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Agenda Packets - 2024/05/13
CITY OF MOUNDS VIEW CITY COUNCIL MEETING AGENDA MOUNDS VIEW CITY HALL Monday, May 13, 2024 6:00 p.m. 1. CALL TO ORDER 2. PLEDGE OF ALLEGIANCE 3. ROLL CALL: Meehlhause, Cermak, Gunn, Lindstrom, Clark 4. APPROVAL OF AGENDA 5. CONSENT AGENDA A. Approval of Minutes: April 22, 2024 B. Just and Correct Claims C. Appointing/Designating Councilmember Clark Festival in the Park Liaison D. Resolution 9922 Approving the Transfer of Nick Bohmert from to the Public Works Utilities Division to the Parks Division E. Resolution 9924, Authorizing Out of State Travel Expenses for Sgt. Dison and Officer Levoir to Attend the International Association of Women Police (IAWP) Conference in Chicago Illinois 6. SPECIAL ORDER OF BUSINESS A. MMKR 2023 audit presentation — Aaron Nielsen, Principal B. Presentation of 2023 Coach of the Year — Adnan Omanovic (Resolution 9925) C. Presentation of 2023 Coach of the Year — Roscoe Curry (Resolution 9925) D. 2024 MVPD Quarter 1 Report- Chief Zender E. Bridging.Com — Diana Dalsin 7. PUBLIC COMMENT Citizens may speak to issues not on tonight's agenda. Before speaking, please give your full name and address for the minutes. Also, please limit your comments to three minutes. 8. COUNCIL BUSINESS A. PUBLIC HEARING: Resolution 9915, Approving an Amendment to the Conditional Use Permit for the Property at 2375 Mounds View Boulevard to Allow Auto Body Work and Auto Painting. B. PUBLIC HEARING: Resolution 9917, Approving the Voyager Subdivision Preliminary Plat at 7900 Sunnyside Road. C. PUBLIC HEARING: Resolution 9918, Approving a Chicken -Keeping License for Kimberly Wanner, 2622 Clearview Avenue D. Resolution 9916, Approving the Purchase of One Ford Police Utility Vehicle Along with Additional Equipment and Setup Costs. E. Resolution 9919, Adopting a Five Year Financial Plan for 2025 thru 2029 F. Resolution 9921, Authorizing the Purchase of One Rifle Rated Ballistic Shield and Transport Bag G. Resolution 9923 — Authorizing Issuance RFP or Organized Trash Collection H. Introduction/Council Discussion — General Election/Holiday — Mayor Lindstrom I. Community Engagement Committee — Mayor Lindstrom 9. REPORTS A. Reports of Mayor and Council B. Reports of Staff 10. NEXT COUNCIL WORK SESSION: Monday, June 3, 2024 at 6:00 pm NEXT COUNCIL MEETING: Tuesday, May 28, 2024 at 6:00 pm 11. ADJOURNMENT I PROCEEDINGS OF THE MOUNDS VIEW CITY COUNCIL 2 CITY OF MOUNDS VIEW 3 RAMSEY COUNTY, MINNESOTA 4 5 Regular Meeting 6 April 22, 2024 7 Mounds View City Hall 8 2401 Mounds View Boulevard, Mounds View, MN 55112 9 6:00 P.M. 10 11 12 1. MEETING IS CALLED TO ORDER 13 14 2. PLEDGE OF ALLEGIANCE 15 16 3. ROLL CALL: Cermak, Clark, Gunn, Lindstrom, and Meehlhause 17 18 NOT PRESENT: None. 19 20 4. APPROVAL OF AGENDA 21 A. Monday, April 22, 2024, City Council Agenda. 22 23 MOTION/SECOND: Gunn/Clark. To Approve the Monday, April 22, 2024, agenda as presented. 24 25 Ayes — 5 Nays — 0 Motion carried. 26 27 5. CONSENT AGENDA 28 29 Council Member Gunn asked to remove Item 5C and 5D. 30 31 Mayor Lindstrom asked to remove Item 5F. 32 33 A. Approval of Minutes: April 8, 2024 34 B. Just and Correct Claims 35 C. Resolution 9905, APPFOViHg the WOM060H of Sydney Dison to -Position of 36 Police Se „+ 37 D. Resolution 9906, Approving the -PFOMOtiOn of Ben Geisbauer- to -Position of 39 E. Resolution 9907, Authorizing Internal Recruitment Process for Position of 40 Public Works Maintenance Worker — Parks Division 41 F. Resolution 9908, Appointing the 2023 Citizen of the Year Award to A! Hi 42 G. Financial Report for the Quarter Ended March 31, 2024 43 H. Resolution 9909, Authorizing Separation Compensation for Police Officer 44 Kasey Keckeisen 45 I. Resolution 9910, Authorizing Recruitment Process for the Police Intern 46 Position and Approving the New Job Description 1 2 3 4 5 6 7 8 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 46 Mounds View City Council April 22, 2024 Regular Meeting Page 2 MOTION/SECOND: Meehlhause/Cermak. To Approve the Consent Agenda as amended removing Items 5C, 5D and 5F for further discussion. Ayes — 5 Nays — 0 Motion carried. C. Resolution 9905, Approving the Promotion of Sydney Dison to Position of Police Sergeant. Council Member Gunn congratulated Officer Sydney Dison for being promoted to Sergeant. MOTION/SECOND: Gunn/Meehlhause. To Waive the Reading and Adopt Resolution 9905, Approving the Promotion of Sydney Dison to Position of Police Sergeant. Council Member Meehlhause congratulated Officer Dison for being promoted to Sergeant and noted she is the first female Sergeant to serve in the Mounds View Police Department. Ayes — 5 Nays — 0 Motion carried. D. Resolution 9906, Approving the Promotion of Ben Geisbauer to Position of Lead Parks Worker. Council Member Gunn congratulated Ben Geisbauer for being promoted to the position of Lead Parks Worker. MOTION/SECOND: Gunn/Meehlhause. To Waive the Reading and Adopt Resolution 9906, Approving the Promotion of Ben Geisbauer to Position of Lead Parks Worker. Ayes — 5 Nays — 0 Motion carried. F. Resolution 9908, Appointing the 2023 Citizen of the Year Award to Al Hull. Mayor Lindstrom explained Al Hull served on the City Council for 16 years and passed away last year after a battle with leukemia. He commented on how well former Mayor Hull served this community. He then read Resolution 9908 in full for the record. MOTION/SECOND: Lindstrom/Meehlhause. To Adopt Resolution 9908, Appointing the 2023 Citizen of the Year Award to Al Hull. Ayes — 5 Nays — 0 Motion carried. 6. SPECIAL ORDER OF BUSINESS A. National Public Works Week — Proclamation Mayor Lindstrom read a proclamation in full for the record proclaiming May 19 through May 25, 2024 to be National Public Works Week in the City of Mounds View. Mounds View City Council April 22, 2024 Regular Meeting Page 3 2 B. Building Safety Month — Proclamation 3 4 Mayor Lindstrom read a proclamation in full for the record proclaiming May to be Building Safety 5 Month in the City of Mounds View. 7 7. PUBLIC COMMENT 9 Vince Meyer, 8380 Spring Lake Road, stated he received a new water meter last Tuesday. He 10 reported he was at home when the worker began the meter installation, but had to leave for work 11 before he finished the work. He explained he allowed the worker to finish the work while he was 12 not at home and when he returned home from work his basement was flooded. He indicated he has 13 been speaking with the Public Works Department in order to get a copy of their insurance but has 14 not received this information to date. He stated he would need compensation for the water 15 extraction, the movement of the soft water tanks, and heated fans used to dry out his basement. It 16 was his understanding the contractor was willing to settle with him for these expenditures. 17 18 Mr. Meyer commented on the meeting that would be held on Tuesday, April 23 for the residents 19 on his road. It was his hope that the City sent a letter to all residents on Spring Lake Road. 20 21 Mayor Lindstrom explained the Spring Lake Road meeting would be pushed back because a 22 determination has not been made regarding the street. He reported the Council had consensus at 23 their last work session meeting, but there was new information that would be addressed later in 24 this meeting. He indicated letters would be sent to residents when a decision was made by the 25 Council. 26 27 8. COUNCIL BUSINESS 28 A. PUBLIC HEARING: Resolution 9902, Approving a Chicken -Keeping License 29 for Peter Weston Miller, 2933 County Road H2. 30 31 Assistant City Administrator Beeman requested the Council approve a Chicken -Keeping License 32 for Peter Weston Miller at 2933 County Road H2. He reported all necessary paperwork has been 33 submitted by the applicant noting he was requesting to keep seven chickens. He reviewed the two 34 comments he received from neighbors which had to do with barking dogs, coyotes and proper yard 35 maintenance. He commented on the request further and recommended the Council hold a public 36 hearing and approve the request. 37 38 Mayor Lindstrom opened the public hearing at 6:20 p.m. 39 40 Council Member Gunn asked how far the coop would be from the lot lines. 41 42 Peter Weston Miller, 2933 County Road H2, explained he would be happy to provide this 43 information to the City. He commented on the fence that was installed in his backyard noting it 44 was one foot from the property line. He indicated he would be following all rules and regulations 45 within the chicken keeping policy and would be placing the coop 20 feet from every property line. 46 He stated he had a 100 foot wide lot. He commented further on where the 8' by 8' coop would be Mounds View City Council April 22, 2024 Regular Meeting Page 4 1 located in his rear yard. 3 Mayor Lindstrom questioned if the coop was already built. 5 Mr. Weston Miller reported the coop was not already built, but he had the building materials 6 purchased. 8 Corey Mathiowetz, 2925 County Road H2, explained he lived next to Peter and Ashley. He stated 9 he was adamantly against the chicken keep request. He noted he would be selling his house in the 10 next five years and he feared how the odor from the chickens would adversely impact his property 1 1 value. He reviewed several photos with the Council and discussed how the surrounding neighbors 12 would be negatively impacted by the proposed chicken coop. He commented further on a medical 13 condition he has and stated this condition would be exacerbated by the chickens. 14 15 Hearing no further public input, Mayor Lindstrom closed the public hearing at 6:29 p.m. 16 17 MOTION/SECOND: Gunn/Clark. To Waive the Reading and Adopt Resolution 9902, Approving 18 a Chicken -Keeping License for Peter Weston Miller, 2933 County Road H2. 19 20 Council Member Meehlhause asked for clarification on the Resolution number. Assistant City 21 Administrator Beeman reported the correct Resolution number was 9902. 22 23 Mayor Lindstrom addressed Mr. Mathiowetz. He explained 14 residents in Mounds View have 24 been keeping chickens since 2016. He stated while he understood Mr. Mathiowetz's concerns, he 25 noted the City has only received one complaint over the past eight years and that was because a 26 residents' chickens got out. He discussed how the City has been trying to support urban 27 homesteading. He reported the homeowners would not be able to have roosters. 28 29 Mr. Mathiowetz believed there were some homes that were more conducive to keeping chickens 30 than others and he did not believe it was fair for the adjacent neighbors to have to view this. He 31 commented on how his property was at a higher elevation and he did not believe it was fair to have 32 to view the coop. 33 34 Mayor Lindstrom understood that some properties had better geography than others. He discussed 35 how chicken -keeping requests were considered by the Council and noted the applicant had met all 36 of the City's requirements. He appreciated the comments that were brought forward from Mr. 37 Mathiowetz and encouraged the Weston Miller's to be respectful chicken keepers. 38 39 Mr. Mathiowetz commented further on how the chickens would attract more predators and noted 40 he had a bobcat on camera on his deck. 41 42 Ashley Weston Miller, 2933 County Road H2, explained she reached out to her neighbors asking 43 for comments and she did not hear back. She reported this was not her first time keeping chickens. 44 She noted she had a permit to keep chickens in St. Paul as well. She understood Mr. Mathiowetz' 45 concerns, but stated she loves animals and it would be important to her to keep this coop clean and 46 well maintained. Mounds View City Council April 22, 2024 Regular Meeting Page 5 2 Council Member Gunn reported there would be inspections. 3 4 Mr. Weston Miller stated in the past two years, he put a $100,000 addition to his home and 5 followed all City procedures for this addition. He commented on how he cares deeply about his 6 neighborhood and noted he wanted to continue to be a good neighbor. 7 8 Ms. Mathiowetz asked what would happen when the chickens were sick. 9 10 Mayor Lindstrom encouraged Mr. Mathiowetz to have this conversation with the Weston Miller's 1 1 outside of this meeting. 12 13 Ayes — 5 Nays — 0 Motion carried. 14 15 B. PUBLIC HEARING: Resolution 9903, Approving a Chicken -Keeping License 16 for Andrew Paine, 5249 O'Connell Drive. 17 18 Assistant City Administrator Beeman requested the Council approve a Chicken -Keeping License 19 for Andrew Paine at 5249 O'Connell Drive. He reported all necessary paperwork has been 20 submitted by the applicant noting he was asking to keep seven chickens. He reviewed the two 21 comments he received from neighbors which had to do with noise, proper yard maintenance and 22 health issues. He commented on the request further and recommended the Council hold a public 23 hearing and approve the request. 24 25 Mayor Lindstrom opened the public hearing at 6:41 p.m. 26 27 Alison Henning, 5259 O'Connell Drive, explained she lived next door to the Paine family and they 28 were out of town for a family wedding. She read a statement on behalf of the Paine family noting 29 they were excited to keep hens, for their children to learn about taking care of animals, to collect 30 eggs and eat more naturally. She reported the Paine's moved to Mounds View from California. 31 The Paine's thanked the City Council for considering their request. 32 33 Hearing no further public input, Mayor Lindstrom closed the public hearing at 6:43 p.m. 34 35 MOTION/SECOND: Gunn/Meehlhause. To Waive the Reading and Adopt Resolution 9903, 36 Approving a Chicken -Keeping License for Andrew Paine, 5249 O'Connell Drive. 37 38 Ayes — 5 Nays — 0 Motion carried. 39 40 C. PUBLIC HEARING: Resolution 9904, Approving a Chicken -Keeping License 41 for Jamie Rattanapamonsook, 7880 Groveland Road. 42 43 Assistant City Administrator Beeman requested the Council approve a Chicken -Keeping License 44 for Jamie Rattanapamonsook at 7880 Groveland Road. He reported all necessary paperwork has 45 been submitted by the applicant noting he was asking to keep nine chickens. He reviewed the one 46 comment he received from a neighbor which had to do with noise. He commented on the request Mounds View City Council April 22, 2024 Regular Meeting Page 6 1 further and recommended the Council hold a public hearing and approve the request. 2 3 Mayor Lindstrom opened the public hearing at 6:45 p.m. 4 5 Jamie Rattanapamonsook, 7880 Groveland Road, thanked the Council for considering her request. 6 She stated she was excited to have the opportunity to keep chickens. 7 8 Hearing no further public input, Mayor Lindstrom closed the public hearing at 6:46 p.m. 9 1 o MOTION/SECOND: Gunn/Clark. To Waive the Reading and Adopt Resolution 9904, Approving 1 1 a Chicken -Keeping License for Jamie Rattanapamonsook, 7880 Groveland Road. 12 13 Council Member Meehlhause discussed reasons for denying a chicken keeping license which 14 included having a lot that was too small or having a number of City Code violations. He stated 15 each of the applicants before the City Council at this meeting have properly sized lots and did not 16 have a history of City Code violations. 17 18 Ayes — 5 Nays — 0 Motion carried. 19 20 D. Resolution 9914, Approving the Evaluation of Storm Water Ponds Located on 21 Silver Lake Road and Woodcrest Drive (SC-2 P1 and SC-2 P2) by Stantec. 22 23 Public Works/Parks and Recreation Director Peterson requested the Council approve the 24 evaluation of Storm Water Ponds located on Silver Lake Road and Woodcrest Drive. He explained 25 these two ponds were the next to be evaluated by Stantec. He reported Stantec would collect data, 26 complete public engagement, permits, upland vegetation management plan, design and 27 construction. He noted if dredging would be required, these plans would come to the City at a 28 future meeting. He commented further on the cost for the project and recommended approval. 29 30 MOTION/SECOND: Meehlhause/Cermak. To Waive the Reading and Adopt Resolution 9914, 31 Approving the Evaluation of Storm Water Ponds Located on Silver Lake Road and Woodcrest 32 Drive (SC-2 P1 and SC-2 P2) by Stantec. 33 34 Ayes — 5 Nays — 0 Motion carried. 35 36 E. Resolution 9911, Authorizing the Purchase of a F550 Service Truck and 37 Bucket Body Installation. 38 39 Public Works/Parks and Recreation Director Peterson requested the Council authorize the 40 Purchase of a F550 Service Truck and Bucket Body Installation. He reported this truck would be 41 used by the street department. He discussed how purchasing from the State has become difficult 42 due to delays. He indicated staff had been looking for a used bucket truck, but had not found a cost 43 effective option. He explained staff received two bids for this purchase and recommended the 44 Council approve the purchase of a new cab and chassis with the reuse of the existing body and 45 bucket. 46 1 2 3 4 5 6 7 8 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 46 Mounds View City Council April 22, 2024 Regular Meeting Page 7 Mayor Lindstrom stated he loved the resourcefulness of staff for this purchase. However, he questioned what shape the bucket was in, given the fact it was 18 years old. Public Works/Parks and Recreation Director Peterson reported Crysteel made the recommendation to reuse the bucket as it was in good condition. MOTION/SECOND: Meehlhause/Cermak. To Waive the Reading and Adopt Resolution 9911, Authorizing the Purchase of a F550 Service Truck and Bucket Body Installation. Ayes — 5 Nays — 0 Motion carried. F. Resolution 9912, Authorizing the Purchase of an F350 Service Pickup Truck with Dump Body. Public Works/Parks and Recreation Director Peterson requested the Council authorize the Purchase of an F350 Service Pickup Truck with Dump Body. He reported the Public Works Department has a 2005 F250 4x4 that would be sent to auction and would be replaced with an F350 service pickup with a nine foot dump body. He reviewed the State bid quote that was received for this truck and recommended approval of the purchase. It was noted this purchase was included in the 2024 parks budget. Council Member Gunn reported the new trucks for the Public Works Department will last a lot of years for the City. MOTION/SECOND: Gunn/Clark. To Waive the Reading and Adopt Resolution 9912, Authorizing the Purchase of an F350 Service Pickup Truck with Dump Body. Council Member Meehlhause indicated the trucks that were being replaced were 18 and 19 years old. He thanked the Public Works Department for taking good care of their equipment. Ayes — 5 Nays — 0 Motion carried. G. Resolution 9913, Approving A Change Order for Driveway Alterations for the 2022/23 Street Project. Public Works/Parks and Recreation Director Peterson requested the Council approve a Change Order for Driveway Alterations for the 2022/23 Street Project. He explained the contractor was in the final phase of project to include punch list items and warranty work. He reported staff recently received several letters from residents expressing concerns over the driveway openings on Spring Lake Road north of Mounds View Boulevard. Staff was directed to provide a cost estimate to widen the driveway openings that were installed under 12 feet. He noted driveway replacement and installation of 12 foot aprons was estimated to cost $49,677.77. He indicated driveway alterations was estimated to cost $7,803.37. He reviewed diagrams with the Council and noted after speaking with T.A. Schifsky's Option 2 would cost the City $70,771 and a full driveway replacement would cost $177,020. He requested the Council provide staff with direction on how to proceed. Staff recommended another quotes be pursued for this project and that the current project be closed out with T.A. Schifsky. Mounds View City Council April 22, 2024 Regular Meeting Page 8 2 The Council supported staff pursuing another quote for this work. 3 4 Mayor Lindstrom stated he supported the City fixing the problem rather with Schifsky's or another 5 vendor. He believed the quote provided by Schifsky's was abnormally high. He supported staff 6 pursuing another quote. He asked if staff could have another quote by May 6. Public Works/Parks 7 and Recreation Director Peterson anticipated he could have another quote by this date. 9 Mayor Lindstrom explained there were several different issues with this project. He stated there 10 were driveways that have bad concrete that were conforming that need to be replaced, then there 1 1 were driveways that were under warranty that were non -conforming that need to be replaced, and 12 then there were driveways that were non -conforming that need to be brought up to code. He 13 reported if the City were to receive another quote, the City could proceed with the quote they have 14 to close this project out with a single vendor. He questioned when the City would be 15 communicating with the neighborhood. Public Works/Parks and Recreation Director Peterson 16 stated the contractor has indicated the concrete work would be done in two to three weeks. He 17 reported if the Council considers this matter at their May work session meeting, a neighborhood 18 meeting could be held later that same week. He did not advise holding a neighborhood meeting 19 until the Council knows for sure what is happening. 20 21 Further discussion ensued regarding the concrete curb warranty work. 22 23 Vince Meyer commented on how his driving ability will be impacted if only one extension were 24 installed on his driveway. He questioned why his driveway was not installed in a manner that 25 conformed with City Code. He expressed concern with the fact the City would now have to pay 26 for somebody else's mistake. He indicated his current driveway was only 11 feet wide. He stated 27 his previous driveway flared out 15 feet and he would like it to be replaced in the same manner. 28 29 Mayor Lindstrom believed the proper action would be to table or deny action on Resolution 9913. 30 City Attorney Riggs recommended the Council postpone action on this Resolution. 31 32 MOTION/SECOND: Meehlhause/Gunn. To Postpone action on Resolution 9913, directing staff 33 to seek another quote for the driveway alteration work for the 2022/23 Street Project. 34 35 Ayes — 5 Nays — 0 Motion carried. 36 37 9. REPORTS 38 A. Reports of Mayor and Council. 39 40 Council Member Gunn stated she attended an airport commission meeting and the group discussed 41 holding a virtual tour of the airport this year. She explained the noise complaints from the previous 42 year would be posted on the City's website. 43 44 Council Member Gunn indicated she would be attending the CPY Luncheon on Tuesday, April 23 45 at Christ the King Church. 46 Mounds View City Council April 22, 2024 Regular Meeting Page 9 1 Council Member Gunn explained on Wednesday, April 24 she would be attending the Metro Cities 2 annual meeting in Roseville. 3 4 Council Member Gunn commented on the meeting that would be held on Tuesday, April 23 at 5 6:00 p.m. at the Spring Lake Park High School regarding the closing of different functions within 6 the Unity/Mercy Hospitals. She stated she would try to attend this meeting. 7 8 Council Member Gunn reported she would be attending a Cable Commission meeting on 9 Thursday, April 25. 10 1 1 Council Member Meehlhause indicated he would be attending the CPY Luncheon on Tuesday, 12 April 23. 13 14 Mayor Lindstrom, Council Member Cermak and Council Member Clark reported they would also 15 be attending the CPY Luncheon. 16 17 Council Member Cermak explained she would be attending an Anoka County Fire Board meeting 18 on Thursday, April 25. 19 20 Council Member Cermak stated on Tuesday, April 30 at 9:00 a.m. she and the Mayor would be 21 attending a City/County/School District collaboration meeting at the Community Center. 22 23 Council Member Clark reported the Festival in the Park would be holding a fundraiser on 24 Thursday, May 2 at Red Robin in Shoreview. She stated the Festival in the Park Committee would 25 meet next on Tuesday, May 21 at 6:30 p.m. at the Community Center. 26 27 Mayor Lindstrom explained he attended the Earth Day cleanup at Silver View Park on Sunday, 28 April 21. 29 30 Mayor Lindstrom commented on the training he would be attending in June for the Pardon 31 Committee for the State. 32 33 B. Reports of Staff. 34 35 Assistant City Administrator Beeman reported the Council would be holding an EDA meeting 36 after this meeting adjourns. 37 38 Finance Director Bauman stated staff would be receiving a draft of the 2023 audit this week and a 39 presentation on the audit would be made to Council on May 13. 40 41 Finance Director Bauman commented on the new water, sewer and storm sewer rates that were 42 being charged for the first quarter of the utility bills. 43 44 C. Reports of City Attorney. 45 46 City Attorney Riggs had nothing additional to report. Mounds View City Council April 22, 2024 Regular Meeting Page 10 2 10. Next Council Work Session: 3 Next Council Meeting: 5 11. ADJOURNMENT 7 The meeting was adjourned at 7:26 p.m. 9 Transcribed by: 10 11 Heidi Guenther 12 Minute Maker Secretarial Monday, May 6, 2024, at 6:00 p.m. Monday, May 13, 2024, at 6:00 p.m. CITY OF MOUNDS VIEW COUNTY OF RAMSEY STATE OF MINNESOTA APPROVING JUST AND CORRECT CLAIMS AGAINST CITY FUNDS WHEREAS, the City of Mounds View, pursuant to Minnesota Statute 412.141, has full authority over the financial affairs of the City and; WHEREAS, the City Council has reviewed the claim number 20502 throu h 20509 in the amount of $ 3,459.76 678 through 684 in the amount of $ 109 071.18 154806 through 154906 in the amount of S 176.750.66 TOTAL AMOUNT OF CLAIMS PRESENTED $ 289,281.60 And has found said claims to be just and correct; It was moved that the City Council of Mounds View hereby approve the Attached list of claims dated 04/30/24 by vote ayes nays. manse Director 4/17/2024 2:11 PM DIRECT PAYABLES CHECK REGISTER PAGE: 1 PACKET: 03677 Ck Date 04-18-2024 - 8 VENDOR SET: **** CHECK LISTING **** CHECK CHECK CHECK CHECK VENDOR I.D. NAME TYPE DATE DISCOUNT AMOUNT NO# AMOUNT *VOID* 020504 VOID CHECK V 4/18/2024 020504 **VOID** *VOID* 020506 VOID CHECK V 4/18/2024 020506 **VOID** *VOID* 020509 VOID CHECK V 4/18/2024 020509 **VOID** N0525 643400 - NCPERS MN Grp Life Ins 1-30020240404 NCPERS Life Ins R 4/18/2024 32.00 020508 1-30020240418 NCPERS Life Ins R 4/18/2024 64.00 020508 96.00 L0549 Law Enforcement Labor Services, 1-70020240404 Police Union Dues R 4/18/2024 528.75 020502 1-70020240418 Police Union Dues R 4/18/2024 528.75 020502 1,057.50 M7152 MN Child Support Payment Center I-99520240418 Case #0015244278 R 4/18/2024 952.93 020507 952.93 L7160 The Lincoln Nat-1 Life Insuranc I-63020240404 STD # 10249130 R 4/18/2024 330.75 020503 I-63020240418 STD # 10249130 R 4/18/2024 330.75 020503 661.50 L7161 The Lincoln Nat-1 Life Insuranc I-61020240404 LTD #1586135 R 4/18/2024 345.86 020505 1-61020240418 LTD #1588135 R 4/18/2024 345.97 020505 691.83 ** B A N K T O T A L S ** NO# DISCOUNTS CHECK AMT TOTAL APPLIED REGULAR CHECKS: 5 0.00 3,459.76 3,459.76 HANDWRITTEN CHECKS: 0 0.00 0.00 0.00 PRE -WRITE CHECKS: 0 0.00 0.00 0.00 DRAFTS: 0 0.00 0.00 0.00 VOID CHECKS: 3 0.00 0.00 0,00 NON CHECKS: 0 0.00 0.00 0.00 CORRECTIONS: 0 0.00 0.00 0.00 BANK TOTALS: 8 0.00 3,459.76 3,459.76 4/17/2024 11:00 AM DIRECT PAYABLES CHECK REGISTER PAGE: 1 PACKET: 03678 Ck Date 04-lB-2024 - 4 VENDOR SET: 01 City of Mounds View *** DRAFT/OTHER LISTING *** BANK: PYBNK Western Bank ITEM PAID ITEM ITEM VENDOR ------------------------------------------------------------------------------------------------------------------------------------ I.D. NAME TYPE DATE DISCOUNT AMOUNT NO# AMOUNT A3010 Advantage Administrators I-50020240418 Flex Medical D 4/18/2024 383.65 000678 1-50320240418 Flex Daycare D 4/18/2024 708.33 000678 1,091.98 E1200 EFTPS-Direct I-T1 20240418 Income Tax W/H D 4/18/2024 18,376.68 000679 I-T3 20240418 FICA W/H D 4/18/2024 14,349.22 000679 I-T4 20240418 Medicare W/H D 4/18/2024 5,711.78 000679 38,437.68 H1016 HSA Bank I-12520240418 C1211 HSA CONTRIBUTIONS D 4/18/2024 9,152.60 000680 9,152.60 I0025 ICMA Retirement Trust - 457 1-40020240418 Payroll W/H D 4/18/2024 3,044.15 000681 I-40220240418 Roth Payroll W/H D 4/18/2024 455.00 000681 I-40320240418 Payroll W/H D 4/18/2024 535.52 000681 I-4152024041E Payroll W/H D 4/18/2024 3,676.06 000681 7,710.73 M0658 MN State Retirement System I-40120240418 #98995-01 MN D 4/18/2024 2,772.58 000682 I-40420240418 #98995-01 MN ROTH D 4/18/2024 150.00 000682 I-40520240418 498995-01 MN D 4/18/2024 163.04 000682 3,085.62 M7342 MN Dept of Revenue I-T2 20240418 State Income Tax D 4/18/2024 8,308.34 000683 8,308.34 P9250 Public Employees Retirement Ass I-00120240418 PERA 643400 D 4/18/2024 15,619.75 000684 I-00220240418 PERP 643400 D 4/18/2024 25,489.46 000684 I-01020240418 DCP 643400 D 4/18/2024 175.02 000684 41,284.23 ** B A N K T O T A L S ++ NO# DISCOUNTS CHECK AMT TOTAL APPLIED REGULAR CHECKS: 0 0.00 0.00 0.00 HANDWRITTEN CHECKS: 0 0.00 0.00 0.00 PRE -WRITE CHECKS: 0 0.00 0.00 0.00 DRAFTS: 7 0.00 109,071.18 109,071.18 VOID CHECKS: 0 0.00 0.00 0.00 NON CHECKS: 0 0.00 0.00 0.00 CORRECTIONS: 0 0.00 0.00 0.00 BANK TOTALS: 7 0.00 109,071.18 109,071.18 4/25/2024 11:25 AM VENDOR SET: 01 City of Mounds View BANK. * ALL BANKS DATE RANGE: 0/00/0000 THRU 99/99/9999 A/P HISTORY CHECK REPORT PAGE: 1 VENDOR I.D C-CHECK VOID CHECK C-CHECK VOID CHECK C-CHECK VOID CHECK C-CHECK VOID CHECK C-CHECK VOID CHECK C-CHECK VOID CHECK C-CHECK VOID CHECK C-CHECK VOID CHECK C-CHECK VOID CHECK ** T O T A L S REGULAR CHECKS: HAND CHECKS: DRAFTS: EFT: NOW CHECKS: VOID CHECKS: TOTAL ERRORS: 0 VENDOR SET: 01 BANK: * TOTALS: BANK: * TOTALS: CHECK CHECK CHECK CHECK STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT V 4/30/2024 154829 V 4/30/2024 154835 V 4/30/2024 154836 V 4/30/2024 154837 V 4/30/2024 154638 V 4/30/2024 154867 V 4/30/2024 154878 V 4/30/2024 154901 V 4/30/2024 154902 NO 0 0 0 0 0 9 VOID DEBITS VOID CREDITS INVOICE AMOUNT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DISCOUNTS 0.00 0.00 0.00 0.00 0.00 0.00 CHECK AMOUNT 0.00 0.00 0.00 0.00 0.00 NO INVOICE AMOUNT DISCOUNTS CHECK AMOUNT 9 0.00 0.00 0.00 9 0.00 0.00 0.00 4/25/2024 11:25 AM A/P HISTORY CHECK REPORT PAGE: 2 VENDOR SET: 01 City of Mounds View BANK: APBNK US Bank DATE RANGE: 0/00/0000 THRU 99/99/9999 CHECK CHECK CHECK CHECK VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT 1 NEUBERT, AARYK 1-000202404259626 US REFUND R 4/30/2024 154806 700 1152 UTILITY DELQ. RECIEVABLE 10-1530-03 15.57 15.57 1 CLINE, DIANNE I-000202404259627 US REFUND R 4/30/2024 154807 700 1152 UTILITY DELQ. RECIEVABLE 05-1880-00 46.85 46.65 1 WADE AND DEBORA KLIC I-000202404259628 US REFUND R 4/30/2024 154808 700 1152 UTILITY DELQ. RECIEVABLE 10-1280-01 178.73 176.73 1 WIENK, RYAN & BREANN I-000202404259630 US REFUND R 4/30/2024 154809 700 1152 UTILITY DELQ. RECIEVABLE 07-1690-02 31.85 31.85 1 Noel & CR Barragan I-202404229608 PV Rehab R 4/30/2024 154810 485 4470-7050-325 2023 STREET PROJECT PLESANT VINoel & CR Barragan: 5,000.00 5,000.00 1 Angela Busch I-202404229609 Private Meter R 4/30/2024 154811 700 4823-7030 EQUIPMENT Angela Busch: Privat 300.00 300.00 1 Thomas Thibedeau I-202404229620 Park Refund R 4/30/2024 154812 100 3665 PARK SITE PERMIT Thomas Thibedeau: Pa 166.09 252 2077 DUE TO STATE MN - SALES TAX Thomas Thibedeau: Pa 13.91 180.00 1 Amy Langle 1-202404229621 Event Ctr Refund R 4/30/2024 154813 252 3645 BANQUET RENTAL Amy Langle: Event Ct 529.41 252 2077 DUE TO STATE MN - SALES TAX Amy Langle: Event Ct 44.34 573.75 A1900 Able Hose & Rubber, Inc. I-233154-001 Hydrant Adapter for Tanker R 4/30/2024 154814 100 4360-1210 SUPPLIES, BUILDINGS & GROUNDS Hydrant Adapter for 20.25 1-233823-001 Hoses for Flushing R 4/30/2024 154814 700 4823-1250 SUPPLIES, UTILITIES Hoses for Flushing 762.78 783.03 A2220 Action Fleet, Inc. I-16872 Decommission Squad #131 R 4/30/2024 154815 460 4200-3030 OTHER PROFESSIONAL SERVICES Decommission Squad # 684.00 684.00 4/25/2024 11:25 AM A/P HISTORY CHECK REPORT PAGE: 3 VENDOR SET: 01 City of Mounds View BANK: APBNK US Bank DATE RANGE: 0/00/0000 THRU 99/99/9999 CHECK CHECK CHECK CHECK VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT A2300 AE2S I-94127 3-2 to 3-29 2023 WTP Update R 4/30/2024 154816 700 4823-3030 OTHER PROFESSIONAL SERVICES 3-2 to 3-29 2023 WTP 14,997.90 14,997.90 A7117 Architect Mechanical, Inc. I-26058 PM's on PW Bldg HVAC R 4/30/2024 154817 100 4460-3030 OTHER PROFESSIONAL SERVICES PM's on PW Bldg HVAC 1,100.00 1,100.00 A7584 Aspen Equipment Company I-SWO032976-1 PW #834 Crane Annual Inspec. R 4/30/2024 154818 730 4823-3030 OTHER PROFESSIONAL SERVICES PW #834 Crane Annual 459.00 I-SWO032979-1 PW #447 Dielectric Annual Insp R 4/30/2024 154818 100 4465-5120 REPAIRS, VEHICLES PW #447 Dielectric A 612.00 1,071.00 A7585 Aspen Mills I-328759 Body Armor etc. PO R.Solz R 4/30/2024 154819 100 4200-2400 UNIFORM & CLOTHING Body Armor etc. PO R 1,449.80 1,449.80 A8210 Athletic Outfitters I-105910 Embroidered Vest R 4/30/2024 154820 100 4410-2400 UNIFORM & CLOTHING Embroidered Vest 15.97 15.97 A8220 Astleford International Trucks I-01P112337 PW #836 Fuel Filter R 4/30/2024 154821 730 4823-1220 SUPPLIES, VEHICLES PW #836 Fuel Filter 116.15 116.15 B3030 Beaudry Oil & Service, Inc. I-2611966 Unleaded R 4/30/2024 154822 100 4465-1701 MOTOR FUELS & LUBRICANTS - DSLUnleaded 3,993.58 3,993.58 B3045 Brian Beeman I-202404259629 Training & Cell Phone Exp R 4/30/2024 154823 230 4650-3800 MILEAGE & PARKING Training Expense 82.81 230 4650-3100 TELEPHONE Cell Phone Expense 50.00 132.81 B3070 Gayle Bauman I-202404259631 Mileage & Cell Phone Exp R 4/30/2024 154824 100 4150-3100 COMMUNICATIONS Cell Phone Expense 100.00 100 4150-3630 TRAINING & CONFERENCES Mileage Expense 11.39 111.39 B4904 Blaine Custom Apparel & Awards I-31745 PO Keckeisen Service Crystal R 4/30/2024 154825 100 4200-3070 COPS EVENTS PO Keckeisen Service 171.00 171.00 4/25/2024 11:25 AM A/P HISTORY CHECK REPORT PAGE: 4 VENDOR SET: 01 City of Mounds View BANK: APBNK US Bank DATE RANGE: 0/00/0000 THRU 99/99/9999 CHECK CHECK CHECK CHECK VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT B8847 BS& A Software I-152934 1-15 to 4-9 Permit Sery Fee R 4/30/2024 154826 100 4180-3030 OTHER PROFESSIONAL SERVICES 1-15 to 4-9 Permit S 552.00 552.00 C0080 Center for Energy and Environm 1-24329 1st Qtr 2024 Loans & Orig Fees R 4/30/2024 154827 230 1280 NOTES RECEIVABLE 1st Qtr 2024 Loans & 36,836.87 230 4650-5210 HOUSING PROGRAMS 1st Qtr 2024 Loans & 2,250.00 I-24420 1-1-24 ro 3-31-24 HES Service R 4/30/2024 154827 230 4650-5210 HOUSING PROGRAMS 1-1-24 ro 3-31-24 HE 485.00 39,571.87 C1470 Cardmember Service 1-0555-042024 Apr statement R 4/30/2024 154828 100 4110-3900 GRANTS TO OTHER ORGANIZATIONS FACEBK-rec program a 75.00 252 4732-1230 SUPPLIES, EQUIPMENT COSTCO-concessions 723.89 100 4360-1210 SUPPLIES, BUILDINGS & GROUNDS SITEONE LANDSCAPE-Gr 2,020.97 100 4360-3630 TRAINING & CONFERENCES U OF M CONTLEARN-lea 90.00 700 4823-3630 TRAINING & CONFERENCES IN EDU & TRAIN-leade 549.00 730 4823-3630 TRAINING & CONFERENCES IN EDU & TRAIN-leade 549.00 100 4360-3630 TRAINING & CONFERENCES IN EDU & TRAIN-leade 549.00 252 4350-1230 SUPPLIES, EQUIPMENT WALMART-fridge for c 203.75 100 4465-1230 SUPPLIES, EQUIPMENT EXTREME ENGINEER -cab 1,263.81 745 4417-5130 REPAIRS, EQUIPMENT RDOCE BKP-sweeper re 1,390.09 100 4110-3900 GRANTS TO OTHER ORGANIZATIONS FACEBK-rec program a 25.00 I-7579-042024 Apr statement R 4/30/2024 154828 100 4180-3630 TRAINING & CONFERENCES DEPT OF LABOR-bldg c 85.00 230 4650-3630 TRAINING & CONFERENCES EDAM -summer conferen 365.00 I-8456-042024 Apr statement R 4/30/2024 154828 480 4200-1230 SUPPLIES - EQUIPMENT HOME DEPOT -return gr 360.88CR 480 4200-1230 SUPPLIES - EQUIPMENT HOME DEPOT -organizer 69.76 100 4200-3070 COPS EVENTS SHUTTERFLY-dept phot 163.85 480 4200-1230 SUPPLIES - EQUIPMENT HOME DEPOT -gas grill 290.96 480 4200-1230 SUPPLIES - EQUIPMENT HOME DEPOT -battery f 193.99 100 4200-3630 TRAINING & CONFERENCES NATL TACTICAL -critic 234.00 100 4200-1600 OPERATING SUPPLIES CHEAPER THAN DIRT -am 762.59 100 4200-1600 OPERATING SUPPLIES TRUE SHOT GUN CLUB -a 796.10 10,039.88 C3221 Central Turf & Irrigation Supp I-6086475-00 Pre -emerge for Landscapes R 4/30/2024 154830 100 4360-1600 OPERATING SUPPLIES Pre -emerge for Lands 230.00 230.00 C3425 Century Fence Company I-249548801 Maintenance on 4 Gates R 4/30/2024 154831 100 4460-5110 REPAIRS, BUILDINGS & GROUNDS Maintenance on 4 Gat 1,850.00 1,850.00 4/25/2024 11:25 AM A/P HISTORY CHECK REPORT PAGE: 5 VENDOR SET: 01 City of Mounds View BANK: APBNK US Bank DATE RANGE: 0/00/0000 THRU 99/99/9999 CHECK CHECK CHECK CHECK VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT C4300 Cigna Health & Life Insurance I-202404229610 April Critical, Acc., Hosp Ins R 4/30/2024 154832 100 2014 ACCRUED INSURANCE PAYABLE April Critical, Acc. 357.23 357.23 C4500 City Wide Facility Solutions I-42009010083 12-28-23 Detail Clean Kitchen R 4/30/2024 154833 252 4350-3030 OTHER PROFESSIONAL SERVICES 12-28-23 Detail Clea 60.00 I-42009010095 12-27-23 9 Days of Cleaning R 4/30/2024 154833 252 4350-3030 OTHER PROFESSIONAL SERVICES 12-27-23 9 Days of C 501.76 561.76 C4510 Cintas - Chicago I-4173163263 CH & PW Floor Mats R 4/30/2024 154834 100 4160-1600 OPERATING SUPPLIES CH & PW Floor Mats 50.19 I-4178845798 CH & PW Floor Mats R 4/30/2024 154834 100 4160-1600 OPERATING SUPPLIES CH & PW Floor Mats 50.19 I-4188915682 Mats & Towels R 4/30/2024 154834 100 4360-2410 MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels 13.71 100 4410-2410 MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels 2.94 100 4460-2410 MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels 0.14 100 4465-2410 MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels 1.99 100 4470-2410 MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels 5.46 100 4472-2410 MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels 3.04 100 4475-2410 MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels 0.90 700 4823-2410 MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels 8.31 700 4825-2410 MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels 1.23 730 4823-2410 MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels 9.40 745 4415-2410 MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels 3.69 745 4417-2410 MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels 0.63 I-4189080828 Scrapers, Towels, Mops etc. R 4/30/2024 154834 252 4350-1600 OPERATING SUPPLIES Scrapers, Towels, Mo 88.18 252 4350-2410 MAINTENANCE;MATS,TOWELS,MOPS,EScrapers, Towels, Mo 47.42 252 4730-3030 OTHER PROFESSIONAL SERVICES Scrapers, Towels, Mo 6.67 I-4189453346 Uniforms & Clothing R 4/30/2024 154834 100 4360-2400 UNIFORM & CLOTHING Uniforms & Clothing 29.51 100 4410-2400 UNIFORM & CLOTHING Uniforms & Clothing 3.20 100 4460-2400 UNIFORMS & CLOTHING Uniforms & Clothing 0.37 100 4465-2400 UNIFORMS & CLOTHING Uniforms & Clothing 4.48 100 4470-2400 UNIFORMS & CLOTHING Uniforms & Clothing 9.97 100 4472-2400 UNIFORMS & CLOTHING Uniforms & Clothing 22.83 100 4475-2400 UNIFORMS & CLOTHING Uniforms & Clothing 2.10 252 4350-2400 UNIFORM & CLOTHING Uniforms & Clothing 1.56 700 4823-2400 UNIFORM & CLOTHING Uniforms & Clothing 14.73 700 4825-2400 UNIFORM & CLOTHING Uniforms & Clothing 2.75 730 4823-2400 UNIFORM & CLOTHING Uniforms & Clothing 31.02 745 4415-2400 UNIFORM & CLOTHING Uniforms & Clothing 7.14 745 4417-2400 UNIFORM & CLOTHING Uniforms & Clothing 1.37 I-4189650187 CH/PD Floor Mats R 4/30/2024 154834 100 4160-1600 OPERATING SUPPLIES CH/PD Floor Mats 51.79 I-4189650238 Mats & Towels R 4/30/2024 154834 4/25/2024 11:25 AM A/P HISTORY CHECK REPORT VENDOR SET: 01 City of Mounds View BANK: APBNK US Bank DATE RANGE: 0/00/0000 THRU 99/99/9999 CHECK VENDOR I.D_ NAME STATUS DATE C4510 1-4189650238 100 4360-2410 100 4410-2410 100 4460-2410 100 4465-2410 100 4470-2410 100 4472-2410 100 4475-2410 700 4823-2410 700 4825-2410 730 4823-2410 745 4415-2410 745 4417-2410 1-4189806425 252 4350-1600 252 4350-2410 252 4730-3030 I-4190164219 100 4360-2400 100 4410-2400 100 4460-2400 100 4465-2400 100 4470-2400 100 4472-2400 100 4475-2400 252 4350-2400 700 4823-2400 700 4825-2400 730 4823-2400 745 4415-2400 745 4417-2400 C5855 I-202404239624 700 4823-3100 Cintas - Chicago CONT Mats & Towels R 4/30/2024 MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels Scrapers, Napkins, Mops etc. R 4/30/2024 OPERATING SUPPLIES Scrapers, Napkins, M MAINTENANCE;MATS,TOWELS,MOPS,EScrapers, Napkins, M OTHER PROFESSIONAL SERVICES Scrapers, Napkins, M Uniforms & Clothing R 4/30/2024 UNIFORM & CLOTHING Uniforms & Clothing UNIFORM & CLOTHING Uniforms & Clothing UNIFORMS & CLOTHING Uniforms & Clothing UNIFORMS & CLOTHING Uniforms & Clothing UNIFORMS & CLOTHING Uniforms & Clothing UNIFORMS & CLOTHING Uniforms & Clothing UNIFORMS & CLOTHING Uniforms & Clothing UNIFORM & CLOTHING Uniforms & Clothing UNIFORM & CLOTHING Uniforms & Clothing UNIFORM & CLOTHING Uniforms & Clothing UNIFORM & CLOTHING Uniforms & Clothing UNIFORM & CLOTHING Uniforms & Clothing UNIFORM & CLOTHING Uniforms & Clothing Comcast 4-18 to 5-17 SCADA Backup R 4/30/2024 TELEPHONE 4-18 to 5-17 SCADA B C6900 Compass Minerals America I-1325515 Salt R 4/30/2024 100 4472-1600 OPERATING SUPPLIES Salt I-1326072 Salt R 4/30/2024 100 4472-1600 OPERATING SUPPLIES Salt AMOUNT DISCOUNT 11.54 2.27 0.11 1.54 4.22 2.35 0.70 6.42 0.95 7.26 3.01 0.47 32.18 47.42 34.63 29.08 3.14 0.36 4.39 9.78 22.70 2.06 1.56 14.44 2.69 30.68 7.00 1.34 47.41 18,917.47 2,369.02 PAGE: 6 CHECK CHECK CHECK NO STATUS AMOUNT 154834 154834 154834 761.40 154839 47.41 154840 154840 21,286.49 4/25/2024 11:25 AM A/P HISTORY CHECK REPORT PAGE: 7 VENDOR SET: 01 City of Mounds View BANK: APBNK US Bank DATE RANGE: 0/00/0000 THRU 99/99/9999 CHECK CHECK CHECK CHECK VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT D2515 Dell Marketing L.P. I-10743688300 CH Digital Reader Board R 4/30/2024 154841 100 4160-1230 SUPPLIES, EQUIPMENT CH Digital Reader Bo 166.74 166.74 D2610 MN Dept of Employment & Econom I-202404229611 First Qtr 2024; RM & JL R 4/30/2024 154642 252 4730-0600 UNEMPLOYMENT First Qtr 2024; J.La 420.03 730 4823-0600 UNEMPLOYMENT First Qtr 2024; R.Mo 5,580.00 6,000.03 D6513 Sydney Dison I-202404229612 PO Dison Training Expense R 4/30/2024 154843 100 4200-3630 TRAINING & CONFERENCES PO Dison Training Ex 272.15 272.15 E1417 Eckberg Lammers, P.C. I-A32631 ISA Certification Course-3POs R 4/30/2024 154844 100 4200-3630 TRAINING & CONFERENCES ISA Certification Co 1,947.00 1,947.00 E5435 Environmental Equipment & Sery 1-23905 PW #647 Plug, Seal, Adhesive R 4/30/2024 154845 745 4417-1230 SUPPLIES, EQUIPMENT PW #647 Plug, Seal, 352.00 352.00 E9000 Fidelity Security Life Insuran I-202404229613 April Eye Insurance R 4/30/2024 154846 100 2014 ACCRUED INSURANCE PAYABLE April Eye Insurance 194.59 100 2015 RETIREE INS PREM PAYABLE April Eye Insurance 50.10 244.69 F1050 Fastenal Company I-MNSPR194496 Tools R 4/30/2024 154847 100 4360-1230 SUPPLIES, EQUIPMENT Tools 56.58 56.58 F1095 Ferguson WaterWorks #2518 & #1 I-0527498-1 Wrenches for Meter Project R 4/30/2024 154848 700 4823-7030 EQUIPMENT Wrenches for Meter P 471.30 I-0527893 Hydrant Markers R 4/30/2024 154848 700 4823-1250 SUPPLIES, UTILITIES Hydrant Markers 679.50 1,150.80 F4585 Fitness Machine Technicians I-8934-1 Labor & Service Trip R 4/30/2024 154849 252 4732-5130 REPAIRS, EQUIPMENT Labor & Service Trip 190.00 190.00 G2100 Game One I-10239760 Pitching Mound Tarp Greenfield R 4/30/2024 154850 100 4360-1230 SUPPLIES, EQUIPMENT Pitching Mound Tarp 500.00 500.00 4/25/2024 11:25 AM A/P HISTORY CHECK REPORT PAGE: 8 VENDOR SET: 01 City of Mounds View BANK: APBNK US Bank DATE RANGE: 0/00/0000 THRU 99/99/9999 CHECK CHECK CHECK CHECK VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT G8020 Grainger I-9082880106 Copper Adapter Irrigation R 4/30/2024 154851 100 4360-1210 SUPPLIES, BUILDINGS & GROUNDS Copper Adapter Irrig 26.30 I-9089097621 PW #647 Camera Kit R 4/30/2024 154851 745 4417-1230 SUPPLIES, EQUIPMENT PW #647 Camera Kit 303.51 329.81 H2805 Hawkins, Inc. I-6731516 Chlorine R 4/30/2024 154852 700 4825-1600 OPERATING SUPPLIES Chlorine 250.00 250.00 H3000 HealthPartners Inc. I-525047275977 May Dental Insurance R 4/30/2024 154853 100 2014 ACCRUED INSURANCE PAYABLE May Dental Insurance 4,173.52 100 2015 RETIREE INS PREM PAYABLE May Dental Insurance 722.94 4,896.46 H7150 Hoisington Koegler Group Inc. I-023-049-3 Critical Cooridor Grant R 4/30/2024 154854 100 4180-3030 OTHER PROFESSIONAL SERVICES Critical Cooridor Gr 4,740.63 4,740.63 H7301 HD Supply 1-799999867 Door Closer Commer Hvy Alum R 4/30/2024 154855 252 4350-5110 REPAIRS, BUILDINGS & GROUNDS Door Closer Commer H 144.34 144.34 H7302 Home Depot Pro - Dallas 1-798817417 Filters R 4/30/2024 154856 252 4350-5130 REPAIRS, EQUIPMENT Filters 324.88 324.88 I6560 Innovative Office Solutions, L I-IN4518410 Flags, Notes, Footrest R 4/30/2024 154857 100 4160-1600 OPERATING SUPPLIES Flags, Notes, Footre 73.08 I-IN4519572 PW Office Supplies R 4/30/2024 154857 100 4460-1600 OPERATING SUPPLIES PW Office Supplies 86.28 159.36 L7165 The Lincoln National Life Insu I-202404239625 May Life Insurance R 4/30/2024 154858 100 2014 ACCRUED INSURANCE PAYABLE May Life Insurance 1,709.37 100 2015 RETIREE INS PREM PAYABLE May Life Insurance 2.40 1,711.77 L7635 Little Falls Machine, Inc. I-370912 Relief Cartridge R 4/30/2024 154859 100 4472-1230 SUPPLIES, EQUIPMENT Relief Cartridge 183.71 183.71 M0300 MMNTB I-202404229622 March Days Inn Hotel Tax R 4/30/2024 154860 100 4653-3045 CONTRACTUAL N. METRO CONF BUREMarch Days Inn Hotel 850.07 850.07 4/25/2024 11:25 AM A/P HISTORY CHECK REPORT PAGE: 9 VENDOR SET: 01 City of Mounds View BANK: APBNK US Bank DATE RANGE: 0/00/0000 THRU 99/99/9999 CHECK CHECK CHECK CHECK VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT M0825 MR Sign Co., Inc. I-223555 Signs R 4/30/2024 154861 100 4475-1600 OPERATING SUPPLIES Signs 3,724.25 3,724.25 M1257 Mailing Solutions I-41097 1st Qtr Water Bill Mailing R 4/30/2024 154862 700 4820-3300 POSTAGE lst Qtr Water Bill M 148.66 730 4820-3300 POSTAGE 1st Qtr Water Bill M 148.66 297.32 M1260 MMKR & Co., P.A. I-55805 2023 audit R 4/30/2024 154863 100 4150-3030 OTHER PROFESSIONAL SERVICES 2023 audit 1,602.00 230 4650-3030 OTHER PROFESSIONAL SERVICES 2023 audit 309.00 252 4730-3030 OTHER PROFESSIONAL SERVICES 2023 audit 154.00 252 4732-3030 OTHER PROFESSIONAL SERVICES 2023 audit 463.00 441 4650-3030 OTHER PROFESSIONAL SERVICES 2023 audit 93.00 450 4650-3030 OTHER PROFESSIONAL SERVICES 2023 audit 309.00 700 4820-3030 OTHER PROFESSIONAL SERVICES 2023 audit 1,512.00 730 4820-3030 OTHER PROFESSIONAL SERVICES 2023 audit 1,512.00 745 4415-3030 OTHER PROFESSIONAL SERVICES 2023 audit 216.00 6,170.00 M1480 Marco Technologies LLC I-INV12387894 Axis P32 Series Network Camera R 4/30/2024 154864 252 4350-5130 REPAIRS, EQUIPMENT Axis P32 Series Netw 632.19 632.19 142200 M-B Companies, Inc. I-281200 PW #307 Switch R 4/30/2024 154865 100 4360-1220 SUPPLIES, VEHICLES PW #307 Switch 79.55 79.55 M3505 Menards - Blaine I-66820 Vactor Valve, Supplies for Van R 4/30/2024 154866 730 4823-1230 SUPPLIES, EQUIPMENT Supplies for Camera 13.95 700 4823-1220 SUPPLIES, VEHICLES Vactor Valve 149.99 I-67129 Conduit, Cover etc. R 4/30/2024 154866 252 4732-5110 REPAIRS, BUILDINGS & GROUNDS Conduit, Cover etc. 109.22 I-67191 Paint & Measuring Wheel R 4/30/2024 154866 485 4470-7050 CONSTRUCTION Paint & Measuring Wh 98.95 I-67560 Toolbox for Hydrant Chain R 4/30/2024 154866 700 4823-1600 OPERATING SUPPLIES Toolbox for Hydrant 16.97 I-67633 New Vacuum for EC R 4/30/2024 154866 252 4730-1230 SUPPLIES, EQUIPMENT New Vacuum for EC 189.99 I-67668 Supplies to Chg F.Director Off R 4/30/2024 154866 100 4460-5110 REPAIRS, BUILDINGS & GROUNDS Supplies to Chg F.Di 36.46 615.53 4/25/2024 11:25 AM A/P HISTORY CHECK REPORT PAGE: 10 VENDOR SET: 01 City of Mounds View BANK: APBNK US Bank DATE RANGE: 0/00/0000 THRU 99/99/9999 CHECK CHECK CHECK CHECK VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT M4025 Metro Products, Inc. I-179169 Degreaser R 4/30/2024 154868 100 4465-1600 OPERATING SUPPLIES Degreaser 149.76 I-179887 Hooks for Hydrant Caps R 4/30/2024 154868 700 4823-1250 SUPPLIES, UTILITIES Hooks for Hydrant Ca 166.86 316.62 M4600 Metro Council Environmental Se I-0001171759 Well 3 Discharge Permit R 4/30/2024 154869 700 4825-3030 OTHER PROFESSIONAL SERVICES Well 3 Discharge Per 500.00 I-0001171760 Well 5 Dischrge Permit R 4/30/2024 154869 700 4825-3030 OTHER PROFESSIONAL SERVICES Well 5 Dischrge Perm 500.00 I-0001171761 Well 6 Discharge Permit R 4/30/2024 154869 700 4825-3030 OTHER PROFESSIONAL SERVICES Well 6 Discharge Per 500.00 1,500.00 M5300 Midway Ford Company I-825683 Shop Stock Filters R 4/30/2024 154870 100 4465-1220 SUPPLIES, VEHICLES Shop Stock Filters 150.90 I-825694 PW #838 Molding R 4/30/2024 154870 730 4823-1220 SUPPLIES, VEHICLES PW #838 Molding 7.72 158.62 M5940 Milbank Winwater Works I-190517 01 Gaskets for Meter Project R 4/30/2024 154871 700 4823-7030 EQUIPMENT Gaskets for Meter Pr 729.71 729.71 M7150 MN Chiefs of Police Assn. (ETI I-15759 Handgun Permits R 4/30/2024 154872 100 4200-2100 BOOKS & PERIODICALS Handgun Permits 137.00 137.00 M7324 MN Bureau of Criminal Apprehen I-34628 DMT-G Recertification Training R 4/30/2024 154873 100 4200-3630 TRAINING & CONFERENCES DMT-G Recertificatio 75.00 75.00 M7326 MN Dept of Transportation I-P00017447 Concrete & Bituminous Inspec. R 4/30/2024 154874 485 4470-7050 CONSTRUCTION Concrete & Bituminou 390.83 390.83 M7635 MN Pollution Control Agency I-202404229614 Brisbois Wastewater Recertif R 4/30/2024 154875 730 4823-3630 TRAINING & CONFERENCES Brisbois Wastewater 23.00 23.00 M7969 Minute Maker Secretarial I-1-11862 April 8th CC Mtg R 4/30/2024 154876 100 4100-3030 OTHER PROFESSIONAL SERVICES April 8th CC Mtg 206.50 206.50 4/25/2024 11:25 AM A/P HISTORY CHECK REPORT PAGE: 11 VENDOR SET: 01 City of Mounds View BANK: APBNK US Bank DATE RANGE: 0/00/0000 THRU 99/99/9999 CHECK CHECK CHECK CHECK VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT M8500 City of Mounds View 1-202404229615 lst Quarter US R 4/30/2024 154877 252 4350-3200 WATER & SEWER 5394 Edgewood Drive 2,045.40 100 4360-3200 WATER & SEWER Silver View Park IRR 25.43 100 4360-3200 WATER & SEWER Groveland Park 31.13 100 4460-3200 WATER & SEWER Public Works Bldg 48.23 100 4360-3200 WATER & SEWER Greenfield Park 25.43 100 4360-3200 WATER & SEWER City Hall Irrigation 25.43 700 4823-3200 WATER & SEWER Well #2 Irrigation 25.43 700 4823-3200 WATER & SEWER Booster Station Irri 25.43 100 4360-3200 WATER & SEWER 5100 Long Lake Road 25.43 100 4360-3200 WATER & SEWER Hillview Park 28.28 100 4360-3200 WATER & SEWER Hodges Park 96.68 255 4350-3200 WATER & SEWER Lakeside Park 25.43 100 4360-3200 WATER & SEWER Silver View Park 25.43 700 4823-3200 WATER & SEWER 7545 Groveland Road 25.43 100 4460-3200 WATER & SEWER City Hall Building 88.13 100 4360-3200 WATER & SEWER Oakwood Park 25.43 100 4360-3200 WATER & SEWER Splash Pad 1,081.90 3,674.05 M9527 Music Together in the Valley, I-202404229616 1-8 to 3-11 Class Fees R 4/30/2024 154879 252 4732-3030 OTHER PROFESSIONAL SERVICES 1-8 to 3-11 Class Fe 1,155.00 1,155.00 N3000 City of New Brighton I-24-0003161 Shirts R 4/30/2024 154880 252 4732-3030 OTHER PROFESSIONAL SERVICES Shirts 99.38 99.38 N4800 Norseman Awards I-2761 Citizen of the Year Plates R 4/30/2024 154881 100 4160-1600 OPERATING SUPPLIES Citizen of the Year 48.86 48.86 N7007 Northland Temporaries I-857364 Janitor 4-7-24 R 4/30/2024 154882 252 4730-3030 OTHER PROFESSIONAL SERVICES Janitor 4-7-24 243.00 243.00 N8525 Nystrom Publishing Co. I-47676 2nd Print Spring Newsletter R 4/30/2024 154883 252 4732-3430 PRINTING 2nd Print Spring New 318.66 318.66 05100 Office of MNIT Services I-W24030604 March Language Line R 4/30/2024 154884 100 4200-3055 INFORMATION SYSTEM FEES March Language Line 234.00 234.00 4/25/2024 11:25 AM A/P HISTORY CHECK REPORT PAGE: 12 VENDOR SET: 01 City of Mounds View BANK: APBNK US Bank DATE RANGE: 0/00/0000 THRU 99/99/9999 VENDOR I.D. 05535 I-3298-173464 730 4823-1220 I-3298-173769 730 4823-1220 I-3298-174033 100 4465-1600 I-3298-174039 100 4470-5130 1-3298-174637 730 4823-1230 P3015 1-202404229617 100 4360-5110 P3765 I-202404229618 100 4200-1600 P7250 I-153355 100 4380-3030 I-153438 700 4823-7030 R3002 I-PRRRV-002587 100 4150-3030 I-PRRRV-002596 100 4180-3030 100 4380-3030 485 4470-3030 700 4820-3030 730 4820-3030 I-PRRRV-002624 100 4380-3030 485 4470-3030 700 4820-3030 730 4820-3030 R3580 I-202404239623 700 2326 700 3710 CHECK CHECK CHECK CHECK NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT O'Reilly Auto Parts PW #838 Rivet Nut R 4/30/2024 SUPPLIES, VEHICLES PW #838 Rivet Nut 16.98 PW #838 Rivet Nut R 4/30/2024 SUPPLIES, VEHICLES PW #838 Rivet Nut 25.47 Shop Stock Electrical Wire R 4/30/2024 OPERATING SUPPLIES Shop Stock Electrica 213.00 PW #IMP34 Throttle Cable R 4/30/2024 REPAIRS, EQUIPMENT PW #IMP34 Throttle C 42.49 Funnel, Heater Hose R 4/30/2024 SUPPLIES, EQUIPMENT Funnel, Heater Hose 8.28 Pete Schleper Greenfield Pitch Mound Install R 4/30/2024 REPAIRS, BUILDINGS S GROUNDS Greenfield Pitch Mau 1,500.00 Petsmart Ace K9 Food R 4/30/2024 OPERATING SUPPLIES Ace K9 Food 101.69 Print Central Forestry Door Hangers R 4/30/2024 OTHER PROFESSIONAL SERVICES Forestry Door Hanger 277.10 Waiver Forms for Meter Project R 4/30/2024 EQUIPMENT Waiver Forms for Met 93.27 Ramsey County 2023 Top 10 Tax Payers Report R 4/30/2024 OTHER PROFESSIONAL SERVICES 2023 Top 10 Tax Paye 65.00 Spec Assess pay 2023 R 4/30/2024 OTHER PROFESSIONAL SERVICES Spec Assess pay 2023 2.50 OTHER PROFESSIONAL SERVICES Spec Assess pay 2023 10.00 OTHER PROFESSIONAL SERVICES Spec Assess pay 2023 52.50 OTHER PROFESSIONAL SERVICES Spec Assess pay 2023 117.50 OTHER PROFESSIONAL SERVICES Spec Assess pay 2023 125.00 Spec Assess pay 2024 R 4/30/2024 OTHER PROFESSIONAL SERVICES Spec Assess pay 2024 20.00 OTHER PROFESSIONAL SERVICES Spec Assess pay 2024 52.50 OTHER PROFESSIONAL SERVICES Spec Assess pay 2024 118.75 OTHER PROFESSIONAL SERVICES Spec Assess pay 2024 126.25 Reliakor Services Meter Deposit Rtrn less Usage R 4/30/2024 DEPOSITS -HYDRANTS Meter Deposit Rtrn 1 2,500.00 WATER SALES Meter Deposit Rtrn 1 315.90CR 154885 154885 154885 154885 154885 306.22 154886 1,500.00 154887 101.69 154888 154888 370.37 154889 154889 154889 690.00 154890 2,184.10 4/25/2024 11:25 AM A/P HISTORY CHECK REPORT PAGE: 13 VENDOR SET: 01 City of Mounds View BANK: APBNK US Bank DATE RANGE: 0/00/0000 THRU 99/99/9999 CHECK CHECK CHECK CHECK VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT S4187 Skold Speciality Contracting L I-248032-JAN24 Repairs on Operable Wall R 4/30/2024 154891 252 4730-5110 REPAIRS, BUILDINGS & GROUNDS Repairs on Operable 3,250.00 3,250.00 54224 Sensible Office Solutions I-0062531-001 PW Business Cards, BG, CA R 4/30/2024 154892 100 4160-3030 OTHER PROFESSIONAL SERVICES PW Business Cards, B 69.00 I-0062593-001 Public Hearing Envelopes R 4/30/2024 154892 100 4160-1110 STATIONERY Public Hearing Envel 299.15 I-0062639-001 Envelopes R 4/30/2024 154892 252 4732-1230 SUPPLIES, EQUIPMENT Envelopes 157.74 525.89 54651 Signs Now I-I-8221 Yard Signs "No Mow May" R 4/30/2024 154893 745 4415-3030 OTHER PROFESSIONAL SERVICES Yard Signs "No Mow M 500.00 500.00 58802 Streicher's - Minneapolis I-I1693469 K9 Trauma Kit R 4/30/2024 154894 480 4200-1230 SUPPLIES - EQUIPMENT K9 Trauma Kit 224.98 224.98 59010 Surplus Services I-20041377 Office Supplies, Lamps etc. R 4/30/2024 154895 252 4350-1210 SUPPLIES, BUILDING & GROUNDS Office Supplies, Lam 26.50 26.50 T1357 Terminix I-241924 MVCC Pest Control R 4/30/2024 154896 252 4350-5110 REPAIRS, BUILDINGS & GROUNDS MVCC Pest Control 59.50 I-241925 CH Pest Control R 4/30/2024 154896 100 4460-3030 OTHER PROFESSIONAL SERVICES CH Pest Control 46.75 I-241926 PW Pest Control R 4/30/2024 154896 100 4460-3030 OTHER PROFESSIONAL SERVICES PW Pest Control 60.00 166.25 T6100 Tri State Bobcat I-A33537 PW #320 Sensor R 4/30/2024 154897 100 4360-1220 SUPPLIES, VEHICLES PW #320 Sensor 190.99 190.99 U7055 USA Blue Book I-INV00028563 Signs - Chlorine and Acid R 4/30/2024 154898 700 4823-1210 SUPPLIES, BUILDING & GROUNDS Signs - Chlorine and 181.21 181.21 V4110 Vessco, Inc. I-093862 Regulator Rebuild Kits, etc R 4/30/2024 154899 700 4823-1230 SUPPLIES, EQUIPMENT Regulator Rebuild Ki 1,027.24 1,027.24 4/25/2024 11:25 AM A/P HISTORY CHECK REPORT PAGE: 14 VENDOR SET: 01 City of Mounds View BANK: APBNK US Bank DATE RANGE: 0/00/0000 THRU 99/99/9999 VENDOR I.D V5000 I-1025-F350913 100 4460-3030 I-1025-F353482 700 4823-3030 I-1025-F353483 100 4360-3030 I-1025-F353484 100 4360-3030 I-1025-F353485 252 4350-3030 I-1025-F353486 100 4460-3030 I-1025-F353487 100 4360-3030 I-1025-F353488 100 4360-3030 I-1025-F353489 252 4350-3030 I-1025-F353490 100 4460-3030 I-1025-F353491 100 4460-3030 I-1025-F353597 100 4360-3030 I-1025-F353598 100 4460-3030 I-1025-F353600 700 4823-3030 W0565 I-0007782580 252 4350-3530 100 4460-3530 290 4420-3530 W1200 I-3411 485 4470-7050 I-5097 485 4470-7050 ZO500 I-039158 100 4460-3030 CHECK NAME STATUS DATE Viking Automatic Sprinkler Co. Insp-Annual:Monitoring R 4/30/2024 OTHER PROFESSIONAL SERVICES Insp-Annual:Monitori Well 3 Fire Alarm Inspection R 4/30/2024 OTHER PROFESSIONAL SERVICES Well 3 Fire Alarm In Groveland Fire Alarm Inspec R 4/30/2024 OTHER PROFESSIONAL SERVICES Groveland Fire Alarm Lambert Fire Alarm Inspection R 4/30/2024 OTHER PROFESSIONAL SERVICES Lambert Fire Alarm I MVC Fire Alarm Inspection R 4/30/2024 OTHER PROFESSIONAL SERVICES MVC Fire Alarm Inspe CH Fire Alarm Inspection R 4/30/2024 OTHER PROFESSIONAL SERVICES CH Fire Alarm Inspec Sprinkler Inspec. Groveland R 4/30/2024 OTHER PROFESSIONAL SERVICES Sprinkler Inspec. Gr Sprinkler Inspec. Lambert Bldg R 4/30/2024 OTHER PROFESSIONAL SERVICES Sprinkler Inspec. La MVCC Fire Sprinkler Inspection R 4/30/2024 OTHER PROFESSIONAL SERVICES MVCC Fire Sprinkler CH Fire Sprinkler Inspection R 4/30/2024 OTHER PROFESSIONAL SERVICES CH Fire Sprinkler In PW Fire Alarm Inspection R 4/30/2024 OTHER PROFESSIONAL SERVICES PW Fire Alarm Inspec Random Fire Sprinkler Inspect R 4/30/2024 OTHER PROFESSIONAL SERVICES Random Fire Sprinkle PW Fire Sprinkler Inspection R 4/30/2024 OTHER PROFESSIONAL SERVICES PW Fire Sprinkler In Well # Fire Sprinkler Inspect R 4/30/2024 OTHER PROFESSIONAL SERVICES Well # Fire Sprinkle Walters Recycling & Refuse Inc April Recycling & Refuse R 4/30/2024 REFUSE COLLECTION April Recycling & Re REFUSE COLLECTION April Recycling & Re REFUSE COLLECTION April Recycling & Re Warning Lites of Minnesota, In Parking Lites, Symbols R 4/30/2024 CONSTRUCTION Parking Lites, Symbo 2023 Str Maintenance Est 9 R 4/30/2024 CONSTRUCTION 2023 Str Maintenance Z&K Avdiu, Inc. April Cleaning PW,CH, & PD R 4/30/2024 OTHER PROFESSIONAL SERVICES April Cleaning PW,CH CHECK CHECK CHECK AMOUNT DISCOUNT NO STATUS AMOUNT 625.00 365.00 433.24 658.24 665.00 515.00 317.50 317.50 635.00 415.00 365.00 415.00 732.50 415.00 653.54 1,417.22 229.06 2,355.09 123.95 2,300.00 154900 154900 154900 154900 154900 154900 154900 154900 154900 154900 154900 154900 154900 154900 6,873.98 154903 2,299.82 154904 154904 2,479.04 154905 2,300.00 4/25/2024 11:25 AM A/P HISTORY CHECK REPORT VENDOR SET: 01 City of Mounds View BANK: APBNK US Bank DATE RANGE: 0/00/0000 THRU 99/99/9999 CHECK VENDOR I.D. NAME STATUS DATE Z2050 Benjamin Zender I-202404229619 Meals at ETI Training R 4/30/2024 100 4200-3630 TRAINING & CONFERENCES Meals at ETI Trainin PAGE: 15 CHECK CHECK CHECK AMOUNT DISCOUNT NO STATUS AMOUNT 154906 40.87 * * T O T A L S * * NO INVOICE AMOUNT DISCOUNTS REGULAR CHECKS: 92 176,750.66 0.00 HAND CHECKS: 0 0.00 0.00 DRAFTS: 0 0.00 0.00 EFT: 0 0.00 0.00 NON CHECKS: 0 0.00 0.00 VOID CHECKS: 0 VOID DEBITS 0.00 VOID CREDITS 0.00 0.00 0.00 TOTAL ERRORS: 0 ** G/L ACCOUNT TOTALS ** G/L ACCOUNT NAME AMOUNT 100 2014 ACCRUED INSURANCE PAYABLE 6,434.71 100 2015 RETIREE INS PREM PAYABLE 775.44 100 3665 PARK SITE PERMIT 166.09 100 4100-3030 OTHER PROFESSIONAL SERVICES 206.50 100 4110-3900 GRANTS TO OTHER ORGANIZATIONS 100.00 100 4150-3030 OTHER PROFESSIONAL SERVICES 1,667.00 100 4150-3100 COMMUNICATIONS 100.00 100 4150-3630 TRAINING & CONFERENCES 11.39 100 4160-1110 STATIONERY 299.15 100 4160-1230 SUPPLIES, EQUIPMENT 166.74 100 4160-1600 OPERATING SUPPLIES 274.11 100 4160-3030 OTHER PROFESSIONAL SERVICES 69.00 100 4180-3030 OTHER PROFESSIONAL SERVICES 5,295.13 100 4180-3630 TRAINING & CONFERENCES 85.00 100 4200-1600 OPERATING SUPPLIES 1,660.38 100 4200-2100 BOOKS & PERIODICALS 137.00 100 4200-2400 UNIFORM & CLOTHING 1,449.80 100 4200-3055 INFORMATION SYSTEM FEES 234.00 100 4200-3070 COPS EVENTS 334.85 100 4200-3630 TRAINING & CONFERENCES 2,569.02 100 4360-1210 SUPPLIES, BUILDINGS & GROUNDS 2,067.52 100 4360-1220 SUPPLIES, VEHICLES 270.54 100 4360-1230 SUPPLIES, EQUIPMENT 556.58 100 4360-1600 OPERATING SUPPLIES 230.00 100 4360-2400 UNIFORM & CLOTHING 58.59 40.87 CHECK AMOUNT 176,750.66 0.00 0.00 0.00 0.00 4/25/2024 11:25 AM A/P HISTORY CHECK REPORT PAGEi 16 VENDOR SET: 01 City of Mounds View BANK: APBNK US Bank DATE RANGE: 0/00/0000 THRU 99/99/9999 ** G/L ACCOUNT TOTALS ** G/L ACCOUNT NAME AMOUNT 100 4360-2410 MAINTENANCE;MATS,TOWELS,MOPS,E 25.25 100 4360-3030 OTHER PROFESSIONAL SERVICES 2,141.48 100 4360-3200 WATER & SEWER 1,390.57 100 4360-3630 TRAINING & CONFERENCES 639.00 100 4360-5110 REPAIRS, BUILDINGS & GROUNDS 1,500,00 100 4380-3030 OTHER PROFESSIONAL SERVICES 307.10 100 4410-2400 UNIFORM & CLOTHING 22.31 100 4410-2410 MAINTENANCE;MATS,TOWELS,MOPS,E 5.21 100 4460-1600 OPERATING SUPPLIES 86.28 100 4460-2400 UNIFORMS & CLOTHING 0.73 100 4460-2410 MAINTENANCE;MATS,TOWELS,MOPS,E 0.25 100 4460-3030 OTHER PROFESSIONAL SERVICES 6,159.25 100 4460-3200 WATER & SEWER 136.36 100 4460-3530 REFUSE COLLECTION 1,417.22 100 4460-5110 REPAIRS, BUILDINGS & GROUNDS 1,886.46 100 4465-1220 SUPPLIES, VEHICLES 150.90 100 4465-1230 SUPPLIES, EQUIPMENT 1,263.81 100 4465-1600 OPERATING SUPPLIES 362.76 100 4465-1701 MOTOR FUELS & LUBRICANTS - DSL 3,993.58 100 4465-2400 UNIFORMS & CLOTHING 8.87 100 4465-2410 MAINTENANCE;MATS,TOWELS,MOPS,E 3.53 100 4465-5120 REPAIRS, VEHICLES 612.00 100 4470-2400 UNIFORMS & CLOTHING 19.75 100 4470-2410 MAINTENANCE;MATS,TOWELS,MOPS,E 9.68 100 4470-5130 REPAIRS, EQUIPMENT 42.49 100 4472-1230 SUPPLIES, EQUIPMENT 183.71 100 4472-1600 OPERATING SUPPLIES 21,286.49 100 4472-2400 UNIFORMS & CLOTHING 45.53 100 4472-2410 MAINTENANCE;MATS,TOWELS,MOPS,E 5.39 100 4475-1600 OPERATING SUPPLIES 3,724.25 100 4475-2400 UNIFORMS & CLOTHING 4.16 100 4475-2410 MAINTENANCE;MATS,TOWELS,MOPS,E 1,60 100 4653-3045 CONTRACTUAL N. METRO CONF BURE 850..07 *** FUND TOTAL *** 73,504,.58 230 1280 NOTES RECEIVABLE 36,836.87 230 4650-3030 OTHER PROFESSIONAL SERVICES 309.00 230 4650-3100 TELEPHONE 50.00 230 4650-3630 TRAINING & CONFERENCES 365.00 230 4650-3800 MILEAGE & PARKING 82.81 230 4650-5210 HOUSING PROGRAMS 2,735.00 *** FUND TOTAL *** 40,378.68 252 2077 DUE TO STATE MN - SALES TAX 58.25 252 3645 BANQUET RENTAL 529.41 252 4350-1210 SUPPLIES, BUILDING & GROUNDS 26.50 4/25/2024 11:25 AM A/P HISTORY CHECK REPORT PAGE: 17 VENDOR SET: 01 City of Mounds View BANK: APBNK US Bank DATE RANGE: 0/00/0000 THRU 99/99/9999 ** G/L ACCOUNT TOTALS ** G/L ACCOUNT NAME AMOUNT 252 4350-1230 SUPPLIES, EQUIPMENT 203.75 252 4350-1600 OPERATING SUPPLIES 120.36 252 4350-2400 UNIFORM & CLOTHING 3.12 252 4350-2410 MAINTENANCE;MATS,TOWELS,MOPS,E 94.84 252 4350-3030 OTHER PROFESSIONAL SERVICES 1,861.76 252 4350-3200 WATER & SEWER 2,045.40 252 4350-3530 REFUSE COLLECTION 653.54 252 4350-5110 REPAIRS, BUILDINGS & GROUNDS 203.84 252 4350-5130 REPAIRS, EQUIPMENT 957.07 252 4730-0600 UNEMPLOYMENT 420.03 252 4730-1230 SUPPLIES, EQUIPMENT 189.99 252 4730-3030 OTHER PROFESSIONAL SERVICES 438.30 252 4730-5110 REPAIRS, BUILDINGS & GROUNDS 3,250.00 252 4732-1230 SUPPLIES, EQUIPMENT 881.63 252 4732-3030 OTHER PROFESSIONAL SERVICES 1,717.38 252 4732-3430 PRINTING 318.66 252 4732-5110 REPAIRS, BUILDINGS & GROUNDS 109.22 252 4732-5130 REPAIRS, EQUIPMENT 190.00 *** FUND TOTAL *** 14,273.05 255 4350-3200 WATER & SEWER 25.43 *** FUND TOTAL *** 25.43 290 4420-3530 REFUSE COLLECTION 229.06 *** FUND TOTAL *** 229.06 441 4650-3030 OTHER PROFESSIONAL SERVICES 93.00 *** FUND TOTAL *** 93.00 450 4650-3030 OTHER PROFESSIONAL SERVICES 309.00 *** FUND TOTAL *** 309.00 460 4200-3030 OTHER PROFESSIONAL SERVICES 684.00 *** FUND TOTAL *** 684.00 480 4200-1230 SUPPLIES - EQUIPMENT 418.81 *** FUND TOTAL *** 418.81 485 4470-3030 OTHER PROFESSIONAL SERVICES 105.00 485 4470-7050 CONSTRUCTION 2,968.82 485 4470-7050-325 2023 STREET PROJECT PLESANT VI 5,000.00 *** FUND TOTAL *** 8,073.82 700 1152 UTILITY DELQ. RECIEVABLE 273.00 700 2326 DEPOSITS -HYDRANTS 2,500.00 700 3710 WATER SALES 315.90CR 4/25/2024 11:25 AM A/P HISTORY CHECK REPORT PAGE: 18 VENDOR SET: 01 City of Mounds View BANK: APBNK US Bank DATE RANGE: 0/00/0000 THRU 99/99/9999 ** G/L ACCOUNT TOTALS ** G/L ACCOUNT NAME AMOUNT 700 4820-3030 OTHER PROFESSIONAL SERVICES 1,748.25 700 4820-3300 POSTAGE 148.66 700 4623-1210 SUPPLIES, BUILDING & GROUNDS 181.21 700 4823-1220 SUPPLIES, VEHICLES 149.99 700 4823-1230 SUPPLIES, EQUIPMENT 1,027.24 700 4823-1250 SUPPLIES, UTILITIES 1,609.14 700 4823-1600 OPERATING SUPPLIES 16.97 700 4823-2400 UNIFORM & CLOTHING 29.17 700 4823-2410 MAINTENANCE;MATS,TOWELS,MOPS,E 14.73 700 4823-3030 OTHER PROFESSIONAL SERVICES 15,777.90 700 4823-3100 TELEPHONE 47.41 700 4823-3200 WATER & SEWER 76.29 700 4823-3630 TRAINING & CONFERENCES 549.00 700 4823-7030 EQUIPMENT 1,594.28 700 4825-1600 OPERATING SUPPLIES 250.00 700 4825-2400 UNIFORM & CLOTHING 5.44 700 4825-2410 MAINTENANCE;MATS,TOWELS,MOPS,E 2.18 700 4825-3030 OTHER PROFESSIONAL SERVICES 1,500.00 *** FOND TOTAL *** 27,184.96 730 4820-3030 OTHER PROFESSIONAL SERVICES 1,763.25 730 4820-3300 POSTAGE 148.66 730 4823-0600 UNEMPLOYMENT 5,580.00 730 4823-1220 SUPPLIES, VEHICLES 166.32 730 4823-1230 SUPPLIES, EQUIPMENT 22.23 730 4823-2400 UNIFORM & CLOTHING 61.70 730 4823-2410 MAINTENANCE;MATS,TOWELS,MOPS,E 16.66 730 4823-3030 OTHER PROFESSIONAL SERVICES 459.00 730 4823-3630 TRAINING & CONFERENCES 572.00 *** FUND TOTAL *** 8,789.82 745 4415-2400 UNIFORM & CLOTHING 14.14 745 4415-2410 MAINTENANCE;MATS,TOWELS,MOPS,E 6.90 745 4415-3030 OTHER PROFESSIONAL SERVICES 716.00 745 4417-1230 SUPPLIES, EQUIPMENT 655.51 745 4417-2400 UNIFORM & CLOTHING 2.71 745 4417-2410 MAINTENANCE;MATS,TOWELS,MOPS,E 1.10 745 4417-5130 REPAIRS, EQUIPMENT 1,390.09 *** FUND TOTAL *** 2,786.45 NO INVOICE AMOUNT VENDOR SET: 01 BANK: APBNK TOTALS: 92 176,750.66 BANK: APBNK TOTALS: 92 176,750.66 REPORT TOTALS: 92 176,750.66 DISCOUNTS 0.00 0.00 0.00 CHECK AMOUNT 176,750.66 176,750.66 176,750.66 CITY OF MOUNDS VIEW COUNTY OF RAMSEY STATE OF MINNESOTA APPROVING JUST AND CORRECT CLAIMS AGAINST CITY FUNDS WHEREAS, the City of Mounds View, pursuant to Minnesota Statute 412.141, has full authority over the financial affairs of the City and; WHEREAS, the City Council has reviewed the claim number 20510 through 20511 in the amount of $ 952.93 685 through 691 in the amount of $ 129,092.22 154907 through 154967 in the amount of $1,032,958.86 TOTAL AMOUNT OF CLAIMS PRESENTED $1,163,004.01 And has found said claims to be just and correct; It was moved that the City Council of Mounds View hereby approve the Attached list of claims dated 05/14/24 by vote ayes nays. Finance Director 4/30/2024 10:57 AM DIRECT PAYABLES CHECK REGISTER PAGE: 1 PACKET: 03688 Child Support ' VENDOR SET: **** CHECK LISTING **** CHECK CHECK CHECK CHECK VENDOR I.D. NAME TYPE DATE DISCOUNT AMOUNT NO# AMOUNT ---_--w--- --------1----------------- ) o S1 () - Vol ol"e-d M7152 MN Child Support Payment Center I-99520240502 Case #0015244278 R 5/02/2024 952.93 020511 952.93 •* B A N K T O T A L S ** NO# DISCOUNTS CHECK AMT TOTAL APPLIED REGULAR CHECKS: 1 0.00 952.93 952.93 HANDWRITTEN CHECKS: 0 0.00 0.00 0.00 PRE -WRITE CHECKS: 0 0.00 0.00 0.00 DRAFTS: 0 0.00 0.00 0.00 VOID CHECKS: 0 0.00 0.00 0.00 NON CHECKS: 0 0.00 0.00 0.00 CORRECTIONS: 0 0.00 0.00 0.00 BANK TOTALS: 1 0.00 952.93 952.93 4/30/2024 10:59 AM DIRECT PAYABLES CHECK REGISTER PAGE: 1 PACKET: VENDOR 03687 Ck Date 05-02-2024 - 9 SET: 01 City of Mounds View *** DRAFT/OTHER LISTING *** w ✓ BANK: PYBNK Western Bank (/ _ ITEM PAID ITEM ITEM VENDOR ----'-----------------------------------------------------------'---------------------.---- I.D. NAME TYPE DATE DISCOUNT AMOUNT -----------------------•-------------- NO# AMOUNT A3010 Advantage Administrators I-50020240502 Flex Medical D 5/02/2024 341.65 000685 I-50320240502 Flex Daycare D 5/02/2024 708.33 000685 1,049.98 E1200 EFTPS-Direct I-T1 20240502 Income Tax W/H D 5/02/2024 18,820.14 000686 I-T3 20240502 FICA W/H D 5/02/2024 14,141.90 000686 I-T4 20240502 Medicare W/H D 5/02/2024 5,752.56 000686 38,714.60 H1016 HSA Bank I-12520240502 C1211 HSA CONTRIBUTIONS D 5/02/2024 8,754.67 000687 8,754.67 I0025 ICMA Retirement Trust - 457 1-40020240502 Payroll W/H D 5/02/2024 3,044.15 000688 I-40220240502 Roth Payroll W/H D 5/02/2024 455.00 000668 1-40320240502 Payroll W/H D 5/02/2024 461.62 000688 1-41520240502 Payroll W/H D 5/02/2024 3,768.86 000688 1-42020240502 Payroll W/H D 5/02/2024 19,194.63 000688 26,924.26 M0658 MN State Retirement System 1-40120240502 #98995-01 MN D 5/02/2024 2,772.56 000689 I-40420240502 #98995-01 MN ROTH D 5/02/2024 150.00 000689 1-40520240502 #98995-01 MN D 5/02/2024 146.82 000689 3,069.40 M7342 MN Dept of Revenue I-T2 20240502 State Income Tax D 5/02/2024 8,511.02 000690 8,511.02 P9250 Public Employees Retirement Ass I-00120240502 PERA 643400 D 5/02/2024 15,687.75 000691 1-00220240502 PERP 643400 D 5/02/2024 26,380.54 000691 42,068.29 ** B A N K T O T A L S ** NO# DISCOUNTS CHECK AMT TOTAL APPLIED REGULAR CHECKS: 0 0.00 0.00 0.00 HANDWRITTEN CHECKS: 0 0.00 0.00 0.00 PRE -WRITE CHECKS: 0 0.00 0.00 0.00 DRAFTS: 7 0.00 129,092.22 129,092.22 VOID CHECKS: 0 0.00 0.00 0.00 NON CHECKS: 0 0.00 0.00 0.00 CORRECTIONS: 0 0.00 0.00 0.00 I BANK TOTALS: 7 0.00 129,092.22 129,092.22 5/09/2024 10:36 AM VENDOR SET: 01 City of Mounds View BANK: * ALL BANKS DATE RANGE: 0/00/0000 THRU 99/99/9999 VENDOR I.D. NAME 1 Victoria Ukatu C-CHECK Victoria Ukatu C-CHECK VOID CHECK C-CHECK VOID CHECK ** T 0 T A L S REGULAR CHECKS: HAND CHECKS: DRAFTS: EFT: NON CHECKS: VOID CHECKS: TOTAL ERRORS: 0 VENDOR SET: 01 BANK: * TOTALS: BANK: * TOTALS: A/P HISTORY CHECK REPORT CHECK STATUS DATE VOIDED VOIDED V 5/14/2024 V 5/14/2024 V 5/14/2024 / PAGE: 1 CHECK CHECK CHECK AMOUNT DISCOUNT NO STATUS AMOUNT 154912 810.00CR 154915 154920 NO INVOICE AMOUNT DISCOUNTS CHECK AMOUNT 0 0.00 0.00 0.00 0 0.00 0.00 0.00 0 0.00 0.00 0.00 0 0.00 0.00 0.00 0 0.00 0.00 0.00 3 VOID DEBITS 0.00 VOID CREDITS 810.00CR 810.000R 0.00 NO INVOICE AMOUNT DISCOUNTS CHECK AMOUNT 3 810.00CR 0.00 0.00 3 810.00CR 0.00 0.00 5/09/2024 10:36 AM A/P HISTORY CHECK REPORT VENDOR SET: 01 City of Mounds View BANK: APBNK US Bank DATE RANGE: 0/00/0000 THRU 99/99/9999 PAGE: 2 CHECK CHECK CHECK CHECK VENDOR I.D_ NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT X6000 Xcel Energy I-875284962 51-7822205-6; 03/19/24-04/17/2 R 5/06/2024 154907 100 4200-3210 ELECTRICITY 03/19/24-04/17/24 33.74 100 4360-3210 ELECTRICITY 03/19/24-04/17/24 702.63 100 4360-3220 NATURAL GAS 03/19/24-04/17/24 417.45 100 4460-3210 ELECTRICITY 03/19/24-04/17/24 2,869.19 100 4460-3220 NATURAL GAS 03/19/24-04/17/24 1,489.86 100 4475-3250 ELECTRICTY-TRAFFIC LIGHTS 03/19/24-04/17/24 264.63 252 4350-3210 ELECTRICITY 03/19/24-04/17/24 3,860.22 252 4350-3220 NATURAL GAS 03/19/24-04/17/24 1,267.63 255 4350-3210 ELECTRICITY 03/19/24-04/17/24 166.77 700 4823-3220 NATURAL GAS 03/19/24-04/17/24 392.22 700 4825-3210 ELECTRICITY 03/19/24-04/17/24 10,149.81 730 4823-3210 ELECTRICITY 03/19/24-04/17/24 270.89 740 4416-3210 ELECTRICITY 03/19/24-04/17/24 8,132.01 1 BRUCE MADSEN REVOC. I-000202405089636 US REFUND R 5/14/2024 700 1152 UTILITY DELQ. RECIEVABLE 06-0120-00 49.81 1 TOLLMAN, YVONNE I-000202405089637 US REFUND R 5/14/2024 700 1152 UTILITY DELQ. RECIEVABLE 02-0610-01 18.03 1 HIGGINS PROPERTIES, 1-000202405089638 US REFUND R 5/14/2024 700 1152 UTILITY DELQ. RECIEVABLE 17-2960-01 72.14 1 BROCK, JANICE 1-000202405089639 US REFUND R 5/14/2024 700 1152 UTILITY DELQ. RECIEVABLE 02-0060-00 182.66 1 Victoria Ukatu I-202405089635 Ref Event Ctr V 5/14/2024 1 Victoria Ukatu VOIDED M-CHECK Victoria Ukatu VOIDED V 5/14/2024 A5005 All Safe Global I-214971 Extinguishers Replaced-7 R 5/14/2024 100 4200-5130 REPAIRS, EQUIPMENT Extinguishers Replac 326.58 A5060 Amazon Capital Services I-14NV-VW74-GLHP Stage lights R 5/14/2024 252 4730-1230 SUPPLIES, EQUIPMENT Stage lights 206.96 252 4732-1230 SUPPLIES, EQUIPMENT Concession items 20.78 252 4732-1230 SUPPLIES, EQUIPMENT Concession items 19.99 252 4730-1230 SUPPLIES, EQUIPMENT Office supplies 39.92 30,017.05 154908 49.81 154909 18.03 154910 72.14 154911 154912 154912 154913 154914 182.66 810.00 810.00CR 326.58 5/09/2024 10:36 AM A/P HISTORY CHECK REPORT PAGE: 3 VENDOR SET: 01 City of Mounds View BANK: APBNK US Bank DATE RANGE: 0/00/0000 THRU 99/99/9999 CHECK CHECK CHECK CHECK VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT A5080 Amazon Capital ServiceCONT I-14NV-VW74-GLHP Stage lights R 5/14/2024 154914 252 4732-1230 SUPPLIES, EQUIPMENT Coffee 105.30 252 4350-1210 SUPPLIES, BUILDING & GROUNDS Restroom signs 36.97 I-197Y-4K9W-KKGC Laminator & supplies R 5/14/2024 154914 700 4823-1600 OPERATING SUPPLIES Laminator & supplies 39.76 730 4823-1600 OPERATING SUPPLIES Laminator & supplies 39.77 100 4465-1230 SUPPLIES, EQUIPMENT Digital vacuum gauge 275.25 100 4465-1230 SUPPLIES, EQUIPMENT Mouse & pad 14.55 730 4823-1600 OPERATING SUPPLIES Eng scale ruler 19.78 I-1PPD-G674-HFCQ Tower light R 5/14/2024 154914 480 4200-1230 SUPPLIES - EQUIPMENT Tower light 176.90 100 4200-1230 SUPPLIES, EQUIPMENT Supplies 33.31 100 4200-1230 SUPPLIES, EQUIPMENT Envelopes 41.14 100 4200-1230 SUPPLIES, EQUIPMENT Benches 116.13 1,186.53 A7585 Aspen Mills I-332139 Body Armor PO I.Torres R 5/14/2024 154916 100 4200-2400 UNIFORM & CLOTHING Body Armor PO I.Torr 978.95 978.95 B4053 Benco Equipment I-406007286 Vehicle Hoist Inspections R 5/14/2024 154917 100 4465-5120 REPAIRS, VEHICLES Vehicle Hoist Inspec 390.00 390.00 C3221 Central Turf & Irrigation Supp I-6086706-00 Fertilizer/Crabgrass Control R 5/14/2024 154918 100 4360-1600 OPERATING SUPPLIES Fertilizer/Crabgrass 1,806.00 I-6086741-00 Grass Seed Blankets R 5/14/2024 154918 252 4350-1210 SUPPLIES, BUILDING & GROUNDS Grass Seed Blankets 209.70 100 4360-1210 SUPPLIES, BUILDINGS & GROUNDS Grass Seed Blankets 134.28 2,149.98 C4510 Cintas - Chicago 1-4190359474 Mats & Towels R 5/14/2024 154919 100 4360-2410 MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels 13.71 100 4410-2410 MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels 2.94 100 4460-2410 MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels 0.14 100 4465-2410 MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels 1.99 100 4470-2410 MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels 5.46 100 4472-2410 MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels 3.04 100 4475-2410 MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels 0.90 252 4350-2410 MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels 8.31 700 4823-2410 MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels 1.23 700 4825-2410 MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels 9.40 730 4823-2410 MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels 3.89 745 4415-2410 MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels 0.63 745 4417-2410 MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels I-4190884951 Uniforms & Clothing R 5/14/2024 154919 100 4360-2400 UNIFORM & CLOTHING Uniforms & Clothing 29.08 5/09/2024 10:36 AM A/P HISTORY CHECK REPORT PAGE: 4 VENDOR SET: 01 City of Mounds View BANK: APBNK US Bank DATE RANGE: 0/00/0000 THRU 99/99/9999 VENDOR I.D C4510 1-4190884951 100 4410-2400 100 4460-2400 100 4465-2400 100 4470-2400 100 4472-2400 100 4475-2400 252 4350-2400 700 4823-2400 700 4825-2400 730 4823-2400 745 4415-2400 745 4417-2400 C6905 I-1091 100 4200-3030 D2515 I-10747335932 100 4200-1230 F1010 I-1-9649255 100 4465-1220 I-1-9652329 100 4465-1220 I-159-109145 100 4465-1220 I-159-109146 100 4465-1220 I-159-109212 100 4465-1220 F1050 I-MNSPR194251 100 4360-1230 H4045 1-28128125 100 4360-1210 CHECK CHECK CHECK CHECK NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT Cintas - Chicago CONT Uniforms & Clothing R 5/14/2024 UNIFORM & CLOTHING Uniforms & Clothing 3.14 UNIFORMS & CLOTHING Uniforms & Clothing 0.36 UNIFORMS & CLOTHING Uniforms & Clothing 4.39 UNIFORMS & CLOTHING Uniforms & Clothing 9.78 UNIFORMS & CLOTHING Uniforms & Clothing 22.70 UNIFORMS & CLOTHING Uniforms & Clothing 2.06 UNIFORM & CLOTHING Uniforms & Clothing 1.56 UNIFORM & CLOTHING Uniforms & Clothing 14.44 UNIFORM & CLOTHING Uniforms & Clothing 2.69 UNIFORM & CLOTHING Uniforms & Clothing 30.68 UNIFORM & CLOTHING Uniforms & Clothing 7.00 UNIFORM & CLOTHING Uniforms & Clothing 1.34 ConfiTrek PD Training Software R 5/14/2024 OTHER PROFESSIONAL SERVICES PD Training Software 1,632.00 Dell Marketing L.P. New Latitude 7450 XCTO R 5/14/2024 SUPPLIES, EQUIPMENT New Latitude 7450 XC 1,729.10 Factory Motor Parts Co. PD #145 Wheel Bearings R 5/14/2024 SUPPLIES, VEHICLES PD #145 Wheel Hearin 416.26 PD #145 Bolt R 5/14/2024 SUPPLIES, VEHICLES PD #145 Bolt 20.66 PD #145 Struts R 5/14/2024 SUPPLIES, VEHICLES PD #145 Struts 351.42 PD #145 Pulley R 5/14/2024 SUPPLIES, VEHICLES PD #145 Pulley 77.72 PD #145 Nut R 5/14/2024 SUPPLIES, VEHICLES PD #145 Nut 12.14 Fastenal Company Nuts/Bolts for Playgrounds R 5/14/2024 SUPPLIES, EQUIPMENT Nuts/Bolts for Playg 67.15 Hirshfield's, Inc. Paint for Hillview Doors R 5/14/2024 SUPPLIES, BUILDINGS & GROUNDS Paint for Hillview D 82.99 154919 180.86 154921 1,632.00 154922 1,729.10 154923 154923 154923 154923 154923 878.20 154924 67.15 154925 82.99 5/09/2024 10:36 AM A/P HISTORY CHECK REPORT PAGE: 5 VENDOR SET: 01 City of Mounds View BANK: APBNK US Bank DATE RANGE: 0/00/0000 THRU 99/99/9999 CHECK CHECK CHECK CHECK VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT I2005 IDC Automatic, LLC I-0076263-IN Maintenance PD Garage Doors R 5/14/2024 154926 100 4460-5110 REPAIRS, BUILDINGS S GROUNDS Maintenance on PD Ga 159.00 I-0076265-IN Maintenance PW Garage Doors R 5/14/2024 154926 100 4460-5110 REPAIRS, BUILDINGS S GROUNDS Maintenance PW Garag 645.75 804.75 I6560 Innovative Office Solutions, L I-IN4503026 Labels, Paper CH R 5/14/2024 154927 100 4160-1600 OPERATING SUPPLIES Labels, Paper CH 2O1.72 201.72 I6578 Inspec Inc I-215813-1 Bldg Inspec Reports -Wall Mgmt R 5/14/2024 154928 480 4160-3030 OTHER PROFESSIONAL SERVICES Bldg Inspec Reports- 1,772.50 1,772.50 K2100 Katrina E. Joseph I-0073 April PD Legal Services R 5/14/2024 154929 100 4200-3020 PROSECUTING ATTORNEY SERVICES April PD Legal Servi 6,125.00 6,125.00 L5020 League of Minnesota Cities I-405097 2024 LMC Conference J.Clark R 5/14/2024 154930 100 4100-3630 TRAINING S CONFERENCES 2024 LMC Conference 275.00 275.00 L7650 Loffler Companies, Inc. I-4683827 02/01/24-04/30/24 R 5/14/2024 154931 100 4160-5100 REPAIRS, COMPUTERS Copiers 02/01/24-04/ 941.05 100 4200-5100 REPAIRS, COMPUTERS Copiers 02/01/24-04/ 154.66 252 4732-5130 REPAIRS, EQUIPMENT Copiers 02/01/24-04/ 247.27 700 4823-3030 OTHER PROFESSIONAL SERVICES Copiers 02/01/24-04/ 126.88 730 4823-3030 OTHER PROFESSIONAL SERVICES Copiers 02/01/24-04/ 126.88 1,596.74 M0300 MMNTB I-202405069632 March AmericInn Hotel Tax R 5/14/2024 154932 100 4653-3045 CONTRACTUAL N. METRO CONE BUREMarch AmericInn Hote 3,360.61 3,360.61 M1477 Ridgeway and Associates I-2714 Therapy Sessions S Check -In R 5/14/2024 154933 100 4200-3030 OTHER PROFESSIONAL SERVICES Therapy Sessions s C 450.00 450.00 1-11505 Martin -McAllister Consulting P I-16094 Personnel Eval, Develop Assess R 5/14/2024 154934 100 4160-3030 OTHER PROFESSIONAL SERVICES Personnel Eval, Deve 3,300.00 3,300.00 M2100 McClellan Sales, Inc. I-019349 Paint for GSOC Locates R 5/14/2024 154935 700 4823-1600 OPERATING SUPPLIES Paint for GSOC Locat 175.31 175.31 5/09/2024 10:36 AM A/P HISTORY CHECK REPORT PAGE: 6 VENDOR SET: 01 City of Mounds View BANK: APBNK US Bank DATE RANGE: 0/00/0000 THRU 99/99/9999 CHECK CHECK CHECK CHECK VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT M3021 Medtronic, Inc. I -Reprint 202312 TIF Note 2nd Half 2023 R 5/14/2024 154936 450 4650-8010 DEBT, PRINCIPAL TIF Note 2nd Half 20 407,598.98 450 4650-8020 DEBT, INTEREST TIF Note 2nd Half 20 415,533.44 823,132.42 M3505 Menards - Blaine I-66255 Boxes for old Water Meters R 5/14/2024 154937 700 4823-7030 EQUIPMENT Boxes for old Water 209.65 I-67946 Parks Misc Supplies R 5/14/2024 154937 100 4360-1210 SUPPLIES, BUILDINGS & GROUNDS Parks Misc Supplies 103.69 313.34 M4027 Metro-INET I-1900 May IT Support R 5/14/2024 154938 100 4160-5100 REPAIRS, COMPUTERS May IT Support 11,904.00 100 4200-5100 REPAIRS, COMPUTERS May IT Support 6,350.00 252 4350-3100 TELEPHONE May IT Support 410.00 252 4732-5130 REPAIRS, EQUIPMENT May IT Support 350.00 19,014.00 M4600 Metro Council Environmental Se I-0001172581 June Wastewater Service R 5/14/2024 154939 730 4823-3230 WASTE WATER DISPOSAL June Wastewater Sery 103,231.63 103,231.63 M5300 Midway Ford Company I-827122 PD #202 Wiper Arm, Blade R 5/14/2024 154940 100 4465-1220 SUPPLIES, VEHICLES PD #202 Wiper Arm, B 58.86 58.86 M5730 MN Occupational Health I-458264 April PW Drug Screenings R 5/14/2024 154941 100 4160-3030 OTHER PROFESSIONAL SERVICES April PW Drug Screen 210.00 210.00 M7150 MN Chiefs of Police Assn. (ETI I-15786 Sept Leadership Conf PO Dison R 5/14/2024 154942 100 4200-3630 TRAINING & CONFERENCES Sept Leadership Conf 740.00 740.00 M7500 MN Dept of Public Safety I-202405079633 MN100 Club Plates R 5/14/2024 154943 100 4200-1600 OPERATING SUPPLIES MN100 Club Plates 36.00 36.00 M7675 MN Recreation & Park Associati I-10990 PT Group Fitness Instructor R 5/14/2024 154944 100 4160-3420 ADVERTISING PT Group Fitness Ins 175.00 175.00 M7969 Minute Maker Secretarial I-M1B72 April 17&22 CC, EDA, Planning R 5/14/2024 154945 100 4100-3030 OTHER PROFESSIONAL SERVICES April 22 CC & EDA Mt 275.25 100 4110-3030 OTHER PROFESSIONAL SERVICES April 17 Planning Co 167.00 442.25 5/09/2024 10:36 AM A/P HISTORY CHECK REPORT PAGE: 7 VENDOR SET: 01 City of Mounds View BANK: APBNK US Bank DATE RANGE: 0/00/0000 THRU 99/99/9999 CHECK CHECK CHECK CHECK VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT N3000 City of New Brighton I-24-0003205 Graphics for Hot Dog Cart R 5/14/2024 154946 480 4200-1230 SUPPLIES - EQUIPMENT Graphics for Hot Dog 209.22 209.22 N4800 Norseman Awards I-2769 Engraved Tag CC J.Clark R 5/14/2024 154947 100 4160-1600 OPERATING SUPPLIES Engraved Tag CC J.C1 24.86 I-2777 Name Tag/Badges J.Clark R 5/14/2024 154947 100 4160-1600 OPERATING SUPPLIES Name Tag/Badges J.C1 23.86 48.72 N5820 North Suburban Access Corporat I-2024-059 April AV Services R 5/14/2024 154948 210 4350-3030 OTHER PROFESSIONAL SERVICES April AV Services 1,301.30 1,301.30 N5821 North Suburban Communications I-2024-140 First Qtr 2024 City Contribut. R 5/14/2024 154949 210 4350-3900 GRANTS TO OTHER ORGANIZATIONS First Qtr 2024 City 7,025.60 7,025.60 05100 Office of MNIT Services I-W23030553 3-1 to 3-31 Voice Service R 5/14/2024 154950 100 4200-3055 INFORMATION SYSTEM FEES 3-1 to 3-31 Voice S 71.43 71.43 05510 On Site Companies - OSSTC C-05949 Portable Restrooms-2023 R 5/14/2024 154951 100 4360-4030 PORTABLE TOILETS Portable Restrooms-2 110.50CR I-0001703011 4-16 to 5-10 Portable Restroom R 5/14/2024 154951 100 4360-4030 PORTABLE TOILETS 4-16 to 5-10 Portabl 956.84 255 4350-4030 PORTABLE TOILETS 4-16 to 5-10 Portabl 66.96 913.30 05535 O'Reilly Auto Parts I-3298-175908 PD #162 Floor Mat R 5/14/2024 154952 100 4465-1220 SUPPLIES, VEHICLES PD #162 Floor Mat 64.99 64.99 P1565 Dave Perkins Contracting, Inc. I-28962 5230 Sunnyside Sery Repair R 5/14/2024 154953 700 4823-5155 REPAIR, WATER SERVICE 5230 Sunnyside Sery 9,057.12 9,057.12 P3765 Petsmart I-202405069634 K9 Food Ace R 5/14/2024 154954 100 4200-1600 OPERATING SUPPLIES K9 Food Ace 81.99 81.99 P4123 Pioneer Press I-0424578399 April Publications R 5/14/2024 154955 100 4160-3410 LEGAL NOTICES April Publications 155.48 155.48 5/09/2024 10:36 AM A/P HISTORY CHECK REPORT VENDOR SET: 01 City of Mounds View BANK: APBNK US Bank DATE RANGE: 0/00/0000 THRU 99/99/9999 PAGE: 8 CHECK CHECK CHECK CHECK VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT P6750 Pomp's Tire Service - Milwauke I-210706323 PD Stock Tires R 5/14/2024 154956 100 4465-1220 SUPPLIES, VEHICLES PD Stock Tires 1,197.76 1-210707266 PD #145 Tires R 5/14/2024 154956 100 4465-1220 SUPPLIES, VEHICLES PD #145 Tires 367.16 1,564.92 R3000 Ramsey County I-Doc#T2771925 7425 Pleasant View Dr Variance R 5/14/2024 154957 100 4180-3030 OTHER PROFESSIONAL SERVICES 7425 Pleasant View D 46.00 46.00 R3002 Ramsey County I-PRRRV-002688 Overlapping Debt Report 23-24 R 5/14/2024 154958 100 4150-3030 OTHER PROFESSIONAL SERVICES Overlapping Debt Rep 30.00 30.00 53824 Schmidt Curb Company I-24-23 A 5151 Program Concrete Repair R 5/14/2024 154959 700 4823-5155 REPAIR, WATER SERVICE 5151 Program Concret 2,500.00 I-24-23 B 5230 Sunnyside Concrete Rep R 5/14/2024 154959 700 4823-5155 REPAIR, WATER SERVICE 5230 Sunnyside Concr 2,500.00 5,000.00 S8802 Streicher's - Minneapolis I-S1567577 Sgt Badges for Officer Dison R 5/14/2024 154960 100 4200-2400 UNIFORM & CLOTHING Sgt Badges for Offic 224.98 224.98 T1195 Tactical 21 Police K-9 Cert. G I-2402 Narcotics Training -Rase & Ace R 5/14/2024 154961 100 4200-3630 TRAINING & CONFERENCES Narcotics Training -A 75.00 75.00 T1357 Terminix I-239881 Pest Control R 5/14/2024 154962 252 4350-5110 REPAIRS, BUILDINGS & GROUNDS Pest Control 59.50 59.50 T5019 Rise LLC I-1020 April Car Washes R 5/14/2024 154963 100 4200-1700 MOTOR FUELS & LUBRICANTS April Car Washes 36.00 36.00 T6010 TransUnion Risk and Alternativ I-1065517-202404-1 April TLO Subscription R 5/14/2024 154964 100 4200-3030 OTHER PROFESSIONAL SERVICES April TLO Subscripti 75.00 75.00 T7125 Tyler Technologies, Inc. I-025-463669 Mass Meter Swap -April 8th R 5/14/2024 154965 700 4823-7030 EQUIPMENT Mass Meter Swap-Apri 145.00 145.00 5/09/2024 10:36 AM A/P HISTORY CHECK REPORT PAGE: 9 VENDOR SET: 01 City of Mounds View BANK: APBNK US Bank DATE RANGE: 0/00/0000 THRU 99/99/9999 CHECK CHECK CHECK CHECK VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT V4105 Verizon Wireless I-9962659158 4/27 to 5/26 Cell Phones R 5/14/2024 154966 100 4180-3100 TELEPHONE 4/27 to 5/26 Cell Ph 80.02 100 4200-3100 TELEPHONE 4/27 to 5/26 Cell Ph 526.13 606.15 1 Victoria Ukatu I-202405099640 Event Ctr Refu R 5/14/2024 154967 252 3645 BANQUET RENTAL Victoria Ukatu: Even 747.40 252 2077 DUE TO STATE MN - SALES TAX Victoria Ukatu: Even 62.60 810.00 * * T 0 T A L S * * NO INVOICE AMOUNT DISCOUNTS CHECK AMOUNT REGULAR CHECKS: 58 1,033,768.86 0.00 1,032,958.86 HAND CHECKS: 0 0.00 0.00 0.00 DRAFTS: 0 0.00 0.00 0.00 EFT: 0 0.00 0.00 0.00 NON CHECKS: 0 0.00 0.00 0.00 VOID CHECKS: 1 VOID DEBITS 0.00 VOID CREDITS 810.000R 810.00CR 0.00 TOTAL ERRORS: 0 ** G/L ACCOUNT TOTALS ** G/L ACCOUNT NAME AMOUNT 100 4100-3030 OTHER PROFESSIONAL SERVICES 275.25 100 4100-3630 TRAINING & CONFERENCES 275.00 100 4110-3030 OTHER PROFESSIONAL SERVICES 167.00 100 4150-3030 OTHER PROFESSIONAL SERVICES 30.00 100 4160-1600 OPERATING SUPPLIES 250.44 100 4160-3030 OTHER PROFESSIONAL SERVICES 3,510.00 100 4160-3410 LEGAL NOTICES 155.48 100 4160-3420 ADVERTISING 175.00 100 4160-5100 REPAIRS, COMPUTERS 12,845.05 100 4180-3030 OTHER PROFESSIONAL SERVICES 46.00 100 4180-3100 TELEPHONE 80.02 100 4200-1230 SUPPLIES, EQUIPMENT 1,919.68 100 4200-1600 OPERATING SUPPLIES 117.99 100 4200-1700 MOTOR FUELS & LUBRICANTS 36.00 100 4200-2400 UNIFORM & CLOTHING 1,203.93 100 4200-3020 PROSECUTING ATTORNEY SERVICES 6,125.00 100 4200-3030 OTHER PROFESSIONAL SERVICES 2,157.00 100 4200-3055 INFORMATION SYSTEM FEES 71.43 100 4200-3100 TELEPHONE 526.13 5/09/2024 10:36 AM A/P HISTORY CHECK REPORT VENDOR SET: 01 City of Mounds View BANK: APBNK US Bank DATE RANGE: 0/00/0000 THRU 99/99/9999 PAGE: 10 ** G/L ACCOUNT TOTALS ** G/L ------------------------------------------------------------- ACCOUNT NAME AMOUNT 100 4200-3210 ELECTRICITY 33.74 100 4200-3630 TRAINING & CONFERENCES 815.00 100 4200-5100 REPAIRS, COMPUTERS 6,504.66 100 4200-5130 REPAIRS, EQUIPMENT 326.58 100 4360-1210 SUPPLIES, BUILDINGS & GROUNDS 320.96 100 4360-1230 SUPPLIES, EQUIPMENT 67.15 100 4360-1600 OPERATING SUPPLIES 1,806.00 100 4360-2400 UNIFORM & CLOTHING 29.08 100 4360-2410 MAINTENANCE;MATS,TOWELS,MOPS,E 13.71 100 4360-3210 ELECTRICITY 702.63 100 4360-3220 NATURAL GAS 417.45 100 4360-4030 PORTABLE TOILETS 846.34 100 4410-2400 UNIFORM & CLOTHING 3.14 100 4410-2410 MAINTENANCE;MATS,TOWELS,MOPS,E 2.94 100 4460-2400 UNIFORMS & CLOTHING 0.36 100 4460-2410 MAINTENANCE;MATS,TOWELS,MOPS,E 0.14 100 4460-3210 ELECTRICITY 2,869.19 100 4460-3220 NATURAL GAS 1,489.86 100 4460-5110 REPAIRS, BUILDINGS & GROUNDS 804.75 100 4465-1220 SUPPLIES, VEHICLES 2,566.97 100 4465-1230 SUPPLIES, EQUIPMENT 289.60 100 4465-2400 UNIFORMS & CLOTHING 4.39 100 4465-2410 MAINTENANCE;MATS,TOWELS,MOPS,E 1.99 100 4465-5120 REPAIRS, VEHICLES 390.00 100 4470-2400 UNIFORMS & CLOTHING 9.78 100 4470-2410 MAINTENANCE;MATS,TOWELS,MOPS,E 5.46 100 4472-2400 UNIFORMS & CLOTHING 22.70 100 4472-2410 MAINTENANCE;MATS,TOWELS,MOPS,E 3.04 100 4475-2400 UNIFORMS & CLOTHING 2.06 100 4475-2410 MAINTENANCE;MATS,TOWELS,MOPS,E 0.90 100 4475-3250 ELECTRICTY-TRAFFIC LIGHTS 264.63 100 4653-3045 CONTRACTUAL N. METRO CONF BURE 3,360.61 *** FUND TOTAL *** 53,942.41 210 4350-3030 OTHER PROFESSIONAL SERVICES 1,301.30 210 4350-3900 GRANTS TO OTHER ORGANIZATIONS 7,025.60 *** FUND TOTAL *** 8,326.90 252 2077 DUE TO STATE MN - SALES TAX 62.60 252 3645 BANQUET RENTAL 747.40 252 4350-1210 SUPPLIES, BUILDING & GROUNDS 246.67 252 4350-2400 UNIFORM & CLOTHING 1.56 252 4350-2410 MAINTENANCE;MATS,TOWELS,MOPS,E 8.31 252 4350-3100 TELEPHONE 410.00 252 4350-3210 ELECTRICITY 3,860.22 252 4350-3220 NATURAL GAS 1,267.63 5/09/2024 10:36 AM A/P HISTORY CHECK REPORT VENDOR SET: 01 City of Mounds View BANK: APBNK US Bank DATE RANGE: 0/00/0000 THRU 99/99/9999 PAGE: 11 ** G/L ACCOUNT TOTALS ** G/L ACCOUNT NAME AMOUNT 252 4350-5110 REPAIRS, BUILDINGS & GROUNDS 59.50 252 4730-1230 SUPPLIES, EQUIPMENT 246.90 252 4732-1230 SUPPLIES, EQUIPMENT 146.07 252 4732-5130 REPAIRS, EQUIPMENT 597.27 *** FUND TOTAL *** 7,654.13 255 4350-3210 ELECTRICITY 166.77 255 4350-4030 PORTABLE TOILETS 66.96 *** FUND TOTAL *** 233.73 450 4650-8010 DEBT, PRINCIPAL 407,598.98 450 4650-8020 DEBT, INTEREST 415,533.44 *** FUND TOTAL *** 823,132.42 480 4160-3030 OTHER PROFESSIONAL SERVICES 1,772.50 4B0 4200-1230 SUPPLIES - EQUIPMENT 386.12 *** FUND TOTAL *** 2,158.62 700 1152 UTILITY DELQ. RECIEVABLE 322.64 700 4823-1600 OPERATING SUPPLIES 215.07 700 4823-2400 UNIFORM & CLOTHING 14.44 700 4823-2410 MAINTENANCE;MATS,TOWELS,MOPS,E 1.23 700 4823-3030 OTHER PROFESSIONAL SERVICES 126.88 700 4823-3220 NATURAL GAS 392.22 700 4823-5155 REPAIR, WATER SERVICE 14,057.12 700 4623-7030 EQUIPMENT 354.65 700 4825-2400 UNIFORM & CLOTHING 2.69 700 4825-2410 MAINTENANCE;MATS,TOWELS,MOPS,E 9.40 700 4825-3210 ELECTRICITY 10,149.81 *** FUND TOTAL *** 25,646.15 730 4823-1600 OPERATING SUPPLIES 59.55 730 4823-2400 UNIFORM & CLOTHING 30.68 730 4823-2410 MAINTENANCE;MATS,TOWELS,MOPS,E 3.89 730 4823-3030 OTHER PROFESSIONAL SERVICES 126.88 730 4823-3210 ELECTRICITY 270.89 730 4823-3230 WASTE WATER DISPOSAL 103,231.63 *** FUND TOTAL *** 103,723.52 740 4416-3210 ELECTRICITY 8,132.01 *** FUND TOTAL *** 8,132.01 745 4415-2400 UNIFORM & CLOTHING 7.00 745 4415-2410 MAINTENANCE;MATS,TOWELS,MOPS,E 0.63 745 4417-2400 UNIFORM & CLOTHING 1.34 *** FUND TOTAL *** 8.97 5/09/2024 10:36 AM A/P HISTORY CHECK REPORT PAGE: 12 VENDOR SET: 01 City of Mounds View BANK: APBNK US Bank DATE RANGE: 0/00/0000 THRU 99/99/9999 CHECK CHECK CHECK CHECK VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT NO INVOICE AMOUNT DISCOUNTS CHECK AMOUNT VENDOR SET: 01 BANK: APBNK TOTALS: 59 1,032,958.86 0.00 1,032,958.86 BANK: APBNK TOTALS: 59 1,032,958.86 0.00 1,032,958.86 REPORT TOTALS: 59 1,032,958.86 0.00 1,032,958.86 Item No: 5C 2024 MO[1NDS VVt —E .TMeeting Date: May 13, enda��/ Type of Business: Consent Agenda Administrator review: City of Mounds View Staff Report To: Honorable Mayor and City Council From: Nyle Zikmund, City Administration Item Title/Subject: By motion, designating Councilmember Julie Clark as Council Liaison to Festival in the Parks Introduction: Council has always had a Liaison to the Festival in the Park organization. Councilmember Theresa Cermak was designated but has resigned, thus creating an opening Discussion: With the vacancy created by CM Cermak's departure there is a vacancy. CM Clark is is/was a member/volunteer with the Festival and is very familiar with the organization and its activities. Strategic Plan Strategy/Goal: Livable Community Financial Impact: None Recommendation: By motion, appoint Councilmember Clark as the Council Liaison to the Festival in the Park Committee. Respectfully submitted, Nyle Zikmund City Administrator The Mounds View Vision A Thriving Desirable Community Item No: 05D 2024 M OT �.-,tSVVI E.TMeeting Date: se 13, enda�N���/ Type of Business: Consent Agenda Administrator Review: City of Mounds View Staff Report To: Honorable Mayor and City Council From: Rayla Sue Ewald, Human Resource Director Item Title/Subject: Resolution 9922, Approving the Transfer of Nick Bohmert from the Public Works Utilities Division to the Parks Division Background: The City Council approved the Public Works Parks Lead promotion during the April 22, 2024 meeting, leaving a vacancy in the Parks Division. A five day internal posting was created, and one internal/lateral candidate applied. Discussion: Staff posted the internal job posting for the Public Works Parks Maintenance Worker. One applicant applied and was interviewed on May 7, 2024. Nick Bohmert was selected for the lateral transfer from the Public Works Utilities Division to the Parks Division. Mr. Bohmert started employment with the City at the Community Center in the Custodian/Maintenance position in September 2017. He was then promoted into the Public Works Utilities Division in 2019, and now is transferring into the Parks Division. Mr. Bohmert has an Associate's Degree in Supervisory Management, and the desire to learn all areas of Public Works. The HR Committee and staff support the lateral transfer of Mr. Bohmert for the transfer into the Parks Division. As this is a lateral transfer, there is no wage increase. However, Mr. Bohmert will be required to obtain certifications and licenses as required within the Parks Division and will be on a six month probationary period. The Utility Maintenance position will be posted internally for five days, and if no internal candidates apply, an external posting will occur. Recommendation: Staff recommends approval of Resolution 9922, Approving the Transfer of Nick Bohmert from the Public Works Utilities Division to the Parks Division. Respectfully submitted, — �v Rayla Sue Ewald Human Resource Director Attachment(s): Resolution 9922 The Mounds View Vision A Thriving Desirable Community RESOLUTION NO. 9922 CITY OF MOUNDS VIEW COUNTY OF RAMSEY STATE OF MINNESOTA APPROVING THE TRANSFER OF NICK BOHMERT FROM THE PUBLIC WORKS UTILITIES DIVISION TO THE PARKS DIVISION WHEREAS, the City Council approved the Public Works Parks Lead position during the April 22, 2024 Council meeting, leaving a Parks Maintenance Worker position vacant; and WHEREAS, staff posted the internal Parks Maintenance Worker position for Bargaining Unit candidates and received one application, and interviewed the candidate; and WHEREAS, Nick Bohmert was selected for the internal/lateral transfer from Maintenance Worker within the Utilities Division to the Parks Division; and WHEREAS, staff and the HR Committee support the selection of Mr. Bohmert transferring to the Parks Division, with a start date of May 13, 2024, remaining at the same wage and grade; and WHEREAS, Mr. Bohmert will be required to obtain certifications and licenses required within the Parks Division by the required timelines as outlined in the job description, and complete a six month probationary period within the Parks Division. NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Mounds View, Ramsey County, Minnesota does hereby approve the transfer of Nick Bohmert from the Public Works Utilities Division to the Parks Division: • Effective May 13, 2024 • Starting grade and wage remain unchanged • Completion of a six month probationary period is required Adopted this 13t" day of May, 2024. Zach Lindstrom, Mayor ATTEST: Nyle Zikmund, City Administrator (seal) Item No: 5E MOT VT1 Di VIEW Meeting Date: 05/13/2024 1VL Type of Business: Consent Agenda Administrator Review: City of Mounds View Staff Report To: Honorable Mayor and City Council From: Ben Zender, Chief of Police Item Title/Subject: Resolution 9924, Authorizing Out of State Travel Expenses for Sgt. Dison and Officer Levoir to Attend the International Association of Women Police (IAWP) Conference in Chicago Illinois. Introduction: The Police Department is continuing to promote training, networking, and professional development within the agency. Discussion: The department is requesting approval for Sgt. Dison and Officer Levoir to attend the out of state IAWP Conference which is being held in Chicago Illinois this year. The conference is being held from September 1-5 2024. Benefits of the conference include the unique opportunity to meet women in law enforcement who share similar experiences and unusual challenges. Additionally, the conference would better equip and prepare women officers to carry out their police duties on a daily basis. Some of the topics covered at the conference include leadership, investigation, wellness and self -care, technology solutions, and equity, inclusion, and diversity. The total cost for travel expenses to attend the IAWP conference is approximately $2,567.54 from Account 480-4200-3630 (2023 Public Safety Aid money). Recommendation: Staff recommends authorizing out of state travel expenses for Sgt. Dison and Officer Levoir to attend the International Association of Women Police (IAWP) Conference in Chicago Illinois. Respectfully Submitted, Ben Zender Chief of Police RESOLUTION NO. 9924 CITY OF MOUNDS VIEW COUNTY OF RAMSEY STATE OF MINNESOTA AUTHORIZING OUT OF STATE TRAVEL EXPENSES FOR SGT. DISON AND OFFICER LEVOIR TO ATTEND THE INTERNATIONAL ASSOCIATION OF WOMEN POLICE (IAWP) CONFERENCE IN CHICAGO ILLINOIS. WHEREAS, the International Association of Women Police (IAWP) Conference is being held in Chicago Illinois from Sept. 1-5 2024, and; WHEREAS, staff has reviewed employee feedback and officers have requested out of state training, and; WHEREAS, the Mounds View Police Department is continuing to promote training, networking, and professional development within the agency, and; WHEREAS, the benefits of the conference include the unique opportunity to meet women in law enforcement who share similar experiences and unusual challenges, and; WHEREAS, some of the topics covered at the conference include leadership, investigation, wellness and self -care, technology solutions, and equity, inclusion, and diversity, and; WHEREAS, the cost for both officers IAWP membership, discounted registration for the conference, and the hotel accommodations costs approximately $2,567.54. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Mounds View, Ramsey County, Minnesota to authorize the out of state travel expenses for Sgt. Dison and Officer Levoir to attend the International Association of Women Police (IAWP) Conference in Chicago Illinois with an approximate cost of $2,567.54 from Account 480-4200-3630 (2023 Public Safety Aid money). Adopted this 131" day of May 2024. Zach Lindstrom, Mayor ATTEST: Nyle Zikmund, City Administrator (seal) 1h MOUNDS VIEW City of Mounds View Staff Report To: From: Item Title/Subject INTRODUCTION Item No. 06A Meeting Date May 13, 2024 Type of Business: Presentation Administrator Review: Honorable Mayor and City Council Gayle Bauman, Finance Director MMKR 2023 audit presentation The 2023 financial statements and audit results are complete and a presentation will be made to the City Council by the City's auditor, Aaron Nielsen of MMKR. The reports will be submitted to both the State Auditor and the Government Finance Officers Association and posted on the city's website. RECOMMENDATION Following the presentation, Council should consider a motion to accept the 2023 Financial Report and Audit Results. ATTACHMENTS A. PowerPoint presentation B. Management Report C. Annual Comprehensive Financial Report D. Special Purpose Audit Report Respectfully Submitted, Gayle Bauman, Finance Director it '• !Pry tig t '_ w M s e* - IP JfI4 laatl11111d Ul Elk% 141. 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O r• ! O N O !- O N 0 c ! N O O O O O C) G I Q Q O O O O OQ Q op O O O or, O tr, O V) O 'r, Ki o n N N —4 69 6f3 69 69 69 69 69 O a O R s� 0 a 0 N z cc 1 N ow CD C O O O o 0 0 69 O C7 C7 O O O 6 W-, 6 O v-, CA C) n 'r, C 1 1-4 1-4 •� GO) bo V) 69 69 69 M M N N N N N bU a� N Ca N I O N O � a N z cc 0 00 o N O a a 4-� O O z .0 •W- -� Q C14 M O M 00 00 00U ll rn � CM �p - �10 O U 000 � M [-- 0 01 C— N � mM k Q 0000 N 00 [V �o [V [l- d M O 00 �O kr N O M -- mt fxo;� I I I Go� 00 M �.G [l- 00 [— Ol W'� O 011 I:t 00 — N cV Itt en d ii c� W •U C� con Q z [z 00 c N ATTACHMENT B Management Report for City of Mounds View, Minnesota December 31, 2023 THIS PAGE INTENTIONALLY LEFT BLANK M 6KR CERTIFIED PUBLIC ACCOUNTANTS To the City Council and Management City of Mounds View, Minnesota PRINCIPALS Thomas A. Karnowski, CPA Paul A. Radosevich, CPA William J. Lauer, CPA James H. Eichten, CPA Aaron J. Nielsen, CPA Victoria L. Holinka, CPA/CMA Jaclyn M. Huegel, CPA Kalen T. Karnowski, CPA We have prepared this management report in conjunction with our audit of the City of Mounds View, Minnesota's (the City) financial statements for the year ended December 31, 2023. We have organized this report into the following sections: • Audit Summary • Governmental Funds Overview • Enterprise Funds Overview • Government -Wide Financial Statements • Accounting and Auditing Updates We would be pleased to further discuss any of the information contained in this report or any other concerns that you would like us to address. We would also like to express our thanks for the courtesy and assistance extended to us during the course of our audit. The purpose of this report is solely to provide those charged with governance of the City, management, and those who have responsibility for oversight of the financial reporting process comments resulting from our audit process and information relevant to city finances in Minnesota. Accordingly, this report is not suitable for any other purpose. Minneapolis, Minnesota April 29, 2024 Malloy, Montague, Karnowski, Radosevich & Co., P.A. 5353 Wayzata Boulevard • Suite 410 • Minneapolis, MN 55416 • Phone: 952-545-0424 • Fax: 952-545-0569 • www.mmkr.com THIS PAGE INTENTIONALLY LEFT BLANK AUDIT SUMMARY The following is a summary of our audit work, key conclusions, and other information that we consider important or that is required to be communicated to the City Council, administration, or those charged with governance of the City. OUR RESPONSIBILITY UNDER AUDITING STANDARDS GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA AND GovERNMENT AUDITING STANDARDS 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 as of and for the year ended December 31, 2023. Professional standards require that we provide you with information about our responsibilities under auditing standards generally accepted in the United States of America and Government Auditing Standards, as well as certain information related to the planned scope and timing of our audit. We have communicated such information to you verbally and in our audit engagement letter. Professional standards also require that we communicate the following information related to our audit. PLANNED SCOPE AND TIMING OF THE AUDIT We performed the audit according to the planned scope and timing previously discussed and coordinated in order to obtain sufficient audit evidence and complete an effective audit. AUDIT OPINIONS AND FINDINGS Based on our audit of the City's financial statements for the year ended December 31, 2023: 0 We have issued unmodified opinions on the City's basic financial statements. • We reported one matter involving the City's internal control over financial reporting that we consider to be a material weakness. Due to the limited size of the City's office staff, the City has limited segregation of duties in certain areas. • The results of our testing disclosed no instances of noncompliance that are required to be reported under Government Auditing Standards. We reported one fmding based on our testing of the City's compliance with Minnesota laws and regulations. We noted that 5 of 40 disbursements tested were not paid within the 35-day period as required by Minnesota Statutes § 471.425, Subd. 2. SIGNIFICANT ACCOUNTING POLICIES Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the City are described in Note 1 of the notes to basic financial statements. No new accounting policies were adopted and the application of existing policies was not changed during the year. We noted no transactions entered into by the City during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period. -1- ACCOUNTING ESTIMATES AND MANAGEMENT JUDGMENTS Accounting estimates are an integral part of the financial statements prepared by management and are based on management's knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimates affecting the financial statements were: • Depreciation — Management's estimates of depreciation expense are based on the estimated useful lives of the assets. OPEB and Pension Benefits — The City has recorded liabilities and activity for other post -employment benefits (OPEB) and pension benefits. Actuarial estimates of these obligations are calculated using actuarial methodologies described in Governmental Accounting Standards Board Statement Nos. 68 and 75. The actuarial calculations include significant assumptions, including projected changes, healthcare insurance costs, investment returns, retirement ages, proportionate share, and employee turnover. Value of Land Held for Resale — These assets are stated at the lower of cost or acquisition value based on management's estimates. Compensated Absences — Management's estimate is based on current rates of pay, unused compensated absence balances, and the likelihood that sick leave will ultimately be paid out at termination. We evaluated the key factors and assumptions used by management to develop these estimates in determining that they are reasonable in relation to the basic financial statements taken as a whole. Certain financial statement disclosures are particularly sensitive because of their significance to financial statement users. The disclosures included in the notes to the basic financial statements related to OPEB and pension benefits are particularly sensitive, due to the materiality of the liabilities, and the large and complex estimates involved in determining the disclosures. The financial statement disclosures are neutral, consistent, and clear. DIFFICULTIES ENCOUNTERED IN PERFORMING THE AUDIT We encountered no significant difficulties in dealing with management in performing and completing our audit. CORRECTED AND UNCORRECTED MISSTATEMENTS Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. Management has corrected all such misstatements. In addition, none of the misstatements detected as a result of audit procedures and corrected by management were material, either individually or in the aggregate, to each opinion unit's financial statements taken as a whole. DISAGREEMENTS WITH MANAGEMENT For purposes of this report, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction that could be significant to the financial statements or the auditor's report. We are pleased to report that no such disagreements arose during the course of our audit. -2- MANAGEMENT REPRESENTATIONS We have requested certain representations from management that are included in the management representation letter dated April 29, 2024. MANAGEMENT CONSULTATIONS WITH OTHER INDEPENDENT ACCOUNTANTS In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a "second opinion" on certain situations. If a consultation involves application of an accounting principle to the City's financial statements or a determination of the type of auditor's opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants. OTHER AUDIT FINDINGS OR ISSUES We generally discuss a variety of matters, including the application of accounting principles and auditing standards with management each year prior to retention as the City's auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention. OTHER MATTERS We applied certain limited procedures to the management's discussion and analysis (MD&A) and the pension and OPEB-related required supplementary information (RSI) that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI. We were engaged to report on the supplementary information, as described in the table of contents, which accompanies the financial statements, but is not RSI. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves. We were not engaged to report on the introductory section and the statistical section, which accompany the financial statements, but are not RSI. Such information has not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we do not express an opinion or provide any assurance on it. S11 THIS PAGE INTENTIONALLY LEFT BLANK GOVERNMENTAL FUNDS OVERVIEW This section of the report provides you with an overview of the financial trends and activities of the City's governmental funds, which includes the General, special revenue, debt service, and capital projects funds. These funds are used to account for the basic services the City provides to all of its citizens, which are financed primarily with property taxes. The governmental fund information in the City's financial statements focuses on budgetary compliance and the sufficiency of each governmental fund's current assets to finance its current liabilities. PROPERTY TAXES Minnesota cities rely heavily on local property tax levies to support their governmental fund activities. For the 2021 fiscal year (the most recent comparative state-wide data available), local ad valorem property tax levies provided 44.0 percent of the total governmental fund revenues for cities over 2,500 in population, and 35.5 percent for cities under 2,500 in population. Total property taxes levied by all Minnesota cities for taxes payable in 2023 increased 4.2 percent compared to the prior year, and 7.2 percent for taxes payable in 2024. The taxable net tax capacity value of property in Minnesota cities increased about 17.7 percent for the 2023 levy year. The tax capacity values used for levying property taxes are based on the assessed market values for the previous fiscal year (e.g., tax capacity values for taxes levied in 2023 were based on assessed market values as of January 1, 2022), so the trend of change in these tax capacity values lags somewhat behind the housing market and economy in general. The City's estimated market value increased 5.7 percent for taxes payable in 2022 and increased 11.5 percent for taxes payable in 2023. The following graph shows the City's changes in estimated market value over the past 10 years: $1,800,000,000 $1,600,000, 000 $1,400,000, 000 $1,200,000, 000 $1,000,000,000 $800,000,000 $600,000,000 $400,000,000 $200,000,000 Estimated Market Value 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 -4- Tax capacity is considered the actual base available for taxation. It is calculated by applying the state's property classification system to each property's market value. Each property classification, such as commercial or residential, has a different calculation and uses different rates. Consequently, a city's total tax capacity will change at a different rate than its total market value, as tax capacity is affected by the proportion of its tax base that is in each property classification from year-to-year, as well as legislative changes to tax rates. The City's tax capacity increased 5.3 percent for 2022 and increased 10.6 percent for 2023. The following graph shows the City's change in tax capacities over the past 10 years: Total Taxable Tax Capacity $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 I I I I I I I I I I I I I I I I MM1 J 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 The following table presents the average tax rates applied to city residents for each of the last three levy years: Rates expressed as a percentage of net tax capacity City of Mounds View 2021 2022 2023 Average tax rate City 35.6 35.2 33.9 County 47.7 48.1 44.9 School 23.9 23.4 18.4 Special taxing 7.8 9.9 8.7 Total 115.0 116.6 105.9 The average tax rate was less than the prior year with decreases spread across each of the taxing authorities presented in the above table. Increases in property valuations contributed to the change in the average tax rate. Irbil GOVERNMENTAL FUND BALANCES The following table summarizes the changes in the fund balances of the City's governmental funds during the year ended December 31, 2023, presented both by fund balance classification and by fund: Governmental Funds Change in Fund Balance Fund balances of governmental funds Total by classification Nonspendable Restricted Assigned Unassigned Total governmental funds Fund Balance as of December 31, 2023 2022 Change $ — $ 35,350 $ (35,350) 2,254,010 3,324,470 (1,070,460) 9,876,213 9,884,617 (8,404) 5,528,190 5,273,021 255,169 $ 17,658,413 $ 18,517,458 $ (859,045) Total by fund General $ 8,551,350 $ 10,152,628 $ (1,601,278) Economic Development Authority Special Revenue 1,429,697 1,399,797 29,900 Community Center Special Revenue 318,133 327,887 (9,754) TIF District No. 5 Special Revenue 45,226 887,985 (842,759) Vehicle and Equipment Capital Projects 2,557,036 2,349,987 207,049 Special Projects Capital Projects 2,691,259 1,328,264 1,362,995 Street Improvement Capital Projects 1,286,625 1,034,222 252,403 Nonmajor 779,087 1,036,688 (257,601) Total governmental funds $ 17,658,413 $ 18,517,458 $ (859,045) In total, the fund balances of the City's governmental funds decreased by $859,045, with the decrease in the restricted classification. Restricted fund balances decreased $1,070,460, primarily in amounts restricted for tax increment financing. INS GOVERNMENTAL FUNDS REVENUE The following table presents the per capita revenue of the City's governmental funds for the past three years, along with state-wide averages. We have included the most recent comparative state-wide averages available from the OSA to provide a benchmark for interpreting the City's data. The amounts received from the typical major sources of governmental fund revenue will naturally vary between cities based on factors such as a city's stage of development, location, size and density of its population, property values, services it provides, and other attributes. It will also differ from year-to-year, due to the effect of inflation and changes in its operation. Also, certain data in these tables may be classified differently than how they appear in the City's financial statements in order to be more comparable to the state-wide information, particularly in separating capital expenditures from current expenditures. We have designed this section of our management report using per capita data in order to better identify unique or unusual trends and activities of the City. We intend for this type of comparative and trend information to complement, rather than duplicate, information in the MD&A. An inherent difficulty in presenting per capita information is the accuracy of the population count, which for most years is based on estimates. Governmental Funds Revenue per Capita With State -Wide Averages by Population Class State -Wide City of Mounds View Year December 31, 2021 2021 2022 2023 Population 2,500-10,000 10,000-20,000 20,000-100,000 13,187 13,100 13,100 Property taxes $ 560 $ 529 $ 557 $ 447 $ 463 $ 494 Tax increments 38 36 49 142 144 136 Franchise and other taxes 52 66 53 64 78 74 Special assessments 59 41 56 2 2 2 Licenses and permits 45 46 53 22 29 20 Intergovernmental revenues 421 293 202 193 201 214 Charges for services 135 111 110 29 36 59 Other 60 39 26 27 17 104 Total revenue $ 1,370 $ 1,161 $ 1,106 $ 926 $ 970 $1,103 The City's governmental funds revenue for 2023 was $14,448,721, an increase of $1,760,287 from the prior year. On a per capita basis, the City received $1,103 in governmental funds revenue for 2023, an increase of $133 from the prior year. The City has historically generated much higher tax increment revenue than average because of the amount of redevelopment within the City. Property taxes increased as anticipated with the change in the adopted levy. The largest change in the table above was the increase in the "Other" category, which includes investment earnings. Shifts in interest rates between fiscal years has had a significant impact on the fair value on certain investments held by the City. Required fair value adjustments on investments was a significant factor in the increase in investment earnings compared to the prior year. ere GOVERNMENTAL FUNDS EXPENDITURES The expenditures of governmental funds will also vary from state-wide averages and from year-to-year, based on the City's circumstances. Expenditures are classified into three types as follows: • Current — These are typically the general operating type expenditures occurring on an annual basis, and are primarily funded by general sources, such as taxes and intergovernmental revenues. Capital Outlay and Construction — These expenditures do not occur on a consistent basis, more typically fluctuating significantly from year-to-year. Many of these expenditures are project -oriented, and are often funded by specific sources that have benefited from the expenditure, such as special assessment improvement projects. • Debt Service — Although the expenditures for debt service may be relatively consistent over the term of the respective debt, the funding source is the important factor. Some debt may be repaid through specific sources, such as special assessments or redevelopment funding, while other debt may be repaid with general property taxes. The City's expenditures per capita of its governmental funds for the past three years, together with the comparative state-wide averages, are presented in the following table: Governmental Funds Expenditures per Capita With State -Wide Averages by Population Class State -Wide City of Mounds View Year December 31, 2021 2021 2022 2023 Population 2,500-10,000 10,000-20,000 20,000-100,000 13,187 13,100 13,100 Current General government $ 168 $ 131 $ 116 $ 100 $ 104 $ 125 Public safety 327 296 327 298 326 317 Streets and highways 144 124 112 61 58 61 Culture and recreation 108 124 107 101 127 153 All other 101 79 77 187 196 268 Total current 848 754 739 747 811 924 Capital outlay and construction 525 407 317 94 206 224 Debt service Principal 168 161 110 31 30 28 Interest and fiscal 48 41 34 12 12 11 Total debt service 216 202 144 43 42 39 Total expenditures $ 1,589 $ 1,363 $ 1,200 $ 884 $ 1,059 $ 1,187 Total expenditures in the City's governmental funds for 2023 were $15,546,414, an increase of $1,661,490 from the prior year. On a per capita basis, the City expended a total of $1,187 in 2023, an increase of $128 from the previous year. Larger street projects increased capital outlay and construction spending in the current year and prior year. The increase in current spending was due in part to culture and recreation, with more program participation in recent years at the community center. The increase in the "All other" category for economic development in TIF District No. 5 contributed to the changes in current spending in the table above. IRE GENERAL FUND FINANCIAL POSITION The City's General Fund accounts for the financial activity of the basic services provided to the community. The primary services included within this fund are the administration of the municipal operation, police and fire protection, building inspection, streets and highway maintenance, culture and recreation, and economic development. The graph below illustrates the change in the General Fund financial position over the last 10 years. We have also included a line representing annual revenues to reflect the change in the size of the General Fund operation over the same period. $12,000,000 $11, 000,000 $10,000,000 $9,000,000 $8,000,000 $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $— General Fund Financial Position Year Ended December 31, 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 � Fund Balance O Cash Balance Revenue The City's General Fund cash and investments balance at December 31, 2023 was $8,674,288, a decrease of $2,156,454 from the previous year. Total fund balance at year-end was $8,551,350, a decrease of $1,601,278 from the prior year, as compared to the final budget that projected a decrease of $2,821,240. The City Council approved significant increases in transfers out to other funds in the current year for street and other special projects, largely accounting for the decrease in the cash and fund balance levels. As the graph illustrates, the City has generally been able to maintain healthy cash and fund balance levels as the volume of financial activity has fluctuated. This is an important factor because a government, like any organization, requires a certain amount of equity to operate. A healthy financial position allows the City to avoid volatility in tax rates; helps minimize the impact of state funding changes; allows for the adequate and consistent funding of services, repairs, and unexpected costs; and is a factor in determining the City's bond rating and resulting interest costs. A trend that is typical to Minnesota local governments, especially the General Fund of cities, is the unusual cash flow experienced throughout the year. The City's General Fund cash disbursements are made fairly evenly during the year, other than the impact of seasonal services, such as snowplowing, street maintenance, and park activities. Cash receipts of the General Fund are quite a different story. Property taxes comprise about 60.4 percent of the fund's total annual revenue. Approximately half of these revenues are received by the City in July and the rest in December. Consequently, the City needs to have adequate cash reserves to finance its everyday operations between these payments. The City's unassigned General Fund balance at the end of the 2023 fiscal year represents 67.6 percent of annual expenditures based on 2023 levels. 10 GENERAL FUND REVENUES The following graph reflects the City's General Fund revenue sources for 2023 compared to budget: General Fund Revenue — Budget and Actual 7,000,000 6,000,000 5,000,000 41000,000 3,000,000 2,000,000 ,000,000 Licenses and Charges Taxes Permits Intergovernmental for Other Services 0 Actual $6,276,379 $259,825 $1,725,979 $236,538 $1,127,254 0 Budget $6,235,799 $277,172 $1,304,370 $238,325 $399,539 General Fund revenues totaled $9,625,975 for 2023, which was $1,170,770 (13.8 percent) more than budget. Intergovernmental revenues exceeded projected amounts by $421,609, due to conservative budgeting for local government aid from the state and federal American Rescue Plan Act funds recognized in the current year. Other sources exceeded budget by $727,715, largely due to fair value changes, which increased investment earnings and conservative estimates anticipated for various other miscellaneous sources in the current year. The following graph presents the City's General Fund revenues by source for the last five years. The graph reflects the City's reliance on property and other taxes, which represented 65.2 percent of General Fund revenues in 2023. $7,00 $6,00 $5,00 $4,00 $3,00 $2,00 $1,00 General Fund Revenue by Source Year Ended December 31, O,OOG 0,000 0,000 0,000 0,000 0,000 0,000 Taxes Intergovernmental All Other 02019 $5,168,115 $1,303,053 $1,072,184 ■2020 $5,417,372 $2,419,722 $862,607 02021 $5,624,335 $2,078,190 $673,274 02022 $5,900,858 $2,068,959 $350,118 020231$6,276,379 $1,725,979 $1,623,617 Total General Fund revenues for 2023 were $1,306,040 (15.7 percent) more than last year. Taxes increased by $375,521, due to an increase in the approved tax levy. Intergovernmental revenue was $342,980 less than last year, with a decrease in federal funding available to the City in 2023. Remaining revenue sources of the General Fund were $1,273,499 more than 2022, with an increase in investment earnings, due to fair value adjustments and additional charges for services in the current year. W12 General Fund revenues totaled $9,625,975 for 2023, which was $1,170,770 (13.8 percent) more than budget. Intergovernmental revenues exceeded projected amounts by $421,609, due to conservative budgeting for local government aid from the state and federal American Rescue Plan Act funds recognized in the current year. Other sources exceeded budget by $727,715, largely due to fair value changes, which increased investment earnings and conservative estimates anticipated for various other miscellaneous sources in the current year. The following graph presents the City's General Fund revenues by source for the last five years. The graph reflects the City's reliance on property and other taxes, which represented 65.2 percent of General Fund revenues in 2023. $7,00 $6,00 $5,00 $4,00 $3,00 $2,00 $1,00 General Fund Revenue by Source Year Ended December 31, O,OOG 0,000 0,000 0,000 0,000 0,000 0,000 Taxes Intergovernmental All Other 02019 $5,168,115 $1,303,053 $1,072,184 ■2020 $5,417,372 $2,419,722 $862,607 02021 $5,624,335 $2,078,190 $673,274 02022 $5,900,858 $2,068,959 $350,118 020231$6,276,379 $1,725,979 $1,623,617 Total General Fund revenues for 2023 were $1,306,040 (15.7 percent) more than last year. Taxes increased by $375,521, due to an increase in the approved tax levy. Intergovernmental revenue was $342,980 less than last year, with a decrease in federal funding available to the City in 2023. Remaining revenue sources of the General Fund were $1,273,499 more than 2022, with an increase in investment earnings, due to fair value adjustments and additional charges for services in the current year. W12 Total General Fund revenues for 2023 were $1,306,040 (15.7 percent) more than last year. Taxes increased by $375,521, due to an increase in the approved tax levy. Intergovernmental revenue was $342,980 less than last year, with a decrease in federal funding available to the City in 2023. Remaining revenue sources of the General Fund were $1,273,499 more than 2022, with an increase in investment earnings, due to fair value adjustments and additional charges for services in the current year. W12 GENERAL FUND EXPENDITURES The following graph illustrates the components of General Fund spending for 2023 compared to budget: $5 000 000 $4 $3 $2 $1 General Fund Expenditures - Budget and Actual ,000,000 ,000,000 ,000,000 1 ,000,000 $- General Public Safety Streets and Culture and Other Government Highways Recreation 0 Actual $1,620,010 $4,091,768 $794,777 $849,663 $823,063 0 Budget $1,458,976 $4,319,036 $788,474 $799,605 $862,382 General Fund expenditures for 2023 totaled $8,179,281, which was $49,192 (0.6 percent) under budget. Open positions and savings on related benefits and insurance for public safety offset spending in excess of budget in other areas. The following graph presents the City's General Fund expenditures by function for the last five years: $4,500 000 $4,0 $3,50 $3,00 $2,5 $2,00 $1,50 $1,00 $50 General Fund Expenditures by Function Year Ended December 31, 00,000 0,000 0,000 00,000 0,000 0,000 0,000 0,000 General Streets and Culture and Government Public Safety Highways Recreation All Other 02019 $1,184,784 $3,793,551 $726,767 $512,554 $757,499 02020 $1,154,540 $3,729,664 $677,281 $560,297 $827,374 02021 $1,264,919 $3,925,336 $642,661 $550,106 $684,141 02022 $1,362,444 $4,237,524 $730,270 $596,586 $790,207 02023 $1,620,010 $4,091,768 $794,777 $849,663 $823,063 Total General Fund expenditures for 2023 were $462,250 (6.0 percent) more than the previous year. The increase was largely as anticipated and spread across nearly all categories as presented in the above table. Difficulty in filling open public safety positions resulted in reduced spending in this area. -11- Total General Fund expenditures for 2023 were $462,250 (6.0 percent) more than the previous year. The increase was largely as anticipated and spread across nearly all categories as presented in the above table. Difficulty in filling open public safety positions resulted in reduced spending in this area. -11- ENTERPRISE FUNDS OVERVIEW The City maintains several enterprise funds to account for services the City provides that are financed primarily through fees charged to those utilizing the services. This section of the report provides you with an overview of the financial trends and activities of the City's enterprise funds, which include the Water, Sewer, Storm Water, and Street Light Funds. The utility funds comprise a considerable portion of the City's activities. We understand that the City is proactive in reviewing these activities on an ongoing basis and we want to reiterate the importance of continually monitoring these operations. Over the years, we have emphasized to our city clients the importance of these utility operations being self-sustaining, preventing additional burdens on general government funds. This would include the accumulation of net position for future capital improvements and to provide a cushion in the event of a negative trend in operations. ENTERPRISE FUNDS FINANCIAL POSITION The following table summarizes the changes in the financial position of the City's enterprise funds during the year ended December 31, 2023, presented both by classification and by fund: Enterprise Funds Change in Financial Position Net position of enterprise funds Total by classification Net investment in capital assets Unrestricted Total enterprise funds Total by fund Water Sewer Storm Water Street Light Total enterprise funds Net Position as of December 31, 2023 2022 Change $ 7,617,563 $ 6,630,980 $ 986,583 5,088,544 5,628,694 (540,150) $ 12,706,107 $ 12,259,674 $ 446,433 $ 4,627,101 $ 4,561,476 $ 65,625 4,630,230 4,395,788 234,442 3,363,021 3,210,921 152,100 85,755 91,489 (5,734) $ 12,706,107 $ 12,259,674 $ 446,433 In total, the net position of the City's enterprise funds increased by $446,433 during the year ended December 31, 2023. The City's ongoing investment in Water Fund infrastructure contributed to the increase in net investment in capital assets, while reducing unrestricted net position. -12- WATER FUND At December 31, 2023, the Water Fund had a cash balance of $374,239 and total net position of $4,627,101. Of this net position total, $4,288,159 is the net investment in capital assets, while $338,942 is unrestricted. The following graph shows the financial position of the Water Fund over the past 10 years: $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 S(1,000,000) Water Fund Financial Position Year Ended December 31, 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 Cash, Net ofInterfund Loans OTotal Net Position Operating Revenue The following graph shows the operating results of the Water Fund over the last 10 years: $1,600,000 $1,400,000 $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 2014 Water Fund Operating Results Year Ended December 31, 2015 2016 2017 2018 2019 2020 2021 2022 2023 Operating Expenses Operating Revenue During fiscal 2023, the Water Fund reported an operating income of $115,903, compared to an operating income of $260,670 in fiscal 2022. Consumption will fluctuate from year-to-year based on many factors, including weather patterns and number of utility customers. Additional conservation measures on water usage by citizens also impacts water consumption. The City should continue to review utility rates during its annual budget process to make sure an adequate, yet fair, rate is charged for the services provided. An increase in personal services, supplies, and contractual services contributed to the change in operating expenses. The City issued water revenue bonds in 2020 contributing to the change in cash presented in the top table. The bonds were issued to finance a multi -year project for significant improvements to the water treatment system. -13- SEWER FUND At December 31, 2023, the Sewer Fund had a cash balance of $2,307,983 and total net position of $4,630,230. Of this net position total, $2,062,898 is the investment in capital assets, while $2,567,332 is unrestricted. The following graph shows the financial position of the Sanitary Sewer Fund over the past 10 years: $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 Sewer Fund Financial Position Year Ended December 31, 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 � Cash, Net of Interf ind Loans Total Net Position Operating Revenue The following graph shows the operating results of the Sanitary Sewer Fund for the last 10 years: Sewer Fund Operating Results Year Ended December 31, $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $- 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 MCESCosts Other Operating Expenses Operating Revenue The major expense of the sewer operation is the charge from the Metropolitan Council Environmental Services (MCES). The main cause of the expense fluctuations from year-to-year, shown on the graph above, are generally changes made to the charges from the MCES reflecting the results of its sewer treatment operations. The Sewer Fund maintains a healthy financial position. During fiscal 2023, the Sewer Fund reported operating income of $213,288, compared to an operating income of $74,658 in fiscal 2022. The combination of an increase in user rates and a decrease in operating expenses for contractual services contributed to the change in operating income, compared to the prior year. The City should continue to review utility rates during its annual budget process to make sure an adequate, yet fair, rate is charged for the services provided. -14- STORM WATER FUND At December 31, 2023, the Storm Water Fund had a cash balance of $2,082,104 and total net position of $3,363,021. Of this net position total, $1,266,506 is the investment in capital assets, while $2,096,515 is unrestricted. The following graph shows the financial position of the Storm Water Fund over the past 10 years: $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 Storm Water Fund Financial Position Year Ended December 31, 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 � Cash, Net of Interfund Loans Total Net Position Operating Revenue The following graph shows the operating results of Storm Water Fund for the last 10 years: $ 5 00,000 $450,000 $400,000 $350,000 $300,000 $250,000 $200,000 $150,000 $100,000 $50,000 2014 Storm Water Fund Operating Results Year Ended December 31, 2015 2016 2017 2018 2019 2020 2021 2022 2023 Operating Expenses Operating Revenue The Storm Water Fund maintains a healthy financial position. During fiscal 2023, the Storm Water Fund reported an operating income of $64,864, compared to an operating income of $64,935 in fiscal 2022. The increase in utility rates nearly offset the increase in operating expenses. The City should continue to review utility rates during its annual budget process to make sure an adequate, yet fair, rate is charged for the services provided. -15- STREET LIGHT FUND At December 31, 2023, the Street Light Fund had a cash balance of $68,321 and total net position of $85,755, all of which is unrestricted. The following graph shows the financial position of the Street Light Fund over the past 10 years: $150,000 $125,000 $100,000 $75,000 $50,000 $25,000 Street Light Fund Financial Position Year Ended December 31, 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 Cash, Net of Interfund Loans Total Net Position ,Operating Revenue The following graph shows the operating results of the Street Light Fund for the last 10 years: Street Light Fund Operating Results Year Ended December 31, $200,000 $160,000 $120,000 $80,000 $40,000 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 Operating Expenses Operating Revenue During fiscal 2023, the Street Light Fund reported an operating loss of $6,548, compared to an operating loss of $10,783 in fiscal 2022. A modest increase in revenues and slight reduction in spending accounted for the change in operating results compared to the prior year. The decrease in cash in 2020, presented in the top table, was largely due to the City's decision to pay off a lease to save on future interest costs. Operating expenses in 2015 exceeded amounts in other years presented, largely due to energy saving improvements completed that year. -16- THIS PAGE INTENTIONALLY LEFT BLANK GOVERNMENT -WIDE FINANCIAL STATEMENTS In addition to fund -based information, the current reporting model for governmental entities also requires the inclusion of two government -wide financial statements designed to present a clear picture of the City as a single, unified entity. These government -wide financial statements provide information on the total cost of delivering services, including capital assets and long-term liabilities. STATEMENT OF NET POSITION The Statement of Net Position essentially tells you what the City owns and owes at a given point in time, the last day of the fiscal year. Theoretically, net position represents the resources the City has leftover to use for providing services after its debts are settled. However, those resources are not always in spendable form, or there may be restrictions on how some of those resources can be used. Therefore, net position is divided into three components: net investment in capital assets, restricted, and unrestricted. The following table presents the components of the City's net position as of December 31, 2023 and 2022, for governmental activities and business -type activities: Net position Governmental activities Net investment in capital assets Restricted Unrestricted Total governmental activities Business -type activities Net investment in capital assets Unrestricted Total business -type activities Total net position As of December 31, 2023 2022 $ 34,807,488 2,199,073 10,249,996 47,256,557 $ 34,806,497 3,266,043 10,415,538 48,488,078 Change $ 991 (1,066,970) (165,542) (1,231,521) 7,617,563 6,630,980 986,583 5,088,544 5,628,694 (540,150) 12,706,107 12,259,674 446,433 $ 59,962,664 $ 60,747,752 $ (785,088) The City's total net position at December 31, 2023 was $785,088 less than the previous year. Governmental activities net position decreased by $1,231,521. The decrease was primarily in the restricted portion of net position as presented in the table above. An increase in economic development spending in the current year reduced amounts restricted for tax increment when compared to the prior year. Business -type activities net position increased by $446,433. The change in the net investment in capital assets portion of net position is consistent with our earlier discussion for enterprise funds with an increase in water infrastructure assets using unrestricted resources from the water utility operation. The overall change compared to the prior year was largely driven by an increase in investment earnings, capital contributions, and transfers from governmental activities. At the end of the current fiscal year, the City is able to present positive balances in all categories of net position, both for the government as a whole, as well as for its separate governmental and business -type activities. The same situation held true for the prior fiscal year. -17- STATEMENT OF ACTIVITIES The Statement of Activities tracks the City's yearly revenues and expenses, as well as any other transactions that increase or reduce total net position. These amounts represent the full cost of providing services. The Statement of Activities provides a more comprehensive measure than just the amount of cash that changed hands, as reflected in the fund -based financial statements. This statement includes the cost of supplies used, depreciation of long-lived capital assets, and other accrual -based expenses. The following table presents the change in the net position of the City for the years ended December 31, 2023 and 2022: 2023 2022 Program Expenses Revenues Net Change Net Change Net (expense) revenue Governmental activities General government $ 1,812,740 $ 519,367 $ (1,293,373) $ (1,373,425) Public safety 4,877,859 1,049,773 (3,828,086) (3,956,431) Streets and highways 3,031,820 844,269 (2,187,551) (2,134,422) Sanitation 36,470 32,461 (4,009) (46,130) Culture and recreation 2,620,963 614,941 (2,006,022) (1,349,478) Economic development 3,473,791 313,075 (3,160,716) (2,155,892) Interest and fiscal charges 143,240 — (143,240) (157,280) Business -type activities Water 1,407,430 1,459,121 51,691 189,484 Sewer 1,808,117 2,092,110 283,993 74,658 Storm water 372,694 437,558 64,864 64,935 Street light 113,899 107,351 (6,548) (10,783) Total $ 19,699,023 $ 7,470,026 (12,228,997) (10,854,764) General revenues Taxes 9,306,827 8,932,379 General grants and contributions 1,104,742 852,212 Other general revenues 10,090 — Investment earnings (charges) 1,022,250 (1,181,003) Total general revenues 11,443,909 8,603,588 Change in net position Net position — beginning Net position — ending (785,088) (2,251,176) 60,747,752 62,998,928 $ 59,962,664 $ 60,747,752 One of the goals of this statement is to provide a side -by -side comparison to illustrate the difference in the way the City's governmental and business -type operations are financed. The table clearly illustrates the dependence of the City's governmental operations on general revenues, such as taxes and unrestricted grants. It also shows that the City's business -type activities are largely generating sufficient program revenues (service charges and program -specific grants) to cover expenses. This is critical given the pressures on the general revenue sources. As previously discussed in this report, changes in the investment market contributed to the increase in current year investment earnings. REM ACCOUNTING AND AUDITING UPDATES The following is a summary of Governmental Accounting Standards Board (GASB) standards expected to be implemented in the next few years. GASB STATEMENT NO. 100, ACCOUNTING CHANGES AND ERROR CORRECTIONS — AN AMENDMENT OF GASB STATEMENT NO. 62 The primary objective of this statement is to enhance accounting and financial reporting requirements for accounting changes and error corrections to provide more understandable, reliable, relevant, consistent, and comparable information for making decisions or assessing accountability. The requirements of this statement will improve the clarity of the accounting and financial reporting requirements for accounting changes and error corrections, which will result in greater consistency in application in practice. In turn, more understandable, reliable, relevant, consistent, and comparable information will be provided to financial statement users for making decisions or assessing accountability. In addition, the display and note disclosure requirements will result in more consistent, decision useful, understandable, and comprehensive information for users about accounting changes and error corrections. The requirements of this statement are effective for accounting changes and error corrections made in fiscal years beginning after June 15, 2023, and all reporting periods thereafter. Earlier application is encouraged. GASB STATEMENT NO.101, COMPENSATED ABSENCES The objective of this statement is to better meet the information needs of financial statement users by updating the recognition and measurement guidance for compensated absences. That objective is achieved by aligning the recognition and measurement guidance under a unified model and by amending certain previously required disclosures. This statement requires that liabilities for compensated absences be recognized for (1) leave that has not been used and (2) leave that has been used, but not yet paid in cash or settled through noncash means. A liability should be recognized for leave that has not been used if (a) the leave is attributable to services already rendered, (b) the leave accumulates, and (c) the leave is more likely than not to be used for time off or otherwise paid in cash or settled through noncash means. Leave is attributable to services already rendered when an employee has performed the services required to earn the leave. Leave that accumulates is carried forward from the reporting period in which it is earned to a future reporting period during which it may be used for time off or otherwise paid or settled. This statement requires that a liability for certain types of compensated absences —including parental leave, military leave, and jury duty leave —not be recognized until the leave commences. This statement also requires that a liability for specific types of compensated absences not be recognized until the leave is used. This statement also establishes guidance for measuring a liability for leave that has not been used, generally using an employee's pay rate as of the date of the financial statements. A liability for leave that has been used, but not yet paid or settled should be measured at the amount of the cash payment or noncash settlement to be made. Certain salary -related payments that are directly and incrementally associated with payments for leave also should be included in the measurement of the liabilities. With respect to financial statements prepared using the current financial resources measurement focus, this statement requires that expenditures be recognized for the amount that normally would be liquidated with expendable available financial resources. The requirements of this statement are effective for fiscal years beginning after December 15, 2023, and all reporting periods thereafter. Earlier application is encouraged. 110 GASB STATEMENT No. 102, CERTAINRisKDIsCLosuREs The objective of this statement is to provide users of government financial statements with essential information about risks related to a government's vulnerabilities, due to certain concentrations or constraints. This statement defines a concentration as a lack of diversity related to an aspect of a significant inflow of resources or outflow of resources. A constraint is a limitation imposed on a government by an external party or by formal action of the government's highest level of decision -making authority. Concentrations and constraints may limit a government's ability to acquire resources or control spending. A government will be required to assess whether a concentration or constraint makes the primary government reporting unit or other reporting units that report a liability for revenue debt vulnerable to the risk of a substantial impact. Additionally, a government must assess whether an event or events associated with a concentration or constraint that could cause the substantial impact have occurred, have begun to occur, or are more likely than not to begin to occur within 12 months of the date the financial statements are issued. If a government determines that those criteria for disclosure have been met for a concentration or constraint, it should disclose information (as outlined in the standard) in notes to financial statements in sufficient detail to enable users of financial statements to understand the nature of the circumstances disclosed and the government's vulnerability to the risk of a substantial impact. The requirements of this statement are effective for fiscal years beginning after June 15, 2024, and all reporting periods thereafter. Earlier application is encouraged. ►.12 ATTACHMENT C City of Mounds View Minnesota MOUNDS I ViLW Annual Comprehensive Financial Report For the Year Ended December 31, 2023 CITY OF MOUNDS VIEW RAMSEY COUNTY, MINNESOTA Annual Comprehensive Financial Report For the Fiscal Year Ended December 31, 2023 Report Prepared by Finance Department THIS PAGE INTENTIONALLY LEFT BLANK CITY OF MOUNDS VIEW Table of Contents INTRODUCTORY SECTION Page Letter of Transmittal i—iv GFOA Certificate of Achievement v Principal City Officials vi Organizational Chart vii FINANCIAL SECTION INDEPENDENT AUDITOR'S REPORT 1-4 MANAGEMENT'S DISCUSSION AND ANALYSIS 5-15 BASIC FINANCIAL STATEMENTS Government -Wide Financial Statements Statement of Net Position 16 Statement of Activities 17-18 Fund Financial Statements Governmental Funds Balance Sheet 19-20 Reconciliation of the Balance Sheet to the Statement of Net Position 21 Statement of Revenues, Expenditures, and Changes in Fund Balances 22-23 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances to the Statement of Activities 24 Statement of Revenues, Expenditures, and Changes in Fund Balances — Budget and Actual — General Fund 25-26 Statement of Revenues, Expenditures, and Changes in Fund Balances — Budget and Actual — Economic Development Authority Special Revenue Fund 27 Statement of Revenues, Expenditures, and Changes in Fund Balances — Budget and Actual — Community Center Special Revenue Fund 28 Statement of Revenues, Expenditures, and Changes in Fund Balances — Budget and Actual — Tax Increment Financing District No. 5 Special Revenue Fund 29 Proprietary Funds Statement of Net Position 30 Statement of Revenues, Expenses, and Changes in Net Position 31 Statement of Cash Flows 32 Notes to Basic Financial Statements 3363 REQUIRED SUPPLEMENTARY INFORMATION PERA — General Employees Retirement Fund Schedule of City's and Nonemployer Proportionate Share of Net Pension Liability 64 Schedule of City Contributions 64 PERA — Public Employees Police and Fire Fund Schedule of City's and Nonemployer Proportionate Share of Net Pension Liability 65 Schedule of City Contributions 65 Other Post -Employment Benefits Plan Schedule of Changes in the City's Total OPEB Liability and Related Ratios 66 Notes to Required Supplementary Information 6773 CITY OF MOUNDS VIEW Table of Contents (continued) Page SUPPLEMENTARY INFORMATION Combining and Individual Fund Statements and Schedules Nonmajor Governmental Funds Combining Balance Sheet 74 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances 75 Nonmajor Special Revenue Funds Combining Balance Sheet 76-77 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances 78-79 Schedule of Revenues, Expenditures, and Changes in Fund Balances — Budget and Actual Cable Television Fund 80 Police Forfeiture Fund 81 Lakeside Park Fund 82 Recycling Grant Fund 83 Tax Increment Financing District No. 6 Fund 84 STATISTICAL SECTION (UNAUDITED) Net Position by Component 85-86 Changes in Net Position 87-90 Governmental Activities Tax Revenues by Source 91 Fund Balances of Governmental Funds 92-93 Changes in Fund Balances of Governmental Funds 94-95 General Governmental Tax Revenues by Source 96 Tax Capacity Value and Estimated Actual Value of Taxable Property 97-98 Property Tax Rates — Direct and Overlapping Governments 99-100 Principal Property Taxpayers 101 Property Tax Levies and Collections 102 Ratios of Outstanding Debt by Type 103-104 Ratios of General Bonded Debt Outstanding 105 Direct and Overlapping Governmental Activities Debt 106 Legal Debt Margin Information 107-108 Pledged Revenue Coverage 109 Demographic and Economic Statistics 110 Principal Employers III Full -Time Equivalent City Government Employees by Function 112-113 Operating Indicators by Function 114-115 Capital Asset Statistics by Function 116-117 INTRODUCTORY SECTION Phone: (763) 717-4000 Fax: (763) 717-4019 April 29, 2024 Honorable Mayor, Members of the City Council, and Residents City of Mounds View, Minnesota State law requires that all municipalities complete a set of financial statements presented in conformity with accounting principles generally accepted in the United States of America, and these statements are to be audited by a firm of certified public accountants or the Office of the State Auditor. Pursuant to that requirement, we hereby submit the Annual Comprehensive Financial Report (ACFR) of the City of Mounds View, Minnesota (the City) for the fiscal year ended December 31, 2023. This report consists of management's representations concerning the finances of the City. 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 has established a comprehensive internal control framework that is designed both to protect the City's assets from loss, theft, or misuse and to compile sufficient reliable information for the preparation of the City's financial statements in conformity with accounting principles generally accepted in the United States of America. 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's financial statements have been audited by Malloy, Montague, Kamowski, Radosevich & Co., P.A. (MMKR), a firm of certified public accountants. The goal of the independent audit was to provide reasonable assurance that the financial statements of the City for the fiscal year ended December 31, 2023 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 financial statements for the year ended December 31, 2023 are fairly presented in conformity with accounting principles generally accepted in the United States of America. The independent auditor's report is presented as the first component of the financial section of this report. Accounting principles generally accepted in the United States of America 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 the MD&A and should be read in conjunction with it. The City's MD&A can be found immediately following the report of the independent auditor. -i- 2401 Mounds View Boulevard • Mounds View, MN 55112-1499 Website address: hiip://www.moundsviewmn.org Profile of the City The City is located in the northwest corner of Ramsey County, approximately eight miles north of the City of St. Paul. The City encompasses an area of approximately 4.25 square miles. Population was 10,599 in 1970, 12,593 in 1980, 12,541 in 1990, 12,738 in 2000, 12,155 in 2010, and 13,193 in 2020. The City is empowered to levy a property tax on both real and personal property located within its boundaries. The City has been a municipal corporation since 1958. The City operates under a Home Rule Charter (the Charter) that was adopted in 1979. The Charter was most recently amended on May 15, 2023. The form of government established by the Charter is the Mayor/City Council plan. There is a Mayor and four City Council members, all of whom are elected at large. The City provides a full range of services, including police and fire protection, planning and zoning, streets and roads, parks and recreation, and a community center. Certain utilities are provided through Water, Sewer, Storm Water, and Street Light Funds that operate as departments of the City. The Economic Development Authority of the City is treated as a blended component unit of the City and is reported as a Special Revenue Fund. Fire protection is provided through the joint Spring Lake Park — Blaine — Mounds View Fire Department (the Fire Department). Only the City's contribution to the Fire Department is reported in these financial statements. The annual operating budget is the core of the City's financial planning. All departments and all funds are required to submit budget requests. The City adopts annual budgets for the General Fund and special revenue funds. The state of Minnesota requires local governments to meet certain processes and deadlines for consideration, public notification, and adoption of property tax levies. These requirements form the basis of the City's entire budget process. Additional details on the profile of the City can be found in Note 1 of the basic financial statements. Local Economic Condition and Outlook The City is over 90 percent developed with the majority of land having been developed as single-family housing. Since the City is primarily residential, many residents are employed in other parts of the metropolitan area. Interstate Highway 35W, U.S. Highway 10, and Mounds View Boulevard traverse the City, providing easy access routes for commuters and commercial traffic. Mounds View Boulevard was formerly County Road 10, which was formerly U.S. Highway 10, until a new freeway segment was constructed and took the name. The City had one new residential dwelling in 2023. This compares with one residential development of 120-unit senior housing in 2022. The City issued no new commercial building permits in 2023, compared with none in 2022. The City issued a total of 809 building permits in 2023, compared with 441 in 2022, at a total constructed value of $10,721,088, compared with $27,923,245 in 2022. The City anticipates modest residential development and no commercial development in 2024. It is unlikely at this time that the City will see a reduction in anticipated aid payments in the next state budget cycle. The City prepared the 2024 budget at 90 percent of certified state aid and thus a reduction, if any, will not have as adverse an impact on the City. The City has entered into tax abatement agreements for projects that, but for city assistance, would not have occurred. The benefit to the City is elimination of blighted and underutilized properties, job creation, and increased tax base in the future years. Long -Term Financial Planning The City maintains a bond rating of AA, which was confirmed as part of financing upgrades to the water treatment processes and facilities, this continues to reflect the City's favorable financial position. This would provide a lower interest rate should the City desire to use long-term borrowing for future capital and infrastructure improvements. The greatest infrastructure need facing the City is the condition of its utility infrastructure. The City has made significant improvements to the water treatment system beginning in 2020 and running through 2023. Also, the City is preparing to replace the 27-year-old water meters in 2024. The City issued bonds to finance the improvements. The City completed a 10-year street improvement program in 2017 that rehabilitated 25.9 miles of streets. The City continues reconstruction of streets that were not part of the 10-year street improvement program. The next streets being considered for improvements are Bronson Drive, Pine Wood Circle, and Edgewood Drive. Future street reconstruction will be financed by a combination of different revenue sources: franchise taxes, Municipal State Aid, and a general property tax levy will serve as the main sources. Making street reconstruction affordable for citizens was a goal of the City. The City is developing a long-term street maintenance program to finance future street maintenance. State funding to cities has stabilized with the state reporting a surplus for the current biennium. The City Council and the City's staff will need to continue to make difficult choices in determining the manner in which to finance services provided to citizens. The City continues to work on redevelopment opportunities in other parts of the City that will enhance the tax base, increase job opportunities, and provide amenities desired by the residents. Relevant Financial Policies In past years, the state has reduced aid to local governments during economic downturns. The City's policy is to not anticipate full payment of future aid and will construct future budgets with reduced amounts of aid payments. Major Initiatives The major economic development initiative continues to be the upgrading of Mounds View Boulevard. The objective is to improve traffic flow and safety on the major corridor through the City's main commercial district. This is a multi -year project and achieving this should trigger new interest in development and redevelopment of commercial properties along the corridor. Along with this, the City continues its work related to rehabilitating road surfaces, improving storm water structures, and lining sewer pipes throughout the City. The City is working with a developer on a housing development known as Long Lake Woods that would add 12 to 14 buildable lots. The City is also researching wetland banking instead of a market rate townhome development in the Arden Park area. There are a few smaller commercial properties in the process of either a renovation or being acquired for a new business. Awards and Acknowledgements The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to the City for its ACFR for the fiscal year ended December 31, 2022. In order to be awarded a Certificate of Achievement, the City had to publish an easily readable and efficiently organized ACFR that satisfied both generally accepted accounting principles and applicable legal requirements. A Certificate of Achievement is valid for a period of one year only. We believe that our current ACFR continues to meet the Certificate of Achievement Program's requirements and we are submitting it to the GFOA to determine its eligibility for another certificate. The preparation of this report would not have been possible without the dedicated services of the finance and administrative staff of the City. I would like to express my appreciation to all staff members who assisted in the preparation of this report. Credit must also be given to the Mayor and City Council who have supported changes to improve the financial processes and position of the City. Respectfully submitted, Nyle Zikmund Gayle Bauman City Administrator Finance Director Government Finance Officers Association Certificate of Achievement for Excellence in Financial Reporting Presented to City of Mounds View Minnesota For its Annual Comprehensive Financial Report For the Fiscal Year Ended December 31, 2022 Executive Director/CEO -v- Zach Lindstrom Theresa Cermak Sherry Gunn Gary Meehlhause Vacant Nyle Zikmund Gayle Bauman Don Peterson Ben Zender Rayla Ewald Brian Beeman Scott Riggs CITY OF MOUNDS VIEW Principal City Officials December 31, 2023 ELECTED OFFICIALS F.1901lel1311XIIWy[aF.11cl Mayor Councilmember Councilmember Councilmember Councilmember City Administrator Finance Director Public Works/Parks and Recreation Director Police Chief Human Resources Director Assistant City Administrator/Community Development Director City Attorney -vi- City of Mounds View Organizational Chart Finance Director I Accountant I Utility Billing Tech PT Accounts Pavable Tech Citizens of Mounds View Charter Commission City Council Planning Commission H I Economic Development III Authoritv arks and Recreation Economic Development Commission Commission Police Civil Service Commission City Administrator PT Exec Admin Assistant Public Works/Parks and I I Police Chief Rec Director Public Works Superintendent Maintenance (10) Parks and Recreation Superintendent Event Center Manager Recreation Coordinator PT Front Counter Staff Facilities Maintenance Engineering Technician GIS Specialist Exec Admin Assistant Part-time Office Assistant Deputy Chief Sergeants(3) Patrol Officers (14) Investigators (2) Police Records Technician Police Admin Assistant Human Resources Director Part-time cept Reionists Asst City Admin/Comm Dev Director Buildinglnspector Code Compliance Permit Techncan -Vll- THIS PAGE INTENTIONALLY LEFT BLANK FINANCIAL SECTION M 6KR CERTIFIED PUBLIC ACCOUNTANTS INDEPENDENT AUDITOR'S REPORT To the City Council and Management City of Mounds View, Minnesota REPORT ON THE AUDIT OF THE FINANCIAL STATEMENTS OPINIONS PRINCIPALS Thomas A. Karnowski, CPA Paul A. Radosevich, CPA William J. Lauer, CPA James H. Eichten, CPA Aaron J. Nielsen, CPA Victoria L. Holinka, CPA/CMA Jaclyn M. Huegel, CPA Kalen T. Karnowski, CPA 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 Mounds View, Minnesota (the City) as of and for the year ended December 31, 2023, and the related notes to the financial statements, which collectively comprise the City's basic financial statements as listed in the table of contents. In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business -type activities, each major fund, and the aggregate remaining fund information of the City as of December 31, 2023, and the respective changes in financial position, and, where applicable, cash flows thereof, and the budgetary comparisons for the General Fund and major special revenue funds for the year then ended, in accordance with accounting principles generally accepted in the United States of America. BASIS FOR OPINIONS We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City and to meet our other ethical responsibilities in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. (continued) -I- Malloy, Montague, Karnowski, Radosevich & Co., P.A. 5353 Wayzata Boulevard • Suite 410 • Minneapolis, MN 55416 • Phone: 952-545-0424 • Fax: 952-545-0569 • www.mmkr.com RESPONSIBILITIES OF MANAGEMENT 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; and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City's ability to continue as a going concern for 12 months beyond the financial statements date, including any currently known information that may raise substantial doubt shortly thereafter. AUDITOR'S RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinions. Reasonable assurance is a high level of assurance, but is not absolute assurance and, therefore, is not a guarantee that an audit conducted in accordance with generally accepted auditing standards and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgement made by a reasonable user based on the financial statements. In performing an audit in accordance with generally accepted auditing standards and Government Auditing Standards, we: • Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control. Accordingly, no such opinion is expressed. • Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. • Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City's ability to continue as a going concern for a reasonable period of time. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control related matters that we identified during the audit. (continued) -2- REQUIRED SUPPLEMENTARY INFORMATION Accounting principles generally accepted in the United States of America require that the management's discussion and analysis and the required supplementary information (RSI), as listed in the table of contents, be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the RSI 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. SUPPLEMENTARY INFORMATION Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City's basic financial statements. The accompanying combining and individual fund financial statements and schedules as listed in the table of contents, are presented for purpose of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the supplementary information is fairly stated, in all material respects, in relation to the basic financial statements as a whole. OTHER INFORMATION Management is responsible for the other information included in the annual report. The other information comprises the introductory and statistical sections, but does not include the basic financial statements and our auditor's report thereon. Our opinions on the basic financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon. In connection with our audit of the basic financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the basic financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report. (continued) S11 OTHER REPORTING REQUIRED BY GOVERNMENTAUDITINGSTANDARDS In accordance with Government Auditing Standards, we have also issued our report dated April 29, 2024 on our consideration of the City's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements, and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City's internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City's internal control over financial reporting and compliance. Minneapolis, Minnesota April 29, 2024 M CITY OF MOUNDS VIEW Management's Discussion and Analysis Year Ended December 31, 2023 As management of the City of Mounds View, Minnesota (the City), we offer readers of the City's Annual Comprehensive Financial Report (ACFR) this narrative overview and analysis of the financial activities of the City for the fiscal year ended December 31, 2023. We encourage readers to consider the information presented here in conjunction with additional information that we have furnished in our letter of transmittal, which is presented in the introductory section of this report. FINANCIAL HIGHLIGHTS • The assets and deferred outflows of resources of the City exceeded its liabilities and deferred inflows at the close of the most recent fiscal year by $59,962,664 (net position). Of this amount, $15,338,540 (unrestricted net position) maybe used to meet the government's ongoing obligations to citizens and creditors. The government's total net position decreased by $785,088. Governmental activities decreased total net position by $1,231,521, while business -type activities increased total net position by $446,433. As of the close of the current fiscal year, the City's governmental funds reported combined ending fund balances of $17,658,413. The City reported a net decrease of $859,045 in comparison with the prior year. Approximately 12.8 percent of total fund balance, or $2,254,010, is restricted for economic development, tax increment, communications, public safety, parks and recreation, conservation, and debt service. Approximately 55.9 percent, or $9,876,213, is assigned for future expenditures, and 31.3 percent, or $5,528,190, is unassigned, which is available for spending at the government's discretion. • At the end of the current fiscal year, unassigned fund balance for the General Fund was $5,528,190, or 67.6 percent, of total General Fund expenditures. The City's total long-term debt (excluding bond premium, compensated absences, total other post -employment benefits (OPEB) liability, and net pension liability) decreased by $720,475, or 6.7 percent, during the current fiscal year. The decrease was the result of scheduled debt service. OVERVIEW OF THE FINANCIAL STATEMENTS This discussion and analysis is intended to serve as an introduction to the City's basic financial statements. The City's basic financial statements are comprised of three components: 1) government -wide financial statements, 2) fund financial statements, and 3) notes to basic financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves. Irbil Government -Wide Financial Statements — The government -wide financial statements are designed to provide readers with a broad overview of the City's finances, in a manner similar to a private sector business. The Statement of Net Position presents financial information on all of the City's assets, liabilities, and deferred inflows/outflows of resources, with the difference reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the City is improving or deteriorating. The Statement of Activities presents information showing how the government's net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods (e.g., uncollected taxes and earned, but unused, vacation leave). Both of the government -wide financial statements distinguish functions of the City that are principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business -type activities). The governmental activities of the City include general government, public safety, streets and highways, sanitation, culture and recreation, and economic development. The business -type activities of the City include water, sewer, storm water, and street light. The government -wide financial statements include only the City itself. The Economic Development Authority, although legally separate, functions for all practical purposes as a department of the City and, therefore, has been included as an integral part of the primary government. Fund Financial Statements — A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The City, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance -related legal requirements. All of the funds of the City can be divided into two categories: governmental funds and proprietary funds. Governmental Funds — Governmental funds are used to account for essentially the same functions reported as governmental activities in the government -wide financial statements. However, unlike the governmental -wide financial statements, governmental fund financial statements focus on the 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. The governmental funds Balance Sheet and the governmental funds Statement of Revenues, Expenditures, and Changes in Fund Balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. INS The City maintains several individual governmental funds. Information is presented separately in the governmental funds Balance Sheet and Statement of Revenues, Expenditures, and Changes in Fund Balances for the General Fund; the Economic Development Authority Special Revenue Fund, the Community Center Special Revenue Fund, the TIF District No. 5 Special Revenue Fund, the Vehicle and Equipment Capital Projects Fund, the Special Projects Capital Projects Fund, and the Street Improvement Capital Projects Fund, which are all considered to be major funds. Data from the other governmental funds are combined into a single, aggregated presentation. Individual fund data for each of these nonmajor governmental funds is provided in the form of combining statements elsewhere in this report. The City adopts an annual appropriated budget for its General Fund and special revenue funds. Budgetary comparisons for the General Fund and major special revenue funds are included in the basic financial statements. Budgetary comparisons for nonmaj or special revenue funds are provided elsewhere in the report to demonstrate compliance with these budgets. Proprietary Funds — The City maintains only one type of proprietary fund. Enterprise funds are used to report the same functions presented as business -type activities in the government -wide financial statements. The City uses enterprise funds to account for its water, sewer, storm water, and street light operations. Proprietary funds provide the same type of information as the government -wide financial statements, only in more detail. The City reports the Water, Sewer, and Storm Water Funds as major funds. The Street Light Fund is a nonmajor fund, but is reported with the major funds. Notes to Basic 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 basic financial statements are included as a component of the basic financial statements and can be found immediately after the proprietary fund statements. Other Information — Required supplementary information (RSI) is presented following the notes to basic financial statements. Combining and individual fund statements and schedules for nonmajor funds and other schedules are presented immediately following the RSI. Statistical tables are presented as the last section in 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. In the case of the City, assets and deferred outflows exceeded liabilities and deferred inflows by $59,962,664 at the close of the most recent fiscal year. A significant portion of the City's net position (70.8 percent) reflects its net investment in capital assets (e.g., land, construction in progress, buildings, infrastructure, and equipment); less any related debt used to acquire those assets that is still outstanding. The City uses these capital assets to provide services to citizens; consequently, these assets are not available for future spending. Although the City's investments 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 typically be used to liquidate these liabilities. ere The following is a summary of the City's net position: Assets Current and other assets Capital assets, net Total assets Deferred outflows of resources Total assets and deferred outflows of resources Liabilities Other liabilities Long-term liabilities outstanding Total liabilities Deferred inflows of resources Net position Net investment in capital assets Restricted Unrestricted Total net position Total liabilities, deferred inflows of resources, and net position Table 1 Summary of Net Position December 31, 2023 and 2022 Governmental Activities Business -Type Activities Totals — Primary Government 2023 2022 2023 2022 2023 2022 $ 20,966,165 $ 20,721,712 $ 5,931,572 $ 6,448,302 $ 26,897,737 $ 27,170,014 39,952,414 40,233,526 13,642,230 12,527,767 53,594,644 52,761,293 60,918,579 60,955,238 19,573,802 18,976,069 80,492,381 79,931,307 5,523,940 6,488,156 165,554 304,696 5,689,494 6,792,852 $ 66,442,519 $ 67,443,394 $ 19,739,356 $ 19,280,765 $ 86,181,875 $ 86,724,159 $ 1,582,773 $ 1,018,402 $ 852,402 $ 356,293 $ 2,435,175 $ 1,374,695 10,634,836 16,697,919 6,008,179 6,650,576 16,643,015 23,348,495 12,217,609 17,716,321 6,860,581 7,006,869 19,078,190 24,723,190 6,968,353 1,238,995 172,668 14,222 7,141,021 1,253,217 34,807,488 34,806,497 7,617,563 6,630,980 42,425,051 41,437,477 2,199,073 3,266,043 — — 2,199,073 3,266,043 10,249,996 10,415,538 5,088,544 5,628,694 15,338,540 16,044,232 47,256,557 48,488,078 12,706,107 12,259,674 59,962,664 60,747,752 $ 66,442,519 $ 67,443,394 $ 19,739,356 $ 19,280,765 $ 86,181,875 $ 86,724,159 An additional portion of the City's net position, 3.7 percent, represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net position, $15,338,540, may be used to meet the government's ongoing obligations to citizens and creditors. At the end of the current fiscal year, the City is able to report positive balances in all three categories of net position, both for the government as a whole, as well as for its separate governmental and business -type activities. The same situation held true for the prior fiscal year. Total net position decreased by $785,088 during the current year. Changes in state-wide pension obligations and higher economic development payments contributed to the decrease in net position. The following is a summary of the City's change in net position: Revenues Program revenues Charges for services Operating grants and contributions Capital grants and contributions General revenues Property taxes Tax increments Franchise taxes Lodging taxes General grants and contributions Other general revenues Investment earnings (charges) Total revenues Expenses General government Public safety Streets and highways Sanitation Culture and recreation Economic development Interest and fiscal charges Water Sewer Storm water Street light Total expenses Income (loss) before transfers Transfers Change in net position Net position - beginning Net position - ending Table 2 Change in Net Position for the Years Ended December 31, 2023 and 2022 Governmental Activities Business -Type Activities Total 2023 2022 2023 2022 2023 2022 $ 1,653,333 $ 1,943,529 $ 4,025,369 $ 3,966,868 $ 5,678,702 $ 5,910,397 1,261,291 1,318,765 66 13,179 1,261,357 1,331,944 459,262 462,994 70,705 - 529,967 462,994 6,552,285 6,027,539 - - 6,552,285 6,027,539 1,786,129 1,884,269 - - 1,786,129 1,884,269 914,172 960,125 - - 914,172 960,125 54,241 60,446 - 54,241 60,446 1,104,742 852,212 - - 1,104,742 852,212 10,090 - - - 10,090 - 731,169 (872,443) 291,081 (308,560) 1,022,250 (1,181,003) 14,526,714 12,637,436 4,387,221 3,671,487 18,913,935 16,308,923 1,812,740 1,828,657 - - 1,812,740 1,828,657 4,877,859 5,127,145 - - 4,877,859 5,127,145 3,031,820 2,855,646 - - 3,031,820 2,855,646 36,470 77,648 - - 36,470 77,648 2,620,963 2,251,294 - - 2,620,963 2,251,294 3,473,791 2,600,676 - - 3,473,791 2,600,676 143,240 157,280 - - 143,240 157,280 - - 1,407,430 1,266,600 1,407,430 1,266,600 - - 1,808,117 1,933,490 1,808,117 1,933,490 - - 372,694 345,701 372,694 345,701 - - 113,899 115,962 113,899 115,962 15,996,883 14,898,346 3,702,140 3,661,753 19,699,023 18,560,099 (1,470,169) (2,260,910) 685,081 9,734 (785,088) (2,251,176) 238,648 348,008 (238,648) (348,008) (1,231,521) (1,912,902) 446,433 (338,274) (785,088) (2,251,176) 48,488,078 50,400,980 12,259,674 12,597,948 60,747,752 62,998,928 $ 47,256,557 $ 48,488,078 $ 12,706,107 $ 12,259,674 $ 59,962,664 $ 60,747,752 Governmental Activities - Governmental activities decreased the City's net position by $1,231,521 in the current year, compared to a decrease of $1,912,902 reported last year. Key elements of this change are seen in the table above. Revenues for governmental activities increased by $1,889,278 over the prior year. Improved investment earnings and an increase in the approved property tax levy were key factors in this change. • Government activities expenses were also up, increasing by $1,098,537 in the current year. An increase in economic development payments and natural inflationary increases contributed to the increase over the prior year. More expenses for street maintenance were a factor for the growth over the prior year. 10 Expenses and Program Revenues — Governmental Activities ,DV,VW,VVV $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 General Government Public Safety Streets and Highways Sanitation Culture and Recreation Economic Development Interest and Fiscal Charges ■Expenses $1,812,740 $4,877,859 $3,031,820 $36,470 $2,620,963 $3,473,791 $143,240 ■ Program Revenues $519,367 $1,049,773 $844,269 $32,461 $614,941 $313,075 $— Revenues by Source — Governmental Activities Lodkn� 0A Franchise Taxes 6.3°do- Tax Incremei 12.3% Investment General Grants Earnings and and Aids Other Charges for r tni Carsriraa 45.1°fo 5erating ants and tributions 8.6% Capital Grants and Contributions 3.2% -10- Business -Type Activities — Business -type activities increased the City's net position by $446,433 in the current year, compared to a decrease of $338,274 reported last year. Key elements of this change included the following: • Utility rates were reviewed in conjunction with planning the 2023 fiscal year. Modest changes in the utility rate structures were necessary to offset anticipated capital activity. Overall utility revenues were modestly higher. Revenues for business -type activities increased by $715,734 over the prior year. Improved investment earnings, utility rate changes, and a new capital grant were key factors in this increase over the prior year. • Business -type activities expenses were also up, increasing by $40,387, or 1.1 percent, in the current year. An increase in the water utility for contractual services was offset by a decrease in contractual services in the sewer utility. Expenses and Program Revenues — Business -Type Activities $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $— Water Sewer Storm Water Street Light ■Expenses $1,407,430 $1,808,117 $372,694 $113,899 ■ Program Revenues $1,459,121 $2,092,110 $437,558 $107,351 Revenues by Source — Business -Type Activities Capital Grants and Trivaafmanf Farnrnr.: Ser0ces 91.3% -11- FINANCIAL ANALYSIS OF THE GOVERNMENT'S FUNDS As noted earlier, the City uses fund accounting to ensure and demonstrate compliance with finance -related legal requirements. Governmental Funds — The focus of the City's governmental funds is to provide information on near -term inflows, outflows, and balances of spendable resources. Such information is useful in assessing the City's financing requirements. In particular, assigned and unassigned fund balance may serve as a useful measure of a government's net resources available for spending at the end of the fiscal year. As of the end of the current fiscal year, the City's governmental funds reported combined ending fund balances of $17,658,413, a decrease of $859,045 in comparison with the prior year. Approximately 12.8 percent of this total amount, $2,254,010, is restricted for economic development, tax increment, communications, public safety, parks and recreation, conservation, and debt service. Approximately 55.9 percent, or $9,876,213, is assigned for future expenditures, and 31.3 percent, or $5,528,190, is unassigned. Assigned and unassigned fund balances are available for spending at the government's discretion. The General Fund is the chief operating fund of the City. At the end of the current fiscal year, unassigned fund balance was $5,528,190. Due to the pattern of receipt of taxes and intergovernmental revenues mandated by the state, Minnesota cities do not receive any significant revenues in their General Fund until July of each year. The City's policy is to end the year with a fund balance equal to 35.0 percent to 50.0 percent of the subsequent year's budgeted revenues and transfers, or a minimum of five months expenditures and transfers. Unassigned fund balance represents 60.7 percent of the 2024 budgeted General Fund revenue and transfers from other funds. Fund balance for the City's General Fund decreased by $1,601,278 during the current fiscal year. The City had budgeted for a net decrease in fund balance of $2,821,240. The City budgeted and made significant transfers to other funds, primarily for capital purposes in the current year. The favorable results are due to conservative projections for intergovernmental revenues, investment earnings, and miscellaneous sources. The Economic Development Authority Special Revenue Fund reported an increase in fund balance of $29,900, compared to the final budget that anticipated a reduction in fund balance of $11,698. The increase in the current year was largely due to less expenditures than anticipated in the final budget for housing programs and business subsidies. The Community Center Special Revenue Fund reported a slight decrease in fund balance of $9,754, which compares to a decrease of $77,300 anticipated in the budget. Actual results were better than anticipated, largely due to increased program participation increasing revenues more than the additional expenditures to provide the level of programming. The Tax Increment Financing District No. 5 Special Revenue Fund reported a decrease in fund balance of $842,759, compared to the $33,197 increase anticipated in the final budget. The decrease in fund balance and variance to budget was a combination of the City receiving less tax increment financing in the current year and an increase in community incentive payments reported. The Vehicle and Equipment Fund (Capital Projects), the Special Projects Fund (Capital Projects), and the Street Improvement Fund (Capital Projects) reported increases in fund balance of $207,049, $1,362,995, and $252,403, respectively. Each of these capital projects funds received transfers in the current year (largely from the General Fund) to finance current and future projects. Proprietary Funds — The City's proprietary funds provide the same type of information found in the government -wide financial statements, but in more detail. The three major utility funds (Water, Sewer, and Storm Water) saw favorable results for changes in total net position: the Water Fund increased by $65,625; the Sewer Fund increased by $234,442; and the Storm Water Fund increased by $152,100. Rate increases helped produce net income for all three funds. All three funds recognized higher investment returns as a result of marking investments to fair value. -12- GENERAL FUND BUDGETARY HIGHLIGHTS General Fund revenues exceeded the budgeted amount by $1,170,770, primarily as a result of higher than expected franchise taxes, intergovernmental, investment earnings, and miscellaneous sources. Conservative budgeting for these less predictable sources contributed to the favorable variance. Total expenditures were $49,192, or 0.6 percent, under the amount approved in the final budget. Actual spending for general government purposes was more than offset by underspending for public safety. Difficulty filling open positions and insurance savings accounted for the variance in police spending. CAPITAL ASSETS AND LONG-TERM DEBT Capital Assets — The City's investment in capital assets for its governmental and business -type activities as of December 31, 2023 was $53,594,644 (net of accumulated depreciation). This investment in capital assets includes land, construction in progress, buildings, infrastructure, and equipment. Table 3 Capital Assets Governmental Activities Business -Type Activities Total 2023 2022 2023 2022 2023 2022 Capital assets Land $ 775,377 $ 775,377 $ 563,579 $ 563,579 $ 1,338,956 $ 1,338,956 Construction in progress 4,562,379 2,506,934 7,987,811 6,707,373 12,550,190 9,214,307 Buildings 18,435,519 18,378,186 4,845,700 4,845,700 23,281,219 23,223,886 Infrastructure 42,853,363 42,671,198 12,720,092 12,694,642 55,573,455 55,365,840 Equipment 8,530,407 8,469,477 2,901,820 2,781,940 11,432,227 11,251,417 Total capital assets 75,157,045 72,801,172 29,019,002 27,593,234 104,176,047 100,394,406 Less accumulated depreciation (35,204,631) (32,567,646) (15,376,772) (15,065,467) (50,581,403) (47,633,113) Total capital assets, net of depreciation $ 39,952,414 $ 40,233,526 $ 13,642,230 $ 12,527,767 $ 53,594,644 $ 52,761,293 Major capital assets events during the current year included the following: • Street project and related utility improvements. • City park and shelter improvements. • Water meter replacement project. • Water treatment plants and booster station rehabilitation. • Sewer lining improvements. Additional information on the City's capital assets can be found in Note 5 to the basic financial statements. -13- Long -Term Debt — At the end of the current year, the City had total bonded debt outstanding of $10,110,075, which is backed by the full faith and credit of the City. Table 4 Long -Term Debt Governmental Activities Business -Type Activities Total 2023 2022 2023 2022 2023 2022 G.O. bonds payable $ 4,965,075 $ 5,299,900 $ 5,145,000 $ 5,495,000 $10,110,075 $10,794,900 Bond premium — — 217,222 235,324 217,222 235,324 G.O. equipment certificates — 35,650 — — — 35,650 Total OPEB liability 928,489 744,500 — — 928,489 744,500 Net pension liability —PERA 4,103,709 9,982,227 537,335 807,007 4,641,044 10,789,234 Compensated absences payable 637,563 635,642 108,622 113,245 746,185 748,887 Total $10,634,836 $16,697,919 $ 6,008,179 $ 6,650,576 $16,643,015 $23,348,495 State statutes limit the amount of general obligation debt a governmental entity may issue to 3.0 percent of its total estimated market value. The current debt limitation for the City is $48,091,548, which is significantly in excess of the City's outstanding general obligation debt. The changes in bonds payable and equipment certificates was as anticipated with scheduled debt payments. An additional year of amortization reduced the outstanding balance for bond premium. Changes in the actuarial determined obligations for insurance benefits contributed to the change in the total OPEB liability. The net pension liability decreased from the prior year, due to the change in the City's proportionate share of pension obligations for the Public Employees Retirement Association (PERA) state-wide pension plans. The liability for compensated absences decreased slightly from the prior year. Additional information on the City's long-term debt can be found in Note 6 to the basic financial statements. -14- ECONOMIC FACTORS AND NEXT YEAR'S BUDGETS AND RATES • Dramatic increases in local government aids and other state sources are not anticipated, based on legislation at the time of writing this report. • Property tax collection rates are expected to remain strong, at or near the 2023 level. • The 2024 budget approved for the General Fund anticipates expenditures and other financing uses to exceed revenues and other financing sources by $976,000, which is included in assigned fund balance at December 31, 2023. All of these factors were considered in preparing the City's budget for the 2024 fiscal year. Utility rate studies are prepared for each of the City's four utilities every year. Water, sewer, street light, and storm water rates will all increase as approved for 2024. REQUESTS FOR INFORMATION This ACFR is designed to provide a general overview of the City's finances for all those with an interest in the government's finances. Questions concerning any of the information provided in this report, or requests for additional financial information, should be addressed to the Office of the Finance Director, 2401 Mounds View Boulevard, City of Mounds View, Minnesota 55112-1429. -15- THIS PAGE INTENTIONALLY LEFT BLANK BASIC FINANCIAL STATEMENTS THIS PAGE INTENTIONALLY LEFT BLANK CITY OF MOUNDS VIEW Statement of Net Position December 31, 2023 Assets Cash and investments Receivables Accounts Intergovernmental Delinquent taxes Special assessments Notes Leases Assets held for resale Capital assets Not depreciated Depreciated, net of accumulated depreciation Total capital assets, net of depreciation Total assets Deferred outflows of resources Pension plan deferments - PERA OPEB plan deferments Total deferred outflows of resources Total assets and deferred outflows of resources Liabilities Accounts and contracts payable Accrued wages and benefits Due to other governments Deposits payable Accrued interest payable Long -tern liabilities Due within one year Due in more than one year Total long-term liabilities Total liabilities Deferred inflows of resources Pension plan deferments - PERA OPEB plan deferments Lease revenue for subsequent years Total deferred inflows of resources Net position Net investment in capital assets Restricted for Economic development Tax increment Communications Public safety Parks and recreation Conservation Debt service Unrestricted Total net position Total liabilities, deferred inflows of resources, and net position See notes to basic financial statements -16- Governmental Business -Type $ 18,071,616 $ 4,832,647 $ 22,904,263 314,241 953,383 1,267,624 148,884 - 148,884 86,782 - 86,782 85,578 145,542 231,120 74,450 - 74,450 1,608,760 - 1,608,760 575,854 - 575,854 5,337,756 8,551,390 13,889,146 34,614,658 5,090,840 39,705,498 39,952,414 13,642,230 53,594,644 60,918,579 19,573,802 80,492,381 5,139,258 165,554 5,304,812 384,682 - 384,682 5,523,940 165,554 5,689,494 $ 66,442,519 $ 19,739,356 $ 86,181,875 $ 1,162,099 $ 754,788 $ 1,916,887 125,715 17,595 143,310 18,877 8,230 27,107 220,136 38,571 258,707 55,946 33,218 89,164 916,695 436,467 1,353,162 9,718,141 5,571,712 15,289,853 10,634,836 6,008,179 16,643,015 12,217,609 6,860,581 19,078,190 5,239,446 172,668 5,412,114 120,147 - 120,147 1,608,760 - 1,608,760 6,968,353 172,668 7,141,021 34,807,488 7,617,563 42,425,051 1,429,697 - 1,429,697 45,827 - 45,827 226,082 - 226,082 30,164 - 30,164 76,189 - 76,189 32,306 - 32,306 358,808 - 358,808 10,249,996 5,088,544 15,338,540 47,256,557 12,706,107 59,962,664 $ 66,442,519 $ 19,739,356 $ 86,181,875 CITY OF MOUNDS VIEW Statement of Activities Year Ended December 31, 2023 Program Revenues Operating Capital Charges for Grants and Grants and Functions/Programs Expenses Services Contributions Contributions Primary government Governmental activities General government $ 1,812,740 $ 519,367 $ — $ — Public safety 4,877,859 45,213 1,004,560 — Streets and highways 3,031,820 235,737 149,270 459,262 Sanitation 36,470 — 32,461 — Culture and recreation 2,620,963 589,941 25,000 — Economic development 3,473,791 263,075 50,000 — Interest and fiscal charges 143,240 — — — Total governmental activities 15,996,883 1,653,333 1,261,291 459,262 Business -type activities Water 1,407,430 1,459,091 30 — Sewer 1,808,117 2,021,378 27 70,705 Storm water 372,694 437,549 9 — Street light 113,899 107,351 — — Total business -type activities 3,702,140 4,025,369 66 70,705 Total government $ 19,699,023 $ 5,678,702 $ 1,261,357 $ 529,967 General revenues Taxes Property Tax increment Franchise Lodging General grants and contributions Other general revenues Investment earnings Transfers Total general revenues and transfers Change in net position Net position — beginning Net position — ending See notes to basic financial statements -17- Net (Expense) Revenue and Changes in Net Position Governmental Business -Type Activities Activities Total $ (1,293,373) $ — $ (1,293,373) (3,828,086) — (3,828,086) (2,187,551) — (2,187,551) (4,009) — (4,009) (2,006,022) — (2,006,022) (3,160,716) — (3,160,716) (143,240) — (143,240) (12,622,997) — (12,622,997) — 51,691 51,691 — 283,993 283,993 — 64,864 64,864 — (6,548) (6,548) — 394,000 394,000 (12,622,997) 394,000 (12,228,997) 6,552,285 — 6,552,285 1,786,129 — 1,786,129 914,172 — 914,172 54,241 — 54,241 1,104,742 — 1,104,742 10,090 — 10,090 731,169 291,081 1,022,250 238,648 (238,648) — 11,391,476 52,433 11,443,909 (1,231,521) 446,433 (785,088) 48,488,078 12,259,674 60,747,752 $ 47,256,557 $ 12,706,107 $ 59,962,664 -18- CITY OF MOUNDS VIEW Balance Sheet Governmental Funds December 31, 2023 Special Special Revenue - Special Revenue - Economic Revenue- Tax Increment Development Community Financing General Authority Center District No. 5 Assets Cash and investments $ 8,674,288 $ 758,185 $ 340,826 $ 868,359 Receivables Accounts 215,839 27,341 12,156 - Intergovernmental 109,227 - - Delinquent taxes 85,773 - - - Special assessments 16,960 - - - Notes - 74,450 - - Leases 1,001,436 - 607,324 - Assets held for resale - 575,854 - - Total assets $ 10,103,523 $ 1,435,830 $ 960,306 $ 868,359 Liabilities Accounts and contracts payable $ 105,776 $ 3,189 $ 19,664 $ 823,133 Accrued wages and benefits 111,671 2,944 10,383 - Due to other governments 12,553 - 4,802 - Deposits payable 218,004 - - - Total liabilities 448,004 6,133 34,849 823,133 Deferred inflows of resources Unavailable revenue - taxes 85,773 - - - Unavailable revenue - assessments 16,960 - - - Lease revenue for subsequent years 1,001,436 - 607,324 - Total deferred inflows of resources 1,104,169 - 607,324 - Fund balances Restricted - 1,429,697 - 45,226 Assigned 3,023,160 - 318,133 - Unassigned 5,528,190 - - - Total fund balances 8,551,350 1,429,697 318,133 45,226 Total liabilities, deferred inflows of resources, and fund balances $ 10,103,523 $ 1,435,830 $ 960,306 $ 868,359 See notes to basic financial statements -19- Capital Capital Capital Projects - Projects - Projects - Vehicle and Special Street Equipment Projects Improvement Nonmajor Total $ 2,557,036 $ 2,691,259 $ 1,438,116 $ 743,547 $ 18,071,616 - - 34,539 24,366 314,241 - - - 39,657 148,884 - - - 1,009 86,782 - - 68,618 - 85,578 - - - - 74,450 - - - - 1,608,760 - - - - 575,854 $ 2,557,036 $ 2,691,259 $ 1,541,273 $ 808,579 $ 20,966,165 $ - $ - $ 182,594 $ 27,743 $ 1,162,099 - - - 717 125,715 - - 1,499 23 18,877 - - 2,132 - 220,136 186,225 28,483 1,526,827 - 1,009 86,782 68,423 - 85,383 - - 1,608,760 68,423 1,009 1,780,925 - - - 779,087 2,254,010 2,557,036 2,691,259 1,286,625 - 9,876,213 - - - - 5,528,190 2,557,036 2,691,259 1,286,625 779,087 17,658,413 $ 2,557,036 $ 2,691,259 $ 1,541,273 $ 808,579 $ 20,966,165 -20- THIS PAGE INTENTIONALLY LEFT BLANK CITY OF MOUNDS VIEW Reconciliation of the Balance Sheet to the Statement of Net Position Governmental Funds December 31, 2023 Total fund balances — governmental funds Amounts reported for governmental activities in the Statement of Net Position are different because: Capital assets used in governmental activities are not financial resources and, therefore, are not reported in governmental funds. Cost of capital assets Less accumulated depreciation Long-term liabilities are not payable with current financial resources and, therefore, are not reported in governmental funds. G.O. bonds payable Total OPEB liability Net pension liability — PERA Compensated absences payable Interest on long-term debt is included in the change in net position as it accrues, regardless of when payment is due. However, it is included in the change in fund balances when due. The recognition of certain revenues and expenses/expenditures differ between the full accrual governmental activities financial statements and the modified accrual governmental fund financial statements. Deferred outflows of resources — pension plan deferments — PERA Deferred outflows of resources — OPEB plan deferments Deferred inflows of resources — pension plan deferments — PERA Deferred inflows of resources — OPEB plan deferments Deferred inflows of resources — unavailable revenues Total net position — governmental activities $ 17,658,413 75,157,045 (35,204,631) (4,965,075) (928,489) (4,103,709) (637,563) (55,946) 5,139,258 384,682 (5,239,446) (120,147) 172,165 $ 47,256,557 See notes to basic financial statements -21- CITY OF MOUNDS VIEW Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds Year Ended December 31, 2023 Revenues Taxes Property Tax increment Franchise Lodging Special assessments Licenses and permits Intergovernmental Charges for services Fines and forfeits Investment earnings Miscellaneous Total revenues Expenditures Current General government Public safety Streets and highways Sanitation Culture and recreation Economic development Capital outlay Public safety Streets and highways Culture and recreation Debt service Principal Interest and fiscal charges Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances Beginning of year End of year See notes to basic financial statements Special Special Revenue - Special Revenue - Economic Revenue - Tax Increment Development Community Financing General Authority Center District No. 5 $ 5,816,166 $ 100,000 $ - $ - - - - 1,728,059 405,972 - - - 54,241 - - - 6,084 - - - 259,825 - - - 1,725,979 - - - 236,538 - 531,630 - 32,585 - - 513,634 614 7,756 13,933 574,951 - 1,264 - 9,625,975 100,614 540,650 1,741,992 1,620,010 - - - 4,091,768 - - - 794,777 - - - 849,663 - 900,404 - 616,634 214,911 - 2,501,554 84,630 - - - 115,475 - - - 6,324 - - - 8,179,281 214,911 900,404 2,501,554 1,446,694 (114,297) (359,754) (759,562) 193,648 144,197 350,000 - (3,241,620) - - (83,197) (3,047,972) 144,197 350,000 (83,197) (1,601,278) 29,900 (9,754) (842,759) 10,152,628 1,399,797 327,887 887,985 $ 8,551,350 $ 1,429,697 $ 318,133 $ 45,226 -22- Capital Capital Capital Projects - Projects - Projects - Vehicle and Special Street Equipment Projects Improvement Nonmajor Total $ - $ - $ 150,000 $ 410,214 $ 6,476,380 - - - 58,070 1,786,129 - - 405,971 102,229 914,172 - - - - 54,241 - - 19,040 - 25,124 - - - - 259,825 - 574,704 446,023 57,461 2,804,167 - - - 1,271 769,439 - - - 6,361 38,946 - 71,298 100,377 23,557 731,169 2,500 - 3,414 7,000 589,129 2,500 646,002 1,124,825 666,163 14,448,721 - 18,221 - - 1,638,231 12,030 32,612 - 10,208 4,146,618 - - 1,226 - 796,003 - - - 36,244 36,244 - 143,691 - 106,149 1,999,907 - 45,965 - 92,572 3,471,636 100,302 - - 3,365 188,297 28,119 8,468 2,371,196 - 2,407,783 - 64,670 - 280,123 344,793 - - - 255,000 370,475 - - - 140,103 146,427 140,451 313,627 2,372,422 923,764 15,546,414 (137,951) 332,375 (1,247,597) (257,601) (1,097,693) 465,000 1,030,620 1,500,000 - 3,683,465 (120,000) - - - (3,444,817) 345,000 1,030,620 1,500,000 - 238,648 207,049 1,362,995 252,403 (257,601) (859,045) 2,349,987 1,328,264 1,034,222 1,036,688 18,517,458 $ 2,557,036 $ 2,691,259 $ 1,286,625 $ 779,087 $ 17,658,413 -23- THIS PAGE INTENTIONALLY LEFT BLANK CITY OF MOUNDS VIEW Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances to the Statement of Activities Governmental Funds Year Ended December 31, 2023 Total net change in fund balances — governmental funds Amounts reported for governmental activities in the Statement of Activities are different because: $ (859,045) Governmental funds report capital outlays as expenditures. However, in the Statement of Activities, the cost of those assets is allocated over their estimated useful lives and reported as depreciation expense. Capital outlay 2,674,108 Depreciation expense (2,821,603) A gain or loss on the disposal of capital assets, including the difference between the carrying value and any related sale proceeds, is included in the change in net position. However, only the sale proceeds are included in the change in fund balance. Net book value of capital assets disposed (133,617) The issuance of long-term debt provides current financial resources to governmental funds, while principal repayment of long-term debt consumes the current financial resources of governmental funds. Neither transaction, however, has any affect on net position. Other long-term adjustments are also made between the governmental funds and the Statement of Activities for debt premiums, compensated absences, pension liabilities, and OPEB obligations. Principal payments for debt 370,475 Total OPEB liability (183,989) Net pension liability — PERA 5,878,518 Compensated absences payable (1,921) Interest on long-term debt in the Statement of Activities differs from the amount reported in the governmental funds because interest is recognized as an expenditure in the funds when it is due, and thus requires the use of current financial resources. In the Statement of Activities, however, interest expense is recognized as the interest accrues, regardless of when it is due. 3,187 The recognition of certain revenues and expenses/expenditures differ between the full accrual governmental activities financial statements and the modified accrual governmental fund financial statements. Deferred outflows of resources — pension plan deferments — PERA (1,294,635) Deferred outflows of resources — OPEB plan deferments 330,419 Deferred inflows of resources — pension plan deferments — PERA (5,143,375) Deferred inflows of resources — OPEB plan deferments (120,147) Deferred inflows of resources — unavailable revenues 70,104 Change in net position — governmental activities $ (1,231,521) See notes to basic financial statements -24- CITY OF MOUNDS VIEW Statement of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual General Fund Year Ended December 31, 2023 Budgeted Amounts Original Final Actual Amounts Over (Under) Final Budget Revenues Taxes Property $ 5,842,799 $ 5,842,799 $ 5,816,166 $ (26,633) Franchise 340,000 340,000 405,972 65,972 Lodging 53,000 53,000 54,241 1,241 Special assessments 3,000 3,000 6,084 3,084 Licenses and permits 277,172 277,172 259,825 (17,347) Intergovernmental 1,254,370 1,304,370 1,725,979 421,609 Charges for services 47,625 238,325 236,538 (1,787) Fines and forfeits 33,750 33,750 32,585 (1,165) Investment earnings 90,000 90,000 513,634 423,634 Miscellaneous 272,789 272,789 574,951 302,162 Total revenues 8,214,505 8,455,205 9,625,975 1,170,770 Expenditures Current General government Mayor and City Council 61,935 61,935 49,324 (12,611) Advisory commissions 26,350 26,350 57,602 31,252 Administration 353,008 353,008 366,263 13,255 Elections 37,750 37,750 41,806 4,056 Finance 312,450 375,380 412,788 37,408 Central services 338,094 338,094 418,968 80,874 Government buildings 167,230 167,230 183,230 16,000 Miscellaneous and contingency 99,229 99,229 90,029 (9,200) Total general government 1,396,046 1,458,976 1,620,010 161,034 Public safety Police 3,829,481 3,829,481 3,606,989 (222,492) Fire 489,555 489,555 484,779 (4,776) Total public safety 4,319,036 4,319,036 4,091,768 (227,268) Streets and highways Public works administration 140,323 140,323 133,481 (6,842) Streets 493,574 493,574 492,066 (1,508) Vehicle maintenance 154,577 154,577 169,230 14,653 Total streets and highways 788,474 788,474 794,777 6,303 Culture and recreation Parks 530,653 530,653 553,792 23,139 Forestry 78,252 268,952 295,871 26,919 Total culture and recreation 608,905 799,605 849,663 50,058 See notes to basic financial statements -25- (continued) CITY OF MOUNDS VIEW Statement of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual (continued) General Fund Year Ended December 31, 2023 Expenditures (continued) Current (continued) Economic development Community development Convention and visitors bureau Total economic development Total current expenditures Capital outlay Public safety Debt service Principal Interest and fiscal charges Total debt service Total expenditures Excess of revenues over expenditures Other financing sources (uses) Budgeted Amounts Original Final Actual Amounts Over (Under) Final Budget 523,603 606,293 561,289 (45,004) 50,350 50,350 55,345 4,995 573,953 656,643 616,634 (40,009) 7,686,414 8,022,734 7,972,852 (49,882) 84,630 84,630 84,630 — 115,475 115,475 115,475 — 5,634 5,634 6,324 690 121,109 121,109 121,799 690 7,892,153 8,228,473 8,179,281 (49,192) 322,352 226,732 1,446,694 1,219,962 Transfers in 220,648 193,648 193,648 — Transfers out (2,275,000) (3,241,620) (3,241,620) — Total other financing sources (uses) (2,054,352) (3,047,972) (3,047,972) — Net change in fund balances $ (1,732,000) $ (2,821,240) (1,601,278) $ 1,219,962 Fund balances Beginning of year End of year 10,152,628 $ 8,551,350 See notes to basic financial statements -26- CITY OF MOUNDS VIEW Statement of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual Economic Development Authority Special Revenue Fund Year Ended December 31, 2023 Revenues Taxes Property Investment earnings Total revenues Expenditures Current Economic development Community development Excess (deficiency) of revenues over expenditures Other financing sources Transfers in Net change in fund balances Fund balances Beginning of year End of year Budgeted Amounts Actual Over (Under) Original Final Amounts Final Budget $ 100,000 $ 100,000 $ 100,000 $ - - — 614 614 100,000 100,000 100,614 614 252,940 255,895 214,911 (40,984) (152,940) (155,895) (114,297) 41,598 152,622 144,197 144,197 — $ (318) $ (11,698) 29,900 $ 41,598 1,399,797 $ 1,429,697 See notes to basic financial statements -27- CITY OF MOUNDS VIEW Statement of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual Community Center Special Revenue Fund Year Ended December 31, 2023 Budgeted Amounts Actual Over (Under) Original Final Amounts Final Budget Revenues Charges for services $ 432,500 $ 432,500 $ 531,630 $ 99,130 Investment earnings 300 300 7,756 7,456 Miscellaneous 500 500 1,264 764 Total revenues 433,300 433,300 540,650 107,350 Expenditures Current Culture and recreation Recreation 860,600 860,600 900,404 39,804 Excess (deficiency) of revenues over expenditures (427,300) (427,300) (359,754) 67,546 Other financing sources Transfers in 350,000 350,000 350,000 — Net change in fund balances $ (77,300) $ (77,300) (9,754) $ 67,546 Fund balances Beginning of year 327,887 End of year $ 318,133 See notes to basic financial statements -28- THIS PAGE INTENTIONALLY LEFT BLANK CITY OF MOUNDS VIEW Statement of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual Tax Increment Financing District No. 5 Special Revenue Fund Year Ended December 31, 2023 Revenues Taxes Tax increment Investment earnings Total revenues Expenditures Current Economic development Community development Excess (deficiency) of revenues over expenditures Other financing sources (uses) Transfers out Net change in fund balances Fund balances Beginning of year End of year Budgeted Amounts Original Final Actual Amounts Over (Under) Final Budget $ 1,884,584 $ 1,884,584 $ 1,728,059 $ (156,525) 1,500 1,500 13,933 12,433 1,886,084 1,886,084 1,741,992 (144,092) 1,769,690 1,769,690 2,501,554 731,864 116,394 116,394 (759,562) (875,956) (94,229) (83,197) (83,197) — $ 22,165 $ 33,197 (842,759) $ (875,956) 887,985 $ 45,226 See notes to basic financial statements -29- CITY OF MOUNDS VIEW Statement of Net Position Proprietary Funds December 31, 2023 Business -Type Activities - Enterprise Funds Storm Nonmajor Water Sewer Water Street Light Total Assets Current assets Cash and investments $ 374,239 $ 2,307,983 $ 2,082,104 $ 68,321 $ 4,832,647 Receivables Accounts 292,076 517,566 115,274 28,467 953,383 Special assessments 126,419 19,123 - - 145,542 Total current assets 792,734 2,844,672 2,197,378 96,788 5,931,572 Noncurrent assets Capital assets Land 7,596 3,255 552,728 - 563,579 Construction in progress 7,291,395 595,740 100,676 - 7,987,811 Buildings 4,833,307 12,393 - - 4,845,700 Infrastructure 4,423,376 7,341,140 955,576 - 12,720,092 Equipment 1,775,081 726,433 400,306 - 2,901,820 Less accumulated depreciation (8,583,849) (6,095,817) (697,106) - (15,376,772) Total capital assets, net of depreciation 9,746,906 2,583,144 1,312,180 - 13,642,230 Total assets 10,539,640 5,427,816 3,509,558 96,788 19,573,802 Deferred outflows of resources Pension plan deferments - PERA 75,555 66,579 23,420 - 165,554 Total assets and deferred outflows of resources $ 10,615,195 $ 5,494,395 $ 3,532,978 $ 96,788 $ 19,739,356 Current liabilities Accounts and contracts payable $ 172,076 $ 521,399 $ 52,907 $ 8,406 $ 754,788 Accrued wages and benefits 8,527 6,134 2,688 246 17,595 Due to other governments 170 8,060 - - 8,230 Deposits payable 30,571 8,000 - - 38,571 Accrued interest payable 33,218 - - - 33,218 Bonds payable 355,000 - - - 355,000 Compensated absences payable 42,960 26,281 10,440 1,786 81,467 Total current liabilities 642,522 569,874 66,035 10,438 1,288,869 Noncurrent liabilities Bonds payable 4,790,000 - - - 4,790,000 Bond premium 217,222 - - - 217,222 Net pension liability - PERA 245,228 216,092 76,015 - 537,335 Compensated absences payable 14,320 8,760 3,480 595 27,155 Total noncurrent liabilities 5,266,770 224,852 79,495 595 5,571,712 Total liabilities 5,909,292 794,726 145,530 11,033 6,860,581 Deferred inflows of resources Pension plan deferments - PERA 78,802 69,439 24,427 - 172,668 Net position Net investment in capital assets 4,288,159 2,062,898 1,266,506 - 7,617,563 Unrestricted 338,942 2,567,332 2,096,515 85,755 5,088,544 Total net position 4,627,101 4,630,230 3,363,021 85,755 12,706,107 Total liabilities, deferred inflows of resources, and net position $ 10,615,195 $ 5,494,395 $ 3,532,978 $ 96,788 $ 19,739,356 See notes to basic financial statements -30- CITY OF MOUNDS VIEW Operating revenue Sales/user fees Connection charges Intergovernmental State pension contribution Other income Total operating revenue Operating expenses Personal services Supplies Contractual services Disposal charges Depreciation Total operating expenses Operating income (loss) Nonoperating revenues (expenses) Investment earnings Interest expense Total nonoperating revenue (expenses) Income (loss) before contributions and transfers Contributions Transfers in Transfers out Change in net position Net position Beginning of year End of year Statement of Revenues, Expenses, and Changes in Net Position Proprietary Funds Year Ended December 31, 2023 Business -Type Activities - Enterprise Funds Storm Nomnajor Water Sewer Water Street Light Total $ 1,450,110 $ 2,011,278 $ 437,549 $ 107,351 $ 4,006,288 3,700 10,100 13,800 30 27 9 - 66 5,281 - - - 5,281 1,459,121 2,021,405 437,558 107,351 4,025,435 515,120 436,621 156,886 15,992 1,124,619 100,661 25,868 27,266 73 153,868 543,764 72,052 153,857 97,834 867,507 - 1,146,733 - - 1,146,733 183,673 126,843 34,685 - 345,201 1,343,218 1,808,117 372,694 113,899 3,637,928 115,903 213,288 64,864 (6,548) 387,507 101,976 92,991 92,087 4,027 291,081 (64,212) - - - (64,212) 37,764 92,991 92,087 4,027 226,869 153,667 306,279 156,951 (2,521) 614,376 - 70,705 - - 70,705 82,500 - 37,500 - 120,000 (170,542) (142,542) (42,351) (3,213) (358,648) 65,625 234,442 152,100 (5,734) 446,433 4,561,476 4,395,788 3,210,921 91,489 12,259,674 $ 4,627,101 $ 4,630,230 $ 3,363,021 $ 85,755 $ 12,706,107 See notes to basic financial statements -31- CITY OF MOUNDS VIEW Statement of Cash Flows Proprietary Funds Year Ended December 31, 2023 Business -Type Activities - Enterprise Funds Storm Nonmajor Water Sewer Water Street Light Total Cash flows from operating activities Cash received from customers and users $ 1,493,029 $ 2,031,495 $ 429,811 $ 107,498 $ 4,061,833 Payments to employees (503,436) (434,015) (153,175) (15,880) (1,106,506) Payments to suppliers (655,498) (1,240,973) (177,658) (89,876) (2,164,005) Net cash flows from operating activities 334,095 356,507 98,978 1,742 791,322 Cash flows from noncapital financing activities Transfers in 82,500 - 37,500 - 120,000 Transfers out (170,542) (142,542) (42,351) (3,213) (358,648) Net cash flows from noncapital financing activities (88,042) (142,542) (4,851) (3,213) (238,648) Cash flows from capital and related financing activities Acquisition and construction of capital assets (754,341) (113,344) (95,997) - (963,682) Contributions - 70,705 - - 70,705 Payment on bonds (350,000) - - - (350,000) Interest paid (85,230) - - - (85,230) Net cash flows from capital and related financing activities (1,189,571) (42,639) (95,997) - (1,328,207) Cash flows from investing activities Interest received on investments 101,976 92,991 92,087 4,027 291,081 Net change in cash and cash equivalents (841,542) 264,317 90,217 2,556 (484,452) Cash and investments Beginning of year End of year Reconciliation of operating income (loss) to net cash flows from operating activities Operating income (loss) Adjustments to reconcile operating income to net cash flows from operating activities Depreciation Change in assets, deferred outflows of resources, liabilities, and deferred inflows of resources Accounts receivable Due from other governments Special assessments receivable Deferred outflows of resources Accounts and contracts payable Accrued wages and benefits Deposits payable Due to other governments Net pension liability - PERA Compensated absences Deferred inflows of resources Net cash flows from operating activities Noncash investing, capital, and financing activities Current year capital asset additions on credit Prior year capital asset additions on credit Accrued interest payable change Amortization of premium See notes to basic financial statements 1,215,781 2,043,666 1,991,887 65,765 5,317,099 $ 374,239 $ 2,307,983 $ 2,082,104 $ 68,321 $ 4,832,647 $ 115,903 $ 213,288 $ 64,864 $ (6,548) $ 387,507 183,673 126,843 34,685 - 345,201 47,517 5,448 (7,747) 147 45,365 2,066 - - - 2,066 (19,795) 4,642 - - (15,153) 61,496 56,839 20,807 - 139,142 (8,767) (4,373) 3,472 8,031 (1,637) (1,909) (2,581) (689) (1) (5,180) 4,120 - - - 4,120 (2,306) 8,053 (7) - 5,740 (117,760) (110,790) (41,122) - (269,672) (2,548) (4,540) 2,352 113 (4,623) 72,405 63,678 22,363 - 158,446 $ 334,095 $ 356,507 $ 98,978 $ 1,742 $ 791,322 $ 96,525 $ 520,246 $ 45,674 $ - $ 662,445 $ (166,463) $ - $ - $ - $ (166,463) $ (2,916) $ - $ - $ - $ (2,916) $ 18,102 $ - $ - $ - $ 18,102 -32- CITY OF MOUNDS VIEW Notes to Basic Financial Statements December 31, 2023 NOTE 1— SIGNIFICANT ACCOUNTING POLICIES A. Organization The City of Mounds View, Minnesota (the City) is a municipal corporation that operates under a Home Rule Charter adopted on October 11, 1979. The City is governed by a Mayor and City Council form of government. The Mayor and City Council are elected on an at -large basis with the Mayor serving two-year terms and the City Council serving four-year terms. The accounting policies of the City conform to accounting principles generally accepted in the United States of America as applicable to governmental units. The Governmental Accounting Standards Board (GASB) is the accepted standard -setting body for establishing governmental accounting and financial reporting principles. The City's more significant accounting policies are described below: B. Reporting Entity In accordance with accounting principles generally accepted in the United States of America, these financial statements include the City (the primary government) and its component units. The City includes all funds, organizations, institutions, agencies, departments, and offices that are not legally separate from such. Component units are legally separate organizations for which elected officials of the City are financially accountable and are included within the basic financial statements of the City because of the significance of their operational or financial relationships with the City. The City is considered financially accountable for a component unit if it appoints a voting majority of the organization's governing body and it is able to impose its will on the organization by significantly influencing the programs, projects, activities, or level of services performed or provided by the organization, or there is a potential for the organization to provide specific financial benefits to, or impose specific financial burdens on, the City. As a result of applying the component unit definition criteria above, certain organizations are presented in this report as blended component units (which are reported as if they were a part of the City) or related and jointly governed organizations (in which the relationship of the City with the entity is disclosed). Blended Component Unit Economic Development Authority (EDA) — The EDA was created to carry out housing and economic development activities within the City. The governing board is the City Council. The City Council also approves tax levies and directs the activities of the EDA's management. Various city employees, such as the city administrator, finance director, and the city's attorney perform key management functions for the EDA. The EDA's activity is reported as the Economic Development Authority Special Revenue Fund. The EDA does not issue separate financial statements. 99191! NOTE 1— SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Joint Powers Organizations Metro-INET — The City has joined with several municipalities and governmental entities to cooperatively provide information technology services to its members. Metro-INET is governed by its own Board of Directors. Directors are appointed by each member. An Executive Board is elected by the Board of Directors and is responsible for operations through the Executive Director. The city of Roseville is acting as the fiscal agent for the organization. Members may withdraw but will forfeit any equity in the equipment. If the entity is dissolved, the remaining assets will be allocated to any remaining members. The annual budget is adopted in May and member charges are based on each member's individual metrics for users, email accounts, computers, phones, and remote access accounts. The City's share of operating and capital costs were $204,903 during 2023. These costs were recorded as expenditures in the General Fund and the Community Center Special Revenue Fund. Metro-INET financial reports are available at Roseville city offices, 2660 Corporate Center Drive, Roseville, Minnesota 55113. Spring Lake Park — Blaine — Mounds View Fire Department — The City has joined with the cities of Blaine and Spring Lake Park to cooperatively provide fire protection services to their residents. This is provided by the Spring Lake Park — Blaine — Mounds View Fire Department (the Fire Department), a private nonprofit Internal Revenue Code (IRC) Section 501c (3) organization. The service territory is generally comprised of the cities of Spring Lake Park, Blaine, and Mounds View. The three cities agreed upon several significant provisions in their agreement dated December 11, 1990: a. The Fire Department is governed by its own Board of Directors. Directors are appointed by each city and from the Fire Department. b. Operation, maintenance, and debt service costs are shared based upon a fixed formula. The City's share of the formula is 15.50 percent in 2023. The share was set at a fixed amount in 2021 going forward and to be reviewed every five years. c. The city of Blaine issued $4,900,000 G.O. Capital Improvement Refunding Bonds, Series 2013A on December 1, 2013 to refund the G.O. Capital Improvement Bonds, Series 2005A. They also issued $1,070,000 of G.O. Equipment Certificates of Indebtedness, Series 2018A on June 28, 2018 to purchase a ladder truck and related equipment, which were retired in 2023. d. Each city has a nonmeasureable equity interest in the property that is held in the city of Blaine's name. The City's share of operating costs were $484,779, capital costs were $84,630, and debt service costs were $121,799 during 2023. These costs were recorded as expenditures in the General Fund. The Fire Department and its relief association issue financial reports, which are available at Mounds View city offices or at the Fire Department, 1710 Highway 10, Spring Lake Park, MN 55432. -34- NOTE 1— SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) C. Government -Wide Financial Statement Presentation The government -wide financial statements (i.e., Statement of Net Position and Statement of Activities) display information about the reporting government as a whole. These statements include all of the financial activities of the City. Governmental activities, which are normally supported by taxes and intergovernmental revenues, are reported separately from business -type activities, which significantly rely upon fees and charges for support. The Statement of Activities demonstrates the degree to which the direct expenses of a given function or segment is offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include: 1) charges to customer or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment; 2) operating grants and contributions; and 3) capital grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Taxes and other internally directed revenues are reported as general revenues. The government -wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. 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. As a general rule, the effect of interfund activity has been eliminated from the government -wide financial statements. However, charges between the City's enterprise funds and other functions are not eliminated, as that would distort the direct costs and program revenues reported in those functions. Depreciation expense is included in the direct expenses of each function. Interest on long-term debt is considered an indirect expense and is reported separately on the Statement of Activities. D. Fund Financial Statement Presentation Separate financial statements are provided for governmental funds and proprietary funds. Major individual governmental funds, and major individual enterprise funds are reported as separate columns in the fund financial statements. Aggregated information for the remaining nonmajor funds is reported in a single column in the respective fund financial statements. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Under this basis of accounting, transactions are recorded in the following manner: 1. Revenue Recognition — Revenue is recognized when it becomes measurable and available. "Measurable" means the amount of the transaction can be determined and "available" means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. For this purpose, the City considers revenues to be available if they are collected within 60 days after year-end. Only the portion of special assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period. Grants and similar items are recognized when all eligibility requirements imposed by the provider have been met. Proceeds of long-term debt are reported as other financing sources. Major revenue that is susceptible to accrual includes property taxes, special assessments, intergovernmental revenue, charges for services, and interest earned on investments. Major revenue that is not susceptible to accrual includes licenses and permits, fees, and miscellaneous revenue. Such revenue is recorded only when received because it is not measurable until collected. IRS2 NOTE 1— SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) 2. Recording of Expenditures — Expenditures are generally recorded when a liability is incurred, except for principal and interest on long-term debt and other long-term obligations, which are recognized as expenditures to the extent they have matured. Capital asset acquisitions are reported as capital outlay expenditures in the governmental funds. Proprietary fund financial statements are reported using the economic resources measurement focus and accrual basis of accounting, similar to the government -wide financial statements. Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund's principal ongoing operations. The principal operating revenues of the City's enterprise funds are charges to customers for sales and services. The operating expenses for the enterprise funds include the cost of sales and services, administrative expenses, and depreciation on capital assets. All revenues and expenses that do not meet this definition are reported as nonoperating revenues and expenses. Description of Funds The City reports the following major governmental funds: General Fund — This 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. Economic Development Authority Special Revenue Fund — This fund accounts for transfers from the General Fund, tax increment funds, a tax levy, and expenditures for economic development activities of the Economic Development Authority. Community Center Special Revenue Fund — This fund accounts for the operation of the City's community center. Tax Increment Financing District No. 5 Special Revenue Fund — This fund accounts for tax increments collected from properties within the district that are used to retire the developer note. Vehicle and Equipment Capital Projects Fund — This fund accumulates resources for the eventual replacement of city vehicles and equipment. Special Projects Capital Projects Fund — This fund finances the construction of city buildings, park improvements, and some transportation projects, except any accounted for in the proprietary funds. The main funding source has been periodic transfers of surpluses from the General Fund. Street Improvement Capital Projects Fund — This fund is used to account for the construction and major repair of city streets as part of the City's street improvement program. The City reports the following major proprietary funds: Water Fund — This fund accounts for the activities associated with providing water service to city residents and businesses. Services are paid for by user fees. Sewer Fund — This fund accounts for the activities associated with providing sanitary sewer service to city residents and businesses. Services are paid for by user fees. Storm Water Fund — This fund accounts for the construction and maintenance of storm water facilities. Utility fees are charged on the quarterly utility bill and impact fees are charged on new development of land. Street Light Fund (nonmajor) — This fund accounts for the activities associated with providing streetlight services to city residents and businesses. Services are paid for by user fees. 101 NOTE 1— SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) E. Cash and Investments The City's cash and cash equivalents are considered to be cash on hand, demand deposits, and short-term investments with original maturities of three months or less from the date of acquisition. State statutes authorize the City to invest in obligations of the U.S. treasury and federal agencies, commercial paper, repurchase agreements, and the state treasurer's investment pool. Investments are generally stated at fair value, except for investments in external investment pools, which are stated at amortized cost. Short-term highly liquid debt instruments (including commercial paper, bankers' acceptances, and U.S. treasury and agency obligations) purchased with a remaining maturity of one year or less may be reported at amortized cost. Investment income is accrued at the balance sheet date. Investment earnings for the Economic Development Authority, Cable Television, Police Forfeiture, and Recycling Grant Special Revenue Funds, and the Vehicle and Equipment Capital Projects Fund are allocated to the General Fund. The City categorizes its fair value measurements within the fair value hierarchy established by accounting principles generally accepted in the United States of America. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; and Level 3 inputs are significant unobservable inputs. Debt securities classified in Level 2 of the fair value hierarchy are valued using a matrix pricing technique. Matrix pricing is used to value securities based on the securities' relationship to benchmark quoted prices. See Note 3 for the City's recurring fair value measurements at year-end. F. Interfund Receivables and Payables When applicable, in the fund financial statements, activity between funds that is representative of lending or borrowing arrangements is reported as either "due to/from other funds" (current portion) or "advances to/from other funds." All other outstanding balances between funds are reported as "due to/from other funds." Any residual balances outstanding between the governmental activities and business -type activities are reported in the government -wide financial statements as "internal balances." G. Receivables Utility and miscellaneous accounts receivable are reported at gross. Since the City is generally able to certify delinquent amounts to the county for collection as special assessments, no allowance for uncollectible accounts has been provided on current receivables. The City does record an allowance for the amount of utility receivables that remain delinquent after having been certified to the county. The only receivables not expected to be collected within one year are property taxes, special assessments, and lease receivables. H. Property Taxes Property tax levies are set by the City Council in December of each year, and are certified to Ramsey County for collection in the following year. In Minnesota, counties act as collection agents for all property taxes. The county spreads the levies over all taxable property. Such taxes become a lien on January 1 and are recorded as receivables by the City on that date. Real property taxes may be paid by taxpayers in two equal installments on May 15 and October 15. Personal property taxes are due in full on May 15. The county provides tax settlements to cities and other taxing districts three times a year: in July, December, and January. 1922 NOTE 1— SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Property taxes are recognized as revenue in the year levied in the government -wide financial statements. In the governmental fund financial statements, taxes are recognized as revenue when received in cash or within 60 days after year-end. Taxes which remain unpaid on December 31 are classified as delinquent taxes receivable and are offset by a deferred inflow of resources in the governmental fund financial statements, because they are not available to finance current expenditures. No allowance for uncollectible taxes has been provided because such amounts are not expected to be material. I. Special Assessments Receivable Special assessments are levied against the benefited properties for the assessable costs of special assessment improvement projects in accordance with state statutes. The City usually adopts the assessment rolls when the individual projects are complete or substantially complete. The county handles collection of annual installments (including interest) in the same manner as property taxes. Property owners are allowed to prepay total future installments without interest or prepayment penalties. Special assessments are recorded as receivables upon certification to the county. Special assessments are recognized as revenue in the year levied in the government -wide financial statements and proprietary fund financial statements. In the govermnental fund financial statements, special assessments are recognized as revenue when received in cash or within 60 days after year-end. Govermnental fund special assessments receivable which remain unpaid on December 31 are offset by a deferred inflow of resources in the governmental fund financial statements. At year-end, the City has recorded $35,332 of delinquent special assessments receivable. J. Assets Held for Resale Assets held for resale represents various property purchases made by the City with the intent to sell in order to increase tax base or to attract new businesses. These assets are stated at the lower of cost or acquisition value. K. Inventories and Prepaid Items Inventories of supplies are valued at cost, while inventories held for resale are valued at the lower of cost or market value, on a first -in, first -out method. Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both the government -wide and fund financial statements. The cost of inventories and prepaid items is recorded as expenses/expenditures when consumed rather than when purchased. L. Capital Assets Capital asset acquisition costs are recorded as expenditures in the City's governmental fund financial statements, which use the modified accrual basis of accounting. Capital assets are capitalized within the City's government -wide financial statements and proprietary fund financial statements, which use the full accrual basis of accounting. Infrastructure assets reported by governmental activities include assets placed in service in 1980 or later. The City defines capital assets as assets with an initial, individual cost of more than $5,000 for purchased assets and $25,000 for construct assets, and an estimated useful life in excess of three years. All capital assets are recorded at historical cost or estimated historical cost if actual cost was not available. Donated capital assets are valued at the acquisition value as of the date received. 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. Land and construction in progress are not depreciated. NOTE 1— SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) The capital assets are depreciated using the straight-line method over the following estimated useful lives: Buildings 30-50 years Infrastructure — distribution and collection systems 30-50 years Infrastructure — streets 20-40 years Equipment 3-20 years M. Compensated Absences It is the City's policy to permit employees to accumulate earned, but unused, vacation and sick pay benefits. At termination of employment, employees receive all accrued vacation benefits and employees with sufficient years of service receive a percentage of their unpaid accumulated sick leave. Union employees and nonunion employees with two or more years qualify. Compensated absence pay is accrued when incurred in the government -wide and proprietary fund financial statements. A liability for these amounts is reported in governmental funds only if they have matured, for example, as a result of employee resignations and retirements. N. Long -Term Obligations In the government -wide and proprietary fund financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business -type activities, or proprietary fund -type Statement of Net Position. Bond premiums and discounts, when material, are deferred and amortized over the life of the bonds using the effective interest method. Bonds payable are reported net of the applicable bond premium or discount. In the fund financial statements, governmental fund -types recognize bond premiums and discounts during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources, while discounts on debt issuances are reported as other financing uses. O. Deferred Outflows/Inflows of Resources In addition to assets and liabilities, statements of financial position or balance sheets may report separate financial statement elements called deferred outflows or inflows of resources. These separate financial statement elements represent a consumption or acquisition of net assets that applies to a future period and so will not be recognized as an outflow of resources (expense/expenditure) or an inflow of financial resources (revenue) until then. Deferred outflows and inflows of resources related to pensions and other post -employment benefits (OPEB) in the government -wide and proprietary fund Statement of Net Position. These deferred outflows and inflows result from differences between expected and actual experience, changes in proportion, changes of assumptions, differences between projected and actual investment earnings, and contributions to the plan subsequent to the measurement date and before the end of the reporting period. These amounts are deferred and amortized as required under pension and OPEB standards. The City reports deferred inflows of resources related to leases receivable in the government -wide Statement of Net Position and governmental funds Balance Sheet, which requires lessors to recognize deferred inflows of resources to correspond to lease receivables. These amounts are deferred and amortized in a systematic and rationale manner over the term of the lease. 512 NOTE 1— SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Unavailable revenue arises only under the modified accrual basis of accounting and, therefore, is reported only in the governmental funds Balance Sheet. The governmental funds report unavailable revenue from special assessments and property taxes not collected within 60 days of year-end. These amounts are deferred and recognized as an inflow of resources in the period that the amounts become available. P. State -Wide Pension Plans For purposes of measuring the net pension liability, deferred outflows/inflows of resources, and pension expense, information about the fiduciary net position of the Public Employees Retirement Association (PERA) and additions to/deductions from the PERA's fiduciary net position have been determined on the same basis as they are reported by the PERA. For this purpose, plan contributions are recognized as of employer payroll paid dates and benefit payments, and refunds are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value. Q. Net Position Classifications and Flow Assumptions In the government -wide and proprietary fund financial statements, net position represents the difference between assets, deferred outflows of resources, liabilities, and deferred inflows of resources. Net position is displayed in three components: • Net Investment in Capital Assets — Consists of capital assets, net of accumulated depreciation, reduced by any outstanding debt attributable to acquire capital assets. • Restricted Net Position — Consists of net position restricted when there are limitations imposed on their use through external restrictions imposed by creditors, grantors, or laws or regulations of other governments, or enabling legislation. • Unrestricted Net Position — All remaining net position that does not meet the definition of "restricted" or "net investment in capital assets." When both restricted and unrestricted resources are available for use, it is the City's policy to use restricted resources first, and then unrestricted resources as they are needed. R. Fund Balance Classifications and Flow Assumptions In the governmental fund financial statements, fund balance is reported in classifications that disclose constraints for which amounts in those funds can be spent. These classifications are as follows: Nonspendable — Consists of amounts that are not in spendable form, such as prepaid items, inventory, and other long-term assets. • Restricted — Consists of amounts where there are limitations imposed on their use through external restrictions imposed by creditors, grantors, laws or regulations of other governments, or enabling legislation. • Committed — Consists of internally imposed constraints that are established by resolution of the City Council. Those committed amounts cannot be used for any other purpose unless the City Council removes or changes the specified use by taking the same type of action it employed to previously commit those amounts. Ci12 NOTE 1— SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Assigned — Consists of internally imposed constraints. These constraints consist of amounts intended to be used by the City for specific purposes but do not meet the criteria to be classified as restricted or committed. In governmental funds, assigned amounts represent intended uses established by the governing body itself or by an official to which the governing body delegates the authority. Pursuant to City Council resolution, the city administrator or finance director is authorized to establish assignments of fund balance. • Unassigned — The residual classification for the General Fund which also reflects negative residual amounts in other funds. When both restricted and unrestricted resources are available for use, it is the City's policy to first use restricted resources, then use unrestricted resources as they are needed. When committed, assigned, or unassigned resources are available for use, it is the City's policy to use resources in the following order: 1) committed, 2) assigned, and 3) unassigned. S. Statement of Cash Flows For purposes of the Statement of Cash Flows, the City considers all highly liquid debt instruments with an original maturity from the time of purchase by the City of three months or less to be cash equivalents. The proprietary funds' portion in the government -wide cash and investment management pool is considered to be cash equivalent. T. Use of Estimates The preparation of financial statements, in conformity with accounting principles generally accepted in the United States of America, requires management to make estimates and assumptions that affect the reported amounts and disclosures in the financial statements. Actual results could differ from those estimates U. 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; and natural disasters for which the City carries commercial insurance. The City retains risk for the deductible portions of the insurance policies and for any exclusion from said policies. These amounts are considered to be immaterial to the financial condition of the City. There were no significant reductions in insurance from the previous year or settlements in excess of insurance coverage for the past three fiscal years. Workers' compensation is provided through a pooled self-insurance program through the League of Minnesota Cities Insurance Trust (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 Workers' Compensation Reinsurance Association as required by law. The City has a $5,000 deductible for which it retains the risk. These deductibles are considered to be immaterial to the financial statements. Property, casualty, and automobile insurance coverage are provided through a pooled self-insurance program through the LMCIT. The City pays an annual premium to the LMCIT. The City is subject to supplemental assessments if deemed necessary by the LMCIT. The LMCIT reinsures through commercial companies for claims in excess of various amounts. The City has a $25,000 deductible for which it retains the risk. These deductibles are considered to be immaterial to the financial statements. -41- NOTE 2 — STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY A. Budgetary Information Annual budgets are adopted on a basis consistent with accounting principles generally accepted in the United States of America for the General Fund and special revenue funds. Debt service funds do not have annual budgets but follow the requirements set at the time of bond issuance. Capital projects funds adopt project -length budgets. All annual appropriations lapse at fiscal year-end. The City follows these procedures in establishing the budgetary data reflected in the financial statements: • Prior to September 15, the city administrator submits to the City Council a proposed operating budget for the fiscal year commencing the following January 1. The operating budget includes proposed expenditures and the means of financing them. • Informational meetings are held on the preliminary budget during the budget process with formal public hearings being conducted between November 29 and December 30 to obtain taxpayer comments. • The budget is legally enacted through passage of a resolution prior to December 31. • The City Council may authorize transfers of budgeted amounts between departments within any fund. • Budgetary control is maintained at the department level within each fund. Also inherent in this controlling function is the management philosophy that the existence of a particular item or appropriation in the approved budget does not automatically mean that it will be spent. The budget process has flexibility in that, where need has been properly demonstrated, an adjustment can be made within the department budget by the city administrator, or between departments by the City Council. Therefore, there is a constant review process and expenditures are not approved until it has been determined that: (1) adequate funds were appropriated, (2) the expenditure is still necessary, and (3) funds are available. B. Excess of Expenditures Over Appropriations For the year ended December 31, 2023, expenditures exceeded appropriations in the following departments (the legal level of budgetary control) of the City's funds with budgets approved by the City Council. These deficiencies were funded by greater than anticipated revenues or fund balance. General Fund Advisory commissions $ 31,252 Administration $ 13,255 Elections $ 4,056 Finance $ 37,408 Central services $ 80,874 Government buildings $ 16,000 Vehicle maintenance $ 14,653 Parks $ 23,139 Forestry $ 26,919 Convention and visitors bureau $ 4,995 Interest and fiscal charges $ 690 Major special revenue funds Community Center $ 39,804 TIF District No. 5 $ 731,864 Nonmajor special revenue funds Police Forfeiture $ 2,873 Recycling $ 3,020 TIF District No. 6 $ 16,530 -42- NOTE 3 — DEPOSITS AND INVESTMENTS A. Components of Cash and Investments Cash and investments at year-end consist of the following: Fair Value Interest Risk — Credit Risk Measurements Maturity Duration in Years Investment Type Rating Agency Using Less Than 1 1 to 5 Total U.S. agency securities Federal Home Loan Mortgage Corporation Federal Home Loan Bank notes and bonds Federal Farm Credit Bank bonds Negotiable certificates of deposit Investment pools/mutual funds 4M Fund Wells Fargo Advantage 100% Treasury Money Market Fund Total investments Deposits Change funds Total cash and investments N/A — Not Applicable N/R — Not Rated AA S&P Level $ 487,958 $ 501,202 $ 989,160 AA S&P Level 16,097 12,244,008 12,260,105 AA S&P Level — 1,007,961 1,007,961 N/R N/A Level 746,571 3,001,111 3,747,682 $ 1,250,626 $ 16,754,282 18,004,908 N/R N/A Amortized Cost 4,204,452 AAA S&P Level 406,411 22,615,771 288,009 483 $ 22,904,263 The Minnesota Municipal Money Market (4M Fund) is an external investment pool not registered with the Securities and Exchange Commission (SEC) that follows the same regulatory rules of the SEC. The fair value of the position in the pool is the same as the value of the pool shares, which is based on an amortized cost method that approximates fair value. The 4M Fund is sponsored by the League of Minnesota Cities. Investments are purchased and regulated according to Minnesota Statutes. For this investment pool, there are no unfunded commitments, redemption frequency is daily, and there is no redemption notice required for the liquid class; the redemption notice period is 14 days for the Plus Class. B. Deposits In accordance with applicable Minnesota Statutes, the City maintains deposits at depository banks authorized by the City Council, including checking accounts and certificates of deposit. The following is considered the most significant risk associated with deposits: Custodial Credit Risk — In the case of deposits, this is the risk that in the event of a bank failure, the City's deposits may be lost. Minnesota Statutes require that all deposits be protected by federal deposit insurance, corporate surety bond, or collateral. The fair value of collateral pledged must equal 110 percent of the deposits not covered by federal deposit insurance or corporate surety bonds. Authorized collateral includes treasury bills, notes, and bonds; issues of U.S. government agencies; general obligations rated "A" or better; revenue obligations rated "AA" or better; irrevocable standard letters of credit issued by the Federal Home Loan Bank; and certificates of deposit. Minnesota Statutes require that securities pledged as collateral be held in safekeeping in a restricted account at the Federal Reserve Bank or in an account at a trust department of a commercial bank or other financial institution that is not owned or controlled by the financial institution furnishing the collateral. The City has no additional deposit policies addressing custodial credit risk. At year-end, the City's carrying amount of the City's deposits was $288,009, while the balance on the bank records was $315,404. At December 31, 2023, all deposits were fully covered by federal deposit insurance, surety bonds, or by collateral held by the City's agent in the City's name. -43- NOTE 3 — DEPOSITS AND INVESTMENTS (CONTINUED) C. Investments Investments are subject to various risks, the following of which are considered the most significant: Custodial Credit Risk — For investments, this is the risk that in the event of a failure of the counterparty to an investment transaction (typically a broker -dealer) the City would not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. The City's investment policies do not further address this risk, but typically limits its exposure by purchasing insured or registered investments, or by the control of who holds the securities. Credit Risk — This is the risk that an issuer or other counterparty to an investment will not fulfill its obligations. Minnesota Statutes limit the City's investments to 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 that receive the highest credit rating, are rated in one of the two highest rating categories by a statistical rating agency, and all of the investments have a final maturity of 13 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; bankers' acceptances of United States banks eligible for purchase by the Federal Reserve System; commercial paper issued by United States corporations or their Canadian subsidiaries, rated of the highest quality category by at least two nationally recognized rating agencies, and maturing in 270 days or less; Guaranteed Investment Contracts guaranteed by a United States commercial bank, domestic branch of a foreign bank, or a United States insurance company, and with a credit quality in one of the top two highest categories; repurchase or reverse purchase agreements and securities lending agreements with 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; that are a primary reporting dealer in U.S. government securities to the Federal Reserve Bank of New York; or certain Minnesota securities broker -dealers. The City's investment policies do not further address credit risk. Concentration Risk — This is the risk associated with investing a significant portion of the City's investments (considered 5.0 percent or more) in the securities of a single issuer, excluding U.S. guaranteed investments (such as treasuries), investment pools, and mutual funds. At December 31, 2023, the City had 54.2 percent of its portfolio invested with Federal Home Loan Bank. The City's investment policies do not limit the concentration of investments. Interest Rate Risk — This is the risk of potential variability in the fair value of fixed rate investments resulting from changes in interest rates (the longer the period for which an interest rate is fixed, the greater the risk). The City's investment policy notes the City will not directly invest in securities maturing more than 10 years from the date of purchase and to maintain an average weighted maturity up to three years to the extent possible. NOTE 4 — LEASES RECEIVABLE The City has entered into lease receivable agreements for water tower rental for cellular antennas, land rental for billboards, and space rental at the community center. The City has imputed an interest rate of 3.25 percent based on the estimated incremental borrowing rate with final maturities through 2037. During the current year, the City received principal and interest payments of $236,485. -44- NOTE 5 — CAPITAL ASSETS Capital asset activity for the year was as follows: A. Changes in Capital Assets Used in Governmental Activities Beginning Completed Ending Balance Additions Deletions Construction Balance Capital assets, not being depreciated Land $ 775,377 $ — $ — $ — $ 775,377 Construction in progress 2,506,934 2,189,062 (133,617) — 4,562,379 Total capital assets, not being depreciated 3,282,311 2,189,062 (133,617) — 5,337,756 Capital assets, being depreciated Buildings 18,378,186 57,333 — — 18,435,519 Infrastructure 42,671,198 280,123 (97,958) — 42,853,363 Equipment 8,469,477 147,590 (86,660) — 8,530,407 Total capital assets, being depreciated 69,518,861 485,046 (184,618) — 69,819,289 Less accumulated depreciation on Buildings 10,080,382 639,359 — — 10,719,741 Infrastructure 17,933,544 1,627,683 (97,958) — 19,463,269 Equipment 4,553,720 554,561 (86,660) — 5,021,621 Total accumulated depreciation 32,567,646 2,821,603 (184,618) — 35,204,631 Net capital assets, being depreciated 36,951,215 (2,336,557) — — 34,614,658 Net capital assets $ 40,233,526 $ (147,495) $ (133,617) $ — $ 39,952,414 B. Changes in Capital Assets Used in Business -Type Activities Beginning Completed Ending Balance Additions Deletions Construction Balance Capital assets, not being depreciated Land $ 563,579 $ — $ — $ — $ 563,579 Construction in progress 6,707,373 1,280,438 — — 7,987,811 Total capital assets, not being depreciated 7,270,952 1,280,438 — — 8,551,390 Capital assets, being depreciated Buildings 4,845,700 — — — 4,845,700 Infrastructure 12,694,642 25,450 — — 12,720,092 Equipment 2,781,940 153,776 (33,896) — 2,901,820 Total capital assets, being depreciated 20,322,282 179,226 (33,896) — 20,467,612 Less accumulated depreciation on Buildings 3,508,115 88,912 — — 3,597,027 Infrastructure 9,423,731 173,582 — — 9,597,313 Equipment 2,133,621 82,707 (33,896) — 2,182,432 Total accumulated depreciation 15,065,467 345,201 (33,896) — 15,376,772 Net capital assets, being depreciated 5,256,815 (165,975) — — 5,090,840 Net capital assets $ 12,527,767 $ 1,114,463 $ — $ — $ 13,642,230 -45- NOTE 5 — CAPITAL ASSETS (CONTINUED) C. Depreciation Expense by Function Depreciation expense was charged to functions/programs of the City as follows: Governmental activities General government $ 201,050 Public safety 147,311 Streets and highways 1,896,979 Culture and recreation 576,263 Total depreciation expense — governmental activities $ 2,821,603 Business -type activities Water $ 183,673 Sewer 126,843 Storm water 34,685 Total depreciation expense — business -type activities $ 345,201 The City's commitment for uncompleted work at December 31, 2023 is $680,303. NOTE 6 — LONG-TERM LIABILITIES A. General Obligation Bonds Payable The City currently has the following general obligation bonds payable outstanding: Governmental activities 2013 General Obligation Fire Improvement Refunding Bonds 2017 General Obligation Capital Improvement Plan Bonds Total governmental activities Business -type activities 2020A G.O. Water Revenue Bonds Total bonds Original Issue Interest Rate $ 4,900,000 1.0-2.0% $ 6,000,000 2.7-3.5% $ 5,830,000 1.0-2.0% Maturity Balance — Date End of Year 2025 $ 165,075 2038 4,800,000 4,965,075 2036 5,145,000 $ 10,110,075 These bonds were issued to finance the acquisition and construction of major capital facilities and firefighting equipment. All bonds are backed by the full faith and credit of the City. Assets of the debt service fund, together with scheduled future ad valorem tax levies, are dedicated for the retirement of governmental activities bonds. Revenues of the Water Fund have been pledged to finance the payment for the outstanding business -type activity bonds. B. Revenue Pledged Future revenue pledged for the payment of water revenue bonds is as follows: Revenue Pledged Current Year Percent of Remaining Principal Pledged Use of Total Term of Principal and Interest Revenue Debt Issue Proceeds Type Debt Service Pledge and Interest Paid Received Water Revenue Bonds of 2020A Utility improvements Utility charges 100% 2020-2036 $ 5,608,371 $ 435,230 $ 1,459,121 -46- NOTE 6 - LONG-TERM LIABILITIES (CONTINUED) C. Other Long -Term Liabilities The City offers a number of benefits to its employees, including OPEB, pensions, and compensated absences. The details of these various benefit liabilities are discussed elsewhere in these notes. Such benefits are financed primarily from the General, Water, Sewer, and Storm Water Funds. City employees participate in two state-wide, cost -sharing, multiple -employer defined benefit pension plans administered by the PERA. The following is a summary of the net pension liabilities, deferred outflows and inflows of resources, and pension expense reported for these plans for the current year: Net Deferred Deferred Pension Outflows of Inflows of Pension Pension Plans Liabilities Resources Resources Expense PERA -GERF $ 1,867,690 $ 582,180 $ 606,904 $ 334,040 PERA - PEPFF 2,773,354 4,722,632 4,805,210 833,636 Total $ 4,641,044 $ 5,304,812 $ 5,412,114 $ 1,167,676 D. Minimum Debt Payments Minimum annual principal and interest payments to maturity for general obligation bonds are as follows: Governmental Activities Business -Type Activities Year Ending General Obligation Bonds G.O. Water Revenue Bonds December 31, Principal Interest Principal Interest 2024 $ 341,375 $ 132,858 $ 355,000 $ 76,172 2025 353,700 123,257 360,000 69,023 2026 280,000 114,590 370,000 61,723 2027 285,000 106,962 375,000 54,272 2028 295,000 99,133 385,000 46,672 2029-2033 1,585,000 371,059 2,025,000 125,199 2034-2038 1,825,000 139,750 1,275,000 30,310 Total $ 4,965,075 $ 1,087,609 $ 5,145,000 $ 463,371 E. Changes in Long -Term Liabilities Governmental activities G.O. bonds payable G.O. equipment certificates Total OPEB liability Net pension liability - PERA Compensated absences payable Total governmental activities Business -type activities G.O. water revenue bonds payable Bond premium Net pension liability - PERA Compensated absences payable Total business -type activities Total government -wide Beginning Ending Due Within Balance Additions Deletions Balance One Year $ 5,299,900 $ - $ 334,825 $ 4,965,075 $ 341,375 35,650 - 35,650 - - 744,500 382,547 198,558 928,489 97,148 9,982,227 1,458,220 7,336,738 4,103,709 - 635,642 402,597 400,676 637,563 478,172 16,697,919 2,243,364 8,306,447 10,634,836 916,695 5,495,000 - 350,000 5,145,000 355,000 235,324 - 18,102 217,222 - 807,007 74,254 343,926 537,335 - 113,245 82,271 86,894 108,622 81,467 6,650,576 156,525 798,922 6,008,179 436,467 $ 23,348,495 $ 2,399,889 $ 9,105,369 $ 16,643,015 $ 1,353,162 -47- NOTE 6 — LONG-TERM LIABILITIES (CONTINUED) F. Conduit Debt Obligations The City has issued private activity bonds to provide financial assistance to private sector entities for the acquisition and construction of industrial and commercial facilities deemed to be in the public interest. The bonds constitute special obligations of the City, payable solely from revenues of the projects pledged to the payment thereof. The bonds do not constitute a debt of the City and the City has no obligation for repayment. Accordingly, the bonds are not reported as liabilities in the City's financial statements. Bonds outstanding at December 31, 2023 are as follows: Bond Amount Description Outstanding Health Care Facility Revenue Note, Series 2019 Apple Tree Dental $ 2,462,366 Multifamily Housing Revenue Note, Series 2022A Villas of Mounds View 14,500,000 Multifamily Housing Revenue Note, Series 2023A Sherman Forbes Project 9,270,000 Multifamily Housing Revenue Note, Series 2023B Sherman Forbes Project 5,980,000 Educational Facilities Revenue Note, Series 2023A High School for Recording Arts Project 3,650,000 Educational Facilities Revenue Note, Series 2023B High School for Recording Arts Project 2,270,000 Total $ 38,132,366 NOTE 7 — NET POSITION/FUND BALANCES A. Net Investment in Capital Assets The government -wide Statement of Net Position at December 31, 2023 includes the City's net investment in capital assets, calculated as follows: Net investment in capital assets Capital assets Not depreciated Depreciated, net of accumulated depreciation Less capital -related long-term debt outstanding Less unamortized original issue premium Less capital -related accounts/contracts payable Total net investment in capital assets Governmental Business -Type Activities Activities Total $ 5,337,756 $ 8,551,390 $ 13,889,146 34,614,658 5,090,840 39,705,498 (4,965,075) (5,145,000) (10,110,075) — (217,222) (217,222) (179,851) (662,445) (842,296) $ 34,807,488 $ 7,617,563 $ 42,425,051 -48- NOTE 7 — NET POSITION/FUND BALANCES (CONTINUED) B. Governmental Fund Balance Classifications At December 31, 2023, a summary of the City's governmental fund balance classifications are as follows: Special Revenue Capital Projects Tax Increment Community Financing Vehicle and Special Street General EDA Center District No. 5 Equipment Projects Improvements Nonmajor Total Restricted Economic development $ — $ 1,429,697 $ — $ — $ — $ — $ — $ — $ 1,429,697 Tax increment — — — 45,226 — — — 601 45,827 Communications — — — — — — — 226,082 226,082 Public safety — — — — — — — 30,164 30,164 Parks and recreation — — — — — — — 76,189 76,189 Conservation — — — — — — — 32,306 32,306 Debt service — — — — — — — 413,745 413,745 Total restricted — 1,429,697 — 45,226 — — — 779,087 2,254,010 Assigned Levy reduction 2,047,160 — — — — — — — 2,047,160 Balance subsequent budget 976,000 — — — — — — — 976,000 Community center operations — — 318,133 — — — — — 318,133 Other capital projects — — — — 2,557,036 2,691,259 — — 5,248,295 Street reconstruction — — — — — — 1,286,625 — 1,286,625 Total assigned 3,023,160 — 318,133 — 2,557,036 2,691,259 1,286,625 — 9,876,213 Unassigned 5,528,190 — — — — — — — 5,528,190 Total $ 8,551,350 $ 1,429,697 $ 318,133 $ 45,226 $ 2,557,036 $ 2,691,259 $ 1,286,625 $ 779,087 $ 17,658,413 C. Minimum Fund Balance Policy The City Council has formally adopted a policy regarding the minimum unassigned fund balance for the General Fund. The policy establishes a minimum unassigned General Fund balance of between 35.0 percent and 50.0 percent of the subsequent year's budgeted revenues and transfers or a minimum five months of expenditures and transfers. At December 31, 2023, the unassigned fund balance of the General Fund was 60.7 percent of the subsequent year's budgeted revenues and transfers, compared to 62.5 percent for the prior year. -49- NOTE 8 — INTERFUND TRANSACTIONS Transfers are made in accordance with the budget or as approved by the City Council. Transfers are used to move restricted and unrestricted revenues from various funds to finance various programs that the government must account for in other funds in accordance with budgetary and statutory authorizations. Transfers to the Community Center Special Revenue Fund support operation of city recreation programs; transfers to the EDA Special Revenue Fund support economic development and business outreach; transfers to and from the Vehicle and Equipment Special Revenue Fund support equipment purchases; and transfers to the General Fund offset indirect costs. The General Fund also made transfers to finance current and future capital projects. The following is a summary of current year transfers: Fund Making Transfer Fund Receiving Transfer General Fund EDA Special Revenue Fund Community Center Special Revenue Fund Vehicle and Equipment Capital Projects Fund Special Projects Capital Projects Fund Street Improvement Capital Projects Fund TIF District No. 5 Special Revenue Fund Vehicle and Equipment Capital Projects Fund Water Fund Sewer Fund Storm Water Fund Street Light Fund Total EDA Special Revenue Fund Water Fund Storm Water Fund General Fund Vehicle and Equipment Capital Projects Fund General Fund Vehicle and Equipment Capital Projects Fund General Fund Vehicle and Equipment Capital Projects Fund General Fund Amount $ 61,000 350,000 300,000 1,030,620 1,500,000 3,241,620 83,197 82,500 37,500 120,000 90,542 80,000 170,542 90,542 52,000 142,542 9,351 33,000 42,351 3,213 $ 3,803,465 To the extent possible, interfund transactions are eliminated in the government -wide financial statements. -50- NOTE 9 — DEFINED BENEFIT PENSION PLANS — STATE-WIDE A. Plan Descriptions The City participates in the following cost -sharing, multiple -employer defined benefit pension plans administered by the Public Employees Retirement Association (PERA) of Minnesota. The PERA's defined benefit pension plans are established and administered in accordance with Minnesota Statutes, Chapters 353 and 356. The PERA's defined benefit pension plans are tax qualified plans under Section 401(a) of the IRC. 1. General Employees Retirement Fund (GERF) All full-time and certain part-time employees of the City are covered by the GERF. The GERF members belong to the Coordinated Plan. Coordinated Plan members are covered by Social Security. 2. Public Employees Police and Fire Fund (PEPFF) The Public Employees Police and Fire Fund (PEPFF), originally established for police officers and firefighters not covered by a local relief association, now covers all police officers and firefighters hired since 1980. Effective July 1, 1999, the PEPFF also covers police officers and firefighters belonging to local relief associations that elected to merge with and transfer assets and administration to the PERA. B. Benefits Provided The PERA provides retirement, disability, and death benefits. Benefit provisions are established by state statutes and can only be modified by the State Legislature. Vested, terminated employees who are entitled to benefits, but are not receiving them yet, are bound by the provisions in effect at the time they last terminated their public service. 1. GERF Benefits Benefits are based on a member's highest average salary for any five successive years of allowable service, age, and years of credit at termination of service. Two methods are used to compute benefits for the PERA's Coordinated Plan members. Members hired prior to July 1, 1989, receive the higher of Method 1 or Method 2 formulas. Only Method 2 is used for members hired after June 30, 1989. Under Method 1, the accrual rate for Coordinated Plan members is 1.2 percent for each of the first 10 years of service, and 1.7 percent for each additional year. Under Method 2, the accrual rate for Coordinated Plan members is 1.7 percent for all years of service. For members hired prior to July 1, 1989, a full annuity is available when age plus years of service equal 90, and normal retirement age is 65. For members hired on or after July 1, 1989, normal retirement age is the age for unreduced Social Security benefits capped at age 66. -51- NOTE 9 — DEFINED BENEFIT PENSION PLANS — STATE-WIDE (CONTINUED) Benefit increases are provided to benefit recipients each January. The post -retirement increase is equal to 50.0 percent of the cost of living adjustment (COLA) announced by the Social Security Administration, with a minimum increase of at least 1.0 percent and a maximum of 1.5 percent. Recipients that have been receiving the annuity or benefit for at least a full year as of the June 30 before the effective date of the increase, will receive the full increase. Recipients receiving the annuity or benefit for at least one month, but less than a full year as of the June 30 before the effective date of the increase, will receive a reduced prorated increase. In 2023, legislation repealed the statute delaying increases for members retiring before full retirement age. 2. PEPFF Benefits Benefits for the PEPFF members first hired after June 30, 2010 but before July 1, 2014, vest on a prorated basis from 50.0 percent after five years, up to 100.0 percent after 10 years of credited service. Benefits for the PEPFF members first hired after June 30, 2014, vest on a prorated basis from 50.0 percent after 10 years, up to 100.0 percent after 20 years of credited service. The annuity accrual rate is 3.0 percent of average salary for each year of service. For Police and Fire Plan members who were first hired prior to July 1, 1989, a full annuity is available when age plus years of service equal at least 90. Benefit increases are provided to benefit recipients each January. The post -retirement increase is fixed at 1.0 percent. Recipients that have been receiving the annuity or benefit for at least 36 months as of the June 30 before the effective date of the increase, will receive the full increase. Recipients receiving the annuity or benefit for at least 25 months, but less than 36 months as of the June 30 before the effective date of the increase, will receive a reduced prorated increase. In 2023, the Legislature allocated funding for a one-time lump -sum payment to the General Employee and Police and Fire Plan benefit recipients. Eligibility criteria and the payment amount is specified in statute. The one-time payment is noncompounding towards future benefits. C. Contributions Minnesota Statutes, Chapter 353 sets the rates for employer and employee contributions. Contribution rates can only be modified by the State Legislature. 1. GERF Contributions Coordinated Plan members were required to contribute 6.50 percent of their annual covered salary in fiscal year 2023, and the City was required to contribute 7.50 percent for Coordinated Plan members. The City's contributions to the GERF for the year ended December 31, 2023, were $205,124. The City's contributions were equal to the required contributions as set by state statutes. 2. PEPFF Contributions Police and Fire Plan members were required to contribute 11.80 percent of their annual covered salary in fiscal year 2023, and the City was required to contribute 17.70 percent for Police and Fire Plan members. The City's contributions to the PEPFF for the year ended December 31, 2023, were $369,861. The City's contributions were equal to the required contributions as set by state statutes. -52- NOTE 9 — DEFINED BENEFIT PENSION PLANS — STATE-WIDE (CONTINUED) D. Pension Costs 1. GERF Pension Costs At December 31, 2023, the City reported a liability of $1,867,690 for its proportionate share of the GERF's net pension liability. The City's net pension liability reflected a reduction, due to the state of Minnesota's contribution of $16.0 million. The state of Minnesota is considered a nonemployer contributing entity and the state's contribution meets the definition of a special funding situation. The state of Minnesota's proportionate share of the net pension liability associated with the City totaled $51,455. The net pension liability was measured as of June 30, 2023, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of that date. The City's proportionate share of the net pension liability was based on the City's contributions received by the PERA during the measurement period for employer payroll paid dates from July 1, 2022 through June 30, 2023, relative to the total employer contributions received from all of the PERA's participating employers. The City's proportionate share was 0.0334 percent at the end of the measurement period and 0.0348 percent for the beginning of the period. The amount recognized by the City as its proportionate share of the net pension liability, the direct aid, and total portion of the net pension liability that was associated with the City were as follows: City's proportionate share of the net pension liability $ 1,867,690 State's proportionate share of the net pension liability associated with the City 51,455 Total $ 1,919,145 For the year ended December 31, 2023, the City recognized pension expense of $333,809 for its proportionate share of the GERF's pension expense. In addition, the City recognized an additional $231 as pension expense (and grant revenue) for its proportionate share of the state of Minnesota's contribution of $16.0 million to the GERF. At December 31, 2023, the City reported its proportionate share of the GERF's deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: Differences between expected and actual economic experience Changes in actuarial assumptions Net collective difference between projected and actual investment earnings Changes in proportion Contributions paid to the PERA subsequent to the measurement date Total Deferred Deferred Outflows Inflows of Resources of Resources 61,953 $ 11,826 279,385 511,918 6,742 — 129,512 83,160 104,588 — $ 582,180 $ 606,904 -53- NOTE 9 — DEFINED BENEFIT PENSION PLANS — STATE-WIDE (CONTINUED) A total of $104,588 reported as deferred outflows of resources related to pensions resulting from city contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ending December 31, 2024. Other amounts reported as deferred outflows and deferred inflows of resources related to pensions will be recognized in pension expense as follows: Pension Year Ending Expense December 31, Amount 2024 $ 111,341 2025 $ (226,044) 2026 $ 25,914 2027 $ (40,523) 2. PEPFF Pension Costs At December 31, 2023, the City reported a liability of $2,773,354 for its proportionate share of the PEPFF's net pension liability. The net pension liability was measured as of June 30, 2023, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of that date. The City's proportionate share of the net pension liability was based on the City's contributions received by the PERA during the measurement period for employer payroll paid dates from July 1, 2022 through June 30, 2023, relative to the total employer contributions received from all of the PERA's participating employers. The City's proportionate share was 0.1606 percent at the end of the measurement period and 0.1846 percent for the beginning of the period. The state of Minnesota contributed $18.0 million to the PEPFF in the plan fiscal year ended June 30, 2023. The contribution consisted of $9.0 million in direct state aid that meets the definition of a special funding situation and $9.0 million in supplemental state aid that does not meet the definition of a special funding situation. The $9.0 million direct state aid was paid on October 1, 2022. Thereafter, by October 1 of each year, the state will pay $9.0 million to the PEPFF until full funding is reached or July 1, 2048, whichever is earlier. The $9.0 million in supplemental state aid will continue until the fund is 90.0 percent funded, or until the State Patrol Plan (administered by the Minnesota State Retirement System) is 90.0 percent funded, whichever occurs later. The state of Minnesota's proportionate share of the net pension liability associated with the City totaled $111,733. The amount recognized by the City as its proportionate share of the net pension liability, the direct aid, and total portion of the net pension liability that was associated with the City were as follows: City's proportionate share of the net pension liability $ 2,773,354 State's proportionate share of the net pension liability associated with the City 111,733 Total $ 2,885,087 -54- NOTE 9 — DEFINED BENEFIT PENSION PLANS — STATE-WIDE (CONTINUED) The state of Minnesota is included as a nonemployer contributing entity in the Police and Fire Retirement Plan Schedule of Employer Allocations and Schedule of Pension Amounts by Employer, Current Reporting Period Only (pension allocation schedules) for the $9.0 million in direct state aid. Police and Fire Plan employers need to recognize their proportionate share of the state of Minnesota's pension expense (and grant revenue) under GASB 68 special funding situation accounting and financial reporting requirements. For the year ended December 31, 2023, the City recognized pension expense of $840,366 for its proportionate share of the Police and Fire Plan's pension expense. The City recognized $6,730 as a reduction of grant revenue and pension expense for its proportionate share of the state of Minnesota's pension expense for the contribution of $9.0 million to the PEPFF. The state of Minnesota is not included as a nonemployer contributing entity in the Police and Fire Pension Plan pension allocation schedules for the $9.0 million in supplemental state aid. The City recognized $14,454 for the year ended December 31, 2023 as revenue and an offsetting reduction of net pension liability for its proportionate share of the state of Minnesota's on -behalf contributions to the PEPFF. At December 31, 2023, the City reported its proportionate share of the PEPFF's deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: Differences between expected and actual economic experience Changes in actuarial assumptions Net collective difference between projected and actual investment earnings Changes in proportion Contributions paid to the PERA subsequent to the measurement date Total Deferred Deferred Outflows Inflows of Resources of Resources $ 803,940 $ — 3,620,906 3,900,488 — 22,321 113,002 882,401 184,784 — $ 4,722,632 $ 4,805,210 A total of $184,784 reported as deferred outflows of resources related to pensions resulting from city contributions subsequent to the measurement date that will be recognized as a reduction of the net pension liability in the year ending December 31, 2024. Other amounts reported as deferred outflows and deferred inflows of resources related to pensions will be recognized in pension expense as follows: Pension Year Ending Expense December 31, Amount 2024 $ 133,374 2025 $ 9,518 2026 $ 709,547 2027 $ (257,652) 2028 $ (862,149) NS2 NOTE 9 — DEFINED BENEFIT PENSION PLANS — STATE-WIDE (CONTINUED) E. Long -Term Expected Return on Investments The Minnesota State Board of Investment, which manages the investments of the PERA, prepares an analysis of the reasonableness on a regular basis of the long-term expected rate of return using a building-block method in which best -estimate ranges of expected future rates of return are developed for each major asset class. These ranges are combined to produce an expected long-term rate of return by weighting the expected future rates of return by the target asset allocation percentages. The target allocation and best -estimates of geometric real rates of return for each major asset class are summarized in the following table: Asset Class Domestic equity International equity Fixed income Private markets Total F. Actuarial Methods and Assumptions Target Long -Term Expected Allocation Real Rate of Return 33.50 % 5.10 % 16.50 5.30 % 25.00 0.75 % 25.00 5.90 % 100.00 % The total pension liability in the June 30, 2023, actuarial valuation was determined using an individual entry -age normal actuarial cost method. The long-term rate of return on pension plan investments used in the determination of the total liability is 7.00 percent. This assumption is based on a review of inflation and investments return assumptions from a number of national investment consulting firms. The review provided a range of return investment return rates deemed to be reasonable by the actuary. An investment return of 7.00 percent was deemed to be within that range of reasonableness for financial reporting purposes. Inflation is assumed to be 2.25 percent for the General Employees Plan and the Police and Fire Plan. Benefit increases after retirement are assumed to be 1.25 percent for the General Employees Plan and 1.00 percent for the Police and Fire Plan. Salary growth assumptions in the General Employees Plan range in annual increments from 10.25 percent after one year of service to 3.00 percent after 27 years of service. In the Police and Fire Plan, salary growth assumptions range from 11.75 percent after one year of service to 3.00 percent after 24 years of service. Mortality rates for the General Employees Plan are based on the Pub-2010 General Employee Mortality Table. Mortality rates for the Police and Fire Plan are based on the Pub-2010 Public Safety Employee Mortality tables. The tables are adjusted slightly to fit the PERA's experience. Actuarial assumptions for the General Employees Plan are reviewed every four years. The most recent four-year experience study for the General Employees Plan was completed in 2022. The assumption changes were adopted by the Board and became effective with the July 1, 2023 actuarial valuation. The most recent four-year experience study for the Police and Fire Plan was completed in 2020, adopted by the Board, and became effective with the July 1, 2021 actuarial valuation. NOTE 9 — DEFINED BENEFIT PENSION PLANS — STATE-WIDE (CONTINUED) The following changes in actuarial assumptions and plan provisions occurred in 2023: 1. GERF CHANGES IN ACTUARIAL ASSUMPTIONS • The investment return assumption and single discount rate were changed from 6.50 percent to 7.00 percent. CHANGES IN PLAN PROVISIONS • An additional one-time direct state aid contribution of $170.1 million will be contributed to the Plan on October 1, 2023. • The vesting period of those hired after June 30, 2010, was changed from five years of allowable service to three years of allowable service. • The benefit increase delay for early retirements on or after January 1, 2024, was eliminated. • A one-time, noncompounding benefit increase of 2.50 percent minus the actual 2024 adjustment will be payable in a lump sum for calendar year 2024 by March 31, 2024. 2. PEPFF CHANGES IN ACTUARIAL ASSUMPTIONS • The investment return assumption was changed from 6.50 percent to 7.00 percent. • The single discount rate changed from 5.40 percent to 7.00 percent. CHANGES IN PLAN PROVISIONS • Additional one-time direct state aid contribution of $19.4 million will be contributed to the Plan on October 1, 2023. • Vesting requirement for new hires after June 30, 2014, was changed from a graded 20-year vesting schedule to a graded 10-year vesting schedule, with 50.00 percent vesting after five years, increasing incrementally to 100.00 percent after 10 years. • A one-time, noncompounding benefit increase of 3.00 percent will be payable in a lump sum for calendar year 2024 by March 31, 2024. • Psychological treatment is required effective July 1, 2023, prior to approval for a duty disability benefit for a psychological condition relating to the member's occupation. • The total and permanent duty disability benefit was increased, effective July 1, 2023. G. Discount Rate The discount rate used to measure the total pension liability in 2023 was 7.00 percent. The projection of cash flows used to determine the discount rate assumed that contributions from plan members and employers will be made at rates set in Minnesota Statutes. Based on these assumptions, the fiduciary net position of the General Employees Fund and the Police and Fire Fund were projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability. sire NOTE 9 — DEFINED BENEFIT PENSION PLANS — STATE-WIDE (CONTINUED) H. Pension Liability Sensitivity The following table presents the City's proportionate share of the net pension liability for all plans it participates in, calculated using the discount rate disclosed on the preceding page, as well as what the City's proportionate share of the net pension liability would be if it were calculated using a discount rate 1 percentage point lower or 1 percentage point higher than the current discount rate: 1% Decrease in Current 1% Increase in Discount Rate Discount Rate Discount Rate (6.00%) (7.00%) (8.00%) The City's proportionate share of the GERF net pension liability $ 3,304,095 $ 1,867,690 $ 686,194 The City's proportionate share of the PEPFF net pension liability $ 5,502,663 $ 2,773,354 $ 529,495 I. Pension Plan Fiduciary Net Position Detailed information about each pension plan's fiduciary net position is available in a separately -issued PERA financial report that includes financial statements and required supplementary information. That report may be obtained on the internet at www.mnpera.org. Q1111I*Elm 71MWQ10ZK1R11Y91.118Y113en9Kiel Councilmembers of the City are covered by the Public Employees Defined Contribution Plan (PEDCP), a multiple -employer deferred compensation plan administered by the PERA. The PEDCP is a tax qualified plan under Section 401(a) of the IRC, and all contributions by or on behalf of employees are tax deferred until time of withdrawal. Plan benefits depend solely on amounts contributed to the plan plus investment earnings, less administrative expenses. Minnesota Statutes, Chapter 353D.03, specifies plan provisions, including the employee and employer contribution rates for those qualified personnel who elect to participate. An eligible elected official who decides to participate contributes 5.00 percent of their salary, which is matched by the elected official's employer. For ambulance service personnel, employer contributions are determined by the employer, and for salaried employees, contributions must be a fixed percentage of salary. Employer contributions for volunteer personnel may be a unit value for each call or period of alert duty. Employees who are paid for their services may elect to make member contributions in an amount not to exceed the employer share. Employer and employee contributions are combined and used to purchase shares in one or more of the seven accounts of the Minnesota Supplemental Investment Fund. For administering the plan, the PERA receives 2.00 percent of employer contributions and 25 hundredths of 1.00 percent (0.25 percent) of the assets in each member's account annually. Total contributions made by the City during fiscal year 2023 were: Required Rate Contribution Amount Percentage of Covered Payroll for Employees Employee Employer Employee Employer and Employers $ 697 $ 697 5.00% 5.00% 5.00% &*2 NOTE II — OTHER POST -EMPLOYMENT BENEFITS (OPEB) PLAN A. Plan Description The City provides post -employment benefits to certain eligible employees through the City's OPEB Plan, a single -employer defined benefit plan administered by the City. All post -employment benefits are based on contractual agreements with employee groups. These contractual agreements do not include any specific contribution or funding requirements. The Plan does not issue a publicly available financial report. No plan assets are accumulated in a trust that meets the criteria in paragraph 4 of GASB Statement No. 75. B. Benefits Provided All retirees of the City upon retirement have the option under state law to continue their medical insurance coverage through the City from the time retirement until the employee reaches the age of eligibility for Medicare. For members of all employee groups, the retiree must pay the full premium to continue coverage for the medical and dental insurance. Per state statutes, the City is also required to contribute toward the cost of continued health insurance coverage for officers and firefighters disabled or killed in the line of duty. The City is legally required to include any retirees for whom it provides health insurance coverage in the same insurance pool as its active employees until the retiree reaches Medicare eligibility, whether the premiums are paid by the City or the retiree. Consequently, participating retirees are considered to receive a secondary benefit known as an `implicit rate subsidy.' This benefit relates to the assumption that the retiree is receiving a more favorable premium rate than they would otherwise be able to obtain if purchasing insurance on their own, due to being included in the same pool with the City's younger and statistically healthier active employees. C. Contributions The required contribution is based on projected pay-as-you-go financing requirements, with additional amounts to prefund benefits as determined periodically by the City. The City's current year required pay-as-you-go contributions to finance the benefits described in the previous section totaled $97,148. D. Membership Membership in the plan consisted of the following as of the latest actuarial valuation: Retirees and beneficiaries receiving benefits 4 Active plan members 53 Total members 57 E. Total OPEB Liability of the City The City's total OPEB liability of $928,489 as of year-end was measured as of January 1, 2023 and was determined by an actuarial valuation as of January 1, 2022. S&I NOTE 11— OTHER POST -EMPLOYMENT BENEFITS (OPEB) PLAN (CONTINUED) F. Actuarial Methods and Assumptions The total OPEB liability was determined using the following actuarial assumptions, applied to all periods included in the measurement, unless otherwise specified: Discount rate 4.00% 20-year municipal bond yield 4.00% Inflation rate 2.50% Healthcare cost trend rate 6.25%, grading to 5.00% over 5 year and then to 4.00% over the next 48 years The actuarial assumptions used in the latest valuation were based on those used to value pension liabilities for Minnesota city employees. The state pension plans base their assumptions on periodic experience studies. Economic assumptions are based on input from a variety of published sources of historical and projected future financial data. Each assumption was reviewed for reasonableness with the source information, as well as for consistency with the other economic assumptions. Since the plan is not funded by an irrevocable trust, the discount rate is equal to the 20-year municipal bond yield rate of 4.00 percent, which was set by considering published rate information for 20-year high -quality, tax-exempt, general obligation municipal bonds as of the measurement date. Mortality rates were based on the Pub-2010 Public Retirement Plans Headcount -Weighted Mortality Tables (General, Safety) with MP-2021 Generational Improvement Scale. G. Changes in the Total OPEB Liability Total OPEB liability — beginning balance Total OPEB Liability 744,500 Service cost 43,933 Interest 15,138 Difference between expected and actual experience 323,476 Changes in assumptions (135,166) Benefit payments (63,392) Total net changes 183,989 Total OPEB liability — ending balance $ 928,489 Assumption changes since the prior measurement date include the following: • The discount rate was changed from 2.00 percent 4.00 percent. • The inflation rate was changed from 2.00 percent to 2.50 percent. C.112 NOTE 11— OTHER POST -EMPLOYMENT BENEFITS (OPEB) PLAN (CONTINUED) H. Total OPEB Liability Sensitivity to Discount and Healthcare Cost Trend Rate Changes The following presents the total OPEB liability of the City, as well as what the City's total OPEB liability would be if it were calculated using a discount rate that is 1 percentage point lower or 1 percentage point higher than the current discount rate: 1% Decrease in Current 1% Increase in Discount Rate Discount Rate Discount Rate OPEB discount rate 3.00% 4.00% 5.00% Total OPEB liability $ 993,483 $ 928,489 $ 868,535 The following presents the total OPEB liability of the City, as well as what the City's total OPEB liability would be if it were calculated using healthcare cost trend rates that are 1 percentage point lower or 1 percentage point higher than the current healthcare cost trend rates: 1 % Decrease in Current 1 % Increase in Healthcare Cost Healthcare Cost Healthcare Cost Trend Rate Trend Rate Trend Rate OPEB healthcare cost trend rate 5.25% grading to 4.00% over 6.25% grading to 5.00% over 7.25% grading to 6.00% over 5 years, then to 3.00% 5 years, then to 4.00% 5 years, then to 5.00% over the next 48 years over the next 48 years over the next 48 years Total OPEB liability $ 843,286 $ 928,489 $ 1,028,013 I. OPEB Expense and Related Deferred Outflows of Resources and Deferred Inflows of Resources For the current year ended, the City recognized OPEB expense of $79,994. As of year-end, the City reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources: Differences between expected and actual economic experience Changes in actuarial assumptions Contributions paid subsequent to the measurement date Total Deferred Deferred Outflows Inflows of Resources of Resources $ 287,534 $ - - 120,147 97,148 — $ 384,682 $ 120,147 A total of $97,148 reported as deferred outflows of resources related to OPEB resulting from city contributions subsequent to the measurement date will be recognized as a reduction of the total OPEB liability in the year ending December 31, 2024. Other amounts reported as deferred outflows and inflows of resources related to the plan will be recognized in pension expense as follows: Pension Year Ending Expense December 31, Amount 2024 $ 20,923 2025 $ 20,923 2026 $ 20,923 2027 $ 20,923 2028 $ 20,923 Thereafter $ 62,772 -61- NOTE 12 — FLEXIBLE BENEFITS PLAN The City has a flexible benefit plan that is classified as a "cafeteria plan" (the Plan) under § 125 of the IRC. All full-time employees of the City are eligible. Eligible employees can elect to participate by contributing pretax dollars withheld from payroll checks to the Plan for health and dental insurance, medical expenses, and dependent care benefits. Payments are made from the plan to participating employees upon submitting a request for reimbursement of eligible expenses actually incurred by the participant. Before the beginning of the Plan year, which is from January 1 to December 31, each participant designates a total amount of pretax dollars to be contributed to the Plan during the year. At December 31, the City is contingently liable for claims against the total amount of participant's annual contributions to the plan, whether or not such contributions have been made. An independent contractor serves as trustee and handles all plan record keeping. Employee contributions are included as personal services expenditures in the funds the employee is charged to. All property of the Plan and income attributable to that property is solely the property of the City subject to the claims of the City's general creditors. Participants' rights under the Plan are equal to those of general creditors of the City in an amount equal to the eligible healthcare and dependent care expenses incurred by the participants. The City believes that it is unlikely that it will use the assets to satisfy the claims of general creditors in the future. NOTE 13 — TAX ABATEMENT AGREEMENTS The City, in order to spur economic development and redevelopment will enter into private development and redevelopment agreements to encourage a developer to construct, expand, or improve new or existing properties and buildings or clean-up and redevelop blighted areas. These agreements may in substance be a tax abatement but will depend on their individual circumstances. The City currently has two agreements that would be considered a tax abatement under GASB Statement No. 77. In 2018, the City entered into a development agreement with Boulevard Apartments, Limited Partnership to construct a 60-unit workforce rental building. This site was previously two parcels of tax forfeited land and two residential parcels. The City will abate $546,000 of the incremental taxes received through the execution of a tax increment revenue note to be retired over 25 years or sooner. In 2005, the City entered into a development agreement with Medtronic, Inc. to purchase land held by the City and construct a corporate campus on the site. The site was previously a golf course owned by the City. The City used an economic development vehicle known as tax increment financing whereby tax increment revenue is generated on the incremental increase in value above a base value established on the date that the tax increment district is created. The City will abate 95 percent of the incremental taxes received through execution of a tax increment revenue note to be retired over the life of the district with district statutory decertification to occur in 2033 or sooner if the revenue note is retired. The City is authorized to create a tax increment financing plan under Minnesota Statute 469.175. The criteria that must be met under the statute are that, in the opinion of the municipality: • The proposed development or redevelopment would not reasonably be expected to occur solely through private investment within the reasonably foreseeable future. • The increased market value of the site that could reasonably be expected to occur without the use of tax increment financing would be less than the increase in the market value estimated to result from the proposed development after subtracting the present value of the projected tax increments for the maximum duration of the district permitted by the plan. The requirements of this item do not apply if the district is a housing district. Irew NOTE 13 — TAX ABATEMENT AGREEMENTS (CONTINUED) • The tax increment financing plan conforms to the general plan for the development or redevelopment of the municipality as a whole. The tax increment financing plan will afford maximum opportunity, consistent with the sound needs of the municipality as a whole, for the development or redevelopment of the project by private enterprise. The developer (Boulevard Apartments, LP) agreed to a number of restrictive covenants related to income limitations for residents of the rental building and is required to submit a report on compliance annually by January 31. The developer is in compliance. The City rebated $90,765 to retire the revenue note in 2023. The outstanding balance on the note at year-end was approximately $434,000. The developer (Medtronic, Inc.) agreed to the material requirements to construct a minimum of 1.2 million square feet of office and laboratory space and employ a minimum of 1,500 employees at an average of $34 per hour within two years of completion of the corporate campus and cause the continuous operation of the facility for five years after issuance of a certificate of occupancy. The developer has complied with all the requirements. The City rebated $2,498,348 to retire the revenue note in 2023. The outstanding balance on the note at year-end was approximately $16,214,000. The amount outstanding on these abatement notes are not included in long-term debt because the nature of the note in that repayment is required only if sufficient tax increments are received. The City's position is that these are obligations to assign future and uncertain revenue sources and, as such, is not actual debt in substance. NOTE 14 — COMMITMENTS AND CONTINGENCIES A. Federal and State Revenues Amounts received or receivable from federal and state agencies are subject to agency audit and adjustment. Any disallowed claims, including amounts already collected, may constitute a liability of the applicable funds. The amount, if any, of claims which may be disallowed by the grantor agencies cannot be determined at this time, although the City expects such amounts, if any, to be immaterial. B. Legal Claims The City has the usual and customary type of miscellaneous legal claims pending at year-end. Although the outcome of these lawsuits is not presently determinable, the City's management believes that the City will not incur any material monetary loss resulting from these claims. No loss has been recorded on the City's financial statements relating to these claims. C. Tax Increment Districts The City's tax increment districts are subject to review by the Minnesota Office of the State Auditor. 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 would have a material effect on the financial statements. IrM! THIS PAGE INTENTIONALLY LEFT BLANK REQUIRED SUPPLEMENTARY INFORMATION CITY OF MOUNDS VIEW PERA — General Employees Retirement Fund Schedule of City's and Nonemployer Proportionate Share of Net Pension Liability Year Ended December 31, 2023 Proportionate Share of the City's Net Pension Proportionate Liability and City's Share of the the City's Proportionate Plan Fiduciary State of Share of the Share of the Net Position City's City's Minnesota's State of Net Pension as a PERA Fiscal Proportion Proportionate Proportionate Minnesota's Liability as a Percentage Year -End Date of the Net Share of the Share of the Share of the City's Percentage of of the Total City Fiscal (Measurement Pension Net Pension Net Pension Net Pension Covered Covered Pension Year -End Date Date) Liability Liability Liability Liability Payroll Payroll Liability 12/31/2015 06/30/2015 0.0325% $ 1,684,318 $ — $ 1,684,318 $ 1,910,660 88.15% 78.20% 12/31/2016 06/30/2016 0.0320% $ 2,598,241 $ 33,915 $ 2,632,156 $ 1,985,281 130.88% 68.90% 12/31/2017 06/30/2017 0.0302% $ 1,927,948 $ 24,234 $ 1,952,182 $ 1,944,862 99.13% 75.90% 12/31/2018 06/30/2018 0.0267% $ 1,481,207 $ 48,629 $ 1,529,836 $ 1,794,854 82.53% 79.50% 12/31/2019 06/30/2019 0.0289% $ 1,597,817 $ 49,665 $ 1,647,482 $ 2,045,469 78.11% 80.20% 12/31/2020 06/30/2020 0.0279% $ 1,672,732 $ 51,652 $ 1,724,384 $ 1,989,399 84.08% 79.10% 12/31/2021 06/30/2021 0.0307% $ 1,311,028 $ 40,115 $ 1,351,143 $ 2,208,105 59.37% 87.00% 12/31/2022 06/30/2022 0.0348% $ 2,756,171 $ 80,757 $ 2,836,928 $ 2,605,367 105.79% 76.70% 12/31/2023 06/30/2023 0.0334% $ 1,867,690 $ 51,455 $ 1,919,145 $ 2,653,639 70.38% 83.10% PERA — General Employees Retirement Fund Schedule of City Contributions Year Ended December 31, 2023 City Fiscal Year -End Date Statutorily Required Contributions Contributions in Relation to the Statutorily Required Contributions Contribution Deficiency (Excess) Covered Payroll Contributions as a Percentage of Covered Payroll 12/31/2015 $ 145,092 $ 145,092 $ — $ 1,934,560 7.50% 12/31/2016 $ 147,699 $ 147,699 $ — $ 1,969,324 7.50% 12/31/2017 $ 139,833 $ 139,833 $ — $ 1,864,442 7.50% 12/31/2018 $ 142,769 $ 142,769 $ — $ 1,903,591 7.50% 12/31/2019 $ 152,838 $ 152,838 $ — $ 2,037,843 7.50% 12/31/2020 $ 160,346 $ 160,346 $ — $ 2,137,943 7.50% 12/31/2021 $ 179,261 $ 179,261 $ — $ 2,390,141 7.50% 12/31/2022 $ 194,901 $ 194,901 $ — $ 2,598,681 7.50% 12/31/2023 $ 205,124 $ 205,124 $ — $ 2,734,980 7.50% Note: The City implemented GASB Statement No. 68 in fiscal 2015 (using a June 30, 2015 measurement date). This schedule is intended to present 10-year trend information. Additional years will be added as they become available. -64- CITY OF MOUNDS VIEW PERA — Public Employees Police and Fire Fund Schedule of City's and Nonemployer Proportionate Share of Net Pension Liability Year Ended December 31, 2023 Proportionate Share of the City's Net Pension Proportionate Liability and City's Share of the the City's Proportionate Plan Fiduciary State of Share of the Share of the Net Position City's City's Minnesota's State of Net Pension as a PERA Fiscal Proportion Proportionate Proportionate Minnesota's Liability as a Percentage Year -End Date of the Net Share of the Share of the Share of the City's Percentage of of the Total City Fiscal (Measurement Pension Net Pension Net Pension Net Pension Covered Covered Pension Year -End Date Date) Liability Liability Liability Liability Payroll Payroll Liability 12/31/2015 06/30/2015 0.1570% $ 1,783,887 $ — $ 1,783,887 $ 1,440,337 123.85% 86.60% 12/31/2016 06/30/2016 0.1590% $ 6,380,947 $ — $ 6,380,947 $ 1,533,300 416.16% 63.90% 12/31/2017 06/30/2017 0.1510% $ 2,038,680 $ — $ 2,038,680 $ 1,545,377 131.92% 85.40% 12/31/2018 06/30/2018 0.1565% $ 1,668,130 $ — $ 1,668,130 $ 1,694,461 98.45% 88.80% 12/31/2019 06/30/2019 0.1727% $ 1,838,567 $ — $ 1,838,567 $ 1,819,880 101.03% 89.30% 12/31/2020 06/30/2020 0.1693% $ 2,231,556 $ 52,575 $ 2,284,131 $ 1,911,207 116.76% 87.20% 12/31/2021 06/30/2021 0.1731% $ 1,336,148 $ 60,075 $ 1,396,223 $ 2,046,371 65.29% 93.70% 12/31/2022 06/30/2022 0.1846% $ 8,033,063 $ 350,994 $ 8,384,057 $ 2,226,856 360.74% 70.50% 12/31/2023 06/30/2023 0.1606% $ 2,773,354 $ 111,733 $ 2,885,087 $ 2,125,096 130.50% 86.50% PERA — Public Employees Police and Fire Fund Schedule of City Contributions Year Ended December 31, 2023 City Fiscal Year -End Date Statutorily Required Contributions Contributions in Relation to the Statutorily Required Contributions Contribution Deficiency (Excess) Covered Payroll Contributions as a Percentage of Covered Payroll 12/31/2015 $ 244,551 $ 244,551 $ — $ 1,509,576 16.20% 12/31/2016 $ 246,897 $ 246,897 $ — $ 1,524,057 16.20% 12/31/2017 $ 258,079 $ 258,079 $ — $ 1,593,084 16.20% 12/31/2018 $ 279,204 $ 279,204 $ — $ 1,723,481 16.20% 12/31/2019 $ 322,054 $ 322,054 $ — $ 1,900,022 16.95% 12/31/2020 $ 358,581 $ 358,581 $ — $ 2,025,880 17.70% 12/31/2021 $ 375,790 $ 375,790 $ — $ 2,123,108 17.70% 12/31/2022 $ 381,542 $ 381,542 $ — $ 2,155,605 17.70% 12/31/2023 $ 369,861 $ 369,861 $ — $ 2,089,607 17.70% Note: The City implemented GASB Statement No. 68 in fiscal 2015 (using a June 30, 2015 measurement date). This schedule is intended to present 10-year trend information. Additional years will be added as they become available. -65- CITY OF MOUNDS VIEW Other Post -Employment Benefits Plan Schedule of Changes in the City's Total OPEB Liability and Related Ratios Year Ended December 31, 2023 City fiscal year-end date Measurement date Total OPEB liability Prior year service cost and other adjustments Service cost Interest Differences between expected and actual experience Changes in assumptions Benefit payments Net change in total OPEB liability Total OPEB liability — beginning balance Total OPEB liability — ending balance Covered -employee payroll Total OPEB liability as a percentage of covered -employee payroll Fiscal Year December 31, 2022 2023 2021 2022 $ 719,556 $ — 60,796 43,933 15,099 15,138 — 323,476 — (135,166) (50,951) (63,392) 744,500 183,989 — 744,500 $ 744,500 $ 928,489 $ 4,538,061 $ 4,565,968 16.41% 20.33% Note 1: The City has not established a trust fund to finance GASB Statement No. 75-related benefits. Note 2: The City's obligation for other post -employment benefits was immaterial prior to 2022, with their ability to utilize age adjusted premiums. The City was required to utilize community rated blended premiums in fiscal 2022, requiring the implementation of GASB Statement No. 75. This schedule is intended to present 10-year trend information. Additional years will be added as they become available. -66- CITY OF MOUNDS VIEW Notes to Required Supplementary Information December 31, 2023 PERA — GENERAL EMPLOYEES RETIREMENT FUND 2023 CHANGES IN ACTUARIAL ASSUMPTIONS • The investment return assumption and single discount rate were changed from 6.50 percent to 7.00 percent. 2023 CHANGES IN PLAN PROVISIONS • An additional one-time direct state aid contribution of $170.1 million will be contributed to the Plan on October 1, 2023. • The vesting period of those hired after June 30, 2010, was changed from five years of allowable service to three years of allowable service. • The benefit increase delay for early retirements on or after January 1, 2024, was eliminated. • A one-time, noncompounding benefit increase of 2.50 percent minus the actual 2024 adjustment will be payable in a lump sum for calendar year 2024 by March 31, 2024. 2022 CHANGES IN ACTUARIAL ASSUMPTIONS • The mortality improvement scale was changed from Scale MP-2020 to Scale MP-2021. 2021 CHANGES IN ACTUARIAL ASSUMPTIONS The investment return and single discount rates were changed from 7.50 percent to 6.50 percent, for financial reporting purposes. The mortality improvement scale was changed from Scale MP-2019 to Scale MP-2020. 2020 CHANGES IN ACTUARIAL ASSUMPTIONS • The price inflation assumption was decreased from 2.50 percent to 2.25 percent. • The payroll growth assumption was decreased from 3.25 percent to 3.00 percent. • Assumed salary increase rates were changed as recommended in the June 30, 2019 experience study. The net effect is assumed rates that average 0.25 percent less than previous rates. • Assumed rates of retirement were changed as recommended in the June 30, 2019 experience study. The changes result in more unreduced (normal) retirements and slightly fewer Rule of 90 and early retirements. • Assumed rates of termination were changed as recommended in the June 30, 2019 experience study. The new rates are based on service and are generally lower than the previous rates for years two through five, and slightly higher thereafter. • Assumed rates of disability were changed as recommended in the June 30, 2019 experience study. The change results in fewer predicted disability retirements for males and females. • The base mortality table for healthy annuitants and employees was changed from the RP-2014 Table to the Pub-2010 General Mortality Table, with adjustments. The base mortality table for disabled annuitants was changed from the RP-2014 Disabled Annuitant Mortality Table to the Pub-2010 General/Teacher Disabled Annuitant Mortality Table, with adjustments. • The mortality improvement scale was changed from MP-2018 to MP-2019. • The assumed spouse age difference was changed from two years older for females to one year older. • The assumed number of married male new retirees electing the 100.00 percent joint and survivor option changed from 35.00 percent to 45.00 percent. The assumed number of married female new retirees electing the 100.00 percent joint and survivor option changed from 15.00 percent to 30.00 percent. The corresponding number of married new retirees electing the life annuity option was adjusted accordingly. C.1/! CITY OF MOUNDS VIEW Notes to Required Supplementary Information (continued) December 31, 2023 PERA — GENERAL EMPLOYEES RETIREMENT FUND (CONTINUED) 2020 CHANGES IN PLAN PROVISIONS Augmentation for current privatized members was reduced to 2.00 percent for the period July 1, 2020 through December 31, 2023, and zero percent thereafter. Augmentation was eliminated for privatizations occurring after June 30, 2020. 2019 CHANGES IN ACTUARIAL ASSUMPTIONS • The mortality projection scale was changed from MP-2017 to MP-2018. 2019 CHANGES IN PLAN PROVISIONS • The employer supplemental contribution was changed prospectively, decreasing from $31.0 million to $21.0 million per year. The state's special funding contribution was changed prospectively, requiring $16.0 million due per year through 2031. 2018 CHANGES IN ACTUARIAL ASSUMPTIONS The mortality projection scale was changed from MP-2015 to MP-2017. The assumed benefit increase was changed from 1.00 percent per year through 2044, and 2.50 percent per year thereafter, to 1.25 percent per year. 2018 CHANGES IN PLAN PROVISIONS • The augmentation adjustment in early retirement factors is eliminated over a five-year period starting July 1, 2019, resulting in actuarial equivalence after June 30, 2024. • Interest credited on member contributions decreased from 4.00 percent to 3.00 percent, beginning July 1, 2018. • Deferred augmentation was changed to zero percent, effective January 1, 2019. Augmentation that has already accrued for deferred members will still apply. • Contribution stabilizer provisions were repealed. • Post -retirement benefit increases were changed from 1.00 percent per year with a provision to increase to 2.50 percent upon attainment of 90.00 percent funding ratio to 50.00 percent of the Social Security Cost of Living Adjustment, not less than 1.00 percent and not more than 1.50 percent, beginning January 1, 2019. • For retirements on or after January 1, 2024, the first benefit increase is delayed until the retiree reaches normal retirement age; does not apply to Rule of 90 retirees, disability benefit recipients, or survivors. • Actuarial equivalent factors were updated to reflect revised mortality and interest assumptions. C11.2 CITY OF MOUNDS VIEW Notes to Required Supplementary Information (continued) December 31, 2023 PERA - GENERAL EMPLOYEES RETIREMENT FUND (CONTINUED) 2017 CHANGES IN ACTUARIAL ASSUMPTIONS The Combined Service Annuity (CSA) loads were changed from 0.80 percent for active members and 60.00 percent for vested and nonvested deferred members. The revised CSA loads are now zero percent for active member liability, 15.00 percent for vested deferred member liability, and 3.00 percent for nonvested deferred member liability. The assumed post -retirement benefit increase rate was changed from 1.00 percent per year for all years, to 1.00 percent per year through 2044, and 2.50 percent per year thereafter. 2017 CHANGES IN PLAN PROVISIONS The state's contribution for the Minneapolis Employees Retirement Fund equals $16.0 million in 2017 and 2018, and $6.0 million thereafter. The Employer Supplemental Contribution for the Minneapolis Employees Retirement Fund changed from $21.0 million to $31.0 million in calendar years 2019 to 2031. The state's contribution changed from $16.0 million to $6.0 million in calendar years 2019 to 2031. 2016 CHANGES IN ACTUARIAL ASSUMPTIONS The assumed post -retirement benefit increase rate was changed from 1.00 percent per year through 2035, and 2.50 percent per year thereafter, to 1.00 percent per year for all years. The assumed investment return was changed from 7.90 percent to 7.50 percent. The single discount rate changed from 7.90 percent to 7.50 percent. Other assumptions were changed pursuant to the experience study June 30, 2015. The assumed future salary increases, payroll growth, and inflation were decreased by 0.25 percent to 3.25 percent for payroll growth, and 2.50 percent for inflation. 2015 CHANGES IN ACTUARIAL ASSUMPTIONS • The assumed post -retirement benefit increase rate was changed from 1.00 percent per year through 2030, and 2.50 percent per year thereafter, to 1.00 percent per year through 2035, and 2.50 percent per year thereafter. 2015 CHANGES IN PLAN PROVISIONS • On January 1, 2015, the Minneapolis Employees Retirement Fund was merged into the General Employees Fund, which increased the total pension liability by $1.1 billion and increased the fiduciary plan net position by $892.0 million. Upon consolidation, state and employer contributions were revised; the state's contribution of $6.0 million, which meets the special funding situation definition, was due September 2015. IrI&I CITY OFMOUNDS VIEW Notes to Required Supplementary Information (continued) December 31, 2023 PERA — PUBLIC EMPLOYEES POLICE AND FIRE FUND 2023 CHANGES IN ACTUARIAL ASSUMPTIONS • The investment return assumption was changed from 6.50 percent to 7.00 percent. • The single discount rate changed from 5.40 percent to 7.00 percent. 2023 CHANGES IN PLAN PROVISIONS • Additional one-time direct state aid contribution of $19.4 million will be contributed to the Plan on October 1, 2023. • Vesting requirement for new hires after June 30, 2014, was changed from a graded 20-year vesting schedule to a graded 10-year vesting schedule, with 50.00 percent vesting after five years, increasing incrementally to 100.00 percent after 10 years. • A one-time, noncompounding benefit increase of 3.00 percent will be payable in a lump sum for calendar year 2024 by March 31, 2024. • Psychological treatment is required effective July 1, 2023, prior to approval for a duty disability benefit for a psychological condition relating to the member's occupation. • The total and permanent duty disability benefit was increased, effective July 1, 2023. 2022 CHANGES IN ACTUARIAL ASSUMPTIONS • The mortality improvement scale was changed from Scale MP-2020 to Scale MP-2021. • This single discount rate changed from 6.50 percent to 5.40 percent. 2021 CHANGES IN ACTUARIAL ASSUMPTIONS • The investment return and single discount rates were changed from 7.50 percent to 6.50 percent, for financial reporting purposes. • The inflation assumption was changed from 2.50 percent to 2.25 percent. • The payroll growth assumption was changed from 3.25 percent to 3.00 percent. • The base mortality table for healthy annuitants and employees was changed from the RP-2014 Table to the Pub-2010 Public Safety Mortality Table. The mortality improvement scale was changed from MP-2019 to MP-2020. • The base mortality table for disabled annuitants was changed from the RP-2014 Healthy Annuitant Mortality Table (with future mortality improvement according to Scale MP-2019) to the Pub-2010 Public Safety Disabled Annuitant Mortality Table (with future mortality improvement according to Scale MP-2020). • Assumed rates of salary increase were modified as recommended in the July 14, 2020 experience study. The overall impact is a decrease in gross salary increase rates. • Assumed rates of retirement were changed as recommended in the July 14, 2020 experience study. The changes result in slightly more unreduced retirements and fewer assumed early retirements. • Assumed rates of withdrawal were changed from select and ultimate rates to service -based rates. The changes result in more assumed terminations. • Assumed rates of disability were increased for ages 25-44 and decreased for ages over 49. Overall, proposed rates result in more projected disabilities. • Assumed percent married for active female members was changed from 60.00 percent to 70.00 percent. Minor changes to form of payment assumptions were applied. bL12 CITY OFMOUNDS VIEW Notes to Required Supplementary Information (continued) December 31, 2023 PERA — PUBLIC EMPLOYEES POLICE AND FIRE FUND (CONTINUED) 2020 CHANGES IN ACTUARIAL ASSUMPTIONS • The mortality projection scale was changed from MP-2018 to MP-2019. 2019 CHANGES IN ACTUARIAL ASSUMPTIONS • The mortality projection scale was changed from MP-2017 to MP-2018. 2018 CHANGES IN ACTUARIAL ASSUMPTIONS • The mortality projection scale was changed from MP-2016 to MP-2017. 2018 CHANGES IN PLAN PROVISIONS • Post -retirement benefit increases were changed to 1.00 percent for all years, with no trigger. • An end date of July 1, 2048 was added to the existing $9.0 million state contribution. • New annual state aid will equal $4.5 million in fiscal years 2019 and 2020, and $9.0 million thereafter, until the plan reaches 100.00 percent funding, or July 1, 2048, if earlier. • Member contributions were changed from 10.80 percent to 11.30 percent of pay, effective January 1, 2019, and 11.80 percent of pay, effective January 1, 2020. • Employer contributions were changed from 16.20 percent to 16.95 percent of pay, effective January 1, 2019, and 17.70 percent of pay, effective January 1, 2020. • Interest credited on member contributions decreased from 4.00 percent to 3.00 percent, beginning July 1, 2018. • Deferred augmentation was changed to zero percent, effective January 1, 2019. Augmentation that has already accrued for deferred members will still apply. • Actuarial equivalent factors were updated to reflect revised mortality and interest assumptions. -71- CITY OFMOUNDS VIEW Notes to Required Supplementary Information (continued) December 31, 2023 PERA — PUBLIC EMPLOYEES POLICE AND FIRE FUND (CONTINUED) 2017 CHANGES IN ACTUARIAL ASSUMPTIONS • Assumed salary increases were changed as recommended in the June 30, 2016 experience study. The net effect is proposed rates that average 0.34 percent lower than the previous rates. • Assumed rates of retirement were changed, resulting in fewer retirements. • The CSA load was 30.00 percent for vested and nonvested deferred members. The CSA has been changed to 33.00 percent for vested members, and 2.00 percent for nonvested members. • The base mortality table for healthy annuitants was changed from the RP-2000 Fully Generational Table to the RP-2014 Fully Generational Table (with a base year of 2006), with male rates adjusted by a factor of 0.96. The mortality improvement scale was changed from Scale AA to Scale MP-2016. The base mortality table for disabled annuitants was changed from the RP-2000 Disabled Mortality Table to the mortality tables assumed for healthy retirees. • Assumed termination rates were decreased to 3.00 percent for the first three years of service. Rates beyond the select period of three years were adjusted, resulting in more expected terminations overall. • Assumed percentage of married female members was decreased from 65.00 percent to 60.00 percent. • Assumed age difference was changed from separate assumptions for male members (wives assumed to be three years younger) and female members (husbands assumed to be four years older) to the assumption that males are two years older than females. • The assumed percentage of female members electing joint and survivor annuities was increased. • The assumed post -retirement benefit increase rate was changed from 1.00 percent for all years, to 1.00 percent per year through 2064, and 2.50 percent thereafter. • The single discount rate was changed from 5.60 percent per annum to 7.50 percent per annum. 2016 CHANGES IN ACTUARIAL ASSUMPTIONS • The assumed post -retirement benefit increase rate was changed from 1.00 percent per year through 2037, and 2.50 percent per year thereafter, to 1.00 percent per year for all future years. • The assumed investment return was changed from 7.90 percent to 7.50 percent. • The single discount rate changed from 7.90 percent to 5.60 percent. • The assumed future salary increases, payroll growth, and inflation were decreased by 0.25 percent to 3.25 percent for payroll growth, and 2.50 percent for inflation. 2015 CHANGES IN ACTUARIAL ASSUMPTIONS • The assumed post -retirement benefit increase rate was changed from 1.00 percent per year through 2030, and 2.50 percent per year thereafter, to 1.00 percent per year through 2037, and 2.50 percent per year thereafter. 2015 CHANGES IN PLAN PROVISIONS • The post -retirement benefit increase to be paid after attainment of the 90.00 percent funding threshold was changed from inflation up to 2.50 percent, to a fixed rate of 2.50 percent. -72- CITY OFMOUNDS VIEW Notes to Required Supplementary Information (continued) December 31, 2023 OTHER POST -EMPLOYMENT BENEFITS PLAN 2023 CHANGES IN ACTUARIAL ASSUMPTIONS The discount rate was changed from 2.00 percent to 4.00 percent. The inflation rate was changed from 2.00 percent to 2.50 percent. 2022 CHANGES • The City's obligation for other post -employment benefits was immaterial prior to 2022, with their ability to utilize age adjusted premiums. The City was required to utilize community rated blended premiums in fiscal 2022, requiring the implementation of GASB Statement No. 75. MAM THIS PAGE INTENTIONALLY LEFT BLANK SUPPLEMENTARY INFORMATION THIS PAGE INTENTIONALLY LEFT BLANK NONMAJOR GOVERNMENTAL FUNDS The statements that follow are to provide further detail and support additional analysis for the City's nonmajor special revenue, debt service, and capital projects funds. SPECIAL REVENUE FUNDS Nonmajor special revenue funds are used to account for specific revenue sources that are restricted or committed to expenditures for specified purposes. Nonmajor special revenue funds presently established are as follows: Cable Television Fund — This fund accounts for franchise taxes for services provided over the cable system and is restricted by the franchise agreement to the operation of the North Suburban Cable Commission and to local public service broadcasting. Police Forfeiture Fund — This fund accounts for usage of funds acquired under federal and state Forfeiture/Equitable Sharing Program. Lakeside Park Fund — This fund accounts for the operation of a park under a cooperative agreement with the City of Spring Lake Park. Recycling Grant Fund — This fund accounts for a grant from Ramsey County to operate a recycling program within the City. Tax Increment Financing District No. 6 — This fund accounts for tax increments collected from a housing project within the district that are used to retire the developer note. DEBT SERVICE FUND The nonmajor debt service fund accounts for the accumulation of resources and payment of bond principal and interest and related costs on long-term debt. G.O. Capital Improvement Plan Bonds of 2017A — This fund accounts for the debt service activity related to bonds issued to construct the public works maintenance facility. CAPITAL PROJECTS FUND The nonmajor capital projects fund is used to account for the acquisition and construction of major capital facilities and capital equipment other than those financed by proprietary funds. Park Dedication Fund — This fund accounts for park land dedication funds paid when a major subdivision is initiated and will be used for future park improvements. CITY OF MOUNDS VIEW Nonmajor Governmental Funds Combining Balance Sheet December 31, 2023 Debt Service — G.O. Capital Capital Improvement Projects — Special Plan Bonds Park Revenue of 2017A Dedication Total Assets Cash and investments $ 283,171 $ 406,549 $ 53,827 $ 743,547 Receivables Accounts 24,366 24,366 Intergovernmental 32,461 7,196 — 39,657 Delinquent taxes — 1,009 — 1,009 Total assets $ 339,998 $ 414,754 $ 53,827 $ 808,579 Liabilities Accounts and contracts payable $ 27,743 $ — $ — $ 27,743 Accrued wages and benefits 717 — — 717 Due to other governments 23 — — 23 Total liabilities 28,483 — — 28,483 Deferred inflows of resources Unavailable revenue — taxes — 1,009 — 1,009 Fund balances Restricted 311,515 413,745 53,827 779,087 Total liabilities, deferred inflows of resources, and fund balances $ 339,998 $ 414,754 $ 53,827 $ 808,579 -74- CITY OF MOUNDS VIEW Nonmajor Governmental Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Year Ended December 31, 2023 Revenue Taxes Property Tax increment Franchise Intergovernmental Charges for services Fines and forfeits Investment earnings Miscellaneous Total revenue Expenditures Current Public safety Sanitation Culture and recreation Economic development Capital outlay Public safety Culture and recreation Debt service Principal Interest and fiscal charges Total expenditures Net change in fund balances Fund balances Beginning of year End of year Special Revenue 58,070 102,229 57,461 1,271 6,361 1,345 226,737 Debt Service - G.O. Capital Capital Improvement Projects - Plan Bonds Park of 2017A Dedication Total 410,214 $ - $ 410,214 58,070 - - 102,229 - - 57,461 - - 1,271 - - 6,361 7,463 14,749 23,557 - 7,000 7,000 417,677 21,749 666,163 10,208 - - 10,208 36,244 - - 36,244 106,149 - - 106,149 92,572 - - 92,572 3,365 - - 3,365 - - 280,123 280,123 - 255,000 - 255,000 - 140,103 - 140,103 248,538 395,103 280,123 923,764 (21,801) 22,574 (258,374) (257,601) 333,316 391,171 312,201 1,036,688 $ 311,515 $ 413,745 $ 53,827 $ 779,087 -75- Assets Cash and investments Receivables Accounts Intergovernmental Total assets Liabilities Accounts and contracts payable Accrued wages and benefits Due to other governments Total liabilities Fund balances Restricted Total liabilities and fund balances CITY OF MOUNDS VIEW Nonmajor Special Revenue Funds Combining Balance Sheet December 31, 2023 Cable Police Lakeside Television Forfeiture Park $ 203,005 $ 30,914 $ 22,500 24,366 — — $ 227,371 $ 30,914 $ 22,500 $ 746 $ 750 $ 115 543 — - - — 23 1,289 750 138 226,082 30,164 22,362 $ 227,371 $ 30,914 $ 22,500 -76- Tax Increment Recycling Financing Grant District No. 6 Total $ 19 $ 26,733 $ 283,171 — — 24,366 32,461 — 32,461 $ 32,480 $ 26,733 $ 339,998 174 174 32,306 $ 32,480 $ 26,132 26,132 $ 27,743 717 23 28,483 601 311,515 $ 26,733 $ 339,998 -77- Revenues Taxes Tax increment Franchise Intergovernmental Charges for services Fines and forfeits Investment earnings Total revenues Expenditures Current Public safety Sanitation Culture and recreation Economic development Capital outlay Public safety Total expenditures Net change in fund balances Fund balances Beginning of year End of year CITY OF MOUNDS VIEW Nonmajor Special Revenue Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Year Ended December 31, 2023 Cable Police Lakeside Television Forfeiture Park 102,229 — - - — 25,000 — 1,271 6,361 - - — 1,023 102,229 6,361 27,294 10,208 — 80,809 — 25,340 3,365 80,809 13,573 21,420 (7,212) 25,340 1,954 204,662 37,376 20,408 $ 226,082 $ 30,164 $ 22,362 -78- Tax Increment Recycling Financing Grant District No. 6 Total $ — $ 58,070 $ 58,070 — — 102,229 32,461 — 57,461 — — 1,271 — — 6,361 — 322 1,345 32,461 58,392 226,737 — — 10,208 36,244 — 36,244 — — 106,149 92,572 92,572 — — 3,365 36,244 92,572 248,538 (3,783) (34,180) (21,801) 36,089 34,781 333,316 $ 32,306 $ 601 $ 311,515 -79- CITY OF MOUNDS VIEW Cable Television Fund Schedule of Revenues, Expenditures, and Changes in Fund Balances — Budget and Actual Year Ended December 31, 2023 Budgeted Amounts Actual Over (Under) Original Final Amounts Final Budget Revenues Taxes Franchise $ 112,000 $ 112,000 $ 102,229 $ (9,771) Expenditures Current Culture and recreation Recreation 110,309 113,264 80,809 (32,455) Net change in fund balances $ 1,691 $ (1,264) 21,420 $ 22,684 Fund balances Beginning of year 204,662 End of year $ 226,082 -80- CITY OF MOUNDS VIEW Police Forfeiture Fund Schedule of Revenues, Expenditures, and Changes in Fund Balances — Budget and Actual Year Ended December 31, 2023 Budgeted Amounts Actual Over (Under) Original Final Amounts Final Budget Revenues Fines and forfeits $ 2,000 $ 2,000 $ 6,361 $ 4,361 Expenditures Current Public safety Police 10,700 10,700 10,208 (492) Capital outlay Public safety Police — — 3,365 3,365 Total expenditures 10,700 10,700 13,573 2,873 Net change in fund balances $ (8,700) $ (8,700) (7,212) $ 1,488 Fund balances Beginning of year 37,376 End of year $ 30,164 -81- Revenues Intergovernmental Charges for services Investment earnings Miscellaneous Total revenues Expenditures Current Culture and recreation Recreation Net change in fund balances Fund balances Beginning of year End of year CITY OF MOUNDS VIEW Lakeside Park Fund Schedule of Revenues, Expenditures, and Changes in Fund Balances — Budget and Actual Year Ended December 31, 2023 Budgeted Amounts Original Final $ 25,000 $ 25,000 25 25 25,525 25,525 Actual Over (Under) Amounts Final Budget $ 25,000 $ — 1,271 1,271 1,023 998 — (500) 27,294 1,769 25,525 25,525 25,340 (185) $ — $ — 1,954 $ 1,954 20,408 $ 22,362 -82- CITY OF MOUNDS VIEW Recycling Grant Fund Schedule of Revenues, Expenditures, and Changes in Fund Balances — Budget and Actual Year Ended December 31, 2023 Budgeted Amounts Actual Over (Under) Original Final Amounts Final Budget Revenues Intergovernmental $ 32,631 $ 32,631 $ 32,461 $ (170) Expenditures Current Sanitation 32,634 33,224 36,244 3,020 Net change in fund balances $ (3) $ (593) (3,783) $ (3,190) Fund balances Beginning of year 36,089 End of year $ 32,306 -83- CITY OF MOUNDS VIEW Tax Increment Financing District No. 6 Schedule of Revenues, Expenditures, and Changes in Fund Balances — Budget and Actual Year Ended December 31, 2023 Revenues Taxes Tax increment Investment earnings Total revenues Expenditures Current Economic development Excess (deficiency) of revenues over expenditures Other financing (uses) Transfers out Net change in fund balances Fund balances Beginning of year End of year Budgeted Amounts Actual Over (Under) Original Final Amounts Final Budget $ 83,935 $ 83,935 $ 58,070 $ (25,865) 500 500 322 (178) 84,435 84,435 58,392 (26,043) 76,042 76,042 92,572 16,530 8,393 8,393 (8,393) — $ — $ 8,393 (34,180) (42,573) (34,180) $ (42,573) 34,781 $ 601 -84- STATISTICAL SECTION (UNAUDITED) THIS PAGE INTENTIONALLY LEFT BLANK STATISTICAL SECTION (UNAUDITED) This part of the City of Mounds View, Minnesota's (the City) Annual Comprehensive Financial Report (ACFR) presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information says about the City's overall financial health. Contents Financial Trends These schedules contain trend information to help the reader understand how the City's financial performance and well-being has changed over time. Revenue Capacity These schedules contain information to help the reader assess the City's most significant revenue source, including property tax revenue. Debt Capacity 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 These schedules offer demographic and economic indicators to help the reader understand the environment in which the City's financial activities take place. Operating Indicators These schedules contain service and infrastructure data to help the reader understand how the information in the City's ACFR relates to the services the City provides, and the activities it performs. Source: Unless otherwise noted, the information in these schedules is derived from the ACFR for the relevant year. CITY OF MOUNDS VIEW Net Position by Component Last Ten Fiscal Years (Accrual Basis of Accounting) Fiscal Year 2014 2015 2016 2017 Governmental activities Net investment in capital assets $ 31,091,016 $ 34,081,047 $ 37,087,585 $ 36,784,587 Restricted 4,657,172 3,455,542 2,965,913 3,148,142 Unrestricted 18,199,615 13,792,759 9,943,649 9,248,882 Total governmental activities net position $ 53,947,803 $ 51,329,348 $ 49,997,147 $ 49,181,611 Business -type activities Net investment in capital assets $ 6,619,515 $ 6,814,281 $ 6,714,995 $ 6,702,181 Unrestricted 4,856,016 4,013,515 4,075,782 4,455,356 Total business -type activities net position $ 11,475,531 $ 10,827,796 $ 10,790,777 $ 11,157,537 Primary government Net investment in capital assets $ 37,710,531 $ 40,895,328 $ 43,802,580 $ 43,486,768 Restricted 4,657,172 3,455,542 2,965,913 3,148,142 Unrestricted 23,055,631 17,806,274 14,019,431 13,704,238 Total primary government net position $ 65,423,334 $ 62,157,144 $ 60,787,924 $ 60,339,148 -85- 2018 2019 2020 2021 2022 2023 $ 36,010,512 $ 35,524,808 $ 35,788,785 $ 34,497,082 $ 34,806,497 $ 34,807,488 3,298,426 2,828,405 2,997,756 3,009,328 3,266,043 2,199,073 9,792,777 10,945,057 11,522,688 12,894,570 10,415,538 10,249,996 $ 49,101,715 $ 49,298,270 $ 50,309,229 $ 50,400,980 $ 48,488,078 $ 47,256,557 $ 6,329,151 $ 6,595,530 $ 6,497,482 $ 6,179,374 $ 6,630,980 $ 7,617,563 5,122,447 5,312,231 5,594,896 6,418,574 5,628,694 5,088,544 $ 11,451,598 $ 11,907,761 $ 12,092,378 $ 12,597,948 $ 12,259,674 $ 12,706,107 $ 42,339,663 $ 42,120,338 $ 42,286,267 $ 40,676,456 $ 41,437,477 $ 42,425,051 3,298,426 2,828,405 2,997,756 3,009,328 3,266,043 2,199,073 14,915,224 16,257,288 17,117,584 19,313,144 16,044,232 15,338,540 $ 60,553,313 $ 61,206,031 $ 62,401,607 $ 62,998,928 $ 60,747,752 $ 59,962,664 -86- CITY OF MOUNDS VIEW Changes in Net Position Last Ten Fiscal Years (Accrual Basis of Accounting) Fiscal Year ')ni A 7n7 G ')n1 c 'In 1'7 Expenses Governmental activities General government $ 1,088,836 $ 1,157,461 $ 1,201,039 $ 1,298,436 Public safety 2,927,551 3,291,339 4,061,286 3,653,742 Streets and highways 1,627,747 1,658,540 1,737,382 2,268,318 Sanitation 26,075 25,294 27,861 20,019 Culture and recreation 1,419,628 1,446,470 1,527,977 1,341,654 Economic development 1,885,105 1,879,233 2,406,007 2,078,756 Interest and fiscal charges 118,888 55,847 36,180 100,802 Total governmental activities 9,093,830 9,514,184 10,997,732 10,761,727 Business -type activities Water 1,011,194 1,011,893 1,000,744 968,475 Sewer 1,414,638 1,374,822 1,401,189 1,396,463 Storm water 230,580 200,942 194,152 227,621 Street light 68,768 182,563 82,900 87,804 Total business -type activities 2,725,180 2,770,220 2,678,985 2,680,363 Total primary government expenses $ 11,819,010 $ 12,284,404 $ 13,676,717 $ 13,442,090 Program revenues Government activities Charges for services General government $ 252,542 $ 263,412 $ 294,146 $ 271,318 Culture and recreation 268,558 294,098 275,782 311,751 Economic development 298,085 212,240 191,801 326,132 Other activities 166,370 104,606 110,365 142,360 Operating grants and contributions 380,705 441,123 456,019 467,486 Capital grants and contributions 559,796 379,090 517,872 372,033 Total governmental activities 1,926,056 1,694,569 1,845,985 1,891,080 -87- $ 1,327,997 $ 1,416,027 $ 1,405,608 $ 1,615,683 $ 1,828,657 $ 1,812,740 3,523,790 3,994,122 3,869,349 3,705,080 5,127,145 4,877,859 2,103,663 2,864,440 2,587,457 2,697,412 2,855,646 3,031,820 27,330 24,411 21,538 27,922 77,648 36,470 1,467,715 1,509,833 1,385,545 1,730,537 2,251,294 2,620,963 2,211,174 2,325,182 2,252,409 2,416,894 2,600,676 3,473,791 225,377 212,833 185,731 152,116 157,280 143,240 10,887,046 12,346,848 11,707,637 12,345,644 14,898,346 15,996,883 996,602 1,005,538 1,130,502 1,093,538 1,266,600 1,407,430 1,492,863 1,527,841 1,634,356 1,635,600 1,933,490 1,808,117 233,995 266,924 374,867 288,349 345,701 372,694 87,165 87,693 107,904 95,709 115,962 113,899 2,810,625 2,887,996 3,247,629 3,113,196 3,661,753 3,702,140 $ 13,697,671 $ 15,234,844 $ 14,955,266 $ 15,458,840 $ 18,560,099 $ 19,699,023 $ 255,379 $ 1,090,374 $ 273,840 $ 302,782 $ 455,232 $ 519,367 413,551 511,447 188,582 398,120 878,816 589,941 314,047 376,105 273,070 302,680 444,784 263,075 116,291 118,950 133,174 125,991 164,697 280,950 526,942 606,566 1,644,139 1,284,307 1,318,765 1,261,291 410,015 490,703 497,614 426,376 462,994 459,262 2,036,225 3,194,145 3,010,419 2,840,256 3,725,288 3,373,886 -88- (continued) CITY OF MOUNDS VIEW Changes in Net Position (continued) Last Ten Fiscal Years (Accrual Basis of Accounting) Program revenues (continued) Business -type activities Charges for services Water Sanitary sewer Storm water Street light Operating grants and contributions Capital grants and contributions Total business -type activities Total primary government program revenues Net (expense)/revenue Governmental activities Business -type activities Total primary government net expense General revenues and other changes in net position Governmental activities Taxes Property Tax increment Franchise Lodging General grants and contributions Other general revenues Investment earnings (charges) Special item Transfers Total governmental activities Business -type activities Investment earnings (charges) Transfers Total business -type activities Total primary government Change in net position Governmental activities Business -type activities Total primary government Fiscal Year 976,763 959,130 1,063,337 1,112,169 1,356,000 1,400,087 1,471,301 1,599,427 278,359 266,092 264,066 286,324 88,052 91,563 97,759 104,224 2,937 203 $ 4,625,230 $ 4,411,441 $ 4,745,385 $ 4,993,427 $ (7,167,774) $ (7,819,615) $ (9,151,747) $ (8,870,647) (26,006) (53,348) 220,415 421,984 $ (7,193,780) $ (7,872,963) $ (8,931,332) $ (8,448,663) $ 4,328,302 $ 4,398,808 $ 4,322,667 $ 4,558,252 1,966,286 1,610,547 1,555,581 1,630,140 800,402 744,260 727,229 753,959 66,367 69,109 67,408 68,666 607,419 665,944 677,284 682,022 450 48,001 1,025,931 212,392 171,852 208,491 412,925 - - - 388,985 195,530 297,525 105,580 9,597,067 7,896,590 7,819,546 8,055,111 228,354 43,772 40,091 50,356 (388,985) (195,530) (297,525) (105,580) (160,631) (151,758) (257,434) (55,224) $ 9,436,436 $ 7,744,832 $ 7,562,112 $ 7,999,887 $ 2,429,293 $ 76,975 $ (1,332,201) $ (815,536) (186,637) (205,106) (37,019) 366,760 $ 2,242,656 $ (128,131) $ (1,369,220) $ (448,776) -89- 1,255,559 1,203,410 1,365,597 1,459,316 1,454,495 1,459,091 1,678,163 1,738,097 1,866,735 1,918,051 2,006,717 2,021,378 292,431 327,750 343,561 371,233 400,477 437,549 104,322 104,867 104,410 105,072 105,179 107,351 3,292 1,080 1,453 1,020 13,179 66 - 43,059 - - - 70,705 3,333,767 3,418,263 3,681,756 3,854,692 3,980,047 4,096,140 $ 5,369,992 $ 6,612,408 $ 6,692,175 $ 6,694,948 $ 7,705,335 $ 7,470,026 $ (8,850,821) $ (9,152,703) $ (8,697,218) $ (9,505,388) $(11,173,058) $(12,622,997) 523,142 530,267 434,127 741,496 318,294 394,000 $ (8,327,679) $ (8,622,436) $ (8,263,091) $ (8,763,892) $(10,854,764) $(12,228,997) $ 4,950,678 $ 5,423,885 $ 5,760,429 $ 5,902,615 $ 6,027,539 $ 6,552,285 1,670,422 1,707,400 1,771,496 1,874,708 1,884,269 1,786,129 799,948 735,319 720,241 792,220 960,125 914,172 77,115 71,957 29,264 52,820 60,446 54,241 746,962 750,546 822,693 846,423 852,212 1,104,742 - - - - - 10,090 228,999 438,096 271,838 (87,180) (872,443) 731,169 296,801 222,055 332,216 215,533 348,008 238,648 8,770,925 9,349,258 9,708,177 9,597,139 9,260,156 11,391,476 67,720 147,951 82,706 (20,393) (308,560) 291,081 (296,801) (222,055) (332,216) (215,533) (348,008) (238,648) (229,081) (74,104) (249,510) (235,926) (656,568) 52,433 $ 8,541,844 $ 9,275,154 $ 9,458,667 $ 9,361,213 $ 8,603,588 $ 11,443,909 $ (79,896) $ 196,555 $ 1,010,959 $ 91,751 $ (1,912,902) $ (1,231,521) 294,061 456,163 184,617 505,570 (338,274) 446,433 $ 214,165 $ 652,718 $ 1,195,576 $ 597,321 $ (2,251,176) $ (785,088) -90- THIS PAGE INTENTIONALLY LEFT BLANK CITY OF MOUNDS VIEW Governmental Activities Tax Revenues By Source Last Ten Fiscal Years (Accrual Basis of Accounting) Tax Lodging Fiscal Year Property Tax Increments Franchise Tax Tax Total 2014 $ 4,328,302 $ 1,966,286 $ 800,402 $ 66,367 $ 7,161,357 2015 4,398,808 1,610,547 744,260 69,109 6,822,724 2016 4,322,667 1,555,581 727,229 67,408 6,672,885 2017 4,558,252 1,630,140 753,959 68,666 7,011,017 2018 4,950,678 1,670,422 799,948 77,115 7,498,163 2019 5,423,885 1,707,400 735,319 71,957 7,938,561 2020 5,760,429 1,771,496 720,241 29,264 8,281,430 2021 5,902,615 1,874,708 792,220 52,820 8,622,363 2022 6,027,539 1,884,269 960,125 60,446 8,932,379 2023 6,552,285 1,786,129 914,172 54,241 9,306,827 -91- CITY OF MOUNDS VIEW Fund Balances of Governmental Funds Last Ten Fiscal Years (Modified Accrual Basis of Accounting) Fiscal Year 2014 2015 2016 2017 General Fund Assigned $ 6,250,280 $ 6,166,302 $ 5,906,709 $ 5,765,648 Unassigned 3,334,542 3,448,111 3,538,754 3,710,891 Total General Fund $ 9,584,822 $ 9,614,413 $ 9,445,463 $ 9,476,539 All other governmental funds Nonspendable $ — $ — $ — $ — Restricted 2,987,847 1,782,701 2,965,913 3,147,858 Assigned 9,868,708 8,100,748 5,241,230 5,030,794 Total all other governmental funds $ 12,856,555 $ 9,883,449 $ 8,207,143 $ 8,178,652 All governmental funds Nonspendable $ — $ — $ — $ — Restricted 2,987,847 1,782,701 2,965,913 3,147,858 Assigned 16,118,988 14,267,050 11,147,939 10,796,442 Unassigned 3,334,542 3,448,111 3,538,754 3,710,891 Total all governmental funds $ 22,441,377 $ 19,497,862 $ 17,652,606 $ 17,655,191 -92- 2018 2019 2020 2021 2022 2023 $ 5,587,607 $ 5,463,724 $ 5,482,115 $ 5,073,391 $ 4,879,607 $ 3,023,160 3,952,927 4,127,062 4,662,432 5,037,325 5,273,021 5,528,190 $ 9,540,534 $ 9,590,786 $ 10,144,547 $ 10,110,716 $ 10,152,628 $ 8,551,350 $ - $ - $ - $ - $ 35,350 $ - 3,367,273 2,894,413 3,060,558 3,068,738 3,324,470 2,254,010 4,485,904 5,530,723 5,384,138 6,186,486 5,005,010 6,853,053 $ 7,853,177 $ 8,425,136 $ 8,444,696 $ 9,255,224 $ 8,364,830 $ 9,107,063 $ - $ - $ - $ - $ 35,350 $ - 3,367,273 2,894,413 3,060,558 3,068,738 3,324,470 2,254,010 10,073,511 10,994,447 10,866,253 11,259,877 9,884,617 9,876,213 3,952,927 4,127,062 4,662,432 5,037,325 5,273,021 5,528,190 $ 17,393,711 $ 18,015,922 $ 18,589,243 $ 19,365,940 $ 18,517,458 $ 17,658,413 -93- CITY OF MOUNDS VIEW Changes in Fund Balances of Governmental Funds Last Ten Fiscal Years (Modified Accrual Basis of Accounting) Revenues Taxes Special assessments Licenses and permits Intergovernmental Charges for services Fines and forfeits Investment earnings (charges) Miscellaneous Total revenues Expenditures General government Public safety Streets and highways Sanitation Culture and recreation Economic development Capital outlay Debt service Principal Interest and fiscal charges Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Fiscal Year 2014 2015 2016 2017 $ 7,197,519 $ 6,805,517 $ 6,676,733 $ 7,007,896 54,396 67,085 41,923 27,670 246,970 204,844 184,499 310,965 1,315,314 1,416,279 1,624,550 1,512,865 264,865 281,039 298,003 309,373 69,101 50,179 35,683 43,837 1,025,931 212,392 171,852 208,491 622,087 346,562 348,177 383,946 10,796,183 9,383,897 9,381,420 9,805,043 937,782 989,052 1,007,715 1,091,571 2,849,814 3,098,543 3,136,469 3,235,510 694,781 576,629 604,294 873,006 26,033 24,868 27,563 19,196 987,599 1,012,160 1,077,863 926,124 1,888,217 1,879,212 1,906,076 2,059,441 3,343,582 5,279,794 4,742,796 7,740,035 280,636 383,864 180,658 143,296 122,504 60,576 43,733 106,489 11,130,948 13,304,698 12,727,167 16,194,668 (334,765) (3,920,801) (3,345,747) (6,389,625) Transfers in 1,809,766 1,008,313 1,202,981 1,006,678 Transfers out (1,420,781) (812,783) (905,456) (901,098) Debt issued, net of premium/discount - 781,756 - 6,286,630 Total other financing sources (uses) 388,985 977,286 297,525 6,392,210 Net change in fund balances $ 54,220 $ (2,943,515) $ (3,048,222) $ 2,585 Debt service as a percentage of noncapital expenditures 5.2% 5.5% 2.8% 3.0% -94- 2018 2019 2020 2021 2022 2023 $ 7,495,877 $ 7,949,935 $ 8,277,905 $ 8,618,920 $ 8,968,242 $ 9,230,922 22,047 24,176 31,818 22,774 21,379 25,124 312,047 348,201 269,446 294,605 374,631 259,825 1,680,480 1,764,992 2,951,621 2,539,520 2,630,146 2,804,167 363,621 409,801 240,741 382,062 475,670 769,439 52,531 66,410 48,412 54,975 92,250 38,946 228,999 438,096 271,838 (87,180) (872,443) 731,169 426,697 1,295,483 308,544 386,037 998,559 589,129 10,5 82,299 12,297,094 12,400,325 12,211,713 12,688,434 14,448,721 1,107,761 1,196,376 1,177,348 1,323,638 1,363,084 1,638,231 3,460,743 3,847,558 3,766,434 3,935,954 4,268,044 4,146,618 709,953 991,106 764,675 804,956 762,035 796,003 27,975 24,396 22,434 28,555 27,023 36,244 1,030,967 1,111,348 1,024,628 1,328,468 1,670,211 1,999,907 2,215,355 2,313,899 2,285,754 2,431,902 2,543,753 3,471,636 2,343,410 1,776,159 2,031,977 1,239,409 2,697,407 2,940,873 150,898 420,450 897,302 402,551 393,025 370,475 268,709 215,646 188,668 155,116 160,342 146,427 11,315,771 11,896,938 12,159,220 11,650,549 13,884,924 15,546,414 (733,472) 400,156 241,105 561,164 (1,196,490) (1,097,693) 1,146,628 1,097,618 2,495,252 1,962,212 1,248,641 3,683,465 (849,827) (875,563) (2,163,036) (1,746,679) (900,633) (3,444,817) 175,191 - - - - - 471,992 222,055 332,216 215,533 348,008 238,648 $ (261,480) $ 622,211 $ 573,321 $ 776,697 $ (848,482) $ (859,045) 4.7% 6.3% 10.7% 5.4% 4.9% 4.0% -95- THIS PAGE INTENTIONALLY LEFT BLANK CITY OF MOUNDS VIEW General Governmental Tax Revenues by Source Last Ten Fiscal Years (Modified Accrual Basis of Accounting) Tax Fiscal Year Property Tax Increment Franchise Tax 2014 $ 4,339,441 $ 1,991,309 $ 800,402 2015 4,381,601 1,610,547 744,260 2016 4,326,515 1,555,581 727,229 2017 4,555,131 1,630,140 753,959 2018 4,948,392 1,670,422 799,948 2019 5,435,259 1,707,400 735,319 2020 5,756,904 1,771,496 720,241 2021 5,899,172 1,874,708 792,220 2022 6,063,402 1,884,269 960,125 2023 6,476,380 1,786,129 914,172 Lodging Tax Total $ 66,367 $ 7,197,519 69,109 6,805,517 67,408 6,676,733 68,666 7,007,896 77,115 7,495,877 71,957 7,949,935 29,264 8,277,905 52,820 8,618,920 60,446 8,968,242 54,241 9,230,922 -96- CITY OF MOUNDS VIEW Tax Capacity Value and Estimated Market Value of Taxable Property Last Ten Fiscal Years Less Tax Less Fiscal Fiscal Real Personal Total Taxable Increment Disparity Year Property Property Tax Capacity District Contribution 2014 $ 10,364,684 $ 154,507 $ 10,519,191 $ 1,603,915 $ 1,929,931 2015 10,771,141 160,728 10,931,869 1,339,747 1,949,252 2016 11,289,433 165,194 11,454,627 1,314,994 1,903,138 2017 12,052,612 176,236 12,228,848 1,378,021 1,919,854 2018 13,082,013 184,690 13,266,703 1,412,075 2,082,610 2019 14,265,320 174,238 14,439,558 1,443,334 2,225,741 2020 15,391,499 166,302 15,557,801 1,497,257 2,314,370 2021 16,504,562 182,785 16,687,347 1,635,863 2,396,113 2022 17,460,256 107,501 17,567,757 1,621,332 2,587,439 2023 19,318,671 111,455 19,430,126 1,693,289 2,603,875 Source: Ramsey County -97- ATC Adjusted Market Estimated as a Tax Capacity Total Direct Value Market Percentage of (ATC) Value Tax Rate Tax Rate Value (EMV) EMV $ 6,985,345 44.301 % 0.02096 % $ 855,296,300 0.82 % 7,642,870 42.886 0.02103 896,458,200 0.85 8,236,495 40.105 0.02092 935,172,600 0.88 8,930,973 37.531 0.02072 997,316,400 0.90 9,772,018 37.742 0.02765 1,076,048,900 0.91 10,770,483 38.009 0.02659 1,175,600,300 0.92 11,746,174 36.675 0.02621 1,268,966,700 0.93 12,655,371 35.569 0.02454 1,359,372,600 0.93 13,358,986 35.180 0.02707 1,437,369,400 0.93 15,132,962 33.856 0.02440 1,603,051,600 0.94 -98- CITY OF MOUNDS VIEW Year Property Tax Rates Direct and Overlapping Governments Last Ten Fiscal Years City Overlapping (2) General Obligation Total Market Value Ramsey Basic Rate Debt Service Direct Tax Rate (1) County 2014 40.527 % 3.774 % 44.301 % 0.02096 % 63.735 % 2015 42.886 - 42.886 0.02103 58.922 2016 40.105 - 40.105 0.02092 58.885 2017 37.531 - 37.531 0.02072 55.850 2018 33.497 4.245 37.742 0.02765 53.962 2019 33.670 4.339 38.009 0.02659 52.879 2020 32.647 4.028 36.675 0.02621 52.302 2021 31.841 3.728 35.569 0.02454 47.760 2022 31.641 3.538 35.179 0.02707 48.067 2023 30.850 3.006 33.856 0.02440 44.901 (1) The City's market value tax rate is applied against a different base and thus is not included in the direct and overlapping rate total. (2) Overlapping rates are those of local and county governments that apply to property owners within the City. Not all overlapping rates apply to all city property owners; for example, although the county property tax rates apply to all city property owners, other taxing jurisdictions rates apply only to those property owners whose property is located within the jurisdiction boundaries. Source: Ramsey County • • School District Other Taxing No.621 Jurisdictions Total 29.734 % 11.764 % 149.534 % 27.378 10.876 140.062 26.245 10.742 135.977 25.305 9.006 127.692 28.464 8.249 128.417 26.330 8.265 125.483 24.964 8.249 122.190 23.863 7.822 115.014 23.420 9.971 116.637 18.367 8.740 105.864 -100- CITY OF MOUNDS VIEW Principal Property Taxpayers Current Year and Nine Years Ago 2023 2014 Percentage of Percentage of Tax Total Tax Tax Total Tax Capacity Capacity Capacity Capacity Taxpayer Value Rank Value Value Rank Value Medtronic, Inc. $ 2,903,424 1 19.19 % $ 2,225,058 1 31.85 % H2 Flats LLC/Levitan LP 513,580 2 3.39 265,981 4 3.81 ICON Owner Pool 3 Midwest/ Southeast LLC 483,638 3 3.20 277,942 3 3.98 GIJV MN 5 LLC 370,000 4 2.44 387,312 2 5.54 Sysco 296,380 5 1.96 183,250 5 2.62 Crossroads Pointe MV LLC 296,125 6 1.96 Landmark Circle LLC 264,673 7 1.75 117,504 8 1.68 SAIA Motor Freight Line LLC 188,732 8 1.25 GKI Industrial Minneapolis LLC 186,244 9 1.23 MultiTech 156,892 10 1.04 115,454 10 1.65 AP Mounds View Limited 145,336 6 2.08 Xcel Energy 126,608 7 1.81 Mounds View Square Associates 117,232 9 1.68 Total $ 5,659,688 37.40 % $ 3,961,677 56.71 % Total capacity value $15,132,962 $ 6,985,345 Source: Ramsey County -101- CITY OF MOUNDS VIEW Property Tax Levies and Collections Last Ten Fiscal Years Current Collections Delinquent Total Percent Collections and Collections and Percent Year Tax Levy Amount of Levy Adjustments Adjustments of Levy 2014 $ 4,265,010 $ 4,225,053 99.06 % $ 39,957 $ 4,265,010 100.00 % 2015 4,350,310 4,320,828 99.32 29,482 4,350,310 100.00 2016 4,393,813 4,336,994 98.71 56,819 4,393,813 100.00 2017 4,528,947 4,502,685 99.42 26,262 4,528,947 100.00 2018 4,973,985 4,933,166 99.18 39,530 4,972,696 99.97 2019 5,427,676 5,367,759 98.90 59,917 5,427,676 100.00 2020 5,678,877 5,652,067 99.53 26,810 5,678,877 100.00 2021 5,866,279 5,840,800 99.57 25,479 5,866,279 100.00 2022 6,178,870 6,112,860 98.93 63,266 6,176,126 99.96 2023 6,479,782 6,448,075 99.51 — 6,448,075 99.51 Note: Collections include abatements, adjustments, and tax credits received through state aid. Source: Ramsey County -102- CITY OF MOUNDS VIEW Ratios of Outstanding Debt by Type Last Ten Fiscal Years Governmental Activities General G.O. Fire Tax Fiscal Obligation Equipment Increment Year Bonds Certificates Bonds Lease 2014 $ 1,073,928 $ 104,292 $ 2015 789,173 50,712 2016 715,601 — 2017 6,630,388 172,427 2018 6,568,762 318,189 2019 6,274,377 253,781 2020 5,951,149 179,977 2021 5,622,400 106,175 2022 5,299,900 35,650 2023 4,965,075 — — 736,227 — 679,853 — 621,770 — 561,927 — 500,270 Business -Type Activities G.O. Water Revenue Bonds Lease — 87,580 — 80,861 — 73,938 — 66,805 — 59,456 6,101,528 — 6,083,426 — 5,730,324 — 5,362,222 — (1) Tax capacity amounts exclude tax increment financing capacity and are adjusted for fiscal disparities. (2) See Demographic and Economic Statistics for population data. Note: Outstanding debt details for the City can be found in the notes to basic financial statements. -103- Percentage Total Primary of Tax Government Capacity (1) Per Capita (2) $ 1,178,220 13.16 % $ 95 1,663,692 17.25 132 1,476,315 14.30 116 7,498,523 66.04 583 7,515,683 60.71 580 7,087,884 52.57 541 12,232,654 84.45 927 11,812,001 76.32 896 11,065,874 67.33 845 10,327,297 57.70 788 -104- CITY OF MOUNDS VIEW Ratios of General Bonded Debt Outstanding Last Ten Fiscal Years G.O. Less Amounts Percentage Fiscal Bonds and Restricted for of Tax Year Certificates Debt Service Total Capacity (1) Per Capita (2) 2014 $ 1,178,220 $ 232,174 $ 946,046 10.57 % $ 76 2015 839,885 — 839,885 8.71 67 2016 715,601 — 715,601 6.93 56 2017 6,802,815 — 6,802,815 59.91 528 2018 6,886,951 322,522 6,564,429 53.02 507 2019 6,528,158 348,395 6,179,763 45.83 472 2020 12,232,654 373,850 11,858,804 81.87 899 2021 11,812,001 331,500 11,480,501 74.18 871 2022 11,065,874 332,744 10,733,130 65.31 819 2023 10,327,297 358,808 9,968,489 55.69 761 (1) Tax capacity amounts exclude tax increment financing capacity and are adjusted for fiscal disparities. (2) See Demographic and Economic Statistics for population data. Note: Outstanding debt details for the City can be found in the notes to basic financial statements. -105- CITY OF MOUNDS VIEW Direct and Overlapping Governmental Activities Debt December 31, 2023 Estimated Estimated Share Debt Percentage of Governmental Unit Outstanding Applicable Overlapping Debt Debt repaid with property taxes Overlapping debt Ramsey County $ 124,547,787 2.20 % $ 2,737,538 Ramsey County Library 18,110,027 4.34 785,261 Independent School district No. 621 168,431,292 12.23 20,601,835 Metropolitan Council 1,581,725,568 0.30 4,816,422 Total overlapping debt 1,892,814,674 28,941,056 Direct debt City of Mounds View (1) 4,965,075 100.00 4,965,075 Total direct and overlapping debt $ 1,897,779,749 $ 33,906,131 (1) Includes only governmental activities debt. Note: 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 government's ability to issue and repay long-term debt, the entire debt burden borne by the residents and businesses should be taken into account. However, this does not imply that every taxpayer is a resident, and therefore responsible for repaying the debt, of each overlapping government. Source: Ramsey County -106- Debt Limit Total net debt applicable to limit Legal debt margin Total net debt applicable to the limit as a percentage of debt limit CITY OF MOUNDS VIEW Legal Debt Margin Information Last Ten Fiscal Years Fiscal Year 2014 2015 2016 2017 $ 25,658,889 $ 26,893,746 $ 28,055,178 $ 29,919,492 946,046 1,663,692 1,476,315 6,802,815 $ 24,712,843 $ 25,230,054 $ 26,578,863 $ 23,116,677 3.69% 6.19% 5.26% 22.74% Note: Under state finance law, the City's outstanding general obligation debt should not exceed 3 percent of total market value. By law, the general obligation debt subject to the limitation may be offset by amounts set aside for repaying general obligation bonds. Tax increment bonds are not subject to the debt limit; therefore, they are not included. -107- 2018 2019 2020 2021 2022 2023 $ 32,281,467 $ 35,268,009 $ 38,069,001 $ 40,781,178 $ 43,121,082 $ 48,091,548 6,564,429 6,179,763 5,757,276 5,728,575 5,335,550 4,965,075 $ 25,717,038 $ 29,088,246 $ 32,311,725 $ 35,052,603 $ 37,785,532 $ 43,126,473 20.33% 17.52% 15.12% 14.05% 12.37% 10.32% Legal Debt Margin Calculation for Fiscal Year 2023 Estimated Market Value $1,603,051,600 Debt limit (3% of estimated market value) 48,091,548 Debt applicable to limit: City Debt 4,965,075 Legal debt margin $ 43,126,473 -108- CITY OF MOUNDS VIEW Pledged -Revenue Coverage Last Four Fiscal Years G.O. Water Revenue Bonds (1) Water Less Net Fiscal Operating Operating Available Debt Service Year Revenues Expenses Revenue Principal Interest Coverage 2020 $ 1,366,246 $ 831,579 $ 534,667 $ — $ — — 2021 1,459,780 821,707 638,073 — 56,526 11.29 2022 1,456,084 1,009,233 446,851 335,000 92,079 1.05 2023 1,459,121 1,159,545 299,576 350,000 85,230 0.69 (1) Operating expenses do not include interest, depreciation, or amortization expenses. Note 1: During fiscal years 2014-2019, the City did not have any outstanding water revenue bonds. Note 2: Outstanding debt details for the City can be found in the notes to basic financial statements. -109- CITY OF MOUNDS VIEW Demographic and Economic Statistics Last Ten Fiscal Years Fiscal Median Per Capita Personal Unemployment Year Age (1) Population (2) Income (3) Income (4) Rate (5) 2014 36.5 12,412 $ 28,928 $ 359,054,336 4.1 % 2015 36.5 12,584 29,696 373,694,464 3.6 2016 35.4 12,708 29,080 369,548,640 3.6 2014 36.2 12,872 30,495 392,531,640 3.3 2018 36.6 12,959 30,620 396,804,580 2.8 2019 35.5 13,094 30,806 403,373,764 3.0 2020 34.8 13,193 32,642 430,645,906 7.0 2021 34.8 13,187 36,144 476,630,928 4.2 2022 36.4 13,100 39,511 517,594,100 2.6 2023 36.9 13,100 40,696 533,121,923 2.7 Data Sources: (1) Median age is from www.city-data.com website. (2) Population data is obtained from the Metropolitan Council website. Current fiscal year is estimated by city staff. (3) Per capita personal income is obtained from the Metropolitan Council website. Current fiscal year is estimated by city staff. (4) Personal income is calculated based on the population and per capita personal income. (5) Unemployment rate information is from DEED for Ramsey County. -110- THIS PAGE INTENTIONALLY LEFT BLANK CITY OF MOUNDS VIEW Employer Medtronic, Inc. Sysco Minnesota MultiTech Mermaid Supper Club and Banquet Center Midwest Medical Services Mounds View School District Quanex BioLife Plasma Service Owens & Minor Excel Engineering Vitran Express Total city employees Principal Employers Current Year and Nine Years Ago 2023 2014 (1) Employees Rank Employees Rank 3,900-4,400 1 4,100 1 500-550 2 517 2 200-250 3 200 3 100-150 4 65 10 100-150 4 150 4 100-150 4 96 8 75-125 7 95 9 75-125 7 — 0 50-100 9 110 6 50-100 9 100 7 — — 130 5 6,950 (2) 5,952 (1) Information only readily available for the listed employers. (2) This is an estimate from 2022. Information for 2023 is not yet available. Note: This does not purport to be a comprehensive list and is based on available data from the City's 2020 Official Statement and updates received since then. Some employers do not respond to inquiries for employment data. Source: City staff research; Metropolitan Council; EDA; MN DEED -111- CITY OF MOUNDS VIEW Full-time Equivalent City Government Employees by Function Last Ten Fiscal Years Fiscal Year 2014 2015 2016 2017 Function General government 6.00 6.00 6.00 6.00 Public safety Police Officers 19.00 19.00 19.00 19.00 Civilians 3.00 3.00 3.00 3.00 Streets and highways Administration/engineering 4.00 4.00 4.00 4.00 Maintenance 3.25 3.25 3.25 3.25 Culture and recreation Parks 2.00 2.00 2.00 2.00 Community center 1.00 1.00 1.00 1.00 Cable 1.00 1.00 1.00 1.00 Economic development EDA 0.75 0.75 0.75 1.00 Community development 4.00 4.00 4.00 4.00 Water 2.25 2.25 2.25 2.25 Sewer 2.25 2.25 2.25 2.25 Storm water 1.25 1.25 1.25 1.25 Total 49.75 49.75 49.75 50.00 Source: Finance department -112- 2018 2019 2020 2021 2022 2023 6.50 6.50 6.50 6.50 6.50 6.50 21.00 21.00 21.00 21.00 21.00 21.00 2.00 2.00 2.00 2.00 2.00 2.00 4.00 4.00 4.00 4.00 4.00 4.00 3.25 3.25 3.25 3.25 3.25 2.75 2.00 2.00 3.00 3.00 3.00 3.00 1.00 1.00 2.00 4.00 6.50 7.50 1.00 - - - - - 1.00 1.00 1.00 1.00 1.00 1.00 4.00 4.00 4.00 4.00 4.00 4.00 2.25 2.25 2.25 2.25 2.50 2.50 2.25 2.25 2.25 2.25 2.50 2.50 1.25 1.25 1.25 1.25 1.25 1.25 51.50 50.50 52.50 54.50 57.50 58.00 -113- Function Public safety Police Physical arrests — adults Calls for service Traffic citations Accidents Fire Number of calls answered Inspections Streets and highways Streets reconstructed (miles) Pothole material (asphalt tons) Economic development Permits issued Permit value (thousands $) Water Water main breaks Residential service line breaks Average daily consumption (thousands of gallons) (billed) Sanitary sewer Average daily sewage treatment (thousands of gallons) (MCES) CITY OF MOUNDS VIEW Operating Indicators by Function Last Ten Fiscal Years Fiscal Year 2014 2015 2016 2017 407 236 214 251 9,955 11,268 9,979 12,215 1,280 855 672 808 230 127 281 214 202 205 274 270 14 70 93 53 1.80 2.40 2.60 0.70 359.0 103.0 95.0 84.0 604 697 662 334 15,698 7,610 6,192 15,321 5 3 7 8 24 16 10 15 1,035 1,012 1,021 1,018 1,094 1,041 1,006 1,099 Note 1: Indicators are not available for the general government, culture and recreation, storm water and street light functions. Note 2: The City contracts with Metropolitan Council Environmental Services for sewage treatment. Note 3: The City contracts with Xcel Energy for street lights. Source: Various government departments -114- 2018 2019 2020 2021 2022 2023 433 628 269 322 250 234 11,007 12,313 10,324 13,368 11,832 10,429 873 752 487 643 701 610 267 267 146 194 186 186 203 221 206 256 305 360 60 142 131 196 188 97 0.97 0.70 0.50 - 1.33 1.20 56.0 11.0 4.5 18.5 18.0 83.8 679 766 693 751 441 809 18,658 27,468 13,099 10,044 27,923 10,721 9 9 5 8 9 9 19 10 15 15 22 31 1,081 936 1,017 1,058 975 1,294 1,075 1,046 1,133 1,057 978 980 -115- CITY OF MOUNDS VIEW Capital Asset Statistics by Function Last Ten Fiscal Years Function Public safety Police stations Patrol units Fire stations Streets and highways Streets (miles) Traffic signals Culture and recreation Parks acreage Parks Tennis courts Basketball courts Soccer fields Volleyball courts Disk golf courses Ball fields Community centers Water Water mains (miles) Fire hydrants Maximum daily capacity (thousands of gallons) Sewer Sanitary sewers (miles) Storm water Storm sewers (miles) Street light Streetlights Fiscal Year 2014 2015 2016 2017 1 1 1 1 6 6 6 6 1 1 1 1 43.3 43.3 43.3 43.3 10 10 10 10 123 123 123 123 11 11 11 11 4 4 4 4 9 9 9 9 4 4 4 5 3 3 3 3 1 1 1 1 6 6 6 6 1 1 1 1 47.2 47.2 47.2 47.2 481 481 481 481 5,600 5,600 5,600 5,600 44.7 44.7 44.7 44.7 33.9 33.9 33.9 33.9 275 275 275 275 Note: No capital asset indicators are available for the general government, sanitation, and economic development functions. Source: Various city departments -116- 2018 2019 2020 2021 2022 2023 1 1 1 1 1 1 6 6 6 6 6 6 1 1 1 1 1 1 43.3 43.3 43.3 43.3 43.3 43.3 10 10 10 10 10 10 123 123 123 123 123 123 11 11 11 11 11 11 4 4 4 4 4 2 9 9 9 9 9 9 5 5 5 5 5 4 3 3 3 3 3 4 1 1 1 1 1 1 6 6 6 6 6 7 1 1 1 1 1 1 47.2 47.2 47.2 47.2 47.2 47.2 481 481 481 481 481 481 5,600 5,600 5,600 5,600 5,600 5,600 44.7 44.7 44.7 44.7 44.7 44.7 33.9 33.9 33.9 33.9 33.9 33.9 275 275 275 275 275 275 -117- THIS PAGE INTENTIONALLY LEFT BLANK ATTACHMENT D CITY OF MOUNDS VIEW RAMSEY COUNTY, MINNESOTA Special Purpose Audit Reports Year Ended December 31, 2023 THIS PAGE INTENTIONALLY LEFT BLANK CITY OF MOUNDS VIEW RAMSEY COUNTY, MINNESOTA Special Purpose Audit Reports Year Ended December 31, 2023 Table of Contents Page Independent Auditor's Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance With Government Auditing Standards 1-2 Independent Auditor's Report on Minnesota Legal Compliance Schedule of Findings and Responses 4-5 THIS PAGE INTENTIONALLY LEFT BLANK M 6KR CERTIFIED PUBLIC ACCOUNTANTS INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL PRINCIPALS Thomas A. Karnowski, CPA Paul A. Radosevich, CPA William J. Lauer, CPA James H. Eichten, CPA Aaron J. Nielsen, CPA Victoria L. Holinka, CPA/CMA Jaclyn M. Huegel, CPA Kalen T. Karnowski, CPA OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS To the City Council and Management City of Mounds View, Minnesota We have audited, in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business -type activities, each major fund, and the aggregate remaining fund information of the City of Mounds View, Minnesota (the City) as of and for the year ended December 31, 2023, and the related notes to the financial statements, which collectively comprise the City's basic financial statements, and have issued our report thereon dated April 29, 2024. REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING In planning and performing our audit of the financial statements, we considered the City's internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control. Accordingly, we do not express an opinion on the effectiveness of the City's internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the City'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 and, therefore, material weaknesses or significant deficiencies may exist that have not been identified. We identified one deficiency in internal control, described in the accompanying Schedule of Findings and Responses as finding 2023-001 that we consider to be a material weakness. (continued) -I- Malloy, Montague, Karnowski, Radosevich & Co., P.A. 5353 Wayzata Boulevard • Suite 410 • Minneapolis, MN 55416 • Phone: 952-545-0424 • Fax: 952-545-0569 • www.mmkr.com REPORT ON COMPLIANCE AND OTHER MATTERS As part of obtaining reasonable assurance about whether the City's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. CITY'S RESPONSE TO FINDING Government Auditing Standards requires the auditor to perform limited procedures on the City's response to the finding identified in our audit and described in the accompanying Schedule of Findings and Responses. The City's response was not subjected to the other auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on the response. PURPOSE OF THIS REPORT The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City's internal control and compliance. Accordingly, this report is not suitable for any other purpose. Minneapolis, Minnesota April 29, 2024 -2- M 6KR CERTIFIED PUBLIC ACCOUNTANTS INDEPENDENT AUDITOR'S REPORT ON MINNESOTA LEGAL COMPLIANCE To the City Council and Management City of Mounds View, Minnesota PRINCIPALS Thomas A. Karnowski, CPA Paul A. Radosevich, CPA William J. Lauer, CPA James H. Eichten, CPA Aaron J. Nielsen, CPA Victoria L. Holinka, CPA/CMA Jaclyn M. Huegel, CPA Kalen T. Karnowski, CPA We have audited, in accordance with auditing standards generally accepted in the United States of America, and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business -type activities, each major fund, and the aggregate remaining fund information of the City of Mounds View, Minnesota (the City) as of and for the year ended December 31, 2023, and the related notes to the financial statements, which collectively comprise the City's basic financial statements, and have issued our report thereon dated April 29, 2024. MINNESOTA LEGAL COMPLIANCE In connection with our audit, we noted that the City failed to comply with provisions of the claims and disbursements section of the Minnesota Legal Compliance Audit Guide for the Cities, promulgated by the State Auditor pursuant to Minnesota Statutes § 6.65, insofar as they relate to accounting matters as described in the Schedule of Findings and Responses as finding 2023-002. Also, in connection with our audit, nothing came to our attention that caused us to believe that the City failed to comply with the provisions of the contracting — bid laws, depositories of public funds and public investments, conflicts of interest, public indebtedness, miscellaneous provisions, and tax increment financing sections of the Minnesota Legal Compliance Audit Guide for Cities, insofar as they relate to accounting matters. However, our audit was not directed primarily toward obtaining knowledge of such noncompliance. Accordingly, had we performed additional procedures, other matters may have come to our attention regarding the City's noncompliance with the above referenced provisions, insofar as they relate to accounting matters. CITY'S RESPONSE TO FINDING Government Auditing Standards requires the auditor to perform limited procedures on the City's response to the legal compliance finding identified in our audit and described in the accompanying Schedule of Findings and Responses. The City's response was not subjected to the other auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on the response. PURPOSE OF THIS REPORT The purpose of this report is solely to describe the scope of our testing of compliance and the results of that testing, and not to provide an opinion on compliance. Accordingly, this report is not suitable for any other purpose. A. Minneapolis, Minnesota April 29, 2024 -3- Malloy, Montague, Karnowski, Radosevich & Co., P.A. 5353 Wayzata Boulevard • Suite 410 • Minneapolis, MN 55416 • Phone: 952-545-0424 • Fax: 952-545-0569 • www.mmkr.com CITY OF MOUNDS VIEW Schedule of Findings and Responses Year Ended December 31, 2023 A. FINANCIAL STATEMENT FINDINGS MATERIAL WEAKNESS IN INTERNAL CONTROL OVER FINANCIAL REPORTING 2023-001 Segregation of Duties Criteria — Internal control over financial reporting. Condition — The City of Mounds View, Minnesota (the City) has limited segregation of duties in a number of areas. Questioned Costs — Not applicable. Context — The condition applies to multiple areas as noted above. Repeat Finding — This is a current year and prior year finding. Cause — The limited segregation of duties is primarily caused by the limited size of the City's business office staff. Effect — One important element of internal accounting controls is an adequate segregation of duties such that no one individual should have responsibility to execute a transaction, have physical access to the related assets, and have responsibility or authority to record the transaction. A lack of segregation of duties subjects the City to a higher risk that errors or fraud could occur and not be detected in a timely manner in the normal course of business. Recommendation — We recommend that the City continue to segregate duties as best it can within the limits of what the City considers to be cost -beneficial. Management Response — There is no disagreement with the audit finding. The City reviews and makes improvements to its internal control structure on an ongoing basis and attempts to maximize the segregation of duties in all areas within the limits of the staff available to eliminate or mitigate this internal control weakness. However, the City does not consider it cost -beneficial at this time to increase the size of its staff in order to further segregate accounting functions. -4- CITY OF MOUNDS VIEW Schedule of Findings and Responses (continued) Year Ended December 31, 2023 B. MINNESOTA LEGAL COMPLIANCE FINDINGS 2023-002 Claims and Disbursements Criteria — Minnesota Statutes § 471.425, Subd. 2. Condition — Minnesota Statutes require prompt payment of local government bills within a standard payment period of 35 days from the receipt of goods and services for governing boards that meet at least once a month. If such obligations are not paid within the appropriate time period, local governments must pay interest on the unpaid obligations at the rate of 1.5 percent per month or part of a month. Of the disbursements tested, 5 of 40 disbursements were not paid within the statutory time limit. Questioned Costs — Not applicable. Context — Of the disbursements tested, 5 of 40 disbursements were not in compliance. Repeat Finding — This is a current year and prior year finding. Cause — This was an oversight by city personnel. Effect — Certain payments made to vendors were not paid within the timeframe as required by state statutes. Recommendation — We recommend that the City review claims and disbursements payment procedures in place to ensure that all invoices are paid within statutory requirements. Management Response — There is no disagreement with the audit finding. The City will review its procedures in place to ensure future compliance with Minnesota Statutes. Irbil THIS PAGE INTENTIONALLY LEFT BLANK M 0 V N-DIS VVI E W City of Mounds View Staff R, Item No: 6 B&C Meeting Date: May 13, 2024 Type of Business: Council Business Administrator Review: To: Honorable Mayor and City Council From: Andy Thomas, Park and Recreation Superintendent Don Peterson, Director of Public Works/Parks and Recreation Item Title/Subject: Resolution 9925, Appointing 2023 Coaches of the Year Background: The City of Mounds View Coach of the Year Award recognizes ordinary citizens who have given unselfishly of their time by coaching Mounds View youth and who are dedicated to teaching sportsmanship and leadership skills to the youth of our community. Discussion: Nominations were solicited from the public. The Parks, Recreation, and Forestry Commission recommended Adnan Omanovic and Roscoe Curry as their 2023 Coach of the Year during their March 2024 meeting. The Mounds View Coach of the Year Award is scheduled to be presented at the May 13, 2024 City Council Meeting, located at Mounds View City Hall. Strategic Plan Strategy/Goal: Increase community engagement. A place where residents can work, live, and play safely, and show pride in the community. Financial Impact: No direct costs to the City or budget, future revenue and savings potential. Recommendation: Approve Resolution 9925 Recognizing Adnan Omanovic and Roscoe Curry as the 2023 Mounds View Coach of the Year. Respectfully submitted, Andy Thomas Park and Recreation Superintendent Attachments: Resolution 9925 Adnan Omanovic 2023 Coach of the Year Award Roscoe Curry 2023 Coach of the Year Award The Mounds View Vision A Thriving Desirable Community RESOLUTION NO. 9925 CITY OF MOUNDS VIEW COUNTY OF RAMSEY STATE OF MINNESOTA RECOGNIZING THE 2023 MOUNDS VIEW COACHES OF THE YEAR TO ADNAN OMANOVIC AND ROSCOE CURRY WHEREAS, the Mounds View Coach of the Year Award recognizes ordinary citizens who have given unselfishly of their time by coaching and mentoring Mounds View youth and who are dedicated to teaching sportsmanship and leadership skills to the youth of our community; and WHEREAS, nominations were solicited from the public and were reviewed by the Parks, Recreation, and Forestry Commission; and WHEREAS, Adnan Omanovic and Roscoe Curry were selected for the 2023 award and meet the outlined selection criteria; and WHEREAS, Mr. Omanovic and Mr. Curry are both Mounds View residents that have coached third and fourth grade soccer for the Mounds View Recreation league; and WHEREAS, Mr. Omanovic and Mr. Curry demonstrate exemplary sportsmanship both on and off the field and coached their team with leadership, humor, and enthusiasm while instilling fundamental skills in the players; and WHEREAS, Mr. Omanovic and Mr. Curry were able to bring their expertise into the Mounds View Recreation league by breaking down the fundamentals so each child was able to understand, while managing a large and diverse group of third and fourth graders; and WHEREAS, Mr. Omanovic and Mr. Curry unselfishly gave of their time and coached with calmness and a high level of enthusiasm and dedication which allowed the players to improve and grow while still enjoying the experience of learning and playing the game of soccer; and WHEREAS, Mr. Omanovic and Mr. Curry consistently showed respect to each player, and received respect from the players, which showed their level of commitment and enjoyment of the game. NOW, THEREFORE BE IT RESOLVED, that the Mounds View City Council does hereby present the 2023 Mounds View Coach of the Year to Adnan Omanovic and Roscoe Curry in sincere gratitude and appreciation for their support and dedication to the players, parents, and the athletic community of the City of Mounds View. Adopted this 13t" day of May, 2024 Mayor Zach Lindstrom Councilmember Theresa Marie Cermak Councilmember Julie Clark Councilmember Sherry Gunn ATTEST: Councilmember Gary Meehlhause City Administrator Nyle Zikmund (seal) The Mounds View Vision A Thriving Desirable Community MOUNDitSVVt-EW 2023 VOLUNTEER COACH OF THE YEAR AWARD In Honor of Patrick "Homer" Holmes Presented to Adnan Omanovic In recognition of your commitment and dedication to teaching sportsmanship and leadership skills to the youth of our community. WHEREAS, the Mounds View Coach of the Year Award recognizes ordinary citizens who have given unselfishly of their time by coaching and mentoring Mounds View youth and who are dedicated to teaching sportsmanship and leadership skills to the youth of our community; and WHEREAS, Adnan Omanovic is a Mounds View resident who has coached third and fourth grade soccer for the Mounds View Recreation league; and WHEREAS, Mr. Omanovic demonstrates exemplary sportsmanship both on and off the field and coached his team with leadership while instilling fundamental skills in the players; and WHEREAS, Mr. Omanovic has demonstrated exceptional leadership and mentorship, instilling valuable lessons in teamwork, responsibility, and perseverance; and WHEREAS, Mr. Omanovic has displayed a genuine passion for the sport of soccer, fostering an environment where players are inspired to excel and develop a lifelong love for the game. His dedication to teaching both basic and advanced skills has equipped his players with the tools they need to succeed, while his emphasis on good sportsmanship has cultivated a culture of respect and fair play; and WHEREAS, Mr. Omanovic has exhibited exemplary communication skills, maintaining open and transparent dialogue with parents and players alike. By providing equal playing time and investing quality time in each player, he has ensured that every individual feels valued and supported. NOW, THEREFORE BE IT RESOLVED that the Mounds View City Council does hereby present the 2023 Mounds View Coach of the Year Award to Mr. Omanovic in sincere gratitude and appreciation for efforts shared as a Mounds View resident. 0 -y 1 2023 VOLUNTEER COACH OF THE YEAR AWARD In Honor of Patrick "Homer" Holmes Presented to Roscoe Curry In recognition of your commitment and dedication to teaching sportsmanship and leadership skills to the youth of our community. WHEREAS, the Mounds View Coach of the Year Award recognizes ordinary citizens who have given unselfishly of their time by coaching and mentoring Mounds View youth and who are dedicated to teaching sportsmanship and leadership skills to the youth of our community; and WHEREAS, Roscoe Curry is a Mounds View resident who has coached fifth and sixth grade soccer for the Mounds View Recreation league; and WHEREAS, Mr. Curry demonstrates exemplary sportsmanship both on and off the field and coached his team with leadership while instilling fundamental skills in the players; and WHEREAS, Mr. Curry's positive impact from his coaching extends beyond the field, fostering camaraderie, skill development and personal growth. He coaches with a great attitude, and excellent communication with parents and kids; and WHEREAS, Mr. Curry, throughout his many years of coaching has not only imparted technical skills but has also instilled values of teamwork, perseverance and sportsmanship. His ability to challenge players while maintaining patience and compassion has resulted in continuous improvement of his team members, both individually and collectively; and WHEREAS, Mr. Curry's selflessness, passion for the game, and unwavering dedication to his players is truly deserving of this honor. NOW, THEREFORE BE IT RESOLVED that the Mounds View City Council does hereby present the 2023 Mounds View Coach of the Year Award to Roscoe Curry in sincere gratitude and appreciation for efforts shared as a Mounds View resident. Item No: 6D Mounms viEw City of Mounds View Staff R Meeting Date: 05/13/2024 Type of Business: Special Order of Business Administrator Review: To: Honorable Mayor and City Council From: Ben Zender, Chief of Police Item Title/Subject: 2024 Quarter 1 Report Background: As part of the City Strategic Plan process, Department Heads provide a quarterly report outlining the status of their projects and percent completed in achieving the goals and policies adopted by the City Council through the Strategic Plan. Discussion: At the beginning of 2024, the Mounds View Police Department is continuing to work on action steps and tasks in order to fulfill the goals and strategies to support the City Councils Vision and Mission as outlined in the 2023-2025 City Strategic Plan. The Mounds View Police Department continues to work on recruitment, retention, wellness, proactivity, and outreach. Strategic Plan Vision/Strategy/Goal: Vison: A progressive community that is welcoming, and a desirable destination to all ages and cultures, who seek progress through partnerships, and where residents can work, live, and play safely and show pride in the community. Goal A: Increased enforcement and responsiveness to drugs, traffic, code violations, and petty crimes. 1. VCET continues to make several major narcotic arrests 2. Officers have participated in several DWI and speed enforcement details through the Ramsey County Traffic Safety Initiative (RCTSI) 3. An Officer was nominated for traffic related awards to include the MADD Awards and the Office of Traffic Safety TZD DWI All Star Team Awards 4. Flock Camera Safety Systems are beginning to be installed throughout the city Goal B: Continue community outreach programs. Focus on diversity events and public relation activities. 1. Increase social media presence and activity through Twitter, Next Door, Instagram, and the Mounds View city Facebook page 2. Partnered with the Mounds View Police Foundation for the 7t" Annual Daddy/Daughter Dance 3. Partnered with city and community members for the Tribute Park Committee 4. Participated in Mankato Criminal Justice Spring 2024 Career and Internship Fair 5. Participated in Coffee with a Cop event at City Hall 2024 MVPD Quarter 1 Report Page 2 Goal C: Network with other communities and organizations 1. Continued partnership with the Mounds View Police Foundation 2. Partnered with the Festival in the Park committee in planning a new parade route 3. Officers participated in the Polar Plunge where we raised almost $2,400 for Special Olympics MN 4. Continued partnership with Ramsey County Attorney's Office with Collaborative Sexual Assault Reform and beginning cooperation for DNA evidence collection for gun cases 5. NRO continuing to work on the apartment coalition program along with New Brighton Public Safety and Roseville PD 6. NRO continuing to work with Northeast Youth and Family Services to provide mental health consulting and community support services 7. 2 Officers were presented with the Life Saving Award Goal D: Expand on New Americans Academy and Pre -Party for Night to Unite, as well as ID & creating regular meetings with Neighborhood Captains program 1. Plans are being made for Safety Camp as well as the Senior Safety and Wellness Fair Goal E: Speeding: Address the speeding issue by potentially closing some streets, adding speed bumps, and communicating to the public the PD is stepping up its speed enforcement, advertise the actual fines in the Newsletter, and come with a catchy slogan similar to "Click it or Ticket" only for speeding. "Obey the sign or Pay the Fine." 1. Continued speed and traffic enforcement efforts on social media and other platforms 2. Received 2 new solar speed signs that will be deployed throughout the city when feasible Financial Impact: No financial impact. This is the quarterly status report that requires no funding. Recommendation: Staff recommends the City Council hear an update of the 2024 quarter 1 report and ask questions as necessary. Respectfully Submitted, Ben Zender Chief of Police Mounds View Police Department 2024 Quarter 1 Report Mounds View Police 2024 Quarter 1 Synopsis This quarter has been challenging with staffing issues. With that said, we did hire Officer Isabel Torres in March and she is on phase 1 of her training. She has been a great addition to our department and we look forward to her positive contributions in the future. Recruitment and retention will continue to be a priority as staffing levels and recruitment continue to be challenging. MVPD is currently working on an updated recruitment flyer, MVPD specialty brochure, and a recruitment video. We have continued to increase our social media presence and by attending career fairs like the Mankato Criminal Justice Spring 2024 Career and Internship Fair. MVPD will continue to invest in our officers by a variety of avenues to include officer professional development, training, and officer wellness. This was demonstrated by several officers attending various training courses throughout the quarter. The Mounds View Police Department continues to engage in outreach activities. MVPD partnered with the Mounds View Police Foundation with our 7t" annual Daddy/Daughter Dance. This continues to be one of the most requested and sought-after outreach events that is offered. MVPD also participated in the Polar Plunge where we raised almost $2,400 for Special Olympics MN. We also participated in a Coffee with a Cop event and it was well attended with positive citizen and police conversations. Sgt. Hanson and K9 Officer Aase were awarded the lifesaving award. These officers went above and beyond the call of duty to quickly respond to the emergency call, provide efficient and effective first aid/CPR, and get the victim to the hospital in order for them to get more advanced care. Officer Ohlendorf was also recognized by the MN State Mothers Against Drunk Driving (MADD) office for his proactive efforts in enforcing traffic laws by arresting impaired drivers and making traffic safety a priority. His efforts make a significant impact on the safety of the community. Officer Ohlendorf will be recognized at the Annual Law Enforcement Recognition Awards Event in May. Officer Ohlendorf will also be recognized by the Office of Traffic Safety (OTS) as an honorable mention TZD DWI all-star for his proactive traffic enforcement efforts. In addition to proactive traffic enforcement efforts, Flock Camera Safety Systems are beginning to be installed throughout the city. This will be another enforcement tool officers can use in order to keep the community safe. Various training opportunities were made available throughout this quarter to include handgun and rifle shoots, Virtual Reality (VR) training, defensive tactics and instructor training, less than lethal weapons training (Taser, Bolawrap, 40mm impact munitions, chemical irritant training), and reality -based scenario training in which the vacant houses acquired by the city were utilized. This provides officers the opportunity to participate in reality -based scenarios which will be definitely carry over to real life police interactions on the streets. Officers also attended various professional development training to include investigations training, narcotics training, Field Training Officer (FTO) training, and leadership courses. As we move into the spring, the MVPD will continue to be active in the community with various outreach activities, proactive patrols/enforcement, and training opportunities. In January 2024, Ramsey County VCET executed a Search Warrant in Saint Paul resulting in the seizure of a large quantity of marijuana, mushrooms, and THC vape pens along with a large quantity of weapons and US Currency. As VCET executed the Search Warrant, multiple suspects ran out of the fortified house but were quickly caught in a foot chase. Over 200 pounds of high-grade cannabis flower was seized which was packaged in one -pound quantities for resale. Five firearms, two of which had no serial number and one of which matched shell casings from a 2023 SPPD case (No victims). Another two pounds of mushrooms, 2,500 THC vape pens, and 4 grams of cocaine were recovered. Additionally, $123,092 US Currency was seized from the residence along with a money counter and drug ledgers which included spreadsheets documenting sales and debts. The following day, a second Search Warrant was executed in which another 20 pounds of high-grade cannabis was seized along with two more firearms and $9,460 US Currency. A week later, a third Search Warrant was executed in which five more firearms were seized along with $481,193 US Currency. When VCET executed the Search Warrant, Co -Conspirators of the main target were in the process of heat sealing the US Currency into bags and placing them into containers which could then be buried. Finally, in February 2024, the MVPD VCET Investigator along with another VCET Investigator traveled to Michigan where the Marijuana was believed to have been grown. VCET teamed up with the Michigan State Police where two additional Search Warrants were executed which resulted in the dismantling of two illegal marijuana grow operations. Two suspects in this case were later charged in Federal court. Marijuana Investigations continue to be one of the more dangerous investigations that VCET conducts. While marijuana is now legal in the State of Minnesota, VCET Investigators rarely come in contact with those that are abiding by the new laws. While speaking with marijuana users on the street / jail interviews, most state they will continue using the "black market" when obtaining their marijuana mostly because of prices. In January, VCET Investigators continued their long-term methamphetamine investigation into a Mexican Based Drug Trafficking Organization. Undercover Officers were in contact with a Source of Supply in Mexico and ordered multiple pounds of methamphetamine. A deal location was set in a neighboring city to Mounds View where the undercover officer met with the runner and purchased two pounds of methamphetamine. The runner and his house were later identified in which a Search Warrant will be executed at a later date. In February, Investigators were working an investigation which focused on the money aspect of a Drug Trafficking Organization. The money courier was believed to live in Mounds View and laundering money back to Mexico. A Search Warrant was executed at the courier's residence in which a large quantity of US Currency was seized along with other narcotic related evidence. In February & March, VCET Undercover Officers continue to be introduced to Drug Trafficking Organizations for the purpose of purchasing large quantities of drugs such as methamphetamine. Undercover Officers will negotiate prices and deal locations with the Sources of Supply and then meet with drug runners. These investigations are highly confidential as most of the runners still don't realize they sold methamphetamine to a Police Officer. Investigators will continue to investigate and indict these runners / Sources of Supply and then arrest them at a later date. In February, Investigators received information that a large quantity of methamphetamine was going to be delivered to an address in the Twin Cities. Investigators had a description of the vehicle along with a partial license plate however did not know the current location of the load. While enroute to a separate operation, the MVPD VCET Investigator located the load vehicle by accident. With the assistance of his / her partners, a traffic stop was conducted in which nearly 30 pounds of methamphetamine was recovered. In March, Investigators conducted an undercover operation posing as cartel money couriers. Investigators met with the suspects in which a large quantity of US Currency was exchange from the suspects to the Investigators. The couriers were later identified, and narcotic investigations have since been opened on them. This case remains ongoing. 4 2024 1St Quarter Report —Neighborhood Resource Officer The NRO had responded to 126 calls for service in the first quarter and participated in 2 community outreach events. 23 of the cases were investigations received from Child Protection and Adult Protection reporting maltreatment of Children and vulnerable adults. During the first quarter, the NRO returned to fulltime patrol on the daytime shift to assist with covering the vacant positions within the department. This quarter, the Mounds View Police Department continued efforts that have been established with the Crime Free Multi Housing Apartment Landlord Coalition. Coordinated effort has been implemented between the cities of New Brighton, Roseville and Mounds View. Both New Brighton and Roseville hosted CFMH meetings this quarter, which the NRO was able to attend and assist with. The Apartment Coalition meetings are planned to continue throughout the year. Through the Crime Free Multi -Housing coalition, the NRO has sent out 2 strike letters. There have been no Strike 2 letters needed. The NRO continues to work closely with Code Enforcement regarding ongoing property management issues. Currently there is one condemned building that has required follow up in January, and has had no further issues since then. The NRO has worked closely with the Northeast Youth and Family Services to provide aid for youth, adults, and families in need of Mental health counseling and community support services. During the first quarter, the NRO submitted 4 new referrals for services. The NRO is continuing working with NYFS on 1 case which primarily focused on housing assistance. Collaboration on community outreach events have continued between the NRO and the Mounds View Police Foundation. In early February, the 71" annual Father Daughter Dance was hosted by the Mounds View Police Foundation. Feedback from the participants was all positive. Also, in February the Mounds View Police Department participated in the Polar Plunge in Anoka County. The Polar Plunge is the biggest fundraiser for Special Olympics Minnesota in which the funds raised help provide year- round training and services to athletes. Participants from the MVPD were able to raise $2,376 through donations and pledged amounts. The NRO continues to monitor and stay consistent with predatory registry in Mounds View. The NRO meets with predatory offenders to ensure information and employment records remain current. This quarter, the NRO has continued to review predatory offenders who have looked into moving into Mounds View and inform them if they were ineligible to live at the address' listed due to being in violation of the city ordinance. Anyone who was contacted made other living arrangements. Current and relevant information continues to be posted on Nextdoor.com, Twitter, and Instagram. Edgewood Middle School and Pinewood Elementary School SRO Quarter 1 Report January 2024 — March 2024 Officer Boscardin worked at Edgewood Middle School and Pinewood Elementary during this quarter. Officer Boscardin has continued to work in partnership with both schools. Communication with staff at both schools has continued to improve throughout this quarter. Officer Boscardin started each day at Edgewood Middle School, conducting an interior patrol. Officer Boscardin then turned the school speed zone signs on/off each morning for student arrival at Pinewood. Due to numerous complaints of school bus stop arm violations, Officer Boscardin followed buses during their morning routes to provide extra stop arm patrols. Officer Boscardin cited multiple vehicles for stop arm violations during this time. Officer Boscardin assisted with student drop off traffic control at Pinewood. Officer Boscardin conducted an interior patrol of Pinewood before heading back to Edgewood. Upon returning to Edgewood, Officer Boscardin conducted interior patrols and attended 6th — 8th grade lunches pending his case load. After student lunches, Officer Boscardin continued to meet with students and staff. At the end of Edgewood's school day, Officer Boscardin was present for student dismissal to ensure all students were picked up. Officer Boscardin conducted extra patrols for after school programs, returned to MVPD to check in with patrol/investigators, and work on reports. Officer Boscardin would turn school speed zone signs on/off, and provide extra stop arm violation patrols at the end of Pinewoods' school day. Officer Boscardin participated in the MVPD Coffee with a Cop, and the MVPD Polar Plunge outreach events with many other MVPD Officers. Officer Boscardin attended the Polar Plunge event at Edgewood again this year. Officer Boscardin attended 5th grade information night at Edgewood. Officer Boscardin plans to attend all the Band, Choir, and Orchestra concerts at Edgewood and the Family Library Night events hosted at Pinewood in the coming months. Officer Boscardin will attend the end of year PTA picnic at Pinewood Elementary. During this quarter, Officer Boscardin completed numerous investigations working in partnership with Edgewood staff. Officer Boscardin completed a fight investigation. One student was referred to a Diversion program. Officer Boscardin completed a harassment Investigation. Officer Boscardin successfully worked with all parties involved to resolve the on -going issues. Officer Boscardin completed an investigation for Threats of Violence. Officer Boscardin concluded there wasn't a credible threat to the school or students' safety. Officer Boscardin was notified of narcotic paraphernalia and a large kitchen knife left near the sidewalk where Pinewood students pass on their way to and from school. Officer Boscardin collected the drug paraphernalia and knife before students were present. Officer Boscardin completed a child abuse investigation. Officer Boscardin forwarded the report to Ramsey County Child Protection Services. Officer Boscardin completed an investigation for a student who requested to speak with him in reference to safety concerns he had. Officer Boscardin forwarded the report to Anoka Police Department for information purposes. Officer Boscardin completed an investigation for an assault. Officer Boscardin submitted charges to The County Attorney's Office (Two adult charges of (GM) Aiding an Offender) and The Ramsey County Juvenile Attorney's Office (Three Juvenile charges of (M) 5th Degree Assault, two juvenile charges of (GM) Aiding an Offender) for charging considerations. Officer Boscardin completed a fight investigation at Edgewood. Both students actively participated in the fight and there were no charges. INVESTIGATOR ERICKSON 2024 QUARTER 1 INVESTIGATIVE HIGHLIGHTS In the 2024 1st quarter, 14 cases were investigated by Investigator Erickson. Of those cases, 7 cases were charged out by arrest. 6 cases are still under investigation. Among the cases: • 1 Violation of Order for Protection • 4 DWI Related Arrests • 2 Theft Cases • 1 Weapon involved case • 1 Motor Vehicle Theft Investigation • 1 Domestic Assault Investigations • 1 Fraud/Forgery Investigation • 1 Criminal Sexual Conduct Investigation • 1 Assault Cases • 1 False Info to Police Violation Criminal Sexual Conduct On 2-16-2024, Officers were dispatched to the 2300 block of Mounds View Blvd for a sexual assault that had just occurred. Officers met with the victim who stated that a male she met off a dating App several months ago, showed up at her apartment and sexually assaulted her. She had not seen the male since they dated months ago. The victim was transported to the Hospital where a SANE Exam was completed. The case is still under investigation. Fraud/Counterfeit Currency On 2-14-2024, Mounds View PD Officers took a report from a convenience store stating that a customer paid for a $12.92-dollar carton of cigarettes with a counterfeit 100-dollar bill. Through the investigation, surveillance footage was obtained and the suspect on camera was identified. Investigator Erickson was able to locate the suspect and interview him. The case has been submitted to the Mounds View City Attorney for charges. Motor Vehicle Theft On 3-24-24, Mounds View PD Officer took a report for a stolen vehicle. The victim reported that her vehicle was stolen from the parking lot where she lives. It was later found in the investigation that the victim had left her credit card in the vehicle. Through the investigation, it was found that the credit card was used in Minneapolis at a McDonald's and a Deli. Investigator Erickson obtained surveillance footage of the transactions and was able to identify the suspect. Further investigations into the suspect led to the suspect's accomplice assisting with the transactions. The case is still under investigation. Violation Order for Protection On 1-9-2024, Officers took a report for a Violation of an Order for Protection. The caller stated that her ex-husband texted her on New Year's Eve. The case was investigated proving that the ex-husband contacted the victim. The suspect was criminally charged with violating the Order for Protection. Theft by Swindle Inv Erickson was forwarded a report that originated in Garland, TX. The case report was for a theft by swindle incident where the victim, a vehicle parts distribution center in Garland TX, sold vehicle parts for a Jeep Wagoneer and delivered them to Columbia Heights. The parts were then intercepted by the suspect at the 2100 block of Mustang Drive, and never delivered to the Columbia Heights address. Now, the payment has been reversed and the purchaser's Identification and credit card were determined to be fake. The vehicle parts center is now out the money. Through the investigation, it was found that there are several other cases similar with the same suspect involved. The case is still under investigation. INVESTIGATOR SOLZ 2024 QUARTER 1 INVESTIGATIVE HIGHLIGHTS • 38 cases Investigated • 22 cleared by arrest • 4 awaiting evidence • 5 sent to County/City Attorney for review 12 Traffic 7 Assaults 5 Theft 3 Violation of Order of Protection 2 Criminal Damage to Property 2 Criminal Sexual Conduct 2 Fraud 2 Narcotics 1 Burglary 1 Weapon 1 Death -Case Highlights- Xbox Theft: Followed up on Theft from Quarter 4 of 2023 where an Xbox and games were stolen from a child with disabilities a few weeks before Christmas. Wrote a search warrant for suspect's Facebook and obtained several incriminating messages. 2 people were formally charged with GM theft. Criminal Sexual Conduct (CSC): CSC involving live in step dad (victim under age). Conducted several search warrants of home, cell phone, Facebook, and taxi cab video. Suspect was charged with 3rd degree CSC. Criminal damage to property (CDP's): Upwards of 15 CDP's around same neighborhood with same method. Suspect was stopped by patrol early one morning and found a knife on the suspect. Male was later linked to a CDP where tires were slashed. Wrote search warrant for house and suspect. Suspect arrested. Formally charged with GM CDP. Felony Stalking: Ex-husband was suspected in sending hundreds of text messages from an unknown number. Suspect had a previous domestic abuse no contact order against him. Subpoena phone records and found several numbers belonged to suspect. Suspect arrested and charged with Felony Stalking and a new DANCO was put in place. Check Fraud: Employee was stealing checks and writing them in her name and cashing them. Submitted several subpoenas to different banks and learned funds were going to suspect's bank account. GPS location data from mobile check deposits were verified as suspect's house. Assault: 2 males attacked their roommate and one presented a knife while the other threatened to shoot everyone in the house. Drafted search warrant for Ring camera in the house and cell phone of suspect. 1 male charged with 2r,d degree assault and another charged with Felony threats of violence. Assault: Domestic with knife where female held knife to boyfriend. Incident was captured on surveillance camera. Review of Jail calls revealed suspect was violating a newly served DANCO and trying to manipulate the victim. Weapon: Officers recovered a handgun during a traffic stop with no person in the vehicle eligible to have one. 1 person arrested, DNA search warrant completed. Formal charges pending DNA results. Theft by swindle: Victim scammed on Zillow for house for rent, when it actually wasn't listed. Open door was the agent and suspect posed as landlord and gained access through open door. Suspect identified through venmo payments made to the suspect. Suspect currently lives in Texas. Several subpoenas on bank records. In contact with local authorities in Texas. Formal charges pending. 2024 Quarter 1 Report: Sgt. Schultes (K9 Grizz) and Ofc. Aase (K9 Ace) Assist Other Agency: 24000451 On 1/16/24 at 2240 hours Sergeant Hanson and Officer Aase, were dispatched to an assist other agency at the 2600 block of Mounds View Boulevard. Officers located the stolen vehicle in question and believed the suspect was in a nearby house. Officers located the suspect after multiple hours and engaged in a foot pursuit with the suspect. The suspect broke back into the residence he came out of and a standoff ensued. After approximately one hour, the suspect was taken into custody without incident. Officer Aase deployed K9 Ace for an article search to check if the suspect tossed anything during the foot pursuit. K9 Ace did not locate any items of evidential value. Assist Other Agency: 24001975 On 3/7/24 at 2044 hours Roseville PD requested additional squads for a group of about 100 juveniles that were currently physically fighting at Chick-fil-a (2090 Snelling Ave N). Call notes updated someone was just stabbed inside the store. Officer Aase, responded with K9 Ace to assist. Officer Aase entered the parking lot on the south side, were multiple juveniles were running through the parking lot and fleeing the area in their vehicles. Approximately 30 juveniles breached the front door. These juveniles successfully broke the glass door and began to enter the restaurant. Officer Aase gave PA announcements and gave multiple K9 warnings. K9 Ace barked as a deterrent. Officer Aase went inside the store with multiple officers where we located a female juvenile victim with a stab wound to her finger. Another female juvenile victim stated she was assaulted by multiple males. Dispatch advised the group we had just dispersed were now at Raising Canes (2420 Fairview Ave N) with a report of 50 people physically fighting in the parking lot and inside the store. RVPD Sergeant Eckert requested some squads to break to that location. Officer Aase and K9 Ace responded to Raising Canes to assist. Upon arrival, dispatch updated someone was just shot in the parking lot. Multiple officers arrived on scene. Officer Aase parked directly in front of the store and gave K9 announcements over my PA system. K9 Ace began barking as a deterrent. Eventually, it was determined nobody was shot and it was a swatting attempt to law enforcement. Assist Other Agency: 24002143 On 3/14/24 at 1659 hours I, Officer Aase, responded to the area of 309 Old Highway 8 NW in New Brighton, for a male who was shot. Call notes continued to update the victim was laying on the corner of the intersection. One witness observed the suspect run north from the intersection. The suspect was described to be a younger male, blue sweatshirt, dark jeans, tall, and thin. The suspect was then seen running west into the trailer park off True Street and Old Highway 8 NW with his hands in his pockets. Officer Aase and K9 Ace attempted a lengthy track, but did not locate the suspect. Officer Aase then assisted Ramsey County Deputies with a K9 track in the same area, in which the suspect was not located. Meet and Greet: 835 2nd Ave NW, New Brighton Saint John's Baptist Church Officer Aase and K9 Ace performed a K9 demo at St Johns Church in New Brighton. Officer Aase performed a K9 demo for approximately 60 children between the ages of 3-6 years old. After the demo was complete, each kid was able to come and pet K9 Ace and interact with him. Officer Aase spoke about the Mounds View Police Department K9 program and what our dogs offer to the community. RCSO SWAT Team integration training: Sergeant Schultes, Officer Aase, and their K9 partners participated in scenario -based training with the RCSO SWAT team on 1/23/2024 at The North Church. Our K9 partners were used in apprehension scenarios, utilizing the Bear Cat and a full arrest team. The K9's were exposed to environmental challenges, new safety tactics, and worked in close proximity to the team members to improve our success in future deployments across agencies and specialty units. Assist Other Agency: On 1/24/2024 at 0146 hours, New Brighton Officers initiated a traffic stop near the intersection of Silver Lake Road NW and 5t" Street NW in New Brighton. After a brief pursuit, the suspect vehicle was disabled in the back yard of a residence, and the occupants fled on foot. Sergeant Schultes and K9 Grizz responded to assist with a K9 track. During the track, heat sources were located by a drone operator. As the K9 team moved toward the suspect, he fled away from officers and was apprehended by perimeter officers. A female was later located after she approached a homeowner because she was cold. The driver was later booked on several charges. Assist Other Agency: On 3/23/2024 at about 0400 hours, a New Brighton Officer initiated a traffic stop. The driver fled and a vehicle pursuit was initiated. Due to the dangerous driving conduct of the suspect, the pursuit was terminated. Shortly after, the vehicle was found crashed and unoccupied near the intersection of Long Lake Road and 14t" Street NW. Sergeant Schultes and K9 Grizz responded to assist with a track. A track was started, and K9 Grizz tracked away from the vehicle. He continued tracking over back yard fences for about a block, then the track continued across 15t" Street NW into another back yard. K9 Grizz tracked to a garbage can in the back yard of a residence. It appeared the suspect had concealed himself inside, so officers created distance for safety. After attempting to negotiate the suspect out of the garbage can for several minutes with no response, an officer tipped over the can and the suspect partially fell out. K9 Grizz barked as a deterrent as I gave the suspect commands. He surrendered and was taken into custody without further incident. He was booked for fleeing in a motor vehicle. Mounds View PD Reserve Unit 2024 Quarter 1 Report Reserve Officers volunteered a total of one hundred twenty-five (125) hours in the first quarter of 2024. This is up over fifty hours from quarter one in 2023. Reserve Officer Mark Walker suffered an off -duty injury and is unable to work as a Reserve Officer for several months, up to a year. During the first quarter of 2024, Reserve Officers completed many hours of proactive patrol, four (4) jail transports, assisted on four (4) medical emergencies, one (1) fire call, gathered evidence from Regions Hospital and were role players for MVPD Officers. Reserve Officer Overton and Traczyk helped Officer Torres as role players, during scenarios of building searches, mental health calls and domestic violence situations. Reserve Officer Traczyk was used as a role player during MVPD's annual Taser and LLIM training. In addition, Reserve Officer Overton interviewed Sgt. Knitter for a LAWE related school assignment. 4000 3500 3000 2500 2000 1500 1000 500 0 180 160 140 120 100 80 60 40 20 0 2601 2024 Calls for Service 2473 3452 3067 2023 2022 2021 Arrests 167 164 2024 2023 2022 2021 450 400 350 300 250 200 149 150 100 50 0 2024 1400 1200 1000 800 604 600 400 200 0 Citations 407 2023 2022. 2021 Traffic Stops 1304 2024 2023 2022 2021 26 25 25 24 23 22 21 20 19 2024 18 16 14 12 10 8 6 4 2 0 DW I's 21 A" 2023 2022 Drug Offenses 25 16 2021 2024 20232 2021 * Multiple offenses may be associated with a single incident. Multiple individuals may have been arrested in a single incident. An individual may have been arrested for multiple offenses. ,� Mv��--- •.cry � W Z9�P ,•, IT molp REMEMBERING THE FALLEN MATTHEW RUGE ADAM FINSETN PAUL ELMSTRAND Police Officer FirefghterlParamedic Police Officer ti NI��� S W4 MOUNDS VIEW r �• [y �pTE AfEl P 7C �.riLICF 14 'AmiL _ Alw &I 2— E. p Fff 49.4 LA k,: �� s SM-P MOUNDitsMrw City of Mounds View Staff Report Item No: Meeting Date: Type of Business City Administrator Review: 08A May 13, 2024 Council Business To: Honorable Mayor and City Council From: Phil Carlson, AICP, Stantec, City Planner Item Title/Subject: PUBLIC HEARING: Resolution 9915 Approving an Amendment to the Conditional Use Permit for the Property at 2375 Mounds View Boulevard to Allow Auto Body Work and Auto Painting Introduction: The Bear Lot at 2375 Mounds View Blvd has operated an auto dealership and repair shop for many years, selling cars, trucks, motorcycles, and RVs. The property operates under a conditional use permit (CUP) originally issued in 1992 and amended several times since. The business and property is to be sold and the owners are requesting an amendment to the CUP to allow auto body repair and painting, which are not permitted now under the CUP. Discussion: The Bear Lot at 2375 Mounds View Blvd was originally a Saturn dealership with a CUP approved in 1992 by Resolution 4195. The CUP was amended in 1994, 1996, and 2010, allowing among things, added parking stalls; expansion of the building; adding a car wash, landscaping, signage, and lighting; and finally in 2010 removing the requirement for a new car license on the property. A condition of the 1996 amendment remains in effect: "[V]ehicle repair, servicing and maintenance are permitted on this site, excluding body work and painting. " 08A 5/13/2024 — Conditional Use Permit Amendment (auto body repair and painting), 2375 Mounds View Boulevard Page 2 The owners want to remove that condition so that a full complement of repair work can be done on site, including body work and painting. In the background material for this request is my opinion via email to the applicant that "auto repair" in the Mounds View Zoning Code does not distinguish between various kinds of auto repair and auto body work — body work is part of "auto repair". If body work is done, it follows logically that auto painting is part of that work and should be allowed as well, since that body work usually needs to be repainted. There is no detailed background on why the previous condition imposed by the City Council prevented auto body work and painting. But the condition may be reasonable, given the differences in potential impacts between minor repair work and major body work and painting, notable noise and odors. If these can be addressed, amending the CUP to remove that condition as requested may be reasonable. There are no exterior changes to the site or building with this CUP amendment request at this time. If there are significant changes to the site or building, those will be reviewed with another CUP amendment. Very minor changes can be approved administratively by staff. CUP Factors Section 160.450(E) lists the standards the City Council is to consider in assessing possible impacts of a conditional use permit: Adverse effects. The Planning and Zoning Commission shall consider possible adverse effects of the proposed amendment or conditional use. Its judgment shall be based upon (but not limited to) the following factors: (1) Relationship to Municipal Comprehensive Plan; (2) The geographical area involved; (3) Whether the use will tend to or actually depreciate the area in which it is proposed; (4) The character of the surrounding area; and (5) The demonstrated need for the use. The proposed CUP amendment to allow auto body work and painting will not significantly impact any of these five standards. On April 17t", 2024 the Mounds View Planning Commission approved Resolution 1170-24 recommending approval of an amendment to the conditional use permit for the property at 2375 Mounds View Blvd. to allow auto body work and auto painting. Strategic Plan Strategy/Goal: Create and maintain a positive climate where businesses want to locate and remain in Mounds View. Financial Impact: N/A The Mounds View Vision A Thriving Desirable Community 08A 5/13/2024 — Conditional Use Permit Amendment (auto body repair and painting), 2375 Mounds View Boulevard Page 3 Staff Recommendation: City staff recommends that the Mounds View City Council approves the amendment to the conditional use permit for the property located at 2375 Mounds View Boulevard as submitted by the applicant, Richard Herod III, dated February 26, 2024, with the following conditions and findings of fact: Conditions for Approval 1) All previously approved conditions in the Conditional Use Permit for 2375 Mounds View Boulevard remain in effect unless specifically modified by this approved amendment. 2) The previous condition involving auto body work and auto painting is removed; auto body work and auto painting are allowed as conditioned here. 3) All repair, body work, and painting will be done within the enclosed building with the doors closed. 4) Noise and odors will be kept to the minimum possible and in keeping State and local standards. Painting will be done in accordance with applicable State and local standards to prevent odors and overspray from leaving the building. 5) All hazardous and flammable materials will be handled in strict accordance with State and local standards. 6) Visibly damaged vehicles will be kept within the enclosed building or screened completely from surrounding properties and public streets. 7) All standards for auto repair uses and motor vehicle and recreation equipment sales uses in Section 160.198 of the Mounds View Zoning Code will be followed. Findings of Fact for Approval 1) Herod Real Estate LLC owns the property at 2375 Mounds View Boulevard. The site has been used for sale of new and used vehicles and vehicle repair for many years. 2) The property and business operate under a conditional use permit first approved in 1992 and amended in 1994, 1996, and 2010. One of the current conditions stipulates that "[V]ehicle repair, servicing and maintenance are permitted on this site, excluding body work and painting." 3) The owner has requested an amendment to the conditional use permit to remove the above condition so that auto body work and auto painting are allowed on site. 4) Allowing auto body work and auto painting in conjunction with auto sales and service is reasonable if there are safeguards to insure that noise and odors from those activities are kept to reasonable levels meeting State and local standards, and if visibly damaged The Mounds View Vision A Thriving Desirable Community 08A 5/13/2024 — Conditional Use Permit Amendment (auto body repair and painting), 2375 Mounds View Boulevard Page 4 vehicles are kept within a building or screened from surrounding properties and public streets. 5) The requested amendment meets the standards for approval of a conditional use permit in Section 168.450(E) of the Mounds View Zoning Code. As required a public hearing notice was published in the Pioneer Press on April 29, 2024, and mailed to property owners within 500'. Staff recommends approval of Resolution 9915, approving of an amendment to the conditional use permit for the property located at 2375 Mounds View Blvd. to allow auto body work and auto painting, by motion. Re"fullb,,ytted, Phil Carlson, AICP Interim City Planner Attachment(s): 1) Resolution 9915, Approving of an amendment to the conditional use permit for the property located at 2375 Mounds View Blvd. to allow auto body work and auto painting. 2) Cup Amendment Application 3) Public Hearing Adjacent Property Notice The Mounds View Vision A Thriving Desirable Community RESOLUTION 9915 CITY OF MOUNDS VIEW COUNTY OF RAMSEY STATE OF MINNESOTA RESOLUTION RECOMMENDING APPROVAL OF AN AMENDMENT TO THE CONDITONAL USE PERMIT FOR THE PROPERTY AT 2375 MOUNDS VIEW BOULEVARD TO ALLOW AUTO BODY WORK AND AUTO PAINTING; WHEREAS, the Mounds View City Council approved a conditional use permit (CUP) for the property at 2375 Mounds View Boulevard in 1992 and amended it in 1994, 1996, and 2010 for an automobile dealership and repair business; and, WHEREAS, the parcel at 2375 Mounds View Boulevard is legally described as: R23 Section 8, T30 R23 part of SW 1/4 NELY of Hwy (subject to rds) in Section 8 T30 PID 083023310076; and, WHEREAS, the applicant and property owner wish to amend the CUP to allow auto body work and auto painting on site; and, WHEREAS, the Mounds View Planning Commission has reviewed this request and has examined the potential adverse effects that could result from such an amendment. WHEREAS, that the Mounds View City Council makes the following finding of fact related to this request: 1) Herod Real Estate LLC owns the property at 2375 Mounds View Boulevard. The site has been used for sale of new and used vehicles and vehicle repair for many years. 2) The property and business operate under a conditional use permit first approved in 1992 and amended in 1994, 1996, and 2010. One of the current conditions stipulates that "Vehicle repair, servicing and maintenance are permitted on this site, excluding body work and painting." 3) The owner has requested an amendment to the conditional use permit to remove the above condition so that auto body work and auto painting are allowed on site. 4) Allowing auto body work and auto painting in conjunction with auto sales and service is reasonable if there are safeguards to insure that noise and odors from those activities are kept to reasonable levels meeting State and local standards, and if visibly damaged Resolution 9915 Page 2 vehicles are kept within a building or screened from surrounding properties and public streets. 5) The requested amendment meets the standards for approval of a conditional use permit in Section 168.450(E) of the Mounds View Zoning Code. NOW, THEREFORE, BE IT RESOLVED that the Mounds View City Council approves an amendment to the conditional use permit for the property located at 2375 Mounds View Boulevard with the following conditions: 1) All previously approved conditions in the Conditional Use Permit for 2375 Mounds View Boulevard remain in effect unless specifically modified by this approved amendment. 2) The previous condition involving auto body work and auto painting is removed; auto body work and auto painting are allowed as conditioned here. 3) All repair, body work, and painting will be done within the enclosed building with the doors closed. 4) Noise and odors will be kept to the minimum possible and in keeping State and local standards. Painting will be done in accordance with applicable State and local standards to prevent odors and overspray from leaving the building. 5) All hazardous and flammable materials will be handled in strict accordance with State and local standards. 6) Visibly damaged vehicles will be kept within the enclosed building or screened completely from surrounding properties and public streets. 7) All standards for auto repair uses and motor vehicle and recreation equipment sales uses in Section 160.198 of the Mounds View Zoning Code will be followed. Adopted this 13th day of May, 2024. Zach Lindstrom, Mayor ATTEST: Nyle Zikmund, City Administrator (SEAL) Authentisign ID: ACE53FFD-B4D4-EE11-BSF9-604513DD68161 COMMUNITY DEVELOPMENT DEPARTMENT M0U__?_QDtS_ PLANNING APPLICATION �/�1� 2401 Mounds View Blvd., Mounds View, MN 55112 (763) 717-4020 * Fax (763) 717-4019 permits@moundsviewmn.org Please Type or Print Information - Complete Both Sides of This Form Applicant Information Name of ApplicantMelanie Emery c/o Richard Herod III Work # 651.248.8457 Address 8351 Lake Drive Ste A City Lino Lakes State MN Zip 55014 Home # N/A Cell # 651.248.8457 Fax # 866,706.4648 E-mail mel@ewinggrouprealty.com (check appropriate box) ❑Owner of Property ❑Agreement to Purchase ❑Contract for Deed Owner Other listing broker Interest in Property ❑Lessee, Operator, Manager Applicantsmustpro vide evidence ofinterestinpropertyatthetime ofapp/ication, andifyouare not the owner of the property, you must eitherprovide a letter ofpermission from the owner giving consentto the fling ofthisapplication orthepropertyownermustsign thisapplication for it to be accepted. Property Description/Proposal Address or General Location 2375 Mounds View Blvd, Mounds View, MN 55112 Legal Description SECTION 8 TOWN 30 RANGE 23 PART OF SW 1/4 NELY OF HWY (SUBJ TO RDS)IN SEC 8 TN 30 RN 23 Property Identification # (PIN #) 083023310076 # of Acres 3.2622 Current Zoning B-3 (Highway Business) Type of Application (Please check the appropriate boxes): Application Type Fee $500 $500 Escrow Comprehensive Plan Amendment $2,500 - $10 000 Rezoning $2,500 - 10 000 Subdivision $750 $2,500 - 1104000 Planned Unit Development PUD 750 $2,500 - $10,000 PUD Amendment 400 $2,500 - $10,000 ✓ Conditional Use Permit Amendment R-1 R-2 200; all others 400 $2,500 - $10,000 Interim Use Permit Amendment $400 $2 500 - $10,000 Variance R-1 R-2 200; all others 400 $2,500 - $10,000 Administrative Variance R-1 R-2 $100 $2,500 - $10,000 Text Amendment Zoning Code $400 $2,500 - $10,000 Text Amendment Other City Code 300 $2,500 - $10,000 Develop Review Site Plan Review 400 $2,500 - $10,000 Wetland Alteration Permit R-1 R-2 200• all others 350 $2,500 - $10,000 Wetland Buffer Permit R-1 R-2 30• all others 100 $2,500 - $10,000 Easement Vacation 250 $2,500 - $10,000 Re -approval of Minor Subdivision or Plat Minor Subd. 50• Plat 100 $2,500 - $10,000 Zoning Review of B-1 District Proposed Use 1 $200 $2,500 - $10,000 Authentisign ID: ACE53FFD-B4D4-EEl l-85Fg-6045BDD6B161 Application fees are non-refundable. Present Use of Property Auto and Motorsports Parts, Sales & Service Property Classification 0 Abstract ❑ Torrens Description of Proposal (attach additional supporting documentation if necessary) Requesting an amendment to remove the auto body exclusion from existing conditional use permit. Note from planner on current zoning: The Mounds View zoning code does not distinguish between auto service, auto repair and body shops. Anywhere that auto repair is noted would include auto body repair. Auto repair is listed as a Conditional Use in both the B-3 Highway Business District and the 1-1 Industrial District BY MY/OUR SIGNATURE ON THIS APPLICATION, I HEREBY DECLARE THAT, TO THE BEST OF MY KNOWLEDGE, THE INFORMATION PROVIDED IS TRUE AND ACCURATE. Please Not : Application fees are nonrefundable. Applicants are responsible for all costs incurred associated with the filing, review and processing of development applications. Such fees to be paid in escrow up front or upon receipt of statement from the City of Mounds View. Fees may include, but are not limited to, costs for consultants retained by the City, consultant planning services, attorney, and engineer fees. A deposit may also be required to cover costs of public notices, materials and staff time spent in the review, research or preparation of materials associated with each application. The applicant shall be responsible for all reasonable incurred costs in excess of the initial fee and/or deposit amount. Any portion of the deposit not spent or encumbered shall be refunded to the applicant within 30 days after consideration of the application is completed. Payment of park dedication fees is required with subdivision applications. Application fees are not refundable. I ACKNOWLEDGE THAT I have read all of the information listed in the Planning Application and fully understand that I am responsible for all costs incurred by the City related to the processing of this application. Name of Applicant (tyl Signature of Applicant Name of Property Owner (tyi Signature of Property Owner Mslanic Emery do Rir.hard Herod III Y Richard Herod III Address of Owner 15 Gardner Lane, Dellwood MN 55110-1500 Phone Number of Owner 612-239-9545 E-mail of Owner Richardherod30gmail.com FOR OFFICE USE ONLY: Date of Submittal _ 60-day Limit Planning Case No(s) Fees Paid: Application: Park Dedication: Escrow: Other: Total: Date of Acceptance: 120-day limit: Assigned to: Account # Check/Credit # Receipt # CITY OF MOUNDS VIEW RAMSEY COUNTY, MINNESOTA NOTICE IS HEREBY GIVEN that the Mounds View City Council will hold a public hearing on Monday, May 13, 2024 at 6:00 p.m. at the Mounds View City Hall, 2401 Mounds View Boulevard, Mounds View, Minnesota, 55112 to consider a request from Herod Real Estate LLC for approval of an amendment to the Conditional Use Permit to allow auto body work and auto painting on the property. The subject property is located at 2375 Mounds View Boulevard. The property is legally known as: Section 8, T30 R23 part of SW '/4 NELY of Hwy (subject to rds) in Section 8 T30 R23 PID 083023310076 Anyone wanting to speak about this matter may be heard at this meeting. If you are unable to attend the meeting, contact City Administrator Nyle Zikmund. City staff will forward any comments to the City Council. Information regarding the request is available for review at City Hall. If you have any questions about the meeting or if you want to make an appointment to review the application, please contact Nyle Zikmund, City Administrator. Phone: (763) 717-4001 Email: nyle.zikmund(abmoundsviewmn.org Mail: 2401 Mounds View Blvd., Mounds View, MN 55112 The City is mailing this notice to all property owners within 500 feet of the subject property. Published one time in the Shoreview Press on April 29, 2024. The location of the property is illustrated generally below. CITY OF MOUNDS VIEW RAMSEY COUNTY, MINNESOTA PUBLIC HEARING NOTICE NOTICE IS HEREBY GIVEN that the Mounds View City Council will hold a public hearing on Monday, May 13, 2024 at 6:00 p.m. at the Mounds View City Hall, 2401 Mounds View Boulevard, Mounds View, Minnesota, 55112 to consider a request from Herod Real Estate LLC for approval of an amendment to the Conditional Use Permit to allow auto body work and auto painting on the property. The subject property is located at 2375 Mounds View Boulevard. The property is legally known as: Section 8, T30 R23 part of SW '/4 NELY of Hwy (subject to rds) in Section 8 T30 R23 Anyone wanting to speak about this matter may be heard at this meeting. If you are unable to attend the meeting, contact City Administrator Nyle Zikmund. City staff will forward any comments to the City Council. Information regarding the request is available for review at City Hall. If you have any questions about this meeting or if you want to make an appointment to review the application, please contact Nyle Zikmund, City Administrator. Phone: (763) 717-4001 Email: nyle.zikmund@moundsviewmn.org Mail: 2401 Mounds View Blvd., Mounds View, MN 55112 The City is mailing this notice to all property owners within 500 feet of the subject property. Published one time in the Pioneer Press on April 29, 2024. Occupant 5295 JACKSON ❑RIVE MOUNDS VIEW, MN 55112 Occupant 5287 JACKSON ❑RIVE MOUNDS VIEW, MN 55112 Occupant 5301 JACKSON ❑RIVE MOUNDS VIEW, MN 55112 Occupant 5295 PINEWOOD COURT MOUNDS VIEW, MN 55112 Occupant 2345 COUNTY ROAD H2 MOUNDS VIEW, MN 55112 Occupant 2295 COUNTY ROAD H2 MOUNDS VIEW, MN 55112 Occupant 2287 COUNTY ROAD H2 MOUNDS VIEW, MN 55112 Occupant 5298 PINEWOOD COURT MOUNDS VIEW, MN 55112 Occupant 5290 PINEWOOD COURT MOUNDS VIEW, MN 55112 Occupant 2375 MOUNDS VIEW BOULEVAR❑ MOUNDS VIEW, MN 55112 Occupant 2330 MOUNDS VIEW BOULEVARD MOUNDS VIEW, MN 55112 �5 MOUNDS NI EW STATE OF MINNESOTA) COUNTY OF RAMSEY) ss CITY OF MOUNDS VIEW) AFFIDAVIT OF MAILING NOTICE FOR PUBLIC HEARING I, the undersigned, being the responsible party for this mailing, certify that on Thursday, April 18, 2024, on behalf of said City, deposited in the United States Mail copies of the attached notice of a public hearing regarding a request by Herod Real Estate LLC for the approval of amendment to the Conditional Use Permit to allow auto body work and auto painting on the property of 2375 Mounds View Blvd, in a sealed envelope with postage thereon fully prepaid, addressed to the following persons: (See attached list) There is delivery service by the U.S. Mail between the place of the mailing and the places so addressed. IN WITNESS WHEREOF, I have hereunto subscribed my name this 18th day of April, 2024. Jen Nelson, Permit Technician State of Minnesota County of Ramsey Subscribed and affirmed before be this �F-? t"-C" day of 'A-p lu 2024, by Jen Nelson, personally known to me, who acknowledged that she personally signed this document. aA0=^--- 4V��� (SEAUSTAMP) Not Public KARI AHH TH:Expires S My Commission Expires: Notary Pub State of Minne My Commission Janua 31,2 MOUNDtSV11 EW �ity of Mounds View Staff Report Item No: Meeting Date: Type of Business City Administrator Review: 08B May 13, 2024 Council Business To: Honorable Mayor and City Council From: Phil Carlson, AICP, Stantec, City Planner Item Title/Subject: PUBLIC HEARING: Resolution 9917 Approving the Voyager Subdivision Preliminary Plat, 7900 Sunnyside Road Introduction: The Beaches own the single family lot located at 7900 Sunnyside Road, in the NW quadrant of Sunnyside and Hillview Road. They want to subdivide the property into two lots and are applying for a subdivision to be called Voyager Subdivision Discussion: The existing lot is 136' X 231', or 31,363 square feet in size. There is an existing house on the east side of the lot which would remain and an existing garage in the middle of the lot which would be removed. The proposed plat would divide the parcel into two lots: Lot 1 would be 108' X 136', or 14,587 square feet; Lot 2, a corner lot with the existing home, would be 123' X 136', or 16,776 square feet. The minimum dimensions for single family lots in 'Wilt-"q'w& I �+ the R-1 district are 75 feet wide and 11,000 square feet for interior lots, and 100 feet wide and 12,500 square feet for corner lots. In addition, the required side setback is 10 feet. The location of the new common lot line between Lot 1 and Lot 2 would leave more than enough side setback from the existing home. The proposed lots meet all zoning requirements. Water and sewer service to new Lot 1 would be from Hillview Road. Grading for the new home on Lot 1 would create swales on the west and north sides of the lot to direct drainage around the new home and keep it from neighboring properties. Drainage and utility easements are proposed around the perimeter of both lots. The preliminary and final plat, with notes, are illustrated on the next page overlaid on an aerial photo. 08B 5/13/2024 — Preliminary Plat, Voyager Subdivision, 7900 Sunnyside Road Page 2 v IRCN PIPES ' I.' PE, .230.95 23' '-AT -_ _.-oil 0�r 12345 5 ,07.50 T q. 51r �- N 0 ' t•Ln iw IED PIPE, 123.60 v I S 88'21'33" W 731.10 251 PLAT �3IN P R vI - 06up 0. SD' N� The Mounds View Vision A Thriving Desirable Community 08B 5/13/2024 — Preliminary Plat, Voyager Subdivision, 7900 Sunnyside Road Page 3 On May 1, 2024 the Mounds View Planning Commission approved Resolution 1171-24 and is recommending approval of the preliminary plat for the Voyager Subdivision. Strategic Plan Strategy/Goal: Continue BR&E program, maximize utilization of development space and current list of available sites, encourage land owners to maintain their properties, and is consider residential redevelopment. Financial Impact: N/A Staff Recommendation: City staff recommends that the Mounds View City Council approves the preliminary plat for the Voyager Subdivision plat located at 7900 Sunnyside Road as to divide the parcel into two lots as depicted on the preliminary plat prepared by Kemper & Associates Inc. dated May 3, 2024, with the following conditions and findings of fact: Conditions for Approval 1) Joshua Beach and Cory Shae Beach ("Applicants") own the property at 7900 Sunnyside Road in Mounds View, Minnesota, legally described as Lot 103, Spring Lake Park Hillview ("Property"). 2) The property is zoned R-1 Single Family Residential. 3) The applicants are requesting to subdivide the property into two residential lots in a plat called Voyager Subdivision. 4) The R-1 district standards in the Mounds View zoning code require interior lots to be a minimum of 75 feet wide and 11,000 square feet in area; corner lots must be a minimum of 100 feet wide and 12,500 square feet in area. Lot 1 of the proposed Voyager Subdivision plat is 108 feet wide and 14,587 square feet in area; Lot 2 is 123 feet wide and 16,776 square feet in area. Both lots meet the minimum R-1 zoning standards. 5) The preliminary plat meets the requirements in Sections 158.022 and 158.023 of the City Code for preliminary plat approval. As required, a public hearing notice was published in the Pioneer Press on May 3, 2024, and mailed to property owners within 500'. Staff recommends approval of Resolution 9917, approving the preliminary plat of the Voyageur Subdivision, a subdivision creating two lots from the existing lot at 7900 Sunnyside Road, by motion The Mounds View Vision A Thriving Desirable Community 08B 5/13/2024 — Preliminary Plat, Voyager Subdivision, 7900 Sunnyside Road Page 4 :Respec fully sutted, r. Phil Carlson, AICP Interim City Planner Attachment(s): 1) Resolution 9917, Approving the Preliminary Plat for the Voyager Subdivision 2) Minor Subdivision Application 3) Public Hearing Adjacent Property Notice The Mounds View Vision A Thriving Desirable Community RESOLUTION 9917 CITY OF MOUNDS VIEW COUNTY OF RAMSEY STATE OF MINNESOTA RESOLUTION RECOMMENDING APPROVAL OF THE VOYAGER SUBDIVISION PRELIMINARY PLAT, 7900 SUNNYSIDE ROAD; WHEREAS, Joshua Beach and Cory Shae Beach ("Applicants") own the single family lot located at 7900 Sunnyside Road ("Property"), legally described as: Lot 103, Spring Lake Park Hillview; PIN 063023420028; and WHEREAS, the applicants have applied for a preliminary plat to be called Voyager Subdivision creating two lots from the existing property, and WHEREAS, the Mounds View Planning Commission has reviewed this request at its meeting on May 1, 2024 including the Planner's report of the same date and considered the code requirements and potential impacts of this plat; and WHEREAS, the Mounds View Planning Commission approved Resolution 1171-24 on May 1, 2024, and recommends Mounds View City Council approval; and NOW, THEREFORE, BE IT FURTHER RESOLVED that the Mounds View City Council approve the preliminary plat for Voyager Subdivision and makes the following finding of facts related to this request: Joshua Beach and Cory Shae Beach ("Applicants") own the property at 7900 Sunnyside Road in Mounds View, Minnesota, legally described as Lot 103, Spring Lake Park Hillview ("Property"). 2. The property is zoned R-1 Single Family Residential. 3. The applicants are requesting to subdivide the property into two residential lots in a plat called Voyager Subdivision. 4. The R-1 district standards in the Mounds View zoning code require interior lots to be a minimum of 75 feet wide and 11,000 square feet in area; corner lots must be a minimum of 100 feet wide and 12,500 square feet in area. Lot 1 of the proposed Voyager Subdivision plat is 108 feet wide and 14,587 square feet in area; Lot 2 is 123 feet wide and 16,776 square feet in area. Both lots meet the minimum R-1 zoning standards. Resolution 9917 Page 2 5. The preliminary plat meets the requirements in Sections 158.022 and 158.023 of the City Code for preliminary plat approval. Adopted this 13t" day of May, 2024. Zach Lindstrom, Mayor ATTEST: Nyle Zikmund, City Administrator (SEAL) COMMUNITY DEVELOPMENT DEPARTMENT M0U__T_*WtSvvMW PLANNING APPLICATION 2401 Mounds View Blvd., Mounds View, MN 55112 (763) 717-4020 * Fax (763) 717-4019 permits@moundsviewmn.org Please Type or Print Information - Complete Both Sides of This Form Applicant Information Name of ApplicantWork # aA 9 11 3$1 Z- Address _170,2 �.ff'i(�hSLy et City &M%6A State -.r-D Zip 3709 Home # Cell # M �6_11 3SSl�LFax # A0 1 6" 1 D L rsi-t.r►a:l- Cn� (check appropriate box) 21owner of Property ❑Agreement to Purchase ❑Contract for Deed Owner ❑ Other E-mail Interest in Property ❑Lessee, Operator, Manager Applicantsm ustpro vide a vidence ofinterestin propertyatthe time ofapplication, andifyouare not the owner of the property, you must eitherprovide a letter ofpermission from the owner giwng consent to the fiiingofthisapplication or thepropertyownermustsign this application for it to be accepted. Property Description/Proposal Address or General Location Legal Description Property Identification # (PIN # of Acres Current Zoning Type of Application (Please check the appropriate boxes): Application Type Fee Escrow Comprehensive Plan Amendment 500 $1,500 - $10,000 Rezoning 500 $1,500 - $10,000 Subdivision 750 $1,500 - 110,000 Planned Unit Development PUD 750 $1,500 - $10,000 PUD Amendment 400 $1,500 - $10,000 Conditional Use Permit/Amendment R-1 R-2 200• all others 400 $1,500 - $10,000 Interim Use Permit/Amendment 400 $1,500 - $10,000 Variance R-1 R-2 200• all others 400 $1,500 - $10,000 Administrative Variance R-1 R-2 100 $1,500 - $10,000 Text Amendment Zoning Code 400 $1,500 - $10,000 Text Amendment Other City Code 300 $1,500 - $10,000 Develop Review Site Plan Review 400 $1,500 - $10,000 Wetland Alteration Permit R-1 R-2 200• all others 350 $1,500 - $10,000 Wetland Buffer Permit R-1 R-2 30• all others 100 $1,500 - $10,000 Easement Vacation 250 $1,500 - $10,000 Re -approval of Minor Subdivision or Plat Minor Subd. 50• Plat 100 1 500 - 10 000 ZoningReview of B-1 District Proposed Use 200 1 500 - $10,000 Application fees are non-refundable. Present Use of Property �%%uyk j)J �%oVAk Property Classification Description of ❑ Abstract Torrens (attach additional supporting documentation if necessary) _ aw h tv% BY MY/OUR SIGNATURE ON THIS APPLICATION, I HEREBY DECLARE THAT, TO THE BEST OF MY KNOWLEDGE, THE INFORMATION PROVIDED IS TRUE AND ACCURATE. Please Note: Application fees are nonrefundable. Applicants are responsible for all costs incurred associated with the filing, review and processing of development applications. Such fees to be paid in escrow up front or upon receipt of statement from the City of Mounds View. Fees may include, but are not limited to, costs for consultants retained by the City, consultant planning services, attorney, and engineer fees. A deposit may also be required to cover costs of public notices, materials and staff time spent in the review, research or preparation of materials associated with each application. The applicant shall be responsible for all reasonable incurred costs in excess of the initial fee and/or deposit amount. Any portion of the deposit not spent or encumbered shall be refunded to the applicant within 30 days after consideration of the application is completed. Payment of park dedication fees is required with subdivision applications. Application fees are not refundable. I ACKNOWLEDGE THAT I have read all of the information listed in the Planning Application and fully understand that I am responsible for all costs incurred by the City related to the processing of this application. ll Name of Applicant (typed/printed) JC6" ! Signature of Applicant �� x tt Name of Property Owner (typed/printed) Signature of Property Owner A"_ L. Address of Owner 117 1 W' . Vo� Sh!�tAA &�S& 93701 Phone Number of Owner ME IV I N i Z E-mail of Owner 1e5L be" iL WA ano:t-CvtA FOR OFFICE USE ONLY: Date of Submittal 60-day Limit Planning Case No(s) Application: Park Dedication: Escrow, Other: Total: Date of Acceptance: 120-day limit: Assigned to: Fees Paid: Account # Check/Credit # Receipt # CITY OF MOUNDS VIEW RAMSEY COUNTY, MINNESOTA NOTICE IS HEREBY GIVEN that the Mounds View City Council will hold a public hearing on Monday, May 13, 2024 at 6:00 p.m. at the Mounds View City Hall, 2401 Mounds View Boulevard, Mounds View, Minnesota, 55112 to consider a request from Joshua Beach and Cory Shae Beach for preliminary plat approval of Voyageur Subdivision, a subdivision creating two lots form the existing lot at 7900 Sunnyside Road. The properties is legally known as: Lot 103 Spring Lake Park HillView Anyone wanting to speak about this matter may be heard at this meeting. If you are unable to attend the meeting, contact City Administrator Nyle Zikmund. City staff will forward any comments to the City Council. Information regarding the request is available for review at City Hall. If you have any questions about the meeting or if you want to make an appointment to review the application, please contact Nyle Zikmund, City Administrator. Phone: (763) 717-4001 Email: nyle.zikmund(a�_moundsviewmn.org Mail: 2401 Mounds View Blvd., Mounds View, MN 55112 The City is mailing this notice to all property owners within 500 feet of the subject property. Published one time in the Shoreview Press on May 3rd, 2024. The location of the property and the request are illustrated generally above and to the right. 1 ` HiiMOW R" ibd D 50' NA Occupant Occupant 2704 HILLVIEW ROAD 7877 SUNNYSIDE ROAD MOUNDS VIEW, MN 55112 MOUNDS VIEW, MN 55112 Occupant Occupant 7965 SUNNYSIDE ROAD 7930 SUNNYSIDE ROAD MOUNDS VIEW, MN 55112 MOUNDS VIEW, MN 55112 Occupant Occupant 7870 SUNNYSIDE ROAD 7979 RE❑ OAK ❑RIVE MOUNDS VIEW, MN 55112 MOUNDS VIEW, MN 55112 Occupant Occupant 7980 SUNNYSIDE ROAD 7959 SUNNYSIDE ROAD MOUNDS VIEW, MN 55112 MOUNDS VIEW, MN 55112 Occupant Occupant 7970 SUNNYSIDE ROAD 7945 SUNNYSIDE ROAD MOUNDS VIEW, MN 55112 MOUNDS VIEW, MN 55112 Occupant Occupant 7959 RED OAK DRIVE 2665 HILLVIEW ROAD MOUNDS VIEW, MN 55112 MOUNDS VIEW, MN 55112 Occupant Occupant 7876 SUNNYSIDE ROAD 7901 RE❑ OAK ❑RIVE MOUNDS VIEW, MN 55112 MOUNDS VIEW, MN 55112 Occupant Occupant 2716 HILLVIEW ROAD 7954 SUNNYSIDE ROAD MOUNDS VIEW, MN 55112 MOUNDS VIEW, MN 55112 Occupant Occupant 7900 SUNNYSIDE ROAD 7940 SUNNYSIDE ROAD MOUNDS VIEW, MN 55112 MOUNDS VIEW, MN 55112 Occupant Occupant 2656 HILLVIEW ROAD 2655 HILLVIEW ROAD MOUNDS VIEW, MN 55112 MOUNDS VIEW, MN 55112 Occupant 7900 RED OAK DRIVE MOUNDS VIEW, MN 55112 Occupant 7885 SUNNYSIDE ROAD MOUNDS VIEW, MN 55112 Occupant 7935 SUNNYSIDE ROAD MOUNDS VIEW, MN 55112 Occupant 7891 SUNNYSIDE ROAD MOUNDS VIEW, MN 55112 Occupant 2649 HILLVIEW ROAD MOUNDS VIEW, MN 55112 Occupant 7886 SUNNYSIDE ROAD MOUNDS VIEW, MN 55112 MOUNDS�VIEw STATE OF MINNESOTA) COUNTY OF RAMSEY) ss. CITY OF MOUNDS VIEW) AFFIDAVIT OF MAILING NOTICE FOR PUBLIC HEARING I, the undersigned, being the responsible party for this mailing, certify that on Thursday, May 2, 2024, on behalf of said City, deposited in the United States Mail copies of the attached notice of a public hearing regarding a request from Joshua Beach and Cory Shae Beach for preliminary plat approval of Voyageur Subdivision, a subdivision creating two lots from the existing lot at 7900 Sunnyside Road, in a sealed envelope with postage thereon fully prepaid, addressed to the following persons: (See attached list) There is delivery service by the U.S. Mail between the place of the mailing and the places so addressed. IN WITNESS WHEREOF, I have hereunto subscribed my name this 2nd day of May, 2024. I A- Jen Nelson, Permit Technician State of Minnesota County of Ramsey Subscribed and affirmed before be this �ti day of � ix 2024, by Jen Nelson, personally known to me, who acknowledged that she personally signed this document. STA4M' 4"'L ell Y PUBLIC MINNESOTA ISMY Commission Evm Jam, 31, 2026 I N ary Public My Commission Expfi-e ' sf a �, CITY OF MOUNDS VIEW RAMSEY COUNTY, MINNESOTA PUBLIC HEARING NOTICE NOTICE IS HEREBY GIVEN that the Mounds View City Council will hold a public hearing on Monday, May 13, 2024 at 6:00 p.m. at the Mounds View City Hall, 2401 Mounds View Boulevard, Mounds View, Minnesota, 55112 to consider a request from xx for preliminary plat approval of Voyageur Subdivision, a subdivision creating a second lot from the existing lot at 7900 Sunnyside Drive. The property is legally known as: Lot 103 Spring Lake Park HillView Anyone wanting to speak about this matter may be heard at this meeting. If you are unable to attend the meeting, contact City Administrator Nyle Zikmund. City staff will forward any comments to the City Council. Information regarding the request is available for review at City Hall. If you have any questions about this meeting or if you want to make an appointment to review the application, please contact Nyle Zikmund, City Administrator. Phone: (763) 717-4001 Email: nyle.zikmund@moundsviewmn.org Mail: 2401 Mounds View Blvd., Mounds View, MN 55112 The City is mailing this notice to all property owners within 500 feet of the subject property. Published one time in the Pioneer Press on May 3,d, 2024. MOUNDS VIEW City of Mounds View Staff R Item No: 08C Meeting Date: May 13, 2024 Type of Business: Council Business City Administrator Review: To: Honorable Mayor and City Council From: Nyle Zikmund, City Administrator Item Title/Subject: Public Hearing: Consideration of Resolution 9918, Approving a Chicken -Keeping License Request from Kimberly Wanner, 2622 Clearview Avenue Introduction: Chapter 90.005 of the Mounds View Code allows limited and controlled raising and keeping of chickens and/or ducks on properties zoned R-1, Single Family. Kimberly Wanner has submitted an application to raise and keep chickens on her property. Discussion: The applicant, Kimberly Wanner, has submitted an application to raise and keep chickens on her property located at 2622 Clearview Avenue. The City Code allows for up to twelve chickens at one time and requires that backyard areas within which the chickens roam be fenced. Ms. Wanner has indicated that she plans to raise and keep two chickens at this time. Ms. Wanner has also indicated that the entire backyard is enclosed with an approximate six foot high fence. Also, the submitted photos indicate the applicant meets the City Code requirement of a minimum of 20 feet from all property lines. In accordance with Chapter 90.0005, initial applications shall be considered by the City Council after holding a public hearing. Approval of renewal applications are done administratively unless the City has received substantial complaints or related violations have been documented during the previous year. As required, staff has published a public hearing notice in the April 29, 2024, edition of the St. Paul Pioneer Press, the City's official newspaper. In addition, as required, notices were mailed to residents within 350 feet of the subject property. It appears Ms. Wanner meets all requirements of Chapter 90.005. If issued, this will be the 18t" chicken -keeping license that is current in the City. Ms. Wanner has indicated that she will be present at the City Council Meeting/Public Hearing to answer any questions you may have. The Mounds View Vision A Thriving Desirable Community Item 08C May 13, 2024 Kimberly Wanner Strategic Plan Strategy/Goal: Our ordinance and this application are consistent with the Vision Statement, "...welcoming a desirable destination to all ages and cultures ... and a place where residents can live, work and play." Financial Impact: None Recommendation: Staff recommends opening the public hearing for comment and approval of Resolution 9918 approving a chicken -keeping license for Kimberly Wanner. This is an annual license, January 1 to December 31. Respectfully submitted, Nyle Zikmund, City Administrator RESOLUTION NO. 9918 CITY OF MOUNDS VIEW COUNTY OF RAMSEY STATE OF MINNESOTA RESOLUTION APPROVING A CHICKEN -KEEPING LICENSE FOR KIMBERLY WANNER, 2622 CLEARVIEW AVENUE WHEREAS, the Mounds View City Code, Chapter 90.005, allows limited and controlled raising and keeping of chickens and/or ducks on properties zoned R-1, Single Family Residential; and WHEREAS, Kimberly Wanner has submitted an application, with an approved site plan, and the appropriate fees to keep and raise chickens on her property located at 2622 Clearview Avenue; and WHEREAS, Staff has reviewed the application and it meets all requirements set forth in Chapter 90.005; and WHEREAS, in accordance with Chapter 90.005, initial applications shall be considered by the City Council after holding a public hearing, which was held May 13, 2024. NOW, THEREFORE BE IT RESOLVED, that the Mounds View City Council does hereby approve a Chicken -Keeping License for Kimberly Wanner, 2622 Clearview Avenue, for no more than 12 chickens or 12 ducks or a combination of both; BE IT FURTHER RESOLVED that the license may be revoked or denied by the City Council based on negligence, nuisance, or violation Chapter 90.005. BE IT FINALLY RESOLVED that the license will expire December 31, 2024, and shall be renewed annually. Adopted this 13t" day of May, 2024. Zach Lindstrom, Mayor ATTEST: Nyle Zikmund, City Administrator (Seal) The Mounds View Vision A Thriving Desirable Community Chicken/Duck Keeping License Application Submitted by: kimberly wanner Submitted On: 2024-04-04 13:13:16 Submission IP: (73.24.2.32) proxy-IP (raw-IP) Status: Open Priority: Normal Assigned To: Barb Benesch Due Date: Open Attachments • chicken coop.i; - 2024-04-04 01:13:16 pm MOUNDSVIEw Sent email 04/09/2024 Left VM 04/16/2024 ANNUAL CHICKEN/DUCK-KEEPING Valid from January 1 — December 31 LICENSE APPLICATION 2401 Mounds View Blvd. I Mounds View, MN 55112 (763) 717-4000 1 Fax (763) 717-4019 info@moundsviewmn.org Requirements relating to the keeping of chickens and ducks is located in Mounds View City Code Chapter 90.005. All permit holders are required to be familiar with the provisions of this chapter. In submitting a license application, the applicant declares that they meet the requirements for issue of said permit, and that such location will be operated in compliance with the adopted regulations and ordinances. All chicken & duck keeping licenses are valid from January 1 through December 31 of each year. The application fee will not be pro -rated and is non-refundable. ❑ New Application $100 (Site Plan Required) ❑ Renewal Application $30 * Applicant First Name kimberly Street Address 2622 Clearview Ave. Phone 1 6512608988 Applicant Last Name wanner Chickens # of Chickens # of Ducks ❑ Ducks 2 * Email mansheimkj@gmail.com Valid Email Required City State Zip Code Mounds View mn 55112 Phone 2 Ex. (123) 456-7890 if the applicant is not the owner of the property, please complete the section below. Owner Name Street Address City State Zip Phone 1 Email Ex. (123) 456-7890 wannersuzanne@yahoo.com Valid Email Required PRIVACY NOTICE: I understand the information provided in this form may be considered private or confidential data. I further understand that I may not be required by law to provide such information. The purpose of providing such information is to aid the City in its determination on said application. I acknowledge that providing, or failing to provide, such information may affect the City's determination on said application. I understand this information will be made available to the City of Mounds View, its City Council, agents and representatives, as well as the Minnesota Department of Revenue, the Internal Revenue Service, or any other person or entity authorized by law to receive said information. I release the City of Mounds View from any and all liability for its receipt and use of data received pursuant to this application. Applicant Signature Date 4/25/2024 Kimberly Wanner Suzanne wanner (home owner), Kimberly wanner 04/04/2024 4/25/2024 Owner Signature (if not applicant) Format: MM/DD/YYYY Date 4/25/2024 MM/DD/YYYY 4/25/2024 Format: MM/DD/YYYY LIMIT OF 12 FEMALE CHICKENS OR DUCKS OR COMBINATION OF BOTH. THE KEEPING OF ROOSTERS OR DRAKES IS PROHIBITED. • Public Hearing Required for New Applications. The City will notify you of the date and time of the hearing. Your attendance at the meeting is recommended. • Site Plan Showing Coop Setbacks from Property Lines is Required for New Applications Upload Site Plan Choose File No file chosen REQUIREMENTS FOR KEEPING AND RAISING CHICKENS AND DUCKS Chicken and Duck Permit Requirements: 1. Located on single-family residential properties only 2. Limit of a total of 12 chickens and/or ducks 3. New chicken/duck keeping permits require a public hearing (notices will be mailed to all property owners with 350 feet of applicant's property) and approval by the City Council 4. Annual renewal permits may be approved administratively unless there have been substantiated complaints or related violations during the previous year S. Detailed site plan showing: All existing structures on the property Coop dimensions Coop setbacks from all property lines and the house 6. Zoning permit if the coop will be a new structure. The coop must meet all accessory building requirements in Section 1106.06 of the Zoning Code No more than 3 accessory buildings are allowed per property (this includes all garages, sheds and coops) Maximum of 1,800 square feet total of accessory building per property. Coop Structure and Bird Containment Requirements: 1. Cool structures must be set back at least 20 feet from all property lines and the applicant's house, 2. Coop structures shall only be located in rear yards, 3. Backyard areas within which chickens or ducks are allowed to roam shall be fenced to confine the birds to applicant's property (zoning permit required for new fences). Additional Requirements: 1. No roosters or drakes allowed, 2. No slaughtering or beheading of the birds is permitted, 3. Food shall be stored in a watertight, rodent -proof container. Questions about Applications? Call 763-717-4018 or permits@moundsviewmn.org Questions about Zoning Permits? Call 763-717-4024 Zoning Permits are available on the City's website at www.moundsviewmn.org Once your application is submitted and accepted by the City, you will automatically be sent an email to make payment. Thank You. I1 I I J Douse 0 iif��: = *1. . ..,. L''�r'.�nF ' ` jM��� -, -. - e ;i �--lt _ iN"r���L` •{� . - _ ��a'��.r _ `�� �Y: rr ..- F �� y51 '• 4 t••�'ti h5l �5 i'I I 1 a SC71^.SC�tI'�� •S��w'+..����F,.a-,. J.=.'t •.,- .fy._ :i.Z't .o,�- _.._< i-".:-�.ia'k� P/Ij - 2-3 Animals can kcvss all Lcvelsand Roam - . Underneath in Up -en Air MOvrmsVim STATE OF MINNESOTA) COUNTY OF RAMSEY) ss. CITY OF MOUNDS VIEW) AFFIDAVIT OF MAILING NOTICE FOR PUBLIC HEARING I, the undersigned, being the responsible party for this mailing, certify that on Tuesday, April 30, on behalf of said City, deposited in the United States Mail copies of the attached notice of a public hearing regarding a request by Kimberly Wanner for approval of a chicken -keeping license for the property located at 2622 Clearview Avenue, in a sealed envelope with postage thereon fully prepaid, addressed to the following persons: (See attached list) There is delivery service by the U.S. Mail between the place of the mailing and the places so addressed. IN WITNESS WHEREOF, I have hereunto subscribed my name this 30' day of April, 2024. Barb Benesch, Executive Administrative Assistant State of Minnesota County of Ramsey Subscribed and affirmed before be this 3at� day of t _kLL 2024, by Barb Benesch, personally known to me, who acknowledged that she personally signed this document. (SEAUSTAMP) Notary Public =*KARI'ANNi cL ESMy Commission Expires: �1 'L esota moires 2027 GUOQING WANG CHRISTOPHER G MAHER RICHAR❑ KIRCHNER 2629 RIDGE LN 2622 LOUISA AVE 2633 RIDGE LN MOUNDS VIEW MN 55112-4840 SAINT PAUL MN 55112-4812 MOUNDS VIEW MN 55112-4840 TASHI ❑ LAMA 2630 CLEARVIEW AVE MOUNDS VIEW MN 55112-4803 RICHAR❑ C GROSS TR 2634 CLEARVIEW AVE MOUNDS VIEW MN 55112-4803 BIRUK KETEMA 2641 RIDGE LN MOUNDS VIEW MN 55112-4840 WILLIAM T LINDSAY 2638 CLEARVIEW AVE MOUNDS VIEW MN 55112-4803 DIXIE L BILLER 2625 CLEARVIEW AVE SAINT PAUL MN 55112-4842 TSEWANG PENORTSANG 9990 223R❑ ST N FOREST LAKE MN 55025-9567 GINA M GRINDATTI SWANSON 2613 WOODALE DR MOUNDS VIEW MN 55112-4821 MARILYN J RUNBECK 2618 LOUISA AVE MOUNDS VIEW MN 55112-4812 RICHARD J PETERS 2629 CLEARVIEW AVE MOUNDS VIEW MN 55112-4842 STEVEN M AASEN 2609 CLEARVIEW AVE MOUNDS VIEW MN 55112-4842 ANTHONY R SEMANKO 2626 CLEARVIEW AVE MOUNDS VIEW MN 55112-4803 SFR ACQUISITIONS 1 LLC 120 S RIVERSIDE PLZ STE 2000 CHICAGO IL 60606-6995 DANIEL R MEYER 2642 CLEARVIEW AVE MOUNDS VIEW MN 55112-4803 DAVID E PASK 2634 LOUISA AVE MOUNDS VIEW MN 55112-4812 SCOTT R NELSON 2610 CLEARVIEW AVE W MOUNDS VIEW MN 55112-4803 DEBORAH K GEORGE 2621 CLEARVIEW AVE MOUNDS VIEW MN 55112-4842 MARC L GAHIE 2638 LOUISA AVE MOUNDS VIEW MN 55112-4812 STEVEN ❑ MILLER 2614 CLEARVIEW AVE MOUNDS VIEW MN 55112-4803 SUZANNE M WANNER 440 PLEASANT VIEW CIR DAH I N DA IL 61428-9606 ADAM C DAI RE 2625 RIDGE LN MOUNDS VIEW MN 55112-4840 WENDY J MARTY 2626 LOUISA AVE MOUNDS VIEW MN 55112-4812 AMY LOR 5213 RAINBOW LN MOUNDS VIEW MN 55112-4850 DEAN W SPICZKA 2618 CLEARVIEW AVE MOUNDS VIEW MN 55112-4803 VIVIAN LEA FLOE 5206 RAINBOW LN MOUNDS VIEW MN 55112-4851 MARIA CECERE SCOTT ❑ JOHNSON GREGG A ANDERSON 2601 RIDGE LN 2604 RIDGE LN 2612 RIDGE LN MOUNDS VIEW MN 55112-4840 MOUNDS VIEW MN 55112-4839 MOUNDS VIEW MN 55112-4839 ALEISHA THWEATT 2614 LOUISA AVE MOUNDS VIEW MN 55112-4812 LINDSEY MILLER 2610 LOUISA AVE MOUNDS VIEW MN 55112-4812 TIMOTHY P SABROWSKY 2637 RIDGE LN MOUNDS VIEW MN 55112-4840 JAMES R CASEBOLT 2630 LOUISA AVE MOUNDS VIEW MN 55112-4812 TIMOTHY C MOEN 3437 HAYES ST NE MINNEAPOLIS MN 55418-1438 JINKUI LIU 2621 RIDGE LN MOUNDS VIEW MN 55112-4840 JENNY O GORDON 5212 RAINBOW LN MOUNDS VIEW MN 55112-4851 JOSH JACOBS 2636 RIDGE LN MOUNDS VIEW MN 55112-4839 GAYLE M JANUSCHKA 2608 RIDGE LN MOUNDS VIEW MN 55112-4839 BESRAT P GEBREMEDHIN 2609 RIDGE LN MOUNDS VIEW MN 55112-4840 IGNACIO VILLORDO MARQUEZ 2637 CLEARVIEW AVE MOUNDS VIEW MN 55112-4842 ❑AVID J IVERSON 2617 CLEARVIEW AVE MOUNDS VIEW MN 55112-4842 DEREK M MAPES 2613 CLEARVIEW AVE MOUNDS VIEW MN 55112-4842 SHABBIR KHAN 2606 CLEARVIEW AVE MOUNDS VIEW MN 55112-4803 STEVEN SPRINGER 2633 CLEARVIEW AVE MOUNDS VIEW MN 55112-4842 ASALINE YANG 2605 RIDGE LN MOUNDS VIEW MN 55112-4840 DEBORAH A LEWNAU 2613 RIDGE LN MOUNDS VIEW MN 55112-4840 LUCAS C LAAKSO 2641 CLEARVIEW AVE NEW BRIGHTON MN 55112-4842 RED OAKS ESTATES II ASSOC RED OAKS ESTATES II ASSOC P❑ BOX 5233 HOPKINS MN 55343-6500 PUBLIC HEARING NOTICE CITY OF MOUNDS VIEW COUNTY OF RAMSEY STATE OF MINNESOTA NOTICE IS HEREBY GIVEN that the Mounds View City Council will hold a public hearing on Monday, May13, 2024 at 6:00 p.m. to consider a request from Kimberly Wanner for a chicken -keeping license at 2622 Clearview Avenue. The property is legally known as: RED OAK ESTATES NO. 2 LOT 23 BLOCK 1 No roosters or no more than 12 chickens are allowed on the property. Anyone wanting to comment on this matter may come to the meeting or contact City Administrator Nyle Zikmund. City staff will forward the comments to the City Council. Phone: (763) 717-4001 Email: nyle.zikmund@moundsviewmn.org Mail: 2401 Mounds View Boulevard, Mounds View, MN 55112 The City mailed this notice to all property owners within 350 feet of the subject property. This notice published St. Paul Pioneer Press on April 29, 2024. RESIDENTIAL CHICKEN -KEEPING LICENSE SITE PLAN MOUmtsviEW Applicant: Kimberly Wanner Address: 2622 Clearview Avenue Public Hearing Date: Monday, May 13, 2024 — 6:00 p.m. Notices Mailed to Property Owners (Primary Tax Payers) within 350 feet subject property. 5278 0 2650 5272 5266 2649 2645 2641 2637 2633 2629 2625 2654 2650 2646 2642 2638 634r263TO26216 2653 2649 2645 12641 V637 12633 12629 12625 12621 2677 2613 2609 5230 2650 2642 2638 2634 2630 264 5224 2649 2645 2641 2637 26 2633 I�iJg_Lai u: 5212 5213 263b 5213 5206 5207 5206 5207 5200 5201 5200 5201 5148 5149 5148 5149 os 2621 2617 2613 2609 2622 2618 2614E= 2 I� 2622 2618 2614F610 260b 29 12625 12621 `2617 1267312609 `2605 `�601 12563 2559 2555 2551 253� 1 5, 525, 526 524 523 i 0 0 527 0 5212 25. 42613 12 260 2504 2b00 2562 2558 2554 2550 52 5 2601 2609 2605 2559 2555 2551 52, 5200 25b3 5175 51 5148 r�rn 51 o .. r.rr .��.�� �,i �,� '- AFFIDAVIT OF PUBLICATION STATE OF MINNESOTA COUNTY OF RAMSEY Kelly Blaiser, being duly sworn on oath, says: that she is, and during all times herein state has been, Multi -Media Sales Support of Northwest Publication, LLC., Publisher of the newspaper known as the Saint Paul Pioneer Press, a newspaper of General circulation within the City of St. Paul and the surrounding Counties of Minnesota and Wisconsin including Ramsey and Kanabec. That the notice hereto attached was cut from the columns of said newspaper and was printed and published therein on the following date(s): Monday, April 29, 2024 Newspaper Ref./AD Number#: 71517110 Client/Advertiser: City of Mounds View Kelly Ma' r (Apr 30, 202416:00 CDT) AFFIANT SIGNATURE Subscribed and sworn to before me this 30th day of April, 2024 True Lee ���- True Lee (Apr 30, 202416:37 CDT) NOTARY PUBLIC Ramsey County, MN My commission expires January 31, 2025 TRUE LEE _ NOTARY PUBLIC STATE OF MINNESOTA MY COMMISSION EXPIRES %( JANUARY31,2025 �I858� PUBUC HEARING NOTICE CITY OF MOUNDS VIEW C0UI`,M OF RA SEY STATE OF MINNESOTA NOTICE "H'p71TY EN h I the Mounds Ali City C4VnC11 well h0I F V ir. eoi ipgq pia n y, h4c,r 13, 0 4 at:QO p-�n- to onr�sside are from Kim ery V�snner Far al c ic1€enueprng i[9n at 26 Clearview Avenue- Thig property is e n known as. R D OAK ESTATES NO, :? LOT 2:3 RLOCK 1 hJ9 roopers or no mare than 12 chickens are, 1lcrwed on the property. Aflyor,e wanting to corrnWMr on this rra nee rnd� co�pa Fc t}tie rKjeeMn or ont#lC,r Ci +�} ministra or Nyl Z k��rtlurld- City Sty wi[! For+. Ertl a cpmmmnfs tc�he-km IIncil, P orle. (763)717-AQ01, Email; r1 e.zr urt mnu sVlf Mnh-or , Mai- 407 un s View Boulevard,Mounds View, MN T}r Ciry ma'led l notice to all property owners wi n 3$0 F o the subject properly. This notice pu in SL Pau Piom9 *r Press on April 29, 2094- 11Page Item No: 8D MOUNDS VIEW City of Mounds View Staff R Meeting Date: 05/13/2024 Type of Business: Council Business Administrator Review: To: Honorable Mayor and City Council From: Ben Zender, Chief of Police Item Title/Subject: Resolution 9916 Approving the Purchase of One Ford Police Utility Vehicle Along with Additional Equipment and Setup Costs. Introduction: The police department is scheduled to replace one police SUV patrol vehicle in 2025. Discussion: The department is requesting to purchase one 2025 Ford Police Utility vehicle to replace older vehicles as scheduled. The Ford Police Utility vehicle is offered at $44,926.44 each, at state bid. The total for set up cost and additional equipment for this vehicle will be approximately $ 27,449.00 (460-4200-7040). One radar unit ($3,350.00/approx.) will be purchased out of forfeiture funds (225-4200-1230). The total purchasing cost, setup, and equipment for the squad will be approximately $72,375.44 (460-4200-7040.). The total equipment cost for the squad radar unit will be approximately $3,350.00 (Fund 225-4200-1230). Recommendation: Staff recommends authorizing the purchase of a Ford Police utility vehicle including all additional equipment and setup costs. Respectfully Submitted, Ben Zender Chief of Police RESOLUTION NO.9916 CITY OF MOUNDS VIEW COUNTY OF RAMSEY STATE OF MINNESOTA APPROVING THE PURCHASE OF ONE FORD POLICE UTILITY VEHICLE ALONG WITH ADDITIONAL EQUIPMENT AND SETUP COSTS WHEREAS, the Mounds View Police Department maintains a replacement schedule of police vehicles to ensure that the police department can provide reliable quality service to the community with a dependable fleet of police vehicles, and; WHEREAS, the Mounds View Police Department planned and budgeted for the replacement of one patrol vehicle in 2025; WHEREAS, the Mounds View Police Department is in immediate need to replace one unmarked patrol vehicle, WHEREAS, Tenvoorde Ford has the state bid for Ford Police Utility vehicles available at $44,926.44 with set up cost at approximately $18,206.00. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Mounds View, Ramsey County, Minnesota to authorize the purchase of one 2025 Ford Police Utility vehicle at an approximate cost of $44,926.44 plus additional equipment and setup costs of approximately $27,449.00 for a total expense of $72,375.44 in the 2025 budget funded from Account 460-4200-7040. There is an additional equipment cost of approximately $3,350.00 (radar unit) from Account 225-4200-1230. Adopted this 13t" day of May 2024. Zach Lindstrom, Mayor ATTEST: Nyle Zikmund, City Administrator (seal) MOUN-DitSMEW City of Mounds View Staff Re rt Item No. 08E Meeting Date: May 13, 2024 Type of Business: Council Business City Administrator Review: To: Honorable Mayor and City Council From: Gayle Bauman, Finance Director Item Title/Subject: Resolution 9919 Adopting a Five Year Financial Plan for 2025 thru 2029 Introduction The City Charter, Chapter 7.05, requires that a five year financial plan be prepared annually. It must be presented at a public meeting and adopted by motion or resolution. Residents are welcome to comment on the plan at this meeting. The components of the Five Year Financial Plan are attached for Council consideration. These are the Vehicle & Equipment Replacement Plan, the Capital Improvement Program, and the impact on fund and cash balances for the capital and utility funds. This five year plan should be considered a work -in -progress and a guide for Council and Staff to make longer range decisions. As new information becomes available and conditions change, we can update the components to determine the longer range effect. Vehicle and Equipment Replacement Plan The schedule has been updated to reflect retirements, new acquisitions, increased replacement costs, and changes to expected useful lives. The current amounts transferred to the Vehicle and Equipment Fund from the participating funds have been adjusted to better reflect the needs of the fund based on the items included. Capital Improvement Program (CIP) The Capital Improvement Program has been updated to reflect changes in the project list and is presented for your consideration. There is not always sufficient cash on hand to complete the projects listed. Funding sources will need to be evaluated prior to approving any project moving forward. Impact on Fund and Cash Balances This presents the sources and uses and impacts to fund or cash balance for the capital and utility funds. • Park Development Fund — is not be able to support any major park projects. • Special Projects Fund —the outcome of the Park System Master Plan should assist the council in determining what projects are needed and when. Need to look at increasing the amount contributed to this fund which currently sits at $75,000. • Street Improvements Fund — requires a larger dedicated source of revenue. It is proposed to direct 10% of the annual LGA funds here. • Water Fund — requires a fairly significant user charge increase. Staff will analyze the fund and current billing structure and bring back recommendations to the council. • Sewer Fund — no I & I grants funds have been included in the sources and uses table. Cash balance will most likely be greater than what is listed. • Surface Water Fund — the plan assumes a 50% grant fund match for each of the future major dredging projects. Also, no revenue from the sale of wetland credits has been included. Five Year Financial Plan Adoption The Five Year Plan is a blueprint for future years and is only one possible scenario. It is intended to be changed as priorities change and more current information becomes available. Staff welcomes Council comments and direction on any desired changes. Once adopted, the five year financial plan will be published on the City's website. Respectfully Submitted, Gayle Bauman, Finance Director The Mounds View Vision A Thriving Desirable Community RESOLUTION NO. 9919 CITY OF MOUNDS VIEW COUNTY OF RAMSEY STATE OF MINNESOTA ADOPTING A FIVE YEAR FINANCIAL PLAN FOR 2025 THRU 2029 WHEREAS, the City Charter, Section 7.05 subdivision 1, calls for the City Council to have prepared a five year financial plan commencing with the ensuing calendar year; and WHEREAS, the City Council and staff have reviewed this document; and WHEREAS, the City Council shall discuss and take public comment at a City Council Meeting and adopt by motion or resolution the five year financial plan, with or without amendment; and WHEREAS, the City Council may subsequently amend the five year financial plan at their discretion upon proper public notice; and WHEREAS, the five year financial plan is a work -in -progress and a guide for the City Council and staff to make and plan for longer range decisions but does not bind or obligate future Councils. NOW THEREFORE, BE IT RESOLVED that the Mounds View City Council does hereby adopt the Five Year Financial Plan for the period 2025 thru 2029, as attached. Adopted this 13t" day of May, 2024. Zach Lindstrom, Mayor ATTEST Nyle Zikmund, City Administrator (SEAL) ADOPTING A FIVE YEAR FINANCIAL PLAN FOR 2025 thru 2029 On May 13, 2024, pursuant to the City Charter Chapter 7 subdivision 5, the Mounds View City Council adopted a five year financial plan for the years 2025 thru 2029. This is a planning document and does not bind this Council or future Councils to a specific course of action until they take action on specific projects. A copy of the detailed plan is on file and available for public viewing at the office of the City Administrator. The plan is also posted in its entirety on the City's website, located at www.moundsviewmn.ora/finance. Nyle Zikmund, City Administrator The Mounds View Vision A Thriving Desirable Community Adopted 2025-2029 Five Year Financial Plan mo IEW City of Mounds View Minnesota TABLE OF CONTENTS Page Introduction 1 Highlights 2 2025 Proposed Projects 3 Vehicle and Equipment Detail Listing 4 Project Detail Listing 7 Sources and Uses of Funds Vehicle & Equipment Replacement Fund 10 Park Development Fund 11 Special Projects Fund 12 Street Improvements Fund 13 Water Utility Fund 14 Sewer Utility Fund 15 Surface Water Utility Fund 16 City of Mounds View Capital Improvement Plan 2025-2029 The Capital Improvement Plan (CIP) is a schedule of proposed public projects and purchases over a five-year period. Capital improvements are projects, which require acquisition, construction, or replacement of various equipment or facilities, including public buildings, infrastructure, utilities and parks. The purpose of the CIP is to a) identify capital expenditures which are anticipated to be requested over a five-year period; b) determine a source of funding for the requests; and c) provide an opportunity for long term planning. The plan is not intended to provide for precise budgeting. Capital costs are projected as estimates. Upon each update of the plan, deletions, additions, delays, or other revisions may occur, reflecting changing community needs. These changes allow for budget refinements as a particular project nears actual construction. The city has a finite amount of resources, so prioritizing and then being able to finance projects is crucial for ensuring the city's long-term sustainability and being responsible stewards of the city's investments. Approval of the CIP by City Council does not authorize spending or initiation of a given project. The CIP is a planning and financial tool which not only tells the viewer where things are going but also facilitates negotiation and decision making. 1 HIGHLIGHTS OF THE CAPITAL IMPROVEMENT PLAN The five-year total expenditures within the 2025-2029 CIP are $18,269,930. Changes by fund over the last CIP are as follows: Park Development Changes CIP A 205,000 by Fund CIP 32,500 Difference (172,500) Difference -84.1% Vehicles and Equipment 3,078,000 3,328,549 250,549 8.1% Special Projects 163,000 3,430,160 3,267,160 2004.4% Street Improvements 5,773,352 6,874,261 1,100,909 19.1% Water Fund 330,000 350,000 20,000 6.1% Sewer Fund 1,750,000 1,650,000 (100,000) -5.7% Surface Water Fund 1,585,500 2,604,460 1,018,960 64.3% Total 12,884,852 18,269,930 5,385,078 41.8% A summary of estimated costs for capital projects and equipment for the next five years broken down by fund is as follows: Park Development 22,500 Expendituresby 10,000 Year 0 0 0 32,500 Vehicles and Equipment 569,070 943,910 1,123,089 181,740 510,740 3,328,549 Special Projects 1,438,160 1,670,000 90,000 65,000 167,000 3,430,160 Street Improvements 2,394,588 2,076,607 254,574 1,783,492 365,000 6,874,261 Water Fund 70,000 120,000 70,000 70,000 20,000 350,000 Sewer Fund 530,000 280,000 1 280,000 1 280,000 1 280,000 1 1,650,00 Surface Water Fund 1,283,060 591,500 305,000 394,900 30,000 1 2,604,460 Total 6,307,378 5,692,017 2,122,663 12,775,132 1,372,740 18,269,930 2025 Proposed Projects Vehicle and Eauipment Replacement Police vehicles 195,870 Park vehicles & equipment 208,000 Street vehicles & equipment 75,000 Computer, servers, switches 22,200 Storm Water vehicle 68,000 Park Development Groveland shelterflooring 12,500 Misc park improvements 10,000 Special Protects MVCC fitness center 75,000 Wall management program 20,000 Roof management program 20,000 PW building office remodel 75,000 Finacial software 100,000 Hillview Park playground 175,000 Silver View Park pickleball court 125,000 City Hall challenge course 400,000 Tribute Park 258,160 Ball field fencing 190,000 Street Improvements Annual fogging and striping 50,000 Annual pavement maintenance 87,949 Trails/Sidewalks/Parking Lots 75,000 2024 street improvements 1,362,889 Intersection lights 818,750 Water Gate valves 20,000 Well pump rehabilitation 50,000 Sewer Annual sewer lining 500,000 Annual manhole lining 30,000 Surface Water Collection System rehab 25,000 Ardan Park dredging 406,710 Silver View Pond dredging 459,350 Water Quality Assess & Restore 50,000 Ardan Park wetland banking 342,000 6,307,378 9 City of Mounds View Vehicle and Equipment Replacement Plan Dept Class Veh No Make Current Vehicle Model Year Acq Life Replace Year Est Replace Cost 2024 2025 2026 2027 2028 2029 ComDev Staff 102 FORD Ranger Pickup 2006 19 2025 - - - - - - ComDev Staff 109 FORD Interceptor 2013 12 2025 ComDev Staff 110 FORD Interceptor 2014 11 2025 - CentSery Phone Cisco IP Phones 2024 11 2035 18,000 18,000 - CentSery Copiers Various Copiers (5) add PW and MVCC in 2024 2024 5 2029 19,000 19,000 19,000 CentSery Hardware Various Computer, servers, switches 2019 5 2024 15,900 15,900 - CentSery Hardware Various Computer, servers, switches 2020 5 2025 22,200 - 22,200 - CentSery Hardware Various Computer, servers, switches 2021 5 2026 22,800 - 22,800 - CentSery Hardware Various Computer, servers, switches 2022 5 2027 33,719 - 33,719 - - CentSery Hardware Various Computer, servers, switches 2023 5 2028 20,000 - 20,000 20,000 151,619 Police Forfeit 115 FORD F150 pickup 2007 10 2017 - - - Police Invest 145 CHEVY Impala (detective) Sonata ordered 2024 10 2034 45,000 45,000 - Police Resource 112 CHEVY Tahoe (Resource Officer) 2011 14 2025 75,500 - 75,500 Police Training 143 FORD Interceptor (practice car) 2013 12 2025 - - Police Admin 162 CHEVY Impala (deputy chief) 2015 10 2025 48,000 48,000 Police Squad 191 FORD Interceptor 2019 6 2025 72,370 72,370 - Police Squad 192 FORD Interceptor 2019 7 2026 72,370 - 72,370 Police Squad 193 FORD Interceptor 2019 7 2026 72,370 72,370 Police Squad 161 FORD Interceptor (K9 take home) 2015 11 2026 72,370 72,370 - Police Squad 163 FORD Interceptor (K9 take home) 2016 11 2027 72,370 - 72,370 Police Invest 171 FORD Fusion (detective) 2017 10 2027 48,000 48,000 - Police Squad 201 FORD Interceptor 2020 8 2028 72,370 - 72,370 Police Squad 202 FORD Interceptor 2020 8 2028 72,370 72,370 Police Forfeit 119 CHRYSLER Pacifica (VCET) 2018 10 2028 - - Police Squad 172 FORD Interceptor replaced by 231 2023 6 2029 72,370 72,370 Police Squad 211 FORD Interceptor 2021 8 2029 72,370 72,370 Police Radios MOTOROLA 800 Mhz radios (25) 2021 10 2031 125,000 - Police Generator ONAN Generator for EOC (used) 2011 20 2031 150,000 Police Admin 131 FORD Interceptor replaced by 232?? 2024 10 2034 69,000 10,000 Police Siren Civil Defense Siren (upgrade 2017) 2017 20 2037 40,000 - Police Siren Civil Defense Siren (upgrade 2018) 2018 20 2038 40,000 Police Siren Civil Defense Siren (upgrade 2018) 2018 21 2039 40,000 1,331,830 4 Current Vehicle Est Veh Year Replace Replace Dent Class No Make Model Aca Life Year Cost 2024 2025 2026 2027 2028 2029 Parks Mower 314 JACOBSEN Turfcat JRM372 4WD 2024 11 2035 29,000 29,000 - Parks Pickup 308 FORD F250 4X4 Pickup (CC) 2024 19 2043 85,000 85,000 Parks Mower 318 TORO Groundmaster4000 2015 10 2025 71,500 - 71,500 Parks Mower 319 TORO Groundmaster4000 2015 10 2025 71,500 71,500 Parks 307 AEBI TERRATRAC TT75 (Not replacing) 2005 20 2025 - - Parks Equip Chipper (NEW EQUIPMENT) 2025 65,000 65,000 - Parks Pickup 317 FORD F350 w/service body and compressor 2014 13 2027 87,000 - 87,000 - Parks Trailer 306 US CARGO Cargo trailer 2003 25 2028 5,000 - 5,000 Parks Bobcat 315 BOB CAT 3400 Utility Vehicle 2013 15 2028 12,000 12,000 Parks 316 AEBI TERRATRAC TT705 (not replacing) 2013 15 2028 - - Parks AEBI AEBI/SMWA Rev CF225 mower (not replacing) 2013 15 2028 Parks AEBI Lastec 126" Batwing mower (not replacing) 2013 15 2028 - - Parks Mower 321 JOHN DEERE Z920M Mower 2019 10 2029 15,000 15,000 Parks Tanker 309 FORD Sterling/Precision (Tanker) 2006 23 2029 200,000 200,000 Parks 322 KROMER FO-1 2019 10 2029 47,000 47,000 Parks Bobcat 320 BOB CAT 3400 Utility Vehicle (added 2017) 2017 15 2032 14,000 - Parks Pickup 323 FORD F350 Pickup 2020 13 2033 72,000 Parks Mower 324 JOHN DEERE 5090M Utility Tractor 2021 15 2036 100,000 Parks Mower DIAMOND Rear Swing Flail Mower 2021 15 2036 22,000 Parks Snow NORMAND N86-280H Snow blower 2021 15 2036 12,000 Parks Snow M-B USA 72" Broom 2021 15 2036 9,000 917,000 Streets Auto Lube (NEW EQUIPMENT) 2024 10,000 10,000 Streets Bucket 447 FORD Bucket truck (used 2006)(replace used) 2024 12 2036 75,000 75,000 Streets Pickup 448 FORD F350 Pickup 2012 13 2025 75,000 - 75,000 Streets Admin 455 FORD Interceptor (NOT REPLACING) 2013 12 2025 - - Streets Bobcat 430 BOBCAT S595 T4 Skid Steer 2019 7 2026 52,000 52,000 - Streets Pickup 450 FORD F150 Pickup (Sup)(to PW Admin) 2014 13 2027 35,000 - 35,000 Streets Pickup 451 FORD F550 w/dump box and compressor 2014 13 2027 92,000 92,000 Streets Dump 445 FREIGHTLINER Dump truck 2012 15 2027 240,000 240,000 Streets Hot Box 443 SPAULDING RMV Road Saver (Hot Box) 2007 20 2027 30,000 30,000 - Streets Trailer 439 BIG TOW Bobcat trailer 2004 25 2029 8,000 - 8,000 Streets Pickup 452 FORD F150 4x4 Super Cab replaces 438 2017 13 2030 45,000 - Streets Dump 453 MACK GU532 SBA (dump truck) 2017 15 2032 280,000 Streets 446 DOOSAN Air Compressor 2012 20 2032 32,000 Streets Pickup 456 FORD F350 Pickup 2020 13 2033 69,500 Streets Trailer 444 REDIHAUL Trailer (tilt bed) 2008 25 2033 6,000 Streets Bobcat 427 BOBCAT BCA125 Compactor Wacker Tandem Roller 2023 10 2033 25,000 Streets Dump 458 MACK Dump truck GR4289 2021 15 2036 315,000 Streets Loader 457 CAT Loader 926M 2021 20 2041 330,000 Streets Trailer 454 FELLING FT16-2 Trailer 2017 25 2042 20,000 1,739,500 5 Current Vehicle Est Veh Year Replace Replace Class No Make Model Aca Life Year Cost 2024 2025 2026 2027 2028 2029 Storm Pickup 646 FORD F250 2011 14 2025 68,000 68,000 - Storm 647 TYMCO 50OX mounted on International 4300-M7 Chassis 2015 12 2027 400,000 - 400,000 Storm Loader 648 CAT 2023 T76 T4 Compact Track Loader (split with Water) 2023 7 2030 47,500 - 515,500 Water Bobcat BOBCAT Hydraulic Frost Breaker 2024 17 2041 7,500 7,500 Water Trailer 705 REDIHAUL WOLFPAC Trailer (Not replaced) 1989 36 2025 - Water Bobcat 703 CAT 446B Backhoe 1995 31 2026 150,000 150,000 Water Bobcat 708 BOBCAT S650 T4 skid steer 2019 7 2026 52,000 52,000 - Water Pickup 709 FORD F350 Pickup 2014 13 2027 85,000 - 85,000 Water Pickup 710 FORD F15044 Super Cab 2017 13 2030 45,000 - Water Loader 648 CAT 2023 T76 T4 Compact Track Loader (split with Storm) 2023 7 2030 47,500 Water Tower CUSTOM Water tower (fluted column) 2012 20 2032 780,000 Water Generator INTERSTATE POWER 150RJC6DT3 Generator 2008 25 2033 137,000 Water Floor 711 NILFISK SC6000 36C Ecoflex Floor scrubber 2019 15 2034 45,000 Water Pickup 706 FORD 4X2 3/4 ton (replaced by 460) 2023 15 2038 35,000 Water Generator INTERSTATE POWER Generator GG10BK183A1N (Booster Station) 2021 25 2046 233,000 - 1,617,000 Sewer Jetter 836 INT'L Work Star (sewerjetter) 2011 15 2026 450,000 450,000 - Sewer Pickup 837 FORD F250 2016 13 2029 57,000 - 57,000 Sewer Pickup 834 FORD F2504X2 2001 30 2031 82,500 - Sewer Van 838 FORD Transit Van 250 (televising) 2019 20 2039 292,000 881,500 7,153,949 314,400 569,070 943,910 1,123,089 181,740 510,740 6 CITY OF MOUNDS VIEW, MINNESOTA CAPITAL IMPROVEMENT PROGRAM 2025 - 2029 FUND PROJECT PARK DEVELOPMENT Hodges shelter flooring Groveland shelter flooring Greenfield Park shelter siding Misc park improvements TOTAL PARK DEVELOPMENT SPECIAL PROJECTS Park System Master Plan MVCC front counter upgrades MVCC skylight repairs MVCC painting front entry MVCC fitness center - remove wall, new equipment MVCC HVAC VAV's MVCC misc improvements Wall mgmt program (annual) Roof mgmt program (annual) PD training & garage addition PW Building remodel offices PW Building re -coat wash bay trench City Hall Park irrigation & landscaping City Hall boilers City Hall & PD irrigation/landscaping/lighting Finance software upgrade Hillview Park playground rehab Silver View Park pickle ball court City Hall challenge course Tribute Park memorial Ball field fencing Park signage TOTAL SPECIAL PROJECTS 2025-2029 COST 2024 2025 2026 2027 2028 2029 - 12,500 - - - 12,500 - 12,500 - - - 10,000 - - 10,000 - - 10,000 10,000 10,000 - - - 22,500 22,500 10,000 106,500 - - - 117,000 - - - 50,000 - - - - 30,000 - - - 75,000 - 75,000 - - - 175,000 - - 175,000 - - - 100,000 - - 25,000 25,000 25,000 25,000 100,000 15,000 20,000 20,000 20,000 20,000 20,000 100,000 15,000 20,000 20,000 20,000 20,000 20,000 1,300,000 - - 1,300,000 - - - 75,000 - 75,000 - - - - 25,000 - - 25,000 - - 45,000 - - - - - 45,000 130,000 - - 130,000 - - 37,000 - - - - 37,000 100,000 - 100,000 - - - 175,000 - 175,000 - - - 125,000 - 125,000 - - - 400,000 - 400,000 - - 258,160 - 258,160 - - 190,000 - 190,000 - - - - 20,000 - - - - - 20,000 333,500 1,438,160 1,670,000 90,000 65,000 167,000 7 2025-2029 FUND PROJECT COST 2024 2025 2026 2027 2028 2029 STREET IMPROVEMENTS 2023 Spring Lake Road S of MV Blvd closeout - 218,390 - - - - - Annual fogging & striping - JPA 250,000 50,000 50,000 50,000 50,000 50,000 50,000 Reclamite - pavement maintenance (in house) 358,519 42,690 87,949 57,504 54,574 83,492 75,000 Trails/Sidewalks/Lots 375,000 - 75,000 75,000 75,000 75,000 75,000 ADA sidewalk transition 375,000 75,000 75,000 75,000 75,000 75,000 2025 Bronson-Edgewood + parking on Bronson 1,011,601 - 1,011,601 - - - - 2025 Edgewood & Pinewood cul de sacs 276,288 - 276,288 - - - - 2026 Street - Bronson-MVB; MV Dr; Silver View Dr 1,819,103 - - 1,819,103 - - - 2028 Street - Park View; misc cul-de-sacs 1,500,000 - - - - 1,500,000 - Design H2 90,000 - - - - 90,000 2030 Street - H2, Pleasant View to MVB (MSA) - - - - - 2032 Street - H2, MVB to Program (MSA) - - - - - - 2034 Street - Co Rd I, Pleasant View to Silver Lake Rd (MSA) - - - - - - Ramsey County - intersection lights 818,750 - 818,750 - - - - TOTAL STREET IMPROVEMENTS 311,080 2,394,588 2,076,607 254,574 1,783,492 365,000 WATER Gate valves 100,000 15,000 20,000 20,000 20,000 20,000 20,000 Meter replacements - 921,160 - - - - - Treatment plant project close out - 108,276 - - - - Well pump rehab (each well (6) every 7 years) 250,000 60,000 50,000 100,000 50,000 50,000 - TOTAL WATER 1,104,436 70,000 120,000 70,000 70,000 20,000 SEWER Sewer I&I lining - close out prior year - 616,216 - - - - - Sewer I&I lining 1,500,000 500,000 500,000 250,000 250,000 250,000 250,000 Manhole lining 150,000 30,000 30,000 30,000 30,000 30,000 30,000 TOTAL SEWER 1,146,216 530,000 280,000 280,000 280,000 280,000 SURFACE WATER PW Building storm water repairs - 25,000 - - - - - Collection System Rehab 145,000 75,000 25,000 30,000 30,000 30,000 30,000 Ardan Park Pond (AA-1.P1 & AA-1.P2) 406,710 8,006 406,710 - - - - 8 FUND PROJECT 2025-2029 COST 2024 2025 2026 2027 2028 2029 Silver View Pond (EW-4.P4) 484,350 71,735 459,350 25,000 - - - Woodcrest (SC-2.P1 & SC-2.132) 275,000 117,000 - 275,000 - - - County Rd H (EW-11.131 & EW-11.133) 387,800 - - 61,500 - 326,300 - Pinewood/Edgewood (GF-4.P2) 38,600 - - - - 38,600 - Hidden Hollow (SC-4.P3) - - - - - Conveyance System Improvement - dredging - - - - - Upland Vegetation Assessment & Restoration - - - - - - - Water Quality Assessment & Restoration 275,000 - 50,000 200,000 25,000 - - Arden Park Wetland Banking lots, wetland work, trail) 592,000 200,000 342,000 - 250,000 - - TOTAL SURFACE WATER 496,741 1,283,060 591,500 305,000 394,900 30,000 TOTAL 3,414,473 5,738,308 4,748,107 999,574 2,593,392 862,000 9 City of Mounds View, Minnesota SOURCES AND USES OF FUNDS 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 Beginning Balance Revenues and Other Fund Sources Transfers In Total Revenues and Other Fund Sources Total Funds Available Expenditures and Uses IP Phones Copiers (5) PD vehicles and equipment Parks vehicles and equipment Streets vehicles and equipment Transfers out Fund 100 equipment Transfers out Fund 700 equipment Water Transfers out Fund 730 equipment Sewer Transfers out Fund 745 equipment Storm Total Expenditures and Uses Change in Fund Balance Ending Balance 2,557,037 2,843,888 2,744,818 2,270,908 1,617,819 1,906,079 1,865,339 2,130,339 2,150,469 1,494,469 1,386,229 602,881 470,000 470,000 470,000 470,000 470,000 470,000 470,000 470,000 470,000 470,000 602,881 470,000 470,000 470,000 470,000 470,000 470,000 470,000 470,000 470,000 470,000 3,159,918 3,313,888 3,214,818 2,740,908 2,087,819 2,376,079 2,335,339 2,600,339 2,620,469 1,964,469 1,856,229 (18,000) - - - - - - - - - - (19,000) (19,000) (19,000) (56,630) (195,870) (217,110) (120,370) (144,740) (144,740) (347,370) (144,740) (114,000) (114,000) (208,000) (87,000) (17,000) (262,000) (14,000) (72,000) (85,000) (75,000) (52,000) (397,000) (8,000) (45,000) (312,000) (152,500) (15, 900) (22, 200) (22, 800) (33, 719) (20, 000) (20, 000) (20, 000) (20, 000) (20, 000) (20, 000) (20, 000) (7,500) (202,000) (85,000) (92,500) - (780,000) (189,000) (45,000) (450, 000) (57, 000) (82, 500) (68, 000) - (400, 000) (47, 500) (316,030) (569,070) (943,910) (1,123,089) (181,740) (510,740) (205,000) (449,870) (1,126,000) (578,240) (198,000) 286,851 (99,070) (473,910) (653,089) 288,260 (40,740) 265,000 20,130 (656,000) (108,240) 272,000 2,843,888 2,744,818 2,270,908 1,617,819 1,906,079 1,865,339 2,130,339 2,150,469 1,494,469 1,386,229 1,658,229 $3.0 c 0 $2.0 $1.0 $0.0 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 10 City of Mounds View, Minnesota SOURCES AND USES OF FUNDS 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 Beginning Balance Revenues and Other Fund Sources Interest Income Park Dedication Fees Total Revenues and Other Fund Sources Total Funds Available Expenditures and Uses Hodges shelter flooring Groveland shelter flooring Greenfield Park shelter siding Misc park improvements Total Expenditures and Uses Change in Fund Balance Ending Balance 53,827 35,327 12,827 2,827 2,827 2,827 2,827 2,827 2,827 2,827 2,827 1,000 - - - - - - - - - - 3, 000 4,000 - - - - - - - - - - 57,827 35,327 12,827 2,827 2,827 2,827 2,827 2,827 2,827 2,827 2,827 (12,500) - - - - - - - - - - (12,500) (10,000) (10,000) (10,000) (22,500) (22,500) (10,000) (18,500) (22,500) (10,000) 35,327 12,827 2,827 2,827 2,827 2,827 2,827 2,827 2,827 2,827 2,827 $400.0 C A J O L f $200.0 $0.0 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 11 City of Mounds View, Minnesota SOURCES AND USES OF FUNDS 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 Beginning Balance Revenues and Other Fund Sources Transfers Interest Income Total Revenues and Other Fund Sources Total Funds Available Expenditures and Uses Park System Master Plan MVCC front counter upgrades MVCC skylight repairs MVCC painting front entry MVCC fitness center - remove wall, new equipment MVCC HVAC VAV's MVCC misc improvements Wall mgmt program (annual) Roof mgmt program (annual) PD training & garage addition PW Building remodel offices PW Building re -coat wash bay trench City Hall Park irrigation & landscaping City Hall boilers City Hall & PD irrigation/landscaping/lighting Finance software upgrade Hillview Park playground rehab Silver View Park pickle ball court City Hall challenge course Tribute Park memorial Ball field fencing Park signage Total Expenditures and Uses Change in Fund Balance Ending Balance 2,116,555 2,084,055 720,895 (874,105) (889,105) (879,105) (971,105) (961,105) (951,105) (941,105) (931,105) 300,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 1,000 - - - - - - - - - - 301,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 2,417,555 2,159,055 795,895 (799,105) (814,105) (804,105) (896,105) (886,105) (876,105) (866,105) (856,105) (106,500) - - (117,000) (50, 000) (30, 000) (75, 000) (175,000) (25, 000) (25, 000) (25, 000) (25, 000) (25, 000) (25, 000) (25, 000) (25, 000) (25, 000) (15,000) (20,000) (20,000) (20,000) (20,000) (20,000) (20,000) (20,000) (20,000) (20,000) (20,000) (15,000) (20,000) (20,000) (20,000) (20,000) (20,000) (20,000) (20,000) (20,000) (20,000) (20,000) - (1,300,000) (75, 000) (25, 000) (45, 000) (130,000) (37, 000) (100,000) (175,000) (125,000) (400, 000) (258,160) (190,000) (20, 000) (333,500) (32,500) (1,438,160) (1,363,160) (1,670,000) (1,595,000) (90,000) (15,000) (65,000) 10,000 (167,000) (92,000) (65,000) 10,000 (65,000) 10,000 (65,000) 10,000 (65,000) 10,000 (65,000) 10,000 2,084,055 720,895 (874,105) (889,105) (879,105) (971,105) (961,105) (951,105) (941,105) (931,105) (921,105) $1.0 0 $o.s $0.0 -.s 1 -$151.0 -$1.5 2025 2026 '"" 2029 2r"- 12 City of Mounds View, Minnesota SOURCES AND USES OF FUNDS 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 Beginning Balance Revenues and Other Fund Sources Transfers Interest Income Franchise Fees Special Assessments MSA State Street Aid (cash basis) LGA Tax Levy Total Revenues and Other Fund Sources Total Funds Available Expenditures and Uses 2023 Spring Lake Road S of MV Blvd closeout Annual fogging & striping - JPA Reclamite - pavement maintenance (in house) Trails/Sidewalks/Lots ADA sidewalk transition 2024 Bronson-Edgewood + parking on Bronson 2024 Edgewood & Pinewood cul de sacs 2025 Street - Bronson-MVB; MV Dr; Silver View Dr 2026 Street - Park View; misc cul-de-sacs Design H2 2027 Street - H2, Pleasant View to MVB (MSA) 2028 Street - H2, MVB to Program (MSA) 2029 Street - Co Rd I, Pleasant View to Silver Lake Rd (MSA) Ramsey County - intersection lights Total Expenditures and Uses Change in Fund Balance Ending Balance 1,286,624 2,460,257 1,153,319 164,362 997,438 301,596 1,024,246 (779,104) 33,546 (389,804) 422,846 350,000 - - - - - - - - 5, 000 - - - - - - - - - - 385,000 385,000 385,000 385,000 385,000 385,000 385,000 385,000 385,000 385,000 385,000 11,000 - - - - - - - - - - 481,063 450,000 450,000 450,000 450,000 450,000 450,000 450,000 450,000 450,000 450,000 1OZ 650 1OZ 650 1OZ 650 1OZ 650 1OZ 650 1OZ 650 1OZ 650 1OZ 650 1OZ 650 1OZ 650 1OZ 650 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 1,484,713 1,087,650 1,087,650 1,087,650 1,087,650 1,087,650 1,087,650 1,087,650 1,087,650 1,087,650 1,087,650 2,771,337 3,547,907 2,240,969 1,252,012 2,085,088 1,389,246 2,111,896 308,546 1,121,196 697,846 1,510,496 (218, 390) - - - - - - - - - - (50, 000) (50, 000) (50, 000) (50, 000) (50, 000) (50, 000) (50, 000) (50, 000) (50, 000) (50, 000) (50, 000) (42,690) (87,949) (57,504) (54,574) (83,492) (75,000) (75,000) (75,000) (75,000) (75,000) (75,000) (75, 000) (75, 000) (75, 000) (75, 000) (75, 000) (75, 000) (75, 000) (75, 000) (75, 000) (75, 000) (75, 000) (75, 000) (75, 000) (75, 000) (75, 000) (75, 000) (75, 000) (75, 000) (75, 000) (75, 000) (1,011,601) (276,288) (1,819,103) (1,500,000) (90, 000) (2,616,000) (1,236,000) (1,865,535) (818, 750) (311,080) (2,394,588) (2,076,607) (254,574) (1,783,492) (365,000) (2,891,000) (275,000) (1,511,000) (275,000) (2,140,535) 1,173,633 (1,306,938) (988,957) 833,076 (695,842) 722,650 (1,803,350) 812,650 (423,350) 812,650 (1,052,885) 2,460,257 1,153,319 164,362 997,438 301,596 1,024,246 (779,104) 33,546 (389,804) 422,846 (630,039) $1.s 0 $1.0 $0.s ■ $0.0 -$0.5 , ■ -$1.0 2025 2026 2027 2025 2029 2030 2031 2032 2033 2034 13 City of Mounds View, Minnesota SOURCES AND USES OF FUNDS 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 Beginning Balance Revenues and Other Fund Sources Operating Revenue Transfers In Total Revenues and Other Fund Sources Total Funds Available Expenditures and Uses Pickup Backhoe Skid Steer/Bobcat Floor scrubber Water Tower Generator Gate valves Meter replacements Treatment plant project close out Well pump rehab (each well (6) every 7 years) Debt Service Operating Expenses Transfers out Total Expenditures and Uses Change in Fund Balance Ending Balance 374,239 (907,918) (1,133,858) (1,379,358) (1,537,208) (1,660,378) (1,691,358) (1,682,618) (1,700,498) (1,667,738) (1,586,518) 1,540,244 1,527,320 1,595,330 1,666,400 1,740,670 1,818,280 1,899,380 1,984,130 2,072,700 2,165,250 2,261,960 7,500 - 20Z 000 85,000 - - 92, 500 - 780,000 189,000 45,000 1,547,744 1,527,320 1,797,330 1,751,400 1,740,670 1,818,280 1,991,880 1,984,130 2,852,700 2,354,250 2,306,960 1,921,983 619,402 663,472 372,042 203,462 157,902 300,522 301,512 1,152,202 686,512 720,442 (52, 858) - - (85, 000) - - (45, 000) - - - - (150,000) (7,500) (52, 000) (47, 500) (52, 000) (45, 000) (780, 000) (137,000) (15,000) (20,000) (20,000) (20,000) (20,000) (20,000) (20,000) (20,000) (20,000) (20,000) (20,000) (921,160) (108,276) (60,000) (50,000) (100,000) (50,000) (50,000) (65,000) (65,000) (65,000) (65,000) (355, 000) (360, 000) (370, 000) (375, 000) (385, 000) (390, 000) (400, 000) (410, 000) (410, 000) (415, 000) (420, 000) (1,126,849) (1,151,790) (1,177,450) (1,203,900) (1,231,450) (1,259,760) (1,288,970) (1,322,880) (1,358,240) (1,394,690) (1,432,060) (183,258) (171,470) (173,380) (175,350) (177,390) (179,500) (181,670) (184,130) (186,700) (189,340) (192,050) (2,829,901) (1,753,260) (2,042,830) (1,909,250) (1,863,840) (1,849,260) (1,983,140) (2,002,010) (2,819,940) (2,273,030) (2,174,110) (1,282,157) (225,940) (245,500) (157,850) (123,170) (30,980) 8,740 (17,880) 32,760 81,220 132,850 (907,918) (1,133,858) (1,379,358) (1,537,208) (1,660,378) (1,691,358) (1,682,618) (1,700,498) (1,667,738) (1,586,518) (1,453,668) $0.0 0 -$0.5 -$1.0 -$1.5 -$2.0 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 14 City of Mounds View, Minnesota SOURCES AND USES OF FUNDS 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 Beginning Balance Revenues and Other Fund Sources Operating Revenue Grants Transfers In Total Revenues and Other Fund Sources Total Funds Available Expenditures and Uses Sewer Jetter Pickup Sewer I&I lining - close out prior year Sewer I&I lining Manhole lining Operating Expenses Transfers out Total Expenditures and Uses Change in Fund Balance Ending Balance 2,307,983 1,180,993 745,983 597,573 488,353 421,043 398,513 423,793 500,093 630,793 1,069,453 2,135,806 2,229,390 2,328,230 2,431,520 2,539,450 2,652,240 2,770,110 2,893,280 3,021,990 3,156,490 3,297,050 450,000 57,000 82, 500 2,135,806 2,229,390 2,778,230 2,431,520 2,539,450 2,709,240 2,770,110 2,975,780 3,021,990 3,156,490 3,297,050 4,443,789 3,410,383 3,524,213 3,029,093 3,027,803 3,130,283 3,168,623 3,399,573 3,522,083 3,787,283 4,366,503 - - (450,000) - - - - - - - - (57, 000) (82, 500) (616,216) (500, 000) (500, 000) (250, 000) (250, 000) (250, 000) (250, 000) (250, 000) (250, 000) (250, 000) (30,000) (30,000) (30,000) (30,000) (30,000) (30,000) (30,000) (30,000) (30,000) (30,000) (30,000) (1,963,322) (2,02Z210) (2,08Z880) (2,145, 370) (2,209,730) (2,276,030) (2,344,320) (2,414,660) (2,487,100) (2,561,710) (2,638,550) (153,258) (112,190) (113,760) (115,370) (117,030) (118,740) (120,510) (122,320) (124,190) (126,120) (128,100) (3,262,796) (2,664,400) (2,926,640) (2,540,740) (2,606,760) (2,731,770) (2,744,830) (2,899,480) (2,891,290) (2,717,830) (2,796,650) (1,126,990) (435,010) (148,410) (109,220) (67,310) (22,530) 25,280 76,300 130,700 438,660 500,400 1,180,993 745,983 597,573 488,353 421,043 398,513 423,793 500,093 630,793 1,069,453 1,569,853 $2.0 0 0 $1.5 $1.0 $05 0 1 ■ ■ ■ ■ ■ ■ ■ $ 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 15 City of Mounds View, Minnesota SOURCES AND USES OF FUNDS 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 Beginning Balance Revenues and Other Fund Sources Operating Revenue Grants Transfers In Total Revenues and Other Fund Sources Total Funds Available Expenditures and Uses Skid Steer/Bobcat F250 pickup truck International PW Building storm water repairs Collection System Rehab Ardan Park Pond (AA-1.P1 & AA-1.P2) Silver View Pond (EW-4.P4) Woodcrest (SC-2.P1 & SC-2.P2) County Rd H (EW-11.P1 & EW-11.P3) Pinewood/Edgewood (GF-4.P2) Hidden Hollow (SC-4.P3) Conveyance System Improvement - dredging Upland Vegetation Assessment & Restoration Water Quality Assessment & Restoration Arden Park Wetland Banking lots, wetland work, trail) Operating Expenses Transfers out Total Expenditures and Uses Change in Fund Balance Ending Balance 2,082,104 1,623,940 392,640 30,340 (203,920) (335,240) (273,040) (438,530) (467,090) (551,160) (552,430) 464,969 486,080 507,100 529,060 55ZO10 576,000 601,070 627,260 654,630 683,230 713,120 - - 168,250 - 182,450 - 124,450 - 68,750 - - 68, 000 - 400,000 - 47,500 - 464,969 554,080 675,350 929,060 734,460 576,000 773,020 627,260 723,380 683,230 713,120 2,547,073 2,178,020 1,067,990 959,400 530,540 240,760 499,980 188,730 256,290 132,070 160,690 - - - - - - (47, 500) - - - - (68, 000) (400, 000) (25, 000) (75,000) (25,000) (30,000) (30,000) (30,000) (30,000) (30,000) (30,000) (30,000) (30,000) (30,000) (8,006) (406,710) (71,735) (459,350) (25,000) (117,000) (275,000) (61,500) (326,300) (38, 600) (221, 500) (27,400) (137,500) (100,000) (100,000) (100,000) (100,000) (100,000) (15,000) (15,000) (15,000) (15,000) (15,000) (50, 000) (200, 000) (25, 000) (200,000) (342,000) - (250,000) (366,760) (377,770) (389,100) (400,760) (412,790) (425,170) (437,920) (451,060) (464,590) (478,530) (492,880) (59, 632) (56, 550) (57, 050) (57, 560) (58, 090) (58, 630) (59,190) (59, 760) (60, 360) (60, 970) (61, 600) (923,132) (1,785,380) (1,037,650) (1,163,320) (865,780) (513,800) (938,510) (655,820) (807,450) (684,500) (699,480) (458,163) (1,231,300) (362,300) (234,260) (131,320) 62,200 (165,490) (28,560) (84,070) (1,270) 13,640 1,623,940 392,640 30,340 (203,920) (335,240) (273,040) (438,530) (467,090) (551,160) (552,430) (538,790) $0.6 c $0.4 $0.2 , $0.0 -$0.2 ■ , . ' 1 -$0.4 -$0.6 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 16 T�7 Item No: 8F MOUNDS VIEW Meeting Date:05/13/2024 Type of Business: Council Business Administrator Review: City of Mounds View Staff Report To: Honorable Mayor and City Council From: Ben Zender, Chief of Police Item Title/Subject: Resolution 9921, Authorizing the Purchase of One Rifle Rated Ballistic Shield and Transport Bag Introduction: The Police Department is due to upgrade our ballistic shields and currently needs a rifle rated ballistic shield. Discussion: The department is requesting the purchase of one rifle rated ballistic shield and transport bag. The police department currently has one ballistic shield however it is not rifle rated protection. In order to continue to upgrade equipment along with keeping officers safe, it is necessary to have a rifle rated shield. The shield will be utilized on various patrol operation tasks and to provide protection for officers and improve tactical response capabilities. The shield can be used during mass shootings, critical incidents, or other dangerous situations to shield and evacuate injured individuals while minimizing the risk to responders. The total purchasing cost for the rifle rated ballistic shield and transport bag is $8,392.16 from Account 480-4200-1230 (2023 Public Safety Aid money). Recommendation: Staff recommends authorizing the purchase of one rifle rated ballistic shield and transport bag. Respectfully Submitted, Ben Zender Chief of Police RESOLUTION NO. 9921 CITY OF MOUNDS VIEW COUNTY OF RAMSEY STATE OF MINNESOTA AUTHORIZING THE PURCHASE OF ONE RIFLE RATED BALLISTIC SHIELD AND TRANSPORT BAG WHEREAS, Alpha Training & Tactics LLC & Sales has pricing for MN State Contract, and; WHEREAS, staff has reviewed employee feedback and officers have requested updated equipment, and; WHEREAS, the Mounds View Police Department is due to upgrade officer safety police equipment, and; WHEREAS, the shield will be utilized on various patrol operation tasks and to provide protection for officers and improve tactical response capabilities, and; WHEREAS, the shield can be used during mass shootings, critical incidents, or other dangerous situations to shield and evacuate injured individuals while minimizing the risk to responders, and; WHEREAS, the rifle rated shield purchase is necessary to keep officers safe and carry out patrol operations under dangerous situations. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Mounds View, Ramsey County, Minnesota to authorize the purchase of one rifle rated ballistic shield and transport bag totaling $8,392.16 from Account 480-4200-1230 (2023 Public Safety Aid money). Adopted this 131" day of May 2024. Zach Lindstrom, Mayor ATTEST: Nyle Zikmund, City Administrator (seal) Item No: 5.G. 2023 M0UP_WS VVt _E .TMeeting Date: May 1u ness��/ Type of Business: Council Business Administrator review: City of Mounds View Staff Report To: Honorable Mayor and City Council From: Nyle Zikmund, City Administrator Item Title/Subject: Resolution 9923, Authorizing issuance of an RFP for Organized Trash Collection Introduction: Council has been working on organized trash collection for over a year. Council terminated negotiations with the Haulers at their March 25, 2024 meeting with adoption of Resolution 9890. That resolution directed staff to move forward with the Options Committee and RFP process. The Options Committee completed their report. Staff held a pre -bid meeting with the Haulers on May 1, 2024 providing further input by anyone on what should be included in the RFP. Council reviewed the Options Committee Report and Draft RFP prepared by Kennedy and Graven at their May 6, 2024 workshop with consensus to bring RFP forward, with discussed changes, at the May 13, 2024 Council Meeting. Discussion: Attachments include the Draft RFP which includes all those items discussed at workshop, multiple days, consortium of up to two, addendum for spring and fall clean up, option for veteran and senior pricing, yard waste toter, timeline and other details such as customer service and billing. Strategic Plan Strategy/Goal: Create a culture where employees desire to work. Financial Impact: Unknown. Recommendation: Staff recommends approval of Resolution 9923, Authorizing Issuance of RFP for Organized Trash Collection. Respectfully submitted, Nyle Zikmund, City Administrator Attachment: Res. No. 9923 The Mounds View Vision A Thriving Desirable Community RESOLUTION NO.9923 CITY OF MOUNDS VIEW, MINNESOTA RESOLUTION APPROVING REQUEST FOR PROPOSALS FOR RESIDENTIAL SOLID WASTE AND RECYCLING COLLECITON SERVICES CONTRACTOR WHEREAS, Minnesota Statutes, Section 115A.94 (hereinafter, the "Statute") authorizes the City of Mounds View (hereinafter, the "City") to organize solid waste collection and creates a procedure that cities must follow to do so; and WHEREAS, pursuant to the Statute, on August 14, 2023, the Council held a public hearing and directed staff to begin the mandatory 60-day exclusive negotiation period with the currently -licensed haulers in the City, and outlined the priorities to guide the negotiations; and WHEREAS, on October 12, 2023, the City began negotiations and met with the haulers on October 12, 2023, October 26, 2023, November 12, 2023, November 9, 2023, November 30, 2023, December 14, 2023, and January 4, 2024; and WHEREAS, on January 8, 2024, the City Council established an organized collections options committee, which met on January 17, 2024, January 24, 2024, and January 31, 2024; and WHEREAS, the City and the haulers continued to negotiate and met on January 11, 2024, January 18, 2024, January 25, 2024, February 5, 2024, February 8, 2024, February 12, 2024, February 19, 2024, February 26, 2024, February 27, 2024, and March 5, 2024; and WHEREAS, the City held a meeting of the Options Committee on March 20, 2024; and WHEREAS, on March 25, 2025, after 165 days of negotiations with the haulers, the City Council determined that further negotiations with the haulers will not produce an acceptable Contract and terminated negotiations with the currently -licensed haulers; and WHEREAS, the Options Committee continued its work, meeting on April 3, 2024 and April 8, 2024, and on April 8, 2024 issued a report to the City Council in compliance with the Statute; and WHEREAS, on May 6, 2024, the Council reviewed and discussed a draft Request for Proposals for a contractor to provide Solid Waste and Recycling Collection Services and directed staff to complete the draft for Council consideration; and NOW, THEREFORE BE IT RESOLVED, that the City Council of the City of Mounds View directs staff to issue a Request for Proposal in substantially the form presented to the Council on May 13, 2024; and BE IT FURTHER RESOLVED, that the City Council directs staff to evaluate all proposals and return to the City Council with a recommendation of whether to enter into a Contract for Solid Waste and Recycling Services with a contractor and, if so, a staff recommendation on which contractor should be awarded the Contract. Adopted by the City Council of the City of Mounds View, Minnesota this 13th day of May, 2024. MU210\313\952079.v1 Zach Lindstrom, Mayor ATTEST: Nyle Zikmund, City Administrator MU210\313\952079.v1 Request for Proposals Residential Solid Waste and Recycling Services City of Mounds View 2401 Mounds View Boulevard Mounds View, MN 55112 Released: May 14, 2024 Proposals due: June 4, 2024; 4 p.m. MU210\313\952165.v1 TABLE OF CONTENTS SUMMARY.......................................................................................................................... 1 1. INTRODUCTION AND BACKGROUND INFORMATION ..................................... 3 1.1 General Scope of Service.................................................................................. 3 1.2 Background Census Information....................................................................... 4 1.3 Applicable Households..................................................................................... 4 2. INSTRUCTIONS TO PROPOSERS............................................................................ 5 2.1 Deadline............................................................................................................ 5 2.2 Complete Proposals Required........................................................................... 5 2.3 Preparation and Submission of Proposals......................................................... 5 2.4 Proposals Held Confidentially........................................................................... 5 2.5 Restricted Communication................................................................................ 6 2.6 City Responses to Questions............................................................................. 6 2.7 Minimum Qualifications of Responsive Proposers ........................................... 6 2.8 Contract Period/Renewals................................................................................. 6 2.9 Proposal Evaluation Criteria............................................................................. 6 2.10 Proposers May Inspect City Routes and Facilities ............................................. 8 2.11 Amendments to the Scope of Services.............................................................. 8 2.12 The City is Providing Best Available Information in this RFP.......................... 8 2.13 Equipment.........................................................................................................8 2.14 Road Weight Restrictions.................................................................................. 8 2.15 Implementation and Cart Roll -Out Plan Including Ongoing Cart Ownership, Management, and Administration..................................................................... 8 2.16 Public Education Plan....................................................................................... 9 2.17 Operations Management, Safety and Customer Service Plan ........................... 9 2.18 Price Proposals.................................................................................................. 9 Mounds View Request for Proposals Residential Solid Waste and Recycling Services Page ii MU210\313\952165.v1 ATTACHMENTS ATTACHMENT A: Proposal Forms................................................................................................ A-1 FORM A: Proposal Content Checklist...............................................................................F-1 FORM B: Proposal Submittal Form and Affidavit of Non-Collusion...............................F-2 FORM C: Proposer Questionnaire..................................................................................... F4 FORM D: Certification of Binding Signature.................................................................... F-8 FORM E: Price Worksheet................................................................................................ F-9 FORM F: Itemized Listing of Collection Equipment......................................................F-13 FORM G: Certification of Acceptance of/Proposed Exception to the Draft Contract .... F-14 FORM H: Acknowledgement of Receipt of Addenda (If Published)...............................F-15 ATTACHMENT B: Draft Contract for Solid Waste and Recycling Collection Services .............F-16 MU210\313\952165.v1 Mounds View Request for Proposals Residential Solid Waste and Recycling Services Page iii SUMMARY Request for Proposals (RFP) The City of Mounds View, Minnesota is soliciting sealed proposals for: Residential Solid Waste and Recycling Services. RFP contents are inclusive: Full contents of this RFP include all attachments incorporated into this RFP by reference. Responders must review and familiarize themselves with the full RFP packet including all attachments and any addenda issued. Issue and receiving office: City of Mounds View, City Administrator 2401 Mounds View Boulevard Mounds View, MN 55112 Sole City contact person for all REP communications: All communications about this RFP after its release and up through the due date shall be in writing through the City's designated contact person: Nyle Zikmund, City Administrator Nyle. Zikmund(d),moundsviewmn. org The City of Mounds View is requesting proposals from qualified providers for the collection of Solid Waste, Recycling, Yard Waste, and Bulky Waste from residential 1-4-unit properties. Mounds View Request for Proposals Residential Solid Waste and Recycling Services Page i Page 1 MU210\313\952165.v1 To the best of its ability, the City will implement the following schedule for the release of the RFP: Current RFP Schedule* (All dates in 2024) Event Date/Time RFP issued May 14 Proposers' questions regarding RFP to be submitted to City May 21 by 4:00 p.m. City answers to Proposers' questions May 24 Proposals due to City June 4 by 4:00 p.m. City Council meeting to authorize final Contract negotiations June 24 Final Contract negotiations July 31 City Council to authorize final Contract August 12 Note: * These dates are subject to change as the City deems necessary. Mounds View Request for Proposals Residential Solid Waste and Recycling Services Page ii Page 2 MU210\313\952165.vl 1. INTRODUCTION AND BACKGROUND INFORMATION The City of Mounds View has determined that the public health and safety of the City will be promoted and preserved by the organized collection and transportation of solid waste and recyclables generated at residential properties within the City. The City's goals are to provide excellent solid waste and recycling collection services to residents, to provide cost- effective services, and to reduce truck traffic as a means to reduce noise pollution, greenhouse gas emissions, and wear and tear on roadways. The City is seeking competitive proposals from qualified companies (referred to as "Proposers") to provide comprehensive solid waste and recycling collection services to all residential single-family and multi -family households of four units or less within the City limits. This document, together with all Attachments and Forms, shall serve as the "Request for Proposal" (or "RFP") for the services. The term "Proposer" means a company or team of companies submitting a proposal. The term "Contractor" means a company or team of companies later contracted with the City of Mounds View to provide solid waste and recycling collection services once the new, final Contract is fully executed by all parties. These and all other terms defined for this entire RFP packet are included in Attachment B — Draft Contract for Residential Solid Waste and Recycling Services. The new Contract shall commence operations on April 1, 202 and will be for an initial term of no less than five and no more than seven years, with three one-year optional renewal terms. 1.1 General Scope of Service The City intends to transition to a one hauler system through this RFP process. The list of contract services the City intends to obtain includes but is not limited to the following: ♦ City-wide, weekly or every -other -week (EOW) Solid Waste Collection service and delivery to a disposal facility. ♦ City-wide, EOW Recycling Collection service and delivery to a materials recovery facility. ♦ Subscription, weekly seasonal (April through November) Yard Waste Collection service and delivery to a Composting Facility. ♦ When available in Ramsey County, city-wide curbside Organics Recycling. ♦ Proposers' ownership and management of all Solid Waste, Recycling, and Yard Waste Carts. ♦ Upon resident request, "on -call" Bulky Waste Collection service and delivery to a disposal facility. ♦ Billing and customer service for all services rendered to residents. ♦ Public education services. MU210\313\952165.v1 City of Mounds View Request for Proposals Residential Solid Waste and Recycling Services Page 3 The "city-wide" services (i.e., Solid Waste and Recycling) means regularly scheduled Collections that are provided to every RDU that sets out Solid Waste or Recyclable materials as specified in this RFP. The City's current service day is Thursday, but the City will accept pickup on any day or multiple days (up to five). The "subscription" services (i.e., Yard Waste and Bulky Waste) means additional, optional Collections that shall be made available to every RDU but provided only to those RDUs that sign-up with the Contractor and voluntarily pay the extra fees specified in the Contract. The Contractor shall be responsible for billing Mounds View RDUs directly. RDUs are required to pay for all Collection services to the Contractor. Proposers should read the entire RFP to understand all service specifications and requirements. 1.2 Background Census Information The City of Mounds View is a metropolitan community in Ramsey County. The City is approximately 4.15 square miles in area. T he population of Mounds View is 13,249 and has 5,375 households (Source: 2020 Decennial Census). The number of households does not represent the actual number of Solid Waste or Recycling accounts. 1.3 Applicable Households Proposers shall use the following assumptions to estimate service levels for purposes of estimating Collection operations. The table below displays the current number of Solid Waste accounts by service level. These are best available estimates only, submitted by the current contractors, and do not represent any form of guarantee of minimum accounts. The City makes no guarantee of the number of RDUs under this RFP. The Contract requires the Contractor to provide annual RDU counts by type of material and service level. Current Estimated Solid Waste Accounts Household Type Number of Estimated Accounts Single Family 2,862 Mobile Homes 597 Condo 33 Uniplex 83 Duplex 29 Townhome 82 Fourplex 28 TOTAL 3,714 MU210\313\952165.v1 City of Mounds View Request for Proposals Residential Solid Waste and Recycling Services Page 4 2. INSTRUCTIONS TO PROPOSERS 2.1 Deadline The deadline for submitting proposals is 4:00 p.m. on June 4, 2022. Late proposals will not be considered. 2.2 Complete Proposals Required Specifications, terms, conditions, and instructions for submitting proposals are contained in this RFP, including all Forms (Attachment A) and the Draft Contract (Attachment B). All responsive Proposers must submit a complete proposal by submitting all the information required within this RFP, including all Forms, before the deadline. Failure to submit a complete proposal will result in the City rejecting that incomplete proposal as non -responsive. Proposers may also submit an alternate proposal that includes additional proposed services, discounts, or efficiencies that add value for the City and its residents. 2.3 Preparation and Submission of Proposals Proposals shall be legibly prepared, provide the complete address of the Proposer, and be legally signed. All copies must be submitted in sealed envelopes or boxes and plainly marked with the project name: "Proposal for Solid Waste and Recycling Services." Proposals submitted by facsimile (i.e., "fax") or email will not be accepted. One (1), unbound copy; three (3), bound hard copies of each proposal; and one (1) electronic copy via USB thumb drive must be submitted and delivered to the following address: City of Mounds View 2401 Mounds View Boulevard Mounds View, MN 55112 2.4 Proposals Held Confidentially Immediately after the deadline for proposals to be submitted, only the corporate names of Proposers submitting proposals will be made public consistent with the Minnesota Government Data Practices Act (Minnesota Statutes, Section 13.591, subdivision 3(b)). All proposal documents shall be held as confidential until a new, final Contract is fully executed. If a Proposer wants the City to consider a portion of its proposal as confidential (e.g., trade secret or proprietary data) pursuant to the Minnesota Government Data Practices Act, these sections of their proposal must be submitted within a separate envelope and cover letter explaining the legal basis for the request. MU210\313\952165.v1 City of Mounds View Request for Proposals Residential Solid Waste and Recycling Services Page 5 The City will review any such request and make a final judgment on whether these sections shall be held by the City as confidential pursuant to the Minnesota Government Data Practices Act. Requesting all or substantially the entire proposal be deemed confidential may result in the proposal being considered non -responsive by the City. 2.5 Restricted Communication The City intends to provide equal and consistent communications to all prospective Proposers throughout this RFP process. Therefore, it is critical that all communications about this RFP after its release and up through final execution of the new contract be in writing through the City's designated contact person: Nyle Zikmund, City Administrator Nyle. Zikmundkmoundsviewmn. org 2.6 City Responses to Questions Questions received and responses provided by City staff will be provided, in writing, on the following City website which is available to all interested Proposers: www.moundsviewnm.org. 2.7 Minimum Qualifications of Responsive Proposers Proposals will only be considered and reviewed from companies that have relevant experience in providing Solid Waste and Recycling services comparable to those described in this RFP packet. A minimum of three (3) references for current or past local governmental agency (cities, counties, school districts, housing authorities, etc.) customers is required. Proposers shall possess all relevant mixed municipal solid waste collection and transportation licenses from the City and Ramsey County. Proposals will be accepted from single entities or multiple entities submitting together. In the case of a proposal from multiple entities, all entities must meet the reference and licensing requirements. 2.8 Contract Period/Renewals The term of the Contract shall be for an initial term of no less than five and no more than seven years, commencing operations on April 1, 2025, and expiring no earlier than March 31, 2030. At the conclusion of the initial term, the parties may renew this Agreement for up to three additional one-year terms, upon the parties' mutual agreement as to terms for said renewal. Negotiations for said renewal term shall begin by January 1 st of each year prior to the end of each term, with the first potential date being January 1, 2029, unless otherwise mutually agreed. 2.9 Proposal Evaluation Criteria The City Council will determine, in its sole discretion, which Proposer shall be awarded the MU210\313\952165.v1 City of Mounds View Request for Proposals Residential Solid Waste and Recycling Services Page 6 Contract, considering various factors such as (without limitation) those set forth below. The following criteria will be used to evaluate proposals: Criteria Points Price 65 Customer Service 15 Implementation and Roll -Out Plan 10 Experience 5 Presence in the community 5 Total Points 100 ♦ Price Criterion includes all prices listed in Form E and the formula for price increases. The City will also consider any additional proposed services, discounts, or efficiencies that add value for the City and its residents. ♦ Customer Service Criterion includes the quality and thoroughness of the Public Education Plan, and the Operations, Management, Safety and Customer Service Plan. Proposals that minimize the need for City involvement or intervention during the term of the Contract will be favored. Proposals that focus on encouraging recycling and composting and minimize impact on the environment will also be favored. ♦ Implementation and Roll -Out Plan Criterion includes the quality and thoroughness of the Implementation and Cart Roll - Out Plan. Proposals that minimize the need for City involvement and minimize the disruption to RDUs as a result of any necessary service changes that may occur as a result of the final Contract will be favored. ♦ Experience Criterion includes experience providing relevant services under a contract with a municipality, demonstrated capability to avoid service disruptions, demonstrated excellence in customer service and billing, and the company's financial condition. ♦ Current presence in the community. Criterion includes providing current residential or commercial services of a similar nature in Mounds View. All complete proposals received prior to the deadline in accordance with this RFP will be reviewed and compared with competing proposals in order for the City Council to determine, in its sole discretion, which proposal is in the best interests of the residents of Mounds View. The City of Mounds View reserves the right to contract with a solid waste hauler who does not submit the lowest cost proposal. MU210\313\952165.v1 City of Mounds View Request for Proposals Residential Solid Waste and Recycling Services Page 7 2.10 Proposers May Inspect City Routes and Facilities Prospective Proposers are encouraged to tour the City's residential routes to become familiar with the Solid Waste and Recycling Collection work described in this RFP packet. 2.11 Amendments to the Scope of Services The City may, at its own discretion, add services to or delete services from the scope of work described in this RFP packet. The City will post amendments to this RFP on the City's RFP website. 2.12 The City is Providing Best Available Information in this RFP Throughout this RFP, the City has exerted its best efforts to present information and data applicable to this project that is as current and as accurate as possible. The City is providing the information contained herein as a courtesy to the Proposers. It is the Proposer's responsibility to use and verify this information during the proposal period. 2.13 Equipment The Proposer shall submit equipment specifications for all the equipment to be used. The City prefers alternative fuel vehicles that lessen impacts to the environment. This may be proposed as a "value-added" option. The Itemized Listing of Trucks and Other Collection Equipment (Form F) is to be used for this purpose. 2.14 Road Weight Restrictions The Proposer shall state how the vehicle design and operation will meet all City, county, and state load weight limits. The fully loaded gross vehicle weight and weight per axle shall be listed for each of the trucks proposed to be used. 2.15 Implementation and Cart Roll -Out Plan including ongoing cart ownership, management, and administration This RFP requires that the Contractor shall be responsible and pay for all aspects of Cart management and operations including, but not limited to, transportation assembly, distribution (i.e., "Cart roll -out"), excess inventory, spare parts inventory, warranty maintenance, other repairs, and, if applicable, removal at the termination of the Contract. This RFP requires that Proposers submit an Implementation and Cart Roll -Out Plan as specified in the Questionnaire Form (Form B). Proposers shall include a summary that adequately describes a plan for the receipt, assembly, distribution, storage, maintenance, and replacement of Carts. The Contractor shall be responsible for all aspects of the transition operations but shall keep the City fully informed of field operations. 2.16 Public Education Plan MU210\313\952165.v1 City of Mounds View Request for Proposals Residential Solid Waste and Recycling Services Page 8 The proposal must describe public education services as specified in this RFP. The City encourages Proposers to be creative and assertive in proposing other public education tools. Examples of other, optional Contractor -provided public education tools could include (but are not limited to) Contractor's own webpage specific to Mounds View, other electronic/social media (e.g., email communications, blogs, mobile device applications, etc.), and/or residential Recycling awards as additional incentives to participate in the City's Recycling program. 2.17 Operations, Management, Safety & Customer Service Plan The Operations, Management, Safety and Customer Service Plan must include a description of the proposed management structure and operations approach, the safety plan for protection of employees and the residents of Mounds View, and a comprehensive explanation of the Proposer's plan to provide excellent customer service. The proposal should include a description of the problems that the Proposer believes are likely to arise during services, and how the ongoing operations approach mitigates problems, and the methods proposed to deal with those problems. This should include, at a minimum, such problems as employee absenteeism, equipment breakdowns, billing errors, and capability to provide Collection of optional/additional materials. This Plan must address specifically how the Proposer will work with the City to identify and resolve consistent sources of problems. 2.18 Price Proposals All proposed prices shall be submitted on the Price Worksheet (Form E), along with a list of bulky and electronic waste fees and executed by an authorized official. MU210\313\952165.v1 City of Mounds View Request for Proposals Residential Solid Waste and Recycling Services Page 9 ATTACHMENT A PROPOSAL FORMS Instructions: Please use this Word document to enter your responses to the RFP questions. When you are done, please print and sign the final forms for submittal with your proposal. If multiple entities submit a single proposal, Forms B, C, and D below must be submitted for each entity. You may also print out this document, fill in your numeric answers by hand, attach additional sheets for typed narrative answers, and then sign the forms. All forms completed manually must be clear and legible. All forms must be completed and submitted for the proposal to be deemed responsive. The Proposer must indicate clearly on the form(s) if any information is not applicable. All forms must be executed by an official authorized to bind the Proposer and must be submitted as part of the proposal. Table of Contents FormA: Proposal Content Checklist...............................................................................................................F-1 Form B: Proposal Submittal form and Affidavit of non-collusion...........................................................F-2 FormC: Proposer Questionnaire ............................... ............................................................................... F-4 Form D: Certification Of Binding Signature................................................................................................F-8 FormE: Price Worksheet........................................................................................................................... F-9 Form F: Itemized Listing Of Collection Equipment.................................................................................F-13 Form G: Certification Of Acceptance of /Proposed Exceptions to The Draft Contract ..........................F-14 Form H: Acknowledgement Of Receipt Of Addenda (If Published)......................................................... F-15 Mounds View Request for Proposals Residential Solid Waste and Recycling Services Page A-1 MU210\313\952165.v1 FORM A: Proposal Content Checklist Proposers must prepare submissions that follow the format, attachment titles, and sequence specified in this RFP. Proposers must complete and submit this checklist of items for inclusion in the proposal. Each item must be submitted on a separate page. The Proposer must submit each of the following documents in order to be considered responsive: ❑ Completed Proposal Submittal Form and Affidavit of Non -Collusion (Form B). ❑ Statement as to any litigation in the past five years within the State of Minnesota and the current status of that litigation. ❑ List of firm's principal officers' names, titles, addresses, and contact information (telephone and email) for designated contact person. ❑ A comprehensive Implementation and Cart Roll -Out plan and schedule for the initial cart distribution, including cart switch -outs if a new Contractor replaces the current contractor. ❑ A statement clearly specifying the location(s) of its Recyclables Materials Recovery Facility (MRF) or subcontractor's MRF) where material collected from the City will be delivered and/or processed. If a third -party MRF is used, the Contractor must include a letter agreement or understanding from the MRF subcontractor. ❑ Letter certifying all Recyclables to be collected in the City's recycling program will have adequate end markets. The letter should include a statement on the Proposer's proposed end -market locations as a strategy to help sustain the city's Recycling program for the long-term. ❑ A comprehensive Public Education Plan, including examples of Proposer's public education materials including education tags used during curbside collection operations if unacceptable materials are rejected by collection crews. ❑ A comprehensive Operations, Management, Safety and Customer Service Plan. ❑ List of at least 3 references. ❑ Proposer Questionnaire (Form C). ❑ Certificate of Binding Signature (Form D) ❑ Price Worksheet (Form E). ❑ Bulky and Electronic Waste Fee Schedule. ❑ List of Collection Equipment (Form F). ❑ Acceptance of, or Exception to, Draft Contract (Form G). ❑ Acknowledgement of Receipt of RFP Addenda (Form H). Mounds View Request for Proposals Residential Solid Waste and Recycling Services Page F-1 MU210\313\952165.v1 Form B Proposal Submittal Form and Affidavit of Non -Collusion Prouosal Submittal Form: TO: Nyle Zikmund, City Administrator City of Mounds View 2401 Mounds View Blvd. Mounds View, MN 55112 Dear Mr. Zikmund: The following proposal is made for Solid Waste and Recycling Collection Services as described in the RFP packet provided to the prospective Proposers. 2. The undersigned certifies that the specifications contained in this submission have been carefully examined and understood and that at no time will the Proposer plead a misunderstanding of said specifications. In submitting this proposal, it is understood that the right is reserved by the City to reject any or all proposals and to waive any informalities and technicalities without explanation. 4. If the Proposer is a corporation, what is the State of Incorporation? 5. If a partnership, please state full names of all co-partners: 6. The Proposer, in compliance with the Notice Requesting Proposals for Solid Waste and Recycling Collection Services, hereby submits the following proposal: Official Address: Name of Proposer: Title: Date: Mounds View Request for Proposals Residential Solid Waste and Recycling Services Page F-2 MU210\313\952165.v1 Affidavit of Non -Collusion: I hereby swear (or affirm) under the penalty of perjury: That I am the Proposer (if the Proposer is an individual), a partner with the Proposer (if the Proposer is a partnership), or an officer or employee of the proposing corporation having authority to sign on its behalf (if the Proposer is a corporation); 2. That the attached proposal or proposals have been arrived at by the Proposer, independently, and have been submitted without collusion with, and without any agreement, understanding, or planned common course of action with, any other vendor of materials, supplies, equipment, or services described in the request for proposals, designed to limit independent proposing or competition; That the contents of the proposal or proposals have not been communicated by the Proposer or its employees or agents to any person not an employee or agent of the Proposer or its surety on any bond furnished with the proposal or official reviewing the proposal or proposals; and 4. That I have fully informed myself regarding the accuracy of the statements made in this affidavit. Signed: Proposer Name: Subscribed and sworn to before me this day of , 20 Notary Public My Commission expires 920 Mounds View Request for Proposals Residential Solid Waste and Recycling Services Page F-3 MU210\313\952165.v1 Form C Proposer Questionnaire Instructions: Use this form and attach additional pages as necessary to respond to each of the following questions. GENERAL CONTACT INFORMATION Name of Proposer: Name of Parent Company (if applicable): Address: Telephone: Email: Website: Name of Contact Person: Title: Authorized Signature: Date: REFERENCES On separate page(s), provide a minimum of three collection references for current or past government agency customers (cities, counties, school districts, housing authorities, etc.). References should include the name of the government agency, the capacity (total number of households served), the contract structure between the organization and the government agency being serviced, the type and frequency of service provided, and any other relevant information. Mounds View Request for Proposals Residential Solid Waste and Recycling Services Page F-4 MU210\313\952165.v1 BUSINESS INFORMATION ♦ State the length of time you have been in business under your present company name. ♦ Within the past five years, has the company submitting this proposal failed to complete acontract? ❑ Yes ❑ No If yes, state name of parties to the contract, the date of the contract and the reason for non- completion. If a bond was posted, state the contact information for the bond company. ♦ Within the past five years has the company submitting this proposal, or any facility or property owned or operated by this company, failed to perform any of its contractual obligations to any municipality, county, or other public entity? ❑ Yes ❑No If yes, state the nature of the failure to perform and the contractual obligation that was not performed. ♦ Within the last five years, has proposer, or any facility or property owned or operated by proposer, ever been the subject of administrative, judicial, or other legal action for (1) alleged violations of the conditions of a permit issued by a governmental entity, or (2) alleged violation(s) of any employment, environmental, zoning, or public health laws or other laws or regulations? ❑ Yes ❑No If yes, state the details and disposition of the action. ♦ Has the company submitting this proposal or any of its subsidiaries been a party to any lawsuits within the last five years that may affect its ability to perform the obligations described in the proposal? ❑ Yes ❑No If yes, list these lawsuits and how each may affect the ability to perform. ♦ List names and business addresses of all individuals financially associated with the company (including subcontractors) that is submitting this proposal. Mounds View Request for Proposals Residential Solid Waste and Recycling Services Page F-5 MU210\313\952165.v1 QUALIFICATIONS AND PROPOSAL ELEMENTS 1. General Management. What is the proposing company's management structure? At a minimum, describe successful working relationships with municipalities and/or public solid waste agencies as well as past and anticipated approaches to customer service. 2. Financial Stability and Strength. Demonstrate sufficient financial resources to fulfill the responsibilities as outlined in this RFP. Include the following: • A specific letter from a surety company or a guarantor indicating the intent to provide the Proposer's performance bond must be provided in the proposal. • If equipment will be purchased in order to provide Services, evidence of the ability to finance the equipment needed by submitting a financing plan for necessary equipment. • If the Proposer is a corporation, submit evidence that the Proposer is in good standing under the laws of the state of incorporation. • Any litigation history (with explanation) for the last five years regarding any company, partner, subcontractor(s), or subsidiary involved in this venture, and/or any corporate officer. 3. Solid Waste and Recyclables Collection Experience. Describe the Proposer's overall experience in the solid waste industry and experience in the successful operation of the type of services solicited in this RFP. 4. Understanding of Proposed Services. Provide sufficient information to demonstrate the Proposer's clear understanding of the services requested by the City through this RFP, including, but not limited to the following items. • Collection proposal. • Proposed solid waste processing plan (e.g., straight loads to R&E Center collected from households). • Equipment and route description. • Road weight restrictions, including plans for reducing impacts on roads and the means to comply with road weight restrictions. • Implementation plan (e.g., switching to city-wide coverage by one hauler). • Cart management plan (including any necessary cart switch -outs, etc.). • Public education plan. • Frequency of customer invoices for Solid Waste, Recycling, Yard Waste, and other relevant solid waste Collection services. • Operations management plan. Mounds View Request for Proposals Residential Solid Waste and Recycling Services Page F-6 MU210\313\952165.v1 5. Organics Recycling. Summarize your experience with Organics Recycling. 6. Name and location of the material recovery facility (MRF). Signature of person duly authorized to sign submittal on behalf of the Proposer: Authorized Signature Print Name Date Mounds View Request for Proposals Residential Solid Waste and Recycling Services Page F-7 MU210\313\952165.v1 Certification of Binding Signature Instructions: All forms provided in this RFP are required to be completed and executed by an official authorized to bind the Proposer. All completed forms shall be made a part of the Proposer's proposal. All proposal forms must be signed by the same authorized person. The undersigned Authorized Person certifies that they have read the information submitted by the Proposer and have personal knowledge that the information submitted is true and correct. I swear that I am authorized to execute all proposal forms included in this proposal response to the RFP and to bind the company to these agreements; and swear that I have read the information contained in this proposal and that I have personal knowledge that it is true and correct as of the date of this proposal. Authorized Signature Print Name Title Proposer Name Date Mounds View Request for Proposals Residential Solid Waste and Recycling Services Page F-8 MU210\313\952165.v1 FORM E: Price Worksheet Instructions: All Proposers must fully complete this form in order for the proposal to be considered. All proposed Solid Waste prices listed on this form shall exclude the State Solid Waste Management Tax and county environmental charges. County charges and State taxes are to be billed to residents by the Contractor and itemized separately in invoices as required by law. No other administrative fees, fuel surcharges, environmental fees or other charges are allowed. Proposers must submit a separate document detailing proposed formula(s) for fee increases. Solid Waste Collection Prices and proposed fee increase formula: Proposed solid waste collection prices must be itemized separately from the proposed Solid Waste disposal price for each service level (i.e., by container size and collection frequency) shown in the worksheet. Solid Waste Disposal Prices and proposed fee increase formula: Solid Waste disposal prices will be adjusted each year after 2025 proportional to the change in the R&E Center tipping fees (net cost after any County rebates). Recycling Prices and proposed fee increase formula: The proposed Recycling prices shall be inclusive of the costs of Collection, processing, and marketing of Recyclables and should not include a risk/revenue sharing option. Proposers may submit an additional scenario price worksheet with risk/revenue sharing to accommodate the fluctuating value of recyclables. The risk/revenue sharing option must be clearly described, prices and formulae itemized, and include at least two example annual calculations based on 2022 and 2023 market prices. The City requires that any risk/revenue proposal be in addition to proposed prices without risk/revenue sharing. Alternate risk/revenue share proposals alone may be deemed non -responsive. Yard Waste Prices and proposed fee increase formula: The proposed Yard Waste prices shall be inclusive of all costs of collection and composting of Yard Waste. The Yard Waste service levels options are specified in the worksheet below. Bulky and Electronic Waste Prices and proposed fee increase formula: The proposed Bulky and Electronic Waste prices shall be inclusive of all costs of collection and disposal. The Contractor will provide a comprehensive list of the items to be collected and a standard per pick up cost for the Customer. Must include cost for Holiday Tree. Optional Add-Ons or Savings Opportunity: Proposers are encouraged but not required to complete this portion. Mounds View Request for Proposals Residential Solid Waste and Recycling Services Page F-9 MU210\313\952165.v1 Price Worksheet Solid Waste: (Proposed prices before taxes or environmental fees) Service Level (Approximate cart size) Collection Collection Fee Disposal Fee Frequency Only Only Units Small cart (35-galllon) Every other week $ $ per household per month Small cart (35- gallon) Weekly $ $ per household per month Medium cart (65- gallon) Weekly $ $ per household per month Large cart (95- gallon ) Weekly S $ per household per month Additional Solid Waste Cart Weekly S Is per household per month Recyclables: (Including collection, processing, and marketing. No risk/revenue sharing.) Collection Frequency Recycling Fee Units Every other week $ per household per month Yard Waste: (Includes collection and processing at a composting facility, please include # of bags) Service Level Collection Frequency Yard Waste Fee Units Full season subscription with a cart Weekly $ per household per year (Up to extra bags included per week) Overflow yard waste bags As needed (on call) (On -call, or subscription with over bags per $ per bag Weekly (subscription) week) Bulky Waste & Additional Service Options: (On call service. Attach Schedule) Service Level Collection Frequency Fee Units Bulky & Electronic Waste Per Request See Schedule per item Overflow Trash Per Request $ per item Walk-up Service for non -eligible Weekly $ per month Cart Size Change (2°d per year) Per request $ per cart Extra Cart Delivery (not change) Per request $ per cart Late Set -Out Pickup Per request $ per pickup Mounds View Request for Proposals Residential Solid Waste and Recycling Services Page F-11 MU210\313\952165.vl Optional Add-ons Please provide pricing for the following services if a senior or veteran discount will be offered. Discount pricing is not required for any or all service levels, so please indicate which service levels are not included in discount pricing by indicating N/A in the collection frequency column. Depending on the price for such services, the City may include them in the final Contract. Service Level (Approximate cart size) Collection Frequency Collection Fee Only Disposal Fee Only Units Small cart (35-galllon) Every other week $ $ per household per month Small cart (35- gallon) Weekly $ $ per household per month Medium cart (65- gallon) Weekly $ $ per household per month Large cart (95- gallon) Weekly $ $ per household per month Additional Solid Waste Cart Weekly $ $ per household per month SeniorNeteran Small Every other week $ $ per household per month SeniorNeteran Small Weekly $ $ per household per month SeniorNeteran Medium Weekly $ $ per household per month SeniorNeteran Large Weekly Is is per household per month Recyclables: (Including collection, processing, and marketing. No risk/revenue sharing.) Collection Frequency Recycling Fee Units Every other week $ per household per month SeniorNeteran $ Perl household per month Please provide a description of any restrictions that would apply to a senior or veteran discount: Additional price per household if Proposer offers one City-wide cleanup: Please provide details of City-wide cleanup (pickup curbside, drop off at city park, etc.): Mounds View Request for Proposals Residential Solid Waste and Recycling Services Page F-12 MU210\313\952165.vl FORM F: Itemized Listing of Collection Equipment Instructions: This form shall be executed by the official authorized to bind the Proposer organization. Information should be completed for each different model of equipment proposed (including any spares). Make of Chassis & Body Model Year # Capacity/Cubic Yards Fuel Type Delivery Schedule, if not Currently Owned Signature of person duly authorized to sign submittal on behalf of the Proposer: Authorized Signature Print Name Date Mounds View Request for Proposals Residential Solid Waste and Recycling Services Page F-13 MU210\313\952165.v1 FORM G: Certification of Acceptance of the Draft Contract or Notification of Proposed Exceptions Proposer has reviewed the draft City of Mounds View Solid Waste and Recycling Collection Services Contract in this RFP Packet (Attachment B) and submits the following response: ❑ We have no changes to request to the Draft Contract and no exceptions to the proposed Contract language. We hereby certify legal counsel for our company has reviewed Draft Contract and accepts language "as is." If awarded the Contract by the City, we hereby certify we will execute the final Contract without any changes. (see option below) Nn ❑ We have exceptions to the Draft Contract language. We have proposed changes to the Draft Contract. We have attached a redlined (or "tracked changes") version of the Draft Contract that itemizes our changes or exceptions. We hereby certify legal counsel for our company has reviewed the Draft Contract and accepts language with these proposed changes. No other exceptions or changes are or will be proposed. If awarded the Contract, we hereby certify we will execute the final Contract if our proposed changes are accepted by the City. Optional: ❑ We are willing to agree to the terms of the proposed Draft Contract but have attached an additional document to this RFP that identifies contract terms that, if changed, will result in specific price reductions for the City and/or its residents. The attached documents provide each term where a change is proposed, and the corresponding price reduction if the City were to agree to change that term. Signature of person duly authorized to sign submittal on behalf of the Proposer: Authorized Signature Print Name Date Mounds View Request for Proposals Residential Solid Waste and Recycling Services Page F-14 MU210\313\952165.v1 FORM H: Acknowledgement of Receipt of Addenda (If Published) Please acknowledge receipt of addenda to the City's RFP for Solid Waste and Recycling Collection Services with your signature. An opportunity to acknowledge up to five addenda is included in this form but does not necessarily mean that any addenda will be provided. ❑ Addendum 1 (Date) ❑ Addendum 2 (Date) ❑ Addendum 3 (Date) ❑ Addendum 4 (Date) ❑ Addendum 5 (Date) Signature of person duly authorized to sign submittal on behalf of the Proposer: Authorized Signature Print Name Date Mounds View Request for Proposals Residential Solid Waste and Recycling Services Page F-15 MU210\313\952165.v1 ATTACHMENT B DRAFT CONTRACT FOR RESIDENTIAL SOLID WASTE AND RECYCLING COLLECTION SERVICES Mounds View Request for Proposals Residential Solid Waste and Recycling Services Page F-16 MU210\313\952165.v1