HomeMy WebLinkAbout2022-06-13 City Council Meeting Packet
AGENDA
MAPLEWOOD CITY COUNCIL
7:00 P.M. Monday, June 13, 2022
City Hall, Council Chambers
Meeting No. 13-22
A. CALL TO ORDER
B. PLEDGE OF ALLEGIANCE
C. ROLL CALL
D. APPROVAL OF AGENDA
E. APPROVAL OF MINUTES
1. May 23, 2022 City Council Workshop Meeting Minutes
2. May 23, 2022 City Council Meeting Minutes
F. APPOINTMENTS AND PRESENTATIONS
1. Administrative Presentations
a. Council Calendar Update
2. Council Presentations
3. 2021 Annual Comprehensive Financial Report
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 objects to an item it should be removed and acted upon as a separate item.
1. Approval of Claims
2. Resolution to Maintain Statutory Tort Liability Limits
3. Local Lawful Gambling Permit for St. Paul’s Monastery, 2675 Benet Road
4. Resolution Appointing Election Judges and Establishing a Ballot Board for the 2022
State Primary Election
5. Purchase of One Police Canine (K9) and Applicable Training
H. PUBLIC HEARINGS – If you are here for a Public Hearing please familiarize yourself with the
Rules of Civility printed on the back of the agenda. Sign in with the City Clerk before
addressing the council. At the podium please state your name and address clearly for the
record. All comments/questions shall be posed to the Mayor and Council. The Mayor will then
direct staff, as appropriate, to answer questions or respond to comments.
None
I. UNFINISHED BUSINESS
None
J. NEW BUSINESS
1. Home Occupation License Resolution, Living Long Hair, 1973 Barclay Street
2. Conditional Use Permit Amendment and Setback Variance Resolution, MG McGrath Inc,
1387 Cope Avenue East
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
651.249.2000 to 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 reasonable manner. 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 council members 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 of council members, 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
6:30P.M. Monday,May23, 2022
City Hall, Council Chambers
A.CALL TO ORDER
A meeting of the City Council was heldin the City Hall Council Chambers and was called to
order at6:30 p.m. by Mayor Abrams.
B.ROLL CALL
Marylee Abrams, MayorPresent
Rebecca Cave, CouncilmemberPresent
Kathleen Juenemann, CouncilmemberPresent
William Knutson, CouncilmemberPresent
Nikki Villavicencio, CouncilmemberPresent
C.APPROVAL OF AGENDA
CouncilmemberCavemoved to approve the agenda assubmitted.
Seconded by CouncilmemberJuenemannAyes – All
The motion passed.
D.UNFINISHED BUSINESS
1.Allocation of General Fund Surplus
Finance Director Paulseth gave the presentation.
No Action Required.
E.NEW BUSINESS
None
F.ADJOURNMENT
Mayor Abramsadjourned the meetingat6:57p.m.
May23, 2022
City Council Workshop Minutes
1
Council Packet Page Number 1 of 373
E2
MINUTES
MAPLEWOOD CITY COUNCIL
7:00 P.M. Monday, May 23, 2022
City Hall, Council Chambers
Meeting No. 12-22
A.CALL TO ORDER
A meeting of the City Council was held in the City Hall Council Chambersand was
called to order at7:02p.m. by Mayor Abrams.
Mayor Abrams reported on a busy Maplewood weekend whichincluded the tree sale
pick up andspring clean-up. Councilmember Juenemann shared the statistics of the
clean-up event. MayorAbrams and Councilmember Knutson also attended the Fire
OPS event at the Maplewood Fire Training Center and participated indifferent
firefighting exercises.
B.PLEDGE OF ALLEGIANCE
C.ROLL CALL
Marylee Abrams, MayorPresent
Rebecca Cave, CouncilmemberPresent
Kathleen Juenemann, CouncilmemberPresent
William Knutson, CouncilmemberPresent
Nikki Villavicencio, CouncilmemberPresent
D.APPROVAL OF AGENDA
The following items were added to Council Presentations:
Thank You for City Clean-Up
Catalytic Converter Kits
CouncilmemberKnutsonmoved to approve the agenda as amended.
Seconded by CouncilmemberJuenemann Ayes – All
The motion passed.
E.APPROVAL OF MINUTES
1.May 09, 2022City CouncilWorkshopMeeting Minutes
CouncilmemberJuenemannmoved to approve the May 09, 2022 City CouncilWorkshop
MeetingMinutes assubmitted.
Seconded by CouncilmemberCaveAyes – All
The motion passed.
May 23, 2022
City Council Meeting Minutes
1
Council Packet Page Number 2 of 373
E2
2.May 09, 2022 City Council Meeting Minutes
Mayor Abrams corrected F2, Catalytic Converter Thefts to read: “for thefts of catalytic
converters”.
CouncilmemberJuenemannmoved to approve the May 09, 2022 City CouncilMeeting
Minutes asamended.
Seconded by CouncilmemberKnutson Ayes – All
The motion passed.
F.APPOINTMENTS AND PRESENTATIONS
1.Administrative Presentations
a.Council Calendar Update
City Manager Coleman gave an update to the council calendar and reviewed other
topics of concern or interest requested by councilmembers.
2.Council Presentations
Thank You for City Clean-Up
Councilmember Juenemann thanked the Public Works Department and Police Reserves
for assisting with the event and commented on the participationand success of the
event.
Catalytic Converter Kits
Mayor Abrams sharedthatcity hall hasa limited number of catalytic converter kits
available for residentsto apply to their vehicle,and shared there is a list on the city
website of the most at risk and targeted vehicles for catalytic converter thefts.
3.Resolution Awarding Pete Boulay the 2021 Maplewood Heritage Award
Communications Manager Sheeran gave the staff report. Mayor Abrams read the
resolution awarding Peter Boulay the 2021 Maplewood Heritage Award. Councilmember
Cave read the previously approved resolution awarding Janice Quick the 2020
Maplewood Heritage Award. Councilmember Villavicencio read the previously approved
resolution awarding Gary Bastian the 2019Maplewood Heritage Award.
ed to approve the Resolution Awarding the 2021
Councilmember Juenemannmov
Maplewood Heritage Award to Pete Boulay.
Resolution 22-05-2085
RESOLUTION AWARDING THE 2021 MAPLEWOOD HERITAGE
AWARD TO PETE BOULAY
WHEREAS, Pete Boulay, actively served on the Heritage Preservation
Commission from 1995 to 2021, servingas chair from 2011 to 2021;
May 23, 2022
City Council Meeting Minutes
2
Council Packet Page Number 3 of 373
E2
WHEREAS, Pete Boulay has been a member of the Maplewood Area Historical
Society, serving as President from 1997 to 2001;
WHEREAS, Pete Boulay was a dedicated volunteer at the Bruentrup Farm;
WHEREAS, Pete Boulay has authored or contributed to several published books,
articles and video productions, including Lost City of Gladstone: A History of Maplewood
from its Beginnings, 60 Stories of Maplewood, and History of the Gladstone Shops;
NOW, THEREFORE, IT IS HEREBY RESOLVED for and on behalf of the City of
Maplewood, that Pete Boulay is hereby presented the Maplewood Heritage Award,
which recognizes an individual who has significantly contributed to preservation of
Maplewood history or historic sites through research, preservation, or education and
outreach.
Seconded by CouncilmemberKnutsonAyes – All
The motion passed.
4.Resolution of Appreciation for HPC Commissioner Margaret Fett
Communications Manager Sheeran gave the staff report. Mayor Abrams read the
resolution of appreciation.
CouncilmemberJuenemannmoved to approve the resolution of appreciation for
Margaret Fett.
Resolution 22-05-2086
RESOLUTION OF APPRECIATION
WHEREAS,Margaret Fett hasbeen a memberoftheMaplewood Heritage
Preservation Commission from November 2017 to April 2022; and
WHEREAS,theHeritage Preservation CommissionandtheCityCouncil
appreciate her experience, insights, and good judgment; and
WHEREAS,Ms. Fett hasfreelygivenof hertimeandenergy,without
compensation,for the betterment of the City of Maplewood; and
WHEREAS,Ms. Fett hasshowndedicationtoherdutiesandhasconsistently
contributed her leadership and efforts for the benefits of the City;
NOW, THEREFORE, IT IS HEREBY RESOLVED for and on behalf of the City of
Maplewood,Minnesota,anditscitizensthatMargaret Fett isherebyextendedour
gratitudeand appreciation for her dedicated service.
Seconded by CouncilmemberCave Ayes – All
The motion passed.
5.Resolution for Commissioner Reappointment
May 23, 2022
City Council Meeting Minutes
3
Council Packet Page Number 4 of 373
E2
City ManagerColeman gave the staff report.
annmoved to approve the resolution for Commissioner
CouncilmemberJuenem
Reappointment.
Resolution22-05-2087
RESOLUTION
BE IT RESOLVED THAT THE CITY COUNCIL OF MAPLEWOOD, MINNESOTA:
Hereby appoints the following individual, who the Maplewood City Council has
reviewed, to be reappointed to the following commission:
Community Design Review Board
Ananth Shankar, term expires 4/30/2025
Seconded by CouncilmemberKnutsonAyes – All
The motion passed.
6.YMCA Annual Report
City Manager Coleman introduced the item. Mike Lavin, the YMCA Vice President of
Operations, addressed council and gave the presentation.
No Action Required.
7.Update on the Ponds of Battle Creek
Community Development Director Thomson gave the presentation.
No Action Required.
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 objects to an item it should be removed and acted upon as a
separate item.
Agenda item G5 was pulled for discussion and separate vote. Agenda items G6 & G10
were highlighted.
CouncilmemberJuenemannmoved to approve agenda items G1-G4 & G6-G10.
Seconded by CouncilmemberCave Ayes – All
The motion passed.
May 23, 2022
City Council Meeting Minutes
4
Council Packet Page Number 5 of 373
E2
1.Approval of Claims
CouncilmemberJuenemannmoved to approve the approval of claims.
ACCOUNTS PAYABLE:
$ 866,240.20 Checks # 108947 thru # 108983
dated 05/10/22
$ 457,053.79 Checks # 108984 thru # 109010
dated 05/17/22
$ 1,041,393.48 Disbursements via debits to checking account
dated 05/02/22 thru 05/15/22
$ 2,364,687.47 Total Accounts Payable
PAYROLL
$ 647,465.88 Payroll Checks and Direct Deposits dated 05/13/22
$ 647,465.88 Total Payroll
$ 3,012,153.35 GRAND TOTAL
Seconded by CouncilmemberCave Ayes – All
The motion passed.
2.Financial Report for the Month Ended April 30, 2022
No action required.
3.Resolution Adopting State Performance Measures
CouncilmemberJuenemannmoved to approve the Resolution to Adopt the State
Performance Measures for 2022.
Resolution 22-05-2088
RESOLUTIONADOPTING STATE PERFORMANCE MEASURES
WHEREAS,Benefits to the City of Maplewood for participation in the
Minnesota Council on Local Results and Innovation’s comprehensive performance
measurement program are outlined in MS 6.91 and include eligibility for a
reimbursement as set by State statute; and
WHEREAS,Any city or county participating in the comprehensive performance
measurement program is also exempt from levy limits for taxes, if levy limits are in effect;
and
May 23, 2022
City Council Meeting Minutes
5
Council Packet Page Number 6 of 373
E2
WHEREAS,The City Council of Maplewood has adopted and implemented at
least 10 of the performance measures, as developed by the Council on Local Results
and Innovation, and a system to use this information to help plan, budget, manage and
evaluate programs and processes for optimal future outcomes; and
NOW THEREFORE LET IT BE RESOLVED THAT, The City Council of
Maplewood will continue to report the results of the performance measures to its
citizenry by the end of the year through publication, direct mailing, posting on the city’s
website, or through a public hearing at which the budget and levy will be discussed and
public input allowed.
BE IT FURTHER RESOLVED, The City Council of Maplewood will submit to the
Office of the State Auditor the actual results of the performance measures adopted by
the city/county.
Seconded by CouncilmemberCaveAyes – All
The motion passed.
4.Approval of Budgeted Transfers
CouncilmemberJuenemannmoved to approve the transfers dated May 23, 2022 and
authorize the Finance Director to make the necessary accounting entries.
Seconded by CouncilmemberCaveAyes – All
The motion passed.
5.Conditional Use Permit Review, Menards, 2280 Maplewood Drive
Community Development Director Thomson gave the staff report. Nick Brenner, from
Menards, addressed council and provided information.
annmoved to approve the CUP review for the Menards
CouncilmemberJuenem
redevelopment project, located at 2280 Maplewood Drive, for a period of six months.
Seconded by CouncilmemberCaveAyes – All
The motion passed.
6.Conditional Use Permit Review, John Glenn Middle School, 1560 County
Road B East
CouncilmemberJuenemannmoved to approve the CUP review for Independent School
District 622’s building addition and renovation to John Glenn Middle School, located at
1560 County Road B East, for one year.
Seconded by CouncilmemberCaveAyes – All
The motion passed.
May 23, 2022
City Council Meeting Minutes
6
Council Packet Page Number 7 of 373
E2
7.Conditional Use Permit Review, Carver Elementary School, 2680 Upper Afton
Road East
ed to approve the CUP review for Independent School
Councilmember Juenemannmov
District 622’s building addition and remodel at Carver Elementary, located at 2680 Upper
Afton Road East, for one year.
Seconded by CouncilmemberCave Ayes – All
The motion passed.
8.Conditional Use Permit Review, Cassia Senior Housing Facility, 1438 County
Road C East
annmoved to approve the CUP review for Cassia’s new senior
CouncilmemberJuenem
housing facility, located at 1438 County Road C East, for one year.
Seconded by CouncilmemberCaveAyes – All
The motion passed.
9.Conditional Use Permit Review, Saint John’s Hospital, 1575 Beam Avenue
East
Councilmember Juenemannmoved to approve the CUP review for SaintJohn’s
Hospital’s building expansion, located at 1575 Beam Avenue East, for one year.
Seconded by CouncilmemberCave Ayes – All
The motion passed.
10.Resolution Approving Grant Agreement To State Transportation Fund Local
Road Improvement Program Grant Terms and Conditions SAP 138-141-001,
McMenemy Street Improvements, City Project 21-02
Councilmember Juenemannmoved to approve the resolution for the Grant Agreement to
State Transportation Fund Local Road Improvement Program Grant Terms and
Conditions, SAP 138-141-001, McMenemy Street Improvements, City Project 21-02 and
authorize the Mayor and City Manager to sign the attached resolution and LRIP Grant
Agreement. Minor revisions as approved by the City Attorney are authorized as needed.
Resolution 22-05-2089
GRANT AGREEMENT TO STATE TRANSPORTATION FUND
LOCAL ROAD IMPROVEMENT PROGRAM
GRANT TERMS AND CONDITIONS
SAP 138-141-001
WHEREAS, the City of Maplewood has applied to the Commissioner of
Transportation for a grant from the Minnesota State Transportation Fund for Local Road
Improvement; and
May 23, 2022
City Council Meeting Minutes
7
Council Packet Page Number 8 of 373
E2
WHEREAS, the Commissioner of Transportation has given notice that funding for
this project is available; and
WHEREAS, the amount of the grant has been determined to be $1,250,000.00
by reason of the lowest responsible bid;
NOW THEREFORE, be it resolved that the City of Maplewood does hereby
agree to the terms and conditions of the grant consistent with Minnesota Statutes,
section 174.52 and will pay any additional amount by which the cost exceeds the
estimate, and will return to the Minnesota State Transportation Fund any amount
appropriated for the project but not required. The proper city officers are authorized to
execute a grant agreement and any amendments thereto with the Commissioner of
Transportation concerning the above-referenced grant.
Seconded by CouncilmemberCaveAyes – All
The motion passed.
H.PUBLIC HEARINGS– If you are here for a Public Hearing please familiarize yourself
with the Rules of Civility printed on the back of the agenda.Sign in with the City Clerk
before addressing the council. At the podium please state your name and address
clearly for the record. All comments/questions shall be posed to the Mayor and Council.
The Mayor will then direct staff, as appropriate, to answerquestions or respond to
comments.
None
I.UNFINISHED BUSINESS
1.Resolution Awarding the Sale of G.O. Improvement Bonds, Series 2022A
Finance Director Paulseth gave the staff report. Jason Aarsvold, Senior Municipal
Advisor with Ehlers addressed the council and provided further information.
Councilmember Juenemannmoved to adopt the Resolution Awarding the Sale of
General Obligation Improvement Bonds, Series 2022A, in the Original Aggregate
Principal Amount of $2,925,000; Fixing Their Form and Specifications; Directing Their
Execution and Delivery; and Providing for Their Payment.
Resolution 22-05-2090
A RESOLUTION AWARDING THE SALE OF GENERAL OBLIGATION IMPROVEMENT
BONDS, SERIES 2022A, IN THE ORIGINAL AGGREGATE PRINCIPAL AMOUNT OF
$2,925,000; FIXING THEIR FORM AND SPECIFICATIONS; DIRECTING THEIR
EXECUTION AND DELIVERY; AND PROVIDING FOR THEIR PAYMENT
BE IT RESOLVED by the City Council of the City of Maplewood, Ramsey County,
Minnesota (the “City”), as follows:
Section 1.Sale of Bonds.
1.01Authority. It is hereby determined that:
May 23, 2022
City Council Meeting Minutes
8
Council Packet Page Number 9 of 373
E2
(a)Certain assessable public improvements within the City, including but not
limited to the projects designated by the City as Cope Avenue Improvements, City Project
21-06, and McMenemy Street Improvement Project, City Project 21-02 (collectively, the
“Improvements”), have been made, duly ordered or contracts have been let for the
construction thereof pursuant to the provisions of Minnesota Statutes, Chapters429
and475, as amended (collectively, the “Act”).
(b)It is necessary and expedient to the sound financial management of the
affairs of the City to issue its General Obligation Improvement Bonds, Series 2022A (the
“Bonds”), in the original aggregate principal amount of $2,925,000, pursuant to the Act, to
provide financing for the Improvements.
(c) The City is authorized by Section 475.60, subdivision 2(9) of the Act to
negotiate the sale of the Bonds, it being determined that the City has retained an
independent municipal advisor in connection withsuch sale. The actions of the City staff
and the City’s municipal advisor in negotiating the sale of the Bonds are ratified and
confirmed in all aspects.
1.02.Award to the Purchaser and Interest Rates. The proposal of Robert W. Baird & Co.,
Inc., Milwaukee, Wisconsin (the “Purchaser”), to purchase the Bonds of the City is hereby found
and determined to be a reasonable offer and is hereby accepted, the proposal being to purchase
the Bonds at a price of $3,020,023.80 (the par amount of $2,925,000.00, plus original issue
premium of $117,739.00, less underwriter’s discount of $22,715.20), plus accrued interest, if any,
to the date of delivery, for Bonds bearing interest as follows:
YearInterest RateYearInterest Rate
20244.000%20304.000%
20254.00020314.000
20264.00020323.000
20274.0002034*4.000
20284.0002036*3.500
20294.0002038*3.500
______________________
*Term Bond
True interest cost: 3.2740802%
rchase Contract. Any amount paid by the Purchaser in excess of the minimum
1.03.Pu
purchase price, shall be credited to the Debt Service Fund hereinafter created or deposited in the
Construction Fund hereinafter created, as determined by the City’s Finance Director (the “Finance
Director”) in consultation with the City’s municipal advisor. The Finance Director is directed to
retain the good faith check of the Purchaser, pending completion of the sale of the Bonds, and to
return the good faith checks of the unsuccessful proposers. The Mayor and CityManager are
directed to execute a contract with the Purchaser on behalf of the City.
ms and Principal Amounts of the Bonds. The City will forthwith issue and sell
1.04.Ter
the Bonds pursuant to the Act in the total principal amount of $2,925,000, originally dated June
15, 2022, in the denomination of $5,000 each or any integral multiple thereof, numbered No. R-
1, upward, bearing interest as above set forth, and maturing serially on February 1 in the years
and amounts as follows:
May 23, 2022
City Council Meeting Minutes
9
Council Packet Page Number 10 of 373
E2
YearAmountYearAmount
2024$145,0002030$185,000
2025$155,0002031$200,000
2026$155,0002032$200,000
2027$165,0002034*$420,000
2028$170,0002036*$460,000
2029$180,0002038*$490,000
______________________
*Term Bond
ptional Redemption. The City may elect on February1,2031, and on any day
1.05.O
thereafter to prepay the Bonds maturing on or after February 1, 2032. Redemption may be in whole
or in part and if in part, at the option of the City and in such manner as the City will determine. If less
than all Bonds of a maturity are called for redemption, the City will notify DTC (as defined in Section
7 hereof) of the particular amount of such maturity to be prepaid. DTC will determine by lot the
amount of each participant’s interest in such maturity to be redeemed and each participant will then
select by lot the beneficial ownership interests in such maturity to be redeemed. Prepayments will
be at a price of par plus accrued interest.
1.06.Mandatory Redemption; Term Bond. The Bonds maturing on February 1, 2034,
February 1, 2036, and February 1, 2038 shall hereinafter be referred to as the “Term Bonds.” The
principal amount of the Term Bonds subject to mandatory sinking fund redemption on any date may
be reduced through earlier optional redemptions, with any partial redemptions of the Term Bonds
credited against future mandatory sinking fund redemptions of such Term Bond in such order as the
City shall determine. The Term Bonds are subject to mandatory sinking fund redemption and shall
be redeemed in part at par plus accrued interest on February 1 of the following years and in the
principal amounts as follows:
Sinking Fund Installment DatePrincipal Amount
February 1, 2034 Term Bond
2033$205,000
2034*215,000
____________________
* Maturity
February 1, 2036 Term Bond
2035$225,000
2036*235,000
____________________
* Maturity
February 1, 2038 Term Bond
2037$240,000
2038*250,000
____________________
* Maturity
May 23, 2022
City Council Meeting Minutes
10
Council Packet Page Number 11 of 373
E2
Section 2.Registration and Payment.
2.01.Registered Form. The Bonds will be issued only in fully registered form. The
interest thereon and, upon surrender of each Bond, the principal amount thereof, is payable by
check or draft issued by the Registrar describedherein.
2.ates; Interest Payment Dates. Each Bond will be dated as of the last interest
02.D
payment date preceding the date of authentication to which interest on the Bond has been paid
or made available for payment, unless (i) the date of authentication is an interest payment date
to which interest has been paid or made available for payment, in which case the Bond will be
dated as of the date of authentication, or (ii) the date of authentication is prior to the first interest
payment date, in which case the Bond will be dated as of the date of original issue. The interest
on the Bonds is payable on February1 and August 1 of each year, commencing February 1,
2023, to the registered owners of record thereof as of the close of business on the fifteenthday
of the immediately preceding month, whether or not that day is a business day.
2.03.Registration. The City will appoint a bond registrar, transfer agent, authenticating
agent and paying agent (the “Registrar”). The effect of registration and the rights and duties of
the City and the Registrar with respect thereto are as follows:
(gister. The Registrar must keep at its principal corporate trust office a
a)Re
bond register in which the Registrar provides for the registration of ownership of Bonds
and the registration of transfers and exchanges of Bonds entitled to be registered,
transferred or exchanged.
(b)Transfer of Bonds. Upon surrender for transfer of a Bond duly endorsed
by the registered owner thereof or accompanied by a written instrument of transfer, in form
satisfactory to the Registrar, duly executed by the registered owner thereof or by an
attorney duly authorized by the registered owner in writing, the Registrar will authenticate
and deliver, in the name of the designated transferee or transferees, one or more new
Bonds of a like aggregate principal amount and maturity, as requested by the transferor.
The Registrar may, however, close the books for registration of any transfer after the
fifteenth day of the month preceding each interest payment date and until that interest
payment date.
(c) Exchange of Bonds. When Bonds are surrendered by the registered owner
for exchange the Registrar will authenticate and deliver one or more new Bonds of a like
aggregate principal amountand maturity as requested by the registered owner or the
owner’s attorney in writing.
(d)Cancellation. Bonds surrendered upon transfer or exchange will be
promptly cancelled by the Registrar and thereafter disposed of as directed by the City.
(e)Improper or Unauthorized Transfer. When a Bond is presented to the
Registrar for transfer, the Registrar may refuse to transfer the Bond until the Registrar is
satisfied that the endorsement on the Bond or separate instrument of transfer is valid and
genuine and that the requested transfer is legally authorized. The Registrar will incur no
liability for the refusal, in good faith, to make transfers which it, in its judgment, deems
improper or unauthorized.
May 23, 2022
City Council Meeting Minutes
11
Council Packet Page Number 12 of 373
E2
(f)Persons Deemed Owners. The City and the Registrar may treat the person
in whose name a Bond is registered in the bond register as the absolute owner of the
Bond, whether the Bond is overdue or not, for the purpose of receiving payment of, or on
account of, the principal of and interest on the Bond and for all other purposes and
payments so made to the registered owner or upon the registered owner’s order will be
valid and effectual to satisfy and discharge the liability upon the Bond to the extent of the
sum or sums so paid.
(g)Taxes, Fees and Charges. The Registrar may impose a charge upon the
owner thereof for a transfer or exchange of Bonds, sufficient to reimburse the Registrar
for any tax, fee or other governmental charge required to be paid with respect to the
transfer or exchange.
(h)Mutilated, Lost, Stolen or Destroyed Bonds. If a Bond becomes mutilated
or is destroyed, stolen or lost, the Registrar will deliver a new Bond of like amount, number,
maturity date and tenor in exchange and substitution for and upon cancellation of the
mutilated Bond or in lieu of and in substitution for any Bond destroyed, stolen or lost, upon
the payment of the reasonable expenses and charges of the Registrar in connection
therewith; and, in the case of a Bond destroyed, stolen or lost, upon filing with the Registrar
of evidence satisfactory to it that the Bond was destroyed, stolen or lost, and of the
ownership thereof, and upon furnishing to the Registrar of an appropriate bond or
indemnity in form, substance and amount satisfactory to it and as provided by law, in which
both the City and the Registrar must be named as obligees. Bonds so surrendered to the
Registrar will be cancelled by the Registrar and evidence of such cancellation must be
given to the City. If the mutilated, destroyed, stolen or lost Bond has already matured or
been called for redemption in accordance with its terms it is not necessary to issue a new
Bond prior to payment.
(i)Redemption. In the event any of the Bonds are called for redemption, notice
thereof identifying the Bonds to be redeemed will be given by the Registrar by mailing a copy
of the redemption notice by first class mail (postage prepaid) to the registered owner of each
Bond to be redeemed at the address shown on the registration books kept by the Registrar
andby publishing the notice if required by law. Failure to give notice by publication or by mail
to any registered owner, or any defect therein, will not affect the validity of the proceedings
for the redemption of Bonds. Bonds so called for redemption will cease to bear interest after
the specified redemption date, provided that the funds for the redemption are on deposit with
the place of payment at that time.
2.04.Appointment of Initial Registrar. The City appoints Bond Trust Services
Corporation, Roseville, Minnesota, as the initial Registrar. The Mayor and the City Manager are
authorized to execute and deliver, on behalf of the City, a contract with the Registrar. Upon
merger or consolidation of the Registrar with another corporation, if the resulting corporation is a
bank or trust company authorized by law to conduct such business, the resulting corporation is
authorized to act as successor Registrar. The City agrees to pay the reasonable and customary
charges of the Registrar for the services performed. The City reserves the right to remove the
Registrar upon thirty (30) days’ notice and upon the appointment of a successor Registrar, in
which event the predecessor Registrar must deliver all cash and Bonds in its possession to the
successor Registrar and must deliver the bond register to the successor Registrar. On or before
each principal or interest due date, without further order of the City Council, the City Manager
must transmit to the Registrar money sufficient for the payment of all principal and interest then
due.
May 23, 2022
City Council Meeting Minutes
12
Council Packet Page Number 13 of 373
E2
2.05.Execution, Authentication and Delivery. The Bonds will be prepared under the
direction of the City Manager and executed on behalf of the City by the signatures of the Mayor
and the City Manager, provided that those signatures may be printed, engraved or lithographed
facsimiles of the originals. If an officer whose signature or a facsimile of whose signature appears
on the Bonds ceases to be such officer before the delivery of a Bond, that signature or facsimile
will nevertheless be valid and sufficient for all purposes, the same as if the officer had remained
in office until delivery. Notwithstanding such execution, a Bond will not be valid or obligatory for
any purpose or entitled to any security or benefit under this resolution unless and until a certificate
of authentication on the Bond has been duly executed by the manual signature of an authorized
representative of the Registrar. Certificates of authentication on different Bonds need not be
signed by the same representative. The executed certificate of authentication on a Bond is
conclusive evidence that it has been authenticated and delivered under this resolution. When the
Bonds have been so prepared, executed and authenticated, the City Manager will deliver the
same to the Purchaser upon payment of the purchase price in accordance with the contract of
sale heretofore made and executed, and the Purchaser is not obligated to see to the application
of the purchase price.
Section 3.Form of Bond.
3.01.Execution of the Bonds. The Bonds will be printed or typewritten in substantially
the form as attached hereto as EXHIBIT B.
3.pproving Legal Opinion. The City Manager is directed to obtain a copy of the
02.A
proposed approving legal opinion of Kennedy & Graven, Chartered, Minneapolis, Minnesota, and
to cause the opinion to be printed on or accompany each Bond.
Section 4.Pment; Security; Pledges and Covenants.
ay
4.01.Debt Service Fund. The Bonds are payable from the General Obligation
Improvement Bonds, Series 2022A Debt Service Fund (the “Debt Service Fund”) hereby created,
and the proceeds of general taxes hereinafter levied (the “Taxes”) and special assessments levied
or to be levied (the “Assessments”) for the Improvements described herein are hereby pledged to
the Debt Service Fund. There is appropriated to the Debt Service Fund: (i) capitalized interest
financed from Bond proceeds, if any; (ii)any amount over the minimum purchase price of the Bonds
paid by the Purchaser, to the extent designated for deposit in the Debt Service Fund in
accordance with Section1.03 hereof; (iii) all investment earnings on funds in the Debt Service
Fund; and (iv) certain available funds of the City appropriated to the payment of principal or
interest on the Bonds.
4.onstruction Fund. The proceeds of the Bonds, less the appropriations made in
02.C
Section4.01 hereof and costs of issuance paid pursuant to Section 4.08, together with any other
funds appropriated for the Improvements, the Assessments and the Taxes collected during the
construction of the Improvements, will be deposited in a separate construction fund (the
“Construction Fund”) to be used solely to defray expenses of the Improvements and the payment
of principal of and interest on the Bonds prior to the completion and payment of all costs of the
Improvements. Any balance remaining in the Construction Fund after completion of the
Improvements may be used to pay the cost in whole or in partof any other improvement instituted
under the Act under the direction of the City Council. When the Improvements are completed and
the cost thereof paid, the Construction Fund is to be closed and subsequent collections of
Assessments for the Improvementsand any Taxes are to be deposited in the Debt Service Fund.
May 23, 2022
City Council Meeting Minutes
13
Council Packet Page Number 14 of 373
E2
4.03.City Covenants. It is hereby determined that the Improvements will directly and
indirectly benefit abutting property, and the City hereby covenants with the holders from time to
time of the Bonds as follows:
(a)It is hereby determined that the Improvements will directly and indirectly
benefit abutting property and other identified property, and thatat least twenty percent (20%)
of the cost of the assessable Improvements described herein will be specially assessed
against benefited properties. The City has caused or will cause the Assessments for the
Improvements to be promptly levied so that the first installment will be collectible not later
than 2023 and will take all steps necessary to assure prompt collection, and the levy of
the Assessments is hereby authorized. The City Council will cause to be taken with due
diligence all further actions that are required for the construction of each Improvement
financed wholly or partly from the proceeds of the Bonds, and will take all further actions
necessary for the final and valid levy of the Assessments and the appropriation of any
other funds needed to pay the Bonds and interest thereon when due.
(b)In the event of any current or anticipated deficiency in Assessments and
Taxes, the City Council will levy additional ad valorem taxes in the amount of the current
or anticipated deficiency.
(c) The City will keep complete and accurate books and records showing
receipts and disbursements in connection with the Improvements, Assessments and
Taxes levied therefor and other funds appropriated for their payment, collections thereof
and disbursements therefrom, money on hand, and the balance of unpaid Assessments.
(d)The City will cause its books and records to be audited at least annually
and will furnish copies of such audit reports to any interested person upon request.
4.04.Pledge of Tax Levy. For the purpose of paying a portion of the principal of and
interest on the Bonds, there is levied a direct annual irrepealable ad valorem tax upon all of the
taxable property in the City, which will be spread upon the tax rolls and collected with and as part
of other general taxes of the City. The Taxes will be credited to the Debt Service Fund above
provided and will be in the years and amounts as attached hereto as EXHIBIT C.
4.05.General Obligation Pledge. For the prompt and full payment of principal of and
interest on the Bonds, as the same respectively become due, the full faith, credit, and taxing
powers of the City are irrevocably pledged. If a payment of principal of or interest on the Bonds
becomes due when there is not sufficient money in the Debt Service Fund to pay the same, the
City Manager is directed to pay such principalor interest from the general fund of the City, and
the general fund will be reimbursed for those advances with or without interest from the Debt
Service Fund when a sufficient balance is available therein.
4.06.Certification to County Auditoras to Debt Service Fund Amount. It is hereby
determined that the estimated collections of Assessments and the foregoing Taxes will produce
at least five percent (5%) in excess of the amount needed to meet when due the principal and
interest payments on the Bonds. The tax levy herein provided for the Bonds is irrepealable until
all of the Bonds are paid, provided that at the time the City makes its annual tax levies the Finance
Director may certify to the Director of Property Records and Revenueof Ramsey County,
Minnesota (the “County Auditor”) the amount available in the Debt Service Fund to pay principal
May 23, 2022
City Council Meeting Minutes
14
Council Packet Page Number 15 of 373
E2
and interest due during the ensuing year, and the County Auditor will thereupon reduce the levy
collectible during such year by the amount so certified.
ertificate of County Auditoras to Registration. The City Manager is authorized
4.07.C
and directed to file a certified copy of this resolution with the County Auditor and to obtain the
certificate required by Section 475.63 of the Act.
ayment ofCosts of Issuance. The City authorizes the Purchaser to deposit the
4.08.P
amount of Bond proceeds allocable to the payment of issuance expenses being paid on the
closing date in accordance with the closing memorandum prepared by City’s municipal adviser,
Ehlers & Associates, Inc. for further distribution by Ehlers & Associates, Inc.
Section 5.Authentication of Transcript.
5.01.City Proceedings and Records. The officers of the City are authorized and directed
to prepare and furnish to the Purchaser and tothe attorneys approving the Bonds, certified copies
of proceedings and records of the City relating to the Bonds and to the financial condition and
affairs of the City, and such other certificates, affidavits and transcripts as may be required to
show thefacts within their knowledge or as shown by the books and records in their custody and
under their control, relating to the validity and marketability of the Bonds, and such instruments,
including any heretofore furnished, may be deemed representations ofthe City as to the facts
stated therein.
5.02.Certification as to Final Official Statement. The Mayor and the City Manager are
authorized and directed to certify that they have examined the Final Official Statement prepared
and circulated in connection with the issuance and sale of the Bonds and that to the best of their
knowledge and belief the Final Official Statement is a complete and accurate representation of
the facts and representations made therein as of the date of the Final Official Statement.
5.03.Other Certificates. The Mayor, the City Manager, and the Finance Director are
hereby authorized and directed to furnish to the Purchaser at the closing such certificates as are
required as a condition of sale. Unless litigation shall have been commenced and be pending
questioning the Bonds or the organization of the City or incumbency of its officers, at the closing
the Mayor and the City Manager shall also execute and deliver to the Purchaser a suitable
certificate as to absence of material litigation, and the Finance Director shall also execute and
deliver a certificate as to payment for and delivery of the Bonds.
5.lectronic Signatures. The electronic signature of the Mayor, City Manager, and
04.E
Finance Director, to this resolution or to any certificate authorized to be executed hereunder shall
be as valid as an original signature of such party and shall be effective to bind the City thereto.
For purposes hereof, (i)“electronic signature” means a manually signed original signature that is
then transmitted by electronic means; and (ii)“transmitted by electronic means” means sent in
the form of a facsimile or sent via the internet as a portable document format (“pdf”) or other
replicating image attached to an electronic mail or internet message.
May 23, 2022
City Council Meeting Minutes
15
Council Packet Page Number 16 of 373
E2
Section 6.Tax Covenants.
6.01.Tax-Exempt Bonds. The City covenants and agrees with the holders from time to
time of the Bonds that it will not take or permit to be taken by any of its officers, employees or
agents any action which would cause the interest on the Bonds to become subject to taxation
under the Internal Revenue Code of 1986, as amended (the “Code”), and the Treasury
Regulations promulgated thereunder, in effect at the time of such actions, and that it will take or
cause its officers, employees or agents to take, all affirmative action within its power that may be
necessary to ensure that such interest will not become subject to taxation under the Code and
applicable Treasury Regulations, as presently existing or as hereafter amendedand made
applicable to the Bonds.
6.02.No Rebate.For purposes of qualifying for the small issuer exception to the federal
arbitrage rebate requirements, the City hereby finds, determines, and declares that the aggregate
face amount of all tax-exemptbonds (other than private activity bonds) issued by the City (and all
subordinate entities of the City) during the calendar year in which the Bonds are issued and
outstanding at one time is not reasonably expected to exceed $5,000,000, all within the meaning of
Section 148(f)(4)(D) of the Code.
6.03.Not Private Activity Bonds. The City further covenants not to use the proceeds of
the Bonds or the Improvements financed by the Bonds or to cause or permit them or any of them
to be used, in such a manner as to cause the Bonds to be “private activity bonds” within the
meaning of Sections 103 and 141 through 150 of the Code.
ualified Tax-Exempt Obligations. In order to qualify the Bonds as “qualified
6.04.Q
tax-exempt obligations” within the meaning of Section 265(b)(3) of the Code, the City makes the
following factual statements and representations:
(a)the Bonds are not “private activity bonds” as defined in Section 141 of the
Code;
(b)the City hereby designates the Bonds as “qualified tax-exempt obligations”
for purposes of Section 265(b)(3) of the Code;
(c) the reasonably anticipated amount of tax-exempt obligations (other than
any private activity bonds that are not qualified 501(c)(3) bonds) which will be issued by
the City (and all subordinate entities of the City) during calendar year 2022 will not exceed
$10,000,000; and
(d)not more than $10,000,000 of obligations issued by the City during
calendar year 2022 have been designated for purposes of Section 265(b)(3) of the Code.
6.05.Procedural Requirements. The City will use its best efforts to comply with any
federal procedural requirements which may apply in order to effectuate the designations made by
this section.
6.06.Reimbursement. The City has or may have incurred certain expenditures with
respect to the Improvements that were financed temporarily from other sources but are expected to
be reimbursed with proceeds of the Bonds. The City hereby declares its intent to reimburse certain
costs of the Improvements from proceeds of the Bonds (the “Declaration”). This Declaration is
May 23, 2022
City Council Meeting Minutes
16
Council Packet Page Number 17 of 373
E2
intended to constitute a declaration of official intent for purposes of the Section1.150-2 of the
Treasury Regulations promulgated under the Code.
ntry System; Limited Obligation of City.
Section 7.Book-E
7.01.DTC. The Bonds will be initially issued in the form of a separate single typewritten
or printed fully registered Bond for each of the maturities of the Bonds as described in Section
1.04 hereof. Upon initial issuance, the ownership of each Bond will be registered in the
registration books kept by the Registrar in the name of Cede & Co., as nominee for The Depository
Trust Company, New York, New York, and its successors and assigns (“DTC”). Except as
provided in this section, all of the outstanding Bonds will be registered in the registration books
kept by the Registrar in the name of Cede & Co., as nominee of DTC.
7.articipants. With respect to Bonds registered in the registration books kept by the
02.P
Registrar in the name of Cede & Co., as nominee of DTC, the City, the Registrar and the Paying
Agent will have no responsibility or obligation to any broker dealers, banks and other financial
institutions from time to time for which DTC holds Bonds as securities depository (the
“Participants”) or to any other person on behalf of which a Participant holds an interest in the
Bonds, including but not limited to any responsibility or obligation with respect to (i) the accuracy
of the records of DTC, Cede & Co. or any Participant with respect to any ownership interest in the
Bonds, (ii) the delivery to any Participant or any other person (other than a registered owner of
Bonds, as shown by the registration books kept by the Registrar) of any notice with respect to the
Bonds, including any notice of redemption, or (iii) the payment to any Participant or any other
person, other than a registered owner of Bonds, of any amount with respect to principal of,
premium, if any, or interest on the Bonds. The City, the Registrar and the Paying Agent may treat
and consider the person in whose name each Bond is registered in the registration books kept by
the Registrar as the holder and absolute owner of such Bond for the purpose of payment of
principal, premium and interest with respect to such Bond, for the purpose of registering transfers
with respect to such Bonds, and for all other purposes. The Paying Agent will pay all principal of,
premium, if any, and interest on the Bonds only to or on the order of the respective registered
owners, as shown in the registration books kept by the Registrar, and all such payments will be
valid and effectual to fully satisfy and discharge the City’s obligations with respect to payment of
principal of, premium, if any, or interest on the Bonds to the extent of the sum or sums so paid.
No person other than a registered owner of Bonds, as shown in the registration books kept by the
Registrar, will receive a certificated Bond evidencing the obligation of this resolution. Upon
delivery by DTC to the City Manager of a written notice to the effect that DTC has determined to
substitute a new nominee in place of Cede & Co., the words “Cede & Co.” will refer to such new
nominee of DTC; and upon receipt of such a notice, the City Manager will promptly deliver a copy
of the same to the Registrar and Paying Agent.
7.epresentation Letter. The City has heretofore executed and delivered to DTC a
03.R
Blanket Issuer Letter of Representations (the “Representation Letter”) which shall govern
payment of principal of, premium, if any, and interest on the Bonds and notices with respect to
the Bonds. Any Paying Agent or Registrar subsequently appointed by the City with respect to the
Bonds will agree to take all action necessary for all representations of the City in the
Representation Letter with respect to the Registrar and Paying Agent, respectively, to be complied
with at all times.
ransfers Outside Book-Entry System. In the event the City, by resolution of the
7.04.T
City Council, determines that it is in the best interests of the persons having beneficial interests
in the Bonds that they be able to obtain Bond certificates, the City will notify DTC, whereupon
May 23, 2022
City Council Meeting Minutes
17
Council Packet Page Number 18 of 373
E2
DTC will notify the Participants, of the availability through DTC of Bond certificates. In such event
the City will issue, transfer and exchange Bond certificates as requested by DTC and any other
registered owners in accordance with the provisions of this resolution. DTC may determine to
discontinue providing its services with respect to the Bonds at any time by giving notice to the
City and discharging its responsibilities with respect thereto under applicable law. In such event,
if no successor securities depository is appointed, the City will issue and the Registrar will
authenticate Bond certificates in accordance with thisresolution and the provisions hereof will
apply to the transfer, exchange and method of payment thereof.
7.05.Payments to Cede & Co. Notwithstanding any other provision of this resolution to
the contrary, so long as a Bond is registered in the name ofCede & Co., as nominee of DTC,
payments with respect to principal of, premium, if any, and interest on the Bond and notices with
respect to the Bond will be made and given, respectively in the manner provided in DTC’s
Operational Arrangements, as set forth in the Representation Letter.
Section 8.Continuing Disclosure.
8.01.Execution of Continuing Disclosure Certificate. “Continuing Disclosure Certificate”
means that certain Continuing Disclosure Certificate executed by the Mayor and the City Manager
and dated the date of issuance and delivery of the Bonds, as originally executed and as it may
be amended from time to time in accordance with the terms thereof.
8.02.City Compliance with Provisions of Continuing Disclosure Certificate. The City
herebycovenants and agrees that it will comply with and carry out all of the provisions of the
Continuing Disclosure Certificate. Notwithstanding any other provision of this resolution, failure
of the City to comply with the Continuing Disclosure Certificate is not to be considered an event
of default with respect to the Bonds; however, any Bondholder may take such actions as may be
necessary and appropriate, including seeking mandate or specific performance by court order, to
cause the City to comply with its obligations under this Section.
Section 9.Dsance. When all Bonds and all interest thereon have been discharged as
efea
provided in this section, all pledges, covenants and other rights granted by this resolution to the
holders of the Bonds will cease, except that the pledge of the full faith and credit of the City for the
prompt and full payment of the principal of and interest on the Bonds will remain in full force and
effect. The City may discharge all Bonds which are due on any date bydepositing with the Registrar
on or before that date a sum sufficient for the payment thereof in full. If any Bond should not be paid
when due, it may nevertheless be discharged by depositing with the Registrar a sum sufficient for
the payment thereof infull with interest accrued to the date of such deposit.
(The remainder of this page is intentionally left blank.)
May 23, 2022
City Council Meeting Minutes
18
Council Packet Page Number 19 of 373
E2
EXHIBIT A
PROPOSALS
May 23, 2022
City Council Meeting Minutes
19
Council Packet Page Number 20 of 373
E2
May 23, 2022
City Council Meeting Minutes
20
Council Packet Page Number 21 of 373
E2
EXHIBIT B
FORM OF BOND
No. R-_____ $________
UNITED STATES OF AMERICA
STATE OF MINNESOTA
COUNTY OF RAMSEY
CITY OF MAPLEWOOD
GENERAL OBLIGATION IMPROVEMENT BOND
SERIES 2022A
Date of
Interest RateMaturity DateOriginal IssueCUSIP
______, 20__June 15, 2022
Registered Owner: Cede & Co.
The City of Maplewood, Minnesota, a duly organized and existing municipal corporation in
Ramsey County, Minnesota (the “City”), acknowledges itself to be indebted and for value received hereby
promises to pay to the Registered Owner specified above or registered assigns, the principal sum of
$__________ on the maturity date specified above, with interest thereon from the date hereof at the annual
rate specified above (calculated on the basis of a 360 day year of twelve 30 day months), payable February 1
and August 1 in each year, commencing February 1, 2023, to the person in whose name this Bond is
registered at the close of business on the fifteenth day (whether or not a business day) of the immediately
preceding month. The interest hereon and, upon presentation and surrender hereof, the principal hereof are
payable in lawful money of the United States of America by check or draft by Bond Trust Services
Corporation, Roseville, Minnesota, as Bond Registrar, Paying Agent, Transfer Agent and Authenticating
Agent, or its designated successor under the Resolution described herein. For the prompt and full payment
of such principal and interest as the same respectively become due, the full faith and credit and taxing
powers of the City have been and are hereby irrevocably pledged.
The City may elect on February1,2031, and on any day thereafter to prepay the Bonds due on or after
February 1, 2032. Redemption may be in whole or in part and if in part, at the option of the City and in such
manner as the City will determine. If less than all Bonds of a maturity are called for redemption, the City will
notify The Depository Trust Company (“DTC”) of the particular amount of such maturity to be prepaid. DTC
will determine by lot the amount of each participant’s interest in such maturity to be redeemed and each
participant will then select by lot the beneficial ownership interests in such maturity to be redeemed.
Prepayments will be at a price of par plus accrued interest.
The Bonds maturing on February 1, 2034, February 1, 2036, and February 1, 2038 shall hereinafter be
referred to as the “Term Bonds.” The principal amountof the Term Bonds subject to mandatory sinking fund
redemption on any date may be reduced through earlier optional redemptions, with any partial redemptions of
the Term Bonds credited against future mandatory sinking fund redemptions of such Term Bond in such order
May 23, 2022
City Council Meeting Minutes
22
Council Packet Page Number 22 of 373
E2
as the City shall determine. The Term Bonds aresubject to mandatory sinking fund redemption and shall be
redeemed in part at par plus accrued interest on February 1of the following years and in the principal amounts
as follows:
Sinking Fund Installment DatePrincipal Amount
February 1, 2034 Bond
2033$205,000
2034*215,000
____________________
* Maturity
February 1, 2036 Term Bond
2035$225,000
2036*235,000
____________________
* Maturity
February 1, 2038 Term Bond
2037$240,000
2038*250,000
____________________
* Maturity
This Bond is one of an issue in the original aggregate principal amount of $2,925,000, all of like
original issue date and tenor, except as to number, maturity date, redemption privilege, and interest rate, all
issued pursuant to a resolution adopted by the City Council on May 23, 2022 (the “Resolution”), for the
purpose of providing money to defray the expenses incurred and to be incurred in making certain assessable
local improvements, pursuant to and in full conformity with the Constitution and laws of the State of
Minnesota, including Minnesota Statutes, Chapters 429 and 475, as amended, and the principal hereof and
interest hereon are payable in part from special assessments against property specially benefited by local
improvements and in part from ad valorem taxes for the City’s share of the cost of the improvements, as
set forth in the Resolution to which reference is made for a full statement of rights and powers thereby
conferred. The full faith and credit of the City are irrevocably pledged for payment of this Bond and the
City Council has obligated itself to levy additional ad valorem taxes on all taxable property in the City in
the event of any deficiency in special assessments and taxes pledged, which additional taxes may be levied
without limitation as to rate or amount. The Bonds of this series are issued only as fully registered Bonds
in denominations of $5,000 or any integral multiple thereof of single maturities.
The City Council has designated the issue of Bonds of which this Bond forms a part as “qualified
tax-exempt obligations” within the meaning of Section 265(b)(3) of the Internal Revenue Code of 1986, as
amended (the “Code”) relating to disallowance of interest expense for financial institutions and within the
$10 million limit allowed by the Code for the calendar year of issue.
As provided in the Resolution and subject to certain limitations set forth therein, this Bond is
transferable upon the books of the City at the principal office of the Bond Registrar, by the registered owner
hereof in person or by the owner’s attorney duly authorized in writing, upon surrender hereof together with
a written instrument of transfer satisfactory to the Bond Registrar, duly executed by the registered owner
or the owner’s attorney; and may also be surrendered in exchange for Bonds of other authorized
denominations. Upon such transfer or exchange the City will cause a new Bond or Bonds to be issued in
the name of the transferee or registered owner, of the same aggregate principal amount, bearing interest at
May 23, 2022
City Council Meeting Minutes
23
Council Packet Page Number 23 of 373
E2
the same rate and maturing on the same date, subject to reimbursement for any tax, fee or governmental
charge required to be paid with respect to such transfer or exchange.
The City and the Bond Registrar may deem and treat the person in whose name this Bond is
registered as the absolute owner hereof, whether this Bond is overdue or not, for the purpose of receiving
payment and for all other purposes, and neither the City nor the Bond Registrar will be affected by any
notice to the contrary.
IT IS HEREBY CERTIFIED, RECITED, COVENANTED AND AGREED that all acts, conditions
and things required by the Constitution and laws of the State of Minnesota, to be done, to exist, to happen
and to be performed preliminary to and in the issuance of this Bond in order to make it a valid and binding
general obligation of the City in accordance with its terms, have been done, do exist, have happened and
have been performed as so required, and that the issuance of this Bond does not cause the indebtedness of
the City to exceed any constitutional orstatutory limitation of indebtedness.
This Bondis not valid or obligatory for any purpose or entitled to any security or benefit under the
Resolution until the Certificate of Authentication hereon has been executed by the Bond Registrar by
manual signature of one of its authorized representatives.
IN WITNESS WHEREOF, the City of Maplewood, Ramsey County, Minnesota, by its City
Council, has caused this Bond to be executed on its behalf by the facsimile or manual signatures of the
Mayor and City Manager and has caused this Bond to be dated as of the date set forth below.
Dated: June __, 2022
CITY OF MAPLEWOOD, MINNESOTA
(Facsimile) (Facsimile)
Mayor City Manager
_________________________________
CERTIFICATE OF AUTHENTICATION
This is one of the Bonds delivered pursuant to the Resolution mentioned within.
BOND TRUST SERVICES CORPORATION
By
Authorized Representative
_________________________________
ABBREVIATIONS
The following abbreviations, when used in the inscription on the face of this Bond, will be
construed as though they were written out in full according to applicable laws or regulations:
May 23, 2022
City Council Meeting Minutes
24
Council Packet Page Number 24 of 373
E2
TEN COM --as tenants in commonUNIF GIFT MIN ACT
_________ Custodian _________
(Cust)(Minor)
TEN ENT --as tenants by entiretiesunder Uniform Gifts or Transfers to Minors
Act, State of _______________
JT TEN --as joint tenants with right of
survivorship and not as tenants in common
Additional abbreviations may also be used though not in the above list.
________________________________________
ASSIGNMENT
For value received, the undersigned hereby sells, assigns and transfers unto
________________________________________ the within Bond and all rights thereunder, and does
hereby irrevocably constitute and appoint _________________________ attorney to transfer the said Bond
on the books kept for registration of the within Bond, with full power of substitution in the premises.
Dated:
Notice: The assignor’s signature to this assignment must correspond with the name as it
appears upon the face of the within Bond in every particular, without alteration or
any change whatever.
Signature Guaranteed:
NOTICE: Signature(s) must be guaranteed by a financial institution that is a member of the Securities
Transfer Agent Medallion Program (“STAMP”), the Stock Exchange Medallion Program (“SEMP”), the
New York Stock Exchange, Inc. Medallion Signatures Program (“MSP”) or other such “signature guarantee
program” as may be determined by the Registrar in addition to, or in substitution for, STAMP, SEMP or
MSP, all in accordance with the Securities Exchange Act of 1934, as amended.
The Bond Registrar will not effect transfer of this Bond unless the information concerning the
assignee requested below is provided.
Name and Address:
(Include information for all joint owners if this Bond is
held by joint account.)
May 23, 2022
City Council Meeting Minutes
25
Council Packet Page Number 25 of 373
E2
Please insert social security or other identifying
number of assignee
_________________________________
PROVISIONS AS TO REGISTRATION
The ownership of the principal of and interest on the within Bond has been registered on the books
of the Registrar in the name of the person last noted below.
Signature of
Date ofRegistrationRegistered OwnerOfficer of Registrar
Cede & Co.
Federal ID #13-2555119
(The remainder of this page is intentionally left blank.)
May 23, 2022
City Council Meeting Minutes
26
Council Packet Page Number 26 of 373
E2
EXHIBIT C
TAX LEVY SCHEDULE
May 23, 2022
City Council Meeting Minutes
27
Council Packet Page Number 27 of 373
E2
Seconded by CouncilmemberCaveAyes – All
The motion passed.
J.NEW BUSINESS
1.Rental Licensing and Excessive Calls for Service
a.Ordinance Amending Maplewood City Code Pertaining to Licensing of Rental
Dwellings and Repeat Nuisance Service Calls
b.Resolution Authorizing Publication of Ordinance by Title and Summary (4
votes)
Community Development Thomson gave the staff report.
CouncilmemberJuenemannmoved to adopt the Ordinance Amending Maplewood City Code
Pertaining to Licensing of Rental Dwellings and Repeat NuisanceService Calls.
Ordinance1030
AN ORDINANCE AMENDING CHAPTER 12 AND CHAPTER 24 OF THEMAPLEWOOD
CITY CODE PERTAINING TO LICENSING OFRENTAL DWELLINGS AND
REPEAT NUISANCE SERVICE CALLS
THE CITY COUNCIL OF THE CITY OF MAPLEWOOD, MINNESOTA ORDAINS AS
FOLLOWS:
Section 1.Section 12-600 of the Maplewood City Code is hereby amended as follows:
Sec. 12-600.Purpose.
It is the purpose of this chapter to protect the public health, safety and welfare of the
city by adopting a rental dwelling licensing, inspection, and maintenance program that corrects
substandard conditions, maintains standards for existing and newly constructed rental
dwellings, protects the safety of residents and the community and ensures neighborhood
stability in the city. The operation of rental properties is a business enterprise that includes
certain responsibilities. Rental dwelling owners and managers are responsible to take such
reasonable steps as are necessary to ensure that the residents who occupy such rental units,
as well as neighboring properties, may pursue the quiet enjoyment of the normal activities of
life in surroundings that are safe, secure, sanitary, free from noise, nuisances and
annoyances, and free from unreasonable fears about safety of persons and property.
Section 2.Section 12-608 of the Maplewood City Code is hereby amended as follows:
Sec. 12-608.Tenant background checks and roster.
As a condition of the license, the licensee must, as a continuing obligation, conduct a
criminal background check on all prospective tenants and maintain a current roster of tenants
and other persons who have a lawful right to occupy the rental dwelling. The licensee must
designate the name of the person or persons who will have possession of the roster and must
promptly notify the city manager of any change in the identity, address or telephone numbers
of the designee. The roster must be available for inspection by city officials upon request. If a
person under investigation by the city claims a lawful right to occupy a rental dwelling or be
May 23, 2022
City Council Meeting Minutes
Council Packet Page Number 28 of 373
28
E2
present on the rental property, the city manager may request to inspect the lease for the unit
in which the person claims to reside. Upon such request, the licensee shall provide the lease
for inspectionby the city manager and cooperate in identifying persons with a lawful right to
be present on the rental property.
Section 3. Section 12-614 of the Maplewood City Code is hereby amended as follows:
Sec. 12-614.Maintenance standards.
(a)It is the responsibility of the licensee to assure that every rental dwelling is
maintained in compliance with all city ordinances and state and federal laws. A
violation of any of the following City Code titles or chapters constitutesa
violation of this chapter and a public nuisance and may be abated under the
provisions of the Nuisances chapter (18-26) or Administrative Offenses chapter
(section 1-17) of City Code:
(1)Building and Building Regulations Code (chapter 12),
(2)Zoning Code (chapter 44),
(3)Animals Code (chapter 10),
(4)Fire Preventionand Protection Code (chapter 20),
(5)Offenses and Miscellaneous Provisions (chapter 24),
(6)Environment (chapter 18).
(b)Snow and ice removal. Rental dwellings containing four or more dwelling units
must remove snowfalls of one inch or more, or successive snowfalls
accumulating to a depth of one inch or more, from all walkways, sidewalks and
steps within 12 hours of cessation of the snowfall. Rental dwellings containing
four or more dwelling units must remove snowfalls of three inches or more, or
successive snowfalls accumulating to a depth of three inches or more from
parking aisles, parking areas, and drives within 72 hours of cessation of the
snowfall.
(c) Inspections. The building official, fire chief, police chief and their respective
representatives are authorized to make inspections reasonably necessary to
enforce this chapter. All authorized inspectors have the authority to enter any
rental dwelling at all reasonable times. Pursuant to Minn. Stats. § 504B.211, the
licensee is responsible for scheduling the inspection and notifying any existing
tenant of the inspection. The licensee must provide access to the requesting city
official at the date and time of the scheduled inspection. Failure to provide
access for any reason may result in a re-inspection fee, in addition to any other
sanctions imposed for noncompliance.
(d)Access by occupant. Each occupant of a rental dwelling shall give the licensee
or manager or authorized city official access to any part of such rental dwelling
at reasonable times for the purpose of inspection, maintenance, repairs or
alterations as are necessary to comply with the provisions of this chapter.
(e)Solid waste. Rental dwellings must comply with the Solid Waste Management
Ordinance (chapter 30) for trash and recycling collection.
Section 4.Section 12-615 of the Maplewood City Code is hereby amended as follows:
May 23, 2022
City Council Meeting Minutes
Council Packet Page Number 29 of 373
29
E2
Sec. 12-615.License denial, suspension, or revocation.
(a)Grounds for denial, suspension or revocation.The city manager may deny or
not renew a license and the city council may revoke or suspend a license for
any of the following reasons that shall also constitute a violation of this chapter:
(1)The property does not conform to City Code;
(2)The property does not comply with a health, building, maintenance, or
other provisions of the City Code or state law;
(3)The licensee has failed to pay the license fee, inspection fees, or a fine
that has been imposed;
(4)The licensee has made fraudulent statements, misrepresentations, or
false statements in the application or investigation or in any information
required by this chapter;
(5)The licensee has been convicted of a background check crime as defined
in Minn. Stats. § 299C.67, subd. 2, as may be amended from time to time,
or any crime related to the licensed business, and failure to show, by
competent evidence, rehabilitation and present fitness to perform the
duties of the business;
(6)Operating or allowing the rental property to be used in such a manner as
to constitute a breach of the peace, a menace to the health, safety, and
welfare ofresidents or the public, or a disturbance of the peace, comfort
or safety of the residents or the public, upon recommendation of the chief
of police;
(7)Actions unauthorized or beyond the scope of the license granted;
(8)The licensee's rental license to operate another rental dwelling in the City
of Maplewood or in another jurisdiction has been denied, revoked, or
suspended within the past year;
(9)Failure to schedule or allow inspections of the licensed premises for the
purpose of ensuring compliance with rental licensing requirements, City
Code requirements, state building codes, or other applicable state or
federal law;
(10)Failure to continuously comply with all conditions required in the approval
of the license;
(11)Real estate taxes or city fees for the property are delinquent;
(12)Violation of any regulation or provision of the City Code applicable to the
activity for which the license has been granted, or any regulation or state
or federal law that may be applicable;
(13)Excessive calls for service as determined by the chief of police under
section 1-15.5, or section 24-148 of the City Code based on the number
and nature of the calls compared to the number of dwelling units on the
property when the licensee has been notified of the calls by the chief of
police and the licensee has failed to supply an appropriate written action
plan for reducing the calls for service, or when the calls for service
exceed an established threshold a second time within 12 months of
completing an action plan for previously exceeding the threshold;
(14)Failure to actively pursue the eviction of tenants who have violated the
provisions of the crime free lease addendum or who have otherwise
created a nuisance in violation of the provisions of the written lease;
(15)Failure of the licensee to provide a copy of the lease or otherwise
May 23, 2022
City Council Meeting Minutes
Council Packet Page Number 30 of 373
30
E2
cooperate with the city manager in identifying individuals with a lawful
right to occupy a rental dwelling or to be present on the rental property; or
(16)Other good cause as determined by the city council after conducting a
public hearing.
(b)The city council may revoke a license or suspend a license for a set period of
time or until violations of City Code, or state or federal law are corrected and, in
addition, impose a civil penalty for each violation or impose a combination of
these sanctions.
(c) Temporary suspension.The city council may temporarily suspend a license
pending a hearing on the suspension or revocation when, in its judgment, the
public health, safety, and welfare is endangered by the continuance of the
licensed activity.
(d)Notice.Before the suspension or revocation of the rental license, the city must
provide written notice informing the licensee of the right to a hearing. The notice
must provide at least 20 calendar days notice of the time and place of the
hearing and must state the grounds for the proposed suspension or revocation
of the license. The notice may be served upon the licensee personally, by
leaving the notice at the licensed premises with the designated manager, or by
certified mail to the address listed on the license application.
(e)Hearing.A hearing will be conducted before the city council at a public meeting.
The licensee shall have the right to be represented by counsel, the right to
respond to the charged violations, and the right to present evidence through
witnesses. The rules of evidence do not apply to the hearing and the city council
may rely on all evidence it determines to be reasonably credible. The
determination to suspend or revoke the license shall be made upon a
preponderance of the evidence. It is not necessary that criminal charges be
brought in order to support a suspension or revocation of a license violation nor
does the dismissal or acquittal of such a criminal charge operate as a bar to
suspension or revocation.
(f)Final decision.Following the hearing, the council may revoke or suspend the
license for all or any part of the licensed premises, may stay the revocation or
suspension upon such terms and conditions as it deems reasonable and
necessary to accomplish the purposes of this chapter, or grant or continue the
license. If the council suspends or revokes the rental license, the council may
also order that any rent payable during the suspension or revocation period be
paid into an escrow account to be maintained by the city. The city may use the
escrowed funds to pay for the cost of abating violations at the property. Funds
that remain in the escrow account after paying for abatement items shall be
returned to the licensee upon the licensee receiving a valid rental license or
upon the sale of the rental to an unrelated purchaser and after the rental
dwelling has beenbrought into full compliance with City Code. The decision by
the city council following a hearing is final. Upon a decision to suspend a
license, no new application from the current licensee for the same rental
dwelling will be accepted for a period of time specified in the council's decision,
not exceeding one year. A decision to revoke a license will result in no new
application being accepted from the same licensee for a minimum of one year.
(g)Appeal of decision to deny or not renew license.If the city manager denies or
does not renew a license, the licensee shall be notified in writing, specifying the
reasons for denying or not renewing the license. If the licensee corrects the
conditions leading to the denial or non-renewal within seven days, the city
manager shall issue the license. A licensee whose license has been denied or
May 23, 2022
City Council Meeting Minutes
Council Packet Page Number 31 of 373
31
E2
not renewed by the city manager may appeal the decision by filing with the city
manager a written notice of appeal within seven days of receiving notice of the
city manager's decision. The hearing will be conducted pursuant to section 12-
615(e).
(h)Notification to tenants.Upon denial, suspension, revocation or other
enforcement action of a license, the city will notify all affected tenants of the
action against the license. If the license is revoked or suspended the licensee
may not let, rent or allow to be occupied any vacant dwelling units, or dwelling
units that become vacant during the revocation or suspension period.
Section 5.Section 24-147 of the Maplewood City Code is hereby amended as follows:
Sec. 24-147.Scope and application.
This section applies to the owner of any private property which is the subject or
location of repeat nuisance service calls by city officials, including locations in which persons
under investigation for criminal activity reside or seek refuge. This section applies to any
repeat nuisance service calls made by a city peace officer, part-time peace officer, community
service officer, animal control, or other designated city official.
Section 6. Effective Date. This Ordinance shall be effective following its adoption and
publication.
Seconded by CouncilmemberKnutsonAyes – All
The motion passed.
CouncilmemberJuenemannmoved to adopt the Resolution Authorizing Publication of the
Ordinance by Title and Summary. (Requires 4 votes).
Resolution 22-05-2091
RESOLUTION AUTHORIZING PUBLICATION OFORDINANCE
NO.1030 BY TITLE AND SUMMARY
WHEREAS, the city council of the city of Maplewood has adopted Ordinance No.1030, an
ordinance amending Chapter 12 and Chapter 24 of the Maplewood city code pertaining to licensing
of rental dwellings and repeat nuisance service calls; and
WHEREAS, MinnesotaStatutes, §412.191, subd. 4, allows publication by title and
summary in the case of lengthy ordinances or those containing charts or maps; and
WHEREAS, the ordinance is several pages in length; and
WHEREAS, the City Council believes that the following summary would clearly inform the
public of the intent and effect of the ordinance.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Maplewood that
the City Clerk shall cause the following summary of Ordinance No.1030to be published in the
official newspaper in lieu of the entire ordinance:
Public Notice
May 23, 2022
City Council Meeting Minutes
Council Packet Page Number 32 of 373
32
E2
The MaplewoodCity Council has adopted Ordinance No.1030which amends Chapter
12 and Chapter 24 of the Maplewood City Code pertaining to licensing of rental dwellings and
repeat nuisance service calls. The ordinance: (1) expands the purpose statement to explicitly
include protecting the safety of residents and the community; (2) requires property owners and
managers to cooperate with the city to identify persons that have a lawful right to reside and
be present on the rental property; (3) corrects the city code citation for excessive calls for
service to reference public safety calls for service; (4) expands the grounds for denial,
suspension or revocation of a license to include the failure of the licensee to provide a copyof
a tenant’s lease, if requested by the city, or failure to cooperate with the city in identifying
individuals with a lawful right to occupy a rental dwelling or be present on the rental property;
and (5) expands the scope and application of the excessive calls for service ordinance to
locations in which persons under investigation for criminal activity reside or seek refuge. The
ordinance is effective upon adoption and publication.
Seconded by CouncilmemberKnutsonAyes – All
The motion passed.
2.PublicWorks Mutual Aid Agreements
a.Resolution Authorizing The Public Works Mutual Aid Pact
b.Resolution Authorizing The Public Works Equipment Loan Agreement
Public Works Director Love gave the staff report.
CouncilmemberJuenemannmoved to approve the resolution authorizing the Public Works
Mutual Aid Pact and further authorize the Mayor and City Manager to sign the attached Public
Works Mutual Aid Pact.
Resolution 22-05-2092
RESOLUTIONAUTHORIZING THE PUBLIC WORKS MUTUAL AID PACT
WHEREAS, this agreement provides a process for units of government to share public
works personnel and equipment with other agencies within the State of Minnesota; and
WHEREAS, the City of Maplewood desires to enter into said agreement which
becomes effective upon the execution of the agreement.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF MAPLEWOOD,
MINNESOTA hereby authorizes the public works mutual aid pact and the City Manager and
Mayor are authorized to sign said agreement.
Seconded by CouncilmemberVillavicencioAyes – All
The motion passed.
CouncilmemberJuenemannmoved to approve the attached resolution authorizing the Public
Works Equipment Loan Agreement and further authorize the Mayor and City Manager to sign
the attached Public Works Equipment Loan Agreement.
Resolution 22-05-2093
May 23, 2022
City Council Meeting Minutes
Council Packet Page Number 33 of 373
33
E2
RESOLUTIONAUTHORIZING THE PUBLIC WORKS EQUIPMENT LOAN AGREEMENT
WHEREAS, this agreement provides a process for units of government to loan public
works equipment with other agencies within the State of Minnesota;and
WHEREAS, the equipment can be loaned in response to emergencies or normal
operational needs; and
WHEREAS, the City of Maplewood has a resolution Authorizing The Public Works
Joint Powers Mutual Aid Agreement; and
WHEREAS, the City of Maplewood desires to enter said agreement.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF MAPLEWOOD,
MINNESOTA hereby authorizes the public works equipment loan agreement and the City
Manager and Mayor are authorized to sign said agreement.
Seconded by CouncilmemberKnutsonAyes – All
The motion passed.
3.Resolution Adopting the Fencing Consortium Joint Powers Agreement
Public Safety Director Bierdeman gave the staff report.
CouncilmemberJuenemann moved to approve the resolution adopting the Fencing
Consortium Joint Powers Agreement.
Resolution 22-05-2094
RESOLUTION ADOPTING THE FENCINGCONSORTIUM
JOINT POWERS AGREEMENT
WHEREAS, the governmental units in the state have experienced an increase in
incidences of civil unrest with violent and destructive actors who pose a threat to the public,
public personnel, buildings, and critical infrastructure; and
WHEREAS, the First Amendment of the United States Constitution protects the
freedom of speech, the press, and the right of the people peaceably to assemble, and to
petition the government for a redress of grievances; and
WHEREAS, recent experience has shown that the use of anti-scale fencing has
greatly de-escalated tension between law enforcement and protesters; and
WHEREAS, by de-escalatingthe tension, the anti-scale fencing helps to reduce the
trauma on the community, improve the safety for all, minimize the impact on neighboring
properties, and reduce the community resources that have to be committed to such events;
and
WHEREAS, governmental units have recognized the need to have ready access to
anti-scalable fencing as a tool for de-escalation and community safety while protecting against
violent and destructive actors; and
May 23, 2022
City Council Meeting Minutes
Council Packet Page Number 34 of 373
34
E2
WHEREAS, the best means for a governmental unit to access such fencing in a timely
and cost-effective manner is to work cooperatively with other governmental units; and
WHEREAS, the Fencing Consortium Joint Powers Agreement (“Fencing JPA”), which
is incorporated herein by reference, establishes a joint board to obtain and make available to
members anti-scalable fencing in response to critical incidences, sets out the powers of the
joint board, requires members to pay their share of the fencing costs and operational costs of
the Fencing Consortium, requires members to provide staffing to assemble and disassemble
the fencing as part of the Public Works Mutual Aid Pact, and otherwise provides for the
operation of the Fencing Consortium as a joint powers entity; and
WHEREAS, the governmental unit is a member of the Public Works Mutual Aid Pact
and is otherwise eligible to adopt the Fencing JPA; and
WHEREAS, it is in the best interests of the community to become a member and
participate in the Fencing Consortium.
NOW, THEREFORE, BE IS RESOLVED, by the governing body as follows:
1.The Fencing JPA is hereby approved and adopted.
2.The City Manager is authorized and directed to make nominations and to cast
votes on persons to be elected to the Fencing Consortium Board of Directors.
3.Staff are authorized and directed to do each of the following:
a.Submit a fully executed copy of this Resolution as directed in the Fencing JPA
to indicate membership in the Fencing Consortium;
b.Designate a primary and secondary point of contact for the Fencing
Consortium for administrative purposes.
c. Coordinate with the other Fencing Consortium members and the Board on the
selection of staff from the public works department to serve on the fencing
deployment team; and
d.To take such other actions as may be needed to carry out the intent of this
Resolution and as may be required under the terms of the Fencing JPA.
Seconded by CouncilmemberCaveAyes – All
The motion passed.
4.Resolution Approving Plans And Specifications And Advertising For Bids For The
Parkway Drive Improvements, City Project 21-09
Public Works Director Love gave the staff report.
CouncilmemberJuenemannmoved to approve the resolution approving plans and
specifications and advertising bids for Parkway Drive Improvements, City Project 21-09.
May 23, 2022
City Council Meeting Minutes
Council Packet Page Number 35 of 373
35
E2
Resolution 22-05-2095
RESOLUTIONAPPROVING PLANS AND SPECIFICATIONS
AND ADVERTISING FOR BIDS
WHEREAS, the plans and specifications for the Parkway Drive Improvements, City
Project 21-09, have been prepared by (or under the direction of) the City Engineer, who has
presented such plans andspecification to the City Council for approval,
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF
MAPLEWOOD, MINNESOTA:
1.Such plans and specifications are hereby approved and ordered placed on file in
the office of the City Engineer.
2.The City Clerk or office of the City Engineer shall prepare and cause to be
inserted into the official paper and Finance and Commerce an advertisement for
bids upon the making of such improvement under such approved plans and
specifications. The advertisement shall be published twice, at least twenty-one
days before the date set for bid opening, shall specify the work to be done, shall
state that bids will be received online only at QuestCDN.comuntil 10:00 A.M. on
the 11th day of July 2022, at which time the bids will be opened and publicly read
at the Office of the City Engineer, City of Maplewood, 1902 County Road B East,
Maplewood, MN 55109. A certified check or bid bond, payable to the City of
Maplewood, Minnesota for five percent of the amount of such bid is required.
3.The City Clerk and City Engineer are hereby authorized and instructed to receive,
open, and read aloud bids received at the time and place herein noted, and to
tabulate the bids received. The City Council will consider the bids, and the award
th
of a contract, at the regular City Council meeting of July 11, 2022.
Seconded by CouncilmemberKnutsonAyes – All
The motion passed.
K.AWARD OF BIDS
None
L.ADJOURNMENT
Mayor Abramsadjourned the meeting at9:11 p.m.
May 23, 2022
City Council Meeting Minutes
Council Packet Page Number 36 of 373
36
F1a
*If a council member files for re-election in 2022 they will not be allowed to write an article for the Maplewood
Living.
Council Packet Page Number 37 of 373
F1a
Council Packet Page Number 38 of 373
CITY COUNCIL STAFF REPORT
Meeting Date June 13, 2022
Melinda Coleman, City Manager
REPORT TO:
REPORT FROM: Ellen Paulseth, Finance Director
PRESENTER: Ellen Paulseth, Finance Director
AGENDA ITEM: 2021 Annual Comprehensive Financial Report
Action Requested: MotionDiscussion Public Hearing
Form of Action: Resolution OrdinanceContract/Agreement Proclamation
Policy Issue:
The City Council will review and consider acceptance of the 2021 Annual Comprehensive Financial
Report. The CityÓs external auditors, BerganKDV, will present the report. The auditors issued an
unmodified opinion on the report, the highest opinion given.
Recommended Action:
Motion to accept the Maplewood 2021 Annual Comprehensive Financial Report.
Fiscal Impact:
Is There a Fiscal Impact? No Yes, the true or estimated cost is N/A
Financing source(s): Adopted Budget Budget Modification New Revenue Source
Use of Reserves Other: N/A
Strategic Plan Relevance:
Community InclusivenessFinancial & Asset MgmtEnvironmental Stewardship
Integrated CommunicationOperational EffectivenessTargeted Redevelopment
Minnesota law requires the City to have an annual external audit. 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 Annual Comprehensive Financial Report (ACFR) of the City is complete for the year-ended
December 31, 2021. The report is the CityÓs official annual report prepared by the Finance
Department. The certified public accounting firm BerganKDV has audited the information contained
in the report. Their unmodified opinion on the fair presentation of the financial statements is
included within the report. The report includes the Independent AuditorÓs Report and the Reports
on Compliance with Government Auditing Standards Uniform Grant Guidance. A Legal Compliance
Report and Communications Letter are included for your review. There were no audit findings.
Council Packet Page Number 39 of 373
Members of the City Council have received a copy of the Annual Comprehensive Financial Report
and supporting documentation. An electronic version will be available on the CityÓs website.
Attachments:
1.BerganKDV PowerPoint
2.BerganKDV Communications Letter
3.BerganKDV Legal Compliance Report
4.Maplewood Annual Comprehensive Financial Report for the Year Ended December 31,
2021
Council Packet Page Number 40 of 373
F3, Attachment 1
t
n
d
e
o
m
o
e
t
2
a
w
t
2
n
0
S
e
o
2
l
l
i
,
t
a
1
i
p
a
3
c
t
r
n
a
n
e
a
e
b
ns
i
m
M
e
e
F
r
c
f
P
e
d
D
o
n
a
y
t
i
t
d
i
u
C
A
Council Packet Page Number 41 of 373
F3, Attachment 1
2
Report
Îno significant deficiencies or
!ǒķźƷƚƩƭ
Independent AuditorÓs Report ÐunmodifiedÑ or ÐcleanÑ opinion. Government Auditing Standards material weaknesses in internal controlSingle Audit Uniform Guidance -no compliance or internal
control findings over major federal program (ARPA) Independent AuditorÓs Report on Minnesota Legal Compliance Îno compliance findings
Independent
Council Packet Page Number 42 of 373
F3, Attachment 1
3
Fund
Revenues
General
Council Packet Page Number 43 of 373
F3, Attachment 1
4
Source
by
Revenues
Actual
Fund
and
Budget
General
Council Packet Page Number 44 of 373
F3, Attachment 1
5
Fund
Revenues
General
Council Packet Page Number 45 of 373
F3, Attachment 1
6
Fund
Expenditures
General
Council Packet Page Number 46 of 373
F3, Attachment 1
7
Function
by
Expenditures
Actual
Fund
and
Budget
General
Council Packet Page Number 47 of 373
F3, Attachment 1
8
Fund
Expenditures
General
Council Packet Page Number 48 of 373
F3, Attachment 1
9
Fund
Operations
General
Council Packet Page Number 49 of 373
F3, Attachment 1
10
Rates
and
Levy,
Capacity,
Tax
Council Packet Page Number 50 of 373
F3, Attachment 1
11
Fund
Service
Operations
Ambulance
Council Packet Page Number 51 of 373
F3, Attachment 1
12
Fund
Utility
Operations
Environmental
Council Packet Page Number 52 of 373
F3, Attachment 1
13
Fund
Project
Operations
Recycling
Council Packet Page Number 53 of 373
F3, Attachment 1
14
Fund
Sewer
Sanitary Operations
Council Packet Page Number 54 of 373
F3, Attachment 1
15
Fund
Utility
Light
Operations
Street
Council Packet Page Number 55 of 373
F3, Attachment 1
16
16
6800
Mayer
563
Questions?Matt952 Matt.Mayer@berganKDV.com
Council Packet Page Number 56 of 373
F3, Attachment 1
17
U
O
.
R
E
Y
H
T
E
G
K
O
T
N
MORE,
A
DO
H
T
\[9{
Council Packet Page Number 57 of 373
F3, Attachment 1
18
Council Packet Page Number 58 of 373
F3, Attachment 1
19
19
ϔƭƷğƩƷŷĻƩĻ
ĬĻƩŭğƓƉķǝ͵ĭƚƒ
ğ
ƚǒƩ
Ͳ
Ʒƚ
ǞğǤ
Ʒğǣ
ŅƚƭƷĻƩĻķ
ķƩźǝĻ
źƭ
ĭƩĻğƷźƓŭ
ĻĭŷƓƚƌƚŭǤ
ƩĻŅƚƩƒ
Ʒ
ğƓķaźķǞĻƭƷ
ƒğƓğŭĻƒĻƓƷ
ǝğƌǒĻƭ
Ʒğǣ
ğƓķ
ŭƩƚǞƷŷĭğƓͶ
ƷŷĻ
ĭƚƓƭǒƌƷźƓŭͲ
hǒƩ
CƩƚƒ
ƦĻƚƦƌĻ
Ǥƚǒ
ǞĻğƌƷŷ
ğƓķ
ĭƌźĻƓƷƭ͵
ǞŷĻƩĻ
ƭƚ
ƦƩƚŅĻƭƭźƚƓğƌ
ŅźƓğƓĭźğƌ
͵
ĬǒƭźƓĻƭƭ
ƚǒƩ
9
w
ķƚ
ƭĻƩǝźĭĻƭ͵
ŅƚƩ
h
ƭƚƒĻƷŷźƓŭ͵
ƦƌğƓƓźƓŭ
ĬĻǤƚƓķ
ĭǒƌƷǒƩĻͳ
a
ƌĻğķźƓŭ
ƷĻĭŷƓƚƌƚŭǤͲ
ĻƒƦƚǞĻƩźƓŭ
Ǟŷƚ
h
ŭƚ
ĬǒƭźƓĻƭƭͲ
ğ
źƭ
5
źƭ
ƒĻğƓƭ
ǞĻ
ĬǒƭźƓĻƭƭ
5
ĻǣƦĻƩźĻƓĭĻ
YƦĻƚƦƌĻ
Ɠ
ĭƚƓƷğŭźƚǒƭ
ƒğƓğŭĻƒĻƓƷ
ğƦğƭƭźƚƓ
ĬǤ
ğ
ŭ
ğĭĭƚǒƓƷźƓŭͲ
Ʃ
ǞƚǞ
Ļ
ƚǒƩ
ķźŅŅĻƩĻƓĭĻ
.
źƓĭƌǒķźƓŭ
ǞźƷŷ
ğƓķƷĻĭŷƓƚƌƚŭǤͲ
ğ
ĭƚƒƦƩĻŷĻƓƭźǝĻ
ğƓķ
ƦƚǞĻƩĻķ
ŅźƩƒ
ƷǒƩƓğƩƚǒƓķ
ğƩĻ
ƒğƉźƓŭ
ƭƚƌǒƷźƚƓƭ
ğƓķ
ķĻƌźǝĻƩźƓŭ
ğƭƭǒƩğƓĭĻ
Ļ
ğƓķķĻĭźƭźƚƓƭͲ
ƭĻƩǝźĭĻƭ
Council Packet Page Number 59 of 373
F3, Attachment 2
City of Maplewood
Communications Letter
December 31, 2021
Council Packet Page Number 60 of 373
F3, Attachment 2
City of Maplewood
Table of Contents
Report on Matters Identified as a Result of
the Audit of the Basic Financial Statements 1
Required Communication 3
Financial Analysis 7
Emerging Issue 20
Council Packet Page Number 61 of 373
F3, Attachment 2
Report on Matters Identified as a Result of
the Audit of the Basic Financial Statements
Honorable Mayor, Members of the City Council,
and Management
City of Maplewood
Maplewood, Minnesota
In planning and performing our audit of the basic financial statements of the governmental 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, 2021, in accordance with auditing
standards generally accepted in the United States of America and the standards to financial audits
contained in Government Auditing Standards, issued by the Comptroller General of the United States,
we considered the City's internal control over financial reporting (internal control) as a basis for
designing audit procedures that are appropriate in the circumstances for the purpose of expressing our
opinions on the financial statements, but not for the purpose of expressing an opinion on the
effectiveness of the City's internal control. Accordingly, we do not express an opinion on the
effectiveness of the City's internal control over financial reporting.
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
have not been identified. In addition, because of inherent limitations in internal control, including the
possibility of management override of controls, misstatements due to error, or 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, or a
combination of deficiencies, in internal control over financial reporting, such that there is a reasonable
possibility that a material misstatement of the City's basic financial statements will not be prevented, or
detected and corrected, on a timely basis. A reasonable possibility exists when the likelihood of an event
occurring is either reasonably possible or probable as defined as follows:
Reasonably possible. The chance of the future event or events occurring is more than remote but
less than likely.
Probable. The future event or events are likely to occur.
We did not identify any deficiencies in internal control that we consider to be material weaknesses.
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.
1
Council Packet Page Number 62 of 373
F3, Attachment 2
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 May 24, 2022, on such statements.
This communication, which is an integral part of our audit, is intended solely for the information and use
of the Members of the City Council, management and others 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
May 24, 2022
2
Council Packet Page Number 63 of 373
F3, Attachment 2
City of Maplewood
Required Communication
We have audited the basic financial statements of the governmental activities, business-type activities,
each major fund, and the aggregate remaining fund information of the City as of and for the year ended
December 31, 2021. Professional standards require that we advise you of the following matters related
to our audit.
Our Responsibility in Relation to the Financial Statement Audit
As communicated in our engagement letter, our responsibility, as described by professional standards, is
to form and express opinions about whether the basic financial statements prepared by management with
your oversight are presented fairly, in all material respects, in accordance with accounting principles
generally accepted in the United States of America. Our audit of the basic financial statements does not
relieve you or management of its respective responsibilities.
Our responsibility, as prescribed by professional standards, is to plan and perform our audit to obtain
reasonable, rather than absolute, assurance about whether the basic financial statements are free of
material misstatement. An audit of the basic financial statements includes consideration of internal
control over financial reporting as a basis for designing audit procedures that are appropriate in the
circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City's internal
control over financial reporting. Accordingly, as part of our audit, we considered the internal control of
the City solely for the purpose of determining our audit procedures and not to provide any assurance
concerning such internal control.
We are also responsible for communicating significant matters related to the audit that are, in our
professional judgement, relevant to your responsibilities in overseeing the financial reporting process.
However, we are not required to design procedures for the purpose of identifying other matters to
communicate to you.
Generally accepted accounting principles provide for certain Required Supplementary Information (RSI)
to supplement the basic financial statements. Our responsibility with respect to the RSI, 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 basic financial statements, as
described by professional standards, is to evaluate the presentation of the supplementary information in
relation to the basic financial statements as a whole and to report on whether the supplementary
information is fairly stated, in all material respects, in relation to the basic financial statements as a
whole.
Our responsibility with respect to the other information in documents containing the audited basic
financial statements and auditor's report does not extend beyond the basic 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.
3
Council Packet Page Number 64 of 373
F3, Attachment 2
City of Maplewood
Required Communication
Our Responsibility in Relation to Government Auditing Standards
As communicated in our engagement letter, part of obtaining reasonable assurance about whether the
basic financial statements are free of material misstatement, we performed tests of the City's 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 basic financial statement amounts.
However, the objective of our tests was not to provide an opinion on compliance with such provisions.
Our Responsibility in Relation to Title 2 U.S. Code of Federal Regulations Part 200, Uniform
Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
(Uniform Guidance)
As communicated in our engagement letter, in accordance with the Uniform Guidance, we examined on
a test basis, evidence about the City's compliance with the types of compliance requirements described
in the U.S. Office of Management and Budget (OMB) Compliance Supplement applicable to each of its
major federal programs for the purpose of expressing an opinion on the City's compliance with those
requirements. While our audit provided a reasonable basis for our opinion, it did not provide a legal
determination on the City's compliance with those requirements.
In planning and performing our audit of compliance, we considered the City's internal control over
compliance with the types of requirements that could have a direct and material effect on each major
federal program to determine the auditing procedures that are appropriate in the circumstances for the
purpose of expressing an opinion on compliance for each major federal program and to test and report
on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose
of expressing an opinion on the effectiveness of internal control over compliance.
Planned Scope and Timing of the Audit
We conducted our audit consistent with the planned scope and timing we previously communicated to
you.
Compliance with All Ethics Requirements Regarding Independence
The engagement team, others in our firm, as appropriate, our firm, and our network firms have complied
with all relevant ethical requirements regarding independence.
Significant Risks Identified
We have identified the following significant risks of material misstatement:
Risk of Improper Revenue Recognition Î Revenue recognition is considered a fraud risk on
substantially all engagements as it is generally the largest line item impacting a City's change in
fund balance or net position.
Risk of Misappropriation of Assets Î Misappropriation of Assets is considered a risk in
substantially all engagements as assets may be misappropriated due to fraud or error.
Risk of Management Override of Controls Î Management override of internal control is
considered a risk in substantially all engagements as management may be incentivized to
produce better results.
4
Council Packet Page Number 65 of 373
F3, Attachment 2
City of Maplewood
Required Communication
Qualitative Aspects of the City's Significant Accounting Practices
Significant Accounting Policies
Management has the responsibility to select and use appropriate accounting policies. A summary of the
significant accounting policies adopted by the City is included in the notes to basic financial statements.
There have been no initial selection of accounting policies and no changes to significant accounting
policies or their application during 2021. No matters have come to our attention that would require us,
under professional standards, to inform you about (1) the methods used to account for significant
unusual transactions and (2) the effect of significant accounting policies in controversial or emerging
areas for which there is a lack of authoritative guidance or consensus.
Significant Accounting Estimates
Accounting estimates are an integral part of the basic financial statements prepared by management and
are based on management's current judgements. Those judgements are normally based on 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 basic financial statements and
because of the possibility that future events affecting them may differ markedly from management's
current judgements. The most sensitive estimates affecting the basic financial statements relate to:
Depreciation Î The City is currently depreciating its capital assets over their estimated useful
lives, as determined by management, using the straight-line method.
Total Other Post Employment Benefits (OPEB) Liability, Deferred Outflows of Resources
Related to OPEB, and Deferred Inflows of Resources Related to OPEB Î These balances are
based on an actuarial study using the estimates of future obligations of the City for post
employment benefits.
Net Pension Liability, Deferred Outflows of Resources Related to Pensions, and Deferred
Inflows of Resources Related to Pensions Î These 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 and determined
that they are reasonable in relation to the basic financial statements taken as a whole and in relation to
the applicable opinion units.
Financial Statement Disclosures
Certain basic financial statement disclosures involve significant judgment and are particularly sensitive
because of their significance to basic financial statement users. The financial statement disclosures are
neutral, consistent, and clear.
Significant Difficulties Encountered during the Audit
We encountered no significant difficulties in dealing with management relating to the performance of
the audit.
5
Council Packet Page Number 66 of 373
F3, Attachment 2
City of Maplewood
Required Communication
Uncorrected and Corrected Misstatements
For the purposes of this communication, professional standards require us to accumulate all known
and likely misstatements identified during the audit, other than those that we believe are trivial, and
communicate them to the appropriate level of management. Further, professional standards require
us to also communicate the effects of uncorrected misstatements related to prior periods on the
relevant classes of transactions, account balances or disclosures, and the basic financial statements
taken as a whole and each applicable opinion unit. Management did not identify and we did not
notify them of any uncorrected financial statement misstatements.
In addition, professional standards require us to communicate to you all material, corrected
misstatements that were brought to the attention of management as a result of our audit procedures.
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 basic financial statements taken as a whole.
Disagreements with Management
For purposes of this letter, professional standards define a disagreement with management as a
matter, whether or not resolved to our satisfaction, concerning a financial accounting, reporting, or
auditing matter, which could be significant to the City's basic financial statements or the auditor's
report. No such disagreements arose during the course of our audit.
Representations Requested from Management
We have requested certain written representations from management, which are included in the
management representation letter.
Management's Consultations with Other Accountants
In some cases, management may decide to consult with other accountants about auditing and
accounting matters. Management has informed us that, and to our knowledge, there were no
consultations with other accountants regarding auditing and accounting matters.
Other Significant Matters, Findings, or Issues
In the normal course of our professional association with the City, we generally discuss a variety of
matters, including the application of accounting principles and auditing standards, significant events or
transactions that occurred during the year, operating and regulatory conditions affecting the City, and
operating plans and strategies that may affect the risks of material misstatement. None of the matters
discussed resulted in a condition to our retention as the City's auditor.
Other Information Included in Annual Reports
Pursuant to professional standards, our responsibility as auditors for other information, whether financial
or nonfinancial, included in the City's annual reports, does not extend beyond the information identified
in the audit report, and we are not required to perform any procedures to corroborate such other
information.
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 information for consistency with management's responses to our inquiries, the basic
financial statements, and other knowledge we obtained during our audit of the basic financial statements.
We did not audit the RSI and do not express an opinion or provide any assurance on the RSI.
6
Council Packet Page Number 67 of 373
F3, Attachment 2
City of Maplewood
Financial Analysis
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 complies with accounting principles generally accepted in the United
States of America, the method of preparing it has not changed from the prior period, and the information
is appropriate and complete in relation to our audit of the financial statements. We compared and
reconciled the supplementary information to the underlying accounting records used to prepare the basic
financial statements or to the basic 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.
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 Fund Revenues
The General Fund revenues for the past five years are depicted in the following graph:
General Fund Revenues
$27,500,000
$25,000,000
$22,500,000
$20,000,000
$17,500,000
$15,000,000
$12,500,000
$10,000,000
$7,500,000
$5,000,000
$2,500,000
$-
20172018201920202021
Miscellaneous
$192,518$368,208$61,673$72,984$49,709
Investment Income
33,68688,333311,788260,862(73,522)
Fines and Forfeits
189,861175,173163,016130,099144,747
Charges for Services
1,307,4001,162,3651,106,7251,339,1521,132,040
Special Assessments
4,271325101464157
Intergovernmental
963,4031,845,9311,456,0571,646,1355,907,352
Licenses and Permits
1,792,1681,395,2281,444,5031,914,0371,955,926
Taxes
14,289,84514,854,78815,980,15917,347,52217,076,991
7
Council Packet Page Number 68 of 373
F3, Attachment 2
City of Maplewood
Financial Analysis
General Fund Revenues (Continued)
General Fund revenues increased $3,482,145, or 15.3% during the year, from $22,711,255 in 2020 to
$26,193,400 in 2021. The largest fluctuation was in Intergovernmental which increased $4,261,217 or
258.9%, due to increased intergovernmental revenue as the City received funds through the American
Rescue Plan Act. Charges for Services decreased $207,112 or 4.3%, due to a decrease in plan check fees
from less projects during 2021. Taxes decreased $270,531 or 1.6%, due to a decrease in General Fund
levy. Investment Income decreased $334,384 or 0.3% from 2020, primarily due to a negative market
value adjustment due to poor market conditions in 2021.
The chart below 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 $27,511,337 were over the budget of
$27,241,774 by $269,563, or 1.0%.
Taxes were under budget $247,339 due to more tax petition adjustments than anticipated.
Intergovernmental revenue was over budget $196,248, due to conservative budgeting on fire and police
aid. Licenses and Permits was over budgeted amounts by $369,926. This was due to the City budgeting
conservatively. Revenues in all other categories were relativity consistent with budgeted amounts.
Over/(Under)
BudgetActualBudgetPercent
Taxes17,324,330$ 17,076,991$ (247,339)$ -1.4%
Licenses and permits1,586,000 1,955,926 369,926 23.3%
Intergovernmental5,711,104 5,907,352 196,248 3.4%
Special assessments - 157 157100.0%
Charges for services 1,067,500 1,132,040 64,5406.0%
Fines and forfeits 160,000 144,747 (15,253)-9.5%
Investment income 50,000 (73,522) (123,522)-247.0%
Miscellaneous 52,840 49,709 (3,131)-5.9%
Transfers and other sources 1,290,000 1,317,937 27,9372.2%
Total revenue and other
financing sources$ 27,241,774$ 27,511,337$ 269,5631.0%
Revenues by category, as a percentage of total revenues, are depicted in the graphs on the following
page. General Fund revenues by source decreased from 2020 to 2021 as a result of increase in
intergovernmental revenue, charges for services, licenses and permits, and intergovernmental revenues
as discussed on the previous page. Overall, taxes accounted for 65.1% and 76.4% of General Fund
revenue in 2021 and 2020, respectively.
8
Council Packet Page Number 69 of 373
F3, Attachment 2
City of Maplewood
Financial Analysis
General Fund Revenues (Continued)
2021 General Fund Revenues
Taxes
65.1%
Miscellaneous
0.2%
Investment Income
-0.3%
Licenses and Permits
7.5%
Fines and Forfeits
0.6%
Intergovernmental
Charges for Services
22.6%
Special Assessments
4.3%
0.0%
2020 General Fund Revenues
Taxes
76.4%
Miscellaneous
0.3%
Investment Income
1.1%
Licenses and Permits
8.4%
Fines and Forfeits
Intergovernmental
0.6%
7.2%
Charges for Services
5.9%
9
Council Packet Page Number 70 of 373
F3, Attachment 2
City of Maplewood
Financial Analysis
General Fund Expenditures
The General Fund expenditures for the past five years are depicted in the following graph.
General Fund Expenditures
$25,000,000
$22,500,000
$20,000,000
$17,500,000
$15,000,000
$12,500,000
$10,000,000
$7,500,000
$5,000,000
$2,500,000
$-
20172018201920202021
Capital Outlay
$2,935$8,015$-$61,169$-
Public Works
3,719,6053,881,2403,997,5734,101,5544,270,318
Police
8,790,2659,121,8739,282,5879,682,5429,937,598
Parks and Recreation
478,550502,877524,297807,151425,818
Legislative
162,932146,020149,140152,358155,991
Fire
2,009,9772,172,0952,259,5752,751,8882,520,127
Finance
647,1891,206,2651,276,9491,416,9731,600,442
Administration
1,206,5641,895,8531,700,7121,821,4051,599,708
Community Development
1,272,5041,316,7521,317,7551,415,9211,562,269
Citizen Services
1,077,951----
General fund expenditures decreased 0.62%, from $22,210,961 in 2020 to $22,072,271 in 2021. Parks
and Recreation decreased $381,333 due to recreation programing being eliminated in 2021. Fire
decreased $231,761 due to less emergency management PPE (Covid) supplies that were purchased in
2021. Administration decreased $221,697 due to movement in staff resulting in temporary vacancy and
hiring at lower rate. Police increased $255,056 due to increased salaries and benefits. Public Works
increased $168,764 due to the recreation programming FTE's that were absorbed by this program.
Finance increased $183,469 due to increased employees. Community Development increased $146,348
due to increase in wages and benefits. All other categories were relatively consistent with the prior year.
10
Council Packet Page Number 71 of 373
F3, Attachment 2
City of Maplewood
Financial Analysis
General Fund Expenditures (Continued)
The chart below presents a comparison of budget and actual General Fund expenditures by function. The
Fund's actual expenditures and transfers out of $23,776,104 were under the budget of $24,377,603 by
$601,499 or 2.5%.
Police expenditures had the largest variance as expenditures were under budget by $476,152 or 4.6%,
primarily due to temporary vacancies replaced with entry level staff. Administration expenditures were
under budget $263,482 or 14.1% due to anticipating a possible special election which did not occur.
Finance expenditures were over budget $164,292 or 11.4% due to not anticipating as much wages and
benefits. Expenditures in all other categories were all under budget and relatively consistent with
budgeted amounts.
Over/(Under)
BudgetActualBudgetPercent
Community Development$ 1,550,630$ 1,562,269$ 11,6390.8%
Administration1,863,1901,599,708(263,482)-14.1%
Finance1,436,1501,600,442164,29211.4%
Fire2,422,8502,520,12797,2774.0%
Legislative155,010155,9919810.6%
Parks and Recreation455,090425,818(29,272)-6.4%
Police10,413,7509,937,598(476,152)-4.6%
Public Works4,377,1004,270,318(106,782)-2.4%
Transfers to other funds 1,703,8331,703,833 -100.0%
Total expenditures$ 24,377,603$ 23,776,104$ (601,499)-2.5%
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
45.0% of the total, followed by public works with 19.3% of total expenditures.
11
Council Packet Page Number 72 of 373
F3, Attachment 2
City of Maplewood
Financial Analysis
General Fund Expenditures (Continued)
2021 General Fund Expenditures
Police
45.0%
Parks and Recreation
2.0%
Legislative
Public Works
0.7%
19.3%
Fire
11.4%
Finance
7.3%Community
Development
Administration
7.1%
7.2%
2020 General Fund Expenditures
Police
43.5%
Parks and Recreation
3.6%
Legislative
0.7%
Public Works
Fire
18.5%
12.4%
Capital Outlay
0.3%
Finance
Community
Administration
6.4%
Development
8.2%
6.4%
12
Council Packet Page Number 73 of 373
F3, Attachment 2
City of Maplewood
Financial Analysis
General Fund Operations
As illustrated in the following graph, revenues exceeded expenditures for the third time in the five years
presented in 2021, while expenditures were under revenues each year prior to that. Revenues exceeded
expenditures in 2021 by $4,121,129. After taking into consideration transfers and proceeds from the sale
of capital assets, fund balance increased $3,735,233 from 2020 to 2021.
The unassigned fund balance of $13,225,738 as of December 31, 2021, represents 50.5% of the current
year's revenue.
The unassigned fund balance also represents 59.9% of the current year's expenditures which is in line
with the city policy of a minimum of 40% and a desired level of 50%.
The bar chart below highlights General Fund results for the last five years.
General Fund Operations
$27,500,000100.0%
$25,000,000
$22,500,000
80.0%
$20,000,000
$17,500,000
60.0%
$15,000,000
$12,500,000
40.0%
$10,000,000
$7,500,000
20.0%
$5,000,000
$2,500,000
$-0.0%
20172018201920202021
Revenues
$18,773,152$19,890,351$20,524,022$22,711,255$26,193,400
Expenditures
19,368,47220,250,99020,508,58822,210,96122,072,271
Unassigned Fund Balance
8,449,5468,797,35310,133,91110,900,30113,225,738
Fund Balance as a Percent of the Year's
45.0%44.2%49.4%48.0%50.5%
Revenues
13
Council Packet Page Number 74 of 373
F3, Attachment 2
City of Maplewood
Financial Analysis
Tax Capacity, Levy, And Rates
The chart below graphs the tax capacity, certified tax levy, and City tax rate for 2017 through 2021. 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 amount is also prior to fiscal disparity adjustments.
With increasing market values, the City's tax capacity increased from 2020 to 2021 by $2,882,238, or
6.4%. With an increasing tax capacity and 0% increase in the levy, the City's tax rate decreased to
41.95%.
Tax Capacity, Levy, and Rates
$60,000,00080.00%
$55,000,000
$55,877,000
70.00%
$52,994,762
$50,000,000
$50,434,970
$45,000,00060.00%
$47,507,159
$44,720,455
$40,000,000
50.00%
$35,000,000
47.25%
45.91%
44.69%
44.65%
$30,000,00040.00%
41.95%
$25,000,000
30.00%
$23,217,300
$20,000,000$23,217,300
$22,109,600
$21,465,600
$20,738,833
$15,000,00020.00%
$10,000,000
10.00%
$5,000,000
$-0.00%
20172018201920202021
Total Tax CapacityCertified Tax LevyTax Capacity Rate
* Property tax data was obtained from Ramsey County Department of Property Records and Revenue.
14
Council Packet Page Number 75 of 373
F3, Attachment 2
City of Maplewood
Financial Analysis
Ambulance Service Funds
The Ambulance Service Fund accounts for service charges that are used to finance emergency medical
services.
The Ambulance Service Fund experienced operating loss for 2021 totaling $976,235. Operating
revenues decreased $507,858 due to ambulance runs being down significantly from the impacts of
COVID-19. Operating expenses increased $135,829 due to increased overtime and reorganization
resulting in a promotion and there were two positions vacant part of 2020. The fund also receives
property taxes and intergovernmental grants classified as nonoperating revenue. The net position
increased from $3,896,913 in 2020 to $3,931,481 in 2021. The cash balance of the fund at December 31,
2021, was $1,745,686, which was an increase of $579,653.
Although the City has responded to the health of the Ambulance Service Fund by transferring resources
to the fund and removing administrative charges in the fund beginning in 2017, it should continue to
monitor the fund and make necessary changes to improve performance if necessary.
Ambulance Service Fund
$3,700,000
$3,200,000
$2,700,000
$2,200,000
$3,583,725
$3,023,632
$2,956,113 $2,448,358
$3,140,966
$1,700,000
$3,054,914 $3,288,764
$2,619,653
$3,424,593
$2,459,844
$642,479
$1,200,000
$671,064 $675,048
$563,788
$528,811
$521,313
$700,000
$200,000
$(300,000)
$(124,056)
$(761,556)
$(332,651)
$(976,235)
$(800,000)
$(1,300,000)
20172018201920202021
Operating RevenuesOperating Expenses
Operating Income (Loss)Operating Income Excluding Depreciation
15
Council Packet Page Number 76 of 373
F3, Attachment 2
City of Maplewood
Financial Analysis
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 $8,051, or 0.3%, in 2021. Operating expenses increased $246,730 from
2020 due to an increased depreciation and pension expense. In 2021, this fund contributed $170,000 to
the General Fund for administrative fees, and $841,881 to various Capital Improvement Funds and Debt
Service Funds. The cash balance of the fund at December 31, 2020, was $2,107,085, an increase of
$1,002,743.
Environmental Utility Fund
$3,500,000
$3,000,000
$2,500,000
$2,996,072 $3,109,407
$2,831,795
$3,116,993
$3,125,044
$2,000,000
$1,500,000
$1,618,700 $2,017,575
$1,922,271
$1,923,270
$1,727,151
$2,031,409
$1,000,000
$1,779,249
$1,784,679
$1,784,202
$1,551,229
$500,000
$1,047,593 $1,444,843 $1,330,158
$1,332,314
$1,093,635
$-
20172018201920202021
Operating RevenuesOperating ExpensesOperating IncomeOperating Income Excluding Depreciation
16
Council Packet Page Number 77 of 373
F3, Attachment 2
City of Maplewood
Financial Analysis
Recycling Program Fund
The Recycling Program Fund accounts for recycling charges that are levied to cover cart fees, finance
recycling costs, and public education on solid waste reduction and recycling.
Operating revenues increased $226,062, compared with the prior year, while operating expenses
increased $54,564. Operating revenues increased as a result of the City increasing recycling rates.
Operating expenses increased due to an increase in trash haulers fee from the prior year. After factoring
transfers in and out of the fund, the net position increased in 2021 by $209,231. The cash balance of the
fund at December 31, 2021, was $356,268, an increase of $81,582.
Recycling Project Fund
$1,400,000
$1,200,000
$1,000,000
$800,000
$600,000
$953,091
$613,826 $708,235
$1,179,153
$651,788
$400,000
$659,408
$1,033,172
$692,451 $978,608
$659,977
$145,981
$15,784
$200,000
$-
$(46,151)
$(7,620)
$(25,517)
$(200,000)
20172018201920202021
Operating RevenuesOperating ExpensesOperating Income (Loss)
17
Council Packet Page Number 78 of 373
F3, Attachment 2
City of Maplewood
Financial Analysis
Sanitary Sewer Fund
The Sanitary Sewer Fund accounts for customer sewer charges which are used to finance sewer system
operating expenses.
Operating revenues increased $307,308 or 5.9% from 2020 due to increased rates. Operating expenses
decreased $87,030. In 2021, this fund contributed $390,000 to the General Fund for administrative fees
and $357,548 to various Capital Improvement Funds and Debt Service Funds. The cash balance of the
fund at December 31, 2021, was $2,383,002, an increase of $90,352.
Sanitary Sewer Fund
$6,000,000
$5,000,000
$4,000,000
$5,198,428
$5,550,967
$5,020,996
$5,067,050 $5,243,659
$3,000,000
$4,481,134 $4,868,090
$4,557,699 $4,989,965
$4,902,935
$2,000,000
$1,010,666
$912,001
$942,582 $628,339
$739,597
$1,000,000
$648,032
$330,338
$509,351 $253,694
$539,862
$-
20172018201920202021
Operating RevenuesOperating Expenses
Operating IncomeOperating Income Excluding Depreciation
18
Council Packet Page Number 79 of 373
F3, Attachment 2
City of Maplewood
Financial Analysis
Street Light Utility Fund
The Street Light Utility Fund accounts for electric franchise fee revenues that are used to finance street
light expenses.
Operating revenues increased $3,068 from 2020, while operating expenses decreased $10,912 due to
decreased repairs and maintenance costs, resulting in an operating income before transfers of $249,046.
The cash balance of the fund at December 31, 2021, was $1,158,361, an increase of $224,507.
Street Light Utility Fund
$600,000
$500,000
$400,000
$507,812 $445,405
$448,473
$517,643 $446,107
$300,000
$200,000
$292,968
$294,608 $265,370 $249,046
$235,066
$100,000
$213,204
$210,339 $199,427
$224,675
$180,737
$-
20172018201920202021
Operating RevenuesOperating ExpensesOperating Income
19
Council Packet Page Number 80 of 373
F3, Attachment 2
City of Maplewood
Emerging Issue
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 update includes:
Accounting Standard Update Î GASB Statement No. 87 Î Leases Î 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 this issue with you further and its applicability to your city.
Accounting Standard Update Î GASB Statement No. 87 Î 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' basic 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, unless specifically
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.
20
Council Packet Page Number 81 of 373
F3, Attachment 2
City of Maplewood
Emerging Issue
Accounting Standard Update Î GASB Statement No. 87 Î 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 basic 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 received during 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 basic financial
statements should include a description of leasing arrangements and the total amount of inflows of
resources recognized from leases.
GASB Statement No. 87 is effective for reporting periods beginning after June 15, 2021.
Information provided above was obtained from www.gasb.org.
21
Council Packet Page Number 82 of 373
F3, Attachment 3
City of Maplewood
Ramsey County, Minnesota
Schedule of Expenditures of Federal Awards and
Reports on Compliance with
Government Auditing Standards, Uniform Guidance,
and Minnesota Legal Compliance
December 31, 2021
Council Packet Page Number 83 of 373
F3, Attachment 3
City of Maplewood
Table of Contents
Schedule of Expenditures of Federal Awards 1
Notes to the Schedule of Expenditures of Federal Awards 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 3
Report on Compliance for each Major Federal Program and on Internal Control
over Compliance Required by the Uniform Guidance 5
Schedule of Findings and Questioned Costs 8
Minnesota Legal Compliance 10
Council Packet Page Number 84 of 373
F3, Attachment 3
City of Maplewood
Schedule of Expenditures of Federal Awards
Year Ended December 31, 2021
CFDA
Federal Agency/Pass Through Agency/Program Title
NumberExpenditures
Department of Treasury
Passed through Minnesota Management and Budget:
American Rescue Plan Act21.0274,468,004$
U.S. Department of Justice
Passed Through Minnesota Department of Public Safety
Bulletproof Vest Partnership 16.607
2,205
COVID - Emergency Supplemental Funding16.034 5,480
Public Safety Partnership and Community Policing16.710 66,519
Passed Through City of St. Paul
Edward Byrne Memorial Justice Assistance Grant16.738
10,229
U.S. Department of Justice
Passed Through Ramsey County
BOWMAC Training Grant UASI97.067
20,196
Total Federal Expenditures$ 4,572,633
See notes to schedule of expenditures of federal awards. 1
Council Packet Page Number 85 of 373
F3, Attachment 3
City of Maplewood
Notes to Schedule of Expenditures of Federal Awards
NOTE 1 Î BASIS OF PRESENTATION
The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of
the City of Maplewood, Minnesota and is presented on the accrual basis of accounting. The information
in this Schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore,
some amounts presented in this Schedule may differ from amounts presented in, or used in, the
preparation of the modified accrual basis financial statements.
NOTE 2 Î PASS-THROUGH GRANT NUMBERS
All pass-through entities listed above use the same CFDA numbers as the federal grantors to identify
these grants and have not assigned any additional identifying numbers.
NOTE 3 Î INDIRECT COST RATE
The City did not elect to use the 10 percent de minimis indirect cost rate, as allowed under the Uniform
Guidance.
2
Council Packet Page Number 86 of 373
F3, Attachment 3
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, 2021, and the related
notes to financial statements, which collectively comprise the City's basic financial statements and have
issued our report thereon dated May 24, 2022.
Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City's internal
control over financial reporting (internal control) as a basis for designing audit procedures that are
appropriate in the circumstances for the purpose of expressing our opinions on the financial statements,
but not for the purpose of expressing an opinion on the effectiveness of the City's internal control.
Accordingly, we do not express an opinion on the effectiveness of the City's internal control.
A deficiency in internal control exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to prevent, or
detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a
combination of deficiencies, in internal control such that there is a reasonable possibility that a material
misstatement of the City's financial statements will not be prevented, or detected and corrected, on a
timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control
that is less severe than a material weakness, yet important enough to merit attention by those charged
with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this
section and was not designed to identify all deficiencies in internal control that might be material
weaknesses, or significant deficiencies. 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.
3
Council Packet Page Number 87 of 373
F3, Attachment 3
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City's financial statements are free from
material misstatement, we performed tests of its compliance with certain provisions of laws, regulations,
contracts, and grant agreements, noncompliance with which could have a direct and material effect on
financial statement. 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 Standards in considering the City's internal control and compliance.
Accordingly, this communication is not suitable for any other purpose.
Minneapolis, Minnesota
May 24, 2022
4
Council Packet Page Number 88 of 373
F3, Attachment 3
Report on Compliance for each Major Federal Program
and on Internal Control over Compliance Required by
the Uniform Guidance
Independent Auditor's Report
Honorable Mayor and Members
of the City Council
City of Maplewood
Maplewood, Minnesota
Report on Compliance for Each Major Federal Program
Opinion on Each Major Federal Program
We have audited the City's compliance with the types of compliance requirements identified as subject
to audit in the OMB Compliance Supplement that could have a direct and material effect on the City's
major federal program for the year ended December 31, 2021. The City's major federal program is
identified in the summary of auditor's results section of the accompanying Schedule of Findings and
Questioned Costs.
In our opinion, the City complied in all material respects, with the compliance requirements referred to
above that could have a direct and material effect on its major federal program for the year ended
December 31, 2021.
Basis for Opinion on Each Major Federal Program
We conducted our audit of compliance in accordance with auditing standards generally accepted in the
United States of America (GAAS); the standards applicable to financial audits contained in Government
Auditing Standards issued by the Comptroller General of the United States (Government Auditing
Standards); and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform
Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform
Guidance). Our responsibilities under those standards and the Uniform Guidance are further described in
the Auditor's Responsibilities for the Audit of Compliance section of our report.
We are required to be independent of the City and to meet our other ethical responsibilities, in
accordance with relevant ethical requirements relating to our audit. We believe that the audit evidence
we have obtained is sufficient and appropriate to provide a basis for our opinion on compliance for each
major federal program. Our audit does not provide a legal determination of the City's compliance with
the compliance requirements referred to above.
Responsibilities of Management for Compliance
Management is responsible for compliance with the requirements referred to above and for the design,
implementation, and maintenance of effective internal control over compliance with the requirements of
laws, statutes, regulations, rules and provisions of contracts or grant agreements applicable to the City's
federal programs.
5
Council Packet Page Number 89 of 373
F3, Attachment 3
Auditor's Responsibilities for the Audit of Compliance
Our objectives are to obtain reasonable assurance about whether material noncompliance with the
compliance requirements referred to above occurred, whether due to fraud or error, and express an
opinion on the City's compliance based on our audit. Reasonable assurance is a high level of assurance
but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with
GAAS, Government Auditing Standards, and the Uniform Guidance will always detect material
noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is
higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions,
misrepresentations, or the override of internal control. Noncompliance with the compliance
requirements referred to above is considered material, if there is a substantial likelihood that,
individually or in the aggregate, it would influence the judgment made by a reasonable user of the report
on compliance about the City's compliance with the requirements of each major federal program as a
whole.
In performing an audit in accordance with GAAS, Government Auditing Standards, and the Uniform
Guidance, we
Exercise professional judgment and maintain professional skepticism throughout the audit.
Identify and assess the risks of material noncompliance, whether due to fraud or error, and
design and perform audit procedures responsive to those risks. Such procedures include
examining, on a test basis, evidence regarding the City's compliance with the compliance
requirements referred to above and performing such other procedures as we considered necessary
in the circumstances.
Obtain an understanding of the City's internal control over compliance relevant to the audit in
order to design audit procedures that are appropriate in the circumstances and to test and report
on internal control over compliance in accordance with the Uniform Guidance, but not for the
purpose of expressing an opinion on the effectiveness of Example Entity's internal control over
compliance. Accordingly, no such opinion is expressed.
We are required to communicate with those charged with governance regarding, among other matters,
the planned scope and timing of the audit and any significant deficiencies and material weaknesses in
internal control over compliance that we identified during the audit.
Report on Internal Control over Compliance
A deficiency in internal control over compliance exists when the design or operation of a control over
compliance does not allow management or employees, in the normal course of performing their assigned
functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a
federal program on a timely basis. A material weakness in internal control over compliance is a
deficiency, or combination of deficiencies, in internal control over compliance, such that there is a
reasonable possibility that material noncompliance with a type of compliance requirement of a federal
program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in
internal control over compliance is a deficiency, or a combination of deficiencies, in internal control
over compliance with a type of compliance requirement of a federal program that is less severe than a
material weakness in internal control over compliance, yet important enough to merit attention by those
charged with governance.
6
Council Packet Page Number 90 of 373
F3, Attachment 3
Report on Internal Control over Compliance (Continued)
Our consideration of internal control over compliance was for the limited purpose described in Auditor's
Responsibilities for the Audit of Compliance section and was not designed to identify all deficiencies in
internal control over compliance that might be material weaknesses or significant deficiencies in internal
control over compliance. Given these limitations, during our audit we did not identify any deficiencies
in internal control over compliance that we consider to be material weaknesses, as defined above.
However, material weaknesses or significant deficiencies in internal control over compliance may exist
that were not identified.
Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal
control over compliance. Accordingly, no such opinion is expressed.
The purpose of this report on internal control over compliance is solely to describe the scope of our
testing of internal control over compliance and the results of that testing based on the requirements of
the Uniform Guidance. Accordingly, this report is not suitable for any other purpose.
Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance
We have audited the financial statements of the governmental activities, the business-type activities,
each major fund, and the aggregate remaining fund information of the City of Maplewood, Minnesota,
as of and for the year ended December 31, 2021, and have issued our report thereon dated May 24,
2022, which contained unmodified opinions on the financial statements. Our audit was conducted for the
purpose of forming an opinion on the financial statements as a whole. The accompanying Schedule of
Expenditures of Federal Awards is presented for purposes of additional analysis as required by the
Uniform Guidance and is not a required part of the financial statements. Such information is the
responsibility of management and was derived from and relates directly to the underlying accounting
and other records used to prepare the financial statements. The information has been subjected to the
auditing procedures applied in the audit of the financial statements and certain additional procedures,
including comparing and reconciling such information directly to the underlying accounting and other
records used to prepare the financial statements or to the financial statements themselves, and other
additional procedures in accordance with auditing standards generally accepted in the United States of
America. In our opinion, the Schedule of Expenditure of Federal Awards is fairly stated, in all material
respects, in relation to the basic financial statements as a whole.
Minneapolis, Minnesota
May 24, 2022
7
Council Packet Page Number 91 of 373
F3, Attachment 3
City of Maplewood
Schedule of Findings and Questioned Costs
SECTION I Î SUMMARY OF AUDITOR'S RESULTS
Financial Statements
We issued an unmodified opinion on the
fair presentation of the financial
statements of the governmental
activities, business-type activities, each
major fund, and the aggregate remaining
fund information in accordance with
accounting principles generally accepted
in the United States of America
Type of auditor's report issued: (GAAP).
Internal control over financial reporting:
Material weakness(es) identified?No
Significant deficiency(ies) identified that are not
considered to be material weakness(es)?No
Noncompliance material to financial statements noted? No
Federal Awards
Type of auditor's report issued on compliance for major
programs:Unmodified
Internal control over major programs:
Material weakness(es) identified?No
Significant deficiency(ies) identified that are not
No
considered to be material weakness(es)?
y audit findings disclosed that are required to
An
be reported in accordance with 2 CFR 200.516(a) No
Identification of Major Programs
CFDA No.: 21.027
Name of Federal Program or Cluster: American Rescue Plan Act
Dollar threshold used to distinguish
between type A and type B programs:$750,000
Auditee qualified as low risk auditee? No
8
Council Packet Page Number 92 of 373
F3, Attachment 3
City of Maplewood
Schedule of Findings and Questioned Costs
SECTION II Î FINANCIAL STATEMENT FINDINGS
None
SECTION III Î FEDERAL AWARD FINDINGS AND QUESTIONED COSTS
None
SECTION IV Î PRIOR YEAR FINDINGS AND QUESTIONED COSTS
None
9
Council Packet Page Number 93 of 373
F3, Attachment 3
Minnesota 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 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, 2021, and the related
notes to financial statements which collectively comprise the City's basic financial statements, and have
issued our report thereon dated May 24, 2022.
In connection with our audit, nothing came to our attention that caused us to believe that the City failed
to comply with the provisions of the contracting and bidding, deposits and investments, conflicts of
interest, public indebtedness, claims and disbursements, miscellaneous provisions, and tax increment
financing sections of the Minnesota Legal Compliance Audit Guide for Cities, promulgated by the State
Auditor pursuant to Minn. Stat. § 6.65, insofar as they relate to accounting matters.However, our audit
was not directed primarily toward obtaining knowledge of such noncompliance. Accordingly, had we
performed additional procedures, other matters may have come to our attention regarding the CityÓs
noncompliance with the above referenced provisions, insofar as they relate to accounting matters.
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
May 24. 2022
10
Council Packet Page Number 94 of 373
F3, Attachment 4
Comprehensive Annual Financial Report
for the year ended December 31, 20
City of Maplewood
Minnesota
Council Packet Page Number 95 of 373
F3, Attachment 4
Council Packet Page Number 96 of 373
F3, Attachment 4
ANNUAL COMPREHENSIVE
FINANCIAL REPORT
OF THE CITY COUNCIL OF
MAPLEWOOD, MINNESOTA
Year Ended
December 31, 2021
Melinda Coleman, City Manager
PREPARED BY:
THE FINANCE DEPARTMENT
Council Packet Page Number 97 of 373
F3, Attachment 4
Council Packet Page Number 98 of 373
F3, Attachment 4
City of Maplewood
Table of Contents
Introductory Section Page
Elected Officials and Administration 1
Organizational Chart 2
Location of City 3
Letter of Transmittal 5
Certificate of Achievement for Excellence in Financial Reporting 9
Financial Section
Independent Auditor's Report 11
Management's Discussion and Analysis 15
Basic Financial Statements
Government-Wide Financial Statements
Statement of Net Position 29
Statement of Activities 30
Fund Financial Statements
Balance Sheet Î Governmental Funds 31
Reconciliation of the Balance Sheet to the Statement of Net Position
Î Governmental Funds 33
Statement of Revenues, Expenditures, and Changes in Fund Balances
Î Governmental Funds 34
Reconciliation of the Statement of Revenues, Expenditures, and Changes in
Fund Balances to the Statement of Activities Î Governmental Funds 37
Statement of Net Position Î Proprietary Funds 38
Statement of Revenues, Expenses, and Changes in Fund Net Position
Î Proprietary Funds 40
Statement of Cash Flows Î Proprietary Funds 42
Notes to Basic Financial Statements 47
Required Supplementary Information
Schedule of Revenues, Expenditures, and Changes in Fund Balances
Î Budget and Actual Î General Fund 88
Schedule of Changes in Net OPEB Liability and Related Ratios 90
Schedule of City's Proportionate Share of Net Pension Liability
Î General Employees Retirement Fund 92
Schedule of City's Proportionate Share of Net Pension Liability
Î Police and Fire Retirement Fund 92
Schedule of City Contributions Î General Employees Retirement Fund 93
Schedule of City Contributions Î Police and Fire Retirement Fund 93
Notes to Required Supplementary Information 95
Supplementary Information
Combining and Individual Fund Statements and Schedules
Nonmajor Governmental Funds 105
Combining Balance Sheet Î Nonmajor Governmental Funds 106
Combining Statement of Revenues, Expenditures, and Changes in
Fund Balances Î Nonmajor Governmental Funds 107
Council Packet Page Number 99 of 373
F3, Attachment 4
City of Maplewood
Table of Contents
Financial Section (Continued) Page
Supplementary Information
Combining and Individual Fund Statements and Schedules (Continued)
Nonmajor Special Revenue Funds 109
Combining Balance Sheet Î Nonmajor Special Revenue Funds 110
Combining Statement of Revenues, Expenditures, and Changes in
Fund Balances Î Nonmajor Special Revenue Funds 112
Nonmajor Capital Projects Funds 114
Combining Balance Sheet Î Nonmajor Capital Projects Funds 116
Combining Statement of Revenues, Expenditures, and Changes in
Fund Balances Î Nonmajor Capital Projects Funds 122
Schedules of Revenues, Expenditures, and Changes in Fund Balance
Î Budget and Actual
Schedule of Revenues, Expenditures, and Changes in Fund Balances
Î Budget and Actual Î Special Revenue Fund Î Charitable Gambling Tax 128
Schedule of Revenues, Expenditures, and Changes in Fund Balance
Î Budget and Actual Î Special Revenue Fund Î Maplewood Area EDA 129
Schedule of Revenues, Expenditures, and Changes in Fund Balances
Î Budget and Actual Î Special Revenue Fund Î Police Services 130
Schedule of Revenues, Expenditures, and Changes in Fund Balances
Î Budget and Actual Î Special Revenue Fund Î Tree Preservation 131
Schedule of Revenues, Expenditures, and Changes in Fund Balances
Î Budget and Actual Î Special Revenue Fund Î Cable Television 132
Schedule of Revenues, Expenditures, and Changes in Fund Balances
Î Budget and Actual Î Special Revenue Fund Î Fire Training Facility
Î Operations 133
Schedule of Revenues, Expenditures, and Changes in Fund Balances
Î Budget and Actual Î Debt Service Fund 134
Schedule of Revenues, Expenditures, and Changes in Fund Balances
Î Budget and Actual Î Capital Projects Fund Î Public Improvement
Projects Fund 135
Schedule of Revenues, Expenditures, and Changes in Fund Balances
Î Budget and Actual Î Capital Projects Fund Î General Building
Replacement Fund 136
Schedule of Revenues, Expenditures, and Changes in Fund Balances
Î Budget and Actual Î Capital Projects Fund Î Community Center Building
Improvements 137
Schedule of Revenues, Expenditures, and Changes in Fund Balances
Î Budget and Actual Î Capital Projects Fund Î Capital Improvement Projects 138
Schedule of Revenues, Expenditures, and Changes in Fund Balances
Î Budget and Actual Î Capital Projects Fund - Police Vehicles and Equipment 139
Schedule of Revenues, Expenditures, and Changes in Fund Balances
Î Budget and Actual Î Capital Projects Fund Î Fire Station Fund 140
Schedule of Revenues, Expenditures, and Changes in Fund Balances
Î Budget and Actual Î Capital Projects Fund Î Park Development 141
Council Packet Page Number 100 of 373
F3, Attachment 4
City of Maplewood
Table of Contents
Financial Section (Continued) Page
Schedules of Revenues, Expenditures, and Changes in Fund Balance
Î Budget and Actual (Continued)
Schedule of Revenues, Expenditures, and Changes in Fund Balances
Î Budget and Actual Î Capital Projects Fund Î Public Safety Training
Facility Fund 142
Schedule of Revenues, Expenditures, and Changes in Fund Balances
Î Budget and Actual Î Capital Projects Fund Î Street Use Revitalization Fund 143
Schedule of Revenues, Expenditures, and Changes in Fund Balances
Î Budget and Actual Î Capital Projects Fund Î Right-of-Way 144
Schedule of Revenues, Expenditures, and Changes in Fund Balances
Î Budget and Actual Î Capital Projects Fund ÎTax Increment Economic
Development District 1-11 145
Schedule of Revenues, Expenditures, and Changes in Fund Balances
Î Budget and Actual Î Capital Projects Fund Î Tax Increment Economic
Development District 1-12 146
Schedule of Revenues, Expenditures, and Changes in Fund Balances
Î Budget and Actual Î Capital Projects Fund Î Tax Increment Housing 1-4 147
Schedule of Revenues, Expenditures, and Changes in Fund Balances
Î Budget and Actual Î Capital Projects Fund Î Tax Increment Housing 1-5 148
Schedule of Revenues, Expenditures, and Changes in Fund Balances
Î Budget and Actual Î Capital Projects Fund Î Tax Increment Housing 1-6 149
Schedule of Revenues, Expenditures, and Changes in Fund Balances
Î Budget and Actual Î Capital Projects Fund Î Tax Increment Housing 1-7 150
Schedule of Revenues, Expenditures, and Changes in Fund Balances
Î Budget and Actual Î Capital Projects Fund Î Tax Increment Housing 1-8 151
Schedule of Revenues, Expenditures, and Changes in Fund Balances
Î Budget and Actual Î Capital Projects Fund Î Tax Increment Housing 1-10 152
Schedule of Revenues, Expenditures, and Changes in Fund Balances
Î Budget and Actual Î Capital Projects Fund Î Tax Increment Housing 1-13 153
Schedule of Revenues, Expenditures, and Changes in Fund Balances
Î Budget and Actual Î Capital Projects Fund Î Water Availability Charge
North St. Paul District 154
Schedule of Revenues, Expenditures, and Changes in Fund Balances
ÎBudget and Actual Î Capital Projects Fund Î Water Availability Charge
St. Paul District 155
Schedule of Revenues, Expenditures, and Changes in Fund Balances
Î Budget and Actual Î Capital Projects Fund Î Tax Increment Housing 1-14 156
Internal Service Funds
Statement of Net Position Î Internal Service Funds 158
Statement of Revenues, Expenses, and Changes in Fund Net Position
Î Internal Service Funds 160
Statement of Cash Flows Î Internal Service Funds 162
Combining Balance Sheet Î Debt Service Funds 166
Combining Schedule of Revenues, Expenditures, and Changes in Fund Balances
Î Debt Service Funds 170
Council Packet Page Number 101 of 373
F3, Attachment 4
City of Maplewood
Table of Contents
Statistical Section Table Page
Net Position by Component 1 180
Changes in Net Position 2 182
Fund Balances of Governmental Funds 3 186
Changes in Fund Balances of Governmental Funds 4 188
Tax Capacity, Estimated Market Value, and Indicated Market Value 5 190
Direct and Overlapping Property Tax Rates 6 191
Principal Property Taxpayers 7 192
Property Tax Levies and Collections 8 193
Ratios of Outstanding Debt by Type 9 194
Ratios of General Bonded Debt Outstanding and Legal Debt Margin 10 196
Direct and Overlapping Governmental Activities Debt 11 197
Legal Debt Margin Information 12 198
Pledged Revenue Coverage 13 200
Demographic and Economic Statistics 14 201
Principal Employers 15 203
Full-Time Budgeted City Government Employees by Function/Program 16 204
Operating Indicators by Function/Program 17 206
Capital Asset Statistics by Function 18 208
Miscellaneous Statistical Facts 19 210
Council Packet Page Number 102 of 373
F3, Attachment 4
Council Packet Page Number 103 of 373
F3, Attachment 4
City of Maplewood
Elected Officials and Administration
December 31, 2021
Elected OfficialsPositionTerm Expires
Marylee AbramsJanuary 1, 2025
Mayor
January 1, 2023
Kathleen JuenemannCouncil Member
Nikki VillavicencioJanuary 1, 2025
Council Member
Rebecca CaveJanuary 1, 2025
Council Member
Bill KnutsonCouncil MemberJanuary 1, 2023
Administration
Melinda Coleman
City Manager
Mike Darrow
Assistant City Manager /
Human Resources Director
Ellen Paulseth
Finance Director
Brian Bierdeman
Director of Public Safety
Steve Love
Director of Public Works
Michael MondorFire & Emergency Medical Services Chief
Mychal FowldsInformation Technology Director
1
Council Packet Page Number 104 of 373
F3, Attachment 4
City of Maplewood
Organizational Chart
December 31, 2021
2
Council Packet Page Number 105 of 373
F3, Attachment 4
City of Maplewood
Location of City
December 31, 2021
3
Council Packet Page Number 106 of 373
F3, Attachment 4
4
Council Packet Page Number 107 of 373
F3, Attachment 4
May 24, 2022
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 Annual Comprehensive Financial Report of the
City of Maplewood for the fiscal year ended December 31, 2021 is submitted herewith.
This report consists of managementÓs 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
governmentÓs 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 the best 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, 2021, are free of material
misstatement. The independent audit involved examining on a test basis, evidence supporting the amounts
and disclosures in the financial statements; assessing the accounting principles used and significant estimates
made by management; and evaluating the overall financial statement presentation. The independent auditor
concluded, based upon the audit, that there was a reasonable basis for rendering an unmodified opinion that
the City of MaplewoodÓs financial statements for the fiscal year ended December 31, 2021, are fairly
presented in conformity with GAAP. The independent auditorÓs report is 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 ManagementÓs 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 2020 U.S. Census Bureau is 42,088, which is a 10.7% increase over the 2010 Census count of 38,018.
The City of Maplewood is empowered to levy a property tax on real estate properties located within its
boundaries.
5
Council Packet Page Number 108 of 373
F3, Attachment 4
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 MaplewoodÓs 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
88 as part of the required supplementary information for the governmental funds. For governmental funds,
other than the General Fund, with appropriated annual budgets, these comparisons are presented in the
governmental fund subsection of this report, starting on page 126.
Factors Affecting Financial Condition
The information presented in the financial statements is 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, along with the rest of the nation, ended 2021 with 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 decreased over this past year as evidenced
by the non-seasonally adjusted unemployment rates listed in the following graph.
6
Council Packet Page Number 109 of 373
F3, Attachment 4
Factors Affecting Financial Condition (Continued)
Since the 3M Company accounts for over 6% of the CityÓs tax base and has more than 10,000 employees 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 30 stocks that make up the Dow Jones Industrial Average.
Long-Term Financial Planning: The 2022-2026 Capital Improvement Plan (CIP) for the City of
Maplewood will coordinate the financing and timing of major equipment purchases and construction
projects. The CIP was adopted by the City Council in December of 2021.
The Capital Improvement Plan is updated each year, focusing on City needs and goals. Many of the projects
scheduled for 2022-2026 will 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 2022-2026 CIP
Plan: 1) Housing Replacement Program; and 2) Gladstone Area Redevelopment (phase III).
2. An analysis of all Maplewood City buildings was recently completed which calls for investment in
the cityÓs facilities. The City will utilize local government aid and tax levies over the next five years
to complete the items listed in the CIP.
3. Revenues in the Park Development Fund are expected to trend up as the housing market and
commercial development recover. Maplewood is nearly fully developed. Park projects in this plan
will proceed as Park Availability Charge (PAC) revenue is available.
4. A Parks System Master Plan was completed in 2014, which called for major investment in
MaplewoodÓs existing parks. The City will issue Tax Abatement bonds to complete some of items in
the plan.
5. The CityÓs ash trees are infected with the Emerald Ash Borer. The City is levying a tax in the
amount of $100,000 per year to for the next five years to remove and replace infected ash trees.
6. Annual expenditures of approximately $600,000 are 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 Public Safety Equipment Fund accounts for vehicle and equipment purchases for the Police and
Fire Departments. An ongoing levy of nearly $600,000 per year will be needed for years 2022-2026.
8. Fourteen major street projects and one bridge replacement are proposed for years 2022-2026, along
with several smaller projects. The costs of these projects total more than $49 million. The City will
finance the smaller pavement projects with gas franchise fees and the larger projects with general
obligation debt.
9. Three ambulances will be replaced over the five-year planning period. A fire station project is in the
completion stages now, at a cost of $13,100,000.
10. Financial software will be updated and other technology improvements are planned for the CIP
period.
7
Council Packet Page Number 110 of 373
F3, Attachment 4
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 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 from the state, the state aid
revenues are no longer included in the General Fund budget.
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 annual
comprehensive financial report for the fiscal year ended December 31, 2020.
In order to be awarded a Certificate of Achievement, a governmental unit must publish an easily readable
and efficiently organized annual comprehensive financial report, whose contents conform to program
standards. Such reports must satisfy both 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
of BerganKDV, Ltd. who have provided advice and assistance in the preparation of this report.
Respectfully submitted,
Melinda Coleman
City Manager
8
Council Packet Page Number 111 of 373
F3, Attachment 4
City of Maplewood
Certificate of Achievement for Excellence in Financial Reporting
9
Council Packet Page Number 112 of 373
F3, Attachment 4
10
Council Packet Page Number 113 of 373
F3, Attachment 4
Independent Auditor's Report
Honorable Mayor and Members
of the City Council
City of Maplewood
Maplewood, Minnesota
Report on the Audit of the Financial Statements
Opinions
We have audited the financial statements of the governmental activities, the business-type activities,
each major fund, and the aggregate remaining fund information of , as of and for the year ended
December 31, 2021, and the related notes to the financial statements, which collectively comprise 's
basic financial statements as listed in the Table of Contents.
In our opinion, the accompanying financial statements present fairly, in all material respects, the
respective financial position of the governmental activities, the business-type activities, each major fund,
and the aggregate remaining fund information of , as of December 31, 2021, and the respective changes
in financial position and, where applicable, cash flows thereof for the year then ended in accordance
with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of
America (GAAS) and the standards applicable to financial audits contained in Government Auditing
Standards, issued by the Comptroller General of the United States. Our responsibilities under those
standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements
section of our report. We are required to be independent of and to meet our other ethical
responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe
that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit
opinions.
Responsibilities of Management for the Financial Statements
The City of Maplewood's management is responsible for the preparation and fair presentation of the
financial statements in accordance with accounting principles generally accepted in the United States of
America, and for the design, implementation, and maintenance of internal control relevant to the
preparation and fair presentation of financial statements that are free from material misstatement,
whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions
or events, considered in the aggregate, that raise substantial doubt about 's ability to continue as a going
concern for one year beyond the financial statement date, including any currently known information
that may raise substantial doubt shortly thereafter.
11
Council Packet Page Number 114 of 373
F3, Attachment 4
Auditor's Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are
free from material misstatement, whether due to fraud or error, and to issue an auditor's report that
includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance
and therefore is not a guarantee that an audit conducted in accordance with GAAS and Government
Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a
material misstatement resulting from fraud is higher than for one resulting from error, as fraud may
involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
Misstatements are considered material if there is a substantial likelihood that, individually or in the
aggregate, they would influence the judgment made by a reasonable user based on the financial
statements.
In performing an audit in accordance with GAAS and Government Auditing Standards, we:
Exercise professional judgment and maintain professional skepticism throughout the audit.
Identify and assess the risks of material misstatement of the financial statements, whether due to
fraud or error, and design and perform audit procedures responsive to those risks. Such
procedures include examining, on a test basis, evidence regarding the amounts and disclosures in
the financial statements.
Obtain an understanding of internal control relevant to the audit in order to design audit
procedures that are appropriate in the circumstances, but not for the purpose of expressing an
opinion on the effectiveness of 's internal control. Accordingly, no such opinion is expressed.
Evaluate the appropriateness of accounting policies used and the reasonableness of significant
accounting estimates made by management, as well as evaluate the overall presentation of the
financial statements.
Conclude whether, in our judgment, there are conditions or events, considered in the aggregate,
that raise substantial doubt about 's ability to continue as a going concern for a reasonable period
of time.
We are required to communicate with those charged with governance regarding, among other matters,
the planned scope and timing of the audit, significant audit findings, and certain internal controlÎrelated
matters that we identified during the audit.
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the Management's
Discussion and Analysis, which follows this report letter, and Required Supplementary information as
listed in the Table of Contents be presented to supplement the basic financial statements. Such
information is the responsibility of management and, although not a part of the basic financial
statements, is required by the Governmental Accounting Standards Board (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 preparing the
information and comparing the information for consistency with management's responses to our
inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic
financial statements. We do not express an opinion or provide any assurance on the information because
the limited procedures do not provide us with sufficient evidence to express an opinion or provide any
assurance.
12
Council Packet Page Number 115 of 373
F3, Attachment 4
Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that
collectively comprise the City of Maplewood's basic financial statements. The combining and individual
fund statements and schedules are presented for purposes of additional analysis and are not a required
part of the basic financial statements.
Such information is the responsibility of management and was derived from and relates directly to the
underlying accounting and other records used to prepare the basic financial statements. The information
has been subjected to the auditing procedures applied in the audit of the basic financial statements and
certain additional procedures, including comparing and reconciling such information directly to the
underlying accounting and other records used to prepare the basic financial statements or to the basic
financial statements themselves, and other additional procedures in accordance with auditing standards
generally accepted in the United States of America. In our opinion, the combining fund financial
statements are fairly stated, in all material respects, in relation to the basic financial statements as a
whole.
Other Information
Management is responsible for the other information included in the Annual Comprehensive Financial
Report. The other information comprises the introductory and statistical sections but does not include
the basic financial statements and our auditor's report thereon. Our opinions on the basic financial
statements do not cover the other information, and we do not express an opinion or any form of
assurance thereon.
In connection with our audit of the basic financial statements, our responsibility is to read the other
information and consider whether a material inconsistency exists between the other information and the
basic financial statements, or the other information otherwise appears to be materially misstated. If,
based on the work performed, we conclude that an uncorrected material misstatement of the other
information exists, we are required to describe it in our report.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated May 24, 2022,
on our consideration of the City of Maplewood's internal control over financial reporting and on our
tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and
other matters. The purpose of that report is solely to describe the scope of our testing of internal control
over financial reporting and compliance and the results of that testing, and not to provide an opinion on
the effectiveness of internal control over financial reporting or on compliance.That report is an integral
part of an audit performed in accordance with Government Auditing Standards in considering the City of
Maplewood's internal control over financial reporting and compliance.
Minneapolis, Minnesota
May 24, 2022
13
Council Packet Page Number 116 of 373
F3, Attachment 4
14
Council Packet Page Number 117 of 373
F3, Attachment 4
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, 2021. We encourage readers to consider the information presented
here in conjunction with additional information that we have furnished in our letter of transmittal,
located on pages 5-8 of 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 $184,932,898 (net
position). Of this amount, $27,802,464 (unrestricted net position) is available 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 net position increased in the current year by $13,093,961.
As of the close of the current fiscal year, the City of Maplewood's governmental funds reported
combined ending fund balances of $54,229,401.
At the end of the current fiscal year, unassigned fund balance for the General Fund was $13,225,738,
or 50.49% percent of total General Fund revenues.
The City of Maplewood's long-term liabilities for governmental and business-type activities
increased by $5,588,367 during the current fiscal year.
Overview of the Financial Statements
This discussion and analysis are intended to 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 position presents information on all of the City of Maplewood's assets, deferred
outflows of resources, liabilities, and deferred inflow of resources, with the difference reported as net
position. Over time, increases or decreases in net position may serve as a useful indicator of whether the
financial position of the City of Maplewood is improving or deteriorating.
The statement of activities presents information showing how the City's net position changed during the
most recent fiscal year. All changes in net position are reported as soon as the underlying event giving
rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are
reported in this statement for some items that will only result in cash flows in future fiscal periods (e.g.
uncollected taxes and earned but unused vacation leave).
15
Council Packet Page Number 118 of 373
F3, Attachment 4
City of Maplewood
Management's Discussion and Analysis
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 activities of the City of Maplewood include ambulance
service, street light utility, and sanitary sewer, environmental utility, and recycling program.
The government-wide financial statements are located on pages 29-30 of this report.
Fund financial statements. A fund is a grouping of related accounts 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. City of Maplewood funds are divided into three categories:
governmental funds, proprietary funds, and fiduciary funds.
Governmental funds. Governmental funds 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 maintains three individual major 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 Fund and Public
Improvement Projects Fund, all of which are considered to be major funds. Data from the other
governmental funds are combined into a single, aggregated presentation. Individual fund data for each of
these nonmajor governmental funds is provided in the form of combining statements elsewhere in this
report.
The City of Maplewood adopts an annual appropriated budget for its general, special revenue, debt
service, and capital project funds. A budgetary comparison statement is provided for those funds to
demonstrate compliance with this budget.
The basic governmental financial statements is located on pages 31-35 of this report.
16
Council Packet Page Number 119 of 373
F3, Attachment 4
City of Maplewood
Management's Discussion and Analysis
Proprietary funds. The City of Maplewood maintains two different types of proprietary funds.
Enterprise funds 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,
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 City of 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, environmental utility, recycling program, sanitary sewer, and street light utility
operations. All are 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 fund financial statements are located on pages 38-45 of this report.
Fiduciary funds. Fiduciary funds account for resources held for the benefit of parties outside the
government. Fiduciary funds are not reflected in the government-wide financial statements 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 similar to that used for proprietary funds.
There are no basic fiduciary fund financial statements included in 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 governmentÎwide and fund financial statements. The notes to
the financial statements are located on pages 47-86 of 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 are located on pages 104-173 of
this report.
Government-wide Financial Analysis
As noted earlier, net position may serve over time as a useful indicator of a government's financial
position. In the case of the City of Maplewood, assets and deferred outflows of resources exceeded
liabilities and deferred inflows of resources by $184,932,898 at the close of the most recent fiscal year.
17
Council Packet Page Number 120 of 373
F3, Attachment 4
City of Maplewood
Management's Discussion and Analysis
Government-wide Financial Analysis (Continued)
By far the largest portion of the City of Maplewood's net position, 73%, reflects its net investment in
capital assets (e.g., infrastructure, land, buildings, vehicles, and equipment) less any related debt used to
acquire those assets that is still outstanding. The City of Maplewood uses these capital assets to provide
services to citizens; consequently, these assets are not available for future spending. Although the City
of Maplewood's investment in its capital assets is reported net of related debt, it should be noted that the
resources needed to repay this debt must be provided from other sources, since the capital assets
themselves cannot be used to liquidate these liabilities.
City of Maplewood's Net Position
GovernmentalBusiness-Type
ActivitiesActivitiesTotal
202120202021202020212020
Current assets/other69,529,617$ $ 55,523,362$ 13,213,784$ 11,435,806$ 82,743,401$ 66,959,168
Capital assets 158,483,112 158,250,473 37,807,405 36,291,035 196,290,517 194,541,508
Total assets 228,012,729 213,773,835 51,021,189 47,726,841 279,033,918 261,500,676
Deferred outflow of
resources
13,247,719 5,955,676 551,904 176,402 13,799,623 6,132,078
Current liabilities 21,434,753 17,318,460 431,268 367,060 21,866,021 17,685,520
Noncurrent liabilities66,609,776 69,940,639 1,049,515 1,292,638 67,659,291 71,233,277
Total liabilities88,044,529 87,259,099 1,480,783 1,659,698 89,525,312 88,918,797
Deferred inflows of
resources
17,620,143 6,746,482 755,188 128,538 18,375,331 6,875,020
Net position
Net Investment in
Capital Assets
99,071,066 102,075,171 37,807,405 36,291,035 135,313,471 136,656,206
Restricted 21,816,963 22,283,258 - 21,816,963- 22,283,258
Unrestricted 14,707,747 1,365,501 11,529,717 9,823,972 27,802,464 12,899,473
Total net position135,595,776$ $ 125,723,930$ 49,337,122$ 46,115,007$ 184,932,898$ 171,838,937
A portion of the City of Maplewood's net position represents resources that are subject to external
restrictions on how they may be used. The remaining balance of unrestricted net position, $27,802,464,
is available 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 to report positive balances in all
categories of net position for the government as a whole. However, unrestricted net position in
governmental activities was $14,707,747, due to the GASB 68 and GASB 71 requirement to report a
total net pension liability of $9,027,415 and the GASB 75 requirements to report a total OPEB liability
of $1,836,243.
The City of Maplewood's net position increased by $13,093,961 in 2021, compared to an increase of
$14,489,046 in 2020. Governmental activities increased the City's net position by $9,871,846,
accounting for 75.0% of the total growth in net position. Business-type activities contributed $3,222,115
to the increase. Key elements of this net increase are noted on the following page:
18
Council Packet Page Number 121 of 373
F3, Attachment 4
City of Maplewood
Management's Discussion and Analysis
City of Maplewood's Changes in Position
GovernmentalBusiness-Type
ActivitiesActivitiesTotal
202120202021202020212020
Revenues
Program revenues
Charges for services$ 4,046,564$ 4,164,426$ 12,751,995$ 12,715,261$ 16,798,559$ 16,879,687
Operating grants and contributions5,860,104 4,305,911 373,007 388,020 6,233,111 4,693,931
Capital grants and contributions5,020,564 6,820,354 2,720,312 1,864,436 7,740,876 8,684,790
General revenues
General property taxes 22,829,246 23,063,064 306 22,829,552- 23,063,064
Miscellaneous taxes 1,876,585 1,850,359 - 1,876,585- 1,850,359
Tax increment collections 1,919,195 1,967,850 - 1,919,195- 1,967,850
Grants and contributions not
restricted to specific programs
1,365,277 1,273,111 - 1,365,277- 1,273,111
Unrestricted investment earnings(121,291) 751,462 (7,771) 116,935 (129,062) 868,397
Other 84,030 - 3,829 - 87,859 -
Gain on disposal of capital assets - 131,428 8,483 10,000 8,483 141,428
Total revenues 42,880,274 44,327,965 15,850,161 15,094,652 58,730,435 59,422,617
Expenses
General government 4,637,368 4,614,903 - 4,637,368- 4,614,903
Public safety 11,317,367 13,345,320 - 11,317,367- 13,345,320
Public works 12,956,558 9,509,158 - 12,956,558- 9,509,158
Parks & recreation 1,172,390 1,565,865 - 1,172,390- 1,565,865
Community development 3,002,677 3,704,072 - 3,002,677- 3,704,072
Interest and fiscal charges 983,889 920,472 - - 983,889 920,472
Sewer - 4,975,531- 4,987,568 4,975,531 4,987,568
Environmental utility - 1,954,477- 1,779,350 1,954,477 1,779,350
Recycling program - 1,032,626- 979,141 1,032,626 979,141
Ambulance service - 3,404,091- 3,317,440 3,404,091 3,317,440
Street light utility - - 199,500 210,282 199,500 210,282
Total expenses 34,070,249 33,659,790 11,566,225 11,273,781 45,636,474 44,933,571
Increase (decrease) in net
position before transfers
8,810,025 10,668,175 4,283,936 3,820,871 13,093,961 14,489,046
Transfers 1,061,821 4,032,047 (1,061,821) (4,032,047) - -
Increase (decrease) in net position9,871,846 14,700,222 3,222,115 (211,176) 13,093,961 14,489,046
Net position on January 1 125,723,930 111,023,708 46,115,007 46,326,183 171,838,937 157,349,891
Net position on January 1 125,723,930 111,023,708 46,115,007 46,326,183 171,838,937 157,349,891
Net position on December 31$ 135,595,776$ 125,723,930$ 49,337,122$ 46,115,007$ 184,932,898$ 171,838,937
19
Council Packet Page Number 122 of 373
F3, Attachment 4
City of Maplewood
Management's Discussion and Analysis
Governmental activities. Overall, governmental revenues decreased 3.2%, or $1,447,691, due to
several factors. Property tax revenues decreased 1.0%, or $233,818, due to an increase in tax petitions
adjudicated in 2021. Operating grants increased 36%, or $1,554,193, due to the receipt and recognition
of federal ARPA funds. Capital grants decreased 26.4%, or $1,799,790, due to grants related to an extra
street project in 2020. Charges for services decreased 2.8%, or $117,862, due to a slight downward trend
in building permits. Investment earnings decreased 116%, or $872,753, due to a large market value
adjustment made at year-end. Expenses for governmental activities increased 1.2%, or $410,459, in
2021, mostly due to inflationary increases. The graphs below provide comparisons of the governmental
activities program revenues and expenses.
Expenses and Program Revenues
Governmental Activities
$14,000,000
$12,000,000
$10,000,000
$8,000,000
$6,000,000
$4,000,000
$2,000,000
$-
GeneralPublic SafetyPublic WorksParks &CommunityInterest & Fiscal
GovernmentRecreationDevelopmentCharges
9ǣƦĻƓƭĻwĻǝĻƓǒĻ
Other revenues
Charges for
1%
services
Other Grants
9%
3%
Operating grants
and contributions
Tax increment
14%
4%
Capital grants and
Taxes
contributions
57%
12%
20
Council Packet Page Number 123 of 373
F3, Attachment 4
City of Maplewood
Management's Discussion and Analysis
Business-type activities. Revenues for business-type activities increased 5.0%, or $755,509 overall, due
to increases in capital contributions and utility fees. Charges for services increased 0.03%, or $36,734
overall. Sewer charges were up 5.7%, or $297,225, and recycling charges were up 22.3%, or $212,451.
However, ambulance charges were down $507,858 due to the pandemic. Capital grants and
contributions increased 46%, or $855,876, due to an increase in capital contributions to the utility funds.
The graphs below show the business-type activities revenue and expense comparisons.
Expenses and Program Revenues
Business-Type Activities
$7,000,000
$6,000,000
$5,000,000
$4,000,000
$3,000,000
$2,000,000
$1,000,000
$-
SewerEnvironmentalRecyclingAmbulanceStreet light utility
utilityprogramservice
ExpenseRevenue
Revenue Sources
Business-Type Activities
Nonoperating
Revenues
3%
Operating
Revenues
97%
Operating RevenuesNonoperating Revenues
21
Council Packet Page Number 124 of 373
F3, Attachment 4
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, unassigned fund
balance may serve as a useful measure of a government's net resources available for spending at the end
of the fiscal year.
At the end of the current fiscal year, the City of Maplewood's governmental funds reported combined
ending fund balances of $54,229,401. Approximately 23.3% of this total, or $12,645,531, constitutes
unassigned fund balance. The remainder of the total fund balance, $41,583,870, is not available for new
spending because it is either A) nonspendable $47,407 B) restricted $24,499,849, C) committed,
$5,541,715, or D) assigned, $11,494,899, for other purposes.
The fund balance in the General Fund increased by $3,735,233 in 2021, compared to the 2020 increase
of $3,545,643. From 2020 to 2021, total revenues of the general fund increased 15.3% while total
expenditures increased 0.06%. The most significant increase in General Fund revenues occurred in
intergovernmental revenue due to the receipt and recognition of federal ARPA revenue. In 2021,
General Fund expenditures exceeded revenues by $4,121,129 before transfers. Overall, revenues came
in at 100.9% of the final budget, primarily due to building permit collections. Expenditures were 97.3%
of the final budget, primarily due to cost savings related to temporary vacancies in the police
department. The fund balance of the General Fund at year-end is $17,429,960.
The fund balance in the Debt Service Funds increased by $3,002,182, primarily due to the issuance of
refunding bonds in 2021 for defeasance of the 2012A, 2013A and 2014A bonds in 2022. The fund
balance in the Public Improvement Projects Fund increased in 2021 by $195,411. The fund balance in
the Fire Station Capital Project Fund increased $4,824,302, due to issuance of bonds to finance the
project, which will be complete in 2022.
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 position in the six proprietary funds totals $10,843,487. All proprietary funds ended the
year with positive unrestricted net position.
The Ambulance Service Fund accounts for customer service charges used to finance the operating
expenses for ambulance services. Operating revenues and expenses in fiscal year 2021 were $2,448,358
and $3,424,593, respectively. In addition, there were net non-operating revenues of $259,247 and
transfers in of $751,556, which resulted in an increase in net position of $34,568.
22
Council Packet Page Number 125 of 373
F3, Attachment 4
City of Maplewood
Management's Discussion and Analysis
The Environmental Utility Fund is used to account for the City's storm water management program and
projects. These activities are financed by an environmental utility charge that began in October 2003.
Financial data for 2020 and 2021 is as follows:
Environmental Utility Fund
20212020
Operating revenues$ 3,125,044$ 3,116,993
Operating expenses (2,031,409) (1,784,679)
Operating income 1,093,635 1,332,314
Add back depreciation 633,516 590,956
Operating income before depreciation$ 1,727,151$ 1,923,270
Environmental utility charges were increased 3.8% effective January 1, 2014, 3% effective January 1,
2015, 3% effective January 1, 2016, 9% effective January 1, 2017, 5.0% effective January 1, 2018, and
3.8% effective January 1, 2019, to finance operating expenses and capital improvements.
The Recycling Program Fund accounts 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
expenses for 2020 and 2021 are as follows:
Recycling Fund
20212020
Operating revenues$ 1,179,153$ 953,091
Operating expenses (1,033,172) (978,608)
Operating loss/income 145,981 (25,517)
The Sanitary Sewer Fund accounts for financing (by user charges) the cost of sewage treatment, system
maintenance, and administrative operations. Most of the annual sewer operating expense is attributable
to sewage treatment services provided by the Metropolitan Council. These charges were $3,641,526 in
2020 and $3,568,923 in 2020. Consequently, the City's sewer utility rates are determined by the
Metropolitan Council sewage treatment charges. Financial data for 2020 and 2021 is shown below:
Sewer Fund
20212020
Operating revenues$ 5,550,967$ 5,243,659
Operating expenses (4,902,935) (4,989,965)
Operating income 648,032 253,694
Add back depreciation 362,634 374,645
Operating income before depreciation$ 1,010,666$ 628,339
23
Council Packet Page Number 126 of 373
F3, Attachment 4
City of Maplewood
Management's Discussion and Analysis
The Sanitary Sewer Fund (Continued) - Sewer rates were unchanged in 2016 - 2017, but increased 2.0%
in 2018, 5% in 2019, 3% in 2020 and 2.2% in 2021.
The Street Light Utility Fund accounts for electric franchise fee revenues used to finance the street light
expenses. In fiscal year 2021, operating revenues and expenses in the Street Light Utility Fund were
$448,473 and $199,427, respectively.
Budgetary Highlights
General Fund
Most general municipal services are accounted for in the City's General Fund. The following is a
summary of the transactions:
General Fund Budget Report
Variance
Favorable
Amended
(Unfavorable)
BudgetActual
Revenues25,951,774$ 26,193,400$ 241,626$
Expenditures(22,673,770) (22,072,271) 601,499
Other financing sources (uses)(413,833) (385,896) 27,937
Net change2,864,171$ 3,735,233$ 871,062$
Fund balances:
January 1, 202113,694,727
December 31, 202117,429,960$
General Fund revenues were 100.9% of the final budget, due to continued robust building permit
activity. Expenditures were 97.3% of the budget, due to savings in all departments. The largest savings
occurred in the police department due to temporary position vacancies. The December 31, 2021, fund
balance amount exceeded the amount anticipated in the final 2021 budget by $871,062. At the end of
2021, the unassigned fund balance for the General Fund was $13,225,738 or 50.5% percent of General
Fund operating revenues.
There were amendments to the original budget for the General Fund in 2021. The revenue budget was
increased $4,468,004 to accommodate federal ARPA funding. The expenditure budgets were not
increased. The other financing uses (transfers out) budget increased by $1,708,833, to account for
transfers related to the ARPA funding. Net changes to the budget resulted in a planned budgeted surplus
of $2,864,171. The actual surplus was $3,735,233.
24
Council Packet Page Number 127 of 373
F3, Attachment 4
City of Maplewood
Management's Discussion and Analysis
Capital Asset and Debt Administration
Capital assets. The City of Maplewood's net investment in capital assets for its governmental and
business-type activities, as of December 31, 2021, is $135,313,471 (net of accumulated depreciation and
related debt). This net investment in capital assets includes land, buildings and structures, infrastructure,
construction in progress, equipment, vehicles, and other improvements.
Major capital asset events during the current fiscal year included the following:
Net decrease to construction in progress of $3,125,394.
Increase in infrastructure, buildings, equipment, vehicles and other improvements totaling
$10,994,037 before depreciation.
City of Maplewood's Capital Assets (Net of Depreciation)
GovernmentalBusiness-Type
ActivitiesActivities
Total
Infrastructure96,422,618$ -$ 96,422,618$
Land14,954,964 11,624 14,966,588
Buildings and structures27,048,528 377,736 27,426,264
Equipment3,308,903 265,288 3,574,191
Vehicles3,770,900 486,089 4,256,989
Other improvements814,370 36,666,668 37,481,038
Construction in progress12,162,829 - 12,162,829
Total158,483,112$ 37,807,405$ 196,290,517$
Additional information on the City of Maplewood's capital assets is located in Note 4 on pages 62-64 of
this report.
Long-term liabilities. The City of Maplewood's long-term liabilities for governmental activities
outstanding on December 31, 2021, were $70,995,554, with $68,359,768 consisting of outstanding
general obligation (G.O.) bonds and premiums. The outstanding principal on G.O. bonds increased
$5,570,650 during 2021 due to scheduled payments of $12,019,350 and new issuances of $17,590,000.
Of this amount, $9,500,000 financed the new fire station and $8,090,000 was a refunding issuance. The
proceeds of the refunding issuance will defease existing debt in 2022. Capital leases payable at year-end
totaled $707,278. In addition, the City has long-term liabilities in the amount of $1,928,508 for
employee benefits. The City of Maplewood maintains an AA+ credit rating from S&P Global Ratings.
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 $139,276,053. Only
$15,895,000 of the City's outstanding debt is included in the statutory limitation as the other debt is
either wholly or partially financed by revenues other than a general tax levy.
25
Council Packet Page Number 128 of 373
F3, Attachment 4
City of Maplewood
Management's Discussion and Analysis
Long-term liabilities. (Continued) Additional information on the City of Maplewood's long-term debt
is located in Notes 6 and 7 on pages 64-68 of this report.
Economic Factors and Next Year's Budget and Rates
Maplewood had an average annual unemployment rate at the end of 2021 of 2.9%. This compares
with unemployment rates of 2.6% for Ramsey County, 2.6% for the State of Minnesota and 3.7% for
the United States.
The City's local tax capacity increased by 1.3% for property taxes payable in 2022.
City population is expected to increase 1.5% in 2022.
Many factors were considered in preparing the City's budget for the 2022 fiscal year. The City's adopted
2022 budget includes a property tax levy of $24,369,853, which is 5.0% greater than the 2021 levy.
Requests for information. This financial report is designed to provide a general overview of the City of
Maplewood's finances for all those with an interest in the government's finances. Questions concerning
any of the information provided in this report or requests for additional financial information should be
addressed to the Finance Director, 1830 County Road B East, Maplewood, MN 55109.
26
Council Packet Page Number 129 of 373
F3, Attachment 4
BASIC FINANCIAL STATEMENTS
27
Council Packet Page Number 130 of 373
F3, Attachment 4
28
Council Packet Page Number 131 of 373
F3, Attachment 4
City of Maplewood
Statement of Net Position
December 31, 2021
Governmental Business-Type
ActivitiesActivitiesTotal
Assets
Cash and investments (including cash equivalents)$ 7,750,40249,065,420$ 56,815,822$
Cash with fiscal agent 8,658,337 - 8,658,337
Receivables
571,865 2,161,436 2,733,301
Accounts receivable
Interest receivable 166,997 26,220 193,217
Taxes receivable 759,636 717 760,353
7,461,861 - 7,461,861
Special assessments receivable
100,000 - 100,000
Notes receivable
Internal balances (1,590,702) 1,590,702 -
Due from other governments 2,355,866 1,325,031 3,680,897
125,653 - 125,653
Inventory
378,537 359,276 737,813
Prepaid items
1,476,147 - 1,476,147
Assets held for resale
Capital assets not being depreciated
14,954,96411,62414,966,588
Land
12,162,829 12,162,829-
Construction in progress
Capital assets net of accumulated depreciation
Vehicles 3,770,900 486,089 4,256,989
27,048,528377,73627,426,264
Buildings and structures
3,308,903265,288 3,574,191
Furniture and equipment
814,37036,666,66837,481,038
Improvements other than buildings
Infrastructure 96,422,618 96,422,618-
228,012,729 51,021,189 279,033,918
Total assets
Deferred Outflows of Resources
Deferred outflows of resources related to city pensions 12,765,853 439,926 13,205,779
Deferred outflows of resources related to OPEB 481,866 111,978593,844
Total deferred outflows of resources 13,247,719 551,904 13,799,623
$ 241,260,448$ 51,573,093$ 292,833,541
Total assets and deferred outflows of resources
Liabilities
$ 3,757,878$ 175,736$ 3,933,614
Accounts and contracts payable
740,543 - 740,543
Interest payable
Salaries and benefits payable 659,114 118,138 777,252
221,382 137,394 358,776
Due to other governments
721,770 - 721,770
Deposits payable
84,630 - 84,630
Unearned revenue
Bonds payable, net
14,964,724 14,964,724-
Payable within one year
53,395,044 53,395,044-
Payable after one year
Capital lease payable
Payable within one year 190,229 - 190,229
517,049 - 517,049
Payable after one year
Compensated absences payable
94,483 - 94,483
Payable within one year
Payable after one year 1,834,025 - 1,834,025
Net pension liability
9,027,415 622,804 9,650,219
Payable after one year
Total OPEB liability
Payable after one year 1,836,243 426,711 2,262,954
88,044,529 1,480,783 89,525,312
Total liabilities
Deferred Inflows of Resources
Deferred inflows of resources related to city pensions
16,847,262 575,584 17,422,846
Deferred inflows of resources related to OPEB 772,881 179,604 952,485
Total deferred inflows of resources 17,620,143 755,188 18,375,331
Net Position
Net investment in capital assets
99,071,066 37,807,405 135,313,471
Restricted for
Economic development
603,918 - 603,918
Debt service
14,440,041 14,440,041-
Tax increment
1,706,256 - 1,706,256
Park development
1,538,785 - 1,538,785
Capital projects
3,527,963 - 3,527,963
Unrestricted 14,707,747 11,529,717 27,802,464
Total net position 135,595,776 49,337,122 184,932,898
$ 51,573,093241,260,448$ 292,833,541$
Total liabilities, deferred inflows of resources, and net position
See notes to basic financial statements. 29
Council Packet Page Number 132 of 373
F3, Attachment 4
30
nancial statements.
See notes to basic fi
Council Packet Page Number 133 of 373
F3, Attachment 4
City of Maplewood
Balance Sheet - Governmental Funds
December 31, 2021
Debt ServiceCapital Projects
Public Nonmajor Total
Debt Service Improvement Fire Station Governmental Governmental
GeneralFundsProjects FundFundFundsFunds
Assets
Cash and investments$ 16,053,570$ 8,222,157$ 4,565,988$ 7,728,252$ 9,778,644$ 46,348,611
Cash with fiscal agent 8,658,337- - - 8,658,337-
Accrued interest receivable 48,199 28,145 15,413 32,799 31,910 156,466
Due from other governments 2,283,948 - - - 71,918 2,355,866
Accounts receivable 106,478 - - 463,135- 569,613
Notes recievable - - - 100,000- 100,000
Due from other funds - - - 446,878- 446,878
Property taxes receivable 524,639 152,789 - - 82,208 759,636
Special assessments receivable 6,214,042369 - 1,247,450- 7,461,861
Prepaid items 44,557 - - - 2,850 47,407
Assets held for resale - - - 1,476,147- 1,476,147
Total assets$ 19,061,760$ 23,275,470$ 4,581,401$ 7,761,051$ 13,701,140$ 68,380,822
Liabilities
Accounts payable$ 415,034 $ 872,828$ 764,409$ 1,284,964$ 3,342,121
$ 4,886
Contracts payable - 112,742- 216,651 329,393-
Deposits payable 380,668 - - 341,102- 721,770
Due to other governments 64,701 129,480- 13,162 1,992 209,335
Salaries and benefits payable 491,065 - - - 12,509 503,574
Due to other funds - - - 446,878- 446,878
Advance payable - - - 904,472- 904,472
Unearned revenues 84,630 - - - - 84,630
Total liabilities 1,436,098 4,886 1,115,050 994,222 2,991,917 6,542,173
Deferred Inflows of Resources
Unavailable revenue
- taxes and assessments 195,702 6,147,657 - 1,265,889- 7,609,248
Fund Balances
Nonspendable 44,557 - - - 2,850 47,407
Restricted 17,122,927- 3,466,351 3,910,571- 24,499,849
Committed 4,159,665 - - 1,382,050- 5,541,715
Assigned - - 6,766,829- 4,728,070 11,494,899
Unassigned 13,225,738 - - (580,207)- 12,645,531
Total fund balances 17,429,960 17,122,927 3,466,351 6,766,829 9,443,334 54,229,401
Total liabilities, deferred
inflows of resources, and
fund balances$ 19,061,760$ 23,275,470$ 4,581,401$ 7,761,051$ 13,701,140$ 68,380,822
See notes to basic financial statements. 31
Council Packet Page Number 134 of 373
F3, Attachment 4
32
Council Packet Page Number 135 of 373
F3, Attachment 4
City of Maplewood
Reconciliation of the Balance Sheet to
the Statement of Net Position - Governmental Funds
December 31, 2021
Total fund balances - governmental funds$ 54,229,401
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. are not reported as assets in governmental funds.
Cost of capital assets
234,027,606
Less accumulated depreciation
(78,358,281)
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:
(66,227,815)
Bonds payable
(2,131,953)
Unamortized bond premium and discount
(707,278)
Capital lease payable
(1,836,243)
Total OPEB liability
(9,027,415)
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.
279,009
Taxes
39,617
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 city pensions(16,847,262)
Deferred inflows of resources related to OPEB(772,881)
Deferred outflows of resources related to city pensions 12,765,853
Deferred outflows of resources related to OPEB 481,866
Revenues in the Statement of Activities that do not provide current financial resources are not
reported as revenues in the funds.
7,290,622
Deferred special assessments
(740,543)
Governmental funds do not report a liability for accrued interest due 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
3,131,473
included in governmental activities in the Statement of Net Position.
$ 135,595,776
Total net position - governmental activities
See notes to basic financial statements. 33
Council Packet Page Number 136 of 373
F3, Attachment 4
City of Maplewood
Statement of Revenues, Expenditures, and
Changes in Fund Balances - Governmental Funds
Year Ended December 31, 2021
Debt ServiceCapital Projects
Public
Debt Service Improvement
GeneralFundsProjects FundFire Station Fund
Revenues
General property taxes 17,070,245$ 4,828,019$ -$ -$
Tax increment collections - - - -
Miscellaneous taxes 6,746 - - -
Licenses and permits 1,955,926 - - -
Intergovernmental 5,907,352914,585 471,293 -
Special assessments 157 1,543,351 - -
Charges for services 1,132,040- - -
Fines and forfeitures 144,747 - - -
Investment income (73,522) (54,069) (14,672) 58,918
Miscellaneous
Contributions and donations 839 - - -
Rent 1,620 - - -
Other 47,250 - 947,197 -
Total revenues 26,193,400 7,231,886 1,403,818 58,918
Expenditures
Current
Community development 1,562,269 - - -
Administration 1,599,708 - - -
Finance 1,600,442 135,259 - -
Fire 2,520,127 - - -
Legislative 155,991 - - -
Parks and recreation 425,818 - - -
Police 9,937,598 - - -
Public works 4,270,318 - - -
Debt service
Principal retirement 6,255,352- - -
TIF developer payments - - - -
1,815,516- - -
Interest and other charges
Capital outlay
Administration - - - -
Police - - - -
Fire - - 5,090,570-
Parks and recreation - - - -
Public works - 4,575,547- -
Total expenditures 22,072,271 8,206,127 4,575,547 5,090,570
Excess of revenues ove
r
(under) expenditures 4,121,129 (974,241) (3,171,729) (5,031,652)
g Sources (Uses)
Other Financin
Issuance of bonds - 9,500,000 - -
Refunded bonds redeemed- (5,950,000) - -
Issuance of refunding bonds- 8,090,000 - -
Premium on debt issued - 1,195,030 - -
Transfers in 1,315,000 997,347 4,400,600 9,855,954
Transfers out (1,703,833) (9,855,954) (1,033,460) -
Proceeds from sale of capital asset 2,937 - - -
Total other financing sources (uses) (385,896) 3,976,423 3,367,140 9,855,954
Net change in fund balances 3,735,233 3,002,182 195,411 4,824,302
Fund Balances
r 14,120,74513,694,727 3,270,940 1,942,527
Beginning of yea
End of year 17,429,960$ 17,122,927$ 3,466,351$ 6,766,829$
See notes to basic financial statements. 34
Council Packet Page Number 137 of 373
F3, Attachment 4
Nonmajor Total
Governmental Governmental
FundsFunds
$ 22,867,244968,980$
1,919,195 1,919,195
1,869,839 1,876,585
1,955,926-
1,968,910 9,262,140
826,838 2,370,346
530,270 1,662,310
10,615 155,362
(23,508) (106,853)
2,000 2,839
144,940 146,560
87,462 1,081,909
8,305,541 43,193,563
117,173 1,679,442
542,818 2,142,526
1,735,701-
53,475 2,573,602
15,000 170,991
216,245 642,063
3,510 9,941,108
278,780 4,549,098
6,255,352-
1,390,044 1,390,044
1,815,516-
299,489 299,489
286,873 286,873
5,090,570-
639,378 639,378
4,575,547-
3,842,785 43,787,300
4,462,756 (593,737)
9,500,000-
(5,9- 50,000)
8,090,000-
1,195,030-
1,980,298 18,549,199
(4,909,518) (17,502,765)
36,057 38,994
(2,893,163) 13,920,458
1,569,593 13,326,721
7,873,741 40,902,680
$ 9,443,334$ 54,229,401
35
Council Packet Page Number 138 of 373
F3, Attachment 4
36
Council Packet Page Number 139 of 373
F3, Attachment 4
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, 2021
Net change in fund balances - governmental funds$ 13,326,721
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.
5,209,893
Capital outlays
(4,981,409)
Depreciation expense
(71,939)
Loss on disposal
Unfunded OPEB obligations are recognized as paid in the governmental funds but recognized as
(39,547)
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 2,466,125
State aid contribution
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 6,069,350
Refunded bonds payable
186,002
Capital lease payable
Governmental funds report the effects of bond premiums and discounts when debt is first issued,
(317,096)
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, however,
(46,307)
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
(17,590,000)
funds but have no impact on net position in the Statement of Activities.
Refunding bond payments are recognized as other financing uses in the governmental funds but
5,950,000
as an increase in net assets 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.
(37,998)
Property taxes delinquent
366
Special assessments delinquent
(378,004)
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 is
125,689
reported with governmental activities in the government-wide financial statements.
Change in net position - governmental activities
$ 9,871,846
See notes to basic financial statements. 37
Council Packet Page Number 140 of 373
F3, Attachment 4
City of Maplewood
Statement of Net Position - Proprietary Funds
December 31, 2021
Business-Type Activities
Enterprise Funds
604
606 Ambulance Environmental
ServiceUtility
Assets
Current assets
$ 2,107,0851,745,686$
Cash and cash equivalents
7,4923,986
Accrued interest receivable
405,190-
Due from other governments
6861,962,243
Accounts receivable - net
--
Advance due from other funds
-717
Property taxes receivable
--
Inventory
2,0005,728
Prepaid items
2,522,4533,718,360
Total current assets
Noncurrent assets
Capital assets
1,748,06738,639,639
Structures, vehicles, and equipment
(13,227,125)(1,095,949)
Less: allowance for depreciation
25,412,514652,118
Net capital assets
27,934,9674,370,478
Total assets
Deferred Outflows of Resources
Deferred outflows of resources related to OPEB 69,864 20,609
Deferred outflows of resources related to pensions 265,339-
69,864 285,948
Total deferred outflows of resources
$ 4,440,342$ 28,220,915
Total assets and deferred outflows of resources
Liabilities
Current liabilities
Accounts payable $ 27,929$ 41,857
Due to other governments 19,345 110,903
Interest payable - -
Salaries payable 83,298 14,571
Employee benefits payable - current portion - -
Total current liabilities 130,572 167,331
Noncurrent liabilities
Employee benefits payable - noncurrent portion - -
Total other post employment benefits (OPEB) liability 266,232 78,533
Net pension liability 375,641-
Less amount due within one year - -
Total noncurrent liabilities 266,232 454,174
Total liabilities 396,804 621,505
Deferred Inflows of Resources
Deferred inflows of resources related to OPEB 112,057 33,055
Deferred inflows of resources related to pensions 347,161-
112,057 380,216
Total deferred inflows of resources
Net Position
Net investment in capital assets 652,11825,412,514
Unrestricted 3,279,363 1,806,680
Total net position 3,931,481 27,219,194
Total liabilities, deferred inflows of resources,
$ 4,440,342$ 28,220,915
and net position
.
See notes to basic financial statements. 38
Council Packet Page Number 141 of 373
F3, Attachment 4
Business-Type Activities Enterprise Funds
Governmental
Activities -
605 Recycling 601 Sanitary 607 Street Internal Service
ProgramSewerLight UtilityTotalFunds
$ 356,268$ 2,383,002$ 1,158,361$ 7,750,402$ 2,716,809
1,326 8,853 4,563 26,220 10,531
266,656 652,397 1,325,031788 -
80,541 7,412 110,554 2,161,436 2,252
904,472- 904,472- -
- - - 717 -
- - - 125,653-
351,548- 359,276- 331,130
704,791 4,307,684 1,274,266 12,527,554 3,186,375
25,308,174- 6,255 65,702,135 7,577,331
(13,570,405)- (1,251) (27,894,730) (4,763,544)
11,737,769- 5,004 37,807,405 2,813,787
704,791 16,045,453 1,279,270 50,334,959 6,000,162
2,302 19,203 111,978- -
18,640 155,947 439,926- -
20,942 175,150 551,904- -
$ 725,733$ 16,220,603$ 1,279,270$ 50,886,863$ 6,000,162
$ 89,545$ 1,537$ 14,866$ 175,734$ 86,364
- 14 7,134 137,396 12,047
- - - - -
2,922 17,347 118,138- 155,540
- - - - 94,483
92,467 18,898 22,000 431,268 348,434
- - - 1,928,508-
8,772 73,174 426,711- -
26,388 220,775 622,804- -
- - - (94,483)-
35,160 293,949 1,049,515- 1,834,025
127,627 312,847 22,000 1,480,783 2,182,459
3,693 30,799 179,604- -
24,387 204,036 575,584- -
28,080 234,835 755,188- -
11,737,769- 5,004 37,807,405 2,813,787
570,026 3,935,152 1,252,266 10,843,487 1,003,916
570,026 15,672,921 1,257,270 48,650,892 3,817,703
$ 725,733$ 16,220,603$ 1,279,270$ 50,886,863$ 6,000,162
Adjustment to reflect the consolidation
of internal service fund activities related
to enterprise funds 686,230
Net position of business-type activities$ 49,337,122
39
Council Packet Page Number 142 of 373
F3, Attachment 4
City of Maplewood
Statement of Revenues, Expenses, and Changes
in Fund Net Position - Proprietary Funds
Year Ended December 31, 2021
Business-Type Activities
Enterprise Funds
604
606 Ambulance Environmental
ServiceUtility
Operating Revenues
Utility/recycling/ambulance billings2,448,255$ $ 3,125,044
- -
Franchise tax
Other sales and services 103 -
Total operating revenues 2,448,358 3,125,044
Operating Expenses
Personnel services 2,564,557 887,052
Materials and supplies 182,691 16,173
Contractual services 462,666 494,668
Depreciation 214,679 633,516
Total operating expenses 3,424,593 2,031,409
Operating income (loss) (976,235) 1,093,635
Nonoperating Revenues (Expenses)
2,641(3,493)
Investment income
Intergovernmental 925254,544
General property taxes -306
Gain (loss) on disposal of capital assets -8,483
--
Other income
-(593)
Interest expense
3,566259,247
Total nonoperating revenues (expenses)
Income (loss) before
1,097,201(716,988)
contributions and transfers
Capital Contributions 2,080,730-
Transfers in 10,739751,556
Transfers out (1,011,881)-
Change in net position 2,176,78934,568
Net Position
Beginning of year 25,042,4053,896,913
r$ 27,219,1943,931,481$
End of yea
See notes to basic financial statements. 40
Council Packet Page Number 143 of 373
F3, Attachment 4
Business-Type Activities Enterprise Funds
Governmental
Activities -
605 Recycling 601 Sanitary 607 Street
Internal Service
ProgramSewerLight UtilityTotal
Funds
$ 5,506,9731,165,542$ -$ 12,245,814$ -$
-- 448,473 448,473 -
43,99413,611 - 57,708 8,947,452
5,550,9671,179,153 448,473 12,751,995 8,947,452
577,87788,570 - 4,118,056 7,347,383
32,99335,259 - 267,116 536,294
909,343 3,929,431 199,114 5,995,222 501,159
362,634- 1,211,142313 445,872
1,033,172 4,902,935 199,427 11,591,536 8,830,708
145,981 648,032 249,046 1,160,459 116,744
315 (5,845) (1,389) (7,771) (14,438)
116,994 544 373,007- 9,356
- - - 306 -
- - - 8,483 24,544
- 3,829 - 3,829 -
- - - (593) -
117,309 (1,472) (1,389) 377,261 19,462
263,290 646,560 247,657 1,537,720 136,206
639,582- 2,720,312- -
941 14,372 777,608- 15,387
(55,000) (747,548) (25,000) (1,839,429) -
209,231 552,966 222,657 3,196,211 151,593
360,795 15,119,955 1,034,613 45,454,681 3,666,110
$ 570,026$ 15,672,921$ 1,257,270$ 48,650,892$ 3,817,703
Change in net position reported above$ 3,196,211
adjustment to reflect the consolidation
of internal service fund activities
Fund activities related to enterprise funds
25,904
Change in net position of business-type
$ 3,222,115
activities
41
Council Packet Page Number 144 of 373
F3, Attachment 4
City of Maplewood
Statement of Cash Flows - Proprietary Funds
Year Ended December 31, 2021
Business-Type Activities -
Enterprise Funds
604
606 Ambulance Environmental
ServiceUtility
Cash Flows - Operating Activities
Receipts from customers$ 2,817,856$ 3,125,238
Interfund services provided and used (216,000)-
Payments to suppliers for goods and services (636,508) (146,192)
Payments to employees for services (2,557,305) (757,233)
Other operating revenues 103 -
Net cash flows - operating activities (375,854) 2,005,813
Cash Flows - Noncapital
Financing Activities
Property taxes 740 -
Intergovernmental receipts 254,544 925
Transfer from other funds 751,556 10,739
Transfer to other funds - -
Net cash flows - noncapital
financing activities 1,006,840 11,664
Cash Flows - Capital and Related
Financing Activities
Principal paid on debt (46,522) -
Interest paid on debt (1,016) -
- -
Capital lease proceeds
Acquisition of capital assets (7,201) -
Transfer to other funds (1,011,881)-
Proceeds from disposal of capital assets 8,483 -
Net cash flows - capital and related
financing activities (46,256) (1,011,881)
Cash Flows - Investing Activities
Investment income (5,077) (2,853)
Net change in cash and cash equivalents 579,653 1,002,743
Cash and Cash Equivalents
January 1
1,166,033 1,104,342
December 31
$ 1,745,686$ 2,107,085
See notes to basic financial statements. 42
Council Packet Page Number 145 of 373
F3, Attachment 4
Business-Type Activities -
Enterprise Funds
Governmental
Activities -
605 Recycling 601 Sanitary 607 Street
Internal Service
ProgramSewerLight UtilityTotalFunds
$ 1,099,087$ 5,498,559$ 448,546$ 12,989,286$ -
(126,000)- (342,000)- 8,864,573
(997,001) (3,882,768) (195,058) (5,857,527) (652,559)
(96,479) (704,493) (4,115,510)- (7,552,629)
13,611 43,994 - 57,708 94,325
19,218 829,292 253,488 2,731,957 753,710
- - - 740 -
116,910 544 372,923- 9,356
941 14,372 777,608- -
(55,000) (390,000) (25,000) (470,000) 15,387
62,851 (371,255) (25,000) 685,100 24,743
- - (46,522)- -
- - - (1,016) -
- - -
- -
- - - (7,201) (971,459)
(357,548)- (1,369,429)- -
- - -
8,483 60,043
(357,548)- (1,415,685)- (911,416)
(487) (10,137) (3,981) (22,535) (18,799)
81,582 90,352 224,507 1,978,837 (151,762)
274,686 2,292,650 933,854 5,771,565 2,868,571
$ 356,268$ 2,383,002$ 1,158,361$ 7,750,402$ 2,716,809
43
Council Packet Page Number 146 of 373
F3, Attachment 4
City of Maplewood
Statement of Cash Flows - Proprietary Funds
Year Ended December 31, 2021
Business-Type Activities -
Enterprise Funds
604
606 Ambulance Environmental
ServiceUtility
Reconciliation of Operating
Income (Loss) to Net Cash Flows -
Operating Activities
Operating income (loss)$ (976,235)$ 1,093,635
Adjustments to reconcile operating
income (loss) to net cash flows -
operating activities
Depreciation 214,679 633,516
Pension expense 134,009-
Accounts receivable 369,601 -
Special assessments receivable - -
Due from other governments - 194
Prepaid items (5,728) (2,000)
Inventory - -
Accounts payable 8,302 39,746
Salaries payable (576) (4,584)
Due to other governments 6,275 110,903
Deposits - -
Unearned revenue - -
OPEB expense 7,828 394
Employee benefits payable - -
Total adjustments 600,381 912,178
Net cash flows - operating activities$ (375,854)$ 2,005,813
Noncash Capital and Related
Financing Activities
Capital contributions$ 2,080,730-$
See notes to basic financial statements. 44
Council Packet Page Number 147 of 373
F3, Attachment 4
(Continued)
Business-Type Activities -
Enterprise Funds
Governmental
Activities -
605 Recycling 601 Sanitary 607 Street Internal Service
ProgramSewerLight UtilityTotalFunds
$ 648,032145,981$ 249,046$ 1,160,459$ 116,744$
362,634- 313 1,211,142 445,872
(128,591)(8,641) - (3,223) -
(7,220)(36,752) 74 325,703 (2,252)
-- - - -
(1,194)(29,703) (1) (30,704) 13,698
(46,093)- - (53,821) (62,046)
-- - - 4,038
(265)(52,056) (765) (5,038) 463,823
(628)309 - (5,479) (144,133)
14(343) 4,821 121,670 (15,179)
-- - - -
-- - - -
2,603423 - 11,248 -
-- - - (66,855)
(126,763) 181,260 4,442 1,571,498 636,966
$ 19,218$ 829,292$ 253,488$ 2,731,957$ 753,710
$ 639,582-$ $ 2,720,312-$ $ -
45
Council Packet Page Number 148 of 373
F3, Attachment 4
46
Council Packet Page Number 149 of 373
F3, Attachment 4
City of Maplewood
Notes to Basic Financial Statements
NOTE 1 Î 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.
Blended Component Unit
During 2009, the City adopted Ordinance No. 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.
47
Council Packet Page Number 150 of 373
F3, Attachment 4
City of Maplewood
Notes to Basic Financial Statements
NOTE 1 Î SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
B. Government-Wide and Fund Financial Statements
The government-wide financial statements (i.e., the Statement of Net Position and the Statement of
Activities) report information on all activities of the primary government and its component unit. 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 to a 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. Direct expenses 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 capital requirements 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.
C. Measurement Focus, Basis of Accounting, and Financial Statement Presentation
The government-wide financial statements are reported using the economic resources measurement
focus and the accrual basis of accounting, as are the proprietary fund financial statements. Revenues are
recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of
related cash flows. Property taxes are recognized as revenues in the year for which they are levied.
Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by
the provider have been met.
Governmental fund financial statements are reported using the current financial resources measurement
focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both
measurable and available. Revenues are considered to be available when they are collectible within 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.
48
Council Packet Page Number 151 of 373
F3, Attachment 4
City of Maplewood
Notes to Basic Financial Statements
NOTE 1 Î SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
C. Measurement Focus, Basis of Accounting, and Financial Statement Presentation (Continued)
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.
Intergovernmental revenue is recognized when eligibility requirements have been meet. 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 due from County taxes receivable. The portion of
delinquent taxes not collected by the City in January are fully offset by deferred inflows because they
are not available to finance current expenditures.
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.
49
Council Packet Page Number 152 of 373
F3, Attachment 4
City of Maplewood
Notes to Basic Financial Statements
NOTE 1 Î SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
C. Measurement Focus, Basis of Accounting, and Financial Statement Presentation (Continued)
Special Assessment Revenue Recognition (Continued)
Once a special assessment roll is adopted, the amount attributed to each parcel is a lien upon that
property until full payment is made or the amount is determined to be excessive by the City Council or
court action. If special assessments are allowed to go delinquent, the property is subject to tax forfeit
sale. 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-Wide Financial 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 as revenue for the current year. All remaining
delinquent and deferred assessments receivable in governmental funds are offset by deferred inflows.
Description of Funds:
Major Governmental Funds:
General Fund Î This fund is the City's primary operating fund. It accounts for all financial resources
of the general government, except those required to be accounted for in another fund.
Debt Service Fund Î This 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 Fund Î This fund accounts for financial resources to be used to finance
public works construction projects that are financed wholly or partially by special assessments levied
against properties that benefit from the public improvements.
Fire Station Fund Î This fund accounts for the construction of the new fire station.
Major Proprietary Funds:
Ambulance Service Fund Î This fund accounts for customer service charges that are used to finance
emergency medical services.
Environmental Utility Fund Î This fund accounts for revenues and expenses related to the
administration, planning, implementation, and maintenance of the storm water management
program.
50
Council Packet Page Number 153 of 373
F3, Attachment 4
City of Maplewood
Notes to Basic Financial Statements
NOTE 1 Î SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
C. Measurement Focus, Basis of Accounting, and Financial Statement Presentation (Continued)
Description of Funds (Continued):
Major Proprietary Funds (Continued):
Recycling Program Fund Î This fund accounts for recycling charges that are levied to finance
recycling costs and public education on solid waste reduction and recycling.
Sanitary Sewer Fund Î This fund accounts for customer sewer charges which are used to finance
sewer system operating expenses.
Street Light Utility Fund Î This 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.
Additional Fund Types:
Special Revenue Funds Î Used to account for the proceeds of specific revenue sources (other than
major capital resources) that are restricted to expenditures for specified purposes.
Capital Projects Funds Î Used 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 Funds Î Used to account for information technology, employee benefits, dental
insurance, risk management, and fleet management services provided by one department to other
departments of the City.
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 revenues include 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
revenues rather than as program revenues. Likewise, general revenues include all taxes.
51
Council Packet Page Number 154 of 373
F3, Attachment 4
City of Maplewood
Notes to Basic Financial Statements
NOTE 1 Î SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
C. Measurement Focus, Basis of Accounting, and Financial Statement Presentation (Continued)
Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating
revenues and expenses generally result from providing services and producing and delivering goods in
connection with a proprietary fund's principal ongoing operations. The principal operating revenues of
the 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/Inflows of Resources, and Net Position or Equity
1. Deposits and 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 with original maturities of three months or less from the date of acquisition.
Minnesota Statutes authorize the 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.
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. 7 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 to the early redemption.
52
Council Packet Page Number 155 of 373
F3, Attachment 4
City of Maplewood
Notes to Basic Financial Statements
NOTE 1 Î SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position or Equity
(Continued)
2. Receivables and Payables
All trade and property tax receivables are shown net of an allowance for uncollectibles. At
December 31, 2021, an allowance of $360,000 was 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 2021.
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, and Prepaid Items
Inventory of materials and supplies has been valued at cost using the first-in, first-out (FIFO)
method. Inventory maintained by the City is in its Internal Service Fund for the fleet maintenance.
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.
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 the consumption method and recorded as expenditures/expenses at the time of consumption.
53
Council Packet Page Number 156 of 373
F3, Attachment 4
City of Maplewood
Notes to Basic Financial Statements
NOTE 1 Î SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position or Equity
(Continued)
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
the following thresholds:
AssetsThreshold
Land and land improvementsAlways capitalize
Easements$50,000
Building and building improvements$50,000
Construction in progressAlways capitalize
Infrastructure$100,000
Machinery and Equipment$10,000
Intangible Assets$50,000
Capital Leases$10,000
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 and
MCC equipment).
Assets are valued at historical cost or estimated historical cost if purchased or constructed. Donated
capital assets are valued at acquisition value 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, 2021.
54
Council Packet Page Number 157 of 373
F3, Attachment 4
City of Maplewood
Notes to Basic Financial Statements
NOTE 1 Î SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position or 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:
AssetsYears
Building and building improvements15-30
Infrastructure including easements25-50
Equipment and vehicles 3-30
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 assets 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 two items that qualify for reporting in
this category. The City presents deferred outflows of resources on the Statement of Net Position for
deferred outflows of resources related to pensions and OPEB for various estimate differences that
will be amortized and recognized over future years.
In addition to liabilities, the statement of financial position and fund financial statements will
sometimes report a separate section for deferred inflows of resources. This separate financial
statement element represents an acquisition of net assets 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 Sheet as unavailable revenue. The governmental funds report
unavailable revenues from two sources: property taxes and special assessments. These amounts are
deferred and recognized as an inflow of resources in the period that the amounts become available.
The City presents deferred inflows of resources on the Statement of Net Position for deferred
inflows of resources related to pensions and OPEB for various estimate differences that will be
amortized and recognized over future years.
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 5 for further information on
employee benefits.
55
Council Packet Page Number 158 of 373
F3, Attachment 4
City of Maplewood
Notes to Basic Financial Statements
NOTE 1 Î SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position or 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 the use of
resources reported in governmental funds. These classifications are as follows:
Nonspendable Fund Balance Î These are amounts that cannot be spent because they are not
in spendable form.
Restricted Fund Balance Î 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.
56
Council Packet Page Number 159 of 373
F3, Attachment 4
City of Maplewood
Notes to Basic Financial Statements
NOTE 1 Î SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position or Equity
(Continued)
9. Fund Equity (Continued)
a. Classification (Continued)
Committed Fund Balance Î 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 Î 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 Î These are residual amounts in the General Fund not 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 unassigned fund balance in the General Fund shall be maintained at a minimum level
of 40%, with a desired level of 50%, of annual General Fund operating expenditures.
10. Net Position
In the government-wide financial statements, net position represents the difference between assets
and deferred outflows of resources; and liabilities and deferred inflows of resources. Net position is
displayed in three components:
Net Investment in Capital Assets Î Consists of capital assets, net of accumulated depreciation,
reduced by any outstanding debt attributable to acquire the capital assets.
57
Council Packet Page Number 160 of 373
F3, Attachment 4
City of Maplewood
Notes to Basic Financial Statements
NOTE 1 Î SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position or Equity
(Continued)
10. Net Position (Continued)
Restricted Net Position Î Consists 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 Position Î All other net position that do not meet the definition of "restricted" or
"net investment in capital assets".
There is a reclassification of $1,565,000 between net investment in capital assets and unrestricted net
position on the 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.
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 Projects Funds which are prepared on the modified
accrual basis of accounting, except for the Legacy Village Park Development, and Tax Increment
Economic Development District 1-15. Budgets were not adopted for these funds in 2021, and therefore,
individual budget schedules are not presented. The budgets adopted for the Special Revenue and Capital
Projects Funds 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.
58
Council Packet Page Number 161 of 373
F3, Attachment 4
City of Maplewood
Notes to Basic Financial Statements
NOTE 2 Î STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY
A. Deficit Fund Equity
At December 31, 2021, individual funds with deficit fund balances are as follows:
Fund
FundBalance
Capital Projects Funds
General Building Replacement Fund(70,719)$
Public Safety Training Facility Fund(215,137)
Tax Increment Economic Development District 1-11(127,870)
Tax Inrement District 1-13(137,252)
Tax Increment Financing District 1-15(12,890)
Tax Increment District 1-14(16,339)
Internal Service Fund
Employee Benefits(411,150)
NOTE 3 Î 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 Î 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 City's deposits be collateralized as
required by Minnesota Statutes for an amount exceeding FDIC, SAIF, BIF, or FCUA coverage. As of
December 31, 2021, the City's bank balance was $0 and not exposed to custodial credit risk. The book
balance as of December 31, 2021, was $0 for deposits.
59
Council Packet Page Number 162 of 373
F3, Attachment 4
City of Maplewood
Notes to Basic Financial Statements
NOTE 3 Î DEPOSITS AND INVESTMENTS (CONTINUED)
B. Investments
Investment Maturities (In Years)
FairLess
Pooled Investment TypeValueThan 11 - 56 - 10
External Investment Pool - 4M Fund$ 12,692,472$ 12,692,472$ -$ -
Brokered Money Market Funds 4,962,422 4,962,422 - -
Long-term bonds 19,632,613 2,872,802 16,116,952 642,859
U.S. Agencies 7,620,180 5,966,876 1,653,304 -
Brokered certificates of deposit 11,371,733 4,386,177 6,985,556 -
Commercial paper 8,187,710 8,187,710 - -
Total$ 64,467,130$ 39,068,459$ 24,755,812$ 642,859
Investment Maturities (In Years)
FairLess
Non-Pooled Investment TypeValueThan 11 - 56 - 10
Brokered Money Market Funds$ 980,590$ -$ 980,590$ -
Concentration of Credit Risk: The City's investment policy states the City will diversify its investment
portfolio to eliminate the risk of loss resulting from over concentration of assets in a specific issuer, or a
specific class of maturities. As of December 31, 2021, the City's investments follow the guidelines
stated in its investment policy.
Credit Risk: The City's investment policy limits investments to those specified in the above statutes. As
of December 31, 2021, the FFCB and FHLMC bonds were rated AA+ by Standard and Poor's (S&P)
and Aaa by Moody's Investors Services, while municipal bonds were rated AA- to AAA by S&P and A1
to Aaa by Moody's Investors Services. Brokered certificates of deposit, money market mutual funds, and
U.S. Treasury notes and bonds are unrated.
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 Î 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.
60
Council Packet Page Number 163 of 373
F3, Attachment 4
City of Maplewood
Notes to Basic Financial Statements
NOTE 3 Î DEPOSITS AND INVESTMENTS (CONTINUED)
B. Investments (Continued)
The City has the following recurring fair value measurements as of December 31, 2021:
$4,962,422 of investments are valued using a quoted market prices (Level 1 inputs)
$46,812,236 of investments are valued using a matrix pricing model (Level 2 inputs)
Summary of cash deposits and investments as of December 31, 2021, were as follows:
Petty cash and other cash on hand$ 26,439
Investments (Note 3.B.) 65,447,720
Total deposits and investments$ 65,474,159
Deposits and investments are presented in the December 31, 2021, basic financial statements as follows:
Statement of Net Position
Cash and investments$ 56,815,822
Cash with fiscal agent 8,658,337
Total deposits and investments$ 65,474,159
61
Council Packet Page Number 164 of 373
F3, Attachment 4
City of Maplewood
Notes to Basic Financial Statements
NOTE 4 Î CAPITAL ASSETS
Capital asset activity for the year ended December 31, 2021, was as follows:
BeginningEnding
BalanceIncreasesDecreasesBalance
Governmental activities
Capital assets, not being depreciated
Land
$ -14,954,964$ -$ 14,954,964$
Construction in progress
9,705,04615,288,223 (12,830,440) 12,162,829
Total capital assets, not
being depreciated
9,705,04630,243,187 (12,830,440) 27,117,793
Capital assets, being depreciated
Buildings
492,28942,855,559 - 43,347,848
Equipment
9,248,894 284,846 (170,568) 9,363,172
Vehicles
8,352,703 531,807 (282,885) 8,601,625
Other improvements
1,397,812 115,525 1,513,337-
Infrastructure
144,192,878 7,468,284 151,661,162-
Total capital assets,
being depreciated
206,047,846 8,892,751 (453,453) 214,487,144
Less accumulated depreciation for
Buildings
948,70115,350,619 - 16,299,320
Equipment
5,625,510 563,829 (135,070) 6,054,269
Vehicles
4,402,223 639,448 (210,946) 4,830,725
Other improvements
659,501 39,466 698,967-
Infrastructure
52,002,707 3,235,837 55,238,544-
Total accumulated depreciation
78,040,560 5,427,281 (346,016) 83,121,825
Total capital assets being
depreciated - net
128,007,286 3,465,470 (107,437) 131,365,319
Governmental activities capital
assets - net
$ 158,250,473$ 13,170,516$ (12,937,877)$ 158,483,112
62
Council Packet Page Number 165 of 373
F3, Attachment 4
City of Maplewood
Notes to Basic Financial Statements
NOTE 4 Î CAPITAL ASSETS (CONTINUED)
BeginningEnding
BalanceIncreasesDecreasesBalance
Businesss-type activities
Capital assets, not being depreciated
Land$ 11,624$ -$ -$ 11,624
Capital assets, being depreciated
Buildings 601,949 - 601,949-
Improvements other than buildings 60,237,806 2,720,311 62,958,117-
Equipment 1,029,133 (28,000)- 1,001,133
Vehicles 1,266,885 7,201 (144,774) 1,129,312
Total capital assets, being depreciated63,135,773 2,727,512 (172,774) 65,690,511
Less accumulated depreciation for
Buildings 214,676 9,537 224,213-
Improvements other than buildings 25,317,167 974,282 26,291,449-
Equipment 673,689 90,156 (28,000) 735,845
Vehicles 650,830 137,167 (144,774) 643,223
Total accumulated depreciation 26,856,362 1,211,142 (172,774) 27,894,730
Total capital assets being
depreciated - net 36,279,411 1,516,370 (345,548) 37,795,781
Business-type activities
capital assets - net$ 36,291,035$ 1,516,370$ (345,548)$ 37,807,405
Depreciation expense was charged to functions/programs of the City as follows:
Governmental activities
General government$ 668,900
Public safety 599,608
Public works 3,017,810
Parks and recreation 693,836
Community development 1,255
Information technology 45,834
Fleet management 400,038
Total depreciation expense - governmental activities5,427,281$
63
Council Packet Page Number 166 of 373
F3, Attachment 4
City of Maplewood
Notes to Basic Financial Statements
NOTE 4 Î CAPITAL ASSETS (CONTINUED)
Business-type activities
Ambulance services$ 214,679
Environmental utility633,516
Sanitary sewer 362,634
Street light utility 313
Total depreciation expense - business-type activities1,211,142$
NOTE 5 Î EMPLOYEE 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$ 1,641,941
Sick leave 147,958
Compensatory time off 68,900
Accrued taxes and benefits 69,709
Total$ 1,928,508
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 of service 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 6 Î LONG-TERM DEBT
A. Governmental Activities
During 2021, the amount of the City's long-term liabilities changed as follows:
BalanceBalanceDue Within
12/31/20AdditionsDeductions12/31/21One Year
G.O. Bonds$ 60,657,165$ 17,590,000$ (12,019,350)$ 66,227,815$ 14,964,724
Premium 1,814,857 1,195,030 (877,934) 2,131,953 -
Capital leases payable 893,280 (186,002)- 707,278 190,229
Employee benefits 1,995,363 300,705 (367,560) 1,928,508 94,483
Total governmental
activities$ 65,360,665$ 19,085,735$ (13,450,846)$ 70,995,554$ 15,249,436
64
Council Packet Page Number 167 of 373
F3, Attachment 4
City of Maplewood
Notes to Basic Financial Statements
NOTE 6 Î LONG-TERM DEBT (CONTINUED)
A. Governmental Activities (Continued)
Principal and interest payments on 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 City is 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 November 2021, the City issued $8,090,000 G.O. Improvement Refunding Bonds, Series 2021A to
refund 2012A, 2013A, and 2014A. The refunding was done to take advantage of lower interest rates.
The refunding resulted in a decrease in future debt service payments of $751,282. The net present value
cash flow savings from the transaction was $751,282. The refunding transaction will occur on February
1, 2022.
A summary of outstanding G.O. Bonds at December 31, 2021, is as follows:
Year Year of Payable
Average
IssuedMaturity12/31/21
Interest Original Issue
Tax increment5.68%19992023692,297$ 57,815$
Improvement3.502011203210,000,000 -
Improvement2.13201220285,780,000 1,090,000
State aid street refunding2.08201220242,505,000 770,000
Improvement, CIP, and refunding2.76201320316,180,000 3,260,000
Refunding2.21201320243,700,000 585,000
Improvement, CIP, TIF, equipment certification3.28201420357,745,000 5,380,000
Refunding2.63201520263,790,000 1,625,000
Tax abatement refunding2.62201520311,215,000 780,000
Refunding2.54201520277,990,000 3,225,000
Improvement, CIP, equipment certification2.09201620323,765,000 2,595,000
Refunding3.00201620245,775,000 2,510,000
Improvement, tax abatement3.00201720333,850,000 3,030,000
Improvement refunding2.00201720253,145,000 1,605,000
Improvement3.40201820344,375,000 3,915,000
Improvement, tax abatement3.40201820342,565,000 2,300,000
Improvement2.83201920354,475,000 4,230,000
Refunding1.95202020325,480,000 5,480,000
Improvement3.00202020366,200,000 6,200,000
Improvement2.00202120429,500,000 9,500,000
Refunding 2.50202120358,090,000 8,090,000
Total bonds payable106,817,297$ 66,227,815$
65
Council Packet Page Number 168 of 373
F3, Attachment 4
City of Maplewood
Notes to Basic Financial Statements
NOTE 6 Î LONG-TERM DEBT (CONTINUED)
A. Governmental Activities (Continued)
All long-term bonded indebtedness outstanding at December 31, 2021, 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, 2021, were $39,617.
Long-term bonded indebtedness listed above were issued to finance acquisition and construction of
capital facilities/equipment or to refinance (refund) previous bond issues.
The scheduled annual principal and interest payments on the City's indebtedness as of December 31,
2021, are the following:
Bonds
Year EndingGovernmental Activities
December 31,PrincipalInterestTotal
2022$ 14,964,724$ 1,648,919$ 16,613,643
2023 6,168,091 1,329,428 7,497,519
2024 5,700,000 1,082,982 6,782,982
2025 4,665,000 931,772 5,596,772
2026 4,525,000 795,270 5,320,270
2027-2031 17,260,000 2,332,902 19,592,902
2032-2036 9,655,000 630,958 10,285,958
2037-2041 2,720,000 148,104 2,868,104
2042 570,000 4,560 574,560
Total$ 66,227,815$ 8,904,895$ 75,132,710
66
Council Packet Page Number 169 of 373
F3, Attachment 4
City of Maplewood
Notes to Basic Financial Statements
NOTE 6 Î LONG-TERM DEBT (CONTINUED)
A. Governmental Activities (Continued)
Future revenue pledged for the payment of long-term debt is as follows:
Revenue PledgedCurrent Year
Percent of
Debt serviceRemainingPrincipalPledged
Total
Use ofas % ofTerm ofPrincipaland InterestRevenue
Debt Service
Bond IssueProceedsTypenet revenuesPledgeand InterestPaidReceived
1999B Tax incrementTIF district financingTax increment100%n/a2012 - 2022210,001$ $ 130,001$ 150,500
2011A ImprovementInfrastructure improvementsSpecial assessments41n/a2011 - 2030 6,052,356- -
2012A ImprovementInfrastructure improvementsSpecial assessments28n/a2013 Î 20271,102,594 590,788 102,165
2012B RefundingInfrastructure improvementsState-aid100n/a2015 - 2023795,550 294,425 294,425
2013A ImprovementInfrastructure improvementsSpecial assessments37n/a2014 - 20313,307,619 544,688 514,884
2013B RefundingInfrastructure improvementsSpecial assessments13n/a2014 - 2024614,500 465,625 211,879
2014A Improvement/TIFInfrastructure improvementsSpecial assessments17n/a2016 Î 20305,470,319 649,838 547,813
2014A Improvement/TIFInfrastructure improvementsTax increment16n/a2016 Î 2030 - 97,425-
2014B RefundingTax abatementTax abatement0n/a2016-2020 - - -
2015A RefundingInfrastructure improvementsSpecial assessments9n/a2016-20261,749,100 435,950 433,485
2015B Improvement/TIFInfrastructure improvementsTax increment75n/a2016-2031880,200 111,500 113,267
2015C RefundingInfrastructure improvementsSpecial assessments30n/a2016-20273,479,603 739,588 714,854
2016A ImprovementInfrastructure improvementsSpecial assessments30n/a2016-20272,897,331 366,838 337,098
2016B RefundingInfrastructure improvementsSpecial assessments30n/a2016-20272,610,050 1,039,550 718,936
2017A ImprovementInfrastructure improvementsSpecial assessments40n/a2018-20253,506,550 375,100 356,652
2017B Advance RefundingInfrastructure improvementsSpecial assessments13n/a2018-20251,661,100 630,100 700,068
2018A Improvement/AbateInfrastructure improvementsSpecial assessments26n/a2018-20257,566,675 584,550 576,044
2019A ImprovementInfrastructure improvementsSpecial assessments36n/a2019-20285,076,113 367,100 401,312
2020A RefundingInfrastructure improvementsSpecial assessments39n/a2021-20326,041,113 79,255 676,415
2020B ImprovementInfrastructure improvementsSpecial assessments36n/a2021-20367,448,750 198,142 604,999
2021A CIP Fire StationCapital improvementsProperty taxes76n/a2022-204211,444,742 - -
2021B RefundingInfrastructure improvementsSpecial assessments9n/a2022-20359,270,795 - -
Total$ 75,132,705$ 13,655,394$ 7,552,221
B. Business-Type Activities
During 2021, the amount of the City's long-term liabilities changed as follows:
BalanceBalanceDue Within
12/31/20AdditionsDeductions12/31/21One Year
Capital leases payable$ 46,522$ (46,522)-$ $ -$ -
NOTE 7 Î CAPITAL LEASE OBLIGATIONS
Governmental 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 $93,883 through March 15, 2023. The book value of the pumper truck was $380,549
at December 31, 2021.
On October 30, 2019, the City entered into a lease purchase agreement for one fire pumper truck. The
capital lease obligation totaled $786,993. The capital lease includes annual principal and interest
payments totaling $112,428 through October 20, 2026. The book value of the pumper truck was
$543,439 at December 31, 2021.
67
Council Packet Page Number 170 of 373
F3, Attachment 4
City of Maplewood
Notes to Basic Financial Statements
NOTE 7 Î CAPITAL LEASE OBLIGATIONS (CONTINUED)
Governmental Activities (Continued)
The future minimum lease obligations and the net present value of these minimum lease payments are
listed below.
Year Ending
December 31,Total
2022$ 206,310
2023 206,310
2024 112,428
2025 112,428
2026 112,428
Total minimum lease payments749,904
Less amount representing interest(42,626)
Present value of net minimum lease payments707,278$
Business-Type Activities
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 $94,930 at December 31, 2021.
68
Council Packet Page Number 171 of 373
F3, Attachment 4
City of Maplewood
Notes to Basic Financial Statements
NOTE 8 Î TAX INCREMENT DISTRICTS
The City is the administering authority for the following Tax Increment Districts.
The following table reflects values as of December 31, 2021:
HousingHousing
District 1-6District 1-7
Year established19952005
Duration of district12/31/202312/31/2031
Tax capacity
Original9,025$ 1,314$
Current 171,699 22,967
Captured - retained$ 162,674$ 21,653
Economic
HousingHousingDevelopment
District 1-8District 1-10District 1-11
Year established200520112011
Duration of district12/31/203012/31/203812/31/2021
Tax capacity
Original$ 9,697$ 20,000$ 2,409,372
Current 98,685 215,525 1,505,591
Captured - retained$ 88,988$ 195,525$ (903,781)
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 $2,490,000 in 1986 for the above tax increment financing
districts. These bonds were not allocated among the above districts.
67
Council Packet Page Number 172 of 373
F3, Attachment 4
City of Maplewood
Notes to Basic Financial Statements
NOTE 9 Î FUND BALANCE DETAIL
At December 31, 2021, a summary of the governmental fund balance classifications are as follows:
PublicNonmajor
GeneralDebtImprovementFire StationGovernmental
FundServiceProjects FundFundFundsTotal
Nonspendable
Prepaid items$ 44,557$ -$ -$ -$ 2,850$ 47,407
Restricted for
Debt service 17,122,927- - - 17,122,927-
Economic development - - - - 603,918 603,918
TIF districts - - - 1,706,256- 1,706,256
Park development - - - 1,538,785- 1,538,785
Community center improvements - - - - 61,612 61,612
Public improvement projects - 3,466,351- - 3,466,351-
Total restricted 17,122,927- 3,466,351 3,910,571- 24,499,849
Committed to
Charitable gambling - - - - 72,489 72,489
Public safety 4,159,665 - - - 4,159,665-
Police services - - - - 65,275 65,275
Tree preservation - - - - 64,608 64,608
Cable television - - - 1,098,168- 1,098,168
Fire training facility - operations - - - - 81,510 81,510
Total committed 4,159,665 - - 1,382,050- 5,541,715
Assigned to
Capital projects - - - - 45,865 45,865
Fire stations - - 6,766,829- 6,766,829-
Police vehicles and equipment - - - - 650,415 650,415
Right-of-way - - - - 112,846 112,846
Streets - - - 3,140,572- 3,140,572
WAC districts - - - - 778,372 778,372
Total assigned - - 6,766,829- 4,728,070 11,494,899
Unassigned 13,225,738 - - (580,207)- 12,645,531
Total fund balance$ 17,429,960$ 17,122,927$ 3,466,351$ 6,766,829$ 9,443,334$ 54,229,401
NOTE 10 Î INTERFUND ASSETS/LIABILITIES
The City has the following due to/from other fund balances at December 31, 2021:
Due FromDue To
Other FundsOther Funds
Major Funds
Nonmajor Governmental Funds446,878$ 446,878$
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.
68
Council Packet Page Number 173 of 373
F3, Attachment 4
City of Maplewood
Notes to Basic Financial Statements
NOTE 10 Î INTERFUND ASSETS/LIABILITIES (CONTINUED)
There is also an advance due to the Sanitary Sewer Fund from Nonmajor Governmental Funds which
represents an interfund loan related to the purchase of land. The amount of the advance is $904,472 and
carries an interest rate of 3.0% until the loan is satisfied.
NOTE 11 Î TRANSFERS
All transfers of assets between funds require city council approval. A summary of transfers by fund type
is as follows:
Transfer Out ofTransfer In toAmount
GeneralNonmajor Governmental Funds$ 910,838
GeneralGovernmental Activities - Internal Service 15,387
GeneralAmbulance Service 751,556
GeneralSanitary Sewer 14,372
GeneralEnvironmental Utility 10,739
GeneralRecycling Program 941
Debt ServiceFire Station Fund 9,855,954
Public Improvement ProjectsNonmajor Governmental Funds 1,033,460
Nonmajor Governmental FundsGeneral 675,000
Nonmajor Governmental FundsPublic Improvement Projects 3,710,600
Nonmajor Governmental FundsNonmajor Governmental Funds 523,918
Environmental UtilityGeneral 170,000
Environmental UtilityDebt Service 376,981
Environmental UtilityPublic Improvement Projects 464,900
Sanitary SewerGeneral 390,000
Sanitary SewerDebt Service 132,448
Sanitary SewerPublic Improvement Projects 225,100
RecyclingGeneral 55,000
Street Light UtilityGeneral 25,000
Total$ 19,342,194
I
nterfund 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 2021 transfers fell
under that category and are considered routine and consistent with previous practice. Transfers from
Debt Service Funds, into the Public Improvement Projects Fund were planned as part of the capital
project financing and PIP budgets.
NOTE 12 Î RISK MANAGEMENT
The City is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets;
errors and omissions; employment practices; injuries to employees; auto liability and physical damage;
land use claims; and natural disasters.
69
Council Packet Page Number 174 of 373
F3, Attachment 4
City of Maplewood
Notes to Basic Financial Statements
NOTE 12 Î RISK MANAGEMENT (CONTINUED)
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.
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 13 Î PENSION PLANS
The City participates in various pension plans. Total pension expense for the year ended December 31,
2021, was $(307,845). The components of pension expense are noted in the following plan summaries.
The General Fund and Environmental Utility, Recycling Program, and Sanitary Sewer Funds typically
liquidate the liability related to pensions.
Public Employees' Retirement Association
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.
70
Council Packet Page Number 175 of 373
F3, Attachment 4
City of Maplewood
Notes to Basic Financial Statements
NOTE 13 Î PENSION PLANS
Public Employees' Retirement Association (Continued)
A. Plan Description (Continued)
General Employees Retirement Plan
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
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,
the Police and Fire Plan also covers police officers and firefighters belonging to local relief associations
that elected to merge with and transfer assets and administration to PERA.
B. Benefits Provided
PERA provides retirement, disability, and death benefits. Benefit provisions are established by state
statute and can only be modified by the state Legislature. Vested, terminated employees who are entitled
to benefits but are not receiving them yet, are bound by the provisions in effect at the time they last
terminated their public service.
General Employees Plan Benefits
General Employees Plan benefits are based on a member's highest average salary for any 5 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. Members hired prior to July 1, 1989, receive
the higher of Method 1 or Method 2 formulas. Only Method 2 is used for members hired after June 30,
1989. Under Method 1, the accrual rate for Coordinated members is 1.2% for each of the first 10 years
of service and 1.7% for each additional year. Under Method 2, the accrual rate for Coordinated members
is 1.7% for all years of service. For members hired prior to July 1, 1989, a full annuity is available when
age plus years of service equal 90 and normal retirement age is 65. For members hired on or after July 1,
1989, normal retirement age is the age for unreduced Social Security benefits capped at 66.
Benefit increases are provided to benefit recipients each January. Beginning in 2019, the postretirement
increase is equal to 50% of the cost-of-living adjustment (COLA) announced by the SSA, with a
minimum increase of at least 1% and a maximum of 1.5%. Recipients that have been receiving the
annuity or benefit for at least a full year as of the June 30 before the effective date of the increase will
receive the full increase. Recipients receiving the annuity or benefit for at least one month but less than a
full year as of the June 30 before the effective date of the increase will receive a reduced prorated
increase. For members retiring on January 1, 2024, or later, the increase will be delayed until normal
retirement age (age 65 if hired prior to July 1, 1989, or age 66 for individuals hired on or after July 1,
1989). Members retiring under Rule of 90 are exempt from the delay to normal retirement.
71
Council Packet Page Number 176 of 373
F3, Attachment 4
City of Maplewood
Notes to Basic Financial Statements
NOTE 13 Î PENSION PLANS (CONTINUED)
Public Employees' Retirement Association (Continued)
B. Benefits Provided (Continued)
Police and Fire Plan Benefits
Benefits for the Police and Fire Plan members 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 10 years of credited service. Benefits
for Police and Fire Plan members first hired after June 30, 2014, vest on a prorated basis from 50% after
10 years up to 100% after 20 years of credited service. The annuity accrual rate is 3% of average salary
for each year of service. For Police and Fire Plan members who were first hired prior to July 1, 1989, a
full annuity is available when age plus years of service equal at least 90.
Benefit increases are provided to benefit recipients each January. The postretirement increase is fixed at
1%. Recipients that have been receiving the annuity or benefit for at least 36 months as of the June 30
before the effective date of the increase will receive the full increase. Recipients receiving the annuity or
benefit for at least 25 months but less than 36 months as of the June 30 before the effective date of the
increase will receive a reduced prorated increase.
C. Contributions
Minnesota Statutes Chapter 353 sets the rates for employer and employee contributions. Contribution
rates can only be modified by the state Legislature.
General Employees Fund Contributions
Coordinated Plan members were required to contribute 6.5% of their annual covered salary in fiscal year
2021 and the City was required to contribute 7.5% for Coordinated Plan members. The City's
contributions to the General Employees Fund for the year ended December 31, 2021, were $555,451.
The City's contributions were equal to the required contributions as set by state statute.
Police and Fire Fund Contributions
Police and Fire Plan members were required to contribute 11.8% of their annual covered salary in fiscal
year 2021 and the City was required to contribute 17.7% for Police and Fire Plan members. The City's
contributions to the Police and Fire Fund for the year ended December 31, 2021, were $1,484,438. The
City's contributions were equal to the required contributions as set by state statute.
72
Council Packet Page Number 177 of 373
F3, Attachment 4
City of Maplewood
Notes to Basic Financial Statements
NOTE 13 Î PENSION PLANS (CONTINUED)
Public Employees' Retirement Association (Continued)
D. Pension Costs
General Employees Fund Pension Costs
At December 31, 2021, the City reported a liability of $4,283,259 for 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 $16 million. 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 $130,722. The net pension liability was measured as of June 30, 2021, and the total pension
liability used to calculate the net pension liability was determined by an actuarial valuation as of that
date. The City's proportionate share of the net pension liability was based on the City's contributions
received by PERA during the measurement period for employer payroll paid dates from July 1, 1899,
through June 30, 2021, relative to the total employer contributions received from all of PERA's
participating employers. The City's proportionate share was 0.1003% at the end of the measurement
period and 0.0997% for the beginning of the period.
City's proportionate share of the net pension liability$ 4,283,259
State of Minnesota's proportionate share of the net pension
liability associated with the City 130,722
Total$ 4,413,981
For the year ended December 31, 2021, the City recognized pension expense of $(50,460) for its
proportionate share of General Employees Plan's pension expense. Included in this amount, the City
recognized $10,547 as pension expense (and grant revenue) for its proportionate share of the State of
Minnesota's contribution of $16 million to the General Employees Fund.
73
Council Packet Page Number 178 of 373
F3, Attachment 4
City of Maplewood
Notes to Basic Financial Statements
NOTE 13 Î PENSION PLANS (CONTINUED)
Public Employees' Retirement Association (Continued)
C. Pension Costs (Continued)
General Employees Fund Pension Costs (Continued)
At December 31, 2021, the City reported its proportionate share of the General Employees Plan's
deferred outflows of resources and deferred inflows of resources related to pensions from the following
sources:
Deferred Deferred
Outflows of Inflows of
ResourcesResources
Differences between expected and actual economic experience$ 25,396$ 130,990
Changes in actuarial assumptions 2,615,268 93,309
Net collective difference between projected and actual investment earnings 3,710,629-
Changes in proportion 107,147 23,577
Contributions paid to PERA subsequent
to the measurement date 277,726 -
Total$ 3,025,537$ 3,958,505
The $277,726 reported as deferred outflows of resources related to pensions resulting from City
contributions subsequent to the measurement date will be recognized as a reduction of the net pension
liability in the year ended December 31, 2022. Other amounts reported as deferred outflows and
deferred inflows of resources related to pensions will be recognized in pension expense as follows:
Pension
Year Ending
Expense
December 31,
Amount
2022
$ (157,496)
2023
(16,188)
2024
(25,240)
2025
(1,011,770)
$ (1,210,694)
Total
74
Council Packet Page Number 179 of 373
F3, Attachment 4
City of Maplewood
Notes to Basic Financial Statements
NOTE 13 Î PENSION PLANS (CONTINUED)
Public Employees' Retirement Association (Continued)
D. Pension Costs (Continued)
Police and Fire Fund Pension Costs
At December 31, 2021, the City reported a liability of $5,366,960 for its proportionate share of the
Police and Fire Fund's net pension liability. The net pension liability was measured as of June 30, 2021,
and the total pension liability used to calculate the net pension liability was determined by an actuarial
valuation as of that date. The City's proportionate share of the net pension liability was based on the
City's contributions received by PERA during the measurement period for employer payroll paid dates
from July 1, 2020, through June 30, 2021, relative to the total employer contributions received from all
of PERA's participating employers. The City's proportionate share was 0.7035% at the end of the
measurement period and 0.7234% for the beginning of the period.
The State of Minnesota contributed $18 million to the Police and Fire Fund in the plan fiscal year ended
June 30, 2021. The contribution consisted of $9 million in direct state aid that does meet the definition
of a special funding situation and $9 million in supplemental state aid that does not meet the definition
of a special funding situation. The $9 million direct state aid was paid on October 1, 2020. Thereafter,
by October 1 of each year, the State will pay $9 million to the Police and Fire Fund until full funding is
reached or July 1, 2048, whichever is earlier. The $9 million in supplemental state aid will continue until
the fund is 90% funded, or until the State Patrol Plan (administered by the Minnesota State Retirement
System) is 90% funded, whichever occurs later. Strong asset returns for the fiscal year ended 2021 will
accelerate the phasing out of these state contributions, although it is not anticipated that they will be
phased out during the fiscal year ended 2022.
The State of Minnesota is included as a non-employer contributing entity in the Police and Fire
Retirement Plan Schedule of Employer Allocations and Schedule of Pension Amounts by Employer
Only (pension allocation schedules) for the $9 million in direct state aid. Police and Fire Plan employers
need to recognize their proportionate share of the State of Minnesota's pension expense (and grant
revenue) under GASB 68 special funding situation accounting and financial reporting requirements. For
the year ended December 31, 2021, the City recognized pension expense of $(260,681) for its
proportionate share of the Police and Fire Plan's pension expense. Included in this amount, the City
recognized $44,458 as pension expense (and grant revenue) for its proportionate share of the State of
Minnesota's contribution of $9 million to the Police and Fire Fund.
The State of Minnesota is not included as a non-employer contributing entity in the Police and Fire
Pension Plan pension allocation schedules for the $9 million in supplemental state aid. The City also
recognized $63,314 for the year ended December 31, 2021, as revenue and an offsetting reduction of the
net pension liability for its proportionate share of the State of Minnesota's on-behalf contributions to the
Police and Fire Fund.
75
Council Packet Page Number 180 of 373
F3, Attachment 4
City of Maplewood
Notes to Basic Financial Statements
NOTE 13 Î PENSION PLANS (CONTINUED)
Public Employees' Retirement Association (Continued)
D. Pension Costs (Continued)
Police and Fire Fund Pension Costs (Continued)
At December 31, 2021, the City reported its proportionate share of the Police and Fire Plan's deferred
outflows of resources and deferred inflows of resources related to pensions from the following sources.
Deferred Deferred
Outflows of Inflows of
ResourcesResources
Differences between expected and actual economic experience$ 1,044,994$ -
Changes in actuarial assumptions 7,981,079 2,864,841
Net collective difference between projected and actual investment earnings 10,326,975-
Changes in proportion 411,950 272,525
Contributions paid to PERA subsequent
to the measurement date 742,219 -
Total$ 10,180,242$ 13,464,341
The $742,219 reported as deferred outflows of resources related to pensions resulting from City
contributions subsequent to the measurement date will be recognized as a reduction of the net pension
liability in the year ended December 31, 2022. Other amounts reported as deferred outflows and inflows
of resources related to pensions will be recognized in pension expense as follows:
Pension
Year Ending
Expense
December 31,
Amount
2022
$ (3,359,226)
2023
(615,423)
2024
(625,049)
2025
(1,130,087)
2026
1,703,467
$ (4,026,318)
Total
76
Council Packet Page Number 181 of 373
F3, Attachment 4
City of Maplewood
Notes to Basic Financial Statements
NOTE 13 Î PENSION PLANS (CONTINUED)
Public Employees' Retirement Association (Continued)
E. Long-Term Expected Return on Investment
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:
Asset ClassTarget AllocationLong-Term
Domestic equity33.5%5.10%
International equity16.55.30
Fixed income25.00.75
Private markets25.05.90
Total100.0%
F. Actuarial Methods and Assumptions
The total pension liability in the June 30, 2021, actuarial valuation was determined using an individual
entry-age normal actuarial cost method. The long-term rate of return on pension plan investments used
in the determination of the total liability is 6.5%. This assumption is based on a review of inflation and
investments return assumptions from a number of national investment consulting firms. The review
provided a range of return investment return rates deemed to be reasonable by the actuary. An
investment return of 6.5% was deemed to be within that range of reasonableness for financial reporting
purposes.
Inflation is assumed to be 2.25% for the General Employees Plan and 2.25% for the Police and Fire
Plan. Benefit increases after retirement are assumed to be 1.25% for the General Employees. The Police
and Fire Plan benefit increase is fixed at 1% per year and that increase was used in the valuation.
Salary growth assumptions in the General Employees Plan range in annual increments from 10.25%
after one year of service to 3.0% after 29 years of service and 6.0% per year thereafter. In the Police and
Fire Plan, salary growth assumptions range from 11.75% after one year of service to 3.0% after 24 years
of service.
Mortality rates for the General Employees Plan are based on the Pub-2010 General Employee Mortality
Table. Mortality rates for the Police and Fire Plan are based on the Pub-2010 Public Safety Employee
Mortality tables. The tables are adjusted slightly to fit PERA's experience.
77
Council Packet Page Number 182 of 373
F3, Attachment 4
City of Maplewood
Notes to Basic Financial Statements
NOTE 13 Î PENSION PLANS (CONTINUED)
Public Employees' Retirement Association (Continued)
F. Actuarial Methods and Assumptions (Continued)
Actuarial assumptions for the General Employees Plan are reviewed every four years. The most recent
four-year experience study for the General Employees Plan was completed in 2019. The assumption
changes were adopted by the Board and became effective with the July 1, 2020, actuarial valuation. The
most recent four-year experience study for the Police and Fire Plan was completed in 2020 and was
adopted by the Board and became effective with the July 1, 2021, actuarial valuation.
The following changes in actuarial assumptions and plan provisions occurred in 2021:
General Employees Fund
Changes in Actuarial Assumptions
The investment return and single discount rates were changed from 7.5% to 6.5% for financial
reporting purposes.
The mortality improvement scale was changed from scale MP-2019 to scale MP-2020.
Changes in Plan Provisions
There have been no changes since the previous valuation.
Police and Fire Fund
Changes in Actuarial Assumptions
The investment return and single discount rates were changed from 7.5% to 6.5% for financial
reporting purposes.
The inflation assumption was changed from 2.5% to 2.25%.
The payroll growth assumption was changed from 3.25% to 3.0%.
The base mortality table for healthy annuitants and employees was changed from the RP-2014
table to the Pub-2010 Public Safety mortality table. The mortality improvement scale was
changed from MP-2019 to MP-2020.
The base mortality table for disabled annuitants was changed from the RP-2014 healthy
annuitant mortality table (with future mortality improvement according to scale MP-2019) to the
Pub-2010 Public Safety disabled annuitant mortality table (with future mortality improvement
according to scale MP-2020).
Assumed rates of salary increase were modified as recommended in the July 14, 2020,
experience study. The overall impact is a decrease in gross salary increase rates.
Assumed rates of retirement were changed as recommended in the July 14, 2020, experience
study. The changes resulted in slightly more unreduced retirements and fewer assumed early
retirements.
Assumed rates of withdrawal were changed from select and ultimate rates to service-based rates.
The changes resulted in more assumed terminations.
Assumed rates of disability were increased for ages 25-44 and decreased for ages over 49.
Overall, proposed rates resulted in more projected disabilities.
78
Council Packet Page Number 183 of 373
F3, Attachment 4
City of Maplewood
Notes to Basic Financial Statements
NOTE 13 Î PENSION PLANS (CONTINUED)
Public Employees' Retirement Association (Continued)
Police and Fire Fund (Continued)
Changes in Actuarial Assumptions (Continued)
Assumed percent married for active female members was changed from 60% to 70%. Minor
changes to form of payment assumptions were applied.
Changes in Plan Provisions:
There have been no changes since the previous valuation.
G. Discount Rate
The discount rate used to measure the total pension liability in 2021 was 6.5%. 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 these assumptions, the fiduciary net positions
of the General Employees Fund and the Police and Fire Fund were projected to be available to make all
projected future benefit payments of current Plan members. Therefore, the long-term expected rate of
return on pension plan investments was applied to all periods of projected benefit payments to determine
the total pension liability.
H. Pension Liability Sensitivity
The following 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 Current1% Increase in
Discount Rate Discount Rate Discount Rate
(5.5%)(6.5%)(7.5%)
City's proportionate share of
the General Employees Fund
net pension liability8,735,663$ 4,283,259$ 629,791$
1% Decrease in Current1% Increase in
Discount Rate Discount Rate Discount Rate
(5.5%)(6.5%)(7.5%)
City's proportionate share of
the Police and Fire Fund
net pension liability (asset)17,176,889$ 5,366,960$ (4,314,255)$
I. Pension Plan Fiduciary Net Position
Detailed information about each pension plan's fiduciary net position is available in a separately-issued
PERA financial report that includes financial statements and required supplementary information. That
report may be obtained on the Internet at www.mnpera.org.
79
Council Packet Page Number 184 of 373
F3, Attachment 4
City of Maplewood
Notes to Basic Financial Statements
NOTE 13 Î PENSION PLANS (CONTINUED)
Deferred Compensation
The majority of City employees during 2021 received supplemental pension benefits, which consist of
City contributions to a deferred compensation plan. The City's contribution rates during 2021 were 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
2021 was $307,400.
NOTE 14 Î POST EMPLOYMENT HEALTH CARE PLAN
A. Plan Description
The City's defined benefit OPEB plan provides 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 is the City'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 City employees and retirees. No assets are accumulated 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 determined on the entire active and retiree population.
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 2021, the City contributed $0 to the plan.
80
Council Packet Page Number 185 of 373
F3, Attachment 4
City of Maplewood
Notes to Basic Financial Statements
NOTE 14 Î POST EMPLOYMENT HEALTH CARE PLAN (CONTINUED)
D. Members
As of January 1, 2021, the following were covered by the benefit terms:
Inactive employees or beneficiaries currently receiving benefits8
Spouses receiving payments2
Active employees165
Total175
E. Actuarial Assumptions
The total OPEB liability was determined by an actuarial valuation as of January 1, 2021, 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
Inflation2.00%
Healthcare cost trend increases6.50% initially, in 2021 grading to 5.00%
over 6 years and then to 4.00% over 48 years
Pub-2010 Public Retirement Plans Headcount-
Mortality assumption
Weighted Mortality Tables with MP-2020
Generational Improvement Scale
The actuarial assumptions used in the January 1, 2021, valuation was based on the results of an actuarial
experience study for the period January 1, 2020Î December 31, 2020.
The discount rate used to measure the total OPEB liability was 2.0% based on the estimated yield of 20-
year municipal bonds.
The following changes in actuarial assumptions occurred in 2021:
The health care trend rates, mortality tables, and salary increase rates were updated.
The retirement and withdrawal rates for non-safety personnel were updated.
The inflation rate was changed from 2.50% to 2.00%.
The discount rate was changed from 2.90% to 2.00%.
81
Council Packet Page Number 186 of 373
F3, Attachment 4
City of Maplewood
Notes to Basic Financial Statements
NOTE 14 Î POST EMPLOYMENT HEALTH CARE PLAN (CONTINUED)
F. Total OPEB Liability
The City's total OPEB liability of $2,262,954 was measured as of January 1, 2021, and was determined
by an actuarial valuation as of January 1, 2021.
Changes in the total OPEB liability are as follows:
Total
OPEB
Liability
Balances at January 1, 20212,724,899$
Changes for the year
Service cost 139,581
Interest 81,773
Assumption changes68,563
Differences between expected and actual
economic experience(661,778)
Benefit payments(90,084)
Net changes(461,945)
Balances at December 31, 20212,262,954$
Changes of assumptions and other inputs reflect a change in the discount rate from 2.9% in 2020 to
2.0% in 2021.
The General Fund, and Ambulance Service, Environmental Utility, Recycling Program, and Sanitary
Sewer business-type activities enterprise funds typically liquidate the liability related to OPEB.
82
Council Packet Page Number 187 of 373
F3, Attachment 4
City of Maplewood
Notes to Basic Financial Statements
NOTE 14 Î POST EMPLOYMENT HEALTH CARE PLAN (CONTINUED)
G. OPEB Liability Sensitivity
The following presents the City's total OPEB liability calculated using the discount rate of 2.0% as well
as the liability measured using 1 percentage lower and 1percentage higher than the current discount rate.
Total OPEB Liability
1% decreaseCurrent1% increase
(1.0%)(2.0%)(3.0%)
$ 2,440,023$ 2,262,954$ 2,097,613
The following presents the total OPEB liability of the City, as well as what the City's total OPEB
liability would be if it were calculated using healthcare cost trend rates that are 1 percentage lower and 1
percentage higher than the current healthcare cost trend rates.
Total OPEB Liability
1% decreaseCurrent1% increase
(5.50% decreasing (6.50% decreasing (7.50% decreasing
to 4.0%)to 5.0%)to 6.0%)
$ 2,030,600$ 2,262,954$ 2,536,476
H. OPEB Expense, Deferred Outflows of Resources, and Deferred Inflows of Resources
Related to OPEB
For the year ended December 31, 2021, the City recognized OPEB expense of $170,545. At
December 31, 2021, the City reported deferred outflows of resources and deferred inflows of resources
related to OPEB from the following sources:
Deferred Deferred
Outflows ofInflows of
ResourcesResources
Assumption changes252,414$ 356,885$
Liability losses 595,600221,680
Employer contributions made after the
measurement date -119,750
Total593,844$ 952,485$
83
Council Packet Page Number 188 of 373
F3, Attachment 4
City of Maplewood
Notes to Basic Financial Statements
NOTE 14 Î POST EMPLOYMENT HEALTH CARE PLAN (CONTINUED)
H. OPEB Expense, Deferred Outflows of Resources, and Deferred Inflows of Resources
Related to OPEB (Continued)
The $119,750 reported as deferred outflows of resources related to pensions resulting from City
contributions subsequent to the measurement date will be recognized as a reduction of the net pension
liability in the year ended December 31, 2022. Other amounts reported as deferred outflows of resources
and deferred inflows of resources related to OPEB will be recognized in OPEB expense as follows:
Year Ending
December 31,
Total
2022
$ (50,809)
2023
(50,809)
2024
(50,809)
2025
(50,809)
2026
(50,809)
Therafter
(224,346)
Total$ (478,391)
NOTE 15 Î CONTRACT COMMITMENTS
The City has entered into numerous construction contracts with outstanding commitments as of
December 31, 2021 of $3,346,810 for the Fire Station Fund and $426,991 for the Public Improvement
Projects Fund.
NOTE 16 Î CONTINGENCIES
A. Litigation
The City is a defendant in various lawsuits. The likelihood of loss is unknown, however, losses up to
$1,000,000 will be 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 individual fund types included herein or on the overall financial
position of the City at December 31, 2021.
84
Council Packet Page Number 189 of 373
F3, Attachment 4
City of Maplewood
Notes to Basic Financial Statements
NOTE 16 Î CONTINGENCIES (CONTINUED)
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.
NOTE 17 Î COMMERCIAL 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 obligations are 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 14 series of notes/bonds outstanding, with an aggregate principal amount payable of
$39,936,224 on December 31, 2021.
NOTE 18 Î DEFERRED AD VALOREM TAX LEVIES Î BONDED DEBT
General obligation bond issues sold by the City are financed by ad valorem tax levies and special
assessment bond issues in addition to special assessments levied against the benefiting properties. When
a bond issue to be financed partially or completely by ad valorem tax levies is sold, specific annual
amounts of such tax levies are stated in the bond resolution and the County Auditor is notified and
instructed to levy these taxes over the appropriate years. The future tax levies are subject to cancellation
when and if the City has provided alternative sources of financing. The City Council is required to levy
any additional taxes found necessary for full payment of principal and interest.
These future scheduled tax levies are not shown as assets in the accompanying financial statements at
December 31, 2021.
NOTE 19 Î SUBSEQUENT EVENT
In May of 2022, the City issued General Obligation Bonds, Series 2022A, in the Original Aggregate
Principal Amount of $2,925,000. Pursuant to a resolution adopted by the City Council on April 25,
2022, the City authorized the sale of its General Obligation Bonds, Series 2022A, to finance several
capital projects and purchases. These include the Cope Avenue Improvements and McMenemy Street
Improvements.
85
Council Packet Page Number 190 of 373
F3, Attachment 4
City of Maplewood
Notes to Basic Financial Statements
NOTE 20 Î NEW STANDARDS ISSUED BUT NOT YET IMPLEMENTED
GASB Statement No. 87, Leases establishes a single model for lease accounting based on the
foundational principle that leases are financings of the right to use an underlying asset. Under this
Statement, a lessee is required to recognize a lease liability and an intangible right-to-use lease asset, and
a lessor is required to recognize a lease receivable and a deferred inflow of resources, thereby enhancing
the relevance and consistency of information about governments' leasing activities. This Statement will
be effective for the year ending December 31, 2022.
86
Council Packet Page Number 191 of 373
F3, Attachment 4
REQUIRED SUPPLEMENTARY INFORMATION
87
Council Packet Page Number 192 of 373
F3, Attachment 4
City of Maplewood
Schedule of Revenues, Expenditures, and
Changes in Fund Balances -
Budget and Actual - General Fund
Year Ended December 31, 2021
Budgeted Amounts
Variance with
Actual
Final Budget -
Amounts
OriginalFinalOver (Under)
Revenues
General property taxes17,324,330$ 17,324,330$ 17,070,245$ (254,085)$
Miscellaneous taxes- - 6,746 6,746
Licenses and permits 1,316,000 1,586,000 1,955,926 369,926
Special assessments - - 157 157
Intergovernmental
Fire aid 203,000 203,000 304,125 101,125
Police aid 535,000 535,000 657,346 122,346
Federal grants 140,000 4,608,004 4,572,633 (35,371)
Other grants and aids 365,100 365,100 373,248 8,148
Total intergovernmental revenue 1,243,100 5,711,104 5,907,352 196,248
Charges for services
General government 732,800 732,800 597,601 (135,199)
Public safety 35,200 35,200 50,780 15,580
Public works 3,000 3,000 9,537 6,537
Parks and recreation 6,000 6,000 63,236 57,236
Community development 560,500 290,500 410,886 120,386
Total charges for services 1,337,500 1,067,500 1,132,040 64,540
Fines and forfeits 160,000 160,000 144,747 (15,253)
Investment income 50,000 50,000 (73,522) (123,522)
Miscellaneous
Contributions and donations - - 839 839
Rent 1,500 1,500 1,620 120
r 51,34051,340 47,250 (4,090)
Othe
Total miscellaneous 52,840 52,840 49,709 (3,131)
Total revenues 21,483,770 25,951,774 26,193,400 241,626
Expenditures
General government
Administration 1,863,190 1,863,190 1,599,708 (263,482)
Finance 1,436,150 1,436,150 1,600,442 164,292
Legislative 155,010 155,010 155,991 981
Total general government 3,454,350 3,454,350 3,356,141 (98,209)
Public safety
Police 10,413,750 10,413,750 9,937,598 (476,152)
Fire 2,422,850 2,422,850 2,520,127 97,277
Total public safety 12,836,600 12,836,600 12,457,725 (378,875)
See notes to required supplementary information. 88
Council Packet Page Number 193 of 373
F3, Attachment 4
City of Maplewood
Schedule of Revenues, Expenditures, and
Changes in Fund Balances -
Budget and Actual - General Fund
Year Ended December 31, 2021
Budgeted Amounts
Variance with
Actual
Final Budget -
Amounts
OriginalFinalOver (Under)
Expenditures (Continued)
Public works
Administration322,350$ 322,350$ 361,785$ 39,435$
Streets and alleys971,300 971,300 929,519 (41,781)
Engineering655,850 655,850 597,243 (58,607)
Snow and ice removal794,020 794,020 789,970 (4,050)
Transit operations1,002,910 1,002,910 1,019,626 16,716
Building operations630,670 630,670 572,175 (58,495)
Total public works4,377,100 4,377,100 4,270,318 (106,782)
Parks and recreation
Park administration393,170 393,170 376,363 (16,807)
Park maintenance61,920 61,920 49,455 (12,465)
Total parks and recreation455,090 455,090 425,818 (29,272)
Community development1,550,630 1,550,630 1,562,269 11,639
Total expenditures22,673,770 22,673,770 22,072,271 (601,499)
Excess of revenues over
(under) expenditures(1,190,000) 3,278,004 4,121,129 843,125
Other Financing Sources (Uses)
Transfers in1,290,000 1,290,000 1,315,000 25,000
Transfers out- (1,703,833) (1,703,833) -
Proceeds from sale of capital asset- - 2,937 2,937
Total other financing sources (uses)1,290,000 (413,833) (385,896) 27,937
Net change in fund balances100,000$ 2,864,171$ 3,735,233 871,062$
Fund Balances
Beginning of year13,694,727
r$ 17,429,960
End of yea
See notes to required supplementary information. 89
Council Packet Page Number 194 of 373
F3, Attachment 4
City of Maplewood
Schedule of Changes in Total OPEB Liability
and Related Ratios
12/31/1712/31/1812/31/19
Total OPEB Liability
Service cost$ 143,525$ 161,353$ 118,889
Interest 80,865 87,160 83,798
Differences between expected and actual experience - - 316,687
Changes of assumptions - 95,706 (509,838)
Benefit payments (105,010) (47,549) (64,744)
Net change in total OPEB liability 119,380 296,670 (55,208)
Beginning of year 2,036,516 2,155,896 2,452,566
End of year$ 2,155,896$ 2,452,566$ 2,397,358
Covered-employee payroll$ 11,439,056$ 11,782,228$ 12,260,663
Total OPEB liability as a percentage of covered-employee payroll18.85%20.82%19.55%
Note: Schedule is intended to show ten year trend. Additional years will be reported as they become available.
Note: No assets are accumulated in a trust to fund the OPEB liability.
See notes to required supplementary information. 90
Council Packet Page Number 195 of 373
F3, Attachment 4
12/31/2012/31/21
$ 144,214$ 139,581
95,006 81,773
(661,778)-
171,925 68,563
(83,604) (90,084)
327,541 (461,945)
2,397,358 2,724,899
$ 2,724,899$ 2,262,954
$ 12,628,483$ 14,153,114
21.58%15.99%
91
Council Packet Page Number 196 of 373
F3, Attachment 4
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
State's Net Pension City's
Liability and Proportionate
City's City's Proportionate
Proportionate Proportionate Share the State's Share of the Plan Fiduciary
(Amount) of Proportionate Net Pension Net Position
Share Share
(Percentage) (Amount) of the Net Share of the Liability as a
of the Net the Net Pension Net Pension (Asset) as a Percentage of
Pension Pension Liability Liability Percentage of the Total
City's Covered
For Fiscal Year Liability Liability Associated Associated its Covered Pension
Payroll
Ended June 30,(Asset)(Asset) with the Citywith the CityPayroll Liability
20150.1134%5,876,977$ -$ 5,876,977$ 6,552,187$ 89.69%78.19%
20160.1067%8,663,511 113,115 8,776,626 6,618,947 130.89%68.91%
20170.1053%6,722,283 84,525 6,806,808 6,783,50799.10%75.90%
20180.0985%5,464,376 179,363 5,643,739 6,622,94782.51%79.53%
20190.0968%5,351,855 166,326 5,518,181 6,849,78778.13%80.23%
20200.0997%5,977,471 184,370 6,161,841 7,108,61384.09%79.06%
20210.1003%4,283,259 130,722 4,413,981 7,217,29359.35%87.00%
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
Share of the
State's Net Pension City's
Proportionate Liablility and Proportionate
Share the State's Share of the Plan Fiduciary
Net Pension Net Position
City's City's (Amount) of Proportionate
Proportion of Proportionate the Net Share of the Liability as a
the Net Share of the Pension Net Pension (Asset) as a Percentage of
Pension Net Pension Liability Liablility Percentage of the Total
For Fiscal Year Liability Liability Associated Associated City's Covered its Covered Pension
(Asset)(Asset) with the Citywith the CityPayrollPayroll Liability
Ended June 30,
20150.6780%7,703,667$ N/A7,703,667$ $ 6,041,580127.51%86.61%
20160.6570%26,366,553 N/A26,366,553 6,329,895416.54%63.88%
2
0170.6720%9,012 ,320N/A9,012,320 6,902,148130.57%85.43%
20180.6754%7,138,282 N/A7,138,282 7,118,302100.28%88.84%
20190.7310%7,683,549 N/A7,683,549 7,710,89699.65%89.26%
20200.7234%9,470,081 $ 224,619 9,694,700 8,163,365118.76%87.19%
20210.7035%5,366,960 244,121 5,611,081 8,314,00667.49%93.66%
Note: Schedule is intended to show ten year trend. Additional years will be reported as they become available.
See notes to required supplementary information. 92
Council Packet Page Number 197 of 373
F3, Attachment 4
City of Maplewood
Schedule of City Contributions
General Employees Retirement Fund
Last Ten Years
Contributions
in Relation to Contributions
Fiscal Year Statutorily the Statutorily Contribution as a Percentage
Ending Required Required Deficiency City's Covered of Covered
December 31,ContributionContributions(Excess)PayrollPayroll
2015$ 491,414$ 491,414$ 6,552,187-$ 7.5%
2016 504,776 504,776 6,730,347- 7.5%
2017 481,830 481,830 6,424,400- 7.5%
2018 511,996 511,996 6,826,613- 7.5%
2019 520,443 520,443 6,939,240- 7.5%
2020 557,727 557,727 7,436,360- 7.5%
2021 555,451 555,451 7,406,013- 7.5%
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 Contributions
Fiscal Year Statutorily the Statutorily Contribution as a Percentage
Ending Required Required Deficiency City's Covered of Covered
December 31, ContributionContributions(Excess)PayrollPayroll
2015$ 978,736$ 978,736$ 6,041,580-$ 16.20%
2016 1,051,846 1,051,846 6,492,877- 16.20%
2017 1,113,654 1,113,654 6,874,407- 16.20%
2018 1,191,914 1,191,914 7,357,494- 16.20%
2019 1,357,690 1,357,690 8,009,971- 16.95%
2020 1,414,302 1,414,302 7,990,407- 17.70%
2021 1,484,438 1,484,438 8,386,655- 17.70%
Note: Schedule is intended to show ten year trend. Additional years will be reported as they become available.
See notes to required supplementary information. 93
Council Packet Page Number 198 of 373
F3, Attachment 4
94
Council Packet Page Number 199 of 373
F3, Attachment 4
City of Maplewood
Notes to Required Supplementary Information
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.
General Employees Fund
2021 Changes
Changes in Actuarial Assumptions
The investment return and single discount rates were changed from 7.5% to 6.5% for financial
reporting purposes.
The mortality improvement scale was changed from scale MP-2019 to scale MP-2020.
Changes in Plan Provisions
There have been no changes since the prior valuation.
2020 Changes
Changes in Actuarial Assumptions
The price inflation assumption was decreased from 2.5% to 2.25%.
The payroll growth assumption was decreased from 3.25% to 3.0%.
Assumed salary increase rates were changed as recommended in the June 30, 2019, experience
study. The net effect is assumed rates that average 0.25% less than previous rates.
Assumed rates of retirement were changed as recommended in the June 30, 2019, experience
study. The changes result in more unreduced (normal) retirements and slightly fewer Rule of 90
and early retirements.
Assumed rates of termination were changed as recommended in the June 30, 2019, experience
study. The new rates are based on service and are generally lower than the previous rates for
years 2-5 and slightly higher thereafter.
Assumed rates of disability were changed as recommended in the June 30, 2019, experience
study. The change results in fewer predicted disability retirements for males and females.
The base mortality table for healthy annuitants and employees was changed from the RP-2014
table to the Pub-2010 General Mortality table, with adjustments. The base mortality table for
disabled annuitants was changed from the RP-2014 disabled annuitant mortality table to the
Pub-2010 General/Teacher disabled annuitant mortality table, with adjustments.
The mortality improvement scale was changed from Scale MP-2018 to Scale MP-2019.
The assumed spouse age difference was changed from two years older for females to one year
older.
The assumed number of married male new retirees electing the 100% Joint and Survivor option
changed from 35% to 45%. The assumed number of married female new retires electing the
100% Joint and Survivor option changed from 15% to 30%. The corresponding number of
married new retirees electing the Life annuity option was adjusted accordingly.
Changes in Plan Provisions
Augmentation for current privatized members was reduced to 2.0% for the period July 1, 2020
through December 31, 2023, and 0.0% thereafter. Augmentation was eliminated for
privatizations occurring after June 30, 2020.
95
Council Packet Page Number 200 of 373
F3, Attachment 4
City of Maplewood
Notes to Required Supplementary Information
General Employees Fund (Continued)
2019 Changes
Changes in Actuarial Assumptions
The mortality projection scale was changed from MP-2017 to MP-2018.
Changes in Plan Provisions
The employer supplemental contribution was changed prospectively, decreasing from $31.0
million to $21.0 million per year. The State's special funding contribution was changed
prospectively, requiring $16.0 million due per year through 2031.
2018 Changes
Changes in Actuarial Assumptions
The mortality projection scale was changed from MP-2015 to MP-2017.
The assumed benefit increase was changed from 1.0% per year through 2044 and 2.5% per year
thereafter to 1.25% per year.
Changes in Plan Provisions
The augmentation adjustment in early retirement factors is eliminated over a five-year period
starting July 1, 2019, resulting in actuarial equivalence after June 30, 2024.
Interest credited on member contributions decreased from 4.00% to 3.00%, beginning July 1,
2018.
Deferred augmentation was changed to 0.00%, effective January 1, 2019. Augmentation that has
already accrued for deferred members will still apply.
Contribution stabilizer provisions were repealed.
Postretirement benefit increases were changed from 1.00% per year with a provision to increase
to 2.50% upon attainment of 90.00% funding ratio to 50.00% of the Social Security Cost of
Living Adjustment, not less than 1.00% and not more than 1.50%, beginning
January 1, 2019.
For retirements on or after January 1, 2024, the first benefit increase is delayed until the retiree
reaches normal retirement age; does not apply to Rule of 90 retirees, disability benefit recipients,
or survivors.
Actuarial equivalent factors were updated to reflect revised mortality and interest assumptions.
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.
Changes in Plan Provisions
The State's contribution for the Minneapolis Employees Retirement Fund equals $16,000,000 in
2017 and 2018, and $6,000,000 thereafter.
The Employer Supplemental Contribution for the Minneapolis Employees Retirement Fund
changed from $21,000,000 to $31,000,000 in calendar years 2019 to 2031. The State's
contribution changed from $16,000,000 to $6,000,000 in calendar years 2019 to 2031.
96
Council Packet Page Number 201 of 373
F3, Attachment 4
City of Maplewood
Notes to Required Supplementary Information
General Employees Fund (Continued)
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 was decreased by 0.25% to 3.25%
for payroll growth and 2.50% for inflation.
Changes in Plan Provisions
There have been no changes since the prior valuation.
2015 Changes
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.
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; the State's contribution of $6.0 million, which meets the special
funding situation definition, was due September 2015.
97
Council Packet Page Number 202 of 373
F3, Attachment 4
City of Maplewood
Notes to Required Supplementary Information
Police and Fire Fund
2021 Changes
Changes in Actuarial Assumptions
The investment return and single discount rates were changed from 7.5% to 6.5% for financial
reporting purposes.
The inflation assumption was changed from 2.5% to 2.25%.
The payroll growth assumption was changed from 3.25% to 3.0%.
The base mortality table for healthy annuitants and employees was changed from the RP-2014
table to the Pub-2010 Public Safety mortality table. The mortality improvement scale was
changed from MP-2019 to MP-2020.
The base mortality table for disabled annuitants was changed from the RP-2014 healthy
annuitant mortality table (with future mortality improvement according to scale MP-2019) to the
Pub-2010 Public Safety disabled annuitant mortality table (with future mortality improvement
according to scale MP-2020).
Assumed rates of salary increase were modified as recommended in the July 14, 2020,
experience study. The overall impact is a decrease in gross salary increase rates.
Assumed rates of retirement were changed as recommended in the July 14, 2020, experience
study. The changes resulted in slightly more unreduced retirements and fewer assumed early
retirements.
Assumed rates of withdrawal were changed from select and ultimate rates to service-based rates.
The changes resulted in more assumed terminations.
Assumed rates of disability were increased for ages 25-44 and decreased for ages over 49.
Overall, proposed rates resulted in more projected disabilities.
Assumed percent married for active female members was changed from 60% to 70%. Minor
changes to form of payment assumptions were applied.
Changes in Plan Provisions
There have been no changes since the prior valuation.
2020 Changes
Changes in Actuarial Assumptions
The mortality projection scale was changed from MP-2018 to MP-2019.
Changes in Plan Provisions
There have been no changes since the prior valuation.
2019 Changes
Changes in Actuarial Assumptions
The mortality projection scale was changed from MP-2017 to MP-2018.
Changes in Plan Provisions
There have been no changes since the prior valuation.
2018 Changes
Changes in Actuarial Assumptions
The mortality projection scale was changed from MP-2016 to MP-2017.
98
Council Packet Page Number 203 of 373
F3, Attachment 4
City of Maplewood
Notes to Required Supplementary Information
Police and Fire Fund (Continued)
2018 Changes (Continued)
Changes in Plan Provisions
Postretirement benefit increases were changed to 1.00% for all years, with no trigger.
An end date of July 1, 2048, was added to the existing $9.0 million state contribution.
New annual state aid will equal $4.5 million in fiscal years 2019 and 2020, and $9.0 million
thereafter until the plan reaches 100% funding, or July 1, 2048, if earlier.
Member contributions were changed from 10.80% to 11.30% of pay, effective January 1, 2019,
and 11.80% of pay, effective January 1, 2020.
Employer contributions were changed from 16.20% to 16.95% of pay, effective January 1, 2019,
and 17.70% of pay, effective January 1, 2020.
Interest credited on member contributions decreased from 4.00% to 3.00%, beginning July 1,
2018.
Deferred augmentation was changed to 0.00%, effective January 1, 2019. Augmentation that has
already accrued for deferred members will still apply.
Actuarial equivalent factors were updated to reflect revised mortality and interest assumptions.
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.
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 was changed from 1% for all years to 1% per
year through 2064 and 2.5% thereafter.
The single discount rate was changed from 5.6% per annum to 7.5% per annum.
Changes in Plan Provisions
There have been no changes since the prior valuation.
99
Council Packet Page Number 204 of 373
F3, Attachment 4
City of Maplewood
Notes to Required Supplementary Information
Police and Fire Fund (Continued)
2016 Changes
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 single discount rate changed from 7.90% to 5.60%.
The assumed future salary increases, payroll growth, and inflation were decreased by 0.25% to
3.25% for payroll growth and 2.50% for inflation.
Changes in Plan Provisions
There have been no changes since the prior valuation.
2015 Changes
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.
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%.
100
Council Packet Page Number 205 of 373
F3, Attachment 4
City of Maplewood
Notes to Required Supplementary Information
Post Employment Healthcare Plan
2021 Changes
Changes in Actuarial Assumptions
The health care trend rates were changed to better anticipate short term and long term medical
increases.
The mortality tables were updated from the RP-2014 Mortality Tables (Blue Collar for Public
Safety, White Collar for Others) with MP-2018 Generational Improvement Scale to the Pub-
2010 Public Retirement Plans Headcount-Weighted Mortality Tables (General, Safety) with MP-
2020 Generational Improvement Scale.
The inflation rate was changed from 2.50% to 2.00%.
The retirement and withdrawal tables for non-public safety employees were updated.
The salary increase rates were changed from a flat 3.00% per year for all employees to rates
which vary by service and contract group.
The discount rate was changed from 2.90% to 2.00%.
2020 Changes
Changes in Actuarial Assumptions
The discount rate was changed from 3.80% to 2.9% at January 1, 2020.
2019 Changes
Changes in Actuarial Assumptions
The discount rate was changes from 3.30% to 3.80% at January 1, 2019.
The retiree plan participation percentage was changed from 75% to 60%.
The retirement and withdrawal tables for Police and Fire Personnel were updated.
The health care trend rates were changed to better anticipate short term and long term medical
increases.
The mortality tables were updated from the RP-2014 White Collar Mortality Tables with MP-
2016 Generational Improvement Scale (with Blue Collar adjustment for Police and Fire
Personnel) to the RP-2014 White Collar Mortality Tables with MP-2018 Generational
Improvement Scale (with Blue Collar adjustment for Police and Fire Personnel).
2018 Changes
Changes in Actuarial Assumptions
The discount rate was changed from 3.80% to 3.30% at January 1, 2018.
101
Council Packet Page Number 206 of 373
F3, Attachment 4
102
Council Packet Page Number 207 of 373
F3, Attachment 4
SUPPLEMENTARY INFORMATION
103
Council Packet Page Number 208 of 373
F3, Attachment 4
104
Council Packet Page Number 209 of 373
F3, Attachment 4
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.
Capital Projects 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).
105
Council Packet Page Number 210 of 373
F3, Attachment 4
City of Maplewood
Combining Balance Sheet -
Nonmajor Governmental Funds
December 31, 2021
Total Nonmajor
Special Governmental
RevenueCapital ProjectsFunds
Assets
Cash and investments 1,836,038$ 7,942,606$ 9,778,644$
Accrued interest receivable 4,768 27,142 31,910
Due from other governments 21,257 50,661 71,918
Accounts receivable 151,527 311,608 463,135
Due from other funds - 446,878 446,878
Property taxes receivable
Delinquent 1,208 25,481 26,689
Due from Ramsey County 1,930 53,589 55,519
Special assessments receivable
Special deferred - county - 1,246,080 1,246,080
Due from Ramsey County - 1,370 1,370
Notes receivable- 100,000 100,000
Prepaid items 2,850 - 2,850
Land held for resale 1,000,447 475,700 1,476,147
Total assets 3,020,025$ 10,681,115$ 13,701,140$
Liabilities
Accounts payable 1,991$ 1,282,973$ 1,284,964$
Due to other governments 1,992 - 1,992
Deposits payable 105,428 235,674 341,102
Salaries and benefits payable 10,116 2,393 12,509
Due to other funds - 446,878 446,878
Advance payable 904,472 - 904,472
Total liabilities 1,023,999 1,967,918 2,991,917
Deferred Inflows of Resources
Unavailable revenue - taxes and assessments 7,208 1,258,681 1,265,889
Fund Balances
Nonspendable 2,850 - 2,850
Restricted 603,918 3,306,653 3,910,571
Committed 1,382,050 1,382,050-
Assigned 4,728,070- 4,728,070
Unassigned (580,207)- (580,207)
Total fund balances 1,988,818 7,454,516 9,443,334
Total liabilities, deferred inflows
of resources, and fund balances $ 3,020,025$ 10,681,115$ 13,701,140
106
Council Packet Page Number 211 of 373
F3, Attachment 4
City of Maplewood
Combining Statement of Revenues, Expenditures, and
Changes in Fund Balances - Nonmajor Governmental Funds
Year Ended December 31, 2021
Total Nonmajor
Special Governmental
RevenueCapital ProjectsFunds
Revenues
General property taxes 98,519$ 870,461$ 968,980$
Tax increment collections - 1,919,195 1,919,195
Miscellaneous taxes 632,921 1,236,918 1,869,839
Intergovernmental 29,965 1,938,945 1,968,910
Special assessments - 826,838 826,838
Charges for services 11,396 518,874 530,270
Fines and forfeitures 10,615 - 10,615
Investment income (3,234) (20,274) (23,508)
Miscellaneous
Contributions and donations - 2,000 2,000
Rent 123,279 21,661 144,940
Other 432 87,030 87,462
Total revenues 903,893 7,401,648 8,305,541
Expenditures
Current
Community development 104,283 12,890 117,173
Administration 522,936 19,882 542,818
Fire 53,475 - 53,475
Legislative 15,000 - 15,000
Parks and recreation 216,245- 216,245
Police - 3,510 3,510
Public works 15,051 263,729 278,780
Debt service
TIF developer payments 1,390,044- 1,390,044
Capital outlay
Administration 299,489- 299,489
Parks and recreation 639,378- 639,378
Police 286,873- 286,873
Total expenditures 710,745 3,132,040 3,842,785
Excess of revenues over
expenditures
193,148 4,269,608 4,462,756
Other Financing Sources (Uses)
Proceeds from sale of capital assets - 36,057 36,057
Transfers in 397,149 1,583,149 1,980,298
Transfers out (36,000) (4,873,518) (4,909,518)
Total other financing sources (uses) 361,149 (3,254,312) (2,893,163)
Net change in fund balances 554,297 1,015,296 1,569,593
Fund Balances
Beginning of year 6,439,2201,434,521 7,873,741
End of year 1,988,818$ 7,454,516$ 9,443,334$
107
Council Packet Page Number 212 of 373
F3, Attachment 4
108
Council Packet Page Number 213 of 373
F3, Attachment 4
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.
Tree Preservation Fund
Accounts for the accumulation of funds charged to developers to be used to plant trees within the City.
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.
109
Council Packet Page Number 214 of 373
F3, Attachment 4
City of Maplewood
Combining Balance Sheet -
Nonmajor Special Revenue Funds
December 31, 2021
Special Revenue
280 219 Tree
205 Charitable Maplewood 208 Police Preservation
Gambling TaxArea EDAServicesFund
Assets
Cash and investments$ 66,495$ 506,258$ 168,447$ 64,358
Accrued interest receivable - - 571 250
Due from other governments - - - -
Accounts receivable 5,994 - 2,372 -
Property taxes receivable
- 1,208 - -
Delinquent
Due from Ramsey County - 1,930 - -
Prepaid items - - - -
Land held for resale 1,000,447- - -
Total assets$ 72,489$ 1,509,843$ 171,390$ 64,608
Liabilities
Accounts payable$ -$ -$ -$ -
Deposits payable - 105,428- -
Due to other governments - 245 687 -
Salaries payable - - - -
Advance payable 904,472- - -
Total liabilities 904,717- 106,115 -
Deferred Inflows of Resources
Unavailable revenue - taxes and assessments - 1,208 - -
Fund Balances
Nonspendable - - - -
Restricted - 603,918 - -
Committed 72,489 - 65,275 64,608
Total fund balances 72,489 603,918 65,275 64,608
Total liabilities, deferred inflows of
resources, and fund balances$ 72,489$ 1,509,843$ 171,390$ 64,608
110
Council Packet Page Number 215 of 373
F3, Attachment 4
Special Revenue
211 Fire
Training
222 Cable Facility -
TelevisionOperationsTotal
$ 967,411$ 63,069$ 1,836,038
3,811 136 4,768
- 21,257 21,257
143,161 151,527-
- - 1,208
- - 1,930
2,850 - 2,850
- 1,000,447-
$ 1,117,233$ 84,462$ 3,020,025
$ 99$ 1,892$ 1,991
- 105,428-
- 1,060 1,992
10,116 - 10,116
- 904,472-
10,215 2,952 1,023,999
6,000 - 7,208
2,850 - 2,850
- 603,918-
1,098,168 81,510 1,382,050
1,101,018 81,510 1,988,818
$ 1,117,233$ 84,462$ 3,020,025
111
Council Packet Page Number 216 of 373
F3, Attachment 4
City of Maplewood
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances -
Nonmajor Special Revenue Funds
Year Ended December 31, 2021
Special Revenue
280 219 Tree
205 Charitable Maplewood 208 Police Preservation
Gambling TaxArea EDAServicesFund
Revenues
Taxes
General property taxes-$ 98,519$ -$ -$
Miscellaneous taxes54,229 - - -
Intergovernmental- 29,965 - -
Charges for services- - - -
Fines and forfeitures- - 10,615 -
Investment income- - (351) (283)
Miscellaneous
Rent- - - -
Other- - - 432
Total revenues54,229 128,484 10,264 149
Expenditures
Current
Admininstration- - - -
Community development- 104,283 - -
Fire- - - -
Legislative15,000 - - -
Public works- - - 15,051
Total expenditures15,000 104,283 - 15,051
Excess of revenues over
(under) expenditures
24,20139,229 10,264 (14,902)
Other Financing Sources (Uses)
Transfers in- 390,000 - -
Transfers out - - - -
Total other financing sources (uses) 390,000- - -
Net change in fund balances 39,229 414,201 10,264 (14,902)
Fund Balances
Beginning of year 189,71733,260 55,011 79,510
End of year72,489$ 603,918$ 65,275$ 64,608$
112
Council Packet Page Number 217 of 373
F3, Attachment 4
Special Revenue
211 Fire
Training
222 Cable Facility -
TelevisionOperationsTotal
$ --$ 98,519$
578,692 632,921-
- - 29,965
11,396 - 11,396
- - 10,615
(2,458) (142) (3,234)
123,279- 123,279
- - 432
587,630 123,137 903,893
522,936 522,936-
- 104,283-
- 53,475 53,475
- - 15,000
- - 15,051
522,936 53,475 710,745
64,694 69,662 193,148
7,149 397,149-
(36,000)- (36,000)
7,149 (36,000) 361,149
71,843 33,662 554,297
1,029,175 47,848 1,434,521
$ 1,101,018$ 81,510$ 1,988,818
113
Council Packet Page Number 218 of 373
F3, Attachment 4
City of Maplewood
Nonmajor Capital Projects Funds
The Capital Projects Funds 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.
Community Center Building Improvements Fund
Established to account for expenditures related to the maintenance and capital needs of the Community
Center.
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.
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.
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.
Public Safety Training Facility Fund
Established in 2010 to account for the costs associated with a future Fire Training Facility for the east
metro.
Street Use Revitalization Fund
Accounts for revenues from gas utility franchise fees that have been set aside by the City Council to
fund mill-and-overlay and street 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.
114
Council Packet Page Number 219 of 373
F3, Attachment 4
City of Maplewood
Nonmajor Capital Projects Funds
Tax Increment Funds
Accounts for the expenditures financed by the tax increment revenue from ten tax increment districts.
Water Availability Charge Fund Î North St. Paul District
Accounts for the receipt of water availability charge revenues collected in the North St. Paul Water
Service District. Disbursements are made from this fund to finance unassessed water system
improvements.
Water Availability Charge Fund Î St. 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.
115
Council Packet Page Number 220 of 373
F3, Attachment 4
City of Maplewood
Combining Balance Sheet -
Nonmajor Capital Projects Funds
December 31, 2021
Capital Projects
402
401 General
Building Community 405 Capital 406 Police
Replacement Center Building Improvement Vehicles and
FundImprovementsProjectsEquipment
Assets
Cash and investments$ 471,533-$ $ 272,934$ 640,666
Accounts receivable - - 2,000-
Interest receivable - 1,656 996 114
Due from other governments - - - -
Due from other funds - - - -
Property taxes receivable
Delinquent 1,903 2,749 1,572 4,055
Due from Ramsey County 3,923 4,065 1,509 7,635
Special assessments receivable
Special deferred - county - - - -
Due from Ramsey County - - - -
Notes receivable - - - -
Assets held for resale - - - -
Total assets$ 5,826$ 480,003$ 277,011$ 654,470
Liabilities
Due to other funds$ 74,642$ -$ -$ -
Accounts payable 415,642- - -
Salaries and benefits payable - - - -
Deposits payable - 229,574- -
Total liabilities 74,642 415,642 229,574 -
Deferred Inflows of Resources
Unavailable revenue - taxes and assessments 1,903 2,749 1,572 4,055
Fund Balances
Restricted - 61,612 - -
Assigned - - 45,865 650,415
Unassigned (70,719) - - -
Total fund balances (70,719) 61,612 45,865 650,415
Total liabilities, deferred inflows of
resources, and fund balances$ 5,826$ 480,003$ 277,011$ 654,470
116
Council Packet Page Number 221 of 373
F3, Attachment 4
Capital Projects
433 Legacy 440 Public 499 Street Use
Village Park 403 Park Safety Training Revitalization 409 Right-of-
DevelopmentDevelopmentFacility FundFundWay
$ 1,652,28611,937$ -$ 1,892,770$ 111,015$
655- - 308,853 100
6,41146 - 7,871 431
-- - - 1,300
-- - 446,878 -
-- - - -
-- - - -
-- - 1,246,080 -
-- - 1,370 -
-- - - -
-- - 475,700 -
$ 1,659,35211,983$ -$ 4,379,522$ 112,846$
$ --$ 215,137$ -$ -$
126,450- - 5,750 -
-- - - -
6,100 - - - -
6,100 126,450 215,137 5,750 -
- - 1,233,200- -
5,883 1,532,902 - - -
- - 3,140,572- 112,846
- (215,137)- - -
5,883 1,532,902 (215,137) 3,140,572 112,846
$ 11,983$ 1,659,352$ 4,379,522-$ $ 112,846
117
Council Packet Page Number 222 of 373
F3, Attachment 4
City of Maplewood
Combining Balance Sheet -
Nonmajor Capital Projects Funds
December 31, 2021
Capital Projects
443 Tax 448 Tax
Increment Increment
Economic Econ. 416 Tax 417 Tax
Development Development Increment Increment
District 1-11District 1-12Housing 1-4Housing 1-5
Assets
Cash and investments-$ 948,935$ 95,793$ 168,682$
Accounts receivable- - - -
Interest receivable- 2,773 374 657
Due from other governments- - - -
Due from other funds- - - -
Property taxes receivable
Delinquent- - - -
Due from Ramsey County- - - -
Special assessments receivable
Special deferred - county- - - -
Due from Ramsey County- - - -
Notes receivable- - 100,000 -
Assets held for resale- - - -
Total assets-$ 951,708$ 196,167$ 169,339$
Liabilities
Due to other funds127,870$ -$ -$ -$
Accounts payable- 376,567 - -
Salaries and benefits payable- - - -
Deposits payable- - - -
Total liabilities127,870 376,567 - -
Deferred Inflows of Resources
Unavailable revenue - taxes and assessments - - - -
Fund Balances
Restricted 575,141- 196,167 169,339
Assigned - - - -
Unassigned (127,870) - - -
Total fund balances (127,870) 575,141 196,167 169,339
Total liabilities, deferred inflows of
resources, and fund balances$ 951,708-$ $ 196,167$ 169,339
118
Council Packet Page Number 223 of 373
F3, Attachment 4
(Continued)
Capital Projects
453 Tax 408 Water
418 Tax 428 Tax 429 Tax 441 Tax 449 Tax Increment Availability
Increment Increment Increment Increment Increment Financing Charge North
Housing 1-6Housing 1-7Housing 1-8Housing 1-10District 1-13District 1-15St. Paul District
$ 17,677626,738$ 143,621$ $ 142,177$ 17,109$ -$ 50,406
- - - - - - -
2,234 44 558 306 - - 196
- - - - - - 1,604
- - - - - - -
- - 2,095 - 13,107 - -
- - 49,564 (13,107)- - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
$ 628,972$ 17,721$ 195,838$ 142,483$ 17,109$ -$ 52,206
$ -$ -$ -$ -$ -$ 12,890$ -
- 11,814 91,095 114,401 141,254 - -
- - - - - - -
- - - - - - -
- 11,814 91,095 114,401 141,254 12,890 -
- - 2,095 - 13,107 - -
628,972 5,907 102,648 28,082 - - -
- - - - - - 52,206
- - - (137,252)- (12,890) -
628,972 5,907 102,648 28,082 (137,252) (12,890) 52,206
$ 628,972$ 17,721$ 195,838$ 142,483$ 17,109$ -$ 52,206
119
Council Packet Page Number 224 of 373
F3, Attachment 4
120
Council Packet Page Number 225 of 373
F3, Attachment 4
City of Maplewood
Combining Balance Sheet -
Nonmajor Capital Projects Funds
December 31, 2021
(Continued)
Capital Projects
451 Tax
407 Water Increment
Availability Econ.
Charge St. Paul Development
DistrictDistrict 1-14Total
Assets
Cash and investments678,327$ -$ 7,942,606$
Accounts receivable- - 311,608
Interest receivable2,475 - 27,142
Due from other governments47,757 - 50,661
Due from other funds- - 446,878
Property taxes receivable
Delinquent -- 25,481
Due from Ramsey County- - 53,589
Special assessments receivable
Special deferred - county- - 1,246,080
Due from Ramsey County- - 1,370
Notes receivable- - 100,000
Assets held for resale- - 475,700
Total assets728,559$ -$ 10,681,115$
Liabilities
Due to other funds-$ 16,339$ 446,878$
Accounts payable- - 1,282,973
Salaries and benefits payable2,393 - 2,393
Deposits payable- - 235,674
Total liabilities2,393 16,339 1,967,918
Deferred Inflows of Resources
Unavailable revenue - taxes and assessments- - 1,258,681
Fund Balances
Restricted -- 3,306,653
Assigned726,166 - 4,728,070
Unassigned (16,339)- (580,207)
Total fund balances 726,166 (16,339) 7,454,516
Total liabilities, deferred inflows of
resources, and fund balances$ 728,559$ 10,681,115-$
121
Council Packet Page Number 226 of 373
F3, Attachment 4
City of Maplewood
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances -
Nonmajor Capital Projects Funds
Year Ended December 31, 2021
Capital Projects
401 General
Building 402 Community 405 Capital 406 Police
Replacement Center Building Improvement Vehicles &
FundImprovementsProjectsEquipment
Revenues
General property taxes$ 198,218$ 204,909$ 82,960$ 384,374
Tax increment collections - - - -
Miscellaneous taxes - - - -
Intergovernmental - - - -
Special assessments - - - -
Charges for services
Park availability charges - - - -
Water availability charges - - - -
Connection charges - - - -
Investment income (3,792) (294) (1,831) (929)
Miscellaneous
Contributions and donations - - - 2,000
Rent - - - -
Other - 3,000 - 27,585
Total revenues 194,426 207,615 81,129 413,030
Expenditures
Current
Community development - - - -
Administration - - - -
Parks and recreation - 207,000 9,245 -
3,510
Police - - -
Public works - - - -
Debt service
TIF developer payments - - - -
Capital outlay
Administration 299,489 - - -
Parks and recreation - 215,642 216,745 -
Police - - 286,873-
Total expenditures 299,489 422,642 225,990 290,383
Excess of revenues over
(under) expenditures
(105,063) (215,027) (144,861) 122,647
Other Financing Sources (Uses)
Proceeds from sale of capital asset - - - 36,057
Transfers in - - 512,193-
Transfers out - - (130,920)-
Total other financing sources (uses) - - 417,330-
Net change in fund balances (105,063) (215,027) (144,861) 539,977
Fund Balances
Beginning of year 34,344 276,639 190,726 110,438
End of year$ (70,719)$ 61,612$ 45,865$ 650,415
122
Council Packet Page Number 227 of 373
F3, Attachment 4
Capital Projects
443 Tax
Increment
433 Legacy 440 Public 499 Street Use Economic
Village Park 403 Park Safety Training Revitalization 409 Right-of-Development
DevelopmentDevelopmentFacility FundFundWayDistrict 1-11
$ --$ -$ -$ -$ $ -
- - - - - -
- - 1,236,918- - -
- - 1,938,945- - -
- - 826,838- - -
- 17,610 - - - -
- - - - - -
- - - - - -
(34) (5,124) - 3,662 (291) -
- - - - - -
- 21,661 - - - -
- 56,445 - - - -
(34) 90,592 4,006,363- (291) -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - 139,260- - -
- - - - - -
- - - - - -
206,991- - - - -
- - - - - -
206,991- 139,260- - -
(34) (116,399) 3,867,103- (291) -
- - - - - -
- - 36,000 1,033,460 - -
- - (4,191,700)- - -
- - 36,000 (3,158,240) - -
(34) (116,399) 36,000 708,863 (291) -
5,917 1,649,301 (251,137) 2,431,709 113,137 (127,870)
$ 5,883$ 1,532,902$ (215,137)$ 3,140,572$ 112,846$ (127,870)
123
Council Packet Page Number 228 of 373
F3, Attachment 4
City of Maplewood
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances -
Nonmajor Capital Projects Funds
Year Ended December 31, 2021
Capital Projects
448 Tax
Increment
Econ. 416 Tax 417 Tax 418 Tax
Development Increment Increment Increment
District 1-12Housing 1-4Housing 1-5Housing 1-6
Revenues
General property taxes$ -$ -$ -$ -
Tax increment collections 941,417 - 207,062-
Miscellaneous taxes - - - -
Intergovernmental - - - -
Special assessments - - - -
Charges for services
Park availability charges - - - -
Water availability charges - - - -
Connection charges - - - -
Investment income (5,557) (1,190) (747) (1,630)
Miscellaneous
Contributions and donations - - - -
Rent - - - -
Other - - - -
Total revenues 935,860 (1,190) (747) 205,432
Expenditures
Current
Community development - - - -
Administration - 9,941 9,941 -
Parks and recreation - - - -
Police - - - -
Public works - - - -
Debt service
TIF developer payments 753,133 - - -
Capital outlay
Administration - - - -
Parks and recreation - - - -
Police - - - -
Total expenditures 753,133 9,941 9,941 -
Excess of revenues over
(under) expenditures
182,727 (11,131) (10,688) 205,432
Other Financing Sources (Uses)
Proceeds from sale of capital asset - - - -
Transfers in - - - -
Transfers out (109,828) (20,358) (16,574) (96,297)
Total other financing sources (uses) (109,828) (20,358) (16,574) (96,297)
Net change in fund balances 72,899 (31,489) (27,262) 109,135
Fund Balances
Beginning of year 502,242 227,656 196,601 519,837
End of year$ 575,141$ 196,167$ 169,339$ 628,972
124
Council Packet Page Number 229 of 373
F3, Attachment 4
(Continued)
Capital Projects
453 Tax 408 Water 407 Water
428 Tax 429 Tax 441 Tax 449 Tax Increment Availability Availability
Increment Increment Increment Increment Financing Charge North Charge St. Paul
Housing 1-7Housing 1-8Housing 1-10District 1-13District 1-15St. Paul DistrictDistrict
$ -$ -$ -$ -$ -$ -$ -
25,136 101,216 254,224 390,140 - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - 11,655 447,714
- - - - - - 41,895
(565) (96) (1,030) - - (60) (766)
- - - - - - -
- - - - - - -
- - - - - - -
24,571 101,120 253,194 390,140 - 11,595 488,843
- - - - 12,890 - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - 1,480 122,989
23,628 91,095 228,801 293,387 - - -
- - - - - - -
- - - - - - -
- - - - - - -
23,628 91,095 228,801 12,890 1,480 122,989
293,387
943 10,025 24,393 96,753 (12,890) 10,115 365,854
- - - - - - -
- - - - - - 1,496
(331) (1,361) (22,864) (71,713) - (211,572)-
(331) (1,361) (22,864) (71,713) - (210,076)-
612 8,664 1,529 25,040 (12,890) 10,115 155,778
5,295 93,984 26,553 (162,292) - 42,091 570,388
$ 5,907$ 102,648$ 28,082$ (137,252)$ (12,890)$ 52,206$ 726,166
125
Council Packet Page Number 230 of 373
F3, Attachment 4
126
Council Packet Page Number 231 of 373
F3, Attachment 4
City of Maplewood
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances -
Nonmajor Capital Projects Funds
Year Ended December 31, 2021
(Continued)
Capital
Projects
451 Tax
Increment
Econ.
Development
District 1-14Total
Revenues
General property taxes$ 870,461-$
Tax increment collections 1,919,195-
Miscellaneous taxes 1,236,918-
Intergovernmental 1,938,945-
Special assessments 826,838-
Charges for services
Park availability charges 17,610-
Water availability charges 459,369-
Connection charges 41,895-
Investment income (20,274)-
Miscellaneous
Contributions and donations - 2,000
Rent 21,661-
Other 87,030-
Total revenues 7,401,648-
Expenditures
Current
Community development 12,890-
Administration 19,882-
Parks and recreation 216,245-
Police - 3,510
Public works 263,729-
Debt service
TIF developer payments 1,390,044-
Capital outlay
Administration 299,489-
Parks and recreation 639,378-
Police 286,873-
ditur
Total expenes 3,132,040-
Excess of revenues over
(under) expenditures
4,269,608-
Other Financing Sources (Uses)
Proceeds from sale of capital asset 36,057-
Transfers in 1,583,149-
Transfers out (4,873,518)-
Total other financing sources (uses) (3,254,312)-
Net change in fund balances 1,015,296-
Fund Balances
Beginning of year (16,339) 6,439,220
End of year$ (16,339)$ 7,454,516
127
Council Packet Page Number 232 of 373
F3, Attachment 4
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, 2021
2021
Variance with
ActualFinal Budget -
Final BudgetAmountsOver (Under)
Original Budget
Revenues
Charitable gambling taxes15,000$ 15,000$ 54,229$ 39,229$
Expenditures
t
Curren
Legislative15,00015,000 15,000 -
Excess of revenues over
$ --$ 39,229 39,229$
(under) expenditures
Fund Balances
Beginning of year33,260
End of year$ 72,489
128
Council Packet Page Number 233 of 373
F3, Attachment 4
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, 2021
2021
Variance with
Final Budget -
Final BudgetActualOver (Under)
Original Budget
Revenues
Property taxes100,000$ 100,000$ 98,519$ (1,481)$
Intergovernmental- - 29,965 29,965
Total revenues100,000 100,000 128,484 28,484
Expenditures
Current
Community Development150,000190,000 104,283 (85,717)
Excess of revenues over
(under) expenditures
(90,000)(50,000) 24,201 114,201
g Sources (Uses)
Other Financin
Transfers in- 40,000 390,000 350,000
Net change in fund balances(50,000)$ (50,000)$ 414,201 464,201$
Fund Balances
Beginning of year 189,717
End of year$ 603,918
129
Council Packet Page Number 234 of 373
F3, Attachment 4
City of Maplewood
Schedule of Revenues, Expenditures, and Changes
in Fund Balances - Budget and Actual -
Special Revenue Fund - Police Services
Year Ended December 31, 2021
2021
Variance With
Original ActualFinal Budget -
BudgetFinal BudgetAmountsOver (Under)
Revenues
Fines and forfeitures8,000$ $ 8,000$ 10,615$ 2,615
Investment income 500 500 (351) (851)
Total revenues 8,500 8,500 10,264 1,764
Expenditures
Current
Police 10,000 10,000 (10,000)-
Total expenditures 10,000 10,000 (10,000)-
r
Excess of revenues ove
expenditures
$ (1,500)(1,500)$ 10,264 11,764$
Fund Balances
Beginning of year55,011
End of year$ 65,275
130
Council Packet Page Number 235 of 373
F3, Attachment 4
City of Maplewood
Schedule of Revenues, Expenditures, and Changes
in Fund Balances - Budget and Actual -
Special Revenue Fund - Tree Preservation
Year Ended December 31, 2021
2021
Variance with
ActualFinal Budget -
Final BudgetAmountsOver (Under)
Original Budget
Revenues
$ 500500$ (283)$ (783)$
Investment income
9,5009,500 432 (9,068)
Miscellaneous
10,00010,000 149 (9,851)
Total revenues
penditures
Ex
Current
15,00015,000 15,051 51
Public works
Excess of revenues over
$ (5,000)(5,000)$ (14,902) (9,902)$
(under) expenditures
Fund Balances
79,510
r
Beginning of yea
$ 64,608
End of year
131
Council Packet Page Number 236 of 373
F3, Attachment 4
City of Maplewood
Schedule of Revenues, Expenditures, and Changes
in Fund Balances - Budget and Actual -
Special Revenue Fund - Cable Television
Year Ended December 31, 2021
2021
Variance with
ActualFinal Budget -
Final BudgetAmountsOver (Under)
Original Budget
Revenues
Miscellaneous taxes$ 572,000$ 572,000$ 578,692$ 6,692
Charges for services 10,000 10,000 11,396 1,396
5,000 5,000 (2,458) (7,458)
Investment income
587,000 587,000 587,630 630
Total revenues
penditures
Ex
Current
604,040604,040 522,936 (81,104)
Administration
Excess of revenues over
(17,040)(17,040) 64,694 81,734
(under) expenditures
Other Financing Sources (Uses)
-- 7,149 7,149
Transfers In
$ (17,040)(17,040)$ 71,843 88,883$
Net Change in Fund Balances
Fund Balances
1,029,175
Beginning of year
$ 1,101,018
End of year
132
Council Packet Page Number 237 of 373
F3, Attachment 4
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, 2021
2021
Variance with
Final Budget -
Actual
Final BudgetAmountsOver (Under)
Original Budget
Revenues
Intergovernmental$ 75,00075,000$ -$ (75,000)$
1,000 1,000 (142) (1,142)
Investment income
- 123,279- 123,279
Rent
76,000 76,000 123,137 47,137
Total revenues
Expenditures
Current
72,90072,900 53,475 (19,425)
Fire
r
Excess of revenues ove
3,1003,100 69,662 66,562
(under) expenditures
Other Financing Sources (Uses)
(36,000) (36,000) (36,000) -
Transfers out
$ (32,900)$ (32,900) 33,662$ 66,562
Net change in fund balances
Fund Balances
47,848
r
Beginning of yea
$ 81,510
End of year
133
Council Packet Page Number 238 of 373
F3, Attachment 4
City of Maplewood
Schedule of Revenues, Expenditures, and Changes
in Fund Balances - Budget and Actual -
Debt Service Fund
Year Ended December 31, 2021
2021
Variance with
Original ActualFinal Budget -
BudgetFinal BudgetAmountsOver (Under)
Revenues
General property taxes$ 4,909,890$ 4,909,890$ 4,828,019$ (81,871)
1,510,400 1,510,400 1,543,351 32,951
Special assessments
914,590 914,590 914,585 (5)
Intergovernmental
55,230 55,230 (54,069) (109,299)
Investment income
7,390,110 7,390,110 7,231,886 (158,224)
Total revenues
Expenditures
Current
-- 135,259 135,259
Finance
Debt service
Principal retirement 6,761,219 6,761,219 6,255,352 (505,867)
1,669,432 1,669,432 1,815,516 146,084
Interest and other charges
8,430,651 8,430,651 8,206,127 (224,524)
Total expenditures
Excess of revenues
(1,040,541)(1,040,541) (974,241) 66,300
(under) expenditures
Other Financing Sources (Uses)
10,000,000 10,000,000 9,500,000 (500,000)
Issuance of debt
- (5,950,000)- (5,950,000)
Refunded bonds redeemed
- 8,090,000- 8,090,000
Issuance of refunding debt
Premium on debt issued - 1,195,030- 1,195,030
Transfers in 1,095,681 1,095,681 9,846,843 8,751,162
(10,115,812)(10,115,812) (18,705,450) (8,589,638)
Transfers out
Total other financing
979,869979,869 3,976,423 2,996,554
sources (uses)
$ (60,672)(60,672)$ 3,002,182 3,062,854$
Net change in fund balances
Fund Balances
14,120,745
Beginning of year
$ 17,122,927
End of year
134
Council Packet Page Number 239 of 373
F3, Attachment 4
City of Maplewood
Schedule of Revenues, Expenditures, and
Changes in Fund Balances - Budget and Actual -
Public Improvement Projects Fund
Year Ended December 31, 2021
2021
Variance with
Original ActualFinal Budget -
BudgetFinal BudgetAmountsOver (Under)
Revenues
Intergovernmental1,300,000$ 1,300,000$ $ 471,293$ (828,707)
Investment income - (14,672)- (14,672)
Miscellaneous - 947,197947,197-
Total revenues 1,300,000 1,300,000 1,403,818 103,818
Expenditures
Capital outlay
Public works 5,470,000 5,470,000 4,575,547 (894,453)
Excess of revenues over
(under) expenditures
(4,170,000)(4,170,000) (3,171,729) 998,271
Other Financing Sources (Uses)
Transfers in4,170,000 4,170,000 4,400,600 230,600
Transfers out - (1,033,460)- (1,033,460)
Total other financing sources (uses) 4,170,000 4,170,000 3,367,140 (802,860)
Net change in fund balances$ -$ 195,411- $ 195,411
Fund Balances
Beginning of year 3,270,940
End of year$ 3,466,351
135
Council Packet Page Number 240 of 373
F3, Attachment 4
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, 2021
2021
Variance with
Original ActualFinal Budget -
BudgetFinal BudgetAmountsOver (Under)
Revenues
$ 200,000200,000$ 198,218$ (1,782)$
General property taxes
123,490123,490 - (123,490)
Intergovernmental
1,5001,500 (3,792) (5,292)
Investment income
Total revenues
324,990324,990 194,426 (130,564)
Expenditures
Capital outlay
Administration 197,000197,000 299,489 102,489
Excess of revenues
$ 127,990127,990$ (105,063) (233,053)$
(under) expenditures
Fund Balances
34,344
Beginning of year
$ (70,719)
End of year
136
Council Packet Page Number 241 of 373
F3, Attachment 4
City of Maplewood
Schedule of Revenues, Expenditures, and Changes
in Fund Balances - Budget and Actual -
Capital Projects Fund - Community Center Building Improvements
Year Ended December 31, 2021
2021
Variance with
Original ActualFinal Budget -
BudgetFinal BudgetAmountsOver (Under)
Revenues
General property taxes$ 208,080208,080$ 204,909$ (3,171)$
5,000 5,000 (294) (5,294)
Investment income
Other - - 3,000 3,000
213,080 213,080 207,615 (5,465)
Total revenues
Expenditures
Current
Park and recreation 7,000 7,000 207,000 200,000
Capital outlay
Park and recreation 208,080 208,080 215,642 7,562
215,080 215,080 422,642 207,562
Total expenditures
Excess of revenues
$ (2,000)$ (2,000) (215,027)$ (213,027)
(under) expenditures
Fund Balances
276,639
Beginning of year
$ 61,612
r
End of yea
137
Council Packet Page Number 242 of 373
F3, Attachment 4
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, 2021
2021
Variance with
Original ActualFinal Budget -
BudgetFinal BudgetAmountsOver (Under)
Revenues
$ 85,000$ 85,000$ 82,960$ (2,040)
General property taxes
1,000 1,000 (1,831) (2,831)
Investment income
86,000 86,000 81,129 (4,871)
Total revenues
Expenditures
Current
Parks and recreation - - 9,245 9,245
Capital outlay
Parks and recreation 81,500 81,500 216,745 135,245
Total expenditures 81,500 81,500 225,990 144,490
Excess of revenues
$ 4,500$ 4,500 (144,861)$ (149,361)
(under) expenditures
Fund Balances
190,726
Beginning of year
$ 45,865
End of year
138
Council Packet Page Number 243 of 373
F3, Attachment 4
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, 2021
2021
Variance with
Original ActualFinal Budget -
BudgetFinal BudgetAmountsOver (Under)
Revenues
$ 390,000$ 390,000$ 384,374$ (5,626)
Property taxes
1,000 1,000 (929) (1,929)
Investment income
- - 2,000 2,000
Contributions and donations
- - 27,585 27,585
Miscellaneous
391,000 391,000 413,030 22,030
Total revenues
Expenditures
Current
-- 3,510 3,510
Police
Capital outlay
420,000420,000 286,873 (133,127)
Police
Total expenditures 420,000420,000 290,383 (129,617)
Excess of revenues over
(29,000)(29,000) 122,647 151,647
(under) expenditures
Other Financing Sources (Uses)
Proceeds from sale of capital asset- - 36,057 36,057
Transfers in - 512,193- 512,193
Transfers out (113,440) (113,440) (130,920) (17,480)
Total other financing sources (113,440) (113,440) 417,330 530,770
$ (142,440)$ (142,440) 539,977$ 682,417
Net change in fund balances
Fund Balances
110,438
Beginning of year
$ 650,415
End of year
139
Council Packet Page Number 244 of 373
F3, Attachment 4
City of Maplewood
Schedule of Revenues, Expenditures, and
Changes in Fund Balances - Budget and Actual -
Fire Station Fund
Year Ended December 31, 2021
2021
Variance with
Original ActualFinal Budget -
BudgetFinal BudgetAmountsOver (Under)
Revenues
Investment income40,000$ 40,000$ $ 58,918$ 18,918
Expenditures
Capital outlay
Fire 10,700,000 10,700,000 5,090,570 (5,609,430)
r
Excess of revenues ove
(under) expenditures
(10,660,000)(10,660,000) (5,031,652) 5,628,348
Other Financing Sources (Uses)
Transfers in10,000,000 10,000,000 9,855,954 (144,046)
Net change in fund balances$ 940,000$ 940,000 4,824,302$ 3,884,302
Fund Balances
Beginning of year 1,942,527
End of year$ 6,766,829
140
Council Packet Page Number 245 of 373
F3, Attachment 4
Schedule of Revenues, Expenditures, and Changes
in Fund Balances - Budget and Actual -
Capital Projects Fund - Park Development
Year Ended December 31, 2021
2021
Variance with
Original ActualFinal Budget -
BudgetFinal BudgetAmountsOver (Under)
Revenues
Charges for services
Park availability charges70,000$ 70,000$ 17,610$ (52,390)$
30,00030,000 (5,124) (35,124)
Investment income
-- 78,106 78,106
Miscellaneous
100,000100,000 90,592 (9,408)
Total revenues
Expenditures
Capital outlay
Parks and recreation 200,000 200,000 206,991 6,991
Total expenditures 200,000 200,000 206,991 6,991
r
Excess of revenues ove
$ (100,000)(100,000)$ (116,399) (16,399)$
(under) expenditures
Fund Balances
1,649,301
r
Beginning of yea
$ 1,532,902
End of year
141
Council Packet Page Number 246 of 373
F3, Attachment 4
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, 2021
2021
Variance with
Original ActualFinal Budget -
BudgetFinal BudgetAmountsOver (Under)
Other Financing Sources (Uses)
Transfers in$ 36,00036,000$ 36,000$ -$
$ 36,00036,000$ 36,000 -$
Net change in fund balances
Fund Balances
(251,137)
Beginning of year
$ (215,137)
End of year
142
Council Packet Page Number 247 of 373
F3, Attachment 4
Schedule of Revenues, Expenditures, and Changes
in Fund Balances - Budget and Actual -
Capital Projects Fund - Street Use Revitalization Fund
Year Ended December 31, 2021
2021
Variance with
Original ActualFinal Budget -
BudgetFinal BudgetAmountsOver (Under)
Revenues
Miscellaneous taxes$ 1,200,0001,200,000$ 1,236,918$ 36,918$
82,00082,000 826,838 744,838
Special assessments
1,743,7901,743,790 1,938,945 195,155
Intergovernmental
15,00015,000 3,662 (11,338)
Investment income
3,040,7903,040,790 4,006,363 965,573
Total revenues
Expenditures
Current
Public Works 80,000 80,000 139,260 59,260
Excess of revenues over
2,960,7902,960,790 3,867,103 906,313
expenditures
Other Financing Sources (Uses)
Transfers in- - 1,033,460 1,033,460
Transfers out(4,354,700) (4,354,700) (4,191,700) 163,000
Total other financing sources (uses)(4,354,700) (4,354,700) (3,158,240) 1,196,460
$ (1,393,910)(1,393,910)$ 708,863 2,102,773$
Net change in fund balances
Fund Balances
2,431,709
Beginning of year
$ 3,140,572
End of year
143
Council Packet Page Number 248 of 373
F3, Attachment 4
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, 2021
2021
Variance with
Original ActualFinal Budget -
BudgetFinal BudgetAmountsOver (Under)
Revenues
$ 1,0001,000$ (291)$ (1,291)$
Investment income
12,00012,000 - (12,000)
Licenses and permits
$ 13,00013,000$ (291) (13,291)$
Total revenues
Fund Balances
113,137
Beginning of year
$ 112,846
End of year
144
Council Packet Page Number 249 of 373
F3, Attachment 4
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, 2021
2021
Variance with
Original ActualFinal Budget -
BudgetFinal BudgetAmountsOver (Under)
Revenues
Tax increments$ 25,00025,000$ -$ (25,000)$
Expenditures
Current
Administration500 500 - (500)
Excess of revenues over
(under) expenditures 24,50024,500 - (24,500)
$ 24,50024,500$ - (24,500)$
Net change in fund balances
Fund Balances
(127,870)
Beginning of year
$ (127,870)
End of year
145
Council Packet Page Number 250 of 373
F3, Attachment 4
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, 2021
2021
Variance with
Original ActualFinal Budget -
BudgetFinal BudgetAmountsOver (Under)
Revenues
Tax increments$ 1,000,0001,000,000$ 941,417$ (58,583)$
5,0005,000 (5,557) (10,557)
Investment income
Total revenues 1,005,0001,005,000 935,860 (69,140)
Expenditures
Current
Administration 5,000 5,000 - (5,000)
Debt service
TIF developer payments 800,000 800,000 753,133 (46,867)
805,000 805,000 753,133 (51,867)
Total expenditures
Excess of revenues over
(under) expenditures 200,000200,000 182,727 (17,273)
Other Financing Sources (Uses)
Transfers out (97,430) (97,430) (109,828) (12,398)
$ 102,570$ 102,570 72,899$ (29,671)
Net change in fund balances
Fund Balances
502,242
Beginning of year
$ 575,141
r
End of yea
146
Council Packet Page Number 251 of 373
F3, Attachment 4
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, 2021
2021
Variance with
Final Budget -
Original Actual
BudgetFinal BudgetAmountsOver (Under)
Revenues
$ 1,000$ 1,000$ (1,190)$ (2,190)
Investment income
Expenditures
Current
Administration 1,000 1,000 9,941 8,941
r
Excess of revenues ove
-- (11,131) (11,131)
(under) expenditures
Other Financing Sources (Uses)
(20,360)(20,360) (20,358) 2
Transfers out
$ (20,360)(20,360)$ (31,489) (11,129)$
Net change in fund balances
Fund Balances
227,656
Beginning of year
$ 196,167
End of year
147
Council Packet Page Number 252 of 373
F3, Attachment 4
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, 2021
2021
Variance with
Original ActualFinal Budget -
BudgetFinal BudgetAmountsOver (Under)
Revenues
$ 1,000$ 1,000$ (747)$ (1,747)
Investment income
Expenditures
Current
Administration 5,000 5,000 9,941 4,941
Excess of revenues over
(4,000)(4,000) (10,688) (6,688)
(under) expenditures
Other Financing Sources (Uses)
Transfers out (16,570) (16,570) (16,574) (4)
$ (20,570)$ (20,570) (27,262)$ (6,692)
Net change in fund balances
Fund Balances
196,601
Beginning of year
$ 169,339
End of year
148
Council Packet Page Number 253 of 373
F3, Attachment 4
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, 2021
2021
Variance with
Original ActualFinal Budget -
BudgetFinal BudgetAmountsOver (Under)
Revenues
$ 180,000$ 180,000$ 207,062$ 27,062
Tax increments
4,000 4,000 (1,630) (5,630)
Investment income
184,000 184,000 205,432 21,432
Total revenues
Expenditures
Current
Administration 5,000 5,000 - (5,000)
Excess of revenues
179,000 179,000 205,432 26,432
over expenditures
Other Financing Sources (Uses)
(93,570) (93,570) (96,297) (2,727)
Transfers out
$ 85,430$ 85,430 109,135$ 23,705
Net change in fund balances
Fund Balances
519,837
Beginning of year
$ 628,972
End of year
149
Council Packet Page Number 254 of 373
F3, Attachment 4
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, 2021
2021
Variance with
Original ActualFinal Budget -
BudgetFinal BudgetAmountsOver (Under)
Revenues
$ 22,00022,000$ 25,136$ 3,136$
Tax increments
100100 (565) (665)
Investment income
Total revenues 22,10022,100 24,571 2,471
Expenditures
Current
Administration 1,000 1,000 - (1,000)
Debt service
TIF developer payments 21,000 21,000 23,628 2,628
22,000 22,000 23,628 1,628
Total expenditures
Excess of revenues over
100 100 943 843
(under) expenditures
Other Financing Sources (Uses)
- - (331) (331)
Transfers Out
$ 100$ 100 612$ 512
Net Change in Fund Balances
Fund Balances
5,295
Beginning of year
$ 5,907
End of year
150
Council Packet Page Number 255 of 373
F3, Attachment 4
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, 2021
2021
Variance with
Original ActualFinal Budget -
BudgetFinal BudgetAmountsOver (Under)
Revenues
$ 95,000$ 95,000$ 101,216$ 6,216
Tax increments
2,000 2,000 (96) (2,096)
Investment income
97,000 97,000 101,120 4,120
Total revenues
Expenditures
Current
Administration 2,500 2,500 - (2,500)
Debt service
TIF developer payments 85,000 85,000 91,095 6,095
Total expenditures 87,500 87,500 91,095 3,595
Excess of revenues over
expenditures 9,5009,500 10,025 525
Other Financing Sources (Uses)
- - (1,361) (1,361)
Transfers Out
$ 9,500$ 9,500 8,664$ (836)
Net Change in Fund Balances
Fund Balances
93,984
Beginning of year
$ 102,648
End of year
151
Council Packet Page Number 256 of 373
F3, Attachment 4
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, 2021
2021
Variance with
Original ActualFinal Budget -
BudgetFinal BudgetAmountsOver (Under)
Revenues
Tax increments$ 215,000$ 215,000$ 254,224$ 39,224
- - (1,030) (1,030)
Investment income
215,000 215,000 253,194 38,194
Total revenues
Expenditures
Current
Administration 5,000 5,000 - (5,000)
Debt service
TIF developer payments 195,000 195,000 228,801 33,801
200,000 200,000 228,801 28,801
Total expenditures
Excess of revenues over
15,000 15,000 24,393 9,393
expenditures
Other Financing Sources (Uses)
(20,000) (20,000) (22,864) (2,864)
Transfers Out
Net change in fund balances$ (5,000)$ (5,000) 1,529$ 6,529
Fund Balances
26,553
Beginning of year
$ 28,082
End of year
152
Council Packet Page Number 257 of 373
F3, Attachment 4
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, 2021
2021
Variance with
Original ActualFinal Budget -
BudgetFinal BudgetAmountsOver (Under)
Revenues
$ 380,000$ 380,000$ 390,140$ 10,140
Tax increments
penditures
Ex
Current
Administration 500 500 - (500)
Debt service
TIF developer payments 290,000 290,000 293,387 3,387
290,500 290,500 293,387 2,887
Total expenditures
Excess of revenues over
89,50089,500 96,753 7,253
expenditures
Other Financing Uses
(66,400)(66,400) (71,713) (5,313)
Transfers out
$ 23,10023,100$ 25,040 1,940$
Net change in fund balances
Fund Balances
(162,292)
Beginning of year
$ (137,252)
End of year
153
Council Packet Page Number 258 of 373
F3, Attachment 4
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, 2021
2021
Variance with
Original ActualFinal Budget -
BudgetFinal BudgetAmountsOver (Under)
Revenues
$ 200$ 200$ (60)$ (260)
Investment income
Utility billings 11,800 11,800 11,655 (145)
12,000 12,000 11,595 (405)
Total revenues
Expenditures
Current
Public works 1,600 1,600 1,480 (120)
Excess of revenues over
$ 10,400$ 10,400 10,115$ (285)
expenditures
Fund Balances
42,091
Beginning of year
$ 52,206
End of year
154
Council Packet Page Number 259 of 373
F3, Attachment 4
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, 2021
2021
Variance with
Original ActualFinal Budget -
BudgetFinal BudgetAmountsOver (Under)
Revenues
Charges for services
$ 400,000$ 400,000$ 447,714$ 47,714
Utility billings
25,000 25,000 41,895 16,895
Connection charges
20,000 20,000 (766) (20,766)
Investment income
Total revenues 445,000 445,000 488,843 43,843
Expenditures
Current
Public works 101,980 101,980 122,989 21,009
Excess of revenues over
343,020343,020 365,854 22,834
expenditures
Other Financing Sources (Uses)
Transfers In -- 1,496 1,496
(169,570)(169,570) (211,572) (42,002)
Transfers out
Total other financing sources (uses)(169,570) (169,570) (210,076) (40,506)
$ 173,450173,450$ 155,778 (17,672)$
Net change in fund balances
Fund Balances
570,388
Beginning of year
$ 726,166
End of year
155
Council Packet Page Number 260 of 373
F3, Attachment 4
City of Maplewood
Schedule of Revenues, Expenditures, and Changes
in Fund Balances - Budget and Actual -
Capital Projects Fund - Tax Increment Housing 1-14
Year Ended December 31, 2021
2021
Variance with
Original ActualFinal Budget -
BudgetFinal BudgetAmountsOver (Under)
Revenues
$ 2,5002,500$ -$ (2,500)$
Miscellaneous
Expenditures
Current
Administration2,500 2,500 - (2,500)
$ -$ - -$ -
Net change in fund balances
Fund Balances
(16,339)
Beginning of year
$ (16,339)
End of year
156
Council Packet Page Number 261 of 373
F3, Attachment 4
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.
Dental Insurance Fund
Accounts for employee dental benefit expenses. These operating expenses are used as a basis to
determine amounts to be charged to departments for 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.
157
Council Packet Page Number 262 of 373
F3, Attachment 4
City of Maplewood
Statement of Net Position - Internal Service Funds
December 31, 2021
703
Information 701 Employee 704 Dental
TechnologyBenefitsInsurance
Assets
Current assets
$ 301,056$ 1,463,062$ 92,065
Cash and cash equivalents
2,252 - -
Accounts receivable
Accrued interest receivable 1,202 5,788 355
- - -
Inventory
69,854 196,549 -
Prepaid items
374,364 1,665,399 92,420
Total current assets
Noncurrent assets
Capital assets
882,311 - -
Structures, vehicles, and equipment
-(850,349) -
Less accumulated depreciation
31,962 - -
Net capital assets
$ 406,326$ 1,665,399$ 92,420
Total assets
Liabilities
Current liabilities
Accounts payable $ 50,512$ 6,183$ -
Due to other governments 1,920 6,077 -
Salaries payable 11,011 135,781 -
Employee benefits payable - current portion - 94,483 -
Total current liabilities 63,443 242,524 -
Noncurrent liabilities
Employee benefits payable - noncurrent portion 1,834,025- -
Total liabilities 63,443 2,076,549 -
Net Position
Net investment in capital assets 31,962 - -
Unrestricted 310,921 (411,150) 92,420
Total net position 342,883 (411,150) 92,420
$ 406,326$ 1,665,399$ 92,420
Total liabilities and net position
158
Council Packet Page Number 263 of 373
F3, Attachment 4
702 Fleet 705 Risk
ManagementManagementTotal
$ 100,817$ 759,809$ 2,716,809
- - 2,252
255 2,931 10,531
125,653 125,653-
- 64,727 331,130
226,725 827,467 3,186,375
6,695,020 7,577,331-
(3,913,195) (4,763,544)-
2,781,825 2,813,787-
$ 3,008,550$ 827,467$ 6,000,162
$ 29,669$ -$ 86,364
3,260 790 12,047
8,748 155,540-
- - 94,483
41,677 790 348,434
- 1,834,025-
41,677 2,182,459790
2,781,825 2,813,787-
185,048 826,677 1,003,916
2,966,873 826,677 3,817,703
$ 3,008,550$ 827,467$ 6,000,162
159
Council Packet Page Number 264 of 373
F3, Attachment 4
City of Maplewood
Statement of Revenues, Expenses, and Changes
in Fund Net Position - Internal Service Funds
Year Ended December 31, 2021
703
Information 701 Employee 704 Dental
TechnologyBenefitsInsurance
Operating Revenues
Charges for services 900,000$ 6,582,955$ 130,892$
Other sales and services - 12,564 -
Total operating revenues 900,000 6,595,519 130,892
Operating Expenses
Personnel services 445,971 6,391,245 148,005
Materials and supplies 45,151 - -
Contractual services 337,370 32,075 -
Depreciation45,834 - -
Total operating expenses 874,326 6,423,320 148,005
Operating loss25,674 172,199 (17,113)
Nonoperating Revenues
(7,986)(728) (392)
Investment income
Intergovernmental 9,356- -
-6,770 -
Gain (loss) on disposal of capital assets
1,3706,042 (392)
Total nonoperating revenues
Income (loss) before capital
173,56931,716 (17,505)
contributions and transfers
Transfers In -7,398 -
Change in net position 39,114 173,569 (17,505)
Net Position
Beginning of year 303,769 (584,719) 109,925
End of year $ 342,883$ (411,150)$ 92,420
160
Council Packet Page Number 265 of 373
F3, Attachment 4
702 Fleet 705 Risk
ManagementManagementTotal
$ 263,280976,000$ 8,853,127$
54,26827,493 94,325
317,5481,003,493 8,947,452
-362,162 7,347,383
351,853139,290 536,294
-131,714 501,159
-400,038 445,872
351,8531,033,204 8,830,708
(34,305)(29,711) 116,744
(2,325)(3,007) (14,438)
-- 9,356
-17,774 24,544
(2,325)14,767 19,462
(36,630)(14,944) 136,206
7,989 - 15,387
(6,955) (36,630) 151,593
2,973,828 863,307 3,666,110
$ 2,966,873$ 826,677$ 3,817,703
161
Council Packet Page Number 266 of 373
F3, Attachment 4
City of Maplewood
Statement of Cash Flows - Internal Service Funds
Year Ended December 31, 2021
Internal Service Funds
703
Information 701 Employee
TechnologyBenefits
Cash Flows - Operating Activities
Interfund services provided and used$ 897,748$ 6,596,653
Payments to suppliers for goods and services (408,299) (37,396)
Payments to employees for services (445,333) (6,596,394)
Other operating revenues - 12,564
Net cash flows - operating activities 44,116 (24,573)
Cash Flows - Noncapital
Financing Activities
Intergovernmental receipts - 9,356
Transfer out 7,398 -
Net cash flows - noncapital
financing activities 7,398 9,356
Cash Flows - Capital and Related
Financing Activities
Acquisition of capital assets - -
Proceeds from sale of capital assets 6,770 -
Net cash flows - capital and related
financing activities 6,770 -
Cash Flows - Investing Activities
Investment income (1,440)(10,508)
Net cash flows - investing activities (1,440) (10,508)
Net change in cash and cash equivalents 56,844 (25,725)
Cash and Cash Equivalents
Beginning of year 244,212 1,488,787
End of year$ 1,463,062301,056$
162
Council Packet Page Number 267 of 373
F3, Attachment 4
Internal Service Funds
704 Dental 702 Fleet 705 Risk
InsuranceManagementManagementTotal
$ 130,892$ 976,000$ 263,280$ 8,864,573
(267,860)- (352,998) (1,066,553)
(148,005) (362,897) (7,552,629)-
- 27,493 54,268 94,325
(17,113) 372,736 (35,450) 339,716
- - - 9,356
- 7,989 - 15,387
- 7,989 - 24,743
(557,465)- (557,465)-
- 53,273 - 60,043
(504,192)- (497,422)-
(517) (2,712) (3,622) (18,799)
(517) (2,712) (3,622) (18,799)
(17,630) (126,179) (39,072) (151,762)
109,695 226,996 798,881 2,868,571
$ 92,065$ 100,817$ 759,809$ 2,716,809
163
Council Packet Page Number 268 of 373
F3, Attachment 4
City of Maplewood
Statement of Cash Flows - Internal Service Funds
Year Ended December 31, 2021
Internal Service Funds
703
Information 701 Employee
TechnologyBenefits
Reconciliation of Operating
Loss to Net Cash Flows -
Operating Activities
Operating loss$ 25,674$ 172,199
Adjustments to reconcile operating
loss to net cash flows -
operating activities
Depreciation 45,834 -
Accounts receivable (2,252) -
Due from other governments - 13,698
Prepaid items (65,853) 5,742
Inventory - -
Accounts payable 47,510 3,693
Salaries payable 638 (144,036)
Due to other governments (7,435) (9,014)
Employee benefits payable (66,855)-
Total adjustments 18,442 (196,772)
Net cash flows - operating activities$ 44,116$ (24,573)
164
Council Packet Page Number 269 of 373
F3, Attachment 4
(Continued)
Internal Service Funds
704 Dental 702 Fleet 705 Risk
InsuranceManagementManagementTotal
$ (29,711)(17,113)$ (34,305)$ 116,744$
400,038- - 445,872
-- - (2,252)
-- - 13,698
-- (1,935) (62,046)
4,038- - 4,038
(1,374)- - 49,829
(735)- - (144,133)
480- 790 (15,179)
-- - (66,855)
402,447- (1,145) 222,972
$ 372,736(17,113)$ (35,450)$ 339,716$
165
Council Packet Page Number 270 of 373
F3, Attachment 4
City of Maplewood
Combining Balance Sheet -
Debt Service Funds
December 31, 2021
Debt Service
366 G.O. State 367 G.O.
336 G.O. Tax 365 G.O. Aid Street Improvement
Increment Improvement Refunding Refunding
Bonds 1999BBonds 2012ABonds 2012BBonds 2013A
Assets
$ (135,660)22,034$ 123,455$ 18,718$
Cash and investments
945,000- - 2,810,000
Cash with fiscal agent
-86 480 710
Accrued interest receivable
-- - 279,923
Due from other funds
Property taxes receivable
650- - 5,175
Delinquent
1,050- - 8,509
Due from Ramsey County
Special assessment receivable
5,486- - -
Delinquent
157,341- - 77,486
Deferred
968- - -
Due from Ramsey County
$ 974,83522,120$ 123,935$ 3,200,521$
Total assets
Liabilities
$ --$ -$ -$
Due to other funds
-- 254 500
Accounts payable
-- 254 500
Total liabilities
Deferred Inflows of Resources
Unavailable revenue - taxes
and assessments - 154,124 - 82,661
Fund Balances
22,120 820,711 123,681 3,117,360
Restricted
Unassigned - - - -
22,120 820,711 123,681 3,117,360
Total fund balances
Total liabilities, deferred inflows
$ 22,120$ 974,835$ 123,935$ 3,200,521
of resources, and fund balances
166
Council Packet Page Number 271 of 373
F3, Attachment 4
Debt Service
354/371 G.O.
369 G.O. Improvement
Improvement/CBonds 2006A 372 G.O. 373 G.O. 375 G.O.
IP/TIF/Equip and G.O. Improve/TIF/EImprove 374 G.O. Improvement
368 G.O.
Refunding Certificate Refunding quip Bonds Refund Bonds Improvement Refunding
Bonds 2013BBonds 2014ABonds 2015A2015B2015CBonds - 2016ABonds - 2016B
$ 110$ 553,087$ 415,523$ 115,077$ 403,725$ 947,912$ 849,619
4,900,000- - - - - -
- 1,683 1,237 404 1,066 3,396 2,826
- - - - - - -
3,434 7,476 4,948 535 5,389 3,056 4,648
3,885 10,191 7,819 998 8,823 5,451 7,517
3,229 584 1,634 - 10,610 - 4,749
21,136 173,334 36,070 402,399- 162,133 244,793
- 412 1,268 - 4,364 856 4,707
$ 31,794$ 5,646,767$ 468,499$ 117,014$ 836,376$ 1,122,804$ 1,118,859
$ 279,923$ -$ -$ -$ -$ -$ -
576 254 254 254 254 254 254
280,499 254 254 254 254 254 254
27,799 179,469 42,652 535 406,992 163,050 253,095
5,467,044- 425,593 116,225 429,130 959,500 865,510
(276,504) - - - - - -
(276,504) 5,467,044 425,593 116,225 429,130 959,500 865,510
$ 31,794$ 5,646,767$ 468,499$ 117,014$ 836,376$ 1,122,804$ 1,118,859
167
Council Packet Page Number 272 of 373
F3, Attachment 4
City of Maplewood
Combining Balance Sheet -
Debt Service Funds
December 31, 2021
Debt Service
377 Lease
Purchase - 378 G.O. 379 G.O. 380 G.O.
Pumper Truck - Improvement Refunding Improvement
2017Bonds - 2017ABonds - 2017BBonds 2018A
Assets
$ 618,631187,765$ 641,999$ 1,088,183$
Cash and investments
-- - -
Cash with fiscal agent
2,113- 1,964 3,766
Accrued interest receivable
-- - -
Due from other funds
Property taxes receivable
2,577- 7,469 4,418
Delinquent
5,076- 10,731 8,718
Due from Ramsey County
Special assessment receivable
806- 3,411 3,769
Delinquent
483,910- 148,392 605,677
Deferred
1,304- 3,399 1,156
Due from Ramsey County
$ 1,114,417187,765$ 817,365$ 1,715,687$
Total assets
Liabilities
$ --$ -$ -$
Due to other funds
254- 254 254
Accounts payable
254- 254 254
Total liabilities
Deferred Inflows of Resources
Unavailable revenue - taxes
and assessments - 477,064 157,477 603,744
Fund Balances
187,765 637,099 659,634 1,111,689
Restricted
- - - -
Unassigned
187,765 637,099 659,634 1,111,689
Total fund balances
Total liabilities, deferred inflows
$ 187,765$ 1,114,417$ 817,365$ 1,715,687
of resources, and fund balances
168
Council Packet Page Number 273 of 373
F3, Attachment 4
(Continued)
Debt Service
Reconciliation to
382 G.O. 383 G.O. 384 G.O. 385 G.O. Fire 386 G.O. the Basic
Improvement Refunding Bonds Improvement Station Bonds - Refunding Bonds Financial
Bonds 2019A2020ABonds 2020B2021A- 2021BStatementsTotal
$ 476,019878,521$ 1,016,524$ 915$ -$ -$ 8,222,157$
-- - - 3,337 - 8,658,337
1,4123,101 3,488 - 413 - 28,145
-- - - - - 279,923
3,0032,376 2,296 - - - 57,450
4,6674,937 6,967 - - - 95,339
2,3722,027 940 - - - 39,617
1,733,850725,794 1,180,000 - - - 6,152,315
844449 2,383 - - - 22,110
$ 2,222,1671,617,205$ 2,212,598$ 915$ 3,750$ -$ 23,555,393$
$ -$ -$ -$ -$ -$ -$ 279,923
254 254 254 254 254 - 4,886
254 254 254 254 254 - 284,809
715,098 1,717,601 1,166,296 - - 6,147,657-
901,853 504,312 1,046,048 661 3,496 (276,504) 17,122,927
- - - - 276,504- -
901,853 504,312 1,046,048 661 3,496 17,122,927-
$ 1,617,205$ 2,222,167$ 2,212,598$ 915$ 3,750$ 23,555,393-$
169
Council Packet Page Number 274 of 373
F3, Attachment 4
City of Maplewood
Combining Schedule of Revenues, Expenditures, and Changes in Fund Balances -
Debt Service Funds
Year Ended December 31, 2021
Debt Service
366 G.O. State
336 G.O. Tax 364 G.O. 365 G.O. Aid Street
Increment Refunding Improvement Refunding
Bonds 1999BBonds 2011ABonds 2012ABonds 2012B
Revenues
Taxes
$ --$ 54,470$ -$
Current
Delinquent -- (175) -
Special assessments
-- 25,131 -
Current collections
Delinquent collections -- 984 -
-- 21,553 -
Prepayments on deferred
-- 201 -
Penalties
-- 333,760 294,425
Intergovernmental
(147) (70,222) (362) (362)
Investment income
(147) (70,222) 435,562 294,063
Total revenues
Expenditures
Current
431 - 757 685
Contractual services
Debt service
-39,350 560,000 275,000
Principal retirement
102,35691,100 31,288 19,925
Interest and other charges
102,356130,881 592,045 295,610
Total expenditures
Excess of revenues over
(172,578)(131,028) (156,483) (1,547)
(under) expenditures
Other Financing Sources (Uses)
Issuance of debt- - - -
Refunded bonds redeemed- (5,950,000) - -
Premium on debt issued- - - -
Issuance of refunding bonds- - - -
Transfers in130,501 94,944 945,000 -
Transfers out- - - -
Total other financing sources (uses)130,501 (5,855,056) 945,000 -
Net change in fund balances(527) (6,027,634) 788,517 (1,547)
Fund Balances
Beginning of year22,647 6,027,634 32,194 125,228
End of year$ -22,120$ 820,711$ 123,681$
170
Council Packet Page Number 275 of 373
F3, Attachment 4
Debt Service
354/371 G.O.
369 G.O. Improvement
367 G.O.
Improvement/C370 G.O. Tax Bonds 2006A 372 G.O. 373 G.O.
Improvement 368 G.O. IP/TIF/Equip Abatement and G.O. Improve/TIF/EImprove
Refunding Refunding Certificate Refunding Refunding quip Bonds Refund Bonds
Bonds 2013ABonds 2013BBonds 2014ABonds 2014BBonds 2015A2015B2015C
$ 211,135433,757$ 516,835$ -$ 399,024$ 46,800$ 453,267$
(3,483)(3,333) (6,330) - (3,360) 67 (4,186)
4,22784,460 30,680 - 37,186 - 110,687
-- 228 - 500 - 3,441
-- 6,325 - - - 26,357
-- 75 - 135 - 2,195
-- - - - - -
-(3,606) (4,978) - (1,958) (764) (4,599)
211,879511,278 542,835 - 431,527 46,103 587,162
758 581 1,010 - 1,012 686 1,011
445,000 440,000 460,000 375,000- 90,000 640,000
100,188 26,125 190,338 - 61,450 22,000 100,088
545,946 466,706 651,348 437,462- 112,686 741,099
(34,668) (254,827) (108,513) - (5,935) (66,583) (153,937)
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
2,810,000 4,997,425- 5,616 - 66,400 123,094
- - (5,616) - - - -
2,810,000 4,991,809- 5,616 - 66,400 123,094
2,775,332 (254,827) 4,883,296 5,616 (5,935) (183) (30,843)
342,028 (21,677) 583,748 (5,616) 431,528 116,408 459,973
$ 3,117,360$ (276,504)$ 5,467,044$ 425,593-$ $ 116,225$ 429,130
171
Council Packet Page Number 276 of 373
F3, Attachment 4
City of Maplewood
Combining Schedule of Revenues, Expenditures, and Changes in Fund Balances -
Debt Service Funds
Year Ended December 31, 2021
Debt Service
375 G.O. 377 Lease
374 G.O. Improvement Purchase - 378 G.O.
Improvement Refunding Pumper Truck - Improvement
Bonds - 2016ABonds - 2016B2017Bonds - 2017A
Revenues
Taxes
$ 381,228279,606$ -$ 263,908$
Current
(3,153)(2,494) - (2,283)
Delinquent
Special assessments
136,19352,219 - 65,276
Current collections
1,540- - 1,842
Delinquent collections
Prepayments on deferred 7,713 5,862 - 27,192
54 469 - 718
Penalties
286,400- - -
Intergovernmental
5,447 3,855 - 3,006
Investment income
342,545 812,394 359,659-
Total revenues
Expenditures
Current
1,0111,012 - 1,013
Contractual services
Debt service
950,000310,000 87,769 280,000
Principal retirement
90,00057,288 6,113 95,550
Interest and other charges
1,041,011368,300 93,882 376,563
Total expenditures
Excess of revenues over
(228,617)(25,755) (93,882) (16,904)
Other Financing Sources (Uses)
Issuance of debt- - - -
Refunded bonds redeemed - - - -
Premium on debt issued - - - -
Issuance of refunding bonds - - - -
Transfers in 196,796- - -
Transfers out - (93,936)- -
Total other financing sources (uses) 196,796- (93,936) -
Net change in fund balances (25,755) (31,821) (187,818) (16,904)
Fund Balances
Beginning of year 897,331985,255 375,583 654,003
End of year$ 865,510959,500$ 187,765$ 637,099$
172
Council Packet Page Number 277 of 373
F3, Attachment 4
Debt Service
381 Capital
379 G.O. 380 G.O. Lease Purchase -382 G.O. 383 G.O. 384 G.O. 385 G.O. Fire
Refunding Improvement 2019 Fire Improvement Refunding Improvement Station Bonds -
Bonds - 2017BBonds 2018ATruckBonds 2019ABonds 2020ABonds 2020B2021A
$ 455,157541,783$ -$ 249,898$ 241,249$ 339,758$ -$
(4,285)(4,196) - (298) (2,347) - -
81,04464,979 - 96,676 247,460 146,254 -
1,3172,255 - 1,311 629 - -
42,5124,087 - 53,523 27,300 118,720 -
299918 - 202 155 267 -
-- - - - - -
5,6131,661 - 4,805 1,149 5,613 915
581,657611,487 - 406,117 515,595 610,612 915
1,0101,011 - 1,014 1,011 1,012 64,835
370,000590,000 98,233 245,000 - - -
40,550 215,050 14,195 122,575 79,255 198,617 70,770
631,561 586,060 112,428 368,589 80,266 199,629 135,605
(20,074) (4,403) (112,428) 37,528 435,329 410,983 (134,690)
- - - - - 9,500,000-
- - - - - - -
- - - - - 491,305-
- - - - - - -
90,241 224,856- 161,970- - -
- - - (94,944)- (9,855,954)-
90,241 224,856- 67,026- 135,351-
70,167 (4,403) 112,428 37,528 502,355 410,983 661
589,467 1,116,092 (112,428) 864,325 1,957 635,065 -
$ 659,634$ 1,111,689$ 901,853-$ $ 504,312$ 1,046,048$ 661
173
Council Packet Page Number 278 of 373
F3, Attachment 4
174
Council Packet Page Number 279 of 373
F3, Attachment 4
City of Maplewood
Combining Schedule of Revenues, Expenditures, and Changes in Fund Balances -
Debt Service Funds
Year Ended December 31, 2021
(Continued)
Debt Service
386 G.O.
Refunding
Bonds - 2021BTotal
Revenues
Taxes
$ 4,867,875-$
Current
(39,856)-
Delinquent
Special assessments
1,182,472-
Current collections
14,047-
Delinquent collections
Prepayments on deferred 341,144-
5,688-
Penalties
914,585-
Intergovernmental
(54,069)865
Investment income
7,231,886865
Total revenues
Expenditures
Current
135,25955,399
Contractual services
Debt service
6,255,352-
Principal retirement
1,815,51680,695
Interest and other charges
8,206,127136,094
Total expenditures
Excess of revenues over
(974,241)(135,229)
Other Financing Sources (Uses)
Issuance of debt 9,500,000-
Refunded bonds redeemed (5,950,000)-
Premium on debt issued 1,195,030703,725
Issuance of refunding bonds 8,090,0008,090,000
Transfers in 9,846,843-
Transfers out (18,705,450)(8,655,000)
Total other financing sources (uses)138,725 3,976,423
Net change in fund balances3,496 3,002,182
Fund Balances
Beginning of year 14,120,745-
End of year$ 3,496$ 17,122,927
175
Council Packet Page Number 280 of 373
F3, Attachment 4
176
Council Packet Page Number 281 of 373
F3, Attachment 4
STATISTICAL SECTION
177
Council Packet Page Number 282 of 373
F3, Attachment 4
178
Council Packet Page Number 283 of 373
F3, Attachment 4
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.
Contents Pages
Financial Trends 182
These tables contain trend information to help the reader understand how the
City's financial performance and well-being have changed over time.
Revenue Capacity 192
These tables present information to help the reader assess the City's most
significant local revenue source, the property tax.
Debt Capacity 196
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 Economic Information 203
These tables offer demographic and economic indicators to help the reader
understand the environment within which the City's financial activities take
place.
Operation Information 206
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.
179
Council Packet Page Number 284 of 373
F3, Attachment 4
City of Maplewood, Minnesota
Net Position by Component
Last Ten Fiscal Years
(Accrual Basis of Accounting)
Fiscal Year
2012201320142015
Governmental activities
Net investment in capital assets$ 59,121,245$ 57,935,219$ 59,682,937$ 69,155,245
Restricted24,401,29921,122,36021,015,0475,037,370
Unrestricted1,381,5282,388,297(1,356,678)(530,832)
Total governmental activities net position$ 84,904,072$ 81,445,876$ 79,341,306$ 73,661,783
Business-type activities
Net investment in capital assets$ 39,976,984$ 43,822,751$ 45,758,367$ 45,499,281
Unrestricted1,592,3453,326,4595,141,9524,683,477
Total business-type activities net position$ 41,569,329$ 47,149,210$ 50,900,319$ 50,182,758
Primary government
Net investment in capital assets$ 93,758,229$ 96,767,970$ 100,811,304$ 109,679,526
Restricted24,401,29921,122,36021,015,0475,037,370
Unrestricted8,313,87310,704,7568,415,2749,127,645
Total primary government net position$ 126,473,401$ 128,595,086$ 130,241,625$ 123,844,541
180
Council Packet Page Number 285 of 373
F3, Attachment 4
Table 1
Fiscal Year
201620172018201920202021
$ 76,463,53071,120,862$ 86,064,525$ 95,621,886$ 102,075,171$ 99,071,066$
18,349,85017,694,84020,244,51719,597,72022,283,25821,816,963
(10,274,362)(9,151,812)(4,576,065)(4,195,898)1,365,50114,707,747
$ 85,006,55879,196,350$ 101,732,977$ 111,023,708$ 125,723,930$ 135,595,776$
$ 44,324,50944,578,697$ 35,867,590$ 35,352,375$ 36,291,035$ 37,807,405$
6,223,9069,254,75710,563,27810,973,8089,823,97211,529,717
$ 53,579,26650,802,603$ 46,430,868$ 46,326,183$ 46,115,007$ 49,337,122$
$ 117,568,039111,844,559$ 119,822,115$ 129,109,261$ 136,656,206$ 135,313,471$
18,349,85017,694,84020,244,51719,597,72022,283,25821,816,963
(195,456)3,322,9458,097,2138,642,91012,899,47327,802,464
$ 138,585,824129,998,953$ 148,163,845$ 157,349,891$ 171,838,937$ 184,932,898$
181
Council Packet Page Number 286 of 373
F3, Attachment 4
City of Maplewood, Minnesota
Changes in Net Position
Last Ten Fiscal Years
(Accrual Basis of Accounting)
Fiscal Year
Expenses 2012201320142015
Governmental activities
General government2,619,335$ 2,805,854$ 2,216,431$ 2,476,916$
Public safety9,971,41710,294,18110,380,553 10,838,819
Public works5,837,54426,348,21116,216,181 5,962,367
Parks and recreation1,436,3861,195,2101,641,752 1,479,241
Community development - - - -
Citizen services1,104,4311,468,4301,171,431 1,289,895
Environmental & economic development1,566,0921,161,9991,263,695 6,268,576
Interest and fiscal charges2,971,2552,738,1102,798,638 2,558,937
Total governmental activities expenses25,506,46046,011,99535,688,68130,874,751
Business-type activities
Ambulance service2,235,5052,332,8242,425,360 2,573,218
Community center2,543,1362,559,7142,567,293 2,549,454
Environmental utility1,885,5201,726,0721,993,197 1,969,010
Recycling program556,491518,474 631,456 652,324
Sewer3,876,0214,087,8774,275,888 4,489,336
Street light utility209,349225,637 224,197 205,881
Total business-type activities expenses11,306,02211,450,59812,117,391 12,439,223
Total primary government expenses$ 36,812,482$ 57,462,593$ 47,806,072$ 43,313,974
Program revenues
Governmental activities
Charges for services
General government$ 178,770$ 247,580$ 165,136$ 150,918
Public safety830,745720,820 638,449 656,632
Public works2,519,4422,862,7652,633,305 2,361,759
Parks and recreation526,111494,839 469,708 498,563
Community development - - - -
Citizen services593,771602,814 674,687 741,839
Environmental & economic development1,903,8731,632,6152,963,129 1,727,939
Operating grants and contributions1,287,0821,051,021 829,858 1,514,593
Capital grants and contributions6,944,56123,014,3328,024,056 7,152,580
Total governmental activities program revenues14,784,35530,626,78616,398,32814,804,823
Business-type activities
harges for services
C
Ambulance service2,170,5362,384,1872,456,8232,572,825
Community center1,874,6551,920,0511,860,4171,844,842
Environmental utility2,103,0522,328,6762,447,6692,521,597
Recycling program439,860559,177549,248 566,002
Sewer5,075,8645,260,7645,206,2755,029,707
Street light utility287,636294,811476,269 477,280
Operating grants and contributions208,393213,779238,297 287,307
Capital grants and contributions - - - -
Total business-type activities program revenues12,159,99612,961,44513,234,99813,299,560
182
Council Packet Page Number 287 of 373
F3, Attachment 4
Table 2
Fiscal Year
201620172018201920202021
$ 3,696,0952,787,584$ 5,245,458$ 7,767,984$ 4,614,903$ 4,637,368$
12,444,73014,389,434 11,391,362 12,233,054 13,345,320 11,317,367
6,325,4003,672,745 8,592,649 7,256,983 9,509,158 12,956,558
2,281,2692,007,174 2,198,359 2,162,684 1,565,865 1,172,390
-- 1,688,293 1,504,666 3,704,072 3,002,677
1,096,9731,597,922 - - - -
1,039,5833,781,490 - - - -
1,865,1791,613,231 1,790,963 1,599,878 920,472 983,889
29,849,58028,749,22930,907,08432,525,249 33,659,790 34,070,249
2,486,8372,550,560 2,674,876 3,099,247 3,317,440 3,404,091
196,6182,080,570 - - - -
1,765,4361,864,754 1,526,303 1,792,145 1,779,350 1,954,477
661,133739,817 660,454 694,261 979,141 1,032,626
4,470,1044,640,308 4,537,601 4,882,550 4,987,568 4,975,531
224,334337,746 212,664 181,010 210,282 199,500
12,213,755 9,804,462 9,611,898 10,649,213 11,273,781 11,566,225
$ 42,063,335$ 38,553,691$ 40,518,982$ 43,174,462$ 44,933,571$ 45,636,474
$ 140,661$ 234,964$ 1,916,415$ 1,910,171$ 593,928$ 681,309
604,913 581,474 1,374,074 597,172 687,836 882,343
3,033,816 1,804,608 1,363,278 3,263,348 525,549 533,087
490,245 367,067 415,938 402,684 113,999 82,264
- 1,612,771- 1,625,473 2,243,114 1,867,561
1,570,086 1,655,854 - - - -
1,604,304 2,158,563 - - - -
1,341,166 1,149,787 1,460,949 1,594,674 4,305,911 5,860,104
4,715,259 4,348,448 3,685,861 5,289,455 6,820,354 5,020,564
13,500,45012,300,76511,829,28614,682,977 15,290,691 14,927,232
2,545,412 3,026,132 3,140,966 3,583,950 2,956,113 2,448,358
1,446,054 5,398 - - - -
2,606,625 2,831,795 2,993,926 3,109,407 3,116,993 3,125,044
609,852 613,826 651,788 708,235 953,091 1,179,153
4,924,559 5,020,996 5,069,584 5,198,428 5,243,659 5,550,967
496,562 517,643 507,812 446,107 445,405 448,473
245,679 238,069 380,197 121,499 388,020 373,007
- 88,633 1,375,527 383,362 1,864,436 2,720,312
12,874,743 12,342,492 14,119,800 13,550,988 14,967,717 15,845,314
183
Council Packet Page Number 288 of 373
F3, Attachment 4
City of Maplewood, Minnesota
Changes in Net Position
Last Ten Fiscal Years
(Accrual Basis of Accounting)
Fiscal Year
2012201320142015
Net (expense) revenue
Governmental activities$ (10,722,105)$ (15,385,209)$ (19,290,353)$ (16,069,928)
Business-type activities 853,974 1,510,847 1,117,607 860,337
Total primary government net (expense) revenue (9,868,131) (13,874,362) (18,172,746) (15,209,591)
General revenues and other changes in net position
Governmental activities
General property taxes 17,004,421 17,241,967 17,165,842 17,986,130
Miscellaneous taxes - - - -
Tax increment collections 656,910 623,512 964,327 876,656
Unrestricted grants and contributions 5,259 5,697 536,167 632,576
Investment earnings 86,446 34,675 81,451 110,747
Miscellaneous 18,767 18,893 5,078 -
Gain (loss) on disposal of capital assets 607,000 - - -
Transfers 1,600,453 (3,052,497) (1,666,318) 1,182,518
Special Items - - - -
Total governmental activities 19,979,256 14,872,24717,086,54720,788,627
Business-type activities
Property taxes 798,945 897,433 958,516 824,147
Unrestricted grants and contributions - - - -
Investment earnings (1,066) 1,812 8,668 22,836
Miscellaneous - - - -
Gain (loss) on disposal of capital assets - - - -
Transfers (1,600,453) 3,052,497 1,666,318 (1,182,518)
Total business-type activities (802,574) 3,951,742 2,633,502 (334,011)
Total primary government$ 19,176,682$ 18,823,989$ 19,720,049$ 20,454,616
Change in net position
Governmental activities$ 9,257,151$ (512,962)$ (2,203,806)$ 4,718,699
Business-type activities 51,400 5,462,589 3,751,109 526,326
Total primary government$ 9,308,551$ 4,949,627$ 1,547,303$ 5,245,025
184
Council Packet Page Number 289 of 373
F3, Attachment 4
Table 2
Continued
Fiscal Year
201620172018201920202021
$ (16,349,130)$ (16,448,464)$ (19,077,798)$ (17,842,272)$ (18,369,099)$ (19,143,017)
660,988 2,538,030 4,507,902 2,901,775 3,693,936 4,279,089
(15,688,142) (13,910,434) (14,569,896) (14,940,497) (14,675,163) (14,863,928)
18,756,112 19,717,481 20,545,229 21,887,327 23,063,064 22,829,246
- - - 1,850,359- 1,876,585
1,455,687 1,598,300 1,783,732 1,798,193 1,967,850 1,919,195
692,501 737,219 977,656 990,930 1,273,111 1,365,277
98,467 211,797 415,772 983,360 751,462 (121,291)
- - - - - 84,030
- - 27,099 - 131,428 -
880,930 542,301 2,790,983 3,281,019 4,032,047 1,061,821
- - (1,809,088)- - -
21,883,69722,807,09826,540,47127,131,741 33,069,321 29,014,863
799,409 788,751 288,755 10,897 - 306
- - - - - -
40,378 37,862 109,674 263,662 116,935 (7,771)
- - - - - 3,829
- - - - 10,000 8,483
(880,930) (542,301) (2,790,983) (3,281,019) (4,032,047) (1,061,821)
(41,143) 284,312 (2,392,554) (3,006,460) (3,905,112) (1,056,974)
$ 21,842,554$ 23,091,410$ 24,147,917$ 24,125,281$ 29,164,209$ 27,957,889
$ 5,534,567$ 6,358,634$ 7,462,673$ 9,289,469$ 14,700,222$ 9,871,846
619,845 2,822,342 2,115,348 (104,685) (211,176) 3,222,115
$ 6,154,412$ 9,180,976$ 9,578,021$ 9,184,784$ 14,489,046$ 13,093,961
185
Council Packet Page Number 290 of 373
F3, Attachment 4
City of Maplewood, Minnesota
Fund Balances - Governmental Funds
Last Ten Fiscal Years
(Modified Accrual Basis of Accounting)
Fiscal Year
20122013201420152016
General Fund
Nonspendable$ -$ -$ -$ -$ 1,187
Committed - - - - -
Assigned983,590344,985101,72084,230102,808
Unassigned7,447,8267,682,2598,262,6027,622,2997,500,075
Total general fund$ 8,431,416$ 8,027,244$ 8,364,322$ 7,706,529$ 7,604,070
All other governmental funds
Nonspendable$ 607,000$ 860,400$ 703,200$ 703,200$ 703,200
Restricted12,390,12015,203,03616,518,57111,126,63915,191,347
Committed189,108173,901155,212117,398499,729
Assigned4,651,4965,975,6853,625,7844,395,3946,307,795
Unassigned3,209,393(6,448,228)(8,918,312)(9,193,276)(5,929,822)
Total all other governmental funds$ 21,047,117$ 15,764,794$ 12,084,455$ 7,149,355$ 16,772,249
186
Council Packet Page Number 291 of 373
F3, Attachment 4
Table 3
Fiscal Year
20172018201920202021
$ 8,884-$ 15,173$ 205,180$ 44,557$
-- - 2,589,246 4,159,665
-- - - -
8,449,5468,797,35310,133,91110,900,30113,225,738
$ 8,806,2378,449,546$ 10,149,084$ 13,694,727$ 17,429,960$
$ --$ -$ 26,746$ 2,850$
19,286,08415,668,83713,036,08921,085,42724,499,849
669,444610,3631,139,3861,218,0581,382,050
4,829,9274,830,1734,978,1185,435,36011,494,899
(3,853,849)(1,416,151)(940,922)(557,638)(580,207)
$ 19,693,22220,931,606$ 18,212,671$ 27,207,953$ 36,799,441$
187
Council Packet Page Number 292 of 373
F3, Attachment 4
City of Maplewood, Minnesota
Changes in Fund Balances - Governmental Funds
Last Ten Fiscal Years
Fiscal Year
2012201320142015
Revenues
General property taxes$ 17,046,634$ 17,270,276$ 17,275,364$ 17,949,228
Tax increment collections 656,910 323,512 1,264,327 876,656
Miscellaneous taxes - - - -
Special assessments 3,242,514 2,870,138 2,932,609 2,393,168
Licenses and permits 1,503,225 1,257,544 2,275,634 1,366,702
Intergovernmental 5,581,871 23,137,092 7,312,565 8,607,607
Charges for services 4,546,296 4,711,257 4,854,962 4,113,823
Fines and forfeits 281,439 298,427 297,444 239,430
Investment earnings 77,263 30,728 69,903 91,356
Miscellaneous 573,572 373,260 301,384 614,148
Total revenues 33,509,724 50,272,234 36,584,192 36,252,118
Expenditures
Current
General government 2,323,128 2,554,781 1,780,621 2,051,546
Public safety 9,579,622 9,915,491 9,967,363 10,162,774
Public works 2,983,788 3,130,872 3,841,444 3,574,148
Parks and recreation 1,176,513 1,156,241 1,317,243 1,328,339
Citizen services 1,089,961 1,155,443 1,169,665 1,202,870
Environmental & economic development 1,573,404 1,194,907 1,254,968 1,113,658
Community development - - - -
Miscellaneous 80,696 84,294 77,015 71,612
Capital outlay 14,763,101 27,355,504 18,446,159 12,725,904
Debt service
Principal 6,825,000 7,552,458 9,674,672 23,855,537
Interest 2,898,433 2,997,047 2,789,308 2,810,928
TIF developer payments 170,422 61,193 248,456 84,516
Other 167,509 184,923 178,290 197,294
Total expenditures 43,631,577 57,343,154 50,745,204 59,179,126
Revenues over (under) expenditures (10,121,853) (7,070,920)(14,161,012)(22,927,008)
Other financing sources (uses)
Transfers in 4,798,961 3,470,350 6,788,976 18,970,264
Transfers out (3,233,698) (1,816,125) (5,351,412) (16,757,403)
Issuance of bonds 8,285,000 5,775,000 7,745,000 1,215,000
Issuance of refunding bonds - 4,105,000 1,255,000 11,780,000
Premium (discount) on bonds issued 246,761 283,323 369,279 324,377
Proceeds from capital leases - - - -
Sale of capital assets 657,173 444,451 10,908 1,801,877
Total other financing sources (uses) 10,754,197 12,261,999 10,817,751 17,334,115
Net change in fund balance$ 632,344$ 5,191,079$ (3,343,261)$ (5,592,893)
Debt service as a percentage of
noncapital expenditures33.1%24.6%36.5%86.0%
Debt service as percentage of total expenditures22.3%18.4%24.6%45.1%
188
Council Packet Page Number 293 of 373
F3, Attachment 4
Table 4
Fiscal Year
201620172018201920202021
$ 19,711,66318,761,397$ 20,464,816$ 21,869,106$ 23,003,169$ 22,867,244$
1,598,3001,455,687 1,783,732 1,798,193 1,967,850 1,919,195
1,412,7571,332,887 1,340,277 1,925,320 1,850,359 1,876,585
2,603,3582,848,898 2,404,276 2,235,687 2,501,586 2,370,346
1,808,4631,445,812 1,424,391 1,456,694 1,933,984 1,955,926
4,213,8385,347,424 4,098,579 5,972,768 7,573,989 9,262,140
2,963,2864,253,229 2,177,370 2,119,956 1,827,086 1,662,310
210,218199,872 178,651 171,169 156,926 155,362
195,03767,509 368,959 871,023 697,000 (106,853)
373,966301,486 1,496,051 2,066,394 2,005,841 1,231,308
35,090,88636,014,201 35,737,102 40,486,310 43,517,790 43,193,563
2,281,4062,061,127 4,110,980 3,778,021 3,990,484 4,049,218
10,917,45410,354,728 11,367,167 11,646,708 12,672,047 12,514,710
3,751,3033,730,286 3,922,439 4,228,135 4,323,404 4,549,098
1,419,805 1,588,382 1,334,112 1,242,347 814,152 642,063
1,451,480 1,726,419 - - - -
1,135,791 1,337,244 - - - -
- 1,900,829- 1,500,951 2,384,464 1,679,442
78,748 - - - - -
3,880,696 4,430,577 9,378,460 13,331,018 13,257,484 10,891,857
11,186,101 10,261,702 12,956,279 8,530,204 6,749,899 6,255,352
2,170,212 2,248,924 1,978,648 1,857,978 1,810,195 1,815,516
82,876 115,276 367,298 3,245,988 1,351,343 1,390,044
161,366 - - - - -
37,713,216 38,658,687 47,316,212 49,361,350 47,353,472 43,787,300
(1,699,015)(3,567,801)(11,579,110)(8,875,040)(3,835,682)(593,737)
10,037,437 6,936,790 11,928,497 10,778,125 18,734,095 18,549,199
(9,043,044) (6,394,489) (9,137,514) (7,497,106) (14,702,048) (17,502,765)
3,765,000 3,850,000 6,940,000 4,475,000 6,202,225 9,500,000
5,775,000 3,145,000 - 5,477,775- 2,140,000
619,378 298,464 211,601 204,444 623,447 1,195,030
- 615,000 - 720,000 - -
65,679 121,869 72,290 55,611 41,113 38,994
11,219,450 8,572,634 10,014,874 8,736,074 16,376,607 13,920,458
$ 9,520,435$ 5,004,833$ (1,564,236)$ (138,966)$ 12,540,925$ 13,326,721
44.6%37.0%37.0%28.4%23.2%20.9%
35.4%32.4%31.6%21.0%18.1%18.4%
189
Council Packet Page Number 294 of 373
F3, Attachment 4
190
Council Packet Page Number 295 of 373
F3, Attachment 4
City of Maplewood, Minnesota
Direct and Overlapping Property Tax Rates
Last Ten Fiscal Years
Table 6
City Direct RatesOverlapping Rates*
DebtTotalSchoolSchoolSchool
FiscalBasicServiceDirectDistrictDistrictDistrictOtherRamsey
YearRateRateRateISD 622ISD 623ISD 624DistrictsCounty
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
201835.91110.00045.91130.08934.39623.68510.16953.962
201935.1239.57044.69329.03931.68726.08110.05952.879
202036.0698.57744.64632.50430.66836.7779.57252.302
202133.0818.87241.95331.84031.25037.0748.93847.760
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.
191
Council Packet Page Number 296 of 373
F3, Attachment 4
City of Maplewood, Minnesota
Principal Property Taxpayers
Current Year and Ten Years Ago
Table 7
20212011
Percentage Percentage
of Total Cityof Total City
Net TaxNet TaxNet TaxNet Tax
TaxpayerCapacityRankCapacityCapacityRankCapacity
3M Company$ 3,548,05316.35%$ 4,543,43519.45%
Xcel Energy1,275,58622.28%772,61631.61%
Maplewood Mall Associates876,27431.57%1,713,47223.56%
Birch Run LLC476,37040.85%537,85041.12%
Hazelwood Medical Building412,51250.74% - 0.00%
TCA Real Estate LLC347,85660.62% - 0.00%
Maplewood 2007 LLC317,47270.57%284,31870.59%
Regent at Maplewood LLC308,77580.55% - 0.00%
Vorandesoto LLC291,45290.52% - 0.00%
JNT Edgerton LLC282,603100.51% - 0.00%
Costco Wholesale Corp - 0.00%376,10250.78%
WB Exchange Point LLC - 0.00%309,25060.64%
The May Dept Stores Co. - 0.00%197,250100.41%
St. Paul Business Center Investor - 0.00%266,25080.55%
Menard Inc & Corporate Acct - 0.00%199,25090.41%
Total$ 8,136,95314.56%$ 9,199,79319.12%
Total All Property $ 55,877,000$ 48,069,755
Source: Official Statement for 2012 and 2021 bond issues.
192
Council Packet Page Number 297 of 373
F3, Attachment 4
City of Maplewood, Minnesota
Property Tax Levies and Collections
Last Ten Fiscal Years
Table 8
FiscalTaxesCollected Within TheCollections and
YearLeviedFiscal Year of the LevyCancellations inTotal Collections to Date
EndedFor ThePercentageSubsequentPercentage
December 31,Fiscal YearAmountof LevyYearsAmountof Levy
201217,853,52317,607,85998.62%245,664 17,853,523100.00%
201318,528,40018,257,82898.54%270,572 18,528,400100.00%
201418,528,40018,412,26299.37%116,138 18,528,400100.00%
201518,991,61018,820,86499.10%166,309 18,987,17399.98%
201619,751,27019,626,61499.37%116,123 19,742,73799.96%
201720,738,83320,616,48199.41%109,080 20,725,56199.94%
201821,465,60021,275,67699.12%174,776 21,450,45299.93%
201922,109,60021,930,18499.19%174,915 22,105,09999.98%
202023,217,30023,001,13699.07%152,135 23,153,27099.72%
202123,217,30022,857,06398.45% 22,857,06398.45%-
Sources: Ramsey County Department of Property Records and Revenue
193
Council Packet Page Number 298 of 373
F3, Attachment 4
City of Maplewood, Minnesota
Ratios of Outstanding Debt by Type
Last Ten Fiscal Years
Government and Business-Type Activities
GeneralG.O.G.O. TaxG.O. TaxUtility/State
FiscalObligationImprovementIncrementAbatementAid Revenue
YearDebtBondsBondsBondsBonds
20123,355,000 57,250,090 1,767,297 3,080,000 14,745,000
20138,240,000 56,288,795 1,244,839 2,695,000 14,275,000
20149,245,000 54,374,316 1,885,167 3,565,000 13,285,000
20158,430,000 50,433,908 1,439,631 1,255,000 10,250,000
20169,580,000 52,439,929 1,378,529 980,000 6,185,000
201710,081,609 49,973,018 1,315,691 715,000 5,381,843
20188,873,286 45,323,197 1,260,037 4,260,000 1,831,580
20198,577,248 42,333,063 1,207,320 4,110,000 1,351,317
20206,170,000 50,324,857 952,165 3,980,000 1,045,000
202119,645,000 42,391,953 1,572,815 3,980,000 770,000
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.
194
Council Packet Page Number 299 of 373
F3, Attachment 4
Table 9
Government and Business-Type Activities
TotalPercentageTotal
NotesCapitalGovernmentalof TaxPrimaryPer
PayableLeasesActivitiesCapacityGovernmentCapita
-1,011,689 81,209,076 195.91%81,209,076 2,078.82
567,078 83,310,712- 215.25%83,310,712 2,138.91
467,842 82,822,325- 212.17%82,822,325 2,109.32
368,606 72,177,145- 171.46%72,177,145 1,816.14
- 70,563,458- 166.37%70,563,458 1,753.43
860,387- 68,327,548152.79%68,327,548 1,704.61
682,566- 62,230,666130.99%62,230,666 1,528.63
1,221,080- 58,800,028116.59%58,800,028 1,408.79
939,803- 63,411,825119.66%63,411,825 1,506.65
707,278- 69,067,046123.61%69,067,046 1,641.02
195
Council Packet Page Number 300 of 373
F3, Attachment 4
City of Maplewood, Minnesota
Ratios of General Bonded Debt Outstanding
Last Ten Fiscal Years
Table 10
GeneralPercentage
FiscalObligationof EstimatedPer Estimated
YearDebtMarket ValueCapita Mkt Value
20123,355,0000.10%85.88 3,355,219,400
20138,240,0000.26%211.55
3,149,493,400
20149,245,0000.29%235.45 3,174,211,200
20158,430,0000.24%212.12 3,457,190,700
20169,580,0000.27%238.05 3,507,754,800
201710,081,6090.27%251.51 3,686,166,000
20188,873,2860.23%217.96
3,906,454,300
20198,577,2480.21%205.50
4,150,477,200
20206,170,0000.14%146.60 4,392,023,000
202119,645,0000.42%466.76 4,642,535,100
Source: Metropolitan Council, Census Bureau and Ramsey County Department
of Property Records and Revenue
196
Council Packet Page Number 301 of 373
F3, Attachment 4
City of Maplewood, Minnesota
Direct and Overlapping Governmental Activities Debt
December 31, 2021
Table 11
Estimated
GrossEstimatedCity Share of
DebtPercentageOverlapping
Governmental UnitOutstandingApplicableDebt
Debt repaid with property taxes
Ramsey County136,710,000$ 7.6378%10,441,636$
School Districts:
Maplewood-No. St. Paul School District #622355,625,000 40.5890%144,344,631
Roseville School District #623165,920,000 8.6722%14,388,914
White Bear Lake School District #624326,625,000 0.9307%3,039,899
Other Debt
Metropolitan Council193,320,000 1.1229%2,170,790
Subtotal - overlapping debt174,385,870
City direct debt*68,359,768 100.0000%68,359,768
Total direct and overlapping debt242,745,638$
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.
* Includes amortized premiums and discounts, does not include capital leases
197
Council Packet Page Number 302 of 373
F3, Attachment 4
City of Maplewood, Minnesota
Legal Debt Margin Information
Last Ten Fiscal Years
Legal Debt Margin Calculation for Fiscal Year 2021
Estimated market value of taxable property$ 4,642,535,100
Debt limit (3% of market value)139,276,053
Less amount of debt applicable to debt limit(15,895,000)
Legal debt margin$ 123,381,053
2012201320142015
Debt limit$ 95,043,204$ 87,252,963$ 88,022,253$ 97,272,366
Total net debt applicable to limit3,355,0008,690,0009,635,0009,970,000
Legal debt margin$ 91,688,204$ 78,562,963$ 78,387,253$ 87,302,366
Total net debt applicable to the limit as a percentage
of debt limit3.66%11.06%12.29%11.42%
Source: Ramsey County and 2021B Official Statement
198
Council Packet Page Number 303 of 373
F3, Attachment 4
Table 12
201620172018201920202021
$ 110,644,98098,905,329$ 117,193,629$ 124,514,316$ 131,760,690$ 139,276,053$
11,180,00010,415,0009,705,0008,410,0006,300,00015,895,000
$ 100,229,98087,725,329$ 107,488,629$ 116,104,316$ 125,460,690$ 123,381,053$
12.74%10.39%9.03%7.24%5.02%12.88%
199
Council Packet Page Number 304 of 373
F3, Attachment 4
City of Maplewood, Minnesota
Pledged Revenue Coverage
Last Ten Fiscal Years
Table 13
Improvement BondsTax Increment Bonds
SpecialTax
FiscalAssessmentIncrementDebt ServiceDebt Service
YearCollectionsPrincipalInterestCoverageCollectionsPrincipalInterestCoverage
20123,231,573$ 4,335,000$ 2,069,745$ 0.50656,910$ 315,000$ 24,650$ 1.93
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
20182,404,2735,815,000668,3460.371,785,014104,227129,2997.64
20192,236,5235,220,0001,116,8060.351,798,193121,288131,0377.13
20202,501,9144,270,0001,009,2830.471,967,849118,033132,1927.86
20212,370,3465,490,0001,076,7770.36294,326109,350118,0751.29
200
Council Packet Page Number 305 of 373
F3, Attachment 4
City of Maplewood, Minnesota
Demographic and Economic Statistics
Last Ten Fiscal Years
Table 14
Per
MedianCapita
FiscalHouseholdPersonalUnemployment
YearPopulationIncomeIncomeRate
201239,065 56,430 28,8342.40%
201338,950 59,141 29,3504.30%
201439,265 60,323 29,8643.70%
201539,742 62,527 30,1373.50%
201640,243 63,367 31,5203.80%
201740,084 63,941 32,6873.10%
201840,710 66,758 33,3922.90%
201941,738 70,484 33,8493.40%
202042,088 70,500 33,8505.20%
202142,088 72,959 35,7692.90%Census.gov
MN DEED
u
Sources: Population and income estimates provided by the Metropolitan Council and City. U.S. Census B
Unemployment data provided by the Minnesota Department of Employment and Economichttps://apps.dee
Development.
Note: Unemployment rate information is as of December 31 of each year.
201
Council Packet Page Number 306 of 373
F3, Attachment 4
202
Council Packet Page Number 307 of 373
F3, Attachment 4
City of Maplewood, Minnesota
Principal Employers
Current Year and Ten Years Ago
Table 15
20212011
PercentagePercentage
of Total of Total
CityCity
EmployerEmployeesRankEmployment (1)EmployeesRankEmployment (1)
3M Corporation - Maplewood location12,000161.43%10,000155.31%
Independent School Dist. 6221,72528.83%1,75029.68%
M Health Fairview97334.98%1,50038.30%
Target55042.82% - 0.00%
Cub Foods42052.15%26571.47%
Canvas Health30061.54% - 0.00%
Ramsey County Care Center240 71.23%27061.49%
Costco200 81.02% - 0.00%
City of Maplewood188 90.96%55043.04%
Home Depot150 100.77%18591.02%
First Student Charter- 0.00% - 0.00%
Health Star Home Health- 0.00%54553.01%
Menards- 0.00%180101.00%
Volunteers of America - Maplewood Campus- 0.00%19081.05%
Macy's- 0.00% - 0.00%
Sears Roebuck & Co- 0.00% - 0.00%
Total16,74685.73%15,43585.38%
Sources: MN Employment and Economic Development, Metropolitan Council and Official Statement for 2021 and 2011 bond issues.
(1) Average Annual City Employment is 19,534 for 2020 and 18,079 for 2011.
203
Council Packet Page Number 308 of 373
F3, Attachment 4
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/Program2012201320142015
General government:
Administration3.403.503.504.10
Finance5.005.004.504.42
Information technology6.506.705.703.00
Citizen services7.007.007.007.00
Public Safety:
Fire18.8018.3018.5518.00
Police57.2056.7057.7055.33
Community development and parks24.7025.7024.7022.65
Community development0.000.000.000.00
Parks and recreation0.000.000.000.00
Public works34.4033.1033.1036.25
Total157.00156.00154.75150.75
Source: City Budget
204
Council Packet Page Number 309 of 373
F3, Attachment 4
Table 16
Full-Time Budgeted Employees as of December 31,
201620172018201920202021
4.606.6012.0012.0012.0012.00
4.004.008.007.007.009.20
3.003.003.003.003.003.00
7.008.000.000.000.000.00
20.0021.0021.0030.0031.7029.75
57.4058.0060.0060.0061.1062.00
20.7521.7515.750.000.000.00
0.000.000.0010.4512.4512.45
0.000.000.005.305.302.30
36.2536.2536.2536.2536.2536.25
153.00158.60156.00164.00168.80166.95
205
Council Packet Page Number 310 of 373
F3, Attachment 4
City of Maplewood, Minnesota
Operating Indicators by Function/Program
Last Ten Fiscal Years
Fiscal Year
Function/Program2012201320142015
Police
Physical arrests1,8802,5102,6421,076
Parking violations1,1034426031,393
Traffic violations8,2025,2925,3962,395
Felony offenses2,5932,8952,462675
Gross misdemeanor offenses1,9821,7621,814210
Minor miscellaneous offenses - - - 2,821
Fire
Emergency responses4,1844,6314,8585,077
Fires extinguished52676996
Inspections400625669777
Building inspection
Residential permits2,1742,2042,3532,212
New residential permitsn/an/an/an/a
Commercial permits639672764663
New commercial permitsn/an/an/an/a
Other permitsn/an/an/an/a
Total permits2,8132,8763,1172,875
Other public works
Street resurfacing/reconstruction (miles)6.95.02.20.8
Potholes repaired (tons of material used)645590560603
Spot paving (tons of materials used)n/an/an/an/a
Parks and recreation
Number of games (field rentals)235219208214
Community center admissions259,146271,000256,442240,648
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
N/A: Information not available.
206
Council Packet Page Number 311 of 373
F3, Attachment 4
Table 17
Fiscal Year
201620172018201920202021
919630904822553446
887682868568260329
1,9201,2071,1961,512607192
577666n/an/an/an/a
427417n/an/an/an/a
5,0654,520n/an/an/an/a
5,3515,9406,0326,1836,5037,338
9891101101109150
650666430500n/an/a
2,3522,448n/an/an/an/a
n/an/a97138
632776n/an/an/an/a
n/an/a3349
n/an/a3,2342,8813,0861,434
2,9843,2243,2462,8913,1031,451
3.13.44.05.65.85.4
1,4601,8751,4022,422812640
n/an/an/an/a1,4651,880
211644669651n/an/a
235,023n/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
n/an/an/an/an/an/a
207
Council Packet Page Number 312 of 373
F3, Attachment 4
City of Maplewood, Minnesota
Capital Asset Statistics by Function/Program
Last Ten Fiscal Years
Fiscal Year
Function/Program2012201320142015
Police stations1111
Fire stations5533
Public works
Streets (miles) - State13.213.213.213.2
Streets (miles) - County31.831.831.831.8
Streets (miles) - City135.1135.1135.0135.0
Streets (miles) - Total180.1180.1180.0179.9
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)552552552552
Playgrounds36373738
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)154.8155.0155.0155.0
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.
208
Council Packet Page Number 313 of 373
F3, Attachment 4
Table 18
Fiscal Year
201620172018201920202021
111111
333333
13.213.213.213.213.213.2
31.831.831.831.831.831.8
135.0135.0135.0135.0135.0135.0
179.9179.918.0179.9179.9179.9
n/an/an/an/an/an/a
n/an/an/an/an/an/a
552552552552552552
383838383838
322828282828
888888
111111
n/an/an/an/an/an/a
n/an/an/an/an/an/a
n/an/an/an/an/an/a
155.0155.0155.0155.0157.9157.9
n/an/an/an/an/an/a
n/an/an/an/an/an/a
209
Council Packet Page Number 314 of 373
F3, Attachment 4
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
2012201320142015
Sewer system
Lift stations9999
Miles of sewer mains154.8155.0155.0155.0
Fire protection
Number of stations5533
Number of paid-per-call employees42414239
Number of full-time employees18181818
Police protection
Number of stations1111
Number of full-time police officers50525251
Number of part-time police officers - - - -
Number of volunteers47464930
Recreation
Parks (developed - acres)552552552552
Number of parks and playgrounds36373738
Open space (acres)308378378378
Number of open space sites14151514
Employees
Full time (including fire and police protection)156150151150
Part time and temporary (including fire protection)209207216176
Sources: City departments
210
Council Packet Page Number 315 of 373
F3, Attachment 4
Table 19
Fiscal Year
201620172018201920202021
999999
155.0155.0155.0155.0155.0155.0
333333
22260000
211830273130
111111
525254565656
-- - - - -
302727272727
552552552552552552
383838383838
378347347347347347
141414141414
151152156159169167
176901414119
211
Council Packet Page Number 316 of 373
G1
CITY COUNCIL STAFF REPORT
Meeting Date June 13, 2022
REPORT TO:Melinda Coleman, City Manager
Ellen Paulseth, Finance Director
REPORT FROM:
Ellen Paulseth, Finance Director
PRESENTER:
Approval of Claims
AGENDA ITEM:
Action Requested: MotionDiscussionPublic Hearing
Form of Action:ResolutionOrdinanceContract/Agreement Proclamation
Policy Issue:
The City Manager has reviewed the bills and authorized payment in accordance with City Council policies.
Recommended Action:
Motion to approve the approval of claims.
ACCOUNTS PAYABLE:
$ 1,339,956.91 Checks # 109011 thru # 109063
dated 05/24/22
$ 728,259.27 Checks # 109064 thru # 109081
dated 05/31/22
$ 130,024.63 Checks # 109082 thru # 109101
dated 06/07/22
$ 1,336,029.83 Disbursements via debits to checking account
dated 05/16/22 thru 06/05/22
$ 3,534,270.64 Total Accounts Payable
PAYROLL
$ 604,051.97 Payroll Checks and Direct Deposits dated 05/27/22
$ 604,051.97 Total Payroll
$ 4,138,322.61 GRAND TOTAL
Background
A detailed listing of these claim has been provided. 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
1.Listing of Paid Bills
Council Packet Page Number 317 of 373
G1, Attachments
Check Register
City of Maplewood
CheckDateVendorDescriptionAmount
10901105/24/202202411ALEX AIR APPARATUS INCREPAIR RELIEF VALVE IN FILL STATION572.34
10901205/24/202200211BRAUN INTERTEC CORP.NORTH FIRE STATION CONST PROJ2,610.00
10901305/24/202200519FLEXIBLE PIPE TOOL CO.SUCTION LINE ELBOW - UNIT 616452.70
10901405/24/202200532MADDEN GALANTER HANSEN, LLPHR ATTORNEY FEE LABOR REL - APRIL2,208.95
10901505/24/202205944MIDAMERICA ADMINISTRATIVE &ADMIN FEES-HRA DEBIT CARD-1ST QTR3,240.00
10901605/24/202202043OVERHEAD DOOR COMPANYREPAIR GARAGE DOORS STATION #1378.90
10901705/24/202201337RAMSEY COUNTY-PROP REC & REVFLEET SUPPORT FEES - MARCH209.04
10901805/24/202201409S E HNEW FIRE STATION5,226.00
10901905/24/202205013YALE MECHANICAL LLCNORTH FIRE STATION CONST PROJ41,325.00
05/24/202205013YALE MECHANICAL LLCPROJ 18-02 - 1902 HVAC REPLACEMENT24,640.00
05/24/202205013YALE MECHANICAL LLCPROJ 18-02 - 1902 HVAC REPLACEMENT2,340.00
10902005/24/202200043ADAM'S PEST CONTROL INCRODENT SERVICE ACCT#2489500349.00
10902105/24/202204848AVESISMONTHLY PREMIUM - JUNE500.11
10902205/24/202205786COLONIAL LIFE PROCESSING CTRMONTHLY PREMIUM BCN:E4677316-APR328.44
10902305/24/202203463EBERT CONSTRUCTIONNORTH FIRE STATION CONST PROJ82,699.40
05/24/202203463EBERT CONSTRUCTIONNORTH FIRE STATION CONST PROJ30,860.40
10902405/24/202206255ELECTRICAL PRODUCTION SERVICESNORTH FIRE STATION CONST PROJ134,900.00
10902505/24/202204067ESCAPE FIRE PROTECTION INCFIRE SPRINKLER INSPECTION - FD#2375.00
05/24/202204067ESCAPE FIRE PROTECTION INCFIRE SPRINKLER INSPECTION - FD#1275.00
10902605/24/202206303FAUL PSYCHOLOGICAL FORENSICPRE-EMPLOYMENT ASSESSMENT FD650.00
10902705/24/202200556GEAR GRIDGEAR LOCKERS - NORTH FIRE STATION34,842.00
10902805/24/202206254GENERAL SHEET METAL CO. LLCNORTH FIRE STATION CONST PROJ71,641.00
10902905/24/202206009HEALTHCALL, LLCCOMMUNITY PARAMEDIC SOFTWARE-APR920.00
10903005/24/202201897KRAUS-ANDERSON CONSTRUCTION CONORTH FIRE STATION CONST PROJ73,148.13
10903105/24/202200891M A M ALUNCHEON MEETING 4/28- M COLEMAN25.00
10903205/24/202206317MARIAN COACHINGGROUP COACHING FOR FIRE CHIEFS400.00
10903305/24/202203818MEDICAMONTHLY PREMIUM - JUNE186,879.04
10903405/24/202200986METROPOLITAN COUNCILMONTHLY SAC - APRIL371,482.65
10903505/24/202206262MINNEAPOLIS GLASS CONORTH FIRE STATION CONST PROJ6,575.90
10903605/24/202205838MINNESOTA BENEFIT ASSOCIATIONMONTHLY PREMIUM244.29
10903705/24/202201044MN FIRE SERVICE CERT BDCERTIFICATION EXAMS130.00
10903805/24/202206252MULCAHY NICKOLAUS LLCNORTH FIRE STATION CONST PROJ3,752.50
10903905/24/202201126NCPERS GROUP LIFE INS. MNMONTHLY PREMIUM - JUNE496.00
10904005/24/202206133NO WAIT INSIDE, LLCNOWAITINSIDE SERVICE - APRIL1,600.00
10904105/24/202201175CITY OF NORTH ST PAULMONTHLY UTILITIES - APRIL3,213.33
10904205/24/202201182NORTHERN AIR CORPNORTH FIRE STATION CONST PROJ127,457.70
10904305/24/202200001ONE TIME VENDORREFUND SCHILL'S - DUP AP IN ACCELA250.00
10904405/24/202200001ONE TIME VENDORREFUND GRANT ACQ - SEWER PERMIT39.00
10904505/24/202205103PERFORMANCE PLUS LLCMEDICAL EVALUATION EXAMS4,105.00
05/24/202205103PERFORMANCE PLUS LLCMEDICAL EVALUATION EXAMS151.00
10904605/24/202205888RAPP STRATEGIES, INC.HR CONSULTANT FEES - APRIL81.25
10904705/24/202204350RIGHT-WAY CAULKING, INC.NORTH FIRE STATION CONST PROJ6,905.55
10904805/24/202203879SANSIOREPORTING SOFTWARE FAX FEE - MAR50.00
10904905/24/202204130SCHINDLER ELEVATOR CORPQUARTERLY $ ADJ - 1902 PW 5/1 -7/3147.54
10905005/24/202202086ST PAUL AREA CHAMBER OF COMMBRE&A CONTRACT 20205,000.00
05/24/202202086ST PAUL AREA CHAMBER OF COMMBRE&A CONTRACT 20215,000.00
10905105/24/202200198ST PAUL REGIONAL WATER SRVSAUTO FIRE BASE CHARGE - 202272.96
10905205/24/202204207STRYKER SALES CORP.PREVENTATIVE MAINT AMB STRETCHERS426.00
05/24/202204207STRYKER SALES CORP.PREVENTATIVE MAINT AMB STRETCHERS426.00
05/24/202204207STRYKER SALES CORP.PREVENTATIVE MAINT AMB STRETCHERS426.00
05/24/202204207STRYKER SALES CORP.PREVENTATIVE MAINT AMB STRETCHERS426.00
05/24/202204207STRYKER SALES CORP.PREVENTATIVE MAINT AMB STRETCHERS426.00
05/24/202204207STRYKER SALES CORP.PREVENTATIVE MAINT AMB STRETCHERS266.00
10905205/24/202204207STRYKER SALES CORP.PREVENTATIVE MAINT AMB STRETCHERS266.00
05/24/202204207STRYKER SALES CORP.PREVENTATIVE MAINT AMB STRETCHERS266.00
Council Packet Page Number 318 of 373
G1, Attachments
05/24/202204207STRYKER SALES CORP.PREVENTATIVE MAINT AMB STRETCHERS266.00
05/24/202204207STRYKER SALES CORP.PREVENTATIVE MAINT AMB STRETCHERS266.00
05/24/202204207STRYKER SALES CORP.PREVENTATIVE MAINT AMB STRETCHERS159.00
05/24/202204207STRYKER SALES CORP.PREVENTATIVE MAINT AMB STRETCHERS159.00
05/24/202204207STRYKER SALES CORP.PREVENTATIVE MAINT AMB STRETCHERS159.00
05/24/202204207STRYKER SALES CORP.PREVENTATIVE MAINT AMB STRETCHERS159.00
10905305/24/202206253SUMMIT FIRE PROTECTION CO.REPAIR FIRE SPRINKLER714.00
10905405/24/202206250SUPERIOR PAINTING & DECORATINGNORTH FIRE STATION CONST PROJ16,057.56
10905505/24/202206264SUPERSET TILE & STONENORTH FIRE STATION CONST PROJ41,360.37
10905605/24/202206107TOKLE INSPECTIONS, INC.ELECTRICAL INSPECTIONS - APRIL4,763.84
10905705/24/202205663TRANS UNION LLCCREDIT REPORTING SERVICE - APRIL87.20
10905805/24/202201649TRI-STATE BOBCAT, INC.T630 & BRUSHCAT RENTAL3,323.50
10905905/24/202205842MIKE TURNBULLFIRE MARSHAL SERVICES 03/28-04/07924.00
05/24/202205842MIKE TURNBULLFIRE MARSHAL SERVICES 04/11-04/14516.00
10906005/24/202201669TWIN CITIES TRANSPORT &EXTRICATION TRAINING VEHICLES500.00
10906105/24/202201888TWIN CITY ACOUSTICS INCNORTH FIRE STATION CONST PROJ9,250.72
10906205/24/202206129VENDNOVATION, LLCSOFTWARE LICENSE1,200.00
10906305/24/202204106W L HALL CO.NORTH FIRE STATION CONST PROJ18,513.60
1,339,956.91
Checks in this report.
53
Council Packet Page Number 319 of 373
G1, Attachments
Check Register
City of Maplewood
CheckDateVendorDescriptionAmount
10906405/24/202206318MN UNEMPLOYMENT INSURANCEQTRLY UI - Q2 2020 - Q1 202231,393.62
10906505/31/202200532MADDEN GALANTER HANSEN, LLPHR LEGAL FEES ARB & ADMIN - DEC694.70
10906605/31/202200985METROPOLITAN COUNCILWASTEWATER - JUNE349,548.19
10906705/31/202201337RAMSEY COUNTY-PROP REC & REV911 DISPATCH SERVICES - APRIL37,724.13
05/31/202201337RAMSEY COUNTY-PROP REC & REVCAD SERVICES - APRIL6,253.46
05/31/202201337RAMSEY COUNTY-PROP REC & REVFLEET SUPPORT FEES - APRIL542.88
10906805/31/202205013YALE MECHANICAL LLCREPLACE VANDALIZED A/C-WAKEFIELD13,400.00
10906905/31/202206302ALL STATE COMMUNICATIONSLOW VOLTAGE RUNS NFS - INVOICE #29,500.00
10907005/31/202206160AWARDS NETWORKEMPLOYEE RECOGNITION AWARDS 202250.00
10907105/31/202205823CENTURYLINKANALOG LINE FOR LIFT STATION 871.44
10907205/31/202205786COLONIAL LIFE PROCESSING CTRMONTHLY PREMIUM BCN:E4677316-MAY328.44
10907305/31/202204024DEPT OF HUMAN SERVICESNON-FED SHARE/AMB SUPPLEMENT PMT98,253.00
10907405/31/202205775DODGE OF BURNSVILLE INC.2022 DODGE DURANGO 739431,339.00
05/31/202205775DODGE OF BURNSVILLE INC.2022 DODGE DURANGO 739531,339.00
10907505/31/202200591GRAFIX SHOPPEINFO LETTERING RECEPTION DESK CH185.00
10907605/31/202200671HIRSHFIELD'STOTE OF ATHLETIC FIELD MARKING PAINT2,056.74
05/31/202200671HIRSHFIELD'STOTE OF ATHLETIC FIELD MARKING PAINT1,978.20
05/31/202200671HIRSHFIELD'STOTE OF ATHLETIC FIELD MARKING PAINT1,836.90
10907705/31/202205159PLAYPOWER LT FARMINGTON INCARSON REPLACEMENT GETHSEMANE PK105,790.00
10907805/31/202202008RAMSEY COUNTY PUBLIC WORKSSALT BRINE JAN-MARCH 2022890.40
05/31/202202008RAMSEY COUNTY PUBLIC WORKSSALT BRINE JAN-FEB 202243.54
10907905/31/202206273SRF CONSULTING GROUP INC.PROF SRVS - BIRCH RUN STUDY261.63
10908005/31/202201836ST PAUL, CITY OFANIMAL BOARDING SRVS JAN-APRIL2,683.00
05/31/202201836ST PAUL, CITY OFLIGHTING/ELECT WORK APRIL272.00
10908105/31/202201669TWIN CITIES TRANSPORT &PD TOWING CHARGES200.00
05/31/202201669TWIN CITIES TRANSPORT &PD TOWING CHARGES164.00
05/31/202201669TWIN CITIES TRANSPORT &PD TOWING CHARGES130.00
05/31/202201669TWIN CITIES TRANSPORT &PD TOWING CHARGES130.00
05/31/202201669TWIN CITIES TRANSPORT &PD TOWING CHARGES130.00
05/31/202201669TWIN CITIES TRANSPORT &PD TOWING CHARGES130.00
05/31/202201669TWIN CITIES TRANSPORT &PD TOWING CHARGES130.00
05/31/202201669TWIN CITIES TRANSPORT &PD TOWING CHARGES130.00
05/31/202201669TWIN CITIES TRANSPORT &PD TOWING CHARGES130.00
05/31/202201669TWIN CITIES TRANSPORT &PD TOWING CHARGES130.00
05/31/202201669TWIN CITIES TRANSPORT &PD TOWING CHARGES120.00
05/31/202201669TWIN CITIES TRANSPORT &PD TOWING CHARGES100.00
05/31/202201669TWIN CITIES TRANSPORT &PD TOWING CHARGES100.00
05/31/202201669TWIN CITIES TRANSPORT &PD TOWING CHARGES100.00
728,259.27
18Checks in this report.
Council Packet Page Number 320 of 373
G1, Attachments
Check Register
City of Maplewood
CheckDateVendorDescriptionAmount
10908206/07/202205826ENVISIO SOLUTIONS INC.STRATEGIC IMP SOFTWARE/SUPPORT10,627.03
10908306/07/202200519FLEXIBLE PIPE TOOL CO.PARTS FOR CCTV CAMERA - UNIT 6231,464.90
10908406/07/202200687HUGO'S TREE CARE INCTREE REMOVAL - 1866 MYRTLE3,200.00
06/07/202200687HUGO'S TREE CARE INCTREE REMOVAL - 230 CRESTVIEW DR N1,800.00
06/07/202200687HUGO'S TREE CARE INCTREE REMOVAL - 2874 ARCADE ST750.00
10908506/07/202206084LINCOLN FINANCIAL GROUPMONTHLY PREMIUM - MAY8,458.44
10908606/07/202202043OVERHEAD DOOR COMPANYREPAIR GARAGE DOORS STATION #25,190.00
10908706/07/202205670PETERSON COUNSELING/CONSULTINGCONSULTING SERVICES - MAY1,758.56
06/07/202205670PETERSON COUNSELING/CONSULTINGCONSULTING SERVICES - APRIL1,427.64
10908806/07/202201574T A SCHIFSKY & SONS, INC5 GAL PAIL TACK OIL - 3129.00
06/07/202201574T A SCHIFSKY & SONS, INC5 GAL PAIL TACK OIL43.00
10908906/07/202204192TRANS-MEDICEMS BILLING - MARCH8,164.49
06/07/202204192TRANS-MEDICEMS BILLING - APRIL8,029.35
10909006/07/202201190XCEL ENERGYELECTRIC UTILITY16,671.38
06/07/202201190XCEL ENERGYELECTRIC & GAS UTILITY2,073.99
06/07/202201190XCEL ENERGYELECTRIC & GAS UTILITY1,508.72
06/07/202201190XCEL ENERGYELECTRIC UTILITY592.54
06/07/202201190XCEL ENERGYGAS UTILITY135.67
06/07/202201190XCEL ENERGYGAS UTILITY107.56
06/07/202201190XCEL ENERGYELECTRIC & GAS UTILITY62.76
06/07/202201190XCEL ENERGYELECTRIC & GAS UTILITY54.99
06/07/202201190XCEL ENERGYELECTRIC & GAS UTILITY7.97
10909106/07/202206160AWARDS NETWORKEMPLOYEE RECOGNITION AWARDS 2022955.00
06/07/202206160AWARDS NETWORKEMPLOYEE RECOGNITION AWARDS 202250.00
10909206/07/202200464EMERGENCY AUTOMOTIVE TECH, INCPARTS FOR BUILD VEHICLE #9072,243.03
10909306/07/202204067ESCAPE FIRE PROTECTION INCFIRE ALARM INSPECTION/SRVS - FD#2355.00
10909406/07/202206319MIAMI-DADE POLICE DEPARTMENTHOMICIDE INVESTIGATIONS COURSE825.00
10909506/07/202200001ONE TIME VENDORREFUND N HAWKINS - TRANS MEDIC861.03
10909606/07/202200001ONE TIME VENDORREIMB D MATTHEWS - BLVD RESTORE150.00
10909706/07/202205667PROTEK LIGHTING SOLUTIONS LLCLED LIGHTING PROJ - PROJ #MT21.0117,350.46
06/07/202205667PROTEK LIGHTING SOLUTIONS LLCLED LIGHTING PROJ - PROJ #MT21.012,562.31
10909806/07/202203271R J MARCO CONSTRUCTION INCCONCRETE STEP & HANDRALL-MCC/YMCA26,280.00
10909906/07/202204130SCHINDLER ELEVATOR CORPSRVS ELEVATOR ALARM - 1902 BLDG556.22
10910006/07/202200198ST PAUL REGIONAL WATER SRVSWATER UTILITY2,878.59
10910106/07/202205842MIKE TURNBULLFIRE MARSHAL SERVICES 04/28-05/201,524.00
06/07/202205842MIKE TURNBULLFIRE MARSHAL SERVICES 04/18-04/271,176.00
130,024.63
20Checks in this report.
Council Packet Page Number 321 of 373
G1, Attachments
CITY OF MAPLEWOOD
Disbursements via Debits to Checking account
Settlement
DatePayeeDescriptionAmount
5/16/2022Delta DentalDental Premium 4,697.50
5/16/2022ICMA (Vantagepointe)Retiree Health Savings 920.00
5/16/2022ICMA (Vantagepointe)PR - Deferred Compensation 7,679.00
5/16/2022Labor UnionsPR - Union Dues4,811.16
5/16/2022MidAmericaPR - HRA Flex Plan - AUL 16,048.00
5/16/2022MN State TreasurerDrivers License/Deputy Registrar80,191.32
5/17/2022MN State TreasurerDrivers License/Deputy Registrar14,072.76
5/17/2022MN State TreasurerPR - State Payroll Tax 29,181.54
5/18/2022MN Dept of RevenueSales Tax 839.00
5/18/2022MN Dept of RevenueFuel Tax 243.39
5/18/2022MN State TreasurerDrivers License/Deputy Registrar99,792.65
5/19/2022MN State TreasurerDrivers License/Deputy Registrar37,567.36
5/20/2022MN Dept of Natural ResourcesDNR electronic licenses 1,534.70
5/20/2022MN State TreasurerDrivers License/Deputy Registrar42,676.05
5/20/2022Optum HealthDCRP & Flex plan payments87.28
5/23/2022Delta DentalDental Premium 5,084.98
5/23/2022MN State TreasurerDrivers License/Deputy Registrar38,461.35
5/24/2022MN State TreasurerDrivers License/Deputy Registrar109,580.43
5/25/2022MN State TreasurerDrivers License/Deputy Registrar50,808.80
5/26/2022MN State TreasurerDrivers License/Deputy Registrar115,048.13
5/26/2022MN State TreasurerPR - State Payroll Tax 24,989.36
5/27/2022ICMA (Vantagepointe)PR - Deferred Compensation 7,695.00
5/27/2022ICMA (Vantagepointe)PR - Retiree Health Savings 2,414.35
5/27/2022Labor UnionsPR - Union Dues1,930.84
5/27/2022MidAmericaPR - HRA Flex Plan - AUL 23,856.77
5/27/2022MN Dept of Natural ResourcesDNR electronic licenses 1,881.56
5/27/2022MN State TreasurerDrivers License/Deputy Registrar38,132.90
5/27/2022Optum HealthDCRP & Flex plan payments 1,203.11
5/27/2022P.E.R.A.PR - P.E.R.A.129,972.33
5/27/2022U.S. TreasurerPR - Federal Payroll Tax 107,121.17
5/27/2022US Bank VISA One Card*Purchasing Card Items 52,225.09
5/31/2022Delta DentalDental Premium 1,719.92
5/31/2022Empower - State PlanPR - Deferred Compensation 27,715.00
5/31/2022MN State TreasurerDrivers License/Deputy Registrar35,842.34
5/31/2022U.S. TreasurerPCORI Fees698.90
6/1/2022Accela Credit Card BillingCredit Card Billing Fee30.00
6/1/2022MN State TreasurerDrivers License/Deputy Registrar23,891.24
6/2/2022MN State TreasurerDrivers License/Deputy Registrar99,027.59
6/3/2022MN State TreasurerDrivers License/Deputy Registrar96,204.39
6/3/2022Optum HealthDCRP & Flex plan payments 152.57
1,336,029.83
*Detailed listing of VISA purchases is attached.
Council Packet Page Number 322 of 373
G1, Attachments
Purchasing Card Items
Transaction DatePosting DateMerchant NameTransaction AmountName
EB RENTAL REGISTRATIOREGAN BEGGS
05/10/202205/11/2022$70.59
EB HOUSING INSPECTIONREGAN BEGGS
05/10/202205/11/2022$268.48
OFFICEMAX/DEPOT 6164CHAD BERGO
05/06/202205/09/2022$17.28
TARGET 00009316NEIL BRENEMAN
05/16/202205/18/2022$12.00
THE HOME DEPOT #2801NEIL BRENEMAN
05/17/202205/19/2022$36.98
TARGET.COM *NEIL BRENEMAN
05/18/202205/19/2022$29.97
THE HOME DEPOT 2801TROY BRINK
05/05/202205/09/2022$219.85
VERSALOK OAKDALETROY BRINK
05/10/202205/11/2022$35.95
SITEONE LANDSCAPE SUPPLY,TROY BRINK
05/13/202205/16/2022$951.65
THE HOME DEPOT #2801TROY BRINK
05/13/202205/16/2022$29.94
THE HOME DEPOT #2801TROY BRINK
05/13/202205/16/2022$154.55
HY-VEE MAPLEWOOD 1402DANIEL BUSACK
05/09/202205/10/2022$31.96
CARIBOU COFFEE CO #155DANIEL BUSACK
05/09/202205/11/2022$34.34
IN *SUN CONTROL OF MINNESDANIEL BUSACK
05/11/202205/12/2022$150.33
HOLIDAY STATIONS 3519DANIEL BUSACK
05/11/202205/12/2022$32.20
DELTA AIR 0062316526412DANIEL BUSACK
05/11/202205/13/2022$357.20
DELTA AIR 0062316526413DANIEL BUSACK
05/11/202205/13/2022$357.20
GRAFIX SHOPPEDANIEL BUSACK
05/12/202205/13/2022$55.00
CK HOLIDAY # 03519DANIEL BUSACK
05/14/202205/16/2022($1.00)
CK HOLIDAY # 03519DANIEL BUSACK
05/14/202205/16/2022$1.00
HY-VEE MAPLEWOOD 1402DANIEL BUSACK
05/17/202205/18/2022$23.97
GRAPHIC DESIGN INCDANIEL BUSACK
05/17/202205/18/2022$124.50
MENARDS OAKDALE MNSCOTT CHRISTENSON
05/05/202205/09/2022$4.73
THE HOME DEPOT 2801SCOTT CHRISTENSON
05/12/202205/16/2022$84.98
STATE SUPPLYSCOTT CHRISTENSON
05/16/202205/17/2022$775.87
FERGUSON ENT, INC 1659SCOTT CHRISTENSON
05/18/202205/19/2022$55.32
SVL SERVICE CORPSCOTT CHRISTENSON
05/18/202205/19/2022$88.02
THE TRANE COMPANYSCOTT CHRISTENSON
05/19/202205/20/2022$537.00
GRAND VIEW LODGEMELINDA COLEMAN
05/06/202205/09/2022$268.62
NEW YORK MAGAZINEMELINDA COLEMAN
05/19/202205/20/2022$8.00
COSTCO WHSE #1021THOMAS DABRUZZI
05/16/202205/17/2022$23.34
MIKES LP GAS INCTHOMAS DABRUZZI
05/17/202205/18/2022$26.08
GRAND VIEW LODGEMIKE DARROW
05/06/202205/09/2022$268.62
SQ *NATIONAL TACTICAL OFFBRAD DAVISON
05/12/202205/13/2022$154.00
THE HOME DEPOT #2801JOSEPH DEMULLING
05/12/202205/16/2022$64.70
TARGET 00014480ANDREW ENGSTROM
05/08/202205/09/2022$24.99
FASTENAL COMPANY 01MNT11ANDREW ENGSTROM
05/11/202205/12/2022$80.17
OFFICE DEPOT #1090CHRISTINE EVANS
05/09/202205/11/2022$14.77
OFFICE DEPOT #1090CHRISTINE EVANS
05/09/202205/11/2022$39.58
PLANGRIDMYCHAL FOWLDS
05/07/202205/09/2022$52.61
CAN*CANONFINANCIAL CFSMYCHAL FOWLDS
05/13/202205/16/2022$2,391.35
THE HOME DEPOT 2801MYCHAL FOWLDS
05/13/202205/16/2022$255.20
AMZN MKTP US*1R11011H1MYCHAL FOWLDS
05/15/202205/16/2022$151.98
COMCAST CABLE COMMMYCHAL FOWLDS
05/17/202205/17/2022$4.58
ZOOM.US 888-799-9666MYCHAL FOWLDS
05/17/202205/18/2022$489.82
AMAZON.COM*139862L20 AMZNNICK FRANZEN
05/06/202205/09/2022$174.98
AMZN MKTP US*1L92H2FG1NICK FRANZEN
05/06/202205/09/2022$59.98
AMZN MKTP US*1L7IZ5A21NICK FRANZEN
05/08/202205/09/2022$171.98
AMZN MKTP US*1L3R53MJ1NICK FRANZEN
05/09/202205/10/2022$288.00
APPROVED OPTICSNICK FRANZEN
05/11/202205/12/2022($24.88)
MICROSOFT#G010458706NICK FRANZEN
05/18/202205/19/2022$2.58
STORCHAK CLEANERSDEREK FRITZE
05/16/202205/17/2022$13.33
BESTBUYCOM806646823889CAROLE GERNES
05/10/202205/11/2022$39.98
MICHAELS #9490CAROLE GERNES
05/10/202205/11/2022$29.95
ASPEN MILLSMICHAEL HAGEN
05/09/202205/10/2022$1,126.35
COSTCO WHSE #1021TIMOTHY HAWKINSON
05/11/202205/12/2022$128.98
Council Packet Page Number 323 of 373
G1, Attachments
THE HOME DEPOT #2801TAMARA HAYS
05/17/202205/19/2022$73.10
SITEONE LANDSCAPE SUPPLY,TAMARA HAYS
05/18/202205/19/2022$173.91
SITEONE LANDSCAPE SUPPLY,TAMARA HAYS
05/18/202205/19/2022$37.50
THE HOME DEPOT 2801TAMARA HAYS
05/18/202205/20/2022$803.94
THE STAR TRIBUNE ONLINELINDSAY HERZOG
05/09/202205/10/2022$500.00
THE STAR TRIBUNE ONLINELINDSAY HERZOG
05/11/202205/12/2022$500.00
THE STAR TRIBUNE ONLINELINDSAY HERZOG
05/19/202205/20/2022$650.00
NORTHERN TOOL+EQUIPGARY HINNENKAMP
05/05/202205/09/2022$172.96
MENARDS OAKDALE MNGARY HINNENKAMP
05/11/202205/13/2022$47.47
LTG POWER EQUIPMENTGARY HINNENKAMP
05/13/202205/16/2022$87.02
DIAMOND VOGEL PAINT #802GARY HINNENKAMP
05/18/202205/20/2022$600.00
BLAUER MANUFACTURINGMICHAEL HOEMKE
05/06/202205/09/2022$459.98
BEST WESTERN ST CLOUDMICHAEL HOEMKE
05/12/202205/16/2022$432.48
TST* ACAPULCO MEXICAN RESLOIS KNUTSON
05/10/202205/11/2022$159.93
HY-VEE MAPLEWOOD 1402LOIS KNUTSON
05/17/202205/18/2022$56.83
PLANT PLACE - WOODBURY/JLOIS KNUTSON
05/17/202205/18/2022$45.03
HY-VEE MAPLEWOOD 1402LOIS KNUTSON
05/18/202205/19/2022$9.65
FAMOUS DAVE'S #2002LOIS KNUTSON
05/19/202205/20/2022$914.98
COUNTRY INN & SUITES LITTERIC KUBAT
05/05/202205/09/2022$135.99
COUNTRY INN & SUITES LITTERIC KUBAT
05/05/202205/09/2022$135.99
LEEDSWORLDREFILL.COMERIC KUBAT
05/15/202205/16/2022$30.76
BOARD OF AELSLAGIDSTEVE LOVE
05/13/202205/16/2022$245.00
CHASE ON THE LAKEMIKE MARTIN
05/11/202205/16/2022$188.36
KIDDE FIRE TRAINERSMICHAEL MONDOR
05/04/202205/09/2022($3,985.00)
TIDAL WAVE MAPLEWOODMICHAEL MONDOR
05/17/202205/18/2022$32.21
JOHNSON FIT-WELL 022MICHAEL MONDOR
05/17/202205/19/2022$3,530.00
KIDDE FIRE TRAINERSMICHAEL MONDOR
05/19/202205/20/2022$7,800.00
CALIBRE PRESSRACHEL MURRAY
05/05/202205/09/2022$399.00
SQ *NATIONAL ASIAN PEACERACHEL MURRAY
05/17/202205/17/2022$350.00
CINTAS CORPBRYAN NAGEL
05/11/202205/12/2022$35.74
CINTAS CORPBRYAN NAGEL
05/11/202205/12/2022$178.94
CINTAS CORPBRYAN NAGEL
05/11/202205/12/2022$127.06
CINTAS CORPBRYAN NAGEL
05/11/202205/12/2022$82.84
CINTAS CORPBRYAN NAGEL
05/11/202205/12/2022$85.99
CINTAS CORPBRYAN NAGEL
05/11/202205/12/2022$22.55
CINTAS CORPBRYAN NAGEL
05/11/202205/12/2022$9.15
CINTAS CORPBRYAN NAGEL
05/11/202205/12/2022$50.77
CINTAS CORPBRYAN NAGEL
05/18/202205/19/2022$105.19
CINTAS CORPBRYAN NAGEL
05/18/202205/19/2022$64.80
CINTAS CORPBRYAN NAGEL
05/18/202205/19/2022$32.73
CINTAS CORPBRYAN NAGEL
05/18/202205/19/2022$15.05
CINTAS CORPBRYAN NAGEL
05/18/202205/19/2022$9.15
THE HOME DEPOT 2801JOHN NAUGHTON
05/10/202205/12/2022$81.87
MENARDS OAKDALE MNJOHN NAUGHTON
05/11/202205/13/2022$114.72
SITEONE LANDSCAPE SUPPLY,JOHN NAUGHTON
05/12/202205/13/2022$82.35
NORTH MEMORIAL PARKINGKEN NIELSEN
05/15/202205/17/2022$12.00
NAPA STORE 3279016KEN NIELSEN
05/19/202205/20/2022$32.76
IN *DATAWORKS PLUS LLCMICHAEL NYE
05/11/202205/12/2022$495.00
LIFE ASSIST INCKENNETH POWERS
05/09/202205/10/2022$1,626.96
BOUND TREE MEDICAL LLCKENNETH POWERS
05/09/202205/11/2022$1,094.40
MINNESOTA TRUCKING ASSOCISTEVEN PRIEM
05/05/202205/09/2022$200.00
AN FORD WHITE BEAR LAKSTEVEN PRIEM
05/07/202205/09/2022$615.78
EMERGENCY AUTOMOTIVE TESTEVEN PRIEM
05/09/202205/10/2022$110.16
TRI-STATE BOBCATSTEVEN PRIEM
05/09/202205/10/2022$1,842.55
ZARNOTH BRUSH WORKS INCSTEVEN PRIEM
05/09/202205/11/2022$1,804.00
0391-AUTOPLUSSTEVEN PRIEM
05/10/202205/11/2022$253.89
0391-AUTOPLUSSTEVEN PRIEM
05/10/202205/11/2022$11.11
TRI-STATE BOBCATSTEVEN PRIEM
05/10/202205/11/2022$86.86
Council Packet Page Number 324 of 373
G1, Attachments
TRI-STATE BOBCATSTEVEN PRIEM
05/10/202205/11/2022$11.86
WALSER POLAR CHEVROLETSTEVEN PRIEM
05/10/202205/11/2022$33.29
ZIEGLER INC COLUMBUSSTEVEN PRIEM
05/11/202205/12/2022$110.68
BATTERIES PLUS - #0031STEVEN PRIEM
05/11/202205/12/2022$39.84
BATTERIES PLUS - #0031STEVEN PRIEM
05/11/202205/12/2022$13.80
METRO PRODUCTS INCSTEVEN PRIEM
05/12/202205/13/2022$18.02
BOYER FORD TRUCKSSTEVEN PRIEM
05/12/202205/16/2022$77.94
AN FORD WHITE BEAR LAKSTEVEN PRIEM
05/13/202205/16/2022$312.54
MIDWEST HASTINGSSTEVEN PRIEM
05/13/202205/16/2022$35.93
0391-AUTOPLUSSTEVEN PRIEM
05/14/202205/16/2022$214.14
TOWMASTERSTEVEN PRIEM
05/16/202205/17/2022$819.04
0391-AUTOPLUSSTEVEN PRIEM
05/16/202205/17/2022$18.85
0391-AUTOPLUSSTEVEN PRIEM
05/16/202205/17/2022$122.34
TOWMASTERSTEVEN PRIEM
05/16/202205/18/2022($911.37)
AN FORD WHITE BEAR LAKSTEVEN PRIEM
05/17/202205/18/2022($75.00)
0391-AUTOPLUSSTEVEN PRIEM
05/17/202205/18/2022$90.88
TRI-STATE BOBCATSTEVEN PRIEM
05/17/202205/18/2022$249.96
EMERGENCY AUTO TECHSTEVEN PRIEM
05/19/202205/20/2022$51.04
TURFWERKS - DAVIS EQUIPSTEVEN PRIEM
05/19/202205/20/2022$466.08
0391-AUTOPLUSSTEVEN PRIEM
05/19/202205/20/2022$8.40
RADCOSTEVEN PRIEM
05/19/202205/20/2022$152.26
DELEGARD TOOL COMPANYSTEVEN PRIEM
05/19/202205/20/2022$281.25
MINNESOTA WOMEN'S PRESSTERRIE RAMEAUX
05/10/202205/11/2022$185.00
PIONEER PRESS ADVTERRIE RAMEAUX
05/11/202205/12/2022$8,900.00
MINNESOTA WOMEN'S PRESSTERRIE RAMEAUX
05/13/202205/16/2022$98.00
AMZN MKTP US*138DT8LI0MICHAEL RENNER
05/06/202205/09/2022$37.90
AMZN MKTP US*1L70P5M41MICHAEL RENNER
05/09/202205/10/2022$204.89
AMZN MKTP US*139AI67S0MICHAEL RENNER
05/12/202205/12/2022$99.99
AMZN MKTP US*1L4EA5W71MICHAEL RENNER
05/12/202205/13/2022$99.99
AMZN MKTP US*1L0PP10H2MICHAEL RENNER
05/16/202205/17/2022$80.26
AMZN MKTP US*1R6KO9KD1MICHAEL RENNER
05/18/202205/19/2022$43.26
ON SITE SANITATION INCAUDRA ROBBINS
05/05/202205/09/2022$36.96
CINTAS CORPAUDRA ROBBINS
05/11/202205/12/2022$79.26
AMZN MKTP US*1R3SI1ZE1AUDRA ROBBINS
05/14/202205/16/2022$22.43
SUNDAY LAWN & GARDENAUDRA ROBBINS
05/16/202205/17/2022$94.49
ON SITE SANITATION INCAUDRA ROBBINS
05/16/202205/18/2022$2,925.00
SUNDAY LAWN & GARDENAUDRA ROBBINS
05/18/202205/20/2022($6.49)
SAFE-FAST(MW)ROBERT RUNNING
05/19/202205/20/2022$121.67
KWIK TRIP 11600011692RYAN SCHROEDER
05/05/202205/09/2022$8.00
KWIK TRIP 11600011692RYAN SCHROEDER
05/14/202205/16/2022$8.00
MN POLLUTION CONTROL AGENSCOTT SCHULTZ
05/09/202205/11/2022$23.00
MN POLLUTION CONTROL SERVSCOTT SCHULTZ
05/09/202205/11/2022$0.49
CINTAS CORPSTEPHANIE SHEA
05/13/202205/16/2022$53.82
GALLSSTEPHANIE SHEA
05/17/202205/18/2022$435.90
IN *ENVUE TELEMATICS LLCSTEPHANIE SHEA
05/19/202205/20/2022$624.00
CINTAS CORPSTEPHANIE SHEA
05/19/202205/20/2022$53.82
SPARTAN PROMOTIONAL GROUJOE SHEERAN
05/16/202205/18/2022$116.75
AMAZON.COM*1L8PS5340KAYLA SPANDE
05/15/202205/16/2022$18.38
AMZN MKTP US*1R6FA8G01KAYLA SPANDE
05/16/202205/17/2022$7.25
JOHN E. REID & ASSOCIAJOSEPH STEINER
05/10/202205/11/2022$149.00
PANERA BREAD #601305 OJOSEPH STEINER
05/13/202205/13/2022$40.32
PIONEER PRESS CIRCJEFF THOMSON
05/09/202205/10/2022$54.57
FERGUSON WTRWRKS #2518JEFF WILBER
05/17/202205/18/2022$188.80
LIFE ASSIST INCERIC ZAPPA
05/17/202205/18/2022$537.65
$52,225.09
Council Packet Page Number 325 of 373
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
05/27/22ABRAMS, MARYLEE602.85
05/27/22CAVE, REBECCA530.61
05/27/22JUENEMANN, KATHLEEN530.61
05/27/22KNUTSON, WILLIAM530.61
05/27/22VILLAVICENCIO, NICHOLE530.61
05/27/22COLEMAN, MELINDA7,040.00
05/27/22DARROW, MICHAEL4,908.09
05/27/22KNUTSON, LOIS3,506.37
05/27/22CHRISTENSON, SCOTT2,437.05
05/27/22DOUGLASS, TOM2,530.02
05/27/22JAHN, DAVID2,624.94
05/27/22HERZOG, LINDSAY2,988.73
05/27/22RAMEAUX, THERESE3,879.15
05/27/22DEBILZAN, JUDY2,590.49
05/27/22PAULSETH, ELLEN5,883.12
05/27/22RACETTE, THOMAS2,786.10
05/27/22RUEB, JOSEPH4,785.26
05/27/22STANLEY, JENNIFER3,531.9724.57
05/27/22ARNOLD, AJLA1,192.46
05/27/22CROSS, JULIA1,950.40
05/27/22EVANS, CHRISTINE2,558.40
05/27/22LARSON, MICHELLE2,319.20
05/27/22SCHORR, JENNIFER1,824.21
05/27/22SINDT, ANDREA4,058.38
05/27/22HANSON, MELISSA2,170.41
05/27/22HOCKBEIN, JUDY1,281.23
05/27/22KRAMER, PATRICIA1,382.95
05/27/22MOY, PAMELA1,857.21
05/27/22OSTER, ANDREA2,323.82
05/27/22VITT, JULIANNE1,806.03
05/27/22WEAVER, KRISTINE3,604.66
05/27/22XIONG, KANGBAO1,113.60
05/27/22BAKKE, LONN3,686.38
05/27/22BARTZ, PAUL530.00
05/27/22BENJAMIN, MARKESE3,587.80
05/27/22BERGERON, ASHLEY3,946.04
05/27/22BIERDEMAN, BRIAN5,892.68
05/27/22BROWN, RAE2,810.80
05/27/22BURT-MCGREGOR, EMILY3,808.39
05/27/22BUSACK, DANIEL5,574.67
05/27/22COLEMAN, ALEXANDRA2,162.59
05/27/22CONDON, MITCHELL4,304.83
05/27/22CRUZ, TREANA2,712.76
05/27/22DEMULLING, JOSEPH4,521.00
05/27/22DUGAS, MICHAEL4,908.09
05/27/22FORSYTHE, MARCUS3,922.98
05/27/22FRITZE, DEREK5,427.33
05/27/22GABRIEL, ANTHONY3,738.08
05/27/22GEISELHART, BENJAMIN2,768.15
05/27/22HAWKINSON JR, TIMOTHY4,040.70
05/27/22HENDRICKS, JENNIFER2,182.40
05/27/22HER, PHENG3,587.80
Council Packet Page Number 326 of 373
G1, Attachments
05/27/22HER, TERRELL3,137.20
05/27/22HOADLEY, JOSHUA1,283.60493.17
05/27/22HOEMKE, MICHAEL4,908.09
05/27/22JOHNSON, JEREMY4,198.733,512.37
05/27/22KANDA, MADELINE3,107.26
05/27/22KIM, WINSTON3,052.11
05/27/22KONG, BRIAN634.24464.46
05/27/22KONG, TOMMY3,822.55
05/27/22KORAN, MARIE651.49
05/27/22KROLL, BRETT4,887.12
05/27/22KUCHENMEISTER, GINA2,259.20
05/27/22KUCHENMEISTER, JASON2,085.60
05/27/22LANGNER, TODD170.00
05/27/22LENERTZ, NICHOLAS3,444.25
05/27/22LYNCH, KATHERINE4,411.10
05/27/22MARINO, JASON4,532.04
05/27/22MATTHEIS, TAWNY2,287.87
05/27/22METRY, ALESIA300.00
05/27/22MURRAY, RACHEL5,091.80
05/27/22NYE, MICHAEL4,502.57
05/27/22OLSON, JULIE3,957.48
05/27/22PARKER, JAMES3,787.01
05/27/22PASDO, JOSEPH2,459.47
05/27/22PEREZ, GUSTAVO2,996.95
05/27/22PETERS, DANIEL3,736.44
05/27/22QUIRK, JAMES2,343.26
05/27/22SALCHOW, CONNOR4,174.71
05/27/22SANCHEZ, ISABEL2,614.72
05/27/22SHEA, STEPHANIE2,691.02
05/27/22STARKEY, ROBERT3,825.52
05/27/22STEINER, JOSEPH4,908.09
05/27/22STOCK, AUBREY3,293.39
05/27/22SUEDKAMP, ADAM2,495.37
05/27/22SWETALA, NOAH3,692.44
05/27/22TAUZELL, BRIAN4,547.62
05/27/22WENZEL, JAY3,686.38
05/27/22WIETHORN, AMANDA4,035.97
05/27/22XIONG, KAO3,686.38
05/27/22XIONG, TUOYER3,982.85
05/27/22ZAPPA, ANDREW3,444.25
05/27/22BARRETTE, CHARLES5,553.46
05/27/22BAUMAN, ANDREW4,460.36
05/27/22BEITLER, NATHAN4,318.70
05/27/22BERG, TERESA320.00
05/27/22CAMPBELL, MACLANE3,005.53
05/27/22CRAWFORD JR, RAYMOND5,683.33
05/27/22CRUMMY, CHARLES3,418.46
05/27/22DABRUZZI, THOMAS5,376.12
05/27/22DANLEY, NICHOLAS4,043.89
05/27/22DAVISON, BRADLEY3,830.18
05/27/22DAWSON, RICHARD3,698.62
05/27/22HAGEN, MICHAEL4,721.30
05/27/22HALWEG, JODI5,745.36
05/27/22HANG, RYAN273.00
05/27/22HAWTHORNE, ROCHELLE4,201.64
05/27/22KUBAT, ERIC4,238.72
05/27/22LANDER, CHARLES3,805.07
05/27/22LANIK, JAKE3,880.40
05/27/22MALESKI, MICHAEL3,629.78
05/27/22MCGEE, BRADLEY3,366.48
Council Packet Page Number 327 of 373
G1, Attachments
05/27/22MERKATORIS, BRETT3,280.46
05/27/22MONDOR, MICHAEL5,611.02
05/27/22NEILY, STEVEN3,920.30
05/27/22NIELSEN, KENNETH3,800.78
05/27/22NOVAK, JEROME3,823.55
05/27/22POWERS, KENNETH4,661.41
05/27/22SCHROEDER, RYAN4,437.60
05/27/22SEDLACEK, JEFFREY4,429.89
05/27/22SPANDE, KAYLA2,219.20
05/27/22STREFF, MICHAEL4,088.30
05/27/22WARDELL, JORDAN4,785.81
05/27/22WILLIAMSON, MICHAEL3,587.68
05/27/22WILSON, DAMARI429.00
05/27/22YOUNG, NATALIE2,684.03
05/27/22ZAPPA, ERIC3,732.06
05/27/22CORTESI, LUANNE2,319.20
05/27/22JANASZAK, MEGHAN3,433.69
05/27/22BRINK, TROY2,905.81
05/27/22BUCKLEY, BRENT3,128.48
05/27/22EDGE, DOUGLAS2,692.92
05/27/22JONES, DONALD2,640.61
05/27/22MEISSNER, BRENT2,655.99
05/27/22MLODZIK, JASON2,316.89
05/27/22NAGEL, BRYAN4,767.00
05/27/22OSWALD, ERICK2,798.96
05/27/22RUNNING, ROBERT2,903.50
05/27/22TEVLIN, TODD2,640.61
05/27/22ZAHNOW, LANCE2,263.39
05/27/22BURLINGAME, NATHAN3,278.41
05/27/22DUCHARME, JOHN3,343.02
05/27/22ENGSTROM, ANDREW3,338.40
05/27/22JAROSCH, JONATHAN4,643.77
05/27/22LINDBLOM, RANDAL3,343.02
05/27/22LOVE, STEVEN6,169.43
05/27/22STRONG, TYLER3,236.99
05/27/22ZIEMAN, SCOTT720.00
05/27/22GERNES, CAROLE2,820.19
05/27/22FRIBERG, DAVID2,086.89
05/27/22HAYS, TAMARA2,635.99
05/27/22HINNENKAMP, GARY3,197.42
05/27/22NAUGHTON, JOHN2,928.73
05/27/22ORE, JORDAN2,635.99
05/27/22STOKES, KAL2,290.89
05/27/22BEGGS, REGAN2,455.39
05/27/22HAMMOND, ELIZABETH2,682.19
05/27/22JOHNSON, ELIZABETH2,409.79
05/27/22JOHNSON, RANDY4,596.69
05/27/22KROLL, LISA2,416.82
05/27/22THOMSON, JEFFREY5,321.33
05/27/22FINWALL, SHANN4,193.13
05/27/22MARTIN, MICHAEL4,347.48
05/27/22DREWRY, SAMANTHA2,257.54674.79
05/27/22LENTZ, DANIEL3,260.99
05/27/22THIENES, PAUL3,067.03
05/27/22WESTLUND, RONALD2,674.92
05/27/22WELLENS, MOLLY2,974.64231.66
05/27/22BJORK, BRANDON58.50
05/27/22BRENEMAN, NEIL3,370.91
05/27/22CAMPBELL, KEVIN107.25
05/27/22GORACKI, GERALD188.50
Council Packet Page Number 328 of 373
G1, Attachments
05/27/22HUGGAR, ANGELA113.75
05/27/22LO, SATHAE286.00
05/27/22ROBBINS, AUDRA4,755.52
05/27/22BERGO, CHAD3,787.41
05/27/22SCHMITZ, KEVIN2,384.49
05/27/22SHEERAN JR, JOSEPH4,402.00
05/27/22ADAMS, DAVID2,915.98
05/27/22JENSEN, JOSEPH2,582.49
05/27/22SCHULTZ, SCOTT4,739.00
05/27/22WILBER, JEFFREY2,936.29
05/27/22COUNTRYMAN, BRENDA1,800.00
05/27/22PRIEM, STEVEN2,967.72
05/27/22WOEHRLE, MATTHEW2,912.44
05/27/22XIONG, BOON2,655.13
05/27/22FOWLDS, MYCHAL5,129.70
05/27/22FRANZEN, NICHOLAS3,970.00
05/27/22GERONSIN, ALEXANDER3,387.95
05/27/22RENNER, MICHAEL3,846.17
604,051.975,401.02
Council Packet Page Number 329 of 373
CITY COUNCIL STAFF REPORT
Meeting Date June 13, 2022
Melinda Coleman, City Manager
REPORT TO:
REPORT FROM: Ellen Paulseth, Finance Director
PRESENTER: Ellen Paulseth, Finance Director
AGENDA ITEM: Resolution to Maintain Statutory Tort Liability Limits
Action Requested: MotionDiscussion Public Hearing
Form of Action: Resolution OrdinanceContract/Agreement Proclamation
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:
pprov the resolution to maintain statutory tort liability limits.
Fiscal Impact:
Is There a Fiscal Impact? No Yes, the true or estimated cost is N/A
Financing source(s): Adopted Budget Budget Modification New Revenue Source
Use of Reserves Other: N/A
Strategic Plan Relevance:
Community InclusivenessFinancial & Asset MgmtEnvironmental Stewardship
Integrated CommunicationOperational EffectivenessTargeted Redevelopment
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.
Council Packet Page Number 330 of 373
If the city waives the statutory tort limits and does not purchase excess liability coverage, a
single claimant could potentially recover up to $1,500,000 on a single occurrence. 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 $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 CityÓs decision.
Attachments:
1.Resolution to Maintain the Statutory Tort Limits for Liability Insurance Proposed
Council Packet Page Number 331 of 373
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.
Council Packet Page Number 332 of 373
G3
CITY COUNCILSTAFF REPORT
Meeting Date June 13, 2022
REPORT TO:
Melinda Coleman, City Manager
REPORT FROM: Andrea Sindt, City Clerk
Christine Evans, Deputy City Clerk
PRESENTER:Andrea Sindt, City Clerk
AGENDA ITEM:
Local Lawful Gambling Permit for St. Paul’s Monastery, 2675 Benet Road
Action Requested: Motion Discussion Public Hearing
Form of Action: Resolution Ordinance Contract/Agreement Proclamation
Policy Issue:
A request for a Local Lawful Gambling permit has been submitted by St. Paul’s Monastery.
Approval of the request would allow lawful gambling activity to be conducted during the
organization’s Benedictine Festival held at St. Paul’s Monastery, 2675 Benet Road, on July 9, 2022.
Recommended Action:
Motion to approve the Local Lawful Gambling permit for St. Paul’s Monastery for their event on July
9, 2022.
Fiscal Impact:
Is There a Fiscal Impact? No Yes, the true or estimated cost is 0.00
Financing source(s): Adopted Budget Budget Modification New Revenue Source
Use of Reserves Other: na
Strategic Plan Relevance:
Community Inclusiveness Financial & Asset Mgmt Environmental Stewardship
Integrated Communication Operational Effectiveness Targeted Redevelopment
Council approval is required prior to issuance of a local gambling permit, per City Code Sec. 22-12.
Background:
Lawful gambling activity conducted at this event is exempt from state licensure under MN §349.166.
MN §349.213 authorizes cities to require a local permit for conduct of lawful gambling exempt from
state licensing requirements.
Attachments:
None
Council Packet Page Number 333 of 373
G4
CITY COUNCIL STAFF REPORT
Meeting Date June 13, 2022
REPORT TO: Melinda Coleman, City Manager
REPORT FROM:
Andrea Sindt, City Clerk
Christine Evans, Deputy City Clerk
PRESENTER:Andrea Sindt, City Clerk
AGENDA ITEM: Resolution Appointing Election Judges and Establishing a Ballot Board for
the 2022 State Primary Election
Action Requested: Motion Discussion Public Hearing
Form of Action: Resolution Ordinance Contract/Agreement Proclamation
Policy Issue:
Minn. Stat. 204B.21(2) states election judges for precincts in a municipality shall be appointed by
the governing body of the municipality. Likewise, Minn. Stat 203B.121 requires a ballot board be
established to accept and reject absentee ballots. Appointments will be made from the resolution
list to fill the needed positions after training and required paperwork have been completed.
Recommended Action:
Motion to approve the resolution listing election judges and establishing a ballot board for the 2022
State Primary Election to be held on August 9, 2022.
Fiscal Impact:
Is There a Fiscal Impact? No Yes, the true or estimated cost is $0.00
Financing source(s): Adopted Budget Budget Modification New Revenue Source
Use of Reserves Other: na
Strategic Plan Relevance:
Community Inclusiveness Financial & Asset Mgmt Environmental Stewardship
Integrated Communication Operational Effectiveness Targeted Redevelopment
Election judges serve to administer election duties as required by State Statute.
Background:
The appointments shall be made at least 25 days before the election at which the election judges
will serve, except that the appointing authority may pass a resolution authorizing the appointment of
additional election judges within the 25 days before the election if the appointing authority
determines that additional election judges will be required.
Attachments:
1. Resolution Appointing Election Judges and Establishing a Ballot Board, 2022 State Primary
Election
Council Packet Page Number 334 of 373
G4, Attachment 1
Resolution
2022 State Primary Election
Appointing Election Judges and Establishing a Ballot Board
WHEREAS, MN State Statute 204B.21, Subd. 2 states election judges for precincts in a
municipality shall be appointed by the governing body of the municipality; and
WHEREAS, it is required by MN Statutes 203B.121, Subd. 1 to establish a Ballot Board; and
WHEREAS, approval of the resolution does not qualify individuals to serve as an election
judge; and
WHEREAS, appointments will be made from the list to fill the needed positions after training
and required paperwork have been completed; and
WHEREAS, appointment of additional election judges within the 25 days before the election
may be made if the appointing authority determines that additional election judges will be required;
and
NOW, THEREFORE, IT BE RESOLVED, by the City Council of Maplewood, Minnesota, a
Ballot Board is hereby established that would consist of a sufficient number of election judges as
provided in sections 204B.19 to 204B.22 to perform the task; and
FURTHER, BE IT RESOLVED, that the City Clerk or designee assign Election Judges to
serve on the Ballot Board and in the 2022 State Primary Election to be held on Tuesday, August 9,
2022 from the following list.
Anderson, Theodore Drommerhausen, Laurén Grefe, David
Grote, Del Perez, Laurie Smith, Margaret
Kwapick, Jackie Mastro, Christina Bjornstad, Myron
Hulet, JeanetteJones, Gwendolyn Samac, Deborah
Vang, DavidKoegel, Pete Rodriguez, Vincent
Eads, JohnFritsche, DeanGoeppinger, Linda
Hayden, Dennis Hoffmann, Deb Landers, Patricia
Lewis, Neal Michaelson, Dorcas DeZelar, Phil
Urbanski, Holly Harder, Mary Schmidt, William
DeMoe, Jason Fuller, Mary KatherineMcCabe, Bonnie
McCann, John Nelson, StevenShindler, Tim
Steenberg, Judith O'Brien, D. William (Bill) Leonard, Claudette
Putz, Shelly Cleland, Ann Dey, Peter
Graf, AmySlind, Tyler Urbanski, Carolyn
Rozmarynowski, BobLabarre, Tom Dickerson, Charlene
Koskinen, Carol Rogers, PeterRossbach, Teresa
Schaefer, ThomasVerbeek, StevenWalker, Melissa
Dittli, AlbinNichols, Miranda Brandon, Richard
Funk, Barbara Lucas, Lydia Lynch, Virginia
Pinc, RobertaRenner, Mary AnnSchaefer, Maryann
Unklesbay, Jeanine Olson, Anita Brandon, Ginny
Catherine, Mary Hahn Ohs, Sandra Leech, Jeff
Martinson, Patricia Olson, Linda Potter, Nina
Selby, Patricia Yorkovich, CindyPutz, Steve
Krebsbach, John Graf, Ron Heininger, Jean
Huth, RaymondKipka, Judy Pasquarella, Cheryl
Virnala, RonaldBedor, David Skaar, Delaney
Council Packet Page Number 335 of 373
G4, Attachment 1
Hansford, Lisa Huth, Patricia Jacobson, Chris
Karalus, Sharon Nadeau, Jill Dahl Rygg, Crystal
Golaski, Diane Parent, DianBorscheid, Stephanie
Brockway, Tom Carlin, Mary Chris Nordin, Erika
Skaar, Susan Sprague, Florence Tschida, Micki
Walsh, AlisonBergk, Kris Fellman, Gail
Heille, LisaHodges, PamelaParnell, Susan
Wiens, Andrew Stafki, Tim Baas, Rob
Cook, KendallDanielson, MeganHarris, Mark
Jensen, Kathleen Norberg, Ann Parnell, John
Turner, GloriaWalker, Margaret Johannessen, Judith
Mahre, JeriJohnston, Howard Franzen, Nick
Hinnenkamp, Gary Stemper, James Jahn, David
Doherty, Michelle Karalus, Sharon Smith, Russell
Cincotta, Mary McCabe, David Evans, Joan
Rowley, Cynthia Barrett, William Prahl, Leslie
Porter, LeonKronschnobel, Robert Geiser, Rachel
Freimuth, KathrynDunshee, Gloria Dawson, Betty
Mattinson, Steven Chartrand, NathanielBaron, Jodi
Nelson, Karla Carson, Larry Lewis, Kenneth
Jacobson, ChristineFrans, Janine Gunard, Daniel
Nentwig, Caroline Lehrke, Dustin Spangenberg, Albert
Schreier, BrigidNordby, JamesSchluender, Cynthia
Babin, Paul Schreier, Margaret Zollinger, Paul
Campbell, Thomas Knutson, JasonHorn, Gary
Jader, AnitaHess, Harland Dunshee, Gloria
Nelson, Karla Lentsch, Louis Martinson, Steve
Xiong, Yang Westcott, TheresaVirnala, Ronald
Franey, Judith Battle, WilmaBrudzinski, Margaret
Minder, AlexHuneke, Daniel Larson, Steven
Kraemer, Dennis Wendt, MaryPearson, Gina
Lor, Linda Thole, Lynn Strandness, (Mary) Lennea
Baron, Jodi
Council Packet Page Number 336 of 373
G5
CITY COUNCIL STAFF REPORT
Meeting Date June 13, 2022
REPORT TO: Melinda Coleman, City Manager
REPORT FROM:
Brian Bierdeman, Public Safety Director
PRESENTER:Brian Bierdeman, Public Safety Director
AGENDA ITEM:
Purchase of OnePolice Canine(K9)and Applicable Training
Action Requested: MotionDiscussion Public Hearing
Form of Action: Resolution OrdinanceContract/Agreement Proclamation
Policy Issue:
The Maplewood Police Department has traditionally operated with two K9 teams within the
department but is currently only operating with one. K9 training is only held twice per year, and for
the department to add a second K9 team this year, the training will have to be conducted this fall.
The department made a strategic decision not to try and send an officer to training this spring to
allow additional time to increase staffing. The department has been able to increase staffing and is
now in a position to support the training for this fall.
Recommended Action:
Motion to approve the contract to purchase and train One Police K9 team through McDonough K-9.
Fiscal Impact:
Is There a Fiscal Impact? No Yes, the true or estimated cost is $15,500.00
Financing source(s): Adopted Budget Budget Modification New Revenue Source
Use of Reserves Other: N/A
Strategic Plan Relevance:
Community InclusivenessFinancial & Asset MgmtEnvironmental Stewardship
Integrated Communication Operational EffectivenessTargeted Redevelopment
City Council approval is required to sign the contract.
Background:
Police K9’s are a significant force multiplier for our department as they are utilized to conduct
building searches, track suspects, locate missing persons, and conduct apprehensions. In addition,
our K9 program has had a very positive relationship with the community. Our K9 teams routinely
conduct community outreach events to educate the community on how Police K9’s are utilized.
In August of 2021, the Maplewood Police Department retired K9 Kody due to the retirement of K9
Handler Officer Langner and since that time have been operating with only one K9 team within the
Council Packet Page Number 337 of 373
G5
department. The decision was made to hold off on immediately adding a second K9 team as the
department was transitioning into a new leadership team. In addition, staffing was not at a level that
supported an officer attending K9 Handler School.
The department has focused on recruiting officers over the last year, and at this time, the
department is in a position to confidently send an officer to this training without a significant impact
on the staffing of the Patrol Division.
With the Council’s approval, the new K9 team would attend training from August to November and
be fully integrated into the department by the end of November 2022.
Attachments:
1.K9 Contract McDonough K-9
2.K9 Invoice McDonough K-9
Council Packet Page Number 338 of 373
G5, Attachment 1
K-9 Contract
rk McDonough, known as “First Party,” agrees to enter this contract with
Ma
__The City of Maplewood_____________, known as “Second Party”
on __June 13____, 2022.
This agreement is based on the following provisions:
1.War
ranty on adult dogs: All adult dogs sold by Mark McDonough are of the
highest genetic quality, selected carefully for your satisfaction. All dogs offered
come from high quality blood lines. They are trained to meet National Police Dog
Standards. Mark McDonough guaranteesthe dog is free of genetic and
congenital problems and that the dog conforms tothe written description of such
dog. Video of each trained dog’s performance is kept for the records. Any other
warranties expressed or implied are null and void. If the dog does not conform to
above description, then it will be replaced with a dog of equal value, as soon as
one is available. All shipping to and from is the sole responsibility of the second
party.
2.Limitation of Guarantee: This guarantee applies to the original dog and is not
transferable. The dog must be in good condition, and not have suffered abuse,
mistreatment or improper training, not sanctioned by the first party. No
replacement will be given if the dog has been bred, neutered, spayed, or sold to
another party. Owner is responsibility for transportation costs to and from the dog
breeder. Guarantee is void if the dog has not been properly immunized. If the
dog needs to be replaced, a dog will be chosen by Mark McDonough of equal
quality and value as soon as one is available. In the event buyer either defaults in
the payment of the entire purchase price, or elects to cancel this agreement, all
money paid pursuant hereto may be retained by the seller and liquidated
damages and no further action shall be maintained by either party. Warranty is
replacement only, no money back. Warranty will last for one year from date or
purchase.
3.All dogs have been tested in the areas of apprehension work, scent work, ball
drive, search drive, tracking, environmental stability, and sociability. Such tests
are not intended to replace basic handler and dog training. The tests are
intended to select the best possible dogs for the handlers and your agency’s
needs. The dogs are guaranteed to be psychologically and physically suitable
for basic patrol dog and dual-purpose detector dog training. If the basic training
is not conducted by Mark McDonough, it must be in accordance with generally
accepted law enforcement canine training standards and guidelines. Failure to
do so may void the guarantee.
Council Packet Page Number 339 of 373
G5, Attachment 1
The dogs are guaranteed to be free from debilitating genetic defects in the hips,
elbows, and eyes for one year from the original date of possession. The dogs
must be trained, cared for, and maintained as directed by the dog’s
veterinarian(s) and training staff. Health problems or related issues must be
reported to Mark McDonough as soon as they are detected. Failure to make
such a report may result in voiding the warranty. All K-9’s are valued at $10,500
and no money will be returned, only replacement, when available. The remaining
funds are applied towards training. Mark McDonoughwill not be liable for any
medical related bills or exam fees. This warranty does not include health or
medical problems due to poor diet, negligence, injury, teeth, abuse,
maltreatment, normal illness, bloat, torsion, disease, ingestion of any controlled
substance(s) or other foreign substance, allergies, or failure to provide
appropriate preventative medical care
New customers are reminded that during basic training these new dogs must be
given an opportunity to learn with a minimum of compulsion. The canine team
has the responsibility to train and/or maintain the dog's skills in accordance with
generally accepted principles and guidelines given to the handler upon
purchasing the dog from Mark McDonough. Mark McDonough and his training
staff will fully work with all of our customers possible to resolve any issues,
problems, or complaints not specifically addressed here. Our goal is complete
satisfaction of every customer. If the trainer determines that the handler is un-
motivated, physically unable, or will not be able to meet standards, contact will be
made with the agency to advise them of the issue and suggest a replacement
handler, so that the standards can be met.
Furthermore, the First Party agrees:
To provide patrol and narcotic detection training and that the dog will be able to
meet the USPCA National Standards for Police K9’s. Training is also available in
other National Organization standards, ex: N.C.P.A., or NAPWDA.
Andthe Second Party agrees:
To purchase the K9 and training at $_15,500.00___. The K9 must be purchased
by the second party before the K9 can be shipped.
Signed:
Marylee Abrams, Mayor______ __________________________
{Mayor Signature}
Melinda Coleman, City Manager_ __________________________
{City Manager Signature}
Council Packet Page Number 340 of 373
G5, Attachment 2
INVOICE
INVOICE #22-018
Mark McDonough
DATE: JUNE 8, 2022
551 VanBuren Street
Anoka, MN 55303
Maplewood Police Department
TO
SHIPPING PAYMENT
SALESPERSONJOBSHIPPING TERMSDELIVERY DATEDUE DATE
METHODTERMS
QTYITEM #DESCRIPTIONUNIT PRICEDISCOUNTLINE TOTAL
Imported dual purpose dog with patrol and
$15,500.00$15,500.00
narcotic training
TOTAL DISCOUNT
$15,500.00
SUBTOTAL
SALES TAX
$15,500.00
TOTAL
Make all checks payable to McDonough K-9
THANK YOU FOR YOUR BUSINESS!
Council Packet Page Number 341 of 373
THIS PAGE IS INTENTIONALLY LEFT BLANK
Council Packet Page Number 342 of 373
J1
CITY COUNCILSTAFF REPORT
Meeting Date June 13, 2022
REPORT TO:
Melinda Coleman, City Manager
REPORT FROM: Elizabeth Hammond, Planner
PRESENTER:
Jeff Thomson, Community Development Director
AGENDA ITEM: Home Occupation LicenseResolution, Living Long Hair, 1973 Barclay
Street
Action Requested: MotionDiscussion Public Hearing
Form of Action: Resolution OrdinanceContract/Agreement Proclamation
Policy Issue:
Kristi Long of Living Long Hair is requesting approval to operate a hair salon within the residential
home located on the property at 1973 Barclay Street. To move forward with the project, the
applicant needs the approval of a home occupation license.
Recommended Action:
Motion to approve a home occupation license resolution for Living Long Hair studio located at 1973
Barclay Street, subject to certain conditions of approval.
Fiscal Impact:
Is There a Fiscal Impact? No Yes, the true or estimated cost is $0.00
Financing source(s): Adopted Budget Budget Modification New Revenue Source
Use of Reserves Other: n/a
Strategic Plan Relevance:
Community InclusivenessFinancial & Asset MgmtEnvironmental Stewardship
Integrated Communication Operational EffectivenessTargeted Redevelopment
The City deemed the application complete on April 28, 2022. The initial 60-day review deadline is
June 27, 2022. As stated in Minnesota State Statute 15.99, the City can take an additional 60 days
if necessary to complete the review of the application.
Background:
Kristi Long (property owner/applicant) has requested approval of a home occupation license to
allow for the operation of a one-chair hair salon on the subject property. The applicant proposes to
turn an existing space located above the attached garage and part of the second floor of the home
into a salon. To avoid having clients walking through the house to get to the space, the applicant
Council Packet Page Number 343 of 373
J1
will install stairs from the outside up to the salon space. Overall, there would be minimal traffic and
neighborhood impact, as the owner would have one client visiting the property at any time.
Home Occupation License
Section 14-56 outlines the licensing requirement for home occupations on residential property if any
of the following circumstances would occur on the property more than 30 days each year:
1. Employment of a nonresident in the home occupation.
2. Customers or customers' vehicles on the premises.
3. Manufacture, assembly or processing of products or materials on the premises.
4. More than one vehicle associated with the home occupation which is classified as a
light commercial vehicle.
5. A vehicle used in the home occupation and parked on the premises, which exceeds a
three-quarter-ton payload capacity.
6. If the home occupation produces any waste that should be treated or regulated.
Commission and City Council Review
Home Occupation License
The Planning Commission reviewed the home occupation license on May 17, 2022. The
commission held a public hearing and unanimously recommended approval.
The City Council will review the project and make the final determination on the home occupation
license on June 13, 2022.
Department Comments
Fire Department, Jerry Novak:
A fire extinguisher, smoke detector, and CO alarm must be installed in the room. Extension cords
cannot be used.
Citizen Comments
Staff surveyed the surrounding properties. A public hearing notice and project details were sent to
the properties within 500 feet of the subject property. One public comment was received regarding
the notice below:
1. We received the public hearing notice for this residence and wanted to let you know that we
don't have any issues with their request. What they are proposing for their home-based hair
salon doesn't seem unreasonable and the amount of traffic it would generate doesn't seem
like it would be any different than if someone had a few people over for company. They have
been good neighbors and we haven't had any issues with them since they have been in the
home. If you have any questions or need any additional info, please let me know. (Jason
Chiarella, 1984 Manton St.)
Reference Information
Site Description:
Site Size: 0.25 acres
Council Packet Page Number 344 of 373
J1
Surrounding Land Uses
North: Single Dwellings
East: Single Dwellings
South: Single Dwellings
West: Single Dwellings
Planning
Existing Land Use: Low-Density Residential
Existing Zoning: R1, Single Dwelling
Attachments:
1. Home Occupation License Resolution
2. Overview Map
3. Land Use Map
4. Zoning Map
5. Applicant's Narrative
6. Photo
7. Interior Layout
8. Planning Commission Minutes, Dated, May 17, 2022
Council Packet Page Number 345 of 373
J1, Attachment 1
HOME OCCUPATION LICENSE RESOLUTION
BE IT RESOLVED by the City Council of the City of Maplewood, Minnesota, as follows:
Section 1. Background.
1.01 Kristi Long is proposing a home-based hair salon business.
1.02 The property is located at 1973 Barclay Street and is legally described as:
Lots 29 and 30, Block 26, GLADSTONE PLAT 2, Ramsey County, Minnesota, and
adjacent East 1/2 of vacated alley
Property Identification Number 152922240076
Section 2. Standards.
2.01 Section 14-56 outlines the licensing requirements for home occupations on
residential property.
Section 3. Findings.
3.01 The proposal meets the specific home occupation license standards.
Section 4. City Review Process
4.01 The City conducted the following review when considering this home occupation
license request.
1. On May 17, 2022, the Planning Commission held a public hearing. City staff
published a hearing notice in the Pioneer Press and sent notices to the
surrounding property owners. The Planning Commission gave everyone a
chance to speak and present written statements at the hearing. The Planning
Commission recommended that the City Council approve this resolution.
2. On June 13, 2022, the City Council discussed this resolution. They considered
reports and recommendations from the Planning Commission and city staff.
Section 5. City Council Action.
5.01 The City Council hereby _________ the resolution. Approval is based on the findings
outlined in Section 2 of this resolution. Approval is subject to the applicant doing the
following:
1. The applicant must apply to the City Clerk for a business license. This license
must be renewed with the City Clerk on an annual basis.
2. The applicant shall provide a copy of their state license (Minnesota State Board
of Cosmetology).
Council Packet Page Number 346 of 373
J1, Attachment 1
3. Parking shall be provided on the property, in the property owner's driveway.
Public streets cannot be used for customer parking.
__________ by the City Council of the City of Maplewood, Minnesota, on June 13, 2022.
Council Packet Page Number 347 of 373
J1, Attachment 2
Overview Map - 1973 Barclay Street
May 10, 2022
City of Maplewood
1997
1998
1996
1984
1985
1984
1973
1490
1972
1970
1965
1974
1963
1956
1964
1961
1950
1948
1947
1948
1940
1939
1936
1938
Legend
!
I
1929
0120
1928
Feet
1467
1928
Source: City of Maplewood, Ramsey County
1467
Council Packet Page Number 348 of 373
J1, Attachment 3
Council Packet Page Number 349 of 373
J1, Attachment 4
Council Packet Page Number 350 of 373
J1, Attachment 5
Council Packet Page Number 351 of 373
J1, Attachment 5
Council Packet Page Number 352 of 373
J1, Attachment 6
Council Packet Page Number 353 of 373
J1, Attachment 7
Council Packet Page Number 354 of 373
J1, Attachment 8
MINUTES
MAPLEWOOD PLANNING COMMISSION
7:00 P.M. Tuesday, May 17, 2022
City Hall, Council Chambers
1830 County Road B East
E.PUBLIC HEARING
1.Home Occupation License, Living Long Hair, 1973 Barclay Street
Michael Martin, Assistant Community Development Director, gave the report on the Home
Occupation License for Living Long Hair, 1973 Barclay Street and answered questions of the
Commission.
Chairperson Arbuckle opened the public hearing.
Kristi Long, the property owner/applicant for Living Long Hair, 1973 Barclay Street addressed and
answered questions of the commission.
Maplewood Resident, FrancesJuker, 1965 Barclay Street, spoke as a neighbor to the applicant.
Ms. Juker requested to have the hours of operation 5:30 – 8:30 p.m., no weekends and by
appointment only stated in the home occupation license documentation.
The applicant address those concerns and didn’t think there were would be any issues. The
commission did not think the stipulations needed to be included in the license. If there are issues
in the future the city clerk can withhold the renewal of the home occupation license.
Chairperson Arbuckle closed the public hearing.
Commissioner Eads moved to approve the home occupation license for Living Long Hair Studio
located at 1973 Barclay Street, subject to certain conditions of approval listed in the staff report.
Seconded by CommissionerDesai. Ayes – All
The motion passed.
This item will go to the city council onJune 13, 2022.
Council Packet Page Number 355 of 373
J2
CITY COUNCILSTAFF REPORT
Meeting Date June 13, 2022
REPORT TO:
Melinda Coleman, City Manager
REPORT FROM: Michael Martin, AICP, Assistant Community Development Director
PRESENTER:
Jeff Thomson,Community Development Director
Conditional Use Permit Amendment and Setback Variance Resolution, MG
AGENDA ITEM:
McGrath Inc., 1387 Cope Avenue East
Action Requested: MotionDiscussion Public Hearing
Form of Action: Resolution OrdinanceContract/Agreement Proclamation
Policy Issue:
MG McGrath is requesting a revision to its conditional use permit to allow exterior storage and a
setback variance to construct 16 additional parking spaces on the Cope Avenue side of the lot
located at 1387 Cope Avenue East.
Recommended Action:
Motion to approve a resolution for a conditional use permit amendment and a setback variance
permitting exterior storage and a parking lot expansion for MG McGrath Inc.’s property located at
1387 Cope Avenue East.
Fiscal Impact:
Is There a Fiscal Impact? No Yes, the true or estimated cost is $0
Financing source(s): Adopted Budget Budget Modification New Revenue Source
Use of Reserves Other: N/A
Strategic Plan Relevance:
Community InclusivenessFinancial & Asset MgmtEnvironmental Stewardship
Integrated Communication Operational EffectivenessTargeted Redevelopment
The city deemed the applicant’s application complete on April 28, 2022. The initial 60-day review
deadline for a decision is June 27, 2022. As stated in Minnesota State Statute 15.99, the city is
allowed to take an additional 60 days if necessary to complete the review.
Background:
MG McGrath Inc. is requesting a revision to its conditional use permit (CUP) to allow exterior
storage. In addition to the conditional use permit request, the applicant is requesting a setback
variance to construct 16 additional parking spaces and a fence on the Cope Avenue side of the lot.
Parking lots are required to be setback 15 feet from right-of-way; the applicant is requesting that the
parking lot be within two feet of the right-of-way line.
Council Packet Page Number 356 of 373
J2
Conditional Use Permit Amendment
When the original CUP was approved for this site in 1996, one of the conditions of approval stated
“there shall be no outdoor storage of any materials or equipment without approval of a revised
conditional use permit by the City Council.” The site currently has a large amount of exterior storage
and the applicant needs to amend its CUP in order to continue this practice.
Staff believes if the city approves an amendment to the CUP to allow exterior storage on this site
there needs to be parameters established to govern how storage occurs. The applicant’s narrative
that was submitted with this request states they intend to store “materials or equipment in an orderly
and secured fashion, so as not to be visible from Hwy 36.”
In addition, staff is recommending the applicant be required to submit a site plan for staff approval
showing the location of exterior storage areas. The site plan shall ensure that no exterior storage
can be viewed from Highway 36 and is setback at least 40 feet to the north from the south building
line. The site plan shall also show the location of an enclosure, as all trash receptacles kept outside
are required to be enclosed in a structure.
Setback Variance
The applicant is proposing to add 16 parking spaces along its south property line. City code
requires parking lots to be setback at least 15 feet from a front property line. The proposed parking
lot expansion would be setback two feet – thus requiring a 13 foot variance. To construct the
parking lot expansion, seven trees would have to be removed. The applicant will be required to
meet the city’s tree replacement requirements.
Larkin Dance Studio, the property to the east, has five parking spaces with a similar setback to what
is being proposed by the applicant. The CUP that was originally approved for this site in 1996 did
identify parking as a concern and stated the city council could require more parking if needed. The
project in 1996 was approved with 30 fewer parking spaces than what city code would have
required. The city has not identified parking as a concern currently, rather the applicant has.
Staff does believe the applicant faces practical difficulties in expanding parking on site given the
configuration of the site. Staff is recommending the applicant provide additional screening between
the expanded parking lot and Cope Avenue to shield headlight glare from the homes to the south.
Department Comments
Engineering
Please see Tyler Strong’s engineering report, dated April 27, 2022, attached to this report.
Commission Review
May 17, 2022: The planning commission held a public hearing – no speakers – and recommended
approval of the project on a 5-1 vote.
Citizen Comments
Staff surveyed the 53 surrounding property owners within 500 feet of the proposed site for their
opinion about this proposal. Staff did not receive any comments.
Council Packet Page Number 357 of 373
J2
Reference Information
Site Description
Campus Size: 2.5 acres
Existing Land Use: Warehouse
Surrounding Land Uses
North: Highway 36
East: Larkin Dance Studio
South: Single family homes and Cope Avenue
West: Bruce Vento Trail and additional MG McGrath Facility
Planning
Existing Land Use: Mixed-Use - Community
Existing Zoning: Light Manufacturing
Previous Actions
June 24, 1996: The city council approved the CUP, a parking reduction waiver and the design plans
for the building at 1387 Cope Avenue East.
Attachments:
1.Conditional Use Permit Amendment and Setback Variance Resolution
2.Overview Map
3.2040 Future Land Use Map
4.Zoning Map
5.Applicant’s Narratives
6.Site Plan
7.Engineering Report, dated April 27, 2022
8.Draft Planning Commission Minutes, May 17, 2022
9.Applicant’s Plans (separate attachment)
Council Packet Page Number 358 of 373
J2, Attachment 1
CONDITIONAL USE PERMIT AMENDMENT AND SETBACK VARIANCE RESOLUTION
BE IT RESOLVED by the City Council of the City of Maplewood, Minnesota, as follows:
Section 1. Background.
1.01 Tim Sauro, of MG McGrath, has requested approval of a conditional use permit
amendment to allow exterior storage.
1.02 The applicant has also requested approval of a setback variance of 13 feet to
expand its parking lot.
1.03 The property is located at 1387 Cope Avenue East and is legally described as:
The north 1/2 of the southwest 1/4 of section 10. Township 29. Range 22. Except the
east 39 acres. Except that part lying west of the easterly right of way line of the
northern pacific railroad. And except that part lying north of the southerly right of way
line of highway no. 36 as now located:
Excepting therefrom. The following described parcel:
Commencing at the center of said section 10. Thence southerly along the east line of
the southwest 1/4 a distance of b4b.3 feet to the intersection of the southerly right-of-
way line of trunk highway no. 36. Thence westerly along the said southerly right-of-
way line a distance of 1196.20 feet. Thence deflecting to the left 90 degrees and
along the said right-of-way line a distance of 25 feet, thence deflecting to the right 90
degrees and along said right-of-way line a distance of 93.46 feet to an iron, said
point being the intersection of west line of the east 39 acres and the said trunk
highway no. 36 southerly right-of-way line. Thence westerly along said right-of-way
line a distance of 233.30 feet. Thence southerly and parallel with the west line of the
east 39 acres a distance of 250.00 feet to the point of beginning. Thence continuing
along the same line a distance of 169.15 feet to a point on the south line of the said
north 1/2 of the southwest 1/4 of section 10. Thence easterly along the said south
line a distance of 233.30 feet to a point on the west line of the said east 39 acres,
thence northerly along said west line a distance of 188.86 feet. Thence westerly
parallel with the said southerly right-of-way line a distance of 233.30 feet to the point
of beginning.
And
Excepting therefrom the following described parcel:
Commencing at the center of said section 10. Thence southerly along the east line of
the southwest 1/4 a distance of b48.3 feet to the intersection of the southerly right-of-
way line of trunk highway no. 36, thence westerly along the said southerly right-of-
way line a distance of 1196.20 feet. Thence deflecting to the left 90 degrees and
along said right-of-way line a distance of 25 feet. Thence deflecting to the right 90
degrees and along said right-of-way line a distance of 93.46 feet to an iron. Said
point being the intersection of west line of the east 39 acres and the said trunk
highway no. 36 southerly right-of-way line and the point of beginning. Thence
westerly along said right-of-way line a distance of 233.30 feet. Thence southerly and
Council Packet Page Number 359 of 373
J2, Attachment 1
parallel with the west line of the east 39 acres a distance of 250. 00 feet. Thence
easterly and parallel with the southerly right-of-way line a distance of 233. 30 feet to
a point on the west line of the east 39 acres. Thence northerly along said west line a
distance of 250 feet to the point of beginning.
Section 2. Standards.
2.01 City Ordinance Section 44-512(4) requires a Conditional Use Permit for the exterior
storage of goods or materials.
2.02 General Conditional Use Permit Standards. City Ordinance Section 44-1097(a)
states that the City Council must base approval of a Conditional Use Permit on the
following nine standards for approval.
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 not exceed the design standards of any affected street.
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.
2.03 Variance Standard. City Ordnance Section 44-13 refers to state statute which states
a variance may be granted from the requirements of the zoning ordinance when: (1)
the variance is in harmony with the general purposes and intent of this ordinance; (2)
when the variance is consistent with the comprehensive plan; and (3) when the
applicant establishes that there are practical difficulties in complying with the
ordinance. Practical difficulties mean: (1) The proposed use is reasonable; (2) the
need for a variance is caused by circumstances unique to the property, not created
by the property owner, and not solely based on economic conditions.
Council Packet Page Number 360 of 373
J2, Attachment 1
Section 3. Findings.
3.01 The proposal meets the specific conditional use permit standards.
3.02 The proposal meets the specific variance standards.
Section 4. City Review Process
4.01 The City conducted the following review when considering this conditional use permit
amendment and setback variance requests.
1. On May 17, 2022, the planning commission held a public hearing. The city staff
published a hearing notice in the Pioneer Press 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 this resolution.
2. On June 13, 2022 the city council discussed this resolution. They considered
reports and recommendations from the planning commission and city staff.
Section 5. City Council
5.01 The city council hereby _______ the resolution. Approval is based on the findings
outlined in section 3 of this resolution. Approval is subject to the following conditions:
(additions are underlined and deletions are crossed out):
1. All construction shall follow the site plan approved by the City. Prior to the
construction of an expanded parking lot, the applicant must submit and receive
approval of a 15-Day Minor Construction Project application.
2. The City Council may require additional parking in the future if the council
determines that there is a need for additional parking on the site. This approval
permits the addition of 16 additional parking spaces to be added to the south of
the building.
3. The proposed construction must be substantially started within one year of
Council approval or the permit shall become null and void. The Council may
extend this deadline for one year.
4. The City Council shall review this permit in one year. and at the Council’s review
it may require additional noise abatement.
5. There shall be no outdoor storage of any materials or equipment without
approval of a revised conditional use permit by the City Council.
5. The applicant must submit a site plan for staff approval that includes the following
elements:
a. Locations of all exterior storage areas. Exterior storage is required to be
setback at least 40 feet to the north from the south building line and out of
view from Highway 36.
Council Packet Page Number 361 of 373
J2, Attachment 1
b. Location of all trash enclosures. All trash receptacles stored outside are
required to be kept inside an enclosure.
6. The expanded parking lot must be setback at least two feet from the front
property line along Cope Avenue East.
7. All requirements of the engineering report, dated April 27, 2022, must be met.
8. The applicant must submit a screening plan for staff approval that includes
landscaping between the expanded parking lot and Cope Avenue East.
9. Prior to any permits being issued for the parking lot expansion project, the
applicant must meet all requirements of the city’s tree preservation ordinance.
__________ by the City Council of the City of Maplewood, Minnesota, on June 13, 2022.
Council Packet Page Number 362 of 373
J2, Attachment 2
1387 Cope Avenue East
, 2022
City of Maplewood
1439
2315
1400
2305
1357
1387
1400
2297
1431
1346
1356
1444
1326
1340
1332
1378
1384
1392
13581404
1410
1420
1428
1362
1423
2261
2246
2249
2253
14191421
2251
2250
2251
2240
2245
2246
2234
2241
2241
2240
1428
1420
2228
2235
2236
2222
1437
Legend
1395
22312227
!
I
1423
1429
2230
2216
2225
2210
0240
2207
Feet
2221
2212
1430
1440
Source: City of Maplewood, Ramsey County
22201394
1396
Council Packet Page Number 363 of 373
J2, Attachment 3
1387 Cope Avenue East
April 21, 2022
City of Maplewood
1400
2370
2354
1439
1453
1445
2315
1400
2305
1357
1387
1444
1400
2297
1452
1315
1443
1459
1431
1326
1340
1346
1358
1444
1458
1384
1392
1404
1318
1410
1362
1332
1308
13561378
1420
1428
1452
2261
2246
2249
1423
2253
2252
2251
2243
1437
2250
14191421
1429
2251
2240
2252
2245
2246
2246
2237
2234
2241
2240
1430
2241
2240
1420
1446
2231
Legend
1442
2228
1428
2235
2232
!
I
22252236
2222
Future Land Use - 2040
2226
1395
2231222714371443
2219
22301459
14231429
2216
Low Density Residential
2220
2213
2225
2210
2207
2221
Mixed-Use - Community
14301446
1396
2220
1394
22152212
1454
1440
1343
Public/
2216
2201
2200
1437
1443
2211
1459
2210
21911423
1429
2205
2187
0325
2188
2182
Feet
2181
1344
Source: City of Maplewood, Ramsey County
Council Packet Page Number 364 of 373
J2, Attachment 4
1387 Cope Avenue East
April 21, 2022
City of Maplewood
1400
2370
2354
1439
1453
1445
2315
1400
2305
1357
1387
1444
1400
2297
1452
1315
1443
1459
1431
1326
1340
1346
1358
1444
1458
1384
1392
1404
1318
1410
1362
1332
1308
13561378
1420
1428
1452
2261
2246
2249
1423
2253
2252
2251
2243
1437
2250
14191421
1429
2251
2240
2252
2245
2246
2246
Legend
2237
2234
!
I
2241
2240
1430
2241
2240
1420
1446
2231
Zoning
1442
2228
1428
2235
2232
22252236
Single Dwelling (r1)
2222
2226
1395
2231222714371443
2219
22301459
14231429
2216
Double Dwelling (r2)
2220
2213
2225
2210
2207
2221
Planned Unit Development (pud)
14301446
1396
2220
1394
22152212
1454
1440
1343
Light Manufacturing (m1)
2204
2216
2201
2197
2200
1437
1443
2211
1459
2210
21911423
1429
2205
2187
0325
2188
2182
Feet
2181
1344
Source: City of Maplewood, Ramsey County
Council Packet Page Number 365 of 373
J2, Attachment 5
Council Packet Page Number 366 of 373
J2, Attachment 5
April 15, 2022
City of Maplewood Planning Commission and City Council
1902 County Road B East
Maplewood, MN 55109
To Whom It May Concern:
Additional language in response to Proposed Use of Property on MG McGrath’s Inc.
Conditional Use Application:
1.Allowance for use of outdoor storage of materials or equipment in an orderly and
secured fashion, so as not to be visible from Hwy 36.
2.Add additional parking spaces at south end of property, therefore reducing need for the
previous Parking Reduction Authorization.
Thank you for your consideration.
Sincerely,
Tim Sauro
M. G. McGrath, Inc.
1387 East Cope Avenue, Maplewood, MN 55109
p: 651.704.0300 | f: 651.704.9989 | www.mgmcgrath.com
Council Packet Page Number 367 of 373
J2, Attachment 5
Up;DjuzpgNbqmfxppeQmboojohDpnnjttjpoboeDjuzDpvodjm/NHNdHsbuixpvmemjlf
upbee27qbsljohtubmmtbuuifgspoupgpvscvjmejoh/Xfxpvmemjlfupepuijt
jodpokvodujpoxjuiuiftusffuxpslpoDpqfBwfuibujtcfjohepofuijttvnnfs/
Xfbsfbmtpmppljohjoupbeejohbgfodfupuifgspoupguifqspqfsuzupqspufdu
uiftjefxbmlusbggjdgspnuifqbslfedbst/Xfvoefstuboeuibuxfxjmmoffeup
sfmpdbufpssfqmbdfuifusfftjouifgspouuibuxjmmcfsfnpwfe/NdHsbuixjmm
xpslxjuiuifdjuzupdpnfvqxjuibqmbogpsuifofxusffmpdbujpot/Xfbsf
btljohgpsb{pojohdpefwbsjbodfupjotubmmuifdvscbtdmptfupuifqspqfsuz
mjofbtqpttjcmf/Dvssfoumzesbxobu3(.1#/Uijtxjmmmppltjnjmbsupuif
qspqfsuzupuifFbtuxjuiqbsljohbupscfzpoeuifqspqfsuzmjof/NHNdHsbuijt
mppljohgpsxbseupxpsljohxjuiuifdjuzupdpnfvqxjuibobhsffbcmftpmvujpoup
bmmpxvtupbeeuijtqbsljoh/Tjodfsfmz;UjnTbvsp
Council Packet Page Number 368 of 373
J2, Attachment 6
Council Packet Page Number 369 of 373
J2, Attachment 6
Council Packet Page Number 370 of 373
J2, Attachment 7
Engineering Plan Review
Project: 1387 Cope Avenue Parking Lot Expansion
Project No: 22-15
Comments by: Tyler Strong – Civil Engineer I
Date: 4/27/2022
Plan set: Civil Plans dated: No date provided, see 21-28 folder for reviewed
drawings
Reports: None
The applicant is proposing to add additional parking at 1387 Cope Avenue. The applicant is
requesting a review of the current design.
As the amount of disturbance on this site is less than 0.5 acre and the project will create less
than 5,000 square feet of new impervious surface, the applicant is not required to meet the
City’s stormwater quality requirements.
This review does not constitute a final review of the plans, as the applicant will need to submit
construction documents for final review. The following are engineering review comments on the
provided design and act as conditions prior to issuing permits.
Cope Avenue Improvements, City Project 21-06, will be taking place during the summer/fall of
2022. The City Project Manager will work with MG McGrath on implementing the parking lot
design to fit the new street project layout.
Drainage and Stormwater Management
1) Indicate whether any storm sewer pipe/structures are proposed with the design of the
new parking area.
Grading and Erosion Control
2) Provide grading/erosion control plan sheets for the new parking area.
a. Maximum earth grade 3:1 (H:V, 4:1 encouraged for ease of mowing)
b. Minimum earth grade 2.0%
c. Minimum bituminous pavement grade 1.0%
d. Minimum concrete curbing grade 0.5% (1.0% + encouraged)
3) Inlet protection devices shall be installed on all existing and proposed onsite storm
sewer until all exposed soils onsite are stabilized.
Council Packet Page Number 371 of 373
J2, Attachment 7
4) Adjacent streets and parking areas shall be swept as needed to keep the pavement
clear of sediment and construction debris.
5) All pedestrian facilities shall be ADA compliant.
6) A copy of the project SWPPP and NDPES Permit shall be submitted prior to the
issuance of a grading permit.
7) The total grading volume (cut/fill) shall be noted on the plans.
Sanitary Sewer and Water Service
Other
8) The applicant shall satisfy the requirements of all other permitting agencies. Please
provide copies of other required permits and approvals.
9) All construction work shall take place during city approved working hours 7AM – 7PM.
Public Works Permits
The following permits are required by the Public Works Department for this project. The
applicant should verify the need for other City permits with the Building Department.
10) Grading and erosion control permit
11) Storm Sewer Permit (if proposing additional storm sewer pipe/structures with parking lot)
12) Parking Lot/Paving Permit
- END COMMENTS -
Council Packet Page Number 372 of 373
J2, Attachment 8
DRAFT MINUTES
MAPLEWOOD PLANNING COMMISSION
7:00 P.M. Tuesday, May 17, 2022
City Hall, Council Chambers
1830 County Road B East
E. PUBLIC HEARING
2. Conditional Use Permit Amendment and Setback Variance Resolution MG
McGrath Inc., 1387 Cope Ave East
Michael Martin, Assistant Community Development Director, gave the report on the
Conditional Use Permit Amendment and Setback Variance Resolution for MG McGrath Inc.,
1387 Cope Ave East and answered questions of the commission.
Chairperson Arbuckle opened the public hearing.
Applicant, Tim Sauro of MG McGrath Inc., 1387 Cope Ave East, addressed and answered
questions of the commission.
Chairperson Arbuckle closed the public hearing.
Commissioner Desai moved to approve a resolution for a conditional use permit amendment
and setback variance permitting exterior storage and a parking lot expansion for MG
McGrath Inc.’s property located at 1387 Cope Ave East.
Seconded by Commissioner Ige. Ayes – Arbuckle, Dahm,
Desai, Ige, Yang
Nay - Eads
The motion passed.
Commissioner Eads stated he was uncomfortable with the amount of exterior storage here.
He felt the parking lot extension seemed to be pretty minor input for the employees
satisfaction verses what they have worked out with the other business during the day. He
disapproves the need for more asphalt and tree removal and other environmental concerns.
This item will go to the city council on June 13, 2022.
Council Packet Page Number 373 of 373