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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 !ǒķźƷƚƩ͸ƭ 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