HomeMy WebLinkAboutAgenda Packets - 2025/05/12 (2)CITY OF MOUNDS VIEW
CITY COUNCIL MEETING AGENDA
MOUNDS VIEW CITY HALL
Monday, May 12, 2025
6:00 p.m.
1. CALL TO ORDER
2. PLEDGE OF ALLEGIANCE
3. ROLL CALL: Lindstrom, Gunn, Meehlhause, Clark, Smith
4. APPROVAL OF AGENDA
5. CONSENT AGENDA
A. Approval of Minutes: May 5, 2025 (Rescheduled from April 28)
B. Just and Correct Claims
C. Resolution 10100, Authorizing the Purchase of One Rowland Emergency Squad
Storage Box and Drawer System
6. SPECIAL ORDER OF BUSINESS
A. LB Carlson 2024 audit presentation – Aaron Nielsen, Principal
B. May 18 -24, 2025 Public Works Week – Proclamation (to be read aloud)
C. 2025 MVPD Quarter 1 Report- Chief Zender
7. PUBLIC COMMENT
Citizens may speak to issues not on tonight’s agenda. Before speaking, please give your
name and address for the minutes. Also, please limit your comments to three minutes. As a
reminder, public comment is for addressing the Council only. Comments or concerns
regarding Staff must be submitted in writing to the Mayor or City Administrator. Failure to
respect these guidelines will result in me asking you to cease commenting and asking you to
return to your seat. That said, is there anyone here for public comment?
8. COUNCIL BUSINESS
A. Introduction and First Reading of Ordinance 1042 Amending the Mounds View Zoning
Code on Standards Relating to Accessory Dwelling Units
9. REPORTS
A. Reports of Mayor and Council
B. Reports of Staff
10. NEXT COUNCIL WORK SESSION: Immediately following this meeting, then June 2,
2025 at 6:00 pm
NEXT COUNCIL MEETING: Tuesday, May 27, 2025 at 6:00 pm
11. ADJOURNMENT
CITY OF MOUNDS VIEW
CITY COUNCIL MEETING AGENDA
MOUNDS VIEW CITY HALL
Monday, May 12, 2025
6:00 p.m.
1.CALL TO ORDER
2.PLEDGE OF ALLEGIANCE
3.ROLL CALL: Lindstrom, Gunn, Meehlhause, Clark, Smith
4.APP ROVAL OF AGENDA
5.CONSENT AGENDA
A.Approval of Minutes: May 5, 2025 Special Meeting, Regular meeting minutes of
05/05/2025 not yet available)
B.Just and Correct Claims
C.Resolution 10100, Authorizing the Purchase of One Rowland Emergency Squad
Storage Box and Drawer System
6.SPECIAL ORDER OF BUSINESS
A.LB Carlson 2024 audit presentation – Aaron Nielsen, Principal
B.May 18 -24, 2025 Public Works Week – Proclamation (to be read aloud)
C.2025 MVPD Quarter 1 Report- Chief Zender
7.PUBLIC COMMENT
Citizens may speak to issues not on tonight’s agenda. Before speaking, please give your
name and address for the minutes. Also, please limit your comments to three minutes. As a
reminder, public comment is for addressing the Council only. Comments or concerns
regarding Staff must be submitted in writing to the Mayor or City Administrator. Failure to
respect these guidelines will result in me asking you to cease commenting and asking you to
return to your seat. That said, is there anyone here for public comment?
8.COUNCIL BUSINESS
A.Introduction and First Reading of Ordinance 1042 Amending the Mounds View Zoning
Code on Standards Relating to Accessory Dwelling Units
9.REPORTS
A.Reports of Mayor and Council
B.Reports of Staff
10.NEXT COUNCIL WORK SESSION: Immediately following this meeting, then June 2,
2025 at 6:00 pm
NEXT COUNCIL MEETING: Tuesday, May 27, 2025 at 6:00 pm
11.ADJOURNMENT
Printed packet does not include
Item 6A Audit Report or Item 6C
MVPD Quarter 1 Report. Will be
separate in your Council mail box
THIS PAGE LEFT BLANK INTENTIONALLY
PROCEEDINGS OF THE MOUNDS VIEW CITY COUNCIL 1
CITY OF MOUNDS VIEW 2
RAMSEY COUNTY, MINNESOTA 3
4
Special Meeting 5
May 5, 2025 6
Mounds View City Hall 7
2401 Mounds View Boulevard, Mounds View, MN 55112 8
6:00 P.M. 9
10
11
1. MEETING IS CALLED TO ORDER 12
13
2. PLEDGE OF ALLEGIANCE 14
15
3. ROLL CALL: Clark, Gunn, Lindstrom, Meehlhause and Smith 16
17
NOT PRESENT: None. 18
19
4. APPROVAL OF AGENDA 20
A. Monday, May 5, 2025, City Council Agenda. 21
22
MOTION/SECOND: Meehlhause/Clark. To Approve the Monday, May 5, 2025, agenda as 23
presented. 24
25
Ayes – 5 Nays – 0 Motion carried. 26
27
5. CONSENT AGENDA 28
A. Approval of Minutes: April 14, 2025. 29
B. Just and Correct Claims. 30
C. Resolution 10097, Authorizing a Recruitment Process for the Police Intern 31
Position and Approve the Revised Job Description. 32
D. Resolution 10096, Approving an Internet Service and Access Agreement with 33
Independent School District No. 621. 34
E. Accept Financial Report for the Quarter Ended March 31, 2025. 35
F. Resolution 10098 Approving the Hire of Bradley Holt to the Public Works 36
Arborist/Parks Maintenance Position. 37
38
MOTION/SECOND: Gunn/Meehlhause. To Approve the Consent Agenda as presented. 39
40
Mayor Lindstrom welcomed Bradley Holt to the City of Mounds View. 41
42
Ayes – 5 Nays – 0 Motion carried. 43
44
6. SPECIAL ORDER OF BUSINESS 45
A. Building Safety Month – Proclamation. 46
Mounds View Special City Council May 5, 2025
Regular Meeting Page 2
1
Mayor Lindstrom read a proclamation in full for the record declaring May to be Building Safety 2
Month in the City of Mounds View. 3
4
7. PUBLIC COMMENT 5
6
Mayor Lindstrom encouraged the public to speak with kindness and respect when addressing the 7
City Council during Public Comment. 8
9
Vince Meyer, 8380 Spring Lake Road, stated it has been brought to the Council’s attention that 10
buses and trucks were driving onto the sidewalk/curb at Ardan, 84th and 85th. He believed this was 11
a concern and asked that the width of these roadways be addressed. 12
13
Sharon Kirscher, 8406 Red Oak Drive, reported it was Public Employee Awareness week. She 14
commented on how important the City’s employees were to the community and she thanked them 15
all for their efforts on behalf of the Mounds View residents. 16
17
City Administrator Zikmund thanked Ms. Kirscher for working with residents in the community 18
to have their racial covenants dispatched. 19
20
Council Member Gunn reported it was also Mounds View School District Staff Appreciation 21
week. 22
23
Mr. Meyer stated he was working with the school district to construct and sell chicken coops. He 24
explained he has sold two chicken coops to date. He encouraged residents pursuing chicken-25
keeping licenses to contact him for a chicken coop at a reasonable price. 26
27
8. COUNCIL BUSINESS 28
A. PUBLIC HEARING: Second Reading and Adoption of Ordinance 1041, 29
Vacating a Highway Easement on the Property at 3033 Woodale Drive ROLL 30
CALL VOTE. 31
32
Phil Carlson, Stantec, requested the Council adopt an Ordinance that would vacate a highway 33
easement for the property at 3033 Woodale Drive. 34
35
Mayor Lindstrom opened the public hearing at 6:11 p.m. 36
37
Hearing no public input, Mayor Lindstrom closed the public hearing at 6:11 p.m. 38
39
MOTION/SECOND: Meehlhause/Clark. To Waive the Second Reading and Adopt Ordinance 40
1041, Vacating a Highway Easement on the Property at 3033 Woodale Drive and direct staff to 41
publish an Ordinance summary. 42
43
ROLL CALL: Clark/Gunn/Meehlhause/Smith/Lindstrom. 44
45
Ayes – 5 Nays – 0 Motion carried. 46
Mounds View Special City Council May 5, 2025
Regular Meeting Page 3
1
B. PUBLIC HEARING: Resolution 10092, Approving a Chicken-Keeping 2
License for Julie Clark, 8005 Woodlawn Drive. 3
4
Councilmember Clark recused herself from voting on this item. 5
6
City Administrator Zikmund requested the Council consider a chicken-keeping license for Julie 7
Clark at 8005 Woodlawn Drive. He explained all necessary paperwork has been submitted to the 8
City and the City had not received any comments from the neighbors. 9
10
Mayor Lindstrom opened the public hearing at 6:13 p.m. 11
12
Julie Clark, 8005 Woodlawn Drive, reported she would like to have up to 12 chickens. She 13
explained she would be adopting chicks from the middle school after they hatch. She indicated she 14
had spoken with Vince Meyer about a chicken coop. 15
16
Hearing no further public input, Mayor Lindstrom closed the public hearing at 6:15 p.m. 17
18
MOTION/SECOND: Meehlhause/Gunn. To Waive the Reading and Adopt Resolution 10092, 19
Approving a Chicken-Keeping License for Julie Clark, 8005 Woodlawn Drive. 20
21
Ayes – 4 Nays – 0 Motion carried. 22
23
C. PUBLIC HEARING: Resolution 10093, Approving a Chicken-Keeping 24
License for Jeremy Maniak, 5085 Greenwood Drive. 25
26
City Administrator Zikmund requested the Council consider a chicken-keeping license for Jeremy 27
Maniak at 5085 Greenwood Drive. He explained all necessary paperwork has been submitted to 28
the City and noted the City received one comment from a neighbor that opposed the request and 29
one neighbor sent an email of support. 30
31
Mayor Lindstrom opened the public hearing at 6:16 p.m. 32
33
Jeremy Maniak, 5085 Greenwood Drive, explained he was hoping to keep six chickens. He stated 34
he understood one of his neighbors opposed the request. 35
36
Mayor Lindstrom encouraged Mr. Maniak to speak with his neighbor. 37
38
Hearing no further public input, Mayor Lindstrom closed the public hearing at 6:17 p.m. 39
40
MOTION/SECOND: Clark/Meehlhause. To Waive the Reading and Adopt Resolution 10093, 41
Approving a Chicken-Keeping License for Jeremy Maniak, 5085 Greenwood Drive. 42
43
Council Member Meehlhause reported Mr. Maniak was not the first resident to apply for a chicken-44
keeping license that had a neighbor who opposed. He wished Mr. Maniak all the best with his 45
chickens. 46
Mounds View Special City Council May 5, 2025
Regular Meeting Page 4
1
Ayes – 5 Nays – 0 Motion carried. 2
3
D. PUBLIC HEARING: Resolution 10094, Approving a Chicken-Keeping 4
License for Ana Parra, 8478 Long Lake Road. 5
6
City Administrator Zikmund requested the Council consider a chicken-keeping license for Ana 7
Parra at 8478 Long Lake Road. He explained all necessary paperwork has been submitted to the 8
City and the City had not received any comments from the neighbors. 9
10
Mayor Lindstrom opened the public hearing at 6:19 p.m. 11
12
Hearing no public input, Mayor Lindstrom closed the public hearing at 6:19 p.m. 13
14
MOTION/SECOND: Clark/Gunn. To Waive the Reading and Adopt Resolution 10094, 15
Approving a Chicken-Keeping License for Ana Parra, 8478 Long Lake Road. 16
17
Ayes – 5 Nays – 0 Motion carried. 18
19
E. Resolution 10077, Adoption of the 2025 Ramsey County All-Hazard 20
Mitigation Plan. 21
22
Police Chief Zender requested the Council adopt the 2025 Ramsey County All-Hazard Mitigation 23
Plan. He reported he has been working closely with SBM Assistant Chief Matt Montain on this 24
matter. He discussed how this plan has been put together by City staff and has been reviewed by 25
Ramsey County, noting this was a federally required document that had to be reviewed and 26
approved every five years. He stated this plan was a 209-page document. He commented further 27
on the type of hazards that were covered within this plan and requested approval from the City 28
Council. 29
30
SBM Assistant Chief Matt Montain explained the plan addressed the mitigation of impacts to life, 31
property, the economy and environmental hazards. He indicated the document was last updated in 32
2019. He commented on how resiliency was being built into the plan along with an increased effort 33
on community outreach to ensure all demographics in the community were being reached. 34
35
MOTION/SECOND: Meehlhause/Smith. To Waive the Reading and Adopt Resolution 10077, 36
Adoption of the 2025 Ramsey County All-Hazard Mitigation Plan. 37
38
Ayes – 5 Nays – 0 Motion carried. 39
40
F. Resolution 10099, National Fitness Court – Consideration to Purchase. 41
42
Public Works/Parks and Recreation Director Peterson requested the Council consider the purchase 43
of a fitness court with the National Fitness Campaign in coordination with Blue Cross/Blue Shield. 44
He explained the City received $50,000 in grant dollars from Blue Cross/Blue Shield for the 45
installation of a fitness court. He estimated the total cost for this project would be $230,000 with 46
Mounds View Special City Council May 5, 2025
Regular Meeting Page 5
the addition of the installation of concrete which would be another $25,000 to $30,000. He reported 1
a local artist was interested in painting the wall of the fitness court. He noted the Council approved 2
the $75,000 grant at their April 14, 2025 City Council meeting and directed staff to bring this 3
matter to the Parks, Recreation and Forestry Commission for further consideration. He discussed 4
how Blue Cross/Blue Shield would assist with training City staff on fitness courses that could be 5
taught on the fitness court. He commented further on the proposed fitness court and recommended 6
approval of the project. 7
8
Council Member Meehlhause asked what the Park Commission’s recommendation was for this 9
project. Public Works/Parks and Recreation Director Peterson stated the Park Commission was 10
guarded when it comes to this project. He indicated the group saw a benefit to the community, but 11
was concerned about funding this project. He stated the Park Commission was interested in 12
pursuing an all-inclusive playground as well, but this would come with a higher price tag. 13
14
Council Member Gunn requested further information regarding the app that goes along with the 15
fitness court and questioned where people would park to use this space. Public Works/Parks and 16
Recreation Director Peterson reported additional parking would be available at the Community 17
Center and in the new lot that was being installed. He explained the free app would provide users 18
with a QR code that would list different workouts from National Fitness. 19
20
Council Member Smith inquired if there would be a cost for the fitness classes that would be 21
provided by the City at the outdoor fitness court. Public Works/Parks and Recreation Director 22
Peterson stated this would be determined by the City Council, but anticipated a small fee should 23
be charged to cover staff time. 24
25
Council Member Clark stated she attended the recent Park Commission meeting and she 26
understood most supported the project moving forward but there were concerns about the cost. In 27
the end, the Park Commission recommended the project move forward with the understanding the 28
City Council would determine how to fund the fitness court. 29
30
Mayor Lindstrom questioned if these types of grants come around every year. Public Works/Parks 31
and Recreation Director Peterson stated he was on a phone call with National Fitness today and 32
was told there was no guarantee this grant will come around again next year. 33
34
City Administrator Zikmund explained the ask of the City Council was $180,000 and the 35
remainder of the project costs would be covered by grant funding. He estimated an inclusive 36
playground would cost the City $1 million. He stated the City Council had discussed pursuing a 37
levy for parks. He reported staff believed the City had the money for the fitness court project. 38
39
Council Member Smith asked if the City had funding set aside for an all-inclusive park. Public 40
Works/Parks and Recreation Director Peterson reported the City does not have a designated fund 41
for this park. 42
43
Council Member Clark discussed how the Park Commission saw the proposed fitness court as 44
meeting a need in the community by offering fitness space and classes for adults. 45
46
Mounds View Special City Council May 5, 2025
Regular Meeting Page 6
Mayor Lindstrom stated he would like to know what the overall picture looks like for potential 1
projects for the remainder of the year before deciding on this matter. He asked if staff had a final 2
number on the Tribute Park. Public Works/Parks and Recreation Director Peterson commented he 3
had numbers for the concrete work and noted he was working on the electrical numbers. 4
5
City Administrator Zikmund explained if the Council wanted more time, the Council could table 6
action on this item to the next meeting. 7
8
Public Works/Parks and Recreation Director Peterson reported National Fitness wanted an answer 9
fairly soon because they would like to have this fitness court installed yet this year. 10
11
Council Member Clark indicated she spoke with Public Works staff and understood the 12
maintenance for the fitness court would be fairly low. She noted the space could be used year-13
round. City Administrator Zikmund reported Marshall or Luverne has a fitness court and indicated 14
he could reach out to these communities to see how much use they were getting from the 15
community. 16
17
Mayor Lindstrom anticipated this fitness court would be a draw for Mounds View residents as well 18
as residents from neighboring communities. He suggested fitness planning for the space be 19
coordinated with Shoreview and New Brighton. He asked what staff’s personal opinion was on 20
the value add for this project. Public Works/Parks and Recreation Director Peterson stated this was 21
difficult to answer. He indicated he has never seen one of these fitness courts, but understood the 22
residents in the community were looking for adult activities. 23
24
Mayor Lindstrom stated he was having a hard time with this decision and indicated he did not want 25
to leave $75,000 in grant funding on the table. Public Works/Parks and Recreation Director 26
Peterson understood this was true and noted the grant funding would assist the City with investing 27
in the park system. 28
29
Mayor Lindstrom explained it was well documented that America has an obesity problem and he 30
understood adults needed physical activities to do. 31
32
Council Member Clark reported she has visited an outdoor fitness court in Florida and noted this 33
was a unique experience she looked forward when visiting her friends. 34
35
Sharon Kirscher, 8406 Red Oak Drive, asked how the fundraising was going on the Tribute Park. 36
It was her hope the Tribute Park would be paid for through fundraising and would not require City 37
tax dollars. 38
39
Council Member Gunn reported fundraising was ongoing for the Tribute Park. Public Works/Parks 40
and Recreation Director Peterson reported the City was awarded $50,000 through the Minnesota 41
Heritage Foundation for the Tribute Park. 42
43
City Administrator Zikmund indicated there was never a commitment to fundraise all of the 44
funding for the Tribute Park. He explained the SBM Fire Department has raised $70,000 to date, 45
plus the City recently received a grant for $50,000. 46
Mounds View Special City Council May 5, 2025
Regular Meeting Page 7
1
MOTION/SECOND: Gunn/Clark. To Waive the Reading and Adopt Resolution 10099, National 2
Fitness Court Purchase. 3
4
Council Member Meehlhause stated he understood the Park Commission recommended this item 5
be brought forward in order for the City Council to make the final decision. He supported the Park 6
Commission taking this action, but noted he had been conflicted on this project. He explained he 7
was leaning towards a nay vote for several different reasons. He understood the Park Commission 8
was conflicted on this project. In addition, he believed there were higher priorities within the Parks 9
Master Plan. He stated he was also concerned about the investment that was required for the 10
Tribute Park. For these reasons, he would not be supporting this project moving forward. 11
12
Council Member Smith explained she agreed with everything Council Member Meehlhause just 13
said. 14
15
Ayes – 3 Nay – 2 (Meehlhause and Smith) Motion carried. 16
17
9. REPORTS 18
A. Reports of Mayor and Council. 19
20
Council Member Meehlhause stated two weeks ago Denny Erickson passed away. He sent his 21
deepest sympathies to Denny’s family. 22
23
Council Member Meehlhause reported the Mounds View Lions garage sale would be held starting 24
next Wednesday, May 14 at Hillview Park. 25
26
Council Member Gunn explained the Mounds View Police Foundation held a bake sale at Abiding 27
Savior during their Wednesday night dinner. 28
29
Council Member Gunn stated she would not be able to attend the Planning Commission meeting 30
this Wednesday, May 7. 31
32
Council Member Clark thanked all of the volunteers who assisted in making the Festival in the 33
Park Easter egg hunt a tremendous success. She estimated there were 20,000 Easter eggs and 2,000 34
people in attendance at this event. 35
36
Council Member Clark stated she attended the Arbor Day tree planting at Silver View Park where 37
two trees were planted. 38
39
Council Member Clark encouraged the public to consider attending the free Rec on the Go park 40
program this summer. 41
42
Council Member Clark reported the next Mounds View Matters should be mailed out next week. 43
44
Council Member Clark stated the community-wide garage sale would be held on June 5 through 45
June 8. 46
Mounds View Special City Council May 5, 2025
Regular Meeting Page 8
1
Council Member Smith commented on Friday, April 18 the Ramsey County Search and Rescue 2
Water Patrol Team trained SWAT on water rescues. 3
4
Council Member Smith explained two weeks ago she helped the Roseville Police Department on 5
a drug take back event. She stated 211 pounds of medications were collected at this event. 6
7
Council Member Smith reported the Ramsey County League of Local Government would be 8
meeting next on Friday, May 9 where ending homelessness and housing would be discussed. 9
10
Mayor Lindstrom stated he started a non-profit a year ago that he ended up turning over to another 11
individual to navigate the clemency system. 12
13
Mayor Lindstrom indicated he spoke at the Edina Rotary Club last week regarding his story. In 14
addition, he had the opportunity to go to Stillwater and speak at one of the prison graduations. 15
16
Mayor Lindstrom thanked the Festival in the Park Committee and all of the volunteers that made 17
the egg hunt possible. 18
19
Mayor Lindstrom wished all of the mothers in the community a Happy Mother’s Day. 20
21
Mayor Lindstrom reported he would be attending the Regional Council of Mayors and Nine Cities 22
meetings on Monday, May 12. 23
24
B. Reports of Staff. 25
26
Finance Director Bauman reported she would be receiving the final audit report tomorrow and the 27
audit information would be presented to the Council on Monday, May 12. 28
29
Public Works/Parks and Recreation Director Peterson explained the City had 50 trees still available 30
from the tree sale. 31
32
Public Works/Parks and Recreation Director Peterson commented he was confident the City was 33
close to securing a new lease with AT&T for the water tower. 34
35
Public Works/Parks and Recreation Director Peterson asked if the City Council would allow Sysco 36
to have a deduct meter on their chillers. 37
38
Council Member Gunn questioned what the impact would be on the City. Finance Director 39
Bauman reported the City would see lost revenue if the deduct meters were allowed. 40
41
Mayor Lindstrom recommended Sysco be required to purchase meters from the City. Public 42
Works/Parks and Recreation Director Peterson indicated this would be his recommendation. 43
44
Mounds View Special City Council May 5, 2025
Regular Meeting Page 9
Council Member Smith stated she would like more financial information before deciding on this 1
matter. Finance Director Bauman explained she would investigate how much Sysco was paying in 2
sewer fees and would report back to the City Council next week. 3
4
Assistant City Administrator Beeman stated on Wednesday, May 7, the Planning Commission 5
would be meeting, noting the City’s public hearing process would be considered along with an 6
ADU amendment. He commented further on potential developments that would be coming to the 7
City of Mounds View, which included Auto Zone, Planet Fitness and Dunkin’ Donuts. 8
9
City Administrator Zikmund stated the mermaid was scheduled to return to Mounds View on 10
Thursday, May 8 where she will be going into cold storage, but the media will be in attendance. 11
12
C. Reports of City Attorney. 13
14
City Attorney Riggs had nothing additional to report. 15
16
10. Council Work Session: Immediately Following this Meeting. 17
Next Council Work Session: Monday, June 2, 2025, at 6:00 p.m. 18
Next Council Meeting: Monday, May 12, 2025, at 6:00 p.m. 19
20
11. ADJOURNMENT 21
22
The meeting was adjourned at 7:26 p.m. 23
24
Transcribed by: 25
26
Heidi Guenther 27
Minute Maker Secretarial 28
THIS PAGE LEFT BLANK INTENTIONALLY
CITY OF MOUNDS VIEW
COUNTY OF RAMSEY
ST ATE 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
884
156926
through
through
890
157006
TOTAL AMOUNT OF CLAIMS PRESENTED
And has found said claims to be just and correct;
in the amount of
in the amount of
$
$
$
113,051.41
136,801.23
249,852.64
It was moved that the City Council of Mounds View hereby approve the
Attached list of claims dated 04 /29/2 025 by vote ____ ayes ____ nays.
Finance Director
4/30/2025 10 :02 AM DIRECT PAYABLES CHECK REGISTER
PACKET : 03953
VENDOR SET : 01
Ck Date 05/01/2025 -9
City of Mounds View
Western Bank
*** DRAFT/OTHER LISTING***
BANK : PYBNK
VENDOR I.D . NAME
A3010 Advantage Administrators
I-50020250501 Flex Medical
I -5 0320250501 Flex Dayc are
El200 EFT PS-Di rec t
I -T l 20250501 Income Tax W/H
I-T3 20250501 FICA W/H
I-T4 20250501 Medicare W/H
Hl016 HSA Bank
I-12520250501 C1211 HSA CONTRIBUTIONS
10025 ICMA Retirement Trust -457
I -4 0020250501 Payroll W/H
I -40220250501 Roth Payroll W/H
I -403 20250501 Payroll W/H
I -41520250501 Payroll W/H
M0658 MN State Retirement System
I -401 20250501 #98995-01 MN
I-40420250501 #98995-01 MN ROTH
I-40520250501 #98995-01 MN
M7342 MN Dept of Revenue
I -T2 20250501 State Income Tax
P9250 Public Employees Retirement
I -001 20250501 PERA 643400
I -00220250501 PERP 643400
* * B A N K T O T A L s * * NO#
REGULAR CHECKS : 0
HANDWRITTEN CHECKS : 0
PRE-WRITE CHECKS : 0
DRAFTS : 7
VOID CHECKS : 0
NON CHECKS : 0
CORRECTIONS : 0
BANK TOTALS : 7
ITEM
TYP E
D
D
D
D
D
D
D
D
D
D
D
D
D
D
Ass
D
D
PAID
DATE
5/01/2025
5/01/2025
5/01/2025
5/01/2025
5/01/2025
5/01/2025
5/01/2025
5/01/2025
5/01/2025
5/01/2025
5/01/2025
5/01/2025
5/01/2025
5/01/2025
5/01/2025
5/01/2025
DISCOUNTS
0 .00
0 .00
0 .00
0 .00
0 .00
0 .00
0 .00
0 .00
DISCOUNT
CHECK AMT
0 .00
0 .00
0 .00
113 ,051 .41
0 .00
0 .00
0 .00
113 ,051 .41
PAGE :
AMOUNT
154 .16
912 .49
20 ,476 .2 6
15 ,375 .74
5 ,894 .40
9 ,043 .86
2 ,788 .15
205 .00
541.43
4 ,082 .68
2 ,201.82
150 .00
218 .87
9 ,022 .06
16 ,862 .94
25 ,121.55
ITEM
NO#
000884
000884
00088 5
000885
000885
000886
000887
000887
000887
000887
000888
000888
000888
000889
000890
000890
TOTAL APPLIED
0 .00
0 .00
0 .00
113 ,051.41
0 .00
0 .00
0 .00
113 ,051.41
ITEM
AMOUNT
1 ,066.65
41 ,746 .40
9 ,043 .86
7 ,617 .26
2 ,570 .69
9 ,022 .06
41 ,984 .49
5/05/2025 10:22 AM A/P HISTORY CHECK REPORT PAGE: 2
VENDOR SET: 01 City of Mounds View
BANK: APBNK US Bank
DATE RANGE: 4/29/2025 THRU 4/29/2025
CHECK CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
1 MARAS, JAMES
I-000202504230163 US REFUND R 4/29/2025 156926
700 1152 UTILITY DELQ. RECEIVABLE 10-0150-00 14.80 14.80
1 ESTATE OF DEAN NELSO
I-000202504230164 US REFUND R 4/29/2025 156927
700 1152 UTILITY DELQ. RECEIVABLE 03-0400-00 69.52 69.52
A2300 AE2S
I-102044 March I&C Services R 4/29/2025 156928
700 4823-3030 OTHER PROFESSIONAL SERVICES March I&C Services 1,276.98 1,276.98
A3025 Advanced Graphix, Inc.
I-216597 Tent, Tablecloth, Flags R 4/29/2025 156929
480 4200-1230 SUPPLIES, EQUIPMENT Tent, Tablecloth, Fl 1,210.30 1,210.30
A5520 Ancom Communications
I-127442 Program New Squad Radio R 4/29/2025 156930
100 4200-5130 REPAIRS, EQUIPMENT Program New Squad Ra 40.00 40.00
B4054 Benefits Extras, Inc.
I-1230999 March COBRA Admin Fee R 4/29/2025 156931
100 4160-3030 OTHER PROFESSIONAL SERVICES March COBRA Admin Fe 45.00 45.00
B8847 BS& A Software
I-159807 Q1 PAS fees R 4/29/2025 156932
100 4180-3030 OTHER PROFESSIONAL SERVICES Q1 PAS fees 693.00 693.00
C0080 Center for Energy and Environm
I-26381 Q1 planner & saver visits R 4/29/2025 156933
230 4650-3030 OTHER PROFESSIONAL SERVICES Q1 planner & saver v 235.00 235.00
C3221 Central Turf & Irrigation Supp
I-66000798-00 Broadleaf Herbicide, Insectici R 4/29/2025 156934
100 4360-1210 SUPPLIES, BUILDING & GROUNDS Broadleaf Herbicide, 1,703.50
I-66000858-00 Fertilizer R 4/29/2025 156934
100 4360-1210 SUPPLIES, BUILDING & GROUNDS Fertilizer 9,412.00 11,115.50
C3307 Central Wood Products
I-509041 Tree Waste Disposal > 12" R 4/29/2025 156935
100 4380-3030 OTHER PROFESSIONAL SERVICES Tree Waste Disposal 400.00 400.00
C3600 Certified Laboratories
I-9088466 Vehicle & Equipment Aerosals R 4/29/2025 156936
100 4465-1600 OPERATING SUPPLIES Vehicle & Equipment 381.95 381.95
5/05/2025 10:22 AM A/P HISTORY CHECK REPORT PAGE: 3
VENDOR SET: 01 City of Mounds View
BANK: APBNK US Bank
DATE RANGE: 4/29/2025 THRU 4/29/2025
CHECK CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
C4510 Cintas - Chicago
I-4225253461 NPKN, Mats, TBLCVR R 4/29/2025 156937
252 4350-1600 OPERATING SUPPLIES NPKN, Mats, TBLCVR 10.42
252 4350-2410 MAINTENANCE;MATS,TOWELS,MOPS,ENPKN, Mats, TBLCVR 58.05
252 4730-3030 OTHER PROFESSIONAL SERVICES NPKN, Mats, TBLCVR 6.55
I-4225971513 NPKN, Tblcvr, Mats R 4/29/2025 156937
252 4350-1600 OPERATING SUPPLIES NPKN, Tblcvr, Mats 10.42
252 4350-2410 MAINTENANCE;MATS,TOWELS,MOPS,ENPKN, Tblcvr, Mats 58.05
252 4730-3030 OTHER PROFESSIONAL SERVICES NPKN, Tblcvr, Mats 6.55
I-4226751593 NPKN, TBLCVR, MATS R 4/29/2025 156937
252 4350-1600 OPERATING SUPPLIES NPKN, TBLCVR, MATS 10.42
252 4350-2410 MAINTENANCE;MATS,TOWELS,MOPS,ENPKN, TBLCVR, MATS 58.05
252 4730-3030 OTHER PROFESSIONAL SERVICES NPKN, TBLCVR, MATS 6.55 225.06
C4511 Cintas - First Aid & Safety
I-5264715904 April First Aid Supply R 4/29/2025 156938
100 4160-1600 OPERATING SUPPLIES April First Aid Supp 148.40 148.40
C7223 Coremark Metals
I-5587547 PW #705 Trench Box Metal R 4/29/2025 156939
700 4823-1220 SUPPLIES, VEHICLES PW #705 Trench Box M 109.55 109.55
D2507 Defense Technology, LLC
I-I016-000030498 Less Than Lethal - B Knitter R 4/29/2025 156940
100 4200-3630 TRAINING & CONFERENCES Less Than Lethal - B 275.00 275.00
D8000 Dog Waste Depot
I-758757 Dog Waste Rolls R 4/29/2025 156941
100 4360-1210 SUPPLIES, BUILDING & GROUNDS Dog Waste Rolls 283.77
745 4415-1600 OPERATING SUPPLIES Dog Waste Rolls 283.77 567.54
D8015 Driver & Vehicle Services Div.
I-202504180158 Titles for 4 Forfeiture Vehicl R 4/29/2025 156942
225 4200-1600 OPERATING SUPPLIES Titles for 4 Forfeit 100.00 100.00
F1010 Factory Motor Parts Co.
I-1-10663926 Shop Supplies - Lights for Sto R 4/29/2025 156943
100 4465-1220 SUPPLIES, VEHICLES Shop Supplies - Ligh 20.00 20.00
F1095 Ferguson WaterWorks #2518 & #1
I-0544399 Locate Flags R 4/29/2025 156944
700 4823-1600 OPERATING SUPPLIES Locate Flags 300.00 300.00
5/05/2025 10:22 AM A/P HISTORY CHECK REPORT PAGE: 4
VENDOR SET: 01 City of Mounds View
BANK: APBNK US Bank
DATE RANGE: 4/29/2025 THRU 4/29/2025
CHECK CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
G5600 Gopher State One-Call, Inc.
I-5030623 March Locates R 4/29/2025 156945
700 4823-3030 OTHER PROFESSIONAL SERVICES March Locates 41.17
730 4823-3030 OTHER PROFESSIONAL SERVICES March Locates 41.18 82.35
G8020 Grainger
I-9466424984 Submersible Pump Fittings R 4/29/2025 156946
700 4823-1600 OPERATING SUPPLIES Submersible Pump Fit 58.80
I-9477762885 Shop Supply-Wheel Weights, Sal R 4/29/2025 156946
100 4465-1220 SUPPLIES, VEHICLES Shop Supply-Wheel We 320.18 378.98
H2805 Hawkins, Inc.
I-7035737 Chlorine R 4/29/2025 156947
700 4825-1600 OPERATING SUPPLIES Chlorine 290.00 290.00
H3000 HealthPartners Inc.
I-525042821554 April Dental R 4/29/2025 156948
100 2015 RETIREE INS PREM PAYABLE April Dental COBRA 647.99
100 2014 ACCRUED INSURANCE PAYABLE April Dental 4,322.71
100 2014 ACCRUED INSURANCE PAYABLE April Dental Paulset 139.53CR
100 2014 ACCRUED INSURANCE PAYABLE April Dental Ulrich 54.43
I-525047968822 May 2025 Dental R 4/29/2025 156948
100 2015 RETIREE INS PREM PAYABLE May 2025 Dental COBR 647.99
100 2014 ACCRUED INSURANCE PAYABLE May 2025 Dental 4,377.14
100 2014 ACCRUED INSURANCE PAYABLE May 2025 Dental Mack 54.43 9,965.16
H3600 Huebsch
I-20396383 Uniforms & Clothing R 4/29/2025 156949
100 4360-2400 UNIFORM & CLOTHING Uniforms & Clothing 18.10
100 4410-2400 UNIFORM & CLOTHING Uniforms & Clothing 2.67
100 4460-2400 UNIFORM & CLOTHING Uniforms & Clothing 0.31
100 4465-2400 UNIFORM & CLOTHING Uniforms & Clothing 10.26
100 4470-2400 UNIFORM & CLOTHING Uniforms & Clothing 14.21
100 4472-2400 UNIFORM & CLOTHING Uniforms & Clothing 21.70
100 4475-2400 UNIFORM & CLOTHING Uniforms & Clothing 3.37
252 4350-2400 UNIFORM & CLOTHING Uniforms & Clothing 4.20
700 4823-2400 UNIFORM & CLOTHING Uniforms & Clothing 25.92
700 4825-2400 UNIFORM & CLOTHING Uniforms & Clothing 2.29
730 4823-2400 UNIFORM & CLOTHING Uniforms & Clothing 23.19
745 4415-2400 UNIFORM & CLOTHING Uniforms & Clothing 14.68
745 4417-2400 UNIFORM & CLOTHING Uniforms & Clothing 3.40
I-20396384 Mats & Towels R 4/29/2025 156949
100 4360-2410 MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels 35.49
100 4410-2410 MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels 9.66
100 4460-2410 MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels 0.47
100 4465-2410 MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels 6.54
100 4470-2410 MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels 17.92
100 4472-2410 MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels 9.97
5/05/2025 10:22 AM A/P HISTORY CHECK REPORT PAGE: 5
VENDOR SET: 01 City of Mounds View
BANK: APBNK US Bank
DATE RANGE: 4/29/2025 THRU 4/29/2025
CHECK CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
H3600 Huebsch CONT
I-20396384 Mats & Towels R 4/29/2025 156949
100 4475-2410 MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels 2.96
700 4823-2410 MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels 27.27
700 4825-2410 MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels 4.05
730 4823-2410 MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels 30.85
745 4415-2410 MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels 12.78
745 4417-2410 MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels 2.03
I-20398095 Uniform & Clothing R 4/29/2025 156949
100 4360-2400 UNIFORM & CLOTHING Uniform & Clothing 21.30
100 4410-2400 UNIFORM & CLOTHING Uniform & Clothing 3.14
100 4460-2400 UNIFORM & CLOTHING Uniform & Clothing 0.36
100 4465-2400 UNIFORM & CLOTHING Uniform & Clothing 10.92
100 4470-2400 UNIFORM & CLOTHING Uniform & Clothing 15.68
100 4472-2400 UNIFORM & CLOTHING Uniform & Clothing 22.71
100 4475-2400 UNIFORM & CLOTHING Uniform & Clothing 3.68
252 4350-2400 UNIFORM & CLOTHING Uniform & Clothing 4.20
700 4823-2400 UNIFORM & CLOTHING Uniform & Clothing 28.10
700 4825-2400 UNIFORM & CLOTHING Uniform & Clothing 2.70
730 4823-2400 UNIFORM & CLOTHING Uniform & Clothing 25.67
745 4415-2400 UNIFORM & CLOTHING Uniform & Clothing 15.73
745 4417-2400 UNIFORM & CLOTHING Uniform & Clothing 3.61
I-20398096 Mats & Towels R 4/29/2025 156949
100 4360-2410 MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels 35.13
100 4410-2410 MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels 9.55
100 4460-2410 MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels 0.46
100 4465-2410 MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels 6.47
100 4470-2410 MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels 17.71
100 4472-2410 MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels 9.86
100 4475-2410 MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels 2.93
700 4823-2410 MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels 26.95
700 4825-2410 MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels 4.00
730 4823-2410 MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels 30.49
745 4415-2410 MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels 12.63
745 4417-2410 MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels 2.00
I-20398097 CH/PD Floor Mats R 4/29/2025 156949
100 4160-1600 OPERATING SUPPLIES CH/PD Floor Mats 170.17
I-20399724 Uniforms & Clothing R 4/29/2025 156949
100 4360-2400 UNIFORM & CLOTHING Uniforms & Clothing 21.30
100 4410-2400 UNIFORM & CLOTHING Uniforms & Clothing 3.14
100 4460-2400 UNIFORM & CLOTHING Uniforms & Clothing 0.36
100 4465-2400 UNIFORM & CLOTHING Uniforms & Clothing 10.92
100 4470-2400 UNIFORM & CLOTHING Uniforms & Clothing 15.68
100 4472-2400 UNIFORM & CLOTHING Uniforms & Clothing 22.71
100 4475-2400 UNIFORM & CLOTHING Uniforms & Clothing 3.68
252 4350-2400 UNIFORM & CLOTHING Uniforms & Clothing 4.20
700 4823-2400 UNIFORM & CLOTHING Uniforms & Clothing 28.10
700 4825-2400 UNIFORM & CLOTHING Uniforms & Clothing 2.70
5/05/2025 10:22 AM A/P HISTORY CHECK REPORT PAGE: 6
VENDOR SET: 01 City of Mounds View
BANK: APBNK US Bank
DATE RANGE: 4/29/2025 THRU 4/29/2025
CHECK CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
H3600 Huebsch CONT
I-20399724 Uniforms & Clothing R 4/29/2025 156949
730 4823-2400 UNIFORM & CLOTHING Uniforms & Clothing 25.67
745 4415-2400 UNIFORM & CLOTHING Uniforms & Clothing 15.73
745 4417-2400 UNIFORM & CLOTHING Uniforms & Clothing 3.61
I-20399725 Mats & Towels R 4/29/2025 156949
100 4360-2410 MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels 35.13
100 4410-2410 MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels 9.55
100 4460-2410 MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels 0.46
100 4465-2410 MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels 6.47
100 4470-2410 MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels 17.71
100 4472-2410 MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels 9.86
100 4475-2410 MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels 2.93
700 4823-2410 MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels 26.95
700 4825-2410 MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels 4.00
730 4823-2410 MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels 30.49
745 4415-2410 MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels 12.63
745 4417-2410 MAINTENANCE;MATS,TOWELS,MOPS,EMats & Towels 2.00 1,106.42
H4035 Hillyard/Minneapolis
I-605780122 Soap, TP, Paper Towels R 4/29/2025 156955
252 4350-1600 OPERATING SUPPLIES Soap, TP, Paper Towe 868.38
100 4460-1600 OPERATING SUPPLIES Soap, TP, Paper Towe 434.19
100 4360-1210 SUPPLIES, BUILDING & GROUNDS Soap, TP, Paper Towe 144.73 1,447.30
H4055 Hirshfield's Paint Mfg, Inc.
I-0028893-IN Field Paint R 4/29/2025 156956
100 4360-1600 OPERATING SUPPLIES Field Paint 1,222.80 1,222.80
H6203 Michael Hanson
I-202504180159 Food and Gas R 4/29/2025 156957
100 4200-3630 TRAINING & CONFERENCES Food and Gas 95.96
100 4200-1700 MOTOR FUELS & LUBRICANTS Food and Gas 11.25 107.21
H7176 WEX BANK (HOLIDAY)
I-104088392 Fuel Purchases R 4/29/2025 156958
100 4200-1700 MOTOR FUELS & LUBRICANTS Fuel Purchases 310.45 310.45
H7206 Horizon Commercial Pool Supply
I-5486 CPO Training - Bohmert May 7-8 R 4/29/2025 156959
100 4360-3630 TRAINING & CONFERENCES CPO Training - Bohme 385.00 385.00
H7301 HD Supply
I-857279152 Vac Bag Pk R 4/29/2025 156960
252 4350-1600 OPERATING SUPPLIES Vac Bag Pk 27.80
I-858949852 Office Supplies - PW R 4/29/2025 156960
100 4460-1600 OPERATING SUPPLIES Office Supplies - PW 140.16 167.96
5/05/2025 10:22 AM A/P HISTORY CHECK REPORT PAGE: 7
VENDOR SET: 01 City of Mounds View
BANK: APBNK US Bank
DATE RANGE: 4/29/2025 THRU 4/29/2025
CHECK CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
I6560 Innovative Office Solutions, L
I-IN4808451 Office Supplies - Paper R 4/29/2025 156961
700 4823-1600 OPERATING SUPPLIES Office Supplies - Pa 101.46
I-IN4811575 Office Supplies R 4/29/2025 156961
100 4460-1600 OPERATING SUPPLIES Office Supplies 14.37
I-IN4813002 MVCC Office Supplies R 4/29/2025 156961
252 4732-1230 SUPPLIES, EQUIPMENT MVCC Office Supplies 113.33 229.16
I6680 Instrumental Research, Inc.
I-6236 March Bacteria Testing R 4/29/2025 156962
700 4825-3030 OTHER PROFESSIONAL SERVICES March Bacteria Testi 187.50 187.50
I7325 Intoximeters, Inc.
I-785119 Breathalyzer & Parts R 4/29/2025 156963
100 4200-1230 SUPPLIES, EQUIPMENT Breathalyzer & Parts 640.00 640.00
K3000 Kennedy & Graven, Chartered
I-187279 Retainer - Mar R 4/29/2025 156964
100 4160-3010 GENERAL LEGAL SERVICES Retainer - Mar 2,073.50
I-187280 EDA - Mar R 4/29/2025 156964
230 4650-3030 OTHER PROFESSIONAL SERVICES General Matters 70.50
230 2320 DEPOSIT PAYABLE MWF Housing Project 28.00
230 1610 LAND 2833 Mounds View Blv 28.00
I-187281 Non Retainer - Mar R 4/29/2025 156964
100 4110-3030 OTHER PROFESSIONAL SERVICES Charter Commission 1,880.00
100 4160-3010 GENERAL LEGAL SERVICES General Real Estate 367.40
100 4160-3010 GENERAL LEGAL SERVICES Telecommunications 282.00
100 4160-3010 GENERAL LEGAL SERVICES General Employment M 117.50
100 4160-3010 GENERAL LEGAL SERVICES Street projects - ge 963.50
100 4160-3010 GENERAL LEGAL SERVICES Parks & Rec departme 117.50
700 4823-3030 OTHER PROFESSIONAL SERVICES Well Maint & Protect 423.00
100 4160-3010 GENERAL LEGAL SERVICES Organized Collection 3,342.31
100 4160-3010 GENERAL LEGAL SERVICES Cannabis Matters 376.00
745 4415-3030 OTHER PROFESSIONAL SERVICES PFA Settlements 47.00
100 4160-3010 GENERAL LEGAL SERVICES Diseased trees 446.50
730 4823-3030 OTHER PROFESSIONAL SERVICES I & I Matters 1,292.50
100 4160-3010 GENERAL LEGAL SERVICES C Czech legal 47.00
100 2320 DEPOSIT PAYABLE 7149 Pleasant View ( 3,372.80
485 4470-7050-327 2024 STREET PROJECT Sidewalk vacation - 196.00
100 4160-3010 GENERAL LEGAL SERVICES H2 Flats 84.00 15,555.01
L4020 LB CARLSON LLP
I-247148 2024 audit R 4/29/2025 156966
100 4150-3030 OTHER PROFESSIONAL SERVICES 2024 audit 2,039.00
230 4650-3030 OTHER PROFESSIONAL SERVICES 2024 audit 416.00
252 4730-3030 OTHER PROFESSIONAL SERVICES 2024 audit 208.00
252 4732-3030 OTHER PROFESSIONAL SERVICES 2024 audit 624.00
441 4650-3030 OTHER PROFESSIONAL SERVICES 2024 audit 125.00
5/05/2025 10:22 AM A/P HISTORY CHECK REPORT PAGE: 8
VENDOR SET: 01 City of Mounds View
BANK: APBNK US Bank
DATE RANGE: 4/29/2025 THRU 4/29/2025
CHECK CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
L4020 LB CARLSON LLP CONT
I-247148 2024 audit R 4/29/2025 156966
442 4650-3030 OTHER PROFESSIONAL SERVICES 2024 audit 125.00
450 4650-3030 OTHER PROFESSIONAL SERVICES 2024 audit 416.00
700 4820-3030 OTHER PROFESSIONAL SERVICES 2024 audit 2,038.00
730 4820-3030 OTHER PROFESSIONAL SERVICES 2024 audit 2,038.00
745 4415-3030 OTHER PROFESSIONAL SERVICES 2024 audit 291.00 8,320.00
L9010 LRS, LLC
I-UC64764 May trash service R 4/29/2025 156967
100 4460-3530 REFUSE COLLECTION May trash service 1,071.00
252 4350-3530 REFUSE COLLECTION May trash service 714.00
290 4420-3530 REFUSE COLLECTION May trash service 218.00 2,003.00
M0300 MMNTB
I-202504180160 March Twin Cities Inn Tax R 4/29/2025 156968
100 3195 HOTEL-MOTEL TAX March Twin Cities In 1,069.23 1,069.23
M1257 Mailing Solutions
I-43319 Q1 UB mailing R 4/29/2025 156969
700 4820-3300 POSTAGE Q1 UB mailing 115.53
730 4820-3300 POSTAGE Q1 UB mailing 115.53
252 4732-3430 PRINTING Q1 UB mailing 115.52 346.58
M2100 McClellan Sales, Inc.
I-022141 Locate Flags R 4/29/2025 156970
700 4823-1600 OPERATING SUPPLIES Locate Flags 142.80 142.80
M3505 Menards - Blaine
C-78174 Corners & End Cap R 4/29/2025 156971
252 4350-1230 SUPPLIES, EQUIPMENT Corners & End Cap 17.96CR
I-82738 Sticky Back Velcro R 4/29/2025 156971
252 4730-5130 REPAIRS, EQUIPMENT Sticky Back Velcro 16.97
I-82938 Caster Wheel, Gutter Screen R 4/29/2025 156971
252 4350-5110 REPAIRS, BUILDINGS & GROUNDS Caster Wheel, Gutter 55.83
I-83125 PW Office Supplies R 4/29/2025 156971
100 4460-1600 OPERATING SUPPLIES PW Office Supplies 69.21
I-83250 Duplex R 4/29/2025 156971
252 4350-5110 REPAIRS, BUILDINGS & GROUNDS Duplex 7.85
I-83252 PW Office Supplies R 4/29/2025 156971
100 4460-1600 OPERATING SUPPLIES PW Office Supplies 13.98
I-83298 Paint for Forestry Marking R 4/29/2025 156971
100 4380-1200 SUPPLIES, LANDSCAPING Paint for Forestry M 67.87
I-83479 PW Office Supplies R 4/29/2025 156971
100 4460-1600 OPERATING SUPPLIES PW Office Supplies 52.67
I-83566 PW Office Supplies R 4/29/2025 156971
100 4460-1600 OPERATING SUPPLIES PW Office Supplies 7.96
I-83576 Mailbox Parts/Tools R 4/29/2025 156971
5/05/2025 10:22 AM A/P HISTORY CHECK REPORT PAGE: 9
VENDOR SET: 01 City of Mounds View
BANK: APBNK US Bank
DATE RANGE: 4/29/2025 THRU 4/29/2025
CHECK CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
M3505 Menards - Blaine CONT
I-83576 Mailbox Parts/Tools R 4/29/2025 156971
100 4475-1600 OPERATING SUPPLIES Mailbox Parts/Tools 89.25
I-83735 Tools & Ropes R 4/29/2025 156971
700 4823-1600 OPERATING SUPPLIES Tools & Ropes 23.96
I-83773 Cables & Storage Shelves for P R 4/29/2025 156971
100 4460-1600 OPERATING SUPPLIES Cables & Storage She 328.15
I-83871 Zip Ties - Storm Water R 4/29/2025 156971
745 4415-1600 OPERATING SUPPLIES Zip Ties - Storm Wat 2.99 718.73
M4027 Metro-INET
I-2620 May IT services R 4/29/2025 156974
100 4160-5100 REPAIRS, COMPUTERS May IT services 13,224.00
100 4200-5100 REPAIRS, COMPUTERS May IT services 7,088.00
252 4350-3100 TELEPHONE May IT services 424.00
252 4732-5130 REPAIRS, EQUIPMENT May IT services 423.00 21,159.00
M4600 Metro Council Environmental Se
I-0001186480 2025 Discharge - 2426 Bronson R 4/29/2025 156975
700 4825-3030 OTHER PROFESSIONAL SERVICES 2025 Discharge - 242 525.00
I-0001186481 2025 Discharge 5100 Long Lake R 4/29/2025 156975
700 4825-3030 OTHER PROFESSIONAL SERVICES 2025 Discharge 5100 525.00
I-0001186482 2025 Discharge 7545 Groveland R 4/29/2025 156975
700 4825-3030 OTHER PROFESSIONAL SERVICES 2025 Discharge 7545 525.00 1,575.00
M5300 Midway Ford Company
I-878772 PD #211 Brake Pads & Rotars R 4/29/2025 156976
100 4465-1220 SUPPLIES, VEHICLES PD #211 Brake Pads & 485.12
I-878775 PD #211 Brake Pads & Rotors R 4/29/2025 156976
100 4465-1220 SUPPLIES, VEHICLES PD #211 Brake Pads & 212.48
I-879846 PD #202 Oxygen Sensors R 4/29/2025 156976
100 4465-1220 SUPPLIES, VEHICLES PD #202 Oxygen Senso 154.55
I-879848 PD #202 TPMS Sensors R 4/29/2025 156976
100 4465-1220 SUPPLIES, VEHICLES PD #202 TPMS Sensors 202.36
I-879853 PD #202 Shocks R 4/29/2025 156976
100 4465-1220 SUPPLIES, VEHICLES PD #202 Shocks 178.90
I-880730 PD #211 Belt, Filter, Gasket R 4/29/2025 156976
100 4465-1220 SUPPLIES, VEHICLES PD #211 Belt, Filter 63.00
I-880769 PW #646 Radiator R 4/29/2025 156976
745 4415-1230 SUPPLIES, EQUIPMENT PW #646 Radiator 549.73
I-881205 PW #646 Hose R 4/29/2025 156976
745 4415-1230 SUPPLIES, EQUIPMENT PW #646 Hose 110.77 1,956.91
5/05/2025 10:22 AM A/P HISTORY CHECK REPORT PAGE: 10
VENDOR SET: 01 City of Mounds View
BANK: APBNK US Bank
DATE RANGE: 4/29/2025 THRU 4/29/2025
CHECK CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
M5940 Milbank Winwater Works
I-196054 01 Meter Replacement Project R 4/29/2025 156978
700 4823-7030 EQUIPMENT Meter Replacement Pr 199.54 199.54
M7690 MN Rural Water Assn.
I-202504230166 MRNA 2025 R 4/29/2025 156979
700 4823-3610 MEMBERSHIPS MRNA 2025 212.50
730 4823-3610 MEMBERSHIPS MRNA 2025 212.50 425.00
N0525 643400 - NCPERS MN Grp Life In
I-643400052025 May NCPERS R 4/29/2025 156980
100 2008 ACC LIFE INS PAYABLE May NCPERS J Anderso 32.00
100 2008 ACC LIFE INS PAYABLE May NCPERS 144.00 176.00
N7007 Northland Temporaries
I-858626 Weekend Labor 03/23/2025 R 4/29/2025 156981
252 4730-3030 OTHER PROFESSIONAL SERVICES Weekend Labor 03/23/ 463.32
I-858657 Weekend Labor 03/30/2025 R 4/29/2025 156981
252 4730-3030 OTHER PROFESSIONAL SERVICES Weekend Labor 03/30/ 310.50
I-858664 Weekend Labor 04/06/2025 R 4/29/2025 156981
252 4730-3030 OTHER PROFESSIONAL SERVICES Weekend Labor 04/06/ 531.57
I-858680 Weekend Labor 04/06/2025 R 4/29/2025 156981
252 4730-3030 OTHER PROFESSIONAL SERVICES Weekend Labor 04/06/ 178.13 1,483.52
O5100 Office of MNIT Services
I-W25030622 March Current Charges R 4/29/2025 156982
100 4200-3055 INFORMATION SYSTEM FEES March Current Charge 59.85 59.85
O5510 On Site Companies - OSSTC
I-0001873539 Portable Restrooms 4/14-5/9 R 4/29/2025 156983
100 4360-4030 PORTABLE TOILETS Portable Restrooms 4 276.72
I-0001877186 Porta/Lakeside 4/14-5/9 R 4/29/2025 156983
100 4360-4030 PORTABLE TOILETS Portable Restrooms 4 406.74
255 4350-4030 PORTABLE TOILETS Lake Side Park 4/14- 67.79 751.25
P1565 Dave Perkins Contracting, Inc.
I-13034 8471 Fairchild Water Srv Repai R 4/29/2025 156984
700 4823-5155 REPAIR, WATER SERVICE 8471 Fairchild Water 5,872.50 5,872.50
P3765 Petsmart
I-202504180161 Ace Dog Food R 4/29/2025 156985
100 4200-1600 OPERATING SUPPLIES Ace Dog Food 108.36 108.36
5/05/2025 10:22 AM A/P HISTORY CHECK REPORT PAGE: 11
VENDOR SET: 01 City of Mounds View
BANK: APBNK US Bank
DATE RANGE: 4/29/2025 THRU 4/29/2025
CHECK CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
P7010 Precision Driving Center of Mi
I-55521 4 Hour Program - Connie Allen R 4/29/2025 156986
252 4732-3030 OTHER PROFESSIONAL SERVICES 4 Hour Program - Con 30.00 30.00
P7281 Pro-Tec Design, Inc.
I-118630 PW Office Remodel R 4/29/2025 156987
480 4470-7050 CONSTRUCTION PW Office Remodel 1,311.50 1,311.50
R3002 Ramsey County
I-EMCOM-012376 March County Fleet Support Fee R 4/29/2025 156988
100 4200-5100 REPAIRS, COMPUTERS March County Fleet S 137.28
I-EMCOM-012391 March Fleet Support R 4/29/2025 156988
700 4823-3100 TELEPHONE March Fleet Support 7.28
730 4823-3100 TELEPHONE March Fleet Support 7.28
745 4415-3100 TELEPHONE March Fleet Support 7.28
I-EMCOM-012406 March 911 Dispatch R 4/29/2025 156988
100 4200-3050 DISPATCHING - CONTRACTUAL March 911 Dispatch 5,884.75
I-EMCOM-012423 March CAD R 4/29/2025 156988
100 4200-3050 DISPATCHING - CONTRACTUAL March CAD 884.25 6,928.12
S4350 Brian Schultes
I-202504180162 K9 Grizz Boarding R 4/29/2025 156989
100 4200-3080 VETERINARY SERVICES K9 Grizz Boarding 365.29 365.29
S9010 Surplus Services
I-20041844 PW Meeting Room Chair/Table R 4/29/2025 156990
100 4460-1600 OPERATING SUPPLIES PW Meeting Room Chai 205.00 205.00
S9020 SUSA
I-202504180157 PW membership R 4/29/2025 156991
100 4410-3610 MEMBERSHIPS PW membership 125.00 125.00
S9550 Peter Szurek
I-202504230165 Clothing and Boot R 4/29/2025 156992
100 4410-2400 UNIFORM & CLOTHING Clothing and Boot 394.96 394.96
T1357 Terminix
I-76117640 Pest Control - PW R 4/29/2025 156993
100 4460-3030 OTHER PROFESSIONAL SERVICES Pest Control - PW 63.60 63.60
T5000 Toll Gas & Welding Supply
I-00106119643 Propane & Welding Gas R 4/29/2025 156994
700 4823-1600 OPERATING SUPPLIES Propane & Welding Ga 81.65
I-0040210216 Propane - Water Distribution R 4/29/2025 156994
700 4823-1600 OPERATING SUPPLIES Propane - Water Dist 27.28 108.93
5/05/2025 10:22 AM A/P HISTORY CHECK REPORT PAGE: 12
VENDOR SET: 01 City of Mounds View
BANK: APBNK US Bank
DATE RANGE: 4/29/2025 THRU 4/29/2025
CHECK CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
T6022 Trane U.S. Inc.
I-315299972 CH 2nd Quarter Maintenance R 4/29/2025 156995
100 4460-3030 OTHER PROFESSIONAL SERVICES CH 2nd Quarter Maint 3,157.50
I-315299973 MVCC Q2 Maintenance R 4/29/2025 156995
252 4350-5130 REPAIRS, EQUIPMENT MVCC Q2 Maintenance 3,778.50 6,936.00
T6100 Tri State Bobcat
I-A47439 PW # 708 & 430 Filters & Fluid R 4/29/2025 156996
700 4823-1220 SUPPLIES, VEHICLES PW # 708 Filters & F 605.78
100 4465-1230 SUPPLIES, EQUIPMENT PW #430 Filters & Fl 605.79
I-A47939 PW #315 CV Shafts, Brakes, Oil R 4/29/2025 156996
100 4360-1220 SUPPLIES, VEHICLES PW #315 CV Shafts, B 894.68 2,106.25
T7125 Tyler Technologies, Inc.
C-025-496423 Fixed Assets cancellation R 4/29/2025 156997
100 4150-5130 REPAIRS, EQUIPMENT Fixed Assets cancell 314.60CR
700 4820-5130 REPAIRS, EQUIPMENT Fixed Assets cancell 235.95CR
730 4820-5130 REPAIRS, EQUIPMENT Fixed Assets cancell 235.95CR
I-025-497664 Water meter sync issue R 4/29/2025 156997
700 4823-7030 EQUIPMENT Water meter sync iss 145.00
I-025-498915 AR module proj mgmt R 4/29/2025 156997
100 4150-5130 REPAIRS, EQUIPMENT AR module proj mgmt 250.00
I-025-504828 AR module & 2025 maint R 4/29/2025 156997
100 4150-5130 REPAIRS, EQUIPMENT AR module & 2025 mai 6,050.00
100 4150-5130 REPAIRS, EQUIPMENT AR module & 2025 mai 453.89
700 4820-5130 REPAIRS, EQUIPMENT AR module & 2025 mai 340.43
730 4820-5130 REPAIRS, EQUIPMENT AR module & 2025 mai 340.43 6,793.25
T7170 1-800-Got Junk?
I-06802672 Abatement 8391 Spring Lake Roa R 4/29/2025 156998
100 4180-3030 OTHER PROFESSIONAL SERVICES Abatement 8391 Sprin 189.00 189.00
U5626 Upper Cut Tree Services
I-6314 Silver View Park Tree Removal R 4/29/2025 156999
100 4380-3520 TREE REMOVAL Silver View Park Tre 4,800.00
I-6348 7588 Groveland Ave - Boulevard R 4/29/2025 156999
100 4380-3520 TREE REMOVAL 7588 Groveland Ave - 275.00 5,075.00
V4105 Verizon Wireless
I-6109320962 Cell Phones 03/24-04/23 R 4/29/2025 157000
100 4180-3100 TELEPHONE Cell Phones 03/24-04 129.17
100 4200-3100 TELEPHONE Cell Phones 03/24-04 1,121.56
100 4360-3100 TELEPHONE Cell Phones 03/24-04 129.17
100 4410-3100 TELEPHONE Cell Phones 03/24-04 170.56
100 4460-3100 TELEPHONE Cell Phones 03/24-04 64.30
100 4465-3100 TELEPHONE Cell Phones 03/24-04 41.39
100 4470-3100 TELEPHONE Cell Phones 03/24-04 41.39
252 4350-3100 TELEPHONE Cell Phones 03/24-04 298.94
5/05/2025 10:22 AM A/P HISTORY CHECK REPORT PAGE: 13
VENDOR SET: 01 City of Mounds View
BANK: APBNK US Bank
DATE RANGE: 4/29/2025 THRU 4/29/2025
CHECK CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
V4105 Verizon Wireless CONT
I-6109320962 Cell Phones 03/24-04/23 R 4/29/2025 157000
700 4823-3100 TELEPHONE Cell Phones 03/24-04 259.22
730 4823-3100 TELEPHONE Cell Phones 03/24-04 219.21
745 4415-3100 TELEPHONE Cell Phones 03/24-04 117.79 2,592.70
V5000 Viking Automatic Sprinkler Co.
I-1025-F413412 CH Alarm Inspection R 4/29/2025 157001
100 4460-3030 OTHER PROFESSIONAL SERVICES CH Alarm Inspection 545.00
I-1025-F413413 MVCC Fire Alarm Inspection R 4/29/2025 157001
252 4350-3030 OTHER PROFESSIONAL SERVICES MVCC Fire Alarm Insp 705.00
I-1025-F413414 Groveland Fire Alarm Inspectio R 4/29/2025 157001
100 4360-3030 OTHER PROFESSIONAL SERVICES Groveland Fire Alarm 385.00
I-1025-F413415 Lambert Fire Alarm Inspection R 4/29/2025 157001
100 4360-3030 OTHER PROFESSIONAL SERVICES Lambert Fire Alarm I 545.00
I-1025-F413416 PW Fire Alarm Testing R 4/29/2025 157001
100 4460-3030 OTHER PROFESSIONAL SERVICES PW Fire Alarm Testin 385.00
I-1025-F413417 Well #3 Fire Alarm Inspection R 4/29/2025 157001
700 4823-5130 REPAIRS, EQUIPMENT Well #3 Fire Alarm I 385.00
I-1025-F413451 CH Sprinkler Inspection R 4/29/2025 157001
100 4460-3030 OTHER PROFESSIONAL SERVICES CH Sprinkler Inspect 445.00
I-1025-F413452 MVCC Sprinkler Inspection R 4/29/2025 157001
252 4350-3030 OTHER PROFESSIONAL SERVICES MVCC Sprinkler Inspe 680.00
I-1025-F413453 Groveland Sprinkler Inspection R 4/29/2025 157001
100 4360-3030 OTHER PROFESSIONAL SERVICES Groveland Sprinkler 445.00
I-1025-F413454 Lambert Sprinkler Inspection R 4/29/2025 157001
100 4360-3030 OTHER PROFESSIONAL SERVICES Lambert Sprinkler In 445.00
I-1025-F413455 PW Sprinkler Inspection R 4/29/2025 157001
100 4460-3030 OTHER PROFESSIONAL SERVICES PW Sprinkler Inspect 785.00
I-1025-F413456 Hodges Sprinkler Inspection R 4/29/2025 157001
100 4360-3030 OTHER PROFESSIONAL SERVICES Hodges Sprinkler Ins 445.00
I-1025-F413457 Well #3 Sprinkler Inspection R 4/29/2025 157001
700 4823-5130 REPAIRS, EQUIPMENT Well #3 Sprinkler In 445.00 6,640.00
W1602 Water Conservation Service, In
I-14955 Leak location 2195 Pinewood Rd R 4/29/2025 157004
700 4823-5150 REPAIRS, UTILITY Leak location 2195 P 383.30 383.30
W5275 White Cap, L.P.
I-50030864652 Submersible Pump R 4/29/2025 157005
700 4823-1250 SUPPLIES, UTILITIES Submersible Pump 383.16 383.16
B4750 Robert Bialozynski
I-202504280167 Water Efficiency grant R 4/29/2025 157006
700 4820-3900 GRANT MATCH Water Efficiency gra 500.00 500.00
5/05/2025 10:22 AM A/P HISTORY CHECK REPORT PAGE: 14
VENDOR SET: 01 City of Mounds View
BANK: APBNK US Bank
DATE RANGE: 4/29/2025 THRU 4/29/2025
CHECK CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
* * T O T A L S * * NO INVOICE AMOUNT DISCOUNTS CHECK AMOUNT
REGULAR CHECKS: 70 136,801.23 0.00 136,801.23
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: 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 2008 ACC LIFE INS PAYABLE 176.00
100 2014 ACCRUED INSURANCE PAYABLE 8,669.18
100 2015 RETIREE INS PREM PAYABLE 1,295.98
100 2320 DEPOSIT PAYABLE 3,372.80
100 3195 HOTEL-MOTEL TAX 1,069.23
100 4110-3030 OTHER PROFESSIONAL SERVICES 1,880.00
100 4150-3030 OTHER PROFESSIONAL SERVICES 2,039.00
100 4150-5130 REPAIRS, EQUIPMENT 6,439.29
100 4160-1600 OPERATING SUPPLIES 318.57
100 4160-3010 GENERAL LEGAL SERVICES 8,217.21
100 4160-3030 OTHER PROFESSIONAL SERVICES 45.00
100 4160-5100 REPAIRS, COMPUTERS 13,224.00
100 4180-3030 OTHER PROFESSIONAL SERVICES 882.00
100 4180-3100 TELEPHONE 129.17
100 4200-1230 SUPPLIES, EQUIPMENT 640.00
100 4200-1600 OPERATING SUPPLIES 108.36
100 4200-1700 MOTOR FUELS & LUBRICANTS 321.70
100 4200-3050 DISPATCHING - CONTRACTUAL 6,769.00
100 4200-3055 INFORMATION SYSTEM FEES 59.85
100 4200-3080 VETERINARY SERVICES 365.29
100 4200-3100 TELEPHONE 1,121.56
100 4200-3630 TRAINING & CONFERENCES 370.96
100 4200-5100 REPAIRS, COMPUTERS 7,225.28
100 4200-5130 REPAIRS, EQUIPMENT 40.00
100 4360-1210 SUPPLIES, BUILDING & GROUNDS 11,544.00
100 4360-1220 SUPPLIES, VEHICLES 894.68
100 4360-1600 OPERATING SUPPLIES 1,222.80
100 4360-2400 UNIFORM & CLOTHING 60.70
100 4360-2410 MAINTENANCE;MATS,TOWELS,MOPS,E 105.75
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Item No: 5C
Meeting Date:05/12/2025
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 10100, Authorizing the Purchase of One
Rowland Emergency Squad Storage Box and Drawer
System.
Introduction:
The Police Department is due to upgrade our storage capabilities and organization in
our police patrol squad SUVs.
Discussion:
The department is requesting the purchase of one Rowland emergency squad storage
box and drawer system. The police department currently does not have an adequate
storage and organizational system in our patrol SUVs. In order to continue to upgrade
equipment along with keeping officers safe, it is necessary to have safe and functional
storage and organization in the truck of the squad SUVs. The storage and drawer
system will be utilized to keep necessary safety equipment secured and organized. This
system will also keep officers safe by safely securing vital equipment without it being
loose in the trunk.
The total purchasing cost for the purchase of one Rowland emergency squad storage
box and drawer system is $6,127.50 from Account 480-4200-1230 (2023 Public Safety
Aid).
Recommendation:
Staff recommends authorizing the purchase of one Rowland emergency squad storage
box and drawer system.
Respectfully Submitted,
__________________
Ben Zender
Chief of Police
RESOLUTION NO. 10100
CITY OF MOUNDS VIEW
COUNTY OF RAMSEY
STATE OF MINNESOTA
AUTHORIZING THE PURCHASE OF ONE ROWLAND EMERGENCY SQUAD
STORAGE BOX AND DRAWER SYSTEM
WHEREAS, Rowland Emergency and Specialty Vehicles has the storage and
organizational box and drawer system that fits the needs of the police department, and;
WHEREAS, staff has reviewed employee feedback and officers have requested
updated storage and organizational equipment, and;
WHEREAS, the Mounds View Police Department is due to upgrade our storage
capabilities and organization in our police patrol squad SUVs, and;
WHEREAS, the storage and drawer system will be utilized to keep necessary
safety equipment secured and organized, and;
WHEREAS, the system will also keep officers safe by safely securing vital
equipment without it being loose in the trunk, and;
WHEREAS, the purchase of the storage box and drawer system is necessary to
keep officers safe and needed to secure vital police equipment.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of
Mounds View, Ramsey County, Minnesota to authorize the purchase of one Rowland
emergency squad storage box and drawer system. totaling $ 6,127.50 from Account
480-4200-1230 (2023 Public Safety Aid).
Adopted this 12th day of May 2025.
____________________________________
Zach Lindstrom, Mayor
ATTEST:
____________________________________
Nyle Zikmund, City Administrator
(seal)
Item No. 06A
Meeting Date May 12, 2025
Type of Business: Presentation
Administrator Review: _____ City of Mounds View Staff Report
To: Honorable Mayor and City Council
From: Gayle Bauman, Finance Director
Item Title/Subject: LB Carlson 2024 audit presentation
INTRODUCTION The 2024 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 LB Carlson. 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 2024 Financial Report and
Audit Results.
ATTACHMENTS A. Management Report
B. Annual Comprehensive Financial Report
C. Special Purpose Audit Report
Respectfully Submitted,
Gayle Bauman, Finance Director
Management Report
for
City of Mounds View, Minnesota
December 31, 2024
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To the City Council and Management
City of Mounds View, Minnesota
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, 2024. 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.
Respectfully submitted,
LB CARLSON, LLP
Minneapolis, Minnesota
April 28, 2025
IB CARLSON
605 US Highway 169 N, Suite 650, M1nneapol1s, MN 55441
763.535.8150 I www.lbcarlson.com
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-1-
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, 2024. 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, 2024:
• 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 two findings based on our testing of the City’s compliance with Minnesota laws and
regulations.
o We noted that 2 of 40 disbursements tested were not paid within the 35-day period as
required by Minnesota Statutes § 471.425, Subd. 2.
o The City did not obtain the required certificate Form IC134 or a Contractor’s
Withholding Affidavit for one contract completed during fiscal 2024 prior to making the
final payment as required by Minnesota Statutes § 270C.66.
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.
-2-
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 compensated absences will be paid out over
the course of employment or 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 t hem 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.
-3-
MANAGEMENT REPRESENTATIONS
We have requested certain representations from management that are included in the management
representation letter dated April 28, 2025.
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 supplement the basic financial
statements. Our procedures consisted of inquiries of management regarding the methods of preparing the
information and comparing the information for consistency with management ’s responses to our
inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic
financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on
the RSI.
We were engaged to report on the 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.
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-4-
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 2022 fiscal year (the most recent comparative state-wide data available), local ad valorem
property tax levies provided 44.1 percent of the total governmental fund revenues for cities over 2,500 in
population, and 35.2 percent for cities under 2,500 in population. Total property taxes levied by all
Minnesota cities for taxes payable in 2024 increased 7.5 percent compared to the prior year, and
7.7 percent for taxes payable in 2025.
The taxable net tax capacity value of property in Minnesota cities increased about 8.4 percent for the 2024
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 2024 were based on assessed
market values as of January 1, 2023), 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 11.5 percent for taxes payable in 2023 and 4.1 percent for
taxes payable in 2024. The following graph shows the City’s changes in estimated market value over the
past 10 years:
$–
$200,000,000
$400,000,000
$600,000,000
$800,000,000
$1,000,000,000
$1,200,000,000
$1,400,000,000
$1,600,000,000
$1,800,000,000
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Estimated Market Value
-5-
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 10.6 percent and 4.8 percent for taxes payable in
2023 and 2024, respectively.
The following graph shows the City’s change in tax capacities over the past 10 years:
$–
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Total Taxable Tax Capacity
The following table presents the average tax rates applied to city residents for each of the last three levy
years:
Rates expressed as a percentage of net tax capacity
2022 2023 2024
Average tax rate
City 35.2 33.9 34.9
County 48.1 44.9 45.4
School 23.4 18.4 16.5
Special taxing 9.9 8.7 9.0
Total 116.6 105.9 105.8
City of
Mounds View
The average tax rate remained similar to the prior year. Increases in property valuations impacted the
change in the average tax rate.
-6-
GOVERNMENTAL FUND BALANCES
The following table summarizes the changes in the fund balances of the City’s governmental funds during
the year ended December 31, 2024, presented both by fund balance classification and by fund:
2024 2023 Change
Fund balances of governmental funds
Total by classification
Nonspendable 56,081$ –$ 56,081$
Restricted 2,637,373 2,254,010 383,363
Assigned 12,427,329 9,876,213 2,551,116
Unassigned 4,309,823 5,528,190 (1,218,367)
Total governmental funds 19,430,606$ 17,658,413$ 1,772,193$
Total by fund
General 8,076,660$ 8,551,350$ (474,690)$
Economic Development Authority
Special Revenue 1,439,985 1,429,697 10,288
Community Center Special Revenue 252,932 318,133 (65,201)
TIF District No. 5 Special Revenue 55,397 45,226 10,171
Vehicle and Equipment Capital Projects 2,867,094 2,557,036 310,058
Special Projects Capital Projects 3,632,306 2,691,259 941,047
Street Improvement Capital Projects 2,216,511 1,286,625 929,886
Nonmajor 889,721 779,087 110,634
Total governmental funds 19,430,606$ 17,658,413$ 1,772,193$
as of December 31,
Governmental Funds Change in Fund Balance
Fund Balance
In total, the fund balances of the City’s governmental funds increased by $1,772,193. This increase in
fund balances was largely assigned by year-end for future spending as identified by management and the
City Council. Furthermore, unassigned fund balance in the General Fund was also assigned for
compensated absences and other purposes.
-7-
GOVERNMENTAL FUNDS REVENUE
The following table presents the per capita revenue of the City’s governmental funds for the past
three years, along with state-wide averages.
We have included the most recent comparative state-wide averages available from the Office of the State
Auditor to provide a benchmark for interpreting the City’s data. The amounts received from the typical
major sources of governmental fund revenue will naturally vary between cities based on factors such as a
city’s stage of development, location, size and density of its population, property values, services it
provides, and other attributes. It will also differ from year -to-year, due to the effect of inflation and
changes in its operation. Also, certain data in these tables may be classified differently than how they
appear in the City’s financial statements in order to be more comparable to the state-wide information,
particularly in separating capital expenditures from current expenditures.
We have designed this section of our management report using per capita data in order to better identify
unique or unusual trends and activities of the City. We intend for this type of comparative and trend
information to complement, rather than duplicate, information in the MD&A. An inherent difficulty in
presenting per capita information is the accuracy of the population count, which for most years is based
on estimates.
Year 2022 2023 2024
Population 2,500–10,000 10,000–20,000 20,000–100,000 12,965 13,111 13,111
Property taxes 586$ 549$ 584$ 468$ 494$ 522$
Tax increments 37 38 46 145 136 150
Franchise and other taxes 56 72 58 79 74 60
Special assessments 51 34 50 2 2 2
Licenses and permits 43 47 55 29 20 24
Intergovernmental revenues 400 381 223 203 214 174
Charges for services 154 116 137 37 59 58
Other 32 7 (21) 17 104 121
Total revenue 1,359$ 1,244$ 1,132$ 980$ 1,103$ 1,111$
December 31, 2022
State-Wide
Governmental Funds Revenue per Capita
With State-Wide Averages by Population Class
City of Mounds View
The City’s governmental funds revenue for 2024 was $14,564,163, an increase of $115,442 from the prior
year. On a per capita basis, the City received $1,111 in governmental funds revenue for 2024, an increase
of $8 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 increase in tax
increments from growth in property valuations was offset by an equal reduction in franchise and other
taxes. Intergovernmental revenues are down compared to the prior year, due to the end of certain
pandemic-related appropriations. The increase in other sources was largely from the fees generated from a
new conduit debt issue approved in the current year.
-8-
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
comparative state-wide averages, are presented in the following table:
Year 2022 2023 2024
Population 2,500–10,000 10,000–20,000 20,000–100,000 12,965 13,111 13,111
Current
General government 172$ 145$ 126$ 105$ 125$ 126$
Public safety 343 312 347 329 316 342
Streets and highways 163 167 120 59 61 65
Culture and recreation 121 137 117 129 153 159
All other 86 88 92 198 268 197
Total current 885 849 802 820 923 889
Capital outlay
and construction 509 446 346 208 224 89
Debt service
Principal 163 133 117 30 28 26
Interest and fiscal 43 40 32 12 11 10
Total debt service 206 173 149 42 39 36
Total expenditures 1,600$ 1,468$ 1,297$ 1,070$ 1,186$ 1,014$
December 31, 2022
State-Wide
Governmental Funds Expenditures per Capita
With State-Wide Averages by Population Class
City of Mounds View
Total expenditures in the City’s governmental funds for 2024 were $13,302,958, a decrease of $2,243,456
from the prior year. On a per capita basis, the City expended a total of $1,014 in 2024, a decrease of
$172 from the previous year.
The decrease in current spending in the “all other” category was largely caused by elevated economic
development payments made in TIF District No. 5 in the prior year. The amount of street project spending
was down significantly compared to the prior year, accounting for the reduction in expenditures for
capital outlay and construction.
-9-
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.
$–
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
$9,000,000
$10,000,000
$11,000,000
$12,000,000
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
General Fund Financial Position
Year Ended December 31,
Fund Balance Cash Balance Revenue
The City’s General Fund cash and investments balance at December 31, 2024, was $8,320,693, a decrease
of $353,595 from the previous year. Total fund balance at year-end was $8,076,660, a decrease of
$474,690 from the prior year, as compared to the final budget that projected a decrease of $2,028,440.
The City Council approved significant transfers from the General Fund 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 61.0 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 of $4,309,823 at the end of the 2024 fiscal year represents
50.6 percent of annual expenditures based on 2024 levels.
-
-10-
GENERAL FUND REVENUES
The following graph reflects the City’s General Fund revenue sources for 2024 compared to budget:
Taxes Licenses and
Permits Intergovernmental
Charges
for
Services
Other
Actual $6,540,898 $311,342 $1,670,105 $196,401 $1,423,180
Budget $6,634,425 $289,522 $1,406,577 $156,285 $476,353
$–
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
General Fund Revenue –Budget and Actual
General Fund revenues totaled $10,141,926 for 2024, which was $1,178,764 (13.2 percent) more than
budget. Intergovernmental revenues exceeded projected amounts by $263,528, due to conservative
budgeting for local government aid from the state. Other sources exceeded budget by $946,827, largely
due to conservative estimates anticipated for investment earnings, conduit debt fees, and 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 64.5 percent of General
Fund revenues in 2024.
Taxes Intergovernmental All Other
2020 $5,417,372 $2,419,722 $862,607
2021 $5,624,335 $2,078,190 $673,274
2022 $5,900,858 $2,068,959 $350,118
2023 $6,276,379 $1,725,979 $1,623,617
2024 $6,540,898 $1,670,105 $1,930,923
$–
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
General Fund Revenue by Source
Year Ended December 31,
Total General Fund revenues for 2024 were $515,951 (5.4 percent) more than last year. Taxes increased
by $264,519, due to an increase in the approved tax levy. Intergovernmental revenue was $55,874 less
than last year, with a decrease in federal funding available to the City in 2024. Remaining revenue
sources of the General Fund were $307,306 more than 2023, with an increase in investment earnings and
additional funding from conduit debt fees in the current year.
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-11-
GENERAL FUND EXPENDITURES
The following graph illustrates the components of General Fund spending for 2024 compared to budget:
General
Government Public Safety Streets and
Highways
Culture and
Recreation Other
Actual $1,625,663 $4,414,211 $850,535 $801,692 $825,809
Budget $1,583,012 $4,691,376 $899,306 $775,588 $936,307
$–
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
General Fund Expenditures –Budget and Actual
General Fund expenditures for 2024 totaled $8,517,910, which was $367,679 (4.1 percent) under budget.
Open positions in public safety and community development made up a majority of the under spending
compared to budget.
The following graph presents the City’s General Fund expenditures by function for the last five years:
General
Government Public Safety Streets and
Highways
Culture and
Recreation All Other
2020 $1,154,540 $3,729,664 $677,281 $560,297 $827,374
2021 $1,264,919 $3,925,336 $642,661 $550,106 $684,141
2022 $1,362,444 $4,237,524 $730,270 $596,586 $790,207
2023 $1,620,010 $4,091,768 $794,777 $849,663 $823,063
2024 $1,625,663 $4,414,211 $850,535 $801,692 $825,809
$–
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
$4,500,000
$5,000,000
General Fund Expenditures by Function
Year Ended December 31,
Total General Fund expenditures for 2024 were $338,629 (4.1 percent) more than the previous year. The
increase was largely found in public safety, which was up by $322,443. The increase was anticipated in
the budget with success filling some more of the open positions compared to last year.
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-12-
ENTERPRISE FUNDS OVERVIEW
The City maintains several enterprise funds to account for services the City provides that are financed
primarily through fees charged to those utilizing the services. This section of the report provides you with
an overview of the financial trends and activities of the City’s enterprise funds, which include the Water,
Sewer, Storm Water, and Street Light Funds.
ENTERPRISE FUNDS FINANCIAL POSITION
The following table summarizes the changes in the financial position of the City’s enterprise funds during
the year ended December 31, 2024, presented both by classification and by fund:
2024 2023 Change
Net position of enterprise funds
Total by classification
Net investment in capital assets 9,456,028$ 7,617,563$ 1,838,465$
Unrestricted 3,430,415 5,088,544 (1,658,129)
Total enterprise funds 12,886,443$ 12,706,107$ 180,336$
Total by fund
Water 4,331,311$ 4,627,101$ (295,790)$
Sewer 4,876,713 4,630,230 246,483
Storm Water 3,598,240 3,363,021 235,219
Street Light 80,179 85,755 (5,576)
Total enterprise funds 12,886,443$ 12,706,107$ 180,336$
Enterprise Funds Change in Financial Position
Net Position
as of December 31,
In total, the net position of the City’s enterprise funds increased by $180,336 during the year ended
December 31, 2024. The City’s ongoing investment in water, sewer, and storm water infrastructure
contributed to the increase in net investment in capital assets, while reducing unrestricted net position.
-13-
WATER FUND
At December 31, 2024, the Water Fund had a cash deficit of ($988,894) net of interfund loans and total
net position of $4,331,311. Of this net position total, $5,269,219 is the net investment in capital assets,
while ($937,908) is unrestricted (deficit unrestricted balance). The following graph shows the financial
position of the Water Fund over the past 10 years:
$(2,000,000)
$(1,000,000)
$–
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Water Fund Financial Position
Year Ended December 31,
Cash, Net of Interfund Loans Total Net Position Operating Revenue
The following graph shows the operating results of the Water Fund over the last 10 years:
$–
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Water Fund Operating Results
Year Ended December 31,
Operating Expenses Operating Revenue
During fiscal 2024, the Water Fund reported an operating income of $57,847, compared to an operating
income of $115,903 in fiscal 2023. 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 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. The City has continued to invest in water infrastructure by using interfund loans, resulting in a
deficit net cash position for this individual utility fund.
-
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-14-
SEWER FUND
At December 31, 2024, the Sewer Fund had a cash balance of $1,957,228 and total net position of
$4,876,713. Of this net position total, $2,576,955 is the investment in capital assets, while $2,299,758 is
unrestricted. The following graph shows the financial position of the Sanitary Sewer Fund over the past
10 years:
$–
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Sewer Fund Financial Position
Year Ended December 31,
Cash, Net of Interfund Loans Total Net Position Operating Revenue
The following graph shows the operating results of the Sanitary Sewer Fund for the last 10 years:
$–
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Sewer Fund Operating Results
Year Ended December 31,
MCES Costs 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 2024, the Sewer Fund reported
operating income of $303,496, compared to an operating income of $213,288 in fiscal 2023. The increase
in user rates 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.
-
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-15-
STORM WATER FUND
At December 31, 2024, the Storm Water Fund had a cash balance of $1,987,211 and total net position of
$3,598,240. Of this net position total, $1,609,854 is the investment in capital assets, while $1,988,386 is
unrestricted. The following graph shows the financial position of the Storm Water Fund over the past
10 years:
$–
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Storm Water Fund Financial Position
Year Ended December 31,
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:
$–
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Storm Water Fund Operating Results
Year Ended December 31,
Operating Expenses Operating Revenue
The Storm Water Fund maintains a healthy financial position. During fiscal 2024, the Storm Water Fund
reported an operating income of $87,526, compared to an operating income of $64,864 in fiscal 2023. The
increase in utility rates 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.
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-16-
STREET LIGHT FUND
At December 31, 2024, the Street Light Fund had a cash balance of $58,637 and total net position of
$80,179, all of which is unrestricted. The following graph shows the financial position of the Street Light
Fund over the past 10 years:
$–
$25,000
$50,000
$75,000
$100,000
$125,000
$150,000
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Street Light Fund Financial Position
Year Ended December 31,
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:
$–
$40,000
$80,000
$120,000
$160,000
$200,000
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Street Light Fund Operating Results
Year Ended December 31,
Operating Expenses Operating Revenue
During fiscal 2024, the Street Light Fund reported an operating loss of $5,369, compared to an operating
loss of $6,548 in fiscal 2023. A modest increase in revenues and slight reduction in spending accounted
for the change in operating results compared to the prior year.
The decrease in cash in 2020, presented in the top table, was largely due to the City’s decision to pay off a
lease to save on future interest costs. Operating expenses in 2015 exceeded amounts in other years
presented, largely due to energy saving improvements completed that year.
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-17-
GOVERNMENT-WIDE FINANCIAL STATEMENTS
In addition to fund-based information, the current reporting model for governmental entities also requires
the inclusion of two government-wide financial statements designed to present a clear picture of the City
as a single, unified entity. These government-wide financial statements provide information on the total
cost of delivering services, including capital assets and long-term liabilities.
STATEMENT OF NET POSITION
The Statement of Net Position essentially tells you what the City owns and owes at a given point in time,
the last day of the fiscal year. Theoretically, net position represents the resources the City has leftover to
use for providing services after its debts are settled. However, those resources are not always in spendable
form, or there may be restrictions on how some of those resources can be used. Therefore, net position is
divided into three components: net investment in capital assets, restricted, and unrestricted.
The following table presents the components of the City’s net position as of December 31, 2024 and
2023, for governmental activities and business-type activities:
2024 2023 Change
Net position
Governmental activities
Net investment in capital assets 33,174,862$ 34,807,488$ (1,632,626)$
Restricted 2,589,059 2,199,073 389,986
Unrestricted 11,541,168 10,249,996 1,291,172
Total governmental activities 47,305,089 47,256,557 48,532
Business-type activities
Net investment in capital assets 9,456,028 7,617,563 1,838,465
Unrestricted 3,430,415 5,088,544 (1,658,129)
Total business-type activities 12,886,443 12,706,107 180,336
Total net position 60,191,532$ 59,962,664$ 228,868$
As of December 31,
The City’s total net position at December 31, 2024 was $228,868 more than the previous year.
Governmental activities net position increased by $48,532. The increase was primarily in the unrestricted
portion of net position as presented in the table above. The net investment in capital assets was down in
the current year, as depreciation exceeded the amount of capital asset additions in fiscal 2024.
Business-type activities net position increased by $180,336. The change in the net investment in capital
assets portion of net position is consistent with our earlier discussion for enterprise funds with an increase
in water, sewer, and storm water infrastructure assets using unrestricted resources.
At the end of the current fiscal year, the City is able to present positive balances in all categories of net
position, both for the government as a whole, as well as for its separate governmental and business -type
activities. The same situation held true for the prior fiscal year.
-18-
STATEMENT OF ACTIVITIES
The Statement of Activities tracks the City’s yearly revenues and expenses, as well as any other
transactions that increase or reduce total net position. These amounts represent the full cost of providing
services. The Statement of Activities provides a more comprehensive measure than just the amount of
cash that changed hands, as reflected in the fund-based financial statements. This statement includes the
cost of supplies used, depreciation of long-lived capital assets, and other accrual-based expenses.
The following table presents the change in the net position of the City for the years ended December 31,
2024 and 2023:
2023
Program
Expenses Revenues Net Change Net Change
Net (expense) revenue
Governmental activities
General government 1,853,807$ 750,949$ (1,102,858)$ (1,293,373)$
Public safety 4,979,213 590,672 (4,388,541) (3,828,086)
Streets and highways 2,816,934 864,932 (1,952,002) (2,187,551)
Sanitation 34,184 28,172 (6,012) (4,009)
Culture and recreation 2,676,308 646,703 (2,029,605) (2,006,022)
Economic development 2,564,689 416,680 (2,148,009) (3,160,716)
Interest and fiscal charges 132,604 – (132,604) (143,240)
Business-type activities
Water 1,559,896 1,422,765 (137,131) 51,691
Sewer 1,894,691 2,198,187 303,496 283,993
Storm water 392,471 595,147 202,676 64,864
Street light 124,131 118,762 (5,369) (6,548)
19,028,928$ 7,632,969$ (11,395,959) (12,228,997)
General revenues
Taxes 9,646,039 9,306,827
General grants and contributions 1,028,306 1,104,742
Other general revenues – 10,090
Investment earnings 950,482 1,022,250
11,624,827 11,443,909
228,868 (785,088)
Net position – beginning 59,962,664 60,747,752
Net position – ending 60,191,532$ 59,962,664$
2024
Total
Change in net position
Total general revenues
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. A decrease in economic development spending contributed to
the bottom-line change when compared to the prior year.
-19-
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. 102, CERTAIN RISK DISCLOSURES
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 disclosures should
also include any actions taken by the government to mitigate the risk.
The requirements of this statement are effective for fiscal years beginning after June 15, 2024, and all
reporting periods thereafter. Earlier application is encouraged.
GASB STATEMENT NO. 103, FINANCIAL REPORTING MODEL IMPROVEMENTS
The objective of this statement is to improve key components of the financial reporting model to enhance
its effectiveness in providing information that is essential for decision making and assessing a
government’s accountability. This statement also addresses certain application issues.
This statement continues the requirement that the basic financial statements be preceded by
management’s discussion and analysis (MD&A), which is presented as required supplementary
information (RSI). This statement requires that the information presented in MD&A be limited to the
related topics discussed in five sections: (1) Overview of the Financial Statements, (2) Financial
Summary, (3) Detailed Analyses, (4) Significant Capital Asset and Long-Term Financing Activity, and
(5) Currently Known Facts, Decisions, or Conditions. Furthermore, this statement stresses that the
detailed analyses should explain why balances and results of operations changed rather than simply
presenting the amounts or percentages by which they changed. In addition, this statement continues the
requirement that information included in MD&A distinguish between that of the primary government and
its discretely presented component units.
This statement defines unusual or infrequent items as transactions and other events that are either unusual
in nature or infrequent in occurrence, and requires governments to display the inflows and outflows
related to each unusual or infrequent item separately.
-20-
This statement requires that the proprietary fund statement of revenues, expenses, and changes in fund net
position continue to distinguish between operating and nonoperating revenues and expenses. In addition
to the subtotals currently required in a proprietary fund statement of revenues, expenses, and changes in
fund net position, this statement requires that a subtotal for operating income (loss) and noncapital
subsidies be presented before reporting other nonoperating revenues and expenses.
This statement requires governments to present each major component unit separately in the reporting
entity’s statement of net position and statement of activities if it does not reduce the readability of the
statements. If the readability of those statements would be reduced, combining statements of major
component units should be presented after the fund financial statements.
This statement requires governments to present budgetary comparison information using a single method
of communication—RSI. Governments also are required to present (1) variances between original and
final budget amounts and (2) variances between final budget and actual amounts. An explanation of
significant variances is required to be presented in the notes to RSI.
The requirements of this statement are effective for fiscal years beginning after June 15, 2025, and all
reporting periods thereafter. Earlier application is encouraged.
GASB STATEMENT NO. 104, DISCLOSURE OF CERTAIN CAPITAL ASSETS
The objective of this statement is to provide users of government financial statements with essential
information about certain types of capital assets.
This statement requires certain types of capital assets to be disclosed separately in the capital assets note
disclosures required by GASB Statement No. 34. Lease assets recognized in accordance with Statement
No. 87, Leases, and intangible right-to-use assets recognized in accordance with Statement No. 94,
Public-Private and Public-Public Partnerships and Availability Payment Arrangements, should be
disclosed separately by major class of underlying asset in the capital assets note disclosures. Subscription
assets recognized in accordance with Statement No. 96, Subscription-Based Information Technology
Arrangements, also should be separately disclosed. In addition, this statement requires intangible assets
other than those three types to be disclosed separately by major class.
This statement also requires additional disclosures for capital assets held for sale. A capital asset is
considered held for sale if (a) the government has decided to pursue the sale of the capital asset and (b) it
is probable that the sale will be finalized within one year of the financial statement date. Governments
should consider relevant factors to evaluate the likelihood of the capital asset being sold within the
established time frame. Capital assets held for sale are required to be evaluated each reporting period.
Governments should disclose (1) the ending balance of capital assets held for sale, with separate
disclosure for historical cost and accumulated depreciation by major class of asset, and (2) the carrying
amount of debt for which the capital assets held for sale are pledged as collateral for each major class of
asset.
The requirements of this statement are effective for fiscal years beginning after June 15, 2025, and all
reporting periods thereafter. Earlier application is encouraged.
CITY OF MOUNDS VIEW
RAMSEY COUNTY, MINNESOTA
Special Purpose Audit Reports
Year Ended
December 31, 2024
THIS PAGE INTENTIONALLY LEFT BLANK
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 3–4
Schedule of Findings and Responses 5–7
Table of Contents
CITY OF MOUNDS VIEW
Special Purpose Audit Reports
Year Ended December 31, 2024
RAMSEY COUNTY, MINNESOTA
THIS PAGE INTENTIONALLY LEFT BLANK
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INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL
OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS
BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN
ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
To the 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, 2024, 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 28, 2025.
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 2024-001 that we consider to be a material
weakness.
(continued)
lB CARLSON
605 US Highway 169 N, Suite 650, M 1nneapol 1s, MN 55441
763.535.8150 I www.lbcarlson com
-2-
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.
Respectfully submitted,
LB CARLSON, LLP
Minneapolis, Minnesota
April 28, 2025 c1-n'~?'1
-3-
INDEPENDENT AUDITOR’S REPORT
ON MINNESOTA LEGAL COMPLIANCE
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, 2024, 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 28, 2025.
MINNESOTA LEGAL COMPLIANCE
In connection with our audit, we noted that the City failed to comply with provisions of the claims and
disbursements section and the contracting – bid laws 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 findings
2024-002 and 2024-003. 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 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 RESPONSES TO FINDINGS
Government Auditing Standards requires the auditor to perform limited procedures on the City’s
responses to the legal compliance findings identified in our audit and described in the accompanying
Schedule of Findings and Responses. The City’s responses were not subjected to the other auditing
procedures applied in the audit of the financial statements and, accordingly, we express no opinion on the
responses.
(continued)
lB CARLSON
605 US Highway 169 N, Suite 650, M 1nneapol 1s, MN 55441
763.535.8150 I www.lbcarlson com
-4-
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.
Respectfully submitted,
LB CARLSON, LLP
Minneapolis, Minnesota
April 28, 2025
CITY OF MOUNDS VIEW
Schedule of Findings and Responses
Year Ended December 31, 2024
-5-
A. FINANCIAL STATEMENT FINDINGS
MATERIAL WEAKNESS IN INTERNAL CONTROL OVER FINANCIAL REPORTING
2024-001 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.
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.
CITY OF MOUNDS VIEW
Schedule of Findings and Responses (continued)
Year Ended December 31, 2024
-6-
B. MINNESOTA LEGAL COMPLIANCE FINDINGS
2024-002 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, 2 of 40 disbursements
were not paid within the statutory time limit.
Questioned Costs – Not applicable.
Context – Of the disbursements tested, 2 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.
CITY OF MOUNDS VIEW
Schedule of Findings and Responses (continued)
Year Ended December 31, 2024
-7-
C. MINNESOTA LEGAL COMPLIANCE FINDINGS (CONTINUED)
2024-003 Withholding Affidavit
Criteria – Minnesota Statutes § 270C.66.
Condition – Before making final settlement with any contractor under a contract requiring
the employment of employees for wages by said contractor or subcontractors, the City must
obtain a certificate by the Commissioner of Revenue that the contractor or subcontractor has
complied with the withholding requirements of Minnesota Statutes § 270C.66 (either a
Commissioner of Revenue Form IC134 or a Contractor’s Withholding Affidavit). The City
did not obtain the required certificate for one contract completed during fiscal 2024.
Questioned Costs – Not applicable.
Context – One of two contracts tested was not in compliance.
Repeat Finding – This is a current year finding.
Cause – This was an oversight by city personnel.
Effect – The City did not obtain the required documentation of either a Commissioner of
Revenue Form IC134 or a Contractor’s Withholding Affidavit prior to making the final
payment.
Recommendation – We recommend that the City review contract payment procedures in
place to ensure future compliance with this statute.
Management Response – There is no disagreement with the audit finding. The City will
review requirements with appropriate staff to assure the planned controls are being followed
and the required Commissioner of Revenue Form IC134 or a Contractor’s Withholding
Affidavit are obtained prior to making the final payment.
National Public Works Week Proclamation
May 18–24, 2025
“People, Purpose, Presence”
WHEREAS, public works professionals focus on infrastructure, facilities, and services that are of vital
importance to sustainable and resilient communities and to public health, high quality of life, and well-
being of the people of the City of Mounds View; and,
WHEREAS, these infrastructure, facilities, and services could not be provided without the dedicated
efforts of public works professionals, who are engineers, managers, and employees at all levels of
government and the private sector, who are responsible for rebuilding, improving, and protecting our
nation’s transportation, water supply, water treatment and solid waste systems, public buildings, and
other structures and facilities essential for our citizens; and,
WHEREAS, it is in the public interest for the citizens, civic leaders, and children in Mounds View to
gain knowledge of and maintain an ongoing interest and understanding of the importance of public
works and public works programs in their respective communities; and,
WHEREAS, the year 2025 marks the 65th annual National Public Works Week sponsored by the
American Public Works Association/Canadian Public Works Association be it now,
RESOLVED, I, Zach Lindstrom, do hereby designate the week of May 18–24, 2025, as National
Public Works Week. I urge all citizens to join with representatives of the American Public Works
Association and government agencies in activities, events, and ceremonies designed to pay tribute to
our public works professionals, engineers, managers, and employees and to recognize the
substantial contributions they make to protecting our national health, safety, and advancing quality of
life for all.
IN WITNESS WHEREOF, I have hereunto set my hand and caused the Seal of the State (to be
affixed), at the City of Mounds View, this 12th day of May 2025.
(SEAL) Zach Lindstrom, Mayor
THIS PAGE INTENTIONALLY LEFT BLANK
Item No: 07B
Meeting Date: May 7, 2025
Type of Business: Council Business
City Administrator Review: NA
City of Mounds View Staff Report
To: Honorable Mayor and Mounds View City Council
From: Phil Carlson, AICP, Stantec, City Planner
Item Title/Subject: Introduction and First Reading of Ordinance 1042 Amending the
Mounds View Zoning Code on Standards Relating to Accessory
Dwelling Units
Introduction:
1. Owner Occupancy Requirement:
• According to § 160.087 (A) Accessory Buildings for R-1 (Single-Family Residential
District) District, the code currently does not have language regarding the
requirement for owner occupancy. This requirement is proposed to be included in
the zoning code along with a restrictive covenant recorded against the property
that shall be filled and submitted by the owner. This needs to be submitted before
the Certificate of Occupancy for the ADU is issued.
2. Exterior Modifications:
• According to § 160.087 Accessory dwelling units (I) (internal) for R-1 (Single-
Family Residential District) District, the City does not allow any exterior
modifications to the existing home, excluding doors and windows. This poses
challenges and removes the flexibility of converting a principal structure to an ADU
later on. The proposed language is to include interior modifications and exterior
modifications under certain conditions. Exterior modifications to ADUs are
permitted such that they do not alter the detached nature of the ADU and
seamlessly integrate with the primary residence, ensuring the ADU remains part
of the existing structure.
The Mounds View Planning Commission reviewed the proposed rezoning and adopted Resolution
1182-25 recommending City Council approval.
Recommendation:
Staff recommends conducting the introduction and first reading of Ordinance 1042 by motion.
Respectfully submitted,
______________________
Phil Carlson, AICP
City Planner
Attachment(s): Ordinance 1042
Restrictive Covenant
MolJN]jl\J:W
ORDINANCE 1042
CITY OF MOUNDS VIEW
COUNTY OF RAMSEY
STATE OF MINNESOTA
AN ORDINANCE AMENDING THE MOUNDS VIEW ZONING CODE
ON STANDARDS RELATING TO ACCESSORY DWELLING UNITS
The City of Mounds View Ordains:
Section 1. Background; authority.
1.01. The city of Mounds View (“City”) has adopted a zoning ordinance pursuant to the
authority granted by the Municipal Planning Act. M.S. §§ 462.351 to 462.365,
inclusive, as they may be amended from time to time.
1.02. Sections 160.450 and 160.451 of the Mounds View Zoning Ordinance detail the
process and requirements for amending the zoning code.
Section 2. The City Council of the City of Mounds View hereby amends Title XV: Land
Usage, Section 160.087 (I)(1) to read as follows:
(I) Accessory dwelling unit (internal).
(1) One accessory dwelling unit (ADU) may be located on a lot occupied by
a single-family home (principal dwelling). The lot must comply with minimum
dimensional standards. The accessory dwelling unit shall be located within
the existing single-family home and shall not require any exterior
modifications to the existing home, excluding doors and windows and may
include interior modifications and exterior modification such that they do not
alter the detached nature of the ADU and it seamlessly integrates with the
primary residence ensuring the ADU remains part of the existing structure;
Section 3. The City Council of the City of Mounds View hereby amends Title XV: Land
Usage, Section 160.087 (I) to add a paragraph (10) to read as follows:
(I) Accessory dwelling unit (internal).
. . .
(10) Prior to the issuance of Certificate of Occupancy for the ADU, at least
one of the units must be occupied by the owner and a restrictive covenant must
be submitted for review by the City Attorney and recorded against the property.
Section 4. In accordance with Section 3.07 of the City Charter, City staff shall have the
following summary printed in the official City newspaper in lieu of the complete
ordinance:
On May 26, 2025, the City Council adopted Ordinance 1042 amending the
Mounds View Zoning Code on Standards Relating to Accessory Dwelling Units
A printed copy of the ordinance is available for inspection during regular business
hours at Mounds View City Hall and is available online at the City’s website
located at www.moundsviewmn.org
Section 5. This ordinance shall take effect and be in force 30 days from and after its
passage and publication.
Introduction and First Reading by the Mounds View City Council on May 12, 2025.
Second Reading and Adoption by the Mounds View City Council on May 27, 2025
Publication Date: May 30, 2025.
__________________________
Zach Lindstrom, Mayor
Attest:
__________________________
Nyle Zikmund, City Administrator
(SEAL)
1
HOMEOWNER DECLARATION OF LAND USE COVENANTS, CONDITIONS AND
RESTRICTIONS FOR ESTABLISHMENT OF AN ACCESSORY DWELLING UNIT
IN THE CITY OF MOUNDS VIEW, MINNESOTA
This Homeowner Declaration of Land Use Covenants, Conditions, and Restrictions for Establishment
of an Accessory Dwelling Unit (“Declaration”) is made this ____________ day of___________, 20___, by
__________________________________, and __________________________________ (“Declarant”).
Recitals
WHEREAS, Declarant is the owner in fee simple or in equity of that real property located at
__________________________________, Mounds View, Ramsey County, Minnesota, and legally described on
Exhibit A (the “Property”), and
WHEREAS, Declarant desires to establish on the Property an accessory dwelling unit (“ADU”) as defined,
permitted, and regulated under Mounds View City Code § 160.087, as amended from time to time (the
“Code”); and
WHEREAS, Declarant understands and agrees that the ADU on the Property shall only be occupied in
compliance with the restrictions and requirements of the Code and this Declaration;
Declarant, in consideration of the benefits to be derived by Declarant in obtaining a building or
zoning permit from the City of Mounds View (“City”) for construction and occupancy of the ADU on the
Property, and other good and valuable consideration, hereby agrees as follows:
1. Declarant hereby declares that the Property shall be held, occupied, improved, transferred, sold,
leased, and conveyed, subject to the covenants, conditions, and restrictions as set forth herein in perpetuity,
which covenants, conditions, and restrictions shall be binding upon all persons acquiring, owning or
occupying any interest in the Property.
2. This Declaration shall run with the land and shall insure to the benefit of the respective parties and
their grantees, successors, heirs, assigns, and representatives.
3. The ADU shall be designed, constructed, used, and occupied only in full compliance with the
standards and conditions of the Code including § 160.087, a current copy of which is attached hereto as
Exhibit B and made a part of this Declaration.
4. The ADU or the principal dwelling unit on the Property shall at all times be occupied as the
permanent and principal residence of the fee simple or equitable owner(s) of record of the Property, and
the Declarant shall not use the Property for commercial or speculative purposes, and the Property shall not
be used by any tenants of the Property for the foregoing purposes.
--■
2
5. Upon the failure to fully comply with the requirements of paragraphs 3 and 4, above, the non-
compliant unit(s) shall be vacated within 30 days or another reasonable time as ordered by the City. The
non-compliant unit(s) shall remain vacant and unoccupied until the failure is cured and City gives written
notice of compliance to the owner(s) of the Property.
6. The City is the representative of the general public and all other persons or entities also benefited
by the covenants, conditions and restrictions set forth in this Declaration insofar as the enforcement,
construction, interpretation, amendment, release and termination of such covenants, conditions and
restrictions are concerned. The provisions of this Declaration cannot be amended, terminated, or released
except by way of an instrument in writing duly executed by the City.
7. In the event of a violation or an attempted violation of any of the covenants, conditions and
restrictions set forth in this Declaration, the City may institute and prosecute any proceedings at law or in
equity to abate, prevent or enjoin such violation, or to specifically enforce the covenants, conditions and
restrictions, or to recover monetary damages caused by such violation or attempted violation. No delay in
enforcing the provisions of said covenants, conditions and restrictions as to any breach or violation shall
impair, damage or waive the right to enforce the same, or to obtain relief against or recover for the
continuation or repetition of such breach or violation, or any similar breach or violation thereof at any later
time or times. The City shall be entitled to recover its reasonable attorneys’ fees, costs and expenses in
bringing any proceedings or legal actions under this Declaration.
3
8. This Declaration shall be governed and interpreted by the laws of the State of Minnesota.
IN WITNESS WHEREOF, _______________ _______ and _______________ ____ have executed this
Declaration this _____ day of ____________________, 2_____.
_____________________________ _____________________________
Signature Print name
STATE OF MINNESOTA )
) ss.
COUNTY OF RAMSEY )
This instrument was acknowledged before me this __________ day of _______________ 20___ by
_________________, (a single person)(married to ____________), Declarant.
Notary Public
_____________________________ _____________________________
Signature Print name
STATE OF MINNESOTA )
) ss.
COUNTY OF RAMSEY )
This instrument was acknowledged before me this __________ day of _______________ 20___ by
_________________, (a single person)(married to ____________), Declarant.
Notary Public
THIS INSTRUMENT WAS DRAFTED BY:
[Owner name] [owner address]
Mounds View, MN 55432
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4
Exhibit A
Legal Description of Property.
________________________________________________________________________________________________________________
________________________________________________________________________________________________________________
________________________________________________________________________________________________________________
________________________________________________________________________________________________________________
_________________
PID No. _______________________
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5
Exhibit B
[ADU Ordinance}