HomeMy WebLinkAbout2018-06-25 City Council Meeting Packet
AGENDA
MAPLEWOOD CITY COUNCIL
7:00 P.M. Monday,June 25, 2018
Maplewood City Hall–Council Chambers
Meeting No.12-18
A.CALL TO ORDER
B.PLEDGE OF ALLEGIANCE
C.ROLL CALL
Mayor’s Address on Protocol:
“Welcome to the meeting of the Maplewood City Council. It isour desire to keep
all discussions civil as we work through difficult issues tonight. If you are here for
a Public Hearing or to address the City Council, please familiarize yourself with
the Policies and Procedures and Rules of Civility, which are located near the
entrance. Sign in with the City Clerk before addressing the council. At the podium
pleasestate your name and address clearly for the record. All
comments/questions shall be posedto the Mayor and Council. The Mayor will
thendirect staff, as appropriate, to answer questions or respond to comments.”
D.APPROVAL OF AGENDA
E.APPROVAL OF MINUTES
1.June 11,2018,City Council WorkshopMinutes
2.June 11,2018,City Council Meeting Minutes
F.APPOINTMENTS AND PRESENTATIONS
1.Administrative Presentations
a.Council Calendar Update
2.Council Presentations
3.Presentation of the 2017 Comprehensive Annual Financial Report (CAFR)
G.CONSENT AGENDA –Items on the Consent Agenda are considered routine and non-
controversial and are approved by one motion of the council. If a councilmember
requests additional information or wants to make a comment regarding an item, the vote
should be held until the questions or comments are made then the single vote should be
taken. If a councilmember objectsto an item it should be removed and acted upon as a
separate item.
1.Approval of Claims
2.Approval to Maintain Statutory Tort Liability Limits
3.Urban Agriculture Ordinance Summary(4 votes)
4.Resolution to Conduct Off-Site Gambling for the White Bear Avenue Business
Association at the Ramsey County Fair
5.Temporary Lawful Gambling –Local Permit for Associated General Contractors of
Minnesota at Keller Golf Course, 2166 Maplewood Drive
6.Amended 2018 Pay Rates Resolution for Temporary/Seasonal and Casual Part-
Time Employees
H.PUBLIC HEARINGS
1.Public Input on Changes to Gas & Electric Franchise Fees
I.UNFINISHED BUSINESS
1.Resolution Adopting Revised Assessment Roll, Farrell-Ferndale Area Street
Improvements,City Project 17-18
J.NEW BUSINESS
1.Beebe Meadows, SVK Development, LLC, 2135 Larpenteur Avenue
a.Comprehensive Plan Amendment (4 votes)
b.Zoning Map Amendment
c.Preliminary Plat
2.Repeal of Coin-Operated Amusement Devices Ordinance
3.Maplewood Fire Relief Association
a.Special Legislation
b.Settlement Agreement –Intent to Close Pursuant to Minnesota Statutes
§13D.05, subd. 3(b), Attorney-Client Privilege
K.AWARD OF BIDS
None
L.ADJOURNMENT
Sign language interpreters for hearing impaired persons are available for public hearings upon
request. The request for this must be made at least 96 hours in advance. Please call the City Clerk’s
Office at 651.249.2000to make arrangements. Assisted Listening Devices are also available. Please
check with the City Clerk for availability.
RULES OF CIVILITY FOR THE CITY COUNCIL, BOARDS, COMMISSIONS AND OUR COMMUNITY
Following are rules of civility the City of Maplewood expects of everyone appearing at Council
Meetings -elected officials, staff and citizens. It is hoped that by following these simple rules, everyone’s
opinions can be heard and understood in a reasonablemanner. We appreciate the fact that when
appearing at Council meetings, it is understood that everyone will follow these principles:
Speak only for yourself, not for other councilmembers or citizens -unless specifically tasked by
your colleagues to speak for the group or for citizens in the form of a petition.
Show respect during comments and/or discussions, listen actively and do not interrupt or talk
amongst each other.
Be respectful of the process, keeping order and decorum. Do not be critical ofcouncilmembers,
staff or others in public.
Be respectful of each other’s time keeping remarks brief, to the point and non-repetitive.
E1
MINUTES
MAPLEWOOD CITY COUNCIL
MANAGER WORKSHOP
5:30P.M. Monday, June 11, 2018
Maplewood City Hall – Council Chambers
A.CALL TO ORDER
A meeting of the City Council was held atMaplewood City Hall –Council Chambersand
was called to order at 5:34 p.m.by MayorSlawik.
B.ROLL CALL
Nora Slawik, MayorPresent
Bryan Smith, Acting MayorAbsent
Marylee Abrams, CouncilmemberPresent
Kathleen Juenemann, CouncilmemberPresent
Tou Xiong,CouncilmemberPresent
C.APPROVAL OF AGENDA
Councilmember Xiongmovedto approve the agenda as submitted.
Seconded by CouncilmemberAbramsAyes – Mayor Slawik, Council
Members Abrams,
Juenemann and Xiong
The motion passed.
D.UNFINISHED BUSINESS
None
E.NEW BUSINESS
1.Wilder Foundation Presentation
Assisstant City Manager/HR Director Funk introduced the presentation. Lindsay Turner
and Julie Atella with Wilder Foundation addressed the council to give the presentation.
The Councilrequested the motion for this item be put on the City Council meeting agenda
under Consent for action.
2.Eastside MnDOT Project Review
City Manager Coleman introduced the staff report. Adam Josephson, Metro East Area
Manager with MnDOT addressed the council to give the Eastside MnDOT Project Review.
F.ADJOURNMENT
Mayor Slawikadjourned the meeting at 6:56 p.m.
June 11,2018
1
City Council Workshop Minutes
Packet Page Number 1 of 441
E2
MINUTES
MAPLEWOOD CITY COUNCIL
7:00 P.M. Monday,June 11, 2018
Maplewood City Hall – Council Chambers
Meeting No.11-18
A.CALL TO ORDER
A meeting of the City Council was held atthe Maplewood City Hall – Council Chambers
and was called to order at7:05 byMayor Slawik.
Mayor Slawik highlighted the Rice-Larpenteur Project event that took placelast week.
Councilmember Juenemann gave additional information about the project.
B.PLEDGE OF ALLEGIANCE
Annie and Grace Gabriel led the council in the pledge of allegiance.
C.ROLL CALL
Nora Slawik, MayorPresent
Bryan Smith, Acting MayorPresent
Marylee Abrams, CouncilmemberPresent
Kathleen Juenemann, CouncilmemberPresent
Tou Xiong, CouncilmemberPresent
D.APPROVAL OF AGENDA
The following itemwasadded to the agenda under Consent:
Approval to accept agenda item E1 Wilder Foundation Report from the City Council
Workshop Meeting.
The following items wereadded to the agenda under Appointments and Presentations,
Council Presentations:
Nicole Guzman from Bruentrup Farm
City’s YouTube Videos
Kid City Event
CouncilmemberXiong moved to approve the agenda as amended.
Seconded by CouncilmemberSmith Ayes – All
The motion passed.
E.APPROVAL OF MINUTES
1.May 29, 2018 City Council Workshop Minutes
CouncilmemberAbrams moved to approve the May 29, 2018 City Council Workshop
June 11, 20181
City Council Meeting Minutes
Packet Page Number 2 of 441
E2
Minutesas submitted.
Seconded by Councilmember JuenemannAyes – Council Members Abrams,
Juenemann and Smith
Abstain – Mayor Slawik,
Councilmember Xiong
The motion passed.
2.May 29, 2018 City Council Meeting Minutes
Change she to City Manager under F2 Grateful Resident Email on page 2.
Councilmember Juenemann moved to approve the May 29, 2018 City Council Meeting
Minutesasamended.
Seconded by Councilmember SmithAyes – Council Members Abrams,
Juenemann, Smith and
Xiong
Abstain – Mayor Slawik
The motion passed.
F.APPOINTMENTS AND PRESENTATIONS
1.Administrative Presentations
a.Council Calendar Update
City Manager Coleman gave the update to the council calendar. Councilmember
Abramssuggestedstaff look into a tree program beaddto a future agenda.
Councilmember Smith requested the City’s permit fee structure be looked at.
2.Council Presentations
Nicole Guzman from Bruentrup Farm
Councilmember Juenemannreported that Nicole Guzman, Director at Bruentrup Farm
and Historical Preservation Society is leavingher position.
City’s YouTube Videos
Councilmember Abrams reported on a YouTube video she saw online about the Spent
Lime Filter to improve water quality in Wakefield Lake. Communications Manager
Sheeran gave additional information about the video.
Kid City Event
Mayor Slawikreportedon Kid City eventsthat were published in the June 2018 edition of
th
Maplewood Living. She also noted the information on the July 4event in Hazelwood
Park.
June 11, 20182
City Council Meeting Minutes
Packet Page Number 3 of 441
E2
3.Presentation of Lifesaving Awards – Police Department
Public Safety Director Nadeau addressed the council to give the staff reportand
presented the Lifesaving Awards to:
Citizens David Woodward and Amanda Carr
White Bear Lake Police Officers Bridget Mace and John Saumweber
Maplewood Police Officers Alesia Metry and Tony Gabriel
Maplewood Fire Captain Bob Peterson
Maplewood Firefighters/Paramedics Rochelle Hawthorne, Jodi Halweg, Andrew Bauman
Maplewood Firefighter/EMT Charles Crummy
Karen Conway, wife of Kelly Conway addressed the council toexpress the family’s
gratitude.
G.CONSENT AGENDA
Councilmember Juenemann moved to approve agenda items G1-G4.
Seconded by CouncilmemberAbramsAyes – All
The motion passed.
1.Approval of Claims
Councilmember Juenemannmoved to approve the approval of claims.
ACCOUNTS PAYABLE:
$ 697,095.44 Checks # 101669 thru #101705
dated 05/29/18
$ 611,960.90 Disbursements via debits to checking account
dated 05/21/18 thru 05/25/18
$ 568,756.42 Checks #101707 thru #101728
dated 6/05/18
$ 297,681.06 Disbursements via debits to checking account
dated 05/29/18 thru 06/01/18
$ 2,175,493.82 Total Accounts Payable
PAYROLL
$ 558,178.23 Payroll Checks and Direct Deposits dated 06/01/18
$ 2,101.26 Payroll Deduction check # 99103274 thru # 99103277dated 06/01/18
$ 560,279.49 Total Payroll
June 11, 20183
City Council Meeting Minutes
Packet Page Number 4 of 441
E2
$ 2,735,773.31 GRAND TOTAL
Seconded by CouncilmemberAbramsAyes – All
The motion passed.
2.Purchase of Construction Services for Maplewood Police Department
Bathroom Remodel Work, City Project 18-17
Councilmember Juenemannmoved to approvethe purchase of construction services for
the Maplewood Police Department Bathroom Remodel Work, City Project 18-17 and
direct the City Manager to enter into the contract with American Liberty Construction, in
the amount of $49,900.00.
Seconded by Councilmember AbramsAyes – All
The motion passed.
3.Purchase Additional Trash Carts for the Maplewood Trash Plan
Councilmember Juenemannmoved to approve the Purchase agreement with Otto
Environmental Systems N.A., Inc. for the purchase of 564 additional trash carts to be
used in the Maplewood Trash Program.
Seconded by Councilmember AbramsAyes – All
The motion passed.
4.Accept Wilder Foundation Report
Councilmember Juenemann moved to accept the Wilder Foundation report.
Seconded by Councilmember AbramsAyes – All
The motion passed.
H.PUBLIC HEARINGS
1.Farrell-Ferndale Area Improvements, City Project 17-18
a.Assessment Hearing, 7:00 p.m.
b.Resolution Adopting Assessment Roll
c.Resolution Receiving Bids and Awarding Construction Contract
City Manager Coleman introduced the staff report. Public Works Director Love gave
additional information about the report. City Engineer Jarosch gave the staff report.
Mayor Slawik opened the public hearing. The following people spoke:
1.Thomas Layer, 580 Farrell Street
June 11, 20184
City Council Meeting Minutes
Packet Page Number 5 of 441
E2
Mayor Slawik closed the public hearing.
CouncilmemberJuenemann moved to approve the Resolution Adopting Assessment
Roll for the Farrell-Ferndale Area Improvements, City Project 17-18.
Resolution18-06-1575
Adopting Assessment Roll
WHEREAS, pursuant to resolution passed by the City Council on May 29, 2018,
calling for a Public Hearing, the assessment roll for the Farrell-Ferndale AreaStreet
Improvements, City Project 17-18was presented in a Public Hearing, pursuant to
Minnesota Statutes, Chapter 429, and
WHEREAS, the following property owners have filed objections to their
assessments according to the requirements of Minnesota Statutes, Chapter 429,
summarized as follows:
None.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY
OF MAPLEWOOD, MINNESOTA:
1.Such proposed assessment, a copy of which is attached hereto and made a part
hereof, is hereby accepted and shall constitute the special assessment against
the lands named therein, and each tract of land therein included is hereby found
to be benefited by the proposed improvement in the amount of the assessment
levied against it.
2.That the City Engineer and City Clerk are hereby instructed to review the
objections received and report to the City Council at the regular meeting on June
25, 2018, as to their recommendations for adjustments.
3.The assessment roll for the Farrell-Ferndale AreaStreet Improvements as
amended, without those property owners’ assessments that have filed objections,
a copy of which is attached hereto and made a part hereof, is hereby adopted.
Said assessment roll shall constitute the special assessment against the lands
named therein, and each tract of land therein included is hereby found to be
benefited by the proposed improvement in the amount of the assessment levied
against it.
4.Such assessments shall be payable in equal annual installments extending over
a period of and 15years for residentialpropertiesand 8 years for commercial
properties, the first installments to be payable on or before the first Monday in
January 2019and shall bear interest at the rate of 5.0percent per annum from
the date of the adoption of this assessment resolution. To the first installment
shall be added interest on the entire assessment from the date of this resolution
until December31, 2018. To each subsequent installment when due shall be
added interest for one year on all unpaid installments.
5.The owner of any property so assessed may, at any time prior to certification of
the assessment to the county auditor, but no later than November 15, 2018, pay
June 11, 20185
City Council Meeting Minutes
Packet Page Number 6 of 441
E2
the whole of the assessment on such property, with interest accrued to the date
of the payment, to the city clerk, except that no interest shall be charged if the
entire assessment is paid within 30 days from the adoption of this resolution; and
they may, at any time after November 15, 2018, pay to the county auditor the
entire amount of the assessment remaining unpaid, with interest accrued to
December 31 of the year in which such payment is made. Such payment must be
made before November 15 or interest will be charged through December 31 of
the next succeeding year.
6.The City Engineer and City Clerk shall forthwith after November 15, 2018, but no
later than November 16, 2018, transmit a certified duplicate of this assessment to
the county auditor to be extended on the property tax lists of the county. Such
assessments shall be collected and paid over the same manner as other
municipal taxes.
Seconded by Councilmember AbramsAyes – All
The motion passed.
CouncilmemberJuenemann moved to approve the Resolution Receiving Bids and
Awarding Construction Contract for the Farrell-Ferndale Area Improvements, City
Project 17-18, to T.A. Schifsky and Sons, Inc.
Resolution18-06-1576
Receiving Bids and Awarding Construction Contract
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF
MAPLEWOOD, MINNESOTA that that the base bid of T.A. Schifsky and Sons, Inc. in
the amount of $5,221,903.32is the lowest responsible bid for the construction of Farrell-
FerndaleAreaStreetImprovements, and the Mayor and the City Manager are hereby
authorized and directed to enter into a contract with said bidder for and on behalf of the
City.
The Finance Director is hereby authorized to make the financial transfers
necessary to implement the financingplan for the project as previously approved by the
City Council.
Seconded by Councilmember AbramsAyes – All
The motion passed.
I.UNFINISHED BUSINESS
None
J.NEW BUSINESS
1.Joint Powers Agreement with the Valley Branch Watershed District for the
Joy Park Spent Lime Treatment System, City Project 16-37
City Manager Coleman introduced the report. Public Works Director Love gave the staff
June 11, 20186
City Council Meeting Minutes
Packet Page Number 7 of 441
E2
report.
CouncilmemberJuenemann moved to approve the Joint Powers Agreement with the
Valley Branch Watershed District and the City of North Saint Paul for the Joy Park Spent
Lime Treatment System, City Project 16-37. Minor revisions as approved by the City
Attorney are authorized as needed for the agreement.
Seconded by Councilmember AbramsAyes – All
The motion passed.
2.Family Auto Sales, 1065 Highway 36 East
a.Conditional Use Permit Resolution
b.Variance Resolution
City Manager Coleman introduced the report. Environmental Planner Finwall gave the
staff report. Commissioner Eads addressed the council to give the Planning
Commission report. Antonio Martinez, owner of Family Auto Sales address the council
to answer questions.
CouncilmemberSmith moved to approve the conditional use permit resolution which
outlines the conditions required to sell up to nine used motor vehicles within the Light
Manufacturing (M-1) zoning district at 1065 Highway 36 East.
Resolution18-06-1577
Conditional Use Permit Resolution
WHEREAS, Antonio Martinez, Family Auto Sales, has applied for a conditional use
permit for used motor vehicle salesat 1065 Highway 36.
WHEREAS, Sections 44-512 (5) of the city ordinances requires a conditional use
permit for used motor vehicle sales in the Light Manufacturing (M-1) zoning district.
WHEREAS, the conditional use permit is for the property at 1065 Highway 36.
WHEREAS, the legal description for the property is: Section 9, Town 29, Range 22;
Part Nly of Keller Pkwy of W 141 Ft Of E 491 Ft Of Sw 1/4 (subj To Hwy) In Sec 9 Tn 29 Rn
22.
WHEREAS, the property identification number for the property is 09-29-22-31-0002
WHEREAS, the history of this conditional use permit is as follows:
1. On May 15, 2018, the planning commission held a public hearing. The city staff
published a notice in the paper and sent notices to the surrounding property
owners. The planning commission gave everyone at the hearing a chance to
speak and present written statements. The planning commission also
considered the reports and recommendation of city staff. The planning
commission recommended that the city council approve this permit.
June 11, 20187
City Council Meeting Minutes
Packet Page Number 8 of 441
E2
2. On June 11, 2018, the city council considered reports and recommendations of the
city staff and planning commission.
NOW, THEREFORE, BE IT RESOLVED that the city councilapproved the above-
described conditional use permit, because:
1.The use would be located, designed, maintained, constructed and operated to be in
conformity with the City's Comprehensive Plan and Code of Ordinances.
2. The use would not change the existing or planned character of the surrounding
area.
3. The use would not depreciate property values.
4. The use would not involve any activity, process, materials, equipment or methods of
operation that would be dangerous, hazardous, detrimental, disturbing or cause a
nuisance to any person or property, because of excessive noise, glare, smoke, dust,
odor, fumes, water or air pollution, drainage, water run-off, vibration, general
unsightliness, electrical interference or other nuisances.
5. The use would generate only minimal vehicular traffic on local streets and would not
create traffic congestion or unsafe access on existing or proposed streets.
6. The use would be served by adequate public facilities and services, including
streets, police and fire protection, drainage structures, water and sewer systems,
schools and parks.
7. The use would not create excessive additional costs for public facilities or services.
8. The use would maximize the preservation of and incorporate the site's natural and
scenic features into the development design.
9. The use would cause minimal adverse environmental effects.
Approval is subject to the following conditions:
1.Used motor vehicles sales is limited to nine parking spaces on the south parking
lot.
2.Used motor vehicle sales is limited to Monday through Saturday, from 9 a.m. to 6
p.m.
3.Exterior improvements are limited to lighting and parking lot striping.
4.The applicant must submit a revised site plan which shows the required
accessible parking stalls.
5.The applicant must submit a revised lighting plan which shows the following
details:
a.The style of the wall pack lights.
June 11, 20188
City Council Meeting Minutes
Packet Page Number 9 of 441
E2
b.The style and height of the freestanding light.
c. A note on the plan that indicates the exterior lights on the north side of the
building will automatically shut off at 8 p.m.
6.The garage bay is to beused for detailing, vacuuming, waxing, windshield repair,
and minor repairs for inventory vehicles only.
7.The garage bay door must be closed when in use.
8.Test drives shall be limited to the frontage road with drives through the residential
neighborhood prohibited.
9.Vehicle deliveries and transport unloading shall be done on site and not along
public streets.
10.The applicant must obtain a building permit for interior improvements.
11.The applicant must obtain a Used Car Dealer business license.
12.Any signs shall be installed in accordance with the Maplewood Sign Ordinance.
The city council shall review this permit in one year.
Seconded by Councilmember AbramsAyes – Mayor Slawik, Council
Members Abrams, Smith
and Xiong
Nayes – Councilmember Juenemann
Themotion passed.
CouncilmemberSmith moved to approve the variance resolution which allows used
motor vehicle sales at 1065 Highway 36 East to be located closer than 350 feet to
property the City is planning for residential.
Resolution18-06-1578
VarianceResolution
WHEREAS, Antonio Martinez, Family Auto Sales, has applied for a variance to
allow for used motor vehicle sales to be located closer than 350 feet to property the City is
planning for residential.
WHEREAS, Sections 44-512 (5) of City ordinances requires that used motor
vehicles be located 350 feet from any property that the City isplanning for residential
use.
WHEREAS, the applicant’s proposed use would be 227 feet from the nearest
residential property the city is planning for residential use.
WHEREAS, this variance applies to the property at 1065 Highway 36.
WHEREAS, the legal description for the property is: Section 9, Town 29, Range 22;
June 11, 20189
City Council Meeting Minutes
Packet Page Number 10 of 441
E2
Part Nly of Keller Pkwy of W 141 Ft Of E 491 Ft Of Sw 1/4 (subj To Hwy) In Sec 9 Tn 29 Rn
22.
WHEREAS, the property identification number for the property is 09-29-22-31-0002
WHEREAS, the history of the variance is as follows:
1.The planning commission held a public hearing on May 15, 2018. City staff
published a notice in the Maplewood Review and sent notices to the surrounding
property owners as required by law. The planning commission gave everyone at
the hearing an opportunity to speak and present written statements. The council
also considered reports and recommendations from the city staff. The planning
commission recommended that the city council approve this variance.
2.On June 11, 2018, the city council considered the recommendations of city staff
and the planning commission and the testimony of persons present at the
meeting.
NOW, THEREFORE, BE IT RESOLVED that the city council approvedthe
above-described variances since:
1.The proposed variance would be in harmony with the intent of the ordinance.
With a 350 foot separation from a residential property, the city ordinance
attempts to buffer used motor vehicle sales activities from residents. In this case,
the sales would be located on the south parking lot,which is over 350 feet to
property the city is planning for residential.
2.The use would be consistent with the comprehensive plan since it is classified
commercial and used motor vehicle sales are a commercial activity.
There are practical difficulties in complying with the ordinance. The property is
closer than 350 feet to the nearest property the city is planning for residential, but
the used motor vehicle sales will take place on the south parking lot, further than
350 feet from residential.
Seconded by Councilmember AbramsAyes – All
The motion passed.
3.Urban Agriculture Ordinance Amendments
a.Animal Agriculture Ordinances
i.Keeping of Bees
ii.Keeping of Poultry
iii.Temporary Keeping of Goats and Sheep
iv.Aquaponics and Aquaculture in M1 and M2 Zone
b.Crop Agriculture Ordinances
i.Community and Market Gardens
ii.Front Yard Gardening and Permaculture
iii.Urban Farms
c.Direct to Consumer Sales Ordinance
June 11, 201810
City Council Meeting Minutes
Packet Page Number 11 of 441
E2
City Manager Coleman introduced the report. Environmental Planner Finwall gave the
presentation. Commissioner Eads gave the Planning Commission report.
Commissioner Palzer, Commissioner Okeson, Commissioner Miller addressed the
council to give the Environmental and Natural Resource Commission report.
Councilmember Xiong moved to approve the Keeping of Bees ordinance.
Ordinance 978
An Ordinance Allowing the Keeping of Bees
Section 1. This section amends the animal chapter to allow the keeping of bees as a
permitted use in all zoning districts.
Chapter 10 (Animals), Article XI (Bees)
Sec. 10-511.– Purpose
Promote the conservation, health, and diversity of bee pollinators through best practices
in the keeping of bees.
Sec. 10-512. Definitions
Beemeans a domestic honeybee of the species Apis mellifera
Beekeeper means a person who is responsible for the keeping of bees on a property.
Beekeeping means the keeping of bees in a hive.
Hivemeans a structure intended for the housing of a bee colony.
Sec. 10-513.– Beekeeping as an Accessory Use.
Beekeeping is permitted outright (in all zoning districts) as an accessory use.
Sec. 10-514. Nuisances.
Sec. 10-515.-Hive Regulations:
(1)Located at least five (5) feet from any property line with the front of the hive facing in
toward the property.
(2)Located at least ten (10) feet from a public sidewalk with the front of the hive facing
in toward the property.
(3)Located at least twenty-five (25) feet from a principal building on an adjoining lot.
Seconded by Councilmember JuenemannAyes – All
The motion passed.
Councilmember Juenemann moved to approve the Keeping of Poultry ordinancewith
60% neighborhood approval.
June 11, 201811
City Council Meeting Minutes
Packet Page Number 12 of 441
E2
Ordinance 979
An Ordinance Allowing the Keeping of Poultry in
All Zoning Districts
Section 1. This section amends the Maplewood Zoning Code to amend definitions for
livestock and poultry.
Sec. 44-6. Definitions.
Livestockmeans horses, cattle, mules, asses, goats, sheep, swine, buffalo, llamas,
ostriches, reptiles, genetic hybrids of the foregoing, and other living animals usually kept
for agriculture, husbandry, or the production of edible or salable byproducts. This
definition shall be expressly construed as having no application to the ownership or
disposition of poultry.
Poultrymeans domesticated birds in the order of Galliformes(excluding the genus
Meleagris) that serve as a source of eggs or meat.
Section 2. This section amends the Maplewood Zoning Code to allow the keeping of
poultry in the Single Dwelling Residential zoning districts with a permit.
Sec. 44-103. Prohibited uses.
The following uses are prohibited in the R-1 Residence district:
(1)The raising or handling of livestock or animals causing a nuisance, except for
licensed kennels.*
(2)Accessory buildings without an associated dwelling on the same premises.
(3)Commercial plant nurseries, commercial greenhouses, farms or any structure for
the sale of display of commercial products, when not on a property with a
residential use.
*Note: Change this section if the temporary keeping of goat/sheep ordinance is
approved.
Section 3. This section amends the Maplewood Zoning Code to allow the keeping of
poultry in the Rural Residential zoning districts with a permit.
Sec. 44-118. - Uses.
(3)Prohibited uses. The city prohibits the following uses in the R-1R zoning district:
(b)The raising or handling of livestock or animals causing a nuisance, except
for licensed kennels.*
*Note: Change this if the temporary keeping of goat/sheep ordinance is approved.
Section 4. This section amends the Maplewood Zoning Code to allow the keeping of
poultry in the Small-Lot Single-Dwelling zoning districts with a permit.
June 11, 201812
City Council Meeting Minutes
Packet Page Number 13 of 441
E2
Sec. 44-192. Uses.
(b)Prohibited uses.
(1)Accessory buildings without an associated dwelling on the same
premises.
(2)The raising or handling of livestock,poultryor animals causing a
nuisance, except for licensed kennels.
Section 5. This section adds language to the city’s Animal Ordinance (Chapter 10) to
address the permitting requirements for poultry in all zoning districts.
Chapter 10 (Animals), Article IX (Poultry)
Sec. 10-476. Definitions.
Brooding means the period of poultry growth when supplemental heat must be provided,
due to the bird’s inability to generate enough body heat.
Coop means the structure for the keeping or housing of poultry permitted by the
ordinance.
Exercise yard means a larger fenced area that provides space for exercise and foraging
for the birds when supervised.
Officer means any person designated by the city manager as an enforcement officer.
Poultry means domesticated birds in the order of Galliformes(excluding the genus
Meleagris) that serve as a source of eggs or meat.
Rooster means a male domesticated bird in the order of Galliformes.
Run means a fully enclosed and covered area attached to a coop where the
poultrychickenscan roam unsupervised.
Sec. 10-477. Purpose.
It is recognized that the ability to cultivate one’s own food is a sustainable activity that
can also be a rewarding past time. Therefore, it is the purpose and intent of this
ordinance to permit thekeeping and maintenance of poultry for egg and meat sources in
a clean and sanitary manner that is not a nuisance to or detrimental to the public health,
safety, and welfare of the community.
Sec. 10-478. Investigation and Enforcement.
Officers designated by the city manager shall have authority in the investigation and
enforcement of this article, and no person shall interfere with, hinder or molest any such
officer in the exercise of such powers. The officer shall make investigations as is
necessary and may grant, deny, or refuse to renew any application for permit, or
terminate an existing permit under this article.
June 11, 201813
City Council Meeting Minutes
Packet Page Number 14 of 441
E2
Sec. 10-479. Limitations for the keeping of poultry:
(a)Keeping of poultry is allowed in all zoning districts with a permit.
(b)Number of Poultry: Up to ten (10) poultry on any lot.
(c)Roosters: Roosters are prohibited.
(d)Slaughtering: Slaughtering of poultry on the property is prohibited.
(e)Coop Standards: A separate coop is required to house the poultry. Coops must
be constructed and maintained to meet the following minimum standards:
(1)Located in the rear or side yard.
(2)Setback at least five (5) feet from the rear or side property lines.
(3)Interior floor space – four (4) square feet per bird.
(4)Interior height – adequate room to allow access for cleaning and
maintenance.
(5)Doors – one (1) door to allow humans to access the coop and one (1) for
birds (if above ground level, must also provide a stable ramp).
(6)Windows – one (1) square foot window per ten (10) square feet floor
space. Windows must be able to open for ventilation.
(7)Climate control – adequate ventilation and/or insulation to maintain the
coop temperature between 32 – 85 degrees Farenheit.
(8)Nest boxes – one (1) box per every three (3) birds.
(9)Roosts – shall be sufficient for the number of birds in the coop.
(10)Rodent proof – coop construction and materials must be adequate to
prevent access by rodents.
(11)Coops shall be constructed and maintained in a workmanlike manner.
(f)Poultry Run: A run or exercise yard is required.
(1)Runs must be constructed and maintained to meet the following minimum
standards:
a)Location: rear or side yard.
b)Size: Ten (10) square feet per bird, if access to a fenced exercise
yard is also available; sixteen (16) square feet per bird, if access
to an exercise yard is not available. If the coop is elevated two (2)
June 11, 201814
City Council Meeting Minutes
Packet Page Number 15 of 441
E2
feet so the poultry can access the space beneath, that area may
count as a portion of the minimum run footprint.
c)Height: Adequate room to allow access for cleaning and
maintenance.
1)Gate: One gate to allow human access to the run.
2)Cover: Adequate to keep poultry in and predators out.
3)Substrate: Composed of material that can be easily raked
or regularly replaced to reduce odor and flies.
(2)Exercise Yards: Exercise yards must be fenced and is required if the run
does not provide at least sixteen (16) square feet per bird. Exercise
yards must provide a minimum of one-hundred seventy-four (174) square
feet per bird.
(g)Prohibited Storage of Poultry:
(1)Poultry must not be housed in a residential house or commercial building.
(2)Poultry must not be housed in an attached or detached garage, exceptfor
brooding purposes only.
(h)Unsanitary Conditions: All premises on which poultry are kept or maintained
shall be kept clean from filth, garbage, and any substances which attract rodents.
The coop and its surrounding must be cleaned frequently enough to control odor.
Manure shall not be allowed to accumulate in a way that causes an unsanitary
condition or causes odors detectible on another property. Failure to comply with
these conditions may result in the officer removing poultry from the premises
and/or revoking a poultry permit.
(i)Food Storage: All grain and food stored for the use of the poultry on a premise
with a poultry permit shall be kept in a rodent proof container.
(j)Nuisances: Poultry shall not be kept in such a manner as to constitute a
nuisance to the occupants of adjacent property.
(k)Disposal: Dead poultry must be disposed of according to the Minnesota Board of
Animal Health rules which require poultry carcasses to be disposed of as soon as
possible after death, usually within forty-eight (48) to seventy-two (72) hours.
Legal forms of poultry carcass disposal include burial, off-site incineration or
rendering, or composting.
Sec. 10-480. Permit
(1)Permit required.
The officershall grant apermitfor poultry afterthe applicant has obtainedthe
written consent of60 percentofthe owners or occupants of privately or
publicly owned real estate that are located adjacent(i.e., sharing property lines)
June 11, 201815
City Council Meeting Minutes
Packet Page Number 16 of 441
E2
on the outer boundaries of the premises for which the permitis being requested,
or in the alternative, proof that the applicant’s property lines are one hundred fifty
(150)feet or more from any house or business.
Where an adjacent property consists of a multiple dwelling or multi-tenant
property, the applicant need obtain only the written consent of the owner or
manager, or other person in charge of the building. Such written consent shall
be required on the initial application and as often thereafter as the officer deems
necessary.
(2)Application.
Any person desiring a permit required under the provisions of this article shall
make written application to the city clerk upon a form prescribed by and
containing such information as required by the city clerk and officer. Among
other things, the application shall contain the following information:
(a)A description of the real property upon which it is desired to keep the
poultry.
(b)The genus and number of poultry to be maintained on the premises.
(c)A site plan of the property showing the location and size of the proposed
poultry coop and run, setbacks from the poultry coop to property lines and
surrounding buildings (including houses and buildings on adjacent lots),
and the location, style, and height of fencing proposed to contain the
poultry in a run or exercise area. Portable coops and cages are allowed,
but portable locations must be included with the site plan.
(d)Statements that the applicant will at all times keep the poultry in
accordance with all of the conditions prescribed by the officer, or
modification thereof, and that failure to obey such conditions will
constitute a violation of the provisions of this chapter and grounds for
cancellation of the permit.
(e)Such other and further information as may be required by the officer.
(3)Permit conditions.
If granted, the permit shall be issued by the city clerk and officer and shall state
the conditions, if any, imposed upon the permitted for the keeping of poultry
under this permit. The permit shall specify the restrictions, limitations, conditions
and prohibitions which the officer deems reasonably necessary to protect any
person or neighboring use from unsanitary conditions, unreasonable noise or
odors, or annoyance, or to protect the public health and safety. Such permit may
be modified from time to time or revoked by the officer for failure to conform to
such restrictions, limitations, prohibitions. Such modification or revocation shall
be effective after ten (10) days following the mailing of written notice thereof by
certified mail to the person or persons keeping or maintain such poultry.
(4)Violations.
June 11, 201816
City Council Meeting Minutes
Packet Page Number 17 of 441
E2
(a)Any person violating any of the sections of this ordinance shall be
deemed guilty of a misdemeanor and upon conviction, shall be punished
in accordance with section 1-15.
(b)If any person is found guilty by a court for violation of this section, their
permit to own, keep, harbor, or have custody of poultry shall be deemed
automatically revoked and no new permit may be issued for a period of
one (1) year.
(c)Any person violating any conditions of this permit shall reimburse the city
for all costs borne by the city to enforce the conditions of the permit
including but not limited to the pickup and impounding of poultry.
(5)Required; exceptions.
No person shall (without first obtaining a permit in writing from the city clerk) own,
keep, harbor or have custody of any live poultry.
(6)Fees; issuance.
For each poultry permit the fee is as may be imposed, set, established and fixed
by the City Council, by resolution, from time to time.
(7)Term.
Permits issued under this division shall have a duration period of two years. The
first two years of a permit shall require an annual inspection after year one. The
expiration date of such permit is as may be imposed, set, established and fixed
by the city clerk, from time to time. A permit renewal application shall be filed
with the office of the city clerk prior to the expiration date.
(8)Revocation.
The city manager may revoke any permit issued under this ordinance ifthe
person holding the permit refuses or fails to comply with this ordinance, with any
regulations promulgated by the city council pursuant to this ordinance, or with
any state or local law governing cruelty to animals or the keeping of animals.
Any person whose permit is revoked shall, within ten (10) days thereafter,
humanely dispose of all poultry being owned, kept or harbored by such person,
and no part of the permit fee shall be refunded.
Sec. 10-481– 10-491. Reserved.
Seconded by Councilmember AbramsAyes – All
The motion passed.
Councilmember Abrams moved to approve the Temporary Keeping of Goats and Sheep
ordinancewith 60% neighborhood approval.
Ordinance980
June 11, 201817
City Council Meeting Minutes
Packet Page Number 18 of 441
E2
An Ordinance Allowing the Temporary Keeping of Goats and Sheep
Section 1. This section amends the Maplewood Zoning Code to allow the temporary
keeping of goats and sheep in the Single Dwelling zoning district for prescriptive grazing.
Sec. 44-103. Prohibited uses.
The following uses are prohibited in the R-1 Residence district:
(1)The raising or handling of livestock (except for goats and sheep outlined in
Chapter 10, Article X, Goats and Sheep) or animals causing a nuisance, except
for licensed kennels.
(2)Accessory buildings without an associated dwelling on the same premises.
(3)Commercial plant nurseries, commercial greenhouses, farms or any structure for
the sale of display of commercial products, when not on a property with a
residential use.
Section 2. This section amends the Maplewood Zoning Code to allow the temporary
keeping of goats and sheep in the Rural Conservation Dwelling zoning district.
Sec. 44-118. Uses.
(3)Prohibited uses. The city prohibits the following uses in the R-1R zoning district:
(b)The raising or handling of livestock (except for goats and sheep outlined
in Chapter 10, Article X, Goats and Sheep) or animals causing a
nuisance, except for licensed kennels.
Section 3. This section amends the Maplewood Zoning Code to allow the temporary
keeping of goats and sheep in the Small-Lot Single-Dwelling zoning district.
Sec. 44-192. Uses.
(b)Prohibited uses.
(1)Accessory buildings without an associated dwelling on the same
premises.
(2)The raising or handling of livestock (except for goats and sheep outlined
in Chapter 10, Article X, Goats and Sheep) oranimals causing a
nuisance, except for licensed kennels.
Section 4. This section amends the animal chapter to allow the temporary keeping of
goats and sheep in all zoning districts with a permit.
Chapter 10 (Animals), Article X (Goats and Sheep)
Sec. 10-492. Purpose.
June 11, 201818
City Council Meeting Minutes
Packet Page Number 19 of 441
E2
It is the purpose of this ordinance to permit the keeping and maintenance of goats and
sheep brought in temporarily for the purpose of vegetation management.
Sec. 10-493. Definitions
Buckmeans a male goat.
Doemeans a female goat.
Goatmeans an animal in the subspecies of Capra Aegagrus Hircus.
Grazingmeans goats or sheep eating vegetation.
Officermeans any person designated by the City Manager as an enforcement officer.
Ram means a male sheep.
Sheep means and animal in the subspecies ofOvis Aries
Wethersmeans a castrated buck.
Sec. 10-494. Permitted Use.
The City allows the temporary keeping of goats and sheep in all zoning districts for
vegetation management with a permit issued by the City Clerk.
Sec. 10-495. Permit Required.
Nopersonshallstable,keep,orpermitanygoatsorsheeptoremain on anylot
orpremiseswithinthecitywithoutapermit.The CityManageror theirdesignee
shall granta permitforgoatsor sheep afterthe applicant hasmet all
requirements contained in this ordinance.
The Officer shallgrantapermitforthetemporary keeping ofgoats or sheep after
the property owner has obtained the writtenconsent of a60 percentthe
property owners of privately or publicly owned real estatethat are located
adjacent (i.e., sharing property lines) on the outer boundaries ofthe premisesfor
which the permit is being requested, or inthe alternative, proofthat the
applicant’s property linesareone hundred fifty (150) feetormore fromanyhouse
or business.
Wherean adjacent property consists of a multiple dwelling or multi-tenant
property, the applicant need obtain only the written consent ofthe owner,
manager, or other person in charge ofthe building. Such written consentshallbe
requiredonthe initialapplication and asoftenthereafter asthe officer deems
necessary.
Sec. 10-496. Application.
Any person desiring a permit required under the provisions of this ordinance shall make
writtenapplication to the City Clerk upon a form prescribed by and containing such
June 11, 201819
City Council Meeting Minutes
Packet Page Number 20 of 441
E2
information as required by the City Clerk and officer. Among other things, the
application shall contain the following information:
(1)A description of the real property upon which it is desired to keep goats or sheep.
(2)The breed and number of goats or sheep to be maintained on the premises.
(3)The timeframe for grazing at the property.
(4)A site plan of the property showing the location and size of the proposed grazing
area. Grazing must follow the wetland ordinance.
(5)List of person(s) managing and monitoring the goats and sheep.
(6)Statements that the applicant will at all times keep the goats and sheep in
accordance with all of the conditions prescribed by the officer, or modification
thereof, and that failure to obey such conditions will constitute a violation of the
provisions of this ordinance and grounds for cancellation of the permit and/or the
issuance of a citation to the applicant.
Sect 10-497. - Limitations for the Keeping of Goats and Sheep:
(1)Permitted and Prohibited Goats and Sheep: Does and Wethers are permitted;
Bucks and Rams are prohibited.
(2)Fences: Every owner, keeper, custodian, or harborer of goats or sheep shall
erect and/or maintain a fence, as described in this ordinance and the fence
ordinance found in Section 12-3, to contain and confine all goats and sheep kept
or maintained on the premises. The fence shall be at least five (5) feet in height
and the meshing shall be of a size to contain the goats and sheep. The goats
and sheep may be moved to a separate holding pen at night, which shall be
located the maximum distance practicable from residences.
(3)Number of Goats or Sheep Allowed: Up to four (4) goats or sheep on parcels
that are ten thousand (10,000) square feet in area or less, with one (1) additional
goat or sheep per every one thousand (1,000) square feet of lot area over ten
thousand (10,000) square feet, to a maximum of seventy-five (75) goats or sheep
per parcel.
(4)Maintenance: All sites on which goats or sheep are kept or maintained shall be
kept clean from filth, garbage, and any substances which attract rodents.
(5)Odor: The site shall be cleaned frequently enough to control odor. Manure shall
not be allowed to accumulate in a way that causes an unsanitary condition or
causes odors detectible on another property. Failure to comply with these
conditions may result in the City revoking the permit and requiring the removal of
the goats or sheep from the premises.
(6)Nuisance: Goats or sheep shall not be kept in such a manner as to constitute a
nuisance to the occupants of adjacent property.
June 11, 201820
City Council Meeting Minutes
Packet Page Number 21 of 441
E2
Sec. 10-498. Violations.
(1)Any person violating this ordinance shall be deemed guilty of a misdemeanor and
upon conviction, shall be punished in accordance with Section 1-15.
(2)If any person is found guilty by a court for violation of this ordinance, their permit
to temporarily keep goats or sheep shall be deemed automatically revoked and
no new permit may be issued for a period of one (1) year.
(3)Any person violating any conditions of this permit shall reimburse the city for all
costs borne by the city to enforce the conditions of the permit including but not
limited to the pickup and impounding of goats and sheep.
Sec 10-499. Term of Permit.
No property owner or person shall store on a property goats or sheep for more than
sixty (60) days in any twelve (12) month period starting with the date the animals are
moved on the parcel. The city may granta time extension of an additional sixty (60)
days provided the property owner gets approval from the city.
Sec. 10-500. Application Fees.
The application fee for a goat or sheep permit under this ordinance shall be set by the
city council, by resolution, from time to time.
Sec.10-501. Revocation.
Such permit may be modified from time to time or revoked by the officer for failure to
conform to such restrictions, limitations, prohibitions. Such modification or revocation
shall be effective after ten (10) days following the mailing of written notice thereof by
certified mail to the person or persons keeping or maintain such goats or sheep.
Sec. 10-502– 10-510 – Reserved.
Seconded by Councilmember JuenemannAyes – All
The motion passed.
Councilmember Smith moved to approve the Aquaponics and Aquaculture in M1 and M2
Zone ordinance.
Ordinance 981
An Ordinance Allowing Aquaponics and Aquaculture in the Light and Heavy
Manufacturing Zoning Districts
Section 1. This section amends the zoning code to add definitions for aquaculture and
aquaponics
Sec. 44-6. Definitions
June 11, 201821
City Council Meeting Minutes
Packet Page Number 22 of 441
E2
Aquaculture means the farming of aquatic organisms such as fish, crustaceans, and
mollusks. It involves cultivating freshwater and saltwater aquatic populations under
controlled conditions for the production and sale of fish.
Aquaponics means a closed-loop system between plants and fish. It involves cultivating
fish and plants in a symbiotic environment for the production and sale offish and
produce.
Section 2. This section amends the Light Manufacturing (M-1) and Heavy Manufacturing
(M-2) zoning districts to allow for aquaponics and aquaculture as a permitted use.
Sec. 44-636. Permitted Uses
The city shall permit the following uses by right in the M-1 light manufacturing district:
(6) Manufacturing, assembly or processing of:
(d) Food products, except meat, poultry or fish (excluding the assembly or
processing of fish associated with aquaponics or aquaculture operations).
Seconded by Councilmember AbramsAyes – All
The motion passed.
Councilmember Xiong moved to approve the Community and Market Gardens
ordinance.
Ordinance 982
An Ordinance Allowing Community and Market Gardens
Section 1. This section creates a new ordinance to allow for community and market
gardens of one acre or less as a permitted use and over one acre as a conditional use in
all zoning districts.
Chapter 18, Article V, Division 9 (Community and Market Gardens)
Sec. 18-610. – Definitions.
ACommunity and Market Garden are cultivated spaces typically gardened and
managed by one or more persons –either on undeveloped lots or on leased lands for
private consumption or retail sale.
Sec. 18-611. Community and Market Gardens Under One Acre in Size.
(a)Allowed in any zoning district with the following standards:
(1)Maintain a 5-foot setback to all property lines.
(2)On-site sales shall be limited only to products grown on the site with the
following requirements:
June 11, 201822
City Council Meeting Minutes
Packet Page Number 23 of 441
E2
1)Sales shall be limited to no more than thirty (30) calendar days a
year.
2)Sales shall only take place between the hours of 7am – 7pm.
3)Sales shall not take place on the public sidewalk or boulevard.
(3)Soil tests showing that lead levels are less than one hundred parts per
million (100ppm), or raised planting beds with soil barriers and clean,
imported soil will be required.
(4)Community or market garden accessory structures are allowed including
greenhouses and hoop houses. A building permit is required for
structures larger than 200 square feet in area.
(5)Subject to minimum property maintenance standards as outlined in
Maplewood City ordinances.
(6)Abide by noise regulations as outlined in Maplewood City ordinances.
(7)Be conducted in a manner that controls odor, dust, erosion, lighting, and
noise and is in compliance with City standards so as not to create a
nuisance.
(8)Any tools, equipment, and material shall be stored and concealed within
an enclosed, secure structure.
(b)When a community or market garden has been discontinued:
(1)The property shall be restored with native plantings; or at a minimum
grass and ground cover to control erosion, dust, and mud.
(2)All structures accessory to the community or market garden shall be
removed.
Sec. 18-612. Community or Market Gardens Over One Acre in Size.
Allowed with a conditional use permit pursuant to 44-1092.
Section 2. This section amends the Maplewood Zoning Code to add a definition for
community and market gardens.
Chapter 44 (Zoning), Article I (In General)
Sec. 44-6. Definitions.
June 11, 201823
City Council Meeting Minutes
Packet Page Number 24 of 441
E2
Community and Market Garden are cultivated spaces typically gardened and managed
by one or more persons – either on undeveloped lots or on leased lands for private
consumptionor retail sale.
Section 3. This section amends the Maplewood Zoning Code to allow for community
and market gardens over one acre with a conditional use permit in any zoning district.
Sec. 44-1092. – Conditional uses.
The city council may issue conditional use permits for the following uses in any zoning
district in which they are not specifically prohibited:
(8)Community and Market Gardens Over One Acre in Size
Seconded by Councilmember AbramsAyes – All
The motion passed.
Councilmember Juenemann moved to approve the Front Yard Gardening and
Permaculture ordinance.
Ordinance983
An Ordinance Allowing Front Yard Gardening and Permaculture
Section 1. This section amends the Maplewood Zoning Code to allow for front yard
gardening and permacultureas a permitted use in allresidential zoning districts.
Sec 44-6. – Definitions.
Home garden is a garden within a residential property.
Sec. 44-101. – Permitted uses.
The only uses permitted in the R-1 residence district are as follows:
1.One single-family dwelling and its accessory buildings and useson each lot. …
6.Home garden.
Section 44-103. – Prohibited uses.
The following uses are prohibited in the R-1 residence district:
2.Accessory buildings without an associated dwelling on the same premises,
except for accessory buildings approved as part of acommunity or market
garden.
Section 2. This section amends the rental housing maintenance code to add clarifying
language that identifies that permaculture is allowed as a permitted use in all residential
zoning districts.
June 11, 201824
City Council Meeting Minutes
Packet Page Number 25 of 441
E2
Sec. 12-99. – Yards.
(d)Removal of noxious weeds. The yard shall be free from noxious weeds and tall
nonnative turf grass as required in section 18-31(8).
(h)Yards and landscaped areas. The owner shall maintain all yards and
landscaping and replace all damaged or dead plants required by the city. If a
yard is landscaped with tall native grasses, a five (5) foot wide manicured buffer
of mowed grass or other shorter plants will be required around the perimeter of
the yard that is adjacent other properties with manicured lawns.
Section 3. This section amends the owner-occupied housing maintenance code to add
clarifying language that identifies that permaculture is a permitted use in all residential
zoning districts.
Sec. 12-147– Exterior property areas.
(b)Removal of noxious weeds and pests. All exterior property areas shall be kept
free from noxious weeds and tall nonnative turf grass, rodents, vermin or other
pests which are detrimental to the public health.
Section 4. This section amends the nuisance code to add clarifying language that
identifies that permaculture is not a nuisance.
Sec. 18-31. – Nuisances affecting health, safety, comfort or repose.
The following are hereby declared to be public nuisances affecting health, safety,
comfort or repose:
(8)All noxious weeds. Noxious weeds shall be as defined by the state department
of agriculture. Tall nonnative turf grasses and other rank growths that are adversely
affecting the public health, safety, welfare, comfort or repose shall also be considered a
public nuisance. Wetlands and public open space such as parks, nature center or
county open space, are exempted from the tall nonnative turf grass part of this
subsection. The noxious weed requirementsshall apply.
Seconded by Councilmember AbramsAyes – All
The motion passed.
Mayor Slawik moved to approve the Urban Farms ordinance.
Ordinance984
An Ordinance Allowing Urban Farms
Section 1. This section amends the Maplewood Zoning Code to define urban farms.
Sec. 44-6. – Definitions.
Urban farms means large-scale gardening in an urban environment for training or
production.
June 11, 201825
City Council Meeting Minutes
Packet Page Number 26 of 441
E2
Section 2. This section amends the Conditional Use Permit ordinance to allow urban
farms with a conditional use permit inany zoning district.
Sec. 44-1092. – Conditional uses.
The city council may issue conditional use permits for the following uses in any zoning
district in which they are not specifically prohibited:
(9)Urban Farms
Seconded by Councilmember AbramsAyes – All
The motion passed.
Councilmember Juenemann moved to approve the Direct to Consumer Sales ordinance.
Ordinance 985
An Ordinance Allowing Direct to Consumer Sales in all Commercial Zoning Districts
Section 1. This section amends the MaplewoodZoning Code to define direct to
consumer sales and exterior sale of goods.
Sec. 44-6. – Definitions.
Direct to consumer sales means the sale of agricultural products or prepared foods
directly from farmers or venders to consumers including, but not limited to, community
supported agriculture, farm stands, farmer’s markets.
Exterior sale of goods means the exterior storage, display, sale, or distribution of goods
or materials, but not including a junkyard, salvage automobile, or other wrecking yard,
and direct to consumer sales.
Section 2. This section amends the Maplewood Zoning Code to allow direct to
consumer sales in the Neighborhood Commercial zoning district as an accessory use.
Sec. 44-428. – Accessory uses.
(3)Direct to consumer sales, up to four (4) months per year, pursuant to licensing
and permitting requirements in chapter 14, article VI, chapter 20, article IV and
chapter 28, article II.
Section 3. This section amends the Maplewood Zoning Code to allow direct to
consumer sales in the Commercial Office zoning district.
Sec. 44-472. – Permitted uses.
(7)Direct to consumer sales, up to four (4) months per year, pursuant to licensing
and permitting requirements in chapter 14, article VI, chapter 20, article IV and
chapter 28, article II.
June 11, 201826
City Council Meeting Minutes
Packet Page Number 27 of 441
E2
Section 4. This section amends the Maplewood Zoning Code to allow direct to
consumer sales in the Business Commercial zoning district.
Sec. 44-511. – Permitted uses.
The city shall only permit the following uses in a BC business commercial district:
(19)Direct to consumer sales, up to four (4) months per year, pursuant to licensing
and permitting requirements in chapter 14, article VI, chapter 20, article IV and
chapter 28, article II.
Section 5. This section amends the Maplewood Zoning Code to allow direct to
consumer sales in the Limited Business Commercial zoning district.
Sec. 44-536. – Permitted uses.
(c) Direct to consumer sales, up to four (4) months per year, pursuant to licensing
and permitting requirements in chapter 14, article VI, chapter 20, article IV and
chapter 28, article II.
Section 6. This section amends the Maplewood Zoning Code to allow direct to
consumer sales in the Business Commercial Modified zoning district.
Sec. 44-557. – Permitted uses.
(11)Direct to consumer sales, up to four (4) months per year, pursuant to licensing
and permitting requirements in chapter 14, article VI, chapter 20, article IV and
chapter 28, article II.
Sec. 44-559. - Prohibited uses.
Prohibited uses in the BC(M) business commercial district (modified)are as follows:
(3)The exterior storage, display, sale, or distribution of equipment, goods, or
materials, except direct to consumer sales.
Section 7. This section amends the Maplewood Zoning Code to allow direct to
consumer sales in the Shopping Center zoning district.
Sec. 44-596. – Permitted uses.
(13)Direct to consumer sales, up to four (4) months per year, pursuant to licensing
and permitting requirements in chapter 14, article VI, chapter 20, article IV and
chapter 28, article II.
Section 8. This section amends the Maplewood Zoning Code to allow direct to
consumer sales in the Mixed Use zoning district.
Sec. 44-680. - Uses.
Type of UsesPermitted (P)
June 11, 201827
City Council Meeting Minutes
Packet Page Number 28 of 441
E2
Conditional Use Permit (CUP)
Prohibited (P)
Exterior storage, display, sale ordistribution of goods or materials. P*
Direct to consumer sales, up to four (4) months per year. P
*Pursuant to licensing and permitting requirements in chapter 14, article VI, chapter 20,
article IV and chapter 28, article II.
Seconded by Councilmember AbramsAyes – All
The motion passed.
K.ADJOURNMENT
Mayor Slawikadjourned the meeting at9:09 p.m.
June 11, 201828
City Council Meeting Minutes
Packet Page Number 29 of 441
F1a
CITY COUNCILSTAFF REPORT
Meeting DateJune 25, 2018
REPORT TO:
City Council
REPORT FROM:
Melinda Coleman, City Manager
PRESENTER:Melinda Coleman, City Manager
AGENDA ITEM:
Council Calendar Update
Action Requested:MotionDiscussionPublic Hearing
Form of Action:ResolutionOrdinanceContract/AgreementProclamation
Policy Issue:
This item is informational and intended to provide the Council an indication on the current planning for
upcoming agenda items and the Work Session schedule. These are not official announcements of the
meetings, but a snapshot look at the upcoming meetings for the City Council to plan their calendars.
Also included is a list of upcoming City-sponsored community events.
Recommended Action:
No motion needed. This is an informational item.
Upcoming Agenda Itemsand Work Sessions Schedule:
July 9:Workshop:Street Condition Information; Nature Center Study:Preliminary Review of 2019-
2023 CIP
July 23:Workshop: Marketing & Branding Discussion; Excessive Calls for Service; Alarm Permits
August 13:Workshop: Overnight Parking; 2019 Budget Preview
August 27: Workshop: 2019 Budget Review
Council Comments:
Comments regarding Workshops, Council Meetings or other topics of concern or interest.
1.Rental Licensing Survey (EEDD/Police Coordination) – scheduled
2.Review of EDA Responsibilities and possible program areas – scheduled
3.Tobacco 21 – Research underway
4.Minnetonka Tree Program – initial findings sent out by Mike Funk on 6/18
5.Review of Building Permit Fees
Upcoming Community Events:
June 26:Movie Night at Bruentrup Farm (5:30 –8:30 pm)
July 4: Celebration at Hazelwood Park (5 – 10 pm+)
:
July 18Touch a Truck at MCC/YMCA (6 – 7:30 pm)
August 2: Community Event at Gladstone Savanna (6 – 7:30 pm)
August 7:National Night Out (Times of neighborhood gatherings will be provided)
August 14: Movie Night at Bruentrup Farm (5:30 – 8:30 pm)
August 22:End of Summer Celebration/Kid City Laugh In at Edgerton Park (6 – 7:30 pm)
Packet Page Number 30 of 441
F3
CITY COUNCILSTAFF REPORT
Meeting Date June 25, 2018
REPORT TO:
Melinda Coleman, City Manager
REPORT FROM:Ellen Paulseth, Finance Director
PRESENTER:
Ellen Paulseth, Finance Director
AGENDA ITEM:Presentationofthe2017 Comprehensive Annual Financial Report(CAFR)
Action Requested:MotionDiscussionPublic Hearing
Form of Action:ResolutionOrdinanceContract/AgreementProclamation
Policy Issue:
The Council will review and consider acceptance of the 2017 Comprehensive Annual Financial
Report.The report will be presented by the City’s external auditors, BerganKDV. The auditors have
provided an unmodified opinion on the financial statement, which is the highest opinion thatcan be
given.
Recommended Action:
Motion to acceptthe 2017 Comprehensive Annual Financial Report.
Fiscal Impact:
Is There a Fiscal Impact?NoYes, the true or estimated cost is0.00
Financing source(s):Adopted BudgetBudget ModificationNew Revenue Source
Use of Reserves Other:n/a
Strategic Plan Relevance:
Financial SustainabilityIntegrated CommunicationTargeted Redevelopment
Operational EffectivenessCommunity InclusivenessInfrastructure & Asset Mgmt.
The City is required by Minnesota law to have an external audit annually. The audit provides
reasonable assurance to the City Council and stakeholders that the financial statements are free of
material misstatement and that the financial report is complete and reliable.
Background
The Comprehensive Annual Financial Report (CAFR) of the City has been completed for the year-
ended December 31, 2017. The CAFR is the City’s official annual report and is prepared by the
FinanceDepartment. It has been audited by the certified public accounting firm of BerganKDV. Their
unmodified opinion on the fair presentation of the financial statements is included within the CAFR.
The CAFR includes the Independent Auditor’s Report and the Reports on Compliance with
Packet Page Number 31 of 441
F3
Government Auditing Standards Uniform Grant Guidance. ALegal Compliance Report and
Communications Letter are alsoincludedfor your review.There were no audit findings.
Members of the City Council have received a hard copy of the Comprehensive Annual Financial
Report (CAFR) and an electronic version will be available on the City’s website.
Attachments
1.Communications Letter for the 2017 Annual Audit
2.Report on Compliance with Government Auditing Standards and Legal Compliancefor the
Year Ended December 31, 2017
3.Maplewood Comprehensive Annual Financial Report for the Year Ending December 31, 2017
4.BerganKDV PowerPoint
Packet Page Number 32 of 441
F3, Attachment 1
City of Maplewood
Communications Letter
December 31,2017
Packet Page Number 33 of 441
F3, Attachment 1
City of Maplewood
Table of Contents
Report on Matters Identified as a Result of
theAudit of the Financial Statements1
Required Communication3
Financial Analysis7
Emerging Issues21
Packet Page Number 34 of 441
F3, Attachment 1
Report on Matters Identified as a Result of
the Audit of the Financial Statements
Honorable Mayor,Members of the City Council,
and Management
City of Maplewood
Maplewood,Minnesota
In planning and performing our audit of the financial statements ofthegovernmental
activities,business-type activities,each major fund,and the aggregate remaining fund
information of the City of Maplewood,Minnesota,as of and for the year ended
December 31,2017,in accordance with auditing standards generally accepted in the United
States of America,we considered the City'sinternal control over financial reporting (internal
control) as a basis for designing audit procedures thatare appropriate in the circumstances
for the purpose of expressing our opinionson the financial statements,but not for the
purpose of expressing an opinion on the effectiveness of the City'sinternal control.
Accordingly,we do not express an opinion onthe effectiveness of the City'sinternal control.
Our consideration of internal control was for the limited purpose described in the preceding
paragraph 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 were not identified.In addition,because of inherent
limitations in internal control,including the possibility of management override of controls,
misstatements due to erroror fraud may occur and not be detected by such controls.
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,oracombination 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.We did not identify any
deficiencies in internal control that we consider to be material weaknesses.
A significant deficiency is a deficiency,oracombination of deficiencies,in internal control
that is less severe than a material weakness,yet important enough to merit attention by those
charged with governance.
Packet Page Number 35 of 441
F3, Attachment 1
The accompanying memorandum also includes financial analysis provided as a basis for
discussion.The matters discussed herein were considered by us during our audit and they do
not modify the opinion expressed in our Independent Auditor's Report dated June 15,2018,
on such statements.
This communicationis intended solely for the information and use of management,the City
Councilandothers within the City,and state oversight agencies,and is not intended to be,
and should not be,used by anyone other than these specified parties.
Minneapolis,Minnesota
June 15,2018
Packet Page Number 36 of 441
F3, Attachment 1
City of Maplewood
Required Communication
We have audited the financial statements of the governmental activities,business-type activities,each
major fund,and the aggregate remaining fundinformation of the City as of and for the year ended
December 31,2017.Professional standards require that we provide you with the following information
related to our audit.
OUR RESPONSIBILITY UNDER AUDITING STANDARDS GENERALLY ACCEPTED IN
THE UNITED STATES OF AMERICA AND GOVERNMENT AUDITING STANDARDS
As stated in our engagement letter,our responsibility,as described by professional standards,is to
express opinionsabout whether the financial statements prepared by management with your oversight
are fairly presented,in all material respects,in conformity with accounting principlesgenerally accepted
in the United States of America.Our audit of the financial statements does not relieve you or
management of your responsibilities.
As part of our audit,we considered the internal control of the City.Such considerations were solely for
the purpose of determining our audit procedures and not to provide any assurance concerning such
internal control.
As partof obtaining reasonable assurance about whether the financial statements are free of material
misstatement,we performed tests of the City's compliance with certain provisions of laws,regulations,
contracts,and grants.However,the objective of our tests was not to provide an opinion on compliance
with such provisions.
Generally accepted accounting principles provide for certain required supplementary information (RSI)
to supplement the basic financial statements. Our responsibility with respect to theRSI,which
supplements the basic financial statements,is to apply certain limited procedures in accordance with
generally accepted auditing standards. However,the RSI was not audited and,because the limited
procedures do not provide us with sufficient evidence to express an opinion or provide any assurance,
we do not express an opinion or provide any assurance on the RSI.
Our responsibility for the supplementary information accompanying the financial statements,as
described by professional standards,is to evaluate the presentation of the supplementary information in
relation to the financial statements as a whole and to report on whether the supplementary information is
fairly stated,in all material respects,in relation to the financial statements as a whole.
Our responsibility with respect to the other information in documents containing the audited financial
statements and auditor's report does not extend beyond the financial information identified in the report.
We have no responsibility for determining whether this other information is properly stated. This other
information was not audited and we do not express an opinion or provide any assurance on it.
PLANNED SCOPE AND TIMING OF THE AUDIT
An audit includes examining,on a test basis,evidence supporting the amounts and disclosures in the
financial statements; therefore,our audit involved judgment about the number of transactions to be
examined and the areas to be tested.
Packet Page Number 37 of 441
F3, Attachment 1
City of Maplewood
Required Communication
PLANNED SCOPE AND TIMING OF THE AUDIT(CONTINUED)
Our audit included obtaining an understanding of the City and its environment,including internal
control,sufficient to assess the risks of material misstatement of the financial statements and to design
the nature,timing,and extent of further audit procedures.Material misstatements may result from
(1)errors,(2)fraudulent financial reporting,(3)misappropriation of assets,or (4)violations of laws or
governmental regulations that are attributable to the City or to acts by management or employees acting
on behalf of the City.
QUALITATIVE ASPECTS OF ACCOUNTING PRACTICES
Management is responsible for the selection and use of appropriate accounting policies.The significant
accounting policies used by the City are described inthe notesto financial statements.No new
accounting policies were adopted and the application of existing policies was not changed during the
year ended December 31,2017.We noted no transactions entered into by the City during the year for
which thereis a lack of authoritative guidance or consensus.All significant transactions have been
recognized in the financial statements in the proper period.
Accounting estimates are an integral part of the financial statements prepared by management and are
based on management's knowledge and experience about past and current events and assumptions about
future events.Certain accounting estimates are particularly sensitive because of their significance to the
financial statements and because of the possibility that future events affecting them may differ
significantly from those expected.The most sensitive estimates affecting the financial statements were:
Depreciation The City is currently depreciating its capital assets over their estimated useful lives,
as determined by management,using the straight-line method.
Net Other PostEmployment Benefits (OPEB) Obligation This liability is based on an actuarial
study using estimates of future obligations of the City for postemployment benefits.
Net Pension Liability,Deferred Outflows of Resources Related to PensionActivity,and Deferred
Inflows of Resources Related to PensionActivityThese balances are based on an allocation by the
pension plans using estimates based on contributions.
We evaluated the key factors and assumptions used to develop the accounting estimates in determining
that they are reasonable in relation to the financial statements taken as a whole.
The financial statement disclosuresare 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.
Packet Page Number 38 of 441
F3, Attachment 1
City of Maplewood
Required Communication
CORRECTED AND UNCORRECTED MISSTATEMENTS
Professional standards require us to accumulate all known and likely misstatements identified during the
audit,other than those that are clearly trivial,and communicate them to the appropriate level of
management.We identified the following uncorrected misstatementsof the financial statements.
Management has determined theireffectsareimmaterial,both individually and in the aggregate,to the
financial statements taken as a whole.
Governmental fund state aid and pension expense related to GASB 68
Interest payable related tonew Ambulance Service Fund capital leases
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 the financial statements taken as a
whole.
DISAGREEMENTS WITH MANAGEMENT
For purposes of this letter,a disagreement with management is a financial accounting,reporting or
auditing matter,whether or not resolved to our satisfaction,that could be significant to the financial
statements or the auditor's report.We are pleased to report that no such disagreements arose during the
course of our audit.
MANAGEMENT REPRESENTATIONS
We requested certain representations from management that are included inthe management
representation letter.
MANAGEMENT CONSULTATIONS WITHOTHER 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.
Packet Page Number 39 of 441
F3, Attachment 1
City of Maplewood
Required Communication
OTHER MATTERS
We applied certain limited procedures to the RSI that supplements the basic financial statements. Our
procedures consisted of inquiries of management regarding the methods of preparing the information
and comparing the informationfor 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.
With respect to the supplementary information accompanying the financial statements,we made certain
inquiries of management and evaluated the form,content and methods of preparing the information to
determine that the information complieswith accounting principles generally accepted in theUnited
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 other information accompanying 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.
Packet Page Number 40 of 441
F3, Attachment 1
The following pages provide graphic representation of select data pertaining to the financial position and
operations of the City for the past five years.Our analysis of each graph is presented to provide a basis
for discussion of past performance and how implementing certain changes may enhance future
performance.We suggest you view each graph and document if our analysis is consistent with yours.A
subsequent discussion of this information should be useful for planning purposes.
GENERAL FUNDREVENUES
The General Fund revenuesfor the past five yearsare depicted in the following graph:
General Fund Revenues
$20,000,000
$17,500,000
$15,000,000
$12,500,000
$10,000,000
$7,500,000
$5,000,000
$2,500,000
$-
20132014201520162017
Miscellaneous$193,388$117,747$96,219$106,314$192,518
Investment Income
9,70121,90544,02142,58633,686
Fines and Forfeits
270,308236,294220,951193,934189,861
Charges for Services3,627,4783,392,8142,878,8572,614,7171,307,400
Special Assessments
43099,9401,5101,7084,271
Intergovernmental
1,079,224870,239936,437944,311963,403
Licenses and Permits
1,255,6442,274,1341,351,5431,434,6511,792,168
Taxes
12,260,85112,148,78412,351,16113,060,11814,289,845
General Fund revenuesincreased$374,813,2.0%during the year,from $18,398,339in2016to
$18,773,152in2017,with the largestfluctuation in taxeswhich increased$1,229,727.The increasein
taxes was mainly attributable to the increase in levy and delinquent collections in 2017.Licenses and
permits increased by $357,517.This increase was due to an increase in building permits,which was at a
ten-year high. Charges for services decreased by $1,307,317as a result of recording internal engineering
and administrative charges as transfers in 2017,rather than charges for services.
Packet Page Number 41 of 441
F3, Attachment 1
GENERAL FUNDREVENUES(CONTINUED)
The chartbelow presents a comparison of budget and actual General Fund revenues by source. The chart
shows the City's actual revenues and other financing sources of $20,249,417were overthe budget of
$19,836,273by $413,144,or2.1%.
Licenses and permits were $501,568over budget due to budgetingconservatively as amounts fluctuate
from year to year.Charges for services were $268,100over budget due to an increase in plan check fees.
Taxes came in $194,235under budget due to current year collectionscoming in lower than anticipated.
Transfers and other sources were $149,528under budget due to less administrativecharges than
budgeted for.Revenues in all other categories were relativity consistent with budgeted amounts.
Over/(Under)
BudgetActualBudgetPercent
Taxes$14,484,080$14,289,845$ (194,235)-1.3%
Licenses and Permits1,290,6001,792,168 501,56838.9%
Intergovernmental946,500963,403 16,9031.8%
Special Assessments1,2004,271 3,071255.9%
Charges for Services1,039,3001,307,400 268,10025.8%
Fines and Forfeits225,000189,861 (35,139)-15.6%
Investment Income135,00033,686 (101,314)-75.0%
Miscellaneous88,800192,518 103,718116.8%
Transfers and other sources1,625,7931,476,265 (149,528)-9.2%
Total revenue and other financing sources19,836,273$$20,249,417$ 413,1442.1%
Revenues by category,as a percentage of total revenues,are depicted in the graphs on the following
page.General Fundrevenues by source changedslightlyfrom 2016to 2017as a result of the changes in
tax revenue and charges forservices as discussed on the previous page.Overall,taxesaccounted for
76.1% and 71.0% of General Fund revenue in 2017and 2016,respectively.
Packet Page Number 42 of 441
F3, Attachment 1
GENERAL FUNDREVENUES (CONTINUED)
2017 General Fund Revenues
Taxes
76.1%
Licenses and Permits
9.5%
Intergovernmental
5.1%
Miscellaneous
Special Assessments
1.0%
0.1%
Investment Income
Charges for Services
0.2%
7.0%
Fines and Forfeits
1.0%
2016 General Fund Revenues
Taxes
71.0%
Licenses and Permits
7.8%
Intergovernmental
5.1%
Special Assessments
0.1%
Miscellaneous
Charges for Services
0.5%
Investment Income
14.2%
Fines and Forfeits
0.2%
1.1%
Packet Page Number 43 of 441
F3, Attachment 1
GENERAL FUNDEXPENDITURES
The General Fund expenditures for thepast five years are depicted in the following graph.
General Fund Expenditures
$20,000,000
$17,500,000
$15,000,000
$12,500,000
$10,000,000
$7,500,000
$5,000,000
$2,500,000
$-
20132014201520162017
Capital Outlay
$280,865$175,799$51,299$21,219$2,935
Investment Management Fees
23,70125,56924,01123,270-
Public Works
3,123,8713,655,2613,559,1513,695,6793,719,605
Police
7,973,3448,012,3688,072,6818,385,1698,790,265
Parks and Recreation
470,659493,714526,431513,210478,550
Legislative
152,021156,121154,906154,963162,932
Fire
1,853,2431,870,5291,843,3161,922,8542,009,977
Finance
719,342725,587674,011634,440647,189
Executive
904,595850,817989,7991,064,3701,206,564
Environmental & Economic Development
1,180,1791,172,3961,067,6831,085,1601,272,504
Citizen Services
1,129,5051,144,1681,176,8531,287,6861,077,951
Building Operations
644,346----
General fund expenditures increased3.1%,from $18,788,020in 2016to$19,368,472in 2017.The
largest increasein expenditures was in Police,increasing$405,096,or4.8%,due toa 2.5% COLA
increase and the addition of 1 FTE.Environment and economic development expenditures increased by
$187,344 primarily due to consulting for the comprehensiveplan and higher allocation of economic
developmentdirector wages.Executive expenditures increased by $142,194 as a result of hiring a new
legal firm at a higher cost. Citizen services expenditures decreased by $209,735 which was attributable
to having no elections in 2017,as well as moving expenses for publication of newsletter to the
communications department.All other categories were relatively consistent with the prior year.
Packet Page Number 44 of 441
F3, Attachment 1
GENERAL FUNDEXPENDITURES (CONTINUED)
The chart below presents a comparison of budget and actual General Fund expenditures by function. The
Fund's actual expendituresand other financing usesof $19,403,941 were under the budget of
$19,967,040 by $563,099 or 2.8%.
Policeexpenditures had the largest variance as expenditures were under budget by $296,936or 3.3%,
due to temporary vacancies in 2017.Public works expenditures were under budget by $180,575 as a
result of using much less road salt than budgeted.Expenditures in all other categories were relatively
consistent with budgeted amounts.
Over/(Under)
BudgetActualBudgetPercent
Citizen Services$1,148,740$1,077,951$ (70,789)-6.2%
Environmental and Economic Development1,178,4601,272,50494,0448.0%
Executive1,205,8421,206,5647220.1%
Finance679,000647,189(31,811)-4.7%
Fire2,086,8162,009,977(76,839)-3.7%
Legislative180,680162,932(17,748)-9.8%
Parks and Recreation459,570478,55018,9804.1%
Police9,087,2018,790,265(296,936)-3.3%
Public Works3,900,1803,719,605(180,575)-4.6%
Capital Outlay-2,9352,9350.0%
Transfers to other funds 40,55135,469(5,082)-12.5%
Total expenditures$19,967,040$19,403,941$ (563,099)-2.8%
Expenditures by function as a percentage of total expenditures are depicted in the graphs on the
following page.Police expenditures are the largest component within the General Fund,accounting for
45.4% of the total,followed by public works with 19.2%of total expenditures.
Packet Page Number 45 of 441
F3, Attachment 1
GENERAL FUNDEXPENDITURES(CONTINUED)
2017 General Fund Expenditures
Police
45.4%
Parks and Recreation
2.5%
Legislative
0.8%
Public Works
Fire
19.2%
10.4%
Finance
3.3%
Executive
Capital Outlay
6.2%
Less than 0.1%
Environmental and
Citizen Services
Economic Development
5.6%
6.6%
2016 General Fund Expenditures
Police
44.6%
Parks and Recreation
2.7%
Legislative
0.8%
Public Works
Fire
19.7%
10.2%
Finance
3.4%
Investment Management
Fees
Executive
0.1%
Capital Outlay
Environmental and
5.7%
0.1%
Economic Development
5.8%
Citizen Services
6.9%
Packet Page Number 46 of 441
F3, Attachment 1
GENERAL FUNDOPERATIONS
As illustrated in the following graph,revenues exceeded expendituresfrom 2013through 2014.
Expenditures exceeded revenues in 2015 by $259,442,$389,681in 2016,and $595,320in 2017.After
taking into consideration transfers and proceeds from the sale of capital assets,fundbalance increased
$845,476or11.1%from 2016to 2017.
The fund balance of $8,449,546as of December 31,2017
theState Auditor
Statement of Position,recommending cities maintain an unreserved fund balance of approximately 35%
to50% of fund operating revenues,orfive months of operating expenditures.
The fund balance alsorepresents 43.6% of the current year'sexpenditureswhich is also in compliance
with the City's2018fund balance policy of a minimum of 40%with desired level of 50% of annual
General Fund operating expenditures.
The bar chart below highlights General Fund results for the last five years.
General Fund Operations
$20,000,000120.0%
$17,500,000
100.0%
$15,000,000
80.0%
$12,500,000
$10,000,00060.0%
$7,500,000
40.0%
$5,000,000
20.0%
$2,500,000
$-0.0%
20132014201520162017
Revenues
$18,697,024$19,161,857$17,880,699$18,398,339$18,773,152
Expenditures
18,455,67118,282,32918,140,14118,788,02019,368,472
Fund Balance
8,027,2448,364,3227,706,5297,604,0708,449,546
Fund Balance as
a Percent of the
42.9%43.7%43.1%41.3%45.0%
Year's Revenues
The above fund balance calculation represents total fund balance of the General Fund.The entire fund
balance in 2017 is unassigned.
Packet Page Number 47 of 441
F3, Attachment 1
TAX CAPACITY,LEVY,ANDRATES
The chart below graphs the tax capacity,certified taxlevy,and City tax rate for 2013through 2017.The
tax capacity is based on total tax capacity,prior to adjustments for captured Tax Increment Financing
(TIF) and fiscal disparities.The certified tax levy amountis also prior to fiscal disparity adjustments.
With increasingmarket values,the City's tax capacity increasedfrom 2016to 2017by $2,307,962,or
5.4%.With anincreasing tax capacity and 6.7%increase in the levy,the City's tax rate decreased
slightlyto47.25%.
Tax Capacity, Levy, and Rates
$55,000,00080.00%
$50,000,000
$44,720,455
$42,096,087
$45,000,000
$42,412,493
$39,035,149
$38,704,160
$40,000,000
$35,000,000
48.51%
48.66%
48.39%
$30,000,000
47.25%
46.35%
40.00%
$25,000,000
$20,000,000
$20,738,833
$19,435,208
$18,528,400
$18,991,610
$18,528,400
$15,000,000
$10,000,000
$5,000,000
$-0.00%
20132014201520162017
Total Tax CapacityCertified Tax LevyTax Capacity Rate
*Property tax data wasobtained from Ramsey County Department of Property Records and Revenue.
Packet Page Number 48 of 441
F3, Attachment 1
AMBULANCE SERVICE FUNDS
The Ambulance Service Fund accounts for service charges that are used to finance emergency medical
services.
The Ambulance Service Fund experiencedoperatingincomefor 2017totaling $563,788.Operating
revenues increased$478,220due to an increase inambulance calls of approximately 13% and increased
collections,while operating expenses decreased$101,662due to no longer charging an administrative
charge to this fund.The fund also receives property taxes and intergovernmental grants classified as
nonoperating revenue.The net positionincreasedfrom $925,356in 2016to$2,118,084in 2017.The
cash balance of the fund at December 31,2017,was$173,614,which was an increaseof$1,033,786.
Although theCity has responded to the health of the Ambulance Service Fund by adding a taxlevy in
2012and removing administrative charges in the fund beginning in2017,itshould continue to monitor
the fund and make necessary changes to improve performanceif necessary.
Ambulance Service Fund
$3,200,000
$2,700,000
$2,200,000
$2,561,506
$2,569,626
$2,449,553
$2,352,932
$2,459,844
$1,700,000
$3,023,632
$2,384,187
$2,572,825
$2,545,412
$2,456,823
$1,200,000
$642,479
$700,000
$69,269
$97,902
$3,199
$563,788
$61,845
$31,255
$38,270
$7,270
$200,000
$(16,094)
$(300,000)
20132014201520162017
Total Operating RevenuesOperating ExpensesOperating Income (Loss)Operating Income Excluding Depreciation
Packet Page Number 49 of 441
F3, Attachment 1
COMMUNITY CENTER FUND
The Community Center Fund accounts for revenues and expenses related to the operation of the
community center building.
Operating revenues decreased $1,439,452due to the YMCA taking over operations in November of
2016.Operatingexpenses decreased $1,916,407in 2017due toYMCA operations noted above.The
Community Center Fund experienced anoperating loss in 2017of$188,159.The cash balance of the
fund at December 31,2017,was $1,044,828,an increaseof $1,480,805.
The City should continue to monitor Community Center Fund operations to ensure rates are covering
costs.
Community Center Fund
$3,000,000
$2,500,000
$2,000,000
$2,595,284
$2,549,329
$2,559,677$2,109,964
$1,500,000
$1,000,000
$1,920,051
$1,844,842
$1,444,850
$1,860,417
$500,000
$193,557
$124,343
$5,398
$-
$(446,874)
$(385,865)
$(476,313)
$(188,159)
$(355,506)
$(500,000)
$(639,626)$(665,114)
$(704,487)
$(734,867)
$(1,000,000)
20132014201520162017
Total Operating RevenuesOperating ExpensesOperating LossOperating Income (Loss) Excluding Depreciation
Packet Page Number 50 of 441
F3, Attachment 1
ENVIRONMENTAL UTILITY FUND
The Environmental Utility Fund accounts for revenues and expenses related to the administration,
planning,implementation,and maintenance of the storm water management program.
Operating revenues increased by $225,375in 2017due to anincrease in Storm Sewer charges.
Operating expensesdecreased$126,364from 2016due to administrative charges now being coded as
transfers out.In 2017,this fund contributed $165,650to the General Fund for administrative fees and
$1,044,462to various Capital Improvement Fundsand Debt Service Funds.The cash balance of the
fund at December 31,2017,was $1,494,260,an increaseof $436,391.
Environmental Utility Fund
$3,000,000
$2,500,000
$2,606,420
$2,831,795
$2,521,597
$2,328,676
$2,447,669
$2,000,000
$1,889,418
$2,002,836
$1,784,202
$1,910,566
$1,722,295
$1,500,000
$1,618,700
$1,000,000
$1,269,377
$1,140,589
$1,109,080
$1,092,284
$500,000
$606,381
$1,047,593
$518,761
$558,251
$695,854
$-
20132014201520162017
Total Operating RevenuesOperating ExpensesOperating IncomeOperating Income Excluding Depreciation
Packet Page Number 51 of 441
F3, Attachment 1
RECYCLING PROJECT FUND
The Recycling ProjectFund accounts forrecycling charges that are levied to cover cart fees,finance
recycling costs,and public education on solid waste reduction and recycling.
Operating revenues increased $3,974,comparedwith the prior year,while operating expenses decreased
$80,721due to coding administrative charges as transfers out in 2017,which resultedinan operating
loss of $46,151. The fund also recognized nonoperating income,net of expenses,totaling $100,726.The
cash balance of the fund at December 31,2017,was $354,154,anincrease of $2,525.
Recycling Project Fund
$800,000
$700,000
$600,000
$500,000
$740,698
$631,436$651,075
$659,977
$518,308
$400,000
$559,177
$566,002
$549,248$613,826
$609,852
$300,000
$200,000
$100,000
$-
$40,869
$(100,000)
$(46,151)
$(82,188)
$(85,073)
$(130,846)
$(200,000)
20132014201520162017
Total Operating RevenuesOperating ExpensesOperating Income (Loss)
Packet Page Number 52 of 441
F3, Attachment 1
SANITARY SEWER FUND
The Sanitary Sewer Fund accounts for customer sewer charges which are used to finance sewer system
operating expenses.
Operating revenues increased $96,437or 2.0% from 2016.Operating expenses decreased$183,054due
toadministrative charges being classifiedas transfers out.In 2017,this fund contributed$373,940tothe
General Fund for administrative fees and $696,119to various Capital Improvement Fundsand Debt
Service Funds.The cash balance of the fund at December 31,2017,was $4,542,061,an increase of
$1,373,880.
Sanitary Sewer Fund
$6,000,000
$5,000,000
$5,260,764
$5,020,996
$5,206,275
$4,924,559
$5,029,707
$4,000,000
$4,494,013
$4,664,188
$4,088,793
$4,270,073
$4,481,134
$3,000,000
$2,000,000
$1,557,927
$1,341,667
$942,582
$928,803
$1,000,000
$652,791
$936,202
$1,171,971
$539,862
$535,694
$260,371
$-
20132014201520162017
Total Operating RevenuesOperating ExpensesOperating IncomeOperating Income Excluding Depreciation
Packet Page Number 53 of 441
F3, Attachment 1
STREET LIGHT UTILITYFUND
The Street Light Utility Fund accounts for electric franchise fee revenues that are used to finance street
light expenses.
Operating revenues increased $21,081from2016as a resultof a new development causingmore electric
franchise fees to be collected,whileoperating expensesdecreased$113,703due to a significant decrease
in repairs and maintenance,resulting in an operating income of $292,968.Thecashbalance of the fund
at December31,2017,was $128,662,an increase of $301,317.
Street Light Utility Fund
$600,000
$500,000
$400,000
$517,643
$476,269
$300,000
$496,562
$477,280
$294,811
$200,000
$226,422
$224,975
$338,378
$205,481
$224,675
$100,000
$271,799
$251,294
$158,184$292,968
$68,389
$-
20132014201520162017
Total Operating RevenuesOperating ExpensesOperating Income
Packet Page Number 54 of 441
F3, Attachment 1
Executive Summary
The following is an executive summary of financial and business related updates to assist you in staying
current on emerging issues in accounting and finance.This summary will give you a preview of the new
standards that have been recently issued and what is on the horizon for the near future.The most recent
and significant updates include:
Accounting Standard Update GASB Statement No. 84 Fiduciary Activities GASB has
issued GASB Statement No. 84 relating to accounting and financial reporting for fiduciary activities.
This new statement establishes clarity to determines when a government has fiduciary responsibility
for a certain activity.
Accounting Standard Update GASB Statement No. 87 Leases GASB has issued GASB
Statement No. 87 relating to accounting and financial reporting for leases.This new statement
establishes a single model for lease accounting based on the principle that leases are financing of the
right to use an underlying asset.
The following are extensive summaries of each of the current updates.As your continued business
partner,we are committed to keeping you informed of new and emerging issues.We are happy to
discuss these issues with you further and their applicability to your city.
ACCOUNTING STANDARD UPDATE GASB STATEMENT NO. 84 FIDUCIARY
ACTIVITIES
The objective of this Statement is to improve guidance regarding the identification of fiduciary activities
for accounting and financial reporting purposes and how those activities should be reported.
This Statement establishes criteria for identifying fiduciary activities of all state and local governments.
The focus of the criteria generally is on (1) whether a government is controlling the assets of the
fiduciary activity and (2) the beneficiaries with whom a fiduciary relationship exists. Separate criteria
are included to identify fiduciary component units and postemployment benefit arrangements that are
fiduciary activities.An activity meeting the criteria should be reported in a fiduciary fund in the basic
financial statements. Governments with activities meeting the criteria should present a statement of
fiduciary net position and a statement of changes in fiduciary net position. An exception to that
requirement is provided for a business-type activity that normally expects to hold custodial assets for
three months or less.
GASB Statement No.84 describes four fiduciary funds that should be reported,if applicable: (1)
pension (and other employee benefit) trust funds,(2) investment trust funds,(3) private-purpose trust
funds,and (4) custodial funds. Custodial funds generally should report fiduciary activities that are not
held in a trust or equivalent arrangement that meets specific criteria.
Packet Page Number 55 of 441
F3, Attachment 1
ACCOUNTING STANDARD UPDATE GASB STATEMENT NO. 84 FIDUCIARY
ACTIVITIES (CONTINUED)
This Statement also provides for recognition of a liability to the beneficiaries in a fiduciary fund when
an event has occurred that compels the government to disburse fiduciary resources. Events that compel a
government to disburse fiduciary resources occur when a demand for the resources has been made or
when no further action,approval,or condition is required to be taken or met by the beneficiary to release
the assets.
GASB Statement No. 84 is effective for reporting periods beginning after December 15,2018.Earlier
application is encouraged.
Information provided above was obtained from www.gasb.org.
ACCOUNTING STANDARD UPDATE GASB STATEMENT NO. 87 LEASES
The objective of this Statement is to better meet the information needs of financial statement users by
improving accounting and financial reporting for leases by governments. This Statement increases the
usefulness of governments'financial statements by requiring recognition of certain lease assets and
liabilities for leases that previously were classified as operating leases and recognized as inflows of
resources or outflows of resources based on the payment provisions of the contract. It establishes a
single model for lease accounting based on the foundational principle that leases are financings of the
right to use an underlying asset. Under this Statement,a lessee is required to recognize a lease liability
and an intangible right-to-use lease asset,and a lessor is required to recognize a lease receivable and a
deferred inflow of resources,thereby enhancing the relevance and consistency of information about
governments'leasing activities.
A lease is defined as a contract that conveys control of the right to use another entity's nonfinancial asset
(the underlying asset) as specified in the contract for a period of time in an exchange or exchange-like
transaction. Examples of nonfinancial assets include buildings,land,vehicles,and equipment. Any
contract that meets this definition should be accounted for under the leases guidance,unlessspecifically
excluded in this Statement.
A short-term lease is defined as a lease that,at the commencement of the lease term,has a maximum
possible term under the lease contract of 12 months (or less),including any options to extend,regardless
of their probability of being exercised. Lessees and lessors should recognize short-term lease payments
as outflows of resources or inflows of resources,respectively,based on the payment provisions of the
lease contract.
Packet Page Number 56 of 441
F3, Attachment 1
ACCOUNTING STANDARD UPDATE GASB STATEMENT NO. 87 LEASES
(CONTINUED)
A lessee should recognize a lease liability and a lease asset at the commencement of the lease term,
unless the lease is a short-term lease or it transfers ownership of the underlying asset. The lease liability
should be measured at the present value of payments expected to be made during the lease term (less any
lease incentives). The lease asset should be measured at the amount of the initial measurement of the
lease liability,plus any payments made to the lessor at or before the commencement of the lease term
and certain direct costs.A lessee should reduce the lease liability as payments are made and recognize
an outflow of resources (for example,expense) for interest on the liability. The lessee should amortize
the lease asset in a systematic and rational manner over the shorter of the lease term or the useful life of
the underlying asset. The notes to financial statements should include a description of leasing
arrangements,the amount of lease assets recognized,and a schedule of future lease payments to be
made.
A lessor should recognize a lease receivable and a deferred inflow of resources at the commencement of
the lease term,with certain exceptions for leases of assets held as investments,certain regulated leases,
short-term leases,and leases that transfer ownership of the underlying asset. A lessor should not
derecognize the asset underlying the lease. The lease receivable should be measured at the present value
of lease payments expected to be receivedduring the lease term. The deferred inflow of resources
should be measured at the value of the lease receivable plus any payments received at or before the
commencement of the lease term that relate to future periods.A lessor should recognize interest revenue
on the lease receivable and an inflow of resources (for example,revenue) from the deferred inflows of
resources in a systematic and rational manner over the term of the lease. The notes to financial
statements should include a description of leasingarrangements and the total amount of inflows of
resources recognized from leases.
GASB Statement No. 87iseffective for reporting periods beginning after December 15,2019. Earlier
application is encouraged.
Information provided above was obtained from www.gasb.org.
Packet Page Number 57 of 441
F3, Attachment 2
City of Maplewood
Ramsey County,Minnesota
Reports on Compliance with
Government Auditing Standards
and Legal Compliance
December 31,2017
Packet Page Number 58 of 441
F3, Attachment 2
City of Maplewood
Table of Contents
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 Standards1
Report on Legal Compliance3
Packet Page Number 59 of 441
F3, Attachment 2
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
Independent Auditor's Report
Honorable Mayor and Members
of the City Council
City of Maplewood
Maplewood,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 Maplewood,Minnesota,as of and
for the year ended December 31,2017,and the related notes to financial statements,which
collectively comprise the City's basic financial statements and have issued our report thereon
dated June 15,2018.
Internal Control overFinancial Reporting
In planning and performing our audit of the financial statements,we considered the City's
internal control over financial reporting (internal control) to determine the 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.
Packet Page Number 60 of 441
F3, Attachment 2
Internal Control over Financial Reporting (Continued)
Our consideration of internal control was for the limited purpose described in the first
paragraph of this section and was not designed to identify all deficiencies in internal control
that might be material weaknesses,or significant deficiencies.Given these limitations,
during our audit we did not identify any deficiencies in internal control that we consider to
be material weaknesses. However,material weaknesses may exist that were not identified.
Compliance andOther 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 determination of financial statement amounts.
However,providing an opinion on compliance with those provisions was not an objective of
our audit,and accordingly,we do not express such an opinion.The results of our tests
disclosed no instances of noncompliance or other matters that are required to be reported
under Government Auditing Standards.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control
and compliance and the 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 Standardsin considering the
City's internal control and compliance.Accordingly,this communication is not suitable for
any other purpose.
Minneapolis,Minnesota
June 15,2018
Packet Page Number 61 of 441
F3, Attachment 2
Report on Legal Compliance
Independent Auditor's Report
Honorable Mayor and Members
of the City Council
City of Maplewood
Maplewood,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 inGovernment
Auditing Standards,issued by the Comptroller Generalof 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 Maplewood,Minnesota,as of and
for the year ended December 31,2017,andthe related notes to financial statementswhich
collectively comprise the City's basic financial statements,and have issued our report
thereon datedJune 15,2018.
The Minnesota Legal Compliance Audit Guide for Cities,promulgated by the State Auditor
pursuant to Minnesota Statutes§ 6.65,contains seven categories of compliance to be tested:
contracting and bidding,deposits and investments,conflicts of interest,public indebtedness,
claims and disbursements,miscellaneous provisions,and tax increment financing. Our audit
considered all of the listed categories.
In connection with our audit,nothing came to our attention that caused us to believe that the
City of Maplewood,Minnesota failed to comply with the provisions of the Minnesota Legal
Compliance Audit Guide for Cities.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.
The purpose of this report is solely to describe the scope of our testing of compliance and
the results of that testing,and not to provide an opinion on compliance. Accordingly,this
communication is not suitable for any other purpose.
Minneapolis,Minnesota
June 15,2018
Packet Page Number 62 of 441
F3, Attachment 3
Comprehensive Annual Financial Report
for the year ended December 31, 2017
City of Maplewood
Minnesota
Packet Page Number 63 of 441
F3, Attachment 3
COMPREHENSIVE
ANNUAL FINANCIAL REPORT
OF THE CITY COUNCIL OF
MAPLEWOOD,MINNESOTA
Year Ended
December 31,2017
Melinda Coleman,City Manager
PREPARED BY:
THE FINANCE DEPARTMENT
Packet Page Number 64 of 441
F3, Attachment 3
(THIS PAGE LEFT BLANK INTENTIONALLY)
Packet Page Number 65 of 441
F3, Attachment 3
IntroductorySectionPage
Elected Officials and Administration1
Organizational Chart2
Location of City3
Letter of Transmittal5
Certificate of Achievement for Excellence in Financial Reporting9
FinancialSection
Independent Auditor's Report11
Management's Discussion and Analysis15
Basic Financial Statements
Government-Wide Financial Statements
Statement of Net Position29
Statement of Activities30
Fund Financial Statements
Balance Sheet Governmental Funds31
Reconciliation of the Balance Sheet to the Statement of Net Position
Governmental Funds32
Statement of Revenues,Expenditures,and Changes in Fund Balances
Governmental Funds33
Reconciliation of the Statement of Revenues,Expenditures,and Changes in
Fund Balances to the Statement of ActivitiesGovernmental Funds35
Statement of Net PositionProprietary Funds36
Statement of Revenues,Expenses,and Changes in Fund Net Position
Proprietary Funds38
Statement of Cash FlowsProprietary Funds40
Statement of Fiduciary Net Position44
Notes to Financial Statements45
Required Supplementary Information
Scheduleof Revenues,Expenditures,and Changes in Fund Balances Budget
and Actual General Fund94
Schedule of Changesin Net OPEB Liability and Related Ratios95
Schedule of Employer Contributions OPEB96
Schedule of City's ProportionateShare of Net Pension Liability
General Employees Retirement Fund 97
Schedule of City's Proportionate Share of Net Pension Liability
Police and FireRetirement Fund 97
Schedule of CityContributions General Employees Retirement Fund98
Schedule of City Contributions Police and Fire Retirement Fund98
Schedule of Changes in Net Pension Liability and Related Ratios
Fire Relief Association99
Packet Page Number 66 of 441
F3, Attachment 3
Financial Section (Continued)Page
Schedule of Employer Contributions and Non-Employer Contributing Entities
Fire Relief Association100
Notes to Required Supplementary Information101
Supplementary Information
Combining and Individual Fund Statements and Schedules
Non Major Governmental Funds105
Combining Balance Sheet Nonmajor Governmental Funds106
Combining Statement of Revenues,Expenditures,and Changes in
Fund BalancesNonmajor Governmental Funds107
Nonmajor Special Revenue Funds109
Combining Balance Sheet Nonmajor Special Revenue Funds110
Combining Statement of Revenues,Expenditures,and Changes in
Fund Balances Nonmajor Special Revenue Funds112
Nonmajor Capital Project Fund114
Combining Balance Sheet Nonmajor Capital Project Funds116
Combining Statement of Revenues,Expenditures,and Changes in
Fund Balances Nonmajor Capital Project Funds122
Schedules of Revenues,Expenditures,and Changes in Fund Balance Budget
and Actual
Schedule of Revenues,Expenditures,and Changes in Fund Balances
Budget and Actual Special Revenue Fund Charitable GamblingTax129
Schedule of Revenues,Expenditures,and Changes in Fund Balances
Budget and Actual Special Revenue Fund Maplewood Area EDA130
Schedule of Revenues,Expenditures,and Changes in Fund Balances
Budget and Actual Special Revenue Fund Police Services131
Schedule of Revenues,Expenditures,and Changes in Fund Balances
Budget and Actual Special Revenue Fund Recreation Programs132
Schedule of Revenues,Expenditures,and Changes in Fund Balances
Budget and Actual Special Revenue Fund Taste of Maplewood133
Schedule of Revenues,Expenditures,and Changes in Fund Balances
Budget and Actual Special Revenue Fund Tree Preservation134
Schedule of Revenues,Expenditures,and Changes in Fund Balances
Budget and Actual Special Revenue Fund Cable Television135
Schedule of Revenues,Expenditures,and Changes in Fund Balances
Budget and Actual Special Revenue Fund Fire Training Facility136
Schedule of Revenues,Expenditures,and Changes in Fund Balances
Budget and Actual Debt Service Fund 137
Schedule of Revenues,Expenditures,and Changes in Fund Balances Budget
and Actual Capital Project Fund Public Improvement Projects Fund138
Schedule of Revenues,Expenditures,and Changes in Fund Balances Budget
and Actual Capital Project Fund General Building Replacement139
Schedule of Revenues,Expenditures,and Changes in Fund Balances Budget
and Actual Capital Project Fund Capital Improvement Projects 140
Packet Page Number 67 of 441
F3, Attachment 3
Financial Section (Continued)Page
Schedule of Revenues,Expenditures,and Changes in Fund Balances Budget
and Actual Capital Project Fund -Police Vehicles and Equipment141
Schedule of Revenues,Expenditures,and Changes in Fund Balances Budget
and Actual Capital Project Fund Fire Station 142
Schedule of Revenues,Expenditures,and Changes in Fund Balances Budget
and Actual Capital Project FundFire Truck Replacement143
Schedule of Revenues,Expenditures,and Changes in Fund Balances Budget
and Actual Capital Project Fund Legacy Village Tax Abatement144
Schedule of Revenues,Expenditures,and Changes in Fund Balances Budget
and Actual Capital Project Fund Park Development145
Schedule of Revenues,Expenditures,and Changes in Fund Balances Budget
and Actual Capital Project Fund Police Department Expansion146
Schedule of Revenues,Expenditures,and Changes in Fund Balances Budget
and Actual Capital Project Fund Public Safety Training Facility Fund147
Schedule of Revenues,Expenditures,and Changes in Fund Balances Budget
and Actual Capital Project Fund Redevelopment 148
Schedule of Revenues,Expenditures,and Changes in Fund Balances Budget
and Actual Capital Project Fund Street Use Revitalization149
Schedule of Revenues,Expenditures,and Changes in Fund Balances Budget
and Actual Capital Project Fund Right of Way 150
Schedule of Revenues,Expenditures,and Changes in Fund Balances Budget
and Actual Capital Project Fund Tax Increment Economic
Development District 1-11151
Schedule of Revenues,Expenditures,and Changes in Fund Balances Budget
and Actual Capital Project Fund Tax Increment Economic
Development District 1-12152
Schedule of Revenues,Expenditures,and Changes in Fund Balances Budget
and Actual Capital Project Fund Tax Increment Housing 1-1153
Schedule of Revenues,Expenditures,and Changes in Fund Balances Budget
and Actual Capital Project Fund Tax Increment Housing 1-2154
Schedule of Revenues,Expenditures,and Changes in Fund Balances Budget
and Actual Capital Project Fund Tax Increment Housing 1-3155
Schedule of Revenues,Expenditures,and Changes in Fund Balances Budget
and Actual Capital Project Fund Tax Increment Housing 1-4156
Schedule of Revenues,Expenditures,and Changes in Fund Balances Budget
and Actual Capital Project Fund Tax Increment Housing 1-5157
Schedule of Revenues,Expenditures,and Changes in Fund Balances Budget
and Actual Capital Project Fund Tax Increment Housing 1-6158
Schedule of Revenues,Expenditures,and Changes in Fund Balances Budget
and Actual Capital Project Fund Tax Increment Housing 1-7159
Packet Page Number 68 of 441
F3, Attachment 3
Financial Section (Continued)Page
Schedule of Revenues,Expenditures,and Changes in Fund Balances
Budget and Actual Capital Project Fund Tax Increment Housing 1-8160
Schedule of Revenues,Expenditures,and Changes in Fund Balances
Budget and Actual Capital Project Fund Tax Increment Housing 1-10161
Schedule of Revenues,Expenditures,and Changes in Fund Balances
Budget and Actual Capital Project Fund Tax Increment Housing 1-13162
Schedule of Revenues,Expenditures,and Changes in Fund Balances
Budget and Actual Capital Project Fund Trash Cart Replacement Fund163
Schedule of Revenue,Expenditures,and Changes in Fund Balance
Budgetand ActualCapitalProject FundWater Availability Charge
North St. Paul District 164
Schedule of Revenue,Expenditures,and Changes in Fund Balance
Budgetand Actual Capital ProjectFund Water Availability Charge
St. PaulDistrict 165
Internal Service Funds167
Statement of Net Position Internal Service Funds168
Statement of Revenues,Expenses,and Changes in Fund Net Position
Internal Service Funds170
Statement of Cash Flows Internal Service Funds172
Statement of Changes in Agency Funds177
Combining Balance Sheet Debt Service Funds178
Combining Scheduleof Revenues,Expenditures,and Changes in Fund Balances
Debt Service Funds184
Statistical SectionTablePage
Net Positionby Component1192
Changes in Net Position2194
Fund Balances of GovernmentalFunds3198
Changes in Fund Balances of Governmental Funds4200
Tax Capacity,Estimated Market Value and Indicated Market Value5202
Direct and Overlapping Property Tax Rates6203
Principal Property Taxpayers7204
Property Tax Levies and Collections8205
Ratios of Outstanding Debt by Type9206
Ratios of General Bonded Debt Outstanding and Legal Debt Margin10208
Direct and Overlapping Governmental Activities Debt11209
Legal Debt Margin Information12210
Pledged Revenue Coverage13212
Demographicand Economic Statistics14213
Packet Page Number 69 of 441
F3, Attachment 3
Statistical Section (Continued)TablePage
Principal Employers15215
Full-TimeBudgeted City Government Employees by Function/Program16216
Operating Indicators by Function/Program17218
Capital Asset Statistics by Function18220
Miscellaneous Statistical Facts19222
Packet Page Number 70 of 441
F3, Attachment 3
(THIS PAGE LEFT BLANK INTENTIONALLY)
Packet Page Number 71 of 441
F3, Attachment 3
City of Maplewood
Elected Officials andAdministration
December 31,2017
Elected OfficialsPositionTerm Expires
Nora SlawikMayorJanuary 1, 2019
Kathleen JuenemannCouncil MemberJanuary 1, 2019
Marylee AbramsCouncil MemberJanuary 1, 2019
Bryan SmithCouncil MemberJanuary 1, 2020
Tou XiongCouncil MemberJanuary 1, 2020
Administration
Melinda ColemanCity Manager
Mike FunkAssisstant City Manager / Human Resources Director
Ellen PaulsethFinance Director
Scott NadeauChief of Police
Steve LukinFire Chief
Steve LoveDirector of Public Works
Director of Parks and Recreation / Director of
DuWayne KonewkoEnvironmental and Economic Development
Mychal FowldsInformation Technology Director
Packet Page Number 72 of 441
F3, Attachment 3
Packet Page Number 73 of 441
F3, Attachment 3
Packet Page Number 74 of 441
F3, Attachment 3
(THIS PAGE LEFT BLANK INTENTIONALLY)
Packet Page Number 75 of 441
F3, Attachment 3
June 25,2018
To the Honorable Mayor,City Council,and Citizens of the City of Maplewood:
State law requires the chief financial officer in cities with a population of more than 2,500 to submit to the
state auditor audited financial statements within 180 days after the close of each fiscal year. State law also
requires that these statements be submitted to the Mayor and council members within 210 days after the
close of each fiscal year. Pursuant to that requirement,the Comprehensive Annual Financial Report of the
City of Maplewood for the fiscal year ended December 31,2017is submitted herewith.
This report consists of management's representations concerning the finances of the City of Maplewood.
Consequently,management assumes full responsibility for the completeness and reliability of all of the
information presented in this report. To provide a reasonable basis for making these representations,
management has established a comprehensive internal control framework that is designed both to protect the
government's assets from loss,theft,or misuse and to compile sufficient reliable information for the
preparation of the financial statements in conformity with generally accepted accounting principles (GAAP).
Because the cost of internal controls should not outweigh their benefits,the comprehensive framework of
internal controls has been designed to provide reasonable rather than absolute assurance that the financial
statements will be free from material misstatement. As management,we assert that,to thebest of our
knowledge and belief,this financial report is complete and reliable in all material respects.
The financial statements in this report have been audited by BerganKDV,Ltd.,a firm of licensed certified
public accountants. The goal of the independent audit was to provide reasonable assurance that the financial
statements of the City of Maplewood for the fiscal year ended December 31,2017,are free of material
misstatement. The independent audit involved examining,on a test basis,evidence supporting the amounts
and disclosures in the financial statements; assessing the accounting principles used and significant estimates
made by management; and evaluating the overall financial statement presentation. The independent auditor
concluded,based upon the audit,that there was a reasonable basis for rendering an unmodifiedopinion that
the City of Maplewood's financial statements for the fiscal year ended December 31,2017,are fairly
presented in conformity with GAAP. The independent auditor's reportis presented as the first component of
the financial section of this report.
GAAP requires that management provide a narrative introduction,overview,and analysis to accompany the
basic financial statements in the form of Management's Discussion and Analysis (MD&A). This letter of
transmittal is designed to complement the MD&A and should be read in conjunction with it. The MD&A can
be found immediately following the report of the independent auditors.
Profile of the Government
The City of Maplewood,incorporated in 1957,is located in Ramsey County,Minnesota,adjacent to the City
of St. Paul. The City is comprised of an area of 19.13 square miles. The population of the City according to
the 2010U.S. Census Bureau is 38,018,which is an8.8% increase overthe2000Census count of 34,947.
The City of Maplewood is empowered to levy a property tax on real estate properties located within its
boundaries.
Packet Page Number 76 of 441
F3, Attachment 3
Profile of the Government(Continued)
The City of Maplewood has operated under the council-manager form of government since 1974. Policy-
making and legislative authority are vested in a governing council consisting of the mayor and four other
members. The governing council is responsible,among other things,for passing ordinances,adopting the
budget,appointing committees,and hiring the city manager. The city manager is responsible for carrying out
the policies and ordinances of the governing council,for overseeing the day-to-day operations of the
government,and for appointing the heads of the various departments. The council is elected on a non-
partisan basis. Council members serve four-year staggered terms and are elected at large. The City of
Maplewood provides a full range of services,including police and fire protection; the construction and
maintenance of streets and other infrastructure; and recreational activities.
The annual budget serves as the foundation for the City of Maplewood's financial planning and control.
Budget-to-actual comparisons are provided in this report for each individual governmental fund for which an
appropriated annual budget has been adopted. For the General Fund,this comparison is presented on page 92
as part of the required supplementary information for the governmental funds. For governmental funds,other
than the GeneralFund,with appropriated annual budgets,these comparisons are presented in the
governmental fund subsection of this report,starting on page 127.
Factors Affecting Financial Condition
The information presented in the financial statements is perhaps best understood when it is considered from
the broader perspective of the specific environment within which the City of Maplewood operates.
Local economy:The City of Maplewood,as with the rest of the nation,ended 2017with many uncertainties
regarding the economy. The region has a varied tax base that adds to the relative stability of the
unemployment rate. Local and national unemployment rates have decreasedover this past yearas evidenced
by the non-seasonally adjusted unemployment rates listed in the following graph.
Unemployment Rates December 2017
Per Minnesota Department of Employment and Economic Development
4.0%
3.9%
3.5%
3.4%
3.0%
3.1%
2.5%
2.8%
2.0%
1.5%
1.0%
0.5%
0.0%
City of MaplewoodRamsey CountyMinnesotaUnited States
Since the 3M Company accounts for over 8% of the City's tax base and has more than 9,000employees at its
headquarters complex in Maplewood,its operations have a major effect on the economic climate of the area.
3M will continue to invest in its Maplewood campus and maintain its strong presence in the City.3M is a
diversified manufacturing and technology company that is the largest employer in Minnesota and has
operations in more than 60 countries. It is one of the 30 stocks that make up the Dow Jones Industrial
Average.
Packet Page Number 77 of 441
F3, Attachment 3
Factors Affecting Financial Condition(Continued)
Long-term Financial Planning: The 2018-2022Capital Improvement Plan (CIP) for the City of
Maplewood will coordinate the financing and timing of major equipment purchases and construction
projects.The CIP wasadopted by the City Council in July2017.
The Capital Improvement Plan is updated each year,focusing on City needs and goals.Many of the projects
scheduled for 2018-2022will result in the accomplishment of several City goals that are as follows:
1.Redevelopment efforts are reflected by the inclusion of the following projects in the 2018-2022CIP
Plan: 1) Housing Replacement Program; and 2) Gladstone Area Redevelopment (phase III).
2.An analysis of all MaplewoodCity buildings was recently completed which calls for investment in
theCity's facilities.The City is exploring the option of utilizing local government aidover the next
five years tocompletesome of the items listed in the study.
3.Revenues in the Park Development Fundare beginning totrend upward as the housing market and
commercial developmentrecover.Maplewood is nearly fully developed.Park projects in this plan
will proceedasPark Availability Charge (PAC) revenue is available.
4.A Parks System Master Plan was completed in 2014 which called for major investment in
Maplewood'sexisting parks.The City is exploring the option of issuing Tax Abatement bonds over
the next five years to complete some of items listed in the plan.
5.The City's ash trees are now infected with the Emerald Ash Borer.The City will levy a tax in the
amount of $150,000 per year to for the next five years to remove and replace infected ash trees.
6.Annual expendituresof $350,000 to $400,000are proposed for the planning period for replacement
of vehicles and equipment in the Fleet Management Fund.This investment is necessary to keep
maintenance costs to a minimum.
7.A new fund was established in 2014 to account for vehicle and equipment purchases for the Police
Department that had previously been funded from the General Fund.An ongoing levy of over
$200,000will be needed for years 2018-2022.
8.Five major street projects and one bridge replacement are proposed for years 2018-2022.The costs of
these projects total more than $25 million.In addition,the City will finance $8 million in six smaller
pavement projects with gas franchise fees over the period. Ramsey County has two projects in their
capital improvement plan(Rice Street and White Bear Avenue/I694 Interchange) that will require a
cost share from the City.A financing source will need to be established for these projects.
9.Three ambulances and two fire trucks will be replaced over the five-year planning period,at a total
cost of $2.5 million.
Relevant Financial Policies
The City has established a comprehensive set of financial policies for use as a guideline during the budget
process.One of the policies deals with unpredictable revenues.The City uses a conservative approach in
making ongoing revenue assumptions by utilizing growth patterns and knowledge of the developing areas.
Changes in state tax law over the past few years have resulted in funding changes for both schools and local
governments.Large cuts in both local government aid and the market value homestead credit programs
resulted in revenue losses to the City.Due to the uncertainty in receiving the aid fromthestate,the state aid
revenues areno longer included in the General Fund budget.
Packet Page Number 78 of 441
F3, Attachment 3
Awards and Acknowledgements
The Government Finance Officers Association of the United States and Canada (G.F.O.A.) awarded a
Certificate of Achievement for Excellence in Financial Reporting to the City of Maplewood for its
comprehensive annual financial report for the fiscal year ended December31,2016.
In order to be awarded a Certificate of Achievement,a governmental unit must publish an easily readable
and efficiently organized comprehensive annual financial report,whose contents conform to program
standards. Such reports must satisfyboth generally accepted accounting principles and applicable legal
requirements.
A Certificate of Achievement is valid for a period of one year only. We believe our current report continues
to conform to Certificate of Achievement program requirements,and we will submit it to G.F.O.A. to
determine its eligibility for another certificate.
We would like to express our appreciation and thanks to all City personnel who supported or assisted in the
preparation of essential information for this report. Special thanks go to the Finance Department staff whose
dedicated service enabled this report. Also,we would like to express our appreciation and thanks to the staff
ofBerganKDV,Ltd. who have provided advice and assistance in the preparation of this report.
Respectfully submitted,
Melinda Coleman
City Manager
Packet Page Number 79 of 441
F3, Attachment 3
Packet Page Number 80 of 441
F3, Attachment 3
(THIS PAGE LEFT BLANK INTENTIONALLY)
Packet Page Number 81 of 441
F3, Attachment 3
Independent Auditor's Report
Honorable Mayor and Members
of the City Council
City of Maplewood
Maplewood,Minnesota
Report on the Financial Statements
We have audited the accompanying financial statements of the governmental activities,the
business-type activities,each major fund,and theaggregate remaining fundinformation of
theCity of Maplewood,Minnesota,as of and for the year ended December 31,2017,and the
related notestofinancial statements,which collectively comprise the City's basic financial
statements as listed in the Table of Contents.
Management's Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial
statements in accordance with accounting principles generally accepted in the United States
of America; this includes the design,implementation,and maintenance of internal control
relevant to the preparation and fair presentation of financial statements that are free from
material misstatement,whether due to fraud or error.
Auditor's Responsibility
Our responsibility is to express opinions on these financial statements based on our audit.
We conducted our audit in accordance with auditing standards generally accepted in the
United States of Americaand the standards applicable to financial audits contained in
Government Auditing Standards,issued by the Comptroller General of the United States.
Those standards require that we plan and perform the audit to obtain reasonable assurance
about whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and
disclosures in the financial statements.The procedures selected depend on the auditor's
judgment,including the assessment of the risks of material misstatement of thefinancial
statements,whether due to fraud or error.In making those risk assessments,the auditor
considers internal control relevant to the City's preparation and fair presentation of the
financial statements in order to design audit procedures that areappropriate in the
circumstances,but not for the purpose of expressing an opinion on the effectiveness of the
City's internal control.Accordingly,we express no such opinion.An audit also includes
evaluating the appropriateness of accounting policies used and the reasonableness of
significant accounting estimates made by management,as well as evaluating the overall
presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide
abasis for our audit opinions.
Packet Page Number 82 of 441
F3, Attachment 3
Opinions
In our opinion,the financial statements referred to in the first paragraphpresent fairly,in all
material respects,the respective financial position of the governmental activities,the
business-type activities,each major fund,and the aggregate remaining fundinformation of
theCity of Maplewood,Minnesota,as of December31,2017,and the respective changes in
financial position and,where applicable,cash flowsthereof,for the year then ended in
accordance with accounting principles generally accepted in the United States of America.
Implementation of GASB 74 and GASB 75
As discussed in Note 20to the financial statements,theCityhas adopted new accounting
guidance,Governmental Accounting Standards Board (GASB) Statement No. 74,Financial
Reporting for Postemployment Benefit Plans Other than Pension Plansand GASB
Statement No. 75,Accounting and Financial Reporting for Postemployment Benefits Other
than Pensions.Our opinion is not modified with respect to this matter.
Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the
Management'sDiscussion and Analysis,which follows this report letter,and Required
Supplementary Information as listed in the Table of Contents, including the General Fund
budgetary comparison information,be presented to supplement the basic financial
statements. Such information,although not a part of the basic financial statements,is
required by GASB,who considers it to be an essential part of financial reporting for placing
the basic financial statements in an appropriate operational,economic,or historical context.
We have applied certain limited procedures to the Required Supplementary Information in
accordance with auditing standards generally accepted in the United States of America,
which consisted of inquiries of management about the methods of preparingthe information
and comparing the information for consistency with management's responses to our
inquiries,the basic financial statements,and other knowledge we obtained during our audit
of the basic financial statements.We do not express an opinion orprovide any assurance on
the information because the limited procedures do not provide us with sufficient evidence to
express an opinion or provide any assurance.
Other Information
Our audit was conducted for the purpose of forming opinions on the financial statements that
collectively comprise the Cityof Maplewood'sbasic financial statements.The introductory
section,combining and individual fundstatementsand schedules,and statistical section are
presented for purposes of additional analysis andare not a required part of the basic financial
statements.
Packet Page Number 83 of 441
F3, Attachment 3
Other Matters (Continued)
Other Information (Continued)
The combining and individual fundstatements and schedules are the responsibility of
management and were derived from and relate directly to the underlying accounting and
other records used to prepare the basic financial statements.Such information has been
subjected to the auditing procedures applied in the audit of the basic financial statements and
certain additional procedures,including comparing and reconciling such information directly
to the underlying accounting and other records used to prepare the basic financial statements
or to the basic financial statements themselves,and other additional procedures in
accordance with auditing standards generally accepted in the United States of America.In
our opinion,the combining and individual fund statements and schedules are fairly stated,in
all material respects,in relation to the basic financial statements as a whole.
The introductory section and statistical section have not been subjected to the auditing
procedures applied in the audit of the basic financial statements,and accordingly,we do not
express an opinion or provide any assurance on them.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards,we have also issued our report dated
June 15,2018,on our consideration of the City of Maplewood's internal control over
financial reporting and on our tests of its compliancewith certain provisions of laws,
regulations,contracts,and grantagreements and other matters. The purpose of that report is
to describe the scope of our testing of internal control over financial reporting and
compliance and the results of that testing,and not to provide an opinion on internal control
over financial reporting or on compliance.That report is an integral part of an audit
performed in accordance with Government Auditing Standardsin considering the City of
Maplewood's internal control over financial reporting and compliance.
Minneapolis,Minnesota
June 15,2018
Packet Page Number 84 of 441
F3, Attachment 3
(THIS PAGE LEFT BLANK INTENTIONALLY)
Packet Page Number 85 of 441
F3, Attachment 3
City of Maplewood
Management's Discussion and Analysis
As management of the City of Maplewood, we offer readers of the City of Maplewood's financial
statements this narrative overview and analysis of the financial activities of the City of Maplewood for
the fiscal year ended December 31, 2017. We encourage readers to consider the information presented
here in conjunction with additional information that we have furnished in our letter of transmittal, which
can be found on pages 5-8of this report.
Financial Highlights
The assets and deferred outflows of resources of the City of Maplewood exceeded its liabilities
and deferred inflows of resources at the close of the most recent fiscal year by $138,585,824(net
position). Of this amount, $3,322,945(unrestricted net position) may be used to meet the
government's ongoing obligations to citizens and creditors in accordance with the City's fund
designations and fiscal policies.
The City's total netpositionincreased in the current year by $9,180,976.
As of the close of the current fiscal year, the City of Maplewood's governmental funds reported
combined ending fund balances of $29,381,152.
At the end of the current fiscal year, unassigned fund balance for theGeneral Fundwas
$8,449,546, or 45.0% percent of totalGeneral Fund revenues.
The City of Maplewood'slong-term liabilitiesfor governmental and business-type activities
decreased by $2,244,262during the current fiscal year.
Overview of the Financial Statements
Thisdiscussion and analysis are intendedto serve as an introduction to the City of Maplewood's basic
financial statements. The City of Maplewood's basic financial statements comprise three components: 1)
government-wide financial statements, 2) fund financial statements, and 3) notes to financial statements.
This report also contains other supplementary information in addition to the basic financial statements
themselves.
Government-wide financial statements. The government-wide financial statements are designed to
provide readers with a broad overview of the City of Maplewood's finances, in a manner similar to a
private-sector business.
The statement of net positionpresents information on all of the City of Maplewood's assets, deferred
outflows of resources, liabilities, and deferred inflow of resources, with the difference beingreported as
net position. Over time, increases or decreases in net positionmay serve as a useful indicator of whether
the financial position of the City of Maplewood is improving or deteriorating.
The statement of activities presents information showing how the City's net positionchanged during the
most recent fiscal year. All changes in net positionare reported as soon as the underlying event giving
rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are
reported in this statement for some items that will only result in cash flows in future fiscal periods (e.g.
uncollected taxes and earned but unused vacation leave).
Packet Page Number 86 of 441
F3, Attachment 3
City of Maplewood
Management's Discussion andAnalysis
Government-wide financial statements (Continued)
Both of the government-wide financial statements distinguish functions of the City of Maplewood that
are principally supported by taxes and intergovernmental revenues (governmental activities) from other
functions that are intended to recover all or a significant portion of their costs through user fees and
charges (business-type activities). The governmental activities of the City of Maplewood include general
government, public safety, public works,parks and recreation,citizen services,and environmental and
economic development.The business-type activitiesof the City of Maplewood include ambulance
service, street light utility, and sanitarysewer, environmental utility, recycling programand community
center operations.
The government-wide financial statements can be found on pages 29-30of this report.
Fund financial statements. A fund is a grouping of related accounts that is used to maintain control
over resources that have been segregated for specific activities or objectives. The City of Maplewood,
like other state and local governments, uses fund accounting to ensure and demonstrate compliance with
finance-related legal requirements. All of the funds of the City of Maplewood can be divided into three
categories: governmental funds, proprietary funds, and fiduciary funds.
Governmental funds. Governmental funds are used to account for essentially the same functions
reported as governmental activities in the government-wide financial statements. However, unlike the
government-wide financial statements, governmental fund financial statements focus on near-term
inflows and outflows of spendable resources, as well as on balances of spendable resources available at
the end of the fiscal year. Such information may be useful in evaluating a government's near-term
financial requirements.
Because the focus of governmental funds is narrower than that of the government-wide financial
statements, it is useful to compare the information presented for governmental funds with similar
information presented for governmental activities in the government-wide financial statement. By doing
so, readers may better understand the long-term impact of the City's near term financial decisions. Both
the governmental fund balance sheet and governmental fund statement of revenues, expenditures,and
changes in fund balances provide a reconciliation to facilitate this comparison between governmental
funds and governmental activities.
The City of Maplewood maintainsthreeindividualmajor governmental funds. Information is presented
separately in the governmental fund balance sheet and in the governmental fund statement of revenues,
expenditures and changes in fund balances for the General Fund, Debt Service Fundand Public
Improvement Projects Fund, all of which areconsidered to be major funds. Data from the other
governmental funds are combined into a single, aggregated presentation. Individual fund data for each of
these nonmajor governmental funds is provided in the form of combining statements elsewhere in this
report.
The City of Maplewood adopts an annual appropriated budget for its general, special revenue, debt
service, and capital project funds. A budgetary comparison statement has been provided for those funds
to demonstrate compliance with this budget.
The basic governmental financial statements can be found on pages 31-35ofthis report.
Packet Page Number 87 of 441
F3, Attachment 3
City of Maplewood
Management's Discussion and Analysis
Proprietary funds. The City of Maplewood maintains two different types of proprietary funds.
Enterprise funds are used to report the same functions presented as business-type activities in the
government-wide financial statements. The City of Maplewood uses enterprise funds to account for its
ambulance service, communitycenter, environmental utility, recycling program, sanitary sewer,and
street light utility operations.Internal service funds are accounting devices used to accumulate and
allocate costs internally among the City of Maplewood's various functions. The Cityof Maplewood uses
internal service funds to account for its information technology, employee benefits,fleet management,
and risk management. Because these services predominantly benefit governmental rather than business-
type functions, they have been included within governmental activities in the government-wide financial
statements.
Proprietary funds provide the same type of information as the government-wide financial statements,
only in more detail. The proprietary fund financial statements provide separate information for the
ambulance service, community center, environmental utility, recycling program, sanitary sewer,and
street light utility operations. All are considered to be major funds of the City of Maplewood.
Conversely, all internal service funds are combined into a single, aggregated presentation in the
proprietary fund financial statements. Individual fund data for the internal service funds is provided in
the form of combining statements elsewhere in this report.
The basic proprietary fundfinancial statements can be found on pages 36-43of this report.
Fiduciary funds. Fiduciary funds are used to account for resources held for the benefit of parties
outside the government. Fiduciary funds are not reflected in the government-wide financialstatements
because the resources of those funds are not available to support the City of Maplewood's own program.
The accounting used for fiduciary funds is much like that used for proprietary funds.
The basic fiduciary fund financial statement can be found on page 44of this report.
Notes to the financial statements. The notes provide additional information that is essential to a full
understanding of the data provided in the governmentwide and fund financial statements. The notes to
the financial statements can be found on pages 45-91of this report.
Other information. The combining statements referred to earlier in connection with non-major
governmental funds and internal service funds are presented following the Required Supplementary
Information. Combining and individual fund statements and schedules can be found on pages 92-189of
this report.
Packet Page Number 88 of 441
F3, Attachment 3
City of Maplewood
Management's Discussion and Analysis
Government-wide Financial Analysis
As noted earlier, net positionmay serve over time as a useful indicator of a government's financial
position. In the case of the City of Maplewood, assetsand deferred outflows of resourcesexceeded
liabilitiesand deferred inflows of resourcesby $138,585,824at the close of the most recent fiscal year.
By far the largest portion of the City of Maplewood's net position,84.8%,reflectsits net investment in
capital assets(e.g., infrastructure, land, buildings, vehicles, and equipment) less any related debt used to
acquire those assets that is still outstanding. TheCity of Maplewood uses these capital assets to provide
services to citizens; consequently, these assets are not available for future spending. Although the City
of Maplewood's investment in its capital assets is reported net of related debt, it should be noted that the
resources needed to repay this debt must be provided from other sources, since the capital assets
themselves cannot be used to liquidate these liabilities.
CITY OF MAPLEWOOD'S NET POSITION
GovernmentalBusiness-Type
ActivitiesActivities
Total
201720162017201620172016
Current assets/other$ 45,574,781 $ 40,493,918 $ 11,223,622$ 7,894,570$ 56,798,403 $ 48,388,488
Capital assets 132,852,382 132,054,320 44,435,905 44,578,697 177,288,287 176,633,017
Total assets$ 178,427,163$ 172,548,238$ 55,659,527$ 52,473,267$ 234,086,690$ 225,021,505
Deferred outflow of
resources
$ 14,744,329 $ 22,454,281 $ 229,283$ 649,020$ 14,973,612 $ 23,103,301
Current liabilities$ 16,855,033 $ 10,752,071 $ 627,515$ 239,353$ 17,482,548 $ 10,991,424
Noncurrent liabilities 73,257,273 99,093,690 1,472,595 1,836,018 74,729,868 100,929,708
Total liabilities$ 90,112,306 $ 109,845,761$ 2,100,110$ 2,075,371$ 92,212,416 $ 111,921,132
Deferred inflows of
resources
$ 18,052,628 $ 5,960,408 $ 209,434$ 244,313$ 18,262,062 $ 6,204,721
Net position:
Net Investment in
Capital Assets
$ 76,463,530$ 71,120,862$ 44,324,509$ 44,578,697$ 117,568,039$ 111,844,559
Restricted 17,694,840 18,349,850 - - 17,694,840$ $ 18,349,850
Unrestricted (9,151,812) (10,274,362) 9,254,757 6,223,906$ 3,322,945$ (195,456)
Total net position85,006,558$ $ 79,196,350$ 53,579,266$ 50,802,603$ 138,585,824$ 129,998,953
A portion of the City of Maplewood's net positionrepresents resources that are subject to external
restrictions on how they may be used. The remaining balance of unrestricted net position,$3,322,945,
may be used to meet the City's ongoing obligations to citizens and creditors.
At the end of the current fiscal year, the City of Maplewood is able toreport positive balances in two of
three categories of net position for the government as a whole.However, unrestricted net position in
governmental activities was ($9,151,812), due to the new GASB 68 and GASB 71 requirement to report a
total net pension liability of $15,734,603.
Packet Page Number 89 of 441
F3, Attachment 3
City of Maplewood
Management's Discussion and Analysis
The City of Maplewood's net positionincreased by $9,180,976in2017, compared toan increase of
$6,154,412in 2016.Governmental activities increasedthe City's net positionby $6,358,634, accounting
for 69.3% of the total growth in net position.Business-type activities contributed $2,822,342to the
increase.Key elements of this net increase are as follows:
CITY OF MAPLEWOOD'S CHANGES IN POSITION
Packet Page Number 90 of 441
F3, Attachment 3
City of Maplewood
Management's Discussion and Analysis
Governmental activities. Charges for services decreased in 2017 because the City is no longer
classifying internal activities as charges for services. Expenses for public safety decreased in 2017
becausepolice and fire pension costs decreased significantly due to improvements in the economy.
Expenses for public worksand economic development increasedin 2017due to larger street
construction expenses compared to the previous year.Below are graphs whichprovide comparisons of
thegovernmental activities program revenues and expenses.
Charges for services
Revenue Sources -Investment Earnings
20%
Governmental Activities2%
Operating grants and
Other Grants
Tax incrementcontributions
1%
4%3%
Capital grants and
contributions
Taxes
13%
57%
Packet Page Number 91 of 441
F3, Attachment 3
City of Maplewood
Management's Discussion and Analysis
Business-type activities. Charges for servicesfor business-type activities were reduced slightlyfrom
the prior year, mainly due to a reduction in community center charges.The City leased community
center operations to the YMCA near the end of 2016.Thisreduction was partially offset by increases in
ambulance collections and sewer charges.Below are graphs showing the business-type activities
revenue and expense comparisons.
$6
Expenses and Program Revenues - Business-Type
Activities
$5
$4
Expense
$3
Revenue
$2
$1
$-
SewerCommunity centerEnvironmental utilityRecycling programAmbulance serviceStreet light utility
Nonoperating
Revenue Sources -
Revenues
Business-Type Activities
6%
Operating Revenues
94%
Packet Page Number 92 of 441
F3, Attachment 3
City of Maplewood
Management's Discussion and Analysis
FINANCIAL ANALYSIS OF THE GOVERNMENT'S FUNDS
Governmental funds. The focus of the City of Maplewood's governmental funds is to provide
information on near-term inflows, outflows, and balances of spendable resources. Such information is
useful in assessing the City of Maplewood's financing requirements. In particular, unassignedfund
balance may serve as a useful measure of a government'snet resources available for spending at the end
of the fiscal year.
At the end of the current fiscal year, the City of Maplewood's governmental funds reported combined
ending fund balances of $29,381,152.Approximately 15.6% of this total, or $4,595,697,constitutes
unassigned fund balance.The remainder of the total fund balance,$24,785,455,is not available for new
spending because it is either 1)restricted $19,286,084,2) committed,$669,444,or3) assigned,
$4,829,927,for other purposes.
The fund balance in the General Fund increased by $845,476in2017, compared tothe2016decrease of
$102,459.From 2016to 2017,total revenues of the general fund increased 2.1% while total
expenditures increased 3.1%.In2017, General Fund expenditures exceeded revenues by $595,320
before transfers.Overall, revenues were 103.1%of the final budget, primarily due to licenses and permit
charges coming in at a ten-year high level.Expenditures were 97.2% of the final budget,primarily due
to cost savings related to temporary vacancies in the police department.The General Fund balance at
year-end is $8,449,546.
Thefund balance in theDebt Service Fundsincreased by $973,819,primarily due to an increase in
escrowed fundsrelated to advance refunding debtissued in 2017.The fund balance in the Public
Improvement Projects Fund increased in 2017by $475,700due to thereceipt of intergovernmental
revenue related to a major intersection improvement project.
Proprietary funds. The City of Maplewood's financial statements for proprietary funds provide the
same type of information found in the government-wide financial statements, but in more detail.The
unrestricted net positionin the sixproprietary funds totals$8,519,786.Allproprietary funds ended the
year withpositive unrestricted net position.
The Ambulance Service Fundaccounts for customer service charges which are used to finance the
operating expenses for ambulance services. Prior to 2005 the ambulance service revenues and expenses
were included in the General Fund.Operating revenues and expenses in fiscal year 2017were
$3,023,632and $2,459,844,respectively.In addition there were net non-operating revenuesof$433,963
which, after transfersin,resulted in anincrease in net positionof$1,247,751.
Packet Page Number 93 of 441
F3, Attachment 3
City of Maplewood
Management's Discussion and Analysis
The Community Center Operations Fundwas established in 1994 to account for the revenues and
expenses related to the operation of the Community Center building when it opened on October 1, 1994.
This building is a 90,000 square foot facility that includes indoor swimming pools, gyms, indoor track,
exercise equipment, performing arts theatre, and banquet rooms. Operating revenues have been
insufficient to finance operating expenditures. This prompted the City Council to partner with the
YMCA for operations at the facility. Community center operations were leased to the YMCA in
November of 2016.The City and the YMCA entered into an agreement to fund capital improvements at
the facility. The City provided $1,542,000 in capital funds during 2017. Beginning in 2019, the City
and the YMCA will each provide $200,000 per year for capital improvements at the facility.
The Environmental Utility Fundis used to account for the City's storm water management program and
projects.These activities are financed by an environmental utility charge that began in October 2003.
Financial data for 2016and 2017isas follows:
Environmental Utility Fund
20172016
Operating revenues$ 2,831,795$ 2,606,420
Operating expenses (1,784,202) (1,910,566)
Operating income 1,047,593 695,854
Add back depreciation 571,107 573,523
Operating income before depreciation$ 1,618,700$ 1,269,377
Environmental utility charges were increased 5%effective January 1, 2014,3%effective January 1,
2015,3% effective January 1, 2016, and 9% effective January 1, 2017to finance higher operating
expenses and to build a reserve forstorm water system improvements.
The Recycling Program Fundaccounts for the use of recycling charges that are levied to finance
recycling costs and public education on solid waste reduction and recycling.Operating revenues and
expensesfor 2016and 2017were as follows:
Recycling Fund
20172016
Operating revenues$ 613,826$ 609,852
Operating expenses (659,977) (740,698)
Operating loss/income (46,151) (130,846)
Packet Page Number 94 of 441
F3, Attachment 3
City of Maplewood
Management's Discussion and Analysis
The Sanitary Sewer Fundaccountsfor financing (by user charges) the cost of sewage treatment, system
maintenance, and administrative operations.Annually,most of the sewer operating expenses is
attributable tosewage treatment services provided by the Metropolitan Council.These charges were
$3,154,486 in 2017 and $3,039,037in 2016.Consequently, the City's sewer utility rates are, in a large
part, determined by the Metropolitan Council sewage treatment charges.Financial data for 2016and
2017isshown below:
Sewer Fund
20172016
Operating revenues$ 5,020,996$ 4,924,559
Operating expenses (4,481,134) (4,664,188)
Operating income 539,862 260,371
Add back depreciation 402,720 392,420
Operating income before depreciation$ 942,582$ 652,791
Sewer rateswere not changed in 2016 or 2017.
The Street Light Utility Fundaccounts for electric franchise fee revenues that are used to finance the
street light expenses. Prior to 2005 the street light revenues and expenses were included in the General
Fund.In fiscal year 2017, operating revenues and expensesin the Street Light Utility Fundwere
$517,643and $224,675,respectively.
BUDGETARY HIGHLIGHTS
General Fund
Most general municipal services are accounted for in the City's General Fund. The following is a
summaryof the transactions:
General Fund Budget Report
Variance
Favorable
Amended
(Unfavorable)
BudgetActual
Revenues$ 18,210,480$ 18,773,152$ 562,672
Expenditures (19,926,489) (19,368,472) 558,017
Other financing sources (uses) 1,585,242 1,440,796 (144,446)
Net change$ (130,767)$ 845,476$ 976,243
Fund balances:
January 1, 2017 7,604,070
December 31, 2017$ 8,449,546
Packet Page Number 95 of 441
F3, Attachment 3
City of Maplewood
Management's Discussion and Analysis
General Fund revenues were 103.1%of the amendedbudget, due to an unusually high collection of
building permits and related fees. Expenditures were 97.2% of the budget, primarily due to savings in
the police department.The December 31, 2017fund balance amount exceededtheamount anticipated in
the final 2017budget by $845,476.At the endof2017,the unassignedfund balance for the General
Fund was $8,449,546or 45.0%percent of General Fund operating revenues.
There were amendments tothe original budget for the General Fund in 2017.The revenue budget was
increased by $52,000to total $18,210,480and the expenditure budget was increased by $32,459tototal
$19,926,489.Other financing sources (uses) were reduced $150,308 overall.Net changes to the budget
resulted in a budgeted deficit of $130,767.
Capital Asset and Debt Administration
Capital assets. The City of Maplewood'snet investment in capital assetsfor its governmental and
business-type activities,as of December 31, 2017,is$177,288,287(net of accumulated depreciation).
Thisnet investment in capital assets includes land, buildingsand structures, infrastructure, construction
in progress, equipment, vehicles, and other improvements.
Major capital asset events during the current fiscal year included the following:
Overall increase to construction in progress of $1,606,966.
Increase in equipment,vehiclesand other improvementstotaling $3,224,653before depreciation.
CITY OF MAPLEWOOD'S CAPITAL ASSETS
(NET OF DEPRECIATION)
GovernmentalBusiness-Type
ActivitiesActivities
Total
Infrastructure$ 83,279,639$ -$ 83,279,639
Land 13,656,495 804,338 14,460,833
Buildings and structures 19,409,207 6,813,484 26,222,691
Equipment 3,221,287 1,943,842 5,165,129
Vehicles 3,361,955 551,578 3,913,533
Other improvements 780,367 34,322,663 35,103,030
Construction in progress 9,143,432 - 9,143,432
Total$ 132,852,382$ 44,435,905$ 177,288,287
Additional information on the City of Maplewood's capital assets can be found in Note 4onpages 59-61
of this report.
Packet Page Number 96 of 441
F3, Attachment 3
City of Maplewood
Management's Discussion and Analysis
Long-term liabilities.The City of Maplewood'slong-term liabilitiesfor governmental and business-
type activitiesoutstanding onDecember 31, 2017were$70,018,216.The majority of this amount,
$67,467,161,consists ofoutstanding general obligation (G.O.) bondsand related premiums.The
outstanding principal on G.O. bonds decreased $3,172,820during 2017due to scheduled payments of
$10,167,820and new issuances totaling $6,995,000.Capital leases payable at year-end totaled
$860,387.In addition, the City has long-term debt in the amount of $1,690,668for employee benefits.
The City of Maplewood maintains an AA+credit rating from Standard & Poor's Ratings Services.
State statutes limit the amount of general obligation debt a Minnesota city may issue to 3%of total
estimated market value. The current debt limitation for the City of Maplewood is $110,644,980. Only
$10,415,000of the City's outstanding debt is counted within the statutory limitation as the other debt is
either wholly or partially financed by revenues other than a general tax levy.
Additional information on the City of Maplewood's long-term debt can be found in Notes 6 and7on
pages 62-66of this report.
ECONOMIC FACTORS AND NEXT YEAR'S BUDGETAND RATES
Ramsey County hadan annual average unemployment rate at the end of2017of2.8percent.
This compares with unemployment rates of 3.4percent for the State of Minnesota and 3.9
percent for the United States.
tax capacity will increase by 5.4%for property taxes payable in 2018.
City population is expected to remain stable or increase in 2018.
These factors were considered in preparing the City's budget for the 2018fiscal year.The City's adopted
2018budget includes a propertytax levy of $21,465,600which is 3.5% greater thanthe2017levy.
Requests for information. This financial report is designed to provide a general overview of the City of
Maplewood's finances for all those with an interest in the government's finances. Questions concerning
any of the information provided in this report or requests for additional financial information should be
addressed to the Finance Director, 1830 County Road B East, Maplewood, MN 55109.
Packet Page Number 97 of 441
F3, Attachment 3
BASIC FINANCIAL STATEMENTS
Packet Page Number 98 of 441
F3, Attachment 3
(THIS PAGE LEFT BLANK INTENTIONALLY)
Packet Page Number 99 of 441
F3, Attachment 3
City of Maplewood
Statement of Net Position
December 31, 2017
Governmental Business-type
ActivitiesActivitiesTotal
Assets
Cash and investments (including cash equivalents)
$ 26,965,845$ 7,737,579$ 34,703,424
Cash with fiscal agent
7,133,88842,3737,176,261
Receivables
Accounts receivable
449,3621,630,1722,079,534
Interest receivable
58,60410,92269,526
Taxes receivable
563,83717,976581,813
Special assessments receivable
8,273,442-8,273,442
Internal balances
(734,971)734,971-
Due from other governments
289,1821,049,6291,338,811
Inventory
117,785-117,785
Assets held for resale
855,630-855,630
Capital assets not being depreciated
Land
13,656,495804,33814,460,833
Construction in progress
9,143,432-9,143,432
Capital assets net of accumulated depreciation
Vehicles
3,361,955551,5783,913,533
Buildings and structures
19,409,2076,813,48426,222,691
Furniture and equipment
3,221,2871,943,8425,165,129
Improvements other than buildings
780,36734,322,66335,103,030
Infrastructure
83,279,639-83,279,639
Net pension asset1,602,177-1,602,177
178,427,16355,659,527234,086,690
Total assets
Deferred Outflows of Resources
Deferred outflows of resources related to fire relief pensions248,912-248,912
Deferred outflows of resources related to city pensions14,455,266221,88514,677,151
Deferred outflows of resources related to OPEB40,1517,39847,549
Total deferred outflows of resources
14,744,329229,28314,973,612
$ 193,171,492$ 55,888,810$ 249,060,302
Total assets and deferred outflows of resources
Liabilities
Accounts and contracts payable
$ 1,690,052$ 469,568$ 2,159,620
Interest payable
788,657-788,657
Salaries and benefits payable
368,49432,009400,503
Due to other governments
190,69221,798212,490
Deposits payable
702,4208,372710,792
Unearned revenue
31,639-31,639
Bonds payable, net
-
Payable within one year
12,874,226-12,874,226
Payable after one year
54,592,935-54,592,935
Capital lease payable
Payable within one year
82,05395,768177,821
Payable after one year
439,065243,501682,566
Compensated absences payable
Payable within one year
126,800-126,800
Payable after one year
1,563,868-1,563,868
Net pension liability
14,840,880893,72315,734,603
Net OPEB liability
1,820,525335,3712,155,896
Total liabilities
90,112,3062,100,11092,212,416
Deferred Inflows of Resources
Deferred inflows of resources related to fire relief pensions
408,183-408,183
Deferred inflows of resources related to city pensions16,800,643209,43417,010,077
Deferred inflows of resources related to grants
843,802-843,802
Total deferred inflows of resources18,052,628209,43418,262,062
Net Position
Net investment in capital assets
76,463,53044,324,509117,568,039
Restricted for
Economic development
269,082-269,082
Debt service13,958,402-13,958,402
Tax increment
1,953,483-1,953,483
Park devolopment1,513,873-1,513,873
Unrestricted(9,151,812)9,254,7573,322,945
Total net position85,006,55853,579,266138,585,824
$ 193,171,492$ 55,888,810$ 249,060,302
Total liabilities, deferred inflows of resources, and net position
See notes to financial statements. 29
Packet Page Number 100 of 441
F3, Attachment 3
-
51,354
558,881678,398558,296293,309737,219249,659
(142,329)(191,220)(594,105)
Total
1,225,9281,147,8932,538,0301,598,3009,180,976
(3,311,877)(1,813,572)(1,741,429)
20,506,23223,091,410
(11,224,066)(16,448,464)(13,910,434)
129,998,953129,404,848138,585,824
$ $
----------
51,35437,862
(45,679)
678,398558,296293,309788,751284,312
(191,220)(542,301)
1,147,8932,538,0302,538,0302,822,342
50,802,60350,756,92453,579,266
Activities
$$
Business-Type
Net (Expense) Revenues
-------
and Changes in Net Position
558,881737,219211,797542,301
(142,329)(548,426)
1,225,9281,598,3006,358,634
(3,311,877)(1,813,572)(1,741,429)
19,717,48122,807,09879,196,35078,647,92485,006,558
Activities
(11,224,066)(16,448,464)(16,448,464)
Governmental
$ $
------
7,270
43,59081,36388,633
149,254106,948123,750
and
3,924,9064,348,4484,437,081
Contributions
Capital Grants
$ $
------
171134
57,04098,661
639,190453,557139,103238,069
1,149,7871,387,856
Operating
Grants and
Contributions
$$
Program Revenues
-
City of Maplewood
Statement of Activities
5,398
234,964581,474367,067613,826517,643
Year Ended December 31, 2017
1,804,6081,655,8542,158,5636,802,5303,026,1322,831,7955,020,996
Services12,015,79018,818,320
Charges for
$ $
Total general revenues and transfers
196,618661,133224,334
3,696,0956,325,4002,281,2691,096,9731,039,5831,865,1792,486,8371,765,4364,470,1049,804,462
Property taxesTax incrementsGrants and contributions not restricted to specific programsUnrestricted investment earnings
12,444,73028,749,22938,553,691
Expenses
$ $
General revenuesTransfersChange in net positionNet position - beginning, as previously statedChange in accounting principle (Note 20)Net position - beginning, as restatedNet position
- ending
Functions/programs
business-type activities
Total governmental activitiesTotal business-type activitiesTotal governmental and
General governmentPublic safetyPublic worksParks and recreation Citizen servicesEnvironmental and economic developmentInterest and fiscal chargesAmbulance serviceCommunity centerEnvironmental
utilityRecycling programSewerStreet light utility
See notes to financial statements.
30
Governmental activitiesBusiness-type activities
Packet Page Number 101 of 441
F3, Attachment 3
City of Maplewood
Balance Sheet - Governmental Funds
December 31, 2017
Debt ServiceCapital Projects
Public Nonmajor Total
Debt Service Improvement Governmental Governmental
GeneralFundsProjects FundFundsFunds
Assets
Cash and investments$ 9,511,217$ 7,627,925$ 739,708$ 5,747,447$ 23,626,297
Cash with fiscal agent-7,133,888--7,133,888
Accrued interest receivable13,34131,3981,0448,10853,891
Due from other governments58,688-176,33254,162289,182
Accounts receivable60,014-12,890376,328449,232
Advance due from other funds--227,500-227,500
Due from other funds--967,5923,455,5004,423,092
Property taxes receivable346,738100,023-117,076563,837
Special assessments receivable12,0128,234,07428,336(980)8,273,442
Assets held for resale--475,700379,930855,630
Total assets$10,002,010$ 23,127,308$ 2,629,102$ 10,137,571$ 45,895,991
Liabilities
Accounts payable$ 292,624$ 822$ 426,738$ 642,063$ 1,362,247
Contracts payable--256,57431,944288,518
Deposits payable696,320--6,100702,420
Due to other governments166,070--8,456174,526
Salaries and benefits payable211,211--6,137217,348
Due to other funds--3,401,2201,021,8724,423,092
Advance payable---227,500227,500
Unearned revenues28,346--3,29331,639
Total liabilities1,394,5718224,084,5321,947,3657,427,290
Deferred Inflows of Resources
Unavailable revenue - taxes and assessments157,8938,052,54028,3364,9788,243,747
Unavailable revenue - grants--843,802-843,802
Total deferred inflows of resources157,8938,052,540872,1384,9789,087,549
Fund Balances
Restricted-15,073,946475,7003,736,43819,286,084
Committed---669,444669,444
Assigned---4,829,9274,829,927
Unassigned8,449,546-(2,803,268)(1,050,581)4,595,697
Total fund balances8,449,54615,073,946(2,327,568)8,185,22829,381,152
Total liabilities, deferred inflows of
resources, and fund balances$10,002,010$ 23,127,308$ 2,629,102$ 10,137,571$ 45,895,991
See notes to financial statements.31
Packet Page Number 102 of 441
F3, Attachment 3
City of Maplewood
Reconciliation of the Balance Sheet to
the Statement of Net Position - Governmental Funds
December 31, 2017
Total fund balances - Governmental Funds$29,381,152
Amounts reported for governmental activities in the Statement of Net Position are
different because:
Capital assets used in governmental activities are not current financial resources
and, therefore, are not reported as assets in governmental funds.
Cost of capital assets
185,208,079
Less accumulated depreciation(54,910,230)
Long-term liabilities, including bonds payable, are not due and payable in
the current period and, therefore, are not reported as liabilities in the funds.
Long-term liabilities at year-end consist of:
(65,450,709)
Bonds payable
(2,016,452)
Unamortized bond premium and discount
(521,118)
Capital lease payable
(1,820,525)
Net OPEB liability
(14,840,880)
Net pension liability
Delinquent receivables will be collected in subsequent years, but are not
available soon enough to pay for the current period's expenditures and,
therefore, are deferred in the funds.
192,631
Taxes
38,979
Special assessments
Deferred outflows of resources and deferred inflows of resources are
created as a result of various differences related to pensions that are
not recognized in the governmental funds.
Deferred inflows of resources related to fire relief pensions(408,183)
Deferred inflows of resources related to city pensions(16,800,643)
Deferred outflows of resources related to fire relief pensions248,912
Deferred outflows of resources related to city pensions14,455,266
Deferred outflows of resources related to OPEB40,151
Fire Relief Association net pension asset created through contributions
to a defined benefit pension plan which is not recognized in the
1,602,177
governmental funds.
Revenues in the Statement of Activities that do not provide current
financial resources are not reported as revenues in the funds.
8,012,137
Deferred special assessments
Governmental funds do not report a liability for accrued interest due
(788,657)
and payable.
Internal Service Funds are used by management to charge the costs of
insurance and capital equipment to individual funds. The assets and liabilities
of the Internal Service Funds are included in governmental activities in the
3,384,471
Statement of Net Position.
$85,006,558
Total net position - governmental activities
See notes to financial statements. 32
Packet Page Number 103 of 441
F3, Attachment 3
City of Maplewood
Statement of Revenues, Expenditures, and
Changes in Fund Balances - Governmental Funds
Year Ended December 31, 2017
Debt serviceCapital projects
Public Nonmajor Total
Debt Service Improvement Governmental Governmental
GeneralFundsProjects FundFundsFunds
Revenues
General property taxes$ 14,272,208$ 4,819,325$ -$ 620,130$ 19,711,663
Tax increment collections---1,598,3001,598,300
Miscellaneous taxes17,637--1,395,1201,412,757
Licenses and permits1,792,168--16,2951,808,463
Intergovernmental963,4031,224,4601,667,306358,6694,213,838
Special assessments4,2712,569,94424,3104,8332,603,358
Charges for services1,307,400--1,655,8862,963,286
Fines and forfeitures189,861--20,357210,218
Investment income33,686107,7117,55746,083195,037
Miscellaneous
Contributions and donations5,100--1125,212
Rent1,720--100,420102,140
Other185,698-19,93260,984266,614
Total revenues18,773,1528,721,4401,719,1055,877,18935,090,886
Expenditures
Current
Citizen services1,077,951--648,4681,726,419
Environmental and economic development1,272,504--64,7401,337,244
Executive1,206,564--101,7791,308,343
Finance647,189136,467--783,656
Fire2,009,977--53,7142,063,691
Legislative162,932--26,475189,407
Parks and recreation478,550--1,109,8321,588,382
Police8,790,265--63,4988,853,763
Public works3,719,605--31,6983,751,303
Debt service
Principal retirement-10,261,702--10,261,702
TIF developer payments---115,276115,276
-2,061,023-187,9012,248,924
Interest and other charges
Capital outlay
General government---43,44743,447
Citizen services---58,65158,651
Environmental and economic development--2,394,034416,8512,810,885
Police---168,452168,452
Fire---231,527231,527
Parks and recreation957--1,114,6801,115,637
Public works1,978---1,978
Total expenditures19,368,47212,459,1922,394,0344,436,98938,658,687
Excess of revenues over
(under) expenditures(595,320)(3,737,752)(674,929)1,440,200(3,567,801)
Other Financing Sources (Uses)
Issuance of bonds-3,850,000--3,850,000
Issuance of refunding bonds-3,145,000--3,145,000
Premium on debt issued-298,464--298,464
Proceeds from capital leases-615,000--615,000
Transfers in1,453,6641,008,4503,713,951760,7256,936,790
Transfers out(35,469)(4,205,343)(759,739)(1,393,938)(6,394,489)
Proceeds from sale of capital asset22,601--99,268121,869
Total other financing sources (uses)1,440,7964,711,5712,954,212(533,945)8,572,634
Net change in fund balances845,476973,8192,279,283906,2555,004,833
Fund Balances
Beginning of year7,604,07014,100,127(4,606,851)7,278,97324,376,319
End of year$ 8,449,546$ 15,073,946$ (2,327,568)$ 8,185,228$ 29,381,152
See notes to financial statements. 33
Packet Page Number 104 of 441
F3, Attachment 3
(THIS PAGE LEFT BLANK INTENTIONALLY)
Packet Page Number 105 of 441
F3, Attachment 3
City of Maplewood
Reconciliation of the Statement of Revenues,
Expenditures, and Changes in Fund Balances to
the Statement of Activities - Governmental Funds
Year Ended December 31, 2017
Net change in fund balances - governmental funds$5,004,833
Amounts reported for governmental activities in the Statement of Activities
are different because:
Capital outlays are reported in governmental funds as expenditures. However, in the
Statement of Activities, the cost of those assets is allocated over the estimated useful
lives as depreciation expense.
4,847,429
Capital outlays
(3,863,519)
Depreciation expense
Loss on disposal(239,949)
Assets contributed to Enterprise Funds 149,254
Unfunded OPEB obligations are recognized as paid in the governmental funds but recognized
(60,660)
as the expense is incurred in the Statement of Activities.
Governmental funds recognize pension contributions as expenditures at the time of payment in the funds
whereas the Statement of Activities factors in items related to pensions on a full accrual perspective.
Pension expense(1,258,512)
Principal payments on long-term debt are recognized as expenditures in the governmental
funds but have no impact on net position in the Statement of Activities.
Bonds payable
10,167,820
Capital lease payable
93,882
Governmental funds report the effects of bond premiums and discounts when
(76,523)
debt is first issued, whereas these amounts are deferred and amortized in the Statement of Activities.
Interest on long-term debt in the Statement of Activities differs from the amount reported in
the governmental funds because interest is recognized as an expenditure in the funds when it
is due and, thus, requires use of current financial resources. In the Statement of Activities,
161,804
however, interest expense is recognized as the interest accrues, regardless of when it is due.
Proceeds from long-term debt are recognized as an other financing source in the governmental
(7,610,000)
funds but have no impact on net position in the Statement of Activities.
Certain receivables will be collected in subsequent years, but are not available soon enough
to pay for the current period's expenditures and, therefore, are deferred in the funds.
(14,509)
Property taxes delinquent
(12,701)
Special assessments delinquent
(726,725)
Special assessments deferred
Internal Service Funds are used by management to charge the costs of insurance and capital
equipment to individual funds. The net revenue of certain activities of Internal Service Funds
(203,290)
is reported with governmental activities in the government-wide financial statements.
Change in net position - governmental activities$6,358,634
See notes to financial statements. 35
Packet Page Number 106 of 441
F3, Attachment 3
City of Maplewood
Statement of Net Position - Proprietary Funds
December 31, 2017
Business-Type Activities Enterprise Funds
606 Ambulance 602 Community 604 Environmental
ServiceCenter OperationsUtility
Assets
Current assets
Cash and cash equivalents$ 173,614$ 1,044,828$ 1,494,260
Cash with fiscal agent42,373--
Accrued interest receivable2451,4752,109
--358,743
Due from other governments
1,484,60412,1653,015
Accounts receivable - net
Property taxes receivable7,09310,883-
---
Inventory
1,707,9291,069,3511,858,127
Total current assets
Noncurrent assets
Capital assets
1,632,75314,418,13634,307,547
Structures, vehicles, and equipment
(650,413)(5,836,933)(10,837,807)
Less: allowance for depreciation
982,3408,581,20323,469,740
Net capital assets
2,690,2699,650,55425,327,867
Total assets
Deferred Outflows of Resources
Deferred outflows of resources related to OPEB3,918-1,652
Deferred outflows of resources related to pensions--116,822
3,918-118,474
Total deferred outflows of resources
$ 2,694,187$ 9,650,554$ 25,446,341
Total assets and deferred outflows of resources
Liabilities
Current liabilities
Accounts payable$ 16,316$ 378,436$ 3,509
Due to other governments20,712-260
Salaries payable22,169-3,788
Deposits-8,372-
Employee benefits payable - current portion---
Capital lease payable - current portion95,768--
Total current liabilities154,965386,8087,557
Noncurrent liabilities
Employee benefits payable - noncurrent portion---
Capital lease payable - noncurrent portion339,269--
Net other post employment benefits (OPEB) liability177,637-74,888
Net pension liability--470,544
Less amount due within one year(95,768)--
Total noncurrent liabilities421,138-545,432
Total liabilities576,103386,808552,989
Deferred Inflows of Resources
Deferred inflows of resources related to pensions--110,267
Net Position
Net investment in capital assets870,9448,581,20323,469,740
Unrestricted1,247,140682,5431,313,345
Total net position2,118,0849,263,74624,783,085
Total liabilities, deferred inflows of resources,
$ 2,694,187$ 9,650,554$ 25,446,341
and net position
See notes to financial statements. 36
Packet Page Number 107 of 441
F3, Attachment 3
Business-Type Activities Enterprise Funds
Governmental
605 Recycling 607 Street Light Activities - Internal
Program601 Sanitary SewerUtilityTotalService Funds
$ 354,154$ 4,542,061$ 128,662$ 7,737,579$ 3,339,548
---42,373-
5006,41218110,9224,713
82,396608,1173731,049,629-
29146130,2131,630,172130
---17,976-
----117,785
437,0795,156,736259,42910,488,6513,462,176
-23,417,5856,25573,782,2766,583,573
-(12,021,218)-(29,346,371)(4,029,040)
-11,396,3676,25544,435,9052,554,533
437,07916,553,103265,68454,924,5566,016,709
2001,628-7,398-
13,13891,925-221,885-
13,33893,553-229,283-
$ 450,417$ 16,646,656$ 265,684$ 55,153,839$ 6,016,709
$ 42,831$ 5,896$ 22,580469,568$ 39,287
--82621,79816,166
7615,291-32,009151,146
---8,372-
----126,800
---95,768-
43,59211,18723,406627,515333,399
----1,690,668
---339,269-
9,04773,799-335,371-
52,918370,261-893,723-
---(95,768)(126,800)
61,965444,060-1,472,5951,563,868
105,557455,24723,4062,100,1101,897,267
12,40186,766-209,434-
-11,396,3676,25544,324,5092,554,533
332,4594,708,276236,0238,519,7861,564,909
332,45916,104,643242,27852,844,2954,119,442
$ 450,417$ 16,646,656$ 265,684$ 55,153,839$ 6,016,709
Adjustment to reflect the consolidation of internal service fund
activities related to enterprise funds 734,971
Net position of business-type activities$ 53,579,266
37
Packet Page Number 108 of 441
F3, Attachment 3
City of Maplewood
Statement of Revenues, Expenses, and Changes
in Fund Net Position - Proprietary Funds
Year Ended December 31, 2017
Business-Type Activities Enterprise Funds
606 Ambulance 602 Community 604 Environmental 605 Recycling
ServiceCenter OperationsUtilityProgram
Operating Revenues
Utility/recycling/ambulance billings$ 3,020,861$ -$ 2,831,706$ 613,717
Memberships and daily fees-4,407--
----
Franchise tax
Other sales and services2,77199189109
Total operating revenues3,023,6325,3982,831,795613,826
Operating Expenses
Personnel services1,847,967(379,822)812,82373,105
Materials and supplies136,761-26,746176
Contractual services396,425260,877373,526586,696
Depreciation78,691312,502571,107-
Total operating expenses2,459,844193,5571,784,202659,977
Operating income (loss)563,788(188,159)1,047,593(46,151)
Nonoperating Revenues (Expenses)
972,6027,6312,065
Investment income
Intergovernmental139,103-17198,661
General property taxes295,692493,059--
Gain (loss) on disposal of capital assets----
2,500---
Other income
(3,429)---
Interest expense
433,963495,6617,802100,726
Total nonoperating revenues (expenses)
Income (loss) before
997,751307,5021,055,39554,575
contributions and transfers
Capital Contributions from Other Funds--81,363-
Transfers in250,0001,542,000--
Transfers out--(1,210,112)(54,130)
Change in net position1,247,7511,849,502(73,354)445
Net Position
Beginning of year, as previously stated925,3567,353,98624,880,433334,681
Change in accounting principle (Note 20)(55,023)60,258(23,994)(2,667)
Beginning of year, as restated870,3337,414,24424,856,439332,014
End of year$ 2,118,084$ 9,263,746$ 24,783,085$ 332,459
See notes to financial statements.38
Packet Page Number 109 of 441
F3, Attachment 3
Governmental
Business-Type Activities Enterprise Funds
Activities -
601 Sanitary 607 Street Light
Internal Service
SewerUtilityTotal
Funds
$ 4,963,828$ -$ 11,430,112$ -
--4,407-
-501,880501,880-
57,16815,76376,8919,279,503
5,020,996517,64312,013,2909,279,503
614,634-2,968,7078,003,110
19,889-183,572516,521
3,443,891224,6755,286,090526,682
402,720-1,365,020363,477
4,481,134224,6759,803,3899,409,790
539,862292,9682,209,901(130,287)
25,35511237,86216,760
134-238,06932,410
--788,751-
---(119,817)
--2,500-
--(3,429)-
25,4891121,063,753(70,647)
565,351293,0803,273,654(200,934)
7,270-88,633-
--1,792,000-
(1,070,059)-(2,334,301)-
(497,438)293,0802,819,986(200,934)
16,626,334(50,802)50,069,9884,320,376
(24,253)-(45,679)-
16,602,081(50,802)50,024,3094,320,376
$ 16,104,643$ 242,278$ 52,844,295$ 4,119,442
Change in net position reported above$ 2,819,986
Adjustment to reflect the consolidation
of internal service fund activities
related to enterprise funds
2,356
Change in net position of business-type
$ 2,822,342
activities
39
Packet Page Number 110 of 441
F3, Attachment 3
City of Maplewood
Statement of Cash Flows - Proprietary Funds
Year Ended December 31, 2017
Business-Type Activities -
Enterprise Funds
602 Community 604
606 Ambulance Center Environmental
ServiceOperationsUtility
Cash Flows - Operating Activities
Receipts from customers$ 2,879,432$ 38,078$ 2,801,690
Interfund services provided and used--(214,100)
Payments to suppliers for goods and services(474,984)13,686(189,212)
Payments to employees for services(1,841,134)(346)(756,964)
Other operating revenues2,77199189
Net cash flows - operating activities566,08552,4091,641,503
Cash Flows - Noncapital
Financing Activities
Property taxes297,931494,478-
Intergovernmental receipts139,103-171
Other income2,500--
Decrease (increase) in due from other funds---
Increase (decrease) in due to other funds(860,172)(435,977)-
Transfer from other funds250,0001,542,000-
Transfer to other funds--(1,210,112)
Net cash flows - noncapital
financing activities(170,638)1,600,501(1,209,941)
Cash Flows - Capital and Related
Financing Activities
Principal paid on debt(151,465)--
Interest paid on debt(3,429)--
Capital lease proceeds262,988--
Acquisition of capital assets(329,652)(609,209)(1,979)
Proceeds from disposal of capital assets---
Net cash flows - capital and related
financing activities(221,558)(609,209)(1,979)
Cash Flows - Investing Activities
Investment income(275)1,1276,808
Net change in cash and cash equivalents173,6141,044,828436,391
Cash and Cash Equivalents
January 1
--1,057,869
December 31
$ 173,614$ 1,044,828$ 1,494,260
See notes to financial statements.40
Packet Page Number 111 of 441
F3, Attachment 3
Business-Type Activities -
Enterprise Funds
Governmental
Activities -
605 Recycling 601 Sanitary 607 Street Light Internal Service
ProgramSewerUtilityTotalFunds
$ 610,799$ 4,936,194$ 494,882$ 11,761,075$ -
-(124,400)-(338,500)9,240,548
(586,895)(3,346,361)(203,004)(4,786,770)(1,027,771)
(68,011)(569,397)-(3,235,852)(7,959,523)
10957,16815,76376,89138,827
(43,998)953,204307,6413,476,844292,081
---792,409-
98,661134-238,06932,410
---2,500-
-1,468,804-1,468,804-
--(172,655)(1,468,804)-
---1,792,000-
(54,130)(1,070,059)-(2,334,301)-
44,531398,879(172,655)490,67732,410
---(151,465)-
---(3,429)-
---262,988-
-(1,000)(6,255)(948,095)(417,578)
----29,437
-(1,000)(6,255)(840,001)(388,141)
1,99222,797(69)32,38016,172
2,5251,373,880128,6623,159,900(47,478)
351,6293,168,181-4,577,6793,387,026
$ 354,154$ 4,542,061$ 128,662$ 7,737,579$ 3,339,548
41
Packet Page Number 112 of 441
F3, Attachment 3
City of Maplewood
Statement of Cash Flows - Proprietary Funds
Year Ended December 31, 2017
Business-Type Activities -
Enterprise Funds
602 Community 604
606 Ambulance Center Environmental
ServiceOperationsUtility
Reconciliation of Operating
Income (Loss) to Net Cash Flows -
Operating Activities
Operating income (loss)$ 563,788$ (188,159)$ 1,047,593
Adjustments to reconcile operating
income (loss) to net cash flows -
operating activities
Depreciation78,691312,502571,107
Pension expense-(380,130)53,499
Accounts receivable(141,429)33,6713,888
Due from other governments--(33,904)
Prepaid items52,598--
Inventory---
Accounts payable703276,855(3,172)
Salaries payable914(38)(135)
Due to other governments4,901(2,235)132
Deposits-(57)-
OPEB expense5,919-2,495
Employee benefits payable---
Total adjustments2,297240,568593,910
Net cash flows - operating activities$ 566,085$ 52,409$ 1,641,503
Noncash Capital and Related
Financing Activities
Capital contributions$ -$ -$ 81,363
See notes to financial statements.42
Packet Page Number 113 of 441
F3, Attachment 3
Business-Type Activities -
Enterprise Funds
Governmental
Activities -
605 Recycling 601 Sanitary 607 Street Light Internal Service
ProgramSewerUtilityTotalFunds
$ (46,151)$ 539,862$ 292,968$ 2,209,901$ (130,287)
-402,720-1,365,020363,477
4,93542,779-(278,917)-
-56(6,625)(110,439)(130)
(2,918)(27,690)(373)(64,885)2
---52,598-
----(4,919)
(23)(6,699)22,580290,24420,249
(141)--60051,939
-(282)(909)1,607102
---(57)-
3002,458-11,172-
----(8,352)
2,153413,34214,6731,266,943422,368
$ (43,998)$ 953,204$ 307,641$ 3,476,844$ 292,081
$ -$ 7,270$ -$ 88,633$ -
43
Packet Page Number 114 of 441
F3, Attachment 3
City of Maplewood
Statement of Fiduciary Net Position
December 31, 2017
Agency Funds
Assets
Cash and investments$311,423
Accounts receivable1,325
$312,748
Total assets
Liabilities
$312,748
Deposits payable
See notes to financial statements.44
Packet Page Number 115 of 441
F3, Attachment 3
City of Maplewood
Notes to Financial Statements
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The financial statements of the City of Maplewood,Minnesota have been prepared in conformity with
accounting principles generally accepted in the United States of America as applied to governmental
units by GASB. The following is a summary of the significant accounting policies.
A.Financial Reporting Entity
The criteria used to determine the financial reporting entity were in conformity with GASB Statement
No. 14,The Financial Reporting Entity. In accordance with Statement No. 14 for financial reporting
purposes,the City's financial statements include all funds,departments,agencies,boards,commissions,
and other organizations over which the City is considered to be financially accountable.
The City is financially accountable if:
1.It appoints a voting majority of an organization's body and is able to impose its will on that
organization or the potential for the organization to provide specific financial benefits to,or
impose specific financial burdens,on the City; or
2.An organization is fiscally dependent on the City.
As a result of applying the criteria of Statement No. 14 the City has one blended component unit.
1.Blended Component Unit
During 2009,the City adopted OrdinanceNo. 891 establishing the Maplewood Area Economic
Development Authority,an entity legally separate from the City. Although legally separate,the
EDA is reported as if it were part of the primary government because it provides services
exclusively for the City. In addition,the Authority consists of the Mayor and members of the City
Council. The City Manager acts as Director and ex-officio member. Separate financial statements
for the Authority are not prepared and the City has operational responsibility for the EDA.
The following provide an advisory function and have been included as part of the primary
government:
Heritage Preservation Commission
Police Civil Service Commission
Community Design Review Board
Planning Commission
Parks and Recreation Commission
Environmental and Natural Resources Commission
Housing and Economic Development Commission
Human Rights Commission
The above commissions,board,and authority were created by the City to carry out specific advisory
functions with members appointed by the City Council. All funding for these advisory bodies is derived
from the City.
Packet Page Number 116 of 441
F3, Attachment 3
City of Maplewood
Notes to Financial Statements
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(CONTINUED)
B.Government-Wide and FundFinancial Statements
The government-wide financial statements (i.e.,theStatement of Net PositionandtheStatement of
Activities)report information on all of the nonfiduciary activities of the primary government and its
component unit.The fiduciary funds are only reported in the Statement of Fiduciary Net Position.For
the most part,the effect of interfund activity has been removed from these statements. Governmental
activities,which normally are supported by taxes and intergovernmental revenues,are reported
separately from business-type activities,which rely toa significant extent on fees and charges for
support.
The Statement of Activities demonstrates the degree to which the direct expenses of a given function or
business-type activity are offset by program revenues. Directexpenses are those that are clearly
identifiable with a specific function or business-type activity.Interest on general long-term debt is
considered an indirect expense and is reported separately in the Statement of Activities.Program
revenues include 1) charges to customers or applicants who purchase,use,or directly benefit from
goods,services,or privileges provided by a given function or business-type activity and 2) grants and
contributions that are restricted to meeting the operational or capitalrequirements of a particular
function or business-type activity.Taxes and other items not included among program revenues are
reported instead as general revenues.Internally dedicated revenues are reported as general revenues
rather than program revenues.
Separate financial statements are provided for governmental funds and proprietary funds. Major
individual governmental funds and major individual enterprise funds are reported as separate columns in
the fund financial statements.
The Agency Funds arepresented in the fiduciary fund financial statements. Since,by definition,these
assets are being held for the benefit of a third party (other local governments,private parties,etc.) and
cannot be used to address activities or obligations of the City,these funds are not incorporated into the
government-wide statements.
C.Measurement Focus,Basis of Accounting,and Financial Statement Presentation
The government-wide financial statements are reported using the economic resources measurement
focus andthe accrual basis of accounting,as are the proprietary fundand fiduciary fundfinancial
statements. Revenues are recorded when earned and expenses are recorded when a liability is incurred,
regardless of thetiming of related cash flows. Property taxes are recognized as revenues in the year for
which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility
requirements imposed by the provider have been met.
Packet Page Number 117 of 441
F3, Attachment 3
City of Maplewood
Notes to Financial Statements
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(CONTINUED)
C.Measurement Focus,Basis of Accounting,and Financial Statement Presentation (Continued)
Governmental fund financial statements are reported using the current financial resources measurement
focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both
measurable and available. Revenues are considered to be available when they are collectiblewithin the
current period or soon enough thereafter to pay liabilities of the current period. For this purpose,the City
considers all revenues,except reimbursement grants,to be available if they are collected within 60 days
of the end of the current fiscal period. Reimbursement grants are considered available if they are
collected within one year of the end of the current period. Expenditures generally are recorded when a
liability is incurred,as under accrual accounting. However,debt service expenditures,as well as
expenditures related to compensated absences and claims and judgments,are recorded only when
payment is due.
Property taxes,licenses,special assessments,intergovernmental revenues,charges for services,and
interest associated with the current period are all considered to be susceptible to accrual and so have been
recognized as revenues of the current period.Only the portion of special assessments receivable due
within the current period is considered to be susceptible to accrual as revenue of the current period.All
other revenue items are considered to be measurable and available only when cash is received by the City.
Property Tax Revenue Recognition
The City Council annually adopts a tax levy and certifies it to the County in December (levy/assessment
date) of each year for collection in the following year. The County is responsible for billing and
collecting all property taxes for itself,the City,the local School District and other taxing authorities.
Such taxes become a lien on January 1 and are recorded as receivables by the City at that date. Real
property taxes are payable (by property owners) on May 15 and October 15 of each calendar year.
Personal property taxes are payable by taxpayers on February 28 and June 30 of each year. These taxes
are collected by the County and remitted to the City on or before July 7 and December 2 of the same
year. Delinquent collections for November and December are received the following January. The City
has no ability to enforce payment of property taxes by property owners. The County possesses this
authority.
Government-Wide Financial Statements
The City recognizes property tax revenue in the period for which the taxes were levied. Uncollectible
property taxes are not material and have not been reported.
Governmental Fund Financial Statements
The City recognizes property tax revenue when it becomes both measurable and available to finance
expenditures of the current period. In practice,current and delinquent taxes and State credits received by
the City in July,December,and January are recognized as revenue for the current year.Taxes collected
by the County by December 31 (remitted to the City the following January) and taxes and credits not
received at year end are classified as delinquent and duefrom County taxes receivable. The portion of
delinquent taxesnot collected by the City in January are fully offset by deferred inflows because they are
not available to finance current expenditures.
Packet Page Number 118 of 441
F3, Attachment 3
City of Maplewood
Notes to Financial Statements
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
C.Measurement Focus,Basis of Accounting,and Financial Statement Presentation (Continued)
Special Assessment Revenue Recognition
Special assessments are levied against benefited properties for the cost or a portion of the cost of special
assessment improvement projects in accordance with State Statutes. These assessments are collectible by
the City over a term of years usually consistent with the term of the related bond issue. Collection of
annual installments (including interest) is handled by the County auditor in the same manner as property
taxes. Property owners are allowed to (and often do) prepay future installments without interest or
prepayment penalties.
Once a special assessment roll is adopted,the amount attributed to each parcel is a lien upon that
property until full payment is made or the amount is determined to be excessive by theCity Council or
court action. If special assessments are allowed to go delinquent,the property is subject to tax forfeit
sale. Proceeds of sales from tax forfeit properties are remitted to the City in payment of delinquent
special assessments. Pursuant to State Statutes,a property shall be subject to a tax forfeit sale after three
years unless it is homesteaded,agricultural,or seasonal recreational land in which event the property is
subject to such sale after five years.
Government-WideFinancial Statements
The City recognizes special assessment revenue in the period that the assessment roll was adopted by the
City Council. Uncollectible special assessments are not material and have not been reported.
Governmental Fund Financial Statements
Revenue from special assessments is recognized by the City when it becomes measurable and available
to finance expenditures of the current fiscal period.In practice,current and delinquent special
assessments received by the City are recognized asrevenue for the current year. All remaining
delinquent and deferred assessments receivable in governmental funds are offset by deferred inflows.
Description of Funds:
The City reports the following Major Governmental Funds:
General FundThis Fund is the City's primary operating fund.It accounts for all financial resources
of the general government,except those required to be accounted for in another fund.
Debt Service FundThis Fund accounts for the accumulation of resources for,and the payment of,
general and special assessment long-term debt principal,interest,and fiscal agents'fees.
Public Improvement Projects FundThis Fund accounts for financial resources to beused to
finance public works construction projects that are financed wholly or partially by special
assessments levied against properties that benefit from the public improvements.
Packet Page Number 119 of 441
F3, Attachment 3
City of Maplewood
Notes to Financial Statements
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
C.Measurement Focus,Basis of Accounting,and Financial Statement Presentation (Continued)
Description of Funds(Continued):
The City reports the following Major Proprietary Funds:
Ambulance Service FundThisFund accounts for customer service charges that are used to finance
emergency medical services.
Community Center Operations FundThis Fund accounts for revenues and expenses related to the
operation of the community center building.
Environmental Utility FundThis Fund accounts for revenues and expenses related to the
administration,planning,implementation,and maintenance of the storm water management
program.
Recycling Program FundThis Fund accounts for recycling charges that are levied to finance
recycling costs and public education on solid waste reduction and recycling.
Sanitary Sewer FundThis Fund accounts for customer sewer charges which are used to finance
sewer system operating expenses.
Street Light Utility FundThis Fund accounts for water surcharges on St. Paul water utility bills that
will be used to finance future water system improvements that cannot be financed by special
assessments.
Additionally,the City reports the following fund types:
Special Revenue Fundsused toaccount for the proceeds of specific revenue sources (other than
major capital resources) that are restricted to expenditures for specified purposes.
Capital ProjectsFundsused to account for financial resources to be used for the acquisition or
construction of major capital facilities or major purchases of equipment (other than those financed by
Proprietary Funds).
Internal Service Fundsused to account for information technology,employee benefits,dental
insurance,riskmanagement,and fleet management services provided by one department to other
departments of the City.
Agency Fundused to account for confiscated money,developer projects,and Police Explorer assets
held by the City as an agent.The City's Agency Funds are custodial in nature and do not involve
measurement of results of operations.
Packet Page Number 120 of 441
F3, Attachment 3
City of Maplewood
Notes to Financial Statements
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
C.Measurement Focus,Basis of Accounting,and Financial Statement Presentation (Continued)
Description of Funds(Continued):
As a general rule the effect of interfund activity has been eliminated from the government-wide financial
statements. Exceptions to this general rule are transactions that would be treated as revenues,
expenditures,or expenses if they involved external organizations,such as buying goods and services or
payments in lieu of taxes,are similarly treated when they involve other funds of the City. Elimination of
these charges would distort the direct costs and program revenues reported for the various functions
concerned.
Amounts reported as program revenuesinclude 1) charges to customers or applicants for goods,
services,or privileges provided,2) operating grants and contributions,and 3) capital grants and
contributions,including special assessments. Internally dedicated resources are reported as general
revenuesrather than as program revenues. Likewise,general revenues include all taxes.
Proprietary funds distinguish operating revenuesand expenses from nonoperatingitems. Operating
revenues and expenses generally result from providing services and producing and delivering goods in
connection with a proprietary fund's principal ongoing operations.The principal operating revenues of
the enterprise funds are charges to customers for sales and services. Operating expenses for enterprise
funds include the cost of sales and services,administrative expenses,and depreciation on capital assets.
All revenues and expenses not meeting this definition are reported as nonoperating revenues and
expenses.
When both restricted and unrestricted resources are available for an allowable use,it is the City's policy
to use restricted resources first,then unrestricted resources as they are needed.
D.Assets,Liabilities,Deferred Outflows/Inflowsof Resources,and Net Positionor Equity
1.Depositsand Investments
Cash and investments include balances from all funds that are combined and invested to the extent
available in various securities as authorized by state law. Earnings from the pooled investments are
allocated to the individual funds based on the average of month-end cash and investment balances.
The City's cash and cash equivalents are considered to be cash on hand,demand deposits and short-
term investments withoriginal maturities of three months or less from the date of acquisition.
Minnesota Statutesauthorizethe City to invest in obligations of the U.S. Treasury,agencies and
instrumentalities,shares of investment companies whose only investments are in the aforementioned
securities,obligations of the State of Minnesota or its municipalities,bankers'acceptances,future
contracts,repurchase and reverse repurchase agreements,and commercial paper of the highest
quality with a maturity of no longer than 270 days and in the Minnesota Municipal Investment Pool.
Packet Page Number 121 of 441
F3, Attachment 3
City of Maplewood
Notes to Financial Statements
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
D.Assets,Liabilities,Deferred Outflows/Inflows of Resources,and Net Positionor Equity
(Continued)
1.Depositsand Investments (Continued)
Certain investments for the City are reported at fair value as disclosed in Note 3. The City
categorizes its fair value measurements within the fair value hierarchy established by generally
accepted accounting principles. The Hierarchy is based on the valuation inputs used to measure the
fair value of the asset. Level 1 inputs are quoted prices in active markets for identical assets; Level 2
inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs.
In accordance with GASB Statement No. 79,the Minnesota Municipal Investment Pool securities are
valued at amortized cost,which approximates fair value. There are no restrictions or limitations on
withdrawals from the 4M Liquid Asset Fund. Investments in the 4M Plus must be deposited for a
minimum of 14 calendar days. Withdrawals prior to the 14-day restriction period will be subject to a
penalty equal to seven days interest on the amount withdrawn. Seven days'notice of redemption is
required for withdrawals of investments in the 4M Term Series withdrawn prior to the maturity date
of that series. A penalty could be assessed as necessary to recoup the Series for any charges,losses,
and other costs attributable tothe early redemption.
2.Receivables and Payables
All trade and property tax receivables are shown net of an allowance for uncollectibles. At
December 31,2017,an allowance of $3,396,042was recorded in the Ambulance Service Fund.
Special deferred assessments are not currently collectible due to the City's policy of granting
temporary deferments of assessments for trunk sewer and water lines until laterals permit connection.
Special deferred assessments also include temporary deferments granted under Minnesota Statutes
for senior citizens and green acres. The amount due from the County represents special assessments
collected by the County but not yet transmitted to the City.
During the course of operations,numerous transactions occur between individual funds for goods
provided or services rendered. These receivables and payables are classified as "due from other
funds"or"due to other funds"on the balance sheet and are expected to be eliminated in 2018.
Long-term interfund loans,if any,are classified as "advances to/from other funds."Any residual
balances outstanding between the governmental activities and business-type activities are reported in
the government-wide financial statements as "internal balances."
3.Inventory,Land Held for Resale,andPrepaid Items
Inventory of materials and supplies has been valued at the lower of cost (first-in,first-out (FIFO)) or
market and is expensed as consumption occurs. Inventory maintained by the City is in its Internal
Service Fund for the fleet maintenance and in its Enterprise Fund for the Community Center
operation.
Land was acquired by the City for subsequent resale for redevelopment purposes. Land held for
resale is reported as an asset at lower of cost or estimated realizable value in the fund that acquired it.
Packet Page Number 122 of 441
F3, Attachment 3
City of Maplewood
Notes to Financial Statements
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
D.Assets,Liabilities,Deferred Outflows/Inflows of Resources,and Net Positionor Equity
(Continued)
3.Inventory,Land Held for Resale,and Prepaid Items (Continued)
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as
prepaid items in both government-wide and fund financial statements. Prepaid items are reported
using theconsumption method and recorded as expenditures/expenses at the time of consumption.
4.Capital Assets
Capital assets,which include property,plant,equipment,and infrastructure assets (e.g.,roads,
bridges,sidewalks,and similar items),are reported in the applicable governmental or business-type
activities columns in the government-wide financial statements. Capital assets are defined by the
City as assets with an estimated useful life of at least two years and an initial individual cost meeting
thefollowing thresholds:
Assets
Land and land improvementsAlways capitalize
Easements$50,000
Building and building improvements$25,000
Construction in progressAlways capitalize
Infrastructure$50,000
Equipment and vehicles$5,000
Capital assets may also include groups of assets which were acquired at the same time for one
location,where individual asset items are less than the capitalization limit,but when all assets of that
group are added together the dollar amount far exceeds the capitalization limit (i.e.,furniture,MCC
equipment).
Assets are valued at historical cost or estimated historical cost if purchased or constructed.Donated
capital assets are valued at acquisitionvalue at the date of donation. The construction of sewer mains
is generally financed by the Capital Project Funds.When construction has been completed and
special assessments levied,these sewer mains are capitalized in the Enterprise Fund.
The City implemented GASB 51,Accounting and Financial Reporting for Intangible Assets
effective January 1,2010,which required the City to capitalize and amortize intangible assets.
Pursuant to GASB Statement 51,in the case of initial capitalization of intangible assets,the City
chose not to retroactively report permanent easements.The City had already accounted for temporary
easements and computer software at historical cost and therefore retroactive reporting was not
necessary.The amounts of these assets are not material to the financial statements and therefore,
have not been reported separately from other capital assets.The City acquired no intangible assets
for the year ending December 31,2017.
Packet Page Number 123 of 441
F3, Attachment 3
City of Maplewood
Notes to Financial Statements
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
D.Assets,Liabilities,Deferred Outflows/Inflows of Resources,and Net Positionor Equity
(Continued)
4.Capital Assets (Continued)
Depreciation has been charged on assets using the straight-line method over the estimated useful
lives of the various assets as follows:
Assets
Building and building improvements10-50 years
Infrastructure including easements15-60 years
Equipment and vehicles 3-30 years
No depreciation is taken in the year of acquisition and a full year of depreciation is taken in the year
of retirement.
5.Deferred Outflows/Inflows of Resources
In addition to assets,the statement of financial position will sometimes report a separate section for
deferred outflows of resources.This separate financial statement element represents a consumption
of net position that applies to a future period(s) and so will not be recognized as an outflow of
resources (expense/expenditure) until that time.The City has one itemthat qualifiesfor reporting in
this category.The City presents deferred outflows of resourceson the Statementof Net Position for
deferred outflows of resources related to pensionsand OPEBfor various estimate differences that
will be amortized and recognized over future years.
In addition to liabilities,the statement of financial position andfund financial statements will
sometimes report a separate section for deferred inflows of resources.This separate financial
statement element represents an acquisition of net position that applies to a future period(s) and so
will not be recognized as an inflow of resources (revenue) until that time.The City has two items
that qualify for reporting in this category.The City presents deferred inflows of resources on the
Governmental Fund Balance Sheetas unavailable revenue.The governmental funds report
unavailable revenues from threesources: property taxes,special assessments,and state aids.These
amounts are deferred and recognized as an inflow of resources in the period that the amounts become
available.At the government-wide level grantsreceived for subsequent years arepresented.The City
presents deferred inflows of resources on the Statementof Net Position for deferred inflows of
resources related to pensionsfor various estimate differences that will be amortized and recognized
over futureyears.
6.Compensated Absences
All employee benefits including compensated absences are recorded in the Employee Benefits
(Internal Service) Fund. The cost of employee benefits is charged to all governmental and proprietary
funds as they are accrued. Consequently,the liability for compensated absences is recorded in the
Employee Benefits (Internal Service) Fund. See Note 5for further information on employee benefits.
Packet Page Number 124 of 441
F3, Attachment 3
City of Maplewood
Notes to Financial Statements
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
D.Assets,Liabilities,Deferred Outflows/Inflows of Resources,and Net Positionor Equity
(Continued)
7.Pensions
For purposes of measuring the net pension liability,deferred outflows/inflows of resources,and
pension expense,information about the fiduciary net position of the Public Employees Retirement
Association (PERA) and the relief association and additions to/deductions from PERA's and the
relief association's fiduciary net position have been determined on the same basis as they are reported
by PERA and the relief association except that PERA's fiscal year end is June 30. For this purpose,
plan contributions are recognized as of employer payroll paid dates and benefit payments and refunds
are recognized when due and payable in accordance with the benefit terms. Investments are reported
at fair value.
8.Long-Term Obligations
In the government-wide financial statements and proprietary fund types in the fund financial
statements,long-term debt,and other long-term obligations are reported as liabilities in the
applicable governmental activities,business-type activities,or proprietary fund type Statement of Net
Position.Bond premiums and discounts are deferred and amortized over the life of the bond.Bonds
payable are reported net of the applicable bond premium or discount.
In the fund financial statements,governmental fund types recognize bond premiums and discounts,
as well as bond issuance costs,during the current period.The face amount of debt issued is reported
as other financing sources.Premiums received on debt issuances are reported as other financing
sources while discounts on debt issuances are reported as other financing uses.Issuance costs,
whether or not withheld from the actual debt proceeds received,are reported as debt service
expenditures.
9.Fund Equity
a.Classification
In the fund financial statements,fund balance is divided into five classifications based primarily
on the extent to which the City is bound to observe constraints imposed upon theuse of resources
reported in governmental funds. These classifications are as follows:
Nonspendable Fund Balance These are amounts that cannot be spent because they are not
in spendable form.
Restricted Fund Balance These are amounts that consist of amounts related to externally
imposed constraints established by creditors,grantors,or contributors; or constraints imposed
by state statutory provisions.
Packet Page Number 125 of 441
F3, Attachment 3
City of Maplewood
Notes to Financial Statements
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
D.Assets,Liabilities,Deferred Outflows/Inflows of Resources,and Net Positionor Equity
(Continued)
9.Fund Equity(Continued)
a.Classification(Continued)
Committed Fund Balance These are amounts that are constrained for specific purposes that
are internally imposed by formal action (resolution) of the City Council.Those committed
amounts cannot be used for any other purpose unless the City Council removes or changes
the specified use by taking the same type of action it employed to previously commit those
amounts.
Assigned Fund Balance These are amounts intended to be used by the City for specific
purposes but do not meet the criteria to be classified as restricted or committed.In
governmental funds other than the General Fund,assigned fund balance represents the
remaining amount that is not restricted or committed.In the General Fund,assigned amounts
represent intended uses established by the governing body itself or by an official to which the
governing body delegates the authority.Pursuant to City Council Resolution,the City's
Finance Manager/Director,Asst. City Manager and/or City Manager is authorized to establish
assignments of fund balance.
Unassigned Fund Balance These are residual amounts in the General Fundnot reported in
any other classification. The General Fund is the only fund that can report a positive
unassigned fund balance. Other funds would report a negative unassigned fund balance
should the total of nonspendable,restricted,and committed fund balances exceed the total net
resources of that fund.
When both restricted and unrestricted resources are available for use,it is the City's policy to use
restricted resources first,then unrestricted resources as they are needed.
When unrestricted resources are available for use it is the City's policy to use resources in the
following order: committed,assigned,and unassigned.
b.Minimum Fund Balance
The City's target General Fund balance is to maintain an unassigned fund balance of 36.1% of
General Fund revenues with a goal of achieving 40.0%.
Packet Page Number 126 of 441
F3, Attachment 3
City of Maplewood
Notes to Financial Statements
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
D.Assets,Liabilities,Deferred Outflows/Inflows of Resources,and Net Positionor Equity
(Continued)
10.Net Position
In the government-wide financial statements,net position represents the difference between assets
and deferred outflows of resourcesand liabilities and deferred inflowsof resources.Net position is
displayed in three components:
Net investment in capital assetsConsists of capital assets,net of accumulated depreciation,
reduced by any outstanding debt attributable to acquire capital assets.
Restricted net positionConsists of net position restricted when there are limitations
imposed on their use through external restrictions imposed by creditors,grantors,laws,or
regulations of other governments.
Unrestricted net positionAll other net position that do not meet the definition of
"restricted"or"net investment in capital assets".
Net position represents the difference between assetsanddeferred outflows of resources; and
liabilities and deferred inflows of resources in the government-wide financial statements.Net
investment in capital assets consists of capital assets,net of accumulated depreciation,reduced by
the outstanding balance of any long-term debt used to build or acquire the capital assets.There is a
reclassification of $3,220,000between net investment in capital assets and unrestricted net position
onthe total column in the Statement of Net Position to recognize the portion of debt attributable to
capital assets donated from governmental activities to business-type activities.
11.Interfund Transactions
Interfund services provided and used are accounted for as revenues,expenditures,or expenses.
Transactions that constitute reimbursements to a fund for expenditures/expenses initially made from
it that are properly applicable to another fund,are recorded as expenditures/expenses in the
reimbursing fund and as reductions of expenditures/expenses in the fund that is reimbursed. All other
interfund transactions are reported as transfers.
E.Use of Estimates
The preparation of financial statements in conformity with accounting principles generally accepted in
the United States of America requires management to make estimates and assumptions that affect the
reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of
the financial statements. Estimates also affect the reported amounts of revenue and expenditures/expense
during the reporting period. Actual results could differ from those estimates.
Packet Page Number 127 of 441
F3, Attachment 3
City of Maplewood
Notes to Financial Statements
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
F.Budgetary Information
The City legally adopts annual budgets for the General Fund.The City also adopts annual budgets for the
Special Revenue,Debt Service,and Capital ProjectsFunds which are prepared on the modified accrual
basis of accounting,except for the State GrantsandFederal Grants Special Revenue Fundsand the
Legacy Village Park Development, Storm Clean Up 7/16/11, and Pond Clean Out/Dredging Capital
Projects Funds.Budgets were not adopted for these funds in 2017,and therefore,individual budget
schedules are not presented.The budgets adopted for the Special Revenue and Capital ProjectsFunds
indicate the amount that can be expended by fund based upon detailed budget estimates for individual
expenditure accounts.The General Fund budget is by department and the budget for Debt Service Fund
is adopted as totals for all bond issues.Budgets are also adopted as needed to calculate user charges for
the Enterprise and Internal Service Funds and to determine debt service tax levies.
The City Manager may approve the transfer of budget amounts between accounts within a department's
budget.City Council approval is required for any increase in a department's budget.Therefore,the legal
level of budgetary control is at the department level in funds that have a budget.
NOTE 2 STEWARDSHIP,COMPLIANCE,ANDACCOUNTABILITY
A.Deficit Fund Equity
AtDecember 31,2017,individual funds with deficit fund balancesare as follows:
Fund
FundBalance
Capital Projects Funds
Public Improvement Projects Fund$(2,327,568)
Police Vehicles and Equipment (9,928)
Public Safety Training Facility Fund (415,107)
Redevelopment (85)
Tax Increment Economic Development District 1-11 (179,627)
Tax Increment Housing 1-7 (6,119)
Tax increment District 1-13 (17,700)
Special Revenue Funds
Recreation programs (154,554)
State grants (264,413)
Federal grants (3,048)
Debt Service Funds
G.O. Improvement and Refunding Bonds 2009A (14,797)
Packet Page Number 128 of 441
F3, Attachment 3
City ofMaplewood
Notes to Financial Statements
NOTE 3 DEPOSITS AND INVESTMENTS
Cash balances of the City's funds are combined (pooled) and invested to the extent available in various
investments authorized by Minnesota Statutes. Each fund's portion of this pool (or pools) is displayed in
the financial statements as "cash and cash equivalents"or"investments". For purposes of identifying risk
of investing public funds,the balances and related restrictions are summarized as follows.
A.Deposits
Custodial Credit Risk Deposits: This is the risk that in the event of a bank failure,the City's deposits
may not be returned to it. The City has a policy that requires the District's deposits be collateralized as
required by Minnesota Statutesfor an amount exceedingFDIC,SAIF,BIF,or FCUA coverage. As of
December 31,2017,the City's bank balance of $7,377,922was not exposed to custodial credit risk
because it was insured and fully collateralized with securities held by the pledging financial institution's
trust department or agent and in the City's name. The book balance as of December 31,2017,was
$7,377,922for deposits.
B.Investments
Investment Maturities (In Years)
FairLess
Investment TypeValueThan 11 - 56 - 10
External Investment Pool - 4M Fund11,538,954$$11,538,954$ -$ -
Brokered Money Market Funds379,090379,090 - -
Long-term Bonds4,340,818500,7453,840,073 -
US Agencies1,386,254622,890763,364 -
US Treasuries7,176,2627,176,262 - -
Brokered Certificates of Deposit9,894,2731,788,9478,105,326 -
Total$34,715,651$22,006,888$12,708,763$ -
Concentration of Credit Risk: The City's investment policy states the Citywill diversify its investment
portfolio toeliminate the risk of loss resulting from over concentration of assets in a specific issuer, or a
specific class of maturities.As of December 31,2017,the City's investments follow the guidelines stated
in its investment policy,the investment in U.S. Treasury State and Local Government was greater than
5%,at 16%.
Credit Risk: The City's investment policy limits investments to those specified in the above statutes. As
of December 31,2017,the FHLB Bonds and mortgage backed notes wererated AAA by Standard &
Poor's (S&P) and Aaa by Moody's Investors Services. Repurchase agreements,money market mutual
funds and U.S. Treasury notes and bonds are unrated.
Packet Page Number 129 of 441
F3, Attachment 3
City of Maplewood
Notes to Financial Statements
NOTE 3 DEPOSITS AND INVESTMENTS(CONTINUED)
B.Investments (Continued)
Interest rate risk: This is the risk that market values of securities in a portfolio would decrease due to
changes in market value interest rates. The City's objective relating to interest rate risk is to mitigate
declines in market value of investments due to changes in interest rates. The policy states the "prudent
investor"standard of judgment should be used by those making investment decisions. The policy calls
for diversity in type and maturity in order to achieve market rate of return and prevent loss.
Custodial credit risk investments: For an investment,this is the risk in the event of the failure of the
counterparty the City will not be able to recover the value of its investments or collateral securities that
are in the possession of an outside party. The City's policy states all investments must be fully insured
and registered in the name of the City. Some City Securities held by the City's broker-dealer are not
registered to the City,but are held in an insured account. The account is insured up to $500,000 SIPC
insurance and the broker-dealer provides an additional aggregate insurance policy for all of its customers
as a group,not individually. It is unknown what portion of this policy is applicable to the City's
portfolio.
The City has the following recurring fair value measurements as of December 31,2017:
$7,555,352ofinvestmentsare valued using a quoted market prices (Level 1 inputs)
$15,621,345ofinvestmentsare valued using a matrix pricing model (Level 2 inputs)
Summary of cash deposits and investments as of December 31,2017,were as follows:
Deposits (Note 3.A.)$7,377,922
Petty cash and other cash on hand97,535
Investments (Note 3.B.)34,715,651
Total deposits and investments$42,191,108
Deposits and investments are presented in the December 31,2017,basic financial statements as follows:
Statement of Net Position
Cash and investments$34,703,424
Cash with fiscal agent7,176,261
Statement of Fiduciary Net Position
Cash and investments311,423
Total deposits and investments$42,191,108
Packet Page Number 130 of 441
F3, Attachment 3
City of Maplewood
Notes to Financial Statements
NOTE4CAPITAL ASSETS
Capital asset activity for the year ended December 31,2017,was as follows:
BeginningEnding
BalanceIncreasesDecreasesBalance
Governmental activities
Capital assets, not being depreciated
Land$ 13,548,220$ 335,775$ (227,500)$ 13,656,495
Construction in progress7,536,4663,447,664(1,840,698)9,143,432
Total capital assets, not
being depreciated
21,084,6863,783,439(2,068,198)22,799,927
Capital assets, being depreciated
Buildings
26,593,56654,846-26,648,412
Equipment6,291,521819,836(31,207)7,080,150
Vehicles6,566,714743,920(66,406)7,244,228
Other improvements931,091391,633-1,322,724
Infrastructure125,384,1811,312,031-126,696,212
Total capital assets,
being depreciated165,767,0733,322,266(97,613)168,991,726
Less accumulated depreciation for
Buildings
6,696,640542,565-7,239,205
Equipment
3,483,971399,582(24,690)3,858,863
Vehicles
3,492,278450,469(60,474)3,882,273
Other improvements504,88337,474-542,357
Infrastructure40,619,6672,796,906-43,416,573
Total accumulated depreciation54,797,4394,226,996(85,164)58,939,271
Total capital assets being
depreciated - net110,969,634(904,730)(12,449)110,052,455
Governmental activities capital
assets - net
$ 132,054,320$ 2,878,709$ (2,080,647)$ 132,852,382
Packet Page Number 131 of 441
F3, Attachment 3
City of Maplewood
Notes to Financial Statements
NOTE 4CAPITAL ASSETS(CONTINUED)
BeginningEnding
BalanceIncreasesDecreasesBalance
Businesss-type activities
Capital assets, not being depreciated
Land$ 804,338$ -$ -$ 804,338
Total capital assets, not being depreciated804,338- 804,338-
Capital assets, being depreciated
Buildings12,452,885- 12,452,885-
Improvements other than buildings56,674,47988,633 56,763,112-
Equipment2,057,325727,445 2,784,770-
Vehicles571,021406,150 977,171-
Total capital assets, being depreciated71,755,7101,222,228 72,977,938-
Less accumulated depreciation for
Buildings5,368,510270,891 5,639,401-
Improvements other than buildings21,489,135951,314 22,440,449-
Equipment728,374112,554 840,928-
Vehicles395,33230,261 425,593-
Total accumulated depreciation27,981,3511,365,020 29,346,371-
Total capital assets being depreciated - net43,774,359(142,792) 43,631,567-
Business-type activities capital assets - net44,578,697$ $ (142,792)$ -$ 44,435,905
Depreciation expense was charged to functions/programs of the Cityas follows:
Governmental activities
General government$ 501,091
Public safety 454,012
Public works 2,570,720
Parks and recreation 319,603
Citizen services 14,879
Environmental and economic development 3,214
Information technology 54,170
Fleet management 309,307
Total depreciation expense - governmental activities$ 4,226,996
Packet Page Number 132 of 441
F3, Attachment 3
City of Maplewood
Notes to Financial Statements
NOTE 4CAPITAL ASSETS (CONTINUED)
Business-type activities
Ambulance services$ 78,691
Community Center312,502
Environmental utility571,107
Sewer402,720
Total depreciation expense - business-type activities$ 1,365,020
NOTE 5EMPLOYEE BENEFITS PAYABLE
The Employee Benefits (Internal Service) Fund accounts for employee fringe benefit expenses and
provides a reserve to finance accumulated leave benefits and severance pay.The liabilities included in
this report are the portion of accrued vacation,annual leave,sick leave,and compensatory time off hours
that are payable as severance pay.These employee benefits were as listed below.
Vacation and annual leave$ 1,261,684
Sick leave306,400
Compensatory time off74,178
Accrued taxes and benefits48,406
$ 1,690,668
Vacation,annual leave,and compensatory time off are payable when used or upon termination of
employment.Sick leave is payable when used and in some cases upon termination of employment.Also,
in some cases,sick leave can be converted to deferred compensation or vacation.For sworn police
officers,sick leave is payable upon retirement or termination under satisfactory conditions after at least
ten years ofservice at a rate of 50% times accumulated sick leave up to 300 days.Employees hired after
May 19,1978 receive no severance pay if their position is covered by the A.F.S.C.M.E. or Metro
Supervisory Association union contracts.All other employees are eligible to receive severance pay for
sick leave upon termination at a rate of 50% times accumulated sick leave with a maximum allowance of
50 days pay.
NOTE 6LONG-TERM DEBT
A.Governmental Activities
During 2017,the amount of the City's long-term liabilities changed as follows:
BalanceBalanceDue Within
12/31/16AdditionsDeductions12/31/17One Year
G.O. Bonds$68,623,529$6,995,000$ (10,167,820)$65,450,709$12,874,226
Premium 1,939,929298,464 (221,941)2,016,452-
Capital leases payable-615,000 (93,882)521,11882,053
Employee benefits1,699,020204,750 (213,102)1,690,668126,800
Total governmental
activities$72,262,478$8,113,214$ (10,696,745)$69,678,947$13,083,079
Packet Page Number 133 of 441
F3, Attachment 3
City of Maplewood
Notes to Financial Statements
NOTE 6LONG-TERM DEBT(CONTINUED)
A.Governmental Activities(Continued)
Principal and interest paymentson the general obligation bonds are financed by the Debt Service Fund.
The bonds are payable from special assessments,to be levied and collected for local improvement,from
general property taxes,and from state street aid.The general credit of the Cityis obligated only to the
extent that liens foreclosed against properties involved in special assessment districts are insufficient to
retire outstanding bonds.Employee benefits payable will be financed by an internal service fund.It is not
practicable to determine the specific year for payment of employee benefits payable.
In September 2016,the City issued $5,775,000G.O. Refunding Bonds,Series 2016Bfor the crossover
refunding of G.O. Improvement Bonds,Series 2007A and 2008A.The refunding was done to take
advantage of lower interest rates.The refunding resulted in a decrease in future debt service payments of
$511,944.The net present value cash flow savings from the transaction was$491,724.The call date for
the 2007ABondwas August 1,2017.Thecall date for the 2008ABondisApril 1,2018.
In May 2017,the City issued $3,145,000 G.O. Improvement Refunding Bonds,Series 2017B for the
crossover refunding of G.O. Improvement Bonds 2007B and 2009A.The refunding was done to take
advantage of lower interest rates.The refunding resulted in a decrease in future debt service payments of
$187,856. The net present value cash flow savings from the transaction was $178,628. The call date for
the 2007BBond is February 1,2018.The call date for the 2009ABond is February 1,2019.
A summary of outstanding G.O. Bonds at December 31,2017,is as follows:
Average
Interest Year Year of Payable
RatesIssuedMaturityOriginal Issue12/31/17
Tax increment5.68%19992023692,297$$250,709
Improvement3.95%2004202413,010,000535,000
Improvement4.06%200720235,090,0002,250,000
Improvement3.91%200820249,970,0004,125,000
Improvement refunding3.34%200820191,070,00075,000
Improvement 3.58%200920254,680,0001,625,000
Improvement refunding2.78%200920182,690,000345,000
Improvement refunding2.55%201020194,050,000660,000
Improvement3.50%2011203210,000,0007,450,000
Improvement2.13%201220285,780,0003,465,000
State aid street refunding2.08%201220242,505,0001,905,000
Improvement, CIP, and refunding2.76%201320316,180,0005,000,000
Refunding2.21%201320243,700,0002,920,000
Improvement, CIP, TIF, equip cert3.28%201420357,745,0007,130,000
Refunding1.78%201420201,255,000715,000
Refunding2.63%201520263,790,0003,080,000
Tax abatement refunding2.62%201520311,215,0001,135,000
Refunding2.54%201520277,990,0006,250,000
Improvement, CIP, equip cert2.09%201620323,765,0003,765,000
Refunding3.00%201620245,775,0005,775,000
Improvement, tax abatement3.00%201720333,850,0003,850,000
Improvement refunding2.00%201720253,145,0003,145,000
Total bonds payable$107,947,297$65,450,709
Packet Page Number 134 of 441
F3, Attachment 3
City of Maplewood
Notes to Financial Statements
NOTE 6 LONG-TERM DEBT (CONTINUED)
A.Governmental Activities (Continued)
All long-termbonded indebtedness outstanding at December 31,2017,is backed by the full faith and
credit of the City,including special assessments and water revenue bond issues.Delinquent assessments
receivable at December 31,2017,were $38,979.
Long-term bonded indebtedness listed above were issued to finance acquisition and construction of
capital facilities/equipment or to refinance(refund) previous bond issues.
The scheduled annual principal and interest payments on the City's indebtedness as of December 31,
2017,are the following:
Bonds
Year EndingGovernmental Activities
December 31,PrincipalInterestTotal
2018$12,874,226$1,839,227$14,713,453
20198,446,2861,475,338 9,921,624
20206,213,0331,285,841 7,498,874
20215,964,3541,116,696 7,081,050
20225,344,724946,712 6,291,436
2023-202717,898,0862,597,16320,495,249
2028-20327,990,000695,376 8,685,376
2033-2035720,00031,763 751,763
$65,450,709$9,988,116$75,438,825
Packet Page Number 135 of 441
F3, Attachment 3
City of Maplewood
Notes to Financial Statements
NOTE 6LONG-TERM DEBT (CONTINUED)
A.Governmental Activities (Continued)
Future revenue pledged for the payment of long-term debt is as follows:
Revenue PledgedCurrent Year
Percent ofDebt ServiceRemainingPrincipalPledged
Use ofTotalas a % ofTerm ofPrincipaland InterestRevenue
Bond IssueProceedsTypeDebt ServiceNet RevenuesPledgeand InterestPaidReceived
1999B Tax IncrementTIF district financingTax increment100%n/a2012-2022790,000$$150,000$ -
2004B ImprovementInfrastructure improvementsSpecial assessments76%n/a2004-2019557,730845,130 159,053
2007A ImprovementInfrastructure improvementsSpecial assessments54%n/a2008-2022- 3,012,631 92,641
Environmental charges5%n/a2008-2022 49,560
2007B ImprovementInfrastructure improvementsSpecial assessments31%n/a2008-20222,295,737438,275 61,816
Sewer charges6%n/a2008-2022 27,134
Environmental charges13%n/a2008-2022 63,108
2008A ImprovementInfrastructure improvementsSpecial assessments32%n/a2009-20234,209,012896,431 116,306
State-aid41%n/a2009-2023 351,375
Sewer charges12%n/a2009-2023 107,651
Environmental charges5%n/a2009-2023 49,271
2008B RefundingInfrastructure improvementsSpecial assessments26%n/a2008-201777,59853,850 26,592
2009A Improvement Infrastructure improvementsSpecial assessments23%n/a2009-20241,715,990512,710 72,570
2009B RefundingInfrastructure improvementsSpecial assessments11%n/a2010-2017350,175360,525 43,194
2010B RefundingInfrastructure improvementsSpecial assessments22%n/a2010-2017681,287356,400 52,631
Sewer charges19%n/a2010-2017 114,800
2011A ImprovementInfrastructure improvementsSpecial assessments38%n/a2011-20309,414,344759,713 362,969
Environmental charges20%n/a2011-2030 142,710
2012A ImprovementInfrastructure improvementsSpecial assessments28%n/a2013-20273,753,575663,538 112,344
Trash charges7%n/a2012-2019 72,350
2012B RefundingInfrastructure improvementsState-aid100%n/a2015-20232,041,900342,375 342,375
2013A ImprovementInfrastructure improvementsSpecial assessments37%n/a2014-20315,928,769549,188 98,584
2013B RefundingInfrastructure improvementsSpecial assessments13%n/a2014-20243,125,800328,725 -
2014A Improvement/TIFInfrastructure improvementsSpecial assessments10%n/a2016-20308,971,806612,488 66,533
2014B Advance RefundingInfrastructure improvementsSpecial assessments0%n/a2015-2020741,850282,025 -
2015A RefundingInfrastructure improvementsSpecial assessments9%n/a2016-20263,523,950632,600 97,749
2015B Improvement/TIFInfrastructure improvementsSpecial assessments0%n/a2016-20311,331,950108,500 -
2015C RefundingInfrastructure improvementsSpecial assessments30%n/a2016-20276,987,9351,057,734 381,902
Environmental charges10%n/a2016-2027 90,095
Water area charges5%n/a2016-2027 39,669
2016A ImprovementInfrastructure improvementsSpecial assessments34%n/a2017-20324,330,48169,209 103,991
2016B RefundingInfrastructure improvementsSpecial assessments15%n/a2017-20246,397,425184,319 90,725
State aid24%n/a2017-2024
Sewer charges12%n/a2017-2024
Environmental charges9%n/a2017-2024
2017A Improvement/AbatementInfrastructure improvementsSpecial assessments40%n/a2018-20334,777,767 - 6 41,115
2017B Advance RefundingInfrastructure improvementsSpecial assessments13%n/a2018-20253,433,744- -
Sewer charges4%n/a2018-2025
Environmental charges9%n/a2018-2025
$75,438,825$12,216,366$ 4 ,030,813
B.Business-Type Activities
During 2017, the amount of the City's long-termliabilities changed as follows:
BalanceBalanceDue Within
12/31/16AdditionsDeductions12/31/17One Year
Capital leases payable$ -$ 490,734$ (151,465)$ 339,269$ 95,768
Packet Page Number 136 of 441
F3, Attachment 3
City of Maplewood
Notes to Financial Statements
NOTE 7CAPITAL LEASE OBLIGATIONS
Government Activities
On March 15,2017,the City entered into a lease purchase agreement for one fire pumper truck.The
capital lease obligation totaled $657,177.The capital lease includes annual principal and interest
payments totaling $93,883through March 15,2023.As of December 31,2017,$225,502 has been spent
on the asset and the rest will be spent in 2018.
The future minimum lease obligations and the net present value of these minimum lease payments are
listed below.
Year Ending
December 31,
2018$ 93,883
201993,883
202093,883
202193,883
202293,882
202393,882
Total minimum lease payments563,296
Less amount representing interest(42,178)
Present value of net minimum lease payments$ 521,118
Business-Type Activities
On October 14,2016,the City entered into a lease purchase agreement for ambulanceequipment.The
capital lease obligation totaled $271,631.The capital lease includes annual principal and interest
payments totaling $107,356 on October 14,2017 and $54,758on October 14,2018,2019,and 2020.The
book value of the ambulance equipment was $262,988at December31, 2017.
On July 31, 2017, the City entered into a lease purchase agreement for one ambulance.The capital lease
obligation totaled $237,692.The capital lease includes annual principal and interest payments totaling
$47,538 through July 31,2021.The book value of the ambulance was $189,860 at December31, 2017.
Year Ending
December 31,
2018$102,296
2019102,296
2020102,296
202147,538
Total minimum lease payments354,426
Less amount representing interest(15,157)
Present value of net minimum lease payments$339,269
Packet Page Number 137 of 441
F3, Attachment 3
City of Maplewood
Notes to Financial Statements
NOTE 8TAX INCREMENT DISTRICTS
The City is the administering authority for the following Tax Increment Districts.
The following table reflects values as of December 31,2017:
The City issued tax increment bonds in the amount of $5,185,000 in 2002,$692,297 in 1999,$8,190,000
in 1993,$1,735,000 in 1989,and $2,490,000 in 1986 for the above tax increment financing districts.
These bonds were not allocated among the above districts.
NOTE 9JOINT POWERS AGREEMENT GUARANTEED INDEBTEDNESS
The City entered into a joint powers agreement with the City of Oakdale and Independent School
District No. 622 (ISD 622) (collectively the parties) for the construction and operation of an ice arena at
Tartan High School. ISD 622 issued $1,950,000 General Obligation Recreational Facility Revenue
Bonds,Series 1996B (revenue bonds) in July 1996 to finance the construction of the ice arena. Gross
project revenues have been pledged for the payment of principal and interest on the revenue bonds. The
parties have individually agreed to provide one-third of any shortfall in revenues to make debt service
payments on the revenue bonds and/or pay operating costs of the ice arena. During 2017,the City
provided $51,297in funding for the ice arena.
Packet Page Number 138 of 441
F3, Attachment 3
City of Maplewood
Notes to Financial Statements
NOTE 10FUND BALANCE DETAIL
At December 31,2017,a summary of the governmental fund balance classifications are as follows:
PublicNonmajor
GeneralDebtImprovementGovernmental
FundServiceProjects FundFundsTotal
Restricted for
Debt service$-$15,073,946$-$-$15,073,946
Economic development---269,082269,082
TIF districts---1,953,4831,953,483
Park development---1,513,8731,513,873
Public improvement projects--475,700-475,700
Total restricted-15,073,946475,7003,736,43819,286,084
Committed to
Charitable gambling---20,95020,950
Police services---42,59342,593
Tree preservation---53,19153,191
Cable television---494,146494,146
Fire training facility - operations---58,56458,564
Total committed---669,444669,444
Assigned to
Building replacement---91,22491,224
Capital projects---912,446912,446
Fire stations---1,251,0411,251,041
Public safety equipment---630,511630,511
Police department expansion---101101
Right-of-way---45,71245,712
Streets---701,521701,521
Trash cart replacement---13,83213,832
WAC districts---1,183,5391,183,539
Total assigned---4,829,9274,829,927
Unassigned8,449,546-(2,803,268)(1,050,581)4,595,697
Total fund balance$8,449,546$15,073,946$(2,327,568)$8,185,228$29,381,152
Packet Page Number 139 of 441
F3, Attachment 3
City of Maplewood
Notes to Financial Statements
NOTE 11INTERFUND ASSETS/LIABILITIES
The City has the following due to/from other fund balances at December 31,2017:
Due FromDue To
Other FundsOther Funds
Major Funds
Public Improvement Projects Fund$ 967,592$3,401,220
Nonmajor Governmental Funds 3,455,5001,021,872
Total$ 4,423,092$4,423,092
Due to/from other funds represent temporary balances due to reclassifications of funds with internally
reported negative cash balances which will be eliminated with a combination of tax levies,bond
proceeds,and other operating revenues.
There is also an advance due to the Public Improvement Projects Fund from the Maplewood Area EDA
Fund which represents land being held for resale.The amount of the advance is $227,500.
NOTE 12TRANSFERS
All transfers of assets between funds require city council approval.A summary of transfers by fund type
is as follows:
Transfers In
PublicNonmajor
DebtImprovementGovernmentalCommunityAmbulance
GeneralServiceProjects FundFundsCenterServiceTotal
Transfers out
General$-$ -$ 35,469-$ $ -$ -$35,469
Debt Service- 2,217,841- 445,502 1,542,000 4,205,343-
Public Improvement
Projects695,556 - 64,183- - 759,739-
Nonmajor Governmental
Funds164,388 364,121399,858 215,571 250,000- 1,393,938
Environmental Utility165,650 394,744649,718 - - 1,210,112-
Sanitary Sewer373,940 249,585446,534 - - 1,070,059-
Recycling54,130 -- - - -54,130
Total transfers out$1,453,664$ 1,008,450$3,713,951$ 760,725$ 1,542,000$ 250,000$8,728,790
Interfund transfers allow the City to allocate financial resources to the funds that receive benefit from
services provided by another fund,or to establish or close out funds. All of the City's 2017transfers fell
under that category and are considered routine and consistent with previous practice.
Packet Page Number 140 of 441
F3, Attachment 3
City of Maplewood
Notes to Financial Statements
NOTE 12TRANSFERS (CONTINUED)
Transfers from the General Fund to Nonmajor Governmental Fundshad to do with funding the annual
th
city celebration (Taste of Maplewood/July 4).
Transfers out of the Public Improvement Projects Fund to the General Fund were to help fund
engineering costs.
Transfers from Debt Service Funds to Public Improvement Projects,Community Center,and Nonmajor
Governmental Funds had to do with the transfer of bond proceeds from the bond issuance during the
year.
Nonmajor Governmental Funds transferred franchise fees to the General Fund.
Transfer out of Nonmajor Governmental Funds to the Ambulance Fund were to fund operations.
Nonmajor Governmental Funds transferred TIF revenue to Debt Service Funds for bond paymentsand
transferred funds to Public Improvement Projects for street projects.
Transfers out of the Sanitary Sewer Fund,Environmental Utility Fund,and Recycling Fundhad to do
with each funds'share of infrastructure costs either through direct payment to the fund,to the Debt
Service Funds to help cover bond payments, or to cover administrative costs.
NOTE 13RISK MANAGEMENT
The City is exposed to various risks of loss related to torts; theft of,damage to,and destruction of assets;
errors and omissions; employment practices; injuries to employees; auto liability and physical damage;
land use claims; and natural disasters.
Workers compensation coverage is provided through a pooled self-insurance program through the
League of Minnesota Cities Insurance Trust (LMCIT).The City pays an annual premium to LMCIT
based on estimated payroll and is subject to audit for the actual payroll during the policy term.The
LMCIT reinsures its workers'compensation through the Workers Compensation Reinsurance
Association (WCRA) as required by law.The City can select from a number of deductible options per
occurrence to lower its premium costs.An experience modification factor is applied to the policy based
on loss experience from the prior three years of each policy term.The premium is adjusted either up or
down based on the experience modification factor.The LMCIT may also apply a premium discount to
the policy which is subjective.The amount of premium adjustment,if any,is considered immaterial and
not recorded until received or paid.
Packet Page Number 141 of 441
F3, Attachment 3
City of Maplewood
Notes to Financial Statements
NOTE 13RISK MANAGEMENT (CONTINUED)
Property and casualty insurance coverage is provided through a pooled self-insurance program through
the LMCIT.The City pays an annual premium to the LMCIT based on reported exposures for the new
policy term.The policy has a package modification factor based on claims experience from the past three
years prior to the policy term,and the City receives a premium adjustment for its deductible and
aggregate choices.The LMCIT uses various reinsurers for excess liability coverage needs and higher
limit requirements based on contractual agreements.The City is subject to supplemental assessments if
deemed necessary by the LMCIT.For property and casualty coverage,each occurrence deductible is
$50,000 with an annual aggregate deductible of $200,000 (if the aggregate is reached,the deductible is
$1,000 per loss).Settlements have not exceeded coverages for each of the past three years.
The City carries commercial insurance for all other risks of loss,including life,employee health,and
accident insurance.
NOTE 14PENSION PLANS
The City participates in various pension plans. Total pension expense for the year ended December 31,
2017was $2,979,891.The components of pension expense are noted in the following plan summaries.
There was a significant change in the operations of the Community Center Operations Enterprise Fund
in 2017. As a result, there was a significant negative pension expense allocated to that Fund in 2017.
Public Employees'RetirementAssociation
A.Plan Description
The City participates in the following cost-sharing multiple-employer defined benefit pension plans
administered by PERA. PERA's defined benefit pension plans are established and administered in
accordance with Minnesota Statutes,Chapters 353 and 356. PERA's defined benefit pension plans are
tax qualified plans under Section 401(a) of the Internal Revenue Code.
General Employees Retirement Plan (General Employees Plan (accounted for in the General Employees
Fund))
All full-time and certain part-time employees of the City are covered by the General Employees Plan.
General Employees Plan members belong to the Coordinated Plan. Coordinated Plan members are
covered by Social Security.
Public Employees Police and Fire Plan (Police and Fire Plan (accounted for in the Police and Fire Fund))
The Police and Fire Plan,originally established for police officers and firefighters not covered by a local
relief association,now covers all police officers and firefighters hired since 1980. Effective July 1,1999,
thePolice and Fire Planalso covers police officers and firefighters belonging to a local relief association
that elected to merge with and transfer assets and administration to PERA.
Packet Page Number 142 of 441
F3, Attachment 3
City of Maplewood
Notes to Financial Statements
NOTE 14PENSION PLANS (CONTINUED)
Public Employees'Retirement Association (Continued)
B.Benefits Provided
PERA provides retirement,disability,and death benefits. Benefit provisions are established by state
statute and can only be modifiedby the state legislature.
Benefit increases are provided to benefit recipients each January. Increases are related to the funding
ratio of the plan. Members in plans that are at least 90% funded for two consecutive years are given
2.5% increases. Members in plans that have not exceeded 90% funded,or have fallen below 80%,are
given 1% increases.
The benefit provisions stated in the following paragraphs of this section are current provisions and apply
to active plan participants. Vested,terminated employees who are entitled to benefits but are not
receiving them yet are bound by the provisions in effect at the time they last terminated their public
service.
General Employees PlanBenefits
General Employees Plan benefits are based on a member's highest average salary for any five successive
years of allowable service,age,and years of credit at termination of service. Two methods are used to
compute benefits for PERA's Coordinated Plan members. The retiring member receives the higher of a
step-rate benefit accrual formula (Method 1) or a level accrual formula (Method 2). Under Method 1,the
annuity accrual rate for a Coordinated Plan member is 1.2% of average salary for each of the first ten
years and 1.7% for each remaining year. Under Method 2,the annuity accrual rate is 1.7% for
Coordinated Plan members for each year of service. For members hired prior to July 1,1989,a full
annuity is available when age plus years of service equal 90 and normal retirement age is 65. For
members hired on or after July 1,1989,normal retirement age is the age for unreduced Social Security
benefits capped at 66.
Police and Fire PlanBenefits
Benefits for the Police and Fire Planmembers first hired after June 30,2010,but before July 1,2014,
vest on a prorated basis from 50% after five years up to 100% after ten years of credited service. Benefits
for Police and Fire Planmembers first hired after June 30,2014,vest on a prorated basis from 50% after
ten years up to 100% after twenty years of credited service. The annuity accrual rate is 3% of average
salary for each year of service. For Police and Fire Planwho were first hired prior to July 1,1989,a full
annuity is available when age plus years of service equal at least 90.
Packet Page Number 143 of 441
F3, Attachment 3
City of Maplewood
Notes to Financial Statements
NOTE 14PENSION PLANS (CONTINUED)
Public Employees'Retirement Association (Continued)
C.Contributions
Minnesota StatutesChapter 353 sets the rates for employer and employee contributions. Contribution
rates can only be modified by the state legislature.
General Employees FundContributions
Coordinated Plan members were required to contribute 6.50%of their annual covered salary in calendar
year 2017. The City was required to contribute 7.50% for Coordinated Plan members in calendar year
2017. The City's contributions to the General Employees Fundfor the year ended December 31,2017,
were $481,830. The City's contributions were equal to the required contributions as set by state statute.
Police and Fire FundContributions
Plan members were required to contribute 10.8% of their annual covered salary in calendar year 2017.
The City was required to contribute 16.20% of pay for members in calendar year 2017. The City's
contributions to the Police and Fire Fundfor the year ended December 31,2017,were $1,113,654. The
City's contributions were equal to the required contributions as set by state statute.
D.Pension Costs
General Employees FundPension Costs
At December 31,2017,the City reported a liability of $6,722,283for its proportionate share of the
General Employees Fund's net pension liability. The City's net pension liability reflected a reduction due
to the State of Minnesota's contribution of $6 million to the fund in 2017. The State of Minnesota is
considered a non-employer contributing entity and the State's contribution meets the definition of a
special funding situation. The State of Minnesota's proportionate share of the net pension liability
associated with the City totaled $84,525.The net pension liability was measured as of June 30,2017,
and the total pension liability used to calculate the net pension liability was determined by an actuarial
valuation as of that date. The City's proportion of the net pension liability was based on the City's
contributions received by PERA during the measurement period for employer payroll paid dates from
July 1,2016,through June 30,2017,relative to the total employer contributions received from all of
PERA's participating employers. At June 30,2017,the City's proportion share was 0.1053%,which was
adecrease of 0.0014% from its proportion measured as of June 30,2016.
For the year ended December 31,2017,the City recognized pension expense of $692,362for its
proportionate share of General Employees Plan's pension expense.Included in this amount,the City
recognized an additional $2,441as pension expense (and grant revenue) for its proportionate share of the
State of Minnesota's contribution of $6 million to the General Employees Fund.
Packet Page Number 144 of 441
F3, Attachment 3
City of Maplewood
Notes to Financial Statements
NOTE 14PENSION PLANS (CONTINUED)
Public Employees'Retirement Association (Continued)
D.Pension Costs (Continued)
General Employees Fund Pension Costs (Continued)
At December 31,2017,the City reported its proportionate share of theGeneral Employees Plan's
deferred outflows of resources and deferred inflows of resources related to pensions from the following
sources:
Deferred Deferred
Outflows of Inflows of
ResourcesResources
Differences between expected and actual economic experience$ 221,546$444,047
Changes in actuarial assumptions 1,130,882673,908
Difference between projected and actual investment earnings 75,604 -
Changes in proportion -457,337
Contributions paid to PERA subsequent
to the measurement date 240,915 -
Total$ 1,668,947$1,575,292
$240,915reported as deferred outflows of resources related to pensions resulting from City contributions
subsequent to the measurement date will be recognized as a reduction of the net pension liability in the
year ended December 31,2018. Other amounts reported as deferred outflows and deferred inflows of
resources related to pensions will be recognized in pension expense as follows:
Year EndingPension Expense
December 31,Amount
2018$(3,768)
2019293,471
2020(151,616)
2021(285,347)
$(147,260)
Total
Packet Page Number 145 of 441
F3, Attachment 3
City of Maplewood
Notes to Financial Statements
NOTE 14PENSION PLANS (CONTINUED)
Public Employees'Retirement Association (Continued)
D.Pension Costs (Continued)
Police and Fire FundPension Costs
At December 31,2017,the City reported a liability of $9,012,320for its proportionate share of the
Police and Fire Fund's net pension liability. The net pension liability was measured as of June 30,2017,
and the total pension liability used to calculate the net pension liability was determined by an actuarial
valuation as of that date. The City's proportion of the net pension liability was based on the City's
contributions received by PERA during the measurement period for employer payroll paid dates from
July 1,2016,through June 30,2017,relative to the total employer contributions received from all of
PERA's participating employers.At June 30,2017,the City's proportion was 0.6720% whichwas an
increase of 0.0150% from its proportion measured as of June 30,2016.The City also recognized
$60,480for the year ended December 31,2017,as revenue and an offsetting reduction of the net pension
liabilityfor its proportionate share of the State of Minnesota's on-behalf contributions to the Police and
Fire Fund. Legislation passed in 2013 required the State of Minnesota to begin contributing $9 million to
the Police and Fire Fund each year,starting in fiscal year 2014.
For the year ended December 31,2017,the City recognized pension expense of $2,218,184for its
proportionate share of the Police and Fire Fund's pension expense.
At December 31,2017,the City reported its proportionate share of the Police and Fire Plan's deferred
outflows of resources and deferred inflows of resourcesrelated to pensions from thefollowing sources:
Deferred Deferred
Outflows of Inflows of
ResourcesResources
Differences between expected and actual economic experience$208,838$2,394,588
Changes in actuarial assumptions11,608,53212,881,125
Difference between projected and actual investment earnings78,359-
Changes in proportion555,648159,072
Contributions paid to PERA subsequent
to the measurement date556,827-
Total$13,008,204$15,434,785
Packet Page Number 146 of 441
F3, Attachment 3
City of Maplewood
Notes to Financial Statements
NOTE 14PENSION PLANS (CONTINUED)
Public Employees'Retirement Association (Continued)
D.Pension Costs (Continued)
Police and Fire FundPension Costs (Continued)
$556,827reported as deferred outflows of resources related to pensions resulting from City contributions
subsequent to the measurement date will be recognized as a reduction of the net pension liability in the
year ended December 31,2018. Other amounts reported as deferred outflows and inflows of resources
related to pensions will be recognized in pension expense as follows:
Year EndingPension Expense
December 31,Amount
2018$163,005
2019163,012
2020(172,556)
2021(702,743)
2022(2,434,126)
$(2,983,408)
Total
E.Actuarial Assumptions
The total pension liability in the June 30,2017,actuarial valuation was determined using the entry age
normal actuarial cost method and the following actuarial assumptions:
Inflation2.50%Per year
Active member payroll growth3.25%Per year
Investment rate of return7.50%
Salary increases were based on a service-related table. Mortality rates for active members,retirees,
survivors,and disabilitants were based on RP-2014 tables for all plans for males or females,as
appropriate,withslight adjustments to fit PERA's experience.Cost of living benefit increases for retirees
are assumed to be 1% per year for the General Employees Plan through 2044 and the Police and Fire
Plan through 2064 and then 2.5% thereafter for both plans.
Actuarial assumptions used in the June 30,2017,valuation were based on the results of actuarial
experience studies. The most recent four-year experience study in the General Employees Plan was
completed in 2015. The most recent five-year experience study for Police and Fire Plan was completed
in 2016.
Packet Page Number 147 of 441
F3, Attachment 3
City of Maplewood
Notes to Financial Statements
NOTE 14PENSION PLANS (CONTINUED)
Public Employees'Retirement Association (Continued)
E.Actuarial Assumptions (Continued)
The following changes in actuarial assumptions occurred in 2017:
General Employees Fund
The Combined Service Annuity (CSA) loads were changed from 0.8% for active members and
60% for vested and non-vested deferred members.The revised CSA loads are now 0.0% for
active member liability,15% for vested deferred member liability,and 3% for non-vested
deferred member liability.
The assumed post-retirement benefit increase rate was changed from 1% per year for all years to
1% per year through 2044 and 2.5% per year thereafter.
Police and Fire Fund
Assumed salary increases were changed as recommended in the June 30,2016 experience study.
The net effect is proposed rates that average 0.34% lower than the previous rates.
Assumed rates of retirement were changed,resulting in fewer retirements.
The CSA load was 30% for vested and non-vested deferred members. The CSA has been
changed to 33% for vested members and 2% for non-vested members.
The base mortality table for healthy annuitants was changed from the RP-2000 fully generational
table to theRP-2014 fully generational table (with a base year of 2006),with male rates adjusted
by a factor of 0.96. The mortality improvement scale was changed from Scale AA to Scale MP-
2016. The base mortality table for disabled annuitants was changed from the RP-2000 disabled
mortality table to the mortality tables assumed for healthy retirees.
Assumed termination rates were decreased to 3.0% for the first three years of service. Rates
beyond the select period of three years were adjusted,resulting in more expected terminations
overall.
Assumed percentage of married female members was decreased from 65% to 60%.
Assumed age difference was changed from separate assumptions for male members (wives
assumed to be 3 years younger) and female members (husbands assumed to be 4 years older) to
the assumption that males are 2 years older than females.
The assumed percentage of female members electing Joint and Survivor annuities was increased.
The assumed post-retirement benefit increase rate was changed from 1% for all years to 1% per
year through 2064 and 2.5% thereafter.
Packet Page Number 148 of 441
F3, Attachment 3
City of Maplewood
Notes to Financial Statements
NOTE 14PENSION PLANS (CONTINUED)
Public Employees'Retirement Association (Continued)
E.Actuarial Assumptions (Continued)
The State Board of Investment,which manages the investments of PERA,prepares an analysis of the
reasonableness on a regular basis of the long-term expected rate of return using a building-block method
in which best-estimate ranges of expected future rates of return are developed for each major asset class.
These ranges are combined to produce an expected long-term rate of return by weighting the expected
future rates of return by the target asset allocation percentages.The target allocation and best estimates
of geometric real rates of return for each major asset class are summarized in the following table:
Long-Term
Expected Real
Asset ClassTarget AllocationRate of Return
Domestic stocks39%5.10%
International stocks195.30
Bonds200.75
Alternative assets205.90
Cash20.00
Total100%
F.Discount Rate
The discount rate used to measure the total pension liability in 2017was 7.5%. The projection of cash
flows used to determine the discount rate assumed that contributions from Plan members and employers
will be made at rates set in Minnesota Statutes. Based on those assumptions,the fiduciary net position of
the General Employees Fund and the Police and Fire Fund was projected to be available to make all
projected future benefit payments of current Plan members. Therefore,the long-term expected rate of
return on pension plan investments was applied to all periods of projected benefit payments to determine
the total pension liability.
Packet Page Number 149 of 441
F3, Attachment 3
City of Maplewood
Notes to Financial Statements
NOTE 14PENSION PLANS (CONTINUED)
Public Employees'Retirement Association (Continued)
G.Pension Liability Sensitivity
The following table presents the City's proportionate share of the net pension liability for all plans it
participates in,calculated using the discount rate disclosed in the preceding paragraph,as well as what
the City's proportionate share of the net pension liability would be if it were calculated using a discount
rate 1 percentage point lower or 1 percentage point higher than the current discount rate:
1% Decrease in 1% Increase in
Discount Rate Discount Rate Discount Rate
(6.5%)(7.5%)(8.5%)
City's proportionate share of
the General Employees Fund
net pension liability$10,426,760$6,722,283$3,689,495
1% Decrease in 1% Increase in
Discount Rate Discount Rate Discount Rate
(6.5%)(7.5%)(8.5%)
City's proportionate share of
the Police and Fire Fund
net pension liability$17,086,729$9,012,320$2,456,859
H.Pension Plan Fiduciary Net Position
Detailed information about each pension plan's fiduciary net positionis available in a separately-issued
PERA financial report that includes financial statements and required supplementary information. That
report may be obtained on the Internet at www.mnpera.org.
Deferred Compensation
The majority of City employees during 2017received supplemental pension benefits,which consist of
City contributions to a deferred compensation plan. The City's contribution rates during 2017were 6%
of regular gross pay for the City Manager,3% to 4% of regular gross pay for supervisory employees and
$110 to $200 per month for all other employees. The cost of these supplemental pension benefits in 2017
was $278,971.
Defined Benefit Pension Plan Volunteer Fire Fighter's Relief Association
A.Plan Description
TheMaplewoodFirefighter'sReliefAssociationistheadministratorofasingleemployerdefinedbenefit
pensionplanestablishedtoprovidebenefitsformembersoftheMaplewood FireDepartment per
Minnesota State Statutes.
Packet Page Number 150 of 441
F3, Attachment 3
City of Maplewood
Notes to Financial Statements
NOTE 14PENSION PLANS (CONTINUED)
Defined Benefit Pension Plan Volunteer Fire Fighter's Relief Association (Continued)
A.Plan Description(Continued)
The Association issues a publicly available financial report that includes financial statements and
required supplementary information. That report may be obtained by writing to City of Maplewood
Firefighter'sRelief Association,1955 Clarence Street,Maplewood,MN 55109 or by calling (651) 249-
2800.
B.Benefits Provided
Volunteer firefighters of the City are members of the Maplewood Firefighter's Relief Association. Full
retirementbenefitsarepayabletomemberswhohavereachedage50andhavecompleted20yearsof
serviceforlumpsumservicepension.Partialbenefits arepayabletomemberswhohavereached50and
havecompletedtenyearsofservice.Disabilitybenefitsandwidowandchildren'ssurvivorbenefitsare
alsopayabletomembersortheirbeneficiariesbased uponrequirementssetforthinthebylaws.
Thesebenefitprovisionsandallother requirements areconsistentwithenablingstatestatutes.
C.EmployeesCoveredbyBenefitTerms
At December 31,2016,the following employees were covered by the benefit terms:
Inactive members or beneficiaries currently receiving benefits-
Inactive members entitled to but not yet receiving benefits20
Active members22
Total42
D.Contributions
Minnesota StatutesChapter 424A.092 specifies minimum support rates required on an annual basis. The
minimum support rates from the municipality and from State aids are determined as the amount required
to meet the normal cost plus amortizing any existing prior service costs over a ten-year period. The
City's obligation is the financial requirement for the year less state aids. Any additional payments by the
City shall be used to amortize the unfunded liability of the relief association. The Association is
comprised of volunteers: therefore,there are no payroll expenditures (i.e. there are no covered payroll
percentage calculations). During the year,the City recognized as revenue and as an expenditure an on-
behalf payment of $228,039made by the State of Minnesota for the Relief Association.
E.NetPensionLiability
The City's net pension liability was measured as of December 31,2016,and the total pension liability
used to calculate the net pension liability was determined by an actuarial valuation as of that date.
Packet Page Number 151 of 441
F3, Attachment 3
City of Maplewood
Notes to Financial Statements
NOTE 14PENSION PLANS (CONTINUED)
Defined Benefit Pension Plan Volunteer Fire Fighter's Relief Association(Continued)
E.NetPensionLiability(Continued)
Actuarialassumptions
The total pension liability in the December 31,2016,actuarial valuation was determined using the
following actuarial assumptions,applied to all periods included in the measurement:
Inflation6.5%
Salary increase2.5%, average, including inflation
Investment rate of return6.5%, net of pensions plan investment expense:
including inflation
The value of death benefits is similar to the value of the retirement pension. Because of low retirement
ages,the plan assumes no pre-retirement mortality. Post-retirement mortality does not apply as the
benefit structure and form of payment do not reflect lifetime benefits.
The long-term return on assets has been set based on the plan's target investment allocation along with
long-term return expectations by asset class. When there is sufficient historical evidence of market
outperformance,historical average returns may be considered. Best estimates of arithmetic real rates of
return for each major asset class included in the pension plan's target asset allocation as of the
measurement date are summarized inthe following table.
Long-Term Expected
Asset ClassTarget AllocationReal Rate of Return
Cash 6.00% 2.25%
Fixed income17.003.30
Equities77.007.50
Other 0.000.00
Total100.00%
Packet Page Number 152 of 441
F3, Attachment 3
City of Maplewood
Notes to Financial Statements
NOTE 14PENSION PLANS (CONTINUED)
Defined Benefit Pension Plan Volunteer Fire Fighter's Relief Association (Continued)
E.NetPensionLiability(Continued)
Discountrate
The discount rate used to measure the total pension liability was 6.50%. Assets were projected using
expected benefit payments and expected asset returns. Expected benefit payments by year were
discounted using the expected asset return assumption for years in which the assets were sufficient to
pay all benefit payments. Any remaining benefit payments after the trust fund is exhausted are
discounted at the municipal bond rate. The equivalent single rate is the discount rate.
F.Changes in the Net Pension Liability
Increase (Decrease)
Total Plan FiduciaryNet
PensionNet Pension
Liability PositionLiability
(a) (b)(a) - (b)
Balances at January 1, 2016$3,375,295$4,228,444$(853,149)
Changes for the year
Service cost126,202-126,202
Interest216,276-216,276
Differences between expected and actual
experience---
Municipal contributions---
State contributions-234,347(234,347)
Projected investment return-269,715(269,715)
Gain or loss(510,229)121,161(631,390)
Benefit payments, including refunds of
employee contributions(348,360)(348,360)-
Administrative expense-(43,946)43,946
Other changes---
-
Net changes(516,111)232,917(749,028)
Balances at December 31, 2016$ 2,859,184$4,461,361$(1,602,177)
Packet Page Number 153 of 441
F3, Attachment 3
City of Maplewood
Notes to Financial Statements
NOTE 14PENSION PLANS (CONTINUED)
Defined Benefit Pension Plan Volunteer Fire Fighter's Relief Association (Continued)
F.Changes in the Net Pension Liability (Continued)
Sensitivityofthenetpensionliabilitytochangesinthediscountrate. The following presents the net
pension liability of the City,calculated using the discount rate of 6.50%,as well as what the City's net
pension liability would be if it were calculated using a discount rate that is 1-percentage-point lower
(5.50%) or 1-percentage-point higher (7.50%) than the current rate:
1%Current1%
DecreaseDiscountIncrease
(5.5%)Rate (6.5%)(7.5%)
Relief's net pension liability (asset)$(1,494,595)$(1,602,177)$(1,703,483)
Pensionplanfiduciarynetposition. Detailed information about the pension plan's fiduciary net position
is available in the separately issued relief association financial report.
G.PensionExpenseandDeferredOutflowsofResourcesandDeferredInflowsofResources
RelatedtoPensions
Forthe year ended December 31,2017,the City recognized pension expense of $(209,626).At
December 31,2017,the City reported deferred outflows of resources and deferred inflows of resources
related to pensions from the following sources:
Deferred Deferred
Outflows ofInflows of
ResourcesResources
Differences between expected and actual experience$ -$ 408,183
Changes of assumptions - -
Net difference between projected and actual earnings on
pension plan investments 20,873 -
Contributions subsequent to the measurement date 228,039 -
Total$ 248,912$ 408,183
Packet Page Number 154 of 441
F3, Attachment 3
City of Maplewood
Notes to Financial Statements
NOTE 14PENSION PLANS (CONTINUED)
Defined Benefit Pension Plan Volunteer Fire Fighter's Relief Association (Continued)
G.PensionExpenseandDeferredOutflowsofResourcesandDeferredInflowsofResources
RelatedtoPensions(Continued)
$228,039reported as deferred inflows of resources related to pensions resulting from contributions
subsequent to the measurement date will be recognized as a reduction of the net pension liability in the
year ended December 31,2017. Other amounts reported as deferred outflows of resources and deferred
inflows of resources related to pensions will be recognized in pension expense as follows:
Year Ending Pension Expense
Amount
December 31,
2018$ (94,293)
2019 (94,293)
2020 (72,449)
2021 (126,275)
Total$ (387,310)
H.PayabletothePensionPlan
At December 31,2017,the City reported a payable of $0for the outstanding amount of contributions to
the pension plan required for the year ended December 31,2017.
NOTE 15POST EMPLOYMENT HEALTH CARE PLAN
A.Plan Description
The City's defined benefit OPEB planprovides a single-employer defined benefit health care plan to
eligible retirees. The plan offers medical and dental coverage. Medical coverage is administered by
Medica. Dental coverage is administered by Delta Dental.It istheCity's policy to periodically review its
medical and dental coverage and to obtain requests for proposals in order to provide the most favorable
benefits and premiums for Cityemployees and retirees.No assets are acclimated in a trust.
B.Benefits Provided
The City is required by State Statute to allow retirees to continue participation in the City's group health
insurance plan if the individual terminates service with the City through service retirement or disability
retirement.Eligibility for benefits is the earlier of age 50 and 3 years of service for firefighter and police,
age 55 and 3 years of service for other activities,or age 65.
All health care coverage is provided through the City's group health insurance plans.The retiree is
required to pay 100% of their premium cost for the City-sponsored group health insurance plan in which
they participate.The premium is a blended rate determinedon the entire active and retiree population.
Packet Page Number 155 of 441
F3, Attachment 3
City of Maplewood
Notes to Financial Statements
NOTE 15POST EMPLOYMENT HEALTH CARE PLAN(CONTINUED)
B.Benefits Provided(Continued)
Since the projected claims costs for retirees exceed the blended premium paid by retirees,the retirees are
receiving an implicit rate subsidy (benefit).The coverage levels are the same as those afforded to active
employees.Upon a retiree reaching age 65 years of age,Medicare becomes the primary insurer and the
City's plan becomes secondary.
C.Contributions
Retirees contribute to the health care plan at the same rate as City employees. This results in the retirees
receiving an implicit rate subsidy. Contribution requirements are established by the City,based on the
contract terms with Medica and Delta Dental. The required contributions are based on projected pay-as-
you-go financing requirements. For the year 2017,the City contributed $0to the plan.
D.Members
As of December 31,2017,thefollowing were covered by the benefit terms:
Inactive employees or beneficiaries currently receiving benefits5
Active employees149
Total154
E.Actuarial Assumptions
The total OPEB liability was determined by an actuarial valuation as of December 31,2017,using the
following actuarial assumptions,applied to all periods included in the measurement,unless otherwise
specified:
Key Methods and Assumptions Used in Valuation of Total OPEB Liability
Salary increases3.00%, including inflation
Inflation2.50%
Healthcare cost trend increases6.5% initially, in 2017 grading to 5.00%
over 6 years
Mortality assumption
RP-2014 adjusted to 2006 White Collar
Mortality Tables with MP-2016 Generational
Improvement Scale (with Blue Collar
Adjustment for Police and Fire Personnel)
Packet Page Number 156 of 441
F3, Attachment 3
City of Maplewood
Notes to Financial Statements
NOTE 15POST EMPLOYMENT HEALTH CARE PLAN (CONTINUED)
E.Actuarial Assumptions(Continued)
The actuarial assumptions used in the December 31,2017valuation were based on the results of an
actuarial experience study for the period January 1,2016December 31,2016.
The discount rate used to measure the total OPEBliability was 3.8% basedon the estimated yield of 20-
Year-AA-rated municipal bonds.
F.TotalOther Post Employment BenefitsLiability
The City'stotal OPEBliability of $2,155,896was measured as of January 1,2017,and was determined
by an actuarial valuation as of that date.
Changes in the total OPEB liability are as follows:
Total
OPEB
Liability
Balances at January 1, 2017$2,036,516
Changes for the year
Service cost 1 43,525
Interest 8 0,865
Differences between expected and actual -
economic experience -
Employer contributions -
Net investment income -
Benefit payments (105,010)
Administrative expense -
Other charges -
Net changes 1 19,380
Balances at December 31, 2017$ 2 ,155,896
Changes of assumptions and other inputs reflect a change in the discountrate from 4.0% in 2016to 3.8%
in 2017.
Packet Page Number 157 of 441
F3, Attachment 3
City of Maplewood
Notes to Financial Statements
NOTE 15POST EMPLOYMENT HEALTH CARE PLAN (CONTINUED)
G.OPEB Liability Sensitivity
The following presents theCity'stotal OPEBliability calculated using the discount rate of 3.8% aswell
as the liability measured using 1percentagelower and 1percentagehigherthan the current discount rate.
Total OPEB Liability/(Asset)
1% decreaseCurrent1% increase
(2.8%)(3.8%)(4.8%)
$2,367,974$2,155,896$1,962,066
The following presents the total OPEB liability of the City,as well as what the City'stotalOPEB
liability would be if it were calculated using healthcare cost trend rates that are 1percentagelower and 1
percentagehigher than the current healthcare cost trend rates.
Total OPEB Liability/(Asset)
1% decreaseCurrent1% increase
(5.5% decreasing (6.5% decreasing (7.5% decreasing
to 4.0%)to 5.0%)to 6.0%)
$ 1,887,829$2,155,896$2,476,156
H.OPEBExpenseandDeferredOutflowsofResourcesandDeferredInflowsofResources
RelatedtoOPEB
For the year ended December 31,2017,the City recognized OPEB expense of $60,660. At
December 31,2017,theCityreported deferred outflows of resources and deferred inflows of resources
related to OPEB from the following sources:
Deferred Deferred
Outflows ofInflows of
ResourcesResources
Employer contributions made after the
measurement date$ 47,549$ -
Packet Page Number 158 of 441
F3, Attachment 3
City of Maplewood
Notes to Financial Statements
NOTE 15POST EMPLOYMENT HEALTH CARE PLAN (CONTINUED)
H.OPEBExpenseandDeferredOutflowsofResourcesandDeferredInflowsofResources
RelatedtoOPEB(Continued)
Amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB
will be recognized in OPEBexpense as follows:
Year Ending
December 31, Total
2018$ 47,549
NOTE 16CONTRACT COMMITMENTS
The City has entered into numerous construction contracts with outstanding commitments of $221,568
as of December 31,2017.
NOTE 17CONTINGENCIES
A.Litigation
The City is a defendant in various lawsuits. The likelihood of loss is unknown,however,losses up to
$1,000,000 willbe covered by the City's insurance carrier,less a $50,000 deductible.The resolution of
these matters should not have a material adverse effect on the financial condition of the City.
B.Federal and State Funds
The City receives financial assistance from federal and state governmental agencies in the form of
grants.The disbursement of funds received under these programs generally requires compliance with the
terms and conditions specified in the grant agreements and is subject to audit by the grantor agencies.
Any disallowed claims resulting from such audits could become a liability of the applicable fund.
However,in the opinion of management,any such disallowed claims will not have a material effect on
any of the financial statements of the individualfund types included herein or on the overall financial
position of the City at December 31,2017.
C.Tax Increment Districts
The City's tax increment districts are subject to review by the State of Minnesota Office of the State
Auditor (OSA). Any disallowed claims or misuse of tax increments could become a liability of the
applicable fund. Management has indicated that they are not aware of any instances of noncompliance
which would have a material effect on the financial statements.
Packet Page Number 159 of 441
F3, Attachment 3
City of Maplewood
Notes to Financial Statements
NOTE 18COMMERCIAL DEVELOPMENT REVENUE NOTES/BONDS
From time to time,the City has issued Commercial Development Revenue Notes/Bonds in accordance
with the Minnesota Municipal Industrial Development Act.These obligationsare issued to provide
financial assistance to private-sector entities for the acquisition and construction of industrial and
commercial facilities deemed to be in the public interest.The obligations are secured by the property
financed and are payable solely from payments received on the underlying mortgage loans.Upon
repayment of the obligations,ownership of the acquired facilities transfers to the private-sector entity
served by the debt issuance.Neither the City,the State nor any political subdivision is obligated in any
manner for repayment of the obligations.Accordingly,the bonds are not reported as liabilities in the
accompanying financial statements.
There were 17series of notes/bonds outstanding,with an aggregate principal amount payable of
$65,101,508onDecember 31,2017.
NOTE 19DEFERRED AD VALOREM TAX LEVIES -BONDED DEBT
General obligation bond issues sold by the City are financed by ad valorem tax levies and special
assessment bond issues inaddition to special assessments levied against the benefiting properties. When
a bond issue to be financed partially or completely by ad valorem tax levies is sold,specific annual
amounts of such tax levies are stated in the bond resolution and the County Auditor is notified and
instructed to levy these taxes over the appropriate years. The future tax levies are subject to cancellation
when and if the City has provided alternative sources of financing. The City Council is required to levy
any additional taxes found necessary for full payment of principal and interest.
These future scheduled tax levies are not shown as assets in the accompanying financial statements at
December 31,2017.
NOTE 20CHANGE IN ACCOUNTING PRINCIPLE
For the year ended December 31, 2017, the City implemented GASB Statement No. 74 Financial
Reporting for Postemployment Benefit Plansand GASB Statement No. 75 AccountingandFinancial
Reporting for Postemployment BenefitsOther than Pensions. This resulted in an adjustment to the
beginning net position on the Statement of Activities of $594,105 to adjustthe beginning net OPEB
liability. This also resulted in an adjustment to the beginning net positionin the proprietary funds in the
amount of $45,679.
Packet Page Number 160 of 441
F3, Attachment 3
City of Maplewood
Notes to Financial Statements
NOTE 21NEW STANDARDS ISSUED BUT NOT YET IMPLEMENTED
GASB Statement No. 83,Certain Asset Retirement Obligations establishes criteria for determining the
timing and pattern of recognition of a liability and a corresponding deferred outflow of resources for
Asset Retirement Obligations (AROs). This Statement requires that recognition occur when the liability
is both incurred and reasonably estimable. The determination of when the liability is incurred should be
based on the occurrence of external laws,regulations,contracts,or court judgments,together with the
occurrence of an internal event that obligates a government to perform asset retirement activities. Laws
and regulations may require governments to take specific actions to retire certain tangible capital assets
at the end of the useful lives of those capital assets,such as decommissioning nuclear reactors and
dismantling and removing sewage treatment plants. Other obligations to retire tangible capital assets
may arise from contracts or court judgments. Internal obligating events include the occurrence of
contamination,placing into operation a tangible capital asset that is required to be retired,abandoning a
tangible capital assetbefore it is placed into operation,or acquiring a tangible capital asset that has an
existing ARO. This Statement will be effective for the year ending December 31,2019.
GASB Statement No. 84,Fiduciary Activities establishes criteria for identifying fiduciary activities of all
state and local governments. The focus of the criteria generally is on (1) whether a government is
controlling the assets of the fiduciary activity and (2) the beneficiaries with whom a fiduciary
relationship exists. Separate criteria are included to identify fiduciary component units and
postemployment benefit arrangements that are fiduciary activities. This Statement will be effective for
the year ending December 31,2019.
GASB Statement No. 84, Fiduciary Activities establishescriteria for identifying fiduciary activities of all
state and local governments. The focus of the criteria generally is on (1) whether a government is
controlling the assets of the fiduciary activity and (2) the beneficiaries with whom a fiduciary
relationship exists. Separate criteria are included to identify fiduciary component units and
postemployment benefit arrangements that are fiduciary activities. This statement will be effective for
the year ending December 31, 2019.
GASB Statement No. 85,Omnibus 2017 addresses practice issues that have been identified during
implementation and application of certain GASB Statements,including issues related to blending
component units,goodwill,fair value measurement and application,and post employment benefits. This
Statement will be effective for the year ending December 31,2018.
GASB Statement No. 86, Certain Debt Extinguishment Issues improves consistency in accounting and
financial reporting for in-substance defeasance of debt by providing guidance for transactions in which
cash and other monetary assets acquired with only existing resources are placed in an irrevocable trust
for the sole purpose of extinguishing debt. This statement also improves accounting and financial
reporting for prepaid insurance on debt that is extinguished and notes to the financial statements for debt
that is defeased in substance. This statement will be effective for the year ending December 31, 2018.
Packet Page Number 161 of 441
F3, Attachment 3
City of Maplewood
Notes to Financial Statements
NOTE 21NEW STANDARDS ISSUED BUT NOT YET IMPLEMENTED (CONTINUED)
GASB Statement No. 87,Leases establishes a single model for lease accounting based on the
foundational principle that leases are financings of the right to use an underlying asset. Under this
Statement,a lesseeis required to recognize a lease liability and an intangible right-to-use lease asset,and
a lessor is required to recognize a lease receivable and a deferred inflow of resources,thereby enhancing
the relevance and consistency of information about governments'leasing activities. This Statement will
be effective for the year ending December 31,2020.
Packet Page Number 162 of 441
F3, Attachment 3
(THIS PAGE LEFT BLANK INTENTIONALLY)
Packet Page Number 163 of 441
F3, Attachment 3
REQUIRED SUPPLEMENTARY INFORMATION
Packet Page Number 164 of 441
F3, Attachment 3
City of Maplewood
Schedule of Revenues, Expenditures, and
Changes in Fund Balances -
Budget and Actual - General Fund
Year Ended December 31, 2017
Budgeted Amounts
Variance with
Actual
Final Budget -
Amounts
OriginalFinalOver (Under)
Revenues
General property taxes$14,479,080$14,479,080$ 14,272,208$ (206,872)
Miscellaneous Taxes5,0005,00017,63712,637
Licenses and permits1,238,6001,290,6001,792,168501,568
Intergovernmental946,500946,500963,40316,903
Special assessments1,2001,2004,2713,071
Charges for services1,039,3001,039,3001,307,400268,100
Fines and forfeits225,000225,000189,861(35,139)
Investment income135,000135,00033,686(101,314)
Miscellaneous
Contributions and donations--5,1005,100
Rent1,0001,0001,720720
Other87,80087,800185,69897,898
Total revenues18,158,48018,210,48018,773,152562,672
Expenditures
Current
Citizen services1,277,2401,148,7401,077,951(70,789)
Environmental and economic development1,178,4601,178,4601,272,50494,044
Executive1,169,1801,205,8421,206,564722
Finance679,000679,000647,189(31,811)
Fire2,040,9002,086,8162,009,977(76,839)
Legislative162,180180,680162,932(17,748)
Parks and recreation459,570459,570478,55018,980
Police9,079,5809,087,2018,790,265(296,936)
Public works3,847,9203,900,1803,719,605(180,575)
Capital outlay
Parks and recreation--957957
Public works--1,9781,978
Total expenditures19,894,03019,926,48919,368,472(558,017)
Excess of revenues over
(under) expenditures
(1,735,550)(1,716,009)(595,320)1,120,689
Other Financing Sources (Uses)
Transfers in1,738,5501,600,7931,453,664(147,129)
Transfers out(28,000)(40,551)(35,469)5,082
Proceeds from sale of capital asset25,00025,00022,601(2,399)
Total other financing sources (uses)1,735,5501,585,2421,440,796(144,446)
Net change in fund balances$ -$ (130,767)845,476$ 976,243
Fund Balances
Beginning of year7,604,070
End of year$ 8,449,546
NOTE TO RSI - Budgets
The General Fund and Special Revenue Fund budgets are legally adopted on a basis consistent with accounting
principles generally accepted in the United States of America. The legal level of budgetary control is at the department
level for all funds.94
Packet Page Number 165 of 441
F3, Attachment 3
City of Maplewood
Schedule of Changes in Net OPEB Liability
and Related Ratios
December 31, 2017
Total OPEB Liability
Service cost$143,525
Interest 80,865
Differenced between expected and actual experience -
Changes of assumptions -
Changes of benefit terms -
Benefit payments(105,010)
Other changes -
Net change in total OPEB liability119,380
Beginning of year2,036,516
End of Year$2,155,896
Covered-employee payroll$11,439,056
Net OPEB liability as a percentage of covered-employee payroll18.85%
Note: Schedule is intended to show ten year trend. Additional years will be reported as they become available.
95
Packet Page Number 166 of 441
F3, Attachment 3
City of Maplewood
Schedule of Employer Contributions - OPEB
December 31, 2017
Actuarially determined contribution$ -
Contributions in relation to the actuarially determined contribution-
Contribution deficiency (excess)$ -
$ 11,439,056
Covered-employee payroll
Contributions as a percentage of covered-employee payroll0.00%
Note: Schedule is intended to show ten year trend. Additional years will be reported as they become available.
96
Packet Page Number 167 of 441
F3, Attachment 3
City of Maplewood
Schedule of City's Proportionate Share
of Net Pension Liability
General Employees Retirement Fund
Last Ten Years
City's
Proportionate
Share of the Net
State's Pension Liability City's
City's City's Proportionate and the State's Proportionate
Proportionate Proportionate Share (Amount) Proportionate Share of the Net Plan Fiduciary
Share Share (Amount) of the Net Share of the Net Pension Liability Net Position as a
(Percentage) of of the Net Pension Liability Pension Liability (Asset) as a Percentage of the
City's Covered
For Fiscal Year the Net Pension Pension Liability Associated with Associated with Percentage of its Total Pension
Payroll
Ended June 30,Liability (Asset)(Asset) the Citythe CityCovered Payroll Liability
20150.1134%$ 5,876,977$ -$ 5,876,977$ 6,552,18789.69%78.19%
20160.1067%8,663,511113,1158,776,6266,618,947130.89%68.91%
20170.1053%6,722,28384,5256,806,8086,783,50799.10%75.90%
Note: Schedule is intended to show ten year trend. Additional years will be reported as they become available.
Schedule of City's Proportionate Share
of Net Pension Liability
Public Employees Police and Fire Retirement Fund
Last Ten Years
City's
Proportionate
City's Share of the Net Plan Fiduciary
City's Proportion Proportionate Pension Liability Net Position as a
of the Net Share of the Net (Asset) as a Percentage of the
For Fiscal Year Pension Liability Pension Liability City's Covered Percentage of its Total Pension
Ended June 30,(Asset)(Asset) PayrollCovered Payroll Liability
20150.6780%$ 7,703,667$ 6,041,580127.51%86.61%
20160.6570%26,366,5536,329,895416.54%63.88%
20170.6720%9,012,3206,902,148130.57%85.43%
Note: Schedule is intended to show ten year trend. Additional years will be reported as they become available.
97
Packet Page Number 168 of 441
F3, Attachment 3
City of Maplewood
Schedule of City Contributions
General Employees Retirement Fund
Last Ten Years
Contributions in
Relation to the
Fiscal Year Statutorily Statutorily Contribution Contributions as a
Ending Required Required Deficiency City's Covered Percentage of
December 31,ContributionContributions(Excess)PayrollCovered Payroll
2015$491,414$491,414$-$6,552,1877.5%
2016504,776504,776-6,730,3477.5%
2017481,830481,830-6,424,4007.5%
Note: Schedule is intended to show ten year trend. Additional years will be reported as they become available.
Schedule of City Contributions
Public Employees Police and Fire Retirement Fund
Last Ten Years
Contributions in
Relation to the
Fiscal Year Statutorily Statutorily Contribution Contributions as a
Ending Required Required Deficiency City's Covered Percentage of
December 31, ContributionContributions(Excess)PayrollCovered Payroll
2015$978,736$978,736$-$6,041,58016.2%
20161,051,8461,051,846-6,492,87716.2%
20171,113,6541,113,654-6,874,40716.2%
Note: Schedule is intended to show ten year trend. Additional years will be reported as they become available.
98
Packet Page Number 169 of 441
F3, Attachment 3
City of Maplewood
Schedule of Changes in Net Pension Liability
and Related Ratios - Fire Relief Association
201420152016
Total Pension Liability (TPL)
Service cost$ 127,929$ 131,127$ 126,202
Interest232,216212,166216,276
Differenced between expected and actual experience---
Changes of assumptions---
Changes of benefit terms---
Gain or Loss--(510,229)
Benefit payments, including refunds or member contributions(825,770)(464,179)(348,360)
Net change in total pension liability(465,625)(120,886)(516,111)
Beginning of year 3,961,8063,496,1813,375,295
End of year$ 3,496,181$ 3,375,295$ 2,859,184
Plan fiduciary net position (FNP)
Contributions - employer$ 221,330$ 232,016$ 234,347
Contributions - employee---
Net investment income285,807282,521269,715
Gain or Loss--121,161
Benefit payments, including refunds of member contributions(825,770)(464,179)(348,360)
Administrative expense(23,928)(30,646)(43,946)
Other109,236(269,155)-
Net change in plan fiduciary net position(233,325)(249,443)232,917
Beginning of year4,711,2124,477,8874,228,444
End of year$ 4,477,887$ 4,228,444$ 4,461,361
Net Pension Liability (NPL)$ (981,706)$ (853,149)$(1,602,177)
Plan fiduciary net position as a percentage of the total
pension liability128%125%156%
Covered employee payrolln/an/an/a
Net pension liability as a percentage of covered payrolln/an/an/a
The City implemented the Provisions of Governmental Accounting Standards Board Statement No.
68 for the year ended December 31, 2015. The schedules within the Required Supplementary
Information section required a 10 year presentation, but does not require retroactive reporting.
Information prior to 2014 is not available.
99
Packet Page Number 170 of 441
F3, Attachment 3
City of Maplewood
Schedule of Employer Contributions
and Non-Employer Contributing
Entities - Fire Relief Association
201420152016
Employer
Statutorily determined contribution (SDC)$ -$ -$ -
Contribution in relation to the SDC---
Contribution deficiency (excess)$ -$ -$ -
Non-employer
2% aid$ (221,330)$ (232,016)$ (234,347)
Covered employee payrolln/an/an/a
Contributions as a percentage of covered employee payrolln/an/an/a
The City implemented the Provisions of Governmental Accounting Standards Board Statement No. 68 for the year
ended December 31, 2015. The schedules within the Required Supplementary Information section required a ten year
presentation, but does not require retroactive reporting. Information prior to 2014 is not available.
100
Packet Page Number 171 of 441
F3, Attachment 3
City of Maplewood
Notes to Required Supplementary Information
GENERAL EMPLOYEES FUND
2017 Changes
Changes in Actuarial Assumptions
The CSA loads were changed from 0.8% for active members and 60% for vested and non-vested
deferred members. The revised CSA loads are now 0.0% for active member liability,15% for
vested deferred member liability and 3% for non-vested deferred member liability.
The assumed post-retirement benefit increase rate was changed from 1.0% per year for all years
to 1.0% per year through 2044 and 2.5% per year thereafter.
2016 Changes
Changes in Actuarial Assumptions
The assumed post-retirement benefit increase rate was changed from 1.0% per year through 2035
and 2.5% per year thereafter to 1.0% per year for all future years.
The assumed investment return was changed from 7.9% to 7.5%. The single discount rate was
changed from 7.9% to 7.5%.
Other assumptions were changed pursuant to the experience study dated June 30,2015. The
assumed future salary increases,payroll growth,the inflation were decreased by 0.25% to 3.25%
for payroll growth and 2.50% for inflation.
2015 Changes
Changes in Plan Provisions
On January 1,2015,the Minneapolis Employees Retirement Fund was merged into the General
Employees Fund,which increased the total pension liability by $1.1 billion and increased the
fiduciary plan net position by $892 million. Upon consolidation,state and employer
contributions were revised.
Changes in Actuarial Assumptions
The assumed post-retirement benefit increase rate was changed from 1.0% per year through 2030
and 2.5% per year thereafter to 1.0% per year through 2035 and 2.5% per year thereafter.
POLICE AND FIRE FUND
2017 Changes
Changes in Actuarial Assumptions
Assumed salary increases were changed as recommended in the June 30,2016 experience study.
The net effect is proposed rates that average 0.34% lower than the previous rates.
Assumed rates of retirement were changed,resulting in fewer retirements.
The CSA load was 30% for vested and non-vested deferred members. The CSA has been
changed to 33% for vested members and 2% for non-vested members.
Packet Page Number 172 of 441
F3, Attachment 3
City of Maplewood
Notes to Required Supplementary Information
POLICE AND FIRE FUND(CONTINUED)
2017 Changes(Continued)
Changes in Actuarial Assumptions(Continued)
The base mortality table for healthy annuitants was changed from the RP-2000 fully generational
table to the RP-2014 fully generational table (with a base year of 2006),with male rates adjusted
by a factor of 0.96. The mortality improvement scale was changed from Scale AA to Scale MP-
2016. The base mortality table for disabled annuitants was changed from the RP-2000 disabled
mortality table to the mortality tables assumed for healthy retirees.
Assumed termination rates were decreased to 3% for the first three years of service. Rates beyond
the select period of three years were adjusted,resulting in more expected terminations overall.
Assumed percentage of married female members was decreased from 65% to 60%.
Assumed age difference was changed from separate assumptions for male members (wives
assumed to be three years younger) and female members (husbands assumed to be four years
older) to the assumption that males are two years older than females.
The assumed percentage of female members electing Joint and Survivor annuities was increased.
The assumed post-retirement benefit increase rate waschanged from 1% for all years to 1% per
year through 2064 and 2.5% thereafter.
Changes in Actuarial Assumptions
The assumed post-retirement benefit increase rate was changed from 1.0% per year through 2037
and 2.5% thereafter to 1.0% per year for all future years.
The assumed investment return was changed from 7.9% to 7.5%. The single discount rate
changed from 7.9% to 5.6%.
The assumed future salary increases,payroll growth,and inflation were decreased by 0.25% to
3.25% for payroll growth and 2.50% forinflation.
2015 Changes
Changes in Plan Provisions
The post-retirement benefit increase to be paid after attainment of the 90% funding threshold was
changed,from inflation up to 2.5%,to a fixed rate of 2.5%.
Changes in Actuarial Assumptions
The assumed post-retirement benefit increase rate was changed from 1.0% per year through 2030
and 2.5% per year thereafter to 1.0% per year through 2037 and 2.5% per year thereafter.
Packet Page Number 173 of 441
F3, Attachment 3
SUPPLEMENTARY INFORMATION
Packet Page Number 174 of 441
F3, Attachment 3
(THIS PAGE LEFT BLANK INTENTIONALLY)
Packet Page Number 175 of 441
F3, Attachment 3
City of Maplewood
Nonmajor Governmental Funds
Special Revenue Funds
Special Revenue Funds are used to account for the proceeds of specific revenue sources that are legally
restricted or committed to expenditures for specified purposes.
Debt Services Funds
The Debt Service Funds are used to account for the accumulation of resources for,and payment of,
interest,principal,and related costs on long term debt.
Capital Project Funds
The Capital Project Funds account for financial resources to be used for the acquisition or construction
of major capital facilities (other than those financed by proprietary funds).
Packet Page Number 176 of 441
F3, Attachment 3
City of Maplewood
Combining Balance Sheet -
Nonmajor Governmental Funds
December 31, 2017
Total Nonmajor
Special Governmental
RevenueCapital ProjectsFunds
Assets
Cash and investments$ 201,808$ 5,545,639$ 5,747,447
Accrued interest receivable2817,8278,108
Due from other governments7,69046,47254,162
Accounts receivable203,327173,001376,328
Due from other funds406,1643,049,3363,455,500
Property taxes receivable
Delinquent3,3094,5847,893
Due from Ramsey County3,751105,432109,183
Special assessments receivable
Delinquent-(2,915)(2,915)
Due from Ramsey County-1,9351,935
Land held for resale379,930-379,930
Total assets$ 1,206,260$ 8,931,311$ 10,137,571
Liabilities
Due to other funds$ 406,164$ 615,708$ 1,021,872
Accounts payable40,145601,918642,063
Due to other governments3,2015,2558,456
Contracts payable-31,94431,944
Deposits payable-6,1006,100
Salaries and benefits payable6,137-6,137
Advance payable227,500-227,500
Unearned revenue3,293-3,293
Total liabilities686,4401,260,9251,947,365
Deferred Inflows of Resources
Unavailable revenue - taxes and assessments3,3091,6694,978
Fund Balances
Restricted269,0823,467,3563,736,438
Committed669,444-669,444
Assigned-4,829,9274,829,927
Unassigned(422,015)(628,566)(1,050,581)
Total fund balances516,5117,668,7178,185,228
Total liabilities and
fund balances$ 1,206,260$ 8,931,311$ 10,137,571
106
Packet Page Number 177 of 441
F3, Attachment 3
City of Maplewood
Combining Statement of Revenues, Expenditures, and
Changes in Fund Balances - Nonmajor Governmental Funds
Year Ended December 31, 2017
Total Nonmajor
Special RevenueCapital ProjectsGovernmental Funds
Revenues
General property taxes$ 290,359$ 329,771$ 620,130
Tax increment collections-1,598,3001,598,300
Miscellaneous taxes937,575457,5451,395,120
Licenses and permits3,00013,29516,295
Intergovernmental215,937142,732358,669
Special assessments-4,8334,833
Charges for services316,6761,339,2101,655,886
Fines and forfeitures20,357-20,357
Investment income3,44942,63446,083
Miscellaneous
Contributions and donations112-112
Rent97,7732,647100,420
Other53,8837,10160,984
Total revenues1,939,1213,938,0685,877,189
Expenditures
Current
Citizen services648,468-648,468
Environmental and Economic Development40,08524,65564,740
Executive-101,779101,779
Fire51,9271,78753,714
Legislative26,475-26,475
Parks and recreation912,404197,4281,109,832
Police21263,28663,498
Public works1,55930,13931,698
Debt service
TIF developer payments-115,276115,276
-187,901187,901
Interest and other charges
Capital outlay
General government-43,44743,447
Citizen services58,651-58,651
Environmental and economic development249,397167,454416,851
Fire-231,527231,527
Parks and recreation3,6001,111,0801,114,680
Police36,746131,706168,452
Total expenditures2,029,5242,407,4654,436,989
Excess of revenues over
(under) expenditures
(90,403)1,530,6031,440,200
Other Financing Sources (Uses)
Proceeds from sale of capital assets-99,26899,268
Transfers in64,384696,341760,725
Transfers out(170,146)(1,223,792)(1,393,938)
Total other financing sources (uses)(105,762)(428,183)(533,945)
Net change in fund balances(196,165)1,102,420906,255
Fund Balances
Beginning of year712,6766,566,2977,278,973
End of year$ 516,511$ 7,668,717$ 8,185,228
107
Packet Page Number 178 of 441
F3, Attachment 3
(THIS PAGE LEFT BLANK INTENTIONALLY)
Packet Page Number 179 of 441
F3, Attachment 3
City of Maplewood
Nonmajor Special Revenue Funds
The Special Revenue Funds account for the proceeds of specific revenue sources that are restricted to
expenditures for specific purposes. The City of Maplewood had the following Special Revenue Funds:
Charitable Gambling Tax Fund
Accounts for the use of charitable gambling tax revenue. This tax became effective September 10,1990,
and is assessed at a rate of 10% of the net receipts that charitable organizations receive from lawful
gambling. The tax revenue cannot be expended for general municipal purposes but must be earmarked
for charitable purposes.
Maplewood Area EDA Fund
Accounts for funds to be used for development within the City.
Police Services Fund
Accounts for money that is legally restricted for police services. Most of the fund revenues are from
confiscated money that is split between the City,County,and State.
Recreation Programs Fund
Accounts for revenues and expenditures related to recreation programs.
Taste of Maplewood Fund
Accounts for the costs associated with the City's annual Taste of Maplewood celebration.
Tree Preservation Fund
Accounts for the accumulation of funds charged to developers to be used to plant trees within the City.
State Grants Fund
Accounts for revenues and expenditures related to grants awarded through the State government.
Federal Grants Fund
Accounts for revenues and expenditures related to grants awarded through the Federal government.
Cable Television Fund
Accounts for Cable TV franchise fees and related expenditures.
Fire Training Facility -Operations
Accounts for revenue and expenditures related to fire training facility operations.
Packet Page Number 180 of 441
F3, Attachment 3
City of Maplewood
Combining Balance Sheet -
Nonmajor Special Revenue Funds
December 31, 2017
Special Revenue
280
205 Charitable Maplewood 208 Police 206 Recreation
Gambling TaxArea EDAServicesPrograms
Assets
Cash and investments$ 18,067$ 26,807$ 41,426$ 200
Accrued interest receivable253757-
Due from other governments--1,1104,080
Accounts receivable2,8582,000-9,139
Due from other funds-90,029--
Property taxes receivable
-1,065-2,244
Delinquent
Due from Ramsey County-1,128-2,623
Land held for resale-379,930--
Total assets$ 20,950$ 500,996$ 42,593$ 18,286
Liabilities
Accounts payable$ -$ 2,967$ -$ 5,892
Due to other governments---120
Salaries payable-382-3,053
Due to other funds---158,238
Advance payable-227,500--
Unearned revenue---3,293
Total liabilities-230,849-170,596
Deferred Inflows of Resources
Unavailable revenue - taxes and assessments-1,065-2,244
Fund Balances
Restricted-269,082--
Committed20,950-42,593-
Unassigned---(154,554)
Total fund balances20,950269,08242,593(154,554)
Total liabilities, deferred inflows of
resources, and fund balances$ 20,950$ 500,996$ 42,593$ 18,286
110
Packet Page Number 181 of 441
F3, Attachment 3
Special Revenue
211 Fire
219 Tree Training
Preservation 298 State 299 Federal 222 Cable Facility -
FundGrantsGrantsTelevisionOperationsTotal
$ 53,316$ -$ -$ -$ 61,992$ 201,808
75---87281
---2,500-7,690
-1,904-186,748678203,327
---316,135-406,164
-----3,309
-----3,751
-----379,930
$ 53,391$ 1,904$ -$ 505,383$ 62,757$ 1,206,260
$ 200$ 19,402$ -$ 8,455$ 3,229$ 40,145
-2,117--9643,201
---2,702-6,137
-244,7983,04880-406,164
-----227,500
-----3,293
200266,3173,04811,2374,193686,440
-----3,309
-----269,082
53,191--494,14658,564669,444
-(264,413)(3,048)--(422,015)
53,191(264,413)(3,048)494,14658,564516,511
$ 53,391$ 1,904$ -$ 505,383$ 62,757$ 1,206,260
111
Packet Page Number 182 of 441
F3, Attachment 3
City of Maplewood
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances -
Nonmajor Special Revenue Funds
Year Ended December 31, 2017
Special Revenue
280
205 Charitable Maplewood 208 Police 206 Recreation
Gambling TaxArea EDAServicesPrograms
Revenues
Taxes
General property taxes$ -$ 87,982$ -$ 202,377
Miscellaneous taxes34,636---
Licenses and permits----
Intergovernmental---44,944
Charges for services---303,173
Fines and forfeitures--20,357-
Investment income--230-
Miscellaneous
Contributions and donations----
Rent---42,500
Other-2,639-991
Total revenues34,63690,62120,587593,985
Expenditures
Current
Citizen services----
Environmental and economic development-40,085--
Fire----
Legislative26,475---
Parks and recreation---753,027
Police----
Public works----
Capital outlay
Citizen services----
Environmental and economic development-168,321--
Parks and recreation----
Police--13,949-
Total expenditures26,475208,40613,949753,027
Excess of revenues over
(under) expenditures
8,161(117,785)6,638(159,042)
Other Financing Sources (Uses)
Transfers in----
Transfers out-(2,546)--
Total other financing sources (uses)-(2,546)--
Net change in fund balances8,161(120,331)6,638(159,042)
Fund Balances
Beginning of year12,789389,41335,9554,488
End of year$ 20,950$ 269,082$ 42,593$ (154,554)
112
Packet Page Number 183 of 441
F3, Attachment 3
Special Revenue
211 Fire
219 Tree Training
220 Taste of Preservation 298 State 299 Federal 222 Cable Facility -
MaplewoodFundGrantsGrantsTelevisionOperationsTotal
$ -$ -$ -$ -$ -$ -$ 290,359
----902,939-937,575
3,000-----3,000
--150,53820,455--215,937
----13,503-316,676
------20,357
-293--2,912143,449
-112----112
-----55,27397,773
4,63229,380--2,50013,74153,883
7,63229,785150,53820,455921,85469,0281,939,121
25,479---622,989-648,468
------40,085
-----51,92751,927
------26,475
--159,377---912,404
---212--212
-1,559----1,559
----58,651-58,651
--81,076---249,397
--3,600---3,600
---22,797--36,746
25,4791,559244,05323,009681,64051,9272,029,524
(17,847)28,226(93,515)(2,554)240,21417,101(90,403)
22,921----41,46364,384
-(9,600)--(158,000)-(170,146)
22,921(9,600)--(158,000)41,463(105,762)
5,07418,626(93,515)(2,554)82,21458,564(196,165)
(5,074)34,565(170,898)(494)411,932-712,676
$ -$ 53,191$ (264,413)$ (3,048)$ 494,146$ 58,564$ 516,511
113
Packet Page Number 184 of 441
F3, Attachment 3
City of Maplewood
Nonmajor Capital ProjectsFunds
The Capital ProjectsFunds account for financial resources to be used for the acquisition or construction
of major capital facilities other than those financed by proprietary funds. The City of Maplewood had the
following Capital Project Funds:
General Building Replacement Fund
Established to account for expenditures for building replacement.
Capital Improvement Projects Fund
Established to finance major capital outlay expenditures that individually cost in excess of $50,000 and
that cannot be easily financed by alternative sources. Property taxes are levied periodically for this fund.
Police Vehicles and Equipment Fund
Established to account for expenditures for police vehicles and equipment.
Fire Station Fund
Established in 2011 to account for revenues and expenditures related to maintaining and/or constructing
buildings related to fire.
Fire Truck Replacement Fund
Established to finance all future purchases of fire trucks.
Legacy Village Park Development Fund
Established in 2004 with the issuance of tax abatement bonds. The fund will be used to account for park
development costs in the Legacy Village development.
Legacy Village Tax Abatement Fund
Was established in 2004 with the issuance of tax abatement bonds. The fund will be used to account for
costs in the Legacy Village development.
Park Development Fund
Accounts for the use of park availability charges,grants,and tax revenues which are dedicated for the
acquisition and improvement of City parks. Park availability charges are levied against all new building
constructed.
Police Department Expansion Fund
Established in 2011 to account for revenues and expenditures related to maintaining and/or constructing
buildingsrelated to police.
Pond Clean Out/Dredging Fund
Established in 2013 to account for revenues and expenditures related to maintaining stormwater ponds
throughout the City.
Packet Page Number 185 of 441
F3, Attachment 3
City of Maplewood
Nonmajor Capital ProjectsFunds
Public Safety Training Facility Fund
Established in 2010 to account for the costs associated with a future Fire Training Facility for the east
metro.
Redevelopment Fund
Accounts for the acquisition and redevelopment of residential and commercial property.
Street Use Revitalization Fund
Accounts forrevenues from gas utility franchise fees that have been set aside by the City Council to fund
mill-and-overlay andstreet reclamation projects.
Right-of-Way Fund
Accounts for the accumulation of funds received for degradation of City streets and right-of-ways.The
funds are used for repairs.
Storm CleanUp 7/16/11 Fund
Established in 2011 with a transfer of money from the Environmental Utility Fund. The fund will be
used to finance the investigation and remediation efforts of localized flooding issues.
Tax Increment Funds
Accounts for the expenditures financed by the tax increment revenue from twelve tax increment districts.
Trash Cart Replacement Fund
The City purchased its own trash carts in 2012 by issuing Equipment Certificates. This fund accounts for
the receipt of cart fees collected from its customers and expenditures related to the replacement of the
trash carts.
Water Availability Charge FundNorth St. Paul District
Accounts for the receipt of water availability charge revenues collectedin the North St. Paul Water
Service District. Disbursements are made from this fund to finance unassessed water system
improvements.
Water Availability Charge FundSt. Paul District
Accounts for the receipt of water availability charge revenues collected in the St. Paul Water Service
District. Disbursements are made from this fund to finance unassessed water system improvements.
Packet Page Number 186 of 441
F3, Attachment 3
City of Maplewood
Combining Balance Sheet -
Nonmajor Capital Projects Funds
December 31, 2017
Capital Projects
401 General 405 Capital 406 Police
Building Improvement Vehicles and 432 Fire Station
Replacement FundProjectsEquipmentFund
Assets
Cash and investments$ -$ 723,738$ -$ 1,249,278
Accounts receivable----
Interest receivable-1,022-1,763
Due from other governments----
Due from other funds91,253417,845--
Property taxes receivable
Delinquent752,0551,900-
Due from Ramsey County(2)1,5781,884-
Special assessments receivable
Delinquent----
Due from Ramsey County----
Total assets$ 91,326$ 1,146,238$ 3,784$ 1,251,041
Liabilities
Due to other funds$ 27$ -$ 3,183$ -
Accounts payable-215,8058,629-
Due to other governments----
Contracts payable-15,932--
Deposits payable----
Total liabilities27231,73711,812-
Deferred Inflows of Resources
Unavailable revenue - taxes and assessments752,0551,900-
Fund Balances
Restricted----
Assigned91,224912,446-1,251,041
Unassigned--(9,928)-
Total fund balances91,224912,446(9,928)1,251,041
Total liabilities, deferred inflows of
resources, and fund balances$ 91,326$ 1,146,238$ 3,784$ 1,251,041
116
Packet Page Number 187 of 441
F3, Attachment 3
Capital Projects
433 Legacy 442 Police 440 Public Safety
424 Fire Truck Village Park 403 Park Department Training Facility 430
ReplacementDevelopmentDevelopmentExpansionFundRedevelopment
$ -$ -$ 1,612,588$ -$ -$ -
------
--2,276---
------
629,86811,176-73--
524-1812--
757-128--
------
------
$ 631,149$ 11,176$ 1,614,883$ 113$ -$ -
$ 114$ 2$ -$ -$ 415,107$ 85
--90,054---
------
--16,012---
-6,100----
1146,102106,066-415,10785
524-1812--
-5,0741,508,799---
630,511--101--
----(415,107)(85)
630,5115,0741,508,799101(415,107)(85)
$ 631,149$ 11,176$ 1,614,883$ 113$ -$ -
Continued
117
Packet Page Number 188 of 441
F3, Attachment 3
City of Maplewood
Combining Balance Sheet -
Nonmajor Capital Projects Funds
December 31, 2017
Capital Projects
443 Tax Increment 448 Tax Increment
499 Street Use Economic Econ.
Revitalization Development Development
Fund409 Right-of-WayDistrict 1-11District 1-12
Assets
Cash and investments$ 586,220$ -$ -$ 1,373,788
Accounts receivable114,4743,682--
Interest receivable827--1,939
Due from other governments-300--
Due from other funds-41,739--
Property taxes receivable
Delinquent----
Due from Ramsey County--613-
Special assessments receivable
Delinquent----
Due from Ramsey County----
Total assets$ 701,521$ 45,721$ 613$ 1,375,727
Liabilities
Due to other funds$ -$ 9$ 179,602$ -
Accounts payable----
Due to other governments--638499
Contracts payable----
Deposits payable----
Total liabilities-9180,240499
Deferred Inflows of Resources
Unavailable revenue - taxes and assessments----
Fund Balances
Restricted---1,375,228
Assigned701,52145,712--
Unassigned--(179,627)-
Total fund balances701,52145,712(179,627)1,375,228
Total liabilities, deferred inflows of
resources, and fund balances$ 701,521$ 45,721$ 613$ 1,375,727
Continued
118
Packet Page Number 189 of 441
F3, Attachment 3
Capital Projects
415 Tax Increment 416 Tax Increment 417 Tax Increment 418 Tax Increment 428 Tax Increment 429 Tax Increment
Housing 1-3Housing 1-4Housing 1-5Housing 1-6Housing 1-7Housing 1-8
$ -$ -$ -$ -$ -$ -
------
------
------
32,354104,20584,946266,0374,680107,571
------
------
------
------
$ 32,354$ 104,205$ 84,946$ 266,037$ 4,680$ 107,571
$ 7$ 22$ 18$ 51$ 1$ 19
----10,29942,169
527513513513499499
------
------
53453553156410,79942,687
------
31,820103,67084,415265,473-64,884
------
----(6,119)-
31,820103,67084,415265,473(6,119)64,884
$ 32,354$ 104,205$ 84,946$ 266,037$ 4,680$ 107,571
Continued
119
Packet Page Number 190 of 441
F3, Attachment 3
City of Maplewood
Combining Balance Sheet -
Nonmajor Capital Projects Funds
December 31, 2017
Capital Projects
441 Tax Increment 449 Tax Increment 404 Trash Cart
Housing 1-10District 1-13Replacement Fund
Assets
Cash and investments$ -$ -$ -
Accounts receivable--54,845
Interest receivable---
Due from other governments---
Due from other funds21,920-98,083
Property taxes receivable
Delinquent---
Due from Ramsey County100,541--
Special assessments receivable
Delinquent---
Due from Ramsey County--1,935
Total assets$ 122,461$ -$ 154,863
Liabilities
Due to other funds$ 5$ 17,159$ 19
Accounts payable93,950-141,012
Due to other governments513541-
Contracts payable---
Deposits payable---
Total liabilities94,46817,700141,031
Deferred Inflows of Resources
Unavailable revenue - taxes and assessments---
Fund Balances
Restricted27,993--
Assigned--13,832
Unassigned-(17,700)-
Total fund balances27,993(17,700)13,832
Total liabilities, deferred inflows of
resources, and fund balances$ 122,461$ -$ 154,863
Continued
120
Packet Page Number 191 of 441
F3, Attachment 3
Capital Projects
408 Water 407 Water
Availability Availability
Charge North St. Charge St. Paul
Paul DistrictDistrictTotal
$ -$ 27$ 5,545,639
--173,001
--7,827
85545,31746,472
8,5231,129,0633,049,336
--4,584
-32105,432
-(2,915)(2,915)
--1,935
$ 9,378$ 1,171,524$ 8,931,311
$ 1$ 277$ 615,708
--601,918
--5,255
--31,944
--6,100
12771,260,925
-(2,915)1,669
--3,467,356
9,3771,174,1624,829,927
--(628,566)
9,3771,174,1627,668,717
$ 9,378$ 1,171,524$ 8,931,311
121
Packet Page Number 192 of 441
F3, Attachment 3
City of Maplewood
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances -
Nonmajor Capital Projects Funds
Year Ended December 31, 2017
Capital Projects
401 General 405 Capital
Building Improvement 406 Police Vehicles 432 Fire Station
Replacement FundProjects& EquipmentFund
Revenues
General property taxes$ 52$ 122,468$ 147,292$ -
Tax increment collections----
Miscellaneous taxes----
Intergovernmental-142,732--
Special assessments----
Licenses and permits----
Charges for services
Park availability charges----
Water availability charges----
Connection charges----
Trash cart fees----
Investment income1,3216,947546,974
Miscellaneous
Rent----
Other----
Total revenues1,373272,147147,3466,974
Expenditures
Current
Environmental and Economic Development----
Executive----
Fire----
Parks and recreation----
Police--63,286-
Public works----
Debt service
TIF developer payments----
Interest and other charges
----
Capital outlay
General government43,447---
Environmental and Economic Development----
Fire----
Parks and recreation-706,562--
Police--131,706-
Total expenditures43,447706,562194,992-
Excess of revenues over
(under) expenditures
(42,074)(434,415)(47,646)6,974
Other Financing Sources (Uses)
Proceeds from sale of capital asset---99,268
Transfers in-322,551--
Transfers out(91,961)(252,146)--
Total other financing sources (uses)(91,961)70,405-99,268
Net change in fund balances(134,035)(364,010)(47,646)106,242
Fund Balances
Beginning of year225,2591,276,45637,7181,144,799
End of year$ 91,224$ 912,446$ (9,928)$ 1,251,041
122
Packet Page Number 193 of 441
F3, Attachment 3
Capital Projects
442 Police
424 Fire Truck 433 Legacy Village 431 Legacy Village 403 Park Department 450 Pond Clean
ReplacementPark DevelopmentTax AbatementDevelopmentExpansionOut/Dredging
$ 59,277$ -$ -$ 39$ 272$ -
------
------
------
------
------
---776,090--
------
------
------
3,945641467,733-14
---2,647--
----108-
63,22264146786,50938014
------
------
1,787-----
---197,428--
------
------
------
------
------
------
231,527-----
---404,518--
------
233,314--601,946--
(170,092)64146184,56338014
------
225,502--73,7811,961-
(93,882)-----
131,620--73,7811,961-
(38,472)64146258,3442,34114
668,9835,010(146)1,250,455(2,240)(14)
$ 630,511$ 5,074$ -$ 1,508,799$ 101$ -
Continued
123
Packet Page Number 194 of 441
F3, Attachment 3
City of Maplewood
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances -
Nonmajor Capital Projects Funds
Year Ended December 31, 2017
Capital Projects
440 Public Safety
Training Facility 499 Street Use
Fund430 RedevelopmentRevitalization Fund409 Right-of-Way
Revenues
General property taxes$ -$ 9$ -$ -
Tax increment collections----
Miscellaneous taxes--457,545-
Intergovernmental----
Special assessments----
Licenses and permits---13,295
Charges for services
Park availability charges----
Water availability charges----
Connection charges----
Trash cart fees----
Investment income-4873,382194
Miscellaneous
Rent----
Other----
Total revenues-496460,92713,489
Expenditures
Current
Environmental and Economic Development----
Executive----
Fire----
Parks and recreation----
Police----
Public works----
Debt service
TIF developer payments----
Interest and other charges
----
Capital outlay
General government----
Environmental and Economic Development-167,454--
Fire----
Parks and recreation----
Police----
Total expenditures-167,454--
Excess of revenues over
(under) expenditures
-(166,958)460,92713,489
Other Financing Sources (Uses)
Proceeds from sale of capital asset----
Transfers in70,0002,546--
Transfers out(41,463)-(251,361)-
Total other financing sources (uses)28,5372,546(251,361)-
Net change in fund balances28,537(164,412)209,56613,489
Fund Balances
Beginning of year(443,644)164,327491,95532,223
End of year$ (415,107)$ (85)$ 701,521$ 45,712
Continued
124
Packet Page Number 195 of 441
F3, Attachment 3
Capital Projects
443 Tax Increment
Economic 448 Tax Increment
444 Storm Clean Development Econ. Development 413 Tax Increment 414 Tax Increment 415 Tax Increment
Up 7/16/11District 1-11District 1-12Housing 1-1Housing 1-2Housing 1-3
$ -$ -$ -$ -$ -$ -
-39,6851,025,826---
------
------
------
------
------
------
------
------
51-2,42852136193
------
------
5139,6851,028,25452136193
------
-637499-71,097527
------
------
------
------
------
------
------
------
------
------
------
-637499-71,097527
5139,0481,027,75552(70,961)(334)
------
------
--(54,377)(36,500)(63,469)(8,117)
--(54,377)(36,500)(63,469)(8,117)
5139,048973,378(36,448)(134,430)(8,451)
(51)(218,675)401,85036,448134,43040,271
$ -$ (179,627)$ 1,375,228$ -$ -$ 31,820
Continued
125
Packet Page Number 196 of 441
F3, Attachment 3
City of Maplewood
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances -
Nonmajor Capital Projects Funds
Year Ended December 31, 2017
Capital Projects
416 Tax Increment 417 Tax Increment 418 Tax Increment 428 Tax Increment
Housing 1-4Housing 1-5Housing 1-6Housing 1-7
Revenues
General property taxes$ -$ -$ -$ -
Tax increment collections42,34634,511140,34813,099
Miscellaneous taxes----
Intergovernmental----
Special assessments----
Licenses and permits----
Charges for services
Park availability charges----
Water availability charges----
Connection charges----
Trash cart fees----
Investment income39932681044
Miscellaneous
Rent----
Other----
Total revenues42,74534,837141,15813,143
Expenditures
Current
Environmental and Economic Development----
Executive513513513740
Fire----
Parks and recreation----
Police----
Public works----
Debt service
TIF developer payments---30,937
Interest and other charges
----
Capital outlay
General government----
Environmental and Economic Development----
Fire----
Parks and recreation----
Police----
Total expenditures51351351331,677
Excess of revenues over
(under) expenditures
42,23234,324140,645(18,534)
Other Financing Sources (Uses)
Proceeds from sale of capital asset----
Transfers in----
Transfers out----
Total other financing sources (uses)----
Net change in fund balances42,23234,324140,645(18,534)
Fund Balances
Beginning of year61,43850,091124,82812,415
End of year$ 103,670$ 84,415$ 265,473$ (6,119)
Continued
126
Packet Page Number 197 of 441
F3, Attachment 3
Capital Projects
408 Water
Availability Charge 407 Water
429 Tax Increment 441 Tax Increment 449 Tax Increment 404 Trash Cart North St. Paul Availability Charge
Housing 1-8Housing 1-10District 1-13Replacement FundDistrictSt. Paul DistrictTotal
$ -$ -$ -$ -$ -$ 362$
329,771
93,709208,776----1,598,300
------457,545
------142,732
---4,833--4,833
------13,295
------776,090
----17,006391,475408,481
-----82,25182,251
---72,388--72,388
345105306144-6,03442,634
------2,647
--3,3803,613--7,101
94,054208,8813,68680,97817,006480,1223,938,068
---24,655--24,655
1,5142,78822,438---101,779
------1,787
------197,428
------63,286
----1,59428,54530,139
84,339-----115,276
-187,901----187,901
------43,447
------167,454
------231,527
------1,111,080
------131,706
85,853190,68922,43824,6551,59428,5452,407,465
8,20118,192(18,752)56,32315,412451,5771,530,603
------99,268
------696,341
---(72,350)-(258,166)(1,223,792)
---(72,350)-(258,166)(428,183)
8,20118,192(18,752)(16,027)15,412193,4111,102,420
56,6839,8011,05229,859(6,035)980,7516,566,297
$ 64,884$ 27,993$ (17,700)$ 13,832$ 9,377$ 1,174,162$ 7,668,717
127
Packet Page Number 198 of 441
F3, Attachment 3
(THIS PAGE LEFT BLANK INTENTIONALLY)
Packet Page Number 199 of 441
F3, Attachment 3
City of Maplewood
Schedule of Revenues, Expenditures, and Changes
in Fund Balances - Budget and Actual -
Special Revenue Fund - Charitable Gambling Tax
Year Ended December 31, 2017
2017
Variance with
ActualFinal Budget -
Final BudgetAmountsOver (Under)
Original Budget
Revenues
Charitable gambling taxes$ 25,000$ 25,000$ 34,6369,636
Expenditures
Current
Legislative30,00030,00026,475(3,525)
Excess of revenues over
$ (5,000)$ (5,000)8,161$ 13,161
(under) expenditures
Fund Balances
Beginning of year12,789
End of year$ 20,950
129
Packet Page Number 200 of 441
F3, Attachment 3
City of Maplewood
Schedule of Revenues, Expenditures, and Changes
in Fund Balances - Budget and Actual -
Special Revenue Fund - Maplewood Area EDA
Year Ended December 31, 2017
2017
Variance with
Final Budget -
Final BudgetActualOver (Under)
Original Budget
Revenues
Property taxes$ 89,270$ 89,270$ 87,982$ (1,288)
Other--2,6392,639
Total revenues89,27089,27090,6211,351
Expenditures
Current
Environmental and Economic Development39,10039,10040,085985
Capital outlay
Environmental and Economic Development250,000250,000168,321(81,679)
Total expenditures289,100289,100208,406(80,694)
Excess of revenues over
(under) expenditures
$ (199,830)$ (199,830)(117,785)$ 82,045
Other Financing Uses
Transfers out-(2,546)(2,546)-
Net change in fund balances$ (199,830)$ (202,376)(120,331)$ 82,045
Fund Balances
Beginning of year389,413
End of year$ 269,082
130
Packet Page Number 201 of 441
F3, Attachment 3
City of Maplewood
Schedule of Revenues, Expenditures, and Changes
in Fund Balances - Budget and Actual -
Special Revenue Fund - Police Services
Year Ended December 31, 2017
2017
Variance With
ActualFinal Budget -
Original BudgetFinal BudgetAmountsOver (under)
Revenues
Fines and forfeitures$ 20,000$ 20,000$ 20,357$ 357
Investment income--230230
Total revenues20,00020,00020,587587
Expenditures
Current
Police10,00010,000-(10,000)
Capital outlay
Police--13,94913,949
Total expenditures10,00010,00013,9493,949
Excess of revenues over
(under) expenditures
$ 10,000$ 10,0006,638$ (3,362)
Fund Balances
Beginning of year35,955
End of year$ 42,593
131
Packet Page Number 202 of 441
F3, Attachment 3
City of Maplewood
Schedule of Revenues, Expenditures, and Changes
in Fund Balances - Budget and Actual -
Special Revenue Fund - Recreation Programs
Year Ended December 31, 2017
2017
Variance with
Original ActualFinal Budget -
BudgetFinal BudgetAmountsOver (Under)
Revenues
Property taxes$ 200,000$ 200,000$ 202,377$ 2,377
--44,94444,944
Intergovernmental
Charges for services462,000462,000303,173(158,827)
58,00058,00043,491(14,509)
Miscellaneous
720,000720,000593,985(126,015)
Total revenues
Expenditures
Current
Parks and recreation781,610781,610753,027(28,583)
Excess of revenues over
$ (61,610)$ (61,610)(159,042)$ (97,432)
(under) expenditures
Fund Balances
4,488
Beginning of year
$ (154,554)
End of year
132
Packet Page Number 203 of 441
F3, Attachment 3
City of Maplewood
Schedule of Revenues, Expenditures, and Changes
in Fund Balances - Budget and Actual -
Special Revenue Fund - Taste of Maplewood
Year Ended December 31, 2017
2017
Variance with
Original ActualFinal Budget -
BudgetFinal BudgetAmountsOver (Under)
Revenues
Licenses and permits$ 3,000$ 3,000$ 3,000$ -
Miscellaneous9,9809,9804,632(5,348)
Total revenues12,98012,9807,632(5,348)
Expenditures
Current
Citizen services40,98040,98025,479(15,501)
Excess of revenues over
(28,000)(28,000)(17,847)10,153
(under) expenditures
Other Financing Sources
28,00028,00022,921(5,079)
Transfers in
$ -$ -5,074$ 5,074
Net change in fund balances
Fund Balances
(5,074)
Beginning of year
$ -
End of year
133
Packet Page Number 204 of 441
F3, Attachment 3
City of Maplewood
Schedule of Revenues, Expenditures, and Changes
in Fund Balances - Budget and Actual -
Special Revenue Fund - Tree Preservation
Year Ended December 31, 2017
2017
Variance with
ActualFinal Budget -
Final BudgetAmountsOver (Under)
Original Budget
Revenues
$-$-$293$293
Investment income
5,0005,00029,49224,492
Miscellaneous
5,0005,00029,78524,785
Total revenues
Expenditures
Current
5,0005,0001,559(3,441)
Public works
Excess of revenues over
--28,22628,226
expenditures
Other Financing Uses
(5,000)(14,600)(9,600)5,000
Transfers out
$(5,000)$(14,600)18,626$33,226
Net Change in Fund Balances
Fund Balances
34,565
Beginning of year
$53,191
End of year
134
Packet Page Number 205 of 441
F3, Attachment 3
City of Maplewood
Schedule of Revenues, Expenditures, and Changes
in Fund Balances - Budget and Actual -
Special Revenue Fund - Cable Television
Year Ended December 31, 2017
2017
Variance with
ActualFinal Budget -
Final BudgetAmountsOver (Under)
Original Budget
Revenues
$800,000$800,000$902,939$102,939
Miscellaneous taxes
Charges for Services--13,50313,503
1,5001,5002,9121,412
Investment income
--2,5002,500
Miscellaneous
801,500801,500921,854120,354
Total revenues
Expenditures
Current
459,460640,233622,989(17,244)
Citizen services
-
Capital outlay
Citizen services-60,00058,651(1,349)
459,460700,233681,640(18,593)
Total expenditures
Excess of revenues over
$342,040$101,267240,214$138,947
(under) expenditures
Other Financing Uses
(300,000)(158,000)(158,000)-
Transfers out
$42,040$(56,733)82,214$138,947
Net Change in Fund Balances
Fund Balances
411,932
Beginning of year
$494,146
End of year
135
Packet Page Number 206 of 441
F3, Attachment 3
City of Maplewood
Schedule of Revenues, Expenditures, and Changes
in Fund Balances - Budget and Actual -
Special Revenue Fund - Fire Training Facility - Operations
Year Ended December 31, 2017
2017
Variance with
ActualFinal Budget -
Final BudgetAmountsOver (Under)
Original Budget
Revenues
$-$-$14$14
Investment income
--55,27355,273
Rent
--13,74113,741
Miscellaneous
--69,02869,028
Total revenues
Expenditures
Current
--51,92751,927
Fire
Excess of revenues over
--17,10117,101
expenditures
Other Financing Sources
Transfers In-41,46341,463-
$-$41,46358,564$17,101
Net Change in Fund Balances
Fund Balances
-
Beginning of year
$58,564
End of year
136
Packet Page Number 207 of 441
F3, Attachment 3
City of Maplewood
Schedule of Revenues, Expenditures, and Changes
in Fund Balances - Budget and Actual -
Debt Service Fund
Year Ended December 31, 2017
2017
Variance with
Original ActualFinal Budget -
BudgetFinal BudgetAmountsOver (Under)
Revenues
General property taxes$ 4,891,480$ 4,891,480$ 4,819,325$ (72,155)
Special assessments1,494,1901,494,1902,569,9441,075,754
Intergovernmental1,224,4601,224,4601,224,460-
32,76032,760107,71174,951
Investment Income
7,642,8907,642,8908,721,4401,078,550
Total revenues
Expenditures
Current
-143,466136,467(6,999)
Finance
Debt service
Principal retirement12,657,82010,261,70210,261,702-
Interest and other charges2,068,0002,061,6002,061,023(577)
Total expenditures14,725,82012,466,76812,459,192(7,576)
Excess of revenues
(7,082,930)(4,823,878)(3,737,752)1,086,126
(under) expenditures
Other Financing Sources (Uses)
-3,850,0003,850,000-
Issuance of debt
-3,145,0003,145,000-
Issuance of refunding debt
-298,463298,4641
Premium on debt issued
-615,000615,000-
Proceeds from capital leases
1,065,4073,515,1433,416,441(98,702)
Transfers in
-(6,513,334)(6,613,334)(100,000)
Transfers out
Total other financing
sources (uses)1,065,4074,910,2724,711,571(198,701)
$(6,017,523)$ 86,394973,819$ 887,425
Net change in fund balances
Fund Balances
14,100,127
Beginning of year
$15,073,946
End of year
137
Packet Page Number 208 of 441
F3, Attachment 3
City of Maplewood
Statement of Revenues, Expenditures, and
Changes in Fund Balances -
Public Improvement Projects Fund
Year Ended December 31, 2017
2017
Variance with
Original ActualFinal Budget -
BudgetFinal BudgetAmountsOver (Under)
Revenues
Intergovernmental$458,000$458,000$1,667,306$1,209,306
Special assessments250,000250,00024,310(225,690)
Investment Income--7,5577,557
Miscellaneous100,000100,00019,932(80,068)
Total revenues808,000808,0001,719,105911,105
Expenditures
Capital outlay
Environmental and Economic Development5,115,0005,765,0002,394,034(3,370,966)
Excess of revenues over
(under) expenditures
(4,307,000)(4,957,000)(674,929)4,282,071
Other Financing Sources (Uses)
Issuance of debt3,289,0221,071,181-(1,071,181)
Transfers in1,617,9783,835,8193,713,951(121,868)
Transfers out(833,000)(183,000)(759,739)(576,739)
Total other financing sources (uses)4,074,0004,724,0002,954,212(1,769,788)
Net change in fund balances$(233,000)$(233,000)2,279,283$2,512,283
Fund Balances
Beginning of year(4,606,851)
End of year$(2,327,568)
See notes to financial statements.138
Packet Page Number 209 of 441
F3, Attachment 3
City of Maplewood
Schedule of Revenues, Expenditures, and Changes
in Fund Balances - Budget and Actual -
Capital Projects Fund - General Building Replacement Fund
Year Ended December 31, 2017
2017
Variance with
Original ActualFinal Budget -
BudgetFinal BudgetAmountsOver (Under)
Revenues
General property taxes$ -$ -$ 52$ 52
2,0002,0001,321(679)
Investment Income
2,0002,0001,373(627)
Total revenues
Expenditures
Capital outlay
General government-45,00043,447(1,553)
Excess of revenues over
(under) expenditures2,000(43,000)(42,074)926
Other Financing Uses
Transfers out-(91,961)(91,961)-
$ 2,000$ (134,961)(134,035)$ 926
Net Change in Fund Balances
Fund Balances
225,259
Beginning of year
$ 91,224
End of year
139
Packet Page Number 210 of 441
F3, Attachment 3
City of Maplewood
Schedule of Revenues, Expenditures, and Changes
in Fund Balances - Budget and Actual -
Capital Projects Fund - Capital Improvement Projects
Year Ended December 31, 2017
2017
Variance with
Original ActualFinal Budget -
BudgetFinal BudgetAmountsOver (Under)
Revenues
General property taxes$ 125,000$ 125,000$ 122,468$ (2,532)
Intergovernmental128,290128,290142,73214,442
3,5003,5006,9473,447
Investment Income
256,790256,790272,14715,357
Total revenues
Expenditures
Current
Parks and recreation76,80076,800-(76,800)
Capital outlay
Parks and recreation1,045,0001,111,954706,562(405,392)
1,121,8001,188,754706,562(482,192)
Total expenditures
Excess of revenues over
(865,010)(931,964)(434,415)497,549
(under) expenditures
Other Financing Sources (Uses)
Transfers in-322,551322,551-
Transfers out(250,000)(250,000)(252,146)(2,146)
Total other financing
(250,000)72,55170,405(2,146)
sources (uses)
$(1,115,010)$ (859,413)(364,010)$ 495,403
Net change in fund balances
Fund Balances
1,276,456
Beginning of year
$ 912,446
End of year
140
Packet Page Number 211 of 441
F3, Attachment 3
City of Maplewood
Schedule of Revenues, Expenditures, and Changes
in Fund Balances - Budget and Actual -
Capital Projects Fund - Police Vehicles and Equipment
Year Ended December 31, 2017
2017
Variance with
Original ActualFinal Budget -
BudgetFinal BudgetAmountsOver (Under)
Revenues
Property taxes$ 150,000$ 150,000$ 147,292$ (2,708)
--5454
Investment income
150,000150,000147,346(2,654)
Total revenues
Expenditures
Current
Police-63,28563,2861
Capital outlay
Police150,000150,000131,706(18,294)
Total expenditures150,000213,285194,992(18,293)
Excess of revenues over
$ -$ (63,285)(47,646)$ 15,639
(under) expenditures
Fund Balances
37,718
Beginning of year
$ (9,928)
End of year
141
Packet Page Number 212 of 441
F3, Attachment 3
City of Maplewood
Schedule of Revenues, Expenditures, and Changes
in Fund Balances - Budget and Actual -
Capital Projects Fund - Fire Station Fund
Year Ended December 31, 2017
2017
Variance with
Original ActualFinal Budget -
BudgetFinal BudgetAmountsOver (Under)
Revenues
$ 1,000$ 1,000$ 6,974$ 5,974
Investment income
Other Financing Sources
Proceeds from sale of capital asset--99,26899,268
$ 1,000$ 1,000106,242$ 105,242
Net change in fund balances
Fund Balances
1,144,799
Beginning of year
$1,251,041
End of year
142
Packet Page Number 213 of 441
F3, Attachment 3
City of Maplewood
Schedule of Revenues, Expenditures, and Changes
in Fund Balances - Budget and Actual -
Capital Projects Fund - Fire Truck Replacement
Year Ended December 31, 2017
2017
Variance with
Original ActualFinal Budget -
BudgetFinal BudgetAmountsOver (Under)
Revenues
General property taxes$ 60,000$ 690,000$ 59,277$ (630,723)
7,0007,0003,945(3,055)
Investment income
67,000697,00063,222(633,778)
Total revenues
Expenditures
Current
Fire--1,7871,787
Capital outlay
Fire630,000630,000231,527(398,473)
630,000630,000233,314(396,686)
Total expenditures
Excess of revenues over
(563,000)67,000(170,092)(237,092)
(under) expenditures
Other Financing Sources (Uses)
Issuance of debt630,000---
Transfers in-225,502225,502-
Transfers out-(93,882)(93,882)-
Total other financing
sources (uses)630,000131,620131,620-
$ 67,000$ 198,620(38,472)$ (237,092)
Net change in fund balances
Fund Balances
668,983
Beginning of year
$ 630,511
End of year
143
Packet Page Number 214 of 441
F3, Attachment 3
City of Maplewood
Schedule of Revenues, Expenditures, and Changes
in Fund Balances - Budget and Actual -
Capital Projects Fund - Legacy Village Tax Abatement
Year Ended December 31, 2017
2017
Variance with
Original ActualFinal Budget -
BudgetFinal BudgetAmountsOver (Under)
Revenues
$ 1,000$ 1,000$ 146$ (854)
Investment income
Other Financing Uses
Transfers out(198,700)(198,700)-198,700
$ (197,700)$ (197,700)146$ 197,846
Net change in fund balances
Fund Balances
(146)
Beginning of year
$ -
End of year
144
Packet Page Number 215 of 441
F3, Attachment 3
City of Maplewood
Schedule of Revenues, Expenditures, and Changes
in Fund Balances - Budget and Actual -
Capital Projects Fund - Park Development
Year Ended December 31, 2017
2017
Variance with
Original ActualFinal Budget -
BudgetFinal BudgetAmountsOver (Under)
Revenues
General property taxes$ -$ -$ 39$ 39
Charges for services
Park availability charges250,000250,000776,090526,090
10,00010,0007,733(2,267)
Investment Income
2,0002,0002,647647
Miscellaneous
262,000262,000786,509524,509
Total revenues
Expenditures
Current
Parks and recreation--197,428197,428
Capital outlay
Parks and recreation360,000594,011404,518(189,493)
360,000594,011601,9467,935
Total expenditures
Excess of revenues over
(98,000)(332,011)184,563516,574
(under) expenditures
Other Financing Sources
Transfers In5,00078,78173,781(5,000)
$ (93,000)$ (253,230)258,344$ 511,574
Net change in fund balances
Fund Balances
1,250,455
Beginning of year
$1,508,799
End of year
145
Packet Page Number 216 of 441
F3, Attachment 3
City of Maplewood
Schedule of Revenues, Expenditures, and Changes
in Fund Balances - Budget and Actual -
Capital Projects Fund - Police Department Expansion
Year Ended December 31, 2017
2017
Variance with
Original ActualFinal Budget -
BudgetFinal BudgetAmountsOver (Under)
Revenues
General property taxes$ -$ -$ 272$ 272
Miscellaneous--108108
--380380
Total revenues
Other Financing Sources
Transfers In-1,9611,961-
$ -$ 1,9612,341$ 380
Net change in fund balances
Fund Balances
(2,240)
Beginning of year
$ 101
End of year
146
Packet Page Number 217 of 441
F3, Attachment 3
City of Maplewood
Schedule of Revenues, Expenditures, and Changes
in Fund Balances - Budget and Actual -
Capital Projects Fund - Public Safety Training Facility Fund
Year Ended December 31, 2017
2017
Variance with
Original ActualFinal Budget -
BudgetFinal BudgetAmountsOver (Under)
Revenues
$ 200,000$ 200,000$ -$ (200,000)
Miscellaneous
Expenditures
Current
Fire25,00025,000-(25,000)
Capital outlay
Fire25,00025,000-(25,000)
50,00050,000-(50,000)
Total expenditures
Excess of revenues over
(under) expenditures150,000150,000-(150,000)
Other Financing Sources (Uses)
-70,00070,000-
Transfers in
Transfers out-(41,463)(41,463)-
Total other financing sources (uses)-28,53728,537-
$ 150,000$ 178,53728,537$ (150,000)
Net change in fund balances
Fund Balances
(443,644)
Beginning of year
$ (415,107)
End of year
147
Packet Page Number 218 of 441
F3, Attachment 3
City of Maplewood
Schedule of Revenues, Expenditures, and Changes
in Fund Balances - Budget and Actual -
Capital Projects Fund - Redevelopment
Year Ended December 31, 2017
2017
Variance with
Original ActualFinal Budget -
BudgetFinal BudgetAmountsOver (Under)
Revenues
General property taxes$ -$ -$ 9$ 9
--487487
Investment Income
Total revenues--496496
Expenditures
Capital outlay
Environmental and economic development-167,454167,454-
Excess of revenues over
(under) expenditures-(167,454)(166,958)496
Other Financing Sources
Transfers In-2,5462,546-
$ -$ (164,908)(164,412)$ 496
Net change in fund balances
Fund Balances
164,327
Beginning of year
$ (85)
End of year
148
Packet Page Number 219 of 441
F3, Attachment 3
City of Maplewood
Schedule of Revenues, Expenditures, and Changes
in Fund Balances - Budget and Actual -
Capital Projects Fund - Street Use Revitalization Fund
Year Ended December 31, 2017
2017
Variance with
Original ActualFinal Budget -
BudgetFinal BudgetAmountsOver (Under)
Revenues
Miscellaneous taxes$ 487,000$ 487,000$ 457,545$ (29,455)
1,0001,0003,3822,382
Investment income
Total revenues488,000488,000460,927(27,073)
Other Financing Uses
Transfers out(492,378)(743,739)(251,361)492,378
$ (4,378)$ (255,739)209,566$ 465,305
Net change in fund balances
Fund Balances
491,955
Beginning of year
$ 701,521
End of year
149
Packet Page Number 220 of 441
F3, Attachment 3
City of Maplewood
Schedule of Revenues, Expenditures, and Changes
in Fund Balances - Budget and Actual -
Capital Projects Fund - Right-of-Way
Year Ended December 31, 2017
2017
Variance with
Original ActualFinal Budget -
BudgetFinal BudgetAmountsOver (Under)
Revenues
$ 400$ 400$ 194$ (206)
Investment income
10,00010,00013,2953,295
Licenses and permits
$ 10,400$ 10,40013,489$ 3,089
Total revenues
Fund Balances
32,223
Beginning of year
$ 45,712
End of year
150
Packet Page Number 221 of 441
F3, Attachment 3
City of Maplewood
Schedule of Revenues, Expenditures, and Changes
in Fund Balances - Budget and Actual -
Capital Projects Fund - Tax Increment Economic Development District 1-11
Year Ended December 31, 2017
2017
Variance with
Original ActualFinal Budget -
BudgetFinal BudgetAmountsOver (Under)
Revenues
Tax increments$ 20,000$ 20,000$ 39,685$ 19,685
Expenditures
Current
Executive500500637137
Excess of revenues over
$ 19,500$ 19,50039,048$ 19,548
expenditures
Fund Balances
(218,675)
Beginning of year
$ (179,627)
End of year
151
Packet Page Number 222 of 441
F3, Attachment 3
City of Maplewood
Schedule of Revenues, Expenditures, and Changes
in Fund Balances - Budget and Actual -
Capital Projects Fund - Tax Increment Economic Development District 1-12
Year Ended December 31, 2017
2017
Variance with
Original ActualFinal Budget -
BudgetFinal BudgetAmountsOver (Under)
Revenues
Tax Increments$ 800,000$ 800,000$1,025,826$ 225,826
4,0004,0002,428(1,572)
Investment income
Total revenues804,000804,0001,028,254224,254
Expenditures
Current
Executive5,0005,000499(4,501)
Debt service
Interest and other charges160,000160,000-(160,000)
Total expenditures165,000165,000499(164,501)
Excess of revenues over
expenditures639,000639,0001,027,755388,755
Other Financing Uses
Transfers out(54,380)(54,380)(54,377)3
$ 584,620$ 584,620973,378$ 388,758
Net change in fund balances
Fund Balances
401,850
Beginning of year
$1,375,228
End of year
152
Packet Page Number 223 of 441
F3, Attachment 3
City of Maplewood
Schedule of Revenues, Expenditures, and Changes
in Fund Balances - Budget and Actual -
Capital Projects Fund - Tax Increment Housing 1-1
Year Ended December 31, 2017
2017
Variance with
Original ActualFinal Budget -
BudgetFinal BudgetAmountsOver (Under)
Revenues
$ -$ -$ 52$ 52
Investment income
Expenditures
Current
Executive4,9504,950-(4,950)
Excess of revenues over
(under) expenditures(4,950)(4,950)525,002
Other Financing Uses
Transfers out(12,000)(36,500)(36,500)-
$ (16,950)$ (41,450)(36,448)$ 5,002
Net change in fund balances
Fund Balances
36,448
Beginning of year
$ -
End of year
153
Packet Page Number 224 of 441
F3, Attachment 3
City of Maplewood
Schedule of Revenues, Expenditures, and Changes
in Fund Balances - Budget and Actual -
Capital Projects Fund - Tax Increment Housing 1-2
Year Ended December 31, 2017
2017
Variance with
Original ActualFinal Budget -
BudgetFinal BudgetAmountsOver (Under)
Revenues
$ -$ -$ 136$ 136
Investment income
Expenditures
Current
Executive4,9504,95071,09766,147
Excess of revenues over
(under) expenditures(4,950)(4,950)(70,961)(66,011)
Other Financing Uses
Transfers out-(63,469)(63,469)-
$ (4,950)$ (68,419)(134,430)$ (66,011)
Net change in fund balances
Fund Balances
134,430
Beginning of year
$ -
End of year
154
Packet Page Number 225 of 441
F3, Attachment 3
City of Maplewood
Schedule of Revenues, Expenditures, and Changes
in Fund Balances - Budget and Actual -
Capital Projects Fund - Tax Increment Housing 1-3
Year Ended December 31, 2017
2017
Variance with
Original ActualFinal Budget -
BudgetFinal BudgetAmountsOver (Under)
Revenues
Tax increments$ 60,000$ 60,000$ -$ (60,000)
400400193(207)
Investment income
Total revenues60,40060,400193(60,207)
Expenditures
Current
Executive2,1502,150527(1,623)
Excess of revenues over
(under) expenditures58,25058,250(334)(58,584)
Other Financing Uses
Transfers out(55,980)(20,117)(8,117)12,000
$ 2,270$ 38,133(8,451)$ (46,584)
Net change in fund balances
Fund Balances
40,271
Beginning of year
$ 31,820
End of year
155
Packet Page Number 226 of 441
F3, Attachment 3
City of Maplewood
Schedule of Revenues, Expenditures, and Changes
in Fund Balances - Budget and Actual -
Capital Projects Fund - Tax Increment Housing 1-4
Year Ended December 31, 2017
2017
Variance with
Original ActualFinal Budget -
BudgetFinal BudgetAmountsOver (Under)
Revenues
Tax increments$ 60,000$ 60,000$ 42,346$ (17,654)
500500399(101)
Investment income
Total revenues60,50060,50042,745(17,755)
Expenditures
Current
Executive45045051363
Excess of revenues over
$ 60,050$ 60,05042,232$ (17,818)
(under) expenditures
Fund Balances
61,438
Beginning of year
$ 103,670
End of year
156
Packet Page Number 227 of 441
F3, Attachment 3
City of Maplewood
Schedule of Revenues, Expenditures, and Changes
in Fund Balances - Budget and Actual -
Capital Projects Fund - Tax Increment Housing 1-5
Year Ended December 31, 2017
2017
Variance with
Original ActualFinal Budget -
BudgetFinal BudgetAmountsOver (Under)
Revenues
Tax increments$ 45,000$ 45,000$ 34,511$ (10,489)
100100326226
Investment income
Total revenues45,10045,10034,837(10,263)
Expenditures
Current
Executive45045051363
Excess of revenues over
$ 44,650$ 44,65034,324$ (10,326)
(under) expenditures
Fund Balances
50,091
Beginning of year
$ 84,415
End of year
157
Packet Page Number 228 of 441
F3, Attachment 3
City of Maplewood
Schedule of Revenues, Expenditures, and Changes
In Fund Balances - Budget And Actual -
Capital Projects Fund - Tax Increment Housing 1-6
Year Ended December 31, 2017
2017
Variance with
Original ActualFinal Budget -
BudgetFinal BudgetAmountsOver (Under)
Revenues
Tax increments$ 115,000$ 115,000$ 140,348$ 25,348
200200810610
Investment income
Total revenues115,200115,200141,15825,958
Expenditures
Current
Executive45045051363
Excess of revenues
$ 114,750$ 114,750140,645$ 25,895
over expenditures
Fund Balances
124,828
Beginning of year
$ 265,473
End of year
158
Packet Page Number 229 of 441
F3, Attachment 3
City of Maplewood
Schedule of Revenues, Expenditures, and Changes
in Fund Balances - Budget and Actual -
Capital Projects Fund - Tax Increment Housing 1-7
Year Ended December 31, 2017
2017
Variance with
Original ActualFinal Budget -
BudgetFinal BudgetAmountsOver (Under)
Revenues
Tax increments$ 23,000$ 23,000$ 13,099$ (9,901)
10010044(56)
Investment income
Total revenues23,10023,10013,143(9,957)
Expenditures
Current
Executive1,5001,500740(760)
Debt service
TIF developer payments20,00020,00030,93710,937
Total expenditures21,50021,50031,67710,177
Excess of revenues over
$ 1,600$ 1,600(18,534)$ (20,134)
(under) expenditures
Fund Balances
12,415
Beginning of year
$ (6,119)
End of year
159
Packet Page Number 230 of 441
F3, Attachment 3
City of Maplewood
Schedule of Revenues, Expenditures, and Changes
in Fund Balances - Budget and Actual -
Capital Projects Fund - Tax Increment Housing 1-8
Year Ended December 31, 2017
2017
Variance with
Original ActualFinal Budget -
BudgetFinal BudgetAmountsOver (Under)
Revenues
Tax increments$ 78,000$ 78,000$ 93,709$ 15,709
800800345(455)
Investment income
Total revenues78,80078,80094,05415,254
Expenditures
Current
Executive1,6001,6001,514(86)
Debt service
TIF developer payments72,00072,00084,33912,339
Total expenditures73,60073,60085,85312,253
Excess of revenues
$ 5,200$ 5,2008,201$ 3,001
over expenditures
Fund Balances
56,683
Beginning of year
$ 64,884
End of year
160
Packet Page Number 231 of 441
F3, Attachment 3
City of Maplewood
Schedule of Revenues, Expenditures, and Changes
in Fund Balances - Budget and Actual -
Capital Projects Fund - Tax Increment Housing 1-10
Year Ended December 31, 2017
2017
Variance with
Original ActualFinal Budget -
BudgetFinal BudgetAmountsOver (Under)
Revenues
Tax increments$ 180,000$ 180,000$ 208,776$ 28,776
800800105(695)
Investment income
Total revenues180,800180,800208,88128,081
Expenditures
Current
Executive4,0004,0002,788(1,212)
Debt service
Interest and other charges160,000160,000187,90127,901
Total expenditures164,000164,000190,68926,689
Excess of revenues
$ 16,800$ 16,80018,192$ 1,392
over expenditures
Fund Balances
9,801
Beginning of year
$ 27,993
End of year
161
Packet Page Number 232 of 441
F3, Attachment 3
City of Maplewood
Schedule of Revenues, Expenditures, and Changes
in Fund Balances - Budget and Actual -
Capital Projects Fund - Tax Increment Housing 1-13
Year Ended December 31, 2017
2017
Variance with
Original ActualFinal Budget -
BudgetFinal BudgetAmountsOver (Under)
Revenues
$ 50$ 50$ 306$ 256
Investment income
Miscellaneous--3,3803,380
Total revenues50503,6863,636
Expenditures
Current
Executive50011,69822,43810,740
Excess of revenues
$ (450)$ (11,648)(18,752)$ (7,104)
under expenditures
Fund Balances
1,052
Beginning of year
$ (17,700)
End of year
162
Packet Page Number 233 of 441
F3, Attachment 3
City of Maplewood
Schedule of Revenues, Expenditures, and Changes
in Fund Balances - Budget and Actual -
Capital Projects Fund - Trash Cart Replacement Fund
Year Ended December 31, 2017
2017
Variance with
Original ActualFinal Budget -
BudgetFinal BudgetAmountsOver (Under)
Revenues
Special assessments$ -$ -$ 4,833$ 4,833
--144144
Investment income
Trash cart fees79,00079,00072,388(6,612)
Miscellaneous--3,6133,613
Total revenues79,00079,00080,9781,978
Expenditures
Current
Environmental and Economic Development1,0001,00024,65523,655
Capital outlay
Environmental and Economic Development14,00014,000-(14,000)
Total expenditures15,00015,00024,6559,655
Excess of revenues over
(under) expenditures64,00064,00056,323(7,677)
Other Financing Uses
Transfers out(72,350)(72,350)(72,350)-
$ (8,350)$ (8,350)(16,027)$ (7,677)
Net change in fund balances
Fund Balances
29,859
Beginning of year
$ 13,832
End of year
163
Packet Page Number 234 of 441
F3, Attachment 3
City of Maplewood
Schedule of Revenues, Expenditures, and Changes
in Fund Balances - Budget and Actual -
Capital Projects Fund - Water Availability Charge North St. Paul District
Year Ended December 31, 2017
2017
Variance with
Original ActualFinal Budget -
BudgetFinal BudgetAmountsOver (Under)
Revenues
Utility billings$ 11,600$ 11,600$ 17,006$ 5,406
Expenditures
Current
Public works1,6001,6001,594(6)
Excess of revenues
$ 10,000$ 10,00015,412$ 5,412
over expenditures
Fund Balances
(6,035)
Beginning of year
$ 9,377
End of year
164
Packet Page Number 235 of 441
F3, Attachment 3
City of Maplewood
Schedule of Revenues, Expenditures, and Changes
in Fund Balances - Budget and Actual -
Capital Projects Fund - Water Availability Charge St. Paul District
Year Ended December 31, 2017
2017
Variance with
Original ActualFinal Budget -
BudgetFinal BudgetAmountsOver (Under)
Revenues
General property taxes$ -$ -$ 362$ 362
Charges for services
Utility billings395,000395,000391,475(3,525)
Connection charges25,00025,00082,25157,251
10,00010,0006,034(3,966)
Investment income
Total revenues430,000430,000480,12250,122
Expenditures
Current
Public works7,5007,50028,54521,045
Excess of revenues
over expenditures422,500422,500451,57729,077
Other Financing Uses
Transfers out(150,970)(369,467)(258,166)111,301
$ 271,530$ 53,033193,411$ 140,378
Net change in fund balances
Fund Balances
980,751
Beginning of year
$1,174,162
End of year
165
Packet Page Number 236 of 441
F3, Attachment 3
(THIS PAGE LEFT BLANK INTENTIONALLY)
Packet Page Number 237 of 441
F3, Attachment 3
City of Maplewood
Internal Service Funds
An Internal Service Fund is defined as a fund to account for the financing of goods or services provided
by one department to other departments of the City,or to other governmental units,on a cost-
reimbursement basis. The City of Maplewood had the following Internal Service Funds:
Information Technology Fund
Accounts for the maintenance,repairs,and operation of the City's computer hardware and software.
These operating expenses are used as a basis to charge departments for the use of the data processing
system.
Employee Benefits Fund
Accounts for employee fringe benefit expenses and provides a reserve to finance accumulated leave
benefits and severance pay. These operating expenses are used as a basis to determine amounts to be
charged to departments for leave,retirement,and insurance benefits. The charges are levied as a
percentage of employees'gross pay.
Fleet Management Fund
Accounts for the operating expenses of all City vehicles and major pieces of equipment (except for
public safety vehicles). These operating expenses are used as a basis to establish rental rates that are
charged to the departments using the vehicles.
Risk Management Fund
Accounts for the general insurance and risk management expenses and provides a reserve to finance
premiums,claims,and deductibles. These operating expenses are used as a basis to determine amounts
to be charged to departments for general insurance and risk management. The charges are levied as a
percentage of the departments'cost for annual insurance premiums.
Packet Page Number 238 of 441
F3, Attachment 3
City of Maplewood
Statement of Net Position - Internal Service Funds
December 31, 2017
703 Information 701 Employee 704 Dental
TechnologyBenefitsInsurance
Assets
Current assets
Cash and cash equivalents$ 94,634$ 2,134,886$ 86,066
-130-
Accounts receivable
Accrued interest receivable1333,014121
---
Inventory
94,7672,138,03086,187
Total current assets
Noncurrent assets
Capital assets
882,311--
Structures, vehicles, and equipment
(652,417)--
Less accumulated depreciation
229,894--
Net capital assets
$ 324,661$ 2,138,030$ 86,187
Total assets
Liabilities
Current liabilities
Accounts payable$ 4,467$ -$ -
Due to other governments6,5525,825-
Salaries payable3,865144,933-
Employee benefits payable - current portion-126,800-
Total current liabilities14,884277,558-
Noncurrent liabilities
Employee benefits payable - noncurrent portion-1,690,668-
Less amount due within one year-(126,800)-
Total noncurrent liabilities-1,563,868-
Total liabilities14,8841,841,426-
Net Position
Net investment in capital assets229,894--
Unrestricted79,883296,60486,187
Total net position309,777296,60486,187
$ 324,661$ 2,138,030$ 86,187
Total liabilities and net position
168
Packet Page Number 239 of 441
F3, Attachment 3
702 Fleet 705 Risk
ManagementManagementTotal
$ 298,492$ 725,470$ 3,339,548
--130
4211,0244,713
117,785-117,785
416,698726,4943,462,176
5,701,262-6,583,573
(3,376,623)-(4,029,040)
2,324,639-2,554,533
$ 2,741,337$ 726,494$ 6,016,709
$ 34,820$ -$ 39,287
3,789-16,166
2,348-151,146
--126,800
40,957-333,399
--1,690,668
--(126,800)
--1,563,868
40,957-1,897,267
2,324,639-2,554,533
375,741726,4941,564,909
2,700,380726,4944,119,442
$ 2,741,337$ 726,494$ 6,016,709
169
Packet Page Number 240 of 441
F3, Attachment 3
City of Maplewood
Statement of Revenues, Expenses, and Changes
in Fund Net Position - Internal Service Funds
Year Ended December 31, 2017
703 Information 701 Employee 704 Dental
TechnologyBenefitsInsurance
Operating Revenues
Charges for services$ 763,250$ 7,036,716$ 144,400
Other sales and services1,465--
Total operating revenues764,7157,036,716144,400
Operating Expenses
Personnel services370,8157,212,034117,223
Materials and supplies90,81664-
Contractual services366,08216,845-
Depreciation54,170--
Total operating expenses881,8837,228,943117,223
Operating income (loss)(117,168)(192,227)27,177
Nonoperating Revenues (Expenses)
10711,988355
Investment income
Intergovernmental-32,410-
Gain (loss) on disposal of capital assets(145,820)--
(145,713)44,398355
Total nonoperating revenues (expenses)
Change in net position(262,881)(147,829)27,532
Net Position
Beginning of year572,658444,43358,655
End of year$ 309,777$ 296,604$ 86,187
170
Packet Page Number 241 of 441
F3, Attachment 3
702 Fleet 705 Risk
ManagementManagementTotal
$ 936,730$ 359,580$ 9,240,676
37,362-38,827
974,092359,5809,279,503
303,038-8,003,110
133,327292,314516,521
143,755-526,682
309,307-363,477
889,427292,3149,409,790
84,66567,266(130,287)
5343,77616,760
--32,410
26,003-(119,817)
26,5373,776(70,647)
111,20271,042(200,934)
2,589,178655,4524,320,376
$ 2,700,380$ 726,494$ 4,119,442
171
Packet Page Number 242 of 441
F3, Attachment 3
City of Maplewood
Statement of Cash Flows - Internal Service Funds
Year Ended December 31, 2017
Internal Service Funds
703
Information 701 Employee
TechnologyBenefits
Cash Flows - Operating Activities
Interfund services provided and used$763,250$7,036,588
Payments to suppliers for goods and services(455,457)(20,871)
Payments to employees for services(370,643)(7,168,393)
Other operating revenues1,465-
Net cash flows - operating activities(61,385)(152,676)
Cash Flows - Noncapital
Financing Activities
Intergovernmental receipts-32,410
Cash Flows - Capital and Related
financing activities
Acquisition of capital assets(19,421)-
3,434-
Proceeds from sale of capital assets
Net cash flows - capital and related
financing activities(15,987)-
Cash Flows - Investing Activities
Investment income18311,709
Net change in cash and cash equivalents(77,189)(108,557)
Cash and Cash Equivalents
Beginning of year171,8232,243,443
End of year$94,634$2,134,886
172
Packet Page Number 243 of 441
F3, Attachment 3
Internal Service Funds
704 Dental 702 Fleet 705 Risk
InsuranceManagementManagementTotal
$144,400$936,730$359,580$9,240,548
-(259,129)(292,314)(1,027,771)
(117,223)(303,264)-(7,959,523)
-37,362-38,827
27,177411,69967,266292,081
---32,410
-(398,157)-(417,578)
-26,003-29,437
-(372,154)-(388,141)
3054273,54816,172
27,48239,97270,814(47,478)
58,584258,520654,6563,387,026
$86,066$298,492$725,470$3,339,548
173
Packet Page Number 244 of 441
F3, Attachment 3
City of Maplewood
Statement of Cash Flows - Internal Service Funds
Year Ended December 31, 2017
Internal Service Funds
703
Information 701 Employee
TechnologyBenefits
Reconciliation of Operating
Income (Loss) to Net Cash Flows -
Operating Activities
Operating income (loss)$(117,168)$(192,227)
Adjustments to reconcile operating
income (loss) to net cash flows -
operating activities
Depreciation54,170-
Accounts receivable-(130)
Due from other governments-2
Inventory--
Accounts payable(3,191)-
Salaries payable17251,993
Due to other governments4,632(3,962)
Employee benefits payable-(8,352)
Total adjustments55,78339,551
Net cash flows - operating activities$(61,385)$(152,676)
174
Packet Page Number 245 of 441
F3, Attachment 3
Internal Service Funds
704 Dental 702 Fleet 705 Risk
InsuranceManagementManagementTotal
$27,177$84,665$67,266$(130,287)
-309,307-363,477
---(130)
---2
-(4,919)-(4,919)
-23,440-20,249
-(226)-51,939
-(568)-102
---(8,352)
-327,034-422,368
$27,177$411,699$67,266$292,081
175
Packet Page Number 246 of 441
F3, Attachment 3
(THIS PAGE LEFT BLANK INTENTIONALLY)
Packet Page Number 247 of 441
F3, Attachment 3
City of Maplewood
Statement of Changes in Agency Funds
Assets and Liabilities
Year Ended December 31, 2017
December 31, December 31,
2016AdditionsDeductions2017
Total Agency Fund
Assets
Cash and investments$ 286,969$ 606,921$ 582,467$ 311,423
Accounts receivable1,2105,5075,3921,325
Total assets$ 288,179$ 612,428$ 587,859$ 312,748
Liabilities
Deposits payable$ 288,179$ 38,429$ 13,860$ 312,748
Developer Projects Fund
Assets
Cash and investments$ 11,334$ 578,462$ 580,760$ 9,036
Accounts receivable1,2105,5075,3921,325
Total assets$ 12,544$ 583,969$ 586,152$ 10,361
Liabilities
Deposits payable$ 12,544$ 9,970$ 12,153$ 10,361
Confiscated Money Fund
Assets
Cash and investments$ 275,019$ 28,459$ 1,707$ 301,771
Liabilities
Deposits payable$ 275,019$ 28,459$ 1,707$ 301,771
Police Explorers Fund
Assets
Cash and investments$ 616$ -$ -$ 616
Liabilities
Deposits payable$ 616$ -$ -$ 616
177
Packet Page Number 248 of 441
F3, Attachment 3
City of Maplewood
Combining Balance Sheet -
Debt Service Funds
December 31, 2017
Debt Service
336 G.O. Tax 348 G.O. 357 G.O. 358 G.O.
Increment Bonds Improvement Improvement Improvement
1999BBonds 2004BBonds 2007BBonds 2008A
Assets
$ 82,298$ 38,294$ 233,823$ 132,024
Cash and investments
----
Cash with fiscal agent
11654330186
Accrued interest receivable
Due from other funds----
Property taxes receivable
-4,6531,3941,633
Delinquent
-3,9913,1971,888
Due from Ramsey County
Special assessment receivable
Delinquent-2,5997,0965,986
Deferred-319,995212,305287,957
Special deferred - county-7,242-8,593
-4,6452,31110,906
Due from Ramsey County
$ 82,414$ 381,473$ 460,456$ 449,173
Total assets
Liabilities
$ -$ -$ -$ -
Due to other Funds
----
Accounts payable
----
Total liabilities
Deferred Inflows of Resources
Unavailable revenue - taxes
and assessments-334,489220,795304,169
Fund Balances
Restricted82,41446,984239,661145,004
Unassigned----
82,41446,984239,661145,004
Total fund balances
Total liabilities, deferred inflows
$ 82,414$ 381,473$ 460,456$ 449,173
of resources, and fund balances
178
Packet Page Number 249 of 441
F3, Attachment 3
Debt Service
359 G.O. 360 G.O.
Improvement Improvement 361 G.O. 363 G.O. 364 G.O. 365 G.O.
and Refunding and Refunding Refunding Refunding Refunding Improvement
Bonds 2008BBonds 2009ABonds 2009BBonds 2010BBonds 2011ABonds 2012A
$ 65,127$ -$ 102,859$ 480,292$ 462,771$ 861,629
------
91-1456786531,217
-----235,227
4113,9872,6163,1791,778158
1275,0514,60433,438128
7851,9212,5642,5752,4231,430
11,632161,67331,02570,4552,396,203430,933
--26,9055,70630,579-
2,926420684815145,8261,733
$ 81,099$ 173,052$ 171,402$ 563,703$ 3,043,671$ 1,532,455
$ -$ 20,268$ -$ -$ -$ -
------
-20,268----
12,828167,58163,11081,9152,430,983432,521
68,271-108,292481,788612,6881,099,934
-(14,797)----
68,271(14,797)108,292481,788612,6881,099,934
$ 81,099$ 173,052$ 171,402$ 563,703$ 3,043,671$ 1,532,455
Continued
179
Packet Page Number 250 of 441
F3, Attachment 3
City of Maplewood
Combining Balance Sheet -
Debt Service Funds
December 31, 2017
Debt Service
369 G.O.
366 G.O. State 367 G.O. Improvement/CIP/
Aid Street Improvement 368 G.O. TIF/Equip
Refunding Refunding Refunding Bonds Certificate Bonds
Bonds 2012BBonds 2013A2013B2014A
Assets
$ 118,868$ 444,905$ 199,717$ 520,729
Cash and investments
----
Cash with fiscal agent
167628281735
Accrued interest receivable
Due from other funds----
Property taxes receivable
-2,857-2,817
Delinquent
-5,6365,1566,559
Due from Ramsey County
Special assessment receivable
Delinquent--(595)492
Deferred-387,432-316,370
Special deferred - county----
-2,373-770
Due from Ramsey County
$ 119,035$ 843,831$ 204,559$ 848,472
Total assets
Liabilities
$ -$ -$ -$ -
Due to other Funds
-500322-
Accounts payable
-500322-
Total liabilities
Deferred Inflows of Resources
Unavailable revenue - taxes
and assessments-390,289(595)319,679
Fund Balances
Restricted119,035453,042204,832528,793
Unassigned----
119,035453,042204,832528,793
Total fund balances
Total liabilities, deferred inflows
$ 119,035$ 843,831$ 204,559$ 848,472
of resources, and fund balances
Continued
180
Packet Page Number 251 of 441
F3, Attachment 3
Debt Service
354/371 G.O.
Improvement
370 G.O. Tax Bonds 2006A 372 G.O. 375 G.O.
Abatement and G.O. Improve/TIF/Eq373 G.O. 374 G.O. Improvement
Refunding Bonds Refunding uip Bonds Improve Refund Improvement Refunding
2014BBonds 2015A2015BBonds 2015CBonds - 2016ABonds - 2016B
$ 473,842$ 496,482$ 47,119$ 689,435$ 977,823$ 541,975
-----3,584,604
668700669731,3806,499
------
1,0733,4014382,6819673,376
3,8615,2831,4905,5822,6024,008
-5,179-7,732704-
-294,103-1,103,889398,920608,988
-8,875-38,282-9,414
-5,366-23,3496,64210,187
$ 479,444$ 819,389$ 49,113$ 1,871,923$ 1,389,038$ 4,769,051
$ -$ 214,346$ -$ -$ -$ 613
------
-214,346---613
1,073311,5584381,152,584400,591621,778
478,371293,48548,675719,339988,4474,146,660
------
478,371293,48548,675719,339988,4474,146,660
$ 479,444$ 819,389$ 49,113$ 1,871,923$ 1,389,038$ 4,769,051
Continued
181
Packet Page Number 252 of 441
F3, Attachment 3
(THIS PAGE LEFT BLANK INTENTIONALLY)
Packet Page Number 253 of 441
F3, Attachment 3
City of Maplewood
Combining Balance Sheet -
Debt Service Funds
December 31, 2017
Debt Service
377 Lease
Purchase - 378 G.O. 379 G.O.
Pumper Improvement Refunding
Truck - 2017Bonds - 2017ABonds - 2017BTotal
Assets
$ -$ 655,446$ 2,467$ 7,627,925
Cash and investments
390,362-3,158,9227,133,888
Cash with fiscal agent
-92514,90631,398
Accrued interest receivable
Due from other funds---235,227
Property taxes receivable
---37,419
Delinquent
---62,604
Due from Ramsey County
Special assessment receivable
Delinquent---40,891
Deferred-804,268-7,836,148
Special deferred - county-2,486-138,082
---218,953
Due from Ramsey County
$ 390,362$ 1,463,125$ 3,176,295$ 23,362,535
Total assets
Liabilities
$ -$ -$ -$ 235,227
Due to other Funds
---822
Accounts payable
---236,049
Total liabilities
Deferred Inflows of Resources
Unavailable revenue - taxes
and assessments-806,754-8,052,540
Fund Balances
Restricted390,362656,3713,176,29515,088,743
Unassigned---(14,797)
390,362656,3713,176,29515,073,946
Total fund balances
Total liabilities, deferred inflows
$ 390,362$ 1,463,125$ 3,176,295$ 23,362,535
of resources, and fund balances
Continued
183
Packet Page Number 254 of 441
F3, Attachment 3
City of Maplewood
Combining Schedule of Revenues, Expenditures, and Changes in Fund Balances -
Debt Service Funds
Year Ended December 31, 2017
Debt Service
336 G.O. Tax 348 G.O. 356 G.O.
Increment Bonds Improvement Improvement
1999BBonds 2004BBonds 2007A
Revenues
Taxes
$ -$ 310,704$ 613
Current
Delinquent---
Special assessments
Current collections-152,04379,753
Delinquent collections-576574
Prepayments on deferred-5,84312,217
Penalties-59197
-250,000-
Intergovernmental
6219631,179
Investment income
621720,72094,433
Total revenues
Expenditures
Current
Contractual services149150150
Debt service
57,820790,0002,895,000
Principal retirement
92,63055,128118,081
Interest and other charges
150,599845,2783,013,231
Total expenditures
Excess of revenues over
(149,978)(124,558)(2,918,798)
(under) expenditures
Other Financing Sources (Uses)
Issuance of debt---
Premium on debt issued---
Proceeds from capital leases---
Transfers in-100,0002,353,382
Transfers out---
Total other financing sources (uses)-100,0002,353,382
Net change in fund balances(149,978)(24,558)(565,416)
Fund Balances
Beginning of year232,39271,542565,416
End of year$ 82,414$ 46,984$ -
184
Packet Page Number 255 of 441
F3, Attachment 3
Debt Service
359 G.O. 360 G.O.
357 G.O. 358 G.O. Improvement and Improvement and 361 G.O.
Improvement Improvement Refunding Bonds Refunding Bonds Refunding Bonds
Bonds 2007BBonds 2008A2008B2009A2009B
$ 249,074$ 147,518$ 9,858$ 393,766$ 358,833
--(8)--
53,35386,76618,41245,93841,753
5755,0374,9663421,143
7,50722,59888025,826-
3811,9052,334464298
-351,375---
4398962632445
311,329616,09536,705466,360402,072
150150150150150
340,000715,00050,000440,000345,000
98,727181,8804,29873,53415,976
438,877897,03054,448513,684361,126
(127,548)(280,935)(17,743)(47,324)40,946
-----
-----
-----
90,242156,922---
-----
90,242156,922---
(37,306)(124,013)(17,743)(47,324)40,946
276,967269,01786,01432,52767,346
$ 239,661$ 145,004$ 68,271$ (14,797)$ 108,292
Continued
185
Packet Page Number 256 of 441
F3, Attachment 3
City of Maplewood
Combining Schedule of Revenues, Expenditures, and Changes in Fund Balances -
Debt Service Funds
Year Ended December 31, 2017
Debt Service
362 G.O. 363 G.O. 364 G.O.
Improvement Refunding Bonds Refunding Bonds
Bonds 2010A2010B2011A
Revenues
Taxes
$ -$ (712)$ 268,311
Current
Delinquent---
Special assessments
Current collections-50,760276,647
Delinquent collections-526751
Prepayments on deferred-1,05077,697
Penalties-2957,874
---
Intergovernmental
-2,6641,482
Investment income
-54,583632,762
Total revenues
Expenditures
Current
Contractual services-150150
Debt service
-330,000500,000
Principal retirement
-26,850260,164
Interest and other charges
-357,000760,314
Total expenditures
Excess of revenues over
-(302,417)(127,552)
(under) expenditures
Other Financing Sources (Uses)
Issuance of debt---
Premium on debt issued---
Proceeds from capital leases---
Transfers in-218,643142,710
Transfers out(4,169)--
Total other financing sources (uses)(4,169)218,643142,710
Net change in fund balances(4,169)(83,774)15,158
Fund Balances
Beginning of year4,169565,562597,530
End of year$ -$ 481,788$ 612,688
Continued
186
Packet Page Number 257 of 441
F3, Attachment 3
Debt Service
369 G.O.
366 G.O. State 367 G.O. Improvement/CIP/370 G.O. Tax
365 G.O. Aid Street Improvement 368 G.O. TIF/Equip Abatement
Improvement Refunding Bonds Refunding Bonds Refunding Bonds Certificate Bonds Refunding Bonds
Bonds 2012A2012B2013A2013B2014A2014B
$ 9,858$ -$ 440,202$ 341,945$ 512,620$ 296,063
173--1,652--
90,192-98,584-44,472-
----214-
21,990---21,716-
162---131-
280,710342,375----
4,9829007901,1231,2182,878
408,067343,275539,576344,720580,371298,941
150150150150150150
585,000300,000415,000260,000375,000265,000
78,53842,825134,61369,152237,93817,475
663,688342,975549,763329,302613,088282,625
(255,621)300(10,187)15,418(32,717)16,316
------
------
------
72,350---54,377-
-----(100,000)
72,350---54,377(100,000)
(183,271)300(10,187)15,41821,660(83,684)
1,283,205118,735463,229189,414507,133562,055
$ 1,099,934$ 119,035$ 453,042$ 204,832$ 528,793$ 478,371
Continued
187
Packet Page Number 258 of 441
F3, Attachment 3
City of Maplewood
Combining Schedule of Revenues, Expenditures, and Changes in Fund Balances -
Debt Service Funds
Year Ended December 31, 2017
Debt Service
354/371 G.O.
Improvement
Bonds 2006A and 372 G.O. 373 G.O. Improve
G.O. Refunding Improve/TIF/Equip Refund Bonds
Bonds 2015ABonds 2015B2015C
Revenues
Taxes
$ 412,831$ 116,721$ 433,851
Current
Delinquent---
Special assessments
Current collections92,372-333,851
Delinquent collections1,861-8,149
Prepayments on deferred11,377-36,721
Penalties316-3,181
---
Intergovernmental
2,359251,312
Investment income
521,116116,746817,065
Total revenues
Expenditures
Current
Contractual services300150150
Debt service
520,00080,000905,000
Principal retirement
113,05128,949153,186
Interest and other charges
633,351109,0991,058,336
Total expenditures
Excess of revenues over
(112,235)7,647(241,271)
(under) expenditures
Other Financing Sources (Uses)
Issuance of debt---
Premium on debt issued---
Proceeds from capital leases---
Transfers in--133,933
Transfers out---
Total other financing sources (uses)--133,933
Net change in fund balances(112,235)7,647(107,338)
Fund Balances
Beginning of year405,72041,028826,677
End of year$ 293,485$ 48,675$ 719,339
Continued
188
Packet Page Number 259 of 441
F3, Attachment 3
Debt Service
375 G.O. 377 Lease
374 G.O. Improvement Purchase - 378 G.O. 379 G.O.
Improvement Refunding Bonds - Pumper Truck - Improvement Refunding Bonds -
Bonds - 2016A2016B2017Bonds - 2017A2017BTotal
$ 203,294$ 312,158$ -$ -$ -$ 4,817,508
-----1,817
77,94680,594---1,623,436
-821---25,535
25,9169,206-620,479-901,023
129104-1,688-19,950
-----1,224,460
6,45542,28586418,96814,976107,711
313,740445,168864641,13514,9768,721,440
---74,71958,749136,467
--93,882--10,261,702
69,659184,769-8002,8002,061,023
69,659184,76993,88275,51961,54912,459,192
244,081260,399(93,018)565,616(46,573)(3,737,752)
---3,850,0003,145,0006,995,000
---220,59677,868298,464
--615,000--615,000
--93,882--3,416,441
-(2,303,822)(225,502)(3,979,841)-(6,613,334)
-(2,303,822)483,38090,7553,222,8684,711,571
244,081(2,043,423)390,362656,3713,176,295973,819
744,3666,190,083---14,100,127
$ 988,447$ 4,146,660$ 390,362$ 656,371$ 3,176,295$ 15,073,946
189
Packet Page Number 260 of 441
F3, Attachment 3
(THIS PAGE LEFT BLANK INTENTIONALLY)
Packet Page Number 261 of 441
F3, Attachment 3
STATISTICAL SECTION (UNAUDITED)
This part of the City of Maplewood, Minnesota's Comprehensive Annual Financial Report
presents details information as a context for understanding what the information in the financial
statements, note disclosures, and required supplementary information says about the City of
Maplewood, Minnesota's overall financial health.
ContentsPages
Financial Trends192
These tables contain trend information to help the reader understand how the
City's financial performance and well-being have changed over time.
Revenue Capacity202
These tables present information to help the reader assess the City's most
significant local revenue source, the property tax.
Debt Capacity206
These tables present information to help the reader assess the affordability of the
City's current levels of outstanding debt and the City's ability to issue additional
debt in the future.
Demographic and EconomicInformation213
These tables offer demographic and economic indicatorsto help the reader
understand the environment within which the City's financial activities take
place.
Operation Information216
These tables contain service and infrastructure data to help the reader understand
how the information in the City's financial report relates to the services the City
provides and activities in preforms.
Sources: Unless otherwise noted, the information in these tables in derived from the
comprehensive financial reports for the relevant year.
Packet Page Number 262 of 441
F3, Attachment 3
CITY OF MAPLEWOOD, MINNESOTA
NET POSITION BY COMPONENT
Last Ten Fiscal Years
(Accrual Basis of Accounting)
Fiscal Year
2008200920102011
Governmental activities:
Net investment in capital assets$51,558,225$52,127,352$41,693,090$48,376,801
Restricted24,468,24623,683,15622,828,02524,747,537
Unrestricted12,792,4899,042,7488,410,1992,522,583
Total governmental activities net position$88,818,960$84,853,256$72,931,314$75,646,921
Business-type activities:
Net investment in capital assets$33,960,677$37,977,129$38,512,301$40,934,738
Unrestricted1,745,788904,863699,043425,332
Total business-type activities net position$35,706,465$38,881,992$39,211,344$41,360,070
Primary government:
Net investment in capital assets$85,518,902$90,104,481$80,205,391$83,696,539
Restricted24,468,24623,683,15622,828,02524,747,537
Unrestricted14,538,2779,947,6119,109,2428,562,915
Total primary government net position$124,525,425$123,735,248$112,142,658$117,006,991
192
Packet Page Number 263 of 441
F3, Attachment 3
Table 1
Fiscal Year
201220132014201520162017
$59,121,245$57,935,219$59,682,937$69,155,245$71,120,862$76,463,530
24,401,29921,122,36021,015,0475,037,37018,349,85017,694,840
1,381,5282,388,297(1,356,678)(530,832)(10,274,362)(9,151,812)
$84,904,072$81,445,876$79,341,306$73,661,783$79,196,350$85,006,558
$39,976,984$43,822,751$45,758,367$45,499,281$44,578,697$44,324,509
1,592,3453,326,4595,141,9524,683,4776,223,9069,254,757
$41,569,329$47,149,210$50,900,319$50,182,758$50,802,603$53,579,266
$93,758,229$96,767,970$100,811,304$109,679,526$111,844,559$117,568,039
24,401,29921,122,36021,015,0475,037,37018,349,85017,694,840
8,313,87310,704,7568,415,2749,127,645(195,456)3,322,945
$126,473,401$128,595,086$130,241,625$123,844,541$129,998,953$138,585,824
193
Packet Page Number 264 of 441
F3, Attachment 3
CITY OF MAPLEWOOD, MINNESOTA
CHANGES IN NET POSITION
Last Ten Fiscal Years
(Accrual Basis of Accounting)
Fiscal Year
Expenses2008200920102011
Governmental activities:
General government$2,425,669$3,704,861$2,595,881$3,348,454
Public safety9,383,2269,213,2279,593,9529,792,541
Public works6,004,1208,050,2147,807,4487,720,329
Parks and recreation - - -1,378,457
Recreation programs737,767705,150545,698 -
Community development and parks -2,092,8391,851,492 -
Citizen services960,9301,202,3011,229,0801,069,692
Environmental & economic development - - -1,066,702
Inspections, planning and building operations2,025,009 - - -
Interest and fiscal charges3,018,7432,880,3112,954,9022,971,999
Total governmental activities expenses24,555,46427,848,90326,578,45327,348,174
Business-type activities:
Ambulance service2,161,3242,171,3502,415,1632,439,483
Community center2,477,7052,646,1422,668,7732,891,063
Environmental utility1,315,5871,415,1771,514,2071,621,375
Recycling program355,552477,437509,716599,504
Sewer3,877,3314,012,7443,985,4744,260,740
Street light utility180,982184,785176,523195,375
Total business-type activities expenses10,368,48110,907,63511,269,85612,007,540
Total primary government expenses$34,923,945$38,756,538$37,848,309$39,355,714
Program revenues
Governmental activities:
Charges for services:
General government$385,103$257,339$219,487$93,150
Public safety766,663659,426721,184761,444
Public works3,230,2034,131,9112,932,9332,683,681
Parks and recreation - - -527,215
Recreation programs470,131442,193425,221 -
Community development and parks -1,298,1371,275,668 -
Citizen services511,318490,138498,892517,949
Environmental & economic development - - -1,388,142
Inspections, planning and building operations1,394,082 - - -
Operating grants and contributions1,047,234740,034909,310986,174
Capital grants and contributions6,237,0124,354,8087,781,8328,708,066
Total governmental activities program revenues14,041,74612,373,98614,764,52715,665,821
Business-type activities:
Charges for services:
Ambulance service2,595,2091,296,3761,690,7431,727,410
Community center2,037,6101,993,2221,922,5981,810,973
Environmental utility1,483,2961,625,4151,736,4521,899,393
Recycling program382,981394,252400,875414,197
Sewer4,313,7604,143,8674,447,7744,805,156
Street light utility186,882187,412262,024286,356
Operating grants and contributions74,613148,860145,468207,291
Capital grants and contributions - -31,084134,809
Total business-type activities program revenues11,074,3519,789,40410,637,01811,285,585
194
Packet Page Number 265 of 441
F3, Attachment 3
Table 2
Page 1 of 2
Fiscal Year
201220132014201520162017
$2,619,335$2,805,854$2,216,431$2,476,916$2,787,584$3,696,095
9,971,41710,294,18110,380,55310,838,81914,389,43412,444,730
5,837,54426,348,21116,216,1815,962,3673,672,7456,325,400
1,436,3861,195,2101,641,7521,479,2412,007,1742,281,269
- - - - - -
- - - - - -
1,104,4311,468,4301,171,4311,289,8951,597,9221,096,973
1,566,0921,161,9991,263,6956,268,5763,781,4901,039,583
- - - - - -
2,971,2552,738,1102,798,6382,558,9371,613,2311,865,179
25,506,46046,011,99535,688,68130,874,75129,849,58028,749,229
2,235,5052,332,8242,425,3602,573,2182,550,5602,486,837
2,543,1362,559,7142,567,2932,549,4542,080,570196,618
1,885,5201,726,0721,993,1971,969,0101,864,7541,765,436
556,491518,474631,456652,324739,817661,133
3,876,0214,087,8774,275,8884,489,3364,640,3084,470,104
209,349225,637224,197205,881337,746224,334
11,306,02211,450,59812,117,39112,439,22312,213,7559,804,462
$36,812,482$57,462,593$47,806,072$43,313,974$42,063,335$38,553,691
$178,770$247,580$165,136$150,918$140,661$234,964
830,745720,820638,449656,632604,913581,474
2,519,4422,862,7652,633,3052,361,7593,033,8161,804,608
526,111494,839469,708498,563490,245367,067
- - - - - -
- - - - - -
593,771602,814674,687741,8391,570,0861,655,854
1,903,8731,632,6152,963,1291,727,9391,604,3042,158,563
- - - - - -
1,287,0821,051,021829,8581,514,5931,341,1661,149,787
6,944,56123,014,3328,024,0567,152,5804,715,2594,348,448
14,784,35530,626,78616,398,32814,804,82313,500,45012,300,765
2,170,5362,384,1872,456,8232,572,8252,545,4123,026,132
1,874,6551,920,0511,860,4171,844,8421,446,0545,398
2,103,0522,328,6762,447,6692,521,5972,606,6252,831,795
439,860559,177549,248566,002609,852613,826
5,075,8645,260,7645,206,2755,029,7074,924,5595,020,996
287,636294,811476,269477,280496,562517,643
208,393213,779238,297287,307245,679238,069
- - - - -88,633
12,159,99612,961,44513,234,99813,299,56012,874,74312,342,492
195
Packet Page Number 266 of 441
F3, Attachment 3
CITY OF MAPLEWOOD, MINNESOTA
CHANGES IN NET POSITION
Last Ten Fiscal Years
(Accrual Basis of Accounting)
Fiscal Year
2008200920102011
Net (expense) revenue:
Governmental activities($10,513,718)($15,474,917)($11,813,926)($11,682,353)
Business-type activities705,870(1,118,231)(632,838)(721,955)
Total primary government net (expense) revenue(9,807,848)(16,593,148)(12,446,764)(12,404,308)
General revenues and other changes in net position
Governmental activities:
General property taxes$14,192,765$14,638,940$15,906,578$16,249,875
Tax increment collections519,287563,147562,940572,160
Unrestricted grants and contributions417,54919,89917,94917,487
Investment earnings1,243,568212,498(7,991)62,931
Miscellaneous41,73291,84348,89739,065
Gain (loss) on disposal of capital assets - - - -
Transfers1,632,183(4,017,114)(789,905)(2,543,558)
Total governmental activities18,047,08411,509,21315,738,46814,397,960
Business-type activities:
Property taxes274,478279,660208,564329,570
Unrestricted grants and contributions4,934 - - -
Investment earnings82,152(3,016)(977)(2,447)
Miscellaneous33,632 - - -
Transfers(1,632,183)4,017,114789,9052,543,558
Total business-type activities(1,236,987)4,293,758962,1902,870,681
Total primary government$16,810,097$15,802,971$16,700,658$17,268,641
Change in net position:
Governmental activities$7,533,366($3,965,704)$3,924,542$2,715,607
Business-type activities(531,117)3,175,527329,3522,148,726
Total primary government$7,002,249($790,177)$4,253,894$4,864,333
196
Packet Page Number 267 of 441
F3, Attachment 3
Table 2
Page 2 of 2
Fiscal Year
201220132014201520162017
($10,722,105)($15,385,209)($19,290,353)($16,069,928)($16,349,130)($16,448,464)
853,9741,510,8471,117,607860,337660,9882,538,030
(9,868,131)(13,874,362)(18,172,746)(15,209,591)(15,688,142)(13,910,434)
$17,004,421$17,241,967$17,165,842$17,986,130$18,756,112$19,717,481
656,910623,512964,327876,6561,455,6871,598,300
5,2595,697536,167632,576692,501737,219
86,44634,67581,451110,74798,467211,797
18,76718,8935,078 - - -
607,000 - - - - -
1,600,453(3,052,497)(1,666,318)1,182,518880,930542,301
19,979,25614,872,24717,086,54720,788,62721,883,69722,807,098
798,945897,433958,516824,147799,409788,751
- - - - - -
(1,066)1,8128,66822,83640,37837,862
- - - - - -
(1,600,453)3,052,4971,666,318(1,182,518)(880,930)(542,301)
(802,574)3,951,7422,633,502(334,011)(41,143)284,312
$19,176,682$18,823,989$19,720,049$20,454,616$21,842,554$23,091,410
$9,257,151($512,962)($2,203,806)$4,718,699$5,534,567$6,358,634
51,4005,462,5893,751,109526,326619,8452,822,342
$9,308,551$4,949,627$1,547,303$5,245,025$6,154,412$9,180,976
197
Packet Page Number 268 of 441
F3, Attachment 3
CITY OF MAPLEWOOD, MINNESOTA
FUND BALANCES - GOVERNMENTAL FUNDS
Last Ten Fiscal Years
(Modified Accrual Basis of Accounting)
Fiscal Year
20082009201020112012
General Fund:
Reserved$42,523$46,350$84,756$ - $ -
Unreserved6,709,5286,465,7907,233,099 - -
Nonspendable - - - 248 -
Assigned - - - 435,950983,590
Unassigned - - - 7,509,1297,447,826
Total general fund$6,752,051$6,512,140$7,317,855$7,945,327$8,431,416
All other governmental funds:
Reserved$12,670,668$12,700,235$15,084,365$ - $ -
Unreserved, reported in:
Debt service fund - -
Public improvement projects fund1,992,325(1,908,554)(804,558) - -
Special revenue funds130,94440,610181,883 - -
Capital projects funds4,095,8273,946,3513,031,226 - -
Nonspendable - - - 10607,000
Restricted - - - 10,308,68912,390,120
Committed - - - 222,211189,108
Assigned - - - 3,324,9694,651,496
Unassigned - - - (1,386,433)3,209,393
Total all other governmental funds$18,889,764$14,778,642$17,492,916$12,469,446$21,047,117
The City implemented GASB 54 in fiscal year 2011, resulting in significant reclassification of the components of fund balance.
Years prior to 2011 have not been restated.
198
Packet Page Number 269 of 441
F3, Attachment 3
Table 3
Fiscal Year
20132014201520162017
$ - $ - $ - $ - $ -
- - - - -
- - - 1,187 -
344,985101,72084,230102,808 -
7,682,2598,262,6027,622,2997,500,0758,449,546
$8,027,244$8,364,322$7,706,529$7,604,070$8,449,546
$ - $ - $ - $ - $ -
- - - - -
- - - - -
- - - - -
860,400703,200703,200703,200 -
15,203,03616,518,57111,126,63915,191,34719,286,084
173,901155,212117,398499,729669,444
5,975,6853,625,7844,395,3946,307,7954,829,927
(6,448,228)(8,918,312)(9,193,276)(5,929,822)(3,853,849)
$15,764,794$12,084,455$7,149,355$16,772,249$20,931,606
199
Packet Page Number 270 of 441
F3, Attachment 3
CITY OF MAPLEWOOD, MINNESOTA
CHANGES IN FUND BALANCES - GOVERNMENTAL FUNDS
Last Ten Fiscal Years
Fiscal Year
2008200920102011
Revenues:
General property taxes$14,182,624$14,536,202$15,692,694$16,695,875
Tax increment collections519,287563,147562,940572,160
Miscellaneous taxes - - - -
Special assessments2,748,1383,747,1493,626,6073,066,915
Licenses and permits1,251,7781,106,2321,144,6231,162,478
Intergovernmental 1,806,4022,049,1093,814,2235,392,865
Charges for services4,802,9654,319,9444,115,2424,479,130
Fines and forfeits238,688211,847230,737276,427
Investment earnings1,130,992201,253(9,918)57,390
Miscellaneous2,971,7261,594,631884,000386,780
Total revenues29,652,600 28,329,514 30,061,148 32,090,020
Expenditures:
Current:
General government2,087,9781,663,7431,662,8132,237,591
Public safety9,006,9988,688,3498,931,9779,400,032
Public works4,197,9603,706,0273,662,8993,149,545
Parks and recreation - - - 1,108,069
Recreation programs739,406697,898545,546 -
Citizen services950,9181,174,3591,184,7821,052,495
Environmental & economic development - - - 1,067,328
Community development and parks - 1,650,2051,573,617 -
Inspections, planning & building operations1,830,924 - - -
Miscellaneous91,248123,253108,908100,981
Capital outlay14,040,12810,008,69013,162,02115,477,220
Debt service:
Principal5,465,92910,306,0539,485,00010,955,000
Interest2,731,9542,927,0002,663,6692,926,357
TIF developer payments231,376215,417172,888205,738
Other202,816113,285151,172104,680
Total expenditures41,577,635 41,274,279 43,305,292 47,785,036
Revenues over (under) expenditures(11,925,035)(12,944,765)(13,244,144)(15,695,016)
Other financing sources (uses):
Transfers in3,869,8941,733,6715,173,1902,764,422
Transfers out(1,664,820)(771,486)(4,289,691)(1,751,581)
Proceeds from bonds issued11,040,0007,370,00011,790,00010,000,000
Proceeds from refunding bonds - - 4,050,000 -
Premium (discount) on bonds issued137,607143,448(35,654)301,355
Proceeds from capital leases - - - -
Sale of capital assets48,316118,09976,28859,822
Total other financing sources (uses)13,430,997 8,593,732 16,764,133 11,374,018
Net change in fund balance$1,505,962($4,351,033)$3,519,989($4,320,998)
Debt service as a percentage of
noncapital expenditures29.8%42.3%40.3%29.0%
Debt service as percentage of total expenditures19.7%32.1%28.1%29.0%
200
Packet Page Number 271 of 441
F3, Attachment 3
Table 4
Fiscal Year
201220132014201520162017
$17,046,634$17,270,276$17,275,364$17,949,228$18,761,397$19,711,663
656,910323,5121,264,327876,6561,455,6871,598,300
- - - - 1,332,8871,412,757
3,242,5142,870,1382,932,6092,393,1682,848,8982,603,358
1,503,2251,257,5442,275,6341,366,7021,445,8121,808,463
5,581,87123,137,0927,312,5658,607,6075,347,4244,213,838
4,546,2964,711,2574,854,9624,113,8234,253,2292,963,286
281,439298,427297,444239,430199,872210,218
77,26330,72869,90391,35667,509195,037
573,572373,260301,384614,148301,486373,966
33,509,724 50,272,234 36,584,192 36,252,118 36,014,201 35,090,886
2,323,1282,554,7811,780,6212,051,5462,061,1272,281,406
9,579,6229,915,4919,967,36310,162,77410,354,72810,917,454
2,983,7883,130,8723,841,4443,574,1483,730,2863,751,303
1,176,5131,156,2411,317,2431,328,3391,419,8051,588,382
- - - - - -
1,089,9611,155,4431,169,6651,202,8701,451,4801,726,419
1,573,4041,194,9071,254,9681,113,6581,135,7911,337,244
- - - - - -
- - - - - -
80,69684,29477,01571,61278,748 -
14,763,10127,355,50418,446,15912,725,9043,880,6964,430,577
-
6,825,0007,552,4589,674,67223,855,53711,186,10110,261,702
2,898,4332,997,0472,789,3082,810,9282,170,2122,248,924
170,42261,193248,45684,51682,876115,276
167,509184,923178,290197,294161,366 -
43,631,577 57,343,154 50,745,204 59,179,126 37,713,216 38,658,687
(10,121,853)(7,070,920)(14,161,012)(22,927,008)(1,699,015)(3,567,801)
4,798,9613,470,3506,788,97618,970,26410,037,4376,936,790
(3,233,698)(1,816,125)(5,351,412)(16,757,403)(9,043,044)(6,394,489)
8,285,0005,775,0007,745,0001,215,0003,765,0003,850,000
- 4,105,0001,255,00011,780,0005,775,0003,145,000
246,761283,323369,279324,377619,378298,464
- - - - - 615,000
657,173444,45110,9081,801,87765,679121,869
10,754,197 12,261,999 10,817,751 17,334,115 11,219,450 8,572,634
$632,344$5,191,079($3,343,261)($5,592,893)$9,520,435$5,004,833
33.1%24.6%36.5%86.0%44.6%35.6%
22.3%18.4%24.6%45.1%35.4%32.4%
201
Packet Page Number 272 of 441
F3, Attachment 3
CITY OF MAPLEWOOD, MINNESOTA
TAX CAPACITY VALUE AND ESTIMATED MARKET VALUE OF TAXABLE PROPERTY Table 5
Last Ten Fiscal Years
FiscalLess:
YearTotalFiscalAdjustedTotalTaxableTax Capacity
EndedRealAllTaxDisparityTax CapacityDirect TaxMarketas a Percent
December 31,PropertyOtherCapacityContributionValueRateValueof TMV
200850,506,824452,73650,959,5602,990,72747,968,83330.8004,028,586,7001.26%
200949,821,773448,82150,270,5942,481,59447,789,00032.5723,918,194,3001.28%
201047,627,596442,15948,069,7552,508,05545,561,70035.3543,730,663,3001.29%
201144,767,816488,53145,256,3471,742,61143,513,73639.0503,517,546,9001.29%
201240,924,525528,59341,453,1181,870,55139,582,56744.0563,168,106,8001.31%
201338,133,717570,44338,704,1601,556,98837,147,17248.6592,908,432,1001.33%
201438,459,635575,51439,035,1492,039,50936,995,64048.3782,934,075,1001.33%
201541,499,903596,18442,096,0871,996,37940,099,70846.3533,242,412,2001.30%
201641,792,693619,80042,412,4932,112,15340,300,34048.5073,296,844,3001.29%
201744,062,824657,63144,720,4551,575,90043,144,55547.2483,482,235,4001.28%
Source: Ramsey County Department of Property Records and Revenue
202
Packet Page Number 273 of 441
F3, Attachment 3
CITY OF MAPLEWOOD, MINNESOTA
DIRECT AND OVERLAPPING PROPERTY TAX RATES Table 6
Last Ten Fiscal Years
City Direct RatesOverlapping Rates*
DebtTotalSchoolSchoolSchool
FiscalBasicServiceDirectDistrictDistrictDistrictOtherRamsey
YearRateRateRateISD 622ISD 623ISD 624DistrictsCounty
200824.0216.77930.80020.42610.17515.4227.97944.023
200925.7786.79432.57224.81610.62419.3968.14846.546
201027.6677.68735.35425.35913.06521.7728.81750.248
201130.2208.83039.05027.78514.56622.5219.27954.678
201233.67210.38444.05628.33717.06526.10210.65061.316
201337.33111.32848.65932.55215.46428.62211.52065.240
201436.21412.16448.37837.64316.25128.56211.97863.735
201534.65511.69846.35335.86417.18026.66011.23358.922
201637.33611.17148.50735.56920.95826.23611.15858.885
201736.59710.65147.24833.58218.89423.47610.38555.850
Source: Ramsey County Department of Property Records and Revenue
*Overlapping rates are those of local and county governments that apply to property owners within the City. Not all
overlapping rates apply to all City property owners; for example, although the county property tax rates apply to all
City property owners, Other Districts rates apply only to the approximately one-third of City property owners whose
property is located within that District's geographic boundaries. A property owner will be assessed one school
district tax based on the school district the property is located in.
203
Packet Page Number 274 of 441
F3, Attachment 3
CITY OF MAPLEWOOD, MINNESOTA
PRINCIPAL PROPERTY TAXPAYERS Table 7
Current Year and Eleven Years Ago
20172007
Percentage Percentage
of Total Cityof Total City
Net TaxNet TaxNet TaxNet Tax
TaxpayerCapacityRankCapacityCapacityRankCapacity
3M Company$3,664,555142.35%$5,387,139152.99%
Maplewood Mall Associates1,606,800218.57%1,901,270218.70%
Xcel Energy1,203,330313.90%835,85638.22%
Birch Run LLC476,46845.51%524,45045.16%
DeSoto Associates LP329,72753.81%270,99862.67%
Costco Wholesale Corporation325,25063.76% - 0.00%
TCA Real Estate LLC291,81573.37% - 0.00%
WB Exchange Point LLC276,00683.19%299,55052.95%
Maplewood 2007 LLC251,25092.90% - 0.00%
Regent at Maplewood LLC228,750102.64% - 0.00%
Country View Golf Center - 0.00%0.00%
The May Dept Stores Co. - 0.00%253,01072.49%
Sears - 0.00%0.00%
St. Paul Business Center Investor - 0.00%237,37092.33%
Mapleridge SC Corporation - 0.00%0.00%
Trustee Group Realty Partners - 0.00%0.00%
Menard Inc & Corporate Acct - 0.00%0.00%
Wells Fargo Properties Inc. - 0.00%242,81282.39%
Individual - 0.00%213,960102.10%
Total$8,653,951100.00%$10,166,415100.00%
Total All Property $44,720,455$47,968,833
Source: Official Statement for 2008 and 2017 bond issues.
204
Packet Page Number 275 of 441
F3, Attachment 3
CITY OF MAPLEWOOD, MINNESOTA
PROPERTY TAX LEVIES AND COLLECTIONSTable 8
Last Ten Fiscal Years
FiscalTaxesCollected Within TheCollections
YearLeviedFiscal Year of the LevyinTotal Collections to Date
EndedFor ThePercentageSubsequentPercentage
December 31,Fiscal Year*Amount*of LevyYearsAmountof Levy
200815,546,45014,588,64993.84%957,80115,546,450100.00%
200915,876,23514,888,20093.78%988,03515,876,235100.00%
201016,670,04615,783,63394.68%886,41316,670,046100.00%
201117,503,45416,589,00394.78%914,45117,503,454100.00%
201217,853,52317,607,85998.62%232,02317,839,88299.92%
201318,528,40018,257,82898.54%270,06518,527,893100.00%
201418,528,40018,412,26299.37%116,13818,528,400100.00%
201518,991,61018,820,86499.10%146,04118,966,90599.87%
201619,751,27019,626,61499.37%90,63519,717,24999.83%
201720,738,83320,616,48199.41%-20,616,48199.41%
*The total tax levy and current tax collections amounts include the state-paid homestead credit and
reimbursement credit, if received.
Sources: Ramsey County Department of Property Records and Revenue
205
Packet Page Number 276 of 441
F3, Attachment 3
CITY OF MAPLEWOOD, MINNESOTA
RATIOS OF OUTSTANDING DEBT BY TYPE
Last Ten Fiscal Years
Governmental Activities
GeneralG.O.G.O. TaxG.O. Tax
FiscalObligationImprovementIncrementAbatement
YearDebtBondsBondsBonds
20088,240,00049,496,1893,942,2974,565,000
20095,140,00048,212,9173,267,2974,205,000
20104,550,00053,399,9284,067,2973,850,000
20113,940,00055,606,2092,082,2973,465,000
20123,355,00057,250,0901,767,2973,080,000
20138,240,00056,288,7951,244,8392,695,000
20149,245,00054,374,3161,885,1673,565,000
20158,430,00050,433,9081,439,6311,255,000
20169,580,00052,439,9291,378,529980,000
201710,081,60949,973,0181,315,691715,000
Note: Personal income data is not available, therefore total debt outstanding as a
percentage of personal income cannot be presented. Instead, outstanding
debt as a percentage of tax capacity and outstanding debt per capita data
is presented. Debt shown is net of related premiums and discounts.
206
Packet Page Number 277 of 441
F3, Attachment 3
Table 9
Governmental Activities
Utility/StateTotalPercentageTotal
Aid RevenueNotesGovernmentalof TaxPrimaryPer
BondsPayableActivitiesCapacityGovernmentCapita
9,305,0001,213,23576,761,721150.63%76,761,7212,090.63
12,115,0001,011,68973,951,903147.11%73,951,9031,958.73
13,360,0001,011,68980,238,914166.92%80,238,9142,110.55
13,445,0001,011,68979,550,195175.78%79,550,1952,073.02
14,745,0001,011,68981,209,076195.91%81,209,0762,078.82
14,275,000567,07883,310,712215.25%83,310,7122,138.91
13,285,000467,84282,822,325212.17%82,822,3252,109.32
10,250,000368,60672,177,145171.46%72,177,1451,816.14
6,185,000-70,563,458166.37%70,563,4581,753.43
5,381,843-67,467,161150.86%67,467,1611,683.14
207
Packet Page Number 278 of 441
F3, Attachment 3
CITY OF MAPLEWOOD, MINNESOTA
RATIOS OF GENERAL BONDED DEBT OUTSTANDINGTable 10
Last Ten Fiscal Years
GeneralPercentage
FiscalObligationof EstimatedPer
YearDebtMarket ValueCapita
20088,240,0000.20%224.42
20095,140,0000.13%136.14
20104,550,0000.12%119.68
20113,940,0000.11%102.67
20123,355,0000.11%85.88
2013*8,240,0000.28%211.55
20149,245,0000.32%235.45
20158,430,0000.26%212.12
20169,580,0000.29%238.05
201710,081,6090.27%251.51
Source: Metropolitan Council, Census Bureau and Ramsey County Department
of Property Records and Revenue
* Includes Refunding Bonds, Series 2013A and 2013B
208
Packet Page Number 279 of 441
F3, Attachment 3
CITY OF MAPLEWOOD, MINNESOTA
DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT Table 11
December 31, 2017
Estimated
GrossEstimatedCity Share of
DebtPercentageOverlapping
Governmental UnitOutstandingApplicableDebt
Debt repaid with property taxes:
Ramsey County$123,815,0007.8%$9,657,570
Ramsey County Library29,505,000 15.6%$4,602,780
School Districts:
Maplewood-No. St. Paul School District #622112,360,000 48.2%$54,157,520
Roseville School District #623173,890,000 8.4%$14,606,760
White Bear Lake School District #62485,805,000 1.0%$858,050
Other Debt:
Metropolitan Council8,360,000 1.3%$108,680
Metropolitan Transit District144,745,000 1.6%$2,315,920
Subtotal - overlapping debt86,307,280
City direct debt67,467,161 100.0%67,467,161
Total direct and overlapping debt$153,774,441
Source: Ramsey County
Note: Overlapping governments are those that coincide, at least in part, with the geographic boundaries of the City. This
schedule estimates the portion of the outstanding debt of those overlapping governments that is borne by the residents
and businesses of the City. This process recognizes that, when considering the City's ability to issue and repay long-term
debt, the entire debt burden borne by the residents and businesses should be taken into account. However, this does not
imply that every taxpayer is a resident, and therefore responsible for repaying the debt, of each overlapping government.
209
Packet Page Number 280 of 441
F3, Attachment 3
CITY OF MAPLEWOOD, MINNESOTA
LEGAL DEBT MARGIN INFORMATION
Last Ten Fiscal Years
Legal Debt Margin Calculation for Fiscal Year 2017
Estimated market value of taxable property$3,688,166,000
Debt limit (3% of market value)110,644,980
Less amount of debt applicable to debt limit(10,415,000)
Legal debt margin$100,229,980
2007200820092010
Debt limit$80,571,734$120,857,601$117,545,829$111,919,899
Total net debt applicable to limit6,055,0005,680,0005,140,0004,550,000
Legal debt margin$74,516,734$115,177,601$112,405,829$107,369,899
Total net debt applicable to the limit as a percentage
of debt limit8.13%4.93%4.57%4.24%
Note: In 2008, the debt limit increased from 2% to 3% of the market value of taxable property.
210
Packet Page Number 281 of 441
F3, Attachment 3
Table 12
2011201220132014201520162017
$105,526,407$95,043,204$87,252,963$88,022,253$97,272,366$98,905,329$110,644,980
3,940,0003,355,0008,690,0009,635,0009,970,00011,180,00010,415,000
$101,586,407$91,688,204$78,562,963$78,387,253$87,302,366$87,725,329$100,229,980
3.88%3.66%11.06%12.29%11.42%12.74%10.39%
211
Packet Page Number 282 of 441
F3, Attachment 3
CITY OF MAPLEWOOD, MINNESOTA
PLEDGED REVENUE COVERAGETable 13
Last Ten Fiscal Years
Improvement BondsTax Increment Bonds
SpecialTax
FiscalAssessmentDebt ServiceIncrementDebt Service
YearCollectionsPrincipalInterestCoverageCollectionsPrincipalInterestCoverage
2008$ 2,748,138$3,620,000$1,716,6050.51$519,287$645,000$140,2270.66
20093,747,1493,635,0001,793,2200.69563,147675,000118,1510.71
20103,626,6074,170,0001,747,7910.61562,941590,00094,1000.82
20113,042,0824,255,0002,022,0990.48572,159615,00071,0950.83
20123,231,5734,335,0002,069,7450.50656,910315,00024,6501.93
20132,845,9315,125,0001,990,8540.40323,511522,458210,6920.44
20142,880,2235,535,0001,893,9190.391,264,327429,67291,5282.43
20152,382,3244,905,0001,881,2760.35876,656445,537122,7881.54
20162,828,8925,760,0002,789,7590.331,455,68761,10188,8999.70
20172,601,0495,795,0001,199,5020.371,598,30082,820126,4587.64
212
Packet Page Number 283 of 441
F3, Attachment 3
CITY OF MAPLEWOOD, MINNESOTA
DEMOGRAPHIC AND ECONOMIC STATISTICS Table 14
Last Ten Fiscal Years
Per
MedianCapita
FiscalHouseholdPersonalUnemployment
YearPopulationIncomeIncomeRate
200836,71759,45829,4366.60%
200937,75555,12928,1837.40%
201038,01851,55727,4407.00%
201138,37454,06529,0645.70%
201239,06556,43028,3052.40%
201338,95059,14129,3504.30%
201439,26560,32329,8643.70%
201539,74262,52730,1373.50%
201640,24363,40031,5003.80%
201740,08464,03431,8153.10%
Sources: Population and income estimates provided by the Metropolitan Council and City.
Unemployment data provided by the Minnesota Department of Employment and Economic
Development.
Note: Unemployment rate information is as of December 31 of each year.
N/A: Information not available.
213
Packet Page Number 284 of 441
F3, Attachment 3
(THIS PAGE LEFT BLANK INTENTIONALLY)
Packet Page Number 285 of 441
F3, Attachment 3
CITY OF MAPLEWOOD, MINNESOTA
PRINCIPAL EMPLOYERS Table 15
Current Year and Ten Years Ago
20172007
PercentagePercentage
of Total of Total
CityCity
EmployerEmployeesRankEmployment (1)EmployeesRankEmployment (1)
3M Corporation (worldwide) (2)88,667195.30%9,103165.38%
HealthEast Care/System/St. Johns Hospital1,50021.61%1,20038.62%
Independent School Dist. 6221,25631.35%1,500210.77%
Ramsey County Care Center27040.29%26981.93%
Ramsey County Parks and Rec (ft & pt)25550.27% - 0.00%
Cub Foods (two locations) (ft & pt)23660.25%42543.05%
Maplewood Toyota23270.25% - 0.00%
Menards (ft & pt)23080.25%202101.45%
Volunteers of America - Maplewood Campus22390.24%27371.96%
City of Maplewood (ft, pt, temp, casual)171100.18%41652.99%
Home Depot (ft & pt)0.00% - 0.00%
Macy's - 0.00%28562.05%
Sears Roebuck & Co - 0.00%25091.80%
Total93,040100.00%13,923100.00%
Sources: City Economic Development Division, Metropolitan Council and Official Statement for 2017 and 2007 bond issues.
(1) The statistic for total City employment is not available, therefore the percentage represents the percentage of the top ten listed.
(2) 3M data for 2017 is their worldwide employment figure.
215
Packet Page Number 286 of 441
F3, Attachment 3
CITY OF MAPLEWOOD, MINNESOTA
FULL-TIME BUDGETED CITY GOVERNMENT EMPLOYEES BY FUNCTION/PROGRAM
Last Ten Fiscal Years
Full-Time Budgeted Employees as of December 31,
Function/Program2008200920102011
General government:
Executive3.003.003.403.40
Finance5.005.755.005.00
Human resource0.000.000.000.00
Information technology3.103.003.005.50
Citizen services20.9019.3017.306.90
Fire18.8919.0020.1020.00
Inspections, planning and building operations0.000.000.000.00
Community & Parks development14.6610.2014.3523.55
Parks and recreation0.000.000.000.00
Police58.4059.8059.9059.00
Public works42.0543.9539.9538.65
Total166.00164.00163.00162.00
Source: City Budget Office
216
Packet Page Number 287 of 441
F3, Attachment 3
Table 16
Full-Time Budgeted Employees as of December 31,
201220132014201520162017
3.403.503.504.104.606.60
5.005.004.504.424.004.00
0.000.000.000.000.000.00
6.506.705.703.003.003.00
7.007.007.007.007.008.00
18.8018.3018.5518.0020.0021.00
0.000.000.000.000.000.00
24.7025.7024.7022.6520.7521.75
0.000.000.000.000.000.00
57.2056.7057.7055.3357.4058.00
34.4033.1033.1036.2536.2536.25
157.00156.00154.75150.75153.00158.60
217
Packet Page Number 288 of 441
F3, Attachment 3
CITY OF MAPLEWOOD, MINNESOTA
OPERATING INDICATORS BY FUNCTION/PROGRAM
Last Ten Fiscal Years
Fiscal Year
Function/Program2008200920102011
Police:
Physical arrests2,3742,7951,9931,820
Parking violations1,5049419411,404
Traffic violations7,3806,5826,3956,866
Felony offenses2,5632,4992,4052,310
Gross misdemeanor offenses1,9601,7741,7021,459
Minor miscellaneous offenses - - - -
Fire:
Emergency responses3,9203,8363,8194,083
Fires extinguished11612110383
Inspections325425450365
Building inspection:
Residential Permits2,3043,2132,5622,564
Commercial Permits676482530525
Total Permits2,9803,6953,0923,089
Other public works:
Street resurfacing/reconstruction (miles)4.32.47.73.8
Potholes repaired (tons of material used)527480633734
Parks and recreation:
Number of games (field rentals)n/a194206214
Community center admissionsn/a342,000331,200328,500
Water: (Maintained by St. Paul Regional Water Services)
New connectionsn/an/an/an/a
Water mains breaksn/an/an/an/a
Average daily consumption (thousands of gallons)n/an/an/an/a
Peak daily consumption (thousands of gallons)n/an/an/an/a
Wastewater: (Maintained by Met Council Environmental Services)
Average daily sewage treatment (thousands of gallons)n/an/an/an/a
Sources: Various City departments.
Note: Indicators are not available for the general government function and certain 2008 statistics.
N/A: Information not available.
218
Packet Page Number 289 of 441
F3, Attachment 3
Table 17
Fiscal Year
201220132014201520162017
1,8802,5102,6421,076919630
1,1034426031,393887682
8,2025,2925,3962,3951,9201,207
2,5932,8952,462675577666
1,9821,7621,814210427417
- - - 2,8215,0654,520
4,1844,6314,8585,0775,3515,940
526769969891
400625669777650666
2,1742,2042,3532,2122,3522,448
639672764663632776
2,8132,8763,1172,8752,9843,224
6.95.02.20.83.13.4
6455905606031,4601,875
235219208214211644
259,146271,000256,442240,648235,023n/a
n/an/an/an/an/an/a
n/an/an/an/an/an/a
n/an/an/an/an/an/a
n/an/an/an/an/an/a
n/an/an/an/an/an/a
219
Packet Page Number 290 of 441
F3, Attachment 3
CITY OF MAPLEWOOD, MINNESOTA
CAPITAL ASSET STATISTICS BY FUNCTION/PROGRAM
Last Ten Fiscal Years
Fiscal Year
Function/Program2008200920102011
Police stations1111
Fire stations5555
Public works:
Streets (miles) - State13.213.213.213.2
Streets (miles) - County31.831.831.831.8
Streets (miles) - City135.1134.9134.9134.9
Streets (miles) - Total180.1179.9179.9179.9
Streetlights (Maintained by Excel Energy effective 2000)n/an/an/an/a
Traffic signals (Maintained by Ramsey County)n/an/an/an/a
Parks and recreation:
Acreage (not including Open Space)447447450450
Playgrounds35353737
Baseball/softball diamonds32323232
Soccer/football fields8888
Community centers1111
Water: (Maintained by St. Paul Regional Water Services)
Water mains (miles)n/an/an/an/a
Fire hydrantsn/an/an/an/a
Storage capacity (thousands of gallons)n/an/an/an/a
Wastewater:
Sanitary sewers (miles)154.8154.8154.8154.8
Storm sewers (miles) - (Met. Council Environmental Services)n/an/an/an/a
Treatment capacity (thousands of gallons) (Met. Co. Env. Srvcs.)n/an/an/an/a
Sources: Various City departments.
Note: No capital asset indicators are available for the general government function.
220
Packet Page Number 291 of 441
F3, Attachment 3
Table 18
Fiscal Year
201220132014201520162017
111111
553333
13.213.213.213.213.213.2
31.831.831.831.831.831.8
135.1135.1135.0135.0135.0135.0
180.1180.1180.0179.9179.9179.9
n/an/an/an/an/an/a
n/an/an/an/an/an/a
552552552552552552
363737383838
323232323228
888888
111111
n/an/an/an/an/an/a
n/an/an/an/an/an/a
n/an/an/an/an/an/a
154.8155.0155.0155.0155.0155.0
n/an/an/an/an/an/a
n/an/an/an/an/an/a
221
Packet Page Number 292 of 441
F3, Attachment 3
CITY OF MAPLEWOOD, MINNESOTA
MISCELLANEOUS STATISTICAL FACTS
Last Ten Fiscal Years
Date of IncorporationFebruary 26, 1957
Date council-manager form of government adoptedJune 18, 1968
Area of city19.13 square miles
Fiscal Year
2008200920102011
Sewer system:
Lift stations9999
Miles of sewer mains154.1154.8154.8154.8
Fire protection:
Number of stations5555
Number of paid-per-call employees78736247
Number of full-time employees17171717
Police protection:
Number of stations1111
Number of full-time police officers55555353
Number of part-time police officers - - - -
Number of volunteers48595348
Recreation:
Parks (developed - acres)447447450450
Number of parks and playgrounds35353737
Open space (acres)268268268308
Number of open space sites13171314
Employees:
Full time (including fire and police protection)158154156151
Part time and temporary (including fire protection)398456236224
Sources: Various City departments.
222
Packet Page Number 293 of 441
F3, Attachment 3
Table 19
Fiscal Year
201220132014201520162017
999999
154.8155.0155.0155.0155.0155.0
553333
424142392226
181818182118
111111
505252515252
- - - - - -
474649303027
552552552552552552
363737383838
308378378378378347
141515141414
156150151150151152
20920721617617690
223
Packet Page Number 294 of 441
F3, Attachment 4
MAFF
CFE,
CFF,
CPA,
Presentation
Maplewood
Audit
Wischmann,
of
2018
25,
June City2017 Steve
Packet Page Number 295 of 441
F3, Attachment 4
2 on
and
the
financial
of
Α
with
Legal
report
to
Audit
2017
Reporting
a
on
items
reported
Statements
84)
Accordance
Minnesota
communication,
ΑƓƚ
in
Financial
Standards
on
Based
(GASB
findings
Financial
over
OPEB
required
testing
Α
Matters
issues
Standards
of
Basic
Performed
Control
Letter
compliance
Other
/źƷǤƭ
results
Auditing
emerging
implemented
and
ΑƓƚ
tions
the
a
Internal
the
Statements
on
and
Report
on
on
Opinion Unmodified,Report Compliance ReportComplianceFinancial Government Communic analysis
••••
!ǒķźƷƚƩƭ
Packet Page Number 296 of 441
F3, Attachment 4
3
met
Escrow
from
city
were
2017
of
to
of
to
to
$68,623,529
Net
45%
2017.
from
$1,189,220
or
allocated
of
31,
$845,476
Amount
contributions
$9,180,976
2017,
Liability2017.
decreased
31,
increase
in
increased
December
statutory
an
increased
at
Bonds
Pension
December
Balance
Term
required
PositionPERA
at
$67,467,161
Fund
to
Highlights
$18,067,529,
NetNetLong
/źƷǤƭ
$60,290,900
2017.
venue.
2016
e
Overall$138,585,824Overalltotaled2016.forOverallinFundsGeneral$8,449,546R
••••
Financial
Packet Page Number 297 of 441
F3, Attachment 4
4
Packet Page Number 298 of 441
F3, Attachment 4
5
Packet Page Number 299 of 441
F3, Attachment 4
6
Packet Page Number 300 of 441
F3, Attachment 4
7
Packet Page Number 301 of 441
F3, Attachment 4
8
Packet Page Number 302 of 441
F3, Attachment 4
9
Packet Page Number 303 of 441
F3, Attachment 4
10
Packet Page Number 304 of 441
F3, Attachment 4
11
Packet Page Number 305 of 441
F3, Attachment 4
12
Packet Page Number 306 of 441
F3, Attachment 4
13
Packet Page Number 307 of 441
F3, Attachment 4
14
Packet Page Number 308 of 441
F3, Attachment 4
15
Packet Page Number 309 of 441
F3, Attachment 4
MAFF
CFE,
CFF,
CPA,
You!
Wischmann,
ThankQuestions Stevesteve.wischmann@bergankdv.com952.563.6880
Packet Page Number 310 of 441
G1
MEMORANDUM
Melinda Coleman, City Manager
TO:
Ellen Paulseth, Finance Director
FROM:
June 18, 2018
DATE:
Approval of Claims
SUBJECT:
Attached is a listing of paid bills for informational purposes. The City Manager has reviewed the bills and
authorized payment in accordance with City Council approved policies.
ACCOUNTS PAYABLE:
$85,127.59Checks # 101729 thru #101749
dated 06/12/18
$611,021.95Disbursements via debits to checking account
dated 06/04/18 thru 06/08/18
$295,727.12Checks #101750 thru #101792
dated 6/19/18
$46,620.14Disbursements via debits to checking account
dated 06/11/18 thru 06/15/18
$1,038,496.80Total Accounts Payable
PAYROLL
$558,529.90Payroll Checks and Direct Deposits dated 06/15/18
$2,819.48Payroll Deduction check # 99103293 thru # 99103297
dated 06/15/18
$561,349.38Total Payroll
$1,599,846.18GRAND TOTAL
Attached is a detailed listing of these claims. Please call me at 651-249-2902 if you have any questions
on the attached listing. This will allow me to check the supporting documentation on file if necessary.
Attachments
Packet Page Number 311 of 441
G1, Attachments
Check Register
City of Maplewood
06/07/2018
CheckDateVendorDescriptionAmount
10172906/12/201800585GOPHER STATE ONE-CALLNET BILLABLE TICKETS - MAY1,046.25
10173006/12/201805598KELLY & LEMMONS, P.A.PROSECUTION SERVICES - APRIL16,250.00
06/12/201805598KELLY & LEMMONS, P.A.PROSECUTION SERVICES - MAY16,250.00
10173106/12/201802728KIMLEY-HORN & ASSOCIATES INCPROJ 16-18 GLADSTONE PHASE 36,227.49
06/12/2018TRANS-MEDIC
10173204192EMS BILLING - MAY5,505.00
06/12/2018TRANS-MEDIC
04192EMS BILLING - APRIL5,040.00
06/12/2018AWARDS BY HAMMOND INC
10173300142CITIZEN AWARD PLAQUES/LOGO RUN60.00
06/12/2018DAKOTA WOOD - GRINDING INC.
10173405239SCREENER RENTAL FOR SWEEPINGS4,475.00
06/12/2018DIST 622 EDUCATION FOUNDATION
10173505025TABLE SPONSORSHIP STAARS BANQUET530.00
06/12/2018FIRST STATE TIRE RECYCLING
10173605275TIRE REMOVAL FROM PW YARD768.75
06/12/2018GRAPHIC DESIGN, INC.
10173705313STATIONERY ORDER2,208.00
06/12/2018GRAPHIC DESIGN, INC.
05313STATIONERY ORDER1,312.00
06/12/2018GRAPHIC DESIGN, INC.
05313STATIONERY ORDER827.00
06/12/2018GRAPHIC DESIGN, INC.
05313NOTECARDS & ENVELOPES244.81
06/12/2018GRAPHIC DESIGN, INC.
05313NOTECARDS & ENVELOPES149.00
06/12/2018GRAPHIC DESIGN, INC.
05313STATIONERY ORDER30.00
06/12/2018LANGUAGE LINE SERVICES
10173800846PD PHONE-BASED INTERPRETIVE SRVS103.95
06/12/2018MINNESOTA BENEFIT ASSOCIATION
10173905838POLICY #1545249740276.06
06/12/2018MN WOMEN IN CITY GOVERNMENT
10174003276REGISTRATION FEE - MAYOR SLAWIK15.00
06/12/2018NCPERS MINNESOTA
10174101126MONTHLY PREMIUM - JUNE480.00
06/12/2018NEENAH FOUNDRY CO
10174205210SANITARY SEWER CASTINGS & COVERS2,948.75
06/12/2018ONE TIME VENDOR
10174300001REFUND A WARZALA - 2013 CHAMBERS117.00
06/12/2018PERKINS + WILL INC.
10174405918MARKET RESEARCH12,950.00
06/12/2018SAM'S CLUB DIRECT
10174501418MEMBERSHIP FEES170.00
06/12/2018SAM'S CLUB DIRECT
01418SUPPLIES FOR BIKE RODEO52.06
06/12/2018ST PAUL REGIONAL WATER SRVS
10174600198WATER UTILITY1,420.17
06/12/2018ST PAUL REGIONAL WATER SRVS
00198WATER UTILITY831.65
06/12/2018SUMMIT INSPECTIONS
10174701550ELECTRICAL INSPECTIONS - MAY3,362.40
06/12/2018UNIVERSAL ATHLETIC SERVICE INC
10174805815BASEBALL EQUIPMENT335.06
06/12/2018UNIVERSAL ATHLETIC SERVICE INC
05815BASEBALL EQUIPMENT155.80
06/12/2018UNIVERSAL ATHLETIC SERVICE INC
05815BASEBALL EQUIPMENT86.39
06/12/2018US BANK
10174902464PAYING AGENT & ACCEPTANCE FEE450.00
06/12/2018US BANK
02464PAYING AGENT & ACCEPTANCE FEE450.00
85,127.59
21Checks in this report.
Packet Page Number 312 of 441
G1, Attachments
CITY OF MAPLEWOOD
Disbursements via Debits to Checking account
Settlement
DatePayeeDescriptionAmount
6/4/2018MN State TreasurerDrivers License/Deputy Registrar88,311.29
6/4/2018US Bank VISA One Card*Purchasing card items58,963.25
6/4/2018U.S. TreasurerFederal Payroll Tax96,765.49
6/4/2018P.E.R.A.P.E.R.A.113,996.27
6/4/2018MidAmerica - INGHRA Flex plan14,535.43
6/4/2018Labor UnionsUnion Dues2,197.30
6/4/2018MN State TreasurerState Payroll Tax23,143.35
6/4/2018Empower - State PlanDeferred Compensation30,347.00
6/4/2018MN Dept of Natural ResourcesDNR electronic licenses1,970.50
6/5/2018MN State TreasurerDrivers License/Deputy Registrar29,615.80
6/6/2018MN State TreasurerDrivers License/Deputy Registrar91,352.42
6/6/2018Delta DentalDental Premium1,553.55
6/7/2018MN State TreasurerDrivers License/Deputy Registrar56,057.75
6/8/2018MN State TreasurerDrivers License/Deputy Registrar1,078.75
6/8/2018MN Dept of Natural ResourcesDNR electronic licenses1,082.00
6/8/2018Optum HealthDCRP & Flex plan payments51.80
611,021.95
*Detailed listing of VISA purchases is attached.
Packet Page Number 313 of 441
G1, Attachments
Transaction DatePosting DateMerchant NameTransaction AmountName
05/15/201805/16/2018CAREFORDE INC$218.91JOSHUA ABRAHAM
05/15/201805/16/2018IN *MINNESOTA MASONIC HIS$450.00JOSHUA ABRAHAM
05/16/201805/16/2018CGL*HEARTHSONG$45.93JOSHUA ABRAHAM
05/16/201805/18/2018SEALIFE MINNESOTA$300.00JOSHUA ABRAHAM
05/21/201805/22/2018BEST BUY MHT 00000109$24.68JOSHUA ABRAHAM
05/21/201805/22/2018PARTY CITY #768$61.97JOSHUA ABRAHAM
05/24/201805/25/2018OLD LOG THEATRE$402.90JOSHUA ABRAHAM
05/22/201805/23/2018CUB FOODS #1599$16.35PAUL BARTZ
05/17/201805/18/2018GENERAL CREDIT FORMS INC$121.53REGAN BEGGS
05/18/201805/21/2018ST PAUL STAMP WORK$267.33REGAN BEGGS
05/21/201805/23/2018VERITIV EXPRESS$553.40REGAN BEGGS
05/21/201805/23/2018VERITIV EXPRESS$332.04REGAN BEGGS
05/21/201805/23/2018VERITIV EXPRESS$110.68REGAN BEGGS
05/21/201805/23/2018VERITIV EXPRESS$41.38REGAN BEGGS
05/21/201805/23/2018VERITIV EXPRESS$664.08REGAN BEGGS
05/18/201805/21/2018THE HOME DEPOT #2805($49.33)CHAD BERGO
05/19/201805/21/2018SAMEPAGE$80.00CHAD BERGO
05/22/201805/23/2018SAMEPAGE($72.26)CHAD BERGO
05/23/201805/25/2018LYNDA.COM, INC.$34.99CHAD BERGO
05/20/201805/22/2018OFFICEMAX/DEPOT 6164$53.43BRIAN BIERDEMAN
05/22/201805/24/2018MONARCH WATCH$38.30OAKLEY BIESANZ
05/11/201805/14/2018DOLLAR TREE$17.14NEIL BRENEMAN
05/11/201805/14/2018HOLIDAY STNSTORE 0440$38.72NEIL BRENEMAN
05/12/201805/14/2018SUN RAY LANES$165.00NEIL BRENEMAN
05/12/201805/14/2018CUB FOODS, INC.$12.31NEIL BRENEMAN
05/18/201805/21/2018TARGET 00011858$20.91NEIL BRENEMAN
05/14/201805/15/2018OREILLY AUTO #3256$10.69SCOTT CHRISTENSON
05/14/201805/15/2018OREILLY AUTO #2074$5.36SCOTT CHRISTENSON
05/14/201805/16/2018MENARDS OAKDALE MN$39.03SCOTT CHRISTENSON
05/17/201805/21/2018JOHNSTONE SUPPLY #183$314.04SCOTT CHRISTENSON
05/18/201805/21/2018THE HOME DEPOT #2801$44.42SCOTT CHRISTENSON
05/23/201805/24/2018NORTHERN DOOR COMPAN$171.00SCOTT CHRISTENSON
05/23/201805/24/2018NORTHERN DOOR COMPAN$158.50SCOTT CHRISTENSON
05/23/201805/24/2018WALTERS CLIMATE$643.00SCOTT CHRISTENSON
05/24/201805/25/2018HENRIKSEN ACE HDWE$181.74SCOTT CHRISTENSON
05/21/201805/23/2018BARNES & NOBLE #2227($1.25)SHAWN CONWAY
05/21/201805/23/2018BARNES & NOBLE #2227$18.25SHAWN CONWAY
05/22/201805/23/2018MODERN OFFICE$229.00SHAWN CONWAY
05/16/201805/18/2018SPARTAN PROMOTIONAL GROU$211.01KERRY CROTTY
05/18/201805/21/2018KEEPRS$2,378.21KERRY CROTTY
05/13/201805/15/2018MENARDS MAPLEWOOD MN$29.96THOMAS DABRUZZI
05/19/201805/21/2018OREILLY AUTO #3256$80.30THOMAS DABRUZZI
05/23/201805/25/2018MINNOCO *$13.50THOMAS DABRUZZI
05/16/201805/17/2018JAMAR TECHNOLOGIES INC$201.81ANDREW ENGSTROM
05/10/201805/14/2018NYSTROM PUBLISHING CO$466.09SHANN FINWALL
05/24/201805/25/2018CAROLINA BIOLOGIC SUPPLY$60.66SHANN FINWALL
05/18/201805/21/2018CINTAS 60A SAP$14.17CASSIE FISHER
05/21/201805/22/2018POST BOARD LICENSING$90.00CASSIE FISHER
05/24/201805/25/2018CINTAS 60A SAP$18.90CASSIE FISHER
05/12/201805/14/2018LOFFLER COMPANIES, INC$2,037.83MYCHAL FOWLDS
05/12/201805/14/2018LOFFLER COMPANIES, INC$474.00MYCHAL FOWLDS
05/14/201805/15/2018ELECTRO WATCHMAN INC$952.00MYCHAL FOWLDS
05/14/201805/15/2018ELECTRO WATCHMAN INC$176.25MYCHAL FOWLDS
05/14/201805/15/2018ELECTRO WATCHMAN INC$147.50MYCHAL FOWLDS
05/17/201805/17/2018COMCAST CABLE COMM$4.51MYCHAL FOWLDS
05/17/201805/18/2018LINE 1 PARTNERS$3,597.25MYCHAL FOWLDS
05/17/201805/21/2018US INTERNET CORP$394.00MYCHAL FOWLDS
05/23/201805/23/2018COMCAST CABLE COMM$140.95MYCHAL FOWLDS
Packet Page Number 314 of 441
G1, Attachments
05/17/201805/18/2018IDU*INSIGHT PUBLIC SEC$202.85NICK FRANZEN
05/18/201805/21/2018COSTCO WHSE #1021$18.14NICK FRANZEN
05/23/201805/24/2018IDU*INSIGHT PUBLIC SEC$10.48NICK FRANZEN
05/24/201805/25/2018IDU*INSIGHT PUBLIC SEC$835.66NICK FRANZEN
05/17/201805/21/2018THE HOME DEPOT #2801$214.29VIRGINIA GAYNOR
05/22/201805/24/2018MENARDS STILLWATER MN$20.58VIRGINIA GAYNOR
05/23/201805/25/2018MENARDS OAKDALE MN$14.40VIRGINIA GAYNOR
05/25/201805/25/2018AMAZON MKTPLACE PMTS$92.50ALEX GERONSIN
05/15/201805/16/2018HEJNY RENTAL INC$67.57MARK HAAG
05/23/201805/24/2018VL OAKDALE CONTRAC$75.50MARK HAAG
05/16/201805/17/2018HENRIKSEN ACE HDWE$9.70MILES HAMRE
05/17/201805/18/2018SITEONE LANDSCAPE S$390.02TAMARA HAYS
05/23/201805/24/2018HENRIKSEN ACE HDWE$24.48TAMARA HAYS
05/23/201805/25/2018THE HOME DEPOT #2801$34.85TAMARA HAYS
05/15/201805/16/2018CUB FOODS #1599$11.29LINDSAY HERZOG
05/22/201805/23/2018CUB FOODS #1599$10.93LINDSAY HERZOG
05/15/201805/17/2018FINANCE AND COMMERCE INC$241.80MEGHAN JANASZAK
05/10/201805/14/2018THE HOME DEPOT #2801$26.59JOE JENSEN
05/11/201805/14/2018HIRSHFIELDS - 14 - MAPLEW$119.96JOE JENSEN
05/16/201805/17/2018IN *VIRTUE PRINTING$128.85ELIZABETH JOHNSON
05/11/201805/14/2018NORTHERN TOOL+EQUIP$139.58KEVIN JOHNSON
05/11/201805/14/2018OFFICE DEPOT #1090$593.10LOIS KNUTSON
05/14/201805/15/2018TOYS R US #6046$5.37LOIS KNUTSON
05/14/201805/15/2018BAMBU ASIAN CUISINE$108.91LOIS KNUTSON
05/15/201805/16/2018AMAZON MKTPLACE PMTS WWW.$29.95LOIS KNUTSON
05/16/201805/17/20184IMPRINT$873.17LOIS KNUTSON
05/17/201805/18/2018CVS/PHARMACY #01751$11.71LOIS KNUTSON
05/17/201805/18/2018AMAZON MKTPLACE PMTS$99.00LOIS KNUTSON
05/19/201805/21/2018THE STATION PUB AND EVENT$766.52LOIS KNUTSON
05/23/201805/24/2018PANERA BREAD #601305$64.66LOIS KNUTSON
05/24/201805/25/2018PANERA BREAD #601305$43.95LOIS KNUTSON
05/16/201805/18/2018OFFICE DEPOT #1090$52.07GINA KUCHENMEISTER
05/18/201805/21/2018PEACHJAR$450.00GINA KUCHENMEISTER
05/20/201805/21/2018AMAZON.COM AMZN.COM/BILL$42.87GINA KUCHENMEISTER
05/24/201805/25/2018VISTAPR*VISTAPRINT.COM$445.59GINA KUCHENMEISTER
05/22/201805/23/2018DALCO ENTERPRISES$41.69CHING LO
05/17/201805/18/2018IP JACKSON RAMP$8.00STEVE LOVE
05/10/201805/14/2018MENARDS MAPLEWOOD MN($47.18)STEVE LUKIN
05/14/201805/15/2018COSTCO WHSE #1021$322.76STEVE LUKIN
05/17/201805/18/2018ASPEN MILLS INC.$19.70STEVE LUKIN
05/17/201805/18/2018ASPEN MILLS INC.$463.35STEVE LUKIN
05/17/201805/18/2018ASPEN MILLS INC.$95.90STEVE LUKIN
05/17/201805/18/2018ASPEN MILLS INC.$394.09STEVE LUKIN
05/17/201805/18/2018ASPEN MILLS INC.$193.55STEVE LUKIN
05/18/201805/21/2018HENRIKSEN ACE HDWE$18.15STEVE LUKIN
05/21/201805/22/2018ASPEN MILLS INC.$491.13STEVE LUKIN
05/21/201805/23/2018BOUND TREE MEDICAL LLC$4,676.25STEVE LUKIN
05/22/201805/24/2018MENARDS MAPLEWOOD MN$89.98STEVE LUKIN
05/23/201805/24/2018WPSG, INC$82.38STEVE LUKIN
05/23/201805/24/2018ASPEN MILLS INC.$319.20STEVE LUKIN
05/23/201805/25/2018SEARS ROEBUCK 1122$273.36STEVE LUKIN
05/24/201805/25/2018HARBOR FREIGHT TOOLS 612$79.42STEVE LUKIN
05/11/201805/14/2018BOUND TREE MEDICAL LLC$806.25MICHAEL MONDOR
05/14/201805/16/2018BOUND TREE MEDICAL LLC$1,354.75MICHAEL MONDOR
05/17/201805/18/2018EVEREST EMERGENCY VEHICLE$1,035.00MICHAEL MONDOR
05/17/201805/21/2018BOUND TREE MEDICAL LLC$3,157.58MICHAEL MONDOR
05/21/201805/22/2018MILLS FLEET FARM 2700$36.32MICHAEL MONDOR
05/21/201805/23/2018BOUND TREE MEDICAL LLC$53.10MICHAEL MONDOR
05/23/201805/24/2018COSTCO WHSE #1021$41.98MICHAEL MONDOR
Packet Page Number 315 of 441
G1, Attachments
05/14/201805/15/2018HENRIKSEN ACE HDWE$23.98JOHN NAUGHTON
05/22/201805/23/2018VL OAKDALE CONTRAC$95.85JOHN NAUGHTON
05/22/201805/23/2018SITEONE LANDSCAPE S$233.94JOHN NAUGHTON
05/22/201805/24/2018MENARDS OAKDALE MN$259.70JOHN NAUGHTON
05/22/201805/24/2018NORTHERN TOOL+EQUIP$11.49JOHN NAUGHTON
05/17/201805/18/2018COVERT TRACK GROUP INC$88.00MICHAEL NYE
05/10/201805/14/2018MINNESOTA GOVERNMENT FIN$15.00ELLEN PAULSETH
05/20/201805/21/2018HEJNY RENTAL INC$16.76ROBERT PETERSON
05/11/201805/14/2018FACTORY MOTOR PARTS #19$55.58STEVEN PRIEM
05/11/201805/14/2018WHEELCO BRAKE &SUPPLY$130.52STEVEN PRIEM
05/14/201805/15/2018COMO LUBE AND SUPPLIES$25.00STEVEN PRIEM
05/14/201805/15/2018FACTORY MOTOR PARTS #19$16.97STEVEN PRIEM
05/14/201805/15/2018AUTO PLUS-LITTLE CANADA$32.50STEVEN PRIEM
05/14/201805/15/2018WALSER POLAR CHEVROLET$84.62STEVEN PRIEM
05/14/201805/16/2018METRO PRODUCTS INC$51.98STEVEN PRIEM
05/14/201805/16/2018ZIEGLER INC COLUMBUS$384.93STEVEN PRIEM
05/14/201805/16/2018ZIEGLER INC COLUMBUS$853.86STEVEN PRIEM
05/15/201805/16/2018AUTO PLUS-LITTLE CANADA$68.69STEVEN PRIEM
05/15/201805/16/2018AUTO PLUS-LITTLE CANADA$6.24STEVEN PRIEM
05/15/201805/16/2018AN FORD WHITE BEAR LAK$144.81STEVEN PRIEM
05/15/201805/17/2018SUNSOURCE$697.78STEVEN PRIEM
05/15/201805/17/2018ROAD MACHINERY AND SUPPLI$142.39STEVEN PRIEM
05/16/201805/17/2018FACTORY MOTOR PARTS #19$8.08STEVEN PRIEM
05/16/201805/17/2018SAFELITE AUTOGLASS$251.53STEVEN PRIEM
05/16/201805/17/2018ABLE HOSE$453.05STEVEN PRIEM
05/16/201805/18/2018SUNSOURCE$145.00STEVEN PRIEM
05/16/201805/18/2018SUNSOURCE$9.72STEVEN PRIEM
05/17/201805/18/2018MACQUEEN EQUIPMENT GROUP$57.69STEVEN PRIEM
05/17/201805/18/2018AUTO PLUS-LITTLE CANADA$110.95STEVEN PRIEM
05/17/201805/18/2018CRYSTEEL TRUCK EQUIP INC$364.08STEVEN PRIEM
05/17/201805/18/2018TRUCK UTILITIES INC ST PA$77.43STEVEN PRIEM
05/17/201805/21/2018AN FORD WHITE BEAR LAK$1,151.96STEVEN PRIEM
05/18/201805/21/2018AN FORD WHITE BEAR LAK$50.11STEVEN PRIEM
05/18/201805/21/2018TRI-STATE BOBCAT$46.95STEVEN PRIEM
05/21/201805/22/2018FACTORY MOTOR PARTS #19$17.54STEVEN PRIEM
05/21/201805/22/2018FACTORY MOTOR PARTS #19$4.63STEVEN PRIEM
05/21/201805/22/2018FACTORY MOTOR PARTS #19$7.87STEVEN PRIEM
05/21/201805/22/2018AUTO PLUS-LITTLE CANADA$46.91STEVEN PRIEM
05/21/201805/23/2018FACTORY MOTOR PARTS #19($8.22)STEVEN PRIEM
05/22/201805/23/2018POMP'S TIRE #021$256.24STEVEN PRIEM
05/22/201805/23/2018MACQUEEN EQUIPMENT GROUP$303.27STEVEN PRIEM
05/22/201805/23/2018AUTO PLUS-LITTLE CANADA$60.24STEVEN PRIEM
05/22/201805/23/2018WALSER POLAR CHEVROLET$96.83STEVEN PRIEM
05/22/201805/24/2018AN FORD WHITE BEAR LAK$148.12STEVEN PRIEM
05/22/201805/24/2018ZIEGLER INC COLUMBUS$13.52STEVEN PRIEM
05/23/201805/24/2018POMP'S TIRE #021$54.70STEVEN PRIEM
05/23/201805/24/2018AUTO PLUS-LITTLE CANADA$367.48STEVEN PRIEM
05/24/201805/25/2018AUTO PLUS-LITTLE CANADA$5.66STEVEN PRIEM
05/24/201805/25/2018AUTO PLUS-LITTLE CANADA$40.66STEVEN PRIEM
05/24/201805/25/2018AUTO PLUS-LITTLE CANADA$64.46STEVEN PRIEM
05/16/201805/17/2018PERSONNEL EVALUATION$20.00TERRIE RAMEAUX
05/23/201805/24/2018PANERA BREAD #601305$51.31TERRIE RAMEAUX
05/24/201805/25/2018PANERA BREAD #601305$56.84TERRIE RAMEAUX
05/21/201805/22/2018BCS*ISD 622 COMMUNITY ED$706.50AUDRA ROBBINS
05/24/201805/25/2018PAYPAL *PRETTYAWESO$535.62AUDRA ROBBINS
05/18/201805/21/2018AMAZON MKTPLACE PMTS WWW.$77.67JOSEPH RUEB
05/22/201805/22/2018AMAZON MKTPLACE PMTS$25.89JOSEPH RUEB
05/10/201805/14/2018MENARDS MAPLEWOOD MN$36.53ROBERT RUNNING
05/17/201805/18/2018GARY CARLSON EQUIPMENT$81.00ROBERT RUNNING
Packet Page Number 316 of 441
G1, Attachments
05/17/201805/18/2018LILLIE SUBURBAN NEWSPAPER$261.51DEB SCHMIDT
05/17/201805/18/2018LILLIE SUBURBAN NEWSPAPER$406.14DEB SCHMIDT
05/24/201805/25/2018LILLIE SUBURBAN NEWSPAPER$55.00DEB SCHMIDT
05/15/201805/16/2018REPUBLIC SERVICES TRASH$923.63SCOTT SCHULTZ
05/15/201805/17/2018ON SITE SANITATION INC$250.00SCOTT SCHULTZ
05/15/201805/17/2018ON SITE SANITATION INC$591.91SCOTT SCHULTZ
05/17/201805/18/2018BEACON ATHLETICS$327.18SCOTT SCHULTZ
05/19/201805/21/2018CINTAS 60A SAP$56.82SCOTT SCHULTZ
05/19/201805/21/2018CINTAS 60A SAP$222.33SCOTT SCHULTZ
05/21/201805/23/2018ON SITE SANITATION INC$1,854.14SCOTT SCHULTZ
05/23/201805/25/2018ON SITE SANITATION INC$120.71SCOTT SCHULTZ
05/14/201805/16/2018METRO SOUND AND LIGHTING$42.03JOE SHEERAN
05/22/201805/23/2018GALLS$3,592.00MICHAEL SHORTREED
05/23/201805/24/2018AN CLSNCNTR WHITEBEARL$2,109.08MICHAEL SHORTREED
05/10/201805/14/2018MENARDS MAPLEWOOD MN$2.52RONALD SVENDSEN
05/14/201805/16/2018MENARDS MAPLEWOOD MN$32.85RONALD SVENDSEN
05/16/201805/17/2018OREILLY AUTO #3256$107.66RONALD SVENDSEN
05/15/201805/16/2018BRO TEX$572.80CHRIS SWANSON
05/15/201805/17/2018ON SITE SANITATION INC$61.99CHRIS SWANSON
05/22/201805/23/2018BORCHERT'S MEAT MARKET$3.39CHRIS SWANSON
05/19/201805/21/2018PAPA JOHN'S #1838$46.36PAUL THIENES
05/23/201805/25/2018OFFICE DEPOT #1090$30.13KAREN WACHAL
05/07/201805/14/2018BCA TRAINING EDUCATION($250.00)TAMMY WYLIE
05/14/201805/15/2018AMAZON MKTPLACE PMTS WWW.$24.99TAMMY WYLIE
05/16/201805/18/2018CORNER STONE($275.00)TAMMY WYLIE
05/18/201805/21/2018PAYPAL *JPNIXONCONS$299.00TAMMY WYLIE
05/18/201805/21/2018PAYPAL *JPNIXONCONS$210.00TAMMY WYLIE
05/21/201805/22/2018PAYPAL *JPNIXONCONS$210.00TAMMY WYLIE
05/21/201805/22/2018PAYPAL *JPNIXONCONS$299.00TAMMY WYLIE
$58,963.25
Packet Page Number 317 of 441
G1, Attachments
Check Register
City of Maplewood
06/15/2018
CheckDateVendorDescriptionAmount
10175006/19/201802324APPLIED ECOLOGICAL SERVICESPRAIRIE FARM RESTORATION CPL GRANT3,219.55
10175106/19/201805234BOLER EXPRESS CAR WASHCAR WASHES - MAY116.80
10175206/19/201805114BOLTON & MENK, INC.PROJ 16-24 ROSELAWN/EDGERTON4,830.00
06/19/201805114BOLTON & MENK, INC.GIS ASSSISTANCE - NEW PROJECTS2,584.00
06/19/2018FLEXIBLE PIPE TOOL CO.
10175300519BULLDOZER NOZZLE-S SEWER PIPES4,960.00
06/19/2018HUNT ELECTRIC CORP
10175402506REPAIR ELECT LINES GOODRICH3,837.34
06/19/2018MN DEPT OF LABOR & INDUSTRY
10175500393MONTHLY SURTAX - APRIL 12303520182,834.43
06/19/2018M R P A
10175600908SOFTBALL TEAM REGISTRATIONS792.00
06/19/2018WILLIE MCCRAY
10175705311SOFTBALL UMPIRES 05/30 - 06/07926.00
06/19/2018NYSTROM PUBLISHING CO INC
10175801202MAPLEWOOD LIVING - JUNE6,669.82
06/19/2018OPG-3, INC.
10175905647SUPPORT CONTRACT LASERFICHE 07/1914,543.00
06/19/2018OVERHEAD DOOR COMPANY
10176002043REPAIR GARAGE DOORS STATION #2270.90
06/19/2018RAMSEY COUNTY-PROP REC & REV
10176101337911 DISPATCH SERVICES - MAY31,274.65
06/19/2018RAMSEY COUNTY-PROP REC & REV
01337CAD SERVICES - MAY6,600.00
06/19/2018RAMSEY COUNTY-PROP REC & REV
01337FLEET SUPPORT FEES - MAY589.68
06/19/2018RAMSEY COUNTY-PROP REC & REV
01337FLEET SUPPORT FEES - MAY305.76
06/19/2018RAMSEY COUNTY-PROP REC & REV
10176201337RANGE RENTAL APRIL 4780.00
06/19/2018RAMSEY COUNTY-PROP REC & REV
01337RANGE RENTAL MAY 21ST360.00
06/19/2018RAMSEY COUNTY-PROP REC & REV
01337RANGE RENTAL MARCH 23RD120.00
06/19/2018SUBURBAN SPORTSWEAR
10176301546T-BALL UNIFORMS2,334.47
06/19/2018T A SCHIFSKY & SONS, INC
10176401574BITUMINOUS MATERIAL ~2,864.68
06/19/2018T A SCHIFSKY & SONS, INC
01574BITUMINOUS MATERIAL ~2,341.04
06/19/2018T A SCHIFSKY & SONS, INC
01574BITUMINOUS MATERIAL ~1,100.00
06/19/2018T A SCHIFSKY & SONS, INC
01574RECYCLE BASE FOR TRAIL REPAIR240.92
06/19/2018JOANN WILSON
10176505755VOLLEYBALL REFEREE 05/09 - 05/30216.00
06/19/2018XCEL ENERGY
10176601190ELECTRIC & GAS UTILITY3,170.61
06/19/2018XCEL ENERGY
01190ELECTRIC & GAS UTILITY162.32
06/19/2018XCEL ENERGY
01190FIRE SIRENS54.13
06/15/2018BLUE GROOVE BLUEGRASS
10176705737BAND - MUSIC IN THE BARN EVENT 6-15600.00
06/19/2018ANCOM COMMUNICATIONS INC
10176800100REPAIR RADIO SYS AFTER STORM185.00
06/19/2018APPRIZE TECHNOLOGY SOLUTIONS
10176905559ONLINE BENEFITS ADMIN FEE- JUNE310.00
06/19/2018KAREN MARIE BOWMAN
10177004886VOLLEYBALL ASSIGNMENTS 05/09 - 05/30216.00
06/19/2018COMMERCIAL FURNITURE SERVICES
10177103874REPLACEMENT OFFICE CHAIRS4,028.47
06/19/2018COMMERCIAL FURNITURE SERVICES
03874REPLACEMENT OFFICE CHAIRS907.33
06/19/2018KENNETH COOPER
10177201871VOLLEYBALL REFEREE 05/09 - 05/30135.00
06/19/2018EMERGENCY RESPONSE SOLUTIONS
10177305283NEW TRUCK FIRE HOSE9,689.04
06/19/2018EMERGENCY RESPONSE SOLUTIONS
05283SCBA FLOW TEST3,808.00
06/19/2018EMERGENCY RESPONSE SOLUTIONS31.32
05283FACE PIECE TEST
10177406/19/201805618ENTERPRISE FM TRUSTLEASE CHARGES FIRE & PD VEHICLES3,031.74
10177506/19/201805789TRAVELLE EVANS-VANNVOLLEYBALL REFEREE 05/09 - 05/30378.00
10177606/19/201805919FORD OF HIBBING4 NEW 2018 FORD POLICE EXPLORERS110,133.80
06/19/2018FORD OF HIBBING
059191 NEW 2018 FORD POLICE SEDAN23,779.45
06/19/2018GERTENS
10177705577SOD176.40
06/19/2018PATRICK JAMES HUBBARD
10177803538VOLLEYBALL REFEREE 05/09 - 05/30243.00
06/19/2018KENNEDY & GRAVEN CHARTERED
10177902137BOND COUNSEL 2018A GO BONDS10,000.00
06/19/2018MIDWEST FENCE & MFG
10178002054INSTALL FENCE HARVEST PK BALL FIELD3,215.00
06/19/2018MOTOROLA, INC
10178101111NEW FIRE TRUCK RADIOS4,100.75
06/19/2018NEOFUNDS
10178205902POSTAGE DEPOSIT - POSTAGE MACHINE3,246.03
06/19/2018NEOFUNDS
05902POSTAGE DEPOSIT - POSTAGE MACHINE2,093.34
06/19/2018ONE TIME VENDOR
10178300001REFUND S ANDRAJACK - TRANS MEDIC63.81
06/19/2018ONE TIME VENDOR
10178400001REIMB S LARSON-FLOWERS SHERWOOD29.46
06/19/2018S & S TREE SPECIALISTS
10178504578TREE INSPECTION SERVICES 2018488.00
06/19/2018SHI INTERNATIONAL CORP
10178604256MICROSOFT SOFTWARE ASSURANCE3,328.00
Packet Page Number 318 of 441
G1, Attachments
10178706/19/201800198ST PAUL REGIONAL WATER SRVSWATER UTILITY98.66
10178806/19/201801836ST PAUL, CITY OFRADIO MAINT & SRVS - APRIL320.00
10178906/19/201805528TOSHIBA FINANCIAL SERVICES (2)CONTRACT 7950665-005426.05
06/19/201805528TOSHIBA FINANCIAL SERVICES (2)CONTRACT 7950665-011347.55
06/19/201805528TOSHIBA FINANCIAL SERVICES (2)CONTRACT 7950665-003329.07
06/19/2018TOSHIBA FINANCIAL SERVICES (2)
05528CONTRACT 7950665-013315.00
06/19/2018TOSHIBA FINANCIAL SERVICES (2)
05528CONTRACT 7950665-002314.18
06/19/2018TOSHIBA FINANCIAL SERVICES (2)
05528CONTRACT 7950665-004265.27
06/19/2018TOSHIBA FINANCIAL SERVICES (2)
05528CONTRACT 7950665-001191.86
06/19/2018TOSHIBA FINANCIAL SERVICES (2)
05528CONTRACT 7950665-012103.53
06/19/2018TOSHIBA FINANCIAL SERVICES (2)
05528CONTRACT 7950665-01092.50
06/19/2018TRACKER
10179005921ANNUAL FEE & ONE TIME SET UP FEE5,035.00
06/19/2018MIKE TURNBULL
10179105842FIRE MARSHAL SERVICES 02/14 - 03/01804.00
06/19/2018MIKE TURNBULL
05842FIRE MARSHAL SRVS 01/03 - 01/24 RETRO52.50
06/19/2018MIKE TURNBULL
05842FIRE MARSHAL SRVS 01/25 - 02/12 RETRO47.25
06/19/2018Z PUPPETS ROSENSCHNOZ
10179205578ARTIST COMPENSATION (GRANT)4,669.66
295,727.12
Checks in this report.
43
Packet Page Number 319 of 441
G1, Attachments
CITY OF MAPLEWOOD
Disbursements via Debits to Checking account
Settlement
DatePayeeDescriptionAmount
6/11/2018MN State TreasurerDrivers License/Deputy Registrar699.75
6/12/2018MN State TreasurerDrivers License/Deputy Registrar1,010.50
6/13/2018MN State TreasurerDrivers License/Deputy Registrar903.00
6/13/2018Delta DentalDental Premium2,072.41
6/14/2018MN State TreasurerDrivers License/Deputy Registrar1,004.50
6/15/2018MN State TreasurerDrivers License/Deputy Registrar917.25
6/15/2018MN Dept of Natural ResourcesDNR electronic licenses1,198.50
6/15/2018Optum HealthDCRP & Flex plan payments1,773.23
6/15/2018Empower - State PlanDeferred Compensation30,417.00
6/15/2018ICMA (Vantagepointe)Deferred Compensation6,624.00
46,620.14
Packet Page Number 320 of 441
G1, Attachments
CITY OF MAPLEWOOD
EMPLOYEE GROSS EARNINGS REPORT
FOR THE CURRENT PAY PERIOD
Exp Reimb,
Severance,
Conversion
incl in Amount
CHECK #CHECK DATEEMPLOYEE NAMEAMOUNT
06/15/18ABRAMS, MARYLEE473.60
06/15/18JUENEMANN, KATHLEEN473.60
06/15/18SLAWIK, NORA537.68
06/15/18SMITH, BRYAN473.60
06/15/18XIONG, TOU473.60
06/15/18COLEMAN, MELINDA6,088.64
06/15/18FUNK, MICHAEL5,340.33
06/15/18KNUTSON, LOIS3,002.51
06/15/18CHRISTENSON, SCOTT2,737.90
06/15/18JAHN, DAVID2,542.89
06/15/18PRINS, KELLY2,185.59
06/15/18HERZOG, LINDSAY2,011.37
06/15/18RAMEAUX, THERESE3,552.04
06/15/18ANDERSON, CAROLE1,465.93
06/15/18DEBILZAN, JUDY2,402.59-40.00
06/15/18OSWALD, BRENDA2,405.80
06/15/18PAULSETH, ELLEN5,443.81
06/15/18RUEB, JOSEPH3,874.19
06/15/18ARNOLD, AJLA565.63
06/15/18BEGGS, REGAN2,100.99
06/15/18EVANS, CHRISTINE2,184.99
06/15/18LARSON, MICHELLE2,185.04
06/15/18SCHMIDT, DEBORAH3,514.05
06/15/18SINDT, ANDREA3,373.63
06/15/18HANSON, MELISSA1,367.30
06/15/18KRAMER, PATRICIA1,072.06
06/15/18MOY, PAMELA1,907.38
06/15/18OSTER, ANDREA2,234.16
06/15/18RICHTER, CHARLENE1,843.39
06/15/18VITT, SANDRA2,144.19
06/15/18WEAVER, KRISTINE3,142.10
06/15/18ABEL, CLINT3,400.84
06/15/18ALDRIDGE, MARK3,606.28
06/15/18BAKKE, LONN3,662.78
06/15/18BARTZ, PAUL4,307.27
06/15/18BELDE, STANLEY4,278.86
06/15/18BENJAMIN, MARKESE3,592.45
06/15/18BERGERON, ASHLEY2,686.19
06/15/18BIERDEMAN, BRIAN4,420.06
06/15/18BURT-MCGREGOR, EMILY2,479.62
06/15/18BUSACK, DANIEL4,283.15
06/15/18CARNES, JOHN3,249.71
06/15/18CORCORAN, THERESA2,187.29
06/15/18CROTTY, KERRY4,466.42
06/15/18DEMULLING, JOSEPH4,265.56
06/15/18DUALEH, AHMED348.00
06/15/18DUGAS, MICHAEL6,327.37
06/15/18ERICKSON, VIRGINIA3,895.05
06/15/18FISHER, CASSANDRA2,382.25
06/15/18FORSYTHE, MARCUS3,489.29
Packet Page Number 321 of 441
G1, Attachments
06/15/18FRITZE, DEREK3,577.10
06/15/18GABRIEL, ANTHONY4,898.75
06/15/18HAWKINSON JR, TIMOTHY3,378.41
06/15/18HENDRICKS, JENNIFER1,761.61
06/15/18HER, PHENG3,522.98
06/15/18HIEBERT, STEVEN3,526.28
06/15/18HOEMKE, MICHAEL3,579.13
06/15/18JOHNSON, KEVIN4,283.96
06/15/18KONG, TOMMY3,923.96
06/15/18KREKELER, NICHOLAS1,109.38
06/15/18KROLL, BRETT3,541.10
06/15/18KVAM, DAVID4,874.70
06/15/18LANGNER, SCOTT3,385.02
06/15/18LANGNER, TODD3,822.03
06/15/18LENERTZ, NICHOLAS2,607.05
06/15/18LYNCH, KATHERINE3,501.15
06/15/18MARINO, JASON3,385.02
06/15/18MCCARTY, GLEN3,494.48
06/15/18METRY, ALESIA4,286.18
06/15/18MICHELETTI, BRIAN3,534.41
06/15/18MOE, AEH BEL482.13
06/15/18MURRAY, RACHEL2,211.93
06/15/18NADEAU, SCOTT5,604.65
06/15/18NYE, MICHAEL4,130.33
06/15/18OLSON, JULIE3,706.81
06/15/18PARKER, JAMES3,509.55
06/15/18PETERSON, JARED3,974.14
06/15/18SALCHOW, CONNOR464.00
06/15/18SHEA, STEPHANIE1,893.79
06/15/18SHORTREED, MICHAEL4,738.82
06/15/18SLATER, TAMMY2,080.19
06/15/18STARKEY, ROBERT2,918.02
06/15/18STEINER, JOSEPH4,842.14
06/15/18SYPNIEWSKI, WILLIAM3,385.02
06/15/18TAUZELL, BRIAN3,439.56
06/15/18THIENES, PAUL5,047.25
06/15/18VANG, PAM3,439.62
06/15/18WENZEL, JAY3,574.16
06/15/18XIONG, KAO3,400.84
06/15/18XIONG, TUOYER464.00
06/15/18ZAPPA, ANDREW4,291.46
06/15/18BAUMAN, ANDREW3,719.30
06/15/18BEITLER, NATHAN3,220.15
06/15/18CAPISTRANT, JOHN60.00
06/15/18CONWAY, SHAWN4,015.19
06/15/18CRAWFORD - JR, RAYMOND4,499.28
06/15/18CRUMMY, CHARLES2,964.63
06/15/18DABRUZZI, THOMAS3,745.86
06/15/18DANLEY, NICHOLAS2,708.59
06/15/18DAWSON, RICHARD3,790.38
06/15/18HAGEN, MICHAEL2,828.93
06/15/18HALWEG, JODI3,575.2175.00
06/15/18HAWTHORNE, ROCHELLE3,866.49
06/15/18KUBAT, ERIC3,870.59
06/15/18LANDER, CHARLES4,960.29
06/15/18LINDER, TIMOTHY3,493.99
06/15/18LO, CHING1,423.31
06/15/18LUKIN, STEVEN5,343.65
06/15/18MCGEE, BRADLEY2,973.60
06/15/18MERKATORIS, BRETT2,644.43
06/15/18MONDOR, MICHAEL5,063.62
Packet Page Number 322 of 441
G1, Attachments
06/15/18NEILY, STEVEN3,310.66
06/15/18NIELSEN, KENNETH2,789.00
06/15/18NOVAK, JEROME3,538.56
06/15/18PETERSON, ROBERT4,203.36
06/15/18POWERS, KENNETH3,967.26
06/15/18SEDLACEK, JEFFREY3,894.52
06/15/18STREFF, MICHAEL3,460.33
06/15/18SVENDSEN, RONALD4,465.06
06/15/18ZAPPA, ERIC2,937.56
06/15/18CORTESI, LUANNE2,184.60
06/15/18JANASZAK, MEGHAN2,585.38
06/15/18BRINK, TROY2,757.59
06/15/18BUCKLEY, BRENT2,506.49
06/15/18DOUGLASS, TOM2,156.79
06/15/18EDGE, DOUGLAS2,486.10
06/15/18JONES, DONALD2,516.79
06/15/18MEISSNER, BRENT2,496.49
06/15/18NAGEL, BRYAN4,372.60
06/15/18OSWALD, ERICK2,515.72
06/15/18RUIZ, RICARDO383.58
06/15/18RUNNING, ROBERT2,737.29
06/15/18TEVLIN, TODD2,508.79
06/15/18BURLINGAME, NATHAN2,970.40
06/15/18DUCHARME, JOHN3,152.71
06/15/18ENGSTROM, ANDREW3,173.30
06/15/18JAROSCH, JONATHAN3,948.28
06/15/18LINDBLOM, RANDAL3,155.02
06/15/18LOVE, STEVEN4,900.72
06/15/18ZIEMAN, SCOTT1,072.00
06/15/18COREY JR, DEWAYNE792.00
06/15/18HAMRE, MILES2,272.80
06/15/18HAYS, TAMARA2,325.69
06/15/18HINNENKAMP, GARY2,739.29
06/15/18NAUGHTON, JOHN2,497.43
06/15/18ORE, JORDAN2,325.69
06/15/18SAKRY, JASON2,055.29
06/15/18BIESANZ, OAKLEY2,222.59
06/15/18GERNES, CAROLE1,702.08
06/15/18HER, KONNIE711.00
06/15/18HUTCHINSON, ANN3,077.92
06/15/18TROENDLE, CATHY JO144.00
06/15/18WACHAL, KAREN1,198.97
06/15/18WOLFE, KAYLA152.00
06/15/18GAYNOR, VIRGINIA3,763.50
06/15/18JOHNSON, ELIZABETH1,952.21
06/15/18KONEWKO, DUWAYNE5,480.60
06/15/18KROLL, LISA2,191.06
06/15/18ADADE, JANE1,715.77
06/15/18FINWALL, SHANN4,021.44
06/15/18MARTIN, MICHAEL3,791.58
06/15/18BRASH, JASON3,661.90
06/15/18REININGER, RUSSELL720.00
06/15/18SWAN, DAVID3,209.21
06/15/18SWANSON, CHRIS2,475.39
06/15/18WEIDNER, JAMES2,623.39
06/15/18WELLENS, MOLLY2,090.86
06/15/18ABRAHAM, JOSHUA2,238.60
06/15/18BJORK, BRANDON129.00
06/15/18BRENEMAN, NEIL2,938.08
06/15/18CARROLL, MADISON100.00
06/15/18DEBACE, ALEXIS48.00
Packet Page Number 323 of 441
G1, Attachments
06/15/18DEBACE, MICHELLE48.00
06/15/18DOHERTY, TARA48.00
06/15/18GORACKI, GERALD30.00
06/15/18KRUEGER, KAYLA42.00
06/15/18KUBAT, STEPHANIE60.00
06/15/18KUCHENMEISTER, GINA1,962.32
06/15/18KUCHENMEISTER, JUSTIN42.00
06/15/18LUSHANKO, ADAM28.00
06/15/18MUNSON, CADE87.50
06/15/18NEUMANN, BRAD30.00
06/15/18ROBBINS, AUDRA4,148.41
06/15/18ROBBINS, CAMDEN87.50
06/15/18WENTZLAFF, EVERLYN48.00
06/15/18WERTZLER, PETER42.00
06/15/18WISTL, MOLLY359.00
06/15/18BERGO, CHAD3,502.01
06/15/18SCHMITZ, KEVIN2,107.69
06/15/18SHEERAN JR, JOSEPH3,613.1243.73
06/15/18ADAMS, DAVID3,229.53
06/15/18HAAG, MARK2,739.60
06/15/18JENSEN, JOSEPH2,691.98
06/15/18SCHULTZ, SCOTT4,339.22
06/15/18WILBER, JEFFREY2,364.07
06/15/18COUNTRYMAN, BRENDA1,494.25
06/15/18MCNAMARA, SAM1,024.00
06/15/18PRIEM, STEVEN2,797.50
06/15/18WOEHRLE, MATTHEW2,570.77
06/15/18XIONG, BOON2,205.69
06/15/18FOWLDS, MYCHAL4,431.73
06/15/18FRANZEN, NICHOLAS4,041.33
06/15/18GERONSIN, ALEXANDER2,830.49
06/15/18RENNER, MICHAEL3,084.53
9910329006/15/18EDDY, JASON945.75
9910329106/15/18KOSTECKI, HANNAH84.00
9910329206/15/18RICHBURG, KHARI48.00
558,529.90
Packet Page Number 324 of 441
G2
CITY COUNCILSTAFF REPORT
Meeting Date June 25, 2018
REPORT TO:
Melinda Coleman, City Manager
REPORT FROM:Ellen Paulseth, Finance Director
PRESENTER:
Ellen Paulseth, Finance Director
AGENDA ITEM:Approval to Maintain Statutory Tort Liability Limits
Action Requested:MotionDiscussionPublic Hearing
Form of Action:ResolutionOrdinanceContract/AgreementProclamation
Policy Issue:
The Council will consider waiving the statutory tort liability limits to the amount of coverage purchased
by the City.This is an annual requirement by the League of Minnesota Cities Insurance Trust.
Recommended Action:
Motionto maintain the statutory tort liability limits.
Fiscal Impact:
Is There a Fiscal Impact?NoYes, the true or estimated cost is0.00
Financing source(s):Adopted BudgetBudget ModificationNew Revenue Source
Use of Reserves Other:n/a
Strategic Plan Relevance:
Financial SustainabilityIntegrated CommunicationTargeted Redevelopment
Operational EffectivenessCommunity InclusivenessInfrastructure & Asset Mgmt.
By approving the statutory tort liability limits, the City is protecting itself from claims that exceed the
amount of liability insurance coverage.
Background
Cities obtaining liability coverage from the League of Minnesota Cities Insurance Trust must decide
each year whether or not to waive the statutory tort liability limits to the extent of the coverage
purchased. The decision to waive or not to waive the statutory limits has the following effects:
If the city does not waive the statutory tort limits, an individual claimant would be able to
recover no more than $500,000 on any claim to which the statutory tort limits apply. The total
which all claimants would be able to recover for a single occurrence to which the statutory tort
limits apply would be limited to $1,500,000. These statutory tort limits would apply regardless
of whether or not the city purchases the optional excess liability coverage.
If the city waives the statutory tort limits and does not purchase excess liability coverage, a
Packet Page Number 325 of 441
G2
single claimant could potentially recover up to $1,500,000 on a single occurrence. The total
which all claimantswould be able to recover for a single occurrence to which the statutory tort
limits apply would also be limited to $1,500,000, regardless of the number of claimants.
If the city waives the statutory tort limits and purchases excess liability coverage, a single
claimant could potentially recover an amount up to the limit of the coverage purchased. The
total which all claimants would be able to recover for a single occurrence to which the
statutory tort limits apply would also be limited to the amount of coverage purchased,
regardless of the number of claimants.
Claims to which the statutory municipal tort limits do not apply are not affected by this decision. This
decision must be made by the City Council.
The City has elected to not waive the statutory tort limits in the past, which would limit recovery to
$500,000 per claimant and $1,500,000 per occurrence for the upcoming policy period. A resolution is
required each year to affirm the City’s decision.
Attachments
1. Resolution to Maintain the Statutory Tort Limits for Liability Insurance Proposed
Packet Page Number 326 of 441
RESOLUTION TO MAINTAIN THE
STATUTORY TORT LIMITS FOR LIABILITY INSURANCE PROPOSED
WHEREAS,the League of Minnesota Cities Insurance Trust annually requests member cities to
make an election to waive or not waive the tort liability limit established by Minnesota Statutes
466.04; and
WHEREAS,the City has three choices: to not waive the statutory limit, to waive the limit but to
keep insurance coverage at the statutory limit, and to waive the limit and to add insurance to a
new level;
NOW, THEREFORE, BE IT RESOLVED,that the City Council of the City of Maplewood hereby
elects to not waive the statutory tort liability limit established by Minnesota Statutes 466.04.
th
Approved this 25day of June 2018.
Packet Page Number 327 of 441
G3
CITY COUNCILSTAFF REPORT
Meeting Date June 25, 2018
REPORT TO:
Melinda Coleman, City Manager
REPORT FROM:Shann Finwall, AICP, Environmental Planner
PRESENTOR:
Shann Finwall, AICP, Environmental Planner
AGENDA ITEM:Urban Agriculture Ordinance Summary (4 votes)
Action Requested:MotionDiscussionPublic Hearing
Form of Action:ResolutionOrdinanceContract/AgreementProclamation
Policy Issue:
The urban agriculture ordinance amendments were approved by the CityCouncilon June 11, 2018.
The ordinance amendments will reducebarriers and promote urban agriculture uses within the City.
According to state law, the City Council may directthatasummary of ordinancesbe published
ratherthanthe entire ordinance text.The urban agricultureordinance amendments are 21 pages of
text which would be costly to publish.
RecommendedMotion:
Motion to approve the attachedurban agricultureordinance
by titleand summary.
Fiscal Impact:
IsThere a Fiscal Impact? No Yes, the true or estimated cost is $0
Financing source(s): Adopted BudgetBudget ModificationNew Revenue Source
Use of Reserves Other:n/a
Strategic Plan Relevance:
Financial SustainabilityIntegrated CommunicationTargeted Redevelopment
Operational EffectivenessCommunity InclusivenessInfrastructure & Asset Mgmt.
Removing barriers to urban agriculture uses by amending the City’s ordinances will give all
residents access to healthy foods.
Background
State statute requires that ordinance summary give an accurate synopsis of the essential elements
of the ordinance. Staff proposes the following language for the summary:
Packet Page Number 328 of 441
G3
Ordinance No. 978
An Ordinance Allowing the Keeping of Bees
1.Allow beekeeping in any zoning district as a permitted use.
2.Hive placement requirements as follows:
a.Located at least five feet from any property line with the front of the hive facing in
toward the property.
b.Located at least ten feet from a public sidewalk withthe front of the hive facing in
toward the property.
c.Located at least 25 feet from a principal building on an adjoining lot.
Ordinance No. 979
An Ordinance Allowing the Keeping of Poultry in All Zoning Districts
1.Allowing other types of poultry in addition to chickens (i.e., quail and pheasants)
2.Changing the neighborhood consent requirements from 100 percent to 60 percent consent
for approval of a poultry permit.
3.Allowing the keeping of poultry on property that is not zoned single family residential with a
permit.
Ordinance No. 980
An Ordinance Allowing the Temporary Keeping of Goats and Sheep
1.Allow the temporary keeping of goats and sheep (up to 60 days) for vegetative management
with a permit.
2.Require 60 percent neighborhood consent for the temporary keeping of goats and sheep.
3.Allow up to 75 goats or sheep, depending on size of lot.
Ordinance No. 981
An Ordinance Allowing Aquaponics and Aquaculture in the Light and Heavy
Manufacturing Zoning Districts
1.Amend the M-1 and M-2 Zoning Districts to allow for these uses.
Ordinance 982
An Ordinance Allowing Community and Market Gardens
1.Allow community gardens one acre or under as a permitted use in any zoning district with
standards such as setbacks, time limits for sale of produce, etc.
2.Allow community gardens over one acre in any zoning district with a conditional use permit.
Ordinance 983
An Ordinance Allowing Front Yard Gardening and Permaculture
1.Adding text that make it clear that front yard gardening is a permitted use in all residential
zoning districts.
Packet Page Number 329 of 441
G3
Ordinance 984
An Ordinance Allowing Urban Farms
1.Allow urban farms on park land if it meets the City’s Park Master Plan.
2.Allow urban farms on all other zoning districts with a conditional use permit.
Ordinance 985
An Ordinance Allowing Direct to Consumer Sales in all
Commercial Zoning Districts
1.Define direct to consumer sales as the exterior sale of agricultural products or prepared
foods directly from farmers or venders to consumers.
2.Allow direct to consumer sales in all commercial zoning districts for up to four months with
permit.
Attachments
1.Urban Agriculture Ordinance Summary Authorizing Publication of Ordinance Nos. 978
through 985 by Title and Summary
Packet Page Number 330 of 441
G3, Attachment 1
CITY OF MAPLEWOOD
RESOLUTION NO. ______
RESOLUTION
URBAN AGRICULTURE ORDINANCESUMMARY
AUTHORIZING PUBLICATION OF
ORDINANCE NOS.978 THROUGH 985BY TITLE AND SUMMARY
WHEREAS, the City of Maplewood (the “City”) is a municipal corporation organized and
existing under the laws of Minnesota; and
WHEREAS, the City Council of the City of Maplewood has adopted Ordinance Nos.978
through 985,ordinances which create or amend city code to allow for urban agriculture uses; and
WHEREAS, MinnesotaStatutes, §412.191, subd. 4, allows publication by title and
summaryin the case of lengthy ordinances or those containing charts or maps; and
WHEREAS, the ordinances are 21 pages in length; and
WHEREAS, the City Council believes that the following summarywould clearly inform the
public of the intent and effect of the ordinances.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Maplewood that
the City Clerk shall cause the following summaryof Ordinance Nos.978 through 985to be
published in the official newspaper in lieu of the entire ordinance:
Public Notice
TheCity Council of the City of Maplewood has adopted Ordinance Nos.978 through 985,
ordinances which create or amend city code to allow for urban agriculture uses. Asummaryof the
ordinances follows:
Ordinance No. 978
An Ordinance Allowing the Keeping of Bees
1.Allow beekeeping in any zoning district as a permitted use.
2.Hive placement requirements as follows:
a.Located at least five feet from any property line with the front of the hivefacing in
toward the property.
b.Located at least ten feet from a public sidewalk with the front of the hive facing in
toward the property.
c. Located at least 25 feet from a principal building on an adjoining lot.
Packet Page Number 331 of 441
G3, Attachment 1
Ordinance No. 979
An Ordinance Allowing theKeeping of Poultry in All Zoning Districts
1.Allowing other types of poultry in addition to chickens (i.e., quail and pheasants)
2.Changing the neighborhood consent requirements from 100 percent to 60 percent
consent for approval of a poultry permit.
3.Allowing the keeping of poultry on property that is not zoned single family residential with
a permit.
Ordinance No. 980
An Ordinance Allowing the Temporary Keeping of Goats and Sheep
1.Allow the temporary keeping of goats and sheep (up to 60 days) for vegetative
management with a permit.
2.Require 60 percent neighborhood consent for the temporary keeping of goats and
sheep.
3.Allow up to 75 goats or sheep, depending on size of lot.
Ordinance No. 981
An Ordinance Allowing Aquaponics and Aquaculture in the Light and Heavy
Manufacturing Zoning Districts
1.Amend the M-1 and M-2 Zoning Districts to allow for these uses.
Ordinance 982
An Ordinance Allowing Community and Market Gardens
1.Allow community gardens one acre or under as a permitted use in any zoning district
with standards such as setbacks, time limits for sale of produce, etc.
2.Allow community gardens over one acre in any zoning district with a conditional use
permit.
Ordinance 983
An Ordinance Allowing Front Yard Gardening and Permaculture
1.Adding text that make it clear that front yard gardening is a permitted use in all
residential zoning districts.
Ordinance 984
An Ordinance Allowing Urban Farms
1.Allow urban farms on park land if it meets the City’s Park Master Plan.
2.Allow urban farms on allother zoning districts with a conditional use permit.
Packet Page Number 332 of 441
G3, Attachment 1
Ordinance 985
An Ordinance Allowing Direct to Consumer Sales in all
Commercial Zoning Districts
1.Define direct to consumer sales as the exterior sale of agricultural products or prepared
foods directly from farmers or venders to consumers.
2.Allow direct to consumer sales in all commercial zoning districts for up to four months
with permit.
Andrea Sindt, City Clerk
BE IT FURTHER RESOLVED by the City Council of the City of Maplewood that the City
Clerk keep a copy of the ordinance in heroffice at city hall for public inspection and that she post a
full copy of the ordinance in a public place within the city.
th
The resolution was adopted by the City Council of the City of Maplewood this25day of
June, 2018, by a vote of ____ Ayes and ____ Nays.
Nora Slawik, Mayor
ATTEST:
Andrea Sindt, City Clerk
Packet Page Number 333 of 441
G4
CITY COUNCILSTAFF REPORT
Meeting Date June 25, 2018
REPORT TO:
Melinda Coleman, City Manager
REPORT FROM:Andrea Sindt, City Clerk
Regan Beggs, Business Licensing Specialist
PRESENTER:Andrea Sindt
AGENDA ITEM:
Resolution to Conduct Off-Site Gambling for the White Bear Avenue
Business Association at the Ramsey County Fair
Action Requested:MotionDiscussionPublic Hearing
Form of Action:ResolutionOrdinanceContract/AgreementProclamation
Policy Issue:
A request to conduct Off-Site Gambling has been submitted by the White Bear Avenue Business
Association. Approval of the request will allow pull-tab gambling activity to occurduring the Ramsey
County Fair from Tuesday, July 11, 2018 through Saturday, July 15, 2018.
Recommended Action:
Motion to approve the Resolution to Conduct Off-Site Gamblingfor the White Bear Avenue
Business Association from Tuesday, July 11, 2018through Saturday, July 15, 2018during the
Ramsey County Fair, 2020 White Bear Avenue.
Fiscal Impact:
Is There a Fiscal Impact?NoYes, the true or estimated cost is$0.00
Financing source(s):Adopted BudgetBudget ModificationNew Revenue Source
Use of Reserves Other:N/A
Strategic Plan Relevance:
Financial SustainabilityIntegrated CommunicationTargeted Redevelopment
Operational EffectivenessCommunity InclusivenessInfrastructure & Asset Mgmt.
A council-approved application and resolution is required to besubmitted to the Minnesota
Gambling Control Board.
Background
Organizations licensed by the State to conduct lawful gambling are eligible per MN §349.165
subd.5 to hold lawful gambling events at a location for which it does not hold a premises permit.
Packet Page Number 334 of 441
G4
Applications to conduct Off-Site gambling are processed and approved by the Minnesota Gambling
Control Board; however, local approval by resolution must be obtained prior to submission.
Attachments
1.Resolution of Approval to Conduct Off-Site Gambling
Packet Page Number 335 of 441
G4, Attachment 1
RESOLUTION
City Approval to Conduct Off-Site Gambling Within City Limits
White Bear Avenue Business Association
WHEREAS, White Bear Avenue Business Association has submitted an Application to
Conduct Off-Site Gambling at the Ramsey County Fair Grounds, 2020 White Bear Avenue in
Maplewood, MN 55109; and
WHEREAS, the off-site gambling will take place during the Ramsey County Fair on
Tuesday, July 11, 2018 through Saturday, July 15, 2018.
BE IT HEREBY RESOLVED, by the City Council of Maplewood, Minnesota, that Application
to Conduct Off-Site Gambling is approved for White Bear Avenue Business Association during the
date stated above.
FURTHERMORE, that the Maplewood City Council requests that the Gambling Control
Board approve said permit application as being in compliance with Minnesota Statute §349.213.
NOW, THEREFORE, be it further resolved that this Resolution by the City Council of
Maplewood, Minnesota, be forwarded to the Gambling Control Board for their approval.
th
Approved this 25day of June 2018.
Mayor Slawik
Packet Page Number 336 of 441
G5
CITY COUNCILSTAFF REPORT
Meeting Date June 25, 2018
REPORT TO:Melinda Coleman, City Manager
REPORT FROM:
Andrea Sindt,City Clerk
Regan Beggs, Business License Specialist
PRESENTER:
Andrea Sindt,City Clerk
AGENDA ITEM:Temporary Lawful Gambling -Local Permit for Associated General
Contractors of Minnesota at Keller Golf Course, 2166 Maplewood Drive
Action Requested:MotionDiscussionPublic Hearing
Form of Action:ResolutionOrdinanceContract/AgreementProclamation
Policy Issue:
A request for a temporary Lawful Gambling – Local permit has been submitted by Associated
General Contractors of Minnesota. Approval of the request would allow raffles to be sold during a
golf tournamentheld at Keller Golf Course, 2166 Maplewood Drive,on Wednesday, August 3,
2018; such activity is exempted from state licensure, under MN §349.166.
Recommended Action:
Motion to approve the temporary Lawful Gambling – Local permit for Associated General
Contractors of Minnesotaon August 3, 2018at Keller Golf Course, 2166 Maplewood Drive.
Fiscal Impact:
Is There a Fiscal Impact?NoYes, the true or estimated cost is$0.00
Financing source(s):Adopted BudgetBudget ModificationNew Revenue Source
Use of Reserves Other:N/A
Strategic Plan Relevance:
Financial SustainabilityIntegrated CommunicationTargeted Redevelopment
Operational EffectivenessCommunity InclusivenessInfrastructure &Asset Mgmt.
MN §349.213 authorizes cities to require a Local permit for conduct of lawful gambling exempt from
state licensing requirements.
Background
Council approval is required prior to issuance of a temporary Lawful Gambling – Localpermit,per
City Code Sec. 22-12.
Attachments
None
Packet Page Number 337 of 441
G6
CITY COUNCIL STAFF REPORT
Meeting Date June 25, 2018
REPORT TO:Melinda Coleman, City Manager
REPORT FROM: Terrie Rameaux, Human Resource Coordinator
PRESENTER: Mike Funk, Assistant City Manager/HR Coordinator
Amended 2018 Pay Rates Resolution for Temporary/Seasonal and Casual
AGENDA ITEM:
Part-Time Employees
Action Requested: MotionDiscussion Public Hearing
Form of Action: Resolution Ordinance Contract/Agreement Proclamation
Policy Issue:
The Fire Department has requested to add a new casual, part-time position within the department.
The job title is Fire/EMS Cadet. The existing 2018 Pay Rate Resolution will need to be amended in
order to reflect the pay range proposed for this position.
Recommended Action:
Motion to approve an amendment to the 2018 Pay Rates Resolution for Temporary/Seasonal and
Casual Part-Time Employees.
Fiscal Impact:
Is There a Fiscal Impact? No Yes, the true or estimated cost is $11,000/Annually
Financing source(s): Adopted Budget Budget Modification New Revenue Source
Use of Reserves Other: n/a
Strategic Plan Relevance:
Financial SustainabilityIntegrated CommunicationTargeted Redevelopment
Operational EffectivenessCommunity InclusivenessInfrastructure & Asset Mgmt.
The creation of this position would strengthen the Fire Department’s operational effectiveness as
the position would provide support services to all line personnel to focus on their core job duties.
The position would also enhance the Department’s community inclusiveness efforts by seeking to
create career pathways for non-traditional applicants.
Background
The Fire/EMS Department is seeking to create a position that will support day-to-day fire
department operations. The goal of this position is to create a career development path for non-
traditional applicants.
Packet Page Number 338 of 441
G6
Currently, the Fire Department’s workforce does not reflect the community. Despite efforts to
recruit non-traditional applicants, applicant pools for the firefighter selection process are not
reflective of the community. The Fire Department hopes to provide career growth opportunities
through exposure to the profession, training and support of successful candidates.
Attachments
1.Amended 2018 Pay Rates Resolution for Temporary/Seasonal and Casual Part-Time
Employees
Packet Page Number 339 of 441
G6, Attachment 1
2018 PAY RATES RESOLUTION
TEMPORARY/SEASONAL & CASUAL P/T EMPLOYEES
WHEREAS, according to the Minnesota Public Employees Labor Relations act, part-time employees who do
not work more than 14 hour per week and temporary/seasonal employees who work in positions that do not
exceed 67 days in a calendar year, or 100 days for full-time students, are not public employees and are
therefore not eligible for membership in a public employee union.
NOW, THEREFORE, BE IT RESOLVED, that the following pay ranges and job classifications are
hereby established for temporary/seasonal, casual part-time employees effective July 1, 2018. 2018 upon
Council approval.
Accountant $10.00-30.00 per hour
Accounting Technician $9.65-22.00 per hour
Administrative Assistant $9.65-23.00 per hour
Background Investigator $25.00-40.00 per hour
Building Inspector $14.00-35.00 per hour
Building Attendant $9.65-15.00 per hour
CSO $14.50-19.50 per hour
Election Judge $9.65-12.00 per hour
Election Judge - Assistant Chair $9.65-15.00 per hour
Election Precinct Chair $9.65-16.00 per hour
Engineering Aide $9.65-16.00 per hour
Engineering Technician $10.00-16.00 per hour
Fire Maintenance Engineer $14.00-$18.00 per hour
Fire/EMS Cadet $14.50-$19.50 per hour
Gardener $12.00-22.00 per hour
Intern $9.65-20.00 per hour
IT Technician $15.00-20.00 per hour
Laborer $9.65-15.00 per hour
Office Specialist $9.65-18.00 per hour
Receptionist $9.65-16.00 per hour
Recreation Instructor/Leader $9.65-32.00 perhour
Recreation Official $9.65-30.00 per hour
Recreation Worker $9.65-18.00 per hour
Vehicle Technician $9.65-15.00 per hour
Video Coordinator* $11.00-19.00 per hour
Video Technician* $10.00-18.00 per hour
* Video positions shall be paid a guaranteed minimum flat fee of $50 for 4 hours or less.
BE IT FURTHER RESOLVED, this resolution will supersede previous resolutions setting pay rates for
these pay classifications; and,
BE IT FURTHER RESOLVED, that the City Manager shall have the authority to set the pay rate within
the above ranges.
Packet Page Number 340 of 441
H1
CITY COUNCILSTAFF REPORT
Meeting Date June 25, 2018
REPORT TO:
Melinda Coleman, City Manager
REPORT FROM:Ellen Paulseth, Finance Director
Steven Love, Public Works Director / City Engineer
PRESENTER:Steven Love
AGENDA ITEM:
Public Input on Changes to Gas & Electric Franchise Fees
Action Requested:MotionDiscussionPublic Hearing
Form of Action:ResolutionOrdinanceContract/AgreementProclamation
Policy Issue:
Tonight’s public hearing is anopportunity for the public to provide feedback on proposed increases
to both the gas and electrical franchise fee rates.
Recommended Action:
No formal action is required or requested.
City Staff recommends the City Council facilitate a public hearing to gather feedback on proposed
increases to thefranchise fee ratesfor both the gas and electrical services.This item will be
brought to city council at a future meeting for consideration of an ordinance amendment.
Fiscal Impact:
Is There a Fiscal Impact?NoYes, the true or estimated cost is$619,251 per year of new
franchise fee revenue.
Financing source(s):Adopted BudgetBudget ModificationNew Revenue Source
Use of Reserves Other:Franchise Fee Funding
Strategic Plan Relevance:
Financial SustainabilityIntegrated CommunicationTargeted Redevelopment
Operational EffectivenessCommunity InclusivenessInfrastructure & Asset Mgmt.
The proposed increases to the gas and electrical franchise fees rate will help provide a balanced
foundation for funding street and utility capital improvement projects.
Background
In an effort to reduce new bonded debt by approximately $1MM annually, staff proposes to increase
gas and electric franchise fees to provide alternative revenue sources to finance capital projects.
The increase in franchise fees would result in additionalfranchise fee revenue of $650K per year.
Packet Page Number 341 of 441
H1
The remaining $350K has already been incorporated into the annual budget through a combination
of levy increases and cuts in other areas.
Residential gas consumers will see an increase of $0.50 per month, or $6.00 per year on their gas
bills. Residential electrical consumers will notice an increase of $1.75 per month, or $21.00per
year on their electrical bills. The total impact on residential customers is $27.00per year.
Staff previously gave presentationson the proposed franchise fee rate increases to the City Council
at the April 9, 2018 and May 14, 2018 City Council Workshops. A copy of the power point
presentation is attached to this reportalong with the franchise fee fact sheet that was included in
the Maplewood Living.
Attachments
1.Council Workshop Presentation
2.Franchise Fee Fact Sheet
Packet Page Number 342 of 441
H1, Attachment 1
April 9, 2018
Franchise Fee Analysis
Packet Page Number 343 of 441
H1, Attachment 1
Packet Page Number 344 of 441
H1, Attachment 1
7070
><
PCIPCI
Conditions
60%
79.07
Road
40%
53.67
Existing
Packet Page Number 345 of 441
H1, Attachment 1
100907050
30
907050300
PCIPCIPCIPCIPCI
Roads
41%
of
54.16
Miles
19%
24.91
8%
11.11
PCI
18%
14%
24.35
18.20
Packet Page Number 346 of 441
H1, Attachment 1
Aid
Contributions
State
Municipal
Municipal
Fees
Assessments
Special
Franchise
Packet Page Number 347 of 441
H1, Attachment 1
Packet Page Number 348 of 441
H1, Attachment 1
Packet Page Number 349 of 441
H1, Attachment 1
Packet Page Number 350 of 441
H1, Attachment 1
Values
Market
improvement
of
TypeHousingProperty
Packet Page Number 351 of 441
H1, Attachment 1
Packet Page Number 352 of 441
H1, Attachment 1
Packet Page Number 353 of 441
H1, Attachment 1
Packet Page Number 354 of 441
H1, Attachment 1
Increase
in
$0.50$6.00
Annual
revenue
increase
Rate$IncreaseAnnual
RateNew
$1.00$2.50$1.50$18.00
$1.00$2.50$1.50$18.00
$75.00$100.00$25.00$300.00$50.00$75.00$25.00$300.00
Energy
Xcel
by
Revenue$461,196$612,372$151,176
Demand$6.00$12.00$6.00$72.00Interruptible$100.00$110.00$10.00$120.00
Month
Transportation
NonDemand
Large
per
Annual
ClassCurrent
provided
&
Interruptible
Transportation
Utility
GasCustomer Residential$2.50$3.00CommercialCommercialSmallMediumFirmInterruptible Estimated Estimates
Packet Page Number 355 of 441
H1, Attachment 1
Increase
in
$1.75$21.00
Annual
revenue
increase
Rate$IncreaseAnnual
RateNew
$1.25$3.00$2.50$4.75$2.25$27.00$1.25$4.00$2.75$33.00$1.25$4.00$2.75$33.00
$15.00$30.00$15.00$180.00
$112.00$180.00$68.00$816.00
Energy
Demand$1.25$4.00$2.75$33.00
Xcel
NonDemand
by
Month
Revenue$496,695$964,770$468,075
Demand
per
Lighting
Annual
Pumping
ClassCurrent
provided
NonDemand
Utility
Street
C&I
C&IC&I
ElectricCustomer ResidentialSmallSmallLargePublicMunicipalPumpingMunicipal Estimated Estimates
Packet Page Number 356 of 441
H1, Attachment 1
Increase
$2.25$27.00
Rate$IncreaseAnnual
RateNew
$8.50$16.75$8.25$99.00
$90.00$130.00$40.00$480.00
Month
per
Utility
Energy
Xcel
Electric
by
and
Demand
Gas
ClassCurrent
NonDemand
provided
C&I
C&I
Impact
Customer Residential$3.75$6.00SmallSmall
Total Estimates
Packet Page Number 357 of 441
H1, Attachment 1
Packet Page Number 358 of 441
H1, Attachment 1
BondsRevenue
Fees
Obligation
Assessments
Funds
GeneralSpecialIntergovernmentalUtilityFranchise
15%
27%
6%
34%
18%
Packet Page Number 359 of 441
H1, Attachment 1
BondsRevenue
Fees
Obligation
Assessments
Funds
GeneralSpecialIntergovernmentalUtilityFranchise
15%
16%
34%
17%
18%
Packet Page Number 360 of 441
H1, Attachment 1
15%
Revenue
16%
34%
17%
Intergovernmental
18%
Assessments
Special
Fees
15%
27%
Bonds
Franchise
6%
34%
Obligation
18%
Funds
GeneralUtility
Packet Page Number 361 of 441
H1, Attachment 1
$0.00$0.00$0.00
Increase
in
$0.00$0.00
Annual
revenue
increase
Rate$IncreaseAnnual
RateNew
$1.00$1.00$.00
$1.00$1.00$0.00
$75.00$90.00$15.00$180.00$50.00$65.00$15.00$180.00
Energy
Xcel
by
Revenue$461,196$499,284$38,088
Demand$6.00$9.00$3.00$36.00Interruptible$100.00$100.00$0.00
Month
Transportation
NonDemand
Large
per
Annual
ClassCurrent
provided
&
Interruptible
Transportation
Utility
GasCustomer Residential$2.50$2.50CommercialCommercialSmallMediumFirmInterruptible Estimated Estimates
Packet Page Number 362 of 441
H1, Attachment 1
Increase
in
$1.25$15.00
Annual
revenue
increase
Rate$IncreaseAnnual
RateNew
$1.25$2.50$2.50$3.50$1.00$12.00$1.25$2.50$1.25$15.00$1.25$2.50$1.25$15.00
$15.00$20.00$5.00$60.00
$112.00$135.00$23.00$276.00
Energy
Demand$1.25$2.50$1.25$15.00
Xcel
NonDemand
by
Month
Revenue$496,695$785,610$288,915
Demand
per
Lighting
Annual
Pumping
ClassCurrent
provided
NonDemand
Utility
Street
C&I
C&IC&I
ElectricCustomer ResidentialSmallSmallLargePublicMunicipalPumpingMunicipal Estimated Estimates
Packet Page Number 363 of 441
H1, Attachment 1
Increase
$1.25$15.00
Rate$IncreaseAnnual
RateNew
$3.75$5.00$8.50$12.50$4.00$48.00
$90.00$110.00$20.00$240.00
Month
per
Utility
Energy
Xcel
Electric
by
and
Demand
Gas
ClassCurrent
provided
NonDemand
C&IC&I
Impact
TotalCustomer ResidentialSmallSmall Estimates
Packet Page Number 364 of 441
H1, Attachment 1
Packet Page Number 365 of 441
H1, Attachment 1
•••••
Packet Page Number 366 of 441
H1, Attachment 1
Packet Page Number 367 of 441
H1, Attachment 1
Northern States Power Company, a Minnesota corporation
Minneapolis, Minnesota 55401
MINNESOTA ELECTRIC RATE BOOK – MPUC NO. 2
FRANCHISE AND OTHER CITY FEESSectionNo.5
21st Revised Sheet No. 93.1
Franchise and other city fees, as designated below will be included in the customers’ monthly bills computed under the indicated rate
classes and effective in the following Minnesota communities:
The Company remits 100% of these fees collected from ratepayers to the local government unit.
— Indicates fee is not applied
Franchise Fees
City Residential Small C&I Non-demand Small C&I Demand Large C&I Public Street Lighting Municipal Pumping Non-demand Municipal Pumping Demand Effective Date Expiration Date
Afton$2.00$2.00$5.00$5.00$1.00 $1.00 $1.00 01/2005 08/16/2024
Albertville $2.50 $5.00 $10.00 $50.00 $2.00 — — 03/2011 09/07/2029
Bayport $1.50 $3.00 $25.00 $50.00 $3.00 $3.00 $25.00 01/2014 05/04/2028
Big Lake$4.00$8.00$8.00$8.00———10/2014 07/04/2034
Bloomington $3.75 $7.50$40.00 $115.00———04/2016 12/20/2035
Brooklyn
$1.60 $4.00 $22.00 $100.00 $13.00 $13.00 $13.00 01/2017 12/08/2023
Center
Brooklyn Park $7.00 $7.50$45.00 $160.00———03/2016 12/31/2028
Burnsville $1.00 $3.00$10.00 $45.00———07/2016 02/15/2036
Centerville $4.00$8.00$8.00$8.00———05/2016 01/26/2036
Champlin $3.54 $9.60 $40.40 $141.40 $17.17 $17.17 $17.17 01/2018 11/23/2028
R
Chisago City $1.30 $5.00 $15.00 $55.00 $5.00 $5.00 $15.00 06/2009 02/28/2029
Circle Pines $2.75 $3.00 $35.00 — $3.00 — —10/2009 08/24/2029
Clara City $2.00 $2.00 $15.00 $68.00 $2.00 $2.00 $15.00 01/2014 10/07/2033
Clements $1.00$1.00$1.00$1.00———07/2012 06/09/2024
1
Coon Rapids 4.0% 4.0%4.0%4.0%———01/2012 01/13/2032
Cottage Grove $1.65$1.65$8.25$33.00$3.30 $0.75 $8.25 03/2016 11/04/2023
1
Coon Rapids: The franchise fee excludes rate schedules for highway lighting, municipal street lighting, municipal water pumping,
municipal fire sirens, and municipal sewage disposal service.
(Continued on Sheet No. 5-93.1a)
Date Filed: 10-16-17 By: Christopher B. ClarkEffective Date: 01-01-18
President, Northern States Power Company, a Minnesota corporation
Docket No. E,G999/CI-09-970 Order Date: 03-23-11
Packet Page Number 368 of 441
H1, Attachment 1
Northern States Power Company, a Minnesota corporation
Minneapolis, Minnesota 55401
MINNESOTA ELECTRIC RATE BOOK – MPUC NO. 2
FRANCHISE AND OTHER CITY FEES Section No. 5
1st Revised Sheet No. 93.1a
Franchise and other city fees, as designated below will be included in the customers’ monthly bills computed under the indicated rate
classes and effective in the following Minnesota communities:
The Company remits 100% of these fees collected from ratepayers to the local government unit.
— Indicates fee is not applied
Franchise Fees
City Residential Small C&I Non-demand Small C&I Demand Large C&I Public Street Lighting Municipal Pumping Non-demand Municipal Pumping Demand Effective Date Expiration Date
Deephaven $2.50 $2.50 $2.50 $2.50 $2.50 $2.50 $2.50 04/2002 11/02/2030
Dilworth $2.60 $6.00 $21.00 $136.50 — $6.00 $21.00 01/2011 05/10/2018
Eagle Lake $0.50 $0.50 $0.50 $0.50 — — — 10/2012 05/06/2032
Eden Prairie $2.50 $3.00 $10.00 $45.00 — — — 10/2012 06/18/2032
Edina $1.95 $3.40 $9.50 $40.50 — — — 03/2016 11/03/2035
Excelsior $2.50 $2.50 $2.50 $2.50 $2.50 $2.50 $2.50 11/2012 08/02/2032
(Continued on Sheet No. 5-93.2)
Date Filed: 11-02-15 By: Christopher B. ClarkEffective Date: 10-01-17
President, Northern States Power Company, a Minnesota corporation
Docket No. E002/GR-15-826 Order Date: 06-12-17
Packet Page Number 369 of 441
H1, Attachment 1
Northern States Power Company, a Minnesota corporation
Minneapolis, Minnesota 55401
MINNESOTA ELECTRIC RATE BOOK – MPUC NO. 2
FRANCHISE AND OTHER CITY FEES (Continued) Section No. 5
17th Revised Sheet No. 93.2
Franchise and other city fees, as designated below will be included in the customers’ monthly bills computed under the indicated rate
classes and effective in the following Minnesota communities:
The Company remits 100% of these fees collected from ratepayers to the local government unit.
— Indicates fee is not applied
Franchise Fees
City Residential Small C&I Non-demand Small C&I Demand Large C&I Public Street Lighting Municipal Pumping Non-demand Municipal Pumping Demand Effective Date Expiration Date
1
Faribault $1.35 $1.60 $32.00 $280.00 — ——01/2006 11/08/2024
Forest Lake $4.00 $2.50 $18.50 $75.00 $7.50 $2.50 $18.50 05/2013 01/27/2033
Golden Valley $2.00 $2.00 $22.50 $206.00 — — — 01/2013 12/17/2027
Goodview $2.75 $3.00 $25.00 $110.00 $25.00 $2.50 $10.00 07/2006 04/30/2026
Grant $2.35 $2.00 $14.00 $75.00 $2.00 $2.00 $2.00 01/2015 12/01/2023
Hayfield $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 01/2015 04/17/2031
Henderson $3.00 $3.00 $3.00 $3.00 — — — 04/2012 08/16/2031
Hopkins $2.20 $3.85 $15.50 $105.50 — — — 01/2014 12/31/2018
Inver Grove
N
$2.75 $3.00 $25.00 $95.00 — — — 01/2018 06/30/2029
Heights
Landfall Village $2.25 $4.75 $14.00 $65.00 $15.50 — — 04/2014 12/10/2033
Lexington $4.00 $6.50 $40.00 $170.00 — — — 03/2017 10/05/2031
Lindstrom $2.50 $5.00 $24.00 $70.00 $7.00 $7.00 $7.00 04/2016 12/17/2028
Little Canada $2.75 $5.25 $40.00 $230.00 $15.50 $2.00 $3.00 07/2010 08/26/2023
Madison Lake $1.00 $1.00 $1.00 $1.00 $1.00 $1.00 $1.00 05/2013 02/03/2033
Mahtomedi $1.30 $1.38 $14.40 $110.28 $12.71 $0.63 $14.84 01/2005 10/18/2024
Mankato $1.00 $1.55 $16.50 $223.00 $1.00 $0.25 $1.00 02/2015 09/21/2034
Mantorville $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 11/2012 08/12/2032
Maplewood $1.25 $2.50 $15.00 $112.50 $1.25 $1.25 $1.25 12/2013 09/26/2024
1
Faribault: The franchise fee excludes invoices to the city for street lighting and municipal pumping.
(Continued on Sheet No. 5-93.3)
Date Filed: 10-16-17 By: Christopher B. ClarkEffective Date: 01-01-18
President, Northern States Power Company, a Minnesota corporation
Docket No. E,G999/CI-09-970 Order Date: 03-23-11
Packet Page Number 370 of 441
H1, Attachment 1
Northern States Power Company, a Minnesota corporation
Minneapolis, Minnesota 55401
MINNESOTA ELECTRIC RATE BOOK – MPUC NO. 2
FRANCHISE AND OTHER CITY FEES (Continued) Section No. 5
16th Revised Sheet No. 93.3
Franchise and other city fees, as designated below will be included in the customers’ monthly bills computed under the indicated rate
classes and effective in the following Minnesota communities:
The Company remits 100% of these fees collected from ratepayers to the local government unit.
— Indicates fee is not applied
Franchise Fees
City Residential Small C&I Non-demand Small C&I Demand Large C&I Public Street Lighting Municipal Pumping Non-demand Municipal Pumping Demand Effective Date Expiration Date
3.5%
R
>100 kW at
primary or
higher voltage
Minneapolis 5.0% 5.5%5.5%5.5% 5.5% 5.5% 03/2018 10/16/2024
R
5.5%
<100 kW<100 kW
R
>100 kW at
secondary
voltage
Minnetonka $2.50 $4.50 $4.50 $4.50 — $4.50 $4.50 11/2007 08/09/2018
Monticello $1.95 $5.50 $31.00 $190.00 $12.00 $12.00 $31.00 06/2007 05/31/2027
Mound $2.75 $2.75 $2.75 $2.75 $2.75 $2.75 $2.75 01/2017 12/31/2020
Mounds View 4.0% 4.0% 4.0% 4.0% 4.0% 4.0% 4.0% 01/2018 12/31/2018
$0.0047 $0.0043 $0.0033 $0.0017 $0.0054$0.0046$0.0033
New Brighton 03/2016 11/25/2022
per kWh per kWh per kWh per kWh per kWh per kWh per kWh
New Hope $3.00 $6.00 $26.00 $115.00 — — — 01/2017 06/26/2031
New Richland $1.00 $1.00 $1.00 $1.00 — — — 02/2013 07/11/2024
Newport $1.00 $1.50 $14.00 $70.00 $5.00 $1.00 $10.00 01/2011 10/18/2026
(Continued on Sheet No. 5-93.4)
Date Filed: 12-21-17 By: Christopher B. ClarkEffective Date: 03-01-18
President, Northern States Power Company, a Minnesota corporation
Docket No. E,G999/CI-09-970 Order Date: 03-23-11
Packet Page Number 371 of 441
H1, Attachment 1
Northern States Power Company, a Minnesota corporation
Minneapolis, Minnesota 55401
MINNESOTA ELECTRIC RATE BOOK – MPUC NO. 2
FRANCHISE AND OTHER CITY FEES (Continued) Section No. 5
19th Revised Sheet No. 93.4
Franchise and other city fees, as designated below will be included in the customers’ monthly bills computed under the indicated rate
classes and effective in the following Minnesota communities:
The Company remits 100% of these fees collected from ratepayers to the local government unit.
— Indicates fee is not applied
Franchise Fees
City Residential Small C&I Non-demand Small C&I Demand Large C&I Public Street Lighting Municipal Pumping Non-demand Municipal Pumping Demand Effective Date Expiration Date
North Mankato $1.00 $1.55 $16.50 $223.00 $17.62 $1.46 $12.30 04/2015 10/05/2034
Oakdale $1.50 $3.00 $10.00 $8.00 $6.00 $2.00 $8.00 11/2013 10/27/2023
Osseo $1.28 $2.07 $17.57 $102.65 $6.20 $0.45 $2.55 03/2012 10/26/2023
$0.0016 per kWh Customer peak demand less than 100 kW in calendar year
Owatonna 01/2003 04/01/2022
$0.0014 per kWh Customer peak demand greater than 100 kW in calendar year
Plymouth $2.06 $3.09 $10.30 $41.20 — — — 06/2017 07/09/2027
Prior Lake $1.50 $5.00 $10.00 $50.00 — — — 07/2006 03/19/2026
Richmond $1.00 $1.00 $1.00 $1.00 — — — 05/2013 05/03/2031
Richfield $4.10 $12.50 $30.00 $185.00 — — — 04/2014 03/12/2027
Robbinsdale 4.0% 4.0% 4.0% 4.0% 4.0% 4.0% 4.0% 06/2017 07/01/2019
Rogers $5.00 $7.00 $45.00 $210.00 $17.00 $12.00 $65.00 01/2016 11/22/2024
Sartell $4.00 $6.75 $15.00 $109.00 — — — 01/2017 09/11/2036
4.0% Customers who purchase $50,000 or less in calendar year
Sauk Rapids 02/2016 06/15/2023
1.5% That part which exceeds $50,000 in calendar year
1
Shakopee 3.0% 3.0% 3.0% 3.0% — — — 01/2017 08/06/2021
Shoreview $2.50 $3.00 $30.00 $310.00 — — — 10/2013 07/17/2031
1
Shakopee: The fee collected shall total three percent (3%) of the Company's gross revenues from its operations within the City collected
from each customer of each class. For customers in the Large C&I class, the three percent franchise fee is applicable to the first $950,000
of calendar year gross revenues. The franchise fee is reduced to one-half percent (0.5%) for the remaining amount of annual gross
revenues exceeding $950,000.
(Continued on Sheet No. 5-93.5)
Date Filed: 11-02-15 By: Christopher B. ClarkEffective Date: 10-01-17
President, Northern States Power Company, a Minnesota corporation
Docket No. E002/GR-15-826 Order Date: 06-12-17
Packet Page Number 372 of 441
H1, Attachment 1
Northern States Power Company, a Minnesota corporation
Minneapolis, Minnesota 55401
MINNESOTA ELECTRIC RATE BOOK – MPUC NO. 2
FRANCHISE AND OTHER CITY FEES (Continued)SectionNo.5
15th Revised Sheet No. 93.5
Franchise and other city fees, as designated below will be included in the customers’ monthly bills computed under the indicated rate
classes and effective in the following Minnesota communities:
The Company remits 100% of these fees collected from ratepayers to the local government unit.
— Indicates fee is not applied
Franchise Fees
City Residential Small C&I Non-demand Small C&I Demand Large C&I Public Street Lighting Municipal Pumping Non-demand Municipal Pumping Demand Effective Date Expiration Date
1
South St. Paul 4.0% 4.0%4.0%4.0%———07/2015 04/05/2030
Spicer$1.00 $1.00$8.00$8.00———02/2013 10/01/2032
Spring Lake
$0.80 $1.20$8.50$50.00———04/2015 01/04/2035
Park
2
St. Cloud4.0% 4.0%4.0%4.0%———12/2017 12/31/2024
R
2%
purchase
<$100,000 in
calendar year
St. Joseph $1.00 $1.75 $10.00 $8.00 $1.00 $10.00 02/2004 11/19/2023
1.5%
that part
>$100,000 in
calendar year
St. Louis Park $4.00 $8.50 $45.00 $145.00 — $8.50 $45.00 02/2017 09/18/2036
St. Michael $3.50 $2.50 $2.50 $10.00 $10.00 $2.50 $10.00 05/2011 11/24/2023
3
St. Paul See fee schedule in the Notes section on the following sheets. 11/2006 08/31/2026
St. Paul Park $1.50 $2.00 $25.00 $335.00 $10.00 $1.00 $5.00 08/2005 05/15/2025
Stillwater $2.00 $2.50 $18.00 $125.00 $4.00 $2.00 $18.00 06/2015 02/16/2035
1
South St. Paul: The franchise fee excludes rate schedules for highway lighting, municipal street lighting, municipal water pumping,
municipal traffic signals, municipal fire sirens, and municipal sewage disposal service.
2
St. Cloud: The franchise fee for residential heating customers will be 1.5% during the months of November – April.
3
St. Paul: The monthly franchise fee will be as stated on the following sheets. The residential service franchise fee will be as stated
except during the months of November - April when there will be no fee. The fee shall not exceed $620,000 during any calendar year from
any large commercial and industrial customer qualifying for service on the Competitive Market Rider. The schedule on the following sheets
show the meter, energy, and demand factor for each year of the St. Paul franchise and for each of the customer classifications.
(Continued on Sheet No. 5-93.6)
Date Filed: 08-29-17 By: Christopher B. ClarkEffective Date: 12-01-17
President, Northern States Power Company, a Minnesota corporation
Docket No. E,G999/CI-09-970 Order Date: 03-23-11
Packet Page Number 373 of 441
H1, Attachment 1
Northern States Power Company, a Minnesota corporation
Minneapolis, Minnesota 55401
MINNESOTA ELECTRIC RATE BOOK – MPUC NO. 2
FRANCHISE AND OTHER CITY FEES (Continued)SectionNo.5
8th Revised Sheet No. 93.12
Franchise and other city fees, as designated below will be included in the customers’ monthly bills computed under the indicated rate
classes and effective in the following Minnesota communities:
The Company remits 100% of these fees collected from ratepayers to the local governmental unit.
— Indicates fee is not applied
Franchise Fees
City Residential Small C&I Non-demand Small C&I Demand Large C&I Public Street Lighting Municipal Pumping Non-demand Municipal Pumping Demand Effective Date Expiration Date
Victoria$3.00 $10.00 $10.00 $10.00———02/2017 10/09/2036
Watertown$3.00 $4.50$16.00 $51.00—$13.50 $21.00 04/2010 04/10/2027
$2.06 $4.64 $4.64 $15.45 $1.03 $1.03 $1.03 03/2011 11/30/2026
Wayzata
White Bear Lake 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 1.5% 05/1998 05/01/2018
4.0% Customers who purchase $100,000 or less in calendar year
Winona06/2003 06/15/2023
1.5% That part which exceeds $100,000 in calendar year
Winsted$2.00 $2.00$2.00 $2.00——— 05/2012 12/19/2031
(Continued on Sheet No. 5-93.13)
Date Filed: 11-02-15 By: Christopher B. ClarkEffective Date: 10-01-17
President, Northern States Power Company, a Minnesota corporation
Docket No. E002/GR-15-826 Order Date: 06-12-17
Packet Page Number 374 of 441
H1, Attachment 1
Northern States Power Company, a Minnesota corporation
Minneapolis, Minnesota 55401
MINNESOTA ELECTRIC RATE BOOK – MPUC NO. 2
FRANCHISE AND OTHER CITY FEESSectionNo.5
3rd Revised Sheet No. 93.13
Franchise and other city fees, as designated below will be included in the customers’ monthly bills computed under the indicated rate
classes and effective in the following Minnesota communities:
The Company remits 100% of these fees collected from ratepayers to the local government unit.*
(U)Indicates unincorporated community
Other City Fees
City Description Effective Date Expiration Date
Pursuant to city code, the Company collects a 5.26% of gross earnings tax derived from the
sale of electricity within the City of West St. Paul excluding electric energy supplied to the City
West St. Paul 12/1996 --
for municipal services. The amount collected is remitted to the City of West St. Paul.
FEES NOT REMITTED DIRECTLY TO CITY
The Company collects a fee of $3.25 per residential and small commercial and industrial
customer in the community of Baker for energy usage and maintenance on community street
Baker (U) 03/1994 --
lighting. The amount collected is applied to Baker’s street lighting bill.
*Except Baker. See above.
Date Filed: 11-02-15 By: Christopher B. ClarkEffective Date: 10-01-17
President, Northern States Power Company, a Minnesota corporation
Docket No. E002/GR-15-826 Order Date: 06-12-17
Packet Page Number 375 of 441
Northern States Power Company, a Minnesota corporation
H1, Attachment 1
Minneapolis, Minnesota 55401
MINNESOTA GAS RATE BOOK - MPUC NO. 2
FRANCHISE AND OTHER CITY FEES Section No. 5
15th Revised Sheet No. 44.1
Franchise and other city fees, as designated below will be included in the customers’ monthly bills computed under the indicated rate classes
and effective in the following Minnesota communities:
The Company remits 100% of these fees collected from ratepayers to the local government unit.
— Indicates fee is not applied
*May include Negotiated Transportation Service. Any future NTS customer in a franchise city without a specific NTS franchise rate will be
billed the Firm Transportation franchise fee.
Franchise Fees
City Residential Commercial Firm – Non-demand Commercial Firm – Demand SmallInterruptible Medium & LargeInterruptible FirmTransportation* Interruptible Transportation Effective Date
Expiration Date
Afton $2.00 $4.00 $5.00 $5.00 $5.00 $5.00 $5.00 01/2005 08/16/2024
Barnesville 5.0% 5.0% 5.0% 5.0% 5.0% 5.0% 5.0% 02/2015 10/13/2034
Baxter $2.00 $7.00 $65.00 $65.00 $65.00 $65.00 $65.00 09/2016 06/20/2019
Bayport $1.25 $10.00 $25.00 $10.00 $50.00 $10.00 $10.00 01/2014 05/04/2028
Big Lake $4.00 $8.00 $8.00 $8.00 $8.00 $8.00 $8.00 10/2014 07/23/2020
Centerville $4.00 $8.00 $8.00 $8.00 $8.00 $8.00 $8.00 05/2016 01/26/2036
Chisago City $1.00 $3.00 $35.00 $30.00 $30.00 $30.00 $30.00 06/2009 12/31/2029
Cottage Grove $1.65 $4.95 $8.25 $16.50 $24.75 $24.75 $24.75 01/2010 11/04/2023
$0.0391 $0.0391$0.0391$0.0391$0.0391$0.0391$0.0391
Delano 01/2003 --
per therm per therm per therm per therm per therm per therm per therm
East Grand Forks 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 12/2005 12/19/2025
1
Faribault $1.62 $3.78 $32.40 $91.80 $270.00 — — 01/2006 11/08/2024
Forest Lake $3.00 $7.50 $15.00 $75.00 $15.00 $15.00 $15.00 05/2013 01/27/2033
Goodview $2.35 $3.50 $55.00 $30.00 — — — 07/2006 04/30/2026
Inver Grove
$2.00 $10.50 $50.00 $90.00 $100.00 $15.00 $15.00 01/2018 06/30/2029
N
Heights
Kandiyohi $1.00 $1.00 $1.00 $1.00 $1.00 $1.00 $1.00 04/2014 12/01/2033
$0.005$0.005$0.005$0.005$0.005
Lake City 2.0% 2.0% 05/2017 04/30/2019
per therm per therm per therm per therm per therm
Lindstrom$2.00 $8.00 —$65.00 ———04/2016 02/18/2029
Maplewood $2.50 $6.00 $75.00 $50.00 $100.00 — — 10/2015 12/31/2035
Moorhead 5.0% 5.0% 5.0% 5.0% 5.0% 5.0% 5.0% 06/2015 02/08/2035
1
Faribault: The franchise fee excludes the city, invoices to the city, or meters on city facilities or property.
(Continued on Sheet No. 5-44.2)
Date Filed: 10-16-17 By: Christopher B. Clark Effective Date: 01-01-18
President, Northern States Power Company, a Minnesota corporation
Docket No. E,G999/CI-09-970 Order Date: 03-23-11
Packet Page Number 376 of 441
H1, Attachment 1
Northern States Power Company, a Minnesota corporation
Minneapolis, Minnesota 55401
MINNESOTA GAS RATE BOOK - MPUC NO. 2
FRANCHISE AND OTHER CITY FEES (Continued) Section No. 5
13th Revised Sheet No. 44.2
Franchise and other city fees, as designated below will be included in the customers’ monthly bills computed under the indicated rate
classes and effective in the following Minnesota communities:
The Company remits 100% of these fees collected from ratepayers to the local government unit.
— Indicates fee is not applied
*May include Negotiated Transportation Service. Any future NTS customer in a franchise city without a specific NTS franchise rate
will be billed the Firm Transportation franchise fee.
Franchise Fees
City Residential Commercial Firm – Non-demand Commercial Firm – Demand SmallInterruptible Medium & LargeInterruptible FirmTransportation* Interruptible Transportation Effective Date
Expiration Date
4% 4%
Mounds View 4%4%4%4%4%01/2018 12/31/2018 C
$0.030 $0.022 $0.004 $0.010 $0.006 $0.005 $0.005
New Brighton 03/2016 11/25/2022
per therm per therm per therm per therm per therm per therm per therm
Newport $1.00 $5.00 $10.00 $15.00 $15.00 $15.00 $15.00 01/2011 10/18/2026
$0.005$0.005$0.005$0.005$0.005
North St. Paul 2.75% 2.75% 12/1998 09/07/2018
per therm per therm per therm per therm per therm
Oakdale $1.50 $5.00 $8.00 $17.00 $17.00 $17.00 $17.00 11/2013 10/27/2023
Sauk Rapids $3.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00 02/2016 06/15/2023
Shakopee 3.0% 3.0% 3.0% 3.0% 3.0% ––02/2017 10/31/2036
Shoreview $1.30 $8.00 $112.00 $100.00 $100.00 $100.00 $100.00 10/2013 07/17/2031
South St. Paul 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 07/2000 06/30/2015
Spicer$0.50 $1.50 –––––02/2013 10/01/2032
St. Augusta $3.00 $5.00 $5.00 $5.00 $5.00 $5.00 $5.00 06/2010 03/01/2030
(Continued on Sheet No. 5-44.3)
Date Filed: 10-16-17 By: Christopher B. Clark Effective Date: 01-01-18
President, Northern States Power Company, a Minnesota corporation
Docket No. E,G999/CI-09-970 Order Date: 03-23-11
Packet Page Number 377 of 441
H1, Attachment 1
Northern States Power Company,a Minnesota corporation
Minneapolis, Minnesota 55401
MINNESOTA GAS RATE BOOK -MPUC NO. 2
FRANCHISE AND OTHER CITY FEES (Continued)Section No.5
3rd RevisedSheet No.44.3
Franchise and other city fees,as designated below will be included in the customers’ monthly bills computed under the indicated rate
classes and effective in the following Minnesota communities:
The Company remits 100% of these fees collected from ratepayers to the local government unit.
— Indicates fee is not applied
*May include Negotiated Transportation Service. Any future NTS customer in a franchise city without a specific NTS franchise rate
will be billed the Firm Transportation franchise fee.
Franchise Fees
CityResidential Commercial Firm – Non-demandCommercial Firm – DemandSmall InterruptibleMedium & Large InterruptibleFirm Transportation* Interruptible TransportationEffective DateExpiration
Date
3.0%
1
St. Cloud3.0%3.0%3.0%3.0%—3.0%09/200708/31/2027
small
$0.005$0.005$0.005$0.005
St. Joseph$1.00$1.75$10.0002/200411/19/2023
per thermper thermper thermper therm
2
St. PaulSee fee schedule in the Notes sectionon the following sheets. 11/200708/31/2026
St. Paul Park$1.50$4.00$30.00$15.00$335.00$150.00$15.0008/200505/15/2025
C
Stillwater$1.00$5.00$5.00$5.00$5.00$5.00$5.0006/201502/16/2035
1
St. Cloud: The franchise fee for residential heating customers will be 1.5% during the months of November – April.
2
St. Paul: The monthly franchise fee will be as stated below. The residential service franchise fee will be as stated exceptduring the
winter months, November - April when there will be no fee. The fee shall not exceed $50,000 during any calendar year from any
negotiated transportation service customer. The schedules below show the meter and demand factor for each year of the St. Paul
franchise and for each of the customer classifications.
(Continued on Sheet No. 5-44.4)
Date Filed:03-16-15By: Christopher B. ClarkEffective Date: 06-01-15
President, Northern States Power Company, a Minnesota corporation
Docket No. E,G999/CI-09-970Order Date:03-23-11
S:\\General-Offices-GO-01\\PSF\\RA\\Rates\\Current\\Mn_gas\\Mg_5_44-03_r03.doc
Packet Page Number 378 of 441
H1, Attachment 2
Packet Page Number 379 of 441
THIS PAGE IS INTENTIONALLY LEFT BLANK
Packet Page Number 380 of 441
I1
CITY COUNCILSTAFF REPORT
Meeting Date June 25, 2018
REPORT TO:
Melinda Coleman, City Manager
REPORT FROM:Steven Love, Public Works Director / City Engineer
Jon Jarosch, Assistant City Engineer
PRESENTER:Steven Love
AGENDA ITEM:
Resolution Adopting Revised Assessment Roll, Farrell-FerndaleArea
Street Improvements, City Project 17-18
Action Requested:MotionDiscussionPublic Hearing
Form of Action:ResolutionOrdinanceContract/AgreementProclamation
Policy Issue:
City staff has prepared recommendations for actionson each assessment objection or deferral
request received for the Farrell-FerndaleArea Street Improvements, City Project 17-18. City
Council will consider the proposed assessment objection recommendations and approval of the
attached Resolution Adopting Revised Assessment Roll, City Project 17-18.
Recommended Action:
Motion to Approve the AttachedResolution for Adopting Revised Assessment Roll for the Farrell-
FerndaleArea Street Improvements, City Project 17-18.
Fiscal Impact:
Is There a Fiscal Impact?NoYes, the true or estimated cost is$1,114,626.15
Financing source(s):Adopted BudgetBudget ModificationNew Revenue Source
Use of Reserves Other:Assessments
Strategic Plan Relevance:
Financial SustainabilityIntegrated CommunicationTargeted Redevelopment
Operational EffectivenessCommunity InclusivenessInfrastructure & Asset Mgmt.
The assessments are one of the funding sources of the approved project funding plan for the
proposed infrastructure improvementsinthe Farrell-Ferndaleneighborhood.
Background
City Council conducted anAssessment Hearing on June 11, 2018. Residents were provided with
the required advanced notice of assessment hearing. Residents were required to file a written
notice if they objected to the assessment amount. Eightproperty owners provided written
Packet Page Number 381 of 441
I1
objections(1 received)or deferral requests(7 received)prior to the closing of the public hearing.
These objectionsor deferral requestsare listed below:
1.Parcel 362922120005 – Cassandra Luna,687 Ferndale Street North. It is currently
proposed that the property be assessed for 1 unit at thefull reconstruction assessment rate
of $6,600. Mrs. Luna is requesting a cancellation or revision of assessment due to having
been assessed in the past for improvements to Carlton Street, which abuts the rear portion
of her property, as part of City Project 03-22.
2.Parcel 362922140029 – John Junek,570 Ferndale Street North.It is currently proposed that
the property be assessed for 1 unit at the full reconstruction assessment rate of $6,600. Mr.
Junek is requesting a senior citizen deferral.
3.Parcel 362922110023 – Elizabeth Hintze,653 Century Avenue North. It is currently
proposed that the property be assessed for 2 unitsat the full reconstruction assessment rate
of $6,600for a total assessment of $13,200. Mrs.Hintzeis requesting an undeveloped
property deferralfor the undeveloped portion of her property.
4.Parcel 362922140058 – Cha Neo Yeng Vang,2725 Conway Avenue. It is currently
proposed that the property be assessed for 2 unitsat the partialreconstruction assessment
rate of $4,950 for a total assessment of $9,900. Mr. Vangis requesting an undeveloped
property deferralfor the undeveloped portion of his property.
5.Parcel 362922140066 – Scott Jerde,593 Century Avenue North. It is currently proposed
that the property be assessed for 1.5unitsat the full reconstruction assessment rate of
$6,600for a total assessment of $9,900. Mr. Jerdeis requesting an undeveloped property
deferralfor the undeveloped portion of his property (1 full unit).
6.Parcel 252922440016 – Shanyn M. Charles,744 Mayhill Road North. It is currently
proposed that the property be assessed for 1unit at the full reconstruction assessment rate
of $6,600. Mrs.Charlesis requesting adisability and financial hardship deferral.
7.Parcel 362922120006 – V. Lynette Kimble,679 Ferndale Street North. It is currently
proposed that theproperty be assessed for 1unit at the full reconstruction assessment rate
of $6,600. Mrs.Kimbleis requesting asenior citizen deferral.
th
8.Parcel 252922410048 – Ronald E. Betzold, 2687 7Street East. It is currently proposed that
the property be assessed for 1 unit at the full reconstruction assessment rate of $6,600. Mr.
Betzold is requesting a senior citizen deferral.
Recommendations:
City Staff reviewed the requests and recommends the following adjustment to the assessment roll:
1.Parcel 362922120005 – Cassandra Luna, 687 Ferndale Street North. It is currently
proposed that the property be assessed for 1 unit at the full reconstruction assessment rate
of $6,600. Mrs. Luna is requesting a cancellation or revision of assessment due to having
been assessed in the past for improvements to Carlton Street, which abuts the rear portion
of her property, as part of City Project 03-22. Staff recommendation is to denythe request
for cancellation of assessment, as the property is being assessed per the City’s assessment
Policy and the assessment does not exceed the benefit to the property. The previous
Packet Page Number 382 of 441
I1
assessment for City Project 03-22represented the benefit received by the property from
improvements along Carlton Street. It was determined atthat time that the property was
large enough to be subdivided and was assessed for 1 unit as such. That 1 unit was placed
on an undeveloped property deferral, which is set to expire in the near future and would thus
be terminated. The property is being assessed at this time for the portion of the property that
accesses Ferndale Street.
2.Parcel 362922140029 – John Junek, 570 Ferndale Street North. It is currently proposed that
the property be assessed for 1 unit at the full reconstruction assessment rate of$6,600. Mr.
Junek is requesting a senior citizen deferral. Staff recommendation is to granta senior
citizen deferral upon approval of necessary paperwork and financial information. If
approved, the deferral will be for a period of 15 years. Interest will accrue at a rate of 5
percent during the deferral period and the assessment will become due with accumulated
interest at the end of the deferral period.
3.Parcel 362922110023 – Elizabeth Hintze,653 Century Avenue North. It is currently
proposed that theproperty be assessed for 2unitsat the full reconstruction assessment rate
of $6,600for a total assessment of $13,200. Mrs.Hintzeis requesting an undeveloped
property deferralfor the undeveloped portion of her property. Staff recommendation is to
grantan undeveloped property deferral for the undeveloped portion of the property. If
approved, the undeveloped property deferral will be for a period of 15 years. Interest will
accrue at a rate of 5 percent during the deferral period. If improvements are made to the
undeveloped property within the deferral period, the assessment will become due with
accumulated interest. If no improvements are made during the 15-year deferral period, the
assessment would be terminated.
4.Parcel 362922140058 – Cha Neo Yeng Vang,2725 Conway Avenue. It is currently
proposed that the property be assessed for 2 unitsat the partialreconstruction assessment
rate of $4,950 for a total assessment of $9,900. Mr. Vangis requesting an undeveloped
property deferralfor the undeveloped portion of his property. Staff recommendation is to
grantan undeveloped property deferral for the undeveloped portion of the property. If
approved, the undeveloped property deferral will be for a period of 15 years. Interest will
accrue at a rate of 5 percent during the deferral period. If improvements are made to the
undeveloped property within the deferral period, the assessment will become due with
accumulated interest. If no improvements are made during the 15-year deferral period, the
assessment would be terminated.
5.Parcel 362922140066 – Scott Jerde,593 Century Avenue North. It is currently proposed
that the property be assessed for 1.5unitsat the full reconstruction assessment rate of
$6,600for a total assessment of $9,900. Mr. Jerdeis requesting an undeveloped property
deferralfor the undeveloped portion of his property (1 full unit). Staff recommendation is to
grantan undeveloped property deferral for the undeveloped portion of the property (1 full
unit). If approved, the undeveloped property deferral will be for a period of 15 years. Interest
will accrue at a rate of 5 percent during the deferral period. If improvements are made to the
undeveloped property within the deferral period, the assessment will become due with
accumulated interest.If no improvements are made during the 15-year deferral period, the
assessment would be terminated.
6.Parcel 252922440016 – Shanyn M. Charles, 744 Mayhill Road North. It is currently
proposed that the property be assessed for 1 unit at the full reconstruction assessment rate
of $6,600. Mrs. Charles is requesting a disability and financial hardship deferral. Staff
Packet Page Number 383 of 441
I1
recommendation is to granta disability and financial hardship deferral upon approval of
necessary paperwork and financial information. If approved, the deferral will be for a period
of 15 years. Interest will accrue at a rate of 5 percent during the deferral period and the
assessment will become due with accumulated interest at the end of the deferral period.
7.Parcel 362922120006 – V. Lynette Kimble, 679 Ferndale Street North. It is currently
proposed that the property be assessed for 1 unit at the full reconstruction assessment rate
of $6,600. Mrs. Kimble is requesting a senior citizen deferral. Staff recommendation is to
granta senior citizen deferral upon approval of necessary paperwork and financial
information. If approved, the deferral will be for a period of 15 years. Interest will accrue at
a rate of 5 percent during the deferral period and the assessment will become due with
accumulatedinterest at the end of the deferral period.
th
8.Parcel 252922410048 – Ronald E. Betzold, 2687 7Street East. It is currently proposed that
the property be assessed for 1 unit at the full reconstruction assessment rate of $6,600. Mr.
Betzold is requesting asenior citizen deferral. Staff recommendation is to granta senior
citizen deferral upon approval of necessary paperwork and financial information. If
approved, the deferral will be for a period of 15 years. Interest will accrue at a rate of 5
percent during the deferral period and the assessment will become due with accumulated
interest at the end of the deferral period.
Timeline:
April 9, 2018 – Feasibility Report Accepted and Plans and Specifications Ordered
April 23, 2018 – Project Ordered Following a Public Hearing
May 14, 2018 – Plans Approve, Authorized Advertising for Bids, Assessment Roll Ordered
May 29, 2018 – Assessment Roll Accepted, Assessment Hearing Ordered
June 11, 2018 – Assessment Roll Adopted, Contract Awarded to T.A. Schifsky and Sons
Attachments
1.Resolution Adopting Revised Assessment Roll
2.Assessment Roll
3.Assessment Objections
4.Project Location Map
Packet Page Number 384 of 441
I1, Attachment 1
RESOLUTION
ADOPTING REVISED ASSESSMENT ROLL
WHEREAS, pursuant to a resolution passed by the City Council on June 11, 2018, the
assessment roll for the Farrell-FerndaleAreaStreet Improvements, City Project 17-18 was
presented in a Public Hearing format, pursuant to Minnesota Statutes, Chapter 429, and
WHEREAS,the followingeight (8) property owners have filed objectionsor deferral
requeststo their assessments according to the requirements of Minnesota Statutes, Chapter
429, summarized as follows:
1.Parcel 362922120005 – Cassandra Luna, 687 Ferndale Street North. It is currently
proposed that the property be assessed for 1 unit at the full reconstruction assessment
rate of $6,600. Mrs. Luna is requesting a cancellation or revision of assessment due to
having been assessed in the past for improvements to Carlton Street, which abuts the
rear portion of her property, as part of City Project 03-22.
2.Parcel 362922140029 – John Junek, 570 Ferndale Street North. It iscurrently proposed
that the property be assessed for 1 unit at the full reconstruction assessment rate of
$6,600. Mr. Junek is requesting a senior citizen deferral.
3.Parcel 362922110023 – Elizabeth Hintze, 653 Century Avenue North. It is currently
proposed that the property be assessed for 2 units at the full reconstruction assessment
rate of $6,600 for a total assessment of $13,200. Mrs. Hintze is requesting an
undeveloped property deferral for the undeveloped portion of her property.
4.Parcel 362922140058– Cha Neo Yeng Vang, 2725 Conway Avenue. It is currently
proposed that the property be assessed for 2 units at the partial reconstruction
assessment rate of $4,950 for a total assessment of $9,900. Mr. Vang is requesting an
undeveloped property deferral for the undeveloped portion of his property.
5.Parcel 362922140066 – Scott Jerde, 593 Century Avenue North. It is currently proposed
that the property be assessed for 1.5 units at the full reconstruction assessment rate of
$6,600 for a total assessment of $9,900. Mr. Jerde is requesting an undeveloped
property deferral for the undeveloped portion of his property (1 full unit).
6.Parcel 252922440016 – Shanyn M. Charles, 744 Mayhill Road North. It is currently
proposed that the property be assessed for 1 unit at the full reconstruction assessment
rate of $6,600. Mrs. Charles is requesting a disability and financial hardship deferral.
7.Parcel 362922120006 – V. Lynette Kimble, 679 Ferndale Street North. It is currently
proposed that the property be assessed for 1unit at the full reconstruction assessment
rate of $6,600. Mrs. Kimble is requesting a senior citizen deferral.
th
8.Parcel 252922410048 – Ronald E. Betzold, 2687 7
Street East. It is currently proposed
that the property be assessed for 1 unit at the full reconstruction assessment rate of
$6,600. Mr. Betzold is requesting a senior citizen deferral.
Packet Page Number 385 of 441
I1, Attachment 1
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF
MAPLEWOOD, MINNESOTA:
A.That the City Engineer and City Clerk are hereby instructed to make the following
adjustments to the assessment roll for the Farrell-FerndaleArea Street Improvements,
City Project 17-18:
1.Parcel 362922120005 – Cassandra Luna, 687 Ferndale Street North. It is currently
proposed that the property be assessed for 1 unit at the full reconstruction assessment
rate of $6,600. Mrs. Luna is requesting a cancellation or revision of assessment due to
having been assessed in the past for improvements to Carlton Street, which abuts the
rear portion of her property, as part of City Project 03-22. Staff recommendation is to
denythe request for cancellation of assessment, as the property is being assessed per
the City’s assessment Policy and the assessment does not exceed the benefit to the
property. The previous assessment for City Project 03-22 represented the benefit
received by the property from improvements along Carlton Street. It was determined at
that time that the property was large enough to be subdivided and was assessed for 1
unit as such. That 1 unit was placed on an undeveloped property deferral, which is set to
expire in the near future and would thus be terminated. The property is being assessed
at this time for the portion of the property that accesses Ferndale Street.
2.Parcel 362922140029 – John Junek, 570 Ferndale Street North. It is currently proposed
that the property be assessed for 1 unit at the full reconstruction assessment rate of
$6,600. Mr. Junek is requesting a senior citizen deferral. Staff recommendation is to
granta senior citizen deferral upon approval of necessary paperwork and financial
information. If approved, the deferral will be for a period of 15 years. Interest will accrue
at a rate of 5 percent during the deferral period and theassessment will become due
with accumulated interest at the end of the deferral period.
3.Parcel 362922110023 – Elizabeth Hintze, 653 Century Avenue North. It is currently
proposed that the property be assessed for 2 units at the full reconstruction assessment
rate of $6,600 for a total assessment of $13,200. Mrs. Hintze is requesting an
undeveloped property deferral for the undeveloped portion of her property. Staff
recommendation is to grant an undeveloped property deferral for the undeveloped
portion of the property. If approved, the undeveloped property deferral will be for a
period of 15 years. Interest will accrue at a rate of 5 percent during the deferral period. If
improvements are made to the undeveloped property within the deferral period, the
assessment will become due with accumulated interest. If no improvements are made
during the 15-year deferral period, the assessment would be terminated.
4.Parcel 362922140058 – Cha Neo Yeng Vang, 2725 Conway Avenue. It is currently
proposed that the property be assessed for 2 units at the partial reconstruction
assessment rate of $4,950 for a totalassessment of $9,900. Mr. Vang is requesting an
undeveloped property deferral for the undeveloped portion of his property. Staff
recommendation is to grant an undeveloped property deferral for the undeveloped
portion of the property. If approved, the undeveloped property deferral will be for a
period of 15 years. Interest will accrue at a rate of 5 percent during the deferral period. If
improvements are made to the undeveloped property within the deferral period, the
assessment will become due with accumulated interest. If no improvements are made
during the 15-year deferral period, the assessment would be terminated.
Packet Page Number 386 of 441
I1, Attachment 1
5.Parcel 362922140066 – Scott Jerde, 593 Century Avenue North. It is currently proposed
that the property be assessed for 1.5 units at the full reconstruction assessment rate of
$6,600 for a total assessment of $9,900. Mr. Jerde is requesting an undeveloped
property deferral for the undeveloped portion of his property (1 full unit). Staff
recommendation is to grant an undeveloped property deferral for the undeveloped
portion of the property (1 full unit). If approved, the undeveloped property deferral will be
for a period of 15 years. Interest will accrue at a rate of 5 percent during the deferral
period. If improvements are made to the undeveloped property within the deferral period,
the assessment will become due with accumulated interest. If no improvements are
made during the 15-year deferral period, the assessment would be terminated.
6.Parcel 252922440016 – Shanyn M. Charles, 744 Mayhill RoadNorth. It is currently
proposed that the property be assessed for 1 unit at the full reconstruction assessment
rate of $6,600. Mrs. Charles is requesting a disability and financial hardship deferral.
Staff recommendation is to granta disability and financial hardship deferral upon
approval of necessary paperwork and financial information. If approved, the deferral will
be for a period of 15 years. Interest will accrue at a rate of 5 percent during the deferral
period and the assessment will become due with accumulated interest at the end of the
deferral period.
7.Parcel 362922120006 – V. Lynette Kimble, 679 Ferndale Street North. It is currently
proposed that the property be assessed for 1 unit at the full reconstruction assessment
rate of $6,600. Mrs. Kimble is requesting a senior citizen deferral. Staff recommendation
is to granta senior citizen deferral upon approval of necessary paperwork and financial
information. If approved, the deferral will be for a period of 15 years. Interest will accrue
at a rate of 5 percent during the deferral period and the assessment will become due
with accumulated interest at the end of the deferral period.
th
8.Parcel 252922410048 – Ronald E. Betzold, 2687 7Street East. It is currently proposed
that the property be assessed for 1 unit at the full reconstruction assessment rate of
$6,600. Mr. Betzold is requesting a senior citizen deferral. Staff recommendation is to
granta senior citizen deferral upon approval of necessary paperwork and financial
information. If approved, the deferral will be for a period of 15 years. Interest will accrue
at a rate of 5 percent during the deferral period and the assessment will become due
with accumulated interest at the end of the deferral period.
B.The assessment roll for the Farrell-FerndaleAreaStreet Improvements, City Project 17-18,
as amended, is hereby accepted, a copy of which is attached hereto and made a part
hereof. Said assessment roll shall constitute the special assessment against the lands
named therein, and each track of land therein included is hereby found to be benefited by
the proposed improvements in the amount of the assessment levied against it.
C.Such assessments shall be payable in equal annual installments extending over a period of
15years for residential, commercial, townhomes, and multi-family properties, the first
installments to bepayable on or before the first Monday in January 2019 and shall bear
interest at the rate of 5.00percent per annum fromthe date of the adoption of this
assessment resolution. To the first installment shall be added interest on the entire
assessment from the date of this resolution until December 31, 2018. To each subsequent
installment when due shall be added interest for one year on all unpaid installments.
Packet Page Number 387 of 441
I1, Attachment 1
D.The owner of any property so assessed may, at any time prior to certification of the
assessment to the County Auditor, but no later than November 15, 2018, pay the whole of
the assessment on such property, with interest accrued to the date of the payment, to the
City Clerk, except that no interest shall be charged if the entire assessment is paid within
30 days from the adoption of this resolution; and they may, at any time after November 15,
2018, pay to the CountyAuditor the entire amount of the assessment remaining unpaid,
with interest accrued to December 31 of the year in which such payment is made. Such
payment must be made before November 16 or interest will be charged through December
31 of the next succeeding year.
E.The City Engineer and City Clerk shall forthwith after November 15, 2018, butno later than
November 16, 2018, transmit a certified duplicate of this assessment to the County Auditor
to be extended on the property tax list of the county. Such assessments shall be collected
and paid over the same manner as other municipal taxes.
Approved this 25th day of June2018.
Packet Page Number 388 of 441
I1, Attachment 2
Packet Page Number 389 of 441
I1, Attachment 2
Packet Page Number 390 of 441
I1, Attachment 2
Packet Page Number 391 of 441
I1, Attachment 2
Packet Page Number 392 of 441
I1, Attachment 3
Packet Page Number 393 of 441
I1, Attachment 3
Packet Page Number 394 of 441
I1, Attachment 3
Packet Page Number 395 of 441
I1, Attachment 3
Packet Page Number 396 of 441
I1, Attachment 3
Packet Page Number 397 of 441
I1, Attachment 3
Packet Page Number 398 of 441
I1, Attachment 3
Packet Page Number 399 of 441
I1, Attachment 3
Packet Page Number 400 of 441
I1, Attachment 3
Packet Page Number 401 of 441
I1, Attachment 4
Packet Page Number 402 of 441
J1
CITY COUNCILSTAFF REPORT
Meeting Date June 25, 2018
REPORT TO:
Melinda Coleman, City Manager
REPORT FROM:Shann Finwall, AICP, Environmental Planner
PRESENTOR:
Shann Finwall, AICP, Environmental Planner
AGENDA ITEM:Beebe Meadows, SVK Development, LLC, 2135 Larpenteur Avenue
a.Comprehensive Plan AmendmentResolution (4Votes)
b.Zoning Map AmendmentResolution
c.Preliminary Plat
Action Requested:MotionDiscussionPublic Hearing
Form of Action:ResolutionOrdinanceContract/AgreementProclamation
Policy Issue:
The applicant is requesting land use approvals for the seven lot Beebe Meadows subdivisionat
2135 Larpenteur Avenue.
Recommended Motion:
a. Motion to approve the Comprehensive Plan Amendment resolution amendingthe land use
for the property at 2135 Larpenteur Avenue from Medium Density Residential to Low
Density Residential.
b. Motionto approve the Zoning MapAmendment resolution amendingthe zoning district for
the property at 2135 Larpenteur Avenue from Farm Residence (F) to Small-Lot Residential
(R1-S).
c. Motionto approve the Beebe Meadows preliminary plat located at 2135 Larpenteur Avenue
with the following conditions:
1.Prior to final plat the applicant must submit the following:
a.Homeowner’s association documents which specify that all owners in the
Beebe Meadows plat are responsible for the management and maintenance
of the Outlot and infiltration basins.
b.Exterior design of the proposed single-family homes.
c. Revised landscape/screening plan that shows a six-foot high screening fence
or landscaped screening on the north side of the house on Lot 1. The fence
or landscaping must screen the house on Lot 1 from the townhouses on the
north side of the property at 2124 and 2126 Southwind Road. The revised
Packet Page Number 403 of 441
J1
landscape plan must also comply with the conditions of approval as outlined
in the June 12, 2018, Environmental Review.
d.Revised plat that showsthat all lots meet the minimum net buildable lot area
of 7,500 square feet excluding the infiltration basins. Adjustments to the
locations of the infiltration basins may be necessary to achieve this
requirement.
e.Wetland buffer easement for Lots 3, 4, 5, and 7. The easement will specify
that no building, mowing, or grading is allowed within the wetland buffer
easement.
f.Comply with conditions outlined in the June 12, 2018, Environmental Review.
g.Comply withconditions outlined in the June 12, 2018, Engineering Report.
Fiscal Impact:
Is There a Fiscal Impact?NoYes, the true or estimated cost is$0
Financing source(s):Adopted BudgetBudget ModificationNew Revenue Source
Use of Reserves Other:n/a
Strategic Plan Relevance:
Financial SustainabilityIntegrated CommunicationTargeted Redevelopment
Operational EffectivenessCommunity InclusivenessInfrastructure & Asset Mgmt.
Application
Minnesota State Statute 15.99 requires that the city process the land use requests within 60 days of
a complete application, with an additional 60 days allowed if extensions are needed. The deadline
for review of the Comprehensive Plan Amendment, Zoning Map Amendment, and Preliminary Plat
for the Beebe Meadows subdivision is July 29, 2018.
Background
SVK Development, LLC is proposing to develop the 3.82 acre vacant parcel at 2135 Larpenteur
Avenue. The proposal includes a Comprehensive Plan Amendment, Zoning Map Amendment, and
Preliminary Plat for the Beebe Meadows subdivision. The subdivision includes seven single family
lots fronting on Beebe Road. The lots will be 10,000 square feet in area and 62.5 feet wide. The
wetlands and wetland buffers located on the east side of the lot will be protected and platted as an
Outlot.
Requests
To build this development, the applicant is requesting that the city council approve the following:
a. Comprehensive Plan Amendment Resolution (Requires Two-Thirds Majority Vote)
b. Zoning Map AmendmentResolution
c. Preliminary Plat
Packet Page Number 404 of 441
J1
Discussion
Land Use
The 2030 Comprehensive Plan and the draft 2040 Comprehensive Plan guides the property as
Medium Density Residential. The City intends the Medium Density Residential land use for
moderately higher residential densities ranging from 6.1 to 10.0 units per net acre. Housing types
in this land use category would typically include lower density attached housing, manufactured
housing and higher density single family detached housing units. Some forms of stacked housing
(condominiums and apartments) could be integrated into Medium Density areas, but would need to
be surrounded by additional green space.
The applicant is requesting a Comprehensive Plan Amendment to Low Density Residential.The
City intends Low Density Residential land use for residential densities of 2.6 to 6.0 units per net
acre. Net acres exclude wetlands and wetland buffers. The property is 3.82 acres in size with 1.6
acres of developable land, excluding the wetlands and wetland buffers. The net density of this
proposed development is 4.4 units per acre.
Zoning
The property is currently zoned Farm Residence (F). Permitted uses in this zoning district are
single dwelling residential homes and farm uses. The minimum lot size is 10,000 square feet and
the minimum lot width is 75 feet.
The applicant is requesting a Zoning Map Amendment to Small Lot Single Dwelling Residential (R1-
S). Permitted uses in this zoning district are single dwelling residential homes. The minimum lot
size is 7,500 square feet and the minimum lot width is 60 feet.Minimum lot areas shall not include
public waters, wetlands or drainage easements for storm water ponds.
Preliminary Plat
Beebe Meadows preliminary plat will have seven 10,000 square foot in area and 62.5 foot wide
single family lots with a density of 4.4 units per net acre. Infiltration basins are proposed to be
constructed in the back yards of Lots 2, 3, 4, and 6. The applicant must ensure that the lots meet
the minimum net buildable lot area of 7,500 square feet excluding the storm waterponds(infiltration
basins). Adjustments to the locations of the infiltration basins may be necessary to achieve this
requirement.
Wetlands
There is a Manage A and a Manage B wetland located on the east side of the property. City code
requires a 75-foot minimum and 100-foot average wetland buffer around a Manage A wetland and a
50-foot minimum and a 75-foot average wetland buffer around a Manage B wetland. Details on the
wetland ordinance requires are outlined in the June 12, 2018, Environmental Reviewattached.
Additionally, the applicants must submit a revised plat that shows that the wetland buffers which are
located within Lots 3, 4, 5, and 7 are protected with a wetland buffer easement. The easement will
specify that no building, mowing, or grading is allowed.
Packet Page Number 405 of 441
J1
Outlot
The wetland and wetland buffers will be located within an Outlot on the preliminary plat. The City’s
subdivision ordinance specifies that no building is allowed on an Outlot which will allow protection of
the wetlands and buffers. A homeowner’s association will have to be established to ensure that the
Outlot is owned and managed by the seven single family homeowners in the Beebe Meadows plat.
The association will also be responsible for the maintenance of the infiltration basins as outlined in
the Engineering Review attached.
Landscaping and Screening
The landscape plan shows the addition of 17 trees, turf seed, and BWSR approved seed mix in the
infiltration basins. While the R-1S district does not have landscaping standards, the city may
require screening between differing types of land use, such as between single dwellings and
multiple dwellings.
Lot 1 is located adjacent the Southwind Townhomes to the north. The house on Lot 1 will be
constructed 8 feet higher than 2124 and 2126 Southwind Road. To ensure adequate screening
between the differing types of land uses, the applicant must submit a revised landscape plan that
shows a fence or landscaped screening on the north side of the house on Lot 1. Additionally, the
revised landscape plan must comply with the recommendations outlined in the June 12, 2018,
Environmental Review which requires additional trees and infiltration basin planting details.
Exterior Design Approval
The exterior design and appearance of all single-family homes in the R-1S district must be
approved by the director of community development. The review is required to ensure the exterior
and appearance are not all similar in design.
Department Comments
Environmental Review:The attached June 12, 2018, Environmental Review submitted by Shann
Finwall, Environmental Planner details the wetland and tree ordinance requirements as well as the
infiltration basin planting requirements.
Engineering Review:The attached June 12, 2018, Engineering Review submitted by Jon Jarosch,
Assistant City Engineer details the storm waterquality, rate control, and other storm water
management requirements.
Commission Review
May 15, 2018: The Planning Commission reviewed the Comprehensive Plan Amendment and
Zoning Map Change and held a public hearing. Five members of the public spoke at the public
hearing. The Planning Commission recommended approval.
June 19, 2018: The Planning Commission reviewed the Preliminary Plat and held a public hearing.
No members of the public spoke at the public hearing. The Planning Commission recommended
approval.
Packet Page Number 406 of 441
J1
Reference Information
Site Description
Site Size: 3.82 Acres
Existing Land Use: Vacant Lot
Surrounding Land Uses
North:Southwind Townhomes
South:Larpenteur Avenue and Single Family Homes in St. Paul Across the Street
East:Southwind Townhomes
West:Beebe Road and Residential (Single Family and Four Plex Homes) and St. Paul
Regional Water Services Building Across the Street
Planning
Existing Land Use:Medium Density Residential
Existing Zoning:Farm Residence (F)
Past Actions
2135 Larpenteur Avenue was the location of a single family home until it was demolished in 1999.
Attachments
1.Comprehensive Plan Amendment Resolution
2.Zoning Map Amendment Resolution
3.Narrative
4.SitePlan
5.Preliminary Plat Maps
6.Wetland Buffer Maps
7.June 12, 2018, Environmental Review
8.June 12, 2018, Engineering Review
9.May 15, 2018, Planning Commission Minutes
Packet Page Number 407 of 441
J1, Attachment 1
COMPREHENSIVE LAND USE PLAN CHANGE RESOLUTION
WHEREAS, SVK Development, LLC, applied for a change to the city's land use
plan from Medium Density Residential to Low Density Residential.
WHEREAS, this change applies to the property at 2135 Larpenteur Avenue in
Maplewood, Minnesota.
WHEREAS, the legal description for the lot is:SECTION 14 TOWN 29 RANGE
22: Part Of E 1/2 Of Se 1/4 Of Sw 1/4 Of Se 1/4 Nly Of Former M & St P Sub R/r (subj
To Rds & Esmts) In Sec 14 Tn 29 Rn 22
WHEREAS, the property identification number for the lot is: 14-29-22-43-0002
WHEREAS, the history of this change is as follows:
1.On May 15, 2018, the planning commission held a public hearing. The city staff
published a hearing notice in the Maplewood Review and sent notices to the
surrounding property owners. The planning commission gave everyone at the
hearing a chance to speak and present written statements. The planning
commission recommended that the city council approve the comprehensive land
use amendment.
2.On May 29, 2018, the city council discussed the land use plan change. They
considered reports and recommendations from the planning commission and city
staff.
NOW, THEREFORE, BE IT RESOLVED that the city council ____________the
above-described change for the following reasons:
This site is proper for and consistent with the city's policies for low-density
residential use including enhance existing neighborhoods by encouraging
residential neighborhood development and redevelopment to address gapsin the
housing mix, ensuring the efficient use of city services and infrastructure, and
strengthen neighborhood vitality.
The Maplewood City Council adopted this resolution on June 25, 2018.
Packet Page Number 408 of 441
J, Attachment 2
ZONING MAP AMENDMENT RESOLUTION
WHEREAS, SVK Development, LLC, applied for a change to the city's zoning
from Farm Residence (F) to Small Lot Single Dwelling (R1-R). Low Density Residential.
WHEREAS, this change applies to the property at 2135 Larpenteur Avenue in
Maplewood, Minnesota.
WHEREAS, the legal description for the lot is: SECTION 14 TOWN 29 RANGE
22: Part Of E 1/2 Of Se 1/4 Of Sw 1/4 Of Se 1/4 Nly Of Former M & St P Sub R/r (subj
To Rds & Esmts) In Sec 14 Tn 29 Rn 22
WHEREAS, the property identification number for the lot is: 14-29-22-43-0002
WHEREAS, the history of this change is as follows:
1.On May 15, 2018, the planning commission held a public hearing. The city staff
published a hearing notice in the Maplewood Review and sent notices to the
surrounding property owners. The planning commission gave everyone at the
hearing a chance to speak and present written statements. The planning
commission recommended that the city council approve the rezoning.
2.On May 29, 2018, the city council discussed the rezoning. They considered
reports and recommendations from the planning commission and city staff.
NOW, THEREFORE, BE IT RESOLVED that the city council ____________ the
above-described change for the following reasons:
1.The proposed change is consistent with the spirit, purpose and intent of the City’s
Small Lot Single Dwelling (R1-R) Zoning District.
2.The proposed change will not substantially injure or detract from the use of
neighboring property or from the character of the neighborhood and that the use of the
property adjacent to the area included in the proposed change or plan is adequately
safeguarded.
3.The proposed change will serve the best interests and conveniences of the
community, where applicable, and the public welfare.
4.The proposed change will allow for the logical, efficient, and economical
extension of public services and facilities, such as public water, sewers, police and fire
protection and schools.
The Maplewood City Council adopted this resolution on June 25, 2018.
Packet Page Number 409 of 441
J, Attachment
Narrative
Preliminary Plat for Beebe Road Subdivision
Packet Page Number 410 of 441
J, Attachment
Narrative
Preliminary Plat for Beebe Road Subdivision
Maplewood, MN
May 17, 2018
Packet Page Number 411 of 441
J, Attachment
Table of Contents
Introduction ....................................................................................................................................... 2
Preliminary Plat................................................................................................................................... 2
Setbacks ............................................................................................................................................ 2
Lot Standards ..................................................................................................................................... 2
Natural Features ................................................................................................................................. 2
Landscaping and Tree Preservation. ..................................................................................................... 3
Stormwater management ................................................................................................................... 3
Summary ........................................................................................................................................... 3
Contact Information ........................................................................................................................... 3
Packet Page Number 412 of 441
J, Attachment
Introduction
On behalf of SVK Development LLC., Landform is pleased to submit plans for a Preliminary Plat to
allow 7 single-family homes on one 3.82-acre parcel (PID 142922430002) currently addressed as
2135 Larpenteur Avenue E. The property is located northeast of the intersection at BeebeRoad
th
and Larpenteur Avenue E. On April 16, the applicant submitted an application to reguide and
rezone the parcel from medium density residential and Farm Residence (F) to low density
residential and Small Lot Single Family (R-1S), respectively. The Planning Commission unanimously
th
recommended approval at the May 15 meeting. The City Council will review the application
concurrent with the preliminary plat application at a to be determined date, followed by a Met
Council review.
The subdivision will help the City increase the availability of new small lot single family housing
that is currently underrepresented in the housing stock, by providing move-up single-family
homes.
Preliminary Plat
The preliminary plat would allow the development of one vacant parcel that will be subdivided
into 7 buildable lots that meet the standards of the Zoning and Subdivision Ordinances.
Setbacks
Section 44.196 44.198 of the City Code requires all buildings in the R-1S District to be setback
30-35 feet from the front lot line, 20% of the total lot depth (32 feet) from the rear lot line and
setback 10 feet from the side lot line. The proposed lots will comply with these requirements.
Lot Standards
Section 44.195 of the Zoning Ordinance establishes a minimum lot area of 7,500 square feet, a
minimum width of 60 feet and no minimum lot depth. The proposed lot widths are 62.5 feet
wide. The lot sizes are 10,000 square feet. Lot standards for the proposed subdivision comply
with the lot standards as defined in Chapter 44 of the Zoning Ordinance.
Natural Features
The existing 3.82-acre parcel contains two separate wetlands. Section 18.221(d)(5) of the City
Code establishes the standards for wetland buffers. The site contains one manage A wetland
which requires a minimum wetland buffer of 75 feet and an average buffer width of 100 feet.
The site also contains one Manage B wetland which requires a minimum wetland buffer of 50
feet and an average buffer width of 75 feet. The proposed development is consistent with these
standards.
Packet Page Number 413 of 441
J, Attachment
Landscaping and Tree Preservation.
Section 18.245(3) of the City Code outlines the standards for tree removal, mitigation and
replacement. The proposed development will require the removal of 19 of the 100 trees (19%) on
the site. Therefore, one tree, at a minimum of two caliper inches, will be provided for each tree
removed. We will be planting five sugar maples, five common hackberries, five redmond lindens
and four swamp white oaks to replace the trees being removed. The proposed locations for these
trees are shown on Sheet L2.1.
Stormwater management
The proposed subdivision will provide 2 infiltration basins for Stormwater management. One of
the basins is in the rear yard of lots 2 and 3, the other is located in the rear yard of lot 6. The
infiltration basins will provide a location for a majority of the Stormwater to be collected and
treated. Stormwater calculations are provided.
Summary
We respectfully request approval of the Preliminary Plat to allow 7 single family homes on this 3.82-
acre parcel. The proposed subdivision is consistent with the R-1S zoning district standards.
thth
We look forward to being placed on the June 19 Planning Commission and the July 11 City
Council Meeting.
Contact Information
This document was prepared by:
Kevin Shay
Landform
105 South Fifth Avenue, Suite 513
Minneapolis, MN 55401
Any additional questions regarding this application can be directed to Reid Schulz at
rschulz@landform.net or 612.638.0261.
Packet Page Number 414 of 441
J, Attachment
Packet Page Number 415 of 441
J, Attachment
Packet Page Number 416 of 441
J, Attachment
Packet Page Number 417 of 441
J, Attachment
Packet Page Number 418 of 441
J, Attachment
Packet Page Number 419 of 441
J, Attachment
Packet Page Number 420 of 441
J, Attachment
Packet Page Number 421 of 441
J, Attachment
06.01.2018
R
R
Maplewood, MN
Landform and Site to Finish are registered service marks of Landform Professional Services, LLC.
LEGEND
WETLAND INFORMATION
Standard Wetland Buffers
BEEBE MEADOWS
WETLAND BUFFER EXHIBIT "A"
in collaboration with:SVK DEVELOPMENT
Packet Page Number 422 of 441
J, Attachment
06.01.2018
R
R
Maplewood, MN
Landform and Site to Finish are registered service marks of Landform Professional Services, LLC.
LEGEND
WETLAND INFORMATION
Averaged Wetland Buffers
BEEBE MEADOWS
WETLAND BUFFER EXHIBIT "A"
in collaboration with:SVK DEVELOPMENT
Packet Page Number 423 of 441
J, Attachment 6
06.13.2018
R
R
Maplewood, MN
Landform and Site to Finish are registered service marks of Landform Professional Services, LLC.
LEGEND
Wetland Buffers
WETLAND INFORMATION
BEEBE MEADOWS
WETLAND BUFFER EXHIBIT
SVK DEVELOPMENT
in collaboration with:
Packet Page Number 424 of 441
J, Attachment 7
Environmental Review
Project: Beebe Meadows Subdivision
Dateof Plans:May 15, 2018Preliminary Plat Plans
June 1, 2018 Wetland Buffer Plans
Date of Review: June 12, 2018
Location:2135 Larpenteur Avenue
Reviewers: Shann Finwall, Environmental Planner
(651)249-2304; shann.finwall@ci.maplewood.mn.us
Background: The applicant is proposing to develop the 3.82 acre vacant parcel at 2135
Larpenteur Avenuewith seven single family lots. There is a Manage A and Manage B
wetland and significant trees on the parcel. The proposal must comply with the City’s
wetland and tree preservation ordinance.
Trees:
1.Tree Preservation Ordinance:
a.Significant Trees: Maplewood’s tree preservation ordinance describes a
significant tree as a healthy tree as follows - hardwood tree with a
minimum of 6 inches in diameter, an evergreen tree with a minimum of 8
inches in diameter, and a softwood tree with a minimum of 12 inches in
diameter.
b.Specimen Trees: A specimen tree is defined as a healthy tree of any
species which is 28 inches in diameter or greater.
c.Tree Replacement: If less than 20 percent of the significant trees are
removed from the site, the ordinance requires one replacement tree of 2-
caliper inches in size be replaced for each significant tree removed.
2.Tree Impacts:There are 100 significant trees equaling 1,282.5 diameter inches
of trees on the property. The applicant is removing 19 significant trees equaling
229 diameter inches, which represents less than 20 percent of the significant
trees on the site. The tree ordinance requires 19 trees that are 2 caliper inches
in size be replaced on the overall development.
3.Tree Replacement: The applicant’s landscape plan includes 17 new trees, for a
total of 34 caliper inches. This does not meet the City’s tree replacement
requirements.
Packet Page Number 425 of 441
J, Attachment 7
4.Tree Preservation Recommendations:
a.Prior to issuance of a grading permit the applicant mustsubmit the
following:
1)Landscape Plan: A revised landscape plan showing 19 trees that
are 2 caliper inches in size or more.
2)Tree Protection Plan: Atree protection plan that shows the
protection of significant trees that will be preserved with the
development of the site.
3)Surety: Submit a cash escrow or letter of credit to cover the tree
replacement requirements. Tree escrows are $60 per caliper inch
of tree required to be replaced on the site. In this case an escrow
in the amount of $2,280 is required.
Wetlands:
1.Wetland Ordinance:
There is a Manage A and Manage B wetland located on the east side of the
property. The City’s wetland ordinance requires a 75-foot minimum and 100-foot
average wetland buffer adjacent a Manage A wetlandand a 50-foot minimum
and a 75-foot average wetland buffer adjacent a Manage B wetland.The
wetland ordinance allows flexibility in instances where, because of the unique
physical characteristics of a specific parcel of land, the averaging of buffer width
for the entire parcel may be necessary to allow for the reasonable use of the land
during a development or construction project. In such cases decreasing the
minimum buffer width will be compensated for by increased buffer widths
elsewhere in the same parcel to achieve the required average buffer width.
Averaging is allowed based on an assessment of the following:
a.Undue hardship would arise from not allowing the average buffer, or
would otherwise not be in the public interest.
b.Size of parcel.
c.Configuration of existing roads and utilities.
d.Percentage of parcel covered by wetland.
e.Configuration of wetlands on the parcel.
f.Averaging will not cause degradation of the wetland or stream.
g.Averaging will ensure the protection or enhancement of portions of the
buffer which are found to be the most ecologically beneficial to the
wetland or stream.
Packet Page Number 426 of 441
J, Attachment 7
h.Awetland buffer mitigation plan is required for construction of
development projects that will require averaging. In reviewing the
mitigation plan, the city may require one or more of the following actions:
1)Reducing or avoiding the impact by limiting the degree or amount
of the action, such as by using appropriate technology.
2)Rectifying the impact by repairing, rehabilitating, or restoring the
buffer.
3)Reducing or eliminating the impact over time by prevention and
maintenance operations during the life of the actions.
4)Compensating for the impact by replacing, enhancing, or providing
substitute buffer land at a two-to-one ratio.
5)Monitoring the impact and taking appropriate corrective measures.
6)Where the city requires restoration or replacement of a buffer, the
owner or contractor shall replant the buffer with native vegetation.
A restoration plan must be approved by the city before planting.
7)Any additional conditions required by the applicable watershed
district and/or the soil and water conservation district shall apply.
8)A wetland or buffer mitigation surety, such as a cash deposit or
letter of credit, of 150 percent of estimated cost for mitigation. The
surety will be required based on the size of the project as deemed
necessary by the administrator. Funds will be held by the city until
successful completion of restoration as determined by the city
after a final inspection. Wetland or buffer mitigation surety does
not include other sureties required pursuant to any other provision
of city ordinance or city directive.
2.Wetland Impacts: The development will have grading to within 75 feet of the
Manage A and 50 feet to the ManageB wetland at its closest points. The
remaining buffers will be increased to ensure the average 75-foot and 100-foot
buffers are maintained. The applicant’s rationale for the wetland buffer averaging
is as follows:
The wetland buffer averaging is being requested due to the fact that there
is more wetland and wetland buffer located on the property than land
suitable for development. The wetland averaging allows the developer to
maximize the wetland buffers in areas that are receiving direct impervious
untreated areas (near the roadways,snowpiles,etc.) while providing
usable upland areas to construct stormwatertreatment basins that collect
rear roof drainage prior to discharge to wetlands where otherwise would
be difficult to construct. Wetland bufferaveraging will also allow an
increase in the wetland buffer and screening to the adjacent homes to the
north and east of the development. The buffer averaging will not cause
Packet Page Number 427 of 441
J, Attachment 7
degradation of the wetlands as the impervious areas of the site will be
directedtoward new stormwaterquality basins for infiltration/treatment.
3.Wetland Buffer Recommendations:
a.Prior to issuance of a grading permit the applicant mustsubmit the
following:
1)Wetland Buffer Mitigation: A wetland buffer mitigation plan
showing repair,rehabilitation, or restoration of the buffer.
Mitigation could include removal of all buckthorn within the buffer,
wetland buffer planting plan showing the restoration of buffers that
are located within Lots 3, 4, 5, and 6, etc.
2)Wetland Buffer Easement: A revised plat showing an easement
over the wetland buffers located on Lots 3, 4, 5, and 7. The
easement will identify that no mowing, grading, or building is
allowed within the wetland buffer.
.
4)Wetland Buffer SignPlan:A wetland buffer sign planshowing the
location of wetland buffer signs on the survey along the edge of
the buffers that specify that no building, mowing, cutting, grading,
filling or dumping be allowed within the buffer.
5)Wetland Buffer Sign Installation: Install the city wetland buffer
signs that specify that no building, mowing, cutting, grading, filling
or dumping be allowed within the buffer.
6)Maintenance Agreement: Sign a wetland buffer mitigation
agreement with the Cityrequiring that the applicant establish and
maintainthe required mitigation within the buffer within a three-
year period.
7)Surety: A cash escrow or letter of credit to cover 150 percent of
the wetland buffer mitigation. The City will retain the surety for up
to three years asoutlined in the maintenance agreement to
ensure the wetland buffer mitigation is established and
maintained.
Infiltration Basins:
1.Infiltration Basins Proposed: There are two infiltration basins proposed in the
rear yards of Lots 2, 3, 4, and 6. The basins may need to be redesigned to
ensure that all seven lots are at least 7,500 square feet in net buildable area,
which excludes stormwater drainage easements.
2.City Infiltration Basin Planting Requirements: Large infiltration basins will ideally
be planted with deep-rooted native plants. The City requires a portion of the
basin to be plantedrather than seeded. Using plants rather than seeds hastens
establishment and provides a better chance of successful establishment. Basin
Packet Page Number 428 of 441
J, Attachment 7
bottoms and lower elevations almost never establish successfully from seed
since the seed is washed away when stormwater flows into the basin.
3.Infiltration Basin Recommendations:
a.Provide a landscape plan for each infiltration basin, including a list of
species, container size, spacing, and quantities to be approved by City
staff.
b.For any area using a native seed mix provide information on maintenance
for planting year and years two and three, addressing what maintenance
activities will be required and what entity (developer, owner, etc.) will take
on this responsibility.
c.A joint stormwater maintenance agreement shall be prepared and signed
by the owner for the proposed infiltration basins. The Owner shall submit
a signed copy of the joint stormwater maintenance agreement with the
RWMWD to the City.
Packet Page Number 429 of 441
J, Attachment
Engineering Plan Review
PROJECT: Beebe Meadows
PROJECT NO: 18-21
COMMENTS BY: Jon Jarosch, P.E. – Assistant CityEngineer
DATE:6-12-2018
PLAN SET:Engineering plans dated 5-15-2018
SVK Development, LLC is proposing to develop the 3.82 acre vacant parcel at 2135 Larpenteur
Avenue.The proposal includes a preliminary plat for the Beebe Meadows subdivision. The
subdivision includes seven single family lots fronting on Beebe Road. The lots will be 10,000
square feet in area and 62.5 feet wide. The wetlands and wetland buffers located on the east
side of the lot will be protected and platted as an Outlot.
The amount of disturbance on this site is greater than ½acre. As such,the applicantis required
to meet the City’s stormwater quality, rate control, and other stormwater management
requirements.The applicant is proposing to meet these requirements via the use of a series of
infiltration basins.
This review does not constitute a final review of the plans, as the applicant will need to submit
construction documentsand calculationsfor final review.Thefollowing are engineeringreview
comments on the design and act as conditions prior to issuing permits.
Drainage and StormwaterManagement
1)The project shall be submitted to the Ramsey-Washington Metro Watershed District
(RWMWD) for review. All conditions of RWMWD shall be met.
2)A joint stormwater maintenance agreement shall be prepared and signed by the owner
for the proposed infiltration basins. The Owner shall submit a signedcopy of the joint
stormwater maintenance agreementwith the RWMWDto the City.
3)A stormwater management plan and calculations shall be submitted detailing how the
proposed development meets the City’s stormwater management and volume reduction
standards.
4)Soil borings shall be submitted to support infiltration rates utilized for the proposed
infiltration basins.
5)The low-floor elevations for all buildings shall be set a minimum of 2-feet above the 100-
year high-water level and at least 1-foot above the emergency overflow for the proposed
infiltration basins.
Packet Page Number 430 of 441
J, Attachment
6)Drainage easements are required to allow and protect drainage flowing across property
lines into the infiltration basins.
Grading and Erosion Control
7)All slopesshall be 3H:1V or flatter.
8)Inlet protection devices shall be installed on allexistingand proposedonsite storm
seweruntil all exposed soils onsite are stabilized. This includes storm sewer on adjacent
streets that could potentially receive construction related sedimentor debris.
9)Adjacent streetsshall be swept as needed to keep the pavementclear of sediment and
construction debris.
10)The existing trail along Beebe Road shall be protected throughout construction. Any
damage to the trail shall be repaired at the owner’s expense. All pedestrian facilities
shall be ADA compliant.
11)The total grading volume (cut/fill) shall be noted on the plans.
12)A copy of the project SWPPP and NDPES Permit shall be submitted prior to the
issuance of a grading permit.
Sanitary Sewer and Water Service
13)The applicant shall be responsible for paying any SAC, WAC, or PAC charges related to
the improvements proposed with this project.
14)Allmodifications to the water system shall be reviewed by Saint Paul regional Water
Services.All requirements of SPRWS shall be met.
15)All new sanitary sewer service piping shall be schedule 40 PVCor SDR35.
16)The applicant shall clarifywhether the sanitary sewer and water mainlines are to be
publicly or privately owned and maintained. If the lines are to be public, utility easements
will be necessary to allow public access to these facilities. If they are to remain private,
agreements will be required detailing maintenance responsibilities between the property
owners.
Other
17)A right-of-way permit shall be obtained from Ramsey Countyfor anywork done within
the Countyright-of-way along Larpenteur Avenue.
Packet Page Number 431 of 441
J, Attachment
18)Standard 5-foot side and 10-foot front and rear lot-line public drainage and utility
easements shall be included for each parcel.
Public Works Permits
The following permits are required by the Maplewood Public Works Department for this project.
The applicant should verify the need for other City permits with the Building Department.
19)Grading and erosion control permit
20)Sanitary Sewer Permit
-END COMMENTS -
Packet Page Number 432 of 441
J, Attachment 9
MINUTESOF THE MAPLEWOOD PLANNING COMMISSION
1830 COUNTY ROAD B EAST, MAPLEWOOD, MINNESOTA
TUESDAY, MAY 15, 2018
7:00 P.M.
1.CALL TO ORDER
A meeting of the Commissionwas held in the City Hall Council Chambers and was called to order
at 7:00 p.m.by Chairperson Arbuckle.
2.ROLL CALL
Paul Arbuckle, ChairpersonPresent
Frederick Dahm, CommissionerAbsent
Tushar Desai,CommissionerAbsent
John Donofrio, CommissionerPresent
John Eads, CommissionerPresent
Allan Ige, CommissionerPresent
Bill Kempe, CommissionerPresent
Staff Present:Michael Martin,Economic Development Coordinator
Shann Finwall, Environmental Planner
Jane Adade, Planner
3.APPROVAL OF AGENDA
CommissionerKempemoved to approve the agenda as submitted.
Seconded by CommissionerIge. Ayes – All
The motion passed.
4.APPROVAL OF MINUTES
CommissionerBillmoved to approve thePC minutes from the meeting of April 17, 2018 that was
rescheduled to April 20,2018 as submitted.
Seconded by CommissionerDonofrio. Ayes – Chairperson Arbuckle,
Commissioner’s Donofrio, Eads,
& Kempe
Abstention –Commissioner Ige
The motion passed.
5.PUBLIC HEARING
a.7:00 p.m. or later: Comprehensive Plan Amendment and Rezoning, SVK Development,
LLC, 2135 Larpenteur Avenue.
i.Environmental Planner, Shann Finwall gave the report on the comprehensive plan
amendment and rezoning for SVK Development, LLC, 2135 Larpenteur Avenue and
answered questions of the commission.
ii.Economic Development Coordinator, Michael Martin answered questions of the
commission.
May 15, 2018
1
Planning CommissionMeetingMinutes
Packet Page Number 433 of 441
J, Attachment 9
iii.Kevin Shay, Landform Development, 105 South Fifth Avenue, Suite 513, Minneapolis,
addressed and answered questions of the commission.
iv.Mike Kevitt, Landform Development, 105 South Fifth Avenue, Suite 513, Minneapolis,
addressed and answered questions of the commission.
Chairperson Arbuckle opened the public hearing.
1.Kenneth Barrett, 1652 Winthrop North, St Paul.Hegave the history of the property there. He
is concerned about drainage, who will own the outlot and the request for seven lots. He
would like to have the property cleaned up, it is an eye sore with weeds and garbage right
now.
2.Roger Mackenroth,1748 Southwind Lane, Maplewood. His concern is what will having seven
houses there do to the drainage on the site.
3.Tyler Kitzerow, 2147 Larpenteur Avenue East, Maplewood.He asked about the wetland
buffer signs and stated that seven lots would be too dense and it would affect the wildlife in
the area.
4.Mike Alt, 2169 Larpenteur Avenue East, Maplewood. His concern is the drug problem in the
neighborhood and police calls. He is also concerned about the wildlife being affected with the
new development.
5.Bill Meyer, 2155 Larpenteur Avenue East, Maplewood. He would like to keep the property as
is or make it a walking path. He is also concerned about the wildlife being affected with the
new development.
Chairperson Arbuckle closed the public hearing.
Commissioner Kempemoved to approvethe rezoning and comprehensive land use change
resolutions. The resolutions rezone and re-guide the property at 2135 Larpenteur Avenue to
Small Lot Single Dwelling (R1-S) and Low Density Residential.
Seconded by Commissioner Ige.Ayes - All
The motion passed.
May 15, 2018
2
Planning CommissionMeetingMinutes
Packet Page Number 434 of 441
J
CITY COUNCILSTAFF REPORT
Meeting Date June 25, 2018
REPORT TO:
Melinda Coleman, City Manager
REPORT FROM:Andrea Sindt, City Clerk
PRESENTER:
Andrea Sindt
AGENDA ITEM:Repeal of Coin-Operated Amusement DevicesOrdinance
Action Requested:MotionDiscussionPublic Hearing
Form of Action:ResolutionOrdinanceContract/AgreementProclamation
Policy Issue:
Citycode requires owners of coin-operated amusement devices such as video games, pool tables
and kiddie rides obtain an annual license for each device. The original purpose of the 1965 code is
no longer relevant and repeal of the ordinance is appropriate.
Recommended Action:
Motion to approve theordinance repealing sections 8.66 through8.71 ofthe Maplewood City Code
relatingto coin-operated amusement devices.
Fiscal Impact:
Is There a Fiscal Impact?NoYes, the true or estimated cost is$2,215.00
Financing source(s):Adopted BudgetBudget ModificationNew Revenue Source
Use of Reserves Other:n/a
Strategic Plan Relevance:
Financial SustainabilityIntegrated CommunicationTargeted Redevelopment
Operational EffectivenessCommunity InclusivenessInfrastructure & Asset Mgmt.
City council approval is required for changes to the city code.
Background
The language in the coin-operated amusement device ordinance is virtually unchanged from 1965.
While the city is authorized by general police powers to license in order to protect and promote
public welfare, staff feels the provisions inthis ordinance areno longer relevant.A reasonable
presumption for the original purpose is gambling control. However, any enforcement or regulation of
gamblingnow falls under the Minnesota Alcohol and Gambling Enforcement Division. Based on
conversations with senior management and legal counsel, the repeal of the ordinance is fitting.
The annual fee per device is $15 and the citycurrently has126 licensed devices.
Attachments
1.OrdinanceRepealing Sections 8.66 through 8.71Coin-Operated Amusement Devices
2.Coin-Operated Amusement Devices Ordinance
Packet Page Number 435 of 441
J, Attachment 1
ORDINANCE NO. ___
AN ORDINANCE REPEALING SECTIONS 8.66 THROUGH
8.71 OF THE MAPLEWOOD CITY CODE RELATING
TO COIN-OPERATED AMUSEMENT DEVICES
The City Council of the City of Maplewood, Minnesota ordains:
Section 1.Sections 8.66 through 8.71, inclusive, of the Maplewood City Code are
hereby repealed.
Section 2.This ordinance shall take effect after its adoption and publication.
APPROVED by the City Council of Maplewood, Minnesotathis ___ day of
_____________, 2018.
Nora Slawik
Mayor
Attest:
______________________________
Andrea Sindt
City Clerk
Packet Page Number 436 of 441
J, Attachment 2
ARTICLE III. - COIN-OPERATED AMUSEMENT DEVICES
Sec. 8-66. - Definitions.
Thefollowingwords,termsandphrases,whenusedinthisarticle,shallhavethemeaningsascribedto
them in this section, except where the context clearlyindicatesa different meaning:
Coin-operated amusement devicemeans any machine which, upon the insertion of a coin, token or slug,
operates or may be operated by the public for use as a game, entertainment or amusement, which amusement
device contains no automatic payoff device for the return of money, coins, checks, tokens or merchandise or
which provides no such pay off by any other means or manner. The term "coin-operated amusement device"
includes so-called pinball machines, motion picture machines, amusement rides, table shuffleboard games,
bowling games, billiard games, pool tables, video games or similar games of amusement for which a fee is
charged to players for the playing thereof and all other machines which, by the insertion of a coin or token,
operate for the entertainment or amusement of the player, except weighing machines and music record players.
Sec. 8-67. - License required.
No person shall operate, maintain or keep any coin-operated amusement device within the city limits
without first obtaining a license from the city clerk. The application for such license shall be made on the form
of application to be furnished by the city clerk.
Sec. 8-68. - License fees; issuance and posting of certificates.
(a)The license fee for each coin-operated amusement device licensed under this article shall be imposed,
set, established and fixed by the city council, by resolution, from time to time.
(b)The clerk shall issue one certificate of license upon which he may note one or more coin-operated
amusement devices by description.
(c)The certificate of license shall be posted in a prominent place on the premises in the same manner as
other licenses are posted, and the owner shall at no time have on his premises any greater number of
coin-operated amusement devices than what he is authorized to have by the terms of the posted license
certificate.
Sec. 8-69. - Gambling.
It shall be unlawful for any licensee under this article to permit any coin-operated amusement device on
his premises to be used in any way or manner for gambling. No licensee shall permit any person to use the
device for gambling or for side bets.
Sec. 8-70. - Confiscation of unlicensed machines.
Whenever any coin-operated amusement device or machine in the city is not licensed under this article,
such unlicensed machine may be confiscated by the police department.
Sec. 8-71. - Revocation of license.
Licenses issued under this article may be revoked, but only after written notice to the licensee and a
hearing on the revocation. The notice shall give at least eight days' notice of the time and place of the hearing
and shall state the nature of the charge against the licensee. The notice shall be mailed by regular and certified
mail to the licensee at the most recent address listed on the license application.
Secs. 8-72—8-100. - Reserved.
Packet Page Number 437 of 441
J
CITY COUNCILSTAFF REPORT
Meeting Date June 25, 2018
REPORT TO:
Melinda Coleman, City Manager
REPORT FROM:Mike Funk, Assistant City Manager/HR Director
PRESENTER:
Melinda Coleman, City Manager
Ron Batty, Kennedy & Graven
Mike Funk, Assistant City Manager/HR Director
AGENDA ITEM:
Maplewood Fire Relief Association
a.Special Legislation
b.Settlement Agreement – Intent to Close Pursuant to Minnesota
Statutes §13D.05,subd. 3(b), Attorney-Client Privilege
Action Requested:MotionDiscussionPublic Hearing
Form of Action:ResolutionOrdinanceContract/AgreementProclamation
Policy Issue:
There are two items on the agenda for council considerationas it relates to the Maplewood Fire
Relief Association regardingthe final steps in the transitionto a full-time/career Fire/EMS
Department.
The first itemis to approve Special Legislation that was recently approved by the Minnesota State
Legislature and signed into law by Governor Dayton. The second item staff recommends the City
Council close the regular meeting and proceed into a closed session to discuss the consideration of
a Settlement Agreement related to the City’s litigation against the Maplewood Fire Relief
Association.
Recommended Action:
a.Motion to approve the Special Legislation as presented.
b: Staff recommends the following two motions:
1.To proceed to the closed session: Motion to close the regular meeting pursuant to
Minnesota Statutes §13D.05, subd. 3(b), attorney-client privilege, to discuss pending
litigation and Settlement Agreement related to the Maplewood Fire Relief Association.
2.Once out of closed session and back in regular sessionthe City Council may take the
following recommended action: Motion to approve the Settlement Agreement.
Fiscal Impact:
Is There a Fiscal Impact?NoYes, the true or estimated cost isTBD at closed session.
Financing source(s):Adopted BudgetBudget ModificationNew Revenue Source
Use of Reserves Other:Discussed at closed session.
Packet Page Number 438 of 441
J
Strategic Plan Relevance:
Financial SustainabilityIntegrated CommunicationTargeted Redevelopment
Operational EffectivenessCommunity InclusivenessInfrastructure &Asset Mgmt.
N/A
Background
More information provided duringthe meeting.
Attachments
1.Special Legislation
2.The proposed Settlement Agreement will be presented during closed session.
Packet Page Number 439 of 441
J, Attachment 1
SPECIAL LEGISLATION
Sec. 30. MAPLEWOOD FIREFIGHTERS RELIEF ASSOCIATION; TERMINATION
AND DISSOLUTION.
(a)Notwithstanding any provision of Minnesota Statutes, chapters 424A, 424B, or
any other law to the contrary, the Maplewood Firefighters Relief Association will be
dissolved and its pension plan terminated in accordance with the provisions of this section
following the payment by the relief association of all benefit obligations to all members and
deferred members, the discharge of any other legal obligations, and the distribution of all
remaining assets of the relief association.
(b)Each member of the Maplewood Firefighters Relief Association who was
employed as a volunteer firefighter by the Maplewood Fire Department on February 27,
2018, shall become 100 percent vested in the member's retirement benefit determined by
taking into account each full year of service and fractional year of service, as defined in the
bylaws of the relief association, until the member's separation from service as a volunteer
firefighter. The member will be considered a retired member of the relief association.
(c)Each of the members specified in paragraph (b) is entitled to a lump sum benefit
in an amount equal to $11,000 multiplied by the number of full and fractional years of
service earned by the member.
(d)Prior to the distribution of benefits under this section, the Maplewood
Firefighters Relief Association shall amend its bylaws to reestablish a defined benefit lump
sum service pension plan that provides the benefits described in this section and shall rescind
any bylaws inconsistent with this section. The relief association may amend its bylaws to
incorporate any provisions necessary to satisfy tax qualification requirements under the
Internal Revenue Code and make any other changes necessary to permit members to elect a
direct rollover of their benefit into a retirementaccount. Any bylaws amendment shall be
approved by a majority of the members of the relief association in attendance at a meeting of
the membership held to consider the bylaws amendment.
(e)Prior to dissolution, the Maplewood Firefighters Relief Association shall:
(1)distribute the retirement benefits of all members and deferred members in the
form of a lump sum payment or direct rollover, regardless of the age of the member or
deferred member, and otherwise in accordance with this section and the bylawsof the relief
association discharge all pension benefit obligations;
(2)to the extent authorized under Minnesota Statutes, section 424A.05, subdivision
3, discharge any other legal obligation the relief association owes to any other party; and
(3)pay a supplemental lump sum benefit to each member and survivor who
satisfies the requirements of Minnesota Statutes, section 424A.10, subdivision 2, except that,
notwithstanding any requirements in Minnesota Statutes, section 424A.10, subdivision 2, to
the contrary, the benefit shall be paid to a member only if the member had attained at least
Packet Page Number 440 of 441
For the Permanent Record
Meeting Date: 06/25/2018
Agenda Item: J3A
RESOLUTION NO. ________
A RESOLUTION APPROVING SPECIAL LEGISLATION RELATED TO THE
MAPLEWOOD FIREFIGHTERS RELIEF ASSOCIATION
WHEREAS,the Minnesota legislature, in 2018Minn. Laws, Chapter 211, Article 14,
Section 30,approved certain special law requirements related to the dissolution and termination of
the Maplewood Firefighters Relief Association (the “MFRA”);and
WHEREAS,the special legislation only becomes effective upon the approval by the board
of trustees ofthe MFRA, the membership of the MFRA, and a majority of the Maplewood city
council; and
WHEREAS,the MFRA board of trustees and membership both met and approved the
special legislation on June 21, 2018.
NOW, THEREFORE, BE IT RESOLVEDby the city councilof the city of Maplewood,
Minnesota, as follows:
1.Approval of special law. The city council of the cityof Maplewood hereby approvesthe
provisions of 2018 Minn. Laws, Chapter 211, Article 14, Section 30.
2.ActionsRequired. City staff shall take all necessary actions to notify the appropriate parties
of this approval. Further, city staff shall herewith take all actions necessary and appropriate to
implement the terms of the special legislation.
th
Adopted this 25day of June, 2018.
Nora Slawik, Mayor
ATTEST:
Melinda Coleman, City Manager
1
528367v1 AMB MA745-11
J, Attachment 1
age 50 as of the date the member received a distribution of the member's retirement benefit
under clause (1).
(f)The city of Maplewood shall file for and receive reimbursement pursuant to
Minnesota Statutes, section 424A.10, subdivision 3, of supplemental benefits paid to any
member who had attained at least age 50 as of the date the member received a distribution of
the member's retirement benefit under paragraph (e) and to any survivor and deposit the
reimbursement in the city's general fund.
(g)Upon completion of paragraphs (b) through (e), the Maplewood Firefighters
Relief Association shall be dissolved and its affairs wound up in accordance with Minnesota
Statutes, section 424B.20, subdivision 5.
(h)Upon dissolution of the Maplewood Firefighters Relief Association:
(1)the remaining balance in the relief association special fund shall be transferred
to the city of Maplewood general fund and none of the relief association special fund may be
transferred to the relief association general fund;
(2)the remaining balance in the relief association general fund shall be distributed
in equal shares to all members; and
(3)if the relief association files the financial report and audit required under
Minnesota Statutes, section 69.051, subdivision 1, and the state auditor files the certification
regarding the relief association with the commissioner of revenue pursuant to Minnesota
Statutes, section 6.495, subdivision 3, the Department of Revenue shall pay the fire state aid
under Minnesota Statutes, chapter 69, for calendar year 2017 to the city of Maplewood.
EFFECTIVE DATE; LOCAL APPROVAL.
The provisions of this section shall take effect only if approved within 45 days of
the enactment of this section by:
(1)the board of trustees of the Maplewood Firefighters Relief Association;
(2)a majority of the members of the relief association in attendance at a meeting of
the membership to consider this section; and
(3)the Maplewood city council.
Packet Page Number 441 of 441