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HomeMy WebLinkAbout05-26-2015 Council PacketEXPANDED AGENDA CITY COUNCIL AGENDA Tuesday, May 26, 2015 C I T Y p F LINO[AKES 6:30 p.m. (Scheduled to be broadcast on Channel 16) City Council: Mayor Reinert, Council Members Kusterman, Rafferty, Roeser and Stoesz City Administrator: Jeff Karlson COUNCIL WORK SESSION, 6:00 P.M. Community Room (not televised) Liquor Licensing — Restrictions on number of licenses per individual (referred to June 1 work session for further discussion) 2. Review 2014 Annual Audit, CliftonLarsonAllen, LLP Review Regular Agenda CITY COUNCIL MEETING, 6:30 P.M. ➢ Roll Call - Council Members Rafferty, Kusterman, Roeser, Stoesz and Mayor Reinert were present ➢ Pledge of Allegiance ➢ Open Mike / Public Comment ➢ Setting the Agenda: Addition or deletion of agenda items The agenda was amended to move Item 1A to 7A (Unfinished Business), and Item IF to 2B (Finance Department) SPECIAL PRESENTATIONS Scott Johnson, Executive Director of Teaching and Learning, Centennial School District Proclamation of June 1 to June 7 as National CPR and AED Awareness Week 1. CONSENT AGENDA (moved to Unfinished Business, Item 7A) B) Consider approval of May 4, 2015 Work Session Minutes Council Agenda -2- May 26, 2015 EXPANDED AGENDA C) Consider approval of May 11, 2015 Council Meeting Minutes D) Consider Resolution No. 15-55, Approving a Consumer Fireworks Sales Permit for Super Target E) Consider Resolution No. 15-56, Approving Applications for St. Joseph's Catholic Church Festival (Temporary On -Sale Liquor, Cabaret and Exempt Gambling F) Consider- Resolution No. 15 5 7 Reauthorizing Member -ship in the 4 N4 Fund (moved to Item 2B) Action Taken: Motion by Roeser, seconded by Kusterman, to approve Consent Agenda Items 1B through 1E, as presented, was adopted 2. FINANCE DEPARTMENT REPORT A) Consider Accepting 2014 Audit Report, CliftonLarsonAllen LLP, Al Rolek Action Taken: Motion by Kusterman, seconded by Roeser, to accept the 2014 Audit Report as presented was adopted B) Consider Resolution No. 15-57 Reauthorizing Membership in the 4M Fund Action Taken: Motion by Stoesz, seconded by Rafferty, to approve Resolution No. 15-57 as amended (remove name of Al Rolek and insert Jeff Karlson as city representative) was adopted 3. ADMINISTRATION DEPARTMENT REPORT No report 4. PUBLIC SAFETY DEPARTMENT REPORT A) Consider Approval of Hiring of One Police Officer Action Taken: Motion by Roeser, seconded by Kusterman, to approve hiring of Shane Werneke as recommended, was adopted B) Consider Acceptance of CenterPoint Energy Grant Action Taken: Motion by Kusterman, seconded by Roeser, to accept the grant as presented was adopted C) Consider Acceptance of Monetary Donations in memory of Martha DeHaven Action Taken: Motion by Roeser, seconded by Kusterman, to accept the donations as presented was adopted D) Public Safety Department Update, John Swenson 5. PUBLIC SERVICES DEPARTMENT REPORT No report Council Agenda -3- May 26, 2015 EXPANDED AGENDA 6. COMMUNITY DEVELOPMENT REPORT A) Consider Resolution No. 15-58, Approving Plans & Specifications and Authorizing Advertisement for Bids, Well No. 6 Pump House Action Taken: Motion by Rafferty, seconded by Stoesz, to continue discussion of Resolution No. 15-58 at the June 1 work session, was adopted 7. UNFINISHED BUSINESS A) Consideration of Expenditures: i) May 26, 2015 (Check No. 101400 through 101499) in the amount of $801,270.84; ii) Centennial Fire District, Check No. 6942-6969 (Checks 6945-6949 used for payroll), in the amount of $67,560.25 and 3,219.34 Action Taken: Motion by Kusterman, seconded by Roeser, to approve the city and CFD expenditures as presented, was adopted 8. NEW BUSINESS None Adjournment Motion to adjourn at 8:20 p.m. by Rafferty, seconded by Stoesz, was adopted Community Calendar —A Look Ahead May 26, 2015 through June 8, 2015 Wednesday, May 27 6:30 pm, Council Chambers Environmental Board Monday, June 1 6:30 pm, Council Chambers Park Board Monday, June 1 6:00 pm, Community Room Council Work Session 4� Thursday, June 4 8:00 am, Community Room EDAC •�- Monday, June 8 6:30 pm, Council Chambers City Council Meeting �—If, CITY OF N KES CITY COUNCIL AGENDA Tuesday, May 26, 2015 6:30 p.m. (Scheduled to be broadcast on Channel 16) City Council. Mayor Reinert, Council Members Kusterman, Rafferty, Roeser and Stoesz City Administrator: Jeff Karlson COUNCIL WORK SESSION, 6:00 P.M. Community Room (not televised) 1. Liquor Licensing — Restrictions on number of licenses per individual 2. Review 2014 Annual Audit, CliftonLarsonAllen, LLP 3. Review Regular Agenda CITY COUNCIL MEETING, 6:30 P.M. ➢ Call to Order and Roll Call ➢ Pledge of Allegiance ➢ Open Mike / Public Comment ➢ Setting the Agenda: Addition or deletion of agenda items SPECIAL PRESENTATIONS Scott Johnson, Executive Director of Teaching and Learning, Centennial School District Proclamation of June 1 to June 8 as National CPR and AED Awareness Week 1. CONSENT AGENDA A) Consideration of Expenditures: i) May 26, 2015 (Check No. 101400 through 101499) in the amount of $801,270.84; ii) Centennial Fire District, Check No. 6942-6969 (Checks 6945-6949 used for payroll), in the amount of $67,560.25 and 3,219.34 B) Consider approval of May 4, 2015 Work Session Minutes C) Consider approval of May 11, 2015 Council Meeting Minutes D) Consider Resolution No. 15-55, Approving a Consumer Fireworks Sales Permit for Super Target Council Agenda -2- May 26, 2015 E) Consider Resolution No. 15-56, Approving Applications for St. Joseph's Catholic Church Festival (Temporary On -Sale Liquor, Cabaret and Exempt Gambling F) Consider Resolution No. 15-57 Reauthorizing Membership in the 4M Fund 2. FINANCE DEPARTMENT REPORT A) Consider Accepting 2014 Audit Report, CliftonLarsonAllen LLP, Al Rolek 3. ADMINISTRATION DEPARTMENT REPORT No report 4. PUBLIC SAFETY DEPARTMENT REPORT A) Consider Approval of Hiring of One Police Officer B) Consider Acceptance of CenterPoint Energy Grant C) Consider Acceptance of Monetary Donations in memory of Martha DeHaven D) Public Safety Department Update, John Swenson 5. PUBLIC SERVICES DEPARTMENT REPORT No report 6. COMMUNITY DEVELOPMENT REPORT A) Consider Resolution No. 15-58, Approving Plans & Specifications and Authorizing Advertisement for Bids, Well No. 6 Pump House 7. UNFINISHED BUSINESS None 8. NEW BUSINESS None Adjournment Community Calendar —A Look Ahead May 26, 2015 through June 8, 2015 4- Wednesday, May 27 6:30 pm, Council Chambers Environmental Board 4- Monday, June 1 6:30 pm, Council Chambers Park Board *- Monday, June 1 6:00 pm, Community Room Council Work Session 4- Thursday, June 4 8:00 am, Community Room EDAC 914 Monday, June 8 6:30 pm, Council Chambers City Council Meeting WS — Item #1 WORK SESSION STAFF REPORT Work Session Item No. 1 Date: May 26, 2015 To: City Council From: Julie Bartell, City Clerk Re: Liquor Licenses — Restriction of one license per individual Introduction At the work session on May 4, the council discussed Section 701.06 of the City Code that states that "no more than one intoxicating liquor license shall be directly or indirectly issued within the city to any one person." The subject matter arose because an individual who currently holds an off -sale license in the city is opening a restaurant (also in the city) for which he would like to secure a beer and wine license. The council discussed how this code language impacts businesses, and particularly restaurants, in the city and concurred that they would like to review the restriction. Staff was directed to report back with more information on this subject for council review. The council also requested that current liquor license holders in the city be invited to give input on a possible change that would allow more than one license per individual. Background History of Lino Lakes' restriction — It appears that the limitation of one license was included when the code was printed in 1983. Staff has not been able to locate any specific action that added the restriction in Section 701.06 to the City Code. Is it common for cities to restrict liquor licenses to one per individual - The attached map indicates cities in the metro area that restrict licenses per individual. Option to amend the City Code — For discussion purposes, staff is presenting one option to amend the City Code. The amendment removes the limit on the number of licenses per individual but requires that additional licenses can be issued to restaurants only. Note that Minnesota Statutes limit off -sale licenses to one per individual/per city. Public Safety Department Review — This amendment was submitted to the Police Department for their review and they have no concerns at this time. Requested Council Direction It is the council's prerogative to consider changes to the City Code. Information on Section 701.06 of the code has been presented for council review. If the council wishes to move forward an amendment, an ordinance would be presented for first reading at a future council meeting. A second reading and publication period would be required for full passage of the ordinance. Attachments Metro Area Map indicating cities that limit liquor licenses per individual Amendment to Section 701.06 of the Lino Lakes Code of Ordinances TwEin Cities Metro Area Ramsey 47 Andover f Him l & Columbus T.P. Forest Lake 10 - f.A fjl 61...E u� u�✓' �� ,.... z4z Dayton I 1 r t%il 10 Blaine _) Coon J Champlin Rapids r ? v Hugo 16 s10 # Lino Lakes k `�'; p J Ma le Grove O r �v V _ Osseo'•, 1 Shoreview ,v North Oaks �Mounds Dellwood Brooklyn Park 252 I! 47 ( A'd� 1� _ Fridley Grant ' 10 ._ f Mahtomed . ....... �•% Brooklyn 'a� t�' Heights T7 Center , >._ New s'`� "� � White '�• J _ J %Brighton ✓ p Bear 7 Crystal 100 i S Lake Plymouth— _.. .... ...... �� • • Rohbinsdale tl Roseville l — 47 s5 �t North }}} Lake Elmo CSJ Maplewood sL Paw Golden Valley,- ;r 12280 Oakdale? y1;% �r� • . © St. Paul i5 -; St. Louis S t. Park 07 7 Minneapolis 52 61 pk n.�_ __ ..... 16 Minnetonka Edina 3r West Woodbury „ -'SL Paul i' 6 :;,. 149 South __ ' ... Paul '�� -- i ..... ... y - Eden Prairie O h Newport 100 Mendota Heights 4 Richfield , , '5 w J Cottage Grove 149 ...: 1 Bloomington 1 Eagan Inver 61 y Grove; Shakopee Heights16 Burnsville Savage �7)\, s? 3 Rosemount f Prior Lake Valley 0 Apple le N 0 2 4 8 W+E Green = Cities w/restriction Yellow = Cites w/o restriction Miles S AMENDING TITLE 700, CHAPTER 701 OF THE LINO LAKES CODE OF ORDINANCES RELATING TO LIQUOR LICENSING 701.06 PERSONS INELIGIBLE FOR LICENSE. No license shall be granted to any person made ineligible for the license by state law. No more than one intoxicating liquor license shall be directly or indirectly issued within the city to any one person, except that the issuance of more than one license shall be allowed in the case of on -sale licenses issued to restaurants. as defined in Section 701.02, Subdivision b. WS — Item 2 WORK SESSION STAFF REPORT Work Session Item 2 Date: May 26, 2015 To: City Council From: Al Rolek Re: 2014 Annual Audit Report Background Chris Knopik and Daniel Persaud of CliftonLarsonAllen, LLC will be in attendance at the meeting to provide an overview of the City's 2014 Annual Financial Report, present the auditor's management analysis and answer any questions you may have with regard to the financial condition of the City. The 2014 annual audit was undertaken earlier this year, with field work being 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 U.S. Government Auditing Standards, issued by the Comptroller General of the United States. The auditors concluded that the City's financial statements for 2014 presented fairly, in all material respects, the financial position of the City as of December 31, 2014. 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 2013 Comprehensive Annual Financial Report. The city has received this award each year since 1995. We believe that the report issued for 2014 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. Ms. Flanders and Mr. Knopik will also give an abbreviated presentation this evening at the regular City Council meeting. Requested Council Direction None. Attachments None. PROCLAMATION NATIONAL CPR AND AED AWARENESS WEEK JUNE 1-8,2015 WHEREAS, The City of Lino Lakes recognizes that according to the American Heart association, 90 percent of people who suffer out-of-hospital cardiac arrests die; and, WHEREAS, The City of Lino Lakes recognizes the lifesaving value of citizens learning to perform Cardio Pulmonary Resuscitation (CPR) and the use Automated External Defibrillators (AED) prior to an emergency; and, WHEREAS, the City of Lino Lakes Public Safety Department has initiated a Heart Safe Program in our community which is a public health initiative with goals that support the chain of survival, such as widespread CPR instruction, public access to defibrillators, and aggressive resuscitation protocols for first responders. The Lino Lakes City Council encourages all residents to become aware of Hands -Only CPR at heart.org/handsonlycpr during this week in honor of National CPR and AED Awareness Week; NOW THEREFORE BE IT RESOLVED that I, Jeff Reinert, Mayor of the City of Lino Lakes, do hereby proclaim the week June 1-7, 2015 as NATIONAL CPR AND AED AWARENESS WEEK IN WITNESS WHEREOF, I have hereunto set my hand and caused the Seal of the City of Lino Lakes to be affixed. Adopted by the Lino Lakes City Council on May 26, 2015. Jeff Reinert, Mayor Julie Bartell, City Clerk Expenditures May 26, 2015 Check #10320 to #101399 Prior System Check Stock Voided Check 9101400 to #101499 $801,270.84 Accounts Payable Check Detail User: tracy.thoma Printed: 05/22/2015 - 10:27AM -E Check Number Check Date Amount 0004 - A&L Superior Quality Sod, Inc. Line Item Account 101400 05/26/2015 Inv 7386 Line Item Date Line Item Description Line Item Account 05/04/2015 Plow Damage Sod Repairs 101-430-4229-000 14.40 Inv 7386 Total 14.40 101400 Total: 14.40 0004 - A&L Superior Quality Sod, Inc. Total: 14.40 0011 - Ace Solid Waste, Inc. Line Item Account 101401 05/26/2015 Inv 790921 Line Item Date Line Item Description Line Item Account 05/01/2015 Trash/Recycle 101-432-4384-000 50.00 05/01/2015 Trash/Recycle 101-432-4384-000 293.64 05/01/2015 Trash/Recycle 101-450-4410-000 156.47 05/01/2015 Trash/Recycle 101-432-4384-000 244.47 Inv 790921 Total 744.58 Inv 798653 Line Item Date Line Item Description Line Item Account 05/01/2015 Trash/Recycle 101-462-4410-000 407.86 Inv 798653 Total 407.86 101401 Total: 1,152.44 0011 - Ace Solid Waste, Inc. Total: 1,152.44 764 - Alders, Judith Line Item Account 101402 05/26/2015 Inv 4/7/151kefund Line Item Date Line Item Description Lire Item Account 04/07/2015 Senior Trip Refrmd 201-000-3810-890 63.00 Inv 4/7/15Reftind Total 63.00 AP -Check Detail (5/22/2015 - 10:27 AM) Page 1 Check Number Check Date 101402 Total: 764 - Alders, Judith Total: 0016 - Aid Electric Corporation Line Item Account 101403 05/26/2015 Inv 46715 Line Item Date Line Item Description 05/01/2015 Boost Pump Well #1 Inv 46715 Total 101403 Total: 0016 - Aid Electric Corporation Total: 0034 - Anoka Co. Cent. Communications Line Item Account 101404 05/26/2015 Inv 2015045 Line Item Date Line Item Description 04/02/2015 Motorola Remote Mount Mobile Radio Inv 2015045 Total Inv 2015-246 Line Item Date Line Item Description 04/30/2015 1st Qtr State Access Fee Criminal Justice Data Network Inv 2015-246 Total lnv 2015-256 Line Item Date Line Item Description 05/05/2015 Verizon Wireless Internet Access Inv 2015-256 Total Inv 2015-273 Line Item Date Line Item Description 05/07/2015 Annual Motorola Radio Service Contract Inv 2015-279 Total 101404 Total: 0034 - Anoka Co. Cent. Communications Total: Line Item Account 601-494-4300-000 Line Item Account 402-421-5000-000 Line Item Account 101-420-4410-000 Line Item Account 101-420-4410-000 Line Item Account 101-420-4410-000 Amount 63.00 96.60 96.60 96.60 3,730.75 3,730.75 900.00 900.00 621.23 621.23 7,030.64 2,030.64 7,232.62 7,232.62 AP -Check Detail (5/22/2015 - 10:27 AM) Page 2 Check Number CheckDate 0040 - Anoka Co. Highway Department Line Item Account 101405 05/26/2015 Inv 05/11/2015 Line Item Date Line Item Description 05/11/2015 Refund of Tnrnback Funds Lilac Dr Inv 05/11/2015 Total 101405 Total: 0040 - Anoka Co. Highway Department Total: 0042 - Anoka Co. Property Records Tax Line Item Account 101406 05/26/2015 Inv 04/30/2015 Line Item Date Line Item Description 04/30/2015 Fire Station Project RCWD Easement 04/30/2015 Easement Encroachment 6366 Painted Turtle Rd 04/30/2015 Easement Encroachment 916 Kelly St 04/30/2015 Easement Encroachment 6268 Coyote Trl Inv 04/30/2015 Total 101406 Total: 0042 - Anoka Co. Property Records Tax Total: 0044 - Anoka Co. Treasury Department Line Item Account 101407 05/26/2015 Inv B150505L Line Item Date Line Item Description 05/05/2015 June Broadband Inv B 150505L Total Inv H15043H Line Item Date Line Item Description 04/29/2015 1 st Qtr Signal Maintenance Inv HI 5043 H Total 101407 Total: 0044 - Anoka Co. Treasury Department Total: 755 - Applied Concepts, Inc. Line Item Account 101408 05/26/2015 Line Item Account 474-499-4400-000 Line Item Account 478-499-4300-000 101-000-2081-000 101-000-2081-000 101-000-2081-000 Line Item Account 101-432-4300-000 Line Item Account 101-430-4410-000 Amount 300,000.00 300,000.00 300,000.00 300,000.00 46.00 46.00 46.00 46.00 184.00 184.00 184.00 150.00 150.00 1,312.85 1.312.85 1,462.85 AP -Check Detail (5/22/2015 - 10:27 AM) Page 3 Check Number Check Date Inv 269342 Line Item Date Line Item Description 04/27/2015 Radar Equipment Inv 269342 Total 10 140 8 Total: 755 - Applied Concepts, Inc. Total: 0049 - Arnold, Lila Line Item Account 101409 05/26/2015 Inv 4/7/15Refund Line Item Date Line Item Description 04/07/2015 Senior Trip Refund Inv 4/7/15Ref ind Total 101409 Total: 0049 - Arnold, Lila Total: 0054 - Aspen Mills, Inc. Line Item Account 101410 05/26/2015 Inv 164578 Line Itetn Date Line Item Description 05/01/2015 Uniform Allowance D.Thill Inv 164578 Total Inv 164579 Line Item Date Line Item Description 05/01/2015 Uniform Allowance M.Hagert Inv 164579 Total Inv 164580 Line Item Date Line Item Description 05/01/2015 Uniform Reserves Inv 164580 Total 101410 Total: 0054 - Aspen Mills, Inc. Total: 0055 - Auto Nation Ford White Bear Lk Line Item Account AP -Check Detail (5/22/2015 - 10:27 AM) Amount Line Item Account 101-420-5000-000 8,852.40 8,852.40 8,852.40 8,852.40 Line Item Account 201-000-3810-890 55.00 55.00 55.00 55.00 Line Item Account 101-420-4370-000 6.99 6.99 Line Item Account 101-420-4370-000 447.50 447.50 Line Item Account 101-420-4386-000 25.70 25.70 480.19 480.19 Page 4 Check Number Clieck Date 101411 05/26/2015 Inv 3440550 Line Item Date Line Item Description 04/29/2015 #386 Tube Asy,Sockets Inv 3440550 Total 101411 Total: 0055 - Auto Nation Ford White Bear Lk Total: 0069 - Batteries Plus Bulbs Line Item Account 101412 05/26/2015 Inv 048-247797 Line Item Date Line Item Description 05/07/2015 #381 12V Inv 048-247797 Total 101412 Total: 0069 - Batteries Plus Bulbs Total: 0071 - Bauer Built Tire Line Item Account 101413 05/26/2015 Inv 180162523 Line Item Date Line Item Description 05/01/2015 #214 Tires Inv 180162523 Total 101413 Total: 0071 - Bauer Built Tire Total: 0085 - Bluetarp Financial, Inc. Line Item Account 101414 05/26/2015 Inv 7260 Line Item Date Line Item Description 05/20/2015 Pressure Washer Parts Inv 7260 Total 101414 Total: 0085 - Bluetarp Financial, Inc. Total: AP -Check Detail (5/22/2015 - 10:27 AM) Line Item Account 101-431-4221-000 Line Item Account 101-431-4221-000 Line Item Account 101-431-4221-000 Line Item Account 101-431-4221-000 Amount 211.90 211.90 211.90 211.90 114.95 114.95 114.95 114.95 671.60 671.60 671.60 671.60 14.99 1499 14.99 14.99 Page 5 Check Number Check Date Amount 763 - Brand, Jon Line Item Account 101415 05/26/2015 Inv 2013-00226 Line Item Date Line Item Description Line Item Account 05/18/2015 Refund Building Permit Escrow 838 Fox Road 801-000-2318-000 3,450.00 Inv 2013-00226 Total 3,450.00 101415 Total: 3,450.00 763 - Brand, Jon Total: 3,450.00 765 - Brandli, Josie Line Item Account 101416 05/26/2015 Inv 4/7/15Refund Line Item Date Line Item Description Line Item Account 04/07/2015 Senior Trip Refund 201-000-3810-890 110.00 Inv 4/7/15Refund Total 110.00 101416 Total: 110.00 765 - Brandli, Josie Total: 110.00 0100 - Bureau Of Crim. Apprehension Line Item Account 101417 05/26/2015 Inv 05/12/2015 Line Item Date Line Item Description Lille Item Account 05/12/2015 Firefighter Fingerprint Check S.Mooney 101-421-4410-000 34.75 05/12/2015 Firefighter Fingerprint Check A.Burton 101-421-4410-000 34.75 Inv 05/12/2015 Total 69.50 101417 Total: 69.50 0100 - Bureau Of Crim. Apprehension Total: 69.50 0104 - Business Data Record Services Line Item Account 101418 05/26/2015 Inv 1504-9333 Line Item Date Line Item Description Line Item Account 04/30/2015 Document Destruction 101-420-4410-000 35.04 04/30/2015 Document Destruction 101-402-4410-000 17.24 hiv 1504-9333 Total 5228 AP -Check Detail (5/22/2015 - 10:27 AM) Page 6 Clieck Number Clieck Date 101418 Total: 0104 - Business Data Record Services Total: 0106 - C.W. Houle, Inc. Line Item Account 101419 05/26/2015 Inv 9964 Line Item Date Line Item Description 09/30/2013 2013 Surface Water Management Inv 9964 Total 101419 Total 0106 - C.W. Houde, Inc. Total: 0112 - CDW Government Line Item Account 101420 05/26/2015 Inv VC39521 Line Item Date Line Item Description 04/27/2015 Motion R12 Inv VC39521 Total 101420 Total: 0112 - CDW Government Total: 0115 - Centennial Utilities Line Item Account 101421 05/26/2015 Inv April 2015 Line Item Date Line Item Description 04/30/2015 Natural Gas -Sunrise 04/30/2015 Natural Gas -6811 Lake Drive 04/30/2015 Natural Gas -7204 Lake Dr 04/30/2015 Natural Gas -6918 Sunrise 04/30/2015 Natural Gas -600 Town Ctr Pkwy Inv April 2015 Total 101421 Total: 0115 - Centennial Utilities Total: 0116 - CenterPoint Energy Line Item Account 101422 05/26/2015 AP -Check Detail (5/22/2015 - 10:27 AM) Line Item Account 101-430-4421-000 Line Item Account 101-421-4410-000 Line Item Account 602-495-4383-000 101-450-4383-000 101-450-4383-000 101-450-4383-000 101-432-4383-000 Amount 52.28 52.28 1,785.00 1,785.00 1,785.00 215.47 215.47 215.47 215.47 19.96 26.32 8035 67.31 1,455.94 1,649.88 1,649.88 1,649.88 Page 7 Check Number CheckDate Amotmt Inv April 2015 Line Item Date Line Item Descri tion Line Item Account 04/28/2015 Natural Gas -6666 Black Duck Dr 602-495-4383-000 19.29 04/28/2015 Natural Gas -2200 E. Cedar St. 602-495-4383-000 18.66 04/28/2015 Natural Gas -1189 Main St. 101-432-4383-000 128.57 04/28/2015 Natural Gas -6520 Pheasant Run 601-494-4383-000 53.99 04/28/2015 Natural Gas -6774 Black Duck Dr 601-494-4383-000 63.72 04/28/2015 Natural Gas -1179 Main St. 101-450-4383-000 19.34 04/28/2015 Natural Gas -1180 Birch St. 601-494-4383-000 92.27 04/28/2015 Natural Gas -6300 Lauren Ave 602-495-4383-000 17.45 04/28/2015 Natural Gas -1473 Snow Goose Tr 602-495-4383-000 46.05 04/28/2015 Natural Gas -1189 Main St. 101-432-4383-000 113.27 04/28/2015 Natural Gas -1187 Main St. 101-432-4383-000 165.86 04/28/2015 Natural Gas -6786 Clearwater Ck 601-494-4383-000 154.90 Inv April 2015 Total Fire Fighter I, Skills-K.Leibel 101-421-4330-000 893.37 101422 Total: 893.37 0116 - CenterPoint Energy Total: 893.37 0119 - Century College Line Item Account 101423 05/26/2015 Inv 00578371 Line Item Date Line Item Description Line Item Account 04/29/2015 Fire Fighter I, Skills-M.DeMars 101-421-4330-000 898.08 04/29/2015 Fine Fighter I, Skills-N.Harnann 101-421-4330-000 898.08 04/29/2015 Fire Fighter I, Skills-J.Swenson 101-421-4330-000 898.08 04/29/2015 Fire Fighter I, Skills-V.Klosner 101-421-4330-000 898.08 04/29/2015 Fire Fighter I, Skills-R.Strub 101-421-4330-000 898.08 04/29/2015 Fire Fighter I, Skills-K.McCarthy 101-421.-4330-000 898.08 04/29/2015 Fire Fighter I, Skills-T.Peterson 101-421-4330-000 898.OS 04/29/2015 Fire Fighter I, Skills-J.Chapman 101-421-4330-000 898.05 04/29/2015 Fire Fighter I, Skills-W.Owens 101-421-4330-000 898.08 04/29/2015 Fire Fighter I, Skills-C.Boehme 101-421-4330-000 898.08 04/29/2015 Fire Fighter I, Skills-D.Sadowski 101-421-4330-000 898.08 04/29/2015 Fire Fighter I, Skills-C.Schirmers 101-421-4330-000 898.08 04/29/2015 Fire Fighter I, Skills-K.Leibel 101-421-4330-000 898.08 Inv 00578371 Total 11,675.04 Inv 00578423 Line Item Date Line Item Description Line Item Account 04/27/2015 HazMat,Firc Fighter II-V.Klosncr 101-421-4330-000 576.92 04/27/2015 HazMat,Fire Fighter II-W.Owens 101-421-4330-000 576.92 04/27/2015 HazMat,Fire Fighter II-K.McCarthy 101-421-4330-000 576.92 04/27/2015 HazMat,Fire Fighter 11-C.Boehme 101-421-4330-000 576.92 04/27/2015 HazMat,Fire Fighter II-R.Strub 101-421-4330-000 576.92 04/27/2015 HazMat,Fire Fighter II -.!.Swenson 101-421-4330-000 576.92 04/27/2015 HazMat,Fire Fighter II-T.Peterson 101-421-4330-000 576.92 04/27/2015 HazMat,Fire Fighter II-C.Schirmers 101-421-4330-000 576.92 04/27/2015 HazMat,Fire Fighter II-N.Hamann 101-421-4330-000 576.92 04/27/2015 HazMat,Fire Fighter II-D.Sadowski 101-421-4330-000 57692 AP -Check Detail (5/22/2015 - 10:27 AM) Page 8 Check Number Check Date Amount 04/27/2015 HazMat,Fire Fighter II-M.DeMars 101-421-4330-000 576.92 04/27/2015 HazMat,Fire Fighter II-J.Chapmatr 101-421-4330-000 576.92 04/27/2015 HazMat,Fire Fighter II-K.Leibel 101-421-4330-000 576.92 Inv 00578423 Total 7,499.96 101423 Total: 19,175.00 0119 - Century College Total: 19,175.00 0121 - CenturyLink Line item Account 101424 05/26/2015 Inv 5/10/2015 Line Item Date Line Item Description Line Item Account 05/10/2015 Signal Phone 101-430-4385-000 51.89 Inv 5/10/2015 Total 51.89 101424 Total: 51.89 0121 - CenturyLink Total: 51.89 0136 - City of Roseville Line Item Account 101425 05/26/2015 Inv 0220183 Line Item Date Line Item Description Line Item Account 05/01/2015 May IT Services 101-407-4310-000 6,653.75 Inv 0220183 Total 6,653.75 Inv 0220215 Line Item Date Line Item Description Line Item Account 05/01/2015 May Phone Service 101-432-4321-000 1,218.40 Inv 0220215 Total 1,218.40 101425 Total: 7,872.15 0136 - City of Roseville Total: 7,872.15 0138 - City of St. Paul Line Item Account 101426 05/26/2015 Inv IN00008819 Line Item Date Line Item Description Line Item Account 05/05/2015 Asphalt Mix 101-430-4224-000 2,158.47 Inv IN00008819 Total 2,158.47 AP -Check Detail (5/22/2015 - 10:27 AM) Page 9 Check Number Check Date 101426 Total: 0138 - City of St. Paid Total: 0140 - Clifton Larson Allen LLC Line Item Account 101427 05/26/2015 Inv 1033677 Line Item Date Line Item Description 04/29/2015 Audit Progress Billing 92 04/29/2015 Audit Progress Billing #2 04/29/2015 Audit Progress Billing 92 04/29/2015 Audit Progress Billing 92 04/29/2015 Audit Progress Billing #2 04/29/2015 Audit Progress Billing #2 04/29/2015 Audit Progress Billing #2 04/29/2015 Audit Progress Billing #2 Inv 1033677 Total 101427 Total: 0140 - Clifton Larson Allen LLC Total: 0143 - CNH Architects Line Item Account 101428 05/26/2015 Inv 10103 Line Item Date Line Item Description 04/30/2015 Architectural Design Fire House #2 Inv 10103 Total 101428 Total: 0143 - CNH Architects Total: 761 - Comcast Line Item Account 101429 05/26/2015 Inv 60802589 Line Item Date Line Item Description 05/11/2015 Res #15-33 Comcast Easement Inv 60802589 Total 101429 Total: 761 - Comcast Total: AP -Check Detail (5/22/2015 - 10:27 AM) Line Item Account 602-495-4300-000 301-499-4308-000 401-499-4308-000 406-499-4308-000 101-407-4308-000 422-499-4308-000 201-200-4308-000 601-494-4300-000 Line Item Account 478-499-4300-000 Line Item Account 801-000-2332-106 Amount 2,158.47 2,158.47 5,720.00 880.00 880.00 2,420.00 8,140.00 220.00 220.00 3,520.00 22,000.00 22,000.00 22,000.00 3,083.63 3,083.63 3,083.63 3,083.63 5,000.00 5,000.00 5,000.00 5,000.00 Page 10 Check Number Check Date 0149 - Connexus Energy Line Item Account 101430 05/26/2015 Inv April 2015 01/31/2015 Line Item Date Line Item Description 04/30/2015 Electric April 04/30/2015 Electric April 04/30/2015 Electric April 04/30/2015 Electric April 04/30/2015 Electric April 04/30/2015 Electric April Inv April 2015 Total Inv Jan 2015 Line Item Date Line Item Description 01/31/2015 Replace Check 499837 Jan Electric 01/31/2015 Replace Check #99837 Jan Electric 01/31/2015 Replace Check #99837 Jan Electric 01/31/2015 Replace Check #99837 Jan Electric 01/31/2015 Replace Check#99837 Jan Electric 01/31/2015 Replace Check #99837 Jan Electric Inv Jan 2015 Total 101430 Total: 0149 - Connexus Energy Total: 0153 - Craig Rapp LLC Line Item Account 101431 05/26/2015 Inv #5-15-01 Line Item Date Line Item Description 05/13/2015 Leadership Program Inv #5-15-01 Total 101431 Total: 0153 - Craig Rapp LLC Total: 0156 - Cross Nurseries, Inc. Line Item Account 101432 05/26/2015 Inv 036176 Line Item Date Line Item Description 05/06/2015 Lake Drive Median Inv 036176 Total 101432 Total: AP -Check Detail (5/22/2015 - 10:27 AM) Line Item Account 101-450-4381-000 101-430-4385-000 101-432-4381-000 101-420-4381-000 601-494-4381-000 602-495-4381-000 Line Item Account 602-495-4381-000 101-432-4381-000 101-450-4381-000 101-420-4381-000 601-494-4381-000 101-430-4385-000 Line Item Account 101-402-4330-000 Line Item Account 101-430-4211-000 Amount 68.40 1,292.51 1,000.07 20.00 1,208.94 468.67 4,058.59 524.59 1,463.07 68.92 20.00 1,498.08 1,329.39 4,904.05 8,962.64 600.00 600.00 600.00 600.00 3,727.50 3,727.50 3,727.50 Page 11 Check Number Check Date 0156 - Cross Nurseries, Inc. Total: 0158 - Crown Trophy Line Item Account 101433 05/26/2015 Inv 16545 Line Item Date Line Item Description 05/01/2015 Medals Inv 16545 Total 10 143 3 Total: 0158 - Crown Trophy Total: 0167 - Dalco, Inc. Line Item Account 101434 05/26/2015 Inv 2836968 Line Item Date Line Item Description 01/13/2015 Fabuloso Cleaner Inv 2836968 Total Inv 2875343 Line Item Date Line Item Description 04/20/2015 Tissue, Soap, Toilet Tissue, Cleaner Inv 2875343 Total 101434 Total: 0167 - Dalco, Inc. Total: 0170 - Davis Equipment Corporation Line Item Account 101435 05/26/2015 Inv ECO5404 Line Item Date Line Item Description 05/05/2015 Returned Blade Inv ECO5404 Total Inv J198163 Line Item Date Line Item Description 05/05/2015 Progressive Mower Seal Inv JI98163 Total Line Item Account 201-207-4211-806 Line Item Account 101-432-4211-000 Line Item Account 101-432-4211-000 Line Item Account 101-431-4211-000 Line Item Account 101-431-4221-000 Amount 3,727.50 1,276.00 1,276.00 1,276.00 1,276.00 64.40 64.40 849.75 849.75 914.15 35.74 35.74 AP -Check Detail (5/22/2015 - 10:27 AM) Page 12 Check Number Clieck Date 101435 Total: 0170 - Davis Equipment Corporation Total: 0189 - Egan, Sherry Line Item Account 101436 05/26/2015 Inv 4/7/15Refund Line Item Date Line Item Description 04/07/2015 Senior Trip Refund Inv 4/7/15Refund Total 10 143 6 Total: 0189 - Egan, Sherry Total: 0204 - Factory Motor Parts Company Line Item Account 101437 05/26/2015 Inv 1-4652880 Line Item Date Line Item Description 03/16/2015 Overdrive Stud Inv 1-4652880 Total Inv 1-4685312 Line Item Date Line Item Description 04/27/2015 Batteries For Emergency Sirens Inv 1-4685312 Total Inv 19-719283 Line Item Date Line Item Description 04/29/2015 #401 Chev Silverado Hub Brg Inv 19-719283 Total Inv 1-x03314 Line Item Date Line Item Description 05/12/2015 Batteries Inv I -x03314 Total 101437 Total: 0204 - Factory Motor Parts Company Total: 0225 - Frattallone's/Circle Pines Ace Line Item Account AP -Check Detail (5/22/2015 - 10:27 AM) Line Item Account 201-000-3810-890 Line Itetn Account 101-431-4221-000 Line Item Account 101-420-4211-000 Line Item Account 101-431-4221-000 Line Item Account 101-431-4221-000 Amount 23.78 63.00 63.00 63.00 63.00 187.90 187.90 442.26 442.26 153.65 153.65 195.40 195.40 979.21 979.21 Page 13 Clieck Number Check Date Amount 101438 05/26/2015 Inv 51842/G Line Item Date Line Item Description Line Item Account 05/05/2015 Plow Damage Sod Repair 101-430-4229-000 155.95 Inv 51842/G Total 155.95 Inv 51883/G Line Item Date Line Item Description Line Item Account 05/07/2015 Seed and Fertilizer for Sod Damage Repair 101-430-4229-000 66.97 Inv 51883/G Total 66.97 101438 Total: 222.92 0225 - Frattallone's/Circle Pines Ace Total: 222.92 0227 - Freimuth Enterprises, LLC Line Item Account 101439 05/26/2015 Inv 05122015 Line Item Date Line Item Description Line Item Account 05/12/2015 20' Watertight Sea Container and Conversion of Sea Container 101-462-4410-000 6,000.00 Inv 05122015 Total 6,000.00 10 143 9 Total: 6,000.00 0227 - Freimuth Enterprises, LLC Total: 6,000.00 0233 - Geck, Duea & Olson, PLLC Line Item Account 101440 05/26/2015 Inv 15050 Line Item Date Line Item Description Line Item Account 05/01/2015 Legal - Prosecution Contract 101-414-4303-000 8,250.00 Inv 15050 Total 8,250.00 Inv 15051 Linc Item Date Line Item Description Line Item Account 05/01/2015 Forfeiture Legal 101-414-4303-000 288.40 Inv 15051 Total 288.40 101440 Total: 8,538.40 0233 - Geek, Duea & Olson, PLLC Total: 8,538.40 AP -Check Detail (5/22/2015 - 10:27 AM) Page 14 Check Number Check Date Amount 0239 - Gold Star Auto Body & Frame Line Item Account 101441 05/26/2015 Inv b503e629 Line Item Date Line Item Description Line Item Account 05/07/2015 Squad 395 Repairs 101-431-4363-000 1,721.68 Inv b503e629 Total 1,721.68 101441 Total: 1,721.68 0239 - Gold Star Auto Body & Frame Total: 1,721.68 0244 - Gopher State One -Call Line Item Account 101442 05/26/2015 Inv 135214 Line Item Date Line Item Description Lune Item Account 04/30/2015 April Tickets 601-494-4410-000 261.73 04/30/2015 April Tickets 602-495-4410-000 261.72 Inv 135214 Total 523.45 101442 Total: 523.45 0244 - Gopher State One -Call Total: 523.45 762 - Grochala, Michael Line Item Account 101443 05/26/2015 Inv 03/03/2015 Line Item Date Line Item Description Line Item Account 03/03/2015 Sensible Land Use Coalition Membership 101-416-4330-000 250.00 Inv 03/03/2015 Total 250.00 101443 Total: 250.00 762 - Grochala, Michael Total: 250.00 0264 - Hardwood Creek Lumber, Inc. Line Item Account 101444 05/26/2015 Inv 9945 Line Item Date Line Item Description Line Item Account 04/27/2015 Wood Stakes 101-430-4229-000 65.40 Inv 9945 Total 65.40 101444 Total: 65.40 AP -Check Detail (5/22/2015 - 10:27 AM) Page 15 Check Number Check Date 0264 - Hardwood Creek Lumber, Inc. Total: 0271 - Hawkins, Inc. Line Item Account 101445 05/26/2015 Inv 3719439 Line Item Date Line Item Description 04/24/2015 Chlorine Cylinders Inv 3719439 Total Inv 3720075 Line Item Date Line Item Description 04/22/2015 LPC -5, Chlorine Inv 3720075 Total 101445 Total: 0271 - Hawkins, Inc. Total: 0274 - HD Supply Waterworks, Ltd. Line Item Account 101446 05/26/2015 Inv D782969 Line Item Date Line Item Description 05/01/2015 Accustream Meters Inv D782969 Total Inv D810130 Line Item Date Line Item Description 04/21/2015 Saddle Inv D810130 Total Inv D831077 Line Item Date Line Item Description 05/01/2015 AFC Parts Inv D831077 Total 101446 Total: 0274 - HD Supply Waterworks, Ltd. Total: 0282 - Henry G. Meigs, LLC Line Item Account 101447 05/26/2015 Inv 51806 Line Item Date Line Item Description Line Item Account 601-494-4222-000 Line Item Account 601-494-4222-000 Line Item Account 601-494-4215-000 Line Item Account 601-494-4211-000 Line Item Account 601-494-4211-000 Line Item Account Amount 65.40 60.00 60.00 3,678.62 3,678.62 3,738.62 2,640.00 2,640.00 -124.00 -124.00 177.67 177.67 2,693.67 AP -Check Detail (5/22/2015 - 10:27 AM) Page 16 Check Number Cheek Date Amount 04/28/2015 Asphalt Tack Material 101-430-4224-000 520.80 Inv 51806 Total 520.80 101447 Total: )2U.60 0282 - Henry G. Meigs, LLC Total: 520.80 0285 - Hillesheim, Tim Line Item Account 101448 05/26/2015 Inv 05/07/2015 Line Item Date Line Item Description Line Item Account 05/07/2015 Linseed Oil, Thinner, Roller, Brush for Lift Station #4 602-495-4211-000 107.84 Inv 05/07/2015 Total 10284 101448 Total• 10/.84 0285 0285 - Hillesheim, Tim Total: 107.84 0290 - Hogstad, Lisa Line Item Account 101449 05/26/2015 Inv 05/08/2015 Line Item Date Line Item Description Line Item Account 05/08/2015 Mileage Clerk's Institute 101-402-4330-000 166.15 Inv 05/08/2015 Total 166.15 101449 Total: 166.15 0290 - Hogstad, Lisa Total: 166.15 0292 - Home Depot Credit Services Line Item Account 101450 05/26/2015 Inv 28280000282194 Line Item Date Line Item Description Line Item Account 03/30/2015 2x6 - 12ft #2 for Park Benches 101-450-4211-000 68.39 Inv 28280000282194 Total 68.39 101450 Total: W39 0292 - Home Depot Credit Services Total: 68.39 0298 - Hugo Equipment Company Line Item Account 101451 05/26/2015 AP -Cheek Detail (5/22/2015 - 10:27 AM) Page 17 Check Number Check Date Amount Inv 89489 Line Item Date Line Item Description Line Item Account 05/07/2015 Field Bearing Asm 101-431-4221-000 217.99 Inv 89489 Total 217.99 101451 Total 217.99 0298 - Hugo Equipment Company Total: 217.99 0304 - Hydraulics Plus & Consulting Line Item Account 101452 05/26/2015 Inv 6015 Line Item Date Line Item Description Line Item Account 05/01/2015 Progressive Mower Hoses 101-431-4221-000 41.04 Inv 6015 Total 41.04 101452 Total: 41.04 0304 - Hydraulics Plus & Consulting Total: 41.04 0306 - Image Printing & Graphics, Inc Line Item Account 101453 05/26/2015 Inv 143921 Line Item Date Line Item Description Line Item Account 04/10/2015 Environmental Board Banner 101-462-4340-000 48.00 Inv 143921 Total 48.00 Inv 144056 Line Item Date Line Item Description Line Item Accormt 04/30/2015 SignicadeA-Frame Sign 101-462-4340-000 240.00 Inv 144056 Total 240.00 Inv 144089 Line Item Date Line Item Description Line Item Account 04/30/2015 Rice Creek Signs 101-401-4900-000 20.00 Inv 144089 Total 20.00 Inv 144140 Line Item Date Line Item Description Line Item Account 05/06/2015 Business Cards-P.Peltier 101-421-4340-000 59.00 Inv 144140 Total 59.00 AP -Check Detail (5/22/2015 - 10:27 AM) Page 18 Check Number Check Date Amount Inv 144213 Line Item Date Line Item Description Line Item Account 05/14/2015 Arcual Report Covers 101-407-4200-000 39.75 Inv 144213 Total 39.75 101453 Total: 406.75 0306 - hnage Printing & Graphics, Inc Total: 406.75 0311 - Instrumental Research, Inc. Line Item Account 101454 05/26/2015 Inv 9306 Line Item Date Line Item Description Line Item Account 05/01/2015 April City Water 601-494-4300-000 142.50 Inv 9306 Total 142.50 101454 Total: 142.50 0311 - Instrumental Research, Inc. Total: 142.50 0319 - Jani-King Of Minnesota, Inc. Line Item Account 101455 05/26/2015 Inv MIN05150038 Line Item Date Line Item Description Line Item Account 05/01/2015 May Monthly Contract 101-432-4410-000 2,936.00 Inv MIN05150038 Total 2,936.00 Inv MIN05150039 Line Item Date Line Item Description Line Item Account 05/01/2015 May Monthly Contract 101-432-4410-000 455.00 Inv MIN05150039 Total 455.00 101455 Total: 3,391.00 0319 - Jani-Icing Of Minnesota, Inc. Total: 3,391.00 757 - Jimmy's Johnnys Line Item Account 101456 05/26/2015 Inv 87806 Line Item Date Line Item Description Line Item Account 05/06/2015 Toilet Rental -City Hall Park 101-450-4410-000 60.00 Inv 87806 Total 60.00 AP -Check Detail (5/22/2015 - 10:27 AM) Page 19 Check Number Check Date Inv 87807 Lille Item Date Line Item Descriptioll 05/06/2015 Toilet Rental-Marshan Park Inv 87807 Total Inv 87808 Line Item Date Line Item Description 05/06/2015 Toilet Rental -Centennial Middle School Inv 87808 Total Inv 87809 Line Item Date Line Item Description 05/06/2015 Toilet Rental -Sunrise Park Inv 87809 Total Inv 87810 Line Item Date Line Item Description 05/06/2015 Toilet Rental -Lexington Park Inv 87810 Total 101456 Total: 757 - Jimmy's Johnnys Total: 0331 - JRK Seed & Turf Supply Line Item Account 101457 05/26/2015 Inv 15070/4 Line Item Date Line Item Description 05/08/2015 Easy Mound Packing Clay, Sohl -Cal S Gypsum Inv 15070/4 Total 10 145 7 Total: 0331 - JRK Seed & Turf Supply Total: 760 - Kuechle Underground Line Item Account 101458 05/26/2015 Inv Req. No. 1 Line Item Date Line Item Description 05/04/2015 NortlrPointe Construction Inv Req. No. 1 Total AP -Check Detail (5/22/2015 - 10:27 AM) Line Item Account 101-450-4410-000 Line Item Account 101-450-4410-000 Line Item Account 101-450-4410-000 Line Item Account 101-450-4410-000 Line Item Account 101-450-4211-000 Line Item Account 480-499-4400-000 Amount 60.00 60.00 221.26 221.26 180.00 180.00 120.00 120.00 641.26 641.26 681.45 681.45 681.45 68L45 244,516.70 244,516.70 Page 20 Check Number Check Date 10 145 8 Total: 760 - Kuechle Underground Total: 0369 - League of Minnesota Cities Line Item Account 101459 05/26/2015 Inv 214606 Line Item Date Line Item Description 02/25/2015 Safety & Loss Control Workshop-K.Leibel 02/25/2015 Safety & Loss Control Workshop -W. Owens 02/25/2015 Safety & Loss Control Workshop-C.Schirmers 02/25/2015 Safety & Loss Control Workshop-M.Rumpsa 02/25/2015 Safety & Loss Control Workshop-M.DeMars 02/25/2015 Safety & Loss Control Workshop -W. Wegener Inv 214606 Total Inv 214956 Line Item Date Line Item Description 03/12/2015 LMC Annual Conference Inv 214956 Total 101459 Total: 0369 - League of Minnesota Cities Total: 0385 - Lino Lakes Lions Club Line Item Account 101460 05/26/2015 Inv Spring 2015 Line Item Date Line Item Description 05/15/2015 Spring Recycle Day Inv Spring 2015 Total 101460 Total: 0385 - Lino Lakes Lions Club Total: 0399 - Mansfield Oil Company Line Item Account 101461 05/26/2015 Inv 439521 Line Item Date Line Item Description 04/30/2015 1,890 87 Unl w/10% Eth Inv 439521 Total AP -Check Detail (5/22/2015 - 10:27 AM) Line Item Account 101-420-4330-000 101-420-4330-000 101-420-4330-000 101-420-4330-000 101-420-4330-000 101-420-4330-000 Line Item Account 101-402-4330-000 Line Item Account 101-462-4106-000 Line Item Account 101-431-4212-000 Amount 244,516.70 20.00 20.00 20.00 20.00 20.00 20.00 120.00 325.00 325.00 445.00 445.00 400.00 400.00 400.00 4,126.64 4,126.64 Page 21 Check Number Check Date Amount Inv 439533 Line Item Date Line Item Description Line Item Account 04/30/2015 500 Clean 365 B10 Dy Dyed 101-431-4212-000 1,185.16 Inv 439533 Total 1,185.16 101461 Total: 5,311.80 0399 - Mansfield Oil Company Total: 5,311.80 766 - tllarkow, Jennie Line Item Account 101462 05/26/2015 Inv 4/7/15Refund Line Item Date Line Item Description Line Item Account 04/07/2015 Senior Trip Refund 201-000-3810-890 63.00 Inv 4/7/15Refund Total 63.00 101462 Total: 63.00 766 - Markow, Jennie Total: 63.00 0404 - Martin-McAllister Line Item Account 101463 05/26/2015 Inv 9710 Line Item Date Line Item Description Line Item Account 04/28/2015 Public Safety Assessment-A.Jennissen 101-421-4300-000 450.00 Inv 9710 Total 450.00 101463 Total: 450.00 0404 - Martin-McAllister Total: 450.00 0410 - MCFOA Line Item Account 101464 05/26/2015 Inv 2015JB Line Item Date Line Item Description Line Item Account 05/20/2015 2015 MCFOA Membership-J.Bartell 101-402-4452-000 35.00 Inv 2015JB Total 35.00 Inv 2015LH Line Item Date Line Item Description Line Item Account 05/20/2015 2015 MCFOAMembership-L.Hogstad 101-402-4452-000 35.00 Inv 2015LH Total 35.00 AP-Check Detail (5/22/2015 - 10:27 AM) Page 22 Check Number Check Date Amount 101464 Total: 70.00 0410 - i1'ICFOA Total: 70.00 0418 - Ntenards Line Item Account 101465 05/26/2015 Inv 89930 Line Item Date Line Item Description Line Item Account 04/28/2015 Materials for Tack Container 101-430-4229-000 33.04 Inv 89930 Total 33.04 Inv 89931 Line Item Date Line Item Description Line Item Account 04/28/2015 Materials for Tack Container 101-430-4229-000 25.17 Inv 89931 Total 25.17 101465 Total: 58.21 0418 - NIenards Total: 58.21 0420 - Nletro Council Env. Services Line Item Account 101466 05/26/2015 Inv April 2015 Line Item Date Line Item Description Line Item Account 05/14/2015 April 2015 SAC 101-000-2120-000 2,485.00 05/14/2015 April 2015 SAC 101-000-3414-000 -24.85 Inv April 2015 Total 2,460.15 101466 Total: 2,460.15 0420 - Metro Council Env. Services Total: 2,460.15 0421 - Metro Sales Incorporated Line Item Account 101467 05/26/2015 Inv INV245748 Line Item Date Line Item Description Line Item Account 04/23/2015 Copier Maintenance Contract Ricoh/MP 4001 SP 101-420-4410-000 98.00 Inv INV245748 Total 98.00 Inv INV252493 Line Item Date Line Item Description Line Item Account 05/01/2015 Copier Maintenance Contract Ricoh/MP 6002SP 101-432-4410-000 57.37 AP-Clieck Detail (5/22/2015 - 10:27 AM) Page 23 Check Number Check Date Inv INV252493 Total 101467 Total: 0421 - Metro Sales Incorporated Total: 0423 - Metropolitan Council Line Item Account 101468 05/26/2015 Inv 0001044203 Line Item Date Line Item Description 05/04/2015 June Waste Water Services Inv 0001044203 Total 101468 Total: 0423 - Metropolitan Council Total: 759 - Midwest Groundcover Line Item Account 101469 05/26/2015 Inv 15023 Line Item Date Line Item Description 05/13/2015 Lake Drive Medians Inv 15023 Total 101469 Total: 759 - Midwest Groundcover Total: 0433 - Minnesota City/Co. Mgmt Assoc Line Item Account 101470 05/26/2015 Inv 2015 Line Item Date Line Item Description 05/01/2015 MCMA Annual Dues Inv 2015 Total 101470 Total: 0433 - Minnesota City/Co. Mgmt Assoc Total: 0440 - Minnesota Pipe cC Equipment Line Item Account 101471 05/26/2015 AP -Check Detail (5/22/2015 - 10:27 AM) Line Item Account 602-495-4405-000 Line Item Account 101-430-4211-000 Line Item Account 101-402-4452-000 Amount 5737 155.37 15537 62,63733 62,63733 62,63733 62,637.33 8,600.00 8,600.00 8,600.00 16136 161.36 161.36 161.36 Page 24 Check Number Check Date Amount Inv 0331145 606.79 Line Item Date Line Item Description Line Item Account 04/20/2015 Water Meters 601-494-4215-000 372.82 Inv 0331145 Total 372.82 Inv 0332513 Line Item Account Line Item Date Line Item Description Line Item Account 1,900.40 04/28/2015 Water Meters 601-494-4215-000 233.97 Inv 0332513 Total 233.97 101471 Total: 606.79 0440 - Minnesota Pipe & Equipment Total: 606.79 0477 - NAC Mechanical & Electrical Line Item Account 101472 05/26/2015 Inv 113946 Line Item Date Line Item Description Line Item Account 04/30/2015 Spring Start Ups HVAC Units 101-432-4300-000 1,900.40 Inv 113946 Total 1,900.40 101472 Total: 1,900.40 0477 - NAC Mechanical & Electrical Total: 1,900.40 0503 - OfficeMas Line Item Account 101473 05/26/2015 Inv 555340 Line Item Date Line Item Description Line Item Account 04/24/2015 Copy Paper 101-432-4200-000 158.44 Inv 555340 Total 158.44 101473 Total: 158.44 0503 - OfficeMat Total: 158.44 0508 - Optumhealth Financial Services Line Item Account 101474 05/26/2015 Inv 234571 Line Item Date Line Item Description Line Item Account 05/07/2015 April Cobra Fee 101-402-4310-000 70.00 Inv 234571 Total 70.00 AP -Check Detail (5/22/2015 - 10:27 AM) Page 25 ClteckNumber Check Date 101474 Total: 0508 - Optumhealth Financial Services Total: 0509 - O'Reilly Automotive Stores Line Item Account 101475 05/26/2015 Inv 1517-237248 Line Item Date Line Item Description 05/05/2015 Stock Amb Lt Inv 1517-237248 Total Inv 1517-237338 Line Item Date Line Item Description 05/06/2015 #363 Tie Rod End Inv 1517-237338 Total Inv 1517-237341 Line Item Date Line Item Description 05/06/2015 #363 A/Trans Seal Inv 1517-237341 Total Inv 1517-237372 Line Item Date Line Item Description 05/06/2015 Stock Cabin,Fuel,Air,Oil Filters Inv 1517-237372 Total Inv 1517-237567 Line Item Date Line Item Description 05/07/2015 #375 Spark Plugs Inv 1517-237567 Total 101475 Total: 0509 - O'Reilly Automotive Stores Total: 0511 - Otter Lake Animal Care Center Line Item Account 101476 05/26/2015 Inv 158433 Line Item Date Line Item Description 04/29/2015 Impound/Boarding Inv 158433 Total AP -Check Detail (5/22/2015 - 10:27 AM) Line Item Account 101-431-4221-000 Line Item Account 101-431-4221-000 Line Item Account 101-431-4221-000 Line Item Account 101-431-4221-000 Line Item Account 101-431-4221-000 Line Item Account 101-420-4410-000 Amount 70.00 70.00 19.76 19.76 41.68 41.68 637 6.37 95.21 95.21 39.92 39.92 202.94 202.94 373.00 373.00 Page 26 Clrectc Number Check Date Amount 101476 Total: 373.00 0_511- Otter Lake Animal Care Center Total: 373.00 767 - Patzoldt, Lynn Line Item Account 101477 05/26/2015 Inv 4/7/151kefund Line Item Date Line Item Description Line Item Account 04/07/2015 Senior Trip Refund 201-000-3810-890 118.00 Inv 4/7/15Refund Total 118.00 101477 Total: 118.00 767 - Patzoldt, Lynn Total: 118.00 0522 - Performance Plus LLC Line Item Account 101478 05/26/2015 Inv 4033 Line Item Date Line Item Description Line Item Account 05/07/2015 Hep B Vaccine 2 of3-K.Leibel 101-421-4300-000 95.00 Inv 4033 Total 95.00 101478 Total: 95.00 0522 - Performance Plus LLC Total: 95.00 0532 - Philip's Tree Care Line Item Account 101479 05/26/2015 Inv 10318 Line Item Date Line Item Description Line Item Account 04/06/2015 Apply Dry Fertilizer/Broadleaf Herbicide 101-450-4410-000 375.00 Inv 10318 Total 375.00 101479 Total: 375.00 0532 - Philip's Tree Care Total: 375.00 758 - Pioneer Manufacturinb Company Inc. Line Item Account 101480 05/26/2015 Inv INV552919 Line Item Date Line Item Description Line Item Account 05/06/2015 Paint -Soccer Fields 101-450-4211-000 545.00 AP -Check Detail (5/22/2015 - 10:27 AM) Page 27 Check Number Check Date Inv INV552919 Total 101480 Total: 758 - Pioneer Manufacturing Company Inc. Total: 0545 - Polar Chevrolet & Mazda Line Item Account 101481 05/26/2015 Inv 57271 Line Item Date Line Item Description Line Item Account 04/29/2015 #206 Pin Kit 101-431-4221-000 Inv 57271 Total 101481 Total: 0545 - Polar Chevrolet & Mazda Total: 0551 - Premium Waters, Inc. Line Item Account 101482 05/26/2015 Inv 608417-04-15 Line Item Date Line Item Description Line Item Account 04/30/2015 Kandiyohi Water 101-432-4410-000 Inv 608417-04-15 Total 101482 Total: 0551 - Premium Waters, Inc. Total: 0552 - Press Publications, Inc. Line Item Account 101483 05/26/2015 Inv 468383 Line Item Date Line Item Description Line Item Account 04/23/2015 May 2 Recycle Day 101-462-4340-000 Inv 468383 Total 101483 Total: 0552 - Press Publications, Inc. Total: 0571 - Republic Services #894 Line Item Account 101484 05/26/2015 Inv 0894-003797467 Line Item Date Line Item Description Line Item Account AP -Check Detail (5/22/2015 - 10:27 AM) Amount 545.00 545.00 545.00 93.72 93.72 93.72 93.72 39.74 39.74 39.74 359.00 359.00 359.00 359.00 Page 28 Check Number Check Date Amount 04/25/2015 Organic Recycling 101-462-4410-000 183.59 Inv 0894-003797467 Total 183.59 101484 Total: 183.59 0571 - Republic Services #894 Total: 183.59 0589 - Safety Signs Line Item Account 101485 05/26/2015 Inv 150562 Line Item Date Line Item Description Line Item Account 04/15/2015 Traffic Control Consulting 101-450-4410-000 200.00 Inv 150562 Total 200.00 101485 Total: 200.00 0589 - Safety Signs Total: 200.00 768 - Schmidt, Connie Line Item Account 101486 05/26/2015 Inv 4/7/15Refund Line Item Date Line Item Description Line Item Account 04/07/2015 Senior Trip Refund 201-000-3810-890 118.00 Inv 4/7/15Refimd Total 118.00 101486 Total: 118.00 768 - Schmidt, Connie Total: 118.00 756 - Sirchie Finger Print Laboratories Line Item Account 101487 05/26/2015 Inv 0205801 -IN Line Item Date Line Item Description Line Item Account 04/27/2015 Police Supplies 101-420-4211-000 177.00 Inv 0205801 -IN Total 177.00 101487 Total: 177.00 756 - Sirchie Finger Print Laboratories Total: 177.00 0624 - Spencer, Helen Line Item Account 101488 05/26/2015 AP -Check Detail (5/22/2015 - 10:27 AM) Page 29 Check Number Check Date Amount Inv 4/7/15Refrund Line Item Date Line Item Description Line Item Account 04/07/2015 Senior Trip Refund 201-000-3810-890 63.00 Inv 4/7/15Refmnd Total 63.00 101488 Total: 63.00 0624 - Spencer, Helen Total: 63.00 0635 - Star Tribune Line Item Account 101489 05/26/2015 hnv 5/14/2015 Line Item Date Line Item Description Line Item Account 04/26/2015 13 Week Subscription 101-432-4410-000 42.25 Inv 5/14/2015 Total 4225 101489 Total• 42.25 0635 - Star Tribune Total: 42.25 0643 - Storey Kenworthy/Matt Parrott Line Item Account 101490 05/26/2015 Inv PINV291972 Line Item Date Line Item Description Line Item Account 04/24/2015 A/P Checks 101-407-4200-000 437.70 Inv PINV291972 Total 437.70 101490 Total: 437.70 0643 - Storey Kenworthy/Matt Parrott Total: 437.70 0655 - TASC - Client Invoices Line Item Account 101491 05/26/2015 Inv IN538749 Line Item Date Line Item Description Line Item Account 05/01/2015 April Admin Fee 101-402-4410-000 95.00 Inv IN538749 Total 95.00 101491 Total: y'•Uu 0655 - TASC - Client Invoices Total: 95.00 AP-Clneck Detail (5/22/2015 - 10:27 AM) Page 30 Check Number Check Date Amount 0656 - TDS Metrocom MN Line Item Account 101492 05/26/2015 Inv 05/13/2015 Line Item Date Line Item Description Line Item Account 05/13/2015 Phone Service 601-494-4321-000 36.33 05/13/2015 Phone Service 101-432-4321-000 223.27 Inv 05/13/2015 Total 259.60 101492 Total: 259.60 0656 - TDS Metrocom MN Total: 259.60 0669 - Towmaster Line Item Account 101493 05/26/2015 Inv 368777 Line Item Date Line Item Description Line Item Account 05/04/2015 #255 Dump Body/Hoist for F-350 402-431-5000-000 15,528.00 Inv 368777 Total 15,528.00 101493 Total: 15,528.00 0669 - Towmaster Total: 15,528.00 0671 - Trans Union LLC Line Item Account 101494 05/26/2015 Inv 04511600 Line Item Date Line Item Description Line Item Account 04/25/2015 Police Backgrounds-Meck&Weineke 101-420-4410-000 24.80 04/25/2015 Fire Background-Tembreul 101-421-4300-000 12.40 Inv 04511600 Total 37.20 101494 Total: 37.20 0671- Trans Union LLC Total: 37.20 0687 - U.S. Bank Line Item Account 101495 05/26/2015 Inv 5/6/15Visa Line Item Date Line Item Description Line Item Account 05/06/2015 Verizon Wireless 101-451-4321-000 28.41 05/06/2015 Amazon/Fluid Film Lubricant & Rust Prevention Spray 101-431-4221-000 94.10 05/06/2015 Sensible Land Use Coalition/Registration M.Asleson 101-461-4330-000 38.00 05/06/2015 Sensible Land Use Coalition/Registration K.Larsen 101-416-4330-000 38.00 05/06/2015 Amazon/Earth Day Supplies 101-462-4340-000 51.49 05/06/2015 Home Depot/P13 Blaster, Spade Bits 101-431-4221-000 35.75 AP -Check Detail (5/22/2015 - 10:27 AM) Page 31 Check Number Check Date Amount 05/06/2015 Home Depot/Straps, Mach. Set 601-494-4211-000 9.53 05/06/2015 Barnes & Noble/Senior Book Club 201-205-4211-814 77.03 05/06/2015 Target/Playground Supplies 101-451-4211-000 17.10 05/06/2015 Atlas Business Solutions/Scheduling Software 101-420-4410-000 104.00 05/06/2015 KFC/Recycle Day Lunch 101-462-4340-000 213.12 05/06/2015 Flag Store USA/Flag Spreader 101-432-4211-000 24.00 05/06/2015 Partzilla/Control Module for Polaris Ranger 101-431-4221-000 202.28 05/06/2015 Women in Leisure Services/Workshop 101-451-4330-000 10.00 05/06/2015 CPR Savers/Training Manikins 101-420-5000-000 434.95 05/06/2015 Verizon Wireless 101-422-4321-000 19.80 05/06/2015 Ace Supply/Gals. Pipe 602-495-4211-000 8.39 05/06/2015 Walgreens/PreschoolPlaytime Supplies 101-451-4211-000 38.00 05/06/2015 International Institute of Municipal Clerks/Admission Fee 101-402-4452-000 50.00 05/06/2015 MN DVS/#379 Tabs,#602 & #601 Transfer Title 101-431-4221-000 54.81 05/06/2015 Home Depot/Close Gal. Nipples 601-494-4211-000 10.22 05/06/2015 GoDaddy/Blue Heron Days Web Hosting 205-497-4300-000 107.88 05/06/2015 Menards/Stainless Steel Washers & Bolts 101-431-4221-000 8.35 05/06/2015 FBI NAA/Dues 101-420-4452-000 85.00 05/06/2015 MN Book Store/Code Books 101-422-4200-000 256.00 05/06/2015 Target/Recycle Day Supplies 101-462-4340-000 20.83 05/06/2015 Amazon/" Scanned" Stamp 101-418-4200-000 35.80 05/06/2015 Amazon/UV Leak Detector Light 101-431-4240-000 25.19 05/06/2015 Frattallones/Poly Leaf Rakes 101-450-4240-000 77.07 05/06/2015 Verizon Wireless 101-450-4321-000 218.91 05/06/2015 Verizon Wireless 101-430-4321-000 20.11 05/06/2015 Circle Pines Post Office/Postage 601-494-4322-000 3.22 05/06/2015 Verizon Wireless 602-495-4321-000 159.63 05/06/2015 Cub/Safety Training Supplies 101-430-4330-000 26.97 05/06/2015 MCPA/Gun Permit Cards 101-420-4200-000 31.90 05/06/2015 Minnesota Chiefs/Training K.McCarthy 101-420-4330-000 375.00 05/06/2015 Wahnart/Fans 101-432-4211-000 98.73 05/06/2015 Barnes & Noble/Senior Book Club 201-205-4211-814 58.96 05/06/2015 Plymouth Playhouse/SeniorTrip 201-205-4211-890 758.00 05/06/2015 Amazon/Canon DR-MIGO II Document Scanner 403-432-5000-000 843.63 05/06/2015 St. Cloud State/MN Municipal Clerks Institute 101-402-4330-000 110.00 05/06/2015 MN DVS/#380 Tabs, #399 Title 101-431-4221-000 23.30 05/06/2015 Walmart/Recycle Day Supplies 101-462-4340-000 34.33 05/06/2015 Target/MBL Charges 601-494-4211-000 39.98 05/06/2015 Verizon Wireless 101-420-4321-000 683.22 05/06/2015 Fun Express/Playground Supplies 101-451-4211-000 540.58 05/06/2015 Home Depot/Gal. Bushing 601-494-4211-000 4.51 05/06/2015 Grandview Lodge/MCMAAnnual Conference 101-402-4330-000 221.96 05/06/2015 Post Net/Annual Recycle Day Posters 101-462-4340-000 3.52 05/06/2015 Target/Scrub Brushes 101-432-4211-000 5.48 05/06/2015 Verizon Wireless 601-494-4321-000 159.22 05/06/2015 MN Compost Council/Compost Workshop 101-462-4330-000 40.00 05/06/2015 Aspen Mills/Fire Gear Bags 101-421-4240-000 779.87 05/06/2015 Amazon/Leadership Book 101-402-4330-000 14.63 05/06/2015 Direct Sports/Softball Bat 201-202-4211-839 149.99 05/06/2015 Frattallones/Shrub Rakes 101-450-4240-000 38.64 05/06/2015 Target/Group Interview Supplies 101-451-4211-000 4.29 05/06/2015 Amazon/Sip Stirrers 101-432-4200-000 5.17 05/06/2015 Verizon Wireless 101-461-4321-000 19.80 05/06/2015 Best Western/Training Lodging 101-420-4330-000 200.02 Inv 5/6/15Visa Total 7,848.67 AP -Check Detail (5/22/2015 - 10:27 AM) Page 32 Check Number Check Date Amount 101495 Total: 7,848.67 0687 - U.S. Bank Total: 7,848.67 0719 - Weber, Lance Line Item Account 101496 05/26/2015 Inv 9233 Litre Item Date Line Item Description Line Item Account 05/11/2015 Stackable Chairs 402-420-5000-000 1,965.00 Inv 9233 Total 1,965.00 101496 Total: 1,965.00 0719 - Weber, Lance Total: 1,965.00 0732 - Wright -Hennepin Co-op Electric Line Item Account 101497 05/26/2015 Inv 04/17/2015 Line Item Date Line Item Description Line Item Account 04/17/2015 Replace Light Pole Cost 101-432-4361-000 1,720.00 Inv 04/17/2015 Total 1,720.00 101497 Total: 1,720.00 0732 - Wright -Hennepin Co-op Electric Total: 1,720.00 0733 - WSB & Associates, Inc. Line Item Account 101498 05/26/2015 Inv 05/07/2015-970 Line Item Date Line Item Description Line Item Account 05/07/2015 March Watermark Park 101-450-4300-000 2,507.00 Inv 05/07/2015-970 Total 2,507.00 101498 Total: 2,507.00 0733 - WSB & Associates, Inc. Total: 2,507.00 0734 - Ycel Energy Line Item Account 101499 05/26/2015 Inv 5/7/2015 Line Item Date Line Item Description Line Item Account 05/07/2015 Electric 101-432-4381-000 4,613.74 05/07/2015 Electric 602-495-4381-000 24.60 AP -Check Detail (5/22/2015 - 10:27 AM) Page 33 Check Number Check Date Amount 05/07/2015 Electric 101-430-4335-000 275.37 Inv 5/7/2015 Total 4,913.71 101499 Total: 4,913.71 0734 - Xcel Energy Total: 4,913.71 Total: 801,270.34 AP -Check Detail (5/22/2015 - 10:27 AM) Page 34 Board Audit User: tracy.thoma Printed: 05/26/2015 - 8:25AM Date Range: 05/26/2015 - 05/26/2015 Systems: '(All)' Check No. Vendor/Employee Transaction Description - LIN 7;KES Date Fund: 101 General Fund Department: 000 Non-Departrnent 101406 Anoka Co. Property Records Tax Easement Encroachment 6268 Coyote 05/26/2015 101466 Metro Council Env. Services April 2015 SAC 05/26/2015 Total for Department: 000 Non -Department Department: 401 Mayor/Council 101453 Image Printing & Graphics, Inc Rice Creek Signs 05/26/2015 Total for Department: 401 Mayor/Council Department: 402 Administration 101418 Business Data Record Services Document Destruction 05/26/2015 101431 Craig Rapp LLC Leadership Program 05/26/2015 101449 Lisa FIogstad Mileage Clerk's Institute 05/26/2015 101459 League of Minnesota Cities LMC Annual Conference 05/26/2015 101464 MCFOA 2015 MCFOA Membership-L.Hogstac 05/26/2015 101470 Minnesota City/Co. Mgmt Assoc MCMAAnnual Dues 05/26/2015 101474 Optunnbealth Financial Services April Cobra Fee 05/26/2015 101491 TASC - Client Invoices April Admin Fee 05/26/2015 101495 U.S. Bank Grandview Lodge/MCMAAnnual Cot 05/26/2015 Total for Department: 402 Administration Department: 407 Finance 101425 City of Roseville May IT Services 05/26/2015 101427 Clifton Larson Allen LLC Audit Progress Billing #2 05/26/2015 101453 Image Printing & Graphics, Inc Annual Report Covers 05/26/2015 101490 Storey Kenworthy/Matt Parrott A/P Checks 05/26/2015 Department: 414 Legal Consultants 101440 Geck, Duea & Olson, PLLC Department: 416 Planning & Zoning 101443 Michael Grochala 101495 U.S. Bank Department: 418 Comm Dev 101495 U.S. Bank Total for Department: 407 Finance Legal - Prosecution Contract 05/26/2015 Total for Department: 414 Legal Consultants Sensible Land Use Coalition Members 05/26/2015 Sensible Land Use Coalition/Registrat 05/26/2015 Total for Department: 416 Planning & Zoning Annazon/"Scanned" Stamp 05/26/2015 Total for Department: 418 Comm Dev Amount 138.00 20.00 17.24 600.00 166.15 325.00 70.00 161.36 70.00 95.00 396.59 1,90134 6,653.75 8,140.00 39.75 437.70 15,271.20 8,538.40 8,538.40 250.00 38.00 288.00 35.80 35.80 BR -Board Audit (05/26/2015 - 8:25 AM) Page 1 Check No Department: 420 Police 101404 101408 101410 101418 101430 101437 101459 101467 101476 101487 101494 101495 Department: 421 Fire 101417 101420 101423 101453 101463 101478 101494 101495 Vendor/Employee Anoka Co. Cent. Communications Applied Concepts, Inc. Aspen Mills; Inc. Business Data Record Services Connexus Energy Factory Motor Parts Company League of Minnesota Cities Metro Sales Incorporated Otter Lake Animal Care Center Sirchie Finger Print Laboratories Trans Union LLC U.S. Bank Bureau Of Crim. Apprehension CDW Government Century College Image Printing & Graphics, Inc Martin -McAllister Performance Plus LLC Trans Union LLC U.S. Bank Department: 422 Building Inspections 101495 Department: 430 Streets 101400 101407 101419 101424 101426 101430 101432 101438 101444 101447 101465 101469 101495 101499 U.S. Bank A&L Superior Quality Sod, Inc. Anoka Co. Treasury Department C.W. Houle, Inc. CentruyLink City of St. Paul Connexus Energy Cross Nurseries, Inc. Frattallone's/Circle Pines Ace Hardwood Creek Lumber, Inc. Henry G. Meigs, LLC Menards Midwest Groundcover U.S. Bank Xcel Energy Transaction Description 1st Qtr State Access Fee Criminal Just Radar Equipment Uniform Allowance D.Thill Document Destruction Replace Check #99837 Jan Electric Batteries For Emergency Sirens Safety & Loss Control Workshop -MR Copier Maintenance Contract Ricoh/N hmpound/Boarding Police Supplies Police Backgrounds-Meck&Weineke MCPA/Gun Permit Cards Total for Department: 420 Police Firefighter Fingerprint Check A.Burtoi Motion R12 Fire Fighter I, Skills-R.Strub Business Cards-P.Peltier Public Safety Assessment-A.Jennissen Hep B Vaccine 2 of3-K.Leibel Fire Background-Tembreul Aspen Mills/Fire Gear Bags Verizon Wireless Total for Department: 421 Fire Date 05/26/2015 05/26/2015 05/26/2015 05/26/2015 05/26/2015 05/26/2015 05/26/2015 05/26/2015 05/26/2015 05/26/2015 05/26/2015 05/26/2015 05/26/2015 05/26/2015 05/26/2015 05/26/2015 05/26/2015 05/26/2015 05/26/2015 05/26/2015 05/26/2015 Total for Department: 422 Building hrspections Plow Damage Sod Repairs 1st Qtr Signal Maintenance 2013 Surface Water Management Signal Phone Asphalt Mix Replace Check 999837 Jan Electric Lake Drive Median Plow Damage Sod Repair Wood Stakes Asphalt Tack Material Materials for Tack Container Lake Drive Medians Cub/Safety Training Supplies Electric 05/26/2015 05/26/2015 05/26/2015 05/26/2015 05/26/2015 05/26/2015 05/26/2015 05/26/2015 05/26/2015 05/26/2015 05/26/2015 05/26/2015 05/26/2015 05/26/2015 Amount 3,551.87 8,852.40 480.19 35.04 40.00 442.26 120.00 98.00 373.00 177.00 24.80 1,914.09 16,108.65 69.50 215.47 19,175.00 59.00 450.00 95.00 12.40 779.87 20,856.24 275.80 275.80 14.40 1,312.85 1,785.00 51.89 2,158A7 2,621.90 3,727.50 222.92 65.40 520.80 58.21 8,600.00 47.08 275.37 Total for Department: 430 Streets 21,461.79 Department: 431 Fleet 101411 Auto Nation Ford White Bear Lk #386 Tube Asy,Sockets 05/26/2015 211.90 101412 Batteries Plus Bulbs #381 12V 05/26/2015 114.95 101413 Bauer Built Tire #214 Tires 05/26/2015 671.60 101414 Bluetarp Financial, Inc. Pressure Washer Parts 05/26/2015 14.99 101435 Davis Equipment Corporation Progressive Mower Seal 05/26/2015 23.78 101437 Factory Motor Parts Company #401 Chev Silverado Hub Brg 05/26/2015 536.95 101441 Gold Star Auto Body & Frame Squad 395 Repairs 05/26/2015 1,721.68 101451 Hugo Equipment Company Field Bearing Asm 05/26/2015 21799 101452 Hydraulics Plus & Consulting Progressive Mower Hoses 05/26/2015 41.04 BR -Board Audit (05/26/2015 - 8:25 AM) Page 2 Check No. Vendor/Employee Transaction Description Date Amount 101461 Mansfield Oil Company 500 Clean 365 B 10 Dy Dyed 05/26/2015 5,311.80 101475 O'Reilly Automotive Stores Stock Cabin,Fuel,Air,011 Filters 05/26/2015 202.94 101481 Polar Chevrolet & Mazda #206 Pin Kit 05/26/2015 93.72 101495 U.S. Bank MN DVS/#380 Tabs, 9399 Title 05/26/2015 443.78 Department: 432 Govenunent Buildings 101401 Ace Solid Waste, Inc. 101407 Anoka Co. Treasury Department 101421 Centennial Utilities 101422 CenterPoint Energy 101425 City of Roseville 101430 Connexus Energy 101434 Dalco, Inc. 101455 Jani-King Of Minnesota, Inc. 101467 Metro Sales Incorporated 101472 NAC Mechanical & Electrical 101473 OfficeMax 101482 Premium Waters, Inc. 101489 Star Tribune 101492 TDS Metrocom MN 101495 U.S. Bank 101497 Wright -Hennepin Co-op Electric 101499 Xcel Energy Department: 450 Parks 101401 101421 101422 101430 101450 101456 101457 101479 101480 101485 101495 101498 Total for Department: 431 Fleet Trash/Recycle 05/26/2015 June Broadband 05/26/2015 Natural Gas -600 Town Ctr Pkwy 05/26/2015 Natural Gas -1189 Main St. 05/26/2015 May Phone Service 05/26/2015 Electric April 05/26/2015 Fabuloso Cleaner 05/26/2015 May Monthly Contract 05/26/2015 Copier Maintenance Contract Ricoh/N/. 05/26/2015 Spring Start Ups HVAC Units 05/26/2015 Copy Paper 05/26/2015 Kandiyohi Water 05/26/2015 13 Week Subscription 05/26/2015 Phone Service 05/26/2015 Flag Store USA/Flag Spreader 05/26/2015 Replace Light Pole Cost 05/26/2015 Electric 05/26/2015 Total for Department: 432 Government Buildings Ace Solid Wastc, Inc. Trash/Recycle Centennial Utilities Natural Gas -7204 Lake Dr CenterPoint Energy Natural Gas -1179 Main St. Connexus Energy Electric April Home Depot Credit Services 2x6 - 1211 #2 for Park Benches Jimmy's Johnnys Toilet Rental-Marshan Park .TRK Seed & Turf Supply Easy Mound Packing Clay, Solu-Cal S Philip's Tree Care Apply Dry Fertilizer/Broadleaf Herbic Pioneer Manufacturing Company Inc. Paint -Soccer Fields Safety Signs Traffic Control Consulting U.S. Bank Frattallones/Shrub Rakes WSB & Associates, Inc. March Watermark Park Department: 451 Recreation 101495 U.S. Bank Department: 461 Environmental 101495 U.S. Bank Department: 462 Solid Waste 101401 Ace Solid Waste, Inc. 101439 Freimuth Enterprises, LLC 101453 Image Printing & Graphics, Inc 101460 Lino Lakes Lions Club 101483 Press Publications, Inc. 101484 Republic Services #894 101495 U.S. Bank Total for Department: 450 Parks Target/Playground Supplies Total for Department: 451 Recreation Sensible Land Use Coalition/Registrat Total for Department: 461 Environmental Trash/Recycle 20' Watertight Sea Container and Coni Environmental Board Banner Spring Recycle Day May 2 Recycle Day Organic Recycling Post Net/Annual Recycle Day Posters 05/26/2015 05/26/2015 05/26/2015 05/26/2015 05/26/2015 05/26/2015 05/26/2015 05/26/2015 05/26/2015 05/26/2015 05/26/2015 05/26/2015 05/26/2015 05/26/2015 05/26/2015 05/26/2015 05/26/2015 05/26/2015 05/26/2015 05/26/2015 05/26/2015 9,607.12 588.11 150.00 1,455.94 407.70 1,218.40 2,463.14 914.15 3,391.00 57.37 1,900.40 158.44 39.74 42.25 223.27 133.38 1,720.00 4,613.74 19,477.03 156.47 173.98 19.34 137.32 68.39 641.26 681.45 375.00 545.00 200.00 334.62 2,507.00 5,839.83 638.38 638.38 57.80 57.80 407.86 6,000.00 288.00 400.00 359.00 183.59 363.29 BR -Board Audit (05/26/2015 - 8:25 AM) Page 3 Check No. Vendor/Employee Transaction Description Date Amount Total for Department: 462 Solid Waste 3,001.74 Total for Fuud:101 General Find 130.977.27 BR -Board Audit (05/26/2015 - 8:25 AM) Page 4 Check No. Vendor/Employee Transaction Description Date Amount Fund: 201 Recreation Department: 000 Non -Department 101402 Judith Ahlers Senior Trip Refund 05/26/2015 63.00 101409 Lila Arnold Senior Trip Refund 05/26/2015 55.00 101416 Josie Brandli Senior Trip Refund 05/26/2015 110.00 101436 Sherry Egan Senior Trip Refimd 05/26/2015 63.00 101462 Jennie Markow Senior Trip Refimd 05/26/2015 63.00 101477 Lynn Patzoldt Senior Trip Refund 05/26/2015 118.00 101486 Connie Schmidt Senior Trip Refund 05/26/2015 118.00 101488 Helen Spencer Senior Trip Refimd 05/26/2015 63.00 Total for Department: 000 Non -Department 653.00 Department: 200 Program Recreation 101427 Clifton Larson Allen LLC Department: 202 Adult Sports 101495 U.S. Bank Department: 205 Special Events/Trips 101495 U.S. Bank Department: 207 Youth Instructional 101433 Crown Trophy BR -Board Audit (05/26/2015 - 8:25 AM) Audit Progress Billing #2 05/26/2015 220.00 Total for Department: 200 Program Recreation 220.00 Direct Sports/Softball Bat 05/26/2015 149.99 Total for Department: 202 Adult Sports 149.99 Barnes & Noble/Senior Book Club 05/26/2015 89399 Total for Department: 205 Special Events/Trips 89399 Medals 05/26/2015 1,276.00 Total for Department: 207 Youth Instructional 1,276.00 Total for Fund:201 Recreation 3,192.98 Page 5 Check No. Vendor/Employee Transaction Description Fund: 205 Blue Heron Days Department: 497 Blue Heron Days 101495 U.S. Bank GoDaddy/Blue Heron Days Web Host Total for Department: 497 Blue Heron Days Total for Fund:205 Blue Heron Days Date 05/26/2015 Amount 107.88 107.88 107.88 BR -Board Audit (05/26/2015 - 8:25 AM) Page 6 Check No. Vendor/Employee Transaction Description Date Amount Fund: 301 Closed Bond Department: 499 Other 101427 Clifton Larson Allen LLC Audit Progress Billing #2 05/26/2015 880.00 Total for Department: 499 Other Total for Fund:301 Closed Bond 880.00 880.00 BR -Board Audit (05/26/2015 - 8:25 AM) Page 7 Check No. Vendor/Employee Transaction Description Date Amount Fund: 401 Municipal Bldgs & Facilities Department: 499 Other 101427 Clifton Larson Allen LLC Audit Progress Billing #2 05/26/2015 880.00 BR -Board Audit (05/26/2015 - 8:25 AM) Total for Department: 499 Other 880.00 Total for Fund:401 Municipal Bldgs & Facilities 880.00 Page 8 Check No. Vendor/Employee Transaction Description Date Amount Fund: 402 Capital Equip Revolving Department: 420 Police 101496 Lance Weber Stackable Chairs 05/26/2015 1,965.00 Total for Department: 420 Police 1,965.00 Department: 421 Fire 101404 Anoka Co. Cent. Communications Motorola Remote Mount Mobile Radii 05/26/2015 3,730.75 Total for Department: 421 Fire 3,730.75 Department: 431 Fleet 101493 Towmaster #255 Dump Body/Hoist for F-350 05/26/2015 15,528.00 Total for Department: 431 Fleet 15,528.00 Total for Fund:402 Capital Equip Revolving 21,223.75 BR -Board Audit (05/26/2015 - 8:25 AM) Page 9 Check No. Vendor/Employee Transaction Description Date Amount Fund: 403 Office Equip Revolving Department: 432 Government Buildings 101495 U.S. Bank Amazon/Canon DR-MIGO II Docume 05/26/2015 843.63 Total for Department: 432 Government Buildings 843.63 Total for Fund:403 Office Equip Revolving 843.63 BR -Board Audit (05/26/2015 - 8:25 AM) Page 10 Check No. Vendor/Employee Fund: 406 Area And Unit Trunk Department: 499 Other 101427 Clifton Larson Allen LLC Transaction Description Audit Progress Billing #2 Total for Department: 499 Other Total for Fund:406 Area And Unit Trunk Date 05/26/2015 Amount 2,420.00 2,420.00 2,420.00 BR -Board Audit (05/26/2015 - 8:25 AM) Page 11 Check No. Vendor/Employee Transaction Description Fund: 422 Surface Water Management Department: 499 Other 101427 Clifton Larson Allen LLC Audit Progress Billing #2 Total for Department: 499 Other Date 05/26/2015 Total for Fund:422 Surface Water Management Amount 220.00 220.00 220.00 BR -Board Audit (05/26/2015 - 8:25 AM) Page 12 Check No. Vendor/Employee Transaction Description Date Amount Fund: 474 I35E Interchange Department: 499 Other 101405 Anoka Co. Highway Department Refimd of Turnback Funds Lilac Dr 05/26/2015 300,000.00 Total for Department: 499 Other 300,000.00 Total for Fund:474 I35E Interchange 300,000.00 BR -Board Audit (05/26/2015 - 8:25 AM) Page 13 Check No. Vendor/Employee Transaction Description Date Amount Fund: 478 Fire House #2 Construction Department: 499 Other 101406 Anoka Co. Property Records Tax 101428 CNH Architects Fire Station Project RCWD Easement Architectural Design Fire House #2 Total for Department: 499 Other 05/26/2015 05/26/2015 Total for Fund:478 Fire Horse #2 Construction 46.00 3,083.63 3,129.63 3,129.63 BR -Board Audit (05/26/2015 - 8:25 AM) Page 14 Check No. Vendor/Employee Transaction Description Fund: 480 Northpointe Str & Util Impr Department: 499 Other 101458 Kuechle Underground NorthPointe Construction Total for Department: 499 Other Date 05/26/2015 Total for Fund:480 Northpointe Str & Util Impr Amount 244,516.70 244,516.70 244,516.70 BR -Board Audit (05/26/2015 - 8:25 AM) Page 15 Check No. Vendor/Employee Transaction Description Date Amount Fund: 601 Water Operating Department: 494 Water 101403 Aid Electric Corporation Boost Pump Well 41 05/26/2015 96.60 101422 CenterPoint Energy Natural Gas -6786 Clearwater Ck 05/26/2015 364.88 101427 Clifton Larson Allen LLC Audit Progress Billing 42 05/26/2015 3,520.00 101430 Connexus Energy Electric April 05/26/2015 2,707.02 101442 Gopher State One -Call April Tickets 05/26/2015 261.73 101445 Hawkins, Inc. Chlorine Cylinders 05/26/2015 3,738.62 101446 HD Supply Waterworks, Ltd. Saddle 05/26/2015 2,693.67 101454 Instrumental Research, Inc. April City Water 05/26/2015 142.50 101471 Minnesota Pipe & Equipment Water Meters 05/26/2015 606.79 101492 TDS Metrocom MN Phone Service 05/26/2015 36.33 101495 U.S. Bank Target/MBL Charges 05/26/2015 226.68 Total for Department: 494 Water 14,394.82 Total for Fund:601 Water Operating 14,394.82 BR -Board Audit (05/26/2015 - 8:25 AM) Page 16 Check No. Vendor/Employee Transaction Description Date Amount Fund: 602 Sewer Operating Department: 495 Sewer 19.96 101421 Centennial Utilities 101422 CenterPoint Energy 101427 Clifton Larson Allen LLC 101430 Connexus Energy 101442 Gopher State One -Call 101448 Tim Hillesheim 101468 Metropolitan Council 101495 U.S. Bank 101499 Xcel Energy BR -Board Audit (05/26/2015 - 8:25 AM) Natural Gas -Sunrise 05/26/2015 19.96 Natural Gas -1473 Snow Goose Tr 05/26/2015 101.45 Audit Progress Billing #2 05/26/2015 5,720.00 Replace Check #99837 Jan Electric 05/26/2015 993.26 April Tickets 05/26/2015 261.72 Linseed Oil, Thinner, Roller, Brush fo: 05/26/2015 107.84 June Waste Water Services 05/26/2015 62,637.33 Ace Supply/Gals. Pipe 05/26/2015 168.02 Electric 05/26/2015 24.60 Total for Department: 495 Sewer 70,034.18 Total for Fund:602 Sewer Operating 70,034.18 Page 17 Check No. Vendor/Employee Fund: 801 Contractor's Deposits Department: 000 Non -Department 101415 :Ion Brand 101429 Comcast Transaction Description Date Refund Building Permit Escrow 838 F 05/26/2015 Res #15-33 Comcast Easement 05/26/2015 Total for Department: 000 Non -Department Total for Fund:801 Contractor's Deposits Amount 3,450.00 5,000.00 8,450.00 8,450.00 BR -Board Audit (05/26/2015 - 8:25 AM) Page 18 Check No. Vendor/Employee Transaction Description Date Amount Grand Total 801,270.84 BR -Board Audit (05/26/2015 - 8:25 ANI) Page 19 CENTENNIAL FIRE DISTRICT Check Register - FIRE GL Page: 1 Check Issue Dates: 5/12/2015 - 5/20/2015 May 20, 2015 04:29PM Report Criteria: Report type: Summary GL Check Check Vendor Period Issue Date Number Number 05/15 05/20/2015 6950 10750 05/15 05/20/2015 6951 10850 05/15 05/20/2015 6952 11490 05/15 05/20/2015 6953 20370 05/15 05/20/2015 6954 30480 05/15 05/20/2015 6955 30500 05/15 05/20/2015 6956 31137 05/15 05/20/2015 6957 50050 05/15 05/20/2015 6958 110300 05/15 05/20/2015 6959 120450 05/15 05/20/2015 6960 120463 05/15 05/20/2015 6961 130205 05/15 05/20/2015 6962 131470 05/15 05/20/2015 6963 160130 05/15 05/20/2015 6964 160493 05/15 05/20/2015 6965 190820 05/15 05/20/2015 6966 220200 05/15 05/20/2015 6967 220250 05/15 05/20/2015 6968 230350 05/15 05/20/2015 6969 240100 Grand Totals: M = Manual Check, V = Void Check Payee ANOKA CO CENTRAL COMMUN ANOKA COUNTY TREASURY D ARC STONE TECHNOLOGIES I BOUND TREE MEDICAL LLC CENTENNIAL UTILITIES CENTURY LINK CONNEXUS ENERGY DARREN ECKART KIRVIDA FIRE, INC CITY OF LINO LAKES LINO LAKES DEPT OF PUBLIC MMKR, INC MUNICIPAL EMERGENCY SERV PERFORMANCE PLUS LLC PREMIUM WATERS, INC BENJAMIN J. STEPAN VERIZON WIRELESS VIKING TROPHIES, INC WHITE BEAR LOCKSMITH, INC XCEL ENERGY Description ANNUAL 800 MHZ RADIO SERVI JUNE BROADBAND FEMA -MARKETING CAMPAIGN MEDICAL SUPPLIES APRIL UTILITIES STATION 1 STATION 3 PHONE APRIL ELECTRIC STATION 1 AWARD CEREMONY SUPPLIES VEH MTC TANKER 21 APRIL REIMB-FEMA INSURANC FEMA -PSYCH EXAMS PROGRESS BILLING 2014 AUDI PPC FACESHIELDS FEMA -IMMUNIZATIONS BOTTLED WATER EMS INSTRUCTOR PAY COMMUNICATIONS AWARDS/PLAQUES SIMPLEX REPAIRS 2 STATIONS ELECTRIC STATION 2 Check Amount 2,024.52 187.50 18,013.00 143.32 127.18 57.65 502.30 95.65 505.28 27,277.74 11, 814.00 1,500.00 943.49 2,556.00 11.14 256.50 106.00 724.93 180.00 534.05 67,560.25 CENTENNIAL FIRE DISTRICT Check Register - FIRE GL Page: 1 Check Issue Dates: 5/8/2015 - 5/11/2015 May 12, 2015 10:53AM Report Criteria: Report type: Summary GL Check Check Vendor Description Period Issue Date Number Number Payee 05/15 05/11/2015 6942 10765 ANOKA COUNTY FAIR FEMA -COUNTY FAIR BOOTH M 05/15 05/11/2015 6943 130845 MN STATE FAIR - SALES DIVISI FEMA -STATE FAIR BOOTH MN 05/15 05/11/2015 6944 160130 PERFORMANCE PLUS LLC FEMA -MEDICAL EXAM Grand Totals: M = Manual Check, V = Void Check Check Amount 750.00 2,224.34 245.00 3,219.34 CENTENNIAL FIRE DISTRICT Invoice Register - Edit Report Page: 1 Input Dates: 5/12/2015 - 5/20/2015 May 20, 2015 04:21 PM Name Vendor Number Invoice Seq Type Description Invoice Date Payment Due Date Total Cost GL Account GL Period 05/20/2015 10750 ANOKA CO CENTRAL COMMUNICATION ANOKA CO 10750 2015-266 1 Invoi ANNUAL 800 MHZ RADIO SERVI 05/20/2015 05/20/2015 2,024.52 801-42-2210-385 05/15 Total 10750 ANOKA CO CENTRAL COMMUNICATION: 2,024.52 10850 ANOKA COUNTY TREASURY DEPT. ANOKA CO 10850 B150505C 1 Invoi JUNE BROADBAND 05/20/2015 05/20/2015 187.50 801-42-2210-321 05/15 Total 10850 ANOKA COUNTY TREASURY DEPT.: 187.50 11490 ARC STONE TECHNOLOGIES INC ARC STON 11490 31203 1 Invoi FEMA -MARKETING CAMPAIGN 05/20/2015 05/20/2015 18,013.00 201-42-2220-302 05/15 Total 11490 ARC STONE TECHNOLOGIES INC: 18,013.00 20370 BOUND TREE MEDICAL LLC BOUND TR 20370 81780823 1 Invoi MEDICAL SUPPLIES 05/20/2015 05/20/2015 139.92 801-42-2210-216 05/15 BOUND TR 20370 81784938 1 Invoi MEDICAL SUPPLIES 05/20/2015 05/20/2015 3.40 801-42-2210-216 05/15 Total 20370 BOUND TREE MEDICAL LLC: 143.32 30480 CENTENNIAL UTILITIES CENTENNI 30480 052015 1 Invoi APRIL UTILITIES STATION 1 05/20/2015 05/20/2015 127.18 801-42-2210-380 05/15 Total 30480 CENTENNIAL UTILITIES: 127.18 30500 CENTURY LINK CENTURY 30500 052015 1 Invoi STATION 3 PHONE 05/20/2015 05/20/2015 57.65 801-42-2210-321 05/15 Total 30500 CENTURY LINK: 57.65 31137 CONNEXUS ENERGY CONNEXU 31137 052015 1 Invoi APRIL ELECTRIC STATION 1 05/20/2015 05/20/2015 502.30 801-42-2210-380 05/15 Total 31137 CONNEXUS ENERGY: 502.30 50050 DARREN ECKART DARREN E 50050 052015 1 Invoi AWARD CEREMONY SUPPLIES 05/20/2015 05/20/2015 95.65 801-42-2210-495 05/15 Total 50050 DARREN ECKART: 95.65 110300 KIRVIDA FIRE, INC KIRVIDA FI 110300 4692 1 Invoi VEH MTC TANKER 21 05/20/2015 05/20/2015 505.28 801-42-2210-404 05/15 Total 110300 KIRVIDA FIRE, INC: 505.28 120450 CITY OF LINO LAKES CITY OF LI 120450 052015 1 Invoi APRIL REIMB-FT SALARIES 05/20/2015 05/20/2015 14,190.85 801-42-2210-101 05/15 CITY OF LI 120450 052015 2 Invoi APRIL REIMB-FT PAYROLL TAX 05/20/2015 05/20/2015 2,245.43 801-42-2210-120 05/15 CITY OF LI 120450 052015 3 Invoi APRIL REIMB-FT INSURANCE 05/20/2015 05/20/2015 1,776.35 801-42-2210-130 05/15 CITY OF LI 120450 052015 4 Invoi APRIL REIMB-EMS COORD SAL 05/20/2015 05/20/2015 1,624.00 801-42-2240-104 05/15 CITY OF LI 120450 052015 5 Invoi APRIL REIMB-EMS COORD PAY 05/20/2015 05/20/2015 246.04 801-42-2240-120 05/15 CITY OF LI 120450 052015 6 Invoi APRIL REIMB-FUEL 05/20/2015 05/20/2015 1,292.95 801-42-2210-212 05/15 CITY OF LI 120450 052015 7 Invoi APRIL REIMB-FEMA SALARIES 05/20/2015 05/20/2015 4,651.20 201-42-2210-101 05/15 CITY OF LI 120450 052015 8 Invoi APRIL REIMB-FEMA PAYROLL T 05/20/2015 05/20/2015 683.40 201-42-2210-120 05/15 CITY OF LI 120450 052015 9 Invoi APRIL REIMB-FEMA INSURANC 05/20/2015 05/20/2015 567.52 201-42-2210-130 05/15 CENTENNIAL FIRE DISTRICT Invoice Register - Edit Report Input Dates: 5/12/2015 - 5/20/2015 Page: 2 May 20, 2015 04:21 PM Name Vendor Number Invoice Seq Type Description Invoice Date Payment Due Date Total Cost GL Account GL Period Total 120450 CITY OF LINO LAKES: 27,277.74 120463 LINO LAKES DEPT OF PUBLIC SAFETY LINO LAKE 120463 3845/3887 1 Invoi FEMA -MEDICAL EXAMS & IMMU 05/20/2015 05/20/2015 7,764.00 201-42-2230-308 05/15 LINO LAKE 120463 9540/9595 1 Invoi FEMA -PSYCH EXAMS 05/20/2015 05/20/2015 4,050.00 201-42-2230-309 05/15 Total 120463 LINO LAKES DEPT OF PUBLIC SAFETY: 11,814.00 130205 MMKR, INC MMKR, INC 130205 37913 1 Invoi PROGRESS BILLING 2014 AUDI 05/20/2015 05/20/2015 1,500.00 801-42-2210-301 05/15 Total 130205 MMKR, INC: 1,500.00 131470 MUNICIPAL EMERGENCY SERVICES INC MUNICIPAL 131470 00627835 1 Invoi SUPPLIES FOAM 05/20/2015 05/20/2015 570.00 801-42-2210-204 05/15 MUNICIPAL 131470 00630500 1 Invoi PPC FACESHIELDS 05/20/2015 05/20/2015 373.49 801-42-2210-570 05/15 Total 131470 MUNICIPAL EMERGENCY SERVICES INC: 943.49 160130 PERFORMANCE PLUS LLC PERFORM 160130 4032 1 Invoi FEMA -IMMUNIZATIONS 05/20/2015 05/20/2015 2,461.00 201-42-2230-308 05/15 PERFORM 160130 4051 1 Invoi FEMA -IMMUNIZATIONS 05/20/2015 05/20/2015 95.00 201-42-2230-308 05/15 Total 160130 PERFORMANCE PLUS LLC: 2,556.00 160493 PREMIUM WATERS, INC PREMIUM 160493 31419371 1 Invoi BOTTLED WATER 05/20/2015 05/20/2015 11.14 801-42-2210-201 05/15 Total 160493 PREMIUM WATERS, INC: 11.14 190820 BENJAMIN J. STEPAN BENJAMIN 190820 052015 1 Invoi EMS INSTRUCTOR PAY 05/20/2015 05/20/2015 256.50 801-42-2240-302 05/15 Total 190820 BENJAMIN J. STEPAN: 256.50 220200 VERIZON WIRELESS VERIZON 220200 97451293 1 Invoi COMMUNICATIONS 05/20/2015 05/20/2015 106.00 801-42-2210-321 05/15 Total 220200 VERIZON WIRELESS: 106.00 220250 VIKING TROPHIES, INC VIKING TR 220250 120431 1 Invoi GSA PLATE 05/20/2015 05/20/2015 41.04 801-42-2210-495 05/15 VIKING TR 220250 120670 1 Invoi AWARDS/PLAQUES 05/20/2015 05/20/2015 683.89 801-42-2210-495 05/15 Total 220250 VIKING TROPHIES, INC: 724.93 230350 WHITE BEAR LOCKSMITH, INC WHITE BE 230350 26435 1 Invoi SIMPLEX REPAIRS 2 STATIONS 05/20/2015 05/20/2015 180.00 801-42-2210-401 05/15 Total 230350 WHITE BEAR LOCKSMITH, INC: 180.00 240100 XCEL ENERGY XCEL ENE 240100 052015 1 Invoi ELECTRIC STATION 2 05/20/2015 05/20/2015 534.05 801-42-2210-380 05/15 Total 240100 XCEL ENERGY: 534.05 CENTENNIAL FIRE DISTRICT Invoice Register- Edit Report Page: 3 Input Dates: 5/12/2015 - 5/20/2015 May 20, 2015 04:21PM Name Vendor Number Invoice Seq Type Description Total 05/20/2015: 5/20/2015 GL Period Summary GL Period Amount 05/15 67,560.25 Grand Totals: 67,560.25 Grand Totals: Report GL Period Summary GL Period Amount 05/15 67,560.25 Grand Totals: 67,560.25 Vendor number hash: Vendor number hash - split: Total number of invoices: Total number of transactions: Terms Description Open Terms Grand Totals Invoice Date Payment Due Date Total Cost GL Account GL Period 2883541 3847141 25 33 Invoice Amount Discount Amount Net Invoice Amount 67,560.25 .00 67,560.25 67,560.25 .00 67,560.25 CENTENNIAL FIRE DISTRICT Invoice Register- Edit Report Page: 1 Input Dates: 5/8/2015 - 5/11/2015 May 12, 2015 10:51AM Name Vendor Number Invoice Seq Type Description Invoice Date Payment Due Date Total Cost GL Account GL Period 05/11/2015 10765 ANOKA COUNTY FAIR ANOKA CO 10765 051115 1 Invoi FEMA -COUNTY FAIR BOOTH M 05/11/2015 Total 10765 ANOKA COUNTY FAIR: 130845 MN STATE FAIR - SALES DIVISION MN STATE 130845 051115 1 Invoi FEMA -STATE FAIR BOOTH MN 05/11/2015 Total 130845 MN STATE FAIR - SALES DIVISION: 160130 PERFORMANCE PLUS LLC PERFORM 160130 3829 1 Invoi FEMA -MEDICAL EXAM 05/11/2015 Total 160130 PERFORMANCE PLUS LLC: Total 05/11/2015: 5/11/2015 GL Period Summary GL Period Amount 05/15 3,219.34 Grand Totals: 3,219.34 Grand Totals: Report GL Period Summary GL Period Amount 05/15 3,219.34 Grand Totals: 3,219.34 Vendor number hash: Vendor number hash - split: Total number of invoices: Total number of transactions: Terms Description Open Terms Grand Totals 301740 301740 3 3 Invoice Amount Discount Amount Net Invoice Amount 3,219.34 .00 3,219.34 3,219.34 .00 3,219.34 05/11/2015 750.00 201-42-2220-302 05/15 05/11/2015 2,224.34 201-42-2220-302 05/15 2,ZZ4.34 05/11/2015 245.00 201-42-2230-308 05/15 24b.UU 3,219.34 CITY COUNCIL WORK SESSION May 4, 2015 1 CITY OF LINO LAKES 2 MINUTES 3 4 DATE : May 4, 2015 5 TIME STARTED : 6:15 p.m. 6 TIME ENDED : 10:55 p.m. 7 MEMBERS PRESENT : Council Member Stoesz, Kusterman, 8 Rafferty, Roeser and Mayor Reinert 9 MEMBERS ABSENT : None 10 11 Staff members present: City Administrator Jeff Karlson; Community Development 12 Director Michael Grochala; Public Safety Director John Swenson; Finance Director Al 13 Rolek; Deputy Director of Public Safety Police Division Kelly McCarthy; City Engineer 14 Diane Hankee; City Clerk Julie Bartell 15 16 1. Non -Union Compensation Plan — Administrator Karlson introduced Human 17 Resources Consultant, Ann Antonsen, of Springsted, Inc. The council has previously 18 considered a proposal for salary adjustments for non-union employees. As a part of that 19 discussion, the council requested a review of the system used to create the city's 20 compensation plan and Ms. Antonsen is an expert in the field. 21 22 Ms. Antonsen explained that the city has been using the Hay Evaluation System for 23 determining job values and establishing wage classifications since the early 1990's. It's a 24 well established system and is in place with employers as large as the State of Minnesota. 25 Most recently, an audit of the city's positions was done in 2008 wherein positions were 26 reviewed using the Hay system. Job evaluation is required of the public sector by state 27 law (pay equity) and includes legislated factors such as skills, effort, responsibilities, and 28 working conditions. The Hay system adds to those factors such as know how, problem 29 solving, and accountability. The system allows comparison of factors to set consistent 30 ranges for points. 31 32 The council asked how often a city review should occur and Administrator Karlson 33 explained that review of individual jobs occurs as a part of the process when positions are 34 open. 35 36 The council asked questions about: 37 - Range — how is that established; 38 - Market study — how often is it done (Springsted recommends a 5-7 year job 39 review period); 40 - How does private market impact reviews and how can that be included (it can be 41 included, but it is difficult to get information from the private sector); 42 - There is great interest for job openings at the city; what does that indicate; 43 - The system is 50 years old and a lot has changed in that period of time. 44 CITY COUNCIL WORK SESSION May 4, 2015 45 Council Member Roeser noted that the City seems to have a situation where some 46 positions should have a higher salary range but also positions that should possibly have a 47 lower salary range. How can that be addressed? Ms. Antonsen responded that most 48 times the employer should look at both internal and external factors (market range) and 49 meld those two. She noted that the City doesn't currently have a grade system. If the 50 City determines changes are appropriate, you would move up positions that are down and 51 stay put with positions that are up. Considerations are based on points and market. She 52 used the example of the Community Development Director and she suggests that the 53 salary range for that position should be increased based on the market. In the case of a 54 position the City finds too high, she stressed that a view of the market is very important 55 since that position could be hard to fill if the salary range is low. There can be a situation 56 where the position is high demand in the market but the points are lower. 57 58 Council Member Stoesz asked where does working conditions fit in Lino Lakes; it's a 59 great location to work. Ms. Antonsen clarified that the working conditions don't relate to 60 the location itself but rather the working conditions of the positions, i.e. lifting. 61 62 Council Member Roeser remarked that a system of gathering data is important but at 63 some point it becomes a management decision. 64 65 The council directed staff (Administrator Karlson) to provide a summary of the data for 66 the city and also specific market information for the position of finance director. 67 68 2. Presentation of HeartSafe Communities- Officer Kristin Mobraten presented 69 information using a PowerPoint: 70 71 - What is the HeartSafe program; 72 - The five links in the chain of survival; 73 - Why CPR and AED are important; 74 - Training is important because delay is deadly; 75 - Examples of quick response that have occurred within the City. 76 77 The council received sample training on CPR and use of the AED equipment. The goal 78 of the program is to educate as many people as possible to save lives. 79 8o 3. Liquor License for Elwoods Restaurant — City Clerk Bartell noted that the city 81 has received an application for an on -sale wine and beer license from an individual who is 82 not eligible because he already holds an off -sale license in the city. Section 701.06 of the 83 City Code prohibits the issuance of more than one intoxicating liquor license within the 84 city to any one individual. The applicant, Mr. Clayton Gratz, asked to address the 85 council on the matter. 86 87 Clayton Gratz explained his plans to open a family friendly sandwich shop in the city. 88 He provided a copy of his proposed menu. He has always planned to include wine and 89 beer service. He began meeting with staff on his plans in March and was straightforward CITY COUNCIL WORK SESSION May 4, 2015 90 about those plans. At this point, he is being told he is not eligible for the liquor license 91 and is asking for council advice. He wonders about the intent of the city's law that limits 92 licenses. 93 94 Mayor Reinert said he is also interested in understanding the history of the restriction; 95 why is that included in the code? If the council is to consider a change, he would want 96 other license holders to be informed and part of the discussion. This certainly isn't a 97 promise or guarantee that the language will change but the council is open to receiving 98 more information on the matter. A council member noted that his rationale isn't based as 99 much on why the restriction was included but more about what makes sense now. The 100 mayor noted that he hears from residents that they'd like more restaurants and this 101 restriction could be one reason that has hindered more of them from opening in the city. 102 103 The council discussed a schedule for considering the subject; the city clerk reminded 104 them that an ordinance amendment takes a minimum of about two months with the 105 required two readings and publication. The council would like the initial discussion as 106 soon as possible to allow the business owner to at least have an idea of the direction this 107 could go for his business planning. Mr. Gratz was informed that he does have the option 108 of seeking a 3.2 license within the current regulations. 109 110 4. 2015 Mill and Overlay Project - City Engineer Hankee explained that staff 111 recently reviewed the city's Pavement Management Plan (PMP) in order to prepare for 112 2015 elements. They are now presenting the recommendations for roadways that would 113 be milled and overlaid in 2015 (noting a map in the staff report). She noted County 114 Road J and the possibility of Ramsey County turning their portion over to White Bear 115 Township and improvements that would be done prior to that switch. The proposed 116 project contains some alternates because there are different cost possibilities. Staff has 117 held a neighborhood meeting for those impacted by the project and has set up an 118 information site on the city website to keep people updated throughout the project. Staff 119 did hear some questions about including water and sewer but explained to property 120 owners that this would is not a street reconstruction project so a petition process would be 121 required. She noted the schedule to receive bids on the project. Council Member Stoesz 122 asked if all the alternates would get done this year and Ms Hanke said there is the 123 potential of some shifting to next year if costs run too high. 124 125 7. Old Birch Street Overlay Update- City Engineer Hankee reviewed her staff report 126 outlining improvements planned on Old Birch Street as part of the 2016 Mill and Overlay 127 project. The project was presented at a neighborhood meeting and a PowerPoint 128 presentation used for that meeting is included in the staff report. The mayor noted that 129 he attended the meeting and heard different types of requests, including sewer and water 130 (want or don't want) and aids to developing more or less. Questions were answered for 131 those who attended and the information presented clearly. 132 133 5. SAFER Grant Administration — Administrator Karlson noted that questions 134 had arisen about these grant funds (in particular an Artstone contract for website and CITY COUNCIL WORK SESSION May 4, 2015 135 marketing). Staff has gathered as much information as possible about the grant. He 136 pointed out in his memo that there is a missing page but actually meant to say that there 137 was no missing page. It appears that everything provided was intact. Staff would be 138 happy to do further research if directed by the council. 139 140 Council Member Rafferty asked if the referral bonus would still be offered by the City as 141 a fire department. Chief Swenson said that should be possible. The department is 142 submitting requests for reimbursement on some hiring expenses and will be submitting 143 for certain firefighter equipment. 144 145 6. Metropolitan Council Thrive MSP 2040 Forecast Update — City Planner 146 Larsen explained that staff has reviewed the forecast. Staff wanted to show how things 147 have come forward. Their system updates will provide information for the city's next 148 comprehensive plan update. She reviewed the basic data included in her report. 149 150 8. 49 Club Demolition — Community Development Director Grochala reported on 151 discussions with the owner of the property whereby there is interest in demolition of the 152 building with the public taking the lead. With that in mind, staff understands that it is an 153 important time to look at other needs on the site such as water and sewer improvements. 154 He outlined how tax increment financing (TIF) could be leveraged with a specific plan. 155 To preserve the opportunity to use TIF, the city would need to take certain steps before 156 proceeding with a demolition. While it's clear that the building needs to go, he would 157 like council direction on preserving the TIF options. Mr. Grochala noted some points for 158 consideration: 159 160 - There isn't certainty about the costs involved; 161 - There are some potential site issues such as the need to cap a well; 162 - The project is proposed for mid -summer; 163 - The cost of staff time could be charged back as part of the demolition cost that is 164 assessed. 165 - 166 The council agreed with the next step of directing staff to work with the city attorney on a 167 tax increment approach. 168 169 9. Police Department Staffing — Police Chief Swenson reported that he is seeking 170 council discussion and direction on staffing of the Police Division. His report outlines 171 the status of the department's staffing and plans for the future. Currently the department 172 is engaged in the hiring process for one officer that would bring the level to 25 officers. 173 174 Mayor Reinert noted that he has spoken against a certain level and he isn't certain that the 175 council actually approved the addition of an officer noted. Council Member Rafferty 176 recalled budget discussions and noted that he wasn't comfortable with adding three 177 positions. Council Member Stoesz asked the Chief to speak about the department's 178 model. 179 4 CITY COUNCIL WORK SESSION May 4, 2015 180 Chief Swenson explained that the department's model focuses on prevention and 181 activities and that model relies on officer availability, meaning who is available to be 182 proactive. Council Member Rafferty said he agrees with the proactive approach but he 183 also sees that the city hasn't added a lot of homes in the last few years; he wonders how 184 that impacts the department's needs. Chief Swenson explained that the officers' 185 availability rate is going down. Council Member Roeser recalled that the council 186 discussed funding in the budget in case certain levels of development occurred. He also 187 noted the officer that is assigned to the drug task force. Chief Swenson explained the 188 status of one officer who is assigned to the task force, who works with them but who 189 provides resources through the task force to the city. Council Member Roeser asked 190 about the use of forfeiture funds for personnel and Chief Swenson explained that use of 191 those funds is very limited and is not allowed as a regular budget item. Mayor Reinert 192 remarked that Lino Lakes is the only city in Anoka County that provides an officer to the 193 drug task force and he wonders why. Chief Swenson explained that the task force only 194 wants one city officer representative; there is an Anoka County Drug Task Force that 195 includes participants from many cities but not Lino Lakes. When asked about school 196 resource officers Chief Swenson said that the department provides one officer to the 197 middle school and are reimbursed by the school district for the cost. There was a 198 discussion about the department's fleet of vehicles. 199 200 The council discussed the relationship between the city's population growth and the 201 growth in numbers in the police department. Chief Swenson reviewed the department's 202 availability rate in correlation to the national average. Council members questioned the 203 leave and labor hours figures included in the report and Chief Swenson explained what is 204 included in time away (vacation, sick, comp, lunch, break). 205 206 Council Member Kusterman suggested that since the past council direction isn't clear, 207 there could be a reset to allow discussion again about the matter of staffing for 2016; he's 208 not committed at this time to adding an officer in July. 209 210 Mayor Reinert clarified that the council consensus is not to add a position but to have 211 discussion again as the 2016 budget comes forward. 212 213 Council Member Roeser asked if the department is at this time preparing to hire the 25th 214 officer and Chief Swenson explained that without adding an officer in July, they will be 215 at 25 (and 26 with the officer hired under the grant). 216 217 10. Report on Staff Overtime — Administrator Karlson explained that the council 218 requested and is receiving a monthly report on staff overtime. Based on the amount of 219 overtime received by staff (which is very little), he doesn't feel a monthly report is 220 necessary. There is a monthly budget report that he could provide to the council and it 221 does provide general information on overtime. 222 CITY COUNCIL WORK SESSION May 4, 2015 223 Council Member Roeser noted that, looking at the report, he sees there are peak periods; 224 he wants to understand how an additional police officer would impact overtime costs in 225 the Police Department. 226 227 11. Art Tower Proposal — Administrator Karlson reviewed his written report. The 228 Minneapolis Institute of Arts (MIA) is looking at putting artwork on three metro area 229 water towers. They like Lino Lakes as a location because of the highways. They would 230 have to further explore the possibility of using the tower here but he wanted to make sure 231 the council is interested in the prospect. 232 233 The council confirmed that there would be no advertisement involved; the MIA will 234 advertise that these tower exist only. The council concurred that they are interested in 235 learning more; they are interested in the timing of the project as well as what art is 236 available for the towers. 237 238 12. Water Reuse Study Proposal — Community Development Director Grochala noted 239 that water is a frequent topic for the city council. The subject brought forward with this 240 report is the reuse of storm water for irrigation in the city. The reuse could occur for 241 park irrigation or could even be included in upcoming development plans for projects 242 such as Mattamy Homes. The proposal is for the city's engineering firm, WSB, to study 243 possibilities and prepare a report back to the city evaluating water reuse for irrigation. 244 The irrigation would be supplemented by the regular water system. He added that 245 irrigation is a big use for the city, driving higher use during certain periods and that in 246 turn drives the need for additional capital improvements. The study would include costs 247 and funding options. In noting how water reuse is in place already, City Engineer 248 Hankee explained that the City of Medina requires a water reuse system with new homes. 249 It reduces the need for capital improvements and has saved the city significantly on its 250 water system. 251 252 Mayor Reinert remarked that if the water flow is taken that would normally flow through 253 to the ground water sources, isn't it just taking water from one source for another. City 254 Engineer Hankee said they don't pretend to fully know the impact on reflow (ground 255 water) but the study would certainly provide more data. Funding for the study would 256 come from city trunk utility funds. City Engineer Hankee added that for a system itself, 257 staff is aware of two potential grant sources. 258 259 Community Development Director Grochala noted that WSB is also proposing seeking 260 grant funds for an integrated water management plan and proposes a grant application 261 including a couple other cities. WSB has proposed to do that for a city cost of $7,400 and 262 only if it gets past the preliminary stage. A grant application would be due next Monday. 263 264 Council Member Stoesz noted that he has some concerns about water reuse; there could 265 be cross contamination in the water system. 266 CITY COUNCIL WORK SESSION May 4, 2015 267 Staff will present the grant application to the Council on Monday night; the feasibility 268 study will be on the agenda as well but it is not as time sensitive. 269 270 13. Council Update on Boards and Commissions — Council Member Roeser gave a 271 brief update on the last Centennial Fire Steering Committee meeting. Mayor Reinert 272 indicated that he'd like a copy of that organization's audit report. 273 274 Mayor Reinert said he'd attended a meeting of the Anoka County Fire Finance Board but 275 it was non -eventful; the group is in its formative stage. 276 277 14. Monthly Progress Report — Administrator Karlson reviewed the written report. He 278 asked the council if and when they'd like to schedule a time to have an official 279 photograph taken. The mayor concurred with the practice; it provides good history for 280 the city and creates an identity. 281 282 Council Member Roeser asked that the booking of a city asset tour should be added to the 283 report. He'd also like to follow the Lino Lakes Ambassador's float project. 284 285 15. Review regular council agenda of February 9, 2015- the agenda was reviewed 286 and the following information was presented: 287 288 Item IE- Approval of Wage Increase for Video Technician — Administrator Karlson 289 reviewed the job duties. He noted that the current technician hasn't received a raise in 290 salary for about 8 years (since he started) so an increase is recommended. 291 292 Item 113 — Canceling Paid On -Call Fire Recruitment Incentive Program — Police Chief 293 Swenson pointed out that recruiting has gone well for fire personnel and he anticipates 294 reaching the goal of 42 fire fighters by the end of 2015. Therefore the incentive isn't 295 needed any longer. 296 297 Item 1C — Establishing Paid On -Call Fire Training Compensation Program — Chief 298 Swenson recommends that the city establish a compensation program for training (since 299 the incentive will be cancelled). This would provide compensation at the end of training 300 periods rather than as an hourly wage, in case there are drop outs. 301 302 Item 1D — Accept donation of AED from Shakopee Mdewakanton Sioux Community — 303 Chief Swenson explained that the department would like authorization to accept this 304 equipment through an established donation program. The value of the equipment 305 $2,326. 306 307 Item 6A — Amending Conditional Use Permit for PUD Development Stage 308 Plan/Preliminary Plat for Turnberry Crossing — City Planner Larsen reviewed the request 309 to amend previous approvals for the preliminary plat for this townhome development. 310 Originally all units were proposed to be two story and the developer would now like some 311 single level units due to demand. Base lots need to be widened, three units would be 312 313 314 315 316 317 318 319 320 321 322 323 324 CITY COUNCIL WORK SESSION May 4, 2015 detached that were planned to be together, and a setback changed in a certain area. There is a color scheme change proposed also. The meeting was adjourned at 10:55 p.m. These minutes were considered, corrected and approved at the regular Council meeting held on May 26, 2015. Julianne Bartell, City Clerk 8 Jeff Reinert, Mayor 1 2 3 4 5 6 7 s 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 COUNCIL MINUTES May 11, 2015 DRAFT DATE TIME STARTED TIME ENDED MEMBERS PRESENT MEMBERS ABSENT CITY OF LINO LAKES MINUTES : May 11, 2015 . 6:30 p.m. . 8:35 p.m. : Council Member Stoesz, Kusterman, Rafferty, Roeser, and Mayor Reinert : none Staff members present: City Administrator Jeff Karlson; Community Development Director Michael Grochala; Chief of Police John Swenson; City Engineer Diane Hankee; City Planner Katie Larsen; Finance Director Al Rolek; and City Clerk Julie Bartell PUBLIC COMMENT No one was present to address the council regarding a matter not on the agenda. SETTING THE AGENDA The agenda was amended to add a proclamation recognizing Police Week 2015. CONSENT AGENDA Council Member Kusterman moved to approve the Consent Agenda, Items I through IF as presented. Council Member Roeser seconded the motion. Motion carried on a voice vote. ITEM ACTION Consideration of Expenditures: May 11, 2015 (Check No. 100252 — 100319, $128,099.06) Approved Centennial Fire District (Check No. 6916- 6941, $38,898.72) Approved April 27, 2015 Council Work Session Minutes Approved April 27, 2015 Council Meeting Minutes Approved Resolution No. 15-47, Approving the Extension of Time for the Submittal of PUD Final Plan/Final Plat For Century Farm North 6th Addition Approved 1 COUNCIL MINUTES DRAFT May 11, 2015 46 47 Approval of Wage Increase for Video Technician Approved 48 49 April 17, 2015 Board of Appeal Minutes Approved 50 51 FINANCE DEPARTMENT REPORT 52 53 2A) Resolution No. 15-51, Authorizing the Execution and Delivery of a Ground Lease, Lease - 54 Purchase Agreement and Related Documents- Finance Director Rolek reviewed his written staff 55 report requesting council authorization to execute a ground lease and lease purchase agreement 56 relative to the development of a new fire station in the city. The city's Economic Development 57 Agency (EDA) is issuing Lease Revenue Bonds to finance the development and the lease documents 58 are relevant to that action. The council discussed the term of the agreements and it was noted that 59 when the financing is fully paid, the lease will end and the property ownership goes to the city. The 60 council also discussed the requirement of a payment for the lease (in this case one dollar) and heard 61 from the city's bond counsel, Julie Eddington of Kennedy & Graven, that the amount is allowed 62 under statute. When asked about the amount of annual "counsel fees", Mr. Rolek noted that cost at 63 about $5,000 to $10,000 per year and that it is generally paid through arbitrage on the bonds. 64 65 Council Member Roeser moved to approve Resolution No. 15-51 as presented. Council Member 66 Kusterman seconded the motion. Motion carried on a voice vote. 67 68 ADMINISTRATION DEPARTMENT REPORT 69 70 There was no report from the Administration Department. 71 72 PUBLIC SAFETY DEPARTMENT REPORT 73 74 Added Item) Proclamation of Police Week 2015 — Mayor Reinert read the Proclamation. Police 75 Chief Swenson announced related events that will be held throughout the week. 76 77 4A) Authorization to Hire Paid On -Call Fire Personnel — Chief Swenson requested that the city 78 council authorize hiring of Aaron Jennissen to the position of Paid On -Call Firefighter. Mr. 79 Jennissen has passed through the hiring process and Chief Swenson feels he will be a good addition to 80 the force. He is a local resident. 81 82 Council Member Rafferty moved to approve the hiring as recommended. Council Member Stoesz 83 seconded the motion. Motion carried on a voice vote. 84 85 4B) Resolution No. 15-49, Cancelling Paid On -Call Fire Recruitment Incentive Program - 86 Chief Swenson noted that the incentive program for paid on-call fire personnel is no longer needed. 87 To date, the city has been adequately successful in training personnel, enrolling additional individuals 88 and receiving applications in numbers that will staff the new fire department. He expects to have 42 89 trained personnel by December 2015. 90 2 COUNCIL MINUTES DRAFT May 11, 2015 91 Council Member Roeser moved to approve Resolution No. 15-49 as presented. Council Member 92 Kusterman seconded the motion. Motion carried on a voice vote. 93 94 4C) Resolution No. 15-50, Establishing Paid On -Call Fire Training Compensation Program - 95 Chief Swenson explained that, with the cancelation of the incentive program, he is recommending 96 that the city adopt a compensation program for individuals who are training as paid on-call fire 97 personnel. The training hours generally amount to about 210 and compensation is appropriate and 98 represents the value to the city. The program he is recommending would provide compensation 99 based on achieving milestones as opposed to an hourly rate. Council Member Roeser inquired about 100 the cost of the compensation program and Chief Swenson explained that there will be savings from 101 the incentive budget but there will be a cost since the city has been successful in recruiting. 102 103 Council Member Roeser moved to approve Resolution No. 15-50 as presented. Council Member 104 Kusterman seconded the motion. Motion carried on a voice vote. 105 106 4D) Accept Donation of an AED from the Shakopee Mdewakanton Sioux Community- Chief 107 Swenson asked for council approval to accept a piece of equipment donated through an ongoing 108 program of the Mdewakanton community. He noted the value of the donation and that it would be 109 rotated into the department's existing stock of AED equipment. 110 111 Council Member Rafferty moved to accept the donation as requested. Council Member Stoesz 112 seconded the motion. Motion carried on a voice vote. 113 114 4E) Public Safety Department Update- Chief Swenson provided an update summarized as 115 follows: 116 117 - New Fire Station Facility — construction is underway (site work at this point); 118 - Grant Funds — Still waiting to hear on the FEMA grant request; a request has been submitted 119 to Anoka County for reimbursement of certain fire personnel hiring expenses; 120 - Staffing — anticipate 42 trained personnel by the end of 2015; 121 - Apparatus — the two new fire engines have been received by the city and are in the process of 122 being outfitted and getting graphics. 123 124 The mayor remarked that the building project is progressing well and fire personnel numbers are 125 where the city wanted. He sees that necessary goals are being achieved. 126 127 PUBLIC SERVICES DEPARTMENT REPORT 128 129 There was no report from the Public Services Department. 130 131 COMMUNITY DEVELOPMENT DEPARTMENT REPORT 132 133 6A) Resolution No. 15-46, Amending Conditional Use Permit for Planned Unit Development 134 Stage Plan/Preliminary Plat for Turnberry Crossing- City Planner Larsen reviewed her written 135 report using a PowerPoint presentation. She reviewed the site, the history of development on the site, K' COUNCIL MINUTES May 11, 2015 DRAFT 136 and the original plans for the site (23 units were planned and 6 are constructed). The market has 137 changed since the original plans were developed and they would now like to change some units from 138 two story to single story. Additionally three units planned to be attached would become detached 139 under the new plans. She noted how the changes will impact square footage and setback. A hearing 140 was held before the Planning and Zoning Board, with the matter now being sent forward for approval 141 of the council. Some council members noted the color changes also planned and wondered about 142 the impact of changing the scheme at this point. Council Member Rafferty noted that he'd prefer to 143 see more information on comments expressed by the Planning and Zoning Board when something 144 like this comes forward in the future; he does have some concern about the color element. 145 146 Council Member Kusterman moved to approve Resolution No. 15-46 as presented. Council Member 147 Roeser seconded the motion. Motion adopted on a voice vote; Council Member Rafferty recorded as 148 voting no. 149 150 6B) Resolution No. 15-48, Ordering Project, Approving Plans and Specifications, and 151 Authorizing Ad for Bids for the 2015 Mill and Overlay Project- City Engineer Hankee reviewed 152 the area planned to be included in this year's project. She explained the type of work planned and the 153 alternates built into the plan that will be awarded based on budget considerations as the project moves 154 forward. She noted that a public meeting was held for those who will be impacted; a project website 155 has been set up to provide information updates on a regular basis. The bid schedule and project 156 schedule was noted. 157 158 Council Member Kusterman moved to approve Resolution No. 15-48 as presented. Council Member 159 Rafferty seconded the motion. Motion carried on a voice vote; Council Member Roeser abstained 160 from voting. 161 162 6C) Water Reuse Studies: i. Resolution No. 15-52, Approving the Development and 163 Submittal of an Application to the Legislative Commission on Minnesota Resources (LCCMR) 164 for the Funding of Integrated Water Management Plans for Local Government Unit; 165 ii. Resolution No. 15-53, Authorizing a Feasiblity Study for Development of a Water 166 Reuse/Irrigation System 167 168 Community Development Director Grochala first noted that water is a hot topic for cities theses days 169 and in Lino Lakes the council has been discussing such matters as ground water management, surface 170 water management, a water summit with surroundings communities. Staff has been discussing with 171 the city's engineering firm, WSB, ways to deal with water issues. There are two proposals before the 172 council. 173 174 Mr. Grochala explained that Resolution No. 15-52 would include the city with Hugo and Rosemount 175 in a funding proposal through the LCCMR for development of an Integrated Water Management Plan 176 that would provide valuable information for future decisions and development. There would be no 177 cost to the city for an application but there could be some cost sharing down the line for actual 178 preparation of the plan. The deadline for submitting that application was today and, based on 179 dicussion at the council work session, staff did have that submitted. 180 4 COUNCIL MINUTES May 11, 2015 DRAFT 181 Mr. Grochala explained that Resolution No. 15-53 requests council authorization to commission a 182 study through the city's engineering firm to evaluate the possibility of a water reuse and irrigation 183 system in the Mattamy Homes development that is planned. He explained the value of water reuse 184 to both the water conservation and stormwater management goals. He noted other areas where 185 irrigation is occuring successfully. A representative of WSB was present to answer questions about 186 the proposed study. 187 188 The mayor asked if the cost of the study would be paid by the developer and Mr. Grochala said the 189 cost would be paid through trunk utility fund charges and those come through development. The 190 mayor confirmed that the thought is water reuse for irrigation only and not potable water. The 191 council discussed the financial side of the matter and WSB representative Jamie Wallerstedt added 192 that the study would include financial information. Ms. Wallerstedt also noted that phasing is done 193 for these type of projects to see how it works; also there are other cities in the process of doing this 194 and so collaboration of knowledge is possible. Mayor Reinert said he has some concern about 195 starting a new process within a very large project. The council discussed postponing the resolution 196 until more information is gained including on risks of a new system. Council Member Stoetz added 197 that he'd like to see this matter considered by the Environmental Board. 198 199 Council Member Roeser moved to approve Resolution No. 15-52 as presented. Council Member 200 Kusterman seconded the motion. Motion carried on a voice vote. 201 202 Council Member Stoesz moved to postpone Resolution No. 15-53. Council Member Rafferty 203 seconded the motion. Motion carried on a voice vote. 204 205 6D) Resolution No. 15-54, Accepting Donation of Land — Community Development Director 206 Grochala explained his request that the city accept the donation of land from the estate of George 207 Reiling. He noted the location of the land, that it is unbuildable and that it may have some public 208 value as a buffer to the lake. The city's liability would be payment of taxes for one year. 209 210 Council Member Roeser asked about possible public use such as a dock and Mr. Grochala promised 211 to look at options. 212 213 Council Member Kusterman moved to approve Resolution No. 15-54 as presented. Council Member 214 Roeser seconded the motion. Motion carried on a voice vote. 215 216 UNFINISHED BUSINESS 217 218 There was no Unfinished Business. 219 220 NEW BUSINESS 221 222 There was no New Business. 223 224 225 5 226 227 228 229 230 231 232 233 234 235 236 237 238 239 240 241 242 243 244 245 246 247 248 249 250 251 252 253 254 COUNCIL MINUTES May 11, 2015 DRAFT COMMUNITY EVENTS MONTHLY RECYCLE DAY will be held at Lino Park (7850 Lake Drive) on Saturday, May 16 from 10:00 a.m. to 2:00 p.m. See city website for a list of accepted items. POLICE DEPARTMENT BLOOD DRIVE will be held at 620 Town Center Parkway on Saturday, May 16, 2015 from 11:00 a.m. to 3:00 p.m. Those wishing to donate blood please schedule a time with the Memorial Blood Center, 888-448-3253 COMMUNITY CALENDAR Community Calendar -A Look Ahead May 12, 2015 through May 26, 2015 lik Wednesday, May 13 6:30 pm, Council Chambers Planning & Zoning 14 Tuesday, May 26 6:00 pm, Community Room Council Work Session -14 Tuesday, May 26 6:30 pm, Council Chambers City Council Meeting ADJOURN There being no further business, Council Member Rafferty moved to adjourn at 8:35 p.m. Council Member Stoesz seconded the motion. Motion carried unanimously. These minutes were considered and approved at the regular Council Meeting, May 26, 2015. Julianne Bartell, City Clerk 6 Jeff Reinert, Mayor CITY COUNCIL AGENDA ITEM 1D STAFF ORIGINATOR: Lisa Hogstad-Osterhues, Deputy City Clerk MEETING DATE: May 26, 2015 TOPIC: Resolution No. 15-55, Approving a Permit for Consumer Fireworks Sales for Super Target VOTE REQUIRED: 3/5 INTRODUCTION Chapter 1002 of the City Code sets forth the city's regulations in regard to the sale of consumer fireworks. The City's regulations mirror those provided by state statute with the addition of certain terms and conditions for issuance of a local permit. BACKGROUND The City has received an application from Target Corporation requesting a permit to sell fireworks at their Super Target facility located at 749 Apollo Drive. With the permit application the City has received verification of the required liability insurance. In turn the applicant has been provided with a copy of the City's regulations concerning the sale, possession and use of consumer fireworks (Section 1002 of the Lino Lakes Code of Ordinances) as well as a copy of the State's regulations including information on what can be sold. The application and plans have been reviewed and approved by the Centennial Fire District. RECOMMENDATION Staff recommends that the city council approve Resolution No. 15-55, Authorizing issuance of an annual permit for the sale of consumer fireworks to Target Corporation for the Super Target store at 749 Apollo Drive. CITY OF LINO LAKES RESOLUTION NO. 15-55 Approving Issuance of an Annual Permit Allowing the Sale of Consumer Fireworks at Super Target, 749 Apollo Drive WHEREAS, the City has received an application from Target Corporation requesting permission to sell consumer fireworks at the Super Target store at 749 Apollo Drive in the City of Lino Lakes; and WHEREAS, the city has conducted a background investigation of the applicant within the past 12 months, and WHEREAS, the fire department has reviewed the application and finds the request to be in compliance with applicable fire codes and fire prevention regulations; and WHEREAS, Target has paid the required license fees and is in compliance with city ordinance; Now, Therefore, Be It Resolved by the City Council of the City of Lino Lakes: That the City Council hereby approves an annual permit for sale of consumer fireworks for the Super Target Store at 749 Apollo Drive, effective upon the date of passage of this resolution. Adopted by the Council of the City of Lino Lakes this 26th of May, 2015. The motion for the adoption of the foregoing resolution was introduced by Council Member and was duly seconded by Council Member and upon vote being taken thereon, the following voted in favor thereof: The following voted against same: Jeff Reinert, Mayor ATTEST: Julianne Bartell, City Clerk CITY COUNCIL AGENDA ITEM 1E STAFF ORIGINATOR: Lisa Hogstad-Osterhues, Deputy City Clerk MEETING DATE: May 26, 2015 TOPIC: Resolution No. 15-56, Approving an Application for a Temporary On -Sale Liquor License, a Cabaret License, and an Exemption for Gambling Permit for the Annual St. Joseph's Catholic Church August Festival VOTE REQUIRED: 3/5 INTRODUCTION St. Joseph Church is hosting its annual August Festival on Saturday, August 8 and Sunday, August 9, 2015. BACKGROUND As part of the festival, food and beverages including strong beer and wine will be served. Although temporary on -sale liquor licenses are issued by the Minnesota Department of Public Safety, local approval is required. Staff has verified that St. Joseph's Church is eligible under local ordinance for a temporary license. The Church has also made application to acquire a cabaret license. Bands will be playing live music in the church parking lot on Saturday from 5:00 p.m. to 11:00 p.m. and Sunday from 1:00 to 5:00 p.m. The Church has also applied for an Exempt Permit to allow charitable gambling. Non-profit organizations are allowed under State gambling laws to apply for an exempt permit if they conduct fewer than five (5) gambling occasions per year. St. Joseph Catholic Church conducts fewer than five. St. Joseph's has completed the necessary applications, has submitted a current certificate of insurance and has paid the proper fees. The applications and the certificate of insurance are filed in the office of the City Clerk. Staff conducted a background investigation and found no reason to deny the licensing requests. RECOMMENDATION Approval of Resolution No. 15-56, Approving an Application for a Temporary On -Sale Liquor License, a Cabaret License, and an Exemption for Gambling Permit for the Annual St. Joseph's Catholic Church August Festival. CITY OF LINO LAKES RESOLUTION NO. 15-56 Approving Applications for a Temporary Liquor License, Cabaret License and Lawful Gambling Permit for the Annual Festival at St. Joseph's Catholic Church WHEREAS, St. Joseph's Catholic Church has made application for a temporary on -sale liquor license, a cabaret license and an exempt lawful gambling permit for their annual Summer Festival to be held August 8th and 9th, 2015; and WHEREAS, city staff has reviewed the applications submitted for festival events (temporary on -sale liquor, exempt gambling and cabaret) for concurrence with city regulations; and WHEREAS, the City of Lino Lakes staff has conducted a background investigation of the applicants; and WHEREAS, St. Joseph's Catholic Church has paid the required license fees; NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Lino Lakes, Minnesota: That the City Council hereby approves a temporary on -sale liquor license, a cabaret license and an application for exemption for gambling permit for the 2015 St. Joseph's Catholic Church Festival. Adopted by the Council of the City of Lino Lakes this 26th day of May, 2015. The motion for the adoption of the foregoing resolution was introduced by Council Member and was duly seconded by Council Member and upon vote being taken thereon, the following voted in favor thereof: The following voted against same: Jeff Reinert, Mayor ATTEST: Julianne Bartell, City Clerk CITY COUNCIL AGENDA ITEM IF STAFF ORIGINATOR: Al Rolek MEETING DATE: May 26, 2015 TOPIC: Consider Resolution 15-51 Reauthorizing Membership in the 4M Fund VOTE REQUIRED: 3/5 INTRODUCTION PMA Financial Network, administrator of the 4M Fund, have requested resolutions reauthorizing the City of Lino Lakes' membership in the 4M Fund for City deposits. BACKGROUND The City of Lino Lakes has participated in the 4M Fund for many years and the fund has been reauthorized each year by the City Council as a depository City funds. This money market fund is used primarily as a transitional depository for City funds. Since its inception the 4M fund has used several different institutions to administer the fund. The current administrator, PMA Financial Network, has requested that a new resolution be approved by the City Council that specifically includes PMA as the administrator. This is a housekeeping item that simply reaffirms the City's participation in the fund. There are no changes in how the fund is administered or operated. RECOMMENDATION Staff recommends approval of Resolution 15-57. ATTACHMENTS Resolution 15-57 CITY OF LINO LAKES RESOLUTION NO. 15-57 RESOLUTION REAUTHORIZING MEMBERSHIP IN THE 4M FUND WHEREAS, Minnesota Statutes (the Joint Powers Act) provides that governmental units may jointly exercise any power common to the contracting parties; and WHEREAS, the Minnesota Municipal Money Market Fund (the 4M Fund) was formed in 1987, pursuant to the Joint Powers Act and in accordance with Minnesota Investment Statutes, by the adoption of a joint powers agreement in the form of a Declaration of Trust; and WHEREAS, the Declaration of Trust, which has been presented to this Council, authorizes municipalities of the State of Minnesota to become Participants of the Fund and make use from time to time including the 4M Liquid Asset Fund, the 4M Plus Fund, the Term Series, the Fixed Rate Programs, and other Fund services offered by the Fund; and WHEREAS, this Council deems it to be in the best interest for the municipality to make use of, from time to time, the approved services provided by the 4M Fund's service providers including the Investment Advisor (Prudent Man Advisors, Inc.) or Sub -Advisor (RBC Global Asset Management (U.S.) Inc.), the Administrator (PMA Financial Network, Inc.), the Distributor (PMA Securities, Inc.) or the Fixed Rate Program Providers, PMA Financial Network, Inc. and PMA Securities, Inc., and the Custodian, U.S. Bank National Association, ("Service Providers") and/or their successors. WHEREAS, this Council deems it advisable for this municipality to enter into the Declaration of Trust and become a Participant of the Fund for the purpose ofjoint investment with other municipalities so as to enhance the investment earnings accruing to each. NOW, THEREFORE BE IT RESOLVED by the City Council of the City of Lino Lakes as follows: Section 1. This municipality shall become (or renew its membership as) a Participant of the Fund and adopt and enter into the Declaration of Trust, a copy of which shall be filed in the minutes of this meeting. The appropriate officials are hereby authorized to execute those documents necessary to effectuate entry into the Declaration of Trust and the participation of all Fund programs. Section 2. This municipality is authorized to invest monies from time to time and to withdraw such monies from time to time in accordance with the provisions of the Declaration of Trust. The following officers of the municipality or their successors are designated as "Authorized Officials" with authority to effectuate investments and withdrawals in accordance with the Declaration of Trust: Jeff Karlson/City Administrator Print Name/Title Signature Paula Schloer/Accountant III Print Name/Title Signature Section 3. The Trustees of the Fund are designated as having official custody of those monies invested in accordance with the Declaration of Trust. Section 4. That the municipality may open depository and other accounts, enter into wire transfer agreements, safekeeping agreements, third party surety agreements securing deposits, collateral agreements, letters of credit, lockbox agreements, or other applicable or related documents with institutions participating in Fund programs including U.S. Bank National Association, or its successor, or programs of PMA Financial Network, Inc. or PMA Securities, Inc. for the purpose of transaction clearing and safekeeping, or the purchase of certificates of deposit ("CDs") or other deposit products and that these institutions shall be deemed eligible depositories for the municipality. PMA Financial Network, Inc. and PMA Securities, Inc. and their successors are authorized to act on behalf of this municipality as its agent with respect to such accounts and agreements. Monies of this entity may be deposited in such depositories, from time to time in the discretion of the Authorized Officials, pursuant to the Fund's Programs available through its Services Providers. Adopted by the Council of the City of Lino Lakes this 26t' day of May, 2015. The motion for the adoption of the foregoing resolution was introduced by Council Member and was duly seconded by Council Member and upon vote being taken thereon, the following voted in favor thereof: ATTEST: Julianne Bartell, City Clerk Jeff Reinert, Mayor 2 CITY COUNCIL AGENDA ITEM 2A STAFF ORIGINATOR Al Rolek MEETING DATE May 26, 2015 TOPIC Accept 2014 Annual Audit Report VOTE REQUIRED Simple Majority (3/5) BACKGROUND Chris Knopik and Daniel Persaud of CliftonLarsonAllen, LLC will be in attendance at the meeting to provide a brief overview of the City's 2014 Annual Financial Report, present the auditor's management analysis and answer any questions you may have with regard to the financial condition of the City. The 2014 annual audit was undertaken earlier this year, with field work being 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 U.S. Government Auditing Standards, issued by the Comptroller General of the United States. The auditors concluded that the City's financial statements for 2014 presented fairly, in all material respects, the financial position of the City as of December 31, 2014. 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 2013 Comprehensive Annual Financial Report. The city has received this award each year since 1995. We believe that the report issued for 2014 continues to uphold the high standards of reporting excellence that this prestigious award represents. RECOMMENDATION Following the presentation by Mr. Knopik and Mr. Persaud, staff recommends that the City Council formally, by motion, accept the 2014 Annual Audit Report. ATTACHMENTS 2014 Comprehensive Annual Financial Report 2014 Other Audit Reports COMPREHENSIVE ANNUAL FINANCIAL REPORT 1-13aY I CITY OF LINO LAKES, MINNESOTA FOR THE YEAR ENDED DECEMBER 31, 2014 Prepared By: Finance Department Alan Rolek, Director of Finance Paula Schloer, Accountant CITY OF LINO LAKES, MINNESOTA TABLE OF CONTENTS I. INTRODUCTORY SECTION Principal City Officials Organizational Chart Letter of Transmittal Certificate of Achievement for Excellence in Financial Reporting Independent Auditors' Rf Management's Discussio: Basic Financial Statemen Statement of Net Posi Statement of Activitif Balance Sheet - Gove Reconciliation of the Statement of Net Po rs Statement of Revenues, Expenditures, and Changes in Fund Balance - Governmental Funds Reconciliation of the Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balance to the Statement of Activities Statement of Net Position - Proprietary Funds Statement of Revenues, Expenses, and Changes in Net Position - Proprietary Funds Statement of Cash Flows - Proprietary Funds Statement of Net Position - Fiduciary Funds — Agency Funds Notes to Financial Statements IT ri TNA 1%Jd"T A T Q1P rrTn1V Page Reference Number 1 2 3 8 9 12 Statement 1 22 Statement 2 23 Statement 3 25 Statement 4 27 Statement 5 28 Statement 6 30 Statement 7 31 Statement 8 Statement 9 Statement 10 32 33 34 35 CITY OF LINO LAKES, MINNESOTA TABLE OF CONTENTS Page Reference Number Required Supplementary Information General Fund: Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Statement 11 60 Note to Required Supplementary Information 66 Schedule of Funding Progress for Postemployment Benefit Plan Statement 12 67 Combining Fund Financial Statements Combining Balance Sheet - Nonmajor Governmental Funds •. ������ Statement 13 68 Combining Statement of Revenues, Expenditures, and Cha in � �- '' I Fund Balance - Nonmajor Governmental Funds-- �� Statement 14 76 Special Revenue Fund - Pro am Recreation: Schedule of Revenues, Expenditures, and Changes�ji Balance - Budget and Actual Statement 15 84 Statement of Changes in Assets and Liabilities - Fiduciary' Funds - Agency Funds Statement 16 85 Supplementary Financial and Other Information Combined Schedule of Indebtedness Exhibit 1 86 Schedule of Deferred Tax Levies Exhibit 2 88 Debt Service Payments to Maturity - All Bonds Exhibit 3 90 Insurance in Force Exhibit 4 93 Taxable Valuations, Tax Levies and Tax Rates Exhibit 5 94 III. STATISTICAL SECTION Net Position by Component - Last Ten Fiscal Years Table 1 95 Changes in Net Position - Last Ten Fiscal Years Table 2 96 Fund Balances, Governmental Funds - Last Ten Fiscal Years Table 3 98 Changes in Fund Balances, Governmental Funds - Last Ten Fiscal Years Table 4 100 Assessed and Actual Value of Taxable Property - Last Ten Fiscal Years Table 5 102 CITY OF LINO LAKES, MINNESOTA TABLE OF CONTENTS Direct and Overlapping Property Tax Rates - Last Ten Fiscal Years Principal Property Taxpayers Property Tax Levies and Collections - Last Ten Fiscal Years Ratios of Outstanding Debt by Type Ratios of Net General Bonded Debt Direct and Overlapping Governmental Activities Debt Legal Debt Margin Information Demographic and Economic Statistics Principal Employers, Current Year and Nine Years AgQ#" Full -Time Equivalent Employees by Type Operating Indicators by Function/Program Capital Asset Statistics by Function/Program Page Reference Number Table 6 103 Table 7 104 Table 8 105 Table 9 107 Table 10 109 Table 11 111 Table 12 112 Table 13 114 Table 14 115 Table 15 116 Table 16 118 Table 17 120 I. INTRODUCTORY SECTION CITY OF LINO LAKES, MINNESOTA PRINCIPAL CITY OFFICIALS December 31, 2014 Mayor: Jeff Reinert Council Members: Dale Stoesz Rob Rafferty William Kusterman Dave Roeser City Administrator Director of Finance Director of Public Safety Director of Community Director of Public Service Elected Officials Appointed Personnel Term Expires December 31, 2015 December 31, 2015 December 31, 2017 December 31, 2017 December 31, 2015 Jeff Karlson Alan Rolek John Swenson Michael Grochala Rick DeGardner CITY OF LINO LAKES, MINNESOTA PRINCIPAL CITY OFFICIALS December 31, 2014 City of Liao Lakes Organizational Chart City Council City Administrator Advisory Board & Commissions Administration Finance Community Public Services Public Safety Development City Clerk I Accounting I Planning Recreation I Police Division Human Resources Utility Billing Economic Government Fire Division Development Buildings -T Public Information Network Engineering Public Works Emergency Administration Street / Fleet / Utility Management/ Maintenance Administration ow. Tr = Environmental Parks CITY F Senfices -] NBuilding Inspections Senior Citizen May 18, 2015 Honorable Mayor Members of the City Council Citizens of the City of Lino Lakes, Minnesota Minnesota State law requires that cities over 2,500 population publish within six months of the close of each fiscal year a complete set of financial statements presented in conformity with generally accepted accounting principles (GAAP) and audited in accordance with generally accepted auditing standards by a firm of licensed certified public accountants and submit them to the state auditor. Pursuant to that requirement, we hereby issue the comprehensive annual financial report of the City of Lino Lakes, Minnesota for the fiscal year ended December 31, 2014. 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 CliftonLarsonAllen LLP, a firm of licensed certified public accountants. The goal of the ikdependent audit was to provide reasonable assurance that the financial statements of the City for the fiscal year ended December 31, 2014, 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, 2014, are fairly presented in conformity with GAAP. The independent auditors' report is presented as the first component of the financial section of this report. GAAP require that management provide a narrative introduction, overview and analysis to accompany the basic financial statements in the form of Management's Discussion and Analysis (MD&A). This letter of transmittal is designed to complement MD&A and should be read in conjunction with it. The City of Lino Lakes' MD&A can be found immediately following the report of the independent auditors. 3 Profile of the Government The City of Lino Lakes, incorporated in 1955, is a growing community in the southeast corner of the County of Anoka. It covers an area of 33 square miles and has a population of approximately 20,700. The population has more than doubled from the 1990 census figure of 8,807 and has grown by 23% 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 1-35E. 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, for overseeing the day-to-day operation 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 and fire), public works (streets and fleet), parks and recreation, conservation of natural resources (environmental and solid waste abatement), public improvements, providing and maintaining sanitary and storm sewer, water infrastructure, and two enterprise funds, the water and sewer funds. The annual budget is the foundation for the City of Lino Lakes' financial planning and control. All divisions are required to submit appropriations requests to the City administrator for review and consolidation into a proposed budget. The City administrator is responsible for submitting the proposed annual budget to the City Council in August of each year. The city council is required to hold a public hearing on the proposed budget and to adopt by resolution a final budget and certify it no later than December 28. The budget amounts cannot increase beyond the estimated receipts except to the extent that actual receipts exceed the estimate. Division directors may make transfers of appropriations within a department, but transfers of appropriations between departments require council approval. Budget -to -actual comparisons for the general fund and the recreation program fund, the only funds for which an annual budget has been adopted, are provided in this report beginning on pages 60 and 84, 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. The economic development effort established by the City Council in 1993 increased the commercial/industrial tax base in the City from 3% of the total tax base to 9% in 2011. Development of three industrial parks - Apollo Business Park on 35W, Marshan Industrial Park on Lake Drive, and the Clearwater Creek Development Center on 35E, provided excellent opportunities for manufacturing and distribution businesses to move their headquarters to Lino Lakes. Before the recession began in late 2007 the Lino Lakes Town Center, comprising approximately 200 acres surrounding the 35W/Lake Drive interchange, was developing at a rapid pace. SuperTarget and Kohl's anchor the shopping center quadrant, while Apollo Business Park brought approximately 1,000 new employees to the area. Land was purchased by Anoka County on a third quadrant for future development of a regional library. Due to economic conditions, the County has pushed back construction of the library to 2018. Factors Affecting Financial Condition (Continued) In 2004, the City entered into an agreement with a master developer to develop 40 acres in the southeast quadrant of I -35W and Lake Drive. Called Legacy at Woods Edge, this mixed-use development is intended to include diverse opportunities for housing, retail and office uses. To date, the development includes the Lino Lakes Civic Complex (which houses the city hall and police station), the Chain of Lakes YMCA, a 60 -unit workforce housing project, 13,000 square feet of leasable commercial space, and an assisted living facility. The Civic Complex and YMCA provide a civic and community focus as part of the vision for Town Center. A workforce family housing and assisted living facility provide diversity in housing to underserved populations within the City. In 2006, the City placed a major focus on reconstruction of the 35W/Lake Drive interchange and completion of public improvements in Legacy at Woods Edge to accommodate planned development and completed the improvements by 2008. However, it became evident at the end of 2007 that development was stalling. The recession has had negative impacts on the Legacy development. Both the master developer and lender defaulted, sending the remaining 22 acres intended for townhomes and commercial uses into tax forfeit. Development conditions have begun to improve relative to the Legacy property. During 2013, the assisted living facility purchased an adjoining parcel to expand its current operation. The 36 -room addition was completed in 2014. In addition, the State Legislature approved City -initiated special legislation which has allowed the City to acquire the tax forfeited property from the State at no cost except for an administrative fee payable to Anoka County if future sale revenues exceed to value of the special assessments on the property. The acquisition of this property will allow the City greater control in marketing the property to potential developers. The solid foundation that was built and strong interest by developers prior to the recession ensures that better economic times will once again bring the interest in residential and commercial growth needed to complete the vision. Street, streetscape, water, sewer, and storm water improvements, as well as a small community park, have been installed within the development area and assessed to the development. The $11.1 million I -35W Interchange improvement was financed through the joint efforts of MNDOT, Anoka County and the City of Lino Lakes. The City has issued $4,215,000 in G.O., Tax Increment bonds and will use tax increment financing and Minnesota State Aid funds to finance its portion of the project cost. Building activity and development continued to be steady in 2014, however, improvement in developer activity is evident. Building permits for new homes in 2014 numbered 33, compared to 30 in 2013. In addition, the City granted final plat approval for six new residential developments totaling 138 units in 2014. In anticipation of a strengthening economy, the City took the lead on developing the infrastructure needed to service future growth on the 35E/County Road 14 interchange area. A major reconstruction of the interchange completed a multi-year improvement of County Road 14 from Highway 61 in Hugo, through Centerville, to 35W in Lino Lakes. The City portion of the cost for this bridge reconstruction project is being financed through Anoka County, with the City issuing an initial $4.26 million General Obligation Note to the County. Due to cost savings in this project the Note was amended to $3.695 million in 2011. With both major interstate interchanges complete, the City is preparing for development of several hundred acres in all quadrants of 35E/14. Interest in the commercial interchange has spurred the extension of Otter Lake Road North east of I -35E and planning for the extension of 21st Avenue west of I -35E, which will leave the City well poised to accommodate significant future industrial, commercial and residential development. A McDonald's restaurant was completed in 2014 at CSAH 14 and Otter Lake Road. In addition, Metropolitan Transit has constructed a 300 space Park and Ride at I35 -E at CSAH 14 and 21St Avenue. 5 Factors Affecting Financial Condition (Continued) Long-term financial planning. The City's currently adopted five-year financial plan identifies street and utility improvements totaling $23,387,990 over the five-year period. These improvements are anticipated to be funded through a number of funding sources, including special assessments, municipal state aid road funds, the area and unit trunk fund, the stormwater management fund and voter -approved tax levies. Also included in the final year of the plan is a feasibility study for a new public works facility. Scheduled capital equipment and office equipment needs and the financing for those needs are also included in the plan. The five-year plan also includes funding projections for operations and operating impacts for the five-year period. This plan is in the process of being revised to reflect the anticipated activity through the year 2019. Relevant Financial Policies The City uses a variety of financial policies to guide its fiscal actions and ensure fiscal stability. Fund balance policy. The City had adopted a Fund Balance policy which identified the required designated amounts in the Fund Balance of the General Fund at fiscal year-end and directed the transfer of any excess revenues to other funds for specific purposes, as identified annually. For the year ended December 31, 2011 and subsequent years, the City amended its Fund Balance policy to conform to the requirements of GASB 54. The new policy targets the unassigned fund balance of the general fund in a range of 40% to 50% of budgeted general fund expenditures and other financial uses. In addition, fund balances are classified in compliance with GASB 54 according to the hierarchy of usable fund balance resources. The unassigned general fund balance as of December 31, 2014 was $5,053,064, which is 57% of general fund budgeted expenditures and other financing uses for the year. Cash management policies and practices. The City's policy is to invest all available moneys at competitive rates in accordance with Minnesota law. Investments are made by minimizing credit and market risks while maintaining a competitive yield. Funds are invested in certificates of deposit, commercial paper and U.S. government agencies. Cash is pooled in one account to provide maximum return. The City Council reviews the investment policy annually. The City's investment policy's primary objective is safety of principal. Therefore, all deposits were either insured by Federal depository insurance or were collateralized as required by State Statute. Due to the weakened economy, a historically low interest rate environment has persisted over the last several years and has had a dramatic impact on the city's investment earnings. The average interest income yield on investments for 2014 was 0.85%. Total investment income also includes positive or negative changes in the fair value of investments. Changes in fair value of investments during the current year resulted in a net increase of $152,718, or 0.48%, for a total investement yield of 1.33%. The changes in fair value during the current year, however, do not necessarily represent trends that will continue; nor is it always possible to realize such amounts, especially in the case of temporary changes in the fair value of investments the City intends to hold to maturity. It is the City's practice to purchase and hold investments to maturity and, accordingly, changes in fair value over the term of the City's investments are expected to net to book value. Awards and Acknowledgements The Government Finance Officers Association of the United States and Canada (GFOA) awards the Certificate of Achievement for excellence in financial reporting to cities that meet certain criteria. The City of Lino Lakes received this award for its comprehensive annual financial report for the year ended December 31, 2013. This marks the eighteenth consecutive year the City has received this prestigious award. A governmental unit must publish an easily readable and efficiently organized comprehensive annual financial report, the contents of which conform to program requirements. This report must satisfy both GAAP and applicable legal requirements. A Certificate of Achievement is valid for a period of one year only. The City is submitting the 2014 report to GFOA for consideration of the Certificate of Achievement for Excellence in Financial Reporting. We believe our current report continues to conform to the high standards of the Certificate program. The timely preparation of this report could not have been accomplished without the dedicated services of the Finance Department, auditors and other city staff. A special thank you goes to city accountant, Paula Schloer, for her efforts in assembling and reviewing information presented in this report. I also 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, (2�4 I . ©. Alan J. Rolek Director of Finance 7 Government Finance Officers Association Certificate of Achievement for Excellence in Financial Reporting Presented to City of Lino Lakes Minnesota For its Comprehensive Annual Financial Report for the Fiscal Year Ended December 31, 013 AK� Fxccutive Director/CEO II. FINANCIAL SECTION 4 ` CliftanLarsonAllen LLP CLAconnect.com CliftonLarsvnAllen INDEPENDENT AUDITORS' REPORT Honorable Mayor and Members of the City Council City of Lino Lakes, Minnesota Report on the Financial Statements We have audited the accompanying financial statements of the governmental activities, the business type activities, each major fund, and the aggregate remaining fund information of the City of Lino Lakes, as of and for the year ended December 31, 2014, and the related notes to the financial statements, which collectively comprise the City's basic financial statements as listed in the table of contents. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditors' Responsibility Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditors' judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. ® An independent --r M Nexia International INTERNATIONAL Honorable Mayor and Members of the City Council City of Lino Lakes Opinions In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business -type activities, each major fund, and the aggregate remaining fund information of the City of Lino Lakes as of December 31, 2014, and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America. Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management's discussion and analysis, budgetary comparison information, and schedule of funding progress to postemployment benefit plan, as listed in the table of contents be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Other Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City of Lino Lakes' basic financial statements. The combining fund financial statements and other supplementary financial and other information, the introductory section, and statistical section are presented for purposes of additional analysis and are not a required part of the basic financial statements. The combining fund statements, special revenue fund — program recreation schedule of revenues, expenditures, and changes in fund balance — budget and actual, the combining schedule of indebtedness, schedule of deferred tax levies, schedule of insurance in force, schedule of taxable valuations, tax levies, and tax rates, and the debt service payments to maturity — all bonds schedule are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining fund statements, special revenue fund — program recreation schedule of revenues, expenditures, and changes in fund balance — budget and actual, the combining schedule of indebtedness, schedule of deferred tax levies, schedule of insurance in force, schedule of taxable valuations, tax levies, and tax rates, and the debt service payments to maturity — all bonds schedule are fairly stated, in all material respects, in relation to the basic financial statements as a whole. 10 Honorable Mayor and Members of the City Council City of Lino Lakes Other Information (Continued) The introductory section and statistical section have not been subjected to the auditing procedures applied in the audit of the basic financial statements, and accordingly, we do not express an opinion or provide any assurance on it. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated May 18, 2015, on our consideration of the City of Lino Lakes' 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 to describe the scope of our testing of internal control over financial reporting and compliance and the result of that testing, and not to provide an opinion on 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 City of Lino Lakes' internal control over financial reporting and compliance. CliftonLarsonAllen LLP Minneapolis, Minnesota May 18, 2015 9 11 CITY OF LINO LAKES, MINNESOTA MANAGEMENT'S DISCUSSION AND ANALYSIS DECEMBER 31, 2014 As management of the City of Lino Lakes, Minnesota, we offer readers of the City of Lino Lakes' financial statements this narrative overview and analysis of the financial activities of the City of Lino Lakes for the fiscal year ended December 31, 2014. 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 on pages 3-7 of this report. FINANCIAL HIGHLIGHTS • The assets of the City of Lino Lakes exceeded its liabilities at the close of the most recent fiscal year by $89,371,075 (net position). Of this amount $34,415,982 (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 decreased by $2,142,881 primarily due to annual depreciation of capital assets and the use of municipal state aid funds that were advanced during 2012 for infrastructure construction. • As of the close of the current fiscal year, the City of Lino Lakes' governmental funds reported combined ending fund balance of $22,542,363, an increase of $964,790 in comparison with the prior year primarily due to the proceeds from the issuance of the 2014A Equipment Certificates and G.O. Bonds 2014A, the majority of which will be expended in 2015. Approximately 5% of this amount, or $1,177,213, is available for spending at the City's discretion (unassigned fund balance). • At the end of the current fiscal year, unassigned fund balance for the general fund was $5,053,064, or 57% of total general fund expenditures and other financing uses. • The City's total bonded debt increased by $1,091,000 (11.4°/x) during the current fiscal period. The City issued Equipment Certificates of $495,000 and a general obligation bond in the amount $2,645,000 to finance the improvement of 21st Avenue, Northpointe addition improvements and the construction of Well # 6 and Wellhouse. Principal in the amount of $2,049,000 was retired during the year. OVERVIEW OF THE FINANCIAL STATEMENTS This discussion and analysis are intended to serve as an introduction to the City of Lino Lakes' basic financial statements. The City of Lino Lakes' basic financial statements comprise three components: 1. Government -wide financial statements 2. Fund financial statements 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 of Lino Lakes' finances, in a manner similar to private - sector business. The statement of net position presents information on all of the City of Lino Lakes' assets and liabilities, with the difference between the two reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the City of Lino Lakes 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 compensated absences and OPEB liabilities). 12 CITY OF LINO LAKES, MINNESOTA MANAGEMENT'S DISCUSSION AND ANALYSIS DECEMBER 31, 2014 OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED) Government -wide financial statements (Continued) Both of the government -wide financial statements distinguish functions of the City of Lino Lakes 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 of Lino Lakes include general government, public safety, public services, parks, recreation and forestry, conservation of natural resources and community development. The business -type activities of the City of Lino Lakes include a water utility and sewer utility. The government -wide financial statements can be found on pages 22-24 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 of Lino Lakes, 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 of Lino Lakes can be divided into three categories: governmental funds, proprietary funds and fiduciary 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 financing 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 government's near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental functions and governmental activities. The City of Lino Lakes maintains forty-nine individual 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 balances for the General fund, G.O. Improvement Bonds 2005A fund, Improvement Note 2009F fund, Municipal State Aid fund and Area and Unit Charge fund all of which are considered to be major funds. Data from the other forty-four governmental funds are combined into a single, aggregate presentation. Individual fund data for each of these nonmajor governmental funds is provided in the form of combining statements elsewhere in this report. The City of Lino Lakes adopts an annual appropriated budget for its general and program recreation special revenue funds. A budgetary comparison statement has been provided for these funds to demonstrate compliance with this budget. The basic governmental fund financial statements can be found on pages 25 through 30 of this report. Proprietary funds — The City of Lino Lakes maintains two proprietary type funds. Enterprise funds are used to report the same functions presented as business -type activities in the government -wide financial statements. The City of Lino Lakes uses enterprise funds to account for its sewer and 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 sewer fund and the water fund, which are considered to be major funds of the City of Lino Lakes. The basic proprietary fund financial statements can be found on pages 31 through 33 of this report. 13 CITY OF LINO LAKES, MINNESOTA MANAGEMENT'S DISCUSSION AND ANALYSIS DECEMBER 31, 2014 OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED) Fiduciary funds Fiduciary funds are used to account for assets held by the City as an agent for individuals, private organizations, or other governments. 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 on pages 35-59 of this report. Other information — The combining statements and schedules referred to earlier in conjunction with nonmajor governmental funds can be found on pages 68-83 of this report. GOVERNMENT -WIDE FINANCIAL ANALYSIS As noted earlier, net position may serve over time as a useful indicator of a government's financial position. The City of Lino Lakes' assets exceeded liabilities by $89,371,075 at the close of the most recent fiscal year, a decrease of $2,142,881 from the previous year. This decrease is primarily due annual depreciation of capital assets and the continued use of municipal state aid that was advanced to the City during 2012. The largest portion of the City of Lino Lakes' net position (52%) reflects its net investment in capital assets (e.g. land, buildings, machinery, equipment, and infrastructure). The City of Lino Lakes uses these capital assets to provide services to citizens; consequently, these assets are not available for future spending. Although the City of Lino Lakes' 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. Condensed versions of the statements of net position at December 31, 2014 and 2013 are as follows: Current and Other Assets Capital Assets Total Assets Noncurrent Liabilities Outstanding Other Liabilities Total Liabilities Net Position: Net Investment in Capital Assets Restricted Unrestricted Total Net Position Governmental Activities 2014 2013 $ 32,904,991 $ 33,326,625 35, 404, 891 37,854,973 68,309,882 71,181,598 Business -Type Activities Total 2014 2013 2014 $ 14,029,608 $ 13,092,332 $ 46,934,599 27,556,022 28,423,284 62,960,913 41,585,630 41,515,616 109,895,512 2013 $ 46,418,957 66,278,257 112,697,214 19,479,195 20,006,657 52,790 54,182 19,531,985 20,060,839 903,912 1,083,451 88,540 38,968 992,452 1,122,419 20,383,107 21,090,108 141,330 93,150 20,524,437 21,183,258 18,732,714 22,241,821 27,556,022 28,423,284 46,288,736 50,665,105 8,666,357 11,000,033 - - 8,666,357 11,000,033 20,527,704 16,849,636 13,888,278 12,999,182 34,415,982 29,848,818 $ 47,926,775 $ 50,091,490 $ 41,444,300 $ 41,422,466 $ 89,371,075 $ 91,513,956 Of the remaining balance of the City of Lino Lakes' net position, restricted net position (10%) are to be used for activities restricted by law (special revenue funds), debt service requirements and a nonexpendable environmental fund. Unrestricted net position (38%) may be used to meet the government's ongoing obligations to citizens and creditors. 14 CITY OF LINO LAKES, MINNESOTA MANAGEMENT'S DISCUSSION AND ANALYSIS DECEMBER 31, 2014 GOVERNMENT -WIDE FINANCIAL ANALYSIS (CONTINUED) At the end of the current fiscal year, the City of Lino Lakes 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. Governmental activities Governmental activities decreased the City of Lino Lakes' net position by $2,164,715. Reductions in Capital Grants and Contributions and increases in expenses for general government and public services activities account for this reduction for 2014. Business -type activities Business -type activities increased the City of Lino Lakes' net position by $21,834. Changes in market value of investments provided mainly for this increase. Condensed statements of revenues, expenses, and changes in net position highlights are as follows for the years ended December 31, 2014 and 2013: 15 Governmental Activities Business -Type Activities Total 2014 2013 2014 2013 2014 2013 REVENUES Program Revenues: Charges for Services $ 1,529,040 $ 1,452,169 $ 2,529,524 $ 2,725,139 $ 4,058,564 $ 4,177,308 Operating Grants and Contributions 840,676 527,368 - - 840,676 527,368 Capital Grants and Contributions 335,733 941,960 1,035 883 336,768 942,843 General Revenues: Property Taxes 8,612,016 8,392,601 - - 8,612,016 8,392,601 Franchise Taxes 124,292 109,438 124,292 109,438 Other Taxes 70,578 61,556 70,578 61,556 Contributions Not Restricted to Specific Programs 4,443 4,442 - - 4,443 4,442 Unrestricted Investment Earnings 172,738 216,488 96,213 113,402 268,951 329,890 Change in Market Value 92,957 (270,692) 58,255 (158,175) 151,212 (428,867) Gain on Disposal of Capital Assets 1,727 - - - 1,727 - Total Revenues 11,784,200 11,435,330 2,685,027 2,681,249 14,469,227 14,116,579 EXPENSES General Government 2,036,550 1,566,388 - - 2,036,550 1,566,388 Public Safety 4,107,759 3,950,197 4,107,759 3,950,197 Public Service 5,594,214 4,540,888 5,594,214 4,540,888 Parks, Recreation and Forestry 1,093,909 835,783 1,093,909 835,783 Conservation of Natural Resources 159,649 141,204 159,649 141,204 Community Development 407,448 404,726 407,448 404,726 Interest on Long -Term Debt 618,680 951,842 618,680 951,842 Water - - 965,641 927,800 965,641 927,800 Sewer - - 1,628,258 1,584,395 1,628,258 1,584,395 Total Expenses 14,018,209 12,391,028 2,593,899 2,512,195 16,612,108 14,903,223 CHANGE IN NET POSITION BEFORE TRANSFERS (2,234,009) (955,698) 91,128 169,054 (2,142,881) (786,644) Transfers 69,294 (353,304) (69,294) 353,304 CHANGE IN NET POSITION (2,164,715) (1,309,002) 21,834 522,358 (2,142,881) (786,644) Net Position - Beginning of Year 50,091,490 51,400,492 41,422,466 40,900,108 91,513,956 92,300,600 NET POSITION - END OF YEAR $ 47,926,775 $ 50,091,490 $ 41,444,300 $ 41,422,466 $ 89,371,075 $ 91,513,956 15 CITY OF LINO LAKES, MINNESOTA MANAGEMENT'S DISCUSSION AND ANALYSIS DECEMBER 31, 2014 GOVERNMENT -WIDE FINANCIAL ANALYSIS (CONTINUED) Below are specific graphs that provide comparisons of the government activities' direct program revenues with their expenditures. Any shortfalls in direct revenues are primarily supported by property tax levy or general state aid. Expenses and Program Revenues — Governmental Activities $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 ■ Expenses ��� hae�J `e5"ta a�<zi ■Revenues o�a t�a�\o� SNA o \0 ce L° Q Revenues by Source — Governmental Activities Unres tri cted investment Other earnings o Fra nchisetaxes i4/ F 1 /0 1% Property t 73% Chargesfor carvirac 16 0perati ng gra nts and contributions 7% _Capital grants and contributions 3% CITY OF LINO LAKES, MINNESOTA MANAGEMENT'S DISCUSSION AND ANALYSIS DECEMBER 31, 2014 GOVERNMENT -WIDE FINANCIAL ANALYSIS (CONTINUED) Below are specific graphs that provide comparisons of the business -type activities' direct program revenues with their expenditures. Excess revenues are retained within each fund until such time that capital replacement is needed. Expenses and Program Revenues — Business -type Activities $1,800,000 $1,600,000 $1,400,000 $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 R1 Water Sewer Revenues by Source — Business -type Activities Other 1% Chargesfor services 99% 17 Expenses Revenues CITY OF LINO LAKES, MINNESOTA MANAGEMENT'S DISCUSSION AND ANALYSIS DECEMBER 31, 2014 FINANCIAL ANALYSIS OF THE GOVERNMENT'S FUNDS As noted earlier, the City of Lino Lakes uses fund accounting to ensure and demonstrate compliance with finance related legal requirements. Governmental funds — The focus of the City of Lino Lakes' governmental funds is to provide information on near-term inflows, outflows, and balances of spendable resources. Such information is useful in assessing the City of Lino Lakes' financing requirements. GASB Statement 54, divides fund balances into five categories: nonspendable, restricted, committed, assigned and unassigned. Definitions of these categories can be found in Note 1.0 in the Notes to the Financial Statements. In particular, unassigned fund balance may serve as a useful measure of a government's net resources available for unrestricted spending at the end of the fiscal year. Approximately 5% of the total fund balance amount, or $1,177,213, constitutes unassigned fund balance, which is available for spending at the government's discretion. The remainder of fund balance is not available for new spending because it is restricted or has already been committed or assigned for other purposes. As of the end of the current fiscal year, the City of Lino Lakes' governmental funds reported combined ending fund balances of $22,542,633, an increase of $964,790, or 4.5%, from the previous year. This increase is primarily due to the proceeds from the issuance of the 2014A Equipment Certificates and G.O. Bonds 2014A, the majority of which will be expended in 2015. The general fund is the primary operating fund of the City of Lino Lakes. At the end of the current fiscal year, unassigned fund balance of the general fund stood at $5,053,064, while the total fund balance was $5,306,535. As a measure of the general fund's liquidity, it may be useful to compare unassigned fund balance and total fund balance to total fund expenditures and financing uses. Unassigned fund balance represents 57% of total general fund expenditures and other financing uses, while total fund balance represents 60% of that same amount. The fund balance of the City of Lino Lakes' general fund decreased by $79,548 during the current fiscal year, while the City budget anticipated the use of $159,425 of the general fund's fund balance. Overall, the continued soft real estate market again resulted in reduced building activities this year which decreased permit revenue. Even as signs of economic recovery were being seen, the remaining effects of the recession also had an impact on property tax fiscal disparities delinquencies. Public Safety charges for services increased from traffice control activities through the year. Improvements in financial markets resulted in a positive impact on the value of current investments. In addition, reduced expenditures, primarily for personal services through vacant positions, and contractual services helped to offset the reduced revenues. Overall, the general fund's revenues were within less than 0.1% of the amended budget, while expenditures and transfers were 2% below budgeted levels. The G.O. improvement bonds 2005A fund has a total fund deficit of ($2,493,684). This fund is related to the bonds issued for the Legacy Woods Edge improvement project. The payment of debt service and delinquency in the collection of special assessments dedicated to this issue caused a significant decrease in this fund. The use of tax increments from TIF District 1-10 and an interfund loan from the Capital Improvements fund has aided in the payment of debt service for this issue. The Improvement Note 2009F fund, to service the debt issued to Anoka County as the City's financial commitment for the 1-35E interchange project, ended the year with a fund balance of $34,899, a decrease of $961,392. The decrease was directly due to the prepayment of outstanding bonds, per terms of the agreement with the County, from prepayments of special assessments in 2013 and 2014. This note, which was originally in the amount of $4,260,000, was reduced in 2011 to $3,695,000 to reflect cost savings during the contruction of this project. The outstanding balance as of the end of 2014 is $2,080,000. The Municipal State Aid fund, a capital projects fund used to finance reconstruction of state aid eligible streets, ended the year with a fund balance of $3,922,220. This fund received a large advance from the Minnesota Municipal State Aid in 2012 equal to the next five annual construction installments. These funds will be used over the next several years to pay debt service on the Tax Increment Bonds 2007A and the Improvement Notes 2009F, and for future MSA projects. 18 CITY OF LINO LAKES, MINNESOTA MANAGEMENT'S DISCUSSION AND ANALYSIS DECEMBER 31, 2014 FINANCIAL ANALYSIS OF THE GOVERNMENT'S FUNDS (CONTINUED) Governmental funds (Continued) — The Area and Unit Charge fund has a total fund balance of $4,383,677, all of which is assigned for financing capital improvements. The fund balance during the current year increased by $213,626, due in large part to the partial repayment of an interfund loan from the Dedicated Parks fund. Proprietary funds — The City of Lino Lakes' 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 $18,860,755, of which $5,422,986 is unrestricted. The increase in net position of $27,692 was primarily due to operating income. Total net position in the sewer fund at the end of 2014 was $22,583,545, of which $8,465,292 was unrestricted. The decrease in net position of $5,858 was primarily due to a net operating loss on the year. The water rates, which reflect water conservation efforts through a tiered rate structure, and sewer rates were adjusted by 2% and 4%, respectively, in 2014. A 2% adjustment of water rates and 3% adjustment of sewer rates will go into effect in January, 2015. GENERAL FUND BUDGETARY HIGHLIGHTS The original budget was amended several times during the year reflecting increases in business license revenue, planning and engineering fees, public safety charges for services, MSA maintenance aid, police aid, SCORE grants and gas franchise fees; reductions in fiscal disparities revenue, licenses and permits fines revenue; and reallocating resources within the original budget. The final amended budget is $99,500 greater than the original adopted budget. Revenues were $1,079 under budget for the year. This is due primarily due to various factors. Fiscal disparities revenues came in under budget by $161,391. This were offset by greater than anticipating planning and engineering fees and business licensing and greater than anticipated public safety charges for services due to higher than anticipated traffic control contracts. Expenditures came in under budget by $194,195 due mainly to lower than expected personal services costs from vacant positions and lower contractual expenditures. Energy costs electricity and heating fuels were higher than budgeted amounts, and supplies costs were generally lower than anticipated. Spending on contractual services was lower overall from budgeted levels. There were also net transfers from the general fund of $565,196. This resulted in a net fund balance decrease of $79,548 for the fiscal year, compared to the planned reduction of $159,425. 19 CITY OF LINO LAKES, MINNESOTA MANAGEMENT'S DISCUSSION AND ANALYSIS DECEMBER 31, 2014 CAPITAL ASSET AND DEBT ADMINISTRATION Capital assets — The City of Lino Lakes' investment in capital assets for its governmental and business - type activities as of December 31, 2014, is $62,960,913. This investment in capital assets includes land, buildings, office equipment and furniture, vehicles, machinery and equipment, other capital assets, and infrastructure. This represents a decrease in the City of Lino Lakes' investment in capital assets of approximately 5%. The extension of 21St Avenue north of CSAH 14 was completed during the year by the City, adding to road and utility infrastructure. The only additions were from projects in progress. The decrease within the governmental activities is attributable to the depreciation of buildings, constructed streets, underground infrastructure and other equipment. Within the business -type activities decreases were also attributable to depreciation of existing assets of the water and sewer funds. Capital Assets at Year -End (Net of Accumulated Depreciation) Additional information on the City's capital assets can be found in the notes to the financial statements on pages 46-47. Long-term debt — At the end of the current fiscal year, the City of Lino Lakes had total bonded debt outstanding of $18,756,000. Of this amount $9,231,000 comprises tax supported debt and $7,445,000 is special assessment debt. All outstanding debt carries the general obligation backing for which the City is liable in the event of default by the property owners subject to the specific taxes, special assessments or revenues pledged to the retirement of the debt. In addition, the City carries a note to Anoka County for its share of the cost of the 1-35E/County Road 14 Interchange project in the amount of $2,080,000. Governmental Activities Business -Type Activities Total 2014 2013 2014 2013 2014 2013 G.O. Bonds $ 9,231,000 $ 9,865,000 $ - $ $ 9,231,000 $ 9,865,000 G.O. Special Assessment Bonds 7,445,000 5,720,000 7,445,000 5,720,000 Note Payable - Anoka County 2,080,000 3,695,000 2,080,000 3,695,000 Total Outstanding Debt $ 18,756,000 $ 19,280,000 $ $ $ 18,756,000 $ 19,280,000 The City of Lino Lakes' total bonded debt increased by $1,091,000 (10.6%) during the current fiscal year. The key factors for the change include the issuance of $495,000 in 2014A Equipment Certificates and the issuance of a general obligation bond in the amount $2,645,000 to finance the improvement of 21St Avenue, Northpointe addition improvements and the construction of Well # 6 and Wellhouse. Principal in the amount of $2,049,000 was retired during the year. Additional information on the City's long-term debt can be found in the notes to the financial statements on pages 48-50. 20 Governmental Activities Business -Type Activities Total 2014 2013 2014 2013 2014 2013 Land $ 3,275,859 $ 3,275,859 $ $ $ 3,275,859 $ 3,275,859 Buildings 3,116,839 3,301,916 3,116,839 3,301,916 Office Equipment and Furniture 338,088 407,616 338,088 407,616 Vehicles 1,170,030 1,064, 565 1,170,030 1,064, 565 Machinery and Shop Equipment 363,298 340,245 211,028 232,927 574,326 573,172 Other Equipment 167,804 182,700 - - 167,804 182,700 Infrastructure 26,972,973 29,282,072 27,344,994 28,190,357 54,317,967 57,472,429 Capital Assets, Net $ 35,404,891 $ 37,854,973 $ 27,556,022 $ 28,423,284 $ 62,960,913 $ 66,278,257 Additional information on the City's capital assets can be found in the notes to the financial statements on pages 46-47. Long-term debt — At the end of the current fiscal year, the City of Lino Lakes had total bonded debt outstanding of $18,756,000. Of this amount $9,231,000 comprises tax supported debt and $7,445,000 is special assessment debt. All outstanding debt carries the general obligation backing for which the City is liable in the event of default by the property owners subject to the specific taxes, special assessments or revenues pledged to the retirement of the debt. In addition, the City carries a note to Anoka County for its share of the cost of the 1-35E/County Road 14 Interchange project in the amount of $2,080,000. Governmental Activities Business -Type Activities Total 2014 2013 2014 2013 2014 2013 G.O. Bonds $ 9,231,000 $ 9,865,000 $ - $ $ 9,231,000 $ 9,865,000 G.O. Special Assessment Bonds 7,445,000 5,720,000 7,445,000 5,720,000 Note Payable - Anoka County 2,080,000 3,695,000 2,080,000 3,695,000 Total Outstanding Debt $ 18,756,000 $ 19,280,000 $ $ $ 18,756,000 $ 19,280,000 The City of Lino Lakes' total bonded debt increased by $1,091,000 (10.6%) during the current fiscal year. The key factors for the change include the issuance of $495,000 in 2014A Equipment Certificates and the issuance of a general obligation bond in the amount $2,645,000 to finance the improvement of 21St Avenue, Northpointe addition improvements and the construction of Well # 6 and Wellhouse. Principal in the amount of $2,049,000 was retired during the year. Additional information on the City's long-term debt can be found in the notes to the financial statements on pages 48-50. 20 CITY OF LINO LAKES, MINNESOTA MANAGEMENT'S DISCUSSION AND ANALYSIS DECEMBER 31, 2014 ECONOMIC FACTORS AND NEXT YEAR'S BUDGETS AND RATES • The unemployment rate for the City of Lino Lakes at year-end is 3.4%, which is a great improvement from a rate of 4.5% a year ago. This is slightly lower than the state's average unemployment rate of 3.6% and significantly lower than the national average of 5.4% at the end of 2014. • Residential growth in the City has continued to be significantly below the rates of the mid 2000's due to the general residential real estate market weakness, with about one-third the number of new home permits issued in 2014 as in 2007, and less than 82% of new home permits issued in 2005. This is an improvement over recent years. Recently increased building and development activities are signalling the a recovery of the housing market. Property values of the existing tax base are expected to firm will continue to have an impact on the City's tax base for 2015. • Energy costs are expected to continue to remain steady or slightly increase over the coming months. This will have an impact on the City's budget for the coming year and thereafter. • Property tax reforms have significantly impacted state aid payments the City of Lino Lakes receives. The City is exempted from local government aid and the state legislature has discontinued the market value homestead credit in favor of a new market value exclusion, which excludes a portion of residential homestead property value from property taxes. • The Federal Reserve Board has continued the federal funds rates at historical lows, currently to between 0.00% — 0.25%, which is expected to result in reduced investment earnings. REQUESTS FOR INFORMATION This financial report is designed to provide a general overview of the City of Lino Lakes' finances for all of those with an interest in the government's finances. Questions concerning any of the information provided in this report or requests for additional financial information should be addressed to the Director of Finance, City of Lino Lakes, 600 Town Center Parkway, Lino Lakes, Minnesota, 55014. 21 BASIC FINANCIAL STATEMENTS CITY OF LINO LAKES, MINNESOTA STATEMENT OF NET POSITION December 31, 2014 ASSETS Cash and investments Accrued interest receivable Accounts receivable Due from other governments Internal balances Taxes receivable Special assessments receivable Long-term notes receivable Prepaid items Inventory Permanently restricted cash and investments Capital assets: Land Other capital assets, net of depreciation Total assets LIABILITIES Accounts payable Salaries payable Contracts and retainage payable Accrued interest payable Due to other governments Other accrued liabilities Non-current liabilities: Due within one year Due in more than one Total liabilities Governmental Business -type Activities Activities $ 22,771,570 $ 13,055,884 62,539 - 103,349 350,728 86,428 1,750 (559,110) 559,110 239,532 - 9,592,176 2,049 225,000 ��Ao - 254,773�' 33,825 26,262 128,734 - 3,275,859 32,129,032 68,309,882 399,101 139,854 113,308 249,868 41,097 ..�aR HJUN11��������°� 1,097 ����d� l 684 3,163,953 16,315,242 20,383,107 NET POSITION Net Investment in Capital Assets 18,732,714 Restricted for: Debt service - expendable 8,312,623 Economic development 225,000 Environmental improvements - expendable 28,734 Environmental improvements - nonexpendable 100,000 Unrestricted 20,527,704 Total net position $ 47,926,775 The accompanying notes are an integral part of these basic financial statements. 22 27,556,022 41,585,630 78,760 9,780 36,726 16,064 141,330 27,556,022 13,888,278 $ 41,444,300 Statement 1 Total $ 35,827,454 62,539 454,077 88,178 239,532 9,594,225 225,000 288,598 26,262 128,734 3,275,859 59,685,054 109,895,512 477,861 149,634 113,308 249,868 1,097 684 3,200,679 16,331,306 20,524,437 46,288,736 8,312,623 225,000 28,734 100,000 34,415,982 $ 89,371,075 CITY OF LINO LAKES, MINNESOTA STATEMENT OF ACTIVITIES Year Ended December 31, 2014 Functions/Programs Expenses Governmental activities: Charges for General government $ 2,036,550 Public safety 4,107,759 Public services 5,594,214 Parks, recreation and forestry 1,093,909 Conservation of natural resources 159,649 Community development 407,448 Interest on long-term debt 618,680 Total governmental activities 14,018,209 Business -type activities: 1,882 Water 965,641 Sewer 1,628,258 Total business -type activities 2,593,899 Total $ 16,612,108 Program Revenues Property taxes, levied for general purpose Franchise taxes Other taxes Grants and contributions not restricted to specific programs Unrestricted investment earnings Change in market value Gain on disposal of capital assets Transfers Total general revenues and transfers Change in net position Net position - beginning Net position - ending The accompanying notes are an integral part of these basic financial statements. 23 Capital Charges for Operating Grants Grants and Services and Contributions Contributions $ 103,072 $ 15,649 $ - 763,470 187,848 - 464,486 383,645 335,733 156,735 155,000 - 1,882 71,682 - 39,395 26,852 - 1,529,040 840,676 335,733 965,425 - 515 1,564,099- 520 AL9,524 1,035 $11INdUP04,058,564 $ 840,676 $ 336,768 feral ues: aaaaaahh8ao. .dab,. Property taxes, levied for general purpose Franchise taxes Other taxes Grants and contributions not restricted to specific programs Unrestricted investment earnings Change in market value Gain on disposal of capital assets Transfers Total general revenues and transfers Change in net position Net position - beginning Net position - ending The accompanying notes are an integral part of these basic financial statements. 23 Statement 2 Net (Expense) Revenue and Changes in Net Position Governmental Business -type 8,612,016 Activities Activities Total 70,578 $ (1,917,829) $ - $ (1,917,829) (3,156,441) - (3,156,441) (4,410,350) - (4,410,350) (782,174) - (782,174) (86,085) - (86,085) (341,201) - (341,201) (618,680) - (618,680)1.' (11,312,760) - (11,312,760) Q�p 41,422,466 - 299 299 - (63,639) (63,639) - (63,340) (63,340) (11,312,760) (63,340) (11,376,100) 8,612,016 - 8,612,016 124,292 - 124,292 70,578 - 70,578 4,443 - 4,443 172,738 96,213 268,951 92,957 58,255 151,212 1,727 - 1,727 69,294 (69,294) - 9,148,045 85,174 9,233,219 (2,164,715) 21,834 (2,142,881) 50,091,490 41,422,466 91,513,956 $ 47,926,775 $ 41,444,300 $ 89,371,075 24 CITY OF LINO LAKES, MINNESOTA BALANCE SHEET- GOVERNMENTAL FUNDS December 31, 2014 Assets Cash and investments Accrued interest receivable Accounts receivable Due from other governmental units Interfund receivable Taxes receivable: Delinquent Due from county Delinquent tax increment Special assessments receivable: Delinquent Noncurrent Due from county Long-term notes receivable Prepaid items Permanently restricted cash and investments Advances to other funds Total assets Liabilities, Deferred Inflow Resources and Fund Balat Liabilities: Interfund payable Accounts payable Salaries payable Contracts and retainage payable Due to other governmental units Advances from other funds Unearned revenue Total liabilities Deferred inflows of resources: Unavailable resources Fund balances: Nonspendable Restricted Committed Assigned Unassigned Total fund balances G.O. Improvement Improvement Note General Bonds 2005A 2009F $ 5,078,336 $ 959 $ 33,780 62,539 - - 80,444 - - 86,428 - - 115,320 - 92,170 - Municipal State Aid $ 3,922,220 726 - 2,729,693 - 7,180 - $ 2,771,379 $ 3,922,220 6,061 - 1,097 - - - 346,853 2,494,643 6,061 - 122,426 5,561,118 2,730,419 - 253,471 - - - - - 34,899 - - - - 3,922,220 5,053,064 (2,493,684) - - 5,306,535 (2,493,684) 34,899 3,922,220 Total liabilities , deferred inflows of resources and fund balances $ 5,775,814 $ 5,562,077 $ 2,771,379 $ 3,922,220 The accompanying notes are an integral part of these basic financial statements. 25 Area and Unit Charge $ 3,991,116 22,402 Other Governmental Funds $ 9,745,159 503 2,958,421 Statement 3 Total Governmental Funds $ 22,771,570 62,539 103,349 86,428 2,958,421 - 17,201 132,521 14,841 107,011 15,965 23,354 46,880 749,355 488,746 9,529,183 6,275 2,658 16,113 - 225,000 225,000 - 1,302 254,773 - 128,734 128,734 374,706 - 374,706 $ 5,159,819 $ 13,605,919 $ 36,797,228 $ - $ 1,022,888 $ 3,517,531 10,822 183,770 399,101 - 453 139,854 - 105,401 113,308 - - 1,097 - 374,706 374,706 - 684 684 10,822 1,687,902 4,546,281 *9,708,584 765,320 529,301 - 101,302 354,773 - 2,795,627 2,830,526 - 152,078 152,078 4,383,677 9,721,876 18,027,773 - (1,382,167) 1,177,213 4,383,677 11,388,716 22,542,363 S 5,159,819 S 13,605,919 $ 36,797,228 26 CITY OF LINO LAKES, MINNESOTA RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET TO THE STATEMENT OF NET POSITION December 31, 2014 Total Fund Balances for Governmental Funds Total net position reported for governmental activities in the statement of net position is different because: Capital assets used in governmental funds are not financial resources and, therefore, are not reported in the funds. Those assets consist of: Land Buildings, net of accumulated depreciation Office equipment and furniture, net of accumulated depreciation Vehicles, net of accumulated depreciation Machinery and shop equipment, net of accumulated depreciation Other equipment, net of accumulated depreciation Infrastructure, net of accumulated depreciation $ 3,275,859 3,116,839 338,088 1,170,030 363,298 167,804 Ak.»>iv` 26,972,973 Some of the City's property taxes and special assessments will be collected after year-end, but are not available soon enough to pay for the current period's expenditures and, therefore, are reported as a deferred inflow of resources in the governmental funds. Interest on long-term debt is not accrued in governmental funds, but rather is recognized as an expenditure when due. Accrued interest for general obligation bonds is included in the statement of net position. Long-term liabilities that pertain to governmental funds, including bonds payable, are not due and payable in the current period and, therefore, are not reported as fund liabilities. All liabilities - both current and long-term - are reported in the statement of net position. Balances at year-end are: Bonds payable Unamortized premiums Unamortized discounts Notes payable Other postemployment benefits Compensated absence payable Total Net Position of Governmental Activities The accompanying notes are an integral part of these basic financial statements. 27 Statement 4 $ 22,542,363 35,404,891 9,708,584 (249,868) (16,676,000) (28,861) 32,684 (2,080,000) (91,023) (635,995) (19,479,195) S 47.926.775 CITY OF LINO LAKES, MINNESOTA STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - GOVERNMENTAL FUNDS Year Ended December 31, 2014 Revenue: General property taxes Tax increments Licenses and permits Intergovernmental Special assessments Charges for services Fines and forfeits Investment earnings Net increase (decrease) in fair value of investments Refunds Miscellaneous Total revenue Expenditures: Current: General government Public safety Public works Parks, recreation and forestry Conservation of natural resources Community development Capital outlay: General government Public safety Public works Conservation of natural Debt service: Principal Interest and fiscal charg( Bond issuance costs Total expenditures Revenue over (under) expenditures Other financing sources (uses): Transfer in Transfer out Sale of property Issuance of debt Ttl th f ( ) G.O. Improvement Municipal Improvement Note State 407,681 - - 512,064 - - - 15,701 - 653,350 - 313,826 - - - 119,715 - - - 30,506 - 5 35,434 17,503 - 253 21,189 32,135 - - - 131,485 - - - 8,728,593 653,608 56,623 1,683,185 - - 3,845,732 - - - 1,336,087 - - - 791,075 - - - 149,292 - - - 400,145 - - - 4,576 - - - 32,986 - - - aA.. 9,867 - - - 1 - 365,000 1,615,000 - 168,784 121,012 - 475,648 (533,784) (1,082,404) 56,623 10,000 141,838 121,012 124,578 (565,196) - - (854,778) Net increase (decrease) in fund balance (79,548) (391,946) (961,392) (673,577) Fund balance - beginning of year 5,386,083 (2,101,738) 996,291 4,595,797 Fund balance - December 31 $ 5,306,535 $ (2,493,684) $ 34,899 $ 3,922,220 The accompanying notes are an integral part of these basic financial statements. 28 Statement 5 Area and Other Total Unit Governmental Governmental Charge Funds Funds $ - $ 1,200,316 $ 8,348,293 - 263,718 263,718 - - 407,681 - 310,961 823,025 368,760 240,391 1,278,202 243,402 174,412 731,640 - 29,938 149,653 42,853 64,624 173,422 14,340 39,087 92,372 - 22,924 55,059 - 580,933 712,418 669,355 2,927,304 13,035,483 - 8,990 1,692,175 - - 3,845,732 40,367 1,837,234 3,213,688 - 151,734 942,809 - - 149,292 - 2,605 402,750 127,980 132,556 - 229,250 262,236 269,829 269,829 - - 9,867 - 1,684,000 3,664,000 406,984 696,780 YV,JV/ Y,I IO,VVV I-"/-o1,/lY 628,988 (1,791,302) (2,246,231) - 2,211,106 2,608,534 (415,362) (703,904) (2,539,240) - 1,727 1,727 - 3,140,000 3,140,000 (415,362) 4,648,929 3,211,021 213,626 2,857,627 964,790 4,170,051 8,531,089 21,577,573 $ 4,383,677 $ 11,388,716 $ 22,542,363 29 CITY OF LINO LAKES, MINNESOTA Statement 6 RECONCILIATION OF THE GOVERNMENTAL FUNDS STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE TO THE STATEMENT OF ACTIVITIES Year Ended December 31, 2014 Net Change in Fund Balances -Total Governmental Funds $ 964,790 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, assets are capitalized and the cost is allocated over their estimated useful lives and reported as depreciation expense. Capital outlays $ 490,389 Depreciation expense (2,940,471) (2,450,082) The governmental funds report bond proceeds as financing sources, while repayment of bond principal is reported as an expenditure. In the statement of net position, however, issuing debt increases long-term liabilities and does not affect the statement of activities and repayment of principal reduces the liability. Also, governmental funds report the effect of premiums and discounts when debt is first issued, whereas these amounts are deferred and amortized in the statement of activities. Interest is recognized as an expenditure in the governmental funds when it is due. In the statement of activities, however, interest expense is recognized as it accrues, regardless of when it is due. The net effect of these differences in the treatment of general obligation bonds and related items is as follows: Issuance of bonds (2,645,000) Issuance of equipment certificates 11 X11101911'a, I1118. (495,000) Bond discount ;, ����������a 12,564 Repayment of bond principal 3,664,000 Change in accrued interest expense for general obligation bonds 46,126 Amortization of bond premium 21,974 Amortization of bond discount (2,563) 602,101 Delinquent and noncurrent property taxes and special assessments receivable will be collected subsequent to year-end, but are not available soon enough to pay for the current period's expenditures and, therefore, are not available in the governmental funds. Unavailable resources - December 31, 2013 10,961,595 Unavailable resources - December 31, 2014 9,708,584 (1,253,011) In the statement of activities, compensated absences and other post employment benefits are measured by the amounts earned during the year. In the governmental funds, however, expenditures for these items are measured by the amount of financial resources used (essentially, the amounts actually paid). During fiscal year 2014, compensated absence payable and other post employment benefits payable increased. (28,513) Change in Net Position of Governmental Activities $ (2,164,715) The accompanying notes are an integral part of these basic financial statements. 30 CITY OF LINO LAKES, MINNESOTA STATEMENT OF NET POSITION - PROPRIETARY FUNDS December 31, 2014 Statement 7 Liabilities � �e V. Total Assets Water Sewer 2014 Current assets: 50,339 28,421 78,760 Cash and cash equivalents $ 5,322,125 $ 7,733,759 $ 13,055,884 Accounts receivable 143,208 207,520 350,728 Due from other governmental units - 1,750 1,750 Interfundreceivable - 559,110 559,110 Due from county - special assessments 1,024 1,025 2,049 Prepaid items 12,154 21,671 33,825 Total current assets 5,478,511 8,524,835 14,003,346 Non-current assets: 13,437,769 14,118,253 27,556,022 Inventory 26,262 - 26,262 Capital assets being depreciated: $ 18,860,755 $ 22,583,545 $ 41,444,300 Buildings 48,690 - 48,690 Equipment 155,276 390,235 545,511 Water and sewer systems 20,088,392 21,406,972 41,495,364 Total capital assets 20,292,358 21,797,207 42,089,565 Less: allowance for depreciation (6,854,589) (7,678,954) (14,533,543) Net capital assets 13,437,769 14,118,253 27,556,022 Total noncurrent assets 13,464,031 14,118,253 27,582,284 Total assets 18,942,542 22,643,088 41,585,630 Liabilities � �e V. Current liabilities: a� # a Accounts payable 50,339 28,421 78,760 Salaries payable 5,053 4,727 9,780 Compensated absences payable - current portion 18,363 18,363 36,726 Total current liabilities 73,755 51,511 125,266 d �. Non-current liabilities: 4111 Compensated absences paya ` long term 8,032 8,032 16,064 Total liabilities 81,787 59,543 141,330 Net posit Investment in capital assets 13,437,769 14,118,253 27,556,022 Unrestricted 5,422,986 8,465,292 13,888,278 Total net position $ 18,860,755 $ 22,583,545 $ 41,444,300 The accompanying notes are an integral part of these basic financial statements. 31 CITY OF LINO LAKES, MINNESOTA Statement 8 STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION - PROPRIETARY FUNDS Year Ended December 31, 2014 Operating revenue: Charges for services Hook-up charges Water meter sales Other operating revenue Total operating revenue Operating expenses: Personal services Materials and supplies Contractual services MCES sewer charges Depreciation Utilities Other Total operating expenses Net income (loss) from operations Other income (expense): `��h, Investment earnings Net increase (decrease) in fair value of investments Special assessments Total other expense Net income before contributions and transfers Capital contributions and transfers: Transfer out Total contributions and transfers Change in net position Net position - January 1 Net position - December 31 The accompanying notes are an integral part of these basic financial Statements. Total Water Sewer 2014 $ 943,234 $ 1,557,214 $ 2,500,448 8,250 6,885 15,135 10,808 - 10,808 3,133 - 3,133 965,425 1,564,099 2,529,524 193,941 197,163 391,104 137,998 53,736 191,734 117,434 77,959 195,393 - 791,580 791,580 422,674 444,588 867,262 79,239 40,163 119,402 14,355 23,069 37,424 965,641 1,628,258 2,593,899 (216) (64,159) (64,375) aa988 �88vv4. VP 38,609 57,604 96,213 23,431 34,824 58,255 515 520 1,035 62,555 92,948 155,503 62,339 28,789 91,128 (34,647) (34,647) (69,294) (34,647) (34,647) (69,294) 27,692 (5,858) 21,834 18,833,063 22,589,403 41,422,466 $ 18,860,755 $ 22,583,545 $ 41,444,300 32 CITY OF LINO LAKES, MINNESOTA STATEMENT OF CASH FLOWS - PROPRIETARY FUNDS Year Ended December 31, 2014 Cash flows from operating activities: Cash receipts from customers Cash paid to suppliers Cash paid to employees Net cash flows from operating activities Cash flows from noncapital financing activities: Net transfers Cash flows from capital and related financing activities: Collection of special assessments Cash flows from investing activities: Interest on investments Net increase in cash and cash equivalents Cash and cash equivalents - January 1 Cash and cash equivalents - December 31 Reconciliation of operating income to net cash from operating activities: Operating income (loss) Adjustments to reconcile operating income net cash flows from operating activitie Depreciation 1111 Change in assets and liabilities: Decrease in receivables (Increase) in prepaid items "• (Increase) in inventory Increase in payables ` Net cash flows from operating activities The accompanying notes are an integral part of these basic financial statements. 33 Statement 9 Total Water Sewer 2014 $ 1,029,532 $ 1,564,350 $ 2,593,882 (329,606) (975,125) (1,304,731) (197,240) (200,493) (397,733) 502,686 388,732 891,418 (34,647) (34,647) (69,294) 803 700 1,503 62,040 92,428 154,468 530,882 447,213 978,095 4,791,243 7,286,546 12,077,789 $ 5,322,125 $ 7,733,759 $ 13,055,884 (216) $ (64,159) $ (64,375) 422,674 444,588 867,262 64,107 251 64,358 (5,277) (7,152) (12,429) (11,578) - (11,578) 32,976 15,204 48,180 $ 502,686 $ 388,732 $ 891,418 CITY OF LINO LAKES, MINNESOTA Statement 10 STATEMENT OF NET POSITION - FIDUCIARY FUNDS - AGENCY FUNDS December 31, 2014 Assets Cash and investments Liabilities Deposits payable The accompanying notes are an integral part of these financial statements. 2014 $ 783,438 783,438 34 CITY OF LINO LAKES, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2014 Note 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The City of Lino Lakes 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 of Lino Lakes 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 the significant accounting policies: A. FINANCIAL REPORTING ENTITY As required by U.S. generally accepted accounting principles, the financial statements of the reporting entity include those of the City of Lino Lakes and its component units. A component unit is a legally separate entity for which the primary government is financially accountable, or for which the exclusion of the component unit would render the financial statements of the primary government misleading. The criteria used to determine if the primary government is financially accountable for a component unit include whether or not the primary government appoints the voting majority of the potential component unit's board, is able to impose its will on the potential component unit, is in a relationship of financial benefit or burden with the potential component unit, or is fiscally depended upon by the potential component unit. Component Units In conformity with U.S. generally accepted accounting principles, the financial statements of component units have been included in the financial reporting entity either as blended component units or as discretely presented component units. 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 part of the City's operations because the governing body is substantively 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 Redevelopment 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. BASIC FINANCIAL STATEMENTS 1. Government -Wide Statements The government -wide financial statements (i.e., the statement of net position and the statement of activities) display information about the primary government and its component units. These statements include the financial activities of the overall City government, except for fiduciary activities. 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 to external parties for support. As a general rule, the effect of interfund activity has been eliminated from the government -wide financial statements. Exceptions to this general rule are charges between the City's enterprise funds and various other functions of government. Eliminations of these charges would distort the direct costs and program revenues reported for the various functions concerned. 35 CITY OF LINO LAKES, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2014 Note 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) B. BASIC FINANCIAL STATEMENTS (CONTINUED) 1. Government -Wide Statements (Continued) In the government -wide statement of net position, both the governmental and business -type activities columns: (a) are presented on a consolidated basis by column; and (b) are reported on a full accrual, economic resource basis, which recognizes all long-term assets and receivables as well as long-term debt and obligations. The City's net position is reported in three parts: (1) net investment in capital assets; (2) restricted net position; and (3) unrestricted net position. The City first utilizes restricted resources to finance qualifying activities. The statement of activities demonstrates the degree to which the direct expenses of each function of the City's governmental activities and different business -type activities are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or activity. Program revenues include: (1) fees, fines, and charges paid by the recipients of goods, services, or privileges provided by a given function or activity; and (2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or activity. Revenues that are not classified as program revenues, including all taxes, are presented as general revenues. 2. Fund Financial Statements The fund financial statements provide information about the City's funds, including its fiduciary funds and blended component unit. Separate statements for each fund category (governmental, proprietary, and fiduciary) are presented. The emphasis of governmental and proprietary fund financial statements is on major individual governmental and enterprise funds, with each displayed as separate columns in the fund financial statements. All remaining governmental and enterprise funds are aggregated and reported as nonmajor funds. Proprietary fund operating revenues, such as charges for services, result from exchange transactions associated with the principal activity of the fund. Exchange transactions are those in which each party receives and gives up essentially equal values. Nonoperating revenues, such as subsidies and investment earnings, result from nonexchange transactions or incidental activities. The City reports the following major governmental funds: General Fund The general fund is the City's primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund. General Obligation Improvement Bonds 2005A Fund The general obligation improvement bonds 2005A fund accounts for the accumulation of resources for, and the payment of, interest, principal and related costs on general long-term debt. Improvement Note 2009F Fund The improvement note 2009F fund accounts for the accumulation of resources for, and the payment of, interest, principal and related costs on general long-term debt. Municipal State Aid Fund The Municipal State Aid fund accounts for the collection of assessments on municipal state aid projects. 36 CITY OF LINO LAKES, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2014 Note 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) B. BASIC FINANCIAL STATEMENTS (CONTINUED) 2. Fund Financial Statements (Continued) Area and Unit Charge Fund The 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. The City reports the following major proprietary funds: Water Fund The water fund accounts for customer water service charges that are used to finance water operating expenses. Sewer Fund The sewer fund accounts for customer water service charges that are used to finance sewer operating expenses. Additionally, the City reports the following fiduciary funds: Agency Funds - to account for assets held as an agent for individuals, private organizations, other governmental units, and/or other funds. The City's agency fund accounts for pass-through contractor's deposits relating to prospective developments. C. MEASUREMENT FOCUS AND BASIS OF ACCOUNTING The government -wide and proprietary fund financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Agency funds, which are included in the Fiduciary Funds, do not have a measurement focus. Revenues are recorded when earned, and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. The City considers all revenues to be available if they are collected within 60 days after the end of the current period. Property and other taxes, licenses, and interest are all considered to be susceptible to accrual. Expenditures are recorded when the related fund liability is incurred, except for principal and interest on general long-term debt, compensated absences, and claims and judgments, which are recognized as expenditures to the extent that they have matured. Proceeds of general long-term debt and acquisitions under capital leases are reported as other financing sources. 37 CITY OF LINO LAKES, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2014 Note 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) C. MEASUREMENT FOCUS AND BASIS OF ACCOUNTING (CONTINUED) Amounts reported as program revenues include: 1. Charges to customers or applicants for goods, services, or privleges provided, 2. operating grants and contributions, and 3. capital grants and contributions, including special assessments. 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 revenue of the City's 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 U.S. generally accepted accounting principles. Annual appropriated budgets are adopted for the General Fund and the Program Recreation Special Revenue Fund. Budgeted expenditure appropriations lapse at year-end. 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 not presently considered necessary to assure effective budgetary control or to facilitate effective cash management. E. LEGAL COMPLIANCE — BUDGETS The City follows these procedures in establishing the budgetary data reflected in the financial statements: 1. The City Administrator submits to the City Council a proposed operating budget (including the General Fund and Program Recreation Special Revenue Fund) for the fiscal year commencing the following January 1. The operating budget includes proposed expenditures and the means of financing them. 2. Public hearings are conducted to obtain taxpayer comments. 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 by 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. 38 CITY OF LINO LAKES, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2014 Note 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) E. LEGAL COMPLIANCE — BUDGETS (CONTINUED) 7. A capital improvement program is reviewed periodically by the City Council for the Capital Project Funds. However, appropriations for major projects are not adopted until the actual bid award of the improvement. The appropriations are not reflected in the financial statements. 8. Expenditures may not legally exceed budgeted appropriations at the department level unless approved by the City Council. Therefore, the legal level of budgetary control is at the department level (i.e. administration, community development, public safety, public services, and other). 9. The City Council may authorize transfers of budgeted amounts between City funds. F. CASH AND INVESTMENTS Cash and investment balances from all funds are pooled and invested to the extent available in investments authorized by Minnesota Statutes. Earnings from investments are allocated to individual funds on the basis of the fund's equity in the cash and investment pool. The City provides temporary advances to funds that have insufficient cash balances by means of an advance from another fund shown as interfund receivables in the advancing fund in the governmental fund financial statements, and an interfund payable in the fund with the deficit, until adequate resources are received. These interfund payables are eliminated for statement of net position presentation. Investments are stated at fair value and interest earnings are accrued at year-end. For purposes of the statement of cash flows the Proprietary Fund considers 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 portion of resources received that must be retained in a permanent fund. Only earnings from these funds may be used for purposes that support environmental maintenance and improvements. G. PROPERTY TAX CREDITS Property taxes on homestead property (as defined by State Statutes) are partially reduced by property tax credits. These credits are paid to the City by the State in lieu of taxes levied against homestead property. The State remits these credits through installments each year. These credits are recognized as revenue by the City at the time of collection. 39 CITY OF LINO LAKES, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2014 Note 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) H. 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 governmental fund financial statements, the City recognizes property tax revenue when it becomes both measurable and available to finance expenditures of the current period. In practice, current and delinquent taxes and State credits received by the City in July, December and the following January are recognized as revenue for the current year. Taxes and credits not received at the year-end are classified as delinquent and due from County taxes receivable. The portion of delinquent taxes not collected by the City in January is fully offset by deferred inflows of resources because it is not available to finance current expenditures. Deferred inflows of resources in governmental fund are susceptible to full accrual on the government -wide statements. 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. Property taxes paid to the City through this formula for 2014 totaled $1,216,616. Receipt of property taxes from this "fiscal disparities pool" does not increase or decrease total tax revenue. L 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. 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, noncurrent and special assessments receivable in governmental funds are completely offset by deferred inflow of resources. Deferred inflows of resources in governmental funds are susceptible to full accrual on the government -wide statements. 40 CITY OF LINO LAKES, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2014 Note 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) I. SPECIAL ASSESSMENT REVENUE RECOGNITION (CONTINUED) 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. J. INVENTORIES AND PREPAIDS The original cost of materials and supplies has been recorded as expenditures/expenses at the time of purchase in both the Governmental and Proprietary Funds. These funds do not maintain material amounts of materials and supplies. Certain payments to vendors reflect costs applicable to future accounting periods and are reported as prepaid items under the purchases method in both government -wide and fund financial statements. K. INTERFUND RECEIVABLES/PAYABLES During the course of operations, numerous transactions occur between individual funds for goods provided or services rendered. The year-end balances are classified as interfund receivables and payables on the governmental fund balance sheets. The non-current portion of interfund loans are reported as "advances to/from other funds." Advances between funds are offset by a nonspendable fund balance account in applicable governmental funds to indicate they are not available for appropriation and are not expendable from available financial resources. L. CAPITAL ASSETS Capital assets, which include property, plant, equipment, and infrastructure assets (e.g. roads, sidewalks, street lights, and similar items) are reported in the applicable governmental or business -type activities columns in the government -wide financial statements. Capital assets exceeding the City's capitalization threshold of $2,500 are recorded at historical cost or estimated historical cost if purchased or constructed. The cost of normal maintenance and repairs that do not add to the value of the asset or materially extend asset lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed. All existing City infrastructure has been capitalized regardless of date placed in service. Depreciation on exhaustible assets is recorded as an allocated expense in the statement of activities with accumulated depreciation reflected in the statement of net position. Capital assets are depreciated using the straight-line method over their estimated useful lives. Since surplus assets are sold for an immaterial amount when declared as no longer needed for City purposes, no salvage value is taken into consideration for depreciation purposes. Useful lives vary from 3 to 30 years for Buildings, Office Furniture and Equipment, Vehicles, Machine Shop and Equipment and Other assets, and 25 to 50 years for Infrastructure. Capital assets not being depreciated include land. 41 CITY OF LINO LAKES, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2014 Note 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) M. COMPENSATED ABSENCES It is the City's policy to permit employees to accumulate earned but unused vacation, PTO (Personal Time Off), extended leave and sick pay benefits. All vacation pay and PTO and the portion of sick pay allowable as severance pay is accrued in the government -wide and proprietary fund financial statements. The current portion is calculated based on historical trends. N. LONG-TERM OBLIGATIONS In the entity -wide financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities. Bond premiums and discounts are amortized over the life of the bonds using the straight-line method. Bond issuance costs are reported as an expense in the period they are incurred. In the governmental fund financial statements, bond premiums and discounts, as well as bond issue costs are recognized during the current period. The face amount of the debt issue is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts are reported as other financing uses. Issue costs are reported as debt service expenditures. O. FUND EQUITY In the fund financial statements, governmental funds report fund balances in classifications that disclose constraints for which amounts in those funds can be spent. These classifications are as follows: Nonspendable — portions of fund balance related to prepaids, inventories, long-term receivables, and corpus on any permanent fund. Restricted — funds are constrained by external parties (statute, grantors, bond agreements, etc.). Committed — funds are established and modified by a resolution approved by the City Council. Assigned — consists of internally imposed constraints. These constraints are established by the City Council and/or management. The City Council passed a resolution authorizing the Finance Director to assign fund balances and their intended uses. Unassigned — is the residual classification for the General Fund and also reflects negative residual amounts in other funds. When an expenditure is incurred for purposes for which both restricted and unrestricted fund balance is available, it is the City's policy to use restricted first, then unrestricted fund balance. When an expenditure is incurred for purposes for which committed, assigned, and unassigned amounts are available, it is the City's policy to use committed first, then assigned, and finally unassigned amounts. The City formally adopted a fund balance policy for the General Fund. The policy establishes an unassigned fund balance range of 40% - 50% of General Fund operating expenditures. 42 CITY OF LINO LAKES, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2014 Note 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) O. FUND EQUITY (CONTINUED) The fund equity balances in the proprietary funds have been classified into two broad categories: • Net position — net investment in capital assets • Unrestricted net position Net position represents the differences between assets and deferred outflows of resources and liabilities and deferred inflows of resources in the government -wide financial statements. Net position — net investment in capital assets consists of capital assets, net of accumulated depreciation, reduced by the ouststanding balance of any long-term debt used to build or acquire capital assets. Net position is reported as restricted in government -wide financial statements when there are limitations on their use thorugh external restrictions imposed by creditors, grantors, or laws or regulations of other governments. .,'Jjjjp P. INTER -FUND TRANSACTIONS 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 or expenses in the fund that is reimbursed. All other interfund transactions are reported as transfers. All interfund transactions are eliminated except for activity between governmental activities and business - type activities for presentation in the entity -wide statements of net position and statements of activities. Note 2 DEPOSITS AND INVESTMENTS Components of Cash and Investments Cash and investments at year-end consist of the following: Deposits Investments Cash on Hand'���gi Total Cash and investments are presented in the financial statements as follows: Cash and Investments - Statement of Net Position Permanent restricted Cash and Investments - Statement of Net Position Cash and Investments - Statement of Net Position - Fiduciary Funds Total A. DEPOSITS $ 5,215,913 31,522,893 820 $ 36,739,626 $ 35,827,454 128,734 783,438 $ 36,739,626 The City maintains a cash and investment pool that is available for use by all funds. Each fund type's portion of this pool is displayed on the statement of net position and the balance sheet as "Cash and Investments." In accordance with Minnesota Statutes, the City maintains deposits at financial institutions which are authorized by the City Council. 43 CITY OF LINO LAKES, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2014 Note 2 DEPOSITS AND INVESTMENTS (CONTINUED) A. DEPOSITS (CONTINUED) Custodial Credit Risk — Custodial credit risk for deposits is the risk that in the event of a bank failure, the City's deposits may not be returned to it. The City does not have a specific deposit policy for custodial credit risk but rather follows Minnesota Statutes for deposits. Minnesota Statutes require that all deposits be protected by insurance, surety bond, or collateral. The market value of collateral pledged must equal 110% of the deposits not covered by insurance or corporate surety bonds. Authorized collateral include: U.S. government treasury bills, notes, or bonds; issues of a U.S. government agency; general obligations of a state or local government rated "A" or better; revenue obligations of a state or local government rated "AA" or better; irrevocable standby letter of credit issued by a Federal Home Loan Bank; and time deposits insured by a federal agency. Minnesota Statutes require securities pledged as collateral be held in safekeeping in a restricted account at the Federal Reserve Bank or at an account at a trust department of a commercial bank or other financial institution not owned or controlled by the depository. The City's deposits in banks at December 31, 2014 were entirely covered by federal depository insurance or by surety bonds and collateral in accordance with Minnesota Statutes. B. INVESTMENTS The City may also invest idle funds as authorized by Minnesota Statutes Nolows: • Direct obligations or obligations guaranteed by the United States or its agencies • Shares of investment companies registered under the Federal Investment Company Act of 1940 and received the highest credit rating, is rated in one of the two highest rating categories by a statistical rating agency, and all of the investments have a final maturity of thirteen months or less • General obligations rated "A" or better; revenue obligations rated "AA" or better • General obligations of the Minnesota Housing Finance Agency rated "A" or better • Banker's acceptances of United States banks eligible for purchase by the Federal Reserve System • Commercial paper issued by United States banks corporations or their Canadian subsidiaries, of highest quality category by a least two nationally recognized rating agencies, and maturing in 270 days or less • Guaranteed investment contracts guaranteed by United States commercial banks or domestic branches of foreign banks or United States insurance companies if similar debt obligations of the issuer or the collateral pledged by the issuer is in the top two rating categories • Repurchase or reverse purchase agreements and securities lending agreements financial institutions qualified as a "depository" by the government entity, with banks that are members of the Federal Reserve System with capitalization exceeding $10,000,000, a primary reporting dealer in U.S. government securities to the Federal Reserve Bank of New York, or certain Minnesota securities broker-dealers • Any security which is an obligation of a school district with an original maturity not exceeding 13 months and (i) rated in the highest category by a national bond rating service or (ii) enrolled in the credit enhancement program pursuant to section 126C.55. Investments Held with Broker — 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. Information about the sensitivity of the fair values of the City's investments to market interest rate risk fluctuations is provided by the following table that shows the distribution of the City's investments by maturity: 44 CITY OF LINO LAKES, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2014 Note 2 DEPOSITS AND INVESTMENTS (CONTINUED) B. INVESTMENTS (CONTINUED) 12 Months 13 to 24 25 to 60 More than Type Total or Less Months Months 60 Months Minnesota Municipal Money Market Trust Fund $ 252,220 $ 252,220 $ - $ $ - Federal Home Loan Bank 1,375,394 275,017 - 1,100,377 Federal Home Loan Mortgage Corp. 300,167 - - 300,167 - Federal National Mortgage Assn. 1,995,937 - - - 1,995,937 Negotiable CDs 16,947,235 10,866,000 4,303,032 1,778,203 - Municipal Bonds 9,123,402 - 1,006,501 6,127,188 1,989,713 Mutual Fund 1,528,538 1,528,538 - - - Total $ 31,522,893 $ 12,921,775 $ 5,309,533 $ 8,205,558 $ 5,086,027 Credit Risk Generally, 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. The following chart summarizes year-end ratings for the City's investments as rated by Moody's Investors Service: Credit Type Quality Rating Amount Minnesota Municipal Money Mar ` . Trust Fund _ Aa2 $ 252,220 Federal Home Loan Bank Aaa/AA+ 1,375,394 Federal Home Loan Mortgage Corp.. Aaa/AA+ 300,167 Federal National Mortgage Assn.,Aaa/AA+ 1,995,937 Negotiable CDs Not i�� Not Rated 16,947,235 Municipal Boni���. " �1.. ��p A-Aaa 9,123,402 Mutual Fund Q, Not Rated 1,528,538 Total $ 31,522,893 The Minnesota Municipal Money Market Fund Trust is a common law trust organized in accordance with the Minnesota Joint Powers Act, which invests only in investment instruments allowable under Minnesota statutes as described on the previous page. Its investments are valued at amortized cost, which approximates market value in accordance with Rule 2a-7 of the Investment Company Act of 1940. The amortized cost method of valuation values a security at its cost on the date of purchase and thereafter assumes a constant amortization to maturity of any discount or premium, regardless of the impact of fluctuating interest rates on the fair value of instruments. The Minnesota Municipal Money Market Trust Fund does not have its own credit rating. MBIA, Inc., who administers the Minnesota Municipal Money Market Fund Trust holds an organization credit rating of Aa2. For an investment, custodial credit risk is the risk that, in the event of failure of the counterparty, the City will not be able to recover the value of its investment or collateral securities that are in the possession of an outside party. The City's investment policy doesn't specifically address custodial credit risk. 45 CITY OF LINO LAKES, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2014 Note 2 DEPOSITS AND INVESTMENTS (CONTINUED) B. INVESTMENTS (CONTINUED) Concentration of Credit Risk The City places no limit on the amount that it may invest in any one issuer. The following is a list of investments which individually comprise more than 5% of the City's total investments: Type Amount Percentage Federal National Mortgage Assn. $ 1,995,937 6.33% Note 3 CAPITAL ASSETS Capital asset activity for the year ended December 31, 2014 w: Beginning Balance Governmental Activities: Capital Assets, Not Being Depreciated: Land $ 3,275,8 Capital Assets, Being Depreciated Ending Decreases Balance - $ 3,275,859 Buildings 6,726,117 _Qhh- 39,502 - 6,765,619 Office Equipment and Furniture 1,383,032 35,340 (26,911) 1,391,461 Vehicles 2,542,950 375,422 (19,650) 2,898,722 Machinery and Shop Equipment 920,595 40,125 960,720 Other Equipment 952,447 - - 952,447 Infrastructure 78,607,804 - 78,607,804 Total Capital Assets, Being Depreciated 91,132,945 490,389 (46,561) 91,576,773 Accumulated Depreciation for: ii Buildings �������� �_ (3,424,201) (224;579) (3,648;780) Office Equipment and Fu � 1 !' �������• (975,416) (77,957) - (1,053,373) Vehicles (1,478,385) (269,957) 19,650 (1,728,692) Machinery and Shop Equipm a (580,350) (43,983) 26,911 (597,422) Other Equipment # # #�vs (769,747) (14,896) - (784,643) Rl. Infrastructure (49325732 ) ,, (2,309,099) (51,634,831) Total Accumulated Depreciation (56,553,831) (2,940,471) 46,561 (59,447,741) Total Capital Assets, Being Depreciated, Net 34,579,114 (2,450,082) - 32,129,032 Governmental Activities Capital Assets, Net $ 37,854,973 $ (2,450,082) $ $ 35,404,891 46 CITY OF LINO LAKES, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2014 Note 3 CAPITAL ASSETS (CONTINUED) Business -Type Activities: Capital Assets, Being Depreciated: Buildings Machinery and Shop Equipment Water and Sewer Lines Total Capital Assets, Being Depreciated Accumulated Depreciation for: Buildings Machinery and Shop Equipment Water and Sewer Lines Total Accumulated Depreciation Total Capital Assets, Being Depreciated, Net Business -Type Capital Assets, Net Beginning Ending Balance Increases Decreases Balance Public Services 2,409,552 Parks, Recreation and Forestry $ 48,690 $ $ $ 48,690 545,511 - 545,511 41,495,364 41,495,364 42,089,565 42,089,565 (48,690) - (48,690) (312,584) (21,899) (334,483) (13,305,007) (845,363) (14,150,370) (13,666,281) (867,262) (14,533,543) 28,423,284 (867,262) 27,556,022 $ 28,423,284 $ (867,262) $ $ 27,556,022 Depreciation expense charged to functions/programs of the pri, government as follows: Governmental Activities: General Government $ 237,834 Public Safety 144,301 Public Services 2,409,552 Parks, Recreation and Forestry 148,284 Community DevelopmentV.1111:11 111111- 500 Total Depreciation Expense, Governmental�Activities $ 2,940,471 Business -type Activities . I,# Water Sewer Total Depreciation Expense, Governmental Activities 47 $ 422,674 444,588 $ 867,262 CITY OF LINO LAKES, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2014 Note 4 CITY INDEBTEDNESS City indebtedness at December 31, 2014 is composed of the following: Governmental Activities: General Obligation Bonds: 2012A Equipment Certificates 2013A Equipment Certificates 2014A Equipment Certificates G.O. Tax Abatement Bonds, Series 2006C G.O. Utility Revenue Bonds, Series 2006D G.O. CIP Refunding Bonds, Series 2006E G.O. Tax Increment Financing Bonds, Series 2007A G.O. Refunding Bonds, Series 2012A Total General Obligation Bonds Special Assessment Bonds: G.O. Improvement Bonds, Series 2005A G.O. Improvement Refunding Bonds, Series 2005B G.O. Improvement & Utility Revenue Refunding Bonds, Series 2010A G.O. Improvement Bonds, Series 2013A G.O. Improvement Bonds, Series 2014A Total Special Assessment Bonds Total Bonds Note Payable - Anoka Cor Unamortized Bond Discos Unamortized Bond Premia Compensated Absences Pa Other Post Employment B Total Governmental Business -Type Activities: Revenue Bonds: Compensated Absences 48 N/A $ 52,790 Final Issue Maturity Interest Original Payable Date Date Rate Issue 12/31/2014 2/1/2012 12/31/2014 1.00% 150,000 51;000 2/1/2013 12/31/2015 1.00% 193,000 130,000 2/15/2014 12/31/2017 1.00% 495,000 495,000 8/15/2006 2/1/2023 4.00%-4.30% 2,460,000 2,080,000 8/15/2006 2/1/2017 4.00%-4.15% 570,000 195,000 11/1/2006 2/1/2018 4.00% 2,990,000 1,570,000 7/15/2007 2/1/2024 4.00%-4.125% 4,215,000 2,765,000 11/15/2012 2/1/2024 1.00%-2.00% 2,015,000 1,945,000 o. ji'�qAna 13,208,000 9,231,000 11/1/2005 2/1/2021 4.35%-5.15% 5,550,000 3,140,000 11/1/2005 2/1/2015 3.75%-5.00% 3,755,000 420,000 7/9/2010 2/1/2020 2.00%-3.00% 1,000,000 625,000 7/15/2013 2/1/2024 1.25%-4.00% 615,000 615,000 11/20/2014 2/1/2026 0.40%-2.30% 2,645,000 2,645,000 13,815,000 7,445,000 27,023,000 16,676,000 8/1/2009 8/1/2024 4.00%-3.70% 4,260,000 2,080,000 (45,490) (32,684) �( 202,370 28,861 N/A 635,995 N/A 91,023 i± $ 31,439,880 $ 19,479,195 48 N/A $ 52,790 CITY OF LINO LAKES, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2014 Note 4 CITY INDEBTEDNESS (CONTINUED) The following is a schedule of changes in City indebtedness for the year ended December 31, 2014: Governmental activities: Bonded debt: General Obligation Special Assessment Unamortized Bond Discounts Unamortized Bond Premiums Note Payable - Anoka County Compensated Absences Payable Other Post Employment Benefit Plan Total Governmental Activities Business -Type Activities: Compensated Absences Payable Total Payable 12/31/2013 Issues Payable Payments 12/31/2014 Due Within One Year $ 9,865,000 $ 495,000 $ 1,129,000 $ 9,231,000 $ 1,431,000 5,720,000 2,645,000 920,000 7,445,000 960,000 (22,683) (12,564) (2,563) (32,684) - 50,835 21,974 28,861 - 3,695,000 - 1,615,000 2,080,000 360,000 614,536 531,848 510,389 635,995 412,953 83,969 7,054 - 91,023 - 20,006,657 3,666,338 4,193,800 19,479,195 3,163,953 2018 pp .c!t�R� ifa 405,000 49,565 54,182 46,159 47,551 52,790 36,726 $ 20,060,839 $ 3,712,497 „ 4,241,351 $ 19,531,985 $ 3,200,679 All long-term bonded indebtedness outstanding at December 31, 2014 is backed by the full faith and credit of the City, including special assessment bond issues. Minimum annual principal and interest payments required to retire long-term debt, not including compensated absences payable are as follows. Description and Restrictions of Long -Term Debt General Obligation Bonds - The bonds were issued for improvements or projects which benefited the City as a whole and are, therefore, repaid from ad valorem levies. Special Assessment Bonds - These 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. Note Payable - Anoka County 2009F - This note was used to finance improvement projects at the I -15E and County State Highway 14 interchange and will be repaid primarily with special assessments levied on the properties benefiting from the improvements. 49 Bonded Debt Notes Payable Total Principal Interest - Principal Interest Principal Interest Years Ending December 31, 2015 $ 2,391,000 S 500,315 $ 360,000 $ 79,565 $ 2,751,000 $ 579,880 2016 2,122,000 429,419 375,000 70,166 2,497,000 499,585 2017 2,413,000 358,191 390,000 60,164 2,803,000 418,355 2018 2,030,000 287,877 405,000 49,565 2,435,000 337,442 2019 1,670,000 258,014 420,000 13,359 2,090,000 271,373 2020-2024 5,855,000 386,123 130,000 46,415 5,985,000 432,538 2025-2026 195,000 3,048 - - 195,000 3,048 Total $ 16,676,000 $ 2,222,987 $ 2,080,000 $ 319,234 $ 18,756,000 $ 2,542,221 Description and Restrictions of Long -Term Debt General Obligation Bonds - The bonds were issued for improvements or projects which benefited the City as a whole and are, therefore, repaid from ad valorem levies. Special Assessment Bonds - These 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. Note Payable - Anoka County 2009F - This note was used to finance improvement projects at the I -15E and County State Highway 14 interchange and will be repaid primarily with special assessments levied on the properties benefiting from the improvements. 49 CITY OF LINO LAKES, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2014 Note 4 CITY INDEBTEDNESS (CONTINUED) Description and Restrictions of Long -Term Debt (Continued) Revenue Bonds — These bonds were issued to finance various improvements in the water fund and will be repaid primarily from pledged revenues derived from the constructed assets. In November 2014, the City issued General Obligation Bonds of $2,645,000 to fund various street and utility improvements within the City and improvements to the City's water system, including construction of a new well and well house. Approximately $1,510,000 of special assessments are expected to be filed related to the improvement portion of the bond. Net revenues of the City's water utility will repay the additional bond indebtedness. The bond was issued at a rate of 0.40%. The bonds will mature in 2026. Liability for Compensated Absences — This liability represents vested benefits earned by governmental fund employees through the end of the year which will be paid or used in future periods. For the governmental activities, compensated absences and other postemployment benefit liability are generally liquidated by the general fund. The liability for Proprietary Fund employees is included in the accrued liabilities of those funds. Note 5 LEGAL DEBT MARGIN;„a. The City is subject to a statutory limitation by the State of Minnesota for bonded indebtedness payable principally from property taxes. The City of Lino Lakes' legal debt margin for 2014 is computed as follows: 4 12/31/2014 Market Value $ 1,509,921,169 Applicable Percentage a a' Debt Limit��h Amount of Debt Applicable to Debt Lirni' Total Bonded Debt Less: Special Assessment Bonds Tax Abatement Bonds Utility Revenue Bonds Tax Increment Financing Bonds Total Debt Applicable to Debt Limit Legal Debt Margin 50 3.0% 45,297,635 16,676,000 (7,445,000) (2,080,000) (195,000) (2,765,000) 4,191,000 $ 41,106,635 CITY OF LINO LAKES, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2014 Note 6 DEFINED BENEFIT PENSION PLANS — STATEWIDE A. PLAN DESCRIPTION All full-time and certain part-time employees of the City of Lino Lakes are covered by defined benefit pension plans administered by the Public Employees Retirement Association of Minnesota (PERA). PERA administers the General Employees Retirement Fund (GERF) and the Public Employees Police and Fire Fund (PEPFF) which are a cost-sharing, multiple -employer retirement plan. This plan is established and administered in accordance with Minnesota Statutes, Chapter 353 and 356. GERF members belong to either the Coordinated Plan or the Basic Plan. Coordinated Plan members are covered by Social Security and Basic Plan members are not. All new members must participate in the Coordinated Plan. All police officers, firefighters and peace officers who qualify for membership by statute are covered by the PEPFF. PERA provides retirement benefits as well as disability benefits to members, and benefits to survivors upon death of eligible members. Benefits are established by State Statute, and vest after three years of credited service. The defined retirement 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 and Basic Plan members. The retiring member receives the higher of step -rate benefit accrual formula (Method 1) or a level accrual formula (Method 2). Under Method 1, the annuity accrual rate for a Basic Plan member is 2.2% of average salary for each of the first 10 years of service and 2.7% for each remaining year. The annuity accrual rate for a Coordinated Plan member is 1.2% of average salary for each of the first 10 years and 1.7% for each remaining year. Under Method 2, the annuity accrual rate is 2.7% of average salary for Basic Plan members and 1.7% for Coordinated Plan members for each year of service. For PEPFF members, the annuity accrual rate is 3.0% for each year of service. For GERF and PEPFF members hired prior to July 1, 1989 whose annuity is calculated using Method 1, a full annuity is available when age plus years of service equal 90. Normal retirement age is 65 for Basic and Coordinated members hired prior to July 1, 1989. Normal retirement age is the age for unreduced Social Security benefits capped at 66 for coordinated members hired on or after July 1, 1989. A reduced retirement annuity is also available to eligible members seeking early retirement. There are different types of annuities available to members upon retirement. A single -life annuity is a lifetime annuity that ceases upon the death of the retiree, no survivor annuity is payable. There are also various types of joint and survivor annuity options available which will be payable over joint lives. Members may also leave their contributions in the fund upon termination of public service in order to qualify for a deferred annuity at retirement age. Refunds of contributions are available at any time to members who leave public service, but before retirement benefits begin. The benefit provisions stated in the previous paragraphs of this section are current provisions and apply to active plan participants. 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. PERA issues a publicly available financial report that includes financial statements and required supplementary information for GERF and PEPFF. That report may be obtained on the internet at www.nmpera.org, by writing to PERA at 60 Empire Drive #200, St. Paul, Minnesota, 55103-2088 or by calling (651) 296-7460 or 1-800-652-9026. 51 CITY OF LINO LAKES, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2014 Note 6 DEFINED BENEFIT PENSION PLANS — STATEWIDE (CONTINUED) B. FUNDING POLICY Minnesota Statutes, Chapter 353 sets the rates for employer and employee contributions. These statutes are established and amended by the state legislature. The City makes annual contributions to the pension plans equal to the amount required by state statutes. GERF Basic Plan members and Coordinated Plan members are required to contribute 9.10% and 6.25% respectively, of their annual covered salary. PEPFF members were required to contribute 9.6% of their annual covered salary. The City is required to contribute the following percentages of annual covered payroll: 11.78% for Basic Plan members, 7.25% for Coordinated Plan members, and 14.4% for PEPFF members. The City's contributions to the General Employees Retirement Fund for the years ended December 31, 2014, 2013, and 2012 were $162,934, $160,392, and $164,317, respectively. The City's contributions to the Public Employees Police & Fire Fund for the years ended December 31, 2014, 2013, and 2012 were $314,426, $290,737, and $315,541, respectively. The City's contributions were equal to the contractually required contributions for each year as set by state statute. a�gn Note 7 METROPOLITAN COUNCIL ENVIRONMENTAL SERVICES During 1971, the Metropolitan Waste Control Commission (MWCC) was organized to provide for consolidation of the sanitary sewer collection, treatment and disposal in the seven county metropolitan area surrounding Minneapolis and St. Paul. Previously, these operations were maintained by the city governments on an individual or collective basis. The MWCC merged with the Metropolitan Council during 1994 to form Metropolitan Council Wastewater Services (MOWS) and is now called the Metropolitan Council Environmental Services (MCES). The MCES bills the City annually based upon estimated volume and budgeted costs. The City follows the accounting policy of recognizing these charges as an expense of the sewer utility operation in the year for which they are billed. Note 8 STEWARDSHIP COMPLIANCE AND ACCOUNTABILITY A. DEFICIT FUND BALANCES The City has deficit fund balances at December 31, 2014 as follows: Fund Balance The City intends to fund these deficits through future tax levies, special assessment levies, tax increments, transfers from other funds, and various other sources. 52 Deficit G.O. Improvement Bonds 2005A (2,493,684) Dedicated Parks $ (251,933) 21st Ave. Extension 1-13 (193,082) Tax Increment Financing 1-11 (771,119) Fire House House #2 1-14 (105,685) Birch St Sanitary Sewer (11,331) Shenandoah Street Reconstruction (32,271) Improvement Bonds 2013A (16,746) The City intends to fund these deficits through future tax levies, special assessment levies, tax increments, transfers from other funds, and various other sources. 52 CITY OF LINO LAKES, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2014 Note 8 STEWARDSHIP COMPLIANCE AND ACCOUNTABILITY (CONTINUED) B. EXPENDITURES IN EXCESS OF BUDGET The following is a listing of expenditure categories that exceed budget appropriations: 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. 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, 2014. Liti ag tion — The City, in connection with the normal conduct of its affairs, is involved in various claims, judgments, and litigation. As of December 31, 2014 any potential affect this may have on the City is not estimable, however it is not expected to have a material effect on the financial statements of the City. Labor Contracts — The City has various employees that are covered under labor agreements, that are subject to collective bargaining. The status of labor contracts in the City is as follows: Bargaining Unit LELS - Patrol LELS - Patrol 49ers - Public Works AFSCME Non -unionized Employees Total Employees Number of Expiration Date of Employees Current Contract 17 5 15 17 8 62 53 December 31, 2015 December 31, 2015 December 31, 2015 December 31, 2015 Budget Actual Excess General Fund: General Government Buildings $ 419,163 $ 431,605 $ (12,442) Fire Protection 558,687 563,412 (4,725) Recreation 297,227 298,506 (1,279) Solid Waste Abatement 64,239 75,416 (11,177) Planning and Zoning Commission 112,088 114,285 (2,197) Program Recreation Special Revenue Fund: Supplies 38,250 43,815 (5,565) Other Services and Charges - 1,656 (1,656) Note 9 CONTINGENCIES 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. 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, 2014. Liti ag tion — The City, in connection with the normal conduct of its affairs, is involved in various claims, judgments, and litigation. As of December 31, 2014 any potential affect this may have on the City is not estimable, however it is not expected to have a material effect on the financial statements of the City. Labor Contracts — The City has various employees that are covered under labor agreements, that are subject to collective bargaining. The status of labor contracts in the City is as follows: Bargaining Unit LELS - Patrol LELS - Patrol 49ers - Public Works AFSCME Non -unionized Employees Total Employees Number of Expiration Date of Employees Current Contract 17 5 15 17 8 62 53 December 31, 2015 December 31, 2015 December 31, 2015 December 31, 2015 CITY OF LINO LAKES, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2014 Note 10 DEFERRED AD VALOREM TAX LEVIES - BONDED DEBT General Obligation bond issues sold by the City are financed by ad valorem tax levies and special assessment bond issues sold by the City 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. These future scheduled tax levies are not shown as assets in the accompanying financial statements at December 31, 2014. Future scheduled tax levies for all bonds outstanding at December 31, 2014 totaled $14,529,317. Note 11 FUND BALANCEI�� At December 31, 2014, the City had various fund balances restricted, committed, or assigned through legal restriction and City Council authorization. Major fund balance appropriations at December 31, 2014 are shown on the various balance sheets as segregations of the fund balance. The fund balances are as follows: Note 12 SHARE IN GAS FRANCHISE PROFITS The City receives a share of the gross billing for natural gas sales by a neighboring City, which provides service within the City of Lino Lakes. The amount reported as revenue in the General Fund during fiscal year 2014 was $71,015. 54 Total Nonspendable Restricted Committed Assigned Unassigned General Fund: $ 5,053,064 $ - $ $ $ $ 5,053,064 Prepaid Items 253,471 253,471 - Total General Fund 5,306,535 253,471 5,053,064 G.O. Improvement Bonds 2005A: Deficit Fund Balance (2,493,684) - (2,493,684) Improvement Bonds 2009F: Debt Service 34,899 34,899 Municipal State Aid: Construction Projects 3,922,220 - 3,922,220 Area and Unit Charge: Advances to Other Funds 374,706 374,706 Construction Projects 4,008,971 4,008,971 Total Area and Unit Charge 4,383,677 4,383,677 Nonmajor Governmental Funds: Prepaid Items 1,302 1,302 - - Economic Development - Loan Receivable 225,000 - 225,000 Corpus of Permanent Fund 100,000 100,000 - Program Recreation 112,747 - 112,747 Cable TV Fund 39,331 39,331 Blue Heron Days 11,321 11,321 Federal Narcotics 39,647 39,647 State Narcotics 5,811 5,811 DUI Forfeitures 1,528 1,528 Environmental Improvements 28,734 28,734 - Debt Service 2,466,840 2,483,586 - (16,746) Construction Projects 9,721,876 - 9,721,876 Deficit Fund Balance (1,365,421) (1,365,421) Total Nonmajor Funds 11,388,716 101,302 2,737,320 210,385 9,721,876 (1,382,167) Total Fund Balances $ 22,542,363 $ 354,773 $ 2,772,219 $ 210,385 $ 18,027,773 $ 1,177,213 Note 12 SHARE IN GAS FRANCHISE PROFITS The City receives a share of the gross billing for natural gas sales by a neighboring City, which provides service within the City of Lino Lakes. The amount reported as revenue in the General Fund during fiscal year 2014 was $71,015. 54 CITY OF LINO LAKES, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2014 Note 13 INTERFUND RECEIVABLE AND PAYABLES The purpose of the interfund receivable and payable balances is for the elimination of negative cash between funds and at December 31, 2014 are as follows: Governmental Activity: G.O. Improvement Bonds 2005A Other Nonmaj or Governmental Funds Business -type Activity: Sewer Fund Receivable 2,958,421 559,110 $ 3,517,531 Payable $ 2,494,643 1,022,888 $ 3,517,531 Interfund receivable and payable balances not expected to be repaid within one year are reported as advances to and from other fund and at December 31, 2014 are as follows: Governmental Activity: Area and Unit Charge Other Nonmajor Governmental Funds Receivable $ 374,706 $ 374,706 Payable 374,706 $ 374,706 The purpose of the advance from the Area and Unit Charge Fund is to temporarily finance projects in the Dedicated Parks Fund. Note 14 INTERFUND TRANSFERS Individual fund transfers for fiscal year 2014 are as follows: Interfund transfers are other financing sources and uses within the fund financial statements. The purpose of the transfers is to provide funding for capital improvement projects, capital outlay, and debt service as well as to open and close funds. 55 Transfer In Transfer Out Governmental Activity: General Fund $ 10,000 $ (565,196) G.O. Improvement Note 2009A 141,838 - Improvement Bonds of 2009F 121,012 Area and Unit Charge - (415,362) Municipal State Aid - (854,778) Other Nonmajor Governmental Funds 2,211,106 (703,904) Total Governmental Activity 2,608,534 (2,539,240) Business -type Activity: Water Fund - (34,647) Sewer Fund - (34,647) Total Business -Type Activity - (69,294) Total $ 2,608,534 $ (2,608,534) Interfund transfers are other financing sources and uses within the fund financial statements. The purpose of the transfers is to provide funding for capital improvement projects, capital outlay, and debt service as well as to open and close funds. 55 CITY OF LINO LAKES, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2014 Note 15 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 •' xcess of various amounts. The City retains risk for the deductible portion of the insurance policies and for exclusions from the insurance policies. These amounts are considered immaterial to the financial statements..-' The City continues to carry commercial insurance health insurance. for all other ri disability and employee 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 16 PROPERTY UNDER LEASE AGREEMENT The City entered into an agreement to lease space within the City Hall Complex to New Creations Child Care and Learning Center, LLC. The lease is dated July 1, 2014 and continues through June 30, 2019. The lease requires escalating annual lease payments of between $5.94 and $8.65 per square foot over the lease term, for a total of $325,021. Property under operating lease and held for lease consist of the following: 2014 Building $ 929,970 Less: Accumulated Depreciation (464,985) Total $ 464,985 Approximate future minimum lease payments receivable under the noncancelable operating lease are as follows: Year Ending December 31, 2015 2016 2017 2018 2019 56 Amount 59,020 71,091 73,223 75,420 38,267 $ 317,021 CITY OF LINO LAKES, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2014 Note 17 CONDUIT DEBT OBLIGATIONS The City has issued Industrial Development Revenue Bonds and Commercial Revenue Notes to provide financial assistance to private -sector entities for the acquisition and construction of industrial and commercial facilities which are deemed to be in the public interest. The bonds are secured by the property financed and are payable solely from payments on the underlying mortgage loans. Upon repayment of the bonds, ownership of the acquired facilities transfers to the private sector entity served by the bond issue. The City is not obligated in any manner for the repayment of the bonds. Accordingly, the bonds are not reported as liabilities in the accompanying financial statements. As of December 31, 2014, one series of Industrial Revenue Bonds was outstanding with an aggregate remaining principal balance of $420,000, and one series of Commercial Revenue Notes was outstanding with an aggregate remaining principal balance of $1,906,323. Note 18 JOINT VENTURES Fire The Centennial Fire District (the District) was established under a joint powers agreement between the City of Lino Lakes and two other cities. The general purpose of the District is to provide fire protection services including, but not limited to, fire prevention, firefighting and rescue service. Each member city is entitled to appoint two commissioners to the District's Board. Each calendar year, participating cities are to pay the District its share of the total operating and capital budget in accordance with a funding formula contained in Section VII of the joint powers agreement. The funding formula takes into account each city's average number of calls, population, and total market value. During 2014, the City of Lino Lakes' contributions to the District were as follows: Operating $ 507,713 Capital 85,250 Total$ 592,963 aa6nns'`.: The audited financial statements of the District as of December 31, 2014 can be reviewed upon request of the Centennial Fire District. In January 2014 the City Council voted to start the process to withdraw from the District which will be effective January 27, 2016. The City is currently exploring options for fire protection starting in January 2016. Anoka County The City of Lino Lakes has a joint powers agreement with Anoka County for the reconstruction of County State Aid Highway 14 (Main Street) and I -35E Interchange County Project. 57 CITY OF LINO LAKES, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2014 Note 18 OTHER POSTEMPLOYMENT BENEFIT PLAN At December 31, 2008, the City adopted Governmental Accounting Standards Board (GASB) Statement No. 45, Accounting and Financial Reporting by Employers for Postemployment Benefits Other than Pensions. The City engaged an actuary to determine the City's liability for postemployment healthcare benefits other than pensions as of January 1, 2014. A. PLAN DESCRIPTION The City provides benefits for retirees as required by Minnesota Statute §471.61 subdivision 2b. 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. Pursuant to the provisions of the plan, retirees are required to pay the total premium cost. As of December 31, 2014 there were approximately 48 active participants and 6 retired participants receiving benefits from the City's health plans. B. FUNDING POLICY The City funds its OPEB obligation on a pay as you go b. $21,494 to the plan. C. ANNUAL OPEB COST AND NET OPEB OBLIGATION 2014, the City contributed The City's annual other postemployment benefit (OPEB) cost (expense) is calculated based on the annual required contribution (ARC), an amount actuarially determined in accordance with the parameters of GASB Statement 45. The ARC represents a level of funding that, if paid on an ongoing basis, is projected to cover normal cost each year and amortize any unfunded actuarial liabilities over a period not to exceed thirty years. The following table shows the components of the City's annual OPEB cost for the year, the amount actually paid from the plan, and changes in the City's net OPEB obligation. Annual Required Contribution $ 29,029 Interest on Net OPEB Obligation 897 Adjustment to Annual Required Contribution (3,458) Annual OPEB Cost (Expense) 26,468 Contributions Made (19,414) Increase in Net OPEB Obligation 7,054 Net OPEB Obligation - Beginning of Year 83,969 Net OPEB Obligation - End of Year $ 91,023 The City's annual OPEB cost, the percentage of the annual OPEB cost contributed to the plan, and the net OPEB obligation for 2014 and the two preceding years: Percentage Fiscal Annual of Annual Net Year OPEB OPEB Cost OPEB Ended 12/31/2012 12/31/2013 12/31/2013 Cost $ 29,610 27,437 26,468 58 Contributed 65.2% 77.6% 73.3% Obligation $ 77,871 83,969 91,023 CITY OF LINO LAKES, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2014 Note 18 OTHER POSTEMPLOYMENT BENEFIT PLAN (CONTINUED) D. FUNDED STATUS AND FUNDING PROGRESS As of January 1, 2014, the most recent actuarial valuation date, the City's unfunded actuarial accrued liability (UAAL) was $547,626. The annual payroll for active employees covered by the plan in the actuarial valuation was $5,009,531 for a ratio of UAAL to covered payroll of 10.9%. Actuarial valuations of an ongoing plan involve estimates of the value of reported amounts and assumptions about the probability of occurrence of events far into the future. Examples include assumptions about future employment, mortality, and healthcare cost trends. Amounts determined regarding the funded status of the plan and the annual required contributions of the employer are subject to continual revision as actual results are compared with past expectations and new estimates are made about the future. The schedule of funding progress, presented as required supplementary information following the notes to the financial statements, presents multiyear trend information about whether the actuarial value of plan assets is increasing or decreasing over time relative to the actuarial accrued liabilities for benefits. E. ACTUARIAL METHODS AND ASSUMPTIONS ' Projections of benefits for financial reporting purposes are based on the "substantive plan (the plan as understood by the employer and plan members) and include the types of benefits provided at the time of each valuation and the historical pattern of sharing of benefit costs between the employer and plan members to that point. The actuarial methods and assumptions used include techniques that are designed to reduce the effects of short-term volatility in actuarial accruedliabilities and the actuarial value of assets, consistent with the long-term perspective of the calculations. In the January 1, 2014 actuarial valuation, the projected unit credit actuarial cost method was used. The actuarial assumptions included a 1% investment rate of return (net of administrative expenses), which is a blended rate of the expected long-term investment returns on plan assets and on the employer's own investments calculated based on the funded level of the plan at the valuation date. The initial healthcare trend rate was 8%, decreasing to an ultimate rate of 3% after six years. The UAAL is being amortized as a level percentage of projected payrolls on an open basis. The remaining amortization period at December 31, 2014 was not to exceed 30 years. 59 REQUIRED SUPPLEMENTARY INFORMATION CITY OF LINO LAKES, MINNESOTA GENERAL FUND SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL Year Ended December 31, 2014 Revenue: General property taxes: Current and delinquent Fiscal disparities Excess tax increments Total general property taxes Licenses and permits: Business Non -business Total licenses and permits Intergovernmental: State: Market value credit Police state aid MSA maintenance Other County/Regional: Solid waste Other Total intergovernmental Special assessments: Penalties and Interest Charges for services: General government Planning/engineering .g Fees retained from collect 4 or other governments - SAC/s' Administrative charge - other Aerial map charge - other funds Public safety Total charges for services Fines and forfeits Investment earnings Change in market value Refunds Miscellaneous: Gas franchise fees Cable TV Donations Other Total miscellaneous Total revenue Statement 11 Page I of 6 2014 Variance with Final Budget Original Final Positive Budget Budget Actual (Negative) $ 7,218,922 $ 6,016,472 $ 6,095,902 $ 79,430 - 1,202,450 1,041,059 (161,391) - - 11,016 11,016 7,218,922 7,218,922 7,147,977 (70,945) 86,350 115,450 115,640 190 333,300 283,300 292,041 8,741 419,650 398,750 407,681 8,931 - - 4,024 4,024 165,000 179,000 179,718 718 230,000 240,000 240,977 977 35,000 35,000 9,481 (25,519) 35,000 65,000 75,982 10,982 4,000 4,000 1,882 (2,118) 469,000 523,000 512,064 (10,936) 15,000 15,000 15,701 701 10 3,600 3,600 2,033 (1,567) 10,000 35,000 33,815 (1,185) 1,000 1,000 1,349 349 50,000 50,000 50,000 - 5,000 5,000 5,580 580 151,500 166,500 221,049 54,549 221,100 261,100 313,826 52,726 140,500 120,500 119,715 (785) 30,000 40,000 30,506 (9,494) - - 17,503 17,503 25,000 25,000 32,135 7,135 50,000 65,000 71,015 6,015 25,000 25,000 25,000 - 5,000 10,000 5,245 (4,755) 11,000 27,400 30,225 2,825 91,000 127,400 131,485 4,085 8,630,172 8,729,672 8,728,593 (1,079) A CITY OF LINO LAKES, MINNESOTA GENERAL FUND SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL Year Ended December 31, 2014 Expenditures: General government: Mayor and council: Current: Personal services Supplies Other services and charges Contractual services Total mayor and council Elections: Current: Personal services Supplies Other services and charges Contractual services Capital outlay Total elections Administration: Current: Personal services Other services and charges Contractual services Total administration Finance: Current: Personal services Supplies Other services and charges Contractual services Total finance Cable TV: Current: Personal services Supplies Capital outlay Total cable TV Consultants: Current: Legal Statement 11 Page 2 of 6 2014 Variance with Final Budget Original Final Positive Budget Budget Actual (Negative) $ 35,772 $ 44,772 $ 43,765 $ 1,007 - - 74 (74) 23,500 56,000 44,629 11,371 15,800 15,800 15,976 (176) 75,072 116,572 104,444 12,128 18,067 18,067 16,407 1,660 800 800 348 452 1,100 1,100 779 321 100 100 60 40 3,227 3,227 3,149 78 23,294 23,294 20,743 2,551 .a88882.J8884'48888. 354,770 340,549 340,691 (142) 25,360 25,360 14,671 10,689 6,500 19,500 18,384 1,116 386,630 385,409 373,751 11,658 294,319 294,319 294,057 262 900 900 629 271 118,600 118,600 108,049 10,551 100,900 100,900 99,136 1,764 514,719 514,719 501,871 12,848 1,734 1,734 1,647 87 50 50 - 50 500 500 225 275 2,284 2,284 1,872 412 140,000 165,000 162,754 2,246 61 CITY OF LINO LAKES, MINNESOTA GENERAL FUND SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL Year Ended December 31, 2014 Expenditures (continued): General government (continued): Engineering/planning: Current: Contractual services Charter commission: Current: Other services and charges General government buildings: Current: Personal services Supplies Other services and charges Contractual services Total general government buildings Total general government Public safety: Police: Current: Personal services Supplies Other services and charges Contractual services Capital outlay Total police Fire protection: Current: Personal services Other services and charges Contractual services Capital outlay Total fire protection Building inspection: Current: Personal services Supplies Other services and charges Contractual services Total building inspection Total public safety Statement 11 Page 3 of 6 2014 Variance with Final Budget Original Final Positive Budget Budget Actual (Negative) $ 101,900 $ 101,900 11 $ 87,144 $ 14,756 1,500 3,825 3,577 248 83,100 93,100 91,765 1,335 2,163 2,163 1,849 314 26,000 40,000 48,954 (8,954) 297,000 309,000 321,768 (12,768) 68,000 68,000 57,832 10,168 393,163 419,163 431,605 (12,442) 1,638,562 1,732,166 1,687,761 44,405 2,979,838 2,979,838 2,947,909 31,929 27,900 27,900 25,654 2,246 83,100 93,100 91,765 1,335 39,440 39,440 34,923 4,517 28,000 33,000 32,986 14 3,158,278 3,173,278 3,133,237 40,041 - 28,975 17,601 11,374 - 21,100 33,861 (12,761) 507,712 507,712 511,050 (3,338) - 900 900 - 507,712 558,687 563,412 (4,725) 206,383 173,383 168,347 5,036 750 750 515 235 7,650 7,650 5,497 2,153 500 10,500 7,710 2,790 215,283 192,283 182,069 10,214 3,881,273 3,924,248 3,878,718 46,917 62 CITY OF LINO LAKES, MINNESOTA GENERAL FUND SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL Year Ended December 31, 2014 Statement 11 Page 4 of 6 2014 Personal services ������������� Supplies �� Variance with 460,451 �� . 26,500 450,451 26,500 423,207 24,498 27,244 2,002 Final Budget Original Final 29,165 Positive Contractual services'.. Budget Budget Actual (Negative) Expenditures (continued): Total parks ���� 570,551 540,551 Public works: 47,982 Recreation: Streets: Current: Current: Personal services Personal services $ 569,461 $ 555,461 $ 550,324 $ 5,137 Supplies 115,000 11700 130,052 (13,052) Other services and charges 109,060 F 160 107,025 11,535 Contractual services 172,275 Fuge X2,275 155,654 16,621 Total streets 965,796109 tw6 943,055 20,241 Fleet: 297,227 298,506 (1,279) Total parks and recreation Current: 867,778 837,778 791,075 46,703 Personal services 109,424 109,424 105,293 4,131 Supplies 215,000 224,000 217,908 6,092 Other services and charges 48,880 58,880 57,818 1,062 Contractual services 7,500 12,000 12,013 (13) Total fleet 380,804 404,304 393,032 11,272 Total public works 1,346,600 1,367,600 1,336,087 31,513 Parks and recreation: Parks: Current: Personal services ������������� Supplies �� ����aa �� 460,451 �� . 26,500 450,451 26,500 423,207 24,498 27,244 2,002 Other services an rges ��° 47,900 42,900 29,165 13,735 Contractual services'.. 35,700 20,700 15,699 5,001 Total parks ���� 570,551 540,551 492,569 47,982 Recreation: Current: Personal services 279,577 279,577 281,100 (1,523) Supplies 2,500 2,500 2,095 405 Other services and charges 14,750 14,750 13,684 1,066 Contractual services 400 400 1,627 (1,227) Total recreation 297,227 297,227 298,506 (1,279) Total parks and recreation 867,778 837,778 791,075 46,703 63 CITY OF LINO LAKES, MINNESOTA GENERAL FUND SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL Year Ended December 31, 2014 Expenditures (continued): Conservation of natural resources: Forestry: Current: Personal services Supplies Other services and charges Contractual services Capital outlay Total forestry Environmental: Current: Personal services Supplies Other services and charges Contractual services Total environmental Solid waste abatement: 2014 Original Final Budget Budget Art77n1 Statement 11 Page 5 of 6 Variance with Final Budget Positive (Negative) $ 34,594 $ 34,594 $ 34,433 $ 161 1,250 1,250 745 505 400 400 115 285 5,500 5,500 8,514 (3,014) 5,000 5,000 - 5,000 46,744 46,744 43,807 2,937 (2,323) Total solid waste abatement 51,301 36,301 34,291 2,010 1,400 1,400 826 574 8,050 8,050 3,804 4,246 1,250 1,250 1,015 235 62,001 47,001 39,936 7,065 Current: oaf . ly, '-,88q@ pv Personal servicesaa1qNHHNP-&. hb'. 30,189 41,189 41,735 (546) Supplies - - 19 (19) Other services and charges 550 550 472 78 Contractual services 6,000 21,000 23,323 (2,323) Total solid waste abatement 36,739 64,239 75,416 (11,177) Total conservation of natural resources 145,484 157,984 159,159 (1,175) 64 CITY OF LINO LAKES, MINNESOTA GENERAL FUND SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL Year Ended December 31, 2014 Expenditures (continued): Community development: Community development: Current: Personal services Supplies Other services and charges Contractual services Total community development Economic development: Current: Personal services Supplies Other services and charges Contractual services Total economic development Planning and zoning commission: Current: Personal services Supplies Other services and charges Contractual services Total planning and zoning commission Total community devclopment Other : Contingency Total expenditures Revenue over expenditures Other financing sources (uses): Transfer in Transfer out Net increase (decrease) in fund balance Fund Balance - January 1 Fund balance - December 31 Statement 11 Page 6 of 6 2014 Variance with Final Budget Original Final Positive Budget Budget Actual (Negative) $ 198,551 $ 198,551 $ 187,304 $ 11,247 100 100 115 (15) 8,400 8,400 7,088 1,312 1,400 1,400 955 445 208,451 208,451 195,462 12,989 21,638 21,638 12,710 8,928 150 150 - 150 74,750 83,250 77,288 5,962 400 400 400 - 96,938 105,438 90,398 15,040 81,738 81,738 83,895 (2,157) 200 200 151 49 16,750 14,150 13,132 1,018 19,000 16,000 17,107 (1,107) 117,688 112,088 114,285 (2,197) 423,077 425,977 400,145 25,832 100,000 - - - 8,402,774 8,445,753 8,252,945 194,195 227,398 283,919 475,648 193,116 121,656 121,656 10,000 (111,656) (515,000) (565,000) (565,196) (196) $ (165,946) $ (159,425) (79,548) $ 81,264 65 5,386,083 $ 5,306,535 CITY OF LINO LAKES, MINNESOTA NOTE TO REQUIRED SUPPLEMENTARY INFORMATION December 31, 2014 Note 1 BUDGETS The General Fund budget is legally adopted on a basis consistent with U.S. Generally Accepted Accounting Principles. The legal level of budgetary control is at the department level. The following is a listing of expenditures that exceeded budget appropriations. General Fund: General government: General government buildings: Public safety Fire protection Parks and recreation: Recreation: Conservation of natural resources: Solid waste abatement Community development: Planning and zoning commission The excess expenditures we Actual in Final Excess of Budget Actual Budget $ 419,163 $ 431,605 $ 507,712 297,227 64,239 during 2014. 511,050 298,506 75,416 114,285 (12,442) (3,338) (1,279) (11,177) (2,197) CITY OF LINO LAKES, MINNESOTA Statement 12 SCHEDULE OF FUNDING PROGRESS FOR POSTEMPLOYMENT BENEFIT PLAN December 31, 2014 67 Actuarial UAAL as a Actuarial Accrued Percentage Actuarial Value of Liability Unfunded Funded Covered of Covered Valuation Assets (AAL) AAL Ratio Payroll Payroll Date (a) (b) (b -a) (a/b) (c) ((b-a)/c) 1/1/2008 $ - $ 329,191 $ 329,191 - $ 4,859,980 6.8% 1/1/2011 - 474,770 474,770 - 4,888,702 9.7% 1/1/2014 - 547,626 547,626 - 5,009,531 10.9% 67 Nonmaior Governmental Funds Special Revenue Funds Special Revenue Funds are used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for particular purposes. The City maintained the following nonmajor Special Revenue Funds during the year. Economic Development Authority - established to account for the receipt and uses of funds for economic purposes. Cable TV Fund - established to account for activities relating to their Cable TV. Program Recreation - established to account for various self-supporting recreational programs. Blue Heron Days - established to account for the activities associated with the Blue Heron Days festival. Federal Narcotics - established to account for activities associate with the the receipt and use of federal narcotics forfeitures. g»» - State Narcotics - established to account for activities associated with the receipt and use of state narcotics forfeitures. DUI Forfeitures - established to account activities associated with the receipt and use of DUI forfeitures. Debt Service Funds The Debt Service Funds 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 - 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 Proiect Funds Capital Project Funds account for the acquisition or construction of major capital facilities other than those financed by Proprietary Funds and Trust Funds. The City maintained the following nonmajor Capital Project Funds during the year: Building and Facilities Fund - to account for the activities associated with the maintenance and replacement of municipal buildings and facilities. Capital Equipment Revolving Fund - to account for proceeds from Equipment Certificates and funds held to purchase capital equipment. Closed Bond Fund - to account for excess funds from matured bond issues. Street Reconstruction - to account for the financing of future reconstruction of City streets. Sealcoating - to account for money received from levies, assessments, and developer deposits for future street sealcoating and overlay projects. Nonmaior Governmental Funds (Continued) Capital Proiect Funds (Continued) Surface Water Mana eg ment - to account for the financing of surface water management and storm water improvements. Birch Street Hodgson Road Improvement Fund - to account for costs to improve the intersection at Birch Street and Hodgson Road. Tax Increment Funds - to account for development projects financed with tax increments. Dedicated Parks - to account for the receipts and use of monies collected from dedicated parks fees. 135E Interschange Fund - to account for activity related to the 135E/CSAH 14 Interchange Reconstruction Project. Office Equipment Revolving - to account for the receipt and use of funds for office equipment purchases. :sasses--. Legacy Woods Edge Improvement Fund - the Legacy Woods Edge Improvement fund accounts for construction costs related to infrastructure improvements in the Legacy Woods Edge development. Traffic Signal Fund - the Legacy traffic signal charge fund accounts for costs associated with construction of traffic signals in the City. Otter Lake Road Exension Fund - this fund accounts for activities relating to the construction performed in the extension of the Otter Lake Road. 21st Ave Extension Fund - this fund accounts for activities relating to the construction performed in the extension of 21st Avenue within the City. Fire House #2 Construction Fund - this fund accounts for activities relating to the construction of Fire House #2. Well #6 Construction Fund - this fund accounts for activities relating to the construction of Well # 6 and well house. Awl Northpointe Improvements Fund - this fund accounts for activities relating to the construction of streets and utilities within the Northpointe development. Birch St/Centerville Rd Improvements Fund - this fund accounts for activities relating to the construction of street improvements and sanitary sewer extension in conjunction with Fire Station #2. 2015 Street Reconstruction Fund - this fund accounts for activities relating to the reconstruction of streets in the Shenandoah area of the City. Permanent Funds Permanent Funds are used to report resources that are legally restricted to the extent that only earnings, and not principal, may be used for purposes that support the City's programs. The City maintained the following nonmajor Permanent Fund during the year. Foxborough Environment Fund - established to account for the use of funds received for environmental maintenance and improvements in the Foxborough area. CITY OF LINO LAKES, MINNESOTA COMBINING BALANCE SHEET - NONMAJOR GOVERNMENTAL FUNDS December 31, 2014 Assets Cash and investments Accounts receivable Interfund receivable Taxes receivable: Delinquent Due from county Special assessments receivable: Delinquent Noncurrent Due from county Delinquent tax increment Long-term notes receivable Prepaid items Total assets Liabilities, Deferred Inflows of Resources and Fund Balance (Deficit) Liabilities: Interfund payable Accounts payable Salaries payable Contracts and retainage payable Advances from other funds Unearned revenue Total liabilities Deferred inflows of resources: Unavailable resources Fund balance (deficit): Nonspendable Restricted Committed Assigned Unassigned Total fund balance (deficit) Total liabilities, deferred inflows resources and fund balance (di Special Revenue Economic Development Cable TV Program Blue Heron Federal State Authority Fund Recreation Days Narcotics Narcotics $ $ 39,331 $ 116,876 $ 11,321 $ 39,647 $ 6,506 - 503 225,000 1)q� $ 225,000 $ 39,331 $ 11ffi'. 1 3„495 453 _ `684 11,321 $ 39,647 $ 6,506 ####a:,. - 1,302 - - - a�� 11,321 39,647 5,811 °391331 112,747 - - - 39,331 114,049 11,321 39,647 5,811 $ 39,331 $ 118,681 $ 11,321 $ 39,647 $ 6,506 M 695 695 ####a:,. - 1,302 - - - a�� 11,321 39,647 5,811 °391331 112,747 - - - 39,331 114,049 11,321 39,647 5,811 $ 39,331 $ 118,681 $ 11,321 $ 39,647 $ 6,506 M Statement 13 Page 1 of 4 Special Revenue (Continued) Debt Service Improvement Special Certificates Improvement Improvement Refunding Improvement Improvement DUI Revenue of Bonds of Bonds of Bonds of Bonds of Bonds of Forfeitures Subtotal Indebtedness 2002A 2002B 2003A 2003B 2005B $ 1,668 $ 215,349 $ 113,072 $ $ $ $ $ 429,829 503 - - - 2,990 2,287 2,230 1,860 - 167 35,845 1,271 225,000 . - 1,302 $ 1,668 $ 442,154 $ 118,292 $ $ $ $ 471,259 140 4,330 - 453 - 684 _ 140 5,467 - 2,990 38,299 - 1,302 - - 1,528 283,307 115,302 432,960 - 152,078 - - 1,528 436,687 115,302 432,960 $ 1,668 $ 442,154 S 118,292 $ S $ $ $ 471,259 CITY OF LINO LAKES, MINNESOTA COMBINING BALANCE SHEET - NONMAJOR GOVERNMENTAL FUNDS December 31, 2014 Assets Cash and investments Accounts receivable Interfund receivable Taxes receivable: Delinquent Due from county Special assessments receivable: Delinquent Noncurrent Due from county Long-term notes receivable Prepaid items Total assets Liabilities, Deferred Inflows of Resources and Fund Balance (Deficit) Liabilities: Interfund payable Accounts payable Salaries payable Contracts and retainage payable Advances from other funds Unearned revenue Total liabilities Deferred inflows of resources: Unavailable Resources Fund balance (deficit): Nonspendable Restricted Committed Assigned Unassigned Total fund balance (deficit) Total liabilities, deferred inflows resources and fund balance (d $ 231,984 $ 153,560 $ Debt Service (Continued) 223,948 $ 295,270 Tax Utility CIP Improvement and Abatement Revenue Refunding TIF Utility Revenue Improvement Bonds Bonds Bonds Bonds Refunding Bonds Bonds of 2006C 2006D 2006E 2007A 2010 2012A $ 231,984 $ 153,560 $ 848,690 $ 149,896 $ 223,948 $ 295,270 3,699 6,787 1,098 3,194 - 5,640 1,832 - 13,501 - - - 55,531 69,104 71,890 861,117 $ 149,896 $ $ 238,877 293,052 $ 370,090 $ 222,592 $ 3,699 69,032 6,787 69,104 72,988 153,560 854,330 149,896 223,948 297,102 153,560 854,330 149,896 223,948 297,102 $ 222,592 $ 861,117 $ 149,896 $ 293,052 $ 370,090 70 Statement 13 Page 2 of 4 Debt Service (Continued) Capital Projects Improvement GO Debt Capital Closed Bonds of Bonds Service Building and Equipment Bond Street 2013A 2014A Subtotal Facilities Revolving Fund Fund Reconstruction $ $ 21,310 $ 2,467,559 $ 509,321 $ 162,820 $ 681,595 $ 650,450 - 1,935,533 1,022,888 16,861 - 340 14,756 85 13,668 6,181 - 232,370 52,208 106,417 1,271 - - $ - $ 21,310 $ 2,746,485 $ 2,444,854 $ 162,820 $ 1,763,297 $ 756,867 $ 16,746 $ $ 16,746 $ - $ - $ S - - 6,712 3,184 16,746 16,746 6,712 3,184 - 262,899 - - 58,729 106,417 - 21,310 2,483,586 2,438,142 159,636 1,704,568 650,450 (16,746) - (16,746) - - - - (16,746) 21,310 2,466,840 2,438,142 159,636 1,704,568 650,450 $ $ 21,310 S 2,746,485 S 2,444,854 $ 162,820 $ 1,763,297 $ 756,867 71 CITY OF LINO LAKES, MINNESOTA COMBINING BALANCE SHEET - NONMAJOR GOVERNMENTAL FUNDS December 31, 2014 Capital Projects (Continued) Tax Tax Tax Surface Birch Street Increment Increment Increment Water Hodgson Road Financing Financing Financing Sealcoating Management Improvement 1-5 1-10 1-11 Assets Cash and investments $ 591,400 $ 494,339 $ $ 173,754 $ 189,037 $ Accounts receivable - - - - Interfund receivable Taxes receivable: Delinquent Due from county Delinquent tax increment - Special assessments receivable: Delinquent 3,505 Noncurrent 97,751 Due from county 1,387 Long-term notes receivable Prepaid items _ # Total assets $ 591,400 $ 596,982 $ _a8 ,$ 754 $ 189,037 $ Liabilities, Deferred Inflows of Resources 4{ and Fund Balance (Deficit)#1 Liabilities: # Interfund payable $ $ $ ., - $ $ $ 771,119 Accounts payable 18,422 26�, Salaries payable' Contracts and retainage payable 47,889 Advances from other funds - Unearned Revenue Total liabilities 66,311 20,873 771,119 Deferred inflows of resources: Unavailable Resources - 101,256 - Fund balance (deficit): i8iaA. Nonspendable Restricted Committed Assigned k525,08 474,853 173,754 189,037 Unassigned - - - (771,119) Total fund balance (deficit) 9 474,853 173,754 189,037 (771,119) Total liabilities, deferred inflows of resources and fund balance (deficit) $ 591,400 $ 596,982 $ $ 173,754 $ 189,037 $ 72 Statement 13 Page 3 of 4 Capital Projects (Continued) Office Equipment Legacy Woods Dedicated I35E Revolving Edge Traffic Otter Lake 2l st Ave Parks Interchange Fund Improvement Signal Road Ext Ext $ 122,773 $ 72,153 $ 243,131 $ 533,848 $ 107,038 $ 293,515 $ I lVhhhh d_ q ff �. .,B AA. $ t22,773 $ 72,153 $ 243,131 $ 533,848 $ 107 $ 293,51 .$ q� $ $ - $ $ $ $ - $ 143,993 2,946 15,274 N 8,338 15,619 23,127 33,470 374,706 - - 374,706 2,946 15,274 23,127 8,338 193,082 69,207 227,857 533,848 83,911 285,177 (251,933) - - - - (193,082) (251,933) 69,207 217,857 533,848 83,911 285,177 (193,082) $ 122,773 $ 72,153 $ 243,131 $ 533,848 $ 107,038 $ 293,515 $ 73 CITY OF LINO LAKES, MINNESOTA COMBINING BALANCE SHEET - NONMAJOR GOVERNMENTAL FUNDS December 31, 2014 Assets Cash and investments Accounts receivable Interfund receivable Taxes receivable: Delinquent Due from county Delinquent tax increment Special assessments receivable: Delinquent Noncurrent Due from county Long-term notes receivable Prepaid items Total assets Liabilities, Deferred Inflows of Resources and Fund Balance (Deficit) Liabilities: Interfund payable Accounts payable Salaries payable Contracts and retainage payable Advances from other funds Unearned Revenue Total liabilities Deferred inflows of resources: Unavailable Resources Fund balance (deficit): Nonspendable Restricted Committed Assigned Unassigned Total fund balance (deficit) Total liabilities, deferred inflows of resources and fund balance (deficit) Capital Projects (Continued) Fire House Birch St/ Capital House #2 Well #6 Northpointe Centerville Rd 2015 Street Projects Construction Construction Improvements Improvements Reconstruction Subtotal $ $ 1,100,305 $ 1,136,772 $ $ $ 7,062,251 2,958,421 340 85 $ $ 1,100,305 $ 1, 16, 2 $ 9,686 256,376 1,387 $ $ 10,288,546 $ 91,030 $ $ $ - $ - $ 1,006,142 14,655 2 11,331 32,271 179,440 9 , 6 105,401 g; , ���� 374706 l i 7,883 11,331 32,271 1,665,689 266,402 - 1,077,458 1,128,889 9,721,876 (105,685) - - (11,331) (32,271) (1,365,421) (105,685) 1,077,458 1,128,889 (11,331) (32,271) 8,356,455 $ - $ 1,100,305 $ 1,136,772 $ - $ - $ 10,288,546 74 Statement 13 Page 4 of 4 Permanent Fund Foxborough Environment Total Fund 2014 $ 128,734 $ 9,873,893 - 503 2,958,421 17,201 14,841 23,354 488 IA < 2 225 - 1 $ 128,734 $ 13,605 $ 1,022 183 105 374 1,687 529 100,000 101 28,734 2,795 - 152 9,721 - (1,382 128,734 11,388 $ 128,734 $ 13,605,919 75 CITY OF LINO LAKES, MINNESOTA COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - NONMAJOR GOVERNMENTAL FUNDS Year Ended December 31, 2014 Revenue: General property taxes Tax increments Intergovernmental Special assessments Charges for services Fines and forfeits Investment earnings Net increase (decrease) in fair value of investments Refunds Miscellaneous Total revenue Expenditures: Current: General government Public safety Parks, recreation and forestry Community development Capital outlay: General government Public safety Public works Debt service: Principal Interest and fiscal charges Bond issuance costs Total expenditures Revenue over (under) expenditures Other financing sources (uses): Transfer in Transfer out Sale of property Issuance of debt Total other financing sources (uses) Net increase (decrease) in fund balance Fund balance (deficit) - Beginning of year Fund balance (deficit) - December 31 Special Revenue Economic Development Cable TV Program Blue Heron Federal State Authority Fund Recreation Days Narcotics Narcotics 28,277 146,135 - - - - 5,566 16,566 265 1,139 75 175 91 171 6 50 128 56 - 26,852 39,870 13,690 28,713 60 26,977 45,739 30,403 Wr 196 - - - 6,092 24,592 136,078 15,656 - - i 1° 136,078 24,592 15,656 6,092 196 28,713 11,882 11,321 39,647 5,811 (10,000) IYb - (1U,000) - 28,713 1,882 11,321 39,647 5,811 225,000 10,618 112,167 - - - $ 225,000 $ 39,331 $ 114,049 $ 11,321 $ 39,647 $ 5,811 76 Statement 14 Page 1 of 4 Special Revenue (Continued) Debt Service Improvement Special Certificates Improvement Improvement Refunding Improvement Improvement DUI Revenue of Bonds of Bonds of Bonds of Bonds of Bonds of Forfeitures Subtotal Indebtedness 2002A 2002B 2003A 2003B 2005B $ $ $ 168,294 $ $ $ $ $ 156,259 419 50,918 174,412 - - 7,806 29,938 - - 11 1,756 1,490 1,131 8 1,099 953 II • 605 4,513 84,925 at 12,338 292,130 171,156 °.. B�F •. 208,913 ' - 196 10,810 41,494 - 151,734 154,000 35,000 425,000 5, 978 34,800 10,810 193,424 159,11 #�a 35,978 459,800 1,528 98,706(35,978) (250,887) 1944 220,000 (10,000) (50,000) (187,564) (69,932) (126,281) (17,636) - - (9,804) (50, 00) (187,564) (69,932) (126,281) (17,636) 220,000 1,528 88,902 (37,962) (187,564) (69,932) (126,281) (53,614) (30,887) - 347,785 153,264 187,564 69,932 126,281 53,614 463,847 $ 1,528 $ 436,687 $ 115,302 $ - $ - $ - $ - $ 432,960 77 CITY OF LINO LAKES, MINNESOTA COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - NONMAJOR GOVERNMENTAL FUNDS Year Ended December 31, 2014 Expenditures: Current: General government Public works Parks, recreation and forestry Community development Capital outlay: General government Public safety Public works Debt service: Principal Interest and fiscal charges Bond issuance costs Total expenditures Revenue over (under) expenditures Other financing sources (uses): Transfer in Transfer out Sale of property Bond proceeds Total other financing sources (uses) Net increase (decrease) in fund balance Fund balance (deficit) - Beginning of year Fund balance (deficit) - December 31 - N V g: 140,000 60,000 360,000 345,000 95,000 70,000 91,470 9,742 73,200 118,876 20,150 19,663 231,470 69,742 433,200 463,876 115,150 89,663 26,256 (11,313) 20,625 (463,876) (96,095) 107,056 463,875 367,922 126,283 - 463,875 367,922 126,283 20,625 (1) 271,827 233,339 208,922 95,579 833,705 149,897 (47,879) 63,763 $ 235,178 $ 153,560 $ 854,330 $ 149,896 $ 223,948 $ 297,102 78 Debt Service (Continued) Tax Utility CIP Improvement and Abatement Revenue Refunding TIF Utility Revenue Improvement Bonds Bonds Bonds Bonds Refunding Bonds Bonds of 2006C 2006D 2006E 2007A 2010 2012A Revenue: General property taxes $ 256,102 $ $ 445,660 $ $ $ 173,555 Tax increments - - - Intergovemmental - - - Special assessments 453 57,484 864 18,115 21,224 Charges for services - - - - - Fines and forfeits - - - - - Investment earnings 724 588 4,547 719 1,136 Net increase (decrease) in fair value of investments 447 357 2,754 221 804 Refunds - - - - - Miscellaneous - - - - - Total revenue 257,726 58,429 453,825 19,055 196,719 Expenditures: Current: General government Public works Parks, recreation and forestry Community development Capital outlay: General government Public safety Public works Debt service: Principal Interest and fiscal charges Bond issuance costs Total expenditures Revenue over (under) expenditures Other financing sources (uses): Transfer in Transfer out Sale of property Bond proceeds Total other financing sources (uses) Net increase (decrease) in fund balance Fund balance (deficit) - Beginning of year Fund balance (deficit) - December 31 - N V g: 140,000 60,000 360,000 345,000 95,000 70,000 91,470 9,742 73,200 118,876 20,150 19,663 231,470 69,742 433,200 463,876 115,150 89,663 26,256 (11,313) 20,625 (463,876) (96,095) 107,056 463,875 367,922 126,283 - 463,875 367,922 126,283 20,625 (1) 271,827 233,339 208,922 95,579 833,705 149,897 (47,879) 63,763 $ 235,178 $ 153,560 $ 854,330 $ 149,896 $ 223,948 $ 297,102 78 Statement 14 Page 2 of 4 Debt Service (Continued) 1,684,000 Capital Projects (Continued) Improvement GO Debt 19,162 Capital Closed Bonds of Bonds Service Building and Equipment Bond Street 2013A 2014A Subtotal Facilities Revolving Fund Fund Reconstruction $ $ $ 1,199,870 $ $ $ 446 $ 149,477 17,212 21,729 18 10,353 4,496 2,594 12,527 4,898 17 6,158 2,766 1,539 7,869 2,958 21,275 21,275 495,000 - - 334,3091,,, 21,275 817,236 - 35 1,365,858 341,571 4,133 38,054 29,585 1,425 271 55,753 4,212 - 1,684,000 19,162 393,159 19,162 - 2,077,159 61,661 494,867 7,369 - (19,162) 35 (711,301) 279,910 (490,734) 30,685 29,585 - 1,247,374 - 50,000 275,132 - (451,413) - - 21,275 21,275 495,000 - 21,275 817,236 - 545,000 275,132 - (19,162) 21,310 105,935 279,910 54,266 305,817 29,585 2,416 - 2,360,905 2,158,232 105,370 1,398,751 620,865 $ (16,746) $ 21,310 $ 2,466,840 $ 2,438,142 $ 159,636 $ 1,704,568 $ 650,450 79 CITY OF LINO LAKES, MINNESOTA COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - NONMAJOR GOVERNMENTAL FUNDS Year Ended December 31, 2014 Revenue: General property taxes Tax increments Intergovernmental Special assessments Charges for services Fines and forfeits Investment earnings Net increase (decrease) in fair value of investments Refunds Miscellaneous Total revenue Expenditures: Current: General government: Public works Parks, recreation and forestry Community development Capital outlay: General government Public safety Public works Debt service: Principal Interest and fiscal charges Bond issuance costs Total expenditures Revenue over (under) expenditures Other financing sources (uses): Transfer in "" x Transfer out Sale of property Issuance of debt Total other financing sources (uses) Net increase (decrease) in fund balance Fund balance (deficit) - Beginning of year Fund balance (deficit) - December 31 Capital Projects (Continued) IN Surface Birch Street Tax Increment Tax Increment Tax Increment 519,911 Water Hodgson Road Financing Financing Financing Sealcoating Management Improvement 1-5 1-10 1-11 490,000 - - - - 36,904 141,838 84,976 (141,838) 51,973 490,000 (15,677) - 7,018 3,810 4,403 1,110 1,767 38,066 4,372 2,281 520,686 685 1,125 135,688 22,924 - $ 525,089 - - 173,754 $ 189,037 $ (771,119) 34,314 58,064 38,699 144,730 84,976 pp 519,911 72,993 633 1,049 923 IN 923 519,911 72,993 633 1,049 (485,597) (14,929) 38,066 143,681 84,053 490,000 - - - - (15,677) (141,838) (84,976) 490,000 (15,677) - (141,838) (84,976) 4,403 (14,929) (15,677) 38,066 1,843 (923) 520,686 489,782 15,677 135,688 187,194 (770,196) $ 525,089 $ 474,853 $ - $ 173,754 $ 189,037 $ (771,119) IN Statement 14 Page 3 of 4 Capital Projects (Continued) Office Equipment Legacy Woods Dedicated I35E Revolving Edge Traffic Otter Lake 21st Ave Parks Interchange Fund Improvement Signal Road Ext Extension 310,961 323 1,316 2,117 4,109 868 2,050 249 730 1,262 2,474 497 1,260 155,599 - 400 -,��_ 156,171 2,046 3,779 6,583 1,365 aa a������o, 3,310 310,961 po 134,943 gp� 8 q 19,365 808,093 - 4111 72,227 81 13,825 13,825 134,943 72, 3,288 19,365 808,093 142,346 (132,897) (68,448) 1e 6,583 (1,923) (16,055) (497,132) 50,000 25,00 = = 73,404 = 1,727 - - - 333,505 50,000 - 73,404 333,505 192,346 (132,897) (41,71) 6,583 (1,923) 57,349 (163,627) (444,279) 202,104 269,578 527,265 85,834 227,828 (29,455) $ (251,933) $ 69,207 $ 227,857 $ 533,848 $ 83,911 $ 285,177 $ (193,082) 81 CITY OF LINO LAKES, MINNESOTA COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - NONMAJOR GOVERNMENTAL FUNDS Year Ended December 31, 2014 Revenue: General property taxes Tax increments Intergovernmental Special assessments Charges for services Fines and forfeits Investment earnings Net increase (decrease) in fair value of investments Refunds Miscellaneous Total revenue Expenditures: Current: General government Public works Parks, recreation and forestry Community development Capital outlay: General government Public safety Public works Debt service: Principal Interest and fiscal charges Bond issuance costs Total expenditures Revenue over(under)expenditures Other financing sources (uses): Transfer in Transfer out Sale of property Issuance of debt Total other financing sources (uses) Net increase (decrease) in fund balance Fund balance (deficit) Beginning of year Fund balance (deficit) - December 31 105,685 - 8,794 32,271 1,795,740 2,605 127,980 229,250 269,829 $ a - 13,825 105,685 59,319 28,270 11,331 32,271 2,448,023 (105,685) (57,542) (26,331) (11,331) (32,271) (1,185,966) 963,536 (242,491) 1,727 1,135,000 1,155,220 3,118,725 1,135,000 1,155,220 3,841,497 (105,685) 1,077,458 1,128,889 (11,331) (32,271) 2,655,531 - 5,700,924 $ (105,685) $ 1,077,458 $ 1,128,889 $ (11,331) $ (32,271) $ 8,356,455 82 Capital Projects (Continued) Fire House Birch St/ Capital House #2 Well #6 Northpointe Centerville Rd 2015 Street Projects Construction Construction Improvements Improvements Reconstruction Subtotal $ $ $ $ $ $ 446 263,718 310,961 90,914 934 1,019 50,956 843 920 31,830 - - 22,924 - 490,308 1,777 1,939 1,262,057 105,685 - 8,794 32,271 1,795,740 2,605 127,980 229,250 269,829 $ a - 13,825 105,685 59,319 28,270 11,331 32,271 2,448,023 (105,685) (57,542) (26,331) (11,331) (32,271) (1,185,966) 963,536 (242,491) 1,727 1,135,000 1,155,220 3,118,725 1,135,000 1,155,220 3,841,497 (105,685) 1,077,458 1,128,889 (11,331) (32,271) 2,655,531 - 5,700,924 $ (105,685) $ 1,077,458 $ 1,128,889 $ (11,331) $ (32,271) $ 8,356,455 82 Statement 14 Page 4 of 4 Foxborough Environment Total Fund 2014 $ $ 1,200,316 263,718 310,961 240,391 174,412 29,938 1,559 64,624 - 39,087 - 22,924 5,700 580,933 7,259 2,927,304 8,990 1,837,234 151,734 2,605 127,980 229,250 269,829 1,684,000 406,984 4,718,606 7,259 (1,791,302) - 2,211,106 Aoft (703,904) 1,727 3,140,000 4,648,929 7,259 2,857,627 121,475 8,531,089 $ 128,734 $ 11,388,716 83 CITY OF LINO LAKES, MINNESOTA SPECIAL REVENUE FUND - PROGRAM RECREATION SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL Year Ended December 31, 2014 Revenue: Charges for services: Recreation fees Investment earnings Change in market value Total revenue Expenditures: Current: Personal services Supplies Other services and charges Contractual services Capital outlay Total expenditures 2014 Original Final Budget Budget Actual Statement 15 Variance with Final Budget Positive (Negative) $ 149,750 $ 149,750 $ 146,135 $ (3,615) 1,139 1,139 686 686 149,750 149,750 147,960 (2,476) 59,680 59,680 59,031 649 38,250 38,250 43,815 (5,565) - - 1,656 (1,656) 36,650 36,650 31,576 5,074 3,000 3,000 - 3,000 137,580 137,580 136,078 1,502 Other financing sources (uses): Transfers out - - (10,000) 10,000 Net increase (decrease) in fund balance $ 12,170 $ 12,170 1,882 $ (974) Fund balance - January 1 Fund balance - December 31 84 112,167 $ 114,049 Fiduciary Funds Agency Fund Agency Funds are used to account for assets held by the City as an agent for individuals, private organizations, or other governments. The City maintained the following Agency fund during the year: Contractor's Deposits — to account for pass-through costs relating to prospective developers. CITY OF LINO LAKES, MINNESOTA Statement 16 STATEMENT OF CHANGES IN ASSETS AND LIABILITIES - FIDUCIARY FUNDS - AGENCY FUNDS Year Ended December 31, 2014 Balance Balance January 1, December 31, 2014 Additions Deductions 2014 Assets Cash and investments $ 669,478 $ 162,678 $ 48,718 $ 783,438 Liabilities Deposits payable $ 669,478 $ 16,678 $ 48,718 $ 783,438 85 SUPPLEMENTARY FINANCIAL AND OTHER INFORMATION CITY OF LINO LAKES, MINNESOTA COMBINED SCHEDULE OF INDEBTEDNESS December 31, 2014 General Obligation Bonds: 2011A Equipment Certificates 2012A Equipment Certificates 2013A Equipment Certificates 2014A Equipment Certificates G.O. Tax Abatement Bonds, Series 2006C G.O. Utility Revenue Bonds, Series 2006D G.O. CIP Refunding Bonds, Series 2006E G.O. Tax Increment Bonds, Series 2007A G.O. Refunding Bonds, Series 2012A Total General Obligation Bonds s Special Assessment Bonds: G. O. Improvement Bonds of 2003B G. O. Improvement Bonds of 2005A G. O. Improvement Refunding Bonds of 2005B G.O. Improvement & Utility Revenue Refunding Bonds, Series 2010A G.O. Improvement Bonds, Series 2013A G.O. Improvement Bonds, Series 2014A Total General Improvement Bonds with special assessments, pledged Other Long -Term Debt: Note Payable - Anoka County - 2 Total City indebtedness Final Interest Maturity Rates Dated Date 1.00% 2/14/2011 12/31/2014 1.00% 2/1/2012 12/31/2015 1.00% 2/1/2013 12/31/2016 1.00% 2/1/2014 12/31/2017 4.00%-4.30% 8/15/2006 2/1/2023 4.00%-4.15% 8/15/2006 2/1/2017 4.00% 11/1/2006 2/1/2018 4.00%-4.125% 7/15/2007 2/1/2024 1.00%-2.00% 11/15/2012 2/1/2024 01 3.20%-5.60% 12/1/2003 2/1/2014 4.35%-5.15% 11/1/2005 2/1/2021 3.75%-5.00% 11/1/2005 2/1/2015 2.00%-3.00% 7/9/2010 2/1/2020 1.25%-4.00% 7/15/2013 2/1/2024 0.40%-2.30% 11/20/2014 2/1/2026 4.00%-3.70% 8/01/2009 8/1/2024 Prior Years Original Payable Payable _ Issue Payments 1/1/14 $ - $ 50,000 51,000 $ 170,000 $ 129,000 $ 41,000 $ 150,000 49,000 101,000 193,000 - 193,000 495,000 - - 2,460,000 240,000 2,220,000 570,000 315,000 255,000 2,990,000 1,060,000 1,930,000 4,215,000 1,105,000 3,110,000 2,015,000 - 2.015,000 2014 Payable Issued Payments 12/31/14 - - $ 41,000 $ - $ 50,000 51,000 - 63,000 130,000 495,000 - 495,000 - 140,000 2,080,000 60,000 195,000 - 360,000 1,570,000 - 345,000 2,765,000 - 70,000 1,945,000 _ 495,000 1,129,000 9,231,000 Principal Due In 2015 51,000 65,000 160,000 155,000 60,000 360,000 360,000 220,000 _ 1,431,000 Exhibit 1 Interest Due In 2015 510 1,300 9,488 85,043 6,833 55,600 104,326 18,633 281,733 250,000 215,000 35,000 35,000 - - - 5,550,000 2,045,000 3,505,000 365,000 3,140,000 380,000 149,735 3,755,000 2,910,000 845,000 425,000 420,000 420,000 10,500 1,000,000 280,000 720,000 95,000 625,000 100,000 17,250 615,000 - 615,000 - - 615,000 60,000 17,565 - - - 2,645,000 - 2,645,000 - 23,532 11,170,000 5,450,000 5,720,000 2,645,000 920,000 7,445,000 960,000 218,582 4,260,000 - 3,695,000 - 1,615,000 2,080,000 360,000 79,565 $ 30,428,000 $ 10,088,000 $ 19,280,000 $ 3,140,000 $ 3,664,000 $ 18,756,000 $ 2,751,000 $ 579,880 87 CITY OF LINO LAKES, MINNESOTA SCHEDULE OF DEFERRED TAX LEVIES December 31, 2014 Z3 16 $ 2,450,024 $ 1,374,030 G. O. G. O. G. O. Tax CIP Year of Equipment Equipment Equipment Improvement Abatement Refunding Levy/ Certificates Certificates Certificates Bonds Bonds Bonds Collection of 2012A of 2013A of 2014A of 2005A 2006C 2006E 2014/2015 $ 54,086 $ 69,615 $ 177,952 $ 567,247 $ 264,458 $ 449,820 2015/2016 - 68,933 178,868 572,497 278,140 460,110 2016/2017 - - 178,164 571,184 285,411 464,100 2017/2018 - - - 574,072 297,263 - 2018/2019 - - -L 574,907 313,472 - 2019/2020 - - 579,639 323,316 - 2020/2021- - - 337,517 - 2021/2022 - -���8 - - 350,447 - 2022/2023- 2023/2024 Z3 16 $ 2,450,024 $ 1,374,030 Exhibit 2 $ 495,103 $ G.O. $ 257,620 $ 9,331 $ G. O. Improvement and G.O. G.O. TIF Utility Revenue G.O. Improvement Improvement Bonds Refunding Bonds Refunding Bonds Bonds Bonds 2007A 2010A 2012A 2013A 2014A Total $ 495,103 $ 124,688 $ 257,620 $ 9,331 $ 10,002 $ 2,479,922 500,983 121,537 266,406 8,544 11,640 2,467,658 506,023 118,387 259,128 7,158 3,324 2,392,879 268,723 120,488 261,868 5,772 6,301 1,534,487 271,243 117,180 258,849 3,882 4,595 1,544,128 278,593 124,372 182,417 1,992 1,505 1,491,834 285,313 - 179,687 4,722 2,148 809,387 291,403 - 181,949 1,992 2,865 828,656 301,855 - 183,899 - 3,655 489,409 306,127 - 180,330' - 4,500 490,957 $ 3,505,366 $ 726,652 $ 2,212,153 $ 43,393 $ 50,535 $ 14,529,317 :• CITY OF LINO LAKES, MINNESOTA DEBT SERVICE PAYMENTS TO MATURITY - ALL BONDS December 31, 2014 Bonds payable Future interest payable Totals Payments to maturity: 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 G. O. G. O. Improvement Equipment Equipment Equipment Improvement Refunding Certificates Certificates Certificates Bonds Bonds 2012A 2013A 2014A 2005A 2005B $ 51,000 $ 130,000 $ 495,000 $ 3,140,000 $ 420,000 510 1,950 14,518 595,380 10,500 $ 51,510 $ 131,950 $ 509,5�fj'-1'$ 31735,380 $ 430,500 51,510 66,300 $ 169,488 529,736 430,500 - 65,650 170,350 530,236 - - 169,680 534,611 - - 532,861 - 534,633 - 534,784 - 538,519 51,510 131,950 $ 509,518 $ 3,735,380 $ 430,500 KE Exhibit 3 G.O. G.O. G.O. $ 2,765,000 $ G.O. Tax Utility CIP G.O. Improvement and Abatement Revenue Refunding TIF Utility Revenue Bonds Bonds Bonds Bonds Refunding Bonds 2006C 2006D 2006E 2007A 2010A $ 2,080,000 $ 195,000 $ 1,570,000 $ 2,765,000 $ 625,000 452,472 12,539 130,000 517,677 57,675 $ 2,532,472 $ 207,539 $ 1,700,000 $ 3,282,677 $ 682,675 $ 240,043 $ 66,832 $ 415,600 $ 464,326 $ 117,250 248,381 69,254 420,800 469,526 114,250 260,858 71,453 430,100 473,926 111,250 267,464 - 433,500 252,126 113,175 278,327 - - 254,326 110,025 293,233 - - 261,026 116,725 302,183 - - 267,126 - 315,103 - - 272,504 - 326,880 - - 282,016 - - - - 285,775 - „8 # #9 9969asA. 'a996fib7 - - $ 2,532,472 $ 207,539 $ 1,700,000 $ 3,282,677 $ 682,675 91 CITY OF LINO LAKES, MINT DEBT SERVICE PAYMENTS TO MATURITY - ALL BONDS (CONTINUED) December 31, 2014 Exhibit 3 Payments to maturity: 2015 $ 238,632 $ 77,565 $ Note 460,345 $ 3,351,660 G.O. G.O. Payable - 138,543 G.O. Improvement Improvement Anoka 75,780 Refunding Bonds Bonds Bonds County - 244,660 2012A 2013A 2014A 2009A Totals Bonds payable $ 1,945,000 $ 615,000 $ 2,645,000 $ 2,080,000 $ 18,756,000 Future interest payable 110,653 109,320 213,800 1,116,894 3,343,888 Totals $ 2,055,653 $ 724,320 $ 2,858,800 $ 3,196,894 $ 22,099,888 Payments to maturity: 2015 $ 238,632 $ 77,565 $ 23,533 $ 460,345 $ 3,351,660 2016 247,618 76,815 138,543 465,945 3,017,368 2017 241,311 75,780 402,223 470,945 3,242,137 2018 244,660 74,460 399,633 475,345 2,793,224 2019 242,590 72,900 406,158 483,195 2,382,154 2020 170,520 71,100 401,788 485,070 2,334,246 2021 168,560 69,000 406,390 356,049 2,107,827 2022 166,400 71,500 162,055 - 987,562 2023 169,001 68,900 159,280 - 1,006,077 2024 166,361 66,300 161,151 - 679,587 2025 - - 162,644 - 162,644 2026 - - 35,402 - 35,402 $ 2,055,653 $ 724,320 $ 2,858,800 $ 3,196,894 $ 22,099,888 w 92 CITY OF LINO LAKES, MINNESOTA INSURANCE IN FORCE December 31, 2014 Coverage General Liability: Bodily Injury/Property Damage Personal Injury/Police Professional Liability Fire Legal Liability Medical Expense Occurrence Limit Medical Expense Aggregate Property Damage ($500 Deductible) Property: Buildings and Contents (including Mobile and EDP - Electronic Equipment & Valuable Papers) Faithful Performance Blanket Bond Storage Tank Liability Rented/Leased Equipment ($1,000 Deductible) Public Official and Employee Liability ($1,000 Deductible Each Occurrence) Automotive: Bodily Injury and Property Damage Comprehensive and Collision Uninsured Motorists Workmen's Compensation 1 •. Umbrella Liability Crime - Theft Disappearance and Destruction ($1,000 Deductible) 93 Exhibit 4 Amount 1,500,000 1,500,000 50,000 1,000 10,000 31,191,731 500,000 250,000 500,000 1,500,000 1,500,000 Actual Cash Value 200,000 Statutory 1,000,000 250,000 CITY OF LINO LAKES, MINNESOTA TAXABLE VALUATIONS, TAX LEVIES AND TAX RATES Exhibit 5 The tax capacity rate is based on the total certified levy net of the fiscal disparity distribution 94 Tax Capacity Tax Capacity Values Values 2013/2014 2012/2013 Taxable valuations: Total $ 16,439,245 $ 16,601,721 Fiscal disparities: Distribution 2,623,227 2,620,748 Contribution (1,063,999) (1,205,912) Less: Captured Tax Increment Value (232,280) (234,159) $ 17,766,193 $ 17,782,398 Tax Tax Certified Capacity Certified Capacity Levy Rate Levy Rate Taxes Levied: Revenue $ 7,098,922 39.784 $ 7,190,538 40.964 Bond and Interest 1,197,122 6.899 1,025,090 5.810 Totals $ 8,296,044 46.683 $ 8,215,628 46.774 The tax capacity rate is based on the total certified levy net of the fiscal disparity distribution 94 STATISTICAL SECTION (Unaudited) Statistical Section (Unaudited This part of the Comprehensive Annual Financial Report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information says about overall financial health. The following are the categories of the various schedules that are included in this section. Financial Trends Tables 1-4 These schedules 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 schedules contain information to help the reader assess the City's most significant revenue sources. Debt Capacity Tables 9-12 These schedules 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 schedules offer demographic and economic indicators to help the reader understand the environment within which the City's financial activities take place. Operating information Tables 15-17 These schedules contain service and infrastructure data to help the reader understand how the information the City's financial report relates to the services the City provides and the activities it performs. CITY OF LINO LAKES, MINNESOTA Table 1 NET POSITION BY COMPONENT, LAST TEN FISCAL YEARS (accrual basis ofaccounting) Total Primary Government Net Position _L11 _L91 _L11 _L11 _L11 _L11_06 _L90 _L92 _L91 $ 89,371,075 s81111h 6 9911b',,... .w.saapg66�B g,P,°, N�Bo. 95 '011880' Fiscal Year 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 Governmental Activities Net Investment in Capital Assets $ 25,460,528 $ 29,549,174 $ 36,789,153 $ 28,472,865 $ 23,400,453 $ 22,562,217 $ 24,600,103 $ 22,166,342 $ 22,241,821 $ 18,732,714 Restricted 12,050,484 10,704,508 10,324,467 9,870,676 9,414,474 8,428,025 11,598,803 11,595,112 11,000,033 8,666,357 Unrestricted 13,577,071 14,516,466 6,339,528 10,790,359 15,926,322 16,738,885 13,463,210 17,639,038 16,849,636 20,527,704 Total Governmental Activities Net Position $ 51,088,083 $ 54,770,148 $ 53,453,148 $ 49,133,900 $ 48,741,249 $ 47,729,127 $ 49,662,116 $ 51,400,492 $ 50,091,490 $ 47,926,775 Business -Type Activities Net Investment in Capital Assets $ 28,342,832 $ 29,485,942 $ 29,836,775 $ 30,372,670 $ 30,071,840 $ 29,648,461 $ 29,216,866 $ 28,798,095 $ 28,423,284 $ 27,556,022 Unrestricted 5,572,338 6,880,547 8,063,983 9,028,778 10,112,207 10,728,626 11,201,362 12,102,013 12,999,182 13,888,278 Total Business -Type Activities Net Position $ 33,915,170 $ 36,366,489 $ 37,900,758 $ 39,401,448 $ 40,184,047 $ 40,377,087 $ 40,418,228 $ 40,900,108 $ 41,422,466 $ 41,444,300 Primary Government Net Investment in Capital Assets $ 53,803,360 $ 59,035,116 $ 66,625,928 $ 58,845,535 $ 53,472,293 $ 52,210,678 $ 53,816,969 $ 50,964,437 $ 50,665,105 $ 46,288,736 Restricted 12,050,484 10,704,508 10,324,467 9,870,676 9,414,474 8,428,025 11,598,803 11,595,112 11,000,033 8,666,357 Unrestricted 19,149,409 21,397,013 14,403,511 19,819,137 26,038,529 27,467,511 24,664,572 29,741,051 29,848,818 34,415,982 Total Primary Government Net Position _L11 _L91 _L11 _L11 _L11 _L11_06 _L90 _L92 _L91 $ 89,371,075 s81111h 6 9911b',,... .w.saapg66�B g,P,°, N�Bo. 95 '011880' CITY OF LINO LAKES, MINNESOTA CHANGES IN NET POSITION, LAST TEN FISCAL YEARS (accrual basis of accounting) Expenses Governmental activities: General government Public safety Public services Parks, recreation and forestry Conservation ofnamral resources Community development Interest on long-term debt Total governmental activities expenses Business -type activities: Water Sewer Total business -type activities Total primary government expenses Program Revenues Governmental activities: Charges for services: General government Public safety Public works Parks, recreation and forestry Conservation ofnateral resources Community development Operating grants and contributions Capital grants and contributions Total governmental activities program revenues Business -type activities: Charges for services: Water Sewer Operating grants and contributions Capital grants and contributions Total business -type activities program reve Total primary government program revenua Net Governmental activities Business -type activities Total primary government net expense General Revenues and Other Changes in Net Posi Governmental activities: Property taxes Unrestricted grants and contributions Unrestricted investment earnings Change in market value Gain on sale of capital assets Miscellaneous Transfers Total governmental activities Business -type activities: Unrestricted investment earnings Change in market value Transfers Total business -type activities Total primary government Fiscal Year 2005 2006 2007 2008 2009 2010 2011 $ 2,941.,279 $ 2,886,825 $ 2,197,672 $ 2,323,358 $ 2,201,439 $ 1,987,415 $ 1,990,137 3,091,174 3,516,376 3,730,504 4,051,162 4,389 4,299,366 3,971,261 4,019,101 9,187,436 3,871,968 10,580,560 7,608,626 251,250 4,027,553 3,968,063 8,110,979 799,335 1,162,458 1,357,133 919,948 160,955 1,313,560 1,124,907 1,218,472 150,092 156,592 183,420 184,624 (299,725) 215,607 197,571 139,544 383,211 691,880 1,122,802 1,114,158 $ 9,028,472 1,005,997 1,105,254 617,747 797,341 926,021 980,849 1,045,781 $ 274,498 928,668 1,064,172 927,535 $ 17,349,868 $ 13,212,120 $ 20,152,940 $ 17,247,657 $ 13,992,190 $ 13,418,643 $ 17,023,515 $ 876,592 $ 976,575 $ 1,170,902 $ 1,020,770 $ 1,089,569 $ 1,045,901 $ 966,643 1,217,825 1,228,123 1,298,963 1,287,943 $ 9,187,921 1,432,107 1,466,847 1,638,063 2,094,417 2,204,698 2,469,865 2,308,71& $ 2,986,228 2,521,676 2,512,748 2,604,706 $ 19,444,285 $ 15,416,818 $ 22,622,805 $ 19,5 $ 16,513,866 $ 15,931,391 $ 19,628,221 193,040 41,141 $ 5,443,025 $ 6,133,384 $ 217,269 $ (2,818,558) $ 389,948 $ (819,082) $ 1,507,330 $ 111,480 $ 88,924 S 91,646 $ 79;844 101,741 $ 98,403 $ 103,687 998,210 844,514 1,078,995 1,296,418 725,747 691.,005 713,985 434,087 420,741 389,489 413,040 428,174 427,223 382,287 196,951 188,439 185,803 187,285 165,994 177,984 210,976 4,873 6,854 4,559 3,660 3,858 4,153 4,392 26,985 20,530 15,839 11,623 8,667 14,148 5,138 761,924 643,749 851,791 693,065 682,797 617,450 593,798 10,1283024 5,963,204 709,346 11094,789 153573015 11388;984 7,347,613 $ 12,662,534 $ 8,176,955 $ 9,807,468 _L 3,779,724 $ 3,473,993 $ 3,419,350 $ 9,361,876 $ 1,031,175 S 1,175,172 S 1,215,763 $ 1,058,493 $ 1,365,817 $ 1,087,013 $ 1,090,104 1,361,759 1391,702 1,446,112 1,472,093 1,502,164 1,498,218 1,494,188 - - - - 62,710 - - 1,733,775 1,535,631 80,750 10,117 8,769 8,709 1,462 4,126,709 4,102,505 2,742,625 2,540,703 2,939,460 2,593,940 2,585,754 $ 193 $ 12,279,460 $ 12,550,093 $ 6,320,427 $ 6,413,453 $ 6,013,290 $ 11,947,630 Change in Net Position Governmental activities Business -type activities Total primary government change in net position (5,035,165) $ (10,345,472) $ (13,467,933) $ (10,518,197) $ (9,999,293) $ (7,661,639) 1,897,807 272,760 231,990 417,784 81,192 (18,952) (3,137,358) $ (10,072,712) $ (13,235,943) $ (10,100,413) $ (9,918,101) $ (7,680,591) $ 7,383,415 $ 8,269,944 $ 8,785,280 $ 9,424,697 $ 9,808,324 $ 8,764,183 $ 8,768,805 - - 256,877 129,607 11,321 4,389 4,072 433,387 713,794 864,578 576,071 429,325 225,677 251,250 - 33,217 17,424 12,512 12,644 - 37,579 160,955 - - - - - - (304,195) (299,725) (895,687) (994,202) (136,068) (7,078) 66,122 $ 7,673,562 $ 8,717,230 $ 9,028,472 $ 9,148,685 $ 10,125,546 $ 8,987,171 $ 9,127,828 $ 120,310 $ 253,787 $ 365,822 $ 274,498 $ 228,747 $ 104,770 $ 126,215 304,195 299,725 895,687 994,202 136,068 7,078 (66,122) 424,505 553,512 1,261,509 1,268,700 364,815 111,848 60,093 $ 8,098,067 $ 9,270,742 $ 10,289,981 $ 10,417,385 $ 10,490,361 $ 9,099,019 $ 9,187,921 $ 2,986,228 $ 3,682,065 $ (1,317,000) $ (4,319,248) $ (392,651) $ (1,012,122) $ 1,466,189 2,456,797 2,451,319 1,534,269 1,500,690 782,599 193,040 41,141 $ 5,443,025 $ 6,133,384 $ 217,269 $ (2,818,558) $ 389,948 $ (819,082) $ 1,507,330 U Table 2 Fiscal Year 2012 2013 2014 $ 1,883,961 $ 1,566,388 $ 2,036,550 4,046,415 3,950,197 4,107,759 5,584,283 4,540,888 5,594,214 1,210,867 835,783 1,093,909 184,051 141,204 159,649 430,121 404,726 407,448 837,755 951,842 618,680 $ 14,177,453 $ 12,391,028 $ 14,018,209 $ 949,121 $ 927,800 $ 965,641 115275637 115841395 1,628,258 2,476,758 2,512,195 2,593,899 $ 16,654,211 $ 14,903,223 $ 129,151 $ 93,118 642,745 4,442 697,584 476,296 216,488 456,024 191,832 (270,692) 175,978 19,297 - 1,347 16,940 (353,304) 28,118 450,179 $ 8,160,529 527,368 521253693 $ 113,402 941,960 $ 7,052,133 $ 2,921,497 (41,043) 353,304 (69,294) $ 1,371,809 $ 1,208,742 1,505,781 $ 8,469,060 1,516,397 20,018 883 218975608 $ (1,309,002) 2,726,022 $ 9,949,741 $ 5,647,519 $ (7,125,320) $ (9,469,531) 420,850 213,827 $ (6,704,470) $ (6,704,470) $ (11,376,100) $ 8,610,709 $ 8,563,595 $ 8,806,886 4,941 4,442 4,443 202,828 216,488 172,738 - (270,692) 92,957 4,175 - 1,727 41,043 (353,304) 69,294 $ 8,863,696 $ 8,160,529 $ 9,148,045 $ 102,073 $ 113,402 $ 96,213 - (158,175) 58,255 (41,043) 353,304 (69,294) 61,030 308,531 85,174 $ 8,924,726 $ 8,469,060 $ 9,233,219 $ 1,738,376 $ (1,309,002) $ (2,164,715) 481,880 522,358 21,834 $ 2,220,256 $ (786,644) $ (2,142,881) 97 CITY OF LINO LAKES, MINNESOTA FUND BALANCES, GOVERNMENTAL FUNDS, LAST TEN FISCAL YEARS (modified accrual basis of accounting) Total all funds $ 21,302,986 $ 16,155,382 $ 19,189,984 $ 16,184,994 Note: Governmental Accounting Standards Board Statement No. 54 was implemented in 2011. W Fiscal Year 2005 2006 2007 2008 General Fund Reserved $ 148,652 $ 153,009 $ 181,759 $ 190,825 Unreserved 5,300,156 5,337,225 5,356,272 5,393,316 Nonspendable - - - - Unassigned - - - - Total general fund $ 5,448,808 $ 5,490,234 $ 5,538,031 $ 5,584,141 All Other Governmental Funds Reserved reported in: Special Revenue Funds $ 1,763 $ 1,813 $ 226,921 $ 226,973 Capital Projects Funds 957,112 957,112 885,825 812,400 Debt Service Funds 7,371,359 3,992,952 3,925,402 3,405,272 Permanent Funds 100,000 100,000 100,000 100,000 Unreserved reported in: Special Revenue Funds 74,716 82,385 100,955 106,573 Capital Projects Funds 7,348,375 5,525,508 8,395,827 5,927,411 Debt Service Funds Ig�� � °,g,I,118� - - - Permanent Funds 8�a $16,378 17,023 22,224 Nonspendable- Restricted - - - - Committed -a - - - Assigned = P",- - - Unassigned - - - - Total all other governmental hinds $ 15,854,178 $ 10,665,148 $ 13,651,953 $ 10,600,853 Total all funds $ 21,302,986 $ 16,155,382 $ 19,189,984 $ 16,184,994 Note: Governmental Accounting Standards Board Statement No. 54 was implemented in 2011. W Table 3 Fiscal Year 2009 2010 2011 2012 2013 2014 $ 196,568 $ 181,471 $ - $ - $ - $ - 5,191,396 5,445,334 - - - - - - 165,079 180,786 176,797 253,471 - - 5,440,101 5,053,031 5,209,286 5,053,064 $ 5,387,964 $ 5,626,805 $ 5,605,180 $ 5,233,817 $ 5,386,083 $ 5,306,535 $ 227,176 $ 227,342 $ - $ - 736,772 658,875 - - - 3,457,349 2,986,102 - h' ' � - - 100,000 100,000 hh. h 93,956 110,471- 11,611,835 12,537,841- (558,443) (1,093,765)b- 15,824 12,676 - - - - - - 906,010 823,113 101,710 101,302 - - 2,658,010 3,041,524 3,651,550 2,830,526 - - 110,568 115,196 121,075 152,078 - - 10,808,268 15,573,179 15,710,702 18,027,773 - - (3,154,496) (3,262,728) (3,393,547) (3,875,851) $ 15,684,469 $ 15,539,542 $ 11,328,360 $ 16,290,284 $ 16,191,490 $ 17,235,828 $ 21,072,433 $ 21,166,347 $ 16,933,540 $ 21,524,101 $ 21,577,573 $ 22,542,363 CITY OF LINO LAKES, MINNESOTA CHANGES IN FUND BALANCES, GOVERNMENTAL FUNDS, LAST TEN FISCAL YEARS (modified accrual basis of accounting) Revenues Property Taxes Licenses and Permits Intergovernmental Special Assessments Charges for Services Fines and Forfeits Investment Earnings Net Increase (Decrease) in Fair Value of Investments Miscellaneous Total revenues Expenditures Current: General Government Public Safety Public Works Parks, Recreation and Forestry Conservation of Natural Resources Community Development Capital Outlay Debt Service: Principal Interest and Fiscal Charges Bond Issuance Costs Total expenditures Excess (deficiency) of revenu��� over expenditures 1111-'16ha enditures Other Financing Sources (Uses) Sale of Property Proceeds from Issuance of Debt Premium on Bonds Issued Discount on Bonds Issued Payment to Refunded Bond Escrow Agent Loan Payable Reapportionment Transfer In Transfer Out Total other financing sources (uses) Fiscal Year 2005 2006 2007 2008 $ 7,230,287 $ 8,103,263 $ 8,529,846 $ 9,095,085 812,172 581,582 694,435 802,135 1,808,111 1,818,519 6,143,689 1,004,476 1,769,821 2,901,100 1,961,253 950,188 601,548 687,551 753,698 872,534 100,980 101,518 139,932 133,531 433,385 713,795 864,578 576,071 948,009 716,692 889,901 516,415 13,704,313 15,624,020 19,977,332 13,950,435 2,701,731 3,099,032 7,071,322 1,111,301 140,334 64,553 6,000 8 X38,950 2,614,303 3,314,159 7,755,727 1,076,727 143,653 683,036 835,770 2,155,000 1,011,157 1,953,960 3,513,460 8,446,911 1,103,021 183,346 1,107,328 2,008,073 1,973,000 937,895 2,058,267 3,806,389 5,542,308 1,033,260 183,024 1,113,232 585,875 1,749,000 1,074,052 1 /,44S,2L3 19,J69,JSZ 21,LL0,994 1 /,14J,4U/ (3,738,910) (3,965,512) (1,249,662) (3,194,972) 280,269 28,818 54,037 13,750 9,412,000 6,327,000 4,375,000 209,000 176,231 450 - - - (13,635) (25,798) - - (7,225,000) - - 2,651,469 5,811,452 2,900,249 4,763,391 (2,955,664) (6,111,177) (3,019,224) (4,796,159) 9,564,305 (1,182,092) 4,284,264 189,982 Net change in fund balances $ 5,825,395 $ (5,147,604) $ 3,034,602 $ (3,004,990) Debt service as a percentage of noncapital expenditures 16.8% 16.9% 15.1% 27.6% 100 Table 4 Fiscal Year 2009 2010 2011 2012 2013 2014 $ 9,561,570 $ 8,647,488 $ 8,655,971 $ 8,560,340 $ 8,475,214 $ 8,612,011 307,714 330,138 322,030 319,172 431,654 407,681 1,259,016 1,176,863 1,331,914 5,267,570 500,963 823,025 968,995 851,270 904,522 816,998 2,130,519 1,278,202 778,163 780,044 812,604 744,633 717,300 731,640 111,807 127,203 154,020 155,956 119,079 149,653 429,325 225,677 251,244 202,825 222,810 173,422 ) 92,372 513,306 502,992 460,710 414,088 1111 384,749 384,749 767,477 13,929,896 12,641,675 12,893,015 16,481,582 1101111142,706,012 13,035,483 1,918,246 1,730,390 1,773,515 1,619,215 1,569,722 1,692,175 4,122,352 3,798,106 3,791,329 3,861,265 3,744,957 3,845,732 1,965,640 1,902,411 2,192,732 3,339,430 2,953,969 3,213,688 1,106,006 945,821 1,059,191 1,056,976 1,002,797 942,809 209,466 185,232 134,122 176,318 134,127 149,292 1,005,095 1,098,682 624,286 435,154 418,533 402,750 501,806 282,938 4,209,593 616,931 291,135 674,488 1,908,000 1,866,000 2,030,000 2,145,000 2,214,000 3,664,000 994,809 1,042,883 983,129 831,875 774,172 696,780 - - - 47,054 17,137 - 13,731,420 12,852,463 16,797,897 14,129,218 13,120,549 15,281,714 198,476 (210,788) (3,904,882) 2,352,364 (414,537) (2,246,231) 35,700 20,600 50,953 4,175 16,727 1,727 4,596,000 1,170,000 120,000 2,165,000 808,000 3,140,000 11,141 10,980 - - 6,558 - - (965,000) - - (435,000) - - - (565,000) - - - 1,413,985 1,195,747 2,971,715 1,979,457 1,722,541 2,608,534 (1,367,863) (1,127,625) (2,905,593) (1,910,435) (1,650,817) (2,539,240) 4,688,963 304,702 (327,925) 2,238,197 468,009 3,211,021 $ 4,887,439 $ 93,914 $ (4,232,807) $ 4,590,561 $ 53,472 $ 964,790 22.7% 23.7% 18.6% 22.1% 25.3% 29.5% 101 CITY OF LINO LAKES, MINNESOTA ASSESSED AND ACTUAL VALUE OF TAXABLE PROPERTY, LAST TEN FISCAL YEARS Table 5 Source: Anoka County, Minnesota Assessors' Office Note: The tax capacity (assessed taxable value) of the property is calculated by applying a statutory formula to the estimated market value of the property.. ` 102 Commercial/ Total Taxable Payable Residential Industrial Personal Assessed Total Direct Year Property Property Property Value Tax Rate 2005 $ 14,055,076 $ 2,290,829 $ 274,956 $ 16,620,861 42.22 2006 15,825,619 2,740,583 271,665 18,837,867 41.40 2007 17,605,080 3,047,965 288,290 20,941,335 38.99 2008 18,382,645 3,431,107 279,102 22,092,854 38.97 2009 18,919,087 4,002,349 275,496 23,196,932 38.73 2010 17,978,917 3,800,004 291,904 22,070,825 37.91 2011 16,214,698 3,223,901 303,964 19,742,563 42.04 2012 14,743,557 2,945,026 310,870 17,999,453 42.89 2013 13,693,905 2,571,769 336,047 16,601,721 46.77 2014 13,646,798 2,450,473 341,974 16,439,245 46.68 Source: Anoka County, Minnesota Assessors' Office Note: The tax capacity (assessed taxable value) of the property is calculated by applying a statutory formula to the estimated market value of the property.. ` 102 CITY OF LINO LAKES, MINNESOTA DIRECT AND OVERLAPPING PROPERTY TAX RATES LAST TEN FISCAL YEARS (rate per $100 of Tax Capacity) Table 6 Source: Anoka County Property Records and Tax Division Notes: The majority of Lino Lakes is served by Independent School District No. 12. Rates for debt service are based on each year's requirements. 103 City Direct Rate Overlapping Rates General Centennial Total Direct Obligation School Other and Debt Total District Anoka Taxing Total Overlapping Fiscal Year Basic Rate Service Direct ISD # 12 County Districts Overlapping Tax Rate 2005 $ 36.838 $ 5.385 $ 42.223 $ 37.486 $ 33.080 $ 6.696 $ 77.262 $ 119.485 2006 36.044 5.354 41.398 40.253 32.096 6.479 78.828 120.226 2007 34.356 4.638 38.994 38.090 30.696 5.578 74.364 113.358 2008 34.560 4.407 38.967 35.258 31.078 6.956 73.292 112.259 2009 34.716 4.017 38.733 34.593 32.078 5.611 72.282 111.015 2010 34.086 3.819 37.905 37.285 35.189 5.879 78.353 116.258 2011 37.425 4.616 42.041 43.695 39.952 6.278 89.925 131.966 2012 37.501 5.393 42.894 40.010 41.146 6.691 87.847 130.741 2013 40.964 5.810 46.774 43.681 44.411 6.940 95.032 141.806 2014 39.784 6.899 46.683 46.186 43.239 6.712 96.137 142.820 Source: Anoka County Property Records and Tax Division Notes: The majority of Lino Lakes is served by Independent School District No. 12. Rates for debt service are based on each year's requirements. 103 CITY OF LINO LAKES, MINNESOTA Table 7 PRINCIPAL PROPERTY TAXPAYERS, CURRENT YEAR AND NINE YEARS AGO 2014 2005 104 Percentage Percentage of Total of Total City City Taxable Taxable Taxable Taxable Net Tax Net Tax Net Tax Net Tax Taxpayer Capacity Rank Capacity Capacity Rank Capacity Target Corporation $ 202,004 1 1.23 % $ 263,094 1 1.53 Xcel Energy 181,380 2 1.10 136,964 3 0.80 Lino Lakes Realty LLC 170,200 3 1.04 - - Moline Concrete Products 104,649 4 0.64 133,481 4 0.78 Taylor Corporation 94,992 5 0.58 104,406 6 0.61 Kohl's Department Store 94,524 6 0.57 154,544 2 0.90 Gargaro Properties LLC 79,180 7 0.48 80,836 7 0.47 Marmon/Keystone Corp 72,020 8 0.44 76,308 8 0.44 CenterPoint Energy 63,156 9 0.38 58,700 10 0.34 Lino Lakes Business Center LLC 55,528 10 0.34 107,174 5 0.62 F&G Incorporated - - 72,040 9 0.42 Total $ 1,117,633 6.80% $ 1,187,547 6.91 pp Source.. Anoka Count y }� ggY��yy gggg gg a 104 CITY OF LINO LAKES, MINNESOTA PROPERTY TAX LEVIES AND COLLECTIONS. LAST TEN FISCAL YEARS Taxes Levied for the Fiscal Year Fiscal Operating Debt Total Tax Year Tax Levy Tax Levy Levy 8,982,756 97.2% 8,400,439 96.6% 2005 $ 6,342,211 $ 927,091 $ 7,269,302 2006 2007 2008 2009 2010 2011 2012 2013 2014 Notes: 7,042,626 7,558,995 7,973,236 8,295,172 7,816,232 7,719,240 7,192,818 7,190,538 7,098,922 934,281 897,333 893,720 949,166 879,182 940,760 1,034,441 1,025,090 1,197,122 7,976,907 8,456,328 8,866,956 9,244,338 8,695,414 8,660,000 8,227,259 8,215,628 8,296,044 Current year levies and collections include State levy related credits. Does not include tax increment levies and collections. 105 Collected within the Fiscal Year of Levy Percentage of Amount Levy $ 6,881,838 94.7% 7,594,019 95.2% 8,324,180 98.4% 8,581,974 96.8% 8,982,756 97.2% 8,400,439 96.6% 8,486,845 98.0% 8,095,502 98.4% 8,094,911 98.5% 8,229,986 99.2% Collections in Subsequent Years $ 56,369 $ 63,036 104,467 127,599 192,624 180,336 114,637 70,113 58,970 Total Collections to Date Amount 6,938,207 7,657,055 8,428,647 8,709,573 9,175,380 8,580,775 8,601,482 8,165,615 8,153,881 Percentage Outstanding of Delinquent Levy Taxes 95.4% $ 331,095 96.0% 319,858 99.7% 27,711 98.2% 158,911 99.3% 71,243 98.7% 128,597 99.3% 75,888 99.3% 5,885 99.2% 120,717 106 66,058 Table 8 Percentage of Levy Outstanding 4.6% 4.0% 0.3% 1.8% 0.8% 1.5% 0.9% 0.9% 1.5% 0.8% CITY OF LINO LAKES, MINNESOTA RATIOS OF OUTSTANDING DEBT BY TYPE LAST TEN FISCAL YEARS 107 Total Primary Government $ 27,165,000 25,527,000 25,944,000 24,079,000 26,407,000 24,371,000 21,567,396 21,163,221 19,308,152 18,752,177 Business -Type Governmental Activities Activities General General Special Other Obligation Fiscal Obligation Assessments Long -Term Revenue Year Bonds Payable Debt Bonds 2005 $ 5,335,000 $ 19,405,000 $ - $ 2,425,000 2006 7,177,000 13,940,000 - 4,410,000 2007 11,569,000 12,520,000 - 1,855,000 2008 11,184,000 11,365,000 - 1,530,000 2009 10,712,000 10,265,000 4,260,000 1,170,000 2010 10,141,000 9,175,000 4,260,000 795,000 2011 9,482,396 7,985,000 3,695,000 405,000 2012 10,688,221 6,780,000 3,695,000 - 2013 9,893,152 5,720,000 3,695,000 - 2014 9,227,177 7,445,000 2,080,000 - Notes: Details regarding the District'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 available after 2013 from the Bureau of Economic Analysis Report 107 Total Primary Government $ 27,165,000 25,527,000 25,944,000 24,079,000 26,407,000 24,371,000 21,567,396 21,163,221 19,308,152 18,752,177 Percentage of Assessed Market Value ()) Percentage of Personal Per Income Capita 1.77 % 3.90 % $ 1,379 1.47 3.54 1,293 1.35 341 1,307 Llg 3.08 1,205 1.24 3.44 1,301 1.22 3.13 1`206 1.20 2j9 1,049 1.29 2.47 1,024 1.18 2J9 931 108 CITY OF LINO LAKES, MINNESOTA RATIOS OF NET GENERAL BONDED DEBT LAST TEN FISCAL YEARS Governmental Activities Notes: Details regarding the District'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 available after 2013 from the Bureau of Economic Analysis Report 109 General Special Other Total Fiscal Obligation Assessments Long -Term Primary Year Bonds Payable Debt Government 2005 $ 5,335,000 $ 19,405,000 $ - $ 24,740,000 2006 7,177,000 13,940,000 - 21,117,000 2007 11,569,000 12,520,000 - 24,089,000 2008 11,184,000 11,365,000 - 22,549,000 2009 10,712,000 10,265,000 4,260,000 25,237,000 2010 10,141,000 9,175,000 4,260,000 23,576,000 2011 9,482,396 7,985,000 3,695,000 21,162,396 2012 10,688,221 7,095,000 3,695,000 21,478,221 2013 9,893,152 5,720,000 3,695,000 19,308,152 2014 9,227,177 7,445,000 2,080,000 18,752,177 Notes: Details regarding the District'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 available after 2013 from the Bureau of Economic Analysis Report 109 Less: Amounts Available in Debt Service Funds $ 7,371,359 3,992,952 3,925,402 3,405,272 3,457,349 2,986,102 2,638,129 3,035,557 3,357,196 2,501,738 Net Bonded Debt 17,368,641 17,124,048 20,163,598 19,143,728 21,779,651 20,589,898 18,524,267 18,442,664 15,950,956 16,254,262 Percentage of Assessed Market Value 1.29 % 1.24 1.14 1.02 1.08 1.07 1.05 1.10 i5 1.181 110 Table 10 Per Capita $ 1,005 1,091 1,109 1,034 1,130 .' 1,058 923 879 CITY OF LINO LAKES, MINNESOTA DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT As of December 31, 2014 Overlapping: Anoka County $ ISD 12 ISD 624 ISD 831 Metropolitan Council Rice Creek Watershed District Anoka County Railroad Authority Total Overlapping Debt Outstanding Estimated Percentage Applicable Table 11 Estimated Share of Overlapping Debt 143,506,281 6.5% $ 9,270,009 51,790,000 45.8% 23,697,924 90,960,000 3.4% 3,135,182 23,455,000 R 7.4% 1,746,770 1,507,019,856 0.6% 9,025,183 500,000 33.6% 168,224 26,460,000 6.5% 1,709,224 48,752,516 City of Lino Lakes Direct Debt $ 18,752,177 100% 18,752,177 Total Direct and Overlapping Debt: $ 67,504,693 `#SSp, °e88&66�6sa., 4$668 Sources: Taxable value data used to estimate applicable percentages provided by the County Property Appraiser. Debt outstanding data provided by each governmental unit. Notes: 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. Determined by ratio of net tax capacity (after fiscal disparities and tax increment adjustment) of property subject to taxation in overlapping unit to valuation of property subject to taxation in City. 111 CITY OF LINO LAKES, MINNESOTA LEGAL DEBT MARGIN INFORMATION LAST TEN FISCAL YEARS Total net debt applicable to the limit as a percentage of debt limit 15.78% 12.49% 10.48% 6.27% Sh. "11 1�b 112 Fiscal Year 2005 2006 2007 2008 Debt limit $ 30,698,674 $ 34,686,356 $ 38,556,150 $ 60,658,830 Total net debt applicable to limit 4,845,000 4,332,000 4,039,000 3,804,000 Legal debt margin $ 25,853,674 $ 30,354,356 $ 34,517,150 $ 56,854,830 Total net debt applicable to the limit as a percentage of debt limit 15.78% 12.49% 10.48% 6.27% Sh. "11 1�b 112 Table 12 Legal Debt Margin Calculation for Fiscal Year 2014 Market value $ 1,509,921,169 Debt limit (3% of market value) 45,297,635 Debt applicable to limit 4,191,000 Legal debt margin $ 41,106,635 Fiscal Year 2009 2010 2011 2012 $ 64,036,746 $ 60,622,086 $ 54,123,645 $ 45,595,717 3,642,000 3,386,000 2,961,000 4,280, $ 60,394,746 $ 57,236,086 $ 51,162,645 $ 4153 ,717 5.69% 5.59% 5.47% 9% 113 2013 2014 $ 45,595,717 $ 45,297,635 4,280,000 4,191,000 °f$ 41,315,717 $ 41,106,635 9.39% 9.25% CITY OF LINO LAKES, MINNESOTA DEMOGRAPHIC AND ECONOMIC STATISTICS LAST TEN CALENDAR YEARS Table 13 Source: (1) Estimates from Metropolitan Council, except for 2010 which is per the U.S. Census & 2014 which is city estimate (2) Information from Bureau of Economic Analysis Report - Anoka County statistics used as local information is unavailable (3) Information from ISD 12 Website (4) Information from MN Department of Employment and Economic Development - Anoka County statistics used as local information is unavailable Note: Information not available is marked N/A 114 (2) Personal Per Income Capita (3) (4) Fiscal (1) (thousands Personal School Unemployment Year Population of dollars) Income Enrollment Rate 2005 19,698 $ 696,797 $ 35,374 6,934 3.8 2006 19,736 720,680 36,516 6,986 4.1 2007 19,851 759,718 38,271 6,846 4.8 2008 19,987 781,132 39,082 6,768 6.9 2009 20,305 768,341 37,840 6,725 7.8 2010 20,216 777,912 38,480 6,523 7.1 2011 20,505 831,170 40,535 6,426 5.9 2012 20,625 857,753 41,588 6,421 5.6 2013 20,700 879,903 42,236 6,392 4.5 2014 21,000 N/A N/A 6,582 3.4 Source: (1) Estimates from Metropolitan Council, except for 2010 which is per the U.S. Census & 2014 which is city estimate (2) Information from Bureau of Economic Analysis Report - Anoka County statistics used as local information is unavailable (3) Information from ISD 12 Website (4) Information from MN Department of Employment and Economic Development - Anoka County statistics used as local information is unavailable Note: Information not available is marked N/A 114 CITY OF LINO LAKES, MINNESOTA Table 14 PRINCIPAL EMPLOYERS, CURRENT YEAR AND NINE YEARS AGO 2014 2005 Source: City of Lino Lakes Official Statements/Employer Surveys Notes: (1) = While information was obtai ii for the largest employers within the City of Lino Lakes, information on the total employment within the City was not available. ft - 115 (1) (1) Percentage Percentage of Total of Total Employer Employees Rank Employment Employees Rank Employment State of Minnesota Corrections 450 1 N/A % 413 1 N/A % ISD 12 - Centennial Schools 362 2 N/A - - N/A Taylor Corporation 160 3 N/A 240 2 N/A Target Corporation 150 4 N/A 230 3 N/A Curtis 1000 130 5 N/A - - N/A Anoka County Juvenile Center 130 6 N/A 150 7 N/A Molin Concrete Products 123 7 N/A 162 6 N/A Kohls 120 8 N/A 135 9 N/A YMCA 120 9 N/A - - N/A Rehbein Transit, Inc. 100 10 N/A 150 8 N/A Synovis Interventional Systems - - 200 4 N/A Summit Fire Protection - - 165 5 N/A City of Lino Lakes - - 72 10 N/A Total 1,845 - % 1,917 - % Source: City of Lino Lakes Official Statements/Employer Surveys Notes: (1) = While information was obtai ii for the largest employers within the City of Lino Lakes, information on the total employment within the City was not available. ft - 115 CITY OF LINO LAKES, MINNESOTA FULL -TIME -EQUIVALENT EMPLOYEES BY TYPE LAST TEN FISCAL YEARS General Government Administration Seniors Finance Economic Development Planning Community Development Engineering Building Other Total General Government Public Safety Officers Civilians Fire Building Inspection Total Public Safety Public Works Streets Other Total Public Works 2005 2006 2007 2008 2009 5.00 5.00 5.00 5.00 5.00 0.63 0.63 0.63 0.63 0.63 3.50 3.50 3.50 3.50 3.50 1.00 1.00 1.00 1.00 1.00 2.00 2.00 2.00 2.00 2.00 2.75 2.75 2.75 2.75 2.75 1.00 1.00 1.00 1.00 1.00 1.15 1.15 1.40 1.40 1.40 17.03 17.03 17.28 17.28 17.28 25.00 26.00 26.00 27.00 27.00 4.75 4.75 4.75 4.75 4.75 4.25 4.25 4.25 4.25 4.25 34.00 35.00 35.00 36.00 36.00 6.35 6.85 7.35 7.35 7.35 1.15 1.15 1.15 1.15 1.15 7.50 8.00 8.50 8.50 8.50 Parks, Recreation and Forestry 9.05 9.55 9.80 9.80 9.80 Water 2.15 2.15 2.15 2.15 2.15 b ,. ..,.'11� Sewer 2.15 2.15 2.15 2.15 2.15 Total 71.88 73.88 74.88 75.88 75.88 Source: City Finance Office 116 Table 15 27.00 25.00 25.00 25.00 25.00 2010 2011 2012 2013 2014 4.00 3.50 3.50 3.50 3.50 0.63 - - - - 3.00 3.00 3.00 3.00 3.00 1.00 1.00 1.00 - - 2.00 1.00 1.00 1.00 1.00 2.25 2.00 2.00 2.00 2.00 1.00 - - - - 1.40 0.70 0.70 0.70 0.70 15.28 11.20 11.20 10.20 10.20 27.00 25.00 25.00 25.00 25.00 4.25 4.00 3.00 3.00 4.00 - - - - 1.00 2.75 2.50 2.50 2.50 2.00 34.00 31.50 30.50 30.50 32.00 6.85 7.00 7.00 7.00 7.00 1.15 1.00 1.00 1.00 1.00 8.00 8.00 8.00 8.00 8.00 9.30 9.00 9.00 8.70 8.70 2.15 2.15 2.15 2.30 2.30 2.15 2.15 2.15 2.30 2.30 70.88 64.00 63.00 62.00 63.50 117 CITY OF LINO LAKES, MINNESOTA OPERATING INDICATORS BY FUNCTION/PROGRAM LAST TEN YEARS Fiscal Year Function/Program 2005 2006 2007 1,461 1,075 General Government 3,151 Elections 1 2 1 Registered Voters 11,035 11,618 10,908 Number of Votes Cast 5,288 8,284 2,337 Voter Participation (Registered) 47.9% 71.3% 21.4% Public Safety Police: Calls for Service 6,973 6,990 7,053 Traffic Citations & Warnings 6,609 5,964 3,805 Part I Crimes 1,375 3,372 1,279 Part 11 Crimes 3,119 4,890 3,432 Inspections: Building Permits (1) 837 686 2,297 Value of Building Permits $53,686,592 $42,0 7 $30,539,559 .s Public Works General Maintenance (hours) 6,014 5,692 6,758 Street Maintenance (hours) 3,106 3,631 2,916 Fleet Maintenance (hours) 4,440 4,460 4,144 Snow Plowing/Sanding (hours) 1,003 867 1,425 Culture and Recreation Parks: Park Maintenance (hours) 10,5779a 10,368 10,939 Utilities Water Maintenance (hours) 3,904 4,387 4,256 Sanitary Sewer Maintenance (hours) 4,092 3,347 4,148 Source: Various City Departments Notes: Information not available is labeled N/A. (1) 1,565, 4,337 and 581 repair permits issued in 2007 and 2009, respectively, due to storm damage. 118 2008 2009 2 1 12,723 11,805 11,051 4,354 86.9% 36.9% 6,871 6,353 3,252 3,187 1,461 1,075 3,767 3,151 5,041 1,535 $15,852,780 $ 9,586,160 6,129 5,870 3,851 3,267 5,043 4,782 1,353 950 11,136 12,406 5,716 5,041 3,760 3,486 Table 16 Fiscal Year 2010 2011 2012 2013 2014 2 1 2 1 2 12,284 11,705 13,478 12,020 12,610 8,545 4,314 11,546 1,575 7,854 69.6% 36.9% 85.7% 13.1% 62.3% 6,398 6,384 6,344 6,210 6,210 2,743 2,604 2,694 2,597 2,597 982 1,117 N/A N/A N/A 2,911 2,911 N/A N/A N/A 509 452 459 1 $ 11,295,493 $ 11,295,493 $ 10,751,626 $ 17,6 5 $ 13,535; 4,945 7,416 6,939 3,994 5,200 3,099 4,352 5,926 5,740 3,840 4,850 4,214 3,945 4,548 4,746 1,638 1,534 594 1,639 2,141 9,257 9,813 �9 ..w.saa6$$°: 8,480 8,537 3,560 68 3; 3,119 3,189 3,531 7 3,51 3,109 3,178 119 CITY OF LINO LAKES, MINNESOTA CAPITAL ASSET STATISTICS BY FUNCTION/PROGRAM LAST TEN YEARS Function/Program 2005 Public Safety 1 Police: 12 Stations 1 Patrol Units 1 1 Fire (Joint Powers): 1 Stations in City 1 Fire Trucks 4 Public Works 673 Lights 559 Vehicles 29 City Streets (miles) 95.5 Culture and Recreation 96.1 Parks: 100.71 Parks 18 Park Acres 141 Trails (miles) 19 Park Shelters 5 Basketball Courts 6 Fishing Pier 1 Skating Rinks 4 Soccer Fields 8 Baseball/Softball Fields 18 Tennis Courts �� " �� a�i���' . 2 ���1a Playgrounds 4117 ` Water 4,340 Distribution System (miles)50.8 595 Water Connections 3,957 Gallons Pumped (millions) 475 Number of Fire Hydrants 523 Water Tower Capacity (millions gallons) 2 Sanitary Sewer 2 Collection System (miles) 63.5 Sewer Connections 4,142 Storm Sewer 4,428 Pipe (miles) 33.1 Source: Various City Departments 120 Fiscal Year 2006 2007 2008 2009 1 1 1 1 12 12 12 12 1 1 1 1 5 5 5 5 673 673 673 673 29 29 29 29 96 96.1 100.71 100.71 18 18 18 18 141 141 141 141 20 26 26 26 7 7 7 7 6 6 6 6 1 1 1 1 4 4 4 4 8 8 8 8 20 20 20 20 2 2 2 2 16 16 16 16 51.1 64.7 74.7 74.7 4,090 4,112 4,247 4,340 565 595 590 589 538 538 538 538 2 2 2 2 63.3 64.5 69.8 69.8 4,282 4,428 4,447 4,486 34.1 34.3 41.4 41.4 Table 17 Fiscal Year 2010 2011 2012 2013 2014 1 1 1 12 12 12 1 l 1 5 5 5 673 673 673 29 29 29 100.71 100.71 100.71 18 18 18 141 141 141 26 26 26 7 6 6 6 6 6 1 1 1 4 4 4 8 8 8 20 20 20, 2 2 2 16 16 16 74.7 74.7 74.7 4,382 4,424 4424 498 492 609 538 538 538 2 2 2 69.8 69.8 69.8 4,530 4,567 4567 41.4 41.4 41.4 1 1 12 12 1 1 5 5 673 673 29 2��•.. P$R , 100.71 10. .gggg flfl . l $fl ggggg 18 18 141 141 26 26 6 6 6 6 1 1 4 4 8 8 20 20 2 2 16 16 74.7 74.7 4484 4520 536 536 538 538 2 2 69.8 69.8 4624 4685 41.4 41.4 121 a in wlfiw� Clifton LarsonAllen Honorable Mayor and Members of the City Council City of Lino Lakes, Minnesota Clifton LarsonAllen LLP CLAconnect.com 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 La s (the City) for the year ended December 31, 2014, and have issued our report thereon dated May 015. We have previously communicated to you information about our responsibilities under auditing st r generally accepted in the United States of America and Government Auditing Standards, as well c . ry ai , information related to the planned scope and timing of our audit. Professional standards also r _ r t we communicate to you the following information related to our audit. Significant audit findings Qualitative aspects of accounting practices Accounting policies Management is responsible for the selection an u appropriate accounting policies. The significant accounting policies used by the City are des crib F n t to the financial statements. No new accounting policies were adopt a plication of existing policies was not changed during 2014. We noted no transactions entered in p by = e City during the year for which there is a lack of authoritative guidance or consensus. All signif' actions have been recognized in the financial statements in the proper period. Accounting estimates Accounting estimates are an gral 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 financial statements were: • Management's estimate of the useful lives of capital assets is based on authoritative guidance and past experience. We evaluated the key factors and assumptions used to develop the useful lives of capital assets in determining that it is reasonable in relation to the financial statements taken as a whole. • Management's estimate of the allowance for doubtful accounts is based on collection history of ambulance billings and an analysis of the collectability of individual accounts. ♦ An irdepeent neither of Nezia IrWnatlord INTERNATIONAL rd Honorable Mayor and Members of the City Council City of Lino Lakes Page 2 Qualitative aspects of accounting practices (continued) Accounting estimates (continued) • Management's estimate of the amount of the year-end compensated absences payable to employees is based on historical trends and anticipated leave time activity. • Management's estimate of the investments at fair value is based on published market values at December 31, 2014. • Management's estimate of other postemployment benefits payable is based on an actuarial study performed by an independent third -party and the City's historical activity. We evaluated the key factors and assumptions used to develop the other postemployment benefits payable in determining that it is reasonable in relation to the financial statements taken as a whole. Financial statement disclosures Certain financial statement disclosures are particularly sensitive becau a fir significance to financial statement users. There were no particularly sensitive financial statemen ', d s. i?s. The financial statement disclosures are neutral, consistent, an ear. Difficulties encountered in performing the audit We encountered no significant difficulties in dealing with a ement in performing and completing our audit. Uncorrected misstatements Professional standards require us to accumulat tements identified during the audit, other than those that are clearly trivial, and communicate th . appropriate level of management. Management did not identify and we did not notify them of an- u, s r ed financial statement misstatements. Corrected misstatements None of the misstatements z et ated s a result of audit procedures and corrected by management were material, either individually or i h regate, to the financial statements taken as a whole. Disagreements with manag 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 auditors' report. No such disagreements arose during our audit. Management representations We have requested certain representations from management that are included in the management representation letter dated May 18, 2015. Honorable Mayor and Members of the City Council City of Lino Lakes Page 3 Management consultations with other independent accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a "second opinion" on certain situations. If a consultation involves application of an accounting principle to the City's financial statements or a determination of the type of auditors' 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. Significant issues discussed with management prior to engagement We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to engagement as the City's audio . However, these discussions occurred in the normal course of our professional relationship and our resp ,a ere not a condition to our engagement. Other audit findings or issues We have provided a separate letter to you dated May 18, 2015, x at internal control related matters identified during the audit. Audits of group financial statements We noted no matters related to the group audit that wert er to be significant to the responsibilities of those charged with governance of the group. We have provided a separate letter to you dated 8 015, communicating internal control related matters relevant to the group audit and identified by r component auditor during the audit. Other information in documents contaiffi; t a; di ed financial statements With respect to the required supplem tar formation (RSI) accompanying the financial statements, we made certain inquiries of management b h: ethods of preparing the RSI, including whether the RSI has been measured and presented in or- nc with prescribed guidelines, whether the methods of measurement and preparation have been c nge a prior period and the reasons for any such changes, and whether there were any significant assu ions - r int rpretations underlying the measurement or presentation of the RSI. We compared the RSI for consis y with management's responses to the foregoing inquiries, the basic financial statements, and other knowledge obtained during the audit of the basic financial statements. Because these limited procedures do not provide sufficient evidence, we did not express an opinion or provide any assurance on the RSI. With respect to the combining fund statements and other supplementary financial information (collectively, the supplementary information) accompanying the financial statements, on which we were engaged to report in relation to the financial statements as a whole, 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 or the reasons for such changes, 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 have issued our report thereon dated May 18, 2015. Honorable Mayor and Members of the City Council City of Lino Lakes Page 4 Other information is being included in documents containing the audited financial statements and the auditors' report thereon. Our responsibility for such other information does not extend beyond the financial information identified in our auditors' report. We have no responsibility for determining whether such other information is properly stated and do not have an obligation to perform any procedures to corroborate other information contained in such documents. As required by professional standards, we read the Introductory Section and Statistical Information (the other information) in order to identify material inconsistencies between the audited financial statements and the other information. We did not identify any material inconsistencies between the other information and the audited financial statements. This communication is intended solely for the information and use ofe ayor and City Council and management of the City and is not intended to be and should not be used by n 0her than these specified parties. 8 10 WAF CliftonLarsonAUen CliftonLarsonAllen LLP CLAconnect.com INDEPENDENT AUDITORS' REPORT ON MINNESOTA LEGAL COMPLIANCE Honorable Mayor and Members of the City Council City of Lino Lakes Lino Lakes, Minnesota We have audited, in accordance with auditing standards generally accepted in the United States of America and the standard applicable to financial audits contained in nment Auditing Standards issued by the Comptroller General of the United States, the accompany to tial statements of the governmental activities, the business -type activities, each major fun ,pan_ fFee aggregate remaining fund information of the City of Lino Lakes, Minnesota, as of Decembbr�8 X014 and the related notes to the financial statements, which collectively comprise the City'ssiancial statements as listed in the table of contents and have issued our report thereon da `#8, 2015. The Minnesota Legal Compliance Audit Guide for Political S divisions promulgated by the State Auditor pursuant to Minnesota Statute § 6.65 contains seveh categories of compliance to be tested: contracting and bidding, deposits and investments, ccifi if ets of interest, public indebtedness, claims and disbursements, miscellaneous provisions, and toC ;inch 9ht financing. Our audit considered all of the listed categories. � In connection with our audit, nothing card o attention that caused us to believe that the City of Lino Lakes, Minnesota failed to comply iv��h e provisions of the Minnesota Legal Compliance Audit Guide for Political Subdivisions I oweve 0(our audit was not directed primarily toward obtaining knowledge of such noncompliant Agcordingly, had we performed additional procedures, other matters may have come to our atte�tron regarding the City of Lino Lakes, Minnesota's noncompliance with the above -reference( 'ion The purpose of this repor,� is eplely 'to describe the scope of our testing of compliance relating to the provisions of the MinnesotaLegal Compliance Audit Guide for Political Subdivisions and the results of that testing, and not to provide an opinion on compliance. Accordingly, this communication is not suitable for any other purpose. CliftonLarsonAllen LLP Minneapolis, Minnesota May 18, 2015 1 M nt rre indeperdenher of Nam IrAwnalional INTERN nnorv.v. OPF Clifton LarsonAllen Clifton LarsonAllen LLP CLAconnect.com INDEPENDENT AUDITORS' 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 Honorable Mayor and Members of the City Council City of Lino Lakes Lino Lakes, Minnesota ir AN We have audited, in accordance with the auditing standards gen, 1 y, cepted in the United States of America and the standards applicable to financial audits co®taipee n Government Auditing Standards issued by the Comptroller General of the United States,,zlke fins c al statements of the governmental activities, the business -type activities, each major fund, anduthe ggregate remaining fund information of the City of Lino Lakes, as of and for the year ender ecemti 31, 2014, and the related notes to the financial statements, which collectively comprise the.Cityof Lino Lakes' basic financial statements, and have issued our report thereon dated May 18, 2015. � � wb Internal Control Over Financial Reporting In planning and performing our audit of thoxf partial statements, we considered the City of Lino Lakes' internal control over financial reporting 14 14 al control) to determine the audit procedures that are appropriate in the circumstances For.thepurpose of expressing our opinions on the financial statements, but not for the purposf pressing an opinion on the effectiveness of the City of Lino Lakes' internal control. Accordifa I 'I do not express an opinion on the effectiveness of the City of Lino Lakes' internal control, 17�`. A deficiency in internal pntr,l exists when the design or operation of a control does not allow management or employees; -in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. ♦ M iMeperdert rt rber of Nexia Int—atiorel INTERNATIONAL Honorable Mayor and Members of the City Council City of Lino Lakes Page 2 Compliance and Other Matters As part of obtaining reasonable assurance about whether the City of Lino Lakes' financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the result of that testing, and not to provide an opinln5�o�nthe effectiveness of the entity's internal control or on compliance. This report is an integral P4 - dfgan audit performed in accordance with Government Auditing Standards in considering th terpty's internal control and compliance. Accordingly, this communication is not suitable for anrpose. Ilk CliftonLarsonAllen LLP Minneapolis, Minnesota, May 18, 2015arA.- :,. z STAFF ORIGINATOR MEETING DATE TOPIC: VOTE REQUIRED INTRODUCTION CITY COUNCIL AGENDA ITEM 4A John Swenson, Public Safety Director May 26, 2015 Hiring of One Police Officer 3/5 The Lino Lakes Public Safety Department is requesting council approval to hire one police officer. BACKGROUND With recent resignations the Police Division is currently staffed with 23 police personnel. The Public Safety Department has been engaged in a police officer hiring process to fill these vacancies. This hiring process included: I. Application/Experience Scoring 2. Written Exercise Scoring 3. Initial Oral Interview / Physical Fitness Testing 4. Supervisor Oral Interview 5. Background Investigation 6. Medical Examination 7. Psychological Examination This hiring process has been extensive and has identified officer candidates that will continue the proud tradition of providing high quality public safety services. The 2015 Approved Budget is funded for 25 sworn positions. The hiring of Shane Werneke as an officer will bring the police division to 24 sworn staff. Approval of this request will not result in an increase to personnel cost for the police division. RECOMMENDATION Staff recommends the Council approve the hiring of Shane Werneke as a Police Officer effective June 11, 2015. ATTACHMENTS None CITY COUNCIL AGENDA ITEM 4B STAFF ORIGINATOR: John Swenson, Public Safety Director MEETING DATE: May 26, 2015 TOPIC: Acceptance of CenterPoint Energy Community Partnership Grant VOTE REQUIRED: 3/5 INTRODUCTION CenterPoint Energy offers Community Partnership Grants to cities served by the company in Minnesota. The company awards individual grants of up to $3,000 to help cities purchase emergency response equipment. BACKGROUND Staff researched and applied for the CenterPoint Energy Grant to assist the Lino Lakes Public Safety Department — Fire Division in the purchase of a Bullard Eclipse LDS Thermal Imaging Camera. This thermal imaging camera will assist firefighters locate victims and identify hot spots that need to be extinguished at a fire scene. The cost of these cameras is approximately $8,445.00. On May 7, 2015 CenterPoint Energy informed staff that a grant in the amount of 2,500 had been awarded to the City of Lino Lakes. RECOMMENDATION Staff recommends that Council accept the donation of $2,500 toward the purchase of a thermal imaging camera from the CenterPoint Energy Community Partnership. ATTACHMENTS None CITY COUNCIL AGENDA ITEM 4C STAFF ORIGINATOR: Public Safety Director John Swenson MEETING DATE: May 26, 2015 TOPIC: Acceptance of Monetary Donations in Memory of Martha DeHaven VOTE REQUIRED: 3/5 INTRODUCTION The Lino Lakes Public Safety Department is requesting council approval to accept 3 donations of $25 each in Memory of Martha DeHaven. BACKGROUND Ms. DeHaven was a Lino Lakes resident and a member of the Lino Lakes Environmental Board. She passed away on May 7, 2015 at the age of 78. At the request of Ms. DeHaven and her family the Lino Lakes Fire Division or the Zuettel Memorial Garden were listed as preferred memorials. RECOMMENDATION Staff recommends approval of accepting donations totaling $75.00 from Laverne Johnson, John & Diane Houle, and William & Geraldine Mahre in memory of Martha DeHaven ATTACHMENTS None STAFF ORIGINATOR: MEETING DATE: TOPIC: VOTE REQUIRED INTRODUCTION CITY COUNCIL AGENDA ITEM 6A Michael Grochala, Community Development Director May 26, 2015 Consider Resolution No. 15-58, Approving Plans & Specifications and Authorizing Advertisement for Bids, Well No. 6 Pump House 3/5 Vote Required Staff is requesting Council authorization to approve plans and specifications and authorize advertisement for bids for the construction of Well No. 6 Pump House. BACKGROUND In accordance with the City's Comprehensive Water Supply Plan, construction of Well No. 6 was recommended to accommodate the City's municipal water demand. The well is located at Birch Park on property acquired as part of the Preserve at Lino Lakes project. Well construction began in December of 2014 and is nearing completion. The next step in the process is to construct the Pump House Facility. The estimated construction cost is $797,500. Funding for the improvement is provided from the City's Area and Unit Trunk Fund. The estimated schedule for this project is as follows: City Council Authorizes Advertisement for Bids May 26, 2015 Bid Opening June 24, 2015 City Council Consider Accepting Bids July 13, 2015 Construction Start November 2015 RECOMMENDATION Staff recommends adoption of Resolution 15-58 Approving Plans and Specifications and Authorizing Advertisement for Bids for the construction of Well No. 6 Pump House. ATTACHMENTS 1. Resolution No. 15-58 2. Pump House Plans CITY OF LINO LAKES RESOLUTION NO. 15-58 RESOLUTION APPROVING PLANS AND SPECIFICATIONS AND AUTHORIZING ADVERTISEMENT FOR BIDS WELL NO.6 PUMP HOUSE WHEREAS, in accordance with the City's Comprehensive Water Supply Plan, construction of the Well No. 6 Pump House is planned for construction to meet the municipal water demand; and WHEREAS, the project is necessary, cost-effective and feasible; and WHEREAS, pursuant to City Council Resolution No. 14-109, Stantek Inc., has prepared plans and specifications for the making of such improvement. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Lino Lakes, Minnesota that: 1. Such plans and specifications, a copy of which are made part hereof, are hereby approved. 2. The City Clerk shall prepare and cause to be inserted in the official paper and in a trade publication an advertisement for bids for the making of such improvement under such approved plans and specifications. The advertisement shall be published for two weeks, shall specify the work to be done, shall state that bids will be received by the Clerk, at which time they will be received by the clerk until 10:00 a.m. on Wednesday, June 24 , at which time they will be publicly opened at the City Hall by the City Clerk and Engineer, will then be tabulated, and will be considered by the Council at 6:30 p.m. on July 13, 2015, in the Council Chambers of the City Hall. Any bidder whose responsibility is questioned during consideration of the bid will be given an opportunity to address the Council on the issue of responsibility. No bids will be considered unless sealed and filed with the Clerk and accompanied by a cash deposit, cashier's check, bid bond or certified check payable to the Clerk for five (5) percent of the amount of such bid. Adopted by the Council of the City of Lino Lakes this 26th day of May, 2015. The motion for the adoption of the foregoing resolution was introduced by Council Member and was duly seconded by Council Member and upon vote being taken thereon, the following voted in favor thereof: The following voted against same: Jeff Reinert, Mayor ATTEST: Julianne Bartell, City Clerk o >o"c moa �c o" o ozc d i E 0 I/ 1� - - __ I/ / i BIRCH PARK PARKING LOT NOT TO BE USED BY CONTRACTOR J � 2 � h 4 /O l Fk7 l\®\ Dips / CONNECT TO EXISTING 12" BFV, ANI I I � NOTES: 1. CONTRACTOR TO PROVIDE SITE PREPARATION FOR DRILLING EQUIPMENT LAY -DOWN AREA, SITE ACCESS, ETC. COORDINATE ON-SITE WITH OWNER AND ENGINEER PRIOR TO INITIATION OF WORK AND MOBILIZATION. u OWNER WILL REMOVE EXISTING TREE NEAR WELL LOCATION AND RELOCATE 41 SMALL TREES WITHIN MOWED AREA. 2. CONTRACTOR TO PROVIDE SILT AND SAFETY FENCING. LENGTH OF EACH FENCE SHALL BE DETERMINED ON-SITE BY CONTRACTOR, OWNER, AND ENGINEER PRIOR TO MOBILIZATION. SEE C2.01 3. SEED ALL DISTURBED AREAS NOT SODDED. 4. PROVIDE JOINT RESTRAINT AT ALL WATERMAIN FITTINGS. 41 KEY z: E M o SOD u °3 z i � o a � N 3 ozz 2 o2 oww o„z< d F 40 usoz 0o p rod= O LLmQ3 � Q< _ Luu INOIREVISION DATE SET 4” PVC / I ADDENDUM] 10-17-14 \ OVERFLOW \ #4 S.S. SCREEN W/ S.S. CLAMP / 3 AT TERMINATION OF OVERFLOW �9 \ 1R VEY DRAWN MHL DESIGNED KBJ � \ / CHECKED KBJ APPROVED KBJ D 5' 10, 20' PROJ. NO. 193803003 —IT N-111 C 1.01 V o 41 s 53'-8" 41 ;o A 3:1 o n u D3.01 3 i y :"g FLUORIDE FEED SYSTEM N SEE DETAIL 3 CONTAINMENT BY OWNER sw oz " o I I I 0hia d z 3'-10., 2U0 u II 7abz 71 1&E 0 I o0 0 I 1/2" TAP, 1/2" BALL VALVE I FOR FUTURE ROSSUM SAND 13- o I CONTENT TESTER o o 12" FLANGED FLUORIDE ~aw COUPLING ADAPTORROOM I <' O 12" TEE w/ AIR RELEASE I TURN -DOWN SAMPLE COCK FD (BELOW) O I 1" TAP AND 1" BALL VALVE FOR 12" CHECK VALVE I CHLORINE BOOSTER PUMP SUPPLY EMERGENCY EYEWASH I I I POLYPHOSPHATE I I FLUORIDE (45° BOTTOM OF PIPE) POLYPHOSPHATE FEED SYSTEM SEE DETAIL Q o STORAGE PUMP ROOM O CONTAINMENT BY OWNER 0 12" MAG METER LU I z 0 CHLORINE BOOSTER PUMP SAMPLE COCK w/ 1 I Z SEE DETAIL PRESSURE GAUGE I C < w v) Z OFD I n J I C/') 0 12" BFV I I LLI � = IL I Q o I I = � — —I 12" 90° BEND w/ BOSS, I I O I I TAP BOSS FOR 11/4" I I z WATER SUPPLY, PROVIDE J 1 1/4" BALL VALVE O CHLORINE I ROOM I I CHLORINE FEED SYSTEM O I I I I SEE DETAIL I IOO I I I I I I I 1 NO REVISION DATE A II o 0 o o. d PLAN SURVEY DRAWN MHJ PLAN DESIGNED KBJ ® A — - 0 V4' 2'-8" 5'-4" CHECKED KBJ APPROVED KBJ _ Eo PROJ. NO. 193803003 SHEET NUMBER 3a ox D1.01 i I, -UN I KIIJUC V ASPHALT SHIN( PREFIN MET FA: DRIP EDGE PREFIN MET RA AND DOWNSP 5/4x6 TREATED COMPOSITETF FIBER CEMENT SIDING PRECAST CONI WATERTABLE CULTURED STO C B A3.01 A3.01 PANEL TYP I DOOR I TOP L— — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — ------------------ — — — — — — — — — --------------- A -------------JA NORTH ELEVATION 0 2' 4' 8' CONT RIDGE VENT TRANSLUCENT WALL PANEL TYP 4 a I I I q v I I -----T�— — — — — — — — — — — — 7--- L --------------- ------------L — — — — — — — — — — B WEST ELEVATION 0 2' 4' 8' FIBER CEMENT BC PREFIN MET FASCI DRIP EDGE TOP OF CM EL 112'-0' PREFIN MET RAIN AND DOWNSPOL 5/4x6 TREATED EX COMPOSITE TRIM FIBER CEMENT BC SIDING — PRECAST CONIC DF WAINSCOT WATERTABLE EL 103'-0.. 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