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Mounds View City Council April 12, 2021 Regular Meeting Page 3 1 Finance Director Beer stated each year the City is required to complete an audit. He reported this 2 audit was completed by Aaron Nielsen with MMKR. 3 4 Aaron Nielsen, MMKR, provided the Council with a presentation on the 2020 audit and 5 commented on the Financial Statement Audit, the Federal "Single Audit" along with the Minnesota 6 Legal Compliance Audit. He reported the City's financial statements are fairly presented in 7 accordance with accounting principles generally accepted in the United States. He explained the 8 City received an unmodified or clean opinion. He discussed the increase in the City's estimated 9 market value and tax capacity. The financial position of the General Fund was reviewed, along 10 with a government -wide statement. The balance within the City's utility funds was discussed 11 further with the Council and Mr. Nielsen asked for comments or questions. 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 46 Mayor Mueller commented the City paid invoices outside of the 35 day window and asked why this occurred. Finance Director Beer explained this occurred because people were working from home due to COVID and invoices were not always sent to the correct inbox in a timely manner. Council Member Meehlhause stated this was his ninth year on the City Council. He thanked Mr. Nielsen for his detailed presentation on the audit. He asked how many employees the City of Mounds View Finance Department would have to add in order to properly segregate duties. Mr. Nielsen stated he had not completed a detailed analysis regarding this matter. Mayor Mueller thanked Mr. Nielsen for his presentation. 8. COUNCIL BUSINESS A. Public Hearing: Resolution 9411, Approval of Honeybee -Keeping License for Ann Donadio at 7090 Knollwood Drive. City Administrator Zikmund requested the Council approve a honeybee -keeping license for Ann Donadio at 7090 Knollwood Drive. He reported all necessary paperwork and fees have been paid to the City. He noted staff had received a number of calls and several emails all in support of this request. Mayor Mueller opened the public hearing at 7:34 p.m. Hearing no public input, Mayor Mueller closed the public hearing at 7:35 p.m. Ann Donadio, 7090 Knollwood Drive, explained she began keeping bees when she was a child with her dad and she looked forward to having a hive in Mounds View. MOTION/SECOND: Hull/Meehlhause. To Waive the Reading and Adopt Resolution 9411, Approval of Honeybee -Keeping License for Ann Donadio at 7090 Knollwood Drive. A roll call vote was taken. Ayes — 5 Nays — 0 Motion carried.