (3) spaces A temporary emergency vehicle turn around is are being constructed on Outlot A as part of a future shared parking lot. These This area will be covered by a recorded Shared Driveway and Parking Access
Agreement.
Grading Plan and Stormwater Management
The City Engineer is reviewing the revised plans and shall provide updated comments
prior to Council approval.
Per the City Engineer Memo dated May 3, 2023:
Stormwater from the existing 4.22 acre vacant lot area drains to storm sewer along Apollo Drive (CSAH 12), which eventually drains to a city maintained pond in the
northwest quadrant of the Apollo Drive (CSAH 12) and Lilac Street intersection.
The project is proposed to add approximately 1.02 acres of impervious surface for the childcare facility, parking lot, and entrance drive, according to the Stormwater
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Management Plan. The applicant is proposing two infiltration basins to meet the runoff
rates and water quality standards.
A geotechnical evaluation report prepared by Chosen Valley Testing, Inc. was submitted with the application. The report included soil borings which indicated that the soils in the
area consist of poorly graded sand with silt. Groundwater was not observed in the
borings.
The applicant used a HydroCAD model based on the Atlas 14, 24-hour storms to design the storm sewer and infiltration basins. The proposed improvements are designed to
reduce site runoff rates for the 2-, 10-, and 100-year rainfall events. Runoff rates for the
10-day snow melt event were not provided at this time and are not required as basinoutlets are below the 100-year HWL.
Pre- and Post- Development Discharge Rates (cfs)
Condition 2-Year 10-Year 100-Year 10-DaySnowmelt
Existing 0.67 2.82 9.56 Not provided
Proposed 0.20 1.07 7.18 Not provided
Public Utilities
The day care facility will be municipally served by a 21” sanitary sewer main and a 12” watermain located along Apollo Drive.
The subject site is located in Utility Staging Area 1A (2018-2025) and Sanitary District 2 (Sub-District 2B). Flow from this area is collected southward to MCES Meter M211 and Gravity Interceptor 8361 along North Road which passes southwest through Circle Pines.
Tree Preservation and Mitigation Standards
The Environmental Coordinator and Environment Board reviewed the tree preservation and landscaping requirements. The following comments are from the April 26, 2023 Environmental Board staff report. Additional comments are provided in the attached May
1, 2023 memo. The Environmental Coordinator is reviewing the revised plans and shall
provide updated comments prior to Council approval.
A tree survey was performed that identified:
The majority of the trees planned for removal are in the Basic Use Area, not in
Environmentally Sensitive Areas, and will not require mitigation trees.
Total Trees 133
Total Trees Removed 117 Total Trees Saved 16
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Several trees marked for saving are invasive. Siberian elms that should be removed.
Mitigation trees will not be required for these removals.
Updates required to the tree survey and preservation plan will be included in the recommendations.
There will be 7 mitigation trees required. The 4 existing trees that will be preserved provide 12 trees worth of credit. These 4 trees to preserve will require tree protection zones to be installed in accordance with the City Tree Protection Fence Detail.
No additional mitigation trees will be required.
Tree Preservation and Mitigation Standards have been met.
Open Areas Landscape Standards
Required for 40,000 square feet of open space: 16 large trees 32 large shrubs
Provided: 31 large trees
56 large shrubs
Open Areas Landscape Standards have been met.
Buffer and Screen Standards
The buffer and screen standards call for a 30-inch double triangulated row of plants for
the north parking lot perimeter.
There are 46 large shrubs planned for the north parking lot perimeter. These shrubs are in a single row. A double triangulated row is needed to meet the requirement. It appears
that the requirement could be met by adjusting the placement of these 46 shrubs without
adding additional plants.
Buffer and Screen Standards have not been met.
Canopy Cover
Vehicular hardscape planned: 23,000 sq. ft. Canopy cover requirement: 9,200 sq. ft. Canopy cover provided: 9,450 sq. ft.
Canopy cover requirements have been met.
The Preliminary Plat for Milestones Addition shows a future parking lot west of the proposed daycare facility. This would impact the placement of 4 trees currently
providing canopy cover. To account for future development of Outlot A in Milestones
Addition, it is recommended that these 4 trees be moved to areas that will not be
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impacted by future construction. The entrance road and south infiltration basin seem to
have ample space to accommodate these 4 trees. Foundation Landscaping
Staff estimated 340 linear feet of foundation that the standard will apply to.
Large Trees Large Shrubs (or equivalents)
Required 7 20 Provided 14 46
The foundation landscape requirements have been met. Sod and Ground Cover Standards
All areas not otherwise improved in accordance with the approved site plans shall have a
minimum depth of 4 inches of topsoil and be sodded including boulevard areas. Seed may be provided in lieu of sod in certain cases, including when the area is adjacent to natural areas or wetlands.
The Turf Establishment Plan calls for Mn DOT 32-261 for the infiltration basins and Mn DOT 25-131, a low-maintenance, salt, shade, and drought tolerant mix for the rest of the turf on site. Mn DOT 32-261 should be changed to Mn DOT 33-261. Six (6) inches of topsoil are planned for all turf establishment areas.
Category 3 erosion control blanket is noted for the areas with steeper slopes on the east portion of the site. This should be updated to reflect the 2020 Mn DOT specifications to ensure that there is no confusion. The City requires natural net erosion blanket.
Signage A separate Sign Permit Application with detailed sign information is required for any permanent or temporary signage.
Impervious Surface Coverage The allowed maximum impervious surface coverage per lot in the GB, General Business District is 75%. Per Sheet C2.1, Site Plan, Lot 1 has 52% impervious surface and is compliant.
Traffic Study In August 2020, Anoka County Highway Department completed a CSAH 23 Preliminary Traffic Analysis from Lexington Avenue to Main Street. The analysis included the
intersection of CSAH 23 and Apollo Drive. The intersection currently operates at a Level of Service (LOS) D and is expected to operate the same in 2040. Per the applicant’s narrative, the daycare typically has 150 cars in the morning and 150 cars in the afternoon
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during pick up and drop off. Drop off/Pick Up occurs typically from 7-8:30AM and 4-
6PM.
CSAH 12 (Apollo Drive) is an A-Minor Expander County road. Lilac Street west of the site is a Major Collector road. Lilac Street south of the development is a local road. The
exiting road system can accommodate the traffic generated by the daycare.
Staff Comments:
1.The applicant shall provide a Level of Service analysis of the Apollo Drive
(CSAH 12) and Lilac Street intersection with the final plat submittals. The
analysis should shall include existing and proposed conditions.2. The applicant shall be responsible for any required road improvements resultingfrom the Level of Service analysis.3. Future development of Outlot A may shall require an additional traffic Level of
Service analysis.
Environmental Assessment Worksheet (EAW)
An EAW is not required for a commercial daycare facility.
Wetlands
There are no wetlands on site.
Shoreland District
The site is not located in the Shoreland District.
Floodplain
There is no FEMA floodplain on site.
Additional City and Government Agency Review Comments
Anoka County Highway Department
Anoka County Highway Department reviewed the Milestones Addition preliminary plat and provided comments in their May 1, 2023 May 22, 2023 letter. Ten (10) feet of additional road right-of-way along CSAH 12 (Apollo Drive) is required and has been
provided on the revised plans.
Public Safety Comments
Deputy Director-Fire Division L’Allier notes the driveway and drive aisle need to be
wider to accommodate emergency vehicles turning radius. The revised site plan has a
wider driveway and drive aisle which are acceptable to Deputy Director L’Allier and City Engineer. The Fire Department Connection (FDC) also needs to be has been relocated.
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Lino Lakes Public Safety Department-Police Division reviewed the preliminary plat and day care facility and had no comments. Environmental Board
The Environmental Board reviewed the development proposal at their April 26, 2023 meeting and noted some with minor revisions are needed. These are summarized in the attached May 1, 2023 Environmental Coordinator memo.
Agreements
Stormwater Maintenance Agreement The stormwater facilities will be privately maintained and a Declaration for Maintenance
of Stormwater Facilities will be required.
Development Agreement and Final Plat The applicant shall submit a Land Use Application for final plat after preliminary plat
approval. A Development Agreement will then be prepared by the City as part of the final
plat application.
Site Improvement Performance Agreement
A Site Improvement Performance Agreement may be required for construction of the Lil’
Explorer’s Childcare Center facility or securities may be included in the Development Agreement. Comprehensive Plan
Resource Management System The Resource Management System Plan goal of preserving surface water quality is supported by the construction of stormwater management BMP’s such as curb, gutter,
and stormwater pond.
Land Use Plan The Comprehensive Plan guides this property for commercial use. The proposed
commercial day care facility is consistent with commercial land use.
Housing Plan The goals and policies of Housing Plan are not negatively impacted by the commercial
day care facility.
Transportation Plan
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Goals of the Transportation Plan are to ensure that street and roads are as safe as possible
and to reduce unnecessary traffic. CSAH 12 (Apollo Drive) is an A-Minor Expander County road. Lilac Street west of the site is a Major Collector road. Lilac Street south of the development is a local road. The applicant shall provide a Level of Service analysis of the Apollo Drive (CSAH 12) and Lilac Street intersection. Existing roads and
intersections providing access to the subdivision shall have the structural capacity to
accommodate projected traffic from the proposed subdivision or the applicant/developer shall pay to correct any structural deficiencies. The exiting road system can accommodate the traffic generated by the daycare. Future development of Outlot A may shall require a traffic study.
Sanitary Sewer and Water Supply Plan
The commercial day care facility will be municipally served by a 21” sanitary sewer main and a 12” watermain located along Apollo Drive.
The subject site is located in Utility Staging Area 1A (2018-2025) and Sanitary District 2 (Sub-District 2B). Flow from this area is collected southward to MCES Meter M211 and Gravity Interceptor 8361 along North Road which passes southwest through Circle Pines.
The sanitary sewer and water supply systems have capacity for the proposed
development. Findings of Fact
Preliminary Plat
Per Section 1001.013, Premature Subdivision: (1) General. Any concept plan, preliminary plat or final plat deemed premature
pursuant to the following criteria shall be denied by the City Council.
(2) Conditions for establishing a premature subdivision. A subdivision may be deemed premature should any of the following conditions not be met. (a) Consistency with the Comprehensive Plan. Including any of the following:
1. Land use plan;
2. Transportation plan; 3. Utility (sewer and water) plans; 4. Local water management plan; 5. Capital improvement plan; and
6. Growth management policies, including MUSA allocation criteria.
Milestones Addition is consistent with the goals and policies of the comprehensive plan in regards to resource management, land use, housing, transportation and utilities. The development is also consistent with the local water management plan, capital
improvement plans and growth management policies.
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(b)Consistency with infill policies. A proposed urban subdivision shall meet the
city's infill policies:1. The urban subdivision must be located within the Metropolitan Urban ServiceArea (MUSA) or the staged growth area as established by the city's ComprehensivePlan;
2. The cost of utilities and street extensions must be covered by one or more of the
following:a.An immediate assessment to the proposed subdivision;b. One hundred percent of the street and utility costs are privately financed bythe developer;
c.The cost of regional and/or oversized trunk utility lines can be financed with
available city trunk funds; andd. The cost and timing of the expenditure of city funds are consistent with thecity's capital improvement plan.3. The cost, operation and maintenance of the utility system are consistent with the
normal costs as projected by the water and sewer rate study; and
4. The developer payments will offset additional costs of utility installation orfuture operation and maintenance.
Milestones Addition is consistent with infill policies. The development is within the
current Utility Staging Area 1A (2018-2025). The cost of utility extension is being
privately financed by the developer. The cost, operation and maintenance of the utility
system are consistent with the normal costs projected by the water and sanitary system plans. No future utility costs are proposed.
(c)Roads or highways to serve the subdivision. A proposed subdivision shall meet
the following requirements for level of service (LOS), as defined by the HighwayCapacity Manual:1. If the existing level of service (LOS) outside of the proposed subdivision is A orB, traffic generated by a proposed subdivision will not degrade the level of service
more than one grade;
2. If the existing LOS outside of the proposed subdivision is C, traffic generatedby a proposed subdivision will not degrade the level of service below C;3. If the existing LOS outside of the proposed subdivision is D, traffic generatedby a proposed subdivision will not degrade the level of service below D;
4. The existing LOS must be D or better for all streets and intersections providing
access to the subdivision. If the existing level of service is E or F, the subdivisiondeveloper must provide, as part of the proposed project, improvements needed toensure a level of service D or better;5. Existing roads and intersections providing access to the subdivision must have
the structural capacity to accommodate projected traffic from the proposed
subdivision or the developer will pay to correct any structural deficiencies;6. The traffic generated from a proposed subdivision shall not require city streetimprovements that are inconsistent with the Lino Lakes capital improvement plan.However, the city may, at its discretion, consider developer-financed improvements
to correct any street deficiencies;
7. The LOS requirements in divisions (2)(c)1. to 4. above do not apply to the I-35W/Lake Drive or I-35E/Main St. interchanges. At city discretion, interchange
14
impacts must be evaluated in conjunction with Anoka County and the Minnesota
Department of Transportation, and a plan must be prepared to determine improvements needed to resolve deficiencies. This plan must determine traffic generated by the subdivision project, how this traffic contributes to the total traffic, and the time frame of the improvements. The plan also must examine financing
options, including project contribution and cost sharing among other jurisdictions
and other properties that contribute to traffic at the interchange; and 8. The city does not relinquish any rights of local determination.
The applicant shall provide a Level of Service analysis of the Apollo Drive (CSAH 12)
and Lilac Street intersection. The proposed Level of Service is not anticipated to degrade
the existing Level of Service. Existing roads and intersections providing access to the
subdivision shall have the structural capacity to accommodate projected traffic from the proposed subdivision or the applicant/developer shall pay to correct any structural deficiencies. No street improvements are proposed that are inconsistent with the City’s
capital improvement plan. The city does not relinquish any rights of local determination.
(d)Water supply. A proposed subdivision shall be deemed to have an adequatewater supply when:1.The city water system has adequate wells, storage or pipe capacity to serve the
subdivision;
2. The water utility extension is consistent with the Lino Lakes water plan andoffers the opportunity for water main looping to serve the urban subdivision;3. The extension of water mains will provide adequate water pressure for personaluse and fire protection; and
4. The rural subdivision can demonstrate that each of the proposed lots can be
provided with a potable water supply.
Milestones Addition will have an adequate water supply. The commercial day care facility will be municipally served by a 12” watermain located along Apollo Drive. The
water supply system has capacity for the proposed development.
(e)Waste disposal systems. A proposed subdivision shall be served with adequatewaste disposal systems when:1. The urban sewered subdivision is located inside the city's MUSA or is
consistent with the MUSA allocation criteria;
2. The city has sufficient MUSA and pipe capacity to serve the subdivision ifdeveloped to its maximum density;3. The subdivision will result in a sewer extension consistent with Lino Lakessewer plan and capital improvement plan;
4. A rural subdivision can demonstrate that each lot can be served by an adequate
sanitary sewer disposal system; and5. A rural subdivision with a proposed communal sanitary sewer or water systemhas an effective long range management and maintenance program with properfinancing.
Milestones Addition will be served with an adequate waste disposal system. The
development will be municipally served by a 21” sanitary sewer main along Apollo
15
Drive. The subject site is located in Utility Staging Area 1A (2018-2025) and Sanitary
District 2 (Sub-District 2B). Flow from this area is collected southward to MCES Meter
M211 and Gravity Interceptor 8361 along North Road which passes southwest through Circle Pines.
Conditional Use Permit The property is zoned GB, General Business and allows for a commercial day care facility with an approved conditional use permit.
Per City Code Section 1007.016(3):
(e) The Planning and Zoning Board shall hold the public hearing and consider
possible adverse effects of the proposed conditional use. Its judgement shall be based upon,
but not limited to, the following factors:
1. The proposed development application has been found to be consistent
with the design standards listed in City Code Section 1007.020(4).
See below.
2. Will not involve uses, activities, processes, materials, equipment and
conditions of operation that will be detrimental to any persons, property, or the general
welfare because of excessive production of traffic, noise, smoke, fumes, glare, or odors.
The proposed commercial day care facility will not involve activities detrimental to any
person, property, or the general welfare.
3. Will not result in the destruction, loss, or damage of a natural, scenic or
historic feature of major importance.
The proposed commercial day care facility will not result in the destruction of a natural, scenic, or historic feature of major importance.
Per City Code Section 1007.020: (4) Performance Standards. Plans which fail to meet the following criteria shall not
be approved.
(a) The proposed development application must be consistent with the
policies and recommendations of the Lino Lakes Comprehensive Plan.
The proposed commercial day care facility is consistent with commercial land use. (b) The proposed development application is compatible with present and
future land uses of the area.
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The proposed commercial day care facility is compatible with present and future land
uses of the area.
(c)The proposed development application conforms to performance standards
herein and other applicable City Codes.
The proposed commercial day care facility conforms to City Code performance
standards with minor revisions as noted in this staff report.
(d)Traffic generated by a proposed development application is within the
capabilities of the City when:
1. If the existing level of service (LOS) outside of the proposed development
is A or B, traffic generated by a proposed development will not degrade the level of
service more than one grade.
2. If the existing LOS outside of the proposed development is C, traffic
generated by a proposed development will not degrade the level of service below C.
3. If the existing LOS outside of the proposed development is D, traffic
generated by a proposed development will not degrade the level of service below D.
4. The existing LOS must be D or better for all streets and intersections
providing access to the proposed development. If the existing level of service is E or F,
the developer must provide, as part of the proposed project, improvements needed to
ensure a level of service D or better.
5. Existing roads and intersections providing access to the proposed
development must have the structural capacity to accommodate projected traffic from the
proposed development or the developer will pay to correct any structural deficiencies.
6.The traffic generated from a proposed development shall not require City
street improvements that are inconsistent with the Lino Lakes Capital Improvement Plan.
However, the City may, at its discretion, consider developer-financed improvements to
correct any street deficiencies.
7.The LOS requirements in paragraphs 1. to 4. above do not apply to the I-
35W/Lake Drive or I-35E/Main St. interchanges. At City discretion, interchange impacts
must be evaluated in conjunction with Anoka County and the Minnesota Dept. of
Transportation, and a plan must be prepared to determine improvements needed to
resolve deficiencies. This plan must determine traffic generated by the proposed
development project, how this traffic contributes to the total traffic, and the time frame of
the improvements. The plan also must examine financing options, including project
contribution and cost sharing among other jurisdictions and other properties that
contribute to traffic at the interchange.
17
The applicant shall provide a Level of Service analysis of the Apollo Drive (CSAH 12)
and Lilac Street intersection. The proposed Level of Service is not anticipated to degrade
the existing Level of Service. Existing roads and intersections providing access to the development shall have the structural capacity to accommodate projected traffic from the proposed subdivision or the applicant/developer shall pay to correct any structural
deficiencies. No street improvements are proposed that are inconsistent with the City’s
capital improvement plan. The city does not relinquish any rights of local determination.
(e)The proposed development shall be served with adequate and safe water
supply.
The proposed commercial day care facility will have an adequate water supply. The
facility will be municipally served by a 12” watermain located along Apollo Drive. The
water supply system has capacity for the proposed development.
(f)The proposed development shall be served with an adequate or safe
sanitary sewer system.
The proposed commercial day care facility will be served with an adequate waste
disposal system. The facility will be municipally served by a 21” sanitary sewer main along Apollo Drive.
(g)The proposed development shall not result in the premature expenditures
of City funds on capital improvements necessary to accommodate the proposed
development.
The proposed commercial day care facility does not require City funds.
(h)Fire prevention and fighting equipment acceptable to the Board of Fire
Underwriters and City Council shall be readily available when any activity involving the
handling or storage of flammable or explosive materials is carried on.
The proposed commercial day care facility does not involve any activity involving the
handling or storage of flammable or explosive materials.
Specific Conditional Use Permit (CUP) Requirements
In addition to the above administrative requirements of a conditional use permit, the following specific performance standards of City Code Section 1007.112(8) must also be met:
(c)Commercial day care facilities provided that:
1.All requirements of the Minnesota Department of Health and HumanServices, as may be amended, are satisfactorily met and the structure and operation are licensed accordingly.
18
The commercial day care facility shall be responsible for obtaining all required State and
County licenses. 2. Screening is provided in compliance with City Code Section 1007.043(17).
Screening requirements have been met with minor revisions required. 3. Adequate off-street parking is provided in a location separated from any outdoor play area(s).
Adequate off-street parking is separated from any outdoor play areas. 4. Adequate off-street loading spaces in compliance with City Code Section 1007.045.
The commercial day care facility does not propose any off-street loading spaces. RECOMMENDATION
Staff recommends approval of the Milestones Addition preliminary plat subject to
following conditions: 1. A Land Use Application and submittals are required for final plat after City Council approval of preliminary plat.
2. Quit claim deeds correcting the overlap in legal description shall be recorded.
3. The applicant shall provide a Level of Service analysis of the Apollo Drive (CSAH 12) and Lilac Street intersection. Existing roads and intersections providing access to the subdivision shall have the structural capacity to accommodate projected traffic from the proposed subdivision or the
applicant/developer shall pay to correct any structural deficiencies.
Staff recommends approval of the Lil’ Explorers Childcare Center conditional use permit and site & building plan subject to the following conditions:
1. Separate sign permit applications are required for all permanent and temporary
signage. 2. A Shared Driveway and Parking Access Agreement and exhibit shall be recorded detailing private maintenance responsibilities include the driveways, landscaped parking lot medians, island landscaping, lighting, and other related appurtenances.
3. A Site Improvement Performance Agreement or Development Agreement related
to the Lil’ Explorers Childcare Center shall be executed. 4. A Declaration for Maintenance of Stormwater Facilities related to private storm sewer shall be recorded. 5. The applicant shall provide a Level of Service analysis of the Apollo Drive
(CSAH 12) and Lilac Street intersection. Existing roads and intersections
providing access to the development shall have the structural capacity to
19
accommodate projected traffic from the proposed development or the
applicant/developer shall pay to correct any structural deficiencies.
The following comments shall be addressed at the time of Milestones Addition final plat submittal:
1. All comments from the City Engineer memo dated May 3, 2023 shall beaddressed.2.All comments from the Environmental Coordinator memo dated May 1, 2023shall be addressed.
3. All comments from Anoka County Transportation Division letter dated May 1,
2023 May 22, 2023 shall be addressed.4. A drainage and utility easement shall be dedicated over the 8” watermain locatedon the final plat.5.Recorded electronic copies of the quit claim deeds correcting the overlap in legal
description shall be submitted.
6. The final plat shall show the revised lot lines and legal description with nooverlap.
The following comments shall be addressed prior to issuance of a building permit for Lil’
Explorers Childcare Center:
1. All comments from the City Engineer Memo dated May 3, 2023 shall beaddressed.2. All comments from the Environmental Coordinator Memo dated May 1, 2023
shall be addressed.
3.All plan sheets shall be revised to reflect the correct lot lines after the quit claimdeeds have been recorded correcting the overlap in the legal description andadditional road right-of-way dedication.4. Shared Driveway and Parking Access Agreement:
a.The Agreement shall include language detailing private maintenance
responsibilities include the driveways, parking lots, landscaped parking lotmedians, island landscaping, lighting, and other related appurtenances.b.The Agreement shall reference the Grantor and undersigned consistentwith title commitment.
5. Sheet A0.0, Title Page:
a.The Sheet Index and thumbnail labels for each sheet shall be included.6.Sheet C1, Site Plan:a.Impervious surface calculations shall be shown (lot area, impervioussurface, and percentage).
b. Parking calculations shall show Floor Area = Gross Floor Area – 10% and
then show correct calculations. See staff report above.c. The Fire Department Connection (FDC) shall be relocated.d. Driveway and drive aisles need to wider to address Deputy Director DanL’Allier emergency vehicle turning radius concerns.
7.Sheet C6, Utility Plan:
a.The 8” watermain shall extend to the south lot line.8. Page M of 1, Photometric Plan:
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a. A pdf of the photometric plan shall be submitted.
b. The photometric plan shall include foot candles measurements for the lights on the building exterior and parking lot lights. PLANNING & ZONING BOARD
The Planning & Zoning Board held a public hearing on May 10, 2023. There were no public comments. The Board recommended approval with a 7-0 vote with conditions as listed in the staff report.
REQUESTED COUNCIL DIRECTION None, discussion only. This item is tentatively scheduled for the June 12, 2023 Council meeting for consideration.
ATTACHMENTS 1. Site Location & Aerial Map 2. City Engineer Memo dated May 3, 2023 3. Environmental Coordinator Memo dated May 1, 2023
4. Anoka County Highway Department Letter dated May 1, 2023 May 22, 2023
5. Applicant Narrative 6. Architectural, Preliminary Plat, Civil, and Landscape Plans
0 200 400100Feet
§¨¦I-35W
609609
576576
550550
76017601 610610
591591 76417641
601601
670670
700700
640640
76217621
LILAC STLILAC ST
AA PP OOLLLLOO DDRR
Site Location & Aerial MapMilestones Addition & Lil ExplorersµCSAH 23 (Lake Drive)Apollo Drive
Attachment 1: Site Location & Aerial Map
178 E 9TH STREET | SUITE 200 | SAINT PAUL, MN | 55101 | 651.286.8450 | WSBENG.COM Memorandum
To: Katie Larsen, Lino Lakes City Planner
From:Diane Hankee PE, Lino Lakes City Engineer
Date: May 3, 2023
Re: Milestones Addition & Lil Explorers Childcare Center Plan Review 022658-000
WSB reviewed the Milestones Addition preliminary plat and plans for the Lil Explorers Childcare Center site in Lino Lakes, MN, received April 10, 2023. The site is located at Lilac Street east of
the intersection of Lilac Street and Apollo Drive (CSAH 12). The lot has frontage along Apollo Drive (CSAH 12) and Lilac Street. Comments were made on the following documents:
•Preliminary Plat for Milestones Addition prepared by Sisu Land Surveying & Engineering,dated April 10, 2023, received April 10, 2023.
•Lil Explorers Childcare Center site plans prepared by Sisu Land Surveying &Engineering, dated April 10, 2023, received April 10, 2023.
•Storm Water Management Plan and Calculations prepared by Sisu Land Surveying &Engineering, dated April 2, 2023, received April 10, 2023.
•Lil X Lino Lakes Drainage Maps prepared by Sisu Land Surveying & Engineering, datedApril 2, 2023, received April 10, 2023.
•Design Phase Geotechnical Exploration Report prepared by Chosen Valley Testing, Inc.,dated March 13, 2023, received April 10, 2023.
•Landscape Plan prepared by Midwest Landscapes, dated April 10, 2023, received April10, 2023.
The following review comments should be responded to in writing by the applicant.
Engineering
•Grading
The plan includes site grading for the proposed parking lot, storm water basins, and childcare center.
Comments:
1. (5/3/2023) Applicant to revise grading for infiltration basins so that all
necessary grading and the High Water Level are within the property. Applicant
shall show and label the HWL.
2. (5/3/2023) Applicant to review grades near structures CB-7 to CBMH-5. Staffrequires that swales are graded with at least 2% slopes. Current side slopesfrom the contours to the rim elevations exceed 16% and staff have concernsabout erosion and maintenance of the structures.
Attachment 2: City Engineer Memo Dated May 3, 2023
Ms. Katie Larsen 05/03/2023 Page 2
Milestones Addition & Lil Explorers Childcare Center Engineering Review
•Stormwater Management
Stormwater from the existing 4.22 acre vacant lot area drains to storm sewer along Apollo Drive (CSAH 12), which eventually drains to a city maintained pond in the northwest
quadrant of the Apollo Drive (CSAH 12) and Lilac Street intersection.
The project is proposed to add approximately 1.02 acres of impervious surface for the childcare facility, parking lot, and entrance drive, according to the Stormwater Management Plan. The applicant is proposing two infiltration basins to meet the runoff rates and water quality standards.
A geotechnical evaluation report prepared by Chosen Valley Testing, Inc. was submitted
with the application. The report included soil borings which indicated that the soils in the area consist of poorly graded sand with silt. Groundwater was not observed in the borings.
The applicant used a HydroCAD model based on the Atlas 14, 24-hour storms to design the
storm sewer and infiltration basins. The proposed improvements are designed to reduce site runoff rates for the 2-, 10-, and 100-year rainfall events. Runoff rates for the 10-day snow melt event were not provided at this time and are not required as basin outlets are below the 100-year HWL.
Pre- and Post- Development Discharge Rates (cfs)
Condition 2-Year 10-Year 100-Year 10-Day Snowmelt
Existing 0.67 2.82 9.56 Not provided
Proposed 0.20 1.07 7.18 Not provided
Comments:
1. (5/3/2023) See Comment 1 under Grading regarding infiltration basin location
and grading.
2.(5/3/2023) Applicant to call out surface material being used in play areas. If animpervious surface is proposed, update the impervious surface calculationsshown on sheet C1 and used in SWMP calculations and modeling. A maphighlighting impervious surface would help clarify these areas.
3.(5/3/2023) Applicant shall revise location of STMH-8 so that it is within theproperty. Private structures shall not be placed in the right-of-way.
4. (5/3/2023) The City of Lino Lakes does not allow roof drains to be connected
directly to storm sewer. Roof drains need to have a 6-inch air gap before
draining to the storm sewer. Applicant to provide detail on plans.
5. (5/3/2023) Infiltration rate testing is needed to ensure sufficient infiltration
capacity is present in site soils. Double ring infiltrometer or modified Phillip-
Dunne testing is recommended to determine these rates. Testing must be
completed prior to final plat approval.
6. (5/3/2023) Applicant to verify the constructability of CBMH-4. The pipes
proposed to come in at an acute angle may require a large diameter drainage
structure to ensure sufficient concrete is provided between pipe openings.
7. (5/3/2023) Applicant to provide riprap at the FES-5 inlet to the north infiltration
basin.
Ms. Katie Larsen 05/03/2023 Page 3
Milestones Addition & Lil Explorers Childcare Center Engineering Review
8. (5/3/2023) Applicant to provide a bioroll weir at FES-5 for sediment control.
9.(5/3/2023) Applicant to provide silt fence around FES-6 until final stabilizationhas been achieved to minimize risk of sediment loading to City stormwaterinfrastructure.
10.(5/3/2023) Applicant to provide silt fence around infiltration basins until finalstabilization has been achieved to maintain infiltration capacity.
11. (5/3/2023) Applicant to revise vegetated filter strip pretreatment for the south
infiltration basin in accordance with MN Stormwater Manual design standards.
This primarily entails providing a strip at least 3-ft wide and with a slope of 2-
6% along the impervious areas flowing to the basin.
12.(5/3/2023) Applicant to provide a sump on CMBH-5 to provide pretreatment
prior to discharge to the north infiltration basin.
13. (5/3/2023) Modeled curve numbers of disturbed pervious areas must be
revised to account for the effects of soil compaction. Per City and Watershed
standards, B soil pervious areas must be revised to have a curve number of
74.
14.(5/3/2023) Please clarify the drainage areas map. Drainage areas 2.2 isshown but not referenced anywhere else in the SWMP. Additionally, the scalebar on the proposed conditions drainage area map is unclear.
15.(5/3/2023) Exfiltration cannot be included in the modeling of the proposedbasins in HydroCAD.
16.(5/3/2023) The outlet pipe for the north infiltration basin must be updated to
reflect the inverts shown in the plans.
•Water Supply
There is existing 12-inch diameter ductile iron pipe (DIP) water main along Apollo Drive
(CSAH 12) and two separate 4-inch diameter DIP water stubs extend to the property.
The applicant is proposing to connect into the water main along Apollo Drive (CSAH 12)
and extend 8-inch diameter DIP through the site. There are proposed 6-inch diameter
DIP service stubs to the childcare property and the future buildings.
Comments: 1. (5/3/2023) The 8-inch diameter DIP and any fittings or connections to the watermain shall conform to City of Lino Lakes Standard Specifications and CEAMstandards (current versions).2.(5/3/2023) Applicant shall extend the 8-inch diameter DIP to the right-of-way ofLilac Street.3. (5/3/2023) Applicant to revise the location of the Fire Department Connection(FDC) so that it accessible and not within a fenced in play area. Applicant to verifythat a hydrant is within 100 ft of the new FDC location and accessible from the
parking lot being installed with the Lil Explorers site improvements. Revisions to theFDC location and hydrant location should be approved by Deputy Director of PublicSafety – Fire Division, Dan L’Allier.4.(5/3/2023) Applicant shall connect to existing water main in Apollo Drive (CSAH 12)via a wet tap.5. (5/3/2023) Applicant to revise location of the curb stop. The curb stop shall be in anarea that is accessible to City Public Works staff and shall be within an easementthat is contiguous with the easement over the 8-inch diameter water main (seecomment 1 under the Drainage and Utility Easements section).
Ms. Katie Larsen 05/03/2023 Page 4
Milestones Addition & Lil Explorers Childcare Center Engineering Review
6.(5/3/2023) Applicant is responsible for verifying water suppression needs for thebuilding.
•Sanitary Sewer
There is existing 21-inch diameter polyvinyl chloride (PVC) sanitary sewer located along Apollo Drive (CSAH 12) and two separate 6-inch diameter PVC water stubs extend to the property.
The applicant is proposing to connect into one of the existing service stubs and extend the 6-inch diameter PVC to serve the proposed childcare center.
Comments:
1. (5/3/2023) Applicant to revise sanitary sewer layout so that SMH-1 is within theproperty. Private structures shall not be placed in the right-of-way.2.(5/3/2023) Clean outs are required every 100 feet along sanitary services.3. (5/3/2023) Applicant to show potential future location of the service for thesouthernmost future building.
•Transportation
The project is located east of the intersection of Apollo Drive (CSAH 12) and Lilac Street,
with frontage along both Apollo Drive (CSAH 12) and Lilac Street. Apollo Drive is a
County State Aid Highway and is identified as an A-Minor Arterial Expander in the 2040
Comprehensive Plan. Lilac Street is a local road adjacent to the property and a minor
collector roadway west of Apollo Drive (CSAH 12). Both Apollo Drive (CSAH 12) and
Lilac Street can handle the traffic volume and loads from the proposed childcare center.
Future development of Outlot A may require a traffic study.
Access to Apollo Drive (CSAH 12) is restricted per the Joint Powers Agreement with
Anoka County. The applicant is proposing an entrance drive on Lilac Street and a parking
lot for the childcare center. Future drive lanes and parking areas are shown on the
preliminary plat and site plans, but are not planned to be constructed with the childcare
center.
Comments: 1. (5/3/2023) Applicant to provide a Level of Service analysis of the Apollo Drive(CSAH 12) and Lilac Street intersection with the final plat submittals. Theanalysis should include existing and proposed conditions.
2. (5/3/2023) Applicant to verify pavement section and materials to be used on
Apollo Drive (CSAH 12) with Anoka County.
3.(5/3/2023) Applicant to submit any traffic control plans and coordinate any
closures of Apollo Drive (CSAH 12) with Anoka County.
4. (5/3/2023) Public Safety staff have concerns about the radius and width of the
entrance drive and the ability for their vehicles to turn around to exit the lot.
Applicant to refer to Dan L’Allier’s April 25th email detailing the concerns.
5. (5/3/2023) Handicap stalls, access aisles, and the route from the parking stallsto the building, including the pedestrian ramp, shall all be ADA compliant and
meet state building code requirements. Applicant to submit detailed plansshowing the grading in these areas.
6. (5/3/2023) Staff recommend that all sidewalks are 5-ft in width.
Ms. Katie Larsen 05/03/2023 Page 5
Milestones Addition & Lil Explorers Childcare Center Engineering Review
•Wetlands and Mitigation Plan
There are no known existing wetlands on the site.
•Landscaping
Landscaping plans were provided as part of the submittal. The City’s Environmental Coordinator to review landscaping and provide in-depth comments.
Comments:
1.(5/3/2023) Staff recommend adjusting landscaping so that no trees are plantedover utility pipes. Trees are not allowed to be planted within the HWL of theinfiltration basins.
2.(5/3/2023) Applicant to show the locations of the proposed utilities on thelandscape plan.
3.(5/3/2023) Applicant to review need for inlet protection along Apollo Drive
(CSAH 12).
4.(5/3/2023) Applicant to rectify difference between seeding shown on Sheet L1
and detail on Sheet C8. It is unclear if the north infiltration basin will have
seeding or not.
•Floodplain
There are no existing floodplains on the site.
•Drainage and Utility Easements
The Milestones Addition preliminary plat creates two lots (Lot 1 Block 1 and Outlot A) on the existing property. Per City Code, the City requires 10-ft wide drainage and utility (D&U)
easements along plat boundaries and along lot lines. Drainage and utility easements are proposed over the two infiltration basins and along the lot lines.
The applicant is proposing to dedicate 33 feet of right-of-way along Lilac Street.
Comments:
1. (5/3/2023) Applicant to provide a D&U easement at least 20 feet in width over the8-inch diameter water main. The easement shall also encompass the curb stop forthe childcare center building.
2.(5/3/2023) Applicant to work with Anoka County on right-of-way width along ApolloDrive (CSAH 12).
•Development Agreement
A Development Agreement will be required with the final plat.
•Grading Agreement
Grading agreement not required.
Ms. Katie Larsen 05/03/2023 Page 6
Milestones Addition & Lil Explorers Childcare Center Engineering Review
•Stormwater Maintenance Agreement
The stormwater facilities will be privately maintained and a Declaration for Maintenance of Stormwater Facilities will be required. Both the Rice Creek Watershed District (RCWD) and the City of Lino Lakes shall be parties to the Declaration.
•Permits Required
1.NPDES General Construction Permit2.City of Lino Lakes Zoning Permit for Grading3.Minnesota Department of Health Plan Review for Watermain4.MPCA Sanitary Sewer Extension Permit5.Anoka County Right-of-Way Permit6.Rice Creek Watershed District Permit
If you or the applicant have any questions regarding these comments, please contact Diane
Hankee at (651) 982-2430 or dhankee@linolake.us.
Page 1
To: Katie Larsen
From: Andy Nelson
Date: May 1st, 2023
Re: Environmental Board Comments/April 26th, 2023/Lil Explorers Childcare Center
The Environmental Board, at their April 26th, 2023 meeting, had the following
recommendations for Lil Explorers Childcare Center:
1. The Tree Survey must be updated to match the Tree Inventory. The Preservation
and Mitigation standards will be applied to the updated Tree Survey. Additionalmitigation and preservation of trees may be required as a result of this update.
2. The following updates are needed to the Tree Survey and Preservation Plan:
The Tree Mitigation and Preservation standards have not been met. The notes are explanatory only.
3. The City Tree Protection Fence Detail must be added to the Details (Sheet C10).All trees planned for preservation will require tree protection fence to be installedin accordance with this detail. Also, the Tree Protection Zones (TPZs) must beshown on the Grading, Drainage, and Erosion Control Plan (Sheet C5). The TPZs
Environmental Memo
Attachment 3: Environmental Coordinator Memo dated May 1, 2023
Page 2
must be in place prior to issuance of grading permit and will be reviewed by staff concurrently with inspection of sediment and erosion control measures.
4. Canopy Cover: To account for future development of Outlot A in MilestonesAddition, it is recommended that the 4 trees along the west perimeter of theparking lot be moved to areas that will not be impacted by future construction.The entrance road and south infiltration basin seem to have ample space to
accommodate these 4 trees.
5. Final placement of fire hydrants along west parking lot perimeter may necessitaterelocation of 2 trees in the islands.
6. Buffer and Screen: The north perimeter of the parking lot requires a double,
triangulated row of plants. It appears that the standard could be met by adjustingthe placement of the 46 large shrubs shown into the required configuration.
7. Maintain a 10 foot radius free of shrubs around tree trunks on north parking lot
perimeter to prevent competition.
8. A Stormwater Pollution Prevention Plan must be submitted that meetsrequirements. This will include a concrete washout location, a note thatstabilization must be completed within 7 days of construction activity ceasing
(due to proximity to impaired waters), and contact info and credentials for the
project inspector.
9. The Turf Establishment Plan must be updated to match the seeding on theLandscape Plan. Verify that correct Mn DOT seed mix numbers are used.
10. The Turf Establishment Plan calls for Mn DOT Seed Mixture 32-261. Thisshould be changed to Mn DOT 33-261.
11. Category 3 erosion control blanket is noted for the areas with steeper slopes on
the east portion of the site. This should be updated to reflect the 2020 Mn DOT
specification numbers to ensure that there is no confusion. The City requiresnatural net erosion blanket.
12. Verify that the trash enclosure is properly sized to accommodate both trash and
recycling containers.
13. Applicant may want to consider organics recycling for this site. Assistance andgrants to establish a recycling program on site may be available through AnokaCounty’s AnokaBizRecycle Program.
Attachment 4: Anoka County Highway Department Letter May 22, 2023
Project Description
Milestones Education is purchasing the 4.22 acre property and will be dividing it into 2 lots with the
intent to put a childcare facility on roughly half the property. Milestones is a new company that is
owned by operators that have owned/opened 15 centers across the Minneapolis Metro Area. We
have done a lot of building designs and are using our newest design in Lino Lakes which is a very
attractive yet functional building for our use.
Our facilities accommodate 189 children with roughly 40 employees. We have oversized classrooms,
full commercial kitchen and indoor gym facilities for the kids. Our buildings also have large
playrgounds for each age specific group. We typically will have 150 cars in the morning and 150 cars
in the afternoon during pick up and drop off. Drop off/Pick Up occurs typically from 7-830 in the AM
and 4-6PM in the afternoon. I anticipate very little impact to traffic with our location.
Item 104 - Milestones project and replat will be consistent with the neighboring busineses and will
take the current vacant parcel and make it more marketable for other businesses (restaurant, office).
We are excited for the project and don’t see this being premature to the comprehensive plan for the
area.
Cost Estimates
We have a budget for Lino Lakes of $53,000 from our landscape firm. Our projected costs for other
items have not been provided as we will wait for initial city reviews prior to submitting out for full
bid/proposals from subcontractors.
Attachment 5: Applicant Narrative
Date Last Revised:Copyright Michael J. Thomas Architect, LLC. Allrights reserved.The architectural works depicted herein are thesole property of Michael J. Thomas Architect,LLC and may not be constructed or used withoutits expressed written permission. No permissionto modify or reproduce any of thesearchitectural works, including without limitationthe construction of any building, is expressed orshould be implied from delivery of preliminarydrawings or unsealed construction drawings.Permission to construct the buildings(s) depictedin sealed construction drawings is expresslyconditioned on the full and timely payment of allfees otherwise due to Michael J. ThomasArchitect, LLC and, in absence of any writtenagreement to the contrary, is limited to a one-time use on the site indicated on these plans.MJTProject No:File Name:22008 Lil X Lino Lakes04-10-23.plnDrawn By:01-16-23, 01-20-23, 01-23-23,01-27-23, 01-29-23, 02-12-23,02-25-23, 02-26-23, 04-10-2322008SignatureI hereby certify that this plan, specification, orreport was prepared by me or under my directsupervision and that I am a duly LicensedArchitect under the laws of the State ofMinnesota.23592Minnesota License No.:04-10-23Date Signed:A0.0Phone 651-245-2346East Bethel, MN 550924918 S. Tri Oak Circle NEwww.michaeljthomasarchitect.comLil' Explorers Childcare CenterNortheast Corner of Apollo Drive & Lilac StreetLino Lakes, MNSCALE INDICATED BASED UPON PRINTED 24" X 36" (ARCHITECTURAL D) SHEETPRELIMINARY DO NOT USE FOR CONSTRUCTION New BuildingNNOT TO SCALE6Vacinity Map1Northwest Main Entry2Southwest Eye Level3 Northwest Eye Level4Southwest Aerial5Sotheast Aerial7Northeast AerialPROJECT SITEPREFINISHED METALFirestone Metal ProductsKynar finish"Matt Black"Main Roof fascias, soffits, drip caps, andmisc. break metal locations.ALUMINUM ENTRYDOORSClear Anodized FinishFiberglass WindowsAnderson 100 Series FibrexColor: BlackManufactured StoneVeneerBoulder CreekMontana "Jasper" S4655-14Painted LP SidingLP Cedarmill SmartPanel with1"x1 1/2" BattensPainted LP SidingLP Cedarmill Smart Panel w/1x4 SmartrimFIBERGLASS SHINGLESGAF Timberline HD ShinglesColor : “Charcoal”PROJECT TEAMARCHITECTMichael J. Thomas Architect, LLC4918 S. Tri Oak Circle NEEast Bethel, MN 55092651-245-2346mjtallc2520@gmail.comwww.michaeljthomasarchitect.comOWNERLil Explorers Properties Jennifer Schultz & Jeremy Spaude 612-501-1493PRE-SELECTED GENERAL CONTRACTORGDS Design & Build Inc.Gail Schuette222 W. Main StreetWaconia, MN 55387612-616-2616gail@gdsdesignbuild.comWood-grained FinishArchitetural Metal PanelsPAC-CLAD 12" wide fluschpanels. Color: Golden MaplePrefinished StandingSeam Metal Roofing &Wall PanelsMetal Sales Image II 16",Manufactured StonebrickVeneerBoulder Creek"Olde World"Metal Roof, Fascia, andSoffitsMetal Wall PanelsAttachment 6: Architectural, Preliminary Plat, Civil and Landscape Plans
Date Last Revised:Copyright Michael J. Thomas Architect, LLC. Allrights reserved.The architectural works depicted herein are thesole property of Michael J. Thomas Architect,LLC and may not be constructed or used withoutits expressed written permission. No permissionto modify or reproduce any of thesearchitectural works, including without limitationthe construction of any building, is expressed orshould be implied from delivery of preliminarydrawings or unsealed construction drawings.Permission to construct the buildings(s) depictedin sealed construction drawings is expresslyconditioned on the full and timely payment of allfees otherwise due to Michael J. ThomasArchitect, LLC and, in absence of any writtenagreement to the contrary, is limited to a one-time use on the site indicated on these plans.MJTProject No:File Name:22008 Lil X Lino Lakes04-10-23.plnDrawn By:01-16-23, 01-20-23, 01-23-23,01-27-23, 01-29-23, 02-12-23,02-25-23, 02-26-23, 04-10-2322008SignatureI hereby certify that this plan, specification, orreport was prepared by me or under my directsupervision and that I am a duly LicensedArchitect under the laws of the State ofMinnesota.23592Minnesota License No.:04-10-23Date Signed:A0.1Phone 651-245-2346East Bethel, MN 550924918 S. Tri Oak Circle NEwww.michaeljthomasarchitect.comLil' Explorers Childcare CenterNortheast Corner of Apollo Drive & Lilac StreetLino Lakes, MNSCALE INDICATED BASED UPON PRINTED 24" X 36" (ARCHITECTURAL D) SHEETPRELIMINARY DO NOT USE FOR CONSTRUCTION New BuildingSCALE: 1:0.591322008 Lil X Lino Lakes 02-26-23 - South ElevationSCALE: 1:0.591422008 Lil X Lino Lakes 02-26-23 - North ElevationSCALE: 1:0.481522008 Lil X Lino Lakes 02-26-23 - West ElevationSCALE: 1:0.481622008 Lil X Lino Lakes 02-26-23 - East ElevationManufactured StoneVeneerBoulder CreekMontana "Jasper" S4655-14FIBERGLASS SHINGLESGAF Timberline HD ShinglesColor : “Charcoal”Painted LP SidingLP Cedarmill Smart Panel w/1x4 SmartrimPainted LP SidingLP Cedarmill SmartPanel with1"x1 1/2" BattensFascias and Soffits @Standing Seam RoofingMetal Sales "Metalic Silver"Fascias and Soffits @Main RoofsPrefin Metal "Matte Black"Wood-grained FinishArchitetural Metal PanelsPAC-CLAD 12" wide fluschpanels. Color: Golden MapleManufactured StonebrickVeneerBoulder Creek"Olde World"Metal Wall Panels
Date Last Revised:Copyright Michael J. Thomas Architect, LLC. Allrights reserved.The architectural works depicted herein are thesole property of Michael J. Thomas Architect,LLC and may not be constructed or used withoutits expressed written permission. No permissionto modify or reproduce any of thesearchitectural works, including without limitationthe construction of any building, is expressed orshould be implied from delivery of preliminarydrawings or unsealed construction drawings.Permission to construct the buildings(s) depictedin sealed construction drawings is expresslyconditioned on the full and timely payment of allfees otherwise due to Michael J. ThomasArchitect, LLC and, in absence of any writtenagreement to the contrary, is limited to a one-time use on the site indicated on these plans.MJTProject No:File Name:22008 Lil X Lino Lakes04-10-23.plnDrawn By:01-16-23, 01-20-23, 01-23-23,01-27-23, 01-29-23, 02-12-23,02-25-23, 02-26-23, 04-10-2322008SignatureI hereby certify that this plan, specification, orreport was prepared by me or under my directsupervision and that I am a duly LicensedArchitect under the laws of the State ofMinnesota.23592Minnesota License No.:04-10-23Date Signed:A0.2Phone 651-245-2346East Bethel, MN 550924918 S. Tri Oak Circle NEwww.michaeljthomasarchitect.comLil' Explorers Childcare CenterNortheast Corner of Apollo Drive & Lilac StreetLino Lakes, MNSCALE INDICATED BASED UPON PRINTED 24" X 36" (ARCHITECTURAL D) SHEETPRELIMINARY DO NOT USE FOR CONSTRUCTION New BuildingFWDRF40 SF RECYCLING SPACEInfant #1(12) OccupantsInfant #2(12) OccupantsToddler #1(14) OccupantsToddler #2(21) OccupantsPreschool #1Toddler #3(20) OccupantsPreschool #2(20) OccupantsPreK/ Kind(30) OccupantsPreschool #3(21) OccupantsPreschool #4(20) OccupantsSport Court(27) Occupants Max.1,380 SFPlay Area B2,016 SFOCCUPANCYEDUCATIONALGROUP E15,210 sq ftEXITPlay Area A2,305 sfPlay Area C1,239 SFPreschool #5(20) OccupantsEXITEXITEXITEXITEXITEXITEXITEXITEXITEXITEXITEXITEXITEXITEXITEXITOCCUPANCYEDUCATIONALGROUP E1,731 sq ftMechanicalSport CourtBelow.ReceptionBelow.Vest. Below.Attic SpaceEXITAttic SpaceAttic SpaceAttic SpaceFlat RoofRoof-topHVACFlat RoofRoof-topHVACNNSCALE: 1/16" = 1'-0"1Code Plan - First Story0 8' 16'32'SCALE: 1/16" = 1'-0"2Code Plan - Second Story0 8' 16'32'Chapter 29 Plumbing SystemsTable 2902.1 Minimum Plumbing FixturesEducational 485 Occupants. Do to use and licensing requirements, all child toilet andlavatories are shown to be unisex. A separate Men's and separateWomen's toilet room will be provided for adult staff and visitors.Water ClosetsRequired = 441/ 50 = 8.82, or round up to 9Provided = 13Child Uniex = 12Men's = 1Women's = 1Lavatories Required = 441/ 50 = 8.82, or round up to 9Privided = 28 (not inlcuding Warming Kitchen)Unisex Hand Washing Lavatories = 16Unisex Classroom/ Breakroom Counter Sinks = 10Men's Lavatory = 1Women's Lavatory = 1Bathtub/ Shower = 0 Required. Propose to provide 0. Drinking Fountains = 441/ 100 = 4.41 or round up to 5 Required. Provided = 2Based upon use, children do not use the drinkingfountains. Water given to children in classrooms incups, therefore only 2 drinking fountains shown tomeet accessibility requirements.Service Sink = 1 Required. 1 Provided. Urinals. No urinals provided.2020 Minnesota Provisions to the Minnesota State Building Code1303.1500 Recycling Space, Table 1-A.Children’s homes and homes for the aged = .0025 factor.15,210 SF x .0025 = 38.025 SF required. 40 SF provided.2020 MINNESOTA ENERGY CODETable C301.1 Climate Zone.Anoka County, Minnesota = 6A (Moist).Section C402 Building Envelope Requirements Prescriptive.Prescriptive Method for compliance proposed.Table 402.1.3 Opaque Thermal Envelope Insulation Component MinimumRequirements, R-Value MethodRoof, Insulation Entirely Above Deck = R-30 CIRoof, Attic = R-49Walls Above Grade, Wood Framed (walls) = R-20 + R-3.8 CIBelow Grade Walls = R-7.5 CIUnheated Slab-on-grade Floors = R-10 for 24” below.Table C402.4 Building Envelope Fenestration Maximum U-Factor andSHGC RequirementsFixed Fenestration = 0.36 U-factor or lessOperable Fenestration = 0.43 U-factor or lessEntrance Doors = 0.77 U-factor or lessSHGC (PF < 0.2) = SEW 0.40/ N 0.53Section C402.5.1 Air Barrier Compliance OptionsContinuous Air Barrier with air permeability no greater than 0.004cfm/ft2 under pressure differential of 0.3 inches w.g..Building Mechanical and Electrical Systems will be Design/ Build byapplicable subcontractor. It shall be said subcontractor’s responsibilityto design their system to meet all applicable energy code (and othercodes) requirements.2020 MINNESOTA STATE BUILDING CODE Chapter 3 Use and Occupancy ClassificationTable 302.2 Care FacilitiesChild Care Center <24 hours per day>5 but </= 100 children </= 2.5 years of age and each room at, and with, an exit atthe level of exit discharge.Occupancy Classification E (Educational)Section 303 Assembly Group A303.1.3 Associated with Group E occupancies.A room or space used for assembly purposes that is associated with Group Eoccupancy is not considered a separate occupancy.Chapter 5 General Building Heights and AreasTable 504.3 Allowable Building Height In Feet Above Grade PlaneOccupancy Class E Group. Type V B, Sprinklered = 60 feetActual = 38 feetTable 504.4 Allowable Number of Stories Above Grade PlaneOccupancy Class E Group. Type VB, Spinklered = 2 StoriesActual 2 StoriesTable 506.2 Allowable Area Factor In Square FeetOccupancy Class E Group. Type VB, Sprinklered, Multistory = 28,500 SFBuilding Area & HeightActual First Story = 15,210 SFActual Second Story = 1,731 SFActual Total = 16,941 SFAllowed = 28,500 SF, Two Stories (No area increases needed).Chapter 6 Types of ConstructionTable 601.0 Hour Fire-resistance Rating required for all elements. Type V B. Chapter 9 Fire Protection SystemsSection 903.2.3 Group EAn automatic sprinkler system shall be provided throughout.Dry system at unconditioned attic locationsChapter 10 Means of EgressTable 1004.5 Maximum Floor Area Allowances per Occupant.Day care = 35 net Occupant Load Factor.15,210 SF / 35 SF = 434.57, round up to 435 Occupant Load by calculation.Accessory storage areas, mechanical equipment room = 300 net Occupant LoadFactor.1,731 SF / 300 = 5.77, round up to 6 Occupant Load by calculation.Total Occupant Load by calculation = 435 + 6 = 441 Occupants.Section 1004.5, Exception: Where approved by the building official, the actualnumber of occupants for whom each occupied space, floor of building is designed,although less than those determined by calculation shall be permitted to be used inthe determination of the design occupant load. Actual Occupant Load based upon day care license and intended building use.Infant 1 = 12 OccupantsInfant 2 = 12 OccupantsToddler 1 = 14 OccupantsToddler 2 = 21 OccupantsPreSchool 1 = 20 OccupantsPreSchool 2 = 20 OccupantsPreK/ Kind =30 OccupantsPreSchool 3 = 20 OccupantsPreSchool 4 = 20 OccupantsPreSchool 5 = 20 OccupantsInfant & Children Occupants = 189Sport CourtExercise Rooms Function of Space = 50 SF Occupant Load1,380 SF / 50 = 27.64, or 27 Max. Occupants Note: Sport occupancy not included in licensed occupant load. Children will either be in classroom, outside, or Sport Court.Staff Maximum = 28 OccupantsTotal Actual Occupant Load 189 + 28 = 217 OccupantsSection 1006.2.2.4 Group E and I-4 means of egressRooms or spaces where care is provided for more than 10 children that are 2 1/2years of ages or less, shall have access to not less than two exits or exit accessdoors. All care rooms have two exits. Either to corridor or directly to exterior.Table 1020.1 Corridor Fire-Resistance RatingE Occupancy, with sprinkler system = 0.2020 MINNESOTA ACCESSIBILITY CODEChapter 11 of the 2018 IBC w/MN AmendmentsSection 1104.4 Accessible Route.Multilevel Buildings and Facilities.All public rooms and areas are on the main level.The Secondy Story space is for staff and maintenance use onlywith no "accessible elements" and has an occupant load lessthan 30 (1,731 sf/300 = 5.77, or 6 occupants).Section 1105 Accessible Entrances.The main entrance and all classroom exterior play area doorsare on an accessible route.Section 1106 Parking and Passenger Loading FacilitiesSee Civil plans. Table 1106.1 51-75 parking spaces requires 3 to be accessible.Therefore, (3) accessible parking spaces + (52) standardparking spaces = (55) total provided.1109.2.2 Water closet compartment.At least 5% of water closet compartments in each toilet roomshall be accessible. If two or more water closets are provided,at least 5% shall be ambulatory accessible. Therefore, alllocations where toilet rooms have toilet compartments, all willhave one child accessible and one child ambulatory accessiblecompartments. Section 1109.5 Drinking FountainsNot fewer than two drinking fountains shall be provided. Ondrinking fountain shall comply with the requirements for peoplewho use a wheel chair and one drinking fountain shall complywith requirements for standing persons. (2) provided.Section 1109.12.3 Point of sale and service counters. The main entry/ lobby service counter is accessible.Section 1109.13 Controls, operating mechanisms and hardware.All door hardwares are level handle or stationary puch/ pulls.Section 1111 SignageTo be by Owner, but will comply.Chapter 4Section 406 Curb Ramps. The main enetry and access fromaccessible parking access isle includes curb ramp to comply.Chapter 5Section 502 Parking Spaces. (3) accessible parking spaces 9'wide x 19' deep with an 8' minimum wide access isle provided.Chapter 6Section 602.4 Spout outlet heights for drinking fountains.(1) at 36" max. for wheel chair use and (1) between 38"-43" forstanding persons provided.Section 603.1 Clearances, door swings, mirrors, operable partsat all adult accessible toilet rooms and child accessibble toiletrooms comply.Section 604 Water Closets and Toilet Compartments.Clearances an grab bars shown to comply with Adult and Childaccessible requirements.Section 606 Lavatories and SinksAll adult and child accessible toilet rooms include lavatories at34" height, 27" clearance, & 30" widths.Section 804.3 Kitchens and Kitchenettes. Work surface. At the infant feeding kitchen and at the employee break room,there is no cooktop or conventional range, therefore thesespaces are not designed to comply with clearance or worksurface heightsTRUE NORTHPLAN NORTH
Date Last Revised:Copyright Michael J. Thomas Architect, LLC. Allrights reserved.The architectural works depicted herein are thesole property of Michael J. Thomas Architect,LLC and may not be constructed or used withoutits expressed written permission. No permissionto modify or reproduce any of thesearchitectural works, including without limitationthe construction of any building, is expressed orshould be implied from delivery of preliminarydrawings or unsealed construction drawings.Permission to construct the buildings(s) depictedin sealed construction drawings is expresslyconditioned on the full and timely payment of allfees otherwise due to Michael J. ThomasArchitect, LLC and, in absence of any writtenagreement to the contrary, is limited to a one-time use on the site indicated on these plans.MJTProject No:File Name:22008 Lil X Lino Lakes04-10-23.plnDrawn By:01-16-23, 01-20-23, 01-23-23,01-27-23, 01-29-23, 02-12-23,02-25-23, 02-26-23, 04-10-2322008SignatureI hereby certify that this plan, specification, orreport was prepared by me or under my directsupervision and that I am a duly LicensedArchitect under the laws of the State ofMinnesota.23592Minnesota License No.:04-10-23Date Signed:A2.1Phone 651-245-2346East Bethel, MN 550924918 S. Tri Oak Circle NEwww.michaeljthomasarchitect.comLil' Explorers Childcare CenterNortheast Corner of Apollo Drive & Lilac StreetLino Lakes, MNSCALE INDICATED BASED UPON PRINTED 24" X 36" (ARCHITECTURAL D) SHEETPRELIMINARY DO NOT USE FOR CONSTRUCTION New BuildingDKLOBMPACEFGHQJNI1A2.33A2.3520'13'12'26'24'7'-2"9'15'18'19'13'12'0"-3'-4"-5'-4"9'4'8'-6"19'23'33'-8" +/-2'0"0"12'12'7'-2"7'-2"12'19'20'26'-4"3,277 SF TOTAL WEST FACADE845 SF (25.8%) BRICK287 SF (8.7% ) STONE541 SF (16.5%) WINDOW/ DOOR51% Material Class 11,251 SF (38.2%) METAL - Material Class 2353 SF (10.8%) COMPOSITE SIDING- Material Class 31210124121012101210128128LKHGFDOCPMBQEANJI20'-3'-4"0"12'9'12'12'24'6'-6"16'15'22'19'19'9'24'19'15'12'7'-2"23'19'16'3,623 SF TOTAL EAST FACADE812 SF (22.4%) BRICK538 SF (14.8%) STONE474 SF (13.1%) WINDOW/ DOOR50.4% Material Class 11,571 SF (43.4%) METAL - Material Class 2228 SF (6.3%) COMPOSITE SIDING - Material Class 31210124121012101210128128SCALE: 1/8" = 1'-0"1West Exterior Elevation0 4' 8' 16'SCALE: 1/8" = 1'-0"2East Exterior Elevation0 4' 8' 16'SURFACE APPLIED, NON-BACKLIT,SIGNAGE - BY OWNER12" X 12" SOLID CEDAR POST ANDBEAM W/ KNIFE ANCHOR PLATESCANOPY ROOF - TPO OVER 1" RIGID OVER2X6 T&G WD DECKINGCity of Lino Lakes Exterior Building Materials Classes
Date Last Revised:Copyright Michael J. Thomas Architect, LLC. Allrights reserved.The architectural works depicted herein are thesole property of Michael J. Thomas Architect,LLC and may not be constructed or used withoutits expressed written permission. No permissionto modify or reproduce any of thesearchitectural works, including without limitationthe construction of any building, is expressed orshould be implied from delivery of preliminarydrawings or unsealed construction drawings.Permission to construct the buildings(s) depictedin sealed construction drawings is expresslyconditioned on the full and timely payment of allfees otherwise due to Michael J. ThomasArchitect, LLC and, in absence of any writtenagreement to the contrary, is limited to a one-time use on the site indicated on these plans.MJTProject No:File Name:22008 Lil X Lino Lakes04-10-23.plnDrawn By:01-16-23, 01-20-23, 01-23-23,01-27-23, 01-29-23, 02-12-23,02-25-23, 02-26-23, 04-10-2322008SignatureI hereby certify that this plan, specification, orreport was prepared by me or under my directsupervision and that I am a duly LicensedArchitect under the laws of the State ofMinnesota.23592Minnesota License No.:04-10-23Date Signed:A2.2Phone 651-245-2346East Bethel, MN 550924918 S. Tri Oak Circle NEwww.michaeljthomasarchitect.comLil' Explorers Childcare CenterNortheast Corner of Apollo Drive & Lilac StreetLino Lakes, MNSCALE INDICATED BASED UPON PRINTED 24" X 36" (ARCHITECTURAL D) SHEETPRELIMINARY DO NOT USE FOR CONSTRUCTION New Building125611141581643107912130" MAIN LEVEL FIN. FLR.-3'-4" T.O. FTG.20'12'9'17'13'-6"7'-2"12'9'2,051 SF TOTAL SOUTH FACADE719 SF (35.1%) BRICK0 SF STONE408 SF (19.9%) WINDOW/ DOOR55% Materials Class 1759 SF (37.0%) METAL - Material Class 2165 SF (8.0%) COMPOSITE SIDING - Material Class 3115141165216841031312972A2.320'12'0"-3'-4"7'-2"12'19'9'7'-2"12'7'-2"12'1'-1/2"5 1/2"1'-6"19'1222,168 SF TOTAL NORTH FACADE753 SF (34.7%) BRICK0 SF STONE384 SF (17.7%) WINDOW/ DOOR52.4% Material Class 1883 SF (40.7%) METAL - Material Class 2148 SF (6.9%) COMPOSITE SIDING - Material Class 36542116A5.217A5.214'122124561019'42'-5 1/4"2 3/4"122654211092 3/4"42'-5 1/4"2'122124562'14'-3'-4"0"9'122SCALE: 1/8" = 1'-0"1South Exterior Elevation0 4' 8' 16'SCALE: 1/8" = 1'-0"2North Exterior Elevation0 4' 8' 16'SCALE: 1/8" = 1'-0"3Partial North Exterior Elevation/ Section0 4' 8' 16'SCALE: 1/8" = 1'-0"4Partial South Exterior Elevation/ Section0 4' 8' 16'SCALE: 1/8" = 1'-0"5Partial North Exterior Elevation - Break Rm0 4' 8' 16'SCALE: 1/8" = 1'-0"6Partial South Exterior Elevation - Office0 4' 8' 16'PAC-CLAD WOOD-GRAINED MTLPANELS. (1) CRS 12"+ (2) CRS 7".MANUFACTUREDSTONEBRICK VENEERTYP. GOOSENECK LED LIGHTFIXTURE. PROVIDE 1" X 111/4" X 11 1/4" PLYNTHBLOCKALUM ENTRANCEBLACK FIBERGLASSWDWS- TYP.FIBERGLASS WDWSPREFIN MTL PARAPET CAPFLASHINGLP SMARTSIDE PANEL AND TRIMSTANDING SEAM MTL ROOFFIBERGLASS REINF ASPHALTSINGLES
Date Last Revised:Copyright Michael J. Thomas Architect, LLC. Allrights reserved.The architectural works depicted herein are thesole property of Michael J. Thomas Architect,LLC and may not be constructed or used withoutits expressed written permission. No permissionto modify or reproduce any of thesearchitectural works, including without limitationthe construction of any building, is expressed orshould be implied from delivery of preliminarydrawings or unsealed construction drawings.Permission to construct the buildings(s) depictedin sealed construction drawings is expresslyconditioned on the full and timely payment of allfees otherwise due to Michael J. ThomasArchitect, LLC and, in absence of any writtenagreement to the contrary, is limited to a one-time use on the site indicated on these plans.MJTProject No:File Name:22008 Lil X Lino Lakes04-10-23.plnDrawn By:01-16-23, 01-20-23, 01-23-23,01-27-23, 01-29-23, 02-12-23,02-25-23, 02-26-23, 04-10-2322008SignatureI hereby certify that this plan, specification, orreport was prepared by me or under my directsupervision and that I am a duly LicensedArchitect under the laws of the State ofMinnesota.23592Minnesota License No.:04-10-23Date Signed:A3.2Phone 651-245-2346East Bethel, MN 550924918 S. Tri Oak Circle NEwww.michaeljthomasarchitect.comLil' Explorers Childcare CenterNortheast Corner of Apollo Drive & Lilac StreetLino Lakes, MNSCALE INDICATED BASED UPON PRINTED 24" X 36" (ARCHITECTURAL D) SHEETPRELIMINARY DO NOT USE FOR CONSTRUCTION New Building124569381011141516-3'-4"0"12'15'13'10'10'12'-6"16'17'36'-2 3/4"41'-1 1/4"126126FGKHJI1A4.324'13'-6"10'-4"4'9'-3 1/4"8'12'9'DHKLMBOPACEFGQJNI2A4.33A4.30"-3'-4"12'20'0"28'54'-8"27'-10"9'-3 1/4"24'-5 1/2"27'-9 1/4"1210124121012101210128128QPOMLKHGFEDCBANJI2A5.11A5.128'24'37'-4"54'-8"28'SCALE: 1/8" = 1'-0"1Building Section - Preschool Looking North0 4' 8' 16'SCALE: 1/8" = 1'-0"2Building Section - Vestibule0 4' 8' 16'SCALE: 1/8" = 1'-0"3Building Section - Longitudinal A0 4' 8' 16'SCALE: 1/8" = 1'-0"4Building Section - Longitudinal B0 4' 8' 16'
Date Last Revised:Copyright Michael J. Thomas Architect, LLC. Allrights reserved.The architectural works depicted herein are thesole property of Michael J. Thomas Architect,LLC and may not be constructed or used withoutits expressed written permission. No permissionto modify or reproduce any of thesearchitectural works, including without limitationthe construction of any building, is expressed orshould be implied from delivery of preliminarydrawings or unsealed construction drawings.Permission to construct the buildings(s) depictedin sealed construction drawings is expresslyconditioned on the full and timely payment of allfees otherwise due to Michael J. ThomasArchitect, LLC and, in absence of any writtenagreement to the contrary, is limited to a one-time use on the site indicated on these plans.MJTProject No:File Name:22008 Lil X Lino Lakes04-10-23.plnDrawn By:01-16-23, 01-20-23, 01-23-23,01-27-23, 01-29-23, 02-12-23,02-25-23, 02-26-23, 04-10-2322008SignatureI hereby certify that this plan, specification, orreport was prepared by me or under my directsupervision and that I am a duly LicensedArchitect under the laws of the State ofMinnesota.23592Minnesota License No.:04-10-23Date Signed:A3.3Phone 651-245-2346East Bethel, MN 550924918 S. Tri Oak Circle NEwww.michaeljthomasarchitect.comLil' Explorers Childcare CenterNortheast Corner of Apollo Drive & Lilac StreetLino Lakes, MNSCALE INDICATED BASED UPON PRINTED 24" X 36" (ARCHITECTURAL D) SHEETPRELIMINARY DO NOT USE FOR CONSTRUCTION New Building5'-3"5'-3"74'-8" TO NEW PROPOSED WEST PROPERTY LINE69'-7" TO EAST PROPERTY LINE4'-6"3'-4"16'-6"24'-3 1/2"16'-11"TYPICAL ROOFTOP UNIT126126SCALE: 1/8" = 1'-0"1Building Section - RTU Site Lines West/East Looking North0 4' 8'16'
Date Last Revised:Copyright Michael J. Thomas Architect, LLC. Allrights reserved.The architectural works depicted herein are thesole property of Michael J. Thomas Architect,LLC and may not be constructed or used withoutits expressed written permission. No permissionto modify or reproduce any of thesearchitectural works, including without limitationthe construction of any building, is expressed orshould be implied from delivery of preliminarydrawings or unsealed construction drawings.Permission to construct the buildings(s) depictedin sealed construction drawings is expresslyconditioned on the full and timely payment of allfees otherwise due to Michael J. ThomasArchitect, LLC and, in absence of any writtenagreement to the contrary, is limited to a one-time use on the site indicated on these plans.MJTProject No:File Name:23004 Lil X Lake Elmo04-03-23.plnDrawn By:03-06-23, 03-09-23, 03-13-23,03-25-23, 04-3-2323004SignatureI hereby certify that this plan, specification, orreport was prepared by me or under my directsupervision and that I am a duly LicensedArchitect under the laws of the State ofMinnesota.23592Minnesota License No.:00-00-22Date Signed:A5.3Phone 651-245-2346East Bethel, MN 550924918 S. Tri Oak Circle NEwww.michaeljthomasarchitect.comLil' Explorers Childcare CenterNorthwest Corner of39th Street N & Wildflower DriveLake Elmo, MNSCALE INDICATED BASED UPON PRINTED 24" X 36" (ARCHITECTURAL D) SHEETPRELIMINARY DO NOT USE FOR CONSTRUCTION New Building7 5/8"4"3 5/8"3"6"9'-2 3/4"6"3"3 5/8"4"4"12'10'4"7 5/8"7 5/8"7 5/8"2"2"2"4"4"2"2"2"9"6"3"3"2"2"2"1 5/8"2A5.34A5.36A5.33A5.33'-10"6'-2"4"5'2'-8"5'-8"6"5'-2"1'-4"GATE FRAMEGATE FRAME2'9'-4"2'4'6'2'2'1'-4"8"8"8"8"8"8"8"1/4" PER 1'-0" SLOPE5A5.3(6) 8" CRS = 4'(9) 8" CRS = 6'2'-6"1'-11"4'-5"3'-3"3'-3"3'-3"3'-3"1'-10 1/2"1'-4 1/2"1'-2 5/8"2'-3/8"2"6 "8"7 5/8"8 3/8"4"3 5/8"8'-7 3/8"9"2"0 3/8"0 5/16"7 5/8"0 5/16"0 3/8"9"8"SCALE: 1/2" = 1'-0"1Trash Enclosure Plan0 1' 2' 4'SCALE: 1/2" = 1'-0"2Trash Enclosure - Front Elevation0 1' 2' 4'SCALE: 1/4" = 1'-0"4Trash Enclousure - Side Elevation0 2' 4' 8'SCALE: 1/4" = 1'-0"3Trash Enclosure - Back Elevation0 2' 4' 8'SCALE: 1/2" = 1'-0"6Trash Encl Section 0 1' 2' 4'SCALE: 1 1/2"= 1'-0"5Trash Cap Plate0 6'' 12'' 18''7Trash Enclosure8" WYTHE CMUHSS6X6X1/4 STLPOST FOR GATEMOUNTING.5/4" X 5 1/2" COMPOSITEDECKING PICKETSTSS4X2X3/16 STL. GATEFRAMESPAINTED SMOOTH FACE16"X8"X8" CMUPAINTED ROCK FACE16"X8"X8" CMUSTANDING SEAM MTL ROOFING.MUST SUPPORT ITS OWN WEIGHTPLUS 42 PSF SNOW LOAD.SUPPLIER TO VERIFYHSS6X2X3/16 STLBEAMS AND PURLINSHSS3X3X1/4 STL COL.TYP.6" CONC. SLAB ONGRADE R/W #4 BARS 12"O.C. EA WAY.1/2" EXPANSION MATERIAL ANDCAULK.HSS3X3X1/4 STL COL WELDED TOCONT. GALV C10X202"X4" STL GATE5/4" X 5 1/2"COMPOSITE DECKINGPICKETSCONT. GALV. C10X20 W/ ENDSCAPPED AND 45 CHAMBEREDCORNERS3/8" DIA X 5" HILTI KWIKHUS-EZ CRC SCREWANCHORS. SEE PLAN FORLOCATIONS. PROVIDE 1/2"PILOT HOLES AND SET INFULL SEALANT - TYP8" H X 7 5/8" BOND BEAM W/(2) #5 CONT.PROVIDE 3/8" FITTEDEND PL, BEVEL WELDALL AROUND TYP ATEA. COL.HSS3X3X1/4 STL COLWELDED TO CONT.C10X20HSS6X6X1/4 STLPOST FOR GATEMOUNTING.(4) 3/8" DIA X 5" HILTI KWIKHUS-EZ CRC SCREW ANCHORS@ EA. COL AS SHOWNHSS6X2X3/16 STLBEAMS AND PURLINSABOVE16" DIA CONC. PIERFDN FOR 6" GATEPOSTPROVIDE (3) HEAVY-DUTY GATE HINGES@ EA. GATE LEAFPROVIDE HEAVY-DUTYGATE LATCH W/ CAMPIN8"X16"X8" WYTHE CMU R/W #5 @24" O.C.DWLS W/ STANDARDHOOK TO MATCH VERTREINF.CONT. CONC FTG R/W(2) CONT. #5 BARSROUNDED/ SLOPED FINISH@ TOP OF CONC. PIERPROVIDE BEVEL WELDS ALLAROUND AT HSS TO HSSCONNECTIONSPROVIDE 1/4" ENDPLATE, SEAL WELD - TYNOTE: ALL STEEL SHALL BE SHPPRIMED, FEILD PAINTE W/ 2COATS
Preliminary Plat12580 Christian Dr.Chaska, MN 55318612-418-6828LAND SURVEYING& ENGINEERINGJeremy Spaude612-501-1493EXISTING PROPERTY DESCRIPTIONLOT INFORMATIONLIL X DEVELOPERLil Explorers Childcare CenterLino Lakes, MN202302MILESTONES ADDITIONPLAT/LOT INFORMATIONPRELIMINARY PLAT FORWETLANDS551010ENGINEER/SURVEYORFLOODPLAINGRADINGSTORMWATERLANDSCAPING PLANLIGHTING PLANTREE PRESERVATIONUTILITIESSOILSCOMPREHENSIVE PLANSHARED DRIVEWAY ACCESSTRAFFIC STUDYPARKING CALCULATIONSRICE CREEK WATERSHED DISTRICTANOKA COUNTY HIGHWAY DEPT.
LEGENDENGINEER/SURVEYORSTORMWATERLANDSCAPING PLANSite PlanC1LIGHTING PLAN2580 Christian Dr.Chaska, MN 55318612-418-6828LAND SURVEYING& ENGINEERINGSHEET INDEXJeremy Spaude612-501-1493LIL X DEVELOPERTREE PRESERVATIONUTILITIESWETLANDSFLOODPLAINPROPOSED PROPERTY DESCRIPTIONLil Explorers Childcare CenterLino Lakes, MN202302LOT INFORMATIONSOILSCOMPREHENSIVE PLANSHARED DRIVEWAY ACCESSTRAFFIC STUDYPARKING CALCULATIONSRICE CREEK WATERSHED DISTRICTIMPERVIOUS CALCULATIONSANOKA COUNTY HIGHWAY DEPT.
LEGENDWETLANDSFLOODPLAINCertificate of Survey andExisting ConditionsC22580 Christian Dr.Chaska, MN 55318612-418-6828LAND SURVEYING& ENGINEERINGJeremy Spaude612-501-1493EXISTING PROPERTY DESCRIPTIONLOT INFORMATIONLil Explorers Childcare CenterLino Lakes, MN202302CERTIFICATE OF SURVEY
Tree SurveyC32580 Christian Dr.Chaska, MN 55318612-418-6828LAND SURVEYING& ENGINEERINGJeremy Spaude612-501-1493Lil Explorers Childcare CenterLino Lakes, MN202302LEGENDNOTE: ALL TREES EXCEPT FOR THE TREES TO THE WEST IN THE FUTURE PHASE OUTLOT ARE LISTED AS REMOVE. SOME TREES ALONG THE EAST PROPERTY LINE MAY BE SAVED BUT THEY ARE TOO CLOSE TO THE CONSTRUCTION LIMITS FOR ADEQUATE PROTECTION.
Tree InventoryC42580 Christian Dr.Chaska, MN 55318612-418-6828LAND SURVEYING& ENGINEERINGJeremy Spaude612-501-1493TREE REMOVAL/PRESERVATION SUMMARYNOTE: FINAL TOTALS FOR RELOCATION AND PLANTINGS PER LANDSCAPING PLANS PREPARED BY OTHERSLil Explorers Childcare CenterLino Lakes, MN202302TOTAL TREES = 141TOTAL TREES REMOVED = 131TOTAL TREES SAVED = 10TOTAL TREE MITIGATION PER TABLE ABOVE = 47TAG IDENTIFICATION DBH STATUS BUA MITIGATION NOTES TAG IDENTIFICATION DBH STATUS BUA MITIGATION NOTES TAG IDENTIFICATION DBH STATUS BUA MITIGATIONNOTES1 siberian elm 9 Save No Invasive species 47 dead Remove Yes 93 box elder 6 Remove Yes2 siberian elm 15 Save No Invasive species 48 aspen 12 Remove Yes 94 box elder 7 Remove No 13 siberian elm 11 Save No Invasive species 49 white pine 4 Remove Yes 95 white pine 3 Remove Yes4 siberian elm 7 Save No Invasive species 50 white pine 4 Remove Yes 96 aspen 7 Remove Yes5 siberian elm 19 Save No Invasive species 51 white pine 4 Remove Yes 97 box elder 6 Remove No 16 siberian elm 6 Save No Invasive species 52 white pine 4 Remove Yes 98 black cherry 6 Remove No 17 siberian elm 6 Save No Invasive species 53 aspen 11 Remove No 1 99 elm 9 Remove No 18 siberian elm 6 Save No Invasive species 54 cottonwood 10 Remove No 1 100 aspen 12 Remove No 29 box elder 41 Save No 55 oak 7 Remove No 1 101 cottonwood 8 Remove No 110 red cedar 4 Save No 56 cottonwood 23 Remove No 2 102 cottonwood 14 Remove No 211 box elder 37 Remove Yes 57 cottonwood 7 Remove Yes 103 cottonwood 10 Remove No 112 box elder 22 Remove Yes 58 cottonwood 7 Remove Yes 104 cottonwood dead 12 Remove Yes13 red cedar 7 Remove Yes 59 cottonwood 10 Remove Yes 105 aspen 11 Remove No 114 box elder 8 Remove Yes 60 white pine 4 Remove Yes 106 box elder 6 Remove No 115 siberian elm 16 Remove Yes Invasive species 61 cottonwood 8 Remove No 1 107 box elder 7 Remove No 116 siberian elm 17 Remove Yes Invasive species 62 cottonwood 10 Remove No 1 108 aspen 7 Remove No 117 siberian elm 13 Remove Yes Invasive species 63 cottonwood 7 Remove No 1 109 elm 14 Remove No 218 red cedar 6 Remove Yes 64 oak 17 Remove No 2 110 black cherry 7 Remove No 119 siberian elm 6 Remove Yes Invasive species 65 aspen 8 Remove No 1 111 aspen 6 Remove No 120 siberian elm 12 Remove Yes Invasive species 66 cottonwood 7 Remove No 1 112 aspen 6 Remove Yes21 box elder 16 Remove Yes 67 black cherry 13 Remove No 2 113 box elder 13 Remove Yes22 oak 8 Remove Yes 68 cottonwood 6 Remove No 1 114 aspen 7 Remove Yes23 box elder 29 Remove Yes 69 cottonwood 21 Remove Yes 115 aspen 7 Remove No 124 red cedar 5 Remove Yes 70 red cedar 7 Remove Yes 116 aspen 11 Remove Yes25 box elder 11 Remove Yes 71 cottonwood 8 Remove Yes 117 aspen 9 Remove Yes26 aspen 7 Remove Yes 72 cottonwood 8 Remove Yes 118 aspen 8 Remove Yes27 aspen 8 Remove Yes 73 cottonwood 26 Remove Yes 119 aspen 8 Remove Yes28 aspen 7 Remove Yes 74 siberian elm 6 Remove Yes Invasive species 120 aspen 6 Remove Yes29 cottonwood 16 Remove No 2 75 red cedar 7 Remove Yes 121 cottonwood 8 Remove No 130 black cherry 16 Remove No 2 76 cottonwood 8 Remove Yes 122 cottonwood 9 Remove No 131 elm 27 Remove No 77 red cedar 5 Remove Yes 123 cottonwood 6 Remove No 132 siberian elm 8 Remove Yes Invasive species 78 black cherry 6 Remove Yes 124 cottonwood 9 Remove No 133 aspen 6 Remove Yes 79 cottonwood 7 Remove Yes 125 cottonwood 13 Remove Yes34 aspen 9 Remove Yes 80 aspen 7 Remove Yes 126 box elder 10 Remove No 135 box elder 6 Remove Yes 81 aspen 7 Remove Yes 127 cottonwood 15 Remove Yes36 white pine 4 Remove Yes 82 aspen 7 Remove Yes 128 cottonwood 14 Remove Yes37 aspen 7 Remove Yes 83 aspen 7 Remove Yes 129 cottonwood 15 Remove Yes38 aspen 7 Remove Yes 84 aspen 7 Remove Yes 130 cottonwood 16 Remove Yes39 aspen 8 Remove Yes 85 aspen 6 Remove Yes 131 cottonwood 6 Remove Yes40 aspen 11 Remove Yes 86 oak 10 Remove Yes 133 siberian elm 9 Remove Yes Invasive species41 box elder 9 Remove Yes 87 oak 7 Remove Yes 135 pine 15 Remove No 242 aspen 10 Remove Yes 88 aspen 7 Remove Yes 136 aspen 7 Remove Yes43 elm 6 Remove Yes 89 aspen 8 Remove Yes 137 cottonwood 10 Remove Yes44 box elder 8 Remove Yes 90 aspen 9 Remove Yes 138 cottonwood 9 Remove Yes45 box elder 4 Remove Yes 91 aspen 10 Remove Yes 139 white pine 3 Remove No 146 cottonwood 37 Remove Yes 92 aspen 9 Remove Yes 140 aspen 7 Remove Yes141 cottonwood 9 Remove No 1.BUA = BASIC USE AREAMITIGATION = TREES TO BE MITIGATED
Grading, Drainage, andErosion Control PlanLEGENDGRADING NOTESC52580 Christian Dr.Chaska, MN 55318612-418-6828LAND SURVEYING& ENGINEERINGJeremy Spaude612-501-1493Lil Explorers Childcare CenterLino Lakes, MN202302
LEGENDUtility PlanC62580 Christian Dr.Chaska, MN 55318612-418-6828LAND SURVEYING& ENGINEERINGJeremy Spaude612-501-1493Lil Explorers Childcare CenterLino Lakes, MN202302UTILITY NOTES
C72580 Christian Dr.Chaska, MN 55318612-418-6828LAND SURVEYING& ENGINEERINGStorm Sewer PlanJeremy Spaude612-501-1493Lil Explorers Childcare CenterLino Lakes, MN202302LEGEND
Turf Establishment PlanC92580 Christian Dr.Chaska, MN 55318612-418-6828LAND SURVEYING& ENGINEERINGJeremy Spaude612-501-1493TURF ESTABLISHMENT NOTESLEGENDLil Explorers Childcare CenterLino Lakes, MN202302
PROPOSED BUILDINGSINGLE STORY15,210 SFFFE 913.5QTY.DESCRIPTIONTYPEREMARKSKEYPlant ScheduleLandscape PlanScale 1" = 20'-0"01020NORTHNOTES:-All plant beds to recieve 4" Depth Shredded Hardwood Mulch over Pre-Emergent Herbicide.-All trees located in turf grass to recieve 4' dia. Mulch Ring at base of tree.-Commercial Grade Poly Edger to be used where mulch abuts turf.-Landscape contractor responsible for locating all underground utilities prior to digging.-All Sod areas to receive 100% coverage from Automatic Irrigation System.-All Shrub Bed areas to recieve 100% coverage from Automatic Irrigation System.Shrubs2-LQF2-CAV1-SSC5-LGA4Goldmound SpireaSpiraea x 'Goldmound'GMS#5 cont.Project Title/Location:Prepared For:Designed By:Designer Contact Info:Checked By:Date:Sheet Number:Scott Marotz763-241-1320smarotz@midwestlandscapes.comExceeding Expectations...SKMSKM5-22-2023L11 OF 1This Plan and any reproductions arethe sole property of MidwestLandscapes, Inc. and may not be usedin whole or part for any purpose withoutthe express written consent of MidwestLandscapes, Inc.MIDWEST LANDSCAPESEst. 19706221 Oakwood Avenue NEOtsego, MN 55330763-241-1320www.midwestlandscapes.com9-LGA22Little Quick Fire HydrangeaHydrangea paniculata 'SMHPLQF'LQF#5 cont.LANDSCAPE PLAN
Lil' Explorers
Lino Lakes, MN3-BAF3-WHP3-MYS3-WHP2-HAC4-MYSPerennials2Karl Foerster GrassCalamagrostis x acutiflora 'Karl Foerster'KFG#1 cont.19May Night SalviaSalvia nemorosa 'May Night'MNS#1 cont.10Stella De Oro DaylilyHemerocallis 'Stella de Oro'STH#1 cont.4-SWO2-SKH4-SGM8-LQF1-CAV5Compact American ViburnumViburnum trilobum 'Bailey Compact'CAV#5 cont.26Little Giant ArborvitaeThuja occidentalis 'Little Giant'LGA#5 cont.Sod (Irrigated)Low Maintenance Turf SeedMix 25-131 (Unirrigated)Infiltration Basin Rim SeedMix 33-261 (Unirrigated)Infiltration Basin BottomSeed Mix 34-262 (Unirrigated)3-NOP2-SKH1-CAV1-CAV8-LQF6-LGA19-MNS6-LGA5-LQF10-STH4-GMS1-DKT2-KFGTrees1Dwarf Korean Lilac TreeSyringa meyeri 'Palibin'DKT#15 cont.7Meyer SprucePicea meyeriMYS6' BB3Balsam FirAbies balsameaBAF6' BB2Common HackberryCeltis occidentalisHAC2.5" BB3Norway PinePinus resinosaNOP6' BB4Sienna Glen MapleAcer x freemanii 'Sienna Glen'SGM2.5" BB4Skyline HoneylocustGleditsia triacanthos var. inermis 'SkyCole'SKH2.5" BB1Spring Snow CrabappleMalus ''Spring Snow'SSC2" BB4Swamp White OakQuercus bicolorSWO2.5" BB6White PinePinus strobusWHP6' BBJeremy Spaude21830 S. Diamoind Lake Dr.Rogers, MN 5537418-ALC18-SGJ18Alpine CurrantRibes alpinumALC#5 cont.18Sea Green JuniperJuniperus chinensis 'Sea Green'SGJ#5 cont.#5 cont. Medium Deciduous Shrub (qty: 45)#1 cont. Perennial (qty: 27)#1 cont. Ornamental Grass (qty: 2)2.5" BB Overstory Tree (qty: 14)2" BB Ornamental Tree (qty: 2)6' BB Evergreen Tree (qty: 19)#5 cont. Medium Coniferous Shrub (qty: 52)#5 cont. Large Deciduous Shrub (qty: 5)Landscape Requirement Calculations:Canopy CoverageRequired Canopy Coverage: 23000 SF Vehicular Hardscape x 40 perent = 9200SF of Canopy Coverage RequiredProposed Canopy Coverage:Qty 3 - 2.5" Overstory Deciduous Trees within Parking Lot Islands: 3 x 950 SF = 2850 SFQty 11 - 2.5" Overstory Deciduous Trees within 7' of Vehicular Hardscape Edge: 11 x 600 = 6600 SFTotal Proposed Canopy Coverage: 9450 SFFoundation LandscapingRequired Foundation Landscape Standards: 570 LF of Building FoundationTotal (205 LF is next to Play Areas and unable to be landscaped)365 LF of Building Foundation Capable of being landscaped.365 / 100 = 3.65(3.65 x 2 Large Trees = 8 Trees)(365 x 6 Large Shrubs = 22 Large Shrubs)Proposed Foundation Landscape:Qty 9 - 6' Evergreen TreesQty 5 - #5 Large Deciduous ShrubsQty 52 - #5 Medium Deciduous Shrubs (52 / 1.5 = 35 Equivalent Large Shrubs)Open Areas LandscapingRequired Open Areas Landscaping: 40,000 SF of Open Area / 2500 SF = 16(16 x 1 Large Tree = 16 Large Trees)(16 x 2 Large Shrubs = 32 Large Shrubs)Proposed Open Area Landscape:Qty 10 - 6' Evergreen TreesQty 5 - Existing Trees to be SavedTag #29 (5" Siberian Elm) = 1 Large Tree EquivalentTag #56 (23" Boxelder) = 2 Large Tree EquivalentTag #101 (8" Siberian Elm) = 2 Large Tree EquivalentTag #103 (10" Siberian Elm) = 2 Large Tree EquivalentTag #135 (15" Pine) = 2 Large Tree EquivalentQty 26 - #5 Large Deciduous ShrubsTotal Provided: 19 Large Trees & 26 Large Shrubs (Additional Trees over requirement to be used to make up the difference in Shrub Requirement)Landscape ScreeningRequired Screening: 30" Minimum Height Screening between Parking Lot andPublic Right of WayProposed Screening:Qty 36 - #5 Deciduous and Evergreen Shrubs adjacent to North Parking Area (Leaving 10' radius around trees)6-CAD6-CAD8-CAD6-CAD26Cardinal DogwoodCornus sericea 'Cardinal'CAD#5 cont.*Foundation Landscape Requirements*Foundation Landscape Requirements*Canopy Coverage Requirements*Open Areas Landscaping*Foundation Landscape Requirements*Canopy Coverage Requirements*Canopy Coverage Requirements*Foundation Landscape Requirements*Canopy Coverage Requirements*Foundation Landscape Requirements (qty 3)*Open Areas Landscaping (qty 3)*Open Areas Landscaping*Landscape Screening*Landscape Screening*Foundation Landscape Requirements*Foundation Landscape Requirements*Foundation Landscape Requirements*Foundation Landscape Requirements*Foundation Landscape Requirements*Foundation Landscape Requirements*Foundation Landscape RequirementsField Adjust Tree Location basedon final Fire Hydrant Location.
WORK SESSION STAFF REPORT
Work Session Item No. 3
Date: June 5, 2023
To: City Council
From: Michael Grochala, Community Development Director
Re: 2024 Capital Budget Request
Background
Every two years the State of Minnesota provides an opportunity for local communities to
submit funding requests for possible inclusion in the Governor’s Capital Budget. These
projects are typically considered in even numbered years as part of the State’s bonding
bill.
Governor Walz’s capital budget will continue to focus resources on the most critical
projects and strategic investments with particular focus on projects that:
• Address life and safety issues
• Preserve existing infrastructure and repair existing facilities before starting new
projects
• Provide at least a 50% local match
• Are proposed following community engagement
• Have a local resolution of support from the governing body
• Aid in making Minnesota the best state in the country for kids to grow up
• Integrate climate preparedness and/or clean energy
• Address and undo historical and systemic disparities and inequities, including
those based on race, gender, veterans’ status, geography, and economic status
Recent city park planning discussions identified the need for development of an
inclusionary playground within the City. With no existing facilities serving the area,
staff is of the opinion that this would be a strong project to submit. This could be
implemented as the next phase of the recreation complex at Tower Park or a standalone
facility on other city park land such as Country Lakes Park.
Requests are due to Minnesota Management and Budget (MMB) by June 16, 2023 and
require a letter of support from the City. We are estimating a development cost of $1.0
to $1.5 million. The City would be responsible for a local match of 50%. Land is
considered part of the contribution.
If the City Council is interested staff will work with WSB and Associates to refine a
budget number for inclusion in the application.
Requested Council Direction
Staff is requesting City Council direction to place submittal of a Capital Budget Request
to fund an inclusionary park on the Council agenda for consideration at the June 12, 2023
meeting.
Attachments
1. None.
WORK SESSION STAFF REPORT
Work Session Item No. 4
Date: June 5, 2023
To: City Council
From: Michael Grochala, Community Development Director
Re: Water Appropriation Permit Appeal Update
Background
On August 30, 2017, the Ramsey County District Court issued a judgement regarding the
groundwater management of White Bear Lake and the Prairie Du Chien-Jordan Aquifer.
As a result, the City’s Minnesota Department of Natural Resources (DNR) Water
Appropriation Permit 1985-6168 was amended to include the following requirements:
PREPARE A PLAN TO CONVERT TO SURFACE WATER SOURCE
ENACT AND ENFORCE A RESIDENTIAL IRRIGATION BAN WHEN
WHITE BEAR LAKE DROPS BELOW 923.5
PREPARE AN ENFORCEABLE PLAN TO LIMIT PER CAPITA WATER
USE (75 GPD FOR RESIDENTIAL AND 90 GPD TOTAL)
REPORT ANNUALLY ON COLLABORATIVE EFFORTS WITH NE
COMMUNITIES TO MEET THE PER CAPITA REQUIREMENTS
In addition, the City is directly affected by other aspects of the order, including:
A prohibition of the issuance of the new well permits within a 5 mile radius of
the lake.
DNR is required to set a collective annual withdrawal limit for White Bear Lake
and adjust permits accordingly.
Lino Lakes along with several other communities and private well permittees are
appealing the amendments. The contested case hearings were placed on hold pending
the outcome of the DNR’s appeals process which has since been completed. The MN
Supreme Court issued a ruling in July of 2020 affirming 6 of the 7 issues. The cases have
since resumed and hearing dates have been set for October.
The Administrative Law Judge assigned to the case has encouraged mediation between
the parties. The City, along with the other communities, have been in discussions with
the MnDNR and White Bear Lake associations regarding possible settlement. These
discussions are ongoing.
The Minnesota Legislature did pass HF2310.4 in May. This bill included $2,000,000 to
develop a comprehensive plan to ensure communities in the White Bear Lake area have
access to sufficient drinking water. The bill requires the establishment of a work group
of stakeholders, including Lino Lakes, to assist with development of the plan. The plan
must be completed by June 30, 2027.
Reducing water use for irrigation use will continue to be a major issue of concern. The
City continues to implement conservation measures including stormwater reuse, where
feasible, and providing smart irrigation controllers for purchase at a reduced cost.
However, pending outcome of the mediation and/or hearings, the sprinkler ban could go
in effect this fall. While we are not currently required to implement the ban, White Bear
Lake elevation is under the 923.5 elevation. Under the court order the ban is to remain in
place until the lake reaches and elevation of 924 feet.
Enforcement of our odd/even and 10:00 a.m. to 6:00 watering restrictions will need to be
a priority this summer as we enter into another dry period. Residents are reminded that
lawns only need 1 inch of water (including rain) per week.
Requested Council Direction
None. Discussion only.
Attachments
1. None.
WORK SESSION STAFF REPORT Work Session Item No. 5 Date: June 5, 2023
To: City Council From: Sarah Cotton, City Administrator
Re: Council Compensation
Background
Pursuant to M.S. § 415.11, the compensation of the Mayor and Councilmembers shall be
set by ordinance and the change in salary shall take effect after the next succeeding municipal election. Staff is recommending that the Council adopt an ordinance that would increase Council
salaries. The Mayor and Councilmembers last received a raise on January 1, 2022. The
salary of the Mayor is currently $10,650 and the salary of each Councilmember is $8,952. Per City Code Chapter 203, the Council will consider whether a salary adjustment is warranted every two years.
Staff is recommending a 6.1% increase in the salary of the Mayor and Councilmembers. The salary of the Mayor would increase to $11,298 and the salary of each Councilmember would increase to $9,497. This increase is consistent with the total wage adjustment for City employees from 2022-2023.
The proposed ordinance would become effective January 1, 2024 and would continue to be reviewed every two years per City Code. Requested Council Direction
Staff is recommending that an Ordinance adjusting Council Compensation be placed on the June 12, 2023, Council agenda for consideration of the first reading. Attachments
Chapter 203: Council Compensation
CHAPTER 203: COUNCIL COMPENSATION
Section
203.01 Compensation of Mayor and Council members
203.02 Worker's compensation
§ 203.01 COMPENSATION OF MAYOR AND COUNCIL MEMBERS.
(1) Salaries. The compensation of the Mayor and each Council member shall be established from time to time by City
Council ordinance pursuant to M.S. § 415.11. Effective January 1, 2022, the salary of the Mayor shall be $10,650, and the
salary of each Council member shall be $8,952. Thereafter, every two years the City Council will consider whether a salary
adjustment is warranted. This salary is intended to cover all meetings that may be attended by the Mayor or Council
members except as expressly provided in this section.
(Ord. 07-97, passed 4-28-1997; Am. Ord. 17-01, passed 9-24-2001; Am. Ord. 10-05, passed 10-24-2005; Am. Res. 06-13,
passed 2-13-2006)
(2) Payment. The salaries established hereby are to be paid monthly.
(3) Economic Development Authority (EDA) meetings. The City Council will be compensated for attendance at EDA
meetings at the rate of $40 per meeting.
(Prior Code, § 203.01) (Am. Ord. 07-97, passed 4-28-1997; Am. Ord. 08-18, passed 11-26-2018; Am. Ord. 17-18, passed
11-26-2018; Am. Ord. 06-21, passed 6-28-2021)
§ 203.02 WORKER'S COMPENSATION.
Pursuant to M.S. § 176.011, Subd. 5, as it may be amended from time to time, all of the City Council members shall be
covered by worker's compensation.
(Prior Code, § 203.02) (Am. Ord. 08-18, passed 11-26-2018; Am. Ord. 06-21, passed 6-28-2021)