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Home My WebLink About2025-07-14 City Council Meeting Packet AGENDA MAPLEWOOD CITY COUNCIL 7:00 P.M. Monday, July 14, 2025 City Hall, Council Chambers Meeting No. 13-25 A. CALL TO ORDER B. PLEDGE OF ALLEGIANCE C. ROLL CALL D. APPROVAL OF AGENDA E. APPROVAL OF MINUTES 1. June 23, 2025 City Council Workshop Meeting Minutes 2. June 23, 2025 City Council Meeting Minutes F. APPOINTMENTS AND PRESENTATIONS 1. Administrative Presentations a. Council Calendar Update 2. Council Presentations 3. Swearing-In Ceremony for 4 Police Officers Rachel Franco Vincent, Clare Marie Patros, Robert Norve, Jacob Boor 4. 2024 Annual Comprehensive Financial Report 5. St. Paul Regional Water Services Presentation 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. Internet Crimes Against Children (ICAC) Task Force Joint Powers Agreement 3. 2025-2027 School Resource Officer Agreement with Independent School District 622 4. Harvest Park Playground Replacement 5. Call for Special City Council Meeting on July 23, 2025 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 1. Private Tree Relief Program Update J. NEW BUSINESS 1. Resolution Ordering the Abatement of Hazardous Building and Public Nuisance Conditions, 1851 North Saint Paul Road 2. Resolution Approving Special Legislation Related to Maplewood Tax Increment Financing District Special Rules 3. Flock Safety Service Agreement for the Maplewood Police Department 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 5:30P.M. Monday, June 23, 2025 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 at5:30 p.m.by Mayor Abrams. B.ROLL CALL Marylee Abrams, MayorPresent Rebecca Cave, CouncilmemberPresent Kathleen Juenemann, CouncilmemberPresent Chonburi Lee, Councilmember Present Nikki Villavicencio, CouncilmemberPresent C.APPROVAL OF AGENDA CouncilmemberLeemoved toapprove the agenda assubmitted. Seconded by CouncilmemberCave Ayes – All The motion passed. D.UNFINISHED BUSINESS None E.NEW BUSINESS 1. Intent to Close Meeting (Minnesota Statute Section 13D.05, subd. 3(d)) for a City Council Security Briefing City Manager Sable introduced the agenda item. CouncilmemberJuenemannmoved to close the regular meeting and go into closed session to discuss security in the City Council chambers and elsewhere, including related facilities, systems, and procedures, pursuant to Minnesota Statutes, section 13D.05, subd. 3(d). Seconded by Councilmember Villavicencio Ayes – All The motion passed. Mayor Abrams closed the meeting at 5:34p.m. Present at the closed session: Mayor Abrams, Councilmember Cave, Councilmember Juenemann, Councilmember Lee, Councilmember Villavicencio, City Manager Sable, Assistant City Manager/HR Director Darrow, Public Safety Director Bierdeman, Community June 23, 2025 Council Manager Workshop Minutes 1 Council Packet Page Number 1 of 452 E1 Development Director Parr, Public Works Director Love, Communications Manager Sherran, IT Director Fowlds,Finance Director Rueb, and City Clerk Sindt. Mayor Abrams called the meeting back to order at 6:06p.m. 2.Presentation by Ramsey County Manager Ling Becker and Ramsey County Commissioner Kelly Miller Ramsey County Commissioner Kelly Miller and Ramsey County Manager Ling Becker gave the presentation. No action required. 3.Habitat for Humanity Housing Discussion Community Development Director Parr introduced the agenda item. Emily Kirkevold, Government Affairs Manager; Jessica Coyle; and Sam Dyer, all with Habitat for Humanity, gave the presentationand answered questions of the council. No action required. F.ADJOURNMENT Mayor Abramsadjourned the meetingat7:00p.m. June 23, 2025 Council Manager Workshop Minutes 2 Council Packet Page Number 2 of 452 E2 MINUTES MAPLEWOOD CITY COUNCIL 7:00 P.M. Monday, June 23, 2025 City Hall, Council Chambers Meeting No. 12-25 A.CALL TO ORDER A meeting of the City Council was held in the City Hall Council Chambersand was called to order at7:29p.m.byMayor Abrams. Mayor Abrams asked for a moment of silence for Representative Melissa Hortman and husband Mark Hortman who were recently assassinated. Mayor Abrams also sent prayers and good will to Senator John Hoffman and wife Yvette for a speedy recovery. B.PLEDGE OF ALLEGIANCE C.ROLL CALL Marylee Abrams, MayorPresent Rebecca Cave, CouncilmemberPresent Kathleen Juenemann, CouncilmemberPresent Chonburi Lee, CouncilmemberPresent Nikki Villavicencio, CouncilmemberPresent D.APPROVAL OF AGENDA Agenda item I2 was removed. The following items were added to council presentations: National Night Out CouncilmemberCavemoved to approve theagenda as amended. Seconded by CouncilmemberJuenemann Ayes – All The motion passed. E.APPROVAL OF MINUTES 1.June 9, 2025 City CouncilMeeting Minutes CouncilmemberLeemoved to approve the June 9, 2025 City Council MeetingMinutes assubmitted. Seconded by CouncilmemberJuenemann Ayes – All The motion passed. June 23, 2025 City Council Meeting Minutes 1 Council Packet Page Number 3 of 452 E2 F.APPOINTMENTS AND PRESENTATIONS 1.Administrative Presentations a.Council Calendar Update City ManagerSablegave an update to the council calendar and reviewed other topics of concern or interest requested by councilmembers. 2.Council Presentations National Night Out Councilmember Juenemann reminded residents to register for National Night Outwhich will be on Tuesday, August 5. 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. CouncilmemberCavemoved toapprove agenda items G1-G4. Seconded by CouncilmemberJuenemann Ayes – All The motion passed. 1.Approval of Claims CouncilmemberCavemoved to approve the approval of claims. ACCOUNTS PAYABLE: $ 93,428.12 Checks # 123230 thru # 123252 dated 6/10/25 $ 35,629.01 Checks # 123253 thru # 123291 dated 6/17/25 $ 479,974.70 Disbursements via debits to checking account dated 6/02/25 thru 6/15/25 $ 609,031.83 Total Accounts Payable PAYROLL $ 788,864.100 Payroll Checks and Direct Deposits dated 06/06/25 $ 788,864.10 Total Payroll June 23, 2025 City Council Meeting Minutes 2 Council Packet Page Number 4 of 452 E2 $ 1,397,895.93 GRAND TOTAL Seconded by Councilmember JuenemannAyes – All The motion passed. 2.Reciprocal Fire Service Agreement - Capital City Region CouncilmemberCavemoved to approve theReciprocal Fire Service Agreement - Capital City Region. Seconded by Councilmember JuenemannAyes – All The motion passed. 3.Grant Agreement for the East Metro Public Safety Training Facility CouncilmemberCavemoved to approve the General Fund Grant Agreement – End Grant for the City of Maplewood East Metro Public Safety Training Facility Project. Seconded by CouncilmemberJuenemann Ayes – All The motion passed. 4.Professional Services Agreement with The Morris Leatherman Company CouncilmemberCavemoved to approveentering into an agreement with The Morris Leatherman Company for resident survey services. Seconded by CouncilmemberJuenemann Ayes – 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 answer questions or respond to comments. 1.Tax Increment Financing District No. 1-19 a.Public Hearing b.Resolution Approving Modification of the Development District Program for Development District No. 1 and the Tax Increment Financing Plan for TIF District No. 1-19 Community Development Director Parr gave the staff report.Joan Bennett, with Beacon Interfaith, provided additional information. Mayor Abrams opened public hearing. The following people spoke: June 23, 2025 City Council Meeting Minutes 3 Council Packet Page Number 5 of 452 E2 None Mayor Abrams closed the public hearing. CouncilmemberLeemoved to approve the resolution approving Modification of the Development District Program for Development District No. 1 and the Tax Increment Financing Plan for Tax Increment Financing District No. 1-19. Resolution 25-06-2411 RESOLUTION APPROVING MODIFICATION OF THEDEVELOPMENT DISTRICT PROGRAM FOR DEVELOPMENTDISTRICT NO. 1 AND THE TAX INCREMENT FINANCINGPLAN FOR TAX INCREMENT FINANCING DISTRICT NO. 1-19 BE ITRESOLVED By the City Council of the City of Maplewood, Minnesota as follows: Section 1.Recitals. 1.01.TheCityCouncilofthecityofMaplewood(the“City”)establishedthe Maplewood EconomicDevelopmentAuthority(“MEDA”)topromote developmentandredevelopmentwithin the community. 1.02. OnJuly22,2019,theCityadopted a modifiedEnablingResolutionforMEDA, givingitthe authorityof aneconomicdevelopmentauthorityunderMinnesota Statutes, sections 469.090through469.1081(the“EDAAct);of a housing andredevelopmentauthorityunder MinnesotaStatutes, sections469.001 through469.047(the“HRAAct”);andof a cityunder Minnesota Statutes, sections 469.124 through 469.134 (the “City Development Districts Act”). 1.03.TheCitypreviouslyestablishedDevelopmentDistrictNo. 1 (the “Development District”) and adopted a Development District Program (the “Development Program”) for same. 1.04.In response to a proposal to redevelop the property at 1375 Frost Avenue, MEDA determined to establish another tax increment financing district. 1.05.MEDAandtheCityinvestigatedthefactsandcausedtobeprepared a modification totheDevelopmentProgramfortheDevelopmentDistrictand a taxincrementfinancingplan(the “TIFPlan”)forTaxIncrementFinancing DistrictNo. 1-19(the“TIFDistrict”),describingthe assistance which may be providedtoencourage redevelopment withinthe Project. 1.06.Allactionsrequiredbylawtobeperformedpriortotheadoptionofthe modified DevelopmentProgramandtheTIFPlanandestablishmentof theTIFDistricthavebeen performed,including approval of the TIF Plan by MEDA at its meeting onJune 23, 2025. 1.07.MEDA and the City notified RamseyCounty and Independent School District No. 622ofthepublichearingonthemodifiedDevelopmentProgramandTIF Plantobeheldbefore the CityCouncil onJune 23,2025.Notice was also June 23, 2025 City Council Meeting Minutes 4 Council Packet Page Number 6 of 452 E2 giventothe RamseyCountycommissioner in whose district the TIF District is located 30 days before publication of the public hearing notice. 1.08.ThemodifiedDevelopmentProgramandTIFPlanarecontainedin a document entitled“ModificationtotheDevelopmentProgram,Development DistrictNo. 1andTax Increment Financing Plan for Tax Increment Financing District No. 1-19,” on file at Maplewood city hall. 1.09. TheCityCouncilhasfullyreviewedthecontentsofthemodified Development Program and TIF Plan and on June 23, 2025 conducted a public hearing thereon. Section 2.Findings Relating to the Adoption of the Modified Development Program. 2.01.TheCityfindsthatthemodifiedDevelopmentProgram,which consists of inclusion ofanadditionaltaxincrementfinancingdistrict,continuestobe consistentwiththeCity’s comprehensive plan. 2.02.TheCityfindsthattheadoptionofthemodifiedDevelopmentProgram will promoteredevelopmentofpropertywithintheProjectandisinthevital interestsofthecommunity as a whole. Section 3.Findings Relating to the Establishment of Tax Increment Financing District No. 1-19. 3.01.TheCityfindsanddeterminesthatitisnecessaryanddesirableforthesound and orderlydevelopmentoftheProjectandofthecommunityas a whole,and fortheprotectionand preservation of the public health, safety, and general welfare, that the authority of the TIF Actbe exercised byMEDA and the Cityto establish Tax Increment Financing District No. 1-19. 3.02.TheCityfurtherfindsanddetermines,anditisthereasonedopinionofthe City, thattheredevelopmentproposedintheTIFPlanfortheTIFDistrict couldnotreasonablybe expectedto occur solelythroughprivateinvestment withinthereasonablyforeseeablefutureand thattheincreaseinestimated marketvalueofthelandwithintheTIFDistrictthatcouldreasonably be expectedto occur withouttheuseoftaxincrementfinancingwouldbelessthan theincreasein themarketvalueestimatedtoresultfromtheproposed redevelopment,aftermakingthe subtractionsshowninAppendix C ofthe TIFPlan,andthatthereforetheuseoftaxincrement financing isnecessary toassist the project. 3.03.Theexpendituresproposedtobefinancedthroughtaxincrementfinancing are necessarytopermitMEDAandtheCitytorealizethefullpotentialofthe DevelopmentDistrict intermsofdevelopmentintensity,diversityofusesandtax baseandtofacilitatetheredevelopment oflandandprovideadditional affordablehousingwithintheCity’sGladstonearea,whichis consistent with the City’s comprehensive plan. June 23, 2025 City Council Meeting Minutes 5 Council Packet Page Number 7 of 452 E2 3.04.TheTIFPlanfortheTIFDistrictwillaffordmaximumopportunity,consistent with the sound needs of the City as a whole, for redevelopment of the Development District by private enterprise. 3.05. The TIF Plan for the TIF District conforms to the general plan for the development and redevelopment of Maplewood as a whole. The developer’s plans to add affordable housing isfully consistent with the city’s area and comprehensive plans. 3.06.The City has relied upon the written representation made by the developer, review ofthedeveloper’sproforma,theopinionsandrecommendationsof Citystaff,andthepersonal knowledge of the members of the City Council in reachingits conclusions regardingthe TIF Plan and the establishment of the TIF District. 3.07.TIFDistrictNo. 1-19is a housingtaxincrementfinancingdistrictwithinthe meaning of Minnesota Statutes, section 469.174, subd. 11. 3.08. Additionalreasonsandsupportingfactsregardingthefundingsrequired by MinnesotaStatutes,section469.175,subd. 3 areincludedin Appendix C totheTIFPlanandare hereby incorporated into this resolution as if fully set forth herein. Section 4. ApprovalofModifiedDevelopmentProgramandTaxIncrement FinancingPlan;Establishment of Tax Increment Financing District No. 1-19; 4.01.ThemodifiedDevelopmentProgramforDevelopmentDistrictNo. 1is hereby approved. 4.02.The TIF Plan for TIF District No. 1-19, as adopted by MEDA, is hereby approved. Tax Increment Financing District No. 1-19 is hereby established. 4.03.The Executive DirectorofMEDAisauthorizedanddirectedtotransmit a certified copyofthisresolutiontogetherwith a certifiedcopyofthemodified DevelopmentProgramand theTIFPlantoRamseyCountywith a requestthat theoriginaltaxcapacityofthepropertywithin TIFDistrictNo. 1-19becertified toMEDApursuanttoMinnesotaStatutes, section469.177,subd. 1andtofile a copyofthemodifiedDevelopmentProgramandtheTIFPlanforTIFDistrictNo. 1- 19 with theMinnesota department ofrevenue andstate auditor. Seconded by Councilmember Cave Ayes – All The motion passed. I.UNFINISHED BUSINESS 1.Resolution Awarding the Sale of G.O. Improvement Bonds, Series 2025A Finance Director Rueb gave the staff report. Jason Aarsvold, Senior Municipal Advisor with Ehlers, provided further information. June 23, 2025 City Council Meeting Minutes 6 Council Packet Page Number 8 of 452 E2 CouncilmemberLeemoved to approve the Resolution Relating to $2,680,000 General Obligation Improvement Bonds, Series 2025A; Authorizing the Issuance, Awarding the Sale, Fixing the Form and Details, Providingfor the Execution and Delivery Thereof and the Security Therefor and Levying Ad Valorem Taxes for the Payment Thereof. Seconded by Councilmember Juenemann CouncilmemberCavemade a friendly amendment to update the motionto $2,510,000. Resolution 25-06-2412 RESOLUTION RELATING TO $2,510,000 GENERAL OBLIGATION IMPROVEMENT BONDS, SERIES 2025A; AUTHORIZING THE ISSUANCE, AWARDING THE SALE, FIXING THE FORM AND DETAILS, PROVIDING FOR THE EXECUTION AND DELIVERY THEREOF AND THE SECURITY THEREFOR AND LEVYING AD VALOREM TAXES FOR THE PAYMENT THEREOF BE IT RESOLVED by the City Council (the “Council”) of the City of Maplewood, Minnesota (the “City”), as follows: SECTION 1. AUTHORIZATION AND SALE. 1.01. Authorization. This City Council, by resolution duly adopted on May 27, 2025, authorized the issuance and sale of its General Obligation Improvement Bonds, Series 2025A (the “Bonds”), in the approximate principal amount of $2,680,000, pursuant to Minnesota Statutes, Chapters 429 and 475, for the purpose of financing certain improvement projects within the City (the “Project”) and to pay costs associated with the issuance of the Bonds. 1.02. Sale. Pursuant to the Terms of Proposal and the Preliminary Official Statement prepared on behalf of the City by Ehlers & Associates, Inc. (“Ehlers”), municipal advisors to the City, sealed or electronic proposals for the purchase of the Bonds were received at or before the time specified for receipt of proposals. The proposals have been opened and publicly read and considered and the purchase price, interest rates and net interest cost under the terms of each proposal have been determined. The most favorable proposal received is that of Robert W. Baird & Co. Incorporated in Milwaukee, Wisconsin (the “Purchaser”), to purchase the Bonds at a purchase price of $2,644,980.67, on the further terms and conditions hereinafter set forth. 1.03. Award. The sale of the Bonds is hereby awarded to the Purchaser, and the Mayor and City Clerk are hereby authorized and directed on behalf of the City to execute a contract for the sale of the Bonds with the Purchaser in accordance with the Preliminary Official Statement. The good faith deposit of the Purchaser shall be retained and deposited by the City until the Bonds have been delivered, and shall be deducted from the purchase price paid at settlement. SECTION 2. BOND TERMS; REGISTRATION; EXECUTION AND DELIVERY. 2.01. Issuance of Bonds. All acts, conditions and things which are required by the Constitution and laws of the State of Minnesota to be done, to exist, to happen and to be performed precedent to and in the valid issuance of the Bonds having been done, now existing, having happened and having been performed, it is now necessary for the Council to establish the form and terms of the Bonds, to provide security therefor and to issue the Bonds forthwith. 2.02. Maturities; Interest Rates; Denominations and Payment. The Bonds shall be originally dated as of the date of issuance thereof, shall be in the denomination of $5,000 each, or any integral multiple thereof, of single maturities, shall mature on February 1 in the years and June 23, 2025 City Council Meeting Minutes 7 Council Packet Page Number 9 of 452 E2 amounts stated below, and shall bear interest from date of issue until paid or duly called for redemption, at the annual rates set forth opposite such years and amounts, as follows: YearPrincipalRateYearPrincipalRate 2027$ 60,0005.000%2035$ 175,0005.000% 2028125,0005.0002036185,0005.000 2029135,0005.0002037195,0004.000 2030140,0005.0002038205,0004.000 2031145,0005.0002039210,0004.000 2032155,0005.0002040220,0004.000 2033160,0005.0002041230,0004.000 2034170,0005.000 The Bonds shall be issuable only in fully registered form. The interest thereon and, upon surrender of each Bond, the principal amount thereof shall be payable by check or draft issued by the Registrar described herein, provided that so long as the Bonds are registered in the name of a securities depository, or a nominee thereof, in accordance with Section 2.08 hereof, principal and interest shall be payable in accordance with the operational arrangements of the securities depository. 2.03. Dates and Interest Payment Dates. Upon initial delivery of the Bonds pursuant to Section 2.07 and upon any subsequent transfer or exchange pursuant to Section 2.06, the date of authentication shall be noted on each Bond so delivered, exchanged or transferred. Interest on the Bonds shall be payable on February 1 and August 1 in each year, commencing August 1,2026, each such date being referred to herein as an Interest Payment Date, to the persons in whose names the Bonds are registered on the Bond Register, as hereinafter defined, at the Registrar’s close of business on the fifteenth day of the calendar month preceding that in which such Interest Payment Date occurs, whether or not such day is a business day. Interest shall be computed on the basisof a 360-day year composed of twelve 30-day months. 2.04. Redemption. Bonds maturing on or after February 1, 2036, shall be subject to redemption and prepayment at the option of the City, in whole or in part, in such order of maturity dates as the City may select and, within a maturity, by lot as selected by the Registrar(or, if applicable, by the bond depository in accordance with its customary procedures) in integral multiples of $5,000, on February 1, 2035, and on any date thereafter, at a price equal to the principal amount thereof and accrued interest to the date of redemption. The City Clerk shall cause notice of the call for redemption thereof to be published if and as required by law, and at least thirty (30) and not more than sixty (60) days prior to the designated redemption date, shall cause notice of call for redemption to be mailed, by first class mail, to the Registrar and registered holders of any Bonds to be redeemed at their addresses as they appear on the Bond Register described in Section 2.06 hereof, provided that notice shall be given to any securities depository in accordance with its operational arrangements. No defect in or failure to give such notice of redemption shall affect the validity of proceedings for the redemption of any Bond not affected by such defect or failure. Official notice of redemption having been given as aforesaid, the Bonds or portions of Bonds so to be redeemed shall, on the redemption date, become due and payable at the redemption price therein specified and from and after such date (unless the City shall default in the payment of the redemption price) such Bonds or portions of Bonds shall cease to bear interest. Upon partial redemption of any Bond, a new Bond or Bonds will be delivered to the owner without charge, representing the remaining principal amount outstanding. June 23, 2025 City Council Meeting Minutes 8 Council Packet Page Number 10 of 452 E2 2.05. Appointment of Registrar. The City hereby appoints Bond Trust Services Corporation, Roseville, Minnesota, as the initial Bond registrar, transfer agent and paying agent (the “Registrar”). The Mayor and City Clerk 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 organized under the laws of the United States or one of the states of the United States and authorized by law to conduct such business, such corporation shall be 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, effective upon not less than thirty days’ written notice and upon the appointment and acceptance of a successor Registrar, in which event the predecessor Registrar shall deliver all cash and Bonds in its possession to the successor Registrar and shall deliver the Bond Register to the successor Registrar. 2.06. Registration. The effect of registration and the rights and duties of the City and the Registrar with respect thereto shall be as follows: (a)Register. The Registrar shall keep at its principal corporate trust office a register (the “Bond Register”) in which the Registrar shall provide for the registration of ownership of Bonds and the registration of transfers and exchanges of Bonds entitled to be registered, transferred or exchanged. The term Holder or Bondholder as used herein shall mean the person (whether a natural person, corporation, association, partnership, trust, governmental unit, or other legal entity) in whose name a Bond is registered in the Bond Register. (b)Transfer of Bonds. Upon surrender for transfer of any Bond duly endorsed by the Holder thereof or accompanied by a written instrument of transfer, in form satisfactory to the Registrar, duly executed by the Holder thereof or by an attorney duly authorized by the Holder inwriting, the Registrar shall 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 thebooks for registration of any transfer after the fifteenth day of the month preceding that in which the interest payment date occurs and until such interest payment date. (c) Exchange of Bonds. At the option of the Holder of any Bond in a denomination greater than $5,000, such Bond may be exchanged for other Bonds of authorized denominations, of the same maturity and a like aggregate principal amount, upon surrender of the Bond to be exchangedat the office of the Registrar. Whenever any Bond is so surrendered for exchange the City shall execute and the Registrar shall authenticate and deliver the Bonds which the Bondholder making the exchange is entitled to receive. (d)Cancellation. All Bonds surrendered for payment, transfer or exchange shall be promptly canceled by the Registrar and thereafter disposed of as directed by the City. (e)Improper or Unauthorized Transfer. When any Bond is presented to the Registrar for transfer, the Registrar may refuse to transfer the same until it is satisfied that the endorsement on such Bond or separate instrument of transfer is valid and genuine and that the requested transfer is legally authorized. The Registrar shall incur no liability June 23, 2025 City Council Meeting Minutes 9 Council Packet Page Number 11 of 452 E2 for the refusal, in good faith, to make transfers which it, in its judgment, deems improper or unauthorized. (f)Persons Deemed Owners. The City and the Registrar may treat the person in whose name any Bond is at any time registered in the Bond Register as the absolute owner of the Bond, whether the Bond shall be 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 all payments made to or upon the order of such Holder shall be valid and effectual to satisfy and discharge the liability upon such Bond to the extent of thesum or sums so paid. (g)Taxes, Fees and Charges. For every transfer or exchange of Bonds (except for an exchange upon a partial redemption of a Bond), the Registrar may impose a charge upon the owner thereof sufficient to reimburse the Registrar for any tax, fee or other governmental charge required to be paid with respect to such transfer or exchange. (h)Mutilated, Lost, Stolen or Destroyed Bonds. In case any Bond shall become mutilated or be destroyed, stolen or lost, the Registrar shall deliver a new Bond of like amount, number, maturity date and tenor in exchange and substitution for and upon cancellation of any such 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, in which both the City and the Registrar shall be named as obligees. All Bonds so surrendered to the Registrar shall be canceled by it and evidence of such cancellation shall be given to the City. If the mutilated, destroyed, stolen or lost Bondhas already matured or been called for redemption in accordance with its terms it shall not be necessary to issue a new Bond prior to payment. (i)Authenticating Agent. The Registrar is hereby designated authenticating agent for the Bonds, within the meaning of Minnesota Statutes, Section 475.55, Subdivision 1, as amended. (j)Valid Obligations. All Bonds issued upon any transfer or exchange of Bonds shall be the valid obligations of the City, evidencing the same debt, and entitled to the same benefits under this Resolution as the Bonds surrendered upon such transfer or exchange. 2.07. Execution, Authentication and Delivery. The Bonds shall be prepared under the direction of the City Clerk and shall be executed on behalf of the City by the signatures of the Mayor and the City Clerk, provided that the signatures may be printed, engraved or lithographed facsimiles of the originals. In case any officer whose signature or a facsimile of whose signature shall appear on any Bond shall cease to be such officer before the delivery of such Bond, such signature or facsimile shall nevertheless be valid and sufficient for all purposes, the same as if such officer had remained in office until the date of delivery of such Bond. Notwithstanding such execution, no Bond shall 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, substantially in the form provided in EXHIBIT B, has been executed by the manual signature of an authorized representative of the Registrar. Certificates of authentication on different Bonds need not be June 23, 2025 City Council Meeting Minutes 10 Council Packet Page Number 12 of 452 E2 signed by the same representative. The executed certificate of authentication on any Bond shall be conclusive evidence that it has been duly authenticated and delivered under this Resolution. When the Bonds have been prepared, executed and authenticated,the City Clerk shall deliver them to the Purchaser upon payment of the purchase price in accordance with the contract of sale theretofore executed, and the Purchaser shall not be obligated to see to the application of the purchase price. 2.08. Securities Depository. (a) For purposes of this section the following terms shall have the following meanings: “Beneficial Owner” shall mean, whenever used with respect to a Bond, the person in whose name such Bond is recorded as the beneficial owner of such Bond by a Participant on the records of such Participant, or such person’s subrogee. “Cede & Co.” shall mean Cede & Co., the nominee of DTC, and any successor nominee of DTC with respect to the Bonds. “DTC” shall mean The Depository Trust Company of New York, New York. “Participant” shall mean any broker-dealer, bank or other financial institution for which DTC holds bonds as securities depository. “Representation Letter” shall mean the Representation Letter pursuant to which the City agrees to comply with DTC’s Operational Arrangements. (b)The Bonds shall be initially issued as separately authenticated fully registered bonds, and one Bond shall be issued in the principal amount of each stated maturity of the Bonds. Upon initial issuance, the ownership of such Bonds shall be registered in the Bond Register in the name of Cede & Co., as nominee of DTC. The Registrar and the City may treat DTC (or its nominee) as the sole and exclusive owner of the Bonds registered in its name for the purposes of payment of the principal of or interest on the Bonds, selecting the Bonds or portions thereof to be redeemed, if any, giving any notice permitted or required to be given to registered owners of Bonds under this resolution, registering the transfer of Bonds, and for all other purposes whatsoever; and neither the Registrar nor the City shall be affected by any notice to the contrary. Neither the Registrar nor the City shall have any responsibility or obligation to any Participant, any person claiming a beneficial ownership interest in the Bonds underor through DTC or any Participant, or any other person which is not shown on the Bond Register as being a registered owner of any Bonds, with respect to the accuracy of any records maintained by DTC or any Participant, with respect to the payment by DTC or any Participant of any amount with respect to the principal of or interest on the Bonds, with respect to any notice which is permitted or required to be given to owners of Bonds under this resolution, with respect to the selection by DTC or any Participant of any person to receive payment in the event of a partial redemption of the Bonds, or with respect to any consent given or other action taken by DTC as registered owner of the Bonds. So long as any Bond is registered in the name of Cede & Co., as nominee of DTC, the Registrar shall pay all principal of and interest on such Bond, and shall give all notices with respect to such Bond, only to Cede & Co. in accordance with DTC’s Operational Arrangements, and all such payments shall be valid and effective to fully satisfy and discharge the City’s obligations with respect to the principal of and interest on the Bonds to the extent of the sum or sums so paid. No person other than DTC shall receive an authenticated Bond for each separate stated maturity evidencing the obligation of the City to make payments of principal and interest. Upon delivery by DTC to the Registrar of written notice to the effect that DTC has determined to substitute a June 23, 2025 City Council Meeting Minutes 11 Council Packet Page Number 13 of 452 E2 new nominee in place of Cede & Co., the Bonds will be transferable to such new nominee in accordance with paragraph (e) hereof. (c) In the event the City determines that it is in the best interest of the Beneficial Owners that they be able to obtain Bonds in the form of physical certificates, the City may notify DTC and the Registrar, whereupon DTC shall notify the Participants of the availability through DTC of Bonds in the form of certificates. In such event, the Bonds will be transferable in accordance with paragraph (e) hereof. DTC may determine to discontinue providing its services with respect to the Bonds at any time by giving notice to the City and the Registrar and discharging its responsibilities with respect thereto under applicable law. In such event the Bonds will be transferable in accordance with paragraph (e) hereof. (d)The execution and delivery of the Representation Letter to DTC, if not previously filed with DTC, by the Mayor or City Clerk is hereby authorized and directed. (e)In the event that any transfer or exchange of Bonds is permitted under paragraph (b) or (c) hereof, such transfer or exchange shall be accomplished upon receipt by the Registrar of the Bonds to be transferred or exchanged and appropriate instruments oftransfer to the permitted transferee in accordance with the provisions of this resolution. In the event Bonds in the form of certificates are issued to owners other than Cede & Co., its successor as nominee for DTC as owner of all the Bonds, or another securities depository as owner of all the Bonds, the provisions of this resolution shall also apply to all matters relating thereto, including, without limitation, the printing of such Bonds in the form of physical certificates and the method of payment of principal of and interest on such Bonds in the form of physical certificates. 2.09.Form of Bonds. The Bonds shall be prepared in substantially the form found at EXHIBIT B attached hereto. Section 3. USE OF PROCEEDS; PROJECT FUND. There is hereby created a special bookkeeping fund to be designated as the “General Obligation Improvement Bonds, Series 2025A Project Fund” (the “Project Fund”), to be held and administered by the City Manager separate and apart from all other funds of the City. The Project Fund shall be credited with (i) $2,644,980.67 from theproceeds of the Bonds, representing the estimated costs of the Project ($2,588,140.67) and costs of issuance of the Bonds ($56,840.00); and (ii)all special assessments collected with respect to the Project (other than prepaid assessments), until all costs of the Project have been fully paid. The City Manager shall maintain the Project Fund until payment of all costs and expenses incurred in connection with the construction of the Project and all costs of issuance of the Bonds have been paid. The City may deposit funds, including prepaid assessments and funds from other available sources, into the Project Fund. From the Project Fund there shall be paid all costs and expenses related to the construction and acquisition of the Project. In addition, costs of issuance are expected to be paid from proceeds of the Bonds in the Project Fund and are included in the respective accounts above. After payment of all such costs and expenses, the Project Fund shall be terminated. All funds on hand in the Project Fund when terminated shall be credited to the Bond Fund described in Section 4 hereof, unless and except as such proceeds may be transferred to some other fund or account as to which the City has received from bond counsel an opinion that such other transfer is permitted by applicable laws and does not impair the exemption of interest on the Bonds from federal income taxes. In no event shall funds remain in the Project Fund later than three years following the date of issuance of the Bonds. June 23, 2025 City Council Meeting Minutes 12 Council Packet Page Number 14 of 452 E2 SECTION 4. GENERAL OBLIGATION IMPROVEMENT BONDS, SERIES 2025A BOND FUND. The Bonds shall be payable from a separate General Obligation Improvement Bonds, Series 2025A Bond Fund (the “Bond Fund”) of the City, which shall be created and maintained on the books of the City as a separate debt redemption fund until the Bonds, and all interest thereon, are fully paid. Into the Bond Fund shall be paid (a)the amounts specified in Section 3 above upon termination of the Project Fund; (b)any funds received from the Purchaser upon delivery of the Bonds in excess of the amounts specifiedin Section 3 above; (c) special assessments levied and collected in accordance with this Resolution except prepaid assessments applied to the Project Fund; (d) any taxes collected pursuant to Section 7 hereof; and (e) any other funds appropriated by thisCouncil for the payment of the Bonds. The principal of and interest on the Bonds shall be payable from the Bond Fund, and the money on hand in the Bond Fund from time to time shall be used only to pay the principal of and interest on the Bonds. On or before each principal and interest payment date for the Bonds, the City Finance Director is directed to remit to the Registrar from funds on deposit in the Bond Fund the amount needed to pay principal and interest on the Bonds on the next succeeding principal and interest payment date. There are hereby established two accounts in the Bond Fund, designated as the “Debt Service Account” and the “Surplus Account.” There shall initially be deposited into the Debt Service Account upon the issuance of the Bonds the amount set forth in clause (b) above. Thereafter, during each bond year (each twelve month period commencing on February 1 and ending on the following January 31, a “Bond Year”), as monies are received into the Bond Fund, the City Finance Director shall first deposit such monies into the Debt Service Account until an amount has been appropriated thereto sufficient to pay all principal and interest due on the Bonds through the end of the Bond Year. All subsequent monies received in the Bond Fund during the Bond Year shall be appropriated to the Surplus Account. If at any time the amount on hand in the Debt Service Account is insufficient for the payment of principal and interest then due, the City Finance Director shall transfer to the Debt Service Account amounts on hand in the Surplus Account to the extent necessary to cure such deficiency. Investment earnings (and losses) on amounts from time to time held in the Debt Service Account and Surplus Account shall be credited or charged to said accounts. If the balance in the Bond Fund is at any time insufficient to pay all interest and principal then due on all Bonds payable therefrom, the payment shall be made from any fund of the City which is available for that purpose, subject to reimbursement from the Surplus Account when the balance therein is sufficient, and the City covenants and agrees that it will each year levy a sufficient amount of ad valorem taxes to take care of any accumulated or anticipated deficiency, which levy is not subject to any constitutional or statutory limitation. SECTION 5. SPECIAL ASSESSMENTS. The City hereby covenants and agrees that, for the payment of the costs of the Project, the City has done or will do and perform all acts and things necessary for the final and valid levy of special assessments in a principal amount of $1,366,020, which amount is not less than 20% of the cost of the Project. The principal of the assessments shall be made payable in annual installments, with interest as established by this Council in accordance with law on unpaid installments thereof from time to time remaining unpaid. In the event any special assessment shall at any time be held invalid with respect to any lot or tract of land, due to any error, defect or irregularity in any action or proceeding taken or to be taken by the City or by this Council or by anyof the officers or employees of the City, either in the making of such special assessment or in the performance of any condition precedent thereto, the City hereby covenants and agrees that it will forthwith do all such further things and take all such further proceedings as shall be required by law to make such special assessment a valid and binding lien upon said property. June 23, 2025 City Council Meeting Minutes 13 Council Packet Page Number 15 of 452 E2 SECTION 6. RESERVED. SECTION 7. PLEDGE OF TAXING POWERS. For the prompt and full payment of the principal of and interest on the Bonds as such payments respectively become due, the full faith, credit and unlimited taxing powers of the City shall be and are hereby irrevocably pledged. In order to produce aggregate amounts which, together with the collections of other amounts as set forth in Section 4, will produce amounts not less than 5% in excess of the amounts needed to meet when due the principal and interest payments on the Bonds, ad valorem taxes are herebylevied on all taxable property in the City, the taxes to be levied and collected in the years and amounts as shown on EXHIBIT C. The taxes shall be irrepealable as long as any of the Bonds are outstanding and unpaid, provided that the City reserves the right and power to reduce the tax levies from other legally available funds, in accordance with the provisions of Minnesota Statutes, Section475.61. SECTION 8. DEFEASANCE. When all of the Bonds have been discharged as provided in this Section, all pledges, covenants and other rights granted by this Resolution to the Holders of the Bonds shall cease. The City may discharge its obligations with respect to any Bonds which are due on any date by depositing with the Registrar on or before that date a sum sufficient for the payment thereof in full; or, 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 in full with interest accrued from the due date to the date of such deposit. The City may also discharge its obligations with respect to any prepayable Bonds called for redemption on any date when they are prepayable according to their terms by depositing with the Registrar on or before that date an amount equal to the principal, redemption premium, if any, and interest then due, provided that notice of such redemption has been duly given as provided herein. TheCity may also at any time discharge its obligations with respect to any Bonds, subject to the provisions of law now or hereafter authorizing and regulating such action, by depositing irrevocably in escrow, with the Registrar or with a bank or trust company qualified by law to act as an escrow agent for this purpose, cash or securities which are authorized by law to be so deposited for such purpose, bearing interest payable at such times and at such rates and maturing or callable at the holder’s option on such dates as shall be required to pay all principal and interest to become due thereon to maturity or, if notice of redemption as herein required has been irrevocably provided for, to an earlier designated redemption date. If such deposit is made more than ninety days before the maturity date or specified redemption date of the Bonds to be discharged, the City must have received a written opinion of Bond Counsel to the effect that such deposit does not adversely affect the exemption of interest on any Bonds from federal income taxation and a written report of an accountant or investment banking firm verifying that the deposit is sufficient to pay when due all of the principal and interest on the Bonds to be discharged on and before their maturity dates or earlier designated redemption date. SECTION 9. TAX COVENANTS; ARBITRAGE MATTERS AND CONTINUING DISCLOSURE. 9.01. General Tax Covenant. The City agrees with the registered owners 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 that would cause interest on the Bonds to become includable in gross income ofthe recipient under the Internal Revenue Code of 1986, as amended (the “Code”) and applicable Treasury Regulations (the “Regulations”), and agrees to take any and all actions within its powers to ensure that the interest on the Bonds will not become includable in gross income of the recipient under the Code and the Regulations. All proceeds of the Bonds deposited in the Project Fund will be expended solely for the payment of the costs of the Project. The Project is June 23, 2025 City Council Meeting Minutes 14 Council Packet Page Number 16 of 452 E2 and will be owned and maintained by the City and available for use by members of the general public on a substantially equal basis. The City shall not enter into any lease, management contract, use agreement, capacity agreement or other agreement with anynon-governmental person relating to the use of the Project, or any portion thereof, or security for the payment of the Bonds which might cause the Bonds to be considered “private activity bonds” or “private loan bonds” pursuant to Section 141 of the Code. 9.02. Arbitrage Certification. The Mayor and City Clerk being the officers of the City charged with the responsibility for issuing the Bonds pursuant to this Resolution, are authorized and directed to execute and deliver to the Purchaser a certificate in accordance with Section 148 of the Code, and applicable Regulations, stating the facts, estimates and circumstances in existence on the date of issue and delivery of the Bonds which make it reasonable to expect that the proceeds of the Bonds will not be used in a manner that would cause the Bonds to be “arbitrage bonds” within the meaning of the Code and Regulations. 9.03. Arbitrage Rebate. (a) It is hereby found that the City has general taxing powers, that no Bond is a "private activity bond" within the meaning of Section 141 of the Code, that 95% or more of the net proceeds of the Bonds are to be used for local governmental activities of the City, and that the aggregate face amount of all tax-exempt obligations (other than private activity bonds) issued by the City and all subordinate entities thereof during the year2025 is not reasonably expected to exceed $5,000,000. Therefore, pursuant to Section148(f)(4)(D) of the Code, the City shall not be required to comply with the arbitrage rebate requirements of paragraphs (2) and (3) of Section 148(f) of the Code. (b) Notwithstanding the provisions of paragraph (a) of this Section 9.03, if the arbitrage rebate provisions of Section 148(f) of the Code apply to the Bonds, the City hereby covenants and agrees to make the determinations, retain records and rebate to theUnited States the amounts at the times and in the manner required by said Section 148(f) and applicable Regulations. 9.04. Reimbursement. The City certifies that the proceeds of the Bonds will not be used by the City to reimburse itself for any expenditure with respect to the Project which the City paid or will have paid more than 60 days prior to the issuance of the Bonds unless, with respect to such prior expenditures, the City shall have made a declaration of official intent which complies with the provisions of Section 1.150-2 of the Regulations, provided that this certification shall not apply (i) with respect to certain de minimis expenditures, if any, with respect to the Project meeting the requirements of Section 1.150-2(f)(1) of the Regulations, or (ii) with respect to “preliminary expenditures” for the Projects as defined in Section 1.150-2(f)(2) of the Regulations, including engineering or architectural expenses and similar preparatory expenses, which in the aggregate do not exceed 20% of the “issue price” of the Bonds. 9.05. Qualified Tax-Exempt Obligations. The City Council hereby designates the Bonds as “qualified tax-exempt obligations” for purposes of Section 265(b)(3) of the Code relating to the disallowance of interest expense for financial institutions, and hereby finds that the reasonably anticipated amount of tax-exempt obligations (within the meaning of Section 265(b)(3) of the Code) which will be issued by the City and all subordinate entities during calendar year 2025 does not exceed $10,000,000. 9.06. Continuing Disclosure(a) Purpose and Beneficiaries. To provide for the public availability of certain information relating to the Bonds and the security therefor and to permit the Purchaser and other participating underwriters in the primary offering of the Bonds to comply with June 23, 2025 City Council Meeting Minutes 15 Council Packet Page Number 17 of 452 E2 amendments to Rule 15c2-12 promulgated by the SEC under the Securities Exchange Act of 1934 (17 C.F.R. § 240.15c2-12), relating to continuing disclosure (as in effect and interpreted from time to time, the Rule), which will enhance the marketability of theBonds, the City hereby makes the following covenants and agreements for the benefit of the Owners (as hereinafter defined) from time to time of the outstanding Bonds. The City is the only obligated person in respect of the Bonds within the meaning of theRule for purposes of identifying the entities in respect of which continuing disclosure must be made. If the City fails to comply with any provisions of this section, any person aggrieved thereby, including the Owners of any outstanding Bonds, may take whatever action at law or in equity may appear necessary or appropriate to enforce performance and observance of any agreement or covenant contained in this section, including an action for a writ of mandamus or specific performance. Direct, indirect, consequential and punitive damages shall not be recoverable for any default hereunder to the extent permitted by law. Notwithstanding anything to the contrary contained herein, in no event shall a default under this section constitute a default under the Bonds or under any other provision of this resolution. As used in this section, Owner or Bondowner means, in respect of the Bonds, the registered owner or owners thereof appearing in the bond register maintained by the Registrar or any Beneficial Owner (as hereinafter defined) thereof, if such Beneficial Owner provides to the Registrar evidence of such beneficial ownership in form and substance reasonably satisfactory to the Registrar. As used herein, Beneficial Owner means, in respect of the Bonds, any person or entity which (a) has the power, directly or indirectly, to vote or consent with respect to, or to dispose of ownership of, such Bonds (including persons or entities holding Bonds through nominees, depositories or other intermediaries), or (b) is treated as the owner of the Bonds for federal income tax purposes. (b) Information To Be Disclosed. The City will provide, in the manner set forth in subsection(c) hereof, either directly or indirectly through an agent designated by the City, the following information at the following times: (1)On or before 12 months after the end of each fiscal year of the City, commencing with the fiscal year ending December 31, 2024, the following financial information and operating data in respect of the City (the Disclosure Information): (A)the audited financial statements of the City for such fiscal year, prepared in accordance with generally accepted accounting principles in accordance with the governmental accounting standards promulgated by the Governmental Accounting Standards Board or as otherwise provided under Minnesota law, as in effect from time to time, or, if and to the extent such financial statements have not been prepared in accordance with such generally accepted accounting principles for reasons beyond the reasonable control of the City, noting the discrepancies therefrom and the effect thereof, and certified as to accuracy and completeness in all material respects by the fiscal officer of the City; and (B)to the extent not included in the financial statements referred to in paragraph(A) hereof, the information for such fiscal year or for the period most recently available of the type contained in the Official Statement under headings: “VALUATIONS – Current Property Valuations,” “DEBT – Direct Debt;” “TAX LEVIES, COLLECTIONS AND RATES – Tax Levies and Collections,” “GENERAL INFORMATION – U.S. Census Data – Population Trend,” and “– Employment/Unemployment Data,” which information may be unaudited. June 23, 2025 City Council Meeting Minutes 16 Council Packet Page Number 18 of 452 E2 Notwithstanding the foregoing paragraph, if the audited financial statements are not available by the date specified, the City shall provide on or before such date unaudited financial statements in the format required for the audited financial statements as part of the Disclosure Information and, within 10 days after the receipt thereof, the City shall provide the audited financial statements. Any or all of the Disclosure Information may be incorporated by reference, if it is updated as required hereby, from other documents, including official statements, which have been filed with the SEC or have been made available to the public by the Municipal Securities Rulemaking Board (the “MSRB”) through its Electronic Municipal Market Access System (EMMA). The City shall clearly identify in the Disclosure Information each document so incorporated by reference. If any part of the Disclosure Information can no longer be generated because the operations of the City have materially changed or been discontinued, such Disclosure Information need no longer be provided if the City includes in the Disclosure Information a statement to such effect; provided, however, if such operations have been replaced by other City operations in respect of which data is not included in the Disclosure Information and the City determines that certain specified data regarding such replacement operations would be a Material Fact (as defined in paragraph (2) hereof), then, from and after such determination, the Disclosure Information shall include such additional specified data regarding the replacement operations. If the Disclosure Information is changed or this section is amended as permitted by this paragraph (b)(1) or subsection (d), then the City shall include in the next Disclosure Information to be delivered hereunder, to the extent necessary, an explanation of the reasons for the amendment and the effect of any change in the type of financial information or operating data provided. (2)In a timely manner, not in excess of 10 business days, to the MSRB through EMMA, notice of the occurrence of any of the following events (each a “Material Fact,” as hereinafter defined): (A)Principal and interest payment delinquencies; (B)Non-payment related defaults, if material; (C)Unscheduled draws on debt service reserves reflecting financial difficulties; (D)Unscheduled draws on credit enhancements reflecting financial difficulties; (E)Substitution of credit or liquidity providers, or their failure to perform; (F)Adverse tax opinions, the issuance by the Internal Revenue Service of proposed or final determinations of taxability, Notices of Proposed Issue (IRS Form 5701-TEB) or other material notices or determinations with respect to the tax status of the Bonds,or other material events affecting the tax status of the Bonds; (G)Modifications to rights of security holders, if material; (H)Bond calls, if material, and tender offers; (I)Defeasances; (J) Release, substitution, or sale of property securing repayment of the securities, if material; (K)Rating changes; (L)Bankruptcy, insolvency, receivership or similar event of the City; (M)The consummation of a merger, consolidation, or acquisition involving an obligated person or the sale of all or substantially all of the assets of the obligated person, other than in the ordinary course of business, the entry into a definitive agreement to undertake such an action or the termination of a definitive agreement relating to any such actions, other than pursuant to its terms, if material; and June 23, 2025 City Council Meeting Minutes 17 Council Packet Page Number 19 of 452 E2 (N)Appointment of a successor or additional paying agent or the change of name of a paying agent, if material. (O)Incurrence of a financial obligation of the obligated person, if material, or agreement to covenants, events of default, remedies, priority rights, or other similar terms of a financial obligation of the obligated person, any of which affect security holders, if material; and (P)Default, event of acceleration, termination event, modification of terms, or other similar events under the terms of a financial obligation of the obligated person, any of which reflect financial difficulties. For purposes of the events identified in paragraphs (O) and (P) above, the term “financial obligation” means (i) a debt obligation; (ii) a derivative instrument entered into in connection with, or pledged as security or a source of payment for, an existing or planned debt obligation; or (iii) a guarantee of (i) or (ii). The term “financial obligation” shall not include municipal securities as to which a final official statement has been provided to the MSRB consistent with the Rule. As used herein, for those events that must be reported if material, a “Material Fact” is a fact as to which a substantial likelihood exists that a reasonably prudent investor would attach importance thereto in deciding to buy, hold or sell the Bonds or, if not disclosed, would significantly alter the total information otherwise available to an investor from the Official Statement, information disclosed hereunder or information generally available to the public. Notwithstanding the foregoing sentence, a Material Fact is also a fact that would be deemed material for purposes of the purchase, holding or sale of the Bonds within the meaning of applicable federal securities laws, as interpreted at the time of discovery of the occurrence of the event. For the purposes of the event identified in (L) hereinabove, the event is considered to occur when any of the following occur: the appointment of a receiver, fiscal agent or similar officer for an obligated person in a proceeding under the U.S. BankruptcyCode or in any other proceeding under state or federal law in which a court or governmental authority has assumed jurisdiction over substantially all of the assets or business of the obligated person, or if such jurisdiction has been assumed by leaving the existing governing body and officials or officers in possession but subject to the supervision and orders of a court or governmental authority, or the entry of an order confirming a plan of reorganization, arrangement or liquidation by a court or governmental authority having supervision or jurisdiction over substantially all of the assets or business of the obligated person. (3)In a timely manner, to the MSRB through EMMA, notice of the occurrence of any of the following events or conditions: (A)the failure of the City to provide the Disclosure Information required under paragraph (b)(1) at the time specified thereunder; (B)the amendment or supplementing of this section pursuant to subsection (d), together with a copy of such amendment or supplement and any explanation provided by the City under subsection (d)(2); (C)the termination of the obligations of the City under this section pursuant to subsection (d); (D)any change in the accounting principles pursuant to which the financial statements constituting a portion of the Disclosure Information are prepared; and (E)any change in the fiscal year of the City. June 23, 2025 City Council Meeting Minutes 18 Council Packet Page Number 20 of 452 E2 (c) Manner of Disclosure. (1)The City agrees to make available to the MSRB through EMMA, in an electronic format as prescribed by the MSRB, the information described in subsection (b). (2)All documents provided to the MSRB pursuant to this subsection (c) shall be accompanied by identifying information as prescribed by the MSRB from time to time. (d) Term; Amendments; Interpretation. (1)The covenants of the City in this section shall remain in effect so long as any Bonds are outstanding. Notwithstanding the preceding sentence, however, the obligations of the City under this section shall terminate and be without further effect as of any date on which the City delivers to the Registrar an opinion of Bond Counsel to the effect that, because of legislative action or final judicial or administrative actions or proceedings, the failure of the City to comply with the requirements of this section will not cause participating underwriters in the primary offering of the Bonds to be in violation of the Rule or other applicable requirements of the Securities Exchange Act of 1934, as amended, or any statutes or laws successory thereto or amendatory thereof. (2)This section (and the form and requirements of the Disclosure Information) may be amended or supplemented by the City from time to time, without notice to (except as provided in paragraph (c)(2) hereof) or the consent of the Owners of any Bonds, by a resolution of this Council filed in the office of the recording officer of the City accompanied by an opinion of Bond Counsel, who may rely on certificates of the City and others and the opinion may be subject to customary qualifications, to the effect that: (i) such amendment or supplement (a) is made in connection with a change in circumstances that arises from a change in law or regulation or a change in the identity, nature or status of the City or the type of operations conducted by the City, or (b) is required by, or better complies with, the provisions of paragraph (b)(5) of the Rule; (ii) this section as so amended or supplemented would have complied with the requirements of paragraph (b)(5) of the Rule at the time of the primary offering of the Bonds, giving effect to any change in circumstances applicable under clause (i)(a) and assuming that the Rule as in effect and interpreted at the time of the amendment or supplement was in effect at the time of the primary offering; and (iii) such amendment or supplement does not materially impair the interests of the Bondowners under the Rule. If the Disclosure Information is so amended, the City agrees to provide, contemporaneously with the effectiveness of such amendment, an explanation of the reasons for the amendment and the effect, if any, of the change in the type of financial information or operating data being provided hereunder. (3)This section is entered into to comply with the continuing disclosure provisions of the Rule and should be construed so as to satisfy the requirements of paragraph (b)(5) of the Rule. June 23, 2025 City Council Meeting Minutes 19 Council Packet Page Number 21 of 452 E2 SECTION 10. CERTIFICATION OF PROCEEDINGS. 10.01. Registration of Bonds. The City Clerk is hereby authorized and directed to file a certified copy of this resolution with the County Auditor of Ramsey County, together with such additional information as is required, and to obtain a certificate from each that the Bonds and the taxes levied pursuant hereto have been duly entered upon such County Auditor’s bond register. 10.02. Authentication of Transcript. The officers of the City and the County Auditor are hereby authorized and directed to prepare and furnish to the Purchaser and to Dorsey & Whitney LLP, Bond Counsel, certified copies of all proceedings and records relating to the Bonds and such other affidavits, certificates and information as may be required to show the facts relating to the legality and marketability of the Bonds, as the same appear from the books and records in their custody and control or as otherwise known to them, and all such certified copies, affidavits and certificates, including any heretofore furnished, shall be deemed representations of the City as to the correctness of all statements contained therein. 10.03. Official Statement. The Preliminary Official Statement relating to the Bonds prepared and distributed by Ehlers is hereby approved. Ehlers is hereby authorized on behalf of the City to prepare and distribute to the Purchaser within seven business days from the date hereof, a Final Official Statement listing the offering price, the interest rates, selling compensation, delivery date, the underwriters and such other information relating to the Bonds required to be included in the Official Statement by Rule l5c2-12 adopted by the Securities and Exchange Commission under the Securities Exchange Act of 1934. The officers of the City are hereby authorized and directed to execute such certificates as may be appropriate concerning the accuracy, completeness and sufficiency of the Official Statement. 10.04. Authorization of Payment of Certain Costs of Issuance of the Bonds The Cityauthorizes the Purchaser to forward the amount of Bond proceeds allocable to the payment of issuance expenses to Wells Fargo Bank, N.A. on the closing date for further distribution as directed by Ehlers. THE REMAINDER OF THIS PAGEINTENTIONALLYLEFT BLANK June 23, 2025 City Council Meeting Minutes 20 Council Packet Page Number 22 of 452 E2 EXHIBIT A UNITED STATES OF AMERICA STATE OF MINNESOTA COUNTY OF RAMSEY CITY OF MAPLEWOOD GENERAL OBLIGATION IMPROVEMENT BOND, SERIES 2025A R-___$_________ INTEREST MATURITY DATE OF ORIGINAL RATEDATEISSUECUSIP NO. FEBRUARY1, __%20__JULY 16, 2025 REGISTERED OWNER:CEDE & CO. PRINCIPAL AMOUNT:THOUSAND DOLLARS CITY OF MAPLEWOOD, State of 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 amount specified above on the maturity date specified above and promises to pay interest thereon from the date of original issue specified above or from the most recent Interest Payment Date (as hereinafter defined) to which interest has been paid or duly provided for, at the annual interest rate specified above, payable on February1 and August1 in each year, commencing August 1, 2026 (each such date, an “Interest Payment Date”), all subject to the provisions referred to herein with respect to the redemption of the principal of this Bond before maturity. The interest so payable on any Interest Payment Date shall be paid 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 calendar month preceding that in which such Interest Payment Date occurs. Interest hereon shall be computed on the basis of a 360-day year composed of twelve 30-day months. The interest hereon and, upon presentation and surrender hereof at the principal office of the agent of the Registrar describedbelow, the principal hereof are payable in lawful money of the United States of America by check or draft drawn on Bond Trust Services Corporation, Roseville, Minnesota, as Bond registrar, transfer agent and paying agent, or its successor designated underthe Resolution described herein (the “Registrar”) or other agreed-upon means of payment by the Registrar or its designated successor. For the prompt and full payment of such principal and interest as the same respectively come due, the full faith and credit and taxing powers of the City have been and are hereby irrevocably pledged. This Bond is one of an issue (the “Bonds”) in the aggregate principal amount of $2,510,000 issued pursuant to a resolution adopted by the City Council on June 23, 2025 (the “Resolution”), June 23, 2025 City Council Meeting Minutes 21 Council Packet Page Number 23 of 452 E2 to finance various improvement projects. This Bond is issued by authority of and in strict accordance with the provisions of the Constitution and laws of the State of Minnesota thereunto enabling, including Minnesota Statutes, Chapters 429 and 475. For the full and prompt payment of the principal of and interest on the Bonds as the same become due, the full faith, credit and taxing power of the City have been and are hereby irrevocably pledged. The Bonds are issuable only in fully registered form, in thedenomination of $5,000 or any integral multiple thereof, of single maturities. Bonds maturing on February1, 2036 and later years shall be subject to redemption and prepayment at the option of the City, in whole or in part, in such order of maturity dates as the City may select and, within a maturity, by lot as selected by the Registrar (or, if applicable, by the Bond depository in accordance with its customary procedures) in multiples of $5,000, on February1, 2035 and on any date thereafter, at a price equal to the principal amount thereof and accrued interest to the date of redemption. The City shall cause notice of the call for redemption thereof to be published if and to the extent required by law, and at least thirty (30) and not more than sixty (60) days prior to the designated redemption date, shall cause notice of call for redemption to be mailed, by first class mail (or, if applicable, provided in accordance with the operational arrangements of the securities depository), to the registered holders of any Bonds, at the holders’ addresses as they appear on the Bond register maintained by the Bond Registrar, but no defect in or failure to give such mailed notice of redemption shall affect the validity of proceedings for the redemption of any Bond not affected by such defect or failure. Official notice of redemption having been given as aforesaid, the Bonds or portions of Bonds so to be redeemed shall, on the redemption date, become due and payable at the redemption price therein specified and from and after such date (unless the City shall default in the payment of the redemptionprice) such Bonds or portions of Bonds shall cease to bear interest. Upon partial redemption of any Bond, a new Bond or Bonds will be delivered to the owner without charge, representing the remaining principal amount outstanding. 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 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 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 designated transferee or registered owner, of the same aggregate principal amount, bearing interest at 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 any such transfer or exchange. The Bonds have been designated as “qualified tax-exempt obligations” pursuant to Section265(b)(3) of the Internal Revenue Code of 1986, as amended. The City and the 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 as herein provided and for all other purposes, and neither the City nor the Registrar shall be affected by any notice to the contrary. Notwithstanding any other provisions of this Bond, so long as this Bond is registered in the name of Cede & Co., as nominee of The Depository Trust Company, or in the name of any other nominee of The Depository Trust Company or other securities depository,the Registrar shall pay all principal of and interest on this Bond, and shall give all notices with respect to this June 23, 2025 City Council Meeting Minutes 22 Council Packet Page Number 24 of 452 E2 Bond, only to Cede & Co. or other nominee in accordance with the operational arrangements of The Depository Trust Company or other securities depository as agreed to by the City. 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; that, prior to the issuance hereof, the City Council has by the Resolution covenanted and agreed to collect and apply to payment of the bonds ad valorem taxes levied on all taxable property in the City and special assessments upon property specially benefited by the local improvements financed with the Bonds, which taxes and assessments are estimated to be collectible in years and amounts sufficient to produce sums not less than 5% in excess of the principal of and interest on the Bonds when due, and has appropriated such assessments and taxes to its General Obligation ImprovementBonds, Series 2025A Bond Fund for the payment of such principal and interest; that if necessary for the payment of such principal and interest, additional ad valorem taxes are required to be levied upon all taxable property in the City, without limitationas to rate or amount; that all proceedings relative to the projects financed by this Bond have been or will be taken according to law and that the issuance of this Bond, together with all other indebtedness of the City outstanding on the date hereof and on the date of its actual issuance and delivery, does not cause the indebtedness of the City to exceed any constitutional or statutory limitation of indebtedness. This Bond shall not be valid or become obligatory for any purpose or be entitled to any security or benefit under the Resolution until the Certificate of Authentication hereon shall have been executed by the Registrar by manual signature of one of its authorized representatives. IN WITNESS WHEREOF, the City has caused this Bond to be executed on its behalf by the facsimile signatures of its Mayor and City Clerk and has caused this Bond to be dated as of the date set forth below. CITY OF MAPLEWOOD, MINNESOTA (facsimile signature – City Clerk) (facsimile signature – Mayor) __________ CERTIFICATE OF AUTHENTICATION This is one of the Bonds delivered pursuant to the Resolution mentioned within. Date of Authentication: __________________ BOND TRUST SERVICES CORPORATION as Registrar June 23, 2025 City Council Meeting Minutes 23 Council Packet Page Number 25 of 452 E2 By Authorized Representative The following abbreviations, when used in the inscription on the face of this Bond, shall be construed as though they were written out in full according to the applicable laws or regulations: TEN COM --as tenants in commonUTMA …………. as Custodian for ………….. (Cust)(Minor) TEN ENT --as tenants by the entireties under Uniform Transfers to Minors Act ....…….. (State) JT TEN --as joint tenants with right of survivorship and not as tenants in common Additional abbreviations may also be used. __________ 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 enlargement or any change whatsoever. Signature Guaranteed: Signature(s) must be guaranteed by an “eligible guarantor institution” meeting the requirements of the Registrar, which requirements include membership or participation in STAMP or such other “signature guaranty program” as may be determined by the Registrar in addition to or in substitution for STAMP, all in accordance with the Securities Exchange Act of 1934, as amended. PLEASE INSERT SOCIAL SECURITY OR OTHER IDENTIFYING NUMBER OF ASSIGNEE: June 23, 2025 City Council Meeting Minutes 24 Council Packet Page Number 26 of 452 E2 EXHIBIT C TAX LEVIES Tax Levy Schedule Tax Tax Bond Levy Collect Pay YearYearYearTotal P+INet New D/SP & I @105%Net Levy 202520262027237,137.50237,137.50248,994.38248,994.38 202620272028236,900.00236,900.00248,745.00248,745.00 202720282029240,650.00240,650.00252,682.50252,682.50 202820292030238,900.00238,900.00250,845.00250,845.00 202920302031236,900.00236,900.00248,745.00248,745.00 203020312032239,650.00239,650.00251,632.50251,632.50 203120322033236,900.00236,900.00248,745.00248,745.00 203220332034238,900.00238,900.00250,845.00250,845.00 203320342035235,400.00235,400.00247,170.00247,170.00 203420352036236,650.00236,650.00248,482.50248,482.50 203520362037237,400.00237,400.00249,270.00249,270.00 203620372038239,600.00239,600.00251,580.00251,580.00 203720382039236,400.00236,400.00248,220.00248,220.00 203820392040238,000.00238,000.00249,900.00249,900.00 203920402041239,200.00239,200.00251,160.00251,160.00 Total--$3,568,587.50$3,568,587.50$3,747,016.88$3,747,016.88 RAMSEY COUNTY AUDITOR’S CERTIFICATE AS TO REGISTRATION AND TAX LEVY The undersigned, being the duly qualified and acting County Auditor of Ramsey County, Minnesota, hereby certifies that there has been filed in my office a certified copy of a resolution duly adopted on June 23, 2025, by the City Council of Maplewood, Minnesota, setting forth the form and details of an issue of $2,510,000 General Obligation Improvement Bonds, Series 2025A dated the date of issuance thereof. I further certify that the issue has been entered on my bond register and the tax required by law for their payment has been levied and filed as required by Minnesota Statutes, Sections 475.61 through 475.63. WITNESS my hand and official seal on the _____ day of _______,2025. Ramsey County Auditor (SEAL) June 23, 2025 City Council Meeting Minutes 25 Council Packet Page Number 27 of 452 E2 The friendly amendment was accepted. Ayes – All The motion passed. 2.Private Tree Relief Program Update Item I2 was removed from the agenda. J.NEW BUSINESS 1.Resolution Ordering Preparation of Feasibility Study, 2026 Maplewood Street Improvements, City Project 25-21 Public Works Director Love gave the staff report. CouncilmemberCavemoved to approve the Resolution Ordering the Preparation of a Feasibility Study for the 2026 Maplewood Street Improvements, City Project 25-21. Resolution 25-06-2413 RESOLUTIONORDERING PREPARATION OF A FEASIBILITY STUDY CITY PROJECT 25-21 WHEREAS, it is proposed to make improvements to the County Road C Area Streets and the Walter-Beam Area Streets, which is hereby called the 2026 Maplewood Street Improvements, City Project 25-21; and WHEREAS, it is proposed to assess the benefited properties for all or a portion of the cost of the improvement, pursuant to Minnesota Statutes, Chapter 429, NOW, THEREFORE, BE IT RESOLVED by The City Council of Maplewood, Minnesota: 1.The proposed improvement is referred to the City Engineer for study and reporting to the City Council advising the council, in a preliminary way, as to whether the proposed improvement is necessary, cost-effective, and feasible; whether it should best be made as proposed or in connection with some other improvement, and the estimated cost of the improvement as recommended. 2.Funds in the amount of $100,000 are appropriated to prepare this feasibility study. Seconded by Councilmember Juenemann Ayes – All The motion passed. 2.Saint Paul Police Training Facility, 2621 Linwood Avenue East a.Conditional Use Permit Resolution b.Design Review Resolution c.Wetland Buffer Variance Resolution June 23, 2025 City Council Meeting Minutes 26 Council Packet Page Number 28 of 452 E2 Community Development Director Parr gave the staff report. Mayor Abrams shared additional comments. City Manager Sable provided a summary of questions the City posed to Ramsey County and the City of St Paulregarding the use of the gun range. Deb Brandwick, Vice-President with Oertel Architects, Senior Commander Jen Corcoran and Sergeant Lisa Cruz, with the St. Paul Police Department,provided additional information and answered questions of council.City Attorney Batty provided additional comments. CouncilmemberCavemoved to approve the conditional use permit resolution for the Saint Paul Police Department’s Training Facility at 2621 Linwood Avenue East, subject to certain conditions of approval. Community Development Director Parr, City Attorney Batty, and City Manager Sable added clarification that the resolution includes “applicant” and “property owner” in the body of the revised resolution. Resolution 25-06-2414 CONDITIONAL USE PERMIT RESOLUTION BE ITRESOLVED by the City Council of the City of Maplewood, Minnesota, as follows: Section 1. Background. 1.01The City of Saint Paul Police Department (the “applicant”) has requested a Conditional Use Permit to build a new training facility on the property at 2621 Linwood Avenue East. 1.02The property located at 2621 Linwood Avenue East is owned by Ramsey County (the “property owner”) and is legally described as: The west 600 feet of the South 525 feet of the Southeast Quarter of the Southeast Quarter of Section 12, Township 28, Range 22, according to the plat thereof on file and of record in the office of the Register of Deeds in and for Ramsey County, Minnesota. PIN: 122822440002 Section 2. Standards. 2.01 City Ordinance Section 44-1029(1) requires a conditional use permit for public service or building uses. 2.02 General Conditional Use Permit Standards. The City Ordinance 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. June 23, 2025 City Council Meeting Minutes 27 Council Packet Page Number 29 of 452 E2 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 no more than minimal adverse environmental effects. Section 3. Findings. 3.01 The proposal meets the Conditional Use Permit standards. Section 4. City Review Process 4.01The City conducted the following review when considering this conditional use permit request. 1.On April 15, 2025, 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 allowed everyone to speak and present written statements at the hearing. The Planning Commission recommended that the City Council approve this resolution. 2.On June 23, 2025, the City Council discussed this resolution. They considered reports and recommendations from the planning commission and City staff. Section 5.City Council June 23, 2025 City Council Meeting Minutes 28 Council Packet Page Number 30 of 452 E2 5.01The City Council hereby approves the resolution. Approval is based on the findings outlined in section 3 of this resolution. Approval is subject to the following conditions: 1.The applicant must notify the neighborhood within 500 feet or greater of any scheduled use of the shooting range, including the hours of operation. The neighborhood notification shall be provided monthly when the facility and exterior shooting areas are used. 2.The property must adhere to the Environmental Protection Agency's Best Practices for Lead Management at Outdoor Shooting Ranges and the Shooting Range Performance Standards outlined in Minnesota Statutes 87A. The applicant and property owner will complete an Environmental Stewardship Plan for Management of Lead/Bullets at Outdoor Shooting Ranges. A template is provided in the EPA’s Best Practices. 3.The applicant and property owner will provide an annual report detailing the site’s compliance with the EPA’s Best Practices for Lead Management and the Environmental Stewardship Plan. 4.The property must adhere to the Minnesota Legislature’s noise level standards and maximum level for shooting ranges as detailed by the Minnesota Pollution Control Agency and in Minnesota Statute 87A. 5.All ground-mounted and roof-mounted mechanical equipment and trash receptacles shall be screened according to the ordinance. 6.Adequate separation, buffering, and screening must be provided around the training facility and exterior training areas. If the city determines additional screening or buffering is required, the applicant shall ensure this is completed as notified by the city. 7.All construction shall follow the approved plans. The director of community development may approve minor changes. 8.The proposed construction must be substantially started within one year of council approval, or the permit shall become null and void. 9.The city council shall review this permit in one year. 10.The applicant shall meet the conditions outlined in the design review resolution. Seconded by Mayor Abrams Ayes – Mayor Abrams Councilmember Cave Councilmember Juenemann Councilmember Villavicencio Nays – Councilmember Lee June 23, 2025 City Council Meeting Minutes 29 Council Packet Page Number 31 of 452 E2 The motion passed. CouncilmemberCavemoved to approve the design review resolution for constructing a training facility for the Saint Paul Police Department at 2621 Linwood Avenue East, subject to certain conditions of approval. Resolution 25-06-2415 DESIGN REVIEW RESOLUTION BE IT RESOLVED by the City Council of the City of Maplewood, Minnesota, as follows: Section 1. Background. 1.01The City of Saint Paul Police Department has requested approval of a design review to construct a new training facility on the property at 2621 Linwood Avenue East. 1.02The property located at 2621 Linwood Avenue East is legally described as: The west 600 feet of the South 525 feet of the Southeast Quarter of the Southeast Quarter of Section 12, Township 28, Range 22, according to the plat thereof on file and of record in the office of the Register of Deeds in and for Ramsey County, Minnesota. PIN: 122822440002 Section 2. Site and Building Plan Standards and Findings. 2.01 City ordinance requires that the community design review board make the following findings to approve plans: 1.That the design and location of the proposed development and its relationship to neighboring, existing, or proposed developments and traffic is such that it will not impair the desirability of investment or occupation in the neighborhood; that it will not unreasonably interfere with the use and enjoyment of neighboring, existing or proposed developments; and that it will not create traffic hazards or congestion. 2.That the design and location of the proposed development are in keeping with the character of the surrounding neighborhood and are not detrimental to the harmonious, orderly, and attractive development contemplated by this article and the city's comprehensive municipal plan. 3.That the design and location of the proposed development would provide a desirable environment for its occupants, as well as for its neighbors, and that it is aesthetically of good composition, materials, textures, and colors. 2.02The community design review board reviewed the proposal on April 15, 2025, and recommended that the City Council approve this resolution. June 23, 2025 City Council Meeting Minutes 30 Council Packet Page Number 32 of 452 E2 2.03 The proposal meets the specific findings for design review approval. Section 3. City Council Action. 3.01The above-described site and design plans are herebyapprovesbased on the findings outlined in Section 2 of this resolution. Subject to staff approval, the site must be developed and maintained in substantial conformance with the design plans. Approval is subject to the applicant doing the following: 1.If the city has not issued a building permit for this project, repeat this review in two years. 2.All fire marshal, city engineer, and building official requirements must be met. 3.Satisfy the requirements in the engineering review by Jon Jarosch, dated April 2, 2025. 4.Satisfy the requirements in the environmental review by Shann Finwall, dated May 20, 2025. 5.The applicant shall obtain all required permits from the Ramsey- Washington Metro Watershed District. 6.The applicant shall obtain all required permits from the Minnesota Pollution Control Agency for demolition and construction. 7.The applicant shall install a stop sign at the property exit on Linwood Avenue. 8.Per city ordinance standards, all mechanical equipment and trash receptacles shall be screened from the view of all nearby residential properties or adjacent public streets. 9.Before the issuance of a building permit, the applicant shall submit for staff approval the following items: a.The applicant shall provide the city with a cash escrow or an irrevocable letter of credit for all required exterior improvements. The amount shall be 150 percent of the cost of the work. b.Additional details to accompany the lighting plan: a description of each luminaire, including the manufacturer’s catalog cuts and drawings. c. An updated landscape plan as outlined in the environmental review. 10.The applicant shall complete the following before occupying the building: June 23, 2025 City Council Meeting Minutes 31 Council Packet Page Number 33 of 452 E2 a.Replace any property irons that were removed because of this construction. b.Provide continuous concrete curb and gutter around the parking lot and driveways. c. Install all required landscaping and an in-ground lawn irrigation system for all landscaped areas. d.Install all required outdoor lighting. e.Install all required sidewalks and trails. 11.If any required work is not done, the city may allow temporary occupancy if: a.The city determines that the work is not essential to public health, safety, or welfare. b.The above-required letter of credit or cash escrow is held by the City of Maplewood for all required exterior improvements. The owner or contractor shall complete any unfinished exterior improvements by June 1 of the following year if occupancy of the building is in the fall or winter or within six weeks of occupancy of the building if occupancy is in the spring or summer. 12.All work shall follow the approved plans. The director of community development may approve minor changes. Seconded by Mayor Abrams Ayes – Mayor Abrams Councilmember Cave Councilmember Juenemann Councilmember Villavicencio Nays – Councilmember Lee The motion passed. CouncilmemberCave moved to approve the wetland buffer variance resolution for a new training facility to be constructed at 2621 Linwood Avenue East. Resolution 25-06-2416 WETLAND BUFFER VARIANCE RESOLUTION BE ITRESOLVED by the City Council of the City of Maplewood, Minnesota, as follows: Section 1. Background. 1.01The City of Saint Paul Police Department has requested a wetland buffer variance to build a new training facility on the property at 2621 Linwood Avenue East. June 23, 2025 City Council Meeting Minutes 32 Council Packet Page Number 34 of 452 E2 1.02The property located at 2621 Linwood Avenue East is legally described as: The west 600 feet of the South 525 feet of the Southeast Quarter of the Southeast Quarter of Section 12, Township 28, Range 22, according to the plat thereof on file and of record in the office of the Register of Deeds in and for Ramsey County, Minnesota. PIN: 122822440002 1.03 The site was initially developed and graded in approximately 1975, before the City’s wetland ordinance and wetland buffer requirements. The drive lane, tactical training buildings, storage building, and gravel pad extend into the 100-foot wetland buffers and are considered pre-existing nonconforming structures and encroachments. 1.04The new development requires a 41-foot wetland buffer variance, wetland buffer averaging, and wetland buffer mitigation as required by the wetland ordinance. The new development will have grading to within approximately 53 feet of the eastern Manage A wetland for the extension of a utility line, parking stall, and septic system. Grading will come within approximately 59 feet of the western Manage A wetland for building earthwork. Other portions of the new development will be within the 75-foot minimum buffer. Section 2. Standards. 2.01 Wetland Buffer Variance Standards. The City Ordinance states that the City Council must base approval of a variance on the following standards for approval. 1.Before the city council acts on a wetland ordinance variance, the Environmental and Natural Resources Commission and the Planning Commission will make a recommendation to the city council. The city shall hold a public hearing for the variance. The city shall notify property owners within 500 feet of the property for which the variance is requested at least ten days before the hearing. 2.The city may require the applicant to mitigate any wetland, stream, or buffer alteration impacts with the approval of a variance, including, but not limited to, implementing one or more of the strategies listed in subsection 18-221(e)(4) (mitigation). 3.To approve a variance, the city council shall apply the findings for variance approval as required in Minnesota Statutes. 4.The applicant for a variance shall submit, with the variance application and any other required materials, a statement showing how the proposal would meet the findings for variance approval. June 23, 2025 City Council Meeting Minutes 33 Council Packet Page Number 35 of 452 E2 Section 3. Findings. 3.01The proposal meets the specific wetland buffer variance standards. Section 4. City Review Process 4.01The City conducted the following review when considering this wetland buffer variance request. 1.On April 15, 2025, 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 allowed everyone to speak and present written statements at the hearing. The Planning Commission recommended that the City Council approve this resolution. 2.On May 19, 2025, the Environmental and Natural Resources Commission held a public meeting to discuss the proposal. The ENR recommended that the City Council approve this resolution. 3.On June 23, 2025, the City Council discussed this resolution. They considered reports and recommendations from the planning commission and City staff. Section 5.City Council 5.01The City Council hereby approvesthe resolution. Approval is based on the findings outlined in section 3 of this resolution. Approval is subject to the following conditions: 1.All construction shall follow the approved plans. The director of community development may approve minor changes. 2.The applicant shall meet the conditions outlined in the design review resolution. Seconded by Mayor Abrams Ayes – Mayor Abrams Councilmember Cave Councilmember Villavicencio Nays – Councilmember Juenemann Councilmember Lee The motion passed. 3.Ordinance Amending Section 18-33 to Prohibit the Parking and Storage of Vehicles on Certain Areas Community Development Director Parr gave the staff report and answered questions of council. June 23, 2025 City Council Meeting Minutes 34 Council Packet Page Number 36 of 452 E2 CouncilmemberLeemoved to approve the ordinance amending Section 18-33 to prohibit the parking and storage of vehicles on certain areas. Ordinance1053 AN ORDINANCE AMENDING SECTION 18-33 OF THE MAPLEWOOD CITY CODE TO PROHIBIT THE PARKING AND STORAGE OF VEHICLES ON CERTAIN AREAS THE CITY COUNCIL OF THE CITY OF MAPLEWOOD, MINNESOTA ORDAINS AS FOLLOWS: Section 1. Section 18-33 of the Maplewood City Code is hereby amended to revise subdivision (23) as follows and add subdivision (26): Sec. 18-33. – Nuisances affecting peace and safety. The following are declared to be nuisances affecting public peace and safety: *** (23)All other conditions, acts or things which are liable to cause injury to the person or property of anyone. *** (26)The parking or storage of a vehicle, or any part of a vehicle, on grass, unimproved areas, or other areas not consisting of a lawfully installed hard surface. Section 2. This Ordinance shall be effective following its adoption and publication. Seconded by Councilmember Juenemann Ayes – All The motion passed. 4.Boards and Commissions Discussion Assistant City Manager Darrow gave the staff report. Community Development Director Parr and City Manager Sable added additional comments. Council discussed the agenda item. No action required. K.AWARD OF BIDS None L.ADJOURNMENT Mayor Abramsadjourned the meeting at9:04p.m. June 23, 2025 City Council Meeting Minutes 35 Council Packet Page Number 37 of 452 F1a CITY COUNCIL STAFF REPORT Meeting Date July 14, 2025 REPORT TO: City Council REPORT FROM: Michael Sable, City Manage r PRESENTER: Michael Sable, City Manager AGENDA ITEM: Council Calendar Update Action Requested: MotionDiscussion Public Hearing Form of Action: Resolution Ordinance Contract/AgreementProclamation Policy Issue: This item is informational and intended to provide the Council an indication on the current planning for upcoming agenda items and the Work Session schedule. These are not official announcements of the meetings, but a snapshot look at the upcoming meetings for the City Council to plan their calendars. Recommended Action: No motion needed. This is an informational item. Upcoming Agenda Items and Work Sessions Schedule: July 28: EDA Meeting: EDA Budget Discussion and Strategic Plan Workshop: YMCA Facility Report, Charitable Gambling Policy August 11: Workshop: 2026 Budget Workshop (with Public Comment), Financial Management Plan Review (Ehlers) Council Comments: Comments regarding Workshops, Council Meetings or other topics of concern or interest. 1.Transit Discussion 2.Discuss Charitable Gambling Policy Community Events and Notifications: Celebrate Summer, July 16, 6 Î 7:30 PM, Afton Heights Parks (63 Sterling Street N) Fishing With Friends, July 17, 4 Î 7 PM, Spoon Lake (2395 Keller Pkwy) Tuj Lub Courts Grand Re-Opening, July 19, 10 AM Î Noon, Keller Regional Park Putt Putt with Public Safety, July 31, 12:30 Î 3 PM, Midwest Golf Dome Celebrate Summer, August 13, 6 Î 7:30 PM, Edgerton Park (2001 Edgerton Street N) Friday Fireworks, September 19, 5 Î 8 PM, Edgerton Park (2001 Edgerton Street N) Council Packet Page Number 38 of 452 F1a Maplewood Living Schedule: Author Due Date Edition Lee Aug 19 September 2025 Sable October 16 November 2025 Abrams December 15 January 2026 Juenemann Feb 17 March 2026 Cave April 16 May 2026 Villavicencio June 16 July 2026 Lee August 17 September 2026 All assignments are subject to change based on election filings. Council Packet Page Number 39 of 452 F3 CITY COUNCIL STAFF REPORT Meeting Date July 14, 2025 REPORT TO:Michael Sable, City Manager REPORT FROM: Brian Bierdeman, Public Safety Director PRESENTER: Brian Bierdeman, Public Safety Director AGENDA ITEM: Swearing-In Ceremony for Four Police Officers Rachel Franco Vincent, Clare Marie Patros, Robert Norve and Jacob Boor Action Requested: MotionDiscussion Public Hearing Form of Action: Resolution OrdinanceContract/Agreement Proclamation Policy Issue: The Maplewood Police Department had an open hiring and recruitment process to fill multiple police officer vacancies. Police Officers Rachel Franco Vincent, Clare Marie Patros, Robert Norve and Jacob Boor will be officially sworn in with the Maplewood Police Department. Recommended Action: For presentation purposes only. 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 N/A Background: Officer Franco-Vincent was born in Saint Cloud and grew up in Waite Park, MN. She researched Maplewood prior to applying and found the environment, pace, and community to be what she was looking for in a career. Officer Franco-Vincent had connections to Lieutenant Hoemke through shared military service in the MN National Guard, which provided a foundation for starting a career in Maplewood. Before becoming a police officer, Officer Franco-Vincent dedicated three years after high school (2019- 2021) to serving in the Minnesota Army National Guard as a combat medic. During that time, Officer Franco-Vincent completed basic combat training, advanced individual training, and a deployment to the Horn of Africa. Council Packet Page Number 40 of 452 F3 After returning from deployment, Officer Franco-Vincent attended Minnesota State University— Mankato, where she earned her bachelor’s degree in Law Enforcement. While in college, she worked as an emergency medical technician with the Mayo Clinic Ambulance Service in Mankato. Officer Franco-Vincent completed the Hennepin Technical College law enforcement skills program and was hired as a police officer in Maplewood. Officer Franco-Vincent applied solely to Maplewood, knowing that Maplewood was the best fit for her. She said the department was so appealing because of the strong relationships formed between coworkers, the family-like dynamic, and the faster-paced call load of working around a metropolitan area. For now, she wants to ensure she successfully completes her first year of probation before she pursues other department goals. Officer Franco-Vincent hopes to one day become a field training officer and a member of the department’s training unit. In her off-time, Officer Franco-Vincent enjoys being with her dogs, shooting archery with her husband, and spending time in nature. Officer Patros grew up in West St. Paul and has been interested in becoming a police officer since she was a child. After high school, she pursued a bachelor’s degree in Business Management with an emphasis on non-profit business at the University of St. Thomas. While studying non-profit business, Ofc. Patros worked at a homeless shelter in downtown St. Paul, where she reaffirmed her passion for working directly in the community. While at the homeless shelter, Officer Patros got to know a few St. Paul Police Officers who worked off duty there. Through those relationships, she was able to go on ride-alongs with different police departments in the metro and ultimately decided to go back to school at Century College to pursue her law enforcement certificate. While attending Century College, Officer Patros was hired as a Community Service Officer with the Maplewood Police Department. She was drawn to the Department because of its positive environment among peers, its emphasis on work-life balance, and its priority of family first. Additionally, Officer Patros appreciated the pace and call volume at the department. After completing her certificate program, Officer Patros was promoted to Police Officer. She looks forward to spending more time on patrol and is interested in pursuing a role as a negotiator in the future. In her free time, Officer Patros enjoys spending time with her family and dog, traveling to new places, and boating. Officer Norve was born in St. Paul and is currently from Woodbury. He has many memories of going to the Maplewood Mall as a child and visiting his grandfather, who lives on the border of Maplewood. Prior to being hired as an Officer, Officer Norve was a Community Service Officer with the Woodbury Police Department and a Correctional Officer with the Washington County Sheriff’s Office. While working in the jail, Officer Norve completed his associate's degree in Law Enforcement at Inver Hills Community College and completed skills at Hennepin Technical College. The Maplewood Police Department was the first Department that Officer Norve applied to. He was familiar with the city, and the department had been recommended to him. After doing some ride-alongs and seeing the department's culture, Officer Norve knew he wanted to be a police officer in Maplewood. In the near future, he is looking forward to completing his probationary period and eventually would like to become a field training officer and a use-of-force instructor. In his free time, Officer Norve enjoys watching movies, playing video games, and spending time with his friends and family. Council Packet Page Number 41 of 452 F3 Officer Boor was born in Burnsville and grew up in Eagan. He played hockey and would often travel to Maplewood as a kid to play games at Aldrich Arena. Before becoming a police officer, Officer Boor earned his bachelor's degree in Criminology and Sociology from the University of Minnesota Duluth in 2019. He then completed the law enforcement certificate program at Inver Hills Community College and skills at Hennepin Technical College. While attending school, Officer Boor worked as a Public Safety Officer for the University of St. Thomas. One of the reasons Officer Boor chose Maplewood is the amount of community outreach that the department conducts each year and the positive interactions it fosters with community members. Officer Boor looks forward to completing his probationary period and continuing to develop as a patrol officer. In the near future, he would like to become a field training officer and join the recruiting team. Officer Boor enjoys spending his off time exploring new restaurants trying new foods, and photography. Attachments: None. Council Packet Page Number 42 of 452 F4 CITY COUNCIL STAFF REPORT Meeting Date July 14, 2025 REPORT TO:Michael Sable, City Manager REPORT FROM: Joe Rueb, Finance Director PRESENTER:Joe Rueb, Finance Director AGENDA ITEM: 2024 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 2024 Annual Comprehensive Financial Report. The City’s 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 2024 Annual Comprehensive Financial Report. 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 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, 2024. The report is the City’s 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 Auditor’s 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 43 of 452 F4 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 City’s 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, 2024 Council Packet Page Number 44 of 452 F4, Attachment 1 Audit Presentation City of Maplewood Council Packet Page Number 45 of 452 F4, Attachment 1 The Audit Council Packet Page Number 46 of 452 F4, Attachment 1 Ïno significant deficiencies or material weaknesses in internal Independent AuditorÔs Report ÑunmodifiedÒ or ÑcleanÒ opinion. Financial Statements present fairly, in all material respects, the financial position and changes in the financial position of the governmental activities, business-type activities, each major fund and the aggregate remaining funds.Government Auditing Standards control reportedIndependent AuditorÔs Report on Minnesota Legal Compliance Ïno compliance findings reported Independent AuditorÓs Report Council Packet Page Number 47 of 452 F4, Attachment 1 Financial Communications Council Packet Page Number 48 of 452 F4, Attachment 1 General Fund Revenues Council Packet Page Number 49 of 452 F4, Attachment 1 General Fund Revenues ÎBudget to Actual Council Packet Page Number 50 of 452 F4, Attachment 1 General Fund Revenues Council Packet Page Number 51 of 452 F4, Attachment 1 General Fund Expenditures Council Packet Page Number 52 of 452 F4, Attachment 1 Budget to Actual General Fund Expenditures Î Council Packet Page Number 53 of 452 F4, Attachment 1 General Fund ÎExpenditures Council Packet Page Number 54 of 452 F4, Attachment 1 General Fund Operations Council Packet Page Number 55 of 452 F4, Attachment 1 Tax Capacity, Levy and Rates Council Packet Page Number 56 of 452 F4, Attachment 1 Ambulance Service Fund Council Packet Page Number 57 of 452 F4, Attachment 1 Environmental Utility Fund Council Packet Page Number 58 of 452 F4, Attachment 1 Recycling Project Fund Council Packet Page Number 59 of 452 F4, Attachment 1 Sanitary Sewer Fund Council Packet Page Number 60 of 452 F4, Attachment 1 Street Light Utility Fund Council Packet Page Number 61 of 452 F4, Attachment 1 Auditor Council Packet Page Number 62 of 452 F4, Attachment 1 AUDIT SHAREHOLDER952-563-6862ANDY.GRICE@CREATIVEPLANNING.COM Andrew Grice Council Packet Page Number 63 of 452 F4, Attachment 1 Thank You Council Packet Page Number 64 of 452 F4, Attachment 1 tained herein has been obtained This commentary is provided for general information purposes only, should not be construed as investment, tax or legal advice, and does not constitute an attorney/client relationship. Past performance of any market results is no assurance of future performance. The information confrom sources deemed reliable but is not guaranteed. Council Packet Page Number 65 of 452 F4, Attachment 2 City of Maplewood Communications Letter December 31,2024 Council Packet Page Number 66 of 452 F4, 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 8 Emerging Issue 21 Council Packet Page Number 67 of 452 F4, 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 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 31,2024,in accordance with auditing standards generally accepted in the United States of Americaand 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 opinionson 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'sinternal controlover 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 over financial reporting that is less severe than a material weakness,yet important enough to merit attention by those charged with governance. The accompanying memorandum also includes financial analysis provided as a basis for discussion. The matters discussed herein were considered by us during our audit and they do not modify the opinion expressed in our Independent Auditor's Report dated June 25, 2025, on such statements. 1 Council Packet Page Number 68 of 452 F4, Attachment 2 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 June 25, 2025 2 Council Packet Page Number 69 of 452 F4, 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, 2024. 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 70 of 452 F4, 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. 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 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 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 Management override of internal control is considered a risk in substantially all engagements as management may be incentivized to produce better results. Risk of Significant estimates for Total Other Post Employment Benefits (OPEB) Liability, Deferred Outflows of Resources Related to OPEB and Deferred Inflows of Resources Related to OPEB, Net Pension Liability, Deferred Outflows of Resources Related to Pensions and Deferred Inflows of Resources Related to Pensions - Accounting estimates are an integral part of the basic financial statements prepared by management and are based on management's current judgements. 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 the basic financial statements. There have been no initial selection of accounting policies and no changes to significant accounting policies or their application during 2024. 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. 4 Council Packet Page Number 71 of 452 F4, Attachment 2 City of Maplewood Required Communication Qualitative Aspects of the City's Significant Accounting Practices (Continued) Significant Accounting Estimates and Related Disclosures Accounting estimates and related disclosures 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: Total Other Post Employment Benefits (OPEB) Liability, Deferred Outflows of Resources Related to OPEB, and Deferred Inflows of Resources Related to OPEB 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 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 basic 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. 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 has corrected all such 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. 5 Council Packet Page Number 72 of 452 F4, Attachment 2 City of Maplewood Required Communication 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. 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. 6 Council Packet Page Number 73 of 452 F4, Attachment 2 City of Maplewood Required Communication Other Information Included in Annual Reports (Continued) Our responsibility also includes communicating to you any information which we believe is a material misstatement of fact. Nothing came to our attention that caused us to believe that such information, or its manner of presentation, is materially inconsistent with the information, or manner of its presentation, appearing in the basic financial statements. 7 Council Packet Page Number 74 of 452 F4, Attachment 2 City of Maplewood Financial Analysis 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: 8 Council Packet Page Number 75 of 452 F4, Attachment 2 City of Maplewood Financial Analysis General Fund Revenues (Continued) General Fund revenues increased $978,362, or 3.74% during the year, from $26,155,073 in 2023 to $27,133,435 in 2024. The largest fluctuation was in taxes which increased $1,487,970 or 7.6%, due to an increase in the tax levy. Intergovernmental revenue decreased $674,614 or 26%, due to receiving less public safety aid from the state, which was new in 2023. Miscellaneous increased $145,682 or 113.8%, due to an increase in interest rates, market conditions, and unrealized gain on investments. 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 $28,519,728 were over the budget of $26,335,508 by $2,184,220, or 8.3%. Intergovernmental was over budgeted amounts by $615,809. This was due to the city receive public safety aid from the state which was unknown during budgeting process. License and permits were over budget $754,0555 and investment income over budget $586,999 due to budgeting conservatively as these revenues fluctuate from year to year. Taxes were under budget $340,620 due to less collections than anticipated. Charges for services were over budget $280,952 due to the DMV opening backup in 2024. Revenues in all other categories were relatively consistent with budgeted amounts. Over/(Under) BudgetActualBudgetPercent Taxes$ 21,374,832$ 21,034,212$ (340,620)-1.6% Licenses and permits 1,641,048 2,395,603 754,55546.0% Intergovernmental 1,299,729 1,915,538 615,80947.4% Special assessments - 62 62100.0% Charges for services 383,194 664,146 280,95273.3% Fines and forfeits 141,400 202,541 61,14143.2% Investment income 60,600 647,599 586,999968.6% Miscellaneous 51,005 273,734 222,729436.7% Transfers and other sources1,383,700 1,386,293 2,5930.2% Total revenue and other financing sources$ 26,335,508$ 28,519,728$ 2,184,2208.3% Revenues by category, as a percentage of total revenues, are depicted in the graphs on the following page. General Fund revenues by source increased from 2023 to 2024 as a result of increase in Taxes as discussed on the previous page. Overall, taxes accounted for 77.6% and 74.7% of General Fund revenue in 2024 and 2023, respectively. 9 Council Packet Page Number 76 of 452 F4, Attachment 2 City of Maplewood Financial Analysis General Fund Revenues (Continued) 2023 General Fund Revenues Taxes 74.7% Miscellaneous 0.5% Licenses and Permits Investment 8.9% Income 2.4% Charges for Fines and Intergovernmental Services Forfeits 9.9% 2.9% 0.6% 10 Council Packet Page Number 77 of 452 F4, 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 $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 $- 20202021202220232024 Debt Service$-$-$15,747$170,960$170,962 Capital Outlay 61,169-101,442614,061- Public Works 4,101,5544,270,3184,407,6364,654,4974,785,820 Police 9,682,5429,937,59810,453,17511,143,41112,224,784 Parks and Recreation 807,151425,818497,486535,355550,086 Legislative152,358155,991159,854166,404164,834 Fire 2,751,8882,520,1272,590,2522,883,1273,273,571 Finance 1,416,9731,600,4421,547,2751,302,411928,068 Administration 1,821,4051,599,7081,931,2621,950,5592,108,691 Community Development 1,415,9211,562,2691,666,8761,823,6451,778,474 General fund expenditures increased 2.9%, from $25,244,430 in 2023 to $25,985,290 in 2024. Police increased $1,081,373 due to increased wages and benefits. Fire increased $390,444 due to increased wages and benefits. Capital outlay decreased $614,061 due to no major capital purchases out of the General Fund in 2024. Finance decreased $374,343 due to the DMV closing mid-2023 so there were no expenditures in 2024 and a partial year in 2023. All other categories were relatively consistent with the prior year. 11 Council Packet Page Number 78 of 452 F4, 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 $25,985,290 were under the budget of $26,335,511 by $350,218 or 1.3%. Public works had the largest variance as expenditures were under budget $313,562 due to budgeting conservatively for wages and benefits, fees for service, and repairs and maintenance. Expenditures in all other categories were all relatively consistent with budgeted amounts. 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 47.4% of the total, followed by public works with 18.5% of total expenditures. 12 Council Packet Page Number 79 of 452 F4, Attachment 2 City of Maplewood Financial Analysis General Fund Expenditures (Continued) 2023 General Fund Expenditures Police 44.4% Parks and Recreation 2.1% Legislative 0.7% Fire Public Works 11.5% 18.6% Finance Capital Outlay 5.2% Community 2.4% Administration Development 7.8% 7.3% 13 Council Packet Page Number 80 of 452 F4, Attachment 2 City of Maplewood Financial Analysis General Fund Operations Revenues exceeded expenditures in 2024 by $1,148,145. After taking into consideration transfers, proceeds from the sale of capital assets and proceeds from issuance of finance purchase, fund balance increased by $2,534,438 from 2023 to 2024. The unassigned fund balance of $17,932,708 as of December 31, 2024, represents 66.3% of the current year's revenue. This was an increase from the prior year. The unassigned fund balance also represents 69.3% 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% 20202021202220232024 Revenues $22,711,255$26,193,400$22,877,711$26,155,073$27,133,435 Expenditures 22,210,96122,072,27123,371,00525,244,43025,985,290 Unassigned Fund Balance 10,900,30113,225,73813,349,89015,364,12018,002,362 Fund Balance as a Percent of the Year's 48.0%50.5%58.4%58.7%66.3% Revenues 14 Council Packet Page Number 81 of 452 F4, 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 2020 through 2024. 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 2024 to 2025 by $1,714,573, or 3.2%. With a increasing tax capacity and 10.0% increase in the levy, the City's tax rate increased to 43.56%. Tax Capacity, Levy, and Rates $65,000,00080.00% $64,943,991 $60,000,000 $63,229,418 70.00% $55,000,000 $56,154,526 $55,877,000 $52,994,762 $50,000,000 60.00% $45,000,000 50.00% $40,000,000 $35,000,000 44.65% 40.00% 43.66% 43.56% 41.95% $30,000,000 40.55% $25,000,000 $28,289,957 30.00% $25,966,460 $24,369,853 $20,000,000 $23,217,300 $23,217,300 20.00% $15,000,000 $10,000,000 10.00% $5,000,000 $-0.00% 20202021202220232024 Total Tax CapacityCertified Tax LevyTax Capacity Rate *Property tax data was obtained from Ramsey County Department of Property Records and Revenue. 15 Council Packet Page Number 82 of 452 F4, 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 an operating loss for 2024 totaling $979,045. Operating revenues increased $1,231,821. Operating expenses increased $720,938 due to increased wages and overtime and related benefits. The fund also receives property taxes and intergovernmental grants classified as nonoperating revenue. The net position increased from $2,423,223 in 2023 to $2,488,056 in 2024. The cash balance of the fund at December 31, 2024, was $0 which was a decrease of $494,203. Ambulance Service Fund $5,500,000 $5,000,000 $4,500,000 $4,000,000 $3,500,000 $3,000,000 $2,500,000 $2,000,000 $3,710,140 $4,221,495 $4,942,433 $3,424,593 $3,288,764 $1,500,000 $2,448,358 $2,956,113 $2,731,101 $3,963,388 $2,718,017 $1,000,000 $500,000 $- $(500,000) $(1,490,394) $(332,651)$(976,235) $(992,123)$(979,045) $(1,000,000) $(1,500,000) $(1,355,675)$(768,775) $(788,447) $(124,056) $(761,556) $(2,000,000) 20202021202220232024 Operating RevenuesOperating Expenses Operating Income (Loss)Operating Income Excluding Depreciation 16 Council Packet Page Number 83 of 452 F4, 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 $86,803, or 2.6%, in 2024 due to increase in rates. Operating expenses decreased $161,932 from 2023 this decrease was due to a decrease in depreciation. There were transfers out to other funds in 2024 of $2,595,575. The cash balance of the fund at December 31, 2024, was $1,278,922, an decrease of $536,512. Environmental Utility Fund $3,500,000 $3,000,000 $3,116,993 $3,125,044 $3,135,632 $3,364,288 $3,277,485 $2,500,000 $2,000,000 $2,178,024 $1,923,270 $1,841,107 $2,006,940 $1,727,151 $1,500,000 $1,000,000 $2,031,409 $2,037,863 $1,784,679 $1,996,958 $1,875,931 $500,000 $1,488,357 $1,332,314 $1,239,622 $1,093,635 $1,138,674 $- 20202021202220232024 Operating RevenuesOperating ExpensesOperating IncomeOperating Income Excluding Depreciation 17 Council Packet Page Number 84 of 452 F4, 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 $67,812 or 5.2%, compared with the prior year, while operating expenses decreased $139,279 or 11.5%. Operating revenues increased as a result of the City increasing recycling rates and expenditures increased due to increased costs from collection. After factoring transfers in and out of the fund, the net position increased in 2024 by $401,840. The cash balance of the fund at December 31, 2024, was $953,338, a decrease of $48,545. Recycling Project Fund $1,600,000 $1,400,000 $1,200,000 $1,000,000 $800,000 $953,091 $1,204,437 $1,294,687 $1,179,153 $1,362,499 $600,000 $1,210,381 $1,049,105 $978,608 $1,033,172 $1,071,102 $400,000 $291,397 $84,306 $155,332 $145,981 $200,000 $- $(25,517) $(200,000) 20202021202220232024 Operating RevenuesOperating ExpensesOperating Income (Loss) 18 Council Packet Page Number 85 of 452 F4, 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 $359,376 or 5.4% from 2023 due to increased rates. Operating expenses increased $471,120 due to increased contract costs. There were transfers out to other funds in 2024 of $1,227,389. The cash balance of the fund at December 31, 2024, was $2,033,896, a decrease of $619,604. 19 Council Packet Page Number 86 of 452 F4, 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 $23,609 from 2023, while operating expenses decreased $37,955 due to decreased repairs and maintenance costs. The cash balance of the fund at December 31, 2024, was $1,509,592, a decrease of $7,663. 20 Council Packet Page Number 87 of 452 F4, Attachment 2 City of Maplewood Emerging Issues Executive Summary The following is an executive summary of financial related updates to assist you in staying current on emerging issues in accounting and finance. This summary will give you a preview of the new standards that have been recently issued and what is on the horizon for the near future. The most recent and significant updates include: Accounting Standard Update GASB Statement No. 102 Certain Risk Disclosures GASB has issued GASB Statement No. 102 relating to risk disclosures. The disclosures will provide users with timely information regarding certain concentrations or constraints and related events that have occurred or have begun to occur that make a government vulnerable to a substantial impact. Accounting Standard Update GASB Statement No. 103 Financial Reporting Model Improvements GASB has issued GASB Statement No. 103 relating to changes in financial reporting requirements. The changes provide clarity, enhance the relevance of information, provide more useful information for decision-making, and provide for greater comparability amongst government entities. Accounting Standard Update GASB Statement No. 104 Disclosure of Certain Capital Assets GASB has issued GASB Statement No. 104 relating to capital asset disclosures. The disclosures required by this Statement provide users of the financial statements with essential information about certain types of capital assets. The following are extensive summaries of each of the current updates. As your continued business partner,we are committed to keeping you informed of new and emerging issues. We are happy to discuss these issues with you further and its applicability to your city. 21 Council Packet Page Number 88 of 452 F4, Attachment 2 City of Maplewood Emerging Issues Accounting Standard Update GASB Statement No. 102 Certain Risk Disclosures The objective of this Statement is to provide users of government financial statements with information about risks related to a government's vulnerabilities due to certain concentrations or constraints that is essential to their analyses for making decisions or assessing accountability. This Statement provides definitions for concentration and constraint. A concentration as a lack of diversity related to an aspect of a significant inflow of resources or outflow of resources. A constraint is a limitation imposed on a government by an external party or by formal action of the government's highest level of decision-making authority. This Statement requires a government to assess whether a concentration or constraint could present a risk of financial difficulty. The District will need to make a disclosure in the notes to the financial statements if all three of the following criteria are true: The District knows about the concentration or constraint prior to financial statement issuance. The concentration or constraint makes the District vulnerable to risk of a substantial impact. An event or events associated with the concentration or constraint that could cause a substantial impact have either (1) happened; (2) started to happen; or (3) are more likely than not to start happening within 12 months of the financial statements being issued. If a government determines the above criteria for disclosure have been met, it should disclose information in notes to financial statements in sufficient detail to enable users of financial statements to understand the nature of the circumstances disclosed and the government's vulnerability to the risk of a substantial impact. Disclosures are required for the government as a whole as well as any opinion unit in the financial statements that includes outstanding revenue debt. Disclosures can be combined to avoid unnecessary duplication (e.g., a subsequent event footnote). GASB Statement No. 102 is effective for fiscal years beginning after June 15, 2024. Earlier application is encouraged. Information provided above was obtained from www.gasb.org. 22 Council Packet Page Number 89 of 452 F4, Attachment 2 City of Maplewood Emerging Issues Accounting Standard Update GASB Statement No. 103 Financial Reporting Model Improvements The objective of this Statement is to improve key components of the financial reporting model to enhance its effectiveness in providing information that is essential for decision making and assessing a government's accountability. This Statement also addresses certain application issues. This Statement addresses 5 areas of the financial statements (1) Management's Discussion and Analysis (MD&A), (2) Unusual or Infrequent Items, (3) Presentation of the Proprietary Fund Statement of Revenues, Expenses, and Changes in Fund Net Position, (4) Major Component Unit Information, and (5) Budgetary Comparison Information. This Statement continues the requirement that the MD&A precede the basic financial statements as part of the Required Supplementary Information (RSI). This Statement requires that the information presented in MD&A be limited to the related topics discussed in five sections: (1) Overview of the Financial Statements, (2) Financial Summary, (3) Detailed Analyses, (4) Significant Capital Asset and Long-Term Financing Activity, and (5) Currently Known Facts, Decisions, or Conditions. The Statement stresses that detailed analyses should explain why balances and results of operations changed, rather than stating amounts and "boilerplate" discussions. This Statement describes unusual or infrequent items as transactions and other events that are either unusual in nature or infrequent in occurrence. Furthermore, governments are required to display the inflows and outflows related to each unusual or infrequent item separately as the last presented flow(s) of resources prior to the net change in resource flows in the government-wide, governmental fund, and proprietary fund statements of resource flows. This Statement requires that the proprietary fund statement of revenues, expenses, and changes in fund net position continue to distinguish between operating and nonoperating revenues and expenses. The Statement provides clarification regarding operating and nonoperating revenues and expenses. Also, this Statement requires that a subtotal for operating income (loss) and noncapital subsidies be presented before reporting other nonoperating revenues and expenses. This Statement requires governments to present each major component unit separately in the reporting entity's statement of net position and statement of activities if it does not reduce the readability of the statements. If the readability of those statements would be reduced, combining statements of major component units should be presented after the fund financial statements. This Statement requires governments to present budgetary comparison information using a single method of communication - RSI. Governments also are required to present (1) variances between original and final budget amounts and (2) variances between final budget and actual amounts. An explanation of significant variances is required to be presented in notes to RSI. GASB Statement No. 103 is effective for fiscal years beginning after June 15, 2025. Earlier application is encouraged. Information provided above was obtained from www.gasb.org. 23 Council Packet Page Number 90 of 452 F4, Attachment 2 City of Maplewood Emerging Issues Accounting Standard Update GASB Statement No. 104 Disclosure of Certain Capital Assets The objective of this Statement is to provide users of government financial statements with essential information about certain types of capital assets. This Statement requires certain types of capital assets continue to be disclosed separately in the capital assets note disclosures including presentation of capital assets by major class and separate disclosure of lease assets, subscription assets, and intangible right-to-use assets. This Statement requires additional disclosures for capital assets held for sale. A capital asset is held for sale if (a) the government has decided to pursue the sale of the capital asset and (b) it is probable that the sale will be finalized within one year of the financial statement date. Governments should disclose (1) the ending balance of capital assets held for sale, with separate disclosure for historical cost and accumulated depreciation by major class of asset, and (2) the carrying amount of debt for which the capital assets held for sale are pledged as collateral for each major class of asset. GASB Statement No. 104 is effective for fiscal years beginning after June 15, 2025. Earlier application is encouraged. Information provided above was obtained from www.gasb.org. 24 Council Packet Page Number 91 of 452 F4, Attachment 3 City of Maplewood Ramsey County, Minnesota Reports on Compliance with Government Auditing Standards and Minnesota Legal Compliance December 31, 2024 Council Packet Page Number 92 of 452 F4, Attachment 3 City of Maplewood Table of Contents Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 1 Minnesota Legal Compliance 3 Council Packet Page Number 93 of 452 F4, 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(Government Auditing Standards), 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, 2024,and the related notes to financial statements,which collectively comprise the City's basic financial statements and have issued our report thereon dated June 25, 2025. Report on Internal Control overFinancial Reporting In planning and performing our audit of the financial statements,we considered the City's internal control over financial reporting (internal control) as a basis for designingaudit 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. 1 Council Packet Page Number 94 of 452 F4, Attachment 3 Report on Compliance and Other Matters As part of obtaining reasonable assurance about whether the City's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on 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 June 25, 2025 2 Council Packet Page Number 95 of 452 F4, Attachment 3 MinnesotaLegal 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 Generalof the United States,the financial statements of the governmental activities,the business-type activities,each major fund,and the aggregate remaining fund information of the City of Maplewood,Minnesota,as of and for the year ended December 31, 2024,andthe related notes to financial statementswhich collectively comprise the City's basic financial statements,and have issued our report thereon dated June 25, 2025. In connection with our audit, nothing came to our attention that caused us to believe that the City failed to comply with the provisions of the contracting bid laws, depositories of public funds and public investments, conflicts of interest, public indebtedness, 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 MinnesotaStatute§ 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 City's 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 June 25, 2025 3 Council Packet Page Number 96 of 452 F4, Attachment 4 Annual Comprehensive Financial Report for the year ended December 31, 2024 City of Maplewood Minnesota Council Packet Page Number 97 of 452 F4, Attachment 4 ANNUAL COMPREHENSIVE FINANCIAL REPORT OF THE CITY COUNCIL OR MAPLEWOOD, MINNESOTA Year Ended December 31, 2024 Michael Sable, City Manager PREPARED BY: THE FINANCE DEPARTMENT Council Packet Page Number 98 of 452 F4, Attachment 4 Council Packet Page Number 99 of 452 F4, 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 28 Statement of Activities 29 Fund Financial Statements Balance Sheet Governmental Funds 30 Reconciliation of the Balance Sheet to the Statement of Net Position Governmental Funds 33 Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds 34 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances to the Statement of Activities Governmental Funds 37 Statement of Net Position Proprietary Funds 38 Statement of Revenues, Expenses, and Changes in Fund Net Position Proprietary Funds 40 Statement of Cash Flows Proprietary Funds 42 Notes to Basic Financial Statements 47 Required Supplementary Information Schedule of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual General Fund 90 Schedule of Changes in Net OPEB Liability and Related Ratios 92 Schedule of City's Proportionate Share of Net Pension Liability General Employees Retirement Fund 94 Schedule of City's Proportionate Share of Net Pension Liability Police and Fire Retirement Fund 94 Schedule of City Contributions General Employees Retirement Fund 95 Schedule of City Contributions Police and Fire Retirement Fund 95 Notes to Required Supplementary Information 96 Supplementary Information Combining and Individual Fund Statements and Schedules Nonmajor Governmental Funds 109 Combining Balance Sheet Nonmajor Governmental Funds 110 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Nonmajor Governmental Funds 111 Nonmajor Special Revenue Funds 113 Combining Balance Sheet Nonmajor Special Revenue Funds 114 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Nonmajor Special Revenue Funds 116 Council Packet Page Number 100 of 452 F4, Attachment 4 City of Maplewood Table of Contents Financial Section (Continued) Page Supplementary Information (Continued) Combining and Individual Fund Statements and Schedules (Continued) Nonmajor Capital Projects Funds 119 Combining Balance Sheet Nonmajor Capital Projects Funds 120 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Nonmajor Capital Projects Funds 126 Schedules of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual Schedule of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual Special Revenue Fund Charitable Gambling Tax132 Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual Special Revenue Fund Maplewood Area EDA133 Schedule of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual Special Revenue Fund Police Services134 Schedule of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual Special Revenue Fund Tree Removal Program Fund135 Schedule of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual Special Revenue Fund Tree Preservation136 Schedule of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual Special Revenue Fund Cable Television137 Schedule of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual Special Revenue Fund Fire Training Facility Operations138 Schedule of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual Debt Service Fund139 Schedule of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual Capital Projects Fund Public Improvement Projects Fund140 Schedule of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual Capital Projects Fund Street Revitalization Fund141 Schedule of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual Capital Projects Fund General Building Replacement Fund142 Schedule of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual Capital Projects Fund Community Center Building Improvements143 Schedule of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual Capital Projects Fund Capital Improvement Projects144 Schedule of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual Capital Projects Fund - Police Vehicles and Equipment145 Schedule of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual Capital Projects Fund Park Development146 Schedule of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual Capital Projects Fund Public Safety Training Facility Fund147 Schedule of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual Capital Projects Fund Fire Station Fund148 Council Packet Page Number 101 of 452 F4, Attachment 4 City of Maplewood Table of Contents Financial Section (Continued) Page Supplementary Information (Continued) Schedules of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual (Continued) Schedule of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual Capital Projects Fund Right-of-Way 149 Schedule of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual Capital Projects Fund Tax Increment Economic Development District 1-12 150 Schedule of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual Capital Projects Fund Tax Increment Housing 1-4 151 Schedule of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual Capital Projects Fund Tax Increment Housing 1-5 152 Schedule of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual Capital Projects Fund Tax Increment Housing 1-6 153 Schedule of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual Capital Projects Fund Tax Increment Housing 1-7 154 Schedule of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual Capital Projects Fund Tax Increment Housing 1-8 155 Schedule of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual Capital Projects Fund Tax Increment Housing 1-10 156 Schedule of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual Capital Projects Fund Tax Increment Housing 1-13 157 Schedule of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual Capital Projects Fund Tax Increment Housing 1-14 158 Schedule of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual Capital Projects Fund Water Availability Charge North St. Paul District 159 Schedule of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual Capital Projects Fund Water Availability Charge St. Paul District 160 Internal Service Funds 161 Statement of Net Position Internal Service Funds 162 Statement of Revenues, Expenses, and Changes in Fund Net Position Internal Service Funds 164 Statement of Cash Flows Internal Service Funds 166 Combining Balance Sheet Debt Service Funds 170 Combining Schedule of Revenues, Expenditures, and Changes in Fund Balances Debt Service Funds 174 Statistical Section Table Page Net Position by Component 1 184 Changes in Net Position 2 186 Fund Balances of Governmental Funds 3 190 Changes in Fund Balances of Governmental Funds 4 192 Tax Capacity, Estimated Market Value, and Indicated Market Value 5 194 Council Packet Page Number 102 of 452 F4, Attachment 4 City of Maplewood Table of Contents Statistical Section (Continued) Table Page Direct and Overlapping Property Tax Rates 6 196 Principal Property Taxpayers 7 197 Property Tax Levies and Collections 8 199 Ratios of Outstanding Debt by Type 9 200 Ratios of General Bonded Debt Outstanding and Legal Debt Margin 10 202 Direct and Overlapping Governmental Activities Debt 11 203 Legal Debt Margin Information 12 204 Pledged Revenue Coverage 13 206 Demographic and Economic Statistics 14 208 Principal Employers 15 209 Full-Time Budgeted City Government Employees by Function/Program 16 210 Operating Indicators by Function/Program 17 212 Capital Asset Statistics by Function 18 214 Miscellaneous Statistical Facts 19 216 Council Packet Page Number 103 of 452 F4, Attachment 4 City of Maplewood Elected Officials and Administration December 31, 2024 Elected OfficialsPositionTerm Expires Marylee AbramsJanuary 1, 2027 Mayor January 1, 2027 Kathleen JuenemannCouncil Member Nikki VillavicencioJanuary 1, 2025 Council Member Rebecca CaveJanuary 1, 2025 Council Member Chonburi LeeCouncil MemberJanuary 1, 2027 Administration Michael Sable City Manager Mike Darrow Assistant City Manager / Human Resources Director Joe Rueb Finance Director Brian Bierdeman Director of Public Safety Michael Mondor Fire and EMS Chief Steve Love Director of Public Works Michael Mondor Fire and Emergency Medical Services Chief Mychal FowldsInformation Technology Director 1 Council Packet Page Number 104 of 452 F4, Attachment 4 City of Maplewood Organizational Chart December 31, 2024 2 Council Packet Page Number 105 of 452 F4, Attachment 4 City of Maplewood Location of City December 31, 2024 3 Council Packet Page Number 106 of 452 F4, Attachment 4 (THIS PAGE LEFT BLANK INTENTIONALLY) 4 Council Packet Page Number 107 of 452 F4, Attachment 4 June25, 2025 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 AnnualComprehensive Financial Report of the City of Maplewood for the fiscal year ended December 31, 2024is submitted herewith. 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 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, 2024, are free of material misstatement. The independent audit involved examining on a test basis, evidence supporting the amounts and disclosures in the financial statements; assessing the accounting principles used and significant estimates made by management; and evaluating the overall financial statement presentation. The independent auditor concluded, based upon the audit, that there was a reasonable basis for rendering an unmodifiedopinion that 24, are fairly the financial section of this report. GAAP requires that management provide a narrative introduction, overview, and analysis to accompany the 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 2020U.S. Census Bureau is42,088, which is a 10.7% increase over the 2010Census 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 452 F4, 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. 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 90as 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 132. 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. LocalEconomy:The region has a varied tax base that adds to the relative stability of the unemployment rate. Local and national unemployment rates have decreasedover this past yearas evidenced by the non- seasonally adjusted unemployment rates listed in the following graph. 6 Council Packet Page Number 109 of 452 F4, Attachment 4 Factors Affecting Financial Condition (Continued) LocalEconomy:(Continued) 3M Company accounts for a large portion of with their headquarters being located 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 and is one of the largest employersin Minnesota withoperations in more than 60 countries. It is one of 30 stocks that make up the Dow Jones Industrial Average. Long-Term Financial Planning:The2025-2029Capital Improvement Plan (CIP) for the City of Maplewood will coordinate the financing and timing of major equipment purchases and construction projects.The CIP wasadopted by the City Council in December of2024. The Capital Improvement Plan is updated each year, focusing on City needs and goals.Many of the projects scheduled for 2025-2029will 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 2025-2029 CIP Plan: 1) Housing Replacement Program; and 2) Gladstone Area Redevelopment. 2.An analysis of all MaplewoodCity buildings calls for investment in .The City will utilizetax levies over the next five years tocompletethe items listed in the CIP. 3.Revenues in the Park Development Fundare expected to trend upas the housing market and commercial developmentrecover.Maplewood is nearly fully developed.Park projects in this plan will proceedasPark Availability Charge (PAC) revenue is available. 4.A Parks System Master Plan was completed in 2014, whichcalled for major investment in existing parks.The City willissueTax Abatement bondsas neededtocomplete someitems in the plan. 5.The Fleet Management Fundincludes $3,246,700intheyears 2025-2029for the replacementof vehicles and equipment.This investment is necessary to keep maintenance costs to a minimum. 6.APublic Safety Equipment Fundand a Fire Equipment Fund accountsfor vehicle and equipment purchases for the Policeand Fire Departments.An ongoing levy will be needed for years 2025- 2029. 7.Fivemajor street projects are proposed for the years2025-2029.The costs of these projects total more than $41.24million.The City will finance thepavement projects with gas franchise fees and general obligation debt. 8.Twoambulances will be replaced over the five-year planning period. 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 conservativeapproach in making ongoing revenue assumptions by utilizing growth patterns and knowledge of the developing areas. Changesin state tax law over the years have resulted in funding changes for both schools and local governments.Due to the uncertainty in receiving aidfromthestate, the state aid revenues are no longer included in the General Fund budget. 7 Council Packet Page Number 110 of 452 F4, Attachment 4 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 December31, 2023. In order to be awarded a Certificate of Achievement, a governmental unit must publish an easily readable and efficiently organized annualcomprehensive 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. Thank you for your leadership, partnership, and trust. Respectfully submitted, Michael Sable City Manager 8 Council Packet Page Number 111 of 452 F4, Attachment 4 City of Maplewood Certificate of Achievement for Excellence in Financial Reporting 9 Council Packet Page Number 112 of 452 F4, Attachment 4 (THIS PAGE LEFT BLANK INTENTIONALLY) 10 Council Packet Page Number 113 of 452 F4, 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 ofand for the year endedDecember 31, 2024, 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 ofDecember 31, 2024, 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 twelve monthsbeyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter. 11 Council Packet Page Number 114 of 452 F4, 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 controlrelated 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 452 F4, 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 accompanying supplementary information identified in the Table of Contents is 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 accompanying supplementary information is fairly stated, in all material respects, in relation to the basic financial statements as a whole. Other Information Management is responsible for the other information included in the Annual 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 June 25, 2025, 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 June 25, 2025 13 Council Packet Page Number 116 of 452 F4, Attachment 4 (THIS PAGE LEFT BLANK INTENTIONALLY) 14 Council Packet Page Number 117 of 452 F4, 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, 2024. 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 $216,767,132 (net position). Of this amount, $31,570,152 (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 $14,853,983. As of the close of the current fiscal year, the City of Maplewood's governmental funds reported combined ending fund balances of $51,445,735. At the end of the current fiscal year, unassigned fund balance for the General Fund was $18,002,362, or 66.3% percent of total General Fund revenues. The City of Maplewood's long-term liabilities for governmental and business-type activities decreased by $1,430,388 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). 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 community development. The business-type activities of the City of Maplewood include ambulance service, street light utility, and sanitary sewer, environmental utility, and recycling program. 15 Council Packet Page Number 118 of 452 F4, Attachment 4 City of Maplewood Management's Discussion and Analysis Government-Wide Financial Statements (Continued) The government-wide financial statements are located on pages 28-29 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 are located on pages 30-35 of this report. 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. 16 Council Packet Page Number 119 of 452 F4, Attachment 4 City of Maplewood Management's Discussion and Analysis Proprietary Funds (Continued) 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 governmentÏwide and fund financial statements. The notes to the financial statements are located on pages 47-88 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 107-174 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 $216,767,132 at the close of the most recent fiscal year. By far the largest portion of the City of Maplewood's net position, 73.2%, reflects its net investment in capital assets (e.g., infrastructure, land, buildings, vehicles, and equipment) less any outstanding related debt used to acquire those assets. The City of Maplewood uses these capital assets to provide services to citizens; consequently, these assets are not available for future spending. Although the City of Maplewood's investment in its capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities. 17 Council Packet Page Number 120 of 452 F4, Attachment 4 City of Maplewood Management's Discussion and Analysis Government-wide Financial Analysis (Continued) City of Maplewood's Net Position GovernmentalBusiness-TypeTotal 202420232024202320242023 Current assets/other71,095,708$ $ 60,886,074$ 13,178,192$ 12,948,856$ 84,273,900$ 73,834,930 Capital assets 173,096,388 170,749,524 37,500,059 37,651,890 210,596,447 208,401,414 Total assets 244,192,096 231,635,598 50,678,251 50,600,746 294,870,347 282,236,344 Deferred outflow of resources 16,414,125 20,316,375 266,204 380,558 16,680,329 20,696,933 Current liabilities10,692,934 11,811,762 403,917 617,715 11,096,851 12,429,477 Noncurrent liabilities61,530,859 66,232,261 796,770 1,090,250 62,327,629 67,322,511 Total liabilities72,223,793 78,044,023 1,200,687 1,707,965 73,424,480 79,751,988 Deferred inflows of resources 20,720,650 20,686,664 638,214 581,476 21,358,864 21,268,140 Net position Net Investment in Capital Assets 122,290,022 119,448,917 37,500,059 37,651,890 15 157,100,807 Restricted 26,466,899 21,824,657 - 26,466,899- 21,824,657 Unrestricted 18,904,857 11,947,712 11,605,295 11,039,973 22,987,685 Total net position167,661,778$ $ 153,221,286$ 49,105,354$ 48,691,863$ 216,767,132$ 201,913,149 The City of Maplewood's net position reflects $26,466,899 of restricted net position, which represents resources that are subject to external restrictions on how they may be used. The remaining balance of $31,570,152 represents unrestricted net position and 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. Unrestricted net position in governmental activities was $18,904,857, an increase of $6,957,145 due primarily to changes in pension and OPEB liabilities. The City of Maplewood's net position increased by $14,853,983 in 2024, compared to an increase of $7,471,438 in 2023. Governmental activities increased the City's net position by $14,440,492. Business-type activities increased the net position by $413,491. Key elements of this net increase are noted on the following page: 18 Council Packet Page Number 121 of 452 F4, Attachment 4 City of Maplewood Management's Discussion and Analysis City of Maplewood's Changes in Position GovernmentalBusiness-TypeTotal 202420232024202320242023 Revenues Program revenues Charges for services$ 5,001,339$ 5,065,928$ 16,365,172$ 14,443,786$ 21,366,511$ 19,509,714 Operating grants and contributions2,718,287 2,561,164 831,245 942,593 3,549,532$ 3,503,757 Capital grants and contributions 6,264,279 3,474,832 974,256 1,305,117 7,238,535 4,779,949 General revenues General property taxes 28,245,221 25,751,465 364,979 145 28,610,200 25,751,610 Miscellaneous taxes 1,827,458 1,820,760 - 1,827,458- 1,820,760 Tax increment collections 1,743,691 2,001,506 - 1,743,691- 2,001,506 Grants and contributions not restricted to specific programs 1,877,933 1,383,797 - 1,877,933- 1,383,797 Unrestricted investment earnings 2,093,201 2,056,610 392,564 369,237 2,485,765 2,425,847 Other 135,229 51,224 - - 135,229 51,224 Gain on disposal of capital assets 1,160 - - - 1,160 - Total revenues 49,907,798 44,167,286 18,928,216 17,060,878 68,836,014 61,228,164 Expenses General government 4,774,068 4,884,643 - 4,774,068- 4,884,643 Public safety 16,563,248 16,776,044 - 16,563,248- 16,776,044 Public works 11,800,816 12,676,771 - 11,800,816- 12,676,771 Parks & recreation 1,335,713 1,360,223 - 1,335,713- 1,360,223 Community development 3,641,374 3,232,966 - 3,641,374- 3,232,966 Interest and fiscal charges 1,255,851 1,123,604 - 1,255,851- 1,123,604 Sewer - 6,455,013- 5,970,126 6,455,013 5,970,126 Environmental utility - 1,902,436- 2,061,382 1,902,436 2,061,382 Recycling program - 1,072,034- 1,210,251 1,072,034 1,210,251 Ambulance service - 4,978,856- 4,220,262 4,978,856 4,220,262 Street light utility - - 202,622 240,454 202,622 240,454 Total expenses 39,371,070 40,054,251 14,610,961 13,702,475 53,982,031 53,756,726 Increase (decrease) in net position before transfers 10,536,728 4,113,035 4,317,255 3,358,403 14,853,983 7,471,438 Transfers 3,903,764 2,174,132 (3,903,764) (2,174,132) - - Increase (decrease) in net position14,440,492 6,287,167 413,491 1,184,271 14,853,983 7,471,438 Net position on January 1 153,221,286 146,934,119 48,691,863 47,507,592 201,913,149 194,441,711 Change in accounting principle - - - - - - Net position on January 1 - restated153,221,286 146,934,119 48,691,863 47,507,592 201,913,149 194,441,711 Net position on December 31$ 167,661,778$ 153,221,286$ 49,105,354$ 48,691,863$ 216,767,132$ 201,913,149 19 Council Packet Page Number 122 of 452 F4, Attachment 4 City of Maplewood Management's Discussion and Analysis Governmental Activities Overall, governmental revenues increased 13%, or $5,740,512 due to several factors. Property taxes increased $2,493,756. Capital grants increased $2,789,447, due to an increase in local government aid and an increase in grants related to street projects in 2024. Investment earnings increased $36,591, due to improved interest rates. Expenses for governmental activities decreased 1.7%, or $683,181, in 2024, mostly due to changes in pension and OPEB liabilities based on market performance and actuarial updates, offset partially by inflationary increases and the implementation of a compensation study. The graphs below provide comparisons of the governmental activities program revenues and expenses. 20 Council Packet Page Number 123 of 452 F4, Attachment 4 City of Maplewood Management's Discussion and Analysis Business-Type Activities Revenues for business-type activities increased 9%, or $1,479,177, partially due to increases in capital contributions. Utility billing charges were up 6%, or $689,099 due to rate increases. Sewer treatment expenses were up 8%, or $484,887. Ambulance expenses were up 18%, or $758,594 mostly due to the addition of three full-time firefighter/paramedics. The graphs below show the business- type activities revenue and expense comparisons. 21 Council Packet Page Number 124 of 452 F4, 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 $51,445,735. Approximately 34.5% of this total, or $17,730,991, constitutes unassigned fund balance. The remainder of the total fund balance, $33,714,744, is not available for new spending because it is either A) nonspendable $101,714 B) restricted $20,873,367, C) committed, $1,652,516, or D) assigned, $11,087,147, for other purposes. The fund balance in the General Fund increased by $2,534,438 in 2024, compared to the 2023 increase of $1,700,028. From 2023 to 2024, total revenues of the general fund increased 3.74% and total expenditures increased 2.93%. The most significant increases in General Fund revenues occurred in general property taxes which increased $1,487,970 to offset expenditure increases due to a compensation study completed in 2023 and full-time positions added to public safety and community development. Intergovernmental revenue decreased due to one-time public safety aid received in 2023. In 2024, General Fund revenues exceeded expenditures by $1,148,145 before transfers. Overall, revenues came in at 108.3% of the final budget, primarily due to building permit collections and investment income. Expenditures were 98.7% of the final budget. The fund balance of the General Fund at year-end is $19,509,117. The fund balance in the Debt Service Funds decreased by $113,184, primarily due to principal retirements and interest payments. The fund balance in the Public Improvement Projects Fund increased in 2024 by $3,734,611, partially based on investment income due to higher investment rates as well as an intentional accumulation via transfers for projects in the coming years. 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 five proprietary funds totals $11,003,389. 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 2024 were $3,963,388 and $4,942,433, respectively. In addition, there were net non-operating revenues of $1,043.878. The year-end net position increased by $64,833. Cash and cash equivalents decreased $494,203 due to an increase in operating costs and a decrease in charges for services. 22 Council Packet Page Number 125 of 452 F4, Attachment 4 City of Maplewood Management's Discussion and Analysis Proprietary Funds (Continued) The Environmental Utility Fund is used to account for the City's storm water management program and projects. These activities are financed by an environmental utility charge that began in October 2003. Financial data for 2024 and 2023 are as follows: Environmental Utility Fund 20242023 Operating revenues$ 3,277,4853,364,288$ Operating expenses (1,875,931) (2,037,863) Operating income 1,488,357 1,239,622 Add back depreciation 689,667 767,318 Operating income before depreciation$ 2,006,9402,178,024$ Environmental utility charges were last increased by 3.0% effective January 1, 2024, 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 2024 and 2023 are as follows: Recycling Fund 20242023 Operating revenues$ 1,294,6871,362,499$ Operating expenses (1,071,102) (1,210,381) Operating income before depreciation$ 291,397$ 84,306 23 Council Packet Page Number 126 of 452 F4, Attachment 4 City of Maplewood Management's Discussion and Analysis Proprietary Funds (Continued) 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 $4,920,267 in 2024 and $4,372,131 in 2023. Consequently, the City's sewer utility rates are determined by the Metropolitan Council sewage treatment charges. Financial data for 2024 and 2023 are shown below: Sewer Fund 20242023 Operating revenues$ 3,364,2887,053,509$ Operating expenses (6,430,748) (5,959,628) Operating income 622,761 734,505 Add back depreciation 373,072 365,680 Operating income before depreciation$ 995,833$ 1,100,185 Sewer rates increased 4.3% in 2023 and 6.0% in 2024. The Street Light Utility Fund accounts for electric franchise fee revenues used to finance the street light expenses. In fiscal year 2024, operating revenues and expenses in the Street Light Utility Fund were $469,989 and $202,492, respectively. Budgetary Highlights General Fund Most general municipal services are accounted for in the City's General Fund. The following is a summary of the transactions: General Fund Budget Report Variance AmendedFavorable BudgetActual(Unfavorable) Revenues$ 27,133,43524,951,808$ 2,181,627$ Expenditures (26,335,508) (25,985,290) 350,218 Other financing sources (uses)1,383,700 1,386,293 2,593 Net change$ -$ 2,534,438$ 2,534,438 Fund balance: January 1, 2024 16,974,679 December 31, 2024$ 19,509,117 24 Council Packet Page Number 127 of 452 F4, Attachment 4 City of Maplewood Management's Discussion and Analysis Budgetary Highlights (Continued) General Fund (Continued) General Fund revenues were 108.7% of the final budget, due to continued robust building permit activity. Expenditures were 98.7% of the budget. The December 31, 2024, fund balance amount increased above the amount anticipated in the final 2024 budget by $2,534,438. At the end of 2024, the unassigned fund balance for the General Fund was $18,002,362 or 66.3% percent of General Fund operating revenues. There were no amendments to the original budget for the General Fund in 2024. The expenditure budgets were not increased. 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, 2024, is $159,273,988 (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 $12,118,390. Net increase in infrastructure, buildings, equipment, vehicles and other improvements totaling $21,086,423 before depreciation. City of Maplewood's Capital Assets (Net of Depreciation) GovernmentalBusiness-Type ActivitiesActivitiesTotal Infrastructure$ -101,798,777$ 101,798,777$ Land 14,051,935 11,624 14,063,559 Buildings and structures 35,952,880 349,126 36,302,006 Equipment 3,145,931 635,311 3,781,242 Vehicles 4,844,340 81,109 4,925,449 Other improvements 737,697 36,422,889 37,160,586 Construction in progress 12,530,983 12,530,983- Leased equipment 33,845 - 33,845 Total$ 37,500,059173,096,388$ 210,596,447$ Additional information on the City of Maplewood's capital assets is located in Note 4 on page 61 of this report. 25 Council Packet Page Number 128 of 452 F4, Attachment 4 City of Maplewood Management's Discussion and Analysis Long-Term Liabilities The City of Maplewood's long-term liabilities for governmental activities outstanding on December 31, 2024, were $52,960,716, with $50,248,021 consisting of outstanding general obligation (G.O.) bonds and premiums. The outstanding principal on G.O. bonds decreased $1,300,000 during 2024 due to scheduled payments of $5,845,000 and new issuances of $4,545,000. Finance purchases payable at year-end totaled $502,913. Leases liability at year-end totaled $27,618. In addition, the City has long-term liabilities in the amount of $2,182,164 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 $168,347,613. Only $13,350,000 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. Additional information on the City of Maplewood's long-term debt is located in Notes 6 and 7 on pages 63-67 of this report. Economic Factors and Next Year's Budget and Rates Maplewood had an average annual unemployment rate at the end of 2024 of 2.8%. This compares with unemployment rates of 2.4% for Ramsey County, 2.6% for the State of Minnesota and 3.8% for the United States. The City's local tax capacity increased by 3.2% for property taxes payable in 2025. City population is expected to increase 1.0% in 2025. Many factors were considered in preparing the City's budget for the 2025 fiscal year. The City's adopted 2025 budget includes a property tax levy of $31,823,656, which is 12.49% greater than the 2024 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 452 F4, Attachment 4 BASIC FINANCIAL STATEMENTS 27 Council Packet Page Number 130 of 452 F4, Attachment 4 City of Maplewood Statement of Net Position December 31, 2024 Governmental Business-Type ActivitiesActivitiesTotal Assets $ 56,909,309$ 5,775,748$ 62,685,057 Cash and investments (including cash equivalents) Receivables Accounts receivable 673,313 3,068,063 3,741,376 Interest receivable 248,63829,447 278,085 1,492,66916,476 1,509,145 Taxes receivable Special assessments receivable 7,589,880 - 7,589,880 Notes receivable 100,000 - 100,000 (1,497,509) 1,497,509 - Internal balances Due from other governments 3,543,950 2,345,436 5,889,386 Inventory 137,071 - 137,071 430,812 445,313 876,125 Prepaid items Assets held for resale 1,000,447 - 1,000,447 Lease receivable 467,128 - 467,128 Capital assets not being depreciated 14,051,93511,624 14,063,559 Land Construction in progress 12,530,983 - 12,530,983 Capital assets net of accumulated depreciation/amortization 4,844,34081,109 4,925,449 Vehicles Buildings and structures 35,952,880349,126 36,302,006 3,145,931635,311 3,781,242 Furniture and equipment 737,69736,422,889 37,160,586 Improvements other than buildings Infrastructure 101,798,777 - 101,798,777 33,845 - 33,845 Lease equipment 244,192,096 50,678,051 294,870,147 Total assets Deferred Outflows of Resources Deferred outflows of resources related to city pensions 15,745,34578,071 15,823,416 Deferred outflows of resources related to OPEB 668,780 188,133 856,913 Total deferred outflows of resources 16,414,125 266,204 16,680,329 $ 260,606,221 $ 50,944,255$ 311,550,476 Total assets and deferred outflows of resources Liabilities Accounts and contracts payable$ 2,334,387$ 114,760$ 2,449,147 610,224 - 610,224 Interest payable Salaries and benefits payable 891,910 208,577 1,100,487 Due to other governments 236,62554,075 290,700 1,014,299 - 1,014,299 Deposits payable 197,276 - 197,276 Unearned revenue Bonds payable, net 4,875,000 - 4,875,000 Payable within one year 45,373,021 - 45,373,021 Payable after one year Lease liability 20,730 - 20,730 Payable within one year 6,888 - 6,888 Payable after one year Finance purchase payable 248,446 - 248,446 Payable within one year 254,467 - 254,467 Payable after one year Compensated absences payable Payable within one year94,444 - 94,444 2,087,720 - 2,087,720 Payable after one year Total OPEB liability Payable within one year 169,59326,505 196,098 1,295,455 385,624 1,681,079 Payable after one year Net pension liability Payable after one year 12,513,308 411,146 12,924,454 72,223,793 1,200,687 73,424,480 Total liabilities Deferred Inflows of Resources Deferred inflows of resources related to city pensions 19,181,471 336,638 19,518,109 Deferred inflows of resources related to OPEB 1,072,051 301,576 1,373,627 Deferred inflows of resources related to leases 467,128 - 467,128 Total deferred inflows of resources 20,720,650 638,214 21,358,864 Net Position Net investment in capital assets 122,290,022 37,500,059 158,730,081 Restricted for Public safety 937,177 - 937,177 Economic development 1,597,996 - 1,597,996 Debt service 10,931,588 - 10,931,588 Tax increment 2,488,791 - 2,488,791 Park development 1,908,633 - 1,908,633 Capital projects 8,602,714 - 8,602,714 Unrestricted 18,904,857 11,605,295 31,570,152 Total net position 167,661,778 49,105,354 216,767,132 $ 260,606,221 $ 50,944,255$ 311,550,476 Total liabilities, deferred inflows of resources, and net position See notes to basic financial statements. 28 Council Packet Page Number 131 of 452 F4, Attachment 4 29 See notes to basic financial statements. Council Packet Page Number 132 of 452 F4, Attachment 4 City of Maplewood Balance Sheet - Governmental Funds December 31, 2024 Debt ServiceCapital Projects Public Street Debt Service Improvement Revitilization GeneralFundsProjects FundFund Assets Cash and investments$ 20,941,938$ 7,522,265$ 6,587,422$ 4,387,553 Accrued interest receivable 83,295 28,993 37,494 20,710 Due from other governments 240,488 - 824,761 2,329,365 Accounts receivable 129,741 - 1,200 386,133 Notes recievable - - - - Due from other funds - - - 227,007 Property taxes receivable 686,599 227,451 - - Special assessments receivable 26 3,763,103 - 3,826,751 Lease receivable 467,128 - - - Prepaid items 50,271 - - 11,557 Assets held for resale - - - - Total assets$ 22,599,486$ 11,541,812$ 7,450,877$ 11,189,076 Liabilities Accounts payable$ 364,181$ -$ 773,096$ - Contracts payable - - 491,398 29,240 Deposits payable 903,153 - - - Due to other governments 208,510 - - - Salaries and benefits payable 393,415 - - - Due to other funds - - 51,429 - Advance payable - - - - Unearned revenues 191,776 - - - Total liabilities 2,061,035 - 1,315,923 29,240 Deferred Inflows of Resources Unavailable revenue - taxes and assessments 562,206 3,874,391 - 3,796,054 Unavailable revenue - State shared taxes - - - 2,329,365 Lease receivable 467,128 - - - Total deferred inflows of resources 1,029,334 3,874,391 - 6,125,419 Fund Balances Nonspendable 50,271 - - 11,557 Restricted 937,177 7,667,421 6,134,954 - Committed - - - - Assigned 519,307 - - 5,022,860 Unassigned 18,002,362 - - - Total fund balances 19,509,117 7,667,421 6,134,954 5,034,417 Total liabilities, deferred inflows of resources, and fund balances$ 22,599,486$ 11,541,812$ 7,450,877$ 11,189,076 See notes to basic financial statements. 30 Council Packet Page Number 133 of 452 F4, Attachment 4 Nonmajor Total Governmental Governmental FundsFunds $ 13,414,951$ 52,854,129 57,123 227,615 149,336 3,543,950 125,739 642,813 100,000 100,000 8,852 235,859 578,619 1,492,669 - 7,589,880 - 467,128 39,886 101,714 1,000,447 1,000,447 $ 15,474,953$ 68,256,204 $ 585,774$ 1,723,051 23,269 543,907 111,146 1,014,299 6,994 215,504 15,219 408,634 235,859 287,288 844,174 844,174 5,500 197,276 1,827,935 5,234,133 547,192 8,779,843 - 2,329,365 - 467,128 547,192 11,576,336 39,886 101,714 6,133,815 20,873,367 1,652,516 1,652,516 5,544,980 11,087,147 (271,371) 17,730,991 13,099,826 51,445,735 $ 15,474,953$ 68,256,204 31 Council Packet Page Number 134 of 452 F4, Attachment 4 (THIS PAGE LEFT BLANK INTENTIONALLY) 32 Council Packet Page Number 135 of 452 F4, Attachment 4 City of Maplewood Reconciliation of the Balance Sheet to the Statement of Net Position - Governmental Funds December 31, 2024 Total fund balances - governmental funds$ 51,445,735 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 261,919,792 Less accumulated depreciation/amortization (91,647,026) 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: (48,665,000) Bonds payable (1,583,021) Unamortized bond premium and discount (502,913) Finance purchase payable (27,618) Lease liability (1,465,048) Total OPEB liability (12,513,308) 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. 1,241,475 Taxes 19,179 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 (19,181,471) Deferred inflows of resources related to OPEB (1,072,051) Deferred outflows of resources related to city pensions 15,745,345 Deferred outflows of resources related to OPEB 668,780 Revenues in the Statement of Activities that do not provide current financial resources are not reported as revenues in the funds. 7,519,189 Deferred special assessments 2,329,365 State shared taxes (610,224) 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 4,040,598 included in governmental activities in the Statement of Net Position. $ 167,661,778 Total net position - governmental activities See notes to basic financial statements. 33 Council Packet Page Number 136 of 452 F4, Attachment 4 City of Maplewood Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds Year Ended December 31, 2024 Debt ServiceCapital Projects Public Street Debt Service Improvement Revitilization GeneralFunds Projects FundFund Revenues General property taxes $ 21,026,538$ 4,830,563$ -$ - Tax increment collections - - - - Miscellaneous taxes 7,674 - - 1,270,527 Licenses and permits 2,395,603 - - - Intergovernmental 1,915,538 506,544 1,036,427 1,515,742 Special assessments 62 830,907 - 1,071,717 Charges for services 664,146 - - - Fines and forfeitures 202,541 - - - Investment income 647,599 294,137 190,613 231,444 Miscellaneous Contributions and donations 16,693 - - - Rent 2,200 - - - Other 254,841 - 1,198,832 - Total revenues 27,133,435 6,462,151 2,425,872 4,089,430 Expenditures Current Community development 1,778,474 - - - Administration 2,108,691 - - - Finance 928,068 46,138 - - Fire 3,273,571 - - - Legislative 164,834 - - - Parks and recreation 550,086 - - - Police 12,224,784 - - - Public works 4,785,820 - - 746,505 Debt service Principal retirement 158,447 5,950,091 - - TIF developer payments - - - - 12,515 1,353,086 - - Interest and other charges Capital outlay Administration - - - - Police - - - - Fire - - - - Parks and recreation - - - - Public works - - 9,185,761 - Total expenditures 25,985,290 7,349,315 9,185,761 746,505 Excess of revenues over (under) expenditures 1,148,145 (887,164) (6,759,889) 3,342,925 Other Financing Sources (Uses) Issuance of bonds - 4,545,000 - - Premium on bonds issued - 304,712 - - Transfers in 1,383,700 717,908 10,494,500 - Transfers out - (4,793,640) - (3,018,010) Proceeds from sale of capital assets 2,593 - - - Total other financing sources (uses) 1,386,293 773,980 10,494,500 (3,018,010) Net change in fund balances 2,534,438 (113,184) 3,734,611 324,915 Fund Balances Beginning of year 16,974,679 7,780,605 2,400,343 4,709,502 End of year $ 19,509,117$ 7,667,421$ 6,134,954 $ 5,034,417 See notes to basic financial statements. 34 Council Packet Page Number 137 of 452 F4, Attachment 4 Nonmajor Total Governmental Governmental FundsFunds $ 1,580,309$ 27,437,410 1,743,691 1,743,691 549,257 1,827,458 31,719 2,427,322 860,453 5,834,704 - 1,902,686 774,818 1,438,964 14,380 216,921 550,713 1,914,506 - 16,693 170,013 172,213 179,039 1,632,712 6,454,392 46,565,280 809,217 2,587,691 614,569 2,723,260 - 974,206 213,014 3,486,585 36,801 201,635 209,800 759,886 10,362 12,235,146 52,380 5,584,705 357 6,108,895 1,069,918 1,069,918 186,713 1,552,314 109,294 109,294 652,459 652,459 908,002 908,002 374,904 374,904 - 9,185,761 5,247,790 48,514,661 1,206,602 (1,949,381) - 4,545,000 - 304,712 40,000 12,636,108 (920,694) (8,732,344) 42,666 45,259 (838,028) 8,798,735 368,574 6,849,354 12,731,252 44,596,381 $ 13,099,826$ 51,445,735 35 Council Packet Page Number 138 of 452 F4, Attachment 4 (THIS PAGE LEFT BLANK INTENTIONALLY) 36 Council Packet Page Number 139 of 452 F4, 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, 2024 Net change in fund balances - governmental funds$ 6,849,354 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. 8,357,631 Capital outlays (5,693,970) Depreciation/amortization expense (65,458) Loss on disposal OPEB obligations are recognized as paid in the governmental funds but recognized as the 154,091 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 590,151 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 5,845,000 Refunded bonds payable 242,569 Finance purchase payable 21,326 Lease liability Governmental funds report the effects of bond premiums and discounts when debt is first issued, 41,629 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, (49,878) 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 (4,545,000) funds but have no impact on net position in the Statement of Activities. Certain receivables will be collected in subsequent years, but are not available soon enough to pay for the current period's expenditures and, therefore, are deferred in the funds. 807,811 Property taxes delinquent (6,390) Special assessments delinquent 563,754 Special assessments deferred 1,419,555 State shared taxes 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 (91,683) reported with governmental activities in the government-wide financial statements. Change in net position - governmental activities $ 14,440,492 See notes to basic financial statements. 37 Council Packet Page Number 140 of 452 F4, Attachment 4 City of Maplewood Statement of Net Position - Proprietary Funds December 31, 2024 Business-Type Activities Enterprise Funds 604 606 Ambulance Environmental 605 Recycling 601 Sanitary ServiceUtilityProgramSewer Assets Current assets $ -$ 1,278,922$ 953,338$ 2,033,896 Cash and cash equivalents Accrued interest receivable - 6,321 4,738 9,188 6,689 635,946 350,169 1,352,238 Due from other governments 2,640,837 2,364 166,763 124,514 Accounts receivable - net - - - - Due from other funds - - - 61,353 Advance due from other funds 16,476 - - - Property taxes receivable - - - - Inventory 11,273 6,934 - 424,795 Prepaid items 2,675,275 1,930,487 1,475,008 4,005,984 Total current assets Noncurrent assets - - - 782,821 Advance due from other funds Capital assets - - - - Buildings Structures, vehicles, and equipment 1,712,83141,076,817 - 25,794,586 1,712,831 41,076,817 - 25,794,586 Total capital assets (1,057,737) (15,370,217) - (14,660,287) Less: allowance for depreciation 655,094 25,706,600 - 11,134,299 Net capital assets 655,094 25,706,600 - 11,917,120 Total noncurrent assets 3,330,369 27,637,087 1,475,008 15,923,104 Total assets Deferred Outflows of Resources Deferred outflows of resources related to OPEB 129,908 29,349 2,064 26,812 Deferred outflows of resources related to pensions - 43,004 4,754 30,313 129,908 72,353 6,818 57,125 Total deferred outflows of resources $ 3,460,277$ 27,709,440$ 1,481,826$ 15,980,229 Total assets and deferred outflows of resources Liabilities Current liabilities Accounts payable $ 27,843$ 288 $ 70,787$ 1,460 Due to other governments 31,133 8,781 - 3,864 Salaries payable 156,786 24,615 1,732 25,444 Total other post employment benefits (OPEB) liability current portion 18,302 4,135 291 3,777 Due to other funds 263,636 - - - Employee benefits payable - current portion - - - - Total current liabilities 497,700 37,819 72,810 34,545 Noncurrent liabilities Employee benefits payable - noncurrent portion - - - - Total other post employment benefits (OPEB) liability - noncurrent portion 266,279 60,158 4,229 54,958 Net pension liability - 226,475 25,034 159,637 Less amount due within one year - - - - Total noncurrent liabilities 266,279 286,633 29,263 214,595 Total liabilities 763,979 324,452 102,073 249,140 Deferred Inflows of Resources Deferred inflows of resources related to OPEB 208,242 47,047 3,308 42,979 Deferred inflows of resources related to pensions - 185,433 20,497 130,708 208,242 232,480 23,805 173,687 Total deferred inflows of resources Net Position Net investment in capital assets 655,094 25,706,600 - 11,134,299 Restricted for debt service - - - - Unrestricted 1,832,962 1,445,908 1,355,948 4,423,103 Total net position 2,488,056 27,152,508 1,355,948 15,557,402 Total liabilities, deferred inflows of resources, $ 3,460,277$ 27,709,440$ 1,481,826$ 15,980,229 and net position Adjustment to reflect the consolidation of internal service fund activities related to enterprise funds Net position of business-type activities . See notes to basic financial statements. 38 Council Packet Page Number 141 of 452 F4, Attachment 4 Business-Type Activities Enterprise Funds Governmental Activities - 607 Street Internal Service Light UtilityTotalFunds $ 1,509,592$ 5,775,748$ 4,055,180 9,20029,447 21,023 394 2,345,436 - 133,585 3,068,063 30,500 315,065 315,065 - -61,353 - -16,476 - - - 137,071 2,311 445,313 329,098 1,970,147 12,056,901 4,572,872 - 782,821 - - - 37,790 6,255 68,590,489 7,778,648 6,255 68,590,489 7,816,438 (2,189) (31,090,430) (4,992,816) 4,066 37,500,059 2,823,622 4,066 38,282,880 2,823,622 1,974,213 50,339,781 7,396,494 - 188,133 - -78,071 - - 266,204 - $ 1,974,213$ 50,605,985$ 7,396,494 $ 14,382$ 114,760$ 67,429 10,297 54,075 21,121 - 208,577 483,276 -26,505 - - 263,636 - - - 94,444 24,679 667,553 666,270 - - 2,182,164 - 385,624 - - 411,146 - - - (94,444) - 796,770 2,087,720 24,679 1,464,323 2,753,990 - 301,576 - - 336,638 - - 638,214 - 4,066 37,500,059 2,823,622 - - - 1,945,468 11,003,389 1,818,882 1,949,534 48,503,448 4,642,504 $ 1,974,213 50,605,985$ 7,396,494 601,906 $ 49,105,354 39 Council Packet Page Number 142 of 452 F4, Attachment 4 City of Maplewood Statement of Revenues, Expenses, and Changes in Fund Net Position - Proprietary Funds Year Ended December 31, 2024 Business-Type Activities Enterprise Funds 604 606 Ambulance Environmental 605 Recycling 601 Sanitary ServiceUtilityProgramSewer Operating Revenues Utility/recycling/ambulance billings$ 3,962,613$ 3,364,282$ 1,335,362$ 6,911,510 - - - - Franchise tax Other sales and services 775 6 27,137 141,999 Total operating revenues 3,963,388 3,364,288 1,362,499 7,053,509 Operating Expenses Personnel services 3,774,793 765,551 56,740 697,897 Materials and supplies 214,754 14,735 3,814 54,137 Contractual services 742,616 405,978 1,010,548 5,305,642 Depreciation 210,270 689,667 - 373,072 Total operating expenses 4,942,433 1,875,931 1,071,102 6,430,748 Operating income (loss) (979,045) 1,488,357 291,397 622,761 Nonoperating Revenues (Expenses) 8,856 124,473 45,242 136,660 Investment income 692,461 10,577 120,751 7,456 Intergovernmental 364,979 - - - General property taxes (22,418) - - - Gain (loss) on disposal of capital assets - - - 154,904 Other income 1,043,878 135,050 165,993 299,020 Total nonoperating revenues (expenses) Income (loss) before 64,833 1,623,407 457,390 921,781 contributions and transfers Capital Contributions- 856,389 - 117,867 Transfers out- (2,595,575) (55,550) (1,227,389) Change in net position 64,833 (115,779) 401,840 (187,741) Net Position Beginning of year 2,423,223 27,268,287 954,108 15,745,143 End of year$ 2,488,056$ 27,152,508$ 1,355,948$ 15,557,402 Change in net position reported above adjustment to reflect the consolidation of internal service fund activities Fund activities related to enterprise funds Change in net position of business-type activities See notes to basic financial statements. 40 Council Packet Page Number 143 of 452 F4, Attachment 4 Business-Type Activities Enterprise Funds Governmental Activities - 607 Street Internal Service Light UtilityTotal Funds $ -$ 15,573,767$ - 469,989 469,989- - 169,917 10,675,933 469,989 16,213,673 10,675,933 - 5,294,981 8,918,550 - 287,440 786,998 202,180 7,666,964 820,505 312 1,273,321 552,446 202,492 14,522,706 11,078,499 267,497 1,690,967 (402,566) 77,333 392,564 178,695 - 831,245- - 364,979- - (22,418) 62,946 - 154,904- 77,333 1,721,274 241,641 344,830 3,412,241 (160,925) - 974,256- (25,250) (3,903,764)- 319,580 482,733 (160,925) 1,629,954 48,020,715 4,803,429 $ 1,949,534$ 48,503,448$ 4,642,504 $ 482,733 () $ 4 41 Council Packet Page Number 144 of 452 F4, Attachment 4 City of Maplewood Statement of Cash Flows - Proprietary Funds Year Ended December 31, 2024 Business-Type Activities - Enterprise Funds 604 606 Ambulance Environmental 605 Recycling 601 Sanitary ServiceUtilityProgramSewer Cash Flows - Operating Activities Receipts from customers$ 3,027,370$ 3,155,007$ 1,354,392$ 6,301,111 Interfund services provided and used - (279,660) - (163,600) Payments to suppliers for goods and services (970,747) (140,068) (1,259,487) (5,220,125) Payments to employees for services (3,696,574) (812,154) (63,161) (811,510) Other operating revenues 775 6 27,137 141,999 Net cash flows - operating activities (1,639,176) 1,923,131 58,881 247,875 Cash Flows - Noncapital Financing Activities Property taxes 348,838 - - - Intergovernmental receipts 692,461 10,577 1,169 7,456 Other income - - - 154,904 Decrease (increase) in due from other funds - - - 60,298 Increase (decrease) in due to other funds 263,636 - - - Transfer to other funds - (171,700) (55,550) (393,900) Net cash flows - noncapital financing activities 1,304,935 (161,123) (54,381) (171,242) Cash Flows - Capital and Related Financing Activities Acquisition of capital assets (169,652) - - - Transfer to other funds - (2,423,875) - (833,489) - - - - Proceeds from disposal of capital assets Net cash flows - capital and related financing activities (169,652) (2,423,875) (833,489)- Cash Flows - Investing Activities Investment income 9,690 125,355 44,045 137,252 Net change in cash and cash equivalents (494,203) (536,512) 48,545 (619,604) Cash and Cash Equivalents January 1 494,203 1,815,434 904,793 2,653,500 December 31 $ 1,278,922-$ $ 953,338$ 2,033,896 See notes to basic financial statements. 42 Council Packet Page Number 145 of 452 F4, Attachment 4 Business-Type Activities - Enterprise Funds Governmental Activities - 607 Street Internal Service Light UtilityTotalFunds $ 447,061$ 14,284,941$ - - (443,260) 10,606,818 (188,595) (7,779,022) (1,731,214) - (5,383,399) (8,466,166) - 169,917 115,854 258,466 849,177 525,292 - 348,838 - - 711,663 - - 154,904 - (315,065) (254,767) - - 263,636 - (25,250) (646,400) - (340,315) 577,874 - - (169,652) (305,387) - (3,257,364) - - - 67,226 (3,427,016)- (238,161) 74,186 390,528 171,677 (7,663) (1,609,437) 458,808 1,517,255 7,385,185 3,596,372 $ 1,509,592$ 5,775,748$ 4,055,180 43 Council Packet Page Number 146 of 452 F4, Attachment 4 See notes to basic financial statements. 44 Council Packet Page Number 147 of 452 F4, Attachment 4 45 Council Packet Page Number 148 of 452 F4, Attachment 4 (THIS PAGE LEFT BLANK INTENTIONALLY) 46 Council Packet Page Number 149 of 452 F4, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The financial statements of the City of Maplewood, Minnesota have been prepared in conformity with accounting principles generally accepted in the United States of America as applied to governmental units by GASB. The following is a summary of the significant accounting policies. A.Financial Reporting Entity The criteria used to determine the financial reporting entity were in conformity with GASB Statement No. 14, The Financial Reporting Entity. In accordance with Statement No. 14 for financial reporting purposes, the City's financial statements include all funds, departments, agencies, boards, commissions, and other organizations over which the City is considered to be financially accountable. The City is financially accountable if: 1.It appoints a voting majority of an organization's body and is able to impose its will on that organization or the potential for the organization to provide specific financial benefits to, or impose specific financial burdens, on the City; or, 2.An organization is fiscally dependent on the City. As a result of applying the criteria of Statement No. 14 the City has one blended component unit. 1.Blended Component Unit During 2009, the City adopted 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 452 F4, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 1 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. 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 met. All other revenue items are considered to be measurable and available only when cash is received by the City. 48 Council Packet Page Number 151 of 452 F4, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) C. Measurement Focus, Basis of Accounting, and Financial Statement Presentation (Continued) 1.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. a.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. b.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. 2.Special Assessment Revenue Recognition Special assessments are levied against benefited properties for the cost or a portion of the cost of special assessment improvement projects in accordance with State Statutes. These assessments are collectible by the City over a term of years usually consistent with the term of the related bond issue. Collection of annual installments (including interest) is handled by the County auditor in the same manner as property taxes. Property owners are allowed to (and often do) prepay future installments without interest or prepayment penalties. Once a special assessment roll is adopted, the amount attributed to each parcel is a lien upon that property until full payment is made or the amount is determined to be excessive by 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. a.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. 49 Council Packet Page Number 152 of 452 F4, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) C.Measurement Focus, Basis of Accounting, and Financial Statement Presentation (Continued) 2.Special Assessment Revenue Recognition (Continued) b.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 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 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 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. Street Use Revitalization Fund This fund accounts for street revitalization efforts. Major Proprietary Funds: Ambulance Service Fund This fund accounts for customer service charges that are used to finance emergency medical services. Environmental Utility Fund This fund accounts for revenues and expenses related to the administration, planning, implementation, and maintenance of the storm water management program. Recycling Program Fund 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 This fund accounts for customer sewer charges which are used to finance sewer system operating expenses. Street Light Utility Fund 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. 50 Council Packet Page Number 153 of 452 F4, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) C. Measurement Focus, Basis of Accounting, and Financial Statement Presentation (Continued) Description of Funds (Continued): Additional Fund Types: Special Revenue Funds 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 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 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. 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. 51 Council Packet Page Number 154 of 452 F4, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position or Equity (Continued) 1. Deposits and Investments (Continued) 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 7 days interest on the amount withdrawn. 7 day's 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. 2. Receivables and Payables All trade and property tax receivables are shown net of an allowance for uncollectibles. At December 31, 2024, 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 2024. 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." 52 Council Packet Page Number 155 of 452 F4, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) D.Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position or Equity (Continued) 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. 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 Right-to-use lease asset $ 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). 53 Council Packet Page Number 156 of 452 F4, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position or Equity (Continued) 4. Capital Assets (Continued) 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, 2024. Depreciation has been charged on assets using the straight-line method over the estimated useful lives of the various assets as follows: 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. 54 Council Packet Page Number 157 of 452 F4, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position or Equity (Continued) 5.Deferred Outflows/Inflows of Resources (Continued) 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. 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. 55 Council Packet Page Number 158 of 452 F4, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position or Equity (Continued) 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 Balances These are amounts that cannot be spent because they are not in spendable form. Restricted Fund Balances 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. Committed Fund Balances 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 Balances 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 Balances 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. 56 Council Packet Page Number 159 of 452 F4, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) D.Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position or Equity (Continued) 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 Consists of capital assets, net of accumulated depreciation, reduced by any outstanding debt attributable to acquire the capital assets. Restricted Net Position Consists of net position restricted when there are limitations imposed on their use through external restrictions imposed by creditors, grantors, laws, or regulations of other governments. Unrestricted Net Position All other net position that do not meet the definition of "restricted" or "net investment in capital assets". There is a reclassification of $1,060,000 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. 12. Right-to-Use Lease Assets/Lease Liabilities The City recorded right-to-use lease assets as a result of implementing GASB Statement No. 87, Leases. The right-to-use lease assets are initially measured at an amount equal to the initial measurement of the lease liability plus any payments made prior to the lease term, less lease incentives, and plus ancillary charges necessary to place the lease into service. The right-to-use assets are amortized on a straight-line basis over the life of the related lease. Key estimates and judgments related to leases include (1) the discount rate, (2) lease term, (3) lease payments, and (4) amortization. The City uses the interest rate charged by the lessor as the discount rate. When the interest rate charged by the lessor is not provided, the City determines its estimated borrowing rate based on the applicable State and Local Government Securities rate. The lease term includes the noncancellable period of the lease. Lease payments included in the measurement of the lease liability are composed of fixed payments and purchase option the City is reasonably certain to exercise. 57 Council Packet Page Number 160 of 452 F4, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) D.Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position or Equity (Continued) 12. Right-to-Use Lease Assets/Lease Liabilities (Continued) The City monitors changes in circumstances that would require a re-measurement of the leases and will remeasure the right-to-use lease assets and liabilities if certain changes occur that are expected to significantly affect the amount of the lease liability. 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, Tax Increment Economic Development District 1-11, and Tax Increment Economic Development District 1-15. Budgets were not adopted for these funds in 2024, 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. NOTE 2 STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY A.Deficit Fund Equity At December 31, 2024, individual funds with deficit fund balances are as follows: Fund FundBalance Capital Projects Funds Public Safety Training Facility Fund$ (99,137) Tax Increment Economic Development District 1-11 (127,870) Tax Inrement District 1-13 (44,364) 58 Council Packet Page Number 161 of 452 F4, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 3 DEPOSITS AND INVESTMENTS Cash balances of the City's funds are combined (pooled) and invested to the extent available in various investments authorized by Minnesota Statutes. Each fund's portion of this pool (or pools) is displayed in the financial statements as "cash and cash equivalents" or "investments". For purposes of identifying risk of investing public funds, the balances and related restrictions are summarized as follows. A.Deposits Custodial Credit Risk Deposits: This is the risk that in the event of a bank failure, the City's deposits may not be returned to it. The City has a policy that requires the City's deposits be collateralized as required by Minnesota Statutes for an amount exceeding FDIC, SAIF, BIF, or FCUA coverage. As of December 31, 2024, the City's bank balance was $0 and not exposed to custodial credit risk. The book balance as of December 31, 2024, was $0 for deposits. B.Investments Investment Maturities (In Years) FairLess Pooled Investment TypeValueThan 11 - 5 Years6 - 10 Years External Investment Pool - 4M Fund$ 18,879,200$ 18,879,200$ - $ - Brokered Money Market Funds 953,964 953,964 - - Municipal Bonds 26,802,736 6,990,710 16,342,718 3,469,308 U.S. Agencies 5,338,674 598,536 3,447,325 1,292,813 Brokered Certificates of Deposit 8,289,710 2,167,495 5,874,948 247,267 Total$ 60,264,284$ 29,589,905$ 25,664,991$ 5,009,388 Investment Maturities (In Years) FairLess Non-Pooled Investment TypeValueThan 11 - 5 Years6 - 10 Years U.S. Treasury Securities $ 2,397,875$ 481,465$ 1,428,585$ 487,825 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, 2024, the City's investments follow the guidelines stated in its investment policy. 59 Council Packet Page Number 162 of 452 F4, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 3 DEPOSITS AND INVESTMENTS (CONTINUED) B.Investments (Continued) Credit Risk: The City's investment policy limits investments to those specified in the above statutes. As of December 31, 2024, 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 Investments: This is the risk in the event of the failure of the counterparty the City will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. The City's policy states all investments must be fully insured and registered in the name of the City. Some City Securities held by the City's broker-dealer are not registered to the City but are held in an insured account. The account is insured up to $500,000 SIPC insurance and the broker-dealer provides an additional aggregate insurance policy for all of its customers as a group, not individually. It is unknown what portion of this policy is applicable to the City's portfolio. The City has the following recurring fair value measurements as of December 31, 2024: $42,828,995 of investments are valued using a matrix pricing model (Level 2 inputs) Summary of cash deposits and investments as of December 31, 2024, were as follows: Petty cash and other cash on hand$ 22,898 Investments (Note 3.B.) 62,662,159 Total deposits and investments$ 62,685,057 Deposits and investments are presented in the December 31, 2024, basic financial statements as follows: Statement of Net Position Cash and investments$ 62,685,057 Total deposits and investments$ 62,685,057 60 Council Packet Page Number 163 of 452 F4, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 4 LEASE RECEIVABLE The City leases a building to the State of Minnesota for office and garage space. The lease commenced on June 1, 2024 for a term of five years. The agreements calls for monthly lease payments of $9,167 in 2024 with an increase on July 1, 2027 to $9,625 and again on July 1, 2028 to $10,106. The lease is measured at the present value of the future payments expected to be received during the lease term at a discount rate of 3.23% which was the incremental borrowing rate at the start of the lease term. NOTE 5 CAPITAL ASSETS Capital asset activity for the year ended December 31, 2024, was as follows: BeginningEnding BalanceIncreasesDecreasesBalance Governmental activities Capital assets, not being depreciated Land $ 14,057,335$ - $ (5,400)$ 14,051,935 Construction in progress 24,649,373 10,163,460 (22,281,850) 12,530,983 Total capital assets, not being depreciated 38,706,708 10,163,460 (22,287,250) 26,582,918 Capital assets, being depreciated Buildings 42,586,931 11,815,363 (35,546) 54,366,748 Equipment 8,749,448 345,150 (199,676) 8,894,922 Vehicles 8,538,138 2,176,916 (470,126) 10,244,928 Other improvements 1,434,227 - - 1,434,227 Infrastructure 161,684,995 6,443,979 - 168,128,974 Lease equipment 83,513 - - 83,513 Total capital assets, being depreciated 223,077,252 20,781,408 (705,348) 243,153,312 Less accumulated depreciation for Buildings 17,478,898 970,516 (35,546) 18,413,868 Equipment 5,325,488 618,899 (195,396) 5,748,991 Vehicles 5,052,539 758,117 (410,068) 5,400,588 Other improvements 678,372 18,158 - 696,530 Infrastructure 62,471,667 3,858,530 - 66,330,197 Less accumulated amortization for Lease equipment 27,472 22,196 - 49,668 Total accumulated depreciation and amortization 91,034,436 6,246,416 (641,010) 96,639,842 Total capital assets being depreciated - net 132,042,816 14,534,992 (64,338) 146,513,470 Governmental activities capital assets - net $ 170,749,524$ 24,698,452$ (22,351,588)$ 173,096,388 61 Council Packet Page Number 164 of 452 F4, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 5 CAPITAL ASSETS (CONTINUED) Note: Construction in progress decreases exceeds capital asset additions for the year because some of the projects relate to enterprise fund additions. This is broken out once the project is completed and capital contributions are recognized. Depreciation and amortization expense was charged to functions/programs of the City as follows: Governmental activities General government$ 965,660 Public safety 719,066 Public works 3,566,970 Parks and recreation 437,110 Community development 5,164 Fleet management 552,446 Total depreciation/amortization expense - governmental activities$ 6,246,416 62 Council Packet Page Number 165 of 452 F4, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 5 CAPITAL ASSETS (CONTINUED) NOTE 6 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, annual leave, and compensatory time off are payable when used or upon termination of employment. Sick leave is payable when it is more likely than not to be used or paid in the future. 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 day's pay. 63 Council Packet Page Number 166 of 452 F4, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 7 LONG-TERM DEBT A.Governmental Activities During 2024, the amount of the City's long-term liabilities changed as follows: BalanceBalanceDue Within 12/31/23AdditionsDeductions12/31/24One Year $ 49,965,000$ 4,545,000$ (5,845,000)$ 48,665,000$ 4,875,000 G.O. Bonds 1,624,650 304,712 (346,341) 1,583,021 - Premium Finance purchases 745,482 -(242,569) 502,913 248,446 Lease liabilities 48,944 -(21,326) 27,618 20,730 Employee benefits 2,007,028 392,145(217,009) 2,182,164 94,444 Total governmental activities$ 54,391,104$ 5,241,857$ (6,672,245)$ 52,960,716$ 5,238,620 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. 64 Council Packet Page Number 167 of 452 F4, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 7 LONG-TERM DEBT (CONTINUED) A.Governmental Activities (Continued) A summary of outstanding debt at December 31, 2024, is as follows: Average Year Year of Payable Interest IssuedMaturity12/31/24 RatesOriginal Issue State aid street refunding2.08%20122024$ 2,505,000$ - Refunding2.2120132024 3,700,000 - Refunding2.6320152026 3,790,000 635,000 Tax abatement refunding2.6220152031 1,215,000 500,000 Refunding2.5420152027 7,990,000 1,365,000 Improvement, CIP, equipment certification2.0920162032 3,765,000 1,865,000 Refunding3.0020162024 5,775,000 - Improvement, tax abatement3.0020172033 3,850,000 2,145,000 Improvement refunding2.0020172025 3,145,000 210,000 Improvement3.4020182034 4,375,000 3,165,000 Improvement, tax abatement3.4020182034 2,565,000 1,860,000 Improvement2.8320192035 4,475,000 3,455,000 Refunding1.9520202032 5,480,000 3,870,000 Improvement3.0020202036 6,200,000 5,200,000 Improvement2.0020212042 9,500,000 8,975,000 Refunding 2.5020212035 8,090,000 6,150,000 Improvement3.8020222038 2,925,000 2,780,000 Improvement4.5020232039 1,945,000 1,945,000 Improvement4.5020242040 4,545,000 4,545,000 Total bonds payable$ 85,835,000$ 48,665,000 Finance purchase$ 502,913 Lease liability$ 27,618 All long-term bonded indebtedness outstanding at December 31, 2024, 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, 2024, were $19,179. Long-term bonded indebtedness listed above were issued to finance acquisition and construction of capital facilities/equipment or to refinance (refund) previous bond issues. 65 Council Packet Page Number 168 of 452 F4, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 7 LONG-TERM DEBT (CONTINUED) A. Governmental Activities (Continued) The scheduled annual principal and interest payments on the City's indebtedness as of December 31, 2024, are the following: 66 Council Packet Page Number 169 of 452 F4, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 7 LONG-TERM DEBT (CONTINUED) A. Governmental Activities (Continued) Future revenue pledged for the payment of long-term debt is as follows: Revenue PledgedCurrent Year Debt Service Percentas a of TotalPercent RemainingPrincipalPledged Debtof Net Use ofTerm ofPrincipaland InterestRevenue Service Bond IssueProceedsTypeRevenuesPledgeand InterestPaidReceived Infrastructure improvements 2012B ImprovementState-aid100n/a2015-2023$ - $ 257,869 $ 257,869 Infrastructure improvements 2013B RefundingSpecial assessments13n/a2014-2024 - 205,000 3,698 Infrastructure improvements 2015A RefundingSpecial assessments9n/a2016-2026 658,875 326,975 183 Infrastructure improvements 2015B Improvement/TIFTax increment75n/a2016-2031 546,850 115,750 - Infrastructure improvements 2015C RefundingSpecial assessments30n/a2016-2027 1,415,963 666,109 91,324 Infrastructure improvements 2016A ImprovementSpecial assessments30n/a2016-2027 2,030,019 251,238 40,908 Infrastructure improvements 2016B RefundingSpecial assessments30n/a2016-2027 - 558,250 6,157 Infrastructure improvements 2017A ImprovementSpecial assessments40n/a2018-2025 2,388,075 373,925 64,464 Infrastructure improvements 2017B Advance RefundingSpecial assessments13n/a2018-2025 213,150 213,350 16,640 Infrastructure improvements 2018A Improvement/AbateSpecial assessments26n/a2018-2025 5,825,225 582,850 82,770 Infrastructure improvements 2019A ImprovementSpecial assessments36n/a2018-2025 3,980,263 364,150 84,876 Infrastructure improvements 2020A RefundingSpecial assessments39n/a2021-2032 4,157,235 625,779 234,790 Infrastructure improvements 2020B ImprovementSpecial assessments36n/a2021-2036 5,959,050 494,800 135,256 Capital Improvements 2021A CIP Fire StationProperty Taxes76n/a2022-2042 10,303,036 573,113 583,364 Infrastructure improvements 2021B RefundingSpecial assessments9n/a2022-2035 6,760,825 1,173,825 45,097 Infrastructure improvements 2022A ImprovementSpecial assessmentsn/an/a2022-2038 3,606,825 255,250 - Infrastructure improvements 2023A ImprovementSpecial assessmentsn/an/a2023-2039 2,653,950 85,508 - Infrastructure improvements 2024A ImprovementSpecial assessmentsn/an/a2023-2039 6,436,296 - - Total$ 56,935,637$ 7,123,741$ 1,647,396 B. Lease Liability The City entered into lease agreements for copiers. The lease agreements include annual principal and interest payments as noted on the previous page. Interest and discount rates on the lease agreements are 3.5%. 67 Council Packet Page Number 170 of 452 F4, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 8 TAX INCREMENT DISTRICTS The City is the administering authority for the following Tax Increment Districts. The following table reflects values as of December 31, 2024: HousingHousingHousingHousing District 1-6District 1-7District 1-8District 1-10 Year established1995200520052011 Duration of district45,29148,21347,84850,770 Tax capacity Original$ -$ 1,032$ 8,750$ 20,000 Current - 23,150 129,302 212,391 Captured - retained$ -$ 22,118$ 120,552 $ 192,391 EconomicEconomicEconomicEconomic DevelopmentDevelopmentDevelopmentDevelopment District 1-11District 1-12District 1-13District 1-14 Year established2011201420152020 Duration of district44,56151,86652,59654,423 Tax capacity Original$ -$ 98,450$ 15,490$ 289,931 Current - 864,450 340,055 467,030 Captured - retained$ -$ 766,000 $ 324,565 $ 177,099 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 $2,490,000 in 1986 for the above tax increment financing districts. These bonds were not allocated among the above districts. 68 Council Packet Page Number 171 of 452 F4, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 9 FUND BALANCE DETAIL At December 31, 2024, a summary of the governmental fund balance classifications are as follows: PublicStreet Nonmajor GeneralDebtImprovementRevitilizationGovernmental FundServiceProjects FundFundFundsTotal Nonspendable Prepaid items$ 50,271$ -$ -$ 11,557$ 39,886$ 101,714 Restricted for Public safety 937,177 - - - - 937,177 Debt service - 7,667,421 - - - 7,667,421 Economic development - - - - 1,597,996 1,597,996 TIF districts - - - - 2,488,791 2,488,791 Park development - - - - 1,908,633 1,908,633 Community center improvements - - - - 138,395 138,395 Public improvement projects - - 6,134,954 - - 6,134,954 Total restricted 937,177 7,667,421 6,134,954 - 6,133,815 20,873,367 Committed to Charitable gambling - - - - 143,108 143,108 Police services - - - - 109,553 109,553 Tree removal - - - - 132,783 132,783 Tree preservation - - - - 175,861 175,861 Cable television - - - - 1,079,722 1,079,722 Fire training facility - operations - - - - 11,489 11,489 Total committed - - - - 1,652,516 1,652,516 Assigned to Public safety 519,307 - - - - 519,307 Capital projects - - - - 233,379 233,379 Fire stations - - - - 3,048,866 3,048,866 Police vehicles and equipment - - - - 99,650 99,650 Right-of-way - - - - 191,324 191,324 Streets - - - 5,022,860 884,903 5,907,763 WAC districts - - - - 1,086,858 1,086,858 Total assigned 519,307 - - 5,022,860 5,544,980 11,087,147 Unassigned 18,002,362 - - - (271,371) 17,730,991 Total fund balance$ 19,509,117$ 7,667,421$ 6,134,954$ 5,034,417$ 13,099,826$ 51,445,735 69 Council Packet Page Number 172 of 452 F4, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 10 INTERFUND ASSETS/LIABILITIES The City has the following interfund balances at December 31, 2024: Interfund balances of $550,924 represents amounts due to/from other funds and 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. Interfund balances of $844,174 represent 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. 70 Council Packet Page Number 173 of 452 F4, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 11 TRANSFERS All transfers of assets between funds require city council approval. A summary of transfers by fund type are as follows: Interfund transfers allow the City to allocate financial resources to the funds that receive benefit from services provided by another fund, or to establish or close out funds. All of the City's 2023 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 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. 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. 71 Council Packet Page Number 174 of 452 F4, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 12 RISK MANAGEMENT (CONTINUED) Property and casualty insurance coverage is provided through a pooled self-insurance program through the LMCIT. The City pays an annual premium to the LMCIT based on reported exposures for the new policy term. The policy has a package modification factor based on claims experience from the past three years prior to the policy term, and the City receives a premium adjustment for its deductible and aggregate choices. The LMCIT uses various reinsurers for excess liability coverage needs and higher limit requirements based on contractual agreements. The City is subject to supplemental assessments if deemed necessary by the LMCIT. For property and casualty coverage, each occurrence deductible is $50,000 with an annual aggregate deductible of $200,000 (if the aggregate is reached, the deductible is $1,000 per loss). Settlements have not exceeded coverages for each of the past three years. The City carries commercial insurance for all other risks of loss, including life, employee health, and accident insurance. NOTE 13 PENSION PLANS The City participates in various pension plans. Total pension expense for the year ended December 31, 2024, was $2,099,005. 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, 353D, 353E, 353G, and 356. Minnesota Statutes Chapter 356 defines each plan's financial reporting requirements. PERA's defined benefit pension plans are tax qualified plans under Section 401(a) of the Internal Revenue Code. General Employees Retirement Plan Membership in the General Plan includes employees of counties, cities, townships, schools in non- certified positions, and other governmental entities whose revenues are derived from taxation, fees, or assessments. Plan membership is required for any employee who is expected to earn more than $425 in a month, unless the employee meets exclusion criteria. Public Employees Police and Fire Plan Membership in the Police and Fire Plan includes full-time, licensed police officers and firefighters who meet the membership criteria defined in Minnesota Statutes § 353.64 and who are not earning service credit in any other PERA retirement plan or a local relief association for the same service. Employers can provide Police and Fire Plan coverage for part-time positions and certain other public safety positions by submitting a resolution adopted by the City's governing body. The resolution must state that the position meets plan requirements. 72 Council Packet Page Number 175 of 452 F4, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 13 PENSION PLANS (CONTINUED) Public Employees' Retirement Association (Continued) B. Benefits Provided PERA provides retirement, disability, and death benefits. Benefit provisions are established by state statute and can only be 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. When a member is vested, they have earned enough service credit to receive a lifetime monthly benefit after leaving public service and reaching an eligible retirement age. Members who retire at or over their Social Security full retirement age with at least one year of service qualify for a retirement benefit. General Employees Plan Benefits General Employees Plan requires three years of service to vest. 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 General Plan members. Members hired prior to July 1, 1989, receive the higher of Step or Level formulas. Only the Level formula is used for members hired after June 30, 1989. Under the Step formula, General Plan members receive 1.2% of the highest average salary for each of the first 10 years of service and 1.7% for each additional year. Under the Level formula, General Plan members receive 1.7% of the highest average salary for all years of service. For members hired prior to July 1, 1989, a full retirement benefit is available when age plus years of service equal 90 and normal retirement age is 65. Members can receive a reduced requirement benefit as early as age 55 if they have three or more years of service. Early retirement benefits are reduced by .25% for each month under age 65. Members with 30 or more years of service can retire at any age with a reduction of .25% for each month the member is younger than age 62. The Level formula allows General Plan members to receive a full retirement benefit at age 65 if they were first hired before July 1, 1989 or at age 66 if they were hired on or after July 1, 1989. Early retirement begins at age 55 with an actuarial reduction applied to the benefit. Benefit increases are provided to benefit recipients each January. 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%. The 2024 annual increase was 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. Police and Fire Plan Benefits Benefits for the Police and Fire Plan members hired before July 1, 2010, are vested after three years of service. Members hired on or after July 1, 2010, are 50% vested after five years of service and 100% vested after 10 years. After five years, vesting increase by 10% each full year of service until members are 100% vested after 10 years. Police and Fire Plan members receive 3% of highest average salary for all years of service. Police and Fire Plan members receive a full retirement benefit when they are 55 and vested, or when their age plus their years of service equals 90 or greater if they were first hired before July 1, 1989. Early retirement starts at age 50, and early retirement benefits are reduced by 0.417% each month members are younger than age 55. 73 Council Packet Page Number 176 of 452 F4, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 13 PENSION PLANS (CONTINUED) Public Employees' Retirement Association (Continued) B. Benefits Provided (Continued) Police and Fire Plan Benefits (Continued) Benefit increases are provided to benefit recipients each January. The post-retirement 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, 353E, 353G, and 356 set the rates for employer and employee contributions. Contribution rates can only be modified by the state Legislature. General Employees Fund Contributions General Plan members were required to contribute 6.5% of their annual covered salary in fiscal year 2024, and the City was required to contribute 7.5% for General Plan members. The City's contributions to the General Employees Fund for the year ended December 31, 2024, were $576,252. 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 2024, 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, 2024, were $1,875,419. The City's contributions were equal to the required contributions as set by state statute. D. Pension Costs General Employees Fund Pension Costs At December 31, 2024, the City reported a liability of $3,282,352 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 $84,875. 74 Council Packet Page Number 177 of 452 F4, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 13 PENSION PLANS (CONTINUED) Public Employees' Retirement Association (Continued) D. Pension Costs (Continued) General Employees Fund Pension Costs (Continued) The net pension liability was measured as of June 30, 2024, 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, 2024, relative to the total employer contributions received from all of PERA's participating employers. The City's proportionate share was 0.0888% at the end of the measurement period and 0.0961% for the beginning of the period. For the year ended December 31, 2024, the City recognized pension expense of $166,889 for its proportionate share of General Employees Plan's pension expense. Included in the amount, the City recognized $2,275 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. During the plan year ended June 30, 2024, the State of Minnesota contributed $170.1 million to the General Employees Fund. The State of Minnesota is not included as a non-employer contributing entity in the General Employees Plan pension allocation schedule for the $170.1 million in direct state aid because this contribution was not considered to meet the definition of a special funding situation. The City recognized $ 151,025 for the year ended December 31, 2024 as revenue and an offsetting reduction of net pension liability for its proportionate share of the State of Minnesota's on- behalf contributions to the General Employees Fund. 75 Council Packet Page Number 178 of 452 F4, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 13 PENSION PLANS (CONTINUED) Public Employees' Retirement Association (Continued) D. Pension Costs (Continued) General Employees Fund Pension Costs (Continued) At December 31, 2024, 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: The $288,126 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, 2025. 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 2025 $ (1,292,280) 2026 (295,249) 2027 (513,283) 2028 (251,571) $ (2,352,383) Total 76 Council Packet Page Number 179 of 452 F4, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 13 PENSION PLANS (CONTINUED) Public Employees' Retirement Association (Continued) D. Pension Costs (Continued) Police and Fire Fund Pension Costs At December 31, 2024, the City reported a liability of $9,642,102 for its proportionate share of the Police and Fire Fund's net pension liability. The net pension liability was measured as of June 30, 2024, 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, 2023, through June 30, 2024, relative to the total employer contributions received from all of PERA's participating employers. The City's proportionate share was 0.7329% at the end of the measurement period and 0.6987% for the beginning of the period. The State of Minnesota contributed $37.4 million to the Police and Fire Fund in the plan fiscal year ended June 30, 2024. The contribution consisted of $9 million in direct state aid that meets the definition of a special funding situation, additional one-time direct state aid contribution of $19.4 million, and $9 million in supplemental state aid that does not meet the definition of a special funding situation. Additionally, $9 million supplemental state aid was paid on October 1, 2024. 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. The State of Minnesota's proportionate share of the net pension liability associated with the City totaled $367,553. City's proportionate share of the net pension liability$ 9,642,102 State of Minnesota's proportionate share of the net pension liability associated with the City 367,553 Total$ 10,009,655 For the year ended December 31, 2024, the City recognized pension expense of $1,928,942 for its proportionate share of the Police and Fire Plan's pension expense. Included in this amount, the City recognized $35,692 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 $28.4 million in supplemental state aid because this contribution was not considered to meet the definition of a special funding situation. The City recognized $ 208,143 for the year ended December 31, 2024, 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. 77 Council Packet Page Number 180 of 452 F4, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 13 PENSION PLANS (CONTINUED) Public Employees' Retirement Association (Continued) D. Pension Costs (Continued) Police and Fire Fund Pension Costs (Continued) At December 31, 2024, 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. The $937,710 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, 2025. 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 2025 $ (447,691) 2026 2,385,849 2027 (1,321,329) 2028 (3,505,595) 2029 320,620 $ (2,568,146) Total 78 Council Packet Page Number 181 of 452 F4, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 13 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: F. Actuarial Methods and Assumptions The total pension liability in the June 30, 2024, actuarial valuation was determined using an individual entry-age normal actuarial cost method. The long-term rate of return on pension plan investments used in the determination of the total liability is 7.0%. 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 considered reasonable by the actuary. An investment return of 7.0% is within that range. 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 Plan and 1% for the Police and Fire Plan. Salary growth assumptions in the General Employees Plan range in annual increments from 10.25% after one year of service to 3.0% after 27 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. 79 Council Packet Page Number 182 of 452 F4, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 13 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 General Employees Plan was last reviewed in 2022. The assumption changes were adopted by the Board and became effective with the July 1, 2023, actuarial valuation. The Police and Fire Plan was reviewed in 2024. PERA anticipates the experience study will be approved by the Legislative Commission on Pensions and Retirement and become effective with the July 1, 2025 actuarial valuation. The following changes in actuarial assumptions and plan provisions occurred in 2024: General Employees Fund Changes in Actuarial Assumptions Rates of merit and seniority were adjusted, resulting in slightly higher rates. Assumed rates of retirement were adjusted as follows: Increase the rate of assumed unreduced retirements, slight adjustments to Rule of 90 retirement rates, and slight adjustments to early retirement rates for Tier 1 and Tier 2 members. Minor increase in assumed withdrawals for males and females. Lower rates of disability. Continued use of Pub-2010 general mortality table with slight rate adjustments as recommended in the most recent experience study. Minor changes to form of payment assumptions for male and female retirees. Minor changes to assumptions made with respect to missing participant data. Changes in Plan Provisions The workers' compensation offset for disability benefits was eliminated. The actuarial equivalent factors updated to reflect the changes in assumptions. Police and Fire Fund Changes in Plan Provisions The State contribution of $9.0 million per year will continue until the earlier of 1) both the Police and Fire Plan and the State Patrol Retirement Fund attain 90% funded status for three consecutive years (on an actuarial value of assets basis) or 2) July 1, 2048. The contribution was previously due to expire after attaining a 90% funded status for one year. The additional $9.0 million contribution will continue until the Police and Fire Plan is fully funded for a minimum of three consecutive years on an actuarial value of assets basis, or July 1, 2048, whichever is earlier. This contribution was previously due to expire upon attainment of fully funded status on an actuarial value of assets basis for one year (or July 1, 2048 if earlier)._ 80 Council Packet Page Number 183 of 452 F4, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 13 PENSION PLANS (CONTINUED) Public Employees' Retirement Association (Continued) G. Discount Rate The discount rate used to measure the total pension liability in 2024 was 7.0%. 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 and Police and Fire Plans 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: 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. Deferred Compensation The majority of City employees during 2024 received supplemental pension benefits, which consist of City contributions to a deferred compensation plan. The City's contribution rates during 2024 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 benefits in 2024 was $363,466. 81 Council Packet Page Number 184 of 452 F4, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 14 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 2024, the City contributed $0 to the plan. D. Members As of January 1, 2023, the following were covered by the benefit terms: Inactive employees or beneficiaries currently receiving benefits16 Spouses receiving payments3 Active employees171 Total190 82 Council Packet Page Number 185 of 452 F4, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 14 POST EMPLOYMENT HEALTH CARE PLAN (CONTINUED) E.Actuarial Assumptions The total OPEB liability was determined by an actuarial valuation as of January 1, 2023, using the following actuarial assumptions, applied to all periods included in the measurement, unless otherwise specified: The actuarial assumptions used in the January 1, 2024, valuation was based on the results of an actuarial experience study for the period January 1, 2023 through December 31, 2023. The discount rate used to measure the total OPEB liability was 3.7% based on the estimated yield of 20-year municipal bonds. Assumption Changes The discount rate was changed from 4.00% to 3.70%. F. Total OPEB Liability The City's total OPEB liability of $1,877,177 was measured as of January 1, 2024, and was determined by an actuarial valuation as of January 1, 2023. 83 Council Packet Page Number 186 of 452 F4, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 14 POST EMPLOYMENT HEALTH CARE PLAN (CONTINUED) F. Total OPEB Liability (Continued) Changes in the total OPEB liability are as follows: 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. G. OPEB Liability Sensitivity The following presents the City's total OPEB liability calculated using the discount rate of 3.7% as well as the liability measured using 1 percentage lower and 1percentage higher than the current discount rate. 84 Council Packet Page Number 187 of 452 F4, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 14 POST EMPLOYMENT HEALTH CARE PLAN (CONTINUED) G. OPEB Liability Sensitivity (Continued) 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. H. OPEB Expense, Deferred Outflows of Resources, and Deferred Inflows of Resources Related to OPEB For the year ended December 31, 2024, the City recognized OPEB expense of $48,936. At December 31, 2024, the City reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources: Deferred Deferred Outflows ofInflows of ResourcesResources Assumption changes$ 177,163$ 976,561 Liability losses 506,921 397,066 Employer contributions made after the measurement date 172,829 - Total$ 856,913$ 1,373,627 85 Council Packet Page Number 188 of 452 F4, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 14 POST EMPLOYMENT HEALTH CARE PLAN (CONTINUED) H. OPEB Expense, Deferred Outflows of Resources, and Deferred Inflows of Resources Related to OPEB (Continued) The $172,829 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, 2025. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB will be recognized in OPEB expense as follows: NOTE 15 CONTRACT COMMITMENTS The City has entered into numerous construction contracts with outstanding commitments as of December 31, 2024, of $967,000 for ongoing projects. NOTE 16 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, 2024. 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. 86 Council Packet Page Number 189 of 452 F4, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 17 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 13 series of notes/bonds outstanding, with an aggregate principal amount payable of $41,097,362 on December 31, 2024. NOTE 18 DEFERRED AD VALOREM TAX LEVIES BONDED DEBT General obligation bond issues sold by the City are financed by ad valorem tax levies and special assessment bond issues in addition to special assessments levied against the benefiting properties. When a bond issue to be financed partially or completely by ad valorem tax levies is sold, specific annual amounts of such tax levies are stated in the bond resolution and the County Auditor is notified and instructed to levy these taxes over the appropriate years. The future tax levies are subject to cancellation when and if the City has provided alternative sources of financing. The City Council is required to levy any additional taxes found necessary for full payment of principal and interest. These future scheduled tax levies are not shown as assets in the accompanying financial statements at December 31, 2024. 87 Council Packet Page Number 190 of 452 F4, Attachment 4 (THIS PAGE LEFT BLANK INTENTIONALLY) 88 Council Packet Page Number 191 of 452 F4, Attachment 4 REQUIRED SUPPLEMENTARY INFORMATION 89 Council Packet Page Number 192 of 452 F4, Attachment 4 City of Maplewood Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - General Fund Year Ended December 31, 2024 Budgeted Amount Variance with OriginalActual Final Budget - and FinalAmounts Over (Under) Revenues General property taxes$ 21,374,832$ 21,026,538$ (348,294) Miscellaneous taxes - 7,674 7,674 Licenses and permits 1,641,048 2,395,603 754,555 Special assessments - 62 62 Intergovernmental Fire aid 232,300 333,562 101,262 Police aid 590,850 912,264 321,414 Federal grants 106,050 173,202 67,152 Other grants and aids 370,529 496,510 125,981 Total intergovernmental revenue 1,299,729 1,915,538 615,809 Charges for services General government 707 565 (142) Public safety 101 350 249 Public works 3,030 1,068 (1,962) Parks and recreation 50,702 85,545 34,843 Community development328,654576,618247,964 Total charges for services 383,194 664,146 280,952 Fines and forfeits 141,400 202,541 61,141 Investment income 60,600 647,599 586,999 Miscellaneous Contributions and donations - 16,693 16,693 Rent 1,515 2,200 685 Other 49,490 254,841 205,351 Total miscellaneous 51,005 273,734 222,729 Total revenues 24,951,808 27,133,435 2,181,627 Expenditures General government Administration 2,071,758 2,108,691 36,933 Finance 903,618 928,068 24,450 Legislative 173,640 164,834 (8,806) Total general government 3,149,016 3,201,593 52,577 Public safety Police 12,430,113 12,224,784 (205,329) Fire 3,311,971 3,273,571 (38,400) Total public safety 15,742,084 15,498,355 (243,729) See notes to required supplementary information. 90 Council Packet Page Number 193 of 452 F4, Attachment 4 City of Maplewood Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - General Fund Year Ended December 31, 2024 Budgeted Amounts Variance with Actual Final Budget - Amounts Over (Under) Final Expenditures (Continued) Public works Administration$ 428,396$ 416,075$ (12,321) Streets and alleys 1,048,084 949,485 (98,599) Engineering 829,394 724,989 (104,405) Snow and ice removal 871,917 808,295 (63,622) Transit operations 1,199,786 1,214,361 14,575 Building operations 683,311 672,615 (10,696) Total public works 5,060,888 4,785,820 (275,068) Parks and recreation Park administration 526,414 502,412 (24,002) Park maintenance 55,726 47,674 (8,052) Total parks and recreation 582,140 550,086 (32,054) Community development 1,801,380 1,778,474 (22,906) Debt service Principal - 158,447 158,447 Interest and other charges - 12,515 12,515 Total debt service - 170,962 170,962 Total expenditures 26,335,508 25,985,290 (350,218) Excess of revenues over (under) expenditures (1,383,700) 1,148,145 2,531,845 Other Financing Sources (Uses) Transfers in 1,383,700 1,383,700 - Proceeds from sale of capital asset - 2,593 2,593 Total other financing sources (uses) 1,383,700 1,386,293 2,593 Net change in fund balances$ - 2,534,438$ 2,534,438 Fund Balances Beginning of year16,974,679 End of year$ 19,509,117 See notes to required supplementary information. 91 Council Packet Page Number 194 of 452 F4, Attachment 4 See notes to required supplementary information. 92 Council Packet Page Number 195 of 452 F4, Attachment 4 93 Council Packet Page Number 196 of 452 F4, 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 City's City's Proportionate Liability and Proportionate Proportionate Proportionate Share the State's Share of the Share Share (Amount) of Proportionate Net Pension Plan Fiduciary (Percentage) (Amount) of the Net Share of the Liability Net Position as of the Net the Net Pension Net Pension (Asset) as a a Percentage FiscalPension Pension Liability Liability Percentage of of the Total City's Covered Year Ended Liability Liability Associated Associated its Covered Pension Payroll June 30,(Asset)(Asset) with the Citywith the CityPayroll Liability 20150.1134%$ 5,876,977$ -$ 5,876,977$ 6,552,18789.69%78.19% 20160.1067% 8,663,511 113,115 8,776,626 6,618,947130.89%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% 20220.0980% 7,761,632 227,609 7,989,241 7,342,173105.71%76.67% 20230.0961% 5,373,804 148,213 5,522,017 7,645,34770.29%83.10% 20240.0888% 3,282,352 84,875 3,367,227 7,514,42743.68%89.08% 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 City's City's (Amount) of Proportionate Net Pension Plan Fiduciary Proportion of Proportionate the Net Share of the Liability Net Position as the Net Share of the Pension Net Pension (Asset) as a a Percentage FiscalPension Net Pension Liability Liablility Percentage of of the Total Year Ended Liability Liability Associated Associated City's Covered its Covered Pension June 30,(Asset)(Asset) with the Citywith the CityPayrollPayroll Liability 20150.6780%7,703,667$ N/A$ 7,703,667$ 6,041,580127.51%86.61% 20160.6570%26,366,553 N/A 26,366,553 6,329,895416.54%63.88% 20170.6720%9,012,320 N/A 9,012,320 6,902,148130.57%85.43% 20180.6754%7,138,282 N/A 7,138,282 7,118,302100.28%88.84% 20190.7310%7,683,549 N/A 7,683,549 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% 20220.6993%30,430,774 1,329,477 31,760,251 8,495,288373.86%70.53% 20230.6987%12,065,641 486,050 12,551,691 9,175,548136.80%86.47% 20240.7329%9,642,102 367,553 10,009,655 10,148,76398.63%90.17% See notes to required supplementary information. 94 Council Packet Page Number 197 of 452 F4, Attachment 4 City of Maplewood Schedule of City Contributions General Employees Retirement Fund Last Ten Years Contributions in Relation to Contributions FiscalStatutorily the Statutorily Contribution as a Year Ending Required Required Deficiency City's Covered Percentage of December 31,ContributionContributions(Excess)PayrollCovered Payroll 2015$ 491,414$ 491,414$ -$ 6,552,1877.5% 2016 504,776 504,776 - 6,730,3477.5% 2017 481,830 481,830 - 6,424,4007.5% 2018 511,996 511,996 - 6,826,6137.5% 2019 520,443 520,443 - 6,939,2407.5% 2020 557,727 557,727 - 7,436,3607.5% 2021 555,451 555,451 - 7,406,0137.5% 2022 552,607 552,607 - 7,368,0937.5% 2023 568,535 568,535 - 7,580,4677.5% 2024 576,252 576,252 - 7,683,3607.5% Schedule of City Contributions Public Employees Police and Fire Retirement Fund Last Ten Years Contributions in Relation to Contributions FiscalStatutorily the Statutorily Contribution as a Year Ending Required Required Deficiency City's Covered Percentage of December 31, ContributionContributions(Excess)PayrollCovered Payroll 2015$ 978,736$ 978,736$ -$ 6,041,58016.20% 2016 1,051,846 1,051,846 - 6,492,87716.20% 2017 1,113,654 1,113,654 - 6,874,40716.20% 2018 1,191,914 1,191,914 - 7,357,49416.20% 2019 1,357,690 1,357,690 - 8,009,97116.95% 2020 1,414,302 1,414,302 - 7,990,40717.70% 2021 1,484,438 1,484,438 - 8,386,65517.70% 2022 1,517,543 1,517,543 - 8,573,68917.70% 2023 1,772,626 1,772,626 - 10,014,83617.70% 2024 1,875,419 1,875,419 - 10,595,58817.70% See notes to required supplementary information. 95 Council Packet Page Number 198 of 452 F4, 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 2024 Changes Changes in Actuarial Assumptions Rates of merit and seniority were adjusted, resulting in slightly higher rates. Assumed rates of retirement were adjusted as follows: increase the rate of assumed unreduced retirements, slight adjustments to Rule of 90 retirement rates, and slight adjustments to early retirement rates for Tier 1 and Tier 2 members. Minor increase in assumed withdrawals for males and females. Lower rates of disability. Continued use of Pub-2010 general mortality table with slight rate adjustments as recommended in the most recent experience study. Minor changes to form of payment assumptions for male and female retirees. Minor changes to assumptions made with respect to missing participant data. Changes in Plan Provisions The workers' compensation offset for disability benefits was eliminated. The actuarial equivalent factors updated to reflect the changes in assumptions. 2023 Changes Changes in Actuarial Assumptions The investment return assumption and single discount rate were changed from 6.5% to 7.0%. Changes in Plan Provisions An additional one-time direct state aid contribution of $170.1 million was contributed to the Plan on October 1, 2023. The vesting period of those hired after June 30, 2010, was changed from five years of allowable service to three years of allowable service. The benefit increase delay for early retirements on or after January 1, 2024, was eliminated. A one-time, non-compounding benefit increase of 2.5% minus the actual 2024 adjustment will be payable in a lump sum for calendar year 2024 by March 31, 2024. 2022 Changes Changes in Actuarial Assumptions The mortality improvement scale was changed from scale MP-2020 to scale MP-2021. Changes in Plan Provisions There have been no changes since the prior valuation. 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. 96 Council Packet Page Number 199 of 452 F4, Attachment 4 City of Maplewood Notes to Required Supplementary Information General Employees Fund (Continued) 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. 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. 97 Council Packet Page Number 200 of 452 F4, Attachment 4 City of Maplewood Notes to Required Supplementary Information General Employees Fund (Continued) 2018 Changes (Continued) Changes in Plan Provisions (Continued) 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. Annual 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. This 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 annual 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. 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. 98 Council Packet Page Number 201 of 452 F4, Attachment 4 City of Maplewood Notes to Required Supplementary Information General Employees Fund (Continued) 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. 99 Council Packet Page Number 202 of 452 F4, Attachment 4 City of Maplewood Notes to Required Supplementary Information Police and Fire Fund 2024 Changes Changes in Plan Provisions The State contribution of $9.0 million per year will continue until the earlier of 1) both the Police and Fire Plan and the State Patrol Retirement Fund attain 90% funded status for three consecutive years (on an actuarial value of assets basis) or 2) July 1, 2048. The contribution was previously due to expire after attaining a 90% funded status for one year. The additional $9.0 million contribution will continue until the Police and Fire Plan is fully funded for a minimum of three consecutive years on an actuarial value of assets basis, or July 1, 2048, whichever is earlier. This contribution was previously due to expire upon attainment of fully funded status on an actuarial value of assets basis for one year (or July 1, 2048 if earlier). 2023 Changes Changes in Actuarial Assumptions The investment return assumption was changed from 6.5% to 7.0%. The single discount rate changed from 5.4% to 7.0%. Changes in Plan Provisions Additional one-time direct state aid contribution of 19.4 million will be contributed to the Plan on October 1, 2023. Vesting requirement for new hires after June 30, 2014, was changed from a graded 20-year vesting schedule to a graded 10-year vesting schedule, with 50% vesting after five years, increasing incrementally to 100% after 10 years. A one-time, non-compounding benefit increase of 3.0% will be payable in a lump sum for calendar year 2024 by March 31, 2024. Psychological treatment is required effective July 1, 2023, prior to approval for a duty disability benefit for a psychological condition relating to the member's occupation. The total and permanent duty disability benefit was increased, effective July 1, 2023. 2022 Changes Changes in Actuarial Assumptions The mortality improvement scale was changed from scale MP-2020 to scale MP-2021. The single discount rate was changed from 6.5% to 5.4%. Changes in Plan Provisions There have been no changes since the prior valuation. 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. 100 Council Packet Page Number 203 of 452 F4, Attachment 4 City of Maplewood Notes to Required Supplementary Information Police and Fire Fund (Continued) 2021 Changes (Continued) Changes in Actuarial Assumptions (Continued) 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. Changes in Plan Provisions Annual 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. 101 Council Packet Page Number 204 of 452 F4, Attachment 4 City of Maplewood Notes to Required Supplementary Information Police and Fire Fund (Continued) 2018 Changes (Continued) Changes in Plan Provisions (Continued) 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 annual 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. 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 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. 102 Council Packet Page Number 205 of 452 F4, Attachment 4 City of Maplewood Notes to Required Supplementary Information Police and Fire Fund (Continued) 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%. 103 Council Packet Page Number 206 of 452 F4, Attachment 4 City of Maplewood Notes to Required Supplementary Information Post Employment Healthcare Plan 2024 Changes Changes in Actuarial Assumptions The discount rate was changed from 4.00% to 3.70%. 2023 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 Pub-2010 Public Retirement Plans Headcount- Weighted Mortality Tables (General, Safety) with MP-2020 Generational Improvement Scale to the Pub-2010 Public Retirement Plans Headcount-Weighted Mortality Tables (General, Safety) with MP-2021 Generational Improvement Scale. The retirement, withdrawal, and salary increase rates for public safety employees were updated to reflect the latest experience study. The inflation rate was changed from 2.00% to 2.50%. The retiree plan participation percentage was changed from 60% to 30%. The discount rate was changed from 2.00% to 4.00%. 2022 Changes Changes in Actuarial Assumptions None 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. 104 Council Packet Page Number 207 of 452 F4, Attachment 4 City of Maplewood Notes to Required Supplementary Information Post Employment Healthcare Plan (Continued) 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. 105 Council Packet Page Number 208 of 452 F4, Attachment 4 (THIS PAGE LEFT BLANK INTENTIONALLY) 106 Council Packet Page Number 209 of 452 F4, Attachment 4 SUPPLEMENTARY INFORMATION 107 Council Packet Page Number 210 of 452 F4, Attachment 4 (THIS PAGE LEFT BLANK INTENTIONALLY) 108 Council Packet Page Number 211 of 452 F4, 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). 109 Council Packet Page Number 212 of 452 F4, Attachment 4 City of Maplewood Combining Balance Sheet - Nonmajor Governmental Funds December 31, 2024 Total Nonmajor Special Governmental RevenueCapital ProjectsFunds Assets Cash and investments $ 3,089,202$ 10,325,749$ 13,414,951 Accrued interest receivable 7,216 49,907 57,123 Due from other governments 36,025 113,311 149,336 Accounts receivable 125,639 100 125,739 Due from other funds 8,852 - 8,852 Property taxes receivable Delinquent 489 546,703 547,192 Due from Ramsey County - 31,427 31,427 Notes receivable - 100,000 100,000 Prepaid items 9,838 30,048 39,886 Land held for resale 1,000,447 - 1,000,447 Total assets $ 4,277,708$ 11,197,245$ 15,474,953 Liabilities Accounts payable $ 50,667$ 535,107$ 585,774 Due to other governments 1,985 5,009 6,994 Contracts payable - 23,269 23,269 Deposits payable 90,472 20,674 111,146 Salaries and benefits payable 15,219 - 15,219 Due to other funds 8,852 227,007 235,859 Advance payable 844,174 - 844,174 Unearned revenue 5,500 - 5,500 Total liabilities 1,016,869 811,066 1,827,935 Deferred Inflows of Resources Unavailable revenue - taxes and assessments 489 546,703 547,192 Fund Balances Nonspendable 9,838 30,048 39,886 Restricted 1,597,996 4,535,819 6,133,815 Committed 1,652,516 - 1,652,516 Assigned - 5,544,980 5,544,980 Unassigned - (271,371) (271,371) Total fund balances 3,260,350 9,839,476 13,099,826 Total liabilities, deferred inflows of resources, and fund balances $ 4,277,708$ 11,197,245$ 15,474,953 110 Council Packet Page Number 213 of 452 F4, Attachment 4 City of Maplewood Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Nonmajor Governmental Funds Year Ended December 31, 2024 Total Nonmajor Special Capital Governmental RevenueProjectsFunds Revenues General property taxes $ 151,643$ 1,428,666$ 1,580,309 Tax increment collections - 1,743,691 1,743,691 Miscellaneous taxes 549,257 - 549,257 Licenses and permits - 31,719 31,719 Intergovernmental 860,453 - 860,453 Charges for services 20,575 754,243 774,818 Fines and forfeitures 14,380 - 14,380 Investment income 69,152 481,561 550,713 Miscellaneous Rent 126,075 43,938 170,013 Other 35,152 143,887 179,039 Total revenues 1,826,687 4,627,705 6,454,392 Expenditures Current Community development 809,217 - 809,217 Administration 575,319 39,250 614,569 Fire 213,014 - 213,014 Legislative 36,801 - 36,801 Parks and recreation - 209,800 209,800 Police - 10,362 10,362 Public works 32,594 19,786 52,380 Debt service Principal payments 357 - 357 TIF developer payments - 1,069,918 1,069,918 16 186,697 186,713 Interest and other charges Capital outlay Administration - 109,294 109,294 Fire - 908,002 908,002 Parks and recreation - 374,904 374,904 Police - 652,459 652,459 Total expenditures 1,667,318 3,580,472 5,247,790 Excess of revenues over (under) expenditures 159,369 1,047,233 1,206,602 Other Financing Sources (Uses) Proceeds from sale of capital assets 2,004 40,662 42,666 Transfers in - 40,000 40,000 Transfers out (40,000) (880,694) (920,694) Total other financing sources (uses) (37,996) (800,032) (838,028) Net change in fund balances 121,373 247,201 368,574 Fund Balances Beginning of year 3,138,977 9,592,275 12,731,252 End of year $ 3,260,350$ 9,839,476$ 13,099,826 111 Council Packet Page Number 214 of 452 F4, Attachment 4 (THIS PAGE LEFT BLANK INTENTIONALLY) 112 Council Packet Page Number 215 of 452 F4, 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 Removal Program Fund Accounts for money that helps property owners deal with EAB infected trees that are on private property. A program has been developed for homeowners to hire a contractor to take down the tree(s) with the City paying for the work and pay back the City over time as part of the property tax assessment. 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. 113 Council Packet Page Number 216 of 452 F4, Attachment 4 City of Maplewood Combining Balance Sheet - Nonmajor Special Revenue Funds December 31, 2024 Special Revenue 217 Tree 205 Charitable 280 Maplewood 208 Police Removal Gambling TaxArea EDAServicesProgram Assets Cash and investments$ 154,797$ 1,446,240$ 199,135$ 126,277 Accrued interest receivable - - 890 326 Due from other governments - - - - Accounts receivable 7,711 - - - Due from other funds - - - 8,852 Property taxes receivable - 489 - - Delinquent Prepaid items - - - - Land held for resale - 1,000,447 - - Total assets$ 162,508$ 2,447,176$ 200,025$ 135,455 Liabilities Accounts payable$ 19,400$ 4,152$ -$ 2,672 Deposits payable - - 90,472 - Due to other governments - 365 - - Salaries payable - - - - Due to other funds - - - - Advance payable - 844,174 - - Unearned revenue - - - - Total liabilities 19,400 848,691 90,472 2,672 Deferred Inflows of Resources Unavailable revenue - taxes and assessments - 489 - - Fund Balances Nonspendable - - - - Restricted - 1,597,996 - - Committed 143,108 - 109,553 132,783 Total fund balances 143,108 1,597,996 109,553 132,783 Total liabilities, deferred inflows of resources, and fund balances$ 162,508$ 2,447,176$ 200,025$ 135,455 114 Council Packet Page Number 217 of 452 F4, Attachment 4 Special Revenue 211 Fire 219 Tree Training Preservation 222 Cable Facility - FundTelevisionOperationsTotal $ 174,943$ 987,810$ -$ 3,089,202 918 5,081 1 7,216 - - 36,025 36,025 - 117,928 - 125,639 - - - 8,852 - - - 489 - 7,182 2,656 9,838 - - - 1,000,447 $ 175,861$ 1,118,001$ 38,682$ 4,277,708 $ -$ 10,378$ 14,065$ 50,667 - - - 90,472 - - 1,620 1,985 - 15,219 - 15,219 - - 8,852 8,852 - - - 844,174 - 5,500 - 5,500 - 31,097 24,537 1,016,869 - - - 489 - 7,182 2,656 9,838 - - - 1,597,996 175,861 1,079,722 11,489 1,652,516 175,861 1,086,904 14,145 3,260,350 $ 175,861$ 1,118,001$ 38,682$ 4,277,708 115 Council Packet Page Number 218 of 452 F4, Attachment 4 City of Maplewood Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Nonmajor Special Revenue Funds Year Ended December 31, 2024 Special Revenue 217 Tree 205 Charitable 280 Maplewood 208 Police Removal Gambling TaxArea EDAServicesProgram Revenues Taxes General property taxes$ -$ 1,643$ - $ 150,000 Miscellaneous taxes 83,870 - - - Intergovernmental - 860,453 - - Charges for services - - - - Fines and forfeitures - - 14,380 - Investment income - - 7,689 (560) Miscellaneous Rent - - - - Other - 11,324 - - Total revenues 83,870 873,420 22,069 149,440 Expenditures Current Admininstration - - - - Community development - 809,217 - - Fire - - - - Legislative 36,801 - - - Public works - - - 16,657 Debt service Principal - - - - Interest and other charges - - - - Total expenditures 36,801 809,217 - 16,657 Excess of revenues over (under) expenditures 47,069 64,203 22,069 132,783 Other Financing Sources (Uses) Proceeds from sale of capital assets - - - - Transfers out - - - - Total other financing sources (uses) - - - - Net change in fund balances 47,069 64,203 22,069 132,783 Fund Balances Beginning of year 96,039 1,533,793 87,484 - End of year$ 143,108$ 1,597,996$ 109,553$ 132,783 116 Council Packet Page Number 219 of 452 F4, Attachment 4 Special Revenue 211 Fire 219 Tree Training Preservation 222 Cable Facility - FundTelevisionOperationsTotal $ - $ -$ -$ 151,643 - 465,387 - 549,257 - - - 860,453 - 20,575 - 20,575 - - - 14,380 8,629 48,731 4,663 69,152 - - 126,075 126,075 8,526 742 14,560 35,152 17,155 535,435 145,298 1,826,687 - 575,319 - 575,319 - - - 809,217 - - 213,014 213,014 - - - 36,801 15,937 - - 32,594 - 357 - 357 - 16 - 16 15,937 575,692 213,014 1,667,318 1,218 (40,257) (67,716) 159,369 - 2,004 - 2,004 - - (40,000) (40,000) - 2,004 (40,000) (37,996) 1,218 (38,253) (107,716) 121,373 174,643 1,125,157 121,861 3,138,977 $ 175,861$ 1,086,904$ 14,145$ 3,260,350 117 Council Packet Page Number 220 of 452 F4, Attachment 4 (THIS PAGE LEFT BLANK INTENTIONALLY) 118 Council Packet Page Number 221 of 452 F4, 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. Fire Station Fund Established in 2010 to account for the costs associated with a future Fire Training Facility for the east metro. Right-of-Way Fund Accounts for the accumulation of funds received for degradation of City streets and rights-of-way. The funds are used for repairs. Tax Increment Funds Accounts for the expenditures financed by the tax increment revenue from ten tax increment districts. Water Availability Charge Fund 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 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. 119 Council Packet Page Number 222 of 452 F4, Attachment 4 City of Maplewood Combining Balance Sheet - Nonmajor Capital Projects Funds December 31, 2024 Capital Projects 401 General Building 402 Community 405 Capital 406 Police Replacement Center Building Improvement Vehicles and FundImprovementsProjectsEquipment Assets Cash and investments$ 913,910$ 133,813$ 293,544$ 98,621 Accounts receivable - - - - Interest receivable 4,172 423 1,418 785 Due from other governments - - - - Property taxes receivable Delinquent 7,789 5,869 9,823 8,179 Due from Ramsey County 5,811 4,159 7,705 5,797 Notes receivable - - - - Prepaid items - - - - Total assets$ 931,682$ 144,264$ 312,490$ 113,382 Liabilities Due to other funds$ - $ -$ -$ - Accounts payable 38,990 - 54,714 5,553 Due to other governments - - - - Contracts payable - - - - Deposits payable - - 14,574 - Total liabilities 38,990 - 69,288 5,553 Deferred Inflows of Resources Unavailable revenue - taxes and assessments 7,789 5,869 9,823 8,179 Fund Balances Nonspendable - - - - Restricted - 138,395 - - Assigned 884,903 - 233,379 99,650 Unassigned - - - - Total fund balances 884,903 138,395 233,379 99,650 Total liabilities, deferred inflows of resources, and fund balances$ 931,682$ 144,264$ 312,490$ 113,382 120 Council Packet Page Number 223 of 452 F4, Attachment 4 Capital Projects 443 Tax Increment 433 Legacy 440 Public Economic Village Park 403 Park Safety Training 432 Fire 409 Right-of-Development DevelopmentDevelopmentFacility FundStation FundWayDistrict 1-11 $ 12,712$ 1,917,894$ -$ 3,031,204$ 190,269$ - - - - - 100 - 64 9,691 - 14,759 955 - - - - - - - - - - 9,350 - - - - - 7,955 - - - - - - - - - - - - - - $ 12,776$ 1,927,585$ -$ 3,063,268$ 191,324$ - $ -$ -$ 99,137$ -$ -$ 127,870 - 2,359 - 5,052 - - - - - - - - - 23,269 - - - - 6,100 - - - - - 6,100 25,628 99,137 5,052 - 127,870 - - - 9,350 - - - - - - - - 6,676 1,901,957 - - - - - - - 3,048,866 191,324 - - - (99,137) - - (127,870) 6,676 1,901,957 (99,137) 3,048,866 191,324 (127,870) $ 12,776$ 1,927,585$ -$ 3,063,268$ 191,324$ - 121 Council Packet Page Number 224 of 452 F4, Attachment 4 City of Maplewood Combining Balance Sheet - Nonmajor Capital Projects Funds December 31, 2024 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 Assets Cash and investments$ 755,105$ 66,212$ 150,204$ 802,657 Accounts receivable - - - - Interest receivable 3,790 332 754 4,037 Due from other governments - - - - Property taxes receivable Delinquent 490,011 - - - Due from Ramsey County - - - - Notes receivable - 100,000 - - Prepaid items - - - - Total assets$ 1,248,906$ 166,544$ 150,958$ 806,694 Liabilities Due to other funds$ -$ -$ -$ - Accounts payable - - - 152 Due to other governments - - - 2,613 Contracts payable - - - - Deposits payable - - - - Total liabilities - - - 2,765 Deferred Inflows of Resources Unavailable revenue - taxes and assessments 490,011 - - - Fund Balances Nonspendable - - - - Restricted 758,895 166,544 150,958 803,929 Assigned - - - - Unassigned - - - - Total fund balances 758,895 166,544 150,958 803,929 Total liabilities, deferred inflows of resources, and fund balances$ 1,248,906$ 166,544$ 150,958$ 806,694 122 Council Packet Page Number 225 of 452 F4, Attachment 4 (Continued) Capital Projects 451 Tax Increment 453 Tax 428 Tax 429 Tax 441 Tax 449 Tax Econ. Increment Increment Increment Increment Increment Development Financing Housing 1-7Housing 1-8Housing 1-10District 1-13District 1-14District 1-15 $ 22,084$ 207,313$ 140,714$ 110,587$ 409,074$ 101,058 - - - - - - 79 1,023 409 426 1,770 247 - - - - - - - 2,575- 13,107 - - - - - - - - - - - - - - - - - - - - $ 22,163$ 210,911$ 141,123$ 124,120$ 410,844$ 101,305 $ -$ -$ -$ -$ -$ - 9,815 62,976 106,771 155,377- 93,348 2,396 - - - - - - - - - - - - - - - - - 12,211 62,976 106,771 155,377- 93,348 - 2,575- 13,107 - - - - - - - - 9,952 145,360 34,352- 410,844 7,957 - - - - - - - - - (44,364) - - 9,952 145,360 34,352 (44,364) 410,844 7,957 $ 22,163$ 210,911$ 141,123$ 124,120$ 410,844$ 101,305 123 Council Packet Page Number 226 of 452 F4, Attachment 4 (THIS PAGE LEFT BLANK INTENTIONALLY) 124 Council Packet Page Number 227 of 452 F4, Attachment 4 City of Maplewood Combining Balance Sheet - Nonmajor Capital Projects Funds December 31, 2024 (Continued) Capital Projects 408 Water 407 Water Availability Availability Charge North Charge St. Paul St. Paul DistrictDistrictTotal Assets Cash and investments$ 78,776$ 889,998$ 10,325,749 Accounts receivable - - 100 Interest receivable 392 4,381 49,907 Due from other governments 860 112,451 113,311 Property taxes receivable Delinquent - - 546,703 Due from Ramsey County - - 31,427 Notes receivable - - 100,000 Prepaid items - 30,048 30,048 Total assets$ 80,028$ 1,036,878$ 11,197,245 Liabilities Due to other funds$ -$ -$ 227,007 Accounts payable - - 535,107 Due to other governments - - 5,009 Contracts payable - - 23,269 Deposits payable - - 20,674 Total liabilities - - 811,066 Deferred Inflows of Resources Unavailable revenue - taxes and assessments - - 546,703 Fund Balances Nonspendable - 30,048 30,048 Restricted - - 4,535,819 Assigned 80,028 1,006,830 5,544,980 Unassigned - - (271,371) Total fund balances 80,028 1,036,878 9,839,476 Total liabilities, deferred inflows of resources, and fund balances$ 80,028$ 1,036,878$ 11,197,245 125 Council Packet Page Number 228 of 452 F4, Attachment 4 City of Maplewood Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Nonmajor Capital Projects Funds Year Ended December 31, 2024 Capital Projects 401 General Building 402 Community 405 Capital 406 Police Replacement Center Building Improvement Vehicles & FundImprovementsProjectsEquipment Revenues General property taxes$ 294,341$ 215,763$ 234,837$ 294,042 Tax increment collections - - - - Licenses and permits - - - - Charges for services Park availability charges - - - - Water availability charges - - - - Connection charges - - - - Investment income 30,902 6,276 12,129 14,857 Miscellaneous Rent - - - - Other - - - 892 Total revenues 325,243 222,039 246,966 309,791 Expenditures Current Administration - - - - Parks and recreation - 209,800 - - Police - - - 10,362 Public works - - - - Debt service TIF developer payments - - - - - - - - Interest and other charges Capital outlay Administration 109,294 - - - Fire - - - - Parks and recreation - - 271,064 - Police - - - 652,459 Total expenditures 109,294 209,800 271,064 662,821 Excess of revenues over (under) expenditures 215,949 12,239 (24,098) (353,030) Other Financing Sources (Uses) Proceeds from sale of capital asset - - - 34,500 Transfers in - - - - Transfers out - - - - Total other financing sources (uses) - - - 34,500 Net change in fund balances 215,949 12,239 (24,098) (318,530) Fund Balances Beginning of year 668,954 126,156 257,477 418,180 End of year$ 884,903$ 138,395$ 233,379$ 99,650 126 Council Packet Page Number 229 of 452 F4, Attachment 4 Capital Projects 443 Tax Increment 433 Legacy 440 Public Economic Village Park 403 Park Safety Training 432 Fire 409 Right-of-Development DevelopmentDevelopmentFacility FundStation FundWayDistrict 1-11 $ -$ -$ - $ 389,683$ -$ - - - - - - - - - - - 31,719 - - 102,984 - - - - - - - - - - - - - - - - 584 87,590 - 155,797 7,363 - - 43,938 - - - - - - - 142,995 - - 584 234,512 - 688,475 39,082 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 908,002 - - - 103,840 - - - - - - - - - - - 103,840 - 908,002 - - 584 130,672 - (219,527) 39,082 - - - - 6,162 - - - - 40,000 - - - - - (112,428)- - - - - 40,000 (106,266) - - 584 130,672 40,000 (325,793) 39,082 - 6,092 1,771,285 (139,137) 3,374,659 152,242 (127,870) $ 6,676$ 1,901,957$ (99,137)$ 3,048,866$ 191,324$ (127,870) 127 Council Packet Page Number 230 of 452 F4, Attachment 4 City of Maplewood Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Nonmajor Capital Projects Funds Year Ended December 31, 2024 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 488,247 - - - Licenses and permits - - - - Charges for services Park availability charges - - - - Water availability charges - - - - Connection charges - - - - Investment income 43,314 3,046 6,911 38,036 Miscellaneous Rent - - - - Other - - - - Total revenues 531,561 3,046 6,911 38,036 Expenditures Current Administration - - - 39,250 Parks and recreation - - - - Police - - - - Public works - - - - Debt service TIF developer payments 390,597 - - - - - - - Interest and other charges Capital outlay Administration - - - - Fire - - - - Parks and recreation - - - - Police - - - - Total expenditures 390,597 - - 39,250 Excess of revenues over (under) expenditures 140,964 3,046 6,911 (1,214) Other Financing Sources (Uses) Proceeds from sale of capital asset - - - - Transfers in - - - - Transfers out (117,688) - - (2,760) Total other financing sources (uses) (117,688) - - (2,760) Net change in fund balances 23,276 3,046 6,911 (3,974) Fund Balances Beginning of year 735,619 163,498 144,047 807,903 End of year$ 758,895$ 166,544$ 150,958$ 803,929 128 Council Packet Page Number 231 of 452 F4, Attachment 4 (Continued) Capital Projects 451 Tax Increment 453 Tax 428 Tax 429 Tax 441 Tax 449 Tax Econ. Increment Increment Increment Increment Increment Development Financing Housing 1-7Housing 1-8Housing 1-10District 1-13District 1-14District 1-15 $ -$ -$ - $ -$ - $ - 23,280 139,946 245,259 413,753 225,765 207,441 - - - - - - - - - - - - - - - - - - - - - - - - 579 7,129 3,221 4,207 7,821 103 - - - - - - - - - - - - 23,859 147,075 248,480 417,960 233,586 207,544 - - - - - - - - - - - - - - - - - - - - - - - - 21,883 125,951 220,733 310,754 - - - - - - - 186,697 - - - - - - - - - - - - - - - - - - - - - - - - 21,883 125,951 220,733 310,754 - 186,697 1,976 21,124 27,747 107,206 233,586 20,847 - - - - - - - - - - - - (330) (1,370) (22,890) (73,770) - - (330) (1,370) (22,890) (73,770) - - 1,646 19,754 4,857 33,436 233,586 20,847 8,306 125,606 29,495 (77,800) 177,258 (12,890) $ 9,952$ 145,360$ 34,352$ (44,364)$ 410,844$ 7,957 129 Council Packet Page Number 232 of 452 F4, Attachment 4 (THIS PAGE LEFT BLANK INTENTIONALLY) 130 Council Packet Page Number 233 of 452 F4, Attachment 4 City of Maplewood Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Nonmajor Capital Projects Funds Year Ended December 31, 2024 (Continued) Capital Project 408 Water 407 Water Availability Availability Charge North Charge St. Paul St. Paul DistrictDistrictTotal Revenues General property taxes$ -$ -$ 1,428,666 Tax increment collections - - 1,743,691 Licenses and permits - - 31,719 Charges for services Park availability charges - - 102,984 Water availability charges 11,691 536,683 548,374 Connection charges- 102,885 102,885 Investment income 3,189 48,507 481,561 Miscellaneous Rent - - 43,938 Other - - 143,887 Total revenues 14,880 688,075 4,627,705 Expenditures Current Administration - - 39,250 Parks and recreation - - 209,800 Police - - 10,362 Public works 1,235 18,551 19,786 Debt service TIF developer payments - - 1,069,918 - - 186,697 Interest and other charges Capital outlay Administration - - 109,294 Fire - - 908,002 Parks and recreation - - 374,904 Police - - 652,459 Total expenditures 1,235 18,551 3,580,472 Excess of revenues over ( 13,645 669,524 1,047,233 Other Financing Sources (Uses) Proceeds from sale of capital asset - - 40,662 Transfers in - - 40,000 Transfers out- (549,458) (880,694) Total other financing sources (uses)- (549,458) (800,032) Net change in fund balances 13,645 120,066 247,201 Fund Balances Beginning of year 66,383 916,812 9,592,275 End of year$ 80,028$ 1,036,878$ 9,839,476 131 Council Packet Page Number 234 of 452 F4, Attachment 4 132 Council Packet Page Number 235 of 452 F4, 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, 2024 2024 Variance with Original and Final Budget - Final BudgetActualOver (Under) Revenues Property taxes$ - $ 1,643$ 1,643 Intergovernmental - 860,453 860,453 Other - 11,324 11,324 Total revenues - 873,420 873,420 Expenditures Current Community Development 150,000 809,217 659,217 Excess of revenues over (under) expenditures $ (150,000) 64,203$ 214,203 Fund Balances Beginning of year 1,533,793 End of year$ 1,597,996 133 Council Packet Page Number 236 of 452 F4, 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, 2024 2024 Variance With Original and ActualFinal Budget - Final BudgetAmountsOver (Under) Revenues Fines and forfeitures$ 20,000$ 14,380$ (5,620) Investment income 500 7,689 7,189 Total revenues 20,500 22,069 1,569 Expenditures Current Police 20,500 - (20,500) Total expenditures 20,500 - (20,500) Excess of revenues over (under) expenditures $ - 22,069$ 22,069 Fund Balances Beginning of year87,484 End of year$ 109,553 134 Council Packet Page Number 237 of 452 F4, Attachment 4 135 Council Packet Page Number 238 of 452 F4, 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, 2024 2024 Variance with Original and ActualFinal Budget - Final BudgetAmountsOver (Under) Revenues $ 500$ 8,629$ 8,129 Investment income 15,000 8,526 (6,474) Miscellaneous 15,500 17,155 1,655 Total revenues Expenditures Current Public works 15,500 15,937 437 Excess of revenues over $ - 1,218$ 1,218 (under) expenditures Fund Balances 174,643 Beginning of year $ 175,861 End of year 136 Council Packet Page Number 239 of 452 F4, Attachment 4 137 Council Packet Page Number 240 of 452 F4, 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, 2024 2024 Variance with Original and ActualFinal Budget - Final BudgetAmountsOver (Under) Revenues $ 500$ 4,663$ 4,163 Investment income 100,000 126,075 26,075 Rent - 14,560 14,560 Miscellaneous 100,500 145,298 44,798 Total revenues Expenditures Current 60,500 213,014 152,514 Fire Excess of revenues over 40,000 (67,716) (107,716) (under) expenditures Other Financing Sources (Uses) (40,000) (40,000) - Transfers out $ - (107,716)$ (107,716) Net change in fund balances Fund Balances 121,861 Beginning of year $ 14,145 End of year 138 Council Packet Page Number 241 of 452 F4, Attachment 4 City of Maplewood Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Debt Service Fund Year Ended December 31, 2024 2024 Variance with Original and ActualFinal Budget - Final BudgetAmountsOver (Under) Revenues $ 4,925,091$ 4,830,563$ (94,528) General property taxes 905,030 830,907 (74,123) Special assessments 506,544 506,544 - Intergovernmental 64,750 294,137 229,387 Investment income 6,401,415 6,462,151 60,736 Total revenues Expenditures Current - 46,138 46,138 Finance Debt service 5,950,091 5,950,091 - Principal retirement 1,303,503 1,353,086 49,583 Interest and other charges 7,253,594 7,349,315 95,721 Total expenditures Excess of revenues over (852,179) (887,164) (34,985) (under) expenditures Other Financing Sources (Uses) - 4,545,000 4,545,000 Issuance of bonds - 304,712 304,712 Premium on bonds issued 717,910 717,908 (2) Transfers in - (4,793,640) (4,793,640) Transfers out Total other financing 717,910 773,980 56,070 sources (uses) $ (134,269) (113,184)$ 21,085 Net change in fund balances Fund Balances 7,780,605 Beginning of year $ 7,667,421 End of year 139 Council Packet Page Number 242 of 452 F4, Attachment 4 140 Council Packet Page Number 243 of 452 F4, Attachment 4 141 Council Packet Page Number 244 of 452 F4, Attachment 4 142 Council Packet Page Number 245 of 452 F4, Attachment 4 143 Council Packet Page Number 246 of 452 F4, Attachment 4 144 Council Packet Page Number 247 of 452 F4, Attachment 4 145 Council Packet Page Number 248 of 452 F4, Attachment 4 City of Maplewood Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Capital Projects Fund - Park Development Year Ended December 31, 2024 2024 Variance with Original and ActualFinal Budget - Final BudgetAmountsOver (Under) Revenues Charges for services Park availability charges$ 40,000$ 102,984$ 62,984 15,000 87,590 72,590 Investment income Miscellaneous - 43,938 43,938 55,000 234,512 179,512 Total revenues Expenditures Capital outlay Parks and recreation 885,000 103,840 (781,160) 885,000 103,840 (781,160) Total expenditures Excess of revenues over $ (830,000) 130,672$ 960,672 (under) expenditures Fund Balances 1,771,285 Beginning of year $ 1,901,957 End of year 146 Council Packet Page Number 249 of 452 F4, Attachment 4 147 Council Packet Page Number 250 of 452 F4, Attachment 4 City of Maplewood Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Capital Projects Fund - Fire Station Fund Year Ended December 31, 2024 2024 Variance with Original and ActualFinal Budget - Final BudgetAmountsOver (Under) Revenues General Property Taxes$ 400,000$ 389,683$ (10,317) Investment income 25,000 155,797 130,797 Miscellaneous -142,995 142,995 Total revenues 425,000 688,475 263,475 Expenditures Capital outlay Fire 1,257,000 908,002 (348,998) Total expenditures 1,257,000 908,002 (348,998) Excess of revenues over (under) expenditures (832,000) (219,527) 612,473 Other Financing Sources (Uses) Transfers out (112,428) (112,428) - Proceeds from sale of capital asset - 6,162 6,162 Total other financing sources (uses) (112,428) (106,266) 6,162 Net change in fund balances$ (944,428) (325,793)$ 618,635 Fund Balances Beginning of year 3,374,659 End of year$ 3,048,866 148 Council Packet Page Number 251 of 452 F4, Attachment 4 149 Council Packet Page Number 252 of 452 F4, Attachment 4 150 Council Packet Page Number 253 of 452 F4, Attachment 4 151 Council Packet Page Number 254 of 452 F4, Attachment 4 152 Council Packet Page Number 255 of 452 F4, Attachment 4 153 Council Packet Page Number 256 of 452 F4, Attachment 4 154 Council Packet Page Number 257 of 452 F4, Attachment 4 155 Council Packet Page Number 258 of 452 F4, Attachment 4 156 Council Packet Page Number 259 of 452 F4, Attachment 4 157 Council Packet Page Number 260 of 452 F4, Attachment 4 158 Council Packet Page Number 261 of 452 F4, Attachment 4 159 Council Packet Page Number 262 of 452 F4, Attachment 4 160 Council Packet Page Number 263 of 452 F4, 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. 161 Council Packet Page Number 264 of 452 F4, Attachment 4 City of Maplewood Statement of Net Position - Internal Service Funds December 31, 2024 703 Information 701 Employee 704 Dental 702 Fleet TechnologyBenefitsInsuranceManagement Assets Current assets $ 289,936$ 2,883,255$ 57,402$ 273,104 Cash and cash equivalents - 30,000 - 500 Accounts receivable Accrued interest receivable 1,585 14,957 288 1,288 - - - 137,071 Inventory 73,819 177,921 - - Prepaid items 365,340 3,106,133 57,690 411,963 Total current assets Noncurrent assets Capital assets 37,790 - - - Buildings 589,721 - -7,188,927 Structures, vehicles, and equipment 627,511 - - 7,188,927 Total capital assets (584,245) - - (4,408,571) Less accumulated depreciation 43,266 - - 2,780,356 Net capital assets $ 408,606$ 3,106,133$ 57,690$ 3,192,319 Total assets Liabilities Current liabilities Accounts payable $ 8,999$ -$ -$ 58,430 Due to other governments - 18,511 - 2,610 Salaries payable 18,209 448,705 - 16,362 Employee benefits payable - current portion - 94,444 - - Total current liabilities 27,208 561,660 - 77,402 Noncurrent liabilities Employee benefits payable - noncurrent portion - 2,087,720 - - Total liabilities 27,208 2,649,380 - 77,402 Net Position Net investment in capital assets 43,266 - - 2,780,356 Unrestricted 338,132 456,753 57,690 334,561 Total net position 381,398 456,753 57,690 3,114,917 $ 408,606$ 3,106,133$ 57,690$ 3,192,319 Total liabilities and net position 162 Council Packet Page Number 265 of 452 F4, Attachment 4 705 Risk ManagementTotal $ 551,483$ 4,055,180 - 30,500 2,905 21,023 - 137,071 77,358 329,098 631,746 4,572,872 - 37,790 - 7,778,648 - 7,816,438 - (4,992,816) - 2,823,622 $ 631,746$ 7,396,494 $ -$ 67,429 - 21,121 - 483,276 - 94,444 - 666,270 - 2,087,720 - 2,753,990 - 2,823,622 631,746 1,818,882 631,746 4,642,504 $ 631,746$ 7,396,494 163 Council Packet Page Number 266 of 452 F4, Attachment 4 164 Council Packet Page Number 267 of 452 F4, Attachment 4 705 Risk ManagementTotal $ 324,117$ 10,560,079 10,904 115,854 335,021 10,675,933 - 8,918,550 431,769 786,998 - 820,505 - 552,446 431,769 11,078,499 (96,748) (402,566) 31,301 178,695 - 62,946 31,301 241,641 (65,447) (160,925) 697,193 4,803,429 $ 631,746$ 4,642,504 165 Council Packet Page Number 268 of 452 F4, Attachment 4 166 Council Packet Page Number 269 of 452 F4, Attachment 4 167 Council Packet Page Number 270 of 452 F4, Attachment 4 City of Maplewood Statement of Cash Flows - Internal Service Funds Year Ended December 31, 2024 Internal Service Funds 703 Information 701 Employee 704 Dental 702 Fleet TechnologyBenefitsInsuranceManagement Reconciliation of Operating Loss to Net Cash Flows - Operating Activities Operating income (loss)$ (72,798)$ (58,169)$ (13,228)$ (161,623) Adjustments to reconcile operating loss to net cash flows - operating activities Depreciation 8,794 - - 543,652 Accounts receivable - (30,000) - (500) Due from other governments 613 76,367 - 259 Prepaid items (18,383) (30,910) - 730 Inventory - - - 3,014 Accounts payable (40,127) - - (63,860) Salaries payable 5,302 297,501 - 5,355 Due to other governments - (5,973) - 22 Employee benefits payable - 175,136 - - Total adjustments (43,801) 482,121 - 488,672 Net cash flows - operating activities$ (116,599)$ 423,952$ (13,228)$ 327,049 168 Council Packet Page Number 271 of 452 F4, Attachment 4 (Continued) Internal Service Funds 705 Risk ManagementTotal $ (96,748)$ (402,566) - 552,446 - (30,500) - 77,239 866 (47,697) - 3,014 - (103,987) - 308,158 - (5,951) - 175,136 866 927,858 $ (95,882)$ 525,292 169 Council Packet Page Number 272 of 452 F4, Attachment 4 170 Council Packet Page Number 273 of 452 F4, Attachment 4 171 Council Packet Page Number 274 of 452 F4, Attachment 4 172 Council Packet Page Number 275 of 452 F4, Attachment 4 173 Council Packet Page Number 276 of 452 F4, Attachment 4 City of Maplewood Combining Schedule of Revenues, Expenditures, and Changes in Fund Balances - Debt Service Funds Year Ended December 31, 2024 Debt Service 354/371 G.O. Improvement 366 G.O. State Bonds 2006A 336 G.O. Tax Aid Street 368 G.O. and G.O. Increment Refunding Refunding Refunding Bonds Bonds 1999BBonds 2012BBonds 2013B2015A Revenues Taxes $ -$ -$ 209,809$ 338,621 Current - - 1,542 2,068 Delinquent Special assessments - - 3,698 - Current collections - - - 183 Delinquent collections - - - - Prepayments on deferred - - - 144 Penalties - 257,869 - - Intergovernmental 1,035 5,942 511 12,898 Investment income 1,035 263,811 215,560 353,914 Total revenues Expenditures Current - - 4,054 304 Contractual services Debt service - 255,000 200,000 305,000 Principal retirement - 2,869 5,550 22,525 Interest and other charges - 257,869 209,604 327,829 Total expenditures Excess of revenues over 1,035 5,942 5,956 26,085 (under) expenditures Other Financing Sources (Uses) Issuance of bonds - - - - Premium on bonds issued - - - - Transfers in - - - - Transfers out - - - - Total other financing sources (uses) - - - - Net change in fund balances 1,035 5,942 5,956 26,085 Fund Balances Beginning of year 21,552 123,815 34,520 344,530 End of year$ 22,587$ 129,757$ 40,476$ 370,615 174 Council Packet Page Number 277 of 452 F4, Attachment 4 Debt Service 372 G.O. 373 G.O. 375 G.O. Improve/TIF/EImprove 374 G.O. Improvement 378 G.O. 379 G.O. quip Bonds Refund Bonds Improvement Refunding Bonds Improvement Refunding 2015B2015CBonds - 2016A- 2016BBonds - 2017ABonds - 2017B $ 48,594$ 392,457$ 167,543 $ 63$ 262,752$ 188,837 321 2,602 922 - 1,615 299 - 86,843 40,686 3,194 51,606 16,638 - 2,172 222 3,860 2,120 313 - 5,732 - - 14,548 - - 614 33 1,192 546 67 - - - 248,675 - - 2,713 3,648 31,063 9,257 17,964 12,561 51,628 494,068 240,469 266,241 351,151 218,715 303 304 495 - 305 303 100,000 615,000 210,000 550,000 305,000 205,000 16,300 51,659 41,238 8,250 69,419 8,846 116,603 666,963 251,733 558,250 374,724 214,149 (64,975) (172,895) (11,264) (292,009) (23,573) 4,566 - - - - - - - - - - - - 68,400 120,338 - 147,774 - - - - - - - - 68,400 120,338 - 147,774 - - 3,425 (52,557) (11,264) (144,235) (23,573) 4,566 122,275 335,089 778,630 331,097 572,096 377,014 $ 125,700$ 282,532$ 767,366 $ 186,862 $ 548,523$ 381,580 175 Council Packet Page Number 278 of 452 F4, Attachment 4 City of Maplewood Combining Schedule of Revenues, Expenditures, and Changes in Fund Balances - Debt Service Funds Year Ended December 31, 2024 Debt Service 381 Capital 380 G.O. Lease Purchase 382 G.O. 383 G.O. Improvement - 2019 Fire Improvement Refunding Bonds 2018ATruckBonds 2019ABonds 2020A Revenues Taxes $ 449,558$ -$ 237,063 $ 198,699 Current 2,781 - 1,473 1,313 Delinquent Special assessments 64,666 - 77,898 233,256 Current collections 1,359 - 368 720 Delinquent collections 17,912 - 7,614 2,127 Prepayments on deferred 264 - 312 172 Penalties - - - - Intergovernmental 36,247 - 33,431 8,623 Investment income 572,787 - 358,159 444,910 Total revenues Expenditures Current 4,054 - 301 303 Contractual services Debt service 415,000 105,091 265,000 545,000 Principal retirement 168,399 7,337 99,626 80,719 Interest and other charges 587,453 112,428 364,927 626,022 Total expenditures Excess of revenues over (14,666) (112,428) (6,768) (181,112) (under) expenditures Other Financing Sources (Uses) Issuance of debt - - - - Premium on debt issued - - - - Transfers in - 112,428 - 163,810 Transfers out - - - - Total other financing sources (uses) - 112,428 - 163,810 Net change in fund balances (14,666) - (6,768) (17,302) Fund Balances Beginning of year 1,054,920 - 885,987 509,719 End of year$ 1,040,254$ -$ 879,219 $ 492,417 176 Council Packet Page Number 279 of 452 F4, Attachment 4 (Continued) Debt Service 384 G.O. 385 G.O. Fire 386 G.O. 387 G.O. 388 G.O. Improvement Station Bonds - Refunding Bonds Improvement Improvement Bonds 2020B2021A- 2021BBonds - 2022ABonds - 2023A $ 336,386$ 590,662$ 925,897$ 265,519$ 187,860 1,951 4,467 6,819 2,070 - 105,551 - 40,219 - - 717 - 2,939 - - 34,613 - 4,398 - - 94 - 1,297 - - - - - - - 38,131 - 8,673 - 7 517,443 595,129 990,242 267,589 187,867 304 303 305 304 302 345,000 400,000 985,000 145,000 - 150,275 173,588 189,301 107,825 85,983 495,579 573,891 1,174,606 253,129 86,285 21,864 21,238 (184,364) 14,460 101,582 - - - - - - - - - - - - 105,158 - - - - - - - - - 105,158 - - 21,864 21,238 (79,206) 14,460 101,582 1,055,299 358,344 702,499 155,601 17,618 $ 1,077,163$ 379,582$ 623,293$ 170,061$ 119,200 177 Council Packet Page Number 280 of 452 F4, Attachment 4 (THIS PAGE LEFT BLANK INTENTIONALLY) 178 Council Packet Page Number 281 of 452 F4, Attachment 4 City of Maplewood Combining Schedule of Revenues, Expenditures, and Changes in Fund Balances - Debt Service Funds Year Ended December 31, 2024 (Continued) Debt Service 389 G.O. Improvement Bonds 2024ATotal Revenues Taxes $ -$ 4,800,320 Current - 30,243 Delinquent Special assessments - 724,255 Current collections - 14,973 Delinquent collections - 86,944 Prepayments on deferred - 4,735 Penalties - 506,544 Intergovernmental 71,433 294,137 Investment income 71,433 6,462,151 Total revenues Expenditures Current Contractual services 33,894 46,138 Debt service - 5,950,091 Principal retirement 63,377 1,353,086 Interest and other charges 97,271 7,349,315 Total expenditures Excess of revenues over (25,838) (887,164) (under) expenditures Other Financing Sources (Uses) Issuance of debt 4,545,000 4,545,000 Premium on debt issued 304,712 304,712 Transfers in - 717,908 Transfers out (4,793,640) (4,793,640) Total other financing sources (uses) 56,072 773,980 Net change in fund balances 30,234 (113,184) Fund Balances Beginning of year - 7,780,605 End of year$ 30,234$ 7,667,421 179 Council Packet Page Number 282 of 452 F4, Attachment 4 (THIS PAGE LEFT BLANK INTENTIONALLY) 180 Council Packet Page Number 283 of 452 F4, Attachment 4 STATISTICAL SECTION 181 Council Packet Page Number 284 of 452 F4, Attachment 4 182 Council Packet Page Number 285 of 452 F4, Attachment 4 STATISTICAL SECTION (UNAUDITED) This part of the City of Maplewood, Minnesota's Annual Comprehensive 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 184 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 194 These tables present information to help the reader assess the City's most significant local revenue source, the property tax. Debt Capacity 200 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 208 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 210 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. 183 Council Packet Page Number 286 of 452 F4, Attachment 4 184 Council Packet Page Number 287 of 452 F4, Attachment 4 185 Council Packet Page Number 288 of 452 F4, Attachment 4 City of Maplewood, Minnesota Changes in Net Position Last Ten Fiscal Years (Accrual Basis of Accounting) Fiscal Year Expenses 2015201620172018 Governmental activities General government$ 2,476,916$ 2,787,584$ 3,696,095$ 5,245,458 Public safety 10,838,819 14,389,434 12,444,730 11,391,362 Public works 5,962,367 3,672,745 6,325,400 8,592,649 Parks and recreation 1,479,241 2,007,174 2,281,269 2,198,359 Recreation programs - - - - Community development - - - 1,688,293 Citizen services 1,289,895 1,597,922 1,096,973 - Environmental and economic development 6,268,576 3,781,490 1,039,583 - Interest and fiscal charges 2,558,937 1,613,231 1,865,179 1,790,963 Total governmental activities expenses30,874,75129,849,58028,749,22930,907,084 Business-type activities Ambulance service 2,573,218 2,550,560 2,486,837 2,674,876 Community center 2,549,454 2,080,570 196,618 - Environmental utility 1,969,010 1,864,754 1,765,436 1,526,303 Recycling program 652,324 739,817 661,133 660,454 Sewer 4,489,336 4,640,308 4,470,104 4,537,601 Street light utility 205,881 337,746 224,334 212,664 Total business-type activities expenses 12,439,223 12,213,755 9,804,462 9,611,898 Total primary government expenses$ 43,313,974$ 42,063,335$ 38,553,691$ 40,518,982 Program Revenues Governmental activities Charges for services General government$ 150,918$ 140,661$ 234,964$ 1,916,415 Public safety 656,632 604,913 581,474 1,374,074 Public works 2,361,759 3,033,816 1,804,608 1,363,278 Parks and recreation 498,563 490,245 367,067 415,938 Recreation programs - - - - Community development - - - 1,612,771 Citizen services 741,839 1,570,086 1,655,854 - Environmental & economic development 1,727,939 1,604,304 2,158,563 - Operating grants and contributions 1,514,593 1,341,166 1,149,787 1,460,949 Capital grants and contributions 7,152,580 4,715,259 4,348,448 3,685,861 Total governmental activities program revenues14,804,82313,500,45012,300,76511,829,286 Business-type activities Charges for services Ambulance service 2,572,825 2,545,412 3,026,132 3,140,966 Community center 1,844,842 1,446,054 5,398 - Environmental utility 2,521,597 2,606,625 2,831,795 2,993,926 Recycling program 566,002 609,852 613,826 651,788 Sewer 5,029,707 4,924,559 5,020,996 5,069,584 Street light utility 477,280 496,562 517,643 507,812 Operating grants and contributions 287,307 245,679 238,069 380,197 Capital grants and contributions - -8 8,633 1,375,527 Total business-type activities program revenues13,299,56012,874,74312,342,49214,119,800 186 Council Packet Page Number 289 of 452 F4, Attachment 4 Table 2 Fiscal Year 201920202021202220232024 $ 7,767,984$ 4,614,903$ 4,637,368$ 5,465,774$ 4,884,643$ 4,774,068 12,233,054 13,345,320 11,317,367 15,202,237 16,776,044 16,563,248 7,256,983 9,509,158 12,956,558 9,852,407 12,676,771 11,800,816 2,162,684 1,565,865 1,172,390 1,560,453 1,360,223 1,335,713 - - - - - - 1,504,666 3,704,072 3,002,677 3,578,402 3,232,966 3,641,374 - - - - - - - - - - - - 1,599,878 920,472 983,889 1,170,514 1,123,604 1,255,851 32,525,24933,659,790 34,070,249 36,829,787 40,054,251 39,371,070 3,099,247 3,317,440 3,404,091 3,721,153 4,220,262 4,978,856 - - - - - - 1,792,145 1,779,350 1,954,477 1,991,448 2,061,382 1,902,436 694,261 979,141 1,032,626 1,050,352 1,210,251 1,072,034 4,882,550 4,987,568 4,975,531 5,683,267 5,970,126 6,455,013 181,010 210,282 199,500 254,160 240,454 202,622 10,649,213 11,273,781 11,566,225 12,700,380 13,702,475 14,610,961 $ 43,174,462$ 44,933,571$ 45,636,474$ 49,530,167$ 53,756,726$ 53,982,031 $ 1,910,171$ 593,928$ 681,309$ 675,619$ 553,136$ 299,416 597,172 687,836 882,343 909,166 603,869 964,505 3,263,348 525,549 533,087 3,377,998 1,517,306 1,149,440 402,684 113,999 82,264 110,535 110,613 131,683 - - - - - - 1,625,473 2,243,114 1,867,561 2,355,185 3,232,966 2,456,295 - - - - - - - - - - - - 1,594,674 4,305,911 5,860,104 1,318,151 2,561,164 2,718,287 5,289,455 6,820,354 5,020,564 5,414,207 3,474,832 6,264,279 14,682,97715,290,691 14,927,232 14,160,861 12,053,886 13,983,905 3,583,950 2,956,113 2,448,358 2,718,017 2,731,101 3,963,388 - - - - - - 3,109,407 3,116,993 3,125,044 3,135,632 3,277,485 3,364,288 708,235 953,091 1,179,153 1,204,437 1,294,687 1,362,499 5,198,428 5,243,659 5,550,967 6,346,363 6,694,133 7,205,008 446,107 445,405 448,473 448,741 446,380 469,989 121,499 388,020 373,007 281,223 942,593 831,245 383,362 1,864,436 2,720,312 674,833 1,305,117 974,256 13,550,98814,967,717 15,845,314 14,809,246 16,691,496 18,170,673 187 Council Packet Page Number 290 of 452 F4, Attachment 4 City of Maplewood, Minnesota Changes in Net Position Last Ten Fiscal Years (Accrual Basis of Accounting) Fiscal Year 2015201620172018 Net (Expense) Revenue Governmental activities$ (16,069,928)$ (16,349,130)$ (16,448,464)$ (19,077,798) Business-type activities 860,337 660,988 2,538,030 4,507,902 Total primary government net (expense) revenue(15,209,591)(15,688,142)(13,910,434)(14,569,896) General Revenues and Other Changes in Net Position Governmental activities General property taxes 17,986,130 18,756,112 19,717,481 20,545,229 Miscellaneous taxes - - - - Tax increment collections 876,656 1,455,687 1,598,300 1,783,732 Unrestricted grants and contributions 632,576 692,501 737,219 977,656 Investment earnings 110,747 98,467 211,797 415,772 Miscellaneous - - - - Gain (loss) on disposal of capital assets - - - 27,099 Transfers 1,182,518 880,930 542,301 2,790,983 Special Items - - - - Total governmental activities 20,788,627 21,883,69722,807,09826,540,471 Business-type activities Property taxes 824,147 799,409 788,751 288,755 Investment earnings 22,836 40,378 37,862 109,674 Miscellaneous - - - - Gain (loss) on disposal of capital assets - - - - Transfers (1,182,518) (880,930) (542,301) (2,790,983) Total business-type activities (334,011) (41,143) 284,312 (2,392,554) Total primary government$ 20,454,616$ 21,842,554$ 23,091,410$ 24,147,917 Change in Net Position Governmental activities$ 4,718,699$ 5,534,567$ 6,358,634$ 7,462,673 Business-type activities 526,326 619,845 2,822,342 2,115,348 Total primary government$ 5,245,025$ 6,154,412$ 9,180,976$ 9,578,021 188 Council Packet Page Number 291 of 452 F4, Attachment 4 Table 2 (Continued) Fiscal Year 201920202021202220232024 $ (17,842,272)$ (18,369,099)$ (19,143,017)$ (22,588,335)$ (28,952,327)$ (25,387,165) 2,901,775 3,693,936 4,279,089 2,108,866 2,989,021 3,559,712 (14,940,497)(14,675,163) (14,863,928) (20,479,469) (25,963,306) (21,827,453) 21,887,327 23,063,064 22,829,246 24,257,221 25,751,465 28,245,221 1,850,359- 1,876,585 1,862,843 1,820,760 1,827,458 1,798,193 1,967,850 1,919,195 2,030,992 2,001,506 1,743,691 990,930 1,273,111 1,365,277 1,655,117 1,383,797 1,877,933 983,360 751,462 (121,291) (1,330,806) 2,056,610 2,093,201 - - 84,030 155,282 51,224 135,229 - 131,428 1,583,274- - 1,160 3,281,019 4,032,047 1,061,821 3,712,755 2,174,132 3,903,764 (1,809,088) - - - - - 27,131,74133,069,32129,014,86333,926,678 35,239,494 39,827,657 10,897 - 306 199 145 364,979 263,662 116,935 (7,771) (230,327) 369,237 392,564 - - 3,829 1,987 - - - 10,000 8,483 2,500 - - (3,281,019) (4,032,047) (1,061,821) (3,712,755) (2,174,132) (3,903,764) (3,006,460) (3,905,112) (1,056,974) (3,938,396) (1,804,750) (3,146,221) $ 24,125,281$ 29,164,209$ 27,957,889$ 29,988,282$ 33,434,744$ 36,681,436 $ 9,289,469$ 14,700,222$ 9,871,846$ 11,338,343$ 6,287,167$ 14,440,492 (104,685) (211,176) 3,222,115 (1,829,530) 1,184,271 413,491 $ 9,184,784$ 14,489,046$ 13,093,961$ 9,508,813$ 7,471,438$ 14,853,983 189 Council Packet Page Number 292 of 452 F4, Attachment 4 190 Council Packet Page Number 293 of 452 F4, Attachment 4 191 Council Packet Page Number 294 of 452 F4, Attachment 4 City of Maplewood, Minnesota Changes in Fund Balances - Governmental Funds Last Ten Fiscal Years Fiscal Year 2015201620172018 Revenues General property taxes$ 17,949,228$ 18,761,397$ 19,711,663$ 20,464,816 Tax increment collections 876,656 1,455,687 1,598,300 1,783,732 Miscellaneous taxes - 1,332,887 1,412,757 1,340,277 Special assessments 2,393,168 2,848,898 2,603,358 2,404,276 Licenses and permits 1,366,702 1,445,812 1,808,463 1,424,391 Intergovernmental 8,607,607 5,347,424 4,213,838 4,098,579 Charges for services 4,113,823 4,253,229 2,963,286 2,177,370 Fines and forfeits 239,430 199,872 210,218 178,651 Investment earnings 91,356 67,509 195,037 368,959 Miscellaneous 614,148 301,486 373,966 1,496,051 Total revenues 36,252,118 36,014,201 35,090,886 35,737,102 Expenditures Current General government 2,051,546 2,061,127 2,281,406 4,110,980 Public safety 10,162,774 10,354,728 10,917,454 11,367,167 Public works 3,574,148 3,730,286 3,751,303 3,922,439 Parks and recreation 1,328,339 1,419,805 1,588,382 1,334,112 Recreation programs - - - - Citizen services 1,202,870 1,451,480 1,726,419 - Environmental and economic development 1,113,658 1,135,791 1,337,244 - Community development - - - 1,900,829 Miscellaneous 71,612 78,748 - - Capital outlay 12,725,904 3,880,696 4,430,577 9,378,460 Debt service Principal 23,855,537 11,186,101 10,261,702 12,956,279 Interest 2,810,928 2,170,212 2,248,924 1,978,648 TIF developer payments 84,516 82,876 115,276 367,298 Other 197,294 161,366 - - Total expenditures 59,179,126 37,713,216 38,658,687 47,316,212 Revenues over (under) expenditures(22,927,008)(1,699,015)(3,567,801)(11,579,110) Other Financing Sources (Uses) Transfers in 18,970,264 10,037,437 6,936,790 11,928,497 Transfers out (16,757,403) (9,043,044) (6,394,489) (9,137,514) Issuance of bonds 1,215,000 3,765,000 3,850,000 6,940,000 Issuance of refunding bonds 11,780,000 5,775,000 3,145,000 - Payment to refunded bond escrow agent - - - - Premium (discount) on bonds issued 324,377 619,378 298,464 211,601 Issuance of finance purchases - - 615,000 - Proceeds from sale of capital assets 1,801,877 65,679 121,869 72,290 Total other financing sources (uses) 17,334,115 11,219,450 8,572,634 10,014,874 Net change in fund balance$ (5,592,893)$ 9,520,435$ 5,004,833$ (1,564,236) Debt service as a percentage of noncapital expenditures62.6%140.2%40.5%35.2% Debt service as percentage of total expenditures45.1%35.4%32.4%31.6% 192 Council Packet Page Number 295 of 452 F4, Attachment 4 Table 4 Fiscal Year 201920202021202220232024 $ 21,869,106$ 23,003,169$ 22,867,244$ 24,196,251$ 25,657,780$ 27,437,410 1,798,193 1,967,850 1,919,195 2,030,992 2,001,506 1,743,691 1,925,320 1,850,359 1,876,585 1,862,843 1,820,760 1,827,458 2,235,687 2,501,586 2,370,346 2,456,390 1,874,367 1,902,686 1,456,694 1,933,984 1,955,926 5,987,148 2,348,615 2,427,322 5,972,768 7,573,989 9,262,140 2,119,739 5,063,154 5,834,704 2,119,956 1,827,086 1,662,310 1,963,502 1,352,747 1,438,964 171,169 156,926 155,362 176,292 170,281 216,921 871,023 697,000 (106,853) (1,238,957) 1,915,879 1,914,506 2,066,394 2,005,841 1,231,308 2,915,000 1,216,521 1,821,618 40,486,310 43,517,790 43,193,563 42,469,200 43,421,610 46,565,280 3,778,021 3,990,484 4,049,218 4,277,085 4,112,120 3,899,101 11,646,708 12,672,047 12,514,710 13,130,100 14,117,771 15,721,731 4,228,135 4,323,404 4,549,098 4,786,695 4,842,572 5,584,705 1,242,347 814,152 642,063 533,566 546,582 759,886 - - - - - - - - - - - - - - - - - - 1,500,951 2,384,464 1,679,442 2,075,084 1,844,367 2,587,691 - - - - - - 13,331,018 13,257,484 10,891,857 19,842,882 10,742,347 11,230,420 8,530,204 6,749,899 6,255,352 6,514,097 6,517,144 6,108,895 1,857,978 1,810,195 1,815,516 1,741,454 1,536,403 1,552,314 3,245,988 1,351,343 1,390,044 1,416,606 1,365,553 1,069,918 - - - - - - 49,361,350 47,353,472 43,787,300 54,317,569 45,624,859 48,514,661 (8,875,040)(3,835,682)(593,737)(11,848,369)(2,203,249)(1,949,381) 10,778,125 18,734,095 18,549,199 18,410,430 9,697,891 12,636,108 (7,497,106) (14,702,048) (17,502,765) (15,347,675) (7,978,759) (8,732,344) 4,475,000 6,202,225 9,500,000 2,925,000 1,945,000 4,545,000 - 5,477,775 2,140,000 - - - - - - (8,655,000) 204,444 623,447 1,195,030 117,739 178,500 304,712 720,000 - - 67,689 557,061 - 55,611 41,113 38,994 1,801,671 699,051 45,259 8,736,074 16,376,607 13,920,458 (680,146) 5,098,744 8,798,735 $ (138,966)$ 12,540,925$ 13,326,721$ (12,528,515)$ 2,895,495$ 6,849,354 24.5%24.8%24.2%16.8%20.4%19.1% 21.0%18.1%18.4%15.2%17.7%15.8% 193 Council Packet Page Number 296 of 452 F4, Attachment 4 194 Council Packet Page Number 297 of 452 F4, Attachment 4 195 Council Packet Page Number 298 of 452 F4, 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 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 202234.6828.98043.66232.17326.91434.80511.03448.067 202332.7167.76940.48529.82525.53332.3989.73744.901 202435.2017.42042.62129.55025.03034.00610.00945.455 * 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. Source: Ramsey County Department of Property Records and Revenue 196 Council Packet Page Number 299 of 452 F4, Attachment 4 197 Council Packet Page Number 300 of 452 F4, Attachment 4 198 Council Packet Page Number 301 of 452 F4, Attachment 4 199 Council Packet Page Number 302 of 452 F4, Attachment 4 200 Council Packet Page Number 303 of 452 F4, Attachment 4 201 Council Packet Page Number 304 of 452 F4, Attachment 4 202 Council Packet Page Number 305 of 452 F4, Attachment 4 City of Maplewood, Minnesota Direct and Overlapping Governmental Activities Debt December 31, 2024 Table 11 Estimated GrossEstimatedCity Share of DebtPercentageOverlapping Governmental UnitOutstandingApplicableDebt Debt repaid with property taxes Ramsey County$ 183,990,0007.6435%14,063,276$ School Districts: Maplewood-No. St. Paul School District #622415,815,000 37.8824%157,520,702 Roseville School District #623175,340,000 8.7814%15,397,307 White Bear Lake School District #624423,440,000 0.9158%3,877,864 Other Debt Metropolitan Council191,435,000 1.0515%2,012,939 Subtotal - overlapping debt192,872,088 City direct debt *50,778,552 100.0000%50,778,552 Total direct and overlapping debt$ 243,650,640 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 unamortized premiums, finance purchases, and leases Source: Ramsey County 203 Council Packet Page Number 306 of 452 F4, Attachment 4 204 Council Packet Page Number 307 of 452 F4, Attachment 4 205 Council Packet Page Number 308 of 452 F4, Attachment 4 206 Council Packet Page Number 309 of 452 F4, Attachment 4 207 Council Packet Page Number 310 of 452 F4, Attachment 4 208 Council Packet Page Number 311 of 452 F4, Attachment 4 209 Council Packet Page Number 312 of 452 F4, Attachment 4 210 Council Packet Page Number 313 of 452 F4, Attachment 4 Table 16 Full-Time Budgeted Employees as of December 31, 201920202021202220232024 12.0012.0012.0013.0013.0012.00 7.007.009.205.005.005.00 3.003.003.009.007.004.00 0.000.000.000.000.000.00 30.0031.7029.7530.0033.0036.00 60.0061.1062.0062.0063.0064.00 0.000.000.000.000.000.00 10.4512.4512.4512.1012.1010.00 5.305.302.302.502.504.00 36.2536.2536.2536.4036.4037.00 164.00168.80166.95170.00172.00172.00 211 Council Packet Page Number 314 of 452 F4, Attachment 4 City of Maplewood, Minnesota Operating Indicators by Function/Program Last Ten Fiscal Years Fiscal Year Function/Program2015201620172018 Police Physical arrests1,076919630904 Parking violations1,393887682868 Traffic violations2,3951,9201,2071,196 Felony offenses675577666n/a Gross misdemeanor offenses210427417n/a Minor miscellaneous offenses2,8215,0654,520n/a Fire Emergency responses5,0775,3515,9406,032 Fires extinguished969891101 Inspections777650666430 Building Inspection Residential permits2,2122,3522,448n/a New residential permitsn/an/an/a9 Commercial permits663632776n/a New commercial permitsn/an/an/a3 Other permitsn/an/an/a3,234 Total permits2,8752,9843,2243,246 Other Public Works Street resurfacing/reconstruction (miles)0.83.13.44.0 Potholes repaired (tons of material used)6031,4601,8751,402 Spot paving (tons of materials used)n/an/an/an/a Parks and recreation Number of games (field rentals)214211644669 Community center admissions240,648235,023n/an/a 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 Note: Indicators are not available for the general government function N/A: Information not available. Sources: Various City departments. 212 Council Packet Page Number 315 of 452 F4, Attachment 4 Table 17 Fiscal Year 201920202021202220232024 822553446598850777 568260329300396514 1,5126071924108961,647 n/an/an/an/an/an/a n/an/an/an/an/an/a n/an/an/an/an/an/a 6,1836,5037,3387,5707,9728,092 101109150129140138 500n/an/a292n/an/a n/an/an/a4,4793,6061,188 71387417 n/an/an/a247312170 3494515 2,8813,0861,4342,1681,1632,220 2,8913,1031,4516,9055,0903,610 5.65.85.44.23.34.3 2,422812640396525126 n/a1,4651,8801,4541,578599 651n/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 n/an/an/an/an/an/a 213 Council Packet Page Number 316 of 452 F4, Attachment 4 214 Council Packet Page Number 317 of 452 F4, Attachment 4 215 Council Packet Page Number 318 of 452 F4, 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 2015201620172018 Sewer System Lift stations9999 Miles of sewer mains155.0155.0155.0155.0 Fire Protection Number of stations3333 Number of paid-per-call employees3922260 Number of full-time employees18211830 Police Protection Number of stations1111 Number of full-time police officers51525254 Number of part-time police officers- - - - Number of volunteers30302727 Recreation Parks (developed - acres)552552552552 Number of parks and playgrounds38383838 Open space (acres)378378347347 Number of open space sites14141414 Employees Full time (including fire and police protection)150151152156 Part time and temporary (including fire protection)1761769014 Sources: City departments 216 Council Packet Page Number 319 of 452 F4, Attachment 4 Table 19 Fiscal Year 201920202021202220232024 999999 155.0155.0155.0155.0155.0155.0 333222 000000 273130303336 111111 565656565656 - - - - - - 272727272727 552552552552552552 383838383838 347347347347347347 141414141414 159169167170172172 14119999 217 Council Packet Page Number 320 of 452 F5 CITY COUNCIL STAFF REPORT Meeting Date July 14, 2025 REPORT TO: Michael Sable, City Manager REPORT FROM: Lois Knutson, Senior Administrative Manager PRESENTOR: Raquel Vaske, St Paul Regional Water Services AGENDA ITEM: St. Paul Regional Water Services Presentation Action Requested: MotionDiscussion Public Hearing Form of Action: Resolution Ordinance Contract/AgreementProclamation Policy Issue: St. Paul Regional Water Services will update Maplewood on various issues including a review of their recent construction and expansion of services. Recommended Motion: No action required. 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: Strategic Plan Relevance: Financial SustainabilityIntegrated CommunicationTargeted Redevelopment Operational EffectivenessCommunity InclusivenessInfrastructure & Asset Mgmt. NA Background N/A Attachments None. Presentation handout will be provided at meeting. Council Packet Page Number 321 of 452 THIS PAGE IS INTENTIONALLY LEFT BLANK Council Packet Page Number 322 of 452 For the permanent record: Meeting Date: 7/14/2025 Agenda Item F5, Additional Attachment ORGANIZATION OVERVIEW SAINT PAUL REGIONAL WATER SERVICES For the permanent record: Meeting Date: 7/14/2025 Agenda Item F5, Additional Attachment Brent Marsolek Richard HibbardLuke Sandstrom Adam Worm Assistant Division Manager Project Manager-Lead Free Project Manager Engineering Division Manager Thomas Miller Service Manager Kirill Maloylo Public Graeme Chaple Assistant Division Manager Distribution Division Manager General Manager Racquel Vaske Justine Roe CheFei Chen William Menkhaus Water Quality Manager Assistant Division Manager Production Division Manager Justina Ross Executive Assistant IS Manager Steve Nystrom Michael Twu Project Manager Richard Rowland Finance Manager Martha Burckhardt Business Division Manager Executive TeamE+ Team SAINT PAUL REGIONAL WATER SERVICES Administration Organizational Chart For the permanent record: Meeting Date: 7/14/2025 Agenda Item F5, Additional Attachment CUSTOMER OVERVIEW For the permanent record: Meeting Date: 7/14/2025 Agenda Item F5, Additional Attachment clarifier for an th Supply System Mississippi River Appropriations Permit: Up to 109 MGD SPRWS Current Demand Winter: ~ 40 MGDSummer: Max ~ 70 MGD Treatment Capacity New Treatment Plant: Max ~112 MGDFull Redundancy: ~ 84 MGD**Ability to build 5additional 28 MGD**Interest/Ability to Expand Service Area?DNR, North Oaks, and Lino Lakes have allreached out to discuss the potential of SPRWS as a solution to groundwaterconcerns including PFAs and aquifercapacity to meet growing needs in Northeast metro. For the permanent record: Meeting Date: 7/14/2025 Agenda Item F5, Additional Attachment 1 Gallon = $0.008 Did You Know? $37.70 2025 $7.94$1.50 $37.70 = $1.56 $452.40 per year = $26.70 per month $4.45 * 6 units$0.26 * 6 units Single-family residential account Averages winter + summer rates utilizing these assumptions: Average residential consumption which is 6 units/month The following details the SPRWS bill structure and rates TOTALTOTAL Charge ANNUAL Base Fee Surcharge MONTHLY Water Main Right-of-Way Consumption Recovery Fee Water Service WINTER ȁĵǀĶĳ ȁĵǀĴĹ ȁĵǀĵĶ SUMMER AVERAGE The rates per CCF will be as follows: The proposed consumption rate increase is $0.38/ccf for winter and $0.39/ccf for summer. Consumption Based Rate UNIT WATER SERVICE BASE FEE For the permanent record: Meeting Date: 7/14/2025 Agenda Item F5, Additional Attachment $400 the next yearsÓ replacements. to secure funding through the Public Facilities Authority. $35M in program the State to obtain funding necessary for Beyond initial ARPA funding, SPRWS has been working closely with the State of MN funding for 2025 will be provided through a SPRWS will continue to work annually with combination of grants and forgivable loans. 26,000 85% Participation all day care facilities! Completion within 10 Years Commissioners in March 2022. Voluntary and FREE for Customers in ramping up even further in future years. The program was authorized by the Board of Water In 2024 another 1,200 lead service lines were replaced. $16M in American Rescue Plan funding from the City of In addition, SPRWS has partnered with CDM Smith to assist covering about 1,000 replacements including prioritization of Saint Paul helped launch and pilot the program in 2022-2023 For the permanent record: Meeting Date: 7/14/2025 Agenda Item F5, Additional Attachment $23.5 being captured on AMI. replaced (mostly due to previous failures) and 22 By the end of 2024, about 10k registers had been collectors had been installed. About 25k accounts were Why Now? signals to collectors. collectors in the system. Collector Installations Register Replacements ÅɕȯȑǗǉɫ ¢ʋǗɕʋȀǗʌ towers) and can pick up data from many nearby service area between 2024-2031. The new R900 Metropolitan Council in 2024 to begin the rollout of installed on high elevation locations (such as water We plan to replace all outdated registers across our collectors. With this upgrade, collector technology is Our service area will require ~65 strategically placed Neptune registers will provide stronger, more reliable ¤Data-Driven System Management¤Leak Detection¤Affordability and Equity SPRWS received a $150k conservation grant from the the 90-day intervals the collections had been occurring. collected as frequently as every few minutes opposed to registers and send it back to SPRWS. This information is From 2010 to 2012, SPRWS replaced all ~100k meters and registers.Register batteries are reaching end of life. The meter body has an expected useful life closer to 30 years. Therefore, during this cycle, SPRWS will just be replacing the register portion of the device. The move to AMI is not just about upgrading hardware -itÓs about transforming how we deliver and manage water service. METER SYSTEM RENEWAL transmitter. Meter Body Meter Register Collector + Antenae contains a battery and a radio Sitting on top of the meter is the A meter is a mechanical device installed in a customerÓs home that measures how much water is used. register, which records the usage and transmits the information. The register collecting data as they drive by each location. A Meter Reader drives the full system each quarter, A collector is a receiver that gathers the register data. Prior to this project, the collectors have been in vehicles. For the permanent record: Meeting Date: 7/14/2025 Agenda Item F5, Additional Attachment ͵ ƨǒğƩƷĻƩƌǤ Remembering the ÐWHYÑ ƓƚƷ ƒƚƓƷŷƭ ĬǤ ƷŷĻ ƷźƒĻ ǞĻ ķĻƷĻĭƷ źƷ͵ ĭğƭĻƭ ƷŷĻ ƌĻğƉ ƒğǤ ŷğǝĻ ĻǣźƭƷĻķ ŅƚƩ ǞĻĻƉƭ źŅ ŷźƌĻ źƷ źƭ ŷĻƌƦŅǒƌ Ʒƚ ǒƭĻ ƷŷĻ ķğƷğ ĭƚƌƌĻĭƷĻķ Ʒƚ {tw{ ĭǒƩƩĻƓƷƌǤ ĭƚƌƌĻĭƷƭ ƒĻƷĻƩ ƩĻğķƭ ğƓķ Ĭźƌƌƭ ğƌĻƩƷ ĭǒƭƷƚƒĻƩƭ ƚŅ ƦƚƷĻƓƷźğƌ ĭƚƓĭĻƩƓƭͲ źƓ ƒğƓǤ Automated Metering Infrastructure For the permanent record: Meeting Date: 7/14/2025 Agenda Item F5, Additional Attachment Priorities Upcoming safety protocols Monitoring emerging testing and validation contaminants of concern, operate new systems with landscaping mid-2025 following rigorous advanced technologies and quality standards, ensuring a Training and certifying staff to future plant updates if needed Bringing the new facility online Maintaining or improving water including PFAS, and planning for seamless transition for customers site restoration, and Final Construction New water quality lab, (Nov 2025ÎJuly 2026) structures Features Key Project Final Demolition flexible future upgrades Removal of obsolete honor the facilityÓs history of emerging contaminants (Sept 2025ÎJune 2026) Infrastructure consolidation to Historic preservation efforts to to improve efficiency and allow reduce maintenance costs and taste, odor control, and removal Advanced treatment technology prepare for future system needs Ozonation integration to improve all new systems (Summer 2025) Commissioning and Testing & Transition regulatory validation of project includes complete Originally built in 1920, the components, integration of efficiency, and sustainability. ozonation, and demolition of replacement of key treatment region well for over a century. SPRWS began a multi-phase Background & Vision McCarrons plant has served the on long-term public health, cost- However, its aging infrastructure, modernization effort in 2018. The obsolete systems, all with a focus while functional, poses increasing risks to reliability. Recognizing this, facility (2022Î2025) new treatment Construction Construction of $250 Planning budgeting testing, and (2018Î2021) Extensive design, For the permanent record: Meeting Date: 7/14/2025 Agenda Item F5, Additional Attachment sto ustments 6 better align with asset replacement cycles. The net result of updates to the new capital improvement plan are illustrated below. each year, with the exception of a few significant projects including the current water treatment plant improvement project. The SPRWS Capital Investment Program was revamped during this budget cycle to better meet the needs of the utilityÓs aging The 2024-2033 Capital Investment Plan outlines over $350M in system investments. SPRWS has modified the capital planning approach to identify specific capital project needs and infrastructure replacement rate infrastructure. SPRWS has historically budgeted capital expenditures within general categories applying minor inflationary adj For the permanent record: Meeting Date: 7/14/2025 Agenda Item F5, Additional Attachment For the permanent record: Meeting Date: 7/14/2025 Agenda Item F5, Additional Attachment Services E-Billing & for and Fund Low-Income Support the Participation Water Works Customer Portal Auto Pay Assistance Program: Better Communication Customer Contact Campaign Expand Awareness and Use of the New including Customer Contact Information to Assist in to Improve the Availability and Accuracy of SPRWS and Register Replacement Projects Increase Program Awareness, Usability, and Help Encourage Participation in the Lead Free Continue to Advocate Expand Informed Continue to Tour Options Involvement in SPRWS Service Area Political Advocacy Educational Opportunities and Potential for an Expanded Interactive Learning Space Cities in the North East Metro to Partner with Local Agencies and Treatment Plant to Serve as an to Keep Variety of Stakeholders Evaluate Regional Water Needs Understood By Decision Makers to Ensure Utility Needs Are Clearly Build Social Media Following and Development of Engaging Content Renovate the McCarronÓs Room in the Including School Visits and a Variety of For the permanent record: Meeting Date: 7/14/2025 Agenda Item F5, Additional Attachment ŷğƓƉ ƚǒ vǒĻƭƷźƚƓƭͪ ǞǞǞ͵ƭƷƦğǒƌ͵ŭƚǝΉǞğƷĻƩ G1 Council Packet Page Number 323 of 452 G1, Attachments Council Packet Page Number 324 of 452 G1, Attachments Council Packet Page Number 325 of 452 G1, Attachments Council Packet Page Number 326 of 452 G1, Attachments Council Packet Page Number 327 of 452 G1, Attachments Council Packet Page Number 328 of 452 G1, Attachments Council Packet Page Number 329 of 452 G1, Attachments Council Packet Page Number 330 of 452 G1, Attachments Council Packet Page Number 331 of 452 G1, Attachments Council Packet Page Number 332 of 452 G1, Attachments Council Packet Page Number 333 of 452 G1, Attachments Council Packet Page Number 334 of 452 G1, Attachments Council Packet Page Number 335 of 452 G1, Attachments Council Packet Page Number 336 of 452 G1, Attachments Council Packet Page Number 337 of 452 G1, Attachments Council Packet Page Number 338 of 452 G1, Attachments Council Packet Page Number 339 of 452 G1, Attachments Council Packet Page Number 340 of 452 G1, Attachments Council Packet Page Number 341 of 452 G1, Attachments Council Packet Page Number 342 of 452 G2 CITY COUNCIL STAFF REPORT Meeting Date July 14, 2025 REPORT TO: Michael Sable, City Manager REPORT FROM: Brian Bierdeman, Public Safety Director PRESENTER:Brian Bierdeman, Public Safety Director AGENDA ITEM: Internet Crimes Against Children (ICAC) Task Force Joint Powers Agreement Action Requested: Motion Discussion Public Hearing Form of Action: Resolution Ordinance Contract/Agreement Proclamation Policy Issue: City Council approval is requested to sign the multi-agency Joint Powers Agreement with the State of Minnesota for the Internet Crimes Against Children Task Force (ICAC TF). Recommended Action: Motion to approve the renewed Joint Powers Agreement with the State of Minnesota for the Internet Crimes Against Children Task Force. 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 Effectiveness Targeted Redevelopment Background: The Bureau of Criminal Apprehension (BCA) created the Internet Crimes Against Children Task Force to work with local law enforcement agencies in an effort to investigate and prosecute internet crimes against children. This Task Force uses a three-pronged approach of prevention, education, and enforcement to combat internet crimes against children. This agreement also provides a mechanism to reimburse law enforcement agencies for equipment, training, and expenses that they incur as a result of participation in the ICAC Task Force. The agreement is a renewal of the Joint th Powers Agreement that the City Council originally approved on February 28, 2022. This agreement will remain in effect for five years from the effective date. Attachments: 1. Joint Powers Agreement Minnesota Internet Crimes Against Children Task Force Council Packet Page Number 343 of 452 G2, Attachment 1 SWIFT Contract Number: 269845 ORI: MN0620400 STATE OF MINNESOTA JOINT POWERS AGREEMENT MINNESOTA INTERNET CRIMES AGAINST CHILDREN TASK FORCE Safety on behalf of the Bureau of Criminal Apprehension (), and theCity ofMaplewood on behalf of its Police Department at 1830 County Rd B E, Maplewood, MN 55109 UnitAffiliateAgencyThe . Recitals Under Minnesota Statutes § 471.59, BCA and Governmental Unit are empowered to engage in agreements that are necessary to exercise their powers. Governmental Unit wishesto participate in the Minnesota Internet Crimes Against Children (ICAC) Task Force.ThePartieswish to work together to investigateand prosecute crimes committed against children,includingthe criminal exploitationof children committed and/or facilitated by or through the use of computers. The Partiers further wishto disrupt and dismantle organizations engaging in these activities.This Agreement identifies what the Parties, either individually or jointly, will provide under this Agreement and identifies the consideration to be paid by BCA to Governmental Unit, if any, for equipment, training, and expenses (including travel and overtime)incurred by Governmental Unitas a result of investigationsconducted pursuant to this Agreement. Agreement 1.Termof Agreement 1.1Effective Date. This Agreement is effective on the date BCAobtains all required signatures pursuant to Minnesota Statutes § 16C.05, subdivision 2. 1.2Expiration Date.This Agreement expiresfive (5) years from the date it is effective unless terminated earlier pursuant to Clause 13. 2.Purpose Governmental Unit and BCA enter into this Agreement for the purpose offacilitating the participation in the ICAC Task Force, which implementsa three-pronged approach of prevention, education,and enforcement to combat internet crimes against children. This Agreement also provides themechanism to reimburse Governmental Unit for equipment, training,and expenses(including traveland overtime), if any, thatit incursas a result of its participation in the ICAC Task Force. 3.Definitions 3.1oris an agency that is working with a Lead Agencyas part of a regional or state ICAC Task Force. An Affiliatehas agreed in writing to adhere to these Standards.Governmental Unit is the Affiliate Agencyfor purposes of this Agreement. 3.2are those who lack powers of arrest but have been authorized toparticipate in Investigationsdirected by law enforcement personnel (e.g., agency personnel,digital evidence experts, etc.). 3.3means the BCA Special Agent in Chargewho servesas the leaderof the ICACTask Force. 3.4is a visual depiction of any kind (including computer generated) in anyform (including live streaming) that depicts or conveys the impression that: (1) a minor orpurported minor is engaged in 1 ICAC Police Department JPA (revised April2025) Council Packet Page Number 344 of 452 G2, Attachment 1 SWIFT Contract Number: 269845 ORI: MN0620400 Sexually Explicit Activity;or (2) an adult is engaging in Sexually Explicit Activityin the presence of a minor or purported minor. 3.5is a wholly computer-generated visual depiction in any form (including printed/digital orvideo). 3.6is any offense (or group thereof) Investigatedby law enforcement that involves (orinvolve) the exploitation/victimization of children facilitated by technology. 3.7is a process whereby law enforcement can submit Investigativeinformation toeach other and/or to ICAC-related databases in order to determine whether other Membersorother law enforcement agencies have information concerning the same targets or Crimes. 3.8is a sworn or compensated individualof a law enforcement agency whois workingunder the directionand control of a law enforcement agency. 3.9is an investigation into a Crime. Likewise, ,,and are used within the same context. 3.10any identity established or created by an Employeeto aid anInvestigation. 3.11is a Memberwho is a part of the Sworn Personnelof a Task Force. 3.12is the law enforcement agency that receives the ICAC grant and isdesignated by the Office of Juvenile Justice Delinquency Prevention (OJJDP)within the Department of Justice to act as the Lead Agencyfor the corresponding Task Force.BCA is the Lead Agency for purposes of this Agreement. 3.13is a Leadorwho is either Sworn Personnel orAuthorized Personnel and who has been designated to work on ICAC-related matters for his/herrespective agency and Task Force. 3.14is a civilian or non-sworn organization that OJJDP has recognized as a legitimatesource of assistance. 3.15is real or simulated:(1)sexual intercourse of any kind;(2)masturbation;(3) sadistic/masochistic conduct; and/or(4)lascivious exhibition of the anus, breast, genitals, or pubic area of any person. 3.16is a Memberwho has been designated by his/her respective agency to superviseInvestigations and other ICAC-related matters. 3.17are all of the provisions of this Agreement andthe ICAC Task Force Program Operational and InvestigativeStandards established by OJJDP. 3.18areMemberswith powers of arrest. 3.19is the Lead Agencyand their Affiliate(s)(combined) as designated by OJJDP for aparticular state or region. 3.20is a non-Partneractivist or activist organization engaged in investigative tactics orother law enforcement-like activities. 4.Responsibilities of Governmental Unit and BCA 4.1Governmental Unit will: Ѝ͵Њ͵Њ Assign one or moreEmployeesas Membersofthe ICAC Task Force. All Employeesof Governmental Unitassigned as Members, and while performing ICAC Investigationsand assignments, shall continue to be employed and directly supervised by the same Governmental Unitcurrently employing that Member. All services, duties, acts, or omissions performed by the ICAC Task Force Memberwill be within the course and duty of the employment and therefore covered by the w compensation and other compensation programs of Governmental Unitincluding fringe benefits. 4.1.2Conduct Investigationsin accordance with all applicable Standardsand conclude Investigationsin a timely manner. Ѝ͵Њ͵Ќ Submit Performance Measure data to the ICAC DataSystem (IDS) by the end of each month for the duration of this Agreement. The BCA must fulfil its reporting requirements as a recipient of the OJJDP grant award for MN ICAC Task Force in partnering with law enforcement agencies. Failure to timely well as result in the delinquethe MinnesotaICAC TaskForce. 4.1.4Assign a Governmental Unit point of contact to act as the liaison between it and the BCA ICAC Project Commanderto assist in reimbursement deadlines. 4.1.5Submit an ICAC reimbursement request for pre-approval of funds. This request shall include a description of the item requested for reimbursement, an operational plan,and an explanation of how it qualifies under the required criteria in Clauses 5.1and 5.2below. 2 ICAC Police Department JPA (revised April2025) Council Packet Page Number 345 of 452 G2, Attachment 1 SWIFT Contract Number: 269845 ORI: MN0620400 4.1.6Allow BCA to inform Affiliate Agenciesand Partners of potential case connections based on data submitted to BCA through the ICAC Program. 4.1.7Not comingle ICAC funds with any other existing federal or state grant funded overtime or additional local Governmental Unit funding. 4.2BCA will: 4.2.1Provide a Special Agent in Chargewho will serve as the Commanderof the Task Force. 4.2.2Provide daily directionandassign duties and other assignments to Members. 4.2.3Review and approve or decline reimbursement requests under Clause 4.1.5within seven (7) business days of the reimbursement request. 4.3Nothing in this Agreement shall otherwise limit the jurisdiction, powers, and responsibilities normally possessed by theGovernmental Unit acting through its MembersorEmployees. 5.Standards Governmental Unitand its Memberswill adhere to all applicable Standards, including, but not limited to, the following: 5.1Investigateactivities related to internet Crimesand the exploitation of children through the use of computers. 5.2Investigateorganizationstodisrupt and dismantle Crimescommitted against children. 5.3Comply with the ICACTask ForceProgram Operational and Investigative Standards, asestablished by OJJDP. 5.4Investigatorsassigned by the Governmental Unit to the ICAC Task Force must be licensed peace officers. 5.5Follow appropriate state and/or federal laws in obtaining arrest warrants, search warrants,and civil and criminal forfeitures. 5.6Follow proper legal procedures in securing evidence, including electronic devices. 5.7Understand and use appropriate legal procedures in the use of informants including documentation of identity, monitoring of activities,and use and recordation of payments. 5.8Use, as appropriate, the most currentinvestigative technologies and techniques. 5.9Obtain approval from the BCA ICAC Project Commanderbefore conducting a pro-active undercover chat operationwith anticipated multiple targets. 5.10Make reasonable efforts to Deconflictactive Investigations. 5.11Document Investigations. 5.12Not collaborate with Vigilantesor approve, condone, encourage, or promote the activities of Vigilantes. 5.13Investigationsshall be conducted in an approved work environment, using approved equipment, as designated by theCommanderoraSupervisor.Personally ownedequipment, accounts, andnetworks shall notbe used in Investigations. 5.14As part of an active Investigation,Membersshall not upload, transmit, or forward any Contraband Imagesto those outside their respective agency (e.g., suspects, witnesses, ESPs, etc.), except where otherwise permitted by law (e.g., to sworn law enforcement, to NCMEC employees, etc.). 5.15During active Investigations,Membersmay use visual depictions as a representationof any Investigative Persona/person/purported person or as proof-of-life evidenceunder two circumstances only: First, when the following factors are met: 1.The visual depiction (whether or not modified to suit Investigativeneeds by,e.g., age regression) is of an actual person; 2.That person is an Employee; 3.The Employeehas given his or her written consent for the visual depiction tobe used; 4.Regardless of whether or not the Employeewas a minor when the visualdepiction was taken, the Employeenevertheless was at least 18 years old whenthe Employeegave consent for such use; and, 5.The visual depiction does not depict or convey the impression of Sexually Explicit Activity. Second, when the visual depiction is CGIand does not depict or convey the impression ofSexually Explicit Activity. 6.Payment 6.1To receive reimbursement for equipment, training, andexpenses(including travel and overtime) incurred by Governmental Unitas a result of conducting Investigationspursuant to this Agreement,Governmental Unit must 3 ICAC Police Department JPA (revised April2025) Council Packet Page Number 346 of 452 G2, Attachment 1 SWIFT Contract Number: 269845 ORI: MN0620400 make a request for reimbursement to the BCA Authorized Representativeunder the required criteria outlined in theICAC Task Force Operational and InvestigativeStandardsestablished by OJJDP. 6.2The Commanderor his/her successor will review the reimbursement request and approve or deny the request 6.3Subsequent to receiving notice of approval of a reimbursement request, Governmental Unit mustsubmit an expense form to the BCA Authorized Representative no later than fifteen (15)business days after the end of the month during which the expense is incurred. 6.4BCA will reimburseGovernmental Unit within thirty (30) calendar days of the submission of the expense form. 6.5In the event Governmental Unit breaches this Agreement, it will not be eligible to receive any further reimbursementunder this Agreement. 7.Authorized Representatives the following person,or hersuccessor: Name:Bobbi Jo Pazdernik,Commander of MN ICAC Address: Department of Public Safety; Bureau of Criminal Apprehension 1430 Maryland Street East,Saint Paul, MN55106 Telephone:651-793-7000 E-mail Address:bobbijo.pazdernik@state.mn.us the following person,or his/her successor: NameMichael Hoemke, Lieutenant Address:1830 County Rd B E Maplewood, MN 55109 Telephone:651-249-2605 E-mail Address:michael.hoemke@MaplewoodMN.gov Governmental Unit must immediately notify BCAidentified above. 8.Assignment, Amendments, Waiver, and Agreement Complete 8.1Assignment. Governmental Unit may neither assign nor transfer any rights or obligations under this Agreement. 8.2Amendments.Any amendment to this Agreement must be in writing and will not be effective until it has been executed and approved by the same parties who executed and approved the original Agreement, or their successors in office. 8.3Waiver. IfBCAfails to enforce any provision of this Agreement, that failure does not waive the provision or its right to enforce it. 8.4Agreement Complete. This Agreement contains all negotiations and agreements between BCA and Governmental Unit. No other understanding regarding this Agreement, whether written or oral, may be used to bind either party. 9.Liability BCA and Governmental Unit agree each party will be responsible for its own acts and the results thereof to the extent authorized by law and shall not be responsible for the acts of any others and the results thereof. be governed by provisions of the Minnesota Tort Claims Act, Minnesota Statutes § 3.736, and other applicable law. 466.01-466.15, and other applicable law. 10.Audits procedures and practices relevant to this Agreement are subject to examination by BCAand/or the State Auditor and/or Legislative Auditor, as appropriate, for a minimum of six (6) years from the end of this Agreement. 11.Government Data Practices Governmental Unit and BCA must comply with the Minnesota Government Data Practices Act, Minnesota Statutes 4 ICAC Police Department JPA (revised April2025) Council Packet Page Number 347 of 452 G2, Attachment 1 SWIFT Contract Number: 269845 ORI: MN0620400 Chapter 13and other applicable law, as it applies to all data provided by BCA under this Agreement and as it applies to all data created, collected, received, stored, used, maintained, or disseminated by Governmental Unit under this Agreement. The civil remedies of Minnesota Statutes § 13.08 apply to the release of the data referred to in this Clause by either Governmental Unit or BCA. IfGovernmental Unit receives a request to release the data referred to in this Clause, Governmental Unit must immediately notify BCA. The BCAwill give Governmental Unit instructions concerning the release of the data to the requesting party before the data is released. 12.Venue The venue for all legal proceedingsarisingout of this Agreement, or its breach, must be in the appropriate state or federal court with competent jurisdiction in Ramsey County, Minnesota. 13.Expiration and Termination 13.1Either party may terminate this Agreement at any time, with or without cause, upon thirty (30) calendardays written notice to the other party. To the extent funds are available, the Governmental Unit shall receive reimbursement in accordance with the terms of this Agreement through the date of termination. 13.2In the event that federal funding is no longer available, BCA will email Governmental Unit Representativeand terminate the Agreement.The termination will be effective two (2) business days after email notification to Governmental Unit;and Governmental Unit shall receive reimbursement in accordance with the terms of this Agreement through the date of termination. 14.Continuing Obligations The following clauses survive the expiration or cancellation of this Agreement: 9, Liability; 10,Audits; 11, Government Data Practices; and 12, Venue. \[Remainder of page intentionally left blank; signature page follows\] 5 ICAC Police Department JPA (revised April2025) Council Packet Page Number 348 of 452 G2, Attachment 1 SWIFT Contract Number: 269845 ORI: MN0620400 The parties indicate their agreement and authority to execute this Agreement by signing below. 1.STATE ENCUMBRANCE VERIFICATION3.DEPARTMENT OF PUBLIC SAFETY; BUREAU OF CRIMINAL Individual certifies that funds have been encumbered asAPPREHENSION required by Minnesota Statutes §§ 16A.15 and 16C.05. Signed: ______________________________________________By: _______________________________________________ (with delegated authority) Date: ________________________________________________Title: Deputy Superintendent, Investigations_____________ SWIFT PO Number:3000085301 Date: ______________________________________________ 2.GOVERNMENTAL UNIT4.COMMISSIONER OF ADMINISTRATION Governmental Unit certifies that the appropriate person(s)As delegated to the Office of State Procurement has(have) executed this Agreement on behalf of the Governmental Unit and its jurisdictional government entity as required by applicable articles,laws, by-laws, resolutions,or ordinances. By: _________________________________________________By: ________________________________________________ Title: ________________________________________________Title: ___________________________________________ Date: _______________________________________________Date: _______________________________________________ ADMIN ID: ___________________________________________ By: _________________________________________________ Title: ________________________________________________ Date: _______________________________________________ By: _________________________________________________ Title: ________________________________________________ Date: _______________________________________________ 6 ICAC Police Department JPA (revised April2025) Council Packet Page Number 349 of 452 G3 CITY COUNCIL STAFF REPORT Meeting Date July 14, 2025 REPORT TO: Michael Sable, City Manager REPORT FROM: Brian Bierdeman, Public Safety Director PRESENTER:Brian Bierdeman, Public Safety Director AGENDA ITEM: 2025 - 2027 School Resource Officer Agreement for Independent School District622 Action Requested: MotionDiscussion Public Hearing Form of Action: Resolution OrdinanceContract/Agreement Proclamation Policy Issue: City Council approval is requested to sign a School Resource Officer Agreement with Independent School District 622. This agreement will cover the 2025 – 2026 and 2026 – 2027 school years, with stst a start date of September 1, 2025 and an end date of August 31, 2027. Recommended Action: Motion to approve the 2025 – 2027 School Resource Officer Agreement with Independent School District 622. Fiscal Impact: Is There a Fiscal Impact? No Yes, the true or estimated cost is $252,515 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 Background: For the past several decades, the Maplewood Police Department has provided School Resource Officer services to Independent School District 622. The school district, in return, has paid the City of Maplewood part of the salary for the officer assigned to this position. The city is responsible for paying the officer’s salary, benefits, and training costs; and the school district will contribute $122,987 in the 2025 – 2026 school year and $129,528.00 in the 2026 – 2027 school year for a total contribution of $252,515. Attachments: 1.2025 – 2027 School Resource Officer Agreement with Independent School District 622 Council Packet Page Number 350 of 452 G3, Attachment 1 Council Packet Page Number 351 of 452 G3, Attachment 1 Council Packet Page Number 352 of 452 G3, Attachment 1 Council Packet Page Number 353 of 452 G3, Attachment 1 Council Packet Page Number 354 of 452 G3, Attachment 1 Council Packet Page Number 355 of 452 G3, Attachment 1 Council Packet Page Number 356 of 452 G3, Attachment 1 Council Packet Page Number 357 of 452 G3, Attachment 1 Council Packet Page Number 358 of 452 G4 CITY COUNCILSTAFF REPORT Meeting Date July 14, 2025 REPORT TO:Michael Sable, City Manager REPORT FROM: Steven Love, Public Works Director Audra Robbins, Parks and Natural Resources Manager PRESENTER:Steven Love, Public Works Director AGENDA ITEM: Harvest Park Playground Replacement Action Requested:MotionDiscussionPublic Hearing Form of Action: Resolution OrdinanceContract/Agreement Proclamation Policy Issue: The City Council will consider approving a quote from Northland Recreation for the playground replacement at Harvest Park as part of the Harvest Park Master Plan. Recommended Action: Motion to approve the replacement of the Harvest Park Playground and authorize the City Manager and the Mayor to enter into a contract with Northland Recreation/Little Tikes (State Contract #030117-LTS) with a not to exceed budget of $300,000. Fiscal Impact: Is There a Fiscal Impact? No Yes, the true or estimated cost is $299,287 Financing source(s): Adopted Budget Budget Modification New Revenue Source Use of Reserves Other: Implementation of the Harvest Park Master Plan is part of the 2024-2028 Capital Improvement Plan. On October 28, 2024, the City Council established a not to exceed budget of $300,000 for the playground replacement. The total cost for the playground improvements is $299,287 and will be funded through the Park Improvement Fund. Strategic Plan Relevance: Community InclusivenessFinancial & Asset MgmtEnvironmental Stewardship Integrated Communication Operational EffectivenessTargeted Redevelopment The playground replacement, as part of the approved master plan for Harvest Park, touches on several of the City Council’s strategic initiatives by evaluating what is existing, planning for the future, and involving residents in the process. Background: Harvest Park is designated as one of Maplewood’s community athletic parks, and as such, it plays a very important role in Maplewood’s park system. Council Packet Page Number 359 of 452 G4 At the City Council workshop on May 13, 2024, staff provided an update on thepreferred master plan concept from 2020. Staff recommended changes to the master plan and asked for feedback and guidance on how best to move forward. It was decided that an additional community engagement session was needed to update the public on potential changes to the plan and give the public an opportunity to provide feedback. The engagement session was held on June 6, 2024, at Harvest Park. There was a great turnout of residents and park users, which led to a robust discussion around updates to the Harvest Park master plan. Our consultants from LHB Inc. shared two updated concepts for people to review and give their feedback on. Most of the feedback received at this engagement session was in favor of the Updated Concept #2. The Parks and Recreation Commission recommended approval of Concept #2 of the Harvest Park Master plan at their June meeting, and the City Council also voted to approve that version of the plan at their July 22, 2024, meeting. The approved CIP for Harvest Park Improvements in 2024 included $300,000, and after evaluating the master plan, staff recommended starting with the playground replacement. In 2025, as part of the continuing community engagement process, staff and LHB consultants held another open house and conducted an online survey to share three different playground concepts with the public and gather their feedback as to what they liked best. Staff received a great response, with a clear favorite option and color scheme. During that process, it also became clear that several residents who lived next to Harvest Park felt strongly that the playground should be moved further north in the park. As a result, the proposed location of the playground was shifted further north while remaining close to the parking lot for accessibility reasons. The Parks and Recreation Commission recommended the final playground concept be approved at their June 18, 2025, meeting. If approved by the City Council, construction of the playground would begin this fall. Attachments: 1. Harvest Park Master Plan 2. Harvest Park Playground Quote 3. Harvest Park Playground Concept Council Packet Page Number 360 of 452 G4, Attachment 1 Harmony Gardens Harvest Garden Senior Living Bocce Ball Courts + Other Lawn Games Gazebo (25 Person Capacity) BB Prairie + Pollinator Demonstration Area Twin Cities Bible B Church B A A B Playground Moved with B Added Tree Buffer Existing Parking Lot Picnic Shelter with Restrooms + Storage Space C B Brooks Ave E D Picnic Shelter (25 Person Capacity) D Picnic Shelter Picnic Shelter (25 Person Capacity) (25 Person Capacity) with Bench Swings + Small Play Features B A Sextant Ave E Active Area (bike or skate) B Parking Lot (40 Stalls) Existing Baskteball Court Potential Trailhead Area Pickleball Courts (6) Shade Structure with Picnic Tables Gervais Ave Gervais Ave St Key Picnic Table A U14-Adult Soccer Field (3) Bench N Barclay U10 or U12 Soccer Field (9) B Light Playground (1) C N Adult Exercise Equipment Open Play + Volleyball Area D 0100200400Feet VQEBUFE!QSFGFSSFE!QMBO Maplewood Parks and Recreation Council Packet Page Number 361 of 452 G4, Attachment 1 Harmony Gardens Harvest Garden Senior Living Bocce Ball Courts + Other Lawn Games Phase 3 Gazebo (25 Person Capacity) BB Prairie + Pollinator Demonstration Area Twin Cities Bible B Church B A A B Playground Moved with B Added Tree Buffer Existing Parking Lot Picnic Shelter with Restrooms + Storage Space C Phase 1Phase 4 B Brooks Ave E D Picnic Shelter (25 Person Capacity) D Picnic Shelter Picnic Shelter (25 Person Capacity) (25 Person Capacity) with Bench Swings + Small Play Features B A Sextant Ave E Active Area (bike or skate) B Parking Lot (40 Stalls) Existing Baskteball Court Potential Trailhead Area Pickleball Courts (6) Shade Structure with Picnic Tables Phase 2 Gervais Ave Gervais Ave St Key Picnic Table A U14-Adult Soccer Field (3) Bench N Barclay U10 or U12 Soccer Field (9) B Light Playground (1) C N Adult Exercise Equipment Open Play + Volleyball Area D 0100200400Feet VQEBUFE!QSFGFSSFE!QMBO Maplewood Parks and Recreation Council Packet Page Number 362 of 452 G4, Attachment 2 Council Packet Page Number 363 of 452 G4, Attachment 2 Council Packet Page Number 364 of 452 G4, Attachment 2 Council Packet Page Number 365 of 452 G4, Attachment 3 k d r o o a w P e l t p a s M e f v o r y t i a C H Council Packet Page Number 366 of 452 G4, Attachment 3 Council Packet Page Number 367 of 452 G4, Attachment 3 Council Packet Page Number 368 of 452 G5 CITY COUNCIL STAFF REPORT Meeting Date July 14, 2025 REPORT TO: Michael Sable, City Manager REPORT FROM: Lois Knutson, Senior Administrative Manager PRESENTER: Lois Knutson, Senior Administrative Manager AGENDA ITEM: Call for a Special City Council Meeting on July 23, 2025 Action Requested: MotionDiscussion Public Hearing Form of Action: Resolution OrdinanceContract/Agreement Proclamation Policy Issue: The City Council and staff will tour city-owned buildings to assess their condition and inform future decisions. Recommended Action: Motion to call a special meeting of the City Council on July 23, 2025, at 4 pm. Fiscal Impact: Is There a Fiscal Impact? No Yes, the true or estimated cost is $1,243 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 Council will be inspecting and evaluating some of the CityÓs assets. Background: The City Council and staff will be touring several city-owned buildings throughout Maplewood to assess their current condition. This firsthand understanding will help inform future decisions regarding the use and maintenance of these properties. Attachments: None Council Packet Page Number 369 of 452 THIS PAGE IS INTENTIONALLY LEFT BLANK Council Packet Page Number 370 of 452 I1 CITY COUNCILSTAFF REPORT Meeting Date July 14, 2025 REPORT TO:Michael Sable, City Manager REPORT FROM: Steven Love, Public Works Director PRESENTER:Steven Love, Public Works Director AGENDA ITEM: Private Tree Relief Program Update Action Requested:MotionDiscussionPublic Hearing Form of Action:ResolutionOrdinanceContract/AgreementProclamation Policy Issue: Based on feedback from the May 12, 2025, Council Workshop, staff has prepared an updated policy and program to assist property owners with the removal costs associated with diseased and hazardous trees. City staff will present the updated policy, explain how it works, and outline the process for property owners to participate. The City Council will consider approving the Private Tree Relief Policy. Recommended Action: Motion to approve the updated Private Tree Relief Policy. Fiscal Impact: Is There a Fiscal Impact? No Yes, the true or estimated cost is $150,000 Financing source(s): Adopted Budget Budget Modification New Revenue Source Use of Reserves Other: In 2024, the City Council authorized $150,000 to support the removal of ash trees on private property. A total of $45,000 of the program’s funds were used to assist 23 property owners. The proposed policy will continue the use of the remaining $105,000 to address diseased and hazard trees on private property. All assessment payments, including interest, will go back into the program to support future private tree removals. Strategic Plan Relevance: Community InclusivenessFinancial & Asset MgmtEnvironmental Stewardship Integrated CommunicationOperational EffectivenessTargeted Redevelopment The City’s urban forest is an important asset to the city and the public. EAB has had a significant impact on the health of ash trees in Maplewood and the surrounding metro area. Trees on private property are an important part of the urban forest. Council Packet Page Number 371 of 452 I1 Background In 2024, the City Council helped establish Maplewood’s EAB Private Tree Relief Program, which provided property owners with a financing option to cover costs for removing ash trees infected with emerald ash borer (EAB) on private property. A total of $150,000 was allocated for the program. Property owners could apply for up to $3,000 per property per year for tree removal. This cost would then be assessed to their property taxes for five years at a low interest rate. In 2024, a total of 59 property owners applied, 23 chose to participate, using $45,000 of the available funds. In response to City Council feedback, the following changes have been made to the City’s policy and program: Open to all Maplewood property owners, including residential and commercial properties Expanded eligibility to include any diseased or hazardous tree, not just ash trees Staff may offer the program as part of tree-related code enforcement effort Assessment payments, including interest, will be reinvested in the program to support additional removals If approved by the City Council, the Communications Department will promote the program in the July edition of Maplewood Living, on social media, and through the City’s website. Applications will be accepted on a rolling basis until all program funds have been allocated. Attachments 1.Private Tree Relief Presentation 2.Private Tree Relief Policy and Forms Council Packet Page Number 372 of 452 I1, Attachment 1 2025 , City Council Program Update Private Tree Relief Council Packet Page Number 373 of 452 I1, Attachment 1 relief programinterest ¤City Council established tree¤$3,000 per property owner¤5-year assessment with¤59 applications¤23 participants¤Funds used = $45,000 EAB Private Tree Relief Program ¤July 2024¤Funding = $150,000¤Participants Council Packet Page Number 374 of 452 I1, Attachment 1 ayment, with interest, hazardreinvested in the program ¤Residential¤Commercial¤Not just ash trees¤Must be diseased or a¤Tool for staff¤P Program Changes¤Open to all property owners¤Open to all tree types¤Tree-related code enforcement¤Assessments Council Packet Page Number 375 of 452 I1, Attachment 1 ¤Trunk, branches, etc. ¤Recent G.O. bond issued plus 2%¤Cutting down diseased or hazardous trees¤Removal of fallen tree debris¤Stump grinding/removal¤Replanting¤Restoration Program Details¤$3,000 per property per year¤5-year assessment¤Interest¤Eligible work¤Non-eligible work Council Packet Page Number 376 of 452 I1, Attachment 1 ¤Forms available online ¤July edition of Maplewood Living¤Social media¤City webpage Getting the Word Out¤Communications Department Council Packet Page Number 377 of 452 I1, Attachment 2 PRIVATE TREE RELIEF POLICY Managing trees on private property is the property owner’s responsibility. This includes removing hazardous and diseased trees before they become a safety issue. The City of assessment. All Maplewood commercial and residential property owners who owe no delinquent taxes are eligible to apply. ELIGIBLE WORK: •Cutting down of an existing diseased or hazard tree •Removal of fallen tree debris, trunk, branches, etc. NOT ELIGIBLE WORK: •Stump grinding/removal •Replanting •Restoration WHAT YOU NEED TO DO: 1.Apply for the Private Tree Relief Program 2.Obtain at least from City-licensed tree contractors year •The City will not •Attach copies of three quotes •Must be signed by property owner(s) 4.Once approved, have your chosen contractor complete removal. •Must be signed by the property owner(s) billed to the City of Maplewood •Once approved, the City pays the contractor and the special assessment process begins Council Packet Page Number 378 of 452 I1, Attachment 2 CHOOSING A TREE CONTRACTOR: The property owner chooses their City-licensed tree contractor ¤A list of City licensed tree contractors are available through the Public Works Department or onthe City website ¤If your preferred contractor is not City-licensed, they must apply to become a licensed tree contractor with the Public Works Department PAYING THE TREE CONTRACTOR: ¤ ¤Public Works reviews the completion form and invoice ¤Once approved, the invoice is submitted to the Finance Department for payment directly to the contractor THE LEGAL PROPERTY OWNER REPAYS THE CITY BY SPECIAL ASSESSMENT: ¤Finance processes a special assessment for the payment made to the contractor by the City owner(s) real estate taxes the following year ASSESSMENT SUBJECT TO INTEREST: ¤Interest based on True Interest Cost of the most recent G.O. Bond issue plus 2% ¤Payments will be collected with your real estate property taxes ¤Payments spread over 5 year period plus interest ¤Full payment without penalty may be made at any time to Ramsey County MAPLEWOOD PUBLIC WORKS ¤ 1902 COUNTY ROAD B EAST ¤ 651.249.2400 www.maplewoodmn.gov/pw ¤ EMAIL: public.works@maplewoodmn.gov Council Packet Page Number 379 of 452 I1, Attachment 2 PRIVATE TREE RELIEF ASSESSMENT APPLICATION As legal owner of the property listed below, I have read and reviewed the Private Tree Relief Policy and agree to the terms and conditions listed below: PROPERTY ADDRESS: _________________________________________________________________________________ OWNER NAME (PRINT): _________________________________________________________________________________ Full Legal Name OWNER SIGNATURE: __________________________________________DATE: ___________________________________ OWNER NAME (PRINT): _________________________________________________________________________________ Full Legal Name OWNER SIGNATURE: __________________________________________DATE: ___________________________________ OWNER(S) ADDRESS: __________________________________________________________________________________ (If different from the property address) PHONE: _____________________________________EMAIL: __________________________________________________________ You are eligible to use this program if you are not delinquent on your property taxes. Return the completed Application for Private Tree Relief Assessment and a minimum of three contractor quotes to Maplewood Public Works. Please contact Maplewood Public Works with any questions. EMAIL: public.works@maplewoodmn.gov BY MAIL OR IN-PERSON OR DROP BOX: 1902 COUNTY ROAD B EAST ¤ MAPLEWOOD, MN 55109 PAYBACK PERIOD WAIVER OF APPEAL - DAMAGE AWARDS: I agree to apply the full amount collected towards the unpaid balance of the assessment. FOR OFFICE USE ONLY Council Packet Page Number 380 of 452 I1, Attachment 2 PRIVATE TREE RELIEF COMPLETION FORM TO BE FILLED OUT BY LEGAL PROPERTY OWNER ONLY REQUEST FOR PRIVATE HAZARD & DISEASED TREE RELIEF ASSESSMENT: I request that the City of Maplewood pay the attached invoice of $___________ (maximum amount of $3,000) because the private hazard and diseased tree removal work has been completed to my satisfaction. PROPERTY ADDRESS: _____________________________________________________________ OWNER(S) NAME (PRINT): __________________________________________________________ OWNER(S) SIGNATURE: ________________________________________DATE:_______________ OWNER(S) ADDRESS: ______________________________________________________________ (If different from the property address) PHONE: _____________________EMAIL: ______________________________________________ DATE(S) WORK WAS PERFORMED:___________________________________________________ CITY LICENSED TREE CONTRACTOR INFORMATION: COMPANY NAME: __________________________________________________________________ COMPANY ADDRESS: _______________________________________________________________ COMPANY PHONE:______________EMAIL: _____________________________________________ PAYBACK PERIOD The sum of the approved eligible costs of work (maximum of $3,000) performed and interest will be collected through my real estate taxes over a 5 year period. All other contractor costs above the approved eligible costs are the responsibility of the WAIVER OF APPEAL As owner of the property listed above, I waive my right to appeal this special assessment. EMAIL: BY MAIL OR IN-PERSON OR DROP BOX: 1902 COUNTY ROAD B EAST ¤ MAPLEWOOD, MN 55109 FOR OFFICE USE ONLY Council Packet Page Number 381 of 452 THIS PAGE IS INTENTIONALLY LEFT BLANK Council Packet Page Number 382 of 452 J1 CITY COUNCILSTAFF REPORT Meeting Date July 14, 2025 REPORT TO:Michael Sable, City Manager REPORT FROM: David Anderson, Assistant City Attorney PRESENTER:Danette Parr, Community Development Director AGENDA ITEM: Resolution Ordering the Abatement of Hazardous Building and Public Nuisance Conditions, 1851 North Saint Paul Road Action Requested:MotionDiscussionPublic Hearing Form of Action:ResolutionOrdinanceContract/AgreementProclamation Policy Issue: To restore the Property to a safe, sanitary, and code-compliant condition, staff recommends that the city council approve the attached resolution and order the abatement of the hazardous and nuisance conditions on the Property. The resolution will authorize city staff and the city attorney to initiate legal proceedings in an effort to make the Property safe and bring it into compliance with state and local laws. Recommended Action: Motion to approve the Resolution Ordering the Abatement of Conditions Creating Hazardous Building and a Public Nuisance at 1851 North Saint Paul Road. Fiscal Impact: Is There a Fiscal Impact? No Yes, the true or estimated cost is indeterminable and depends on how legal proceedings play out. It is worth noting, however, that the statutory and city code provisions authorizing these proceedings allow for the city to recover enforcement costs via special assessments against the Property if they are authorized and affirmed by a judge and not reimbursed by the property owner. 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 Code enforcement is a key function of city services, and the use of abatement is a tool to compel compliance. Background: The subject property (the “Property”) is located at 1851 North Saint Paul Road. The Property is owned by Yui Keung Chow and Feng Jiao Li and contains a commercial building structure that is Council Packet Page Number 383 of 452 J1 presently unoccupied. The building on the Property has been inspected by the city’s building department and deemed hazardous for numerous reasons, as outlined in more detail below. The exterior of the Property also constitutes a public nuisance. On February 5, 2025, the Property and the building were inspected by the city’s building department pursuant to a duly obtained administrative search warrant. During the inspection, the following conditions were observed related to the building: (i) significant portions of the main level ceilings have collapsed, revealing a deteriorated underlying sheetrock ceiling; (ii) the exposed sheetrock ceiling shows signs of leaking, fallen sections that expose attic insulation, makeshift and inadequate patching, and extensive mold growth and water damage; (iii) mold growth is also visible on various walls throughout the main level; (iv) building and plumbing fixtures have been removed from the building, including most kitchen sinks, counters, copper water pipes, and other equipment; (v) the electrical system has major deficiencies, including exposed lighting fixtures, incomplete and unsafe wiring, and electrical panels that have been stripped of all breakers and wiring; (vi) the basement shows indication of previous flooding of a depth of approximately four (4) feet, including watermarks and rust on remaining equipment; and (vii) the interior spaces are extensively filled with accumulated garbage, rubbish, deteriorated building materials, and other debris. During the inspection, the following conditions were also observed and noted in relation to the exterior of the building: (i) the foundation for the exterior walk-in cooler is failing, visibly pulling the cooler away from the building’s wall; (ii) the exterior sidewalks are sinking, cracked, and steeply sloped away from the building, making level transportation unsafe; and (iii) a front corner window of the building is broken with temporary coverings. Finally, during the inspection, it was also observed and noted that there was junk, garbage, and rubbish throughout the exterior portions of the Property and surrounding the aforementioned building. Based on these conditions, staff have determined that the Property is hazardous, unsafe, and a public nuisance under state law and the city code. The applicable statutory and city code references are specified in the proposed resolution. Allowing the Property to remain in its current state presents significant health and safety concerns, not only for any potential occupants of the building but also for first responders that might need to enter the building in an emergency. Staff has determined that the only way to effectively abate the dangerous and unlawful conditions at the Property is to initiate abatement proceedings pursuant to state law and the city code. A resolution has been prepared by the city attorney that (i) finds that the conditions at the Property is both hazardous and a public nuisance; and (ii) authorizes staff and consultants to serve an order on the owner that requires abatement of said conditions within 45 days. Should the owners fail to answer or otherwise comply with said order after it is duly served, the city will initiate formal proceedings to request a court order authorizing the city to demolish the commercial building and abate the nuisance conditions pursuant to its legal authority to do so. The statutory and city code provisions authorizing abatement proceedings allow for the city to recover enforcement costs related to this action via a special assessment against the Property. If the recommended resolution is adopted, the city attorney’s office will work with staff to initiate abatement proceedings, with the ultimate goal of abating the conditions that make the Property both hazardous and a public nuisance, including bringing a civil action pursuant to Minnesota Statutes, chapter 463 and Maplewood City Code, chapter 18. City attorney Ron Batty will be present during the meeting to answer any questions that the city council may have related to this matter. Attachments: 1.Abatement Order Resolution 2.Inspection Report Council Packet Page Number 384 of 452 J1, Attachment 1 CITY OF MAPLEWOOD RAMSEY COUNTY, MINNESOTA RESOLUTION NO. _____ RESOLUTION ORDERING THE ABATEMENT OF HAZARDOUS BUILDING AND PUBLIC NUISANCE CONDITIONS AT 1851 NORTH SAINT PAUL ROAD RECITALS WHEREAS, the property located at 1851 North Saint Paul Road and legally described on Exhibit A attached hereto (the “Subject Property”) contains a commercial building structure (the “Building”) and is located in the city of Maplewood (the “City”); and WHEREAS, according to public records, the Subject Property is owned by Yui Keung Chow and Feng Jiao Li (the “Owners”) and, to the best of the City’s knowledge, is presently unoccupied; and WHEREAS, on February 5, 2025, pursuant to a duly obtained administrative search warrant, a physical inspection of the Subject Property and the Building was conducted by the city’s building official, Randy Johnson (the “Building Official”), and the city’s neighborhood preservation specialist, Paul Thienes, during which the following conditions were observed: (1) Significant portions of the main level ceilings have collapsed and fallen into the Building’s interior, exposing a deteriorating pre-existing sheetrock ceiling. (2) The observable portions of the sheetrock ceiling have considerable damage including apparent leaking, fallen portions exposing insulation in the attic space, insufficient makeshift patching blocking some of the holes, and extensive mold growth and water damage. (3) Walls on the main level of the Building have apparent mold growth. (4) Building and plumbing fixtures have been removed including most kitchen sinks, counters, copper water pipes, and other equipment. (5) The Building has notable electrical deficiencies including exposed lighting fixtures with insufficient wiring, and the electrical panels being stripped of all wiring and breakers. (6) The foundation for the exterior walk-in cooler is failing and appears to pull the cooler away from the Building wall. (7) Exterior sidewalks are sinking and sloping away from the Building at a steep angle and are cracked and unsafe for level transportation. (8) The front corner of the Building has a broken window with temporary coverings. (9) The Building’s basement features watermark stains and rust on leftover equipment indicating the basement to have previously flooded to a depth of approximately four (4) feet. 1 MA745\\58\\1027130.v2 Council Packet Page Number 385 of 452 J1, Attachment 1 (10)The Building’s interior is extensively filled with piled up garbage, rubbish, deteriorated building materials, and other debris, including throughout all occupiable spaces that were safely accessible. (11) The exterior portion of the Subject Property contains an accumulation of other rubbish and debris. WHEREAS, since the above-mentioned inspection, there have been no permits pulled for the Building that would indicate any improvements to the conditions observed on February 5, 2025; and WHEREAS, Minnesota Statutes, section 463.15, subdivision 3 defines a “hazardous building” as “any building… which because of inadequate maintenance, dilapidation, physical damage, unsanitary condition or abandonment, constitutes a fire hazard or a hazard to public safety or health”; and WHEREAS, Minnesota Rules, section 1300.0180 deems a structure “unsafe” if it is structurally unsafe, not provided with adequate egress, a fire hazard, or otherwise dangerous to human life; and WHEREAS, section 18-31(5) of the Maplewood City Code (the “City Code”) deems it a public nuisance to accumulate rubbish, debris, and other offensive materials on property; and WHEREAS, in light of the foregoing, the City’s building official has determined that the Building is in a complete state of disrepair and is hazardous and unsafe; and WHEREAS, Minnesota Statutes, section 463.161 and section 18-37 of the City Code authorize the city council to order the owner of any hazardous building or nuisance property within the City to correct or remove said conditions; and WHEREAS, additionally, Minn. R. 1300.0180 expressly requires that unsafe structures “be abated \[under\] Minnesota Statutes, sections 463.15 to 463.26.”; and WHEREAS, based on the information presented, the city council has determined that the condition of the Subject Property and the Building constitutes a hazard and a public nuisance in violation of both state and local law and, therefore, should be abated. RESOLUTION NOW, THEREFORE, BE IT RESOLVED by the city council of the city of Maplewood as follows: 1. The city council adopts, as factual findings, all of the recitals listed above. 2. The city council finds that the Building is hazardous, as defined by Minnesota Statutes, section 463.15, and unsafe, as defined in Minnesota Rules, section 1300.0180. 3. The city council also finds that the condition of the Subject Property constitutes a public nuisance, as defined by both state and local law, and violates the aforementioned sections of the City Code, and is a menace to the health of the inhabitants of the city. 2 MA745\\58\\1027130.v2 Council Packet Page Number 386 of 452 J1, Attachment 1 4. The city attorneyshall finalize an abatement ordersubstantially similar to that attached as Exhibit A attached hereto. 5. The city attorney is authorized to take all necessary legal steps to effectuate service of this resolution and the corresponding abatement order in the manner required by state and/or local law. 6. The city attorney and city staff are authorized to take all necessary legal steps to secure compliance with the abatement order and to obtain authority to remove and abate the hazardous and nuisance conditions on the Subject Property by court order and collect and/or assess the costs thereof against the Subject Property, as otherwise permitted by state and/or local law. Passed and duly adopted this ______ day of ____________, 2025 by the city council of the city of Maplewood, Minnesota. ______________________________ Marylee Abrams, Mayor ATTEST: _________________________________ Michael Sable, City Manager 3 MA745\\58\\1027130.v2 Council Packet Page Number 387 of 452 J1, Attachment 1 EXHIBIT A Abatement Order STATE OF MINNNESOTA DISTRICT COURT COUNTY OF RAMSEY SECOND JUDICIAL DISTRICT ________________________________________ Case Type: Other Civil In the Matter of the Hazardous Building and Nuisance Property Located at 1851 North Saint Paul Road, Maplewood, Minnesota ORDER FOR ABATEMENT OF HAZARDOUS BUILDING AND PUBLIC NUISANCE ________________________________________ TO: All owners, occupants, and all lienholders of record. The city council of the city of Maplewood, Minnesota hereby orders that within 45 days of service of this order that you abate the hazardous and nuisance conditions which exist on the property located at 1851 North Saint Paul Road, Maplewood, Minnesota, which property is legally described as: \[insert legal before finalizing/serving\]. Specifically, the city of Maplewood, pursuant to Minnesota Statutes, chapter 463 and the Minnesota State Building Code, has determined that the unoccupied commercial building structure (the “Building”) located at the above-referenced property is hazardous and unsafe due to the following observations: Significant portions of the main level ceilings have collapsed and fallen into the Building’s interior, the sheetrock ceiling has considerable damage including apparent leaking, fallen portions exposing insulation in the attic space, insufficient makeshift patching blocking some of the holes, and extensive mold growth and water damage, the walls on the main level have mold growth, building fixtures have been removed including most kitchen sinks, counters, copper plumbing, and other equipment, there are notable electrical deficiencies including exposed lighting fixtures with insufficient wiring, and the electrical panels being stripped of all wiring and breakers, the foundation for the exterior walk-in cooler is failing, exterior sidewalks are sinking and sloping away from the Building at a steep angle and are cracked and unsafe for A-1 MA745\\58\\1027130.v2 Council Packet Page Number 388 of 452 J1, Attachment 1 level transportation, the front corner of the Building has a broken window with temporary coverings, the Building’s basement features watermark stains and rust on leftover equipment indicating the basement to have previously flooded to a depth of approximately four feet, and the Building’s interior is extensively filled with piled up garbage, rubbish, deteriorated building materials, and other debris, including throughout all occupiable spaces that were safely accessible. Additionally, the exterior portion of the above-referenced property contains an unlawful accumulation of other rubbish and debris. For those reasons, the city of Maplewood, pursuant to chapter 18 of the Maplewood City Code and Minnesota Statutes, section 609.74, also has determined that the property constitutes a public nuisance. Pursuant to the above-referenced statutes and ordinances, it is hereby ORDERED that you abate the above-mentioned conditions within 45 days of the date of service of this order by either (i) razing (demolishing) the Building and removing all debris and other materials from the property, or (ii) performing each and every one of the following items: 1. Repair or replace all of the Building’s deteriorated foundations, walls and other structural components in accordance with the Minnesota State Building Code, including a structural analysis of deteriorated components to ensure safety and habitability; 2. Repair or replace all of the Building’s deteriorated ceilings in accordance with the Minnesota State Building Code; 3. Repair or replace all electrical wiring and installation in accordance with the Minnesota State Building Code; 4. Determine the existence of mold due to the significant water infiltration and mitigate said mold, as deemed necessary; 5. Repair all plumbing and provide the Building with required utilities in accordance with the Minnesota State Building Code; A-2 MA745\\58\\1027130.v2 Council Packet Page Number 389 of 452 J1, Attachment 1 6.Remove all accumulations of garbage, rubbish, deteriorated building materials, and other debris from the Building’s interior to ensure the health and safety of occupants and sufficient ingress and egress throughout the Building; and 7.Remove the accumulations of rubbish and debris from the property’s exterior. All such work is subject to permitting and required inspections by staff members of the city to ensure compliance with applicable rules and law. This order is not a permit. You are further advised that unless such corrective action is taken or an answer is served on the city and filed within 21 days of the date of service of this order upon you, a motion for summary enforcement of this order may be made to the Ramsey County District Court. Finally, you are further advised that if you do not comply with this order and the city is compelled to take corrective action, it will pursue the Building’s demolition and other exterior nuisance abatement efforts, and all necessary costs incurred by the city in taking such corrective action will be collected and assessed against the property pursuant to Minnesota Statutes, section 463.21 and section 18-37 of the Maplewood City Code. In connection thereto, the city also intends to recover all of its expenses incurred in carrying out this order, including specifically but not exclusively, filing fees, service fees, publication fees, attorneys’ fees, appraisers’ fees, witness fees, including expert witness fees and traveling expenses incurred by the city from the time this order was originally made, also pursuant to state and local law. \[signature page to follow\] Dated ______________, 2025 KENNEDY & GRAVEN, CHARTERED By: McKaia Dykema (#0505388) David T. Anderson (#0393517) 700 Fifth Street Towers 150 South Fifth Street Minneapolis, MN 55402 (612)337-9300 Attorneys for City of Maplewood A-3 MA745\\58\\1027130.v2 Council Packet Page Number 390 of 452 J1, Attachment 1 ACKNOWLEDGMENT The undersigned acknowledges that costs, disbursements and reasonable attorney and witness fees may be awarded pursuant to Minn. Stat. § 549.211, subd. 2, to the party against whom the allegations in this pleading are asserted. David T. Anderson A-4 MA745\\58\\1027130.v2 Council Packet Page Number 391 of 452 J1, Attachment 2 Date of Inspection: February 5, 2025 Inspection Team: Randy Johnson Building Official Paul Thienes Neighborhood Preservation Specialist Report by: Randy Johnson Building Official {ǒƒƒğƩǤ {ƷğƷĻƒĻƓƷʹ The building is in a complete state of disrepair and is not considered habitable. Based on our observations made during our inspection, it is our opinion that this structure is considered hazardous and an unsafe building. For the protection of public safety, the building must be abated as soon as possible. This structure needs to be razed, or the property owner needs to obtain the required building permits in a timely fashion and make the necessary repairs to make the building habitable again. The property has been vacant and has not been operational as a business since 2020. Our city code enforcement staff has documented complaints regarding this property dating back to 2020 when they closed the business. The property is a dumping ground and our city code enforcement staff are consistently dealing with the cleanup of rubbish that is left at the property. On January 28, 2025, an Administrative Search Warrant was issued by Judge Reynaldo Aligada, of the Second Judicial District of Ramsey County, for the purpose of allowing an inspection team to enter the property and assess the condition of the property and structure. hĬƭĻƩǝğƷźƚƓƭʹ On the morning of February 5, 2025, the inspection team comprising of Randy Johnson and Paul Thienes, Building Official and Neighborhood Preservation Specialist, respectively, for the City of Maplewood, entered the property at 1851 North Saint Paul. When we arrived at the property, the front entrance, which consisted of a pair of glass doors, had one of the glass doors unsecured because the dead bolt propped the door, so it was not completely shut. We opened the door and identified ourselves, but the property was vacant. We entered the building and began our investigation of the property and took several photos of the condition of the property. When we exited the building, we were not able to close the front door completely because of the dead bolt and we left the door in the same condition as when we first arrived at the property. Paul Thienes reached out to the Police Department and made them aware of the condition of the front entrance door and the fact that the building was unsecured. Council Packet Page Number 392 of 452 J1, Attachment 2 Photo 1 Photo of the front entrance Photo 2 Photo of the front entrance propped open by the dead bolt Council Packet Page Number 393 of 452 J1, Attachment 2 -Main dining room o A large portion of the drop ceiling in the dining area had collapsed o The existing construction above the drop ceiling was an existing sheetrock ceiling. o The sheetrock ceiling had portions where the sheetrock had fallen due to moisture and deterioration which exposed the insulation in the roof truss attic space. o Portions of the sheetrock ceiling had water spots and what appeared to be mold growth on the surface of the sheetrock. o The walls had what appeared to be mold growth on most of the walls. o There were areas of the sheetrock ceiling where it appeared to be leaking and someone had screwed plastic trays to block up holes in the ceiling Photo 3 Main dining room and buffet area Council Packet Page Number 394 of 452 J1, Attachment 2 Photo 4 Main dining room area Photo 5 -Main entrance and dining room Council Packet Page Number 395 of 452 J1, Attachment 2 Photo 6 Front area of the restaurant Photo 7 Front entrance and cashier area Council Packet Page Number 396 of 452 J1, Attachment 2 Photo 8 - Photo showing what appears to be mold on ceiling Photo 9 Dining room and cashier area Council Packet Page Number 397 of 452 J1, Attachment 2 Photo 10 -Dining room area Photo 11 -Ceiling with plastic tray blocking holes in the ceiling Council Packet Page Number 398 of 452 J1, Attachment 2 Photo 12 -Looking from the kitchen to the dining room area Photo 13 Ceiling above the front entrance with patches in the ceiling Council Packet Page Number 399 of 452 J1, Attachment 2 Photo 14 Photo of the condition of the sheetrock ceiling -Kitchen o Most of the kitchen sinks, counters and equipment have been removed from the kitchen. o There were exposed electrical lighting fixtures and questionable electrical wiring throughout o The electrical panel has been stripped of all breakers and wiring o The ceiling tiles have been removed and the grid for the suspended ceiling was damaged and rusted o Portions of the sheetrock ceiling had water spots and what appeared to be mold growth on the surface of the sheetrock. o The walls also had what appeared to be mold growth on many of the walls. Council Packet Page Number 400 of 452 J1, Attachment 2 Photo 15 The sinks and counters have been removed from the kitchen Photo 16 Photo of the kitchen showing condition of the hood and cooking line Council Packet Page Number 401 of 452 J1, Attachment 2 Photo 17 Back side of the cooking line and hood Photo 18 Signs of a roof leak with the rusted ceiling grid and the added poly at the ceilng Council Packet Page Number 402 of 452 J1, Attachment 2 Photo 19 Damaged electrical lighting in the kitchen Photo 20 Deteriorated ceiling area in the kitchen Council Packet Page Number 403 of 452 J1, Attachment 2 Photo 21 Questionable electrical wiring in the kitchen Photo 22 -Electrical panel in kitchen has been stripped of all breakers and wiring Council Packet Page Number 404 of 452 J1, Attachment 2 Photo 23 Signs of roof leaks and extensive mold growth Photo 24 Signs of roof leaks and mold growth Council Packet Page Number 405 of 452 J1, Attachment 2 Photo 25 Additional signs of moisture and mold growth in the kitchen office Photo 26 Trash in the kitchen area Council Packet Page Number 406 of 452 J1, Attachment 2 -Building exterior o The sidewalks around the building were cracked and appeared to be sinking and sloping away from the building at a steep angle. This appears to have been like this for many years. o The foundation for the exterior walk-in cooler at the rear of the building was failing such that the cooler was pulling away from the exterior wall. Photo 27 Photo of the front of the building Photo 28 Sidewalks around the building settling Council Packet Page Number 407 of 452 J1, Attachment 2 Photo 29 Back corner of the building with cracked and settling sidewals Photo 30 Back of the building Council Packet Page Number 408 of 452 J1, Attachment 2 Photo 31 Back of the building Photo 32 Cooler addition at the back of the building Council Packet Page Number 409 of 452 J1, Attachment 2 Photo 33 Rubbish and debris in the fenced area at the back of the building Photo 34 Rubbish and debris in the fenced area at the back of the building Council Packet Page Number 410 of 452 J1, Attachment 2 Photo 35 The foundation for the exterior walk-in cooler at the rear of the building was failing such that the cooler was pulling away from the exterior wall. Photo 36 Front corner of the building with a broken window Council Packet Page Number 411 of 452 J1, Attachment 2 -Basement o There are signs that the basement had flooded to a depth of approximately 4 feet based on the stains on the wall and the rust on the equipment o The electrical wiring has been stripped out of the electrical panels. o The copper water piping had been removed Photo 37 Basement showing water damage and signs of being flooded Council Packet Page Number 412 of 452 J1, Attachment 2 Photo 38 Rubbish in the basement Photo 39 Electrical panels have been stripped and rusted due to flood waters Council Packet Page Number 413 of 452 J1, Attachment 2 Photo 40 - Appears that the basement has filled with water to approximately 4 feet Photo 41 Rubbish in the basement Council Packet Page Number 414 of 452 J1, Attachment 2 Council Packet Page Number 415 of 452 For the permanent record: Meeting Date: 7/14/2025 Agenda Item J1, Additional Attachment g d : n s i a n d l o i o i u t R i B l d s n u u o a o C P d r e t a c z n n i a a s a H i f S u o N h t t c n i l r e b o m u e P N t a d 1 Deteriorated sheetrock and failing ceilings. Leaking roof, water damage, flooding in the basement.Mold growth throughout the structure.Building and plumbing fixtures removed.Electrical system has major deficiencies.Accumulated garbage and debris.Deteriorated building materials throughout, including areas of foundation. b n 5 Aa¤¤¤¤¤¤¤ 8 1 For the permanent record: Meeting Date: 7/14/2025 Agenda Item J1, Additional Attachment 02345 22222 00000 2Restaurant closed. 2Three separate violations for exterior storage and trash accumulation (January, May, October) -the property owners received notices for each.2Three separate violations for lawn maintenance, exterior storage and trash accumulation (June, July and September). The property owners received notices for each. Additional notices sent for assessment costs to abate nuisanceson the property.2Notice sent regarding building and property maintenanceissues (September).In recent years, no work has been done on the property by the owner. Any recent corrections have been made due to city actions, with costs and fines being assessedback to the property. There had been no responses to the notices, so code staff reached out for face-to-face conversations with the owners at their Maplewood residence. The owners did not indicate they would be making any corrections and that they, nor any family members, intended to reopen the restaurant.2City obtained an administrative search warrant (January),and the Building Officialinspected the building (February). For the permanent record: Meeting Date: 7/14/2025 Agenda Item J1, Additional Attachment Front Entrance For the permanent record: Meeting Date: 7/14/2025 Agenda Item J1, Additional Attachment Exterior Side with Broken Window For the permanent record: Meeting Date: 7/14/2025 Agenda Item J1, Additional Attachment /ƚƚƌĻƩ !ķķźƷźƚƓ Α.ğĭƉ ƚŅ .ǒźƌķźƓŭ For the permanent record: Meeting Date: 7/14/2025 Agenda Item J1, Additional Attachment wĻğƩ ƚŅ .ǒźƌķźƓŭ ΑCƚǒƓķğƷźƚƓ ŅƚƩ ğƌƉΏLƓ /ƚƚƌĻƩ źƭ CğźƌźƓŭ For the permanent record: Meeting Date: 7/14/2025 Agenda Item J1, Additional Attachment Back Fenced Enclose For the permanent record: Meeting Date: 7/14/2025 Agenda Item J1, Additional Attachment Main Dining Room and Buffet Area For the permanent record: Meeting Date: 7/14/2025 Agenda Item J1, Additional Attachment Main Entrance and Dining Room For the permanent record: Meeting Date: 7/14/2025 Agenda Item J1, Additional Attachment Dining Room For the permanent record: Meeting Date: 7/14/2025 Agenda Item J1, Additional Attachment Looking from Kitchen to Dining Room For the permanent record: Meeting Date: 7/14/2025 Agenda Item J1, Additional Attachment Condition of Sheetrock Ceilings For the permanent record: Meeting Date: 7/14/2025 Agenda Item J1, Additional Attachment For the permanent record: Meeting Date: 7/14/2025 Agenda Item J1, Additional Attachment Kitchen Cooking Area For the permanent record: Meeting Date: 7/14/2025 Agenda Item J1, Additional Attachment Sink and Counters Removed from Kitchen For the permanent record: Meeting Date: 7/14/2025 Agenda Item J1, Additional Attachment .ğƭĻƒĻƓƷ ΑğƷĻƩ 5ğƒğŭĻΉCƌƚƚķźƓŭ For the permanent record: Meeting Date: 7/14/2025 Agenda Item J1, Additional Attachment {źŭƓƭ ƚŅ wƚƚŅ \[ĻğƉƭ Α9ǣƷĻƓƭźǝĻ aƚƌķ DƩƚǞƷŷ For the permanent record: Meeting Date: 7/14/2025 Agenda Item J1, Additional Attachment For the permanent record: Meeting Date: 7/14/2025 Agenda Item J1, Additional Attachment .ğƭĻƒĻƓƷ Α{ƷƩźƦƦĻķ tğƓĻƌ Damaged Wiring / Water Damage Electrical Panel Stripped of Breakers and Wiring For the permanent record: Meeting Date: 7/14/2025 Agenda Item J1, Additional Attachment Back Portion of Basement For the permanent record: Meeting Date: 7/14/2025 Agenda Item J1, Additional Attachment n o i t o M d e d n e m m o Motion to approve the resolution ordering the abatement of conditions creating a hazardous building and a public nuisance at 1851 North Saint Paul Road. c ¤ e R J2 CITY COUNCIL STAFF REPORT Meeting Date July 14, 2025 REPORT TO: City Council REPORT FROM: Michael Sable, City Manager PRESENTER: Michael Sable, City Manager AGENDA ITEM: Resolution Approving Special Legislation Related to Maplewood Tax Increment Financing District Special Rules Action Requested: MotionDiscussion Public Hearing Form of Action: Resolution OrdinanceContract/Agreement Proclamation Policy Issue: The City of Maplewood must approve the provisions of 1st Special Session, 2025 Minn. Laws, Chapter 13, Article 5, Section 3 in order for them to be in effect. Recommended Action: Motion to adopt the Resolution approving the approved special legislation which amended the 2013 law by expanding the geographic area in which expenditures may be made. 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 CommunicationOperational EffectivenessTargeted Redevelopment The City of Maplewood sought legislative changes to Minnesota Statutes to provide more financial flexibility to further its community goals. Background: As part of the City of MaplewoodÓs 2025 Legislative Program, the city requested additional flexibility to redirect excess increment from the 3M Tax Increment Financing District to the area identified in State Law as bounded by State Highway 61 to the West, Interstate Highway 694 to the North, White Bear Avenue to the East, and both sides of Beam Avenue to the South. Attachments: 1.Resolution Council Packet Page Number 416 of 452 J2, Attachment 1 CITY OF MAPLEWOOD, MINNESOTA RESOLUTION NO. ________ RESOLUTION APPROVING SPECIAL LEGISLATION RELATED TO MAPLEWOOD TAX INCREMENT FINANCING DISTRICT SPECIAL RULES WHEREAS, in 2013 the Minnesota legislature adopted special legislation allowing the establishment under favorable terms of a tax increment financing district for the 3M Renovation and Retention Project Area; and WHEREAS, the Minnesota legislature, in 1st Special Session, 2025 Minn. Laws, Chapter 13, Article 5, Section 3, approved special legislation which amended the 2013 law by expanding the geographic area in which expenditures may be made; and WHEREAS, under Minnesota Statutes, section 645.021, special legislation only becomes effective upon the approval by the affected local government unit; and WHEREAS, under Minnesota Statutes, section 645.021, subds. 2 and 3, the chief clerical officer must comply with certain filing and procedural requirements to demonstrate valid approval of the special legislation before the first day of the next regular session of the legislature. NOW, THEREFORE, BE IT RESOLVED by the city council of the city of Maplewood, Minnesota, as follows: 1. Approval of special law. The City of Maplewood hereby approves the provisions of 1st Special Session, 2025 Minn. Laws, Chapter 13, Article 5, Section 3. 2. Actions Required. The city clerk and staff are authorized and directed to file with the Minnesota Secretary of State a certificate stating the essential facts necessary to valid approval and to take all other actions necessary and appropriate to implement the terms of the special legislation. th Adopted this 14day of July, 2025. Marylee Abrams, Mayor ATTEST: Andrea Sindt, City Clerk Council Packet Page Number 417 of 452 J3 CITY COUNCIL STAFF REPORT Meeting Date July 14, 2025 REPORT TO: Michael Sable, City Manager REPORT FROM: Brian Bierdeman, Public Safety Director PRESENTER:Brian Bierdeman, Public Safety Director AGENDA ITEM: FlockSafety Service Agreement for the Maplewood Police Department Action Requested:MotionDiscussionPublic Hearing Form of Action: Resolution OrdinanceContract/Agreement Proclamation Policy Issue: City Council approval is requested to sign a service agreement with Flock Safety. Flock Safety provides stationary Automate License Plate Recognition (ALPR) systems that will support the Maplewood Police Department’s ability to capture vehicle license plates in an effort to identify suspects of criminal activity. The service agreement is for two years. Recommended Action: Motion to approve the Maplewood Police Department signing the service agreement with Flock Safety. Fiscal Impact: Is There a Fiscal Impact? No Yes, the true or estimated cost is $130,000 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 Automate License Plate Recognition technology was an area of opportunity to increase Operational Effectiveness identified during the Staffing and Technology Study completed by Dr. Bostrom and the Center for Values-Based Initiatives. Background: The objective of adding fixed locations throughout the city of Maplewood where Automate License Plate Recognition can be utilized is to enhance community safety by intelligently gathering real-time and historical data that can be utilized to solve, deter, and reduce crime across neighborhoods, schools, businesses, and parks. Council Packet Page Number 418 of 452 J3 The Maplewood Police Departmentrecognizesthe importance of gatheringinformationpromptly, as it can significantly impact the results of an investigation. The investigations unit researched what options are currently available and Flock Safety stood out as the most capable option due to the operability, user interface, effectiveness, technological support, and cost. Flock safety is also currently partnered with the Ramsey County Sheriff’s Department, St. Paul Police Department, Roseville Police Department, North St. Paul Police Department, and several other agencies across the metro. The addition of this capability will allow for the faster processing and solving of crimes and will improve the overall police service provided to the community. Attachments: Flock Safety Quote Flock Safety Master Service Agreement Council Packet Page Number 419 of 452 J3, Attachment 1 Flock Safety + MN - Maplewood PD ______________ Flock Group Inc. 1170 Howell Mill Rd, Suite 210 Atlanta, GA 30318 ______________ MAIN CONTACT: Bo Manor bo.manor@flocksafety.com +17154569138 Council Packet Page Number 420 of 452 J3, Attachment 1 EXHIBITA ORDER FORM Customer: MN - Maplewood PD Initial Term:24 Months Legal Entity Name: MN - Maplewood PD Renewal Term:24 Months Accounts Payable Email: brian.bierdeman@maplewoodmn.gov Payment Terms:Net 30 Address: 1830 County Road B E Maplewood, Minnesota Billing Frequency:Annual Plan - First Year Invoiced at Signing. 55109 Retention Period:30 Days Hardware and Software Products Annual recurring amounts over subscription term Item CostQuantity Total $65,000.00 Flock Safety Platform Flock Safety Platform Flock Safety Platform -Essentials Included 1Included Flock Safety LPR Products Flock Safety LPR, fka Falcon Included 18 Included Solar Long-Range LPR, fka Solar Falcon LR Included 2Included Flock Safety Video Products Solar Power Boost Included 2Included Professional Services and One Time Purchases Item CostQuantity Total One Time Fees Flock Safety Professional Services Professional Services - Standard Implementation Fee $0.0010 $0.00 Professional Services - Existing Infrastructure $0.00 4 $0.00 Implementation Fee Professional Services -MASH Tested Pole $0.00 4 $0.00 Implementation Fee -Non-Coastal Region Professional Services - Solar Implementation Fee $0.002$0.00 Subtotal Year 1: $65,000.00 Annual Recurring Subtotal: $65,000.00 Discounts: $13,600.00 Estimated Tax: $0.00 Contract Total: $130,000.00 . This Agreement will automatically renew for successive Taxes shown above are provided as an estimate. Actual taxes are the responsibility of the Customer renewal terms of the greater of one year or the length set forth on the Order Form (each, a “Renewal Term”) unless either Party gives the other Party notice of non-renewal at least thirty (30) days prior to the end of the then-current term. Council Packet Page Number 421 of 452 J3, Attachment 1 The Term for Flock Hardware shall commence upon first installation and validation, except that the Term for any Flock Hardware that requires self- installation shall commence upon execution of the Agreement. In the event a Customer purchases more than one type of Flock Hardware, the earliest Term start date shall control. In the event a Customer purchases software only, the Term shall commence upon execution of the Agreement. Council Packet Page Number 422 of 452 J3, Attachment 1 Billing Schedule Billing Schedule Amount (USD) Year 1 At Contract Signing $65,000.00 Annual Recurring after Year 1 $65,000.00 Contract Total$130,000.00 *Tax not included Discounts Discounts AppliedAmount (USD) Flock Safety Platform$0.00 Flock Safety Add-ons $0.00 Flock Safety Professional Services $13,600.00 Council Packet Page Number 423 of 452 J3, Attachment 1 Product and Services Description Flock Safety Platform Items Product Description An integrated public safety platform that detects, centralizes and decodes actionable evidence to increase safety, improve efficiency, and connect the Flock Safety Platform - Essentials community. Law enforcement grade infrastructure-free (solar power + LTE) license plate recognition camera with Vehicle Fingerprint ™technology (proprietary Flock Safety LPR, fka Falcon machine learning software) and real-time alerts for unlimited users. Professional Services - Standard One-time Professional Services engagement. Includes site and safety assessment, camera setup and testing, and shipping and handling in accordance Implementation Fee with the Flock Safety Standard Implementation Service Brief. Professional Services -Existing One-time Professional Services engagement. Includes site and safety assessment of existing vertical infrastructure location, camera setup and testing, Infrastructure Implementation Feeand shipping and handling in accordance with the Flock Safety Standard Implementation Service Brief. Professional Services - MASH Tested Pole Implementation Fee - Non-Coastal Region MASH tested pole that meets DOT crashworthiness requirements. Includes materials, installation, and maintenance. Solar Long-Range LPR, fka Solar Law enforcement grade, long range and high vehicle speed license plate recognition camera with Vehicle Fingerprint ™ technology (proprietary Falcon LR machine learning software) and real-time alerts for unlimited users, with LTE. Solar Power only Professional Services - Solar One-time Professional Services engagement. Includes site and safety assessment, camera setup and testing, and shipping and handling in accordance Implementation Feewith the Flock Safety Standard Implementation Service Brief. Solar Power BoostLow sun area solar boost package to support longer power duration FlockOS Features & Description FlockOS FeaturesDescription The ability to request direct access to feeds from privately owned Flock Safety LPR cameras located in Community Network Access neighborhoods, schools, and businesses in your community, significantly increasing actionable evidence that clears cases. Unlimited Users Unlimited users for FlockOS Allows agencies to look up license plates on all cameras opted into the Flock Safety network within your State Network (License Plate Lookup Only) state. With the vast Flock Safety sharing network, law enforcement agencies no longer have to rely on just their Nationwide Network (License Plate Lookup Only) devices alone. Agencies can leverage a nationwide system boasting 10 billion additional plate reads per month to amplify the potential to collect vital evidence in otherwise dead-end investigations. The ability to request direct access to evidence detection devices from Law Enforcement agencies outside Law Enforcement Network Access of your jurisdiction. Time & Location Based Search Search full, partial, and temporary plates by time at particular device locations License Plate LookupLook up specific license plate location history captured on Flock devices Search footage using Vehicle Fingerprint™ technology. Access vehicle type, make, color, license plate Vehicle Fingerprint Search state, missing / covered plates, and other unique features like bumper stickers, decals, and roof racks. Reporting tool to help administrators manage their LPR program with device performance data, user and Insights & Analytics network audits, plate read reports, hot list alert reports, event logs, and outcome reports. Receive automated alerts when vehicles entered into established databases for missing and wanted persons Real-Time NCIC Alerts on Flock ALPR Cameras are detected, including the FBI's National Crime Information Center (NCIC) and National Center for Missing & Exploited Children (NCMEC) databases. Ability to add a suspect's license plate to a custom list and get alerted when it passes by a Flock Unlimited Custom Hot Lists camera Council Packet Page Number 424 of 452 J3, Attachment 1 By executing this Order Form, Customer represents and warrants that it has read and agrees to all of the terms and conditions contained in the Master Services Agreement attached. The Parties have executed this Agreement as of the dates set forth below. FLOCK GROUP, INC.Customer: MN - Maplewood PD \\FSSignature2\\ \\FSSignature1\\ By:By: \\FSFullname2\\ \\FSFullname1\\ Name: Name: \\FSTitle2\\ \\FSTitle1\\ Title: Title: \\FSDateSigned2\\ \\FSDateSigned1\\ Date: Date: PO Number: Council Packet Page Number 425 of 452 J3, Attachment 2 Master Services Agreement Master Services Agreement (this “Agreement”) is entered into by and between This Flock Group Inc. with a place of business at 1170 Howell Mill Road NW Suite 210, Atlanta, GA 30318 (“Flock”) and the entity identified in the signature block (“Customer”) (each a “Party,” and together, the “Parties”). This Agreement is effective on the date of mutual execution (“Effective Date”). Parties will sign an Order Form (“Order Form”) which will describe the Flock Services to be performed and the period for performance, attached hereto as Exhibit A. RECITALS WHEREAS, Flock offers a software and hardware situational awareness solution through Flock’s technology platform that upon detection is capable of capturing audio, video, image, and recording data and provide notifications to Customer (“Notifications”); WHEREAS, Customer desires access to the Flock Services (defined below) on existing devices, provided by Customer, or Flock provided Flock Hardware (as defined below) in order to create, view, search and archive Footage and receive Notifications, via the Flock Services;and NOW THEREFORE, in consideration of the mutual promises and covenants set forth herein, the Parties agree as follows: WHEREAS, Flock desires to provide Customer the Flock Services and any access thereto, subject to the terms and conditions of this Agreement, solely for the awareness, prevention, and prosecution of crime, bona fide investigations and evidence gathering for law enforcement purposes, (“Permitted Purpose”). 1.DEFINITIONS Certain capitalized terms, not otherwise defined herein, have the meanings set forth or cross- referenced in this Section 1. 1 Council Packet Page Number 426 of 452 J3, Attachment 2 1.1 “Agreement” means the order form (to be provided as Exhibit A, “Order Form”), these terms and conditions, and any document therein incorporated by reference in section 11.4. 1.2 “Anonymized Data” means Customer Data permanently stripped of identifying details and any potential personally identifiable information, by commercially available standards which irreversibly alters data in such a way that a data subject (i.e., individual person or entity) can no longer be identified directly or indirectly. 1.3 “Authorized End User(s)” means any individual employees, agents, or contractors of Customer accessing or using the Services, under the rights granted to Customer pursuant to this Agreement. 1.4 “Customer Data” means the data, media, and content provided by Customer through the Services. For the avoidance of doubt, the Customer Data will include the Footage. 1.5. “Customer Hardware” means the third-party camera owned or provided by Customer and any other physical elements that interact with the Embedded Software and the Web Interface to provide the Services. 1.6 “Effective Date” means the date this Agreement is mutually executed (valid and enforceable) by both Parties. 1.7 “Embedded Software” means the Flock proprietary software and/or firmware integrated with or installed on the Flock Hardware or Customer Hardware. 1.8 “Flock Hardware” means the Flock device(s), which may include the pole, clamps, solar panel, installation components, and any other physical elements that interact with the Embedded Software and the Web Interface, to provide the Flock Services as specifically set forth in the applicable Order Form. 1.9 “Flock IP” means the Services, the Embedded Software, and any intellectual property or proprietary information therein or otherwise provided to Customer and/or its Authorized End Users. Flock IP does not include Footage (as defined below). 1.10 “Flock Services” means the provision of Flock’s software and hardware situational awareness solution, via the Web Interface, for automatic license plate detection, alerts, audio detection, searching image records, video and sharing Footage. 1.11 “Footage” means still images, video, audio, and other data captured by the Flock Hardware or Customer Hardware in the course of and provided via the Flock Services. 2 Council Packet Page Number 427 of 452 J3, Attachment 2 1.12 “Integration Data” means any distribution of data from a Customer requested third party integration. 1.13“Installation Services” means the services provided by Flock for installation of Flock Services. 1.14 “Permitted Purpose” means for legitimate public safety and/or business purpose, including but not limited to the awareness, prevention, and prosecution of crime; investigations; and prevention of commercial harm, to the extent permitted by law. 1.15 “Retention Period”means the time period that the Customer Data is stored within the cloud storage, as specified in the applicable Order Form. Flock deletes all Footage on a rolling thirty (30) day basis, except as otherwise stated on the Order Form. Customer shall be responsible for extracting, downloading and archiving Footage from the Flock Services on its own storage devices. 1.16 “Term” means the date, unless otherwise stated in the Order Form, upon which the cameras are validated by both Parties as operational. 1.17 “Web Interface” means the website(s) or application(s) through which Customer and its Authorized End Users can access the Services. 2. SERVICES AND SUPPORT 2.1 Provision of Access. Flock hereby grants to Customer a non-exclusive, non-transferable right to access the features and functions of the Flock Services via the Web Interface during the Term, solely for the Authorized End Users. The Footage will be available for Authorized End Users to access and download via the Web Interface for the Retention Period. Authorized End Users will be required to sign up for an account and select a password and username (“User ID”). Customer shall be responsible for all acts and omissions of Authorized End Users. Customer shall undertake reasonable efforts to make all Authorized End Users aware of all applicable provisions of this Agreement and shall cause Authorized End Users to comply with such provisions. Flock may use the services of one or more third parties to deliver any part of the Flock Services, (such as using a third party to host the Web Interface for cloud storage or a cell phone provider for wireless cellular coverage). 3 Council Packet Page Number 428 of 452 J3, Attachment 2 2.2 Embedded Software License. Flock grants Customer a limited, non-exclusive, non- transferable, non-sublicensable (except to the Authorized End Users), revocable right to use the Embedded Software as it pertains to Flock Services, solely as necessary for Customer to use the Flock Services. 2.3 Support Services. Flock shall monitor the Flock Services, and any applicable device health, in order to improve performance and functionality. Flock will use commercially reasonable efforts to respond to requests for support within seventy-two (72) hours. Flock will provide Customer with reasonable technical and on-site support and maintenance services in-person, via phone or by email at support@flocksafety.com(such services collectively referred to as “Support Services”). 2.4 Updates to Platform. Flock may make any updates to system or platform that it deems necessary or useful to (i) maintain or enhance the quality or delivery of Flock’s products or services to its agencies, the competitive strength of, or market for, Flock’s products or services, such platform or system’s cost efficiency or performance, or (ii) to comply with applicable law. Parties understand that such updates are necessary from time to time and will not diminish the quality of the services or materially change any terms or conditions within this Agreement. 2.5 Service Interruption. Services may be interrupted in the event that: (a) Flock’s provision of the Services to Customer or any Authorized End User is prohibited by applicable law; (b) any third-party services required for Services are interrupted; (c) if Services are being used for malicious, unlawful, or otherwise unauthorized use; (d) there is a threat or attack on any of the Flock IP by a third party; or (e) scheduled or emergency maintenance (“Service Interruption”). Flock will make commercially reasonable efforts to provide written notice of any Service Interruption to Customer, to provide updates, and to resume providing access to Flock Services as soon as reasonably possible after the event giving rise to the Service Interruption is cured. Flock will have no liability for any damage, liabilities, losses (including any loss of data or profits), or any other consequences that Customer or any Authorized End User may incur as a result of a Service Interruption. To the extent that the Service Interruption is not caused by Customer’s direct actions or by the actions of parties associated with the Customer, the time will be tolled by the duration of the Service Interruption (for any continuous suspension lasting at least one full day). For example, in the event of a Service Interruption lasting five (5) continuous days, Customer will receive a credit for five (5) free days at the end of the Term. 4 Council Packet Page Number 429 of 452 J3, Attachment 2 2.6 Service Suspension. Flock may temporarily suspend Customer’s and any Authorized End User’s access to any portion or all of the Flock IP or Flock Service if (a) there is a threat or attack on any of the Flock IP by Customer; (b) Customer’s or any Authorized End User’s use of the Flock IP disrupts or poses a security risk to the Flock IP or any other customer or vendor of Flock; (c) Customer or any Authorized End User is/are using the Flock IP for fraudulent or illegal activities; (d) Customer has violated any term of this provision, including, but not limited to, utilizing Flock Services for anything other than the Permitted Purpose; or (e) any unauthorized access to Flock Services through Customer’s account (“Service Suspension”). Customer shall not be entitled to any remedy for the Service Suspension period, including any reimbursement, tolling, or credit. If the Service Suspension was not caused by Customer, the Term will be tolled by the duration of the Service Suspension. 2.7 Hazardous Conditions. Flock Services do not contemplate hazardous materials, or other hazardous conditions, including, without limit, asbestos, lead, or toxic or flammable substances. In the event any such hazardous materials are discovered in the designated locations in which Flock is to perform services under this Agreement, Flock shall have the right to cease work immediately. 3. CUSTOMER OBLIGATIONS 3.1 Customer Obligations. Flock will assist Customer Authorized End Users in the creation of a User ID. Authorized End Users agree to provide Flock with accurate, complete, and updated registration information. Authorized End Users may not select as their User ID, a name that they do not have the right to use, or any other name with the intent of impersonation. Customer and Authorized End Users may not transfer their account to anyone else without prior written permission of Flock. Authorized End Users shall not share their account username or password information and must protect the security of the username and password. Unless otherwise stated and defined in this Agreement, Customer shall not designate Authorized End Users for persons who are not officers, employees, or agents of Customer. Authorized End Users shall only use Customer-issued email addresses for the creation of their User ID. Customer is responsible for any Authorized End User activity associated with its account. Customer shall ensure that Customer provides Flock with up-to-date contact information at all times during the Term of this Agreement. Customer shall be responsible for obtaining and maintaining any equipment and 5 Council Packet Page Number 430 of 452 J3, Attachment 2 ancillary services needed to connect to, access or otherwise use the Flock Services (e.g., laptops, internet connection, mobile devices, etc.). Customer shall (at its own expense) provide Flock with reasonable access and use of Customer facilities and Customer personnel in order to enable Flock to perform Services (such obligations of Customer are collectively defined as “Customer Obligations”). 3.2 Customer Representations and Warranties. Customer represents, covenants, and warrants that Customer shall use Flock Services only in compliance with this Agreement and all applicable laws and regulations, including but not limited to any laws relating to the recording or sharing of data, video, photo, or audio content. 4. DATA USE AND LICENSING 4.1 Customer Data. As between Flock and Customer, all right, title and interest in the Customer Data, belong to and are retained solely by Customer. Customer hereby grants to Flock a limited, non-exclusive, royalty-free, irrevocable, worldwide license to use the Customer Data and perform all acts as may be necessary for Flock to provide the Flock Services to Customer. Flock does not own and shall not sell Customer Data. 4.2 Customer Generated Data. Flock may provide Customer with the opportunity to post, upload, display, publish, distribute, transmit, broadcast, or otherwise make available, messages, text, illustrations, files, images, graphics, photos, comments, sounds, music, videos, information, content, ratings, reviews, data, questions, suggestions, or other information or materials produced by Customer (“Customer Generated Data”). Customer shall retain whatever legally cognizable right, title, and interest in Customer Generated Data. Customer understands and acknowledges that Flock has no obligation to monitor or enforce Customer’s intellectual property rights of Customer Generated Data. Customer grants Flock a non-exclusive, irrevocable, worldwide, royalty-free, license to use the Customer Generated Data for the purpose of providing Flock Services. Flock does not own and shall not sell Customer Generated Data. 4.3 Anonymized Data. Flock shall have the right to collect, analyze, and anonymize Customer Data and Customer Generated Data to the extent such anonymization renders the data non- identifiable to create Anonymized Data to use and perform the Services and related systems and technologies, including the training of machine learning algorithms. Customer hereby grants Flock a non-exclusive, worldwide, perpetual, royalty-free right to use and distribute such 6 Council Packet Page Number 431 of 452 J3, Attachment 2 Anonymized Data to improve and enhance the Services and for other development, diagnostic and corrective purposes, and other Flock offerings. Parties understand that the aforementioned license is required for continuity of Services. Flock does not own and shall not sell Anonymized Data. 4.4 Data Distribution. Customer may, upon request, choose to integrate Flock Services with a third party to either distribute Integration Data or Customer Data (such third party, “Recipient”). Upon such request, Customer hereby grants to Flock a non-exclusive, non-transferable, royalty- free, perpetual license to access, share, view, record, duplicate, store, save, reproduce, modify, display, and distribute Customer Data and/or Integration Data, as required by the requested distribution. Customer acknowledges that such data may be viewed, recorded, duplicated, stored, saved, reproduced, modified, displayed, distributed, and retained by Recipient for a period longer than Flock’s standard retention period and hereby provides consent to such retention period. Unless expressly listed in the Order Form, the provision, access, or use of any Application Programming Interfaces ("APIs") is not included under this Agreement. Any rights, licenses, or obligations related to APIs shall be governed solely by the terms set forth in the Order Form or a separate agreement between the parties. 5. CONFIDENTIALITY; DISCLOSURES 5.1 Confidentiality. To the extent required by any applicable public records requests, each Party (the “Receiving Party”) understands that the other Party (the “Disclosing Party”) has disclosed or may disclose business, technical or financial information relating to the Disclosing Party’s business (hereinafter referred to as “Proprietary Information” of the Disclosing Party). Proprietary Information of Flock includes non-public information provided by the Disclosing Party to the Receiving Party regarding features, functionality and performance of this Agreement. Proprietary Information of Customer includes non-public data provided by Customer to Flock or collected by Flock via Flock Services, which includes but is not limited to geolocation information and environmental data collected by sensors. The Receiving Party agrees: (i) to take the same security precautions to protect against disclosure or unauthorized use of such Proprietary Information that the Party takes with its own proprietary information, but in no event less than commercially reasonable precautions, and (ii) not to use (except in performance of the Services or as otherwise permitted herein) or divulge to any third person any 7 Council Packet Page Number 432 of 452 J3, Attachment 2 such Proprietary Information. The Disclosing Party agrees that the foregoing shall not apply with respect to any information that the Receiving Party can document (a) is or becomes generally available to the public; or (b) was in its possession or known by it prior to receipt from the Disclosing Party; or (c) was rightfully disclosed to it without restriction by a third party; or (d) was independently developed without use of any Proprietary Information of the Disclosing Party. Nothing in this Agreement will prevent the Receiving Party from disclosing the Proprietary Information pursuant to any judicial or governmental order, provided that the Receiving Party gives the Disclosing Party reasonable prior notice of such disclosure to contest such order. At the termination of this Agreement, all Proprietary Information will be returned to the Disclosing Party, destroyed or erased (if recorded on an erasable storage medium), together with any copies thereof, when no longer needed for the purposes above, or upon request from the Disclosing Party, and in any case upon termination of the Agreement. Notwithstanding any termination, all confidentiality obligations of Proprietary Information that is trade secret shall continue in perpetuity or until such information is no longer trade secret. 5.2 Usage Restrictions on Flock IP. Flock and its licensors retain all right, title and interest in and to the Flock IP and its components, and Customer acknowledges that it neither owns nor acquires any additional rights in and to the foregoing not expressly granted by this Agreement. Customer further acknowledges that Flock retains the right to use the foregoing for any purpose in Flock’s sole discretion. Customer and Authorized End Users shall not: (i) directly or indirectly, reverse engineer, decompile,disassemble, or otherwise attempt to discover, or recreate the source code, object code or underlying structure, ideas or algorithm of the Flock Services or any software provided hereunder; modify, translate, or create derivative works based on the Flock Services or any software provided hereunder, (ii) attempt to modify, alter, tamper with or repair any of the Flock IP, or attempt to create any derivative product from any of the foregoing; (iii) interfere or attempt to interfere in any manner with the functionality or proper working of any of the Flock IP; (iv) remove, obscure, or alter any notice of any intellectual property or proprietary right appearing on or contained within the Flock Services or Flock IP; (v) use the Flock Services for anything other than the Permitted Purpose; or (vi) assign, sublicense, sell, resell, lease, rent, or otherwise transfer, convey, pledge as security, or otherwise encumber, Customer’s rights. There are no implied rights. 8 Council Packet Page Number 433 of 452 J3, Attachment 2 5.3 Disclosure of Footage. Subject to and during the Retention Period, Flock may access, use, preserve and/or disclose the Footage to law enforcement authorities, government officials, and/or third parties, if legally required to do so or if Flock has a good faith belief that such access, use, preservation or disclosure is reasonably necessary to comply with a legal process, enforce this Agreement, or detect, prevent or otherwise address security, privacy, fraud or technical issues, or emergency situations. 6. PAYMENT OF FEES 6.1 Billing and Payment of Fees. Customer shall pay the fees set forth in the applicable Order Form based on the billing structure and payment terms as indicated in the Order Form. To the extent the Order Form is silent, Customer shall pay all invoices net thirty (30) days from the date of receipt. If Customer believes that Flock has billed Customer incorrectly, Customer must contact Flock no later than thirty (30) days after the closing date on the first invoice in which the error or problem appeared to receive an adjustment or credit. Customer acknowledges and agrees that a failure to contact Flock within this period will serve as a waiver of any claim. If any undisputed fee is more than thirty (30) days overdue, Flock may, without limiting its other rights and remedies, suspend delivery of its service until such undisputed invoice is paid in full. Flock shall provide at least thirty (30) days’ prior written notice to Customer of the payment delinquency before exercising any suspension right. 6.2 Notice of Changes to Fees. In the event of any changes to fees, Flock shall provide Customer with sixty (60) days notice (email sufficient) prior to the end of the Initial Term or Renewal Term (as applicable). Any such changes to fees shall only impact subsequent Renewal Terms. 6.3 Taxes. To the extent Customer is not a tax exempt entity, Customer is responsible for all taxes, levies, or duties, excluding only taxes based on Flock’s net income, imposed by taxing authorities associated with the order. If Flock has the legal obligation to pay or collect taxes, including amount subsequently assessed by a taxing authority, for which Customer is responsible, the appropriate amount shall be invoice to and paid by Customer unless Customer provides Flock a legally sufficient tax exemption certificate and Flock shall not charge Customer any taxes from which it is exempt. If any deduction or withholding is required by law, Customer shall notify Flock and shall pay Flock any additional amounts necessary to ensure that the net 9 Council Packet Page Number 434 of 452 J3, Attachment 2 amount that Flock receives, after any deduction and withholding, equals the amount Flock would have received if no deduction or withholding had been required. 7. TERM AND TERMINATION 7.1 Term. The initial term of this Agreement shall be for the period of time set forth on the Order Form (the “Term”). Unless otherwise indicated on the Order Form, the Term shall commence upon first installation of Flock Hardware, as applicable. Following the Term, unless otherwise indicated on the Order Form, this Agreement will automatically renew for successive renewal terms of the greater of one year or the length set forth on the Order Form (each, a “Renewal Term”) unless either Party gives the other Party notice of non-renewal at least thirty (30) days prior to the end of the then-current term. 7.2 Termination. Upon termination or expiration of this Agreement, Flock will remove any applicable Flock Hardware at a commercially reasonable time period.In the event of any material breach of this Agreement, the non-breaching Party may terminate this Agreement prior to the end of the Term by giving thirty (30) days prior written notice to the breaching Party; provided, however, that this Agreement will not terminate if the breaching Party has cured the breach prior to the expiration of such thirty (30) day period (“Cure Period”). Either Party may terminate this Agreement (i) upon the institution by or against the other Party of insolvency, receivership or bankruptcy proceedings, (ii) upon the other Party's making an assignment for the benefit of creditors, or (iii) upon the other Party's dissolution or ceasing to do business. In the event of a material breach by Flock, and Flock is unable to cure within the Cure Period, Flock will refund Customer a pro-rata portion of the pre-paid fees for Services not received due to such termination. 7.3 Survival. The following Sections will survive termination: 1, 3, 5, 6, 7, 8.3, 8.4, 9, 10.1 and 11.6. 8. REMEDY FOR DEFECT; WARRANTY AND DISCLAIMER 8.1 Manufacturer Defect. Upon a malfunction or failure of Flock Hardware or Embedded Software (a “Defect”), Customer must notify Flock’s technical support team. In the event of a Defect, Flock shall make a commercially reasonable attempt to repair or replace the defective Flock Hardware at no additional cost to the Customer. Flock reserves the right, in its sole 10 Council Packet Page Number 435 of 452 J3, Attachment 2 discretion, to repair or replace such Defect, provided that Flock shall conduct inspection or testing within a commercially reasonable time, but no longer than seven (7) business days after Customer gives notice to Flock. 8.2 Replacements. In the event that Flock Hardware is lost, stolen, or damaged, Customer may request a replacement of Flock Hardware at a fee according to the reinstall fee schedule (https://www.flocksafety.com/reinstall-fee-schedule). In the event that Customer chooses not to replace lost, damaged, or stolen Flock Hardware, Customer understands and agrees that Flock is not liable for any resulting impact to Flock Service, nor shall Customer receive a refund for the lost, damaged, or stolen Flock Hardware. 8.3 Warranty. Flock shall use reasonable efforts consistent with prevailing industry standards to maintain the Services in a manner which minimizes errors and interruptions in the Services and shall perform the Installation Services in a professional and workmanlike manner. Services may be temporarily unavailable for scheduled maintenance or for unscheduled emergency maintenance, either by Flock or by third-party providers, or because of other causes beyond Flock’s reasonable control, but Flock shall use reasonable efforts to provide advance notice in writing or by e-mail of any scheduled service disruption. 8.4 Disclaimer. THE REMEDY DESCRIBED IN SECTION 8.1 ABOVE IS CUSTOMER’S SOLE REMEDY, AND FLOCK’S SOLE LIABILITY, WITH RESPECT TO DEFECTS. FLOCK IS NOT LIABLE FOR ANY DAMAGES OR ISSUES ARISING FROM THIRD- PARTY DISTRIBUTIONS REQUESTED BY CUSTOMER. AFOREMENTIONED DISTRIBUTION IS AT CUSTOMER’S OWN RISK. FLOCK DOES NOT WARRANT THAT THE SERVICES WILL BE UNINTERRUPTED OR ERROR FREE; NOR DOES IT MAKE ANY WARRANTY AS TO THE RESULTS THAT MAY BE OBTAINED FROM USE OF THE SERVICES. EXCEPT AS EXPRESSLY SET FORTH IN THIS SECTION, THE SERVICES ARE PROVIDED “AS IS” AND FLOCK DISCLAIMS ALL WARRANTIES, EXPRESS OR IMPLIED, INCLUDING, BUT NOT LIMITED TO, IMPLIED WARRANTIES OF MERCHANTABILITY AND FITNESS FOR A PARTICULAR PURPOSE. THIS DISCLAIMER ONLY APPLIES TO THE EXTENT ALLOWED BY THE GOVERNING LAW OF THE STATE MENTIONED IN SECTION 11.6. 8.5 Insurance. Flock will maintain commercial general liability policies to be provided as Exhibit B. 11 Council Packet Page Number 436 of 452 J3, Attachment 2 8.6 Force Majeure. Parties are not responsible or liable for any delays or failures in performance from any cause beyond their control, including, but not limited to acts of God, changes to law or regulations, embargoes, war, terrorist acts, pandemics (including the spread of variants), issues of national security, acts or omissions of third-party technology providers, riots, fires, earthquakes, floods, power blackouts, strikes, supply chain shortages of equipment or supplies, financial institution crisis, weather conditions or acts of hackers, internet service providers or any other third party acts or omissions. 9. LIMITATION OF LIABILITY; INDEMNITY 9.1 Limitation of Liability. NOTWITHSTANDING ANYTHING TO THE CONTRARY, FLOCK, ITS OFFICERS, AFFILIATES, REPRESENTATIVES, CONTRACTORS AND EMPLOYEES SHALL NOT BE RESPONSIBLE OR LIABLE WITH RESPECT TO ANY SUBJECT MATTER OF THIS AGREEMENT OR TERMS AND CONDITIONS RELATED THERETO UNDER ANYCONTRACT, NEGLIGENCE, STRICT LIABILITY, PRODUCT LIABILITY, OR OTHER THEORY: (A) FOR LOSS OF REVENUE, BUSINESS OR BUSINESS INTERRUPTION; (B) INCOMPLETE, CORRUPT, OR INACCURATE DATA; (C) COST OF PROCUREMENT OF SUBSTITUTE GOODS, SERVICES OR TECHNOLOGY; (D) FOR ANY INDIRECT, EXEMPLARY, INCIDENTAL, SPECIAL OR CONSEQUENTIAL DAMAGES; (E) FOR ANY MATTER BEYOND FLOCK’S ACTUAL KNOWLEDGE OR REASONABLE CONTROL INCLUDING REPEAT CRIMINAL ACTIVITY OR INABILITY TO CAPTURE FOOTAGE; OR (F) FOR ANY AMOUNTS THAT, TOGETHER WITH AMOUNTS ASSOCIATED WITH ALL OTHER CLAIMS, EXCEED THE FEES PAID AND/OR PAYABLE BY CUSTOMER TO FLOCK FOR THE SERVICES UNDER THIS AGREEMENT IN THE TWELVE (12) MONTHS PRIOR TO THE ACT OR OMISSION THAT GAVE RISE TO THE LIABILITY, IN EACH CASE, WHETHER OR NOT FLOCK HAS BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGES. THIS LIMITATION OF LIABILITY OF SECTION ONLY APPLIES TO THE EXTENT ALLOWED BY THE GOVERNING LAW OF THE STATE REFERENCED IN SECTION 11.6. NOTWITHSTANDING ANYTHING TO THE CONTRARY, THE FOREGOING LIMITATIONS OF LIABILITY SHALL NOT APPLY (I) IN THE EVENT OF GROSS 12 Council Packet Page Number 437 of 452 J3, Attachment 2 NEGLIGENCE OR WILLFUL MISCONDUCT, OR (II) INDEMNIFICATION OBLIGATIONS. 9.2 Responsibility. Each Party to this Agreement shall assume the responsibility and liability for the acts and omissions of its own employees, officers, or agents, in connection with the performance of their official duties under this Agreement. Each Party to this Agreement shall be liable for the torts of its own officers, agents, or employees. 9.3 Flock Indemnity. Flock shall indemnify and hold harmless Customer, its agents and employees, from liability of any kind, including claims, costs (including defense) and expenses, on account of: (i) any copyrighted material, patented or unpatented invention, articles, device or appliance manufactured or used in the performance of this Agreement; or (ii) any damage or injury to property or person directly caused by Flock’s installation of Flock Hardware, except for where such damage or injury was caused solely by the negligence of the Customer or its agents, officers or employees. Flock’s performance of this indemnity obligation shall not exceed the fees paid and/or payable for the services rendered under this Agreement in the preceding twelve (12) months. 10. INSTALLATION SERVICES AND OBLIGATIONS 10.1 Ownership of Hardware. Flock Hardware is owned and shall remain the exclusive property of Flock. Title to any Flock Hardware shall not pass to Customer upon execution of this Agreement, except as otherwise specifically set forth in this Agreement. Except as otherwise expressly stated in this Agreement, Customer is not permitted to remove, reposition, re-install, tamper with, alter, adjust or otherwise take possession or control of Flock Hardware. Customer agrees and understands that in the event Customer is found to engage in any of the foregoing restricted actions, all warranties herein shall be null and void, and this Agreement shall be subject to immediate termination for material breach by Customer. Customer shall not perform any acts which would interfere with the retention of title of the Flock Hardware by Flock. Should Customer default on any payment of the Flock Services, Flock may remove Flock Hardware at Flock’s discretion. Such removal, if made by Flock, shall not be deemed a waiver of Flock’s rights to any damages Flock may sustain as a result of Customer’s default and Flock shall have the right to enforce any other legal remedy or right. 13 Council Packet Page Number 438 of 452 J3, Attachment 2 10.2 Deployment Plan. Flock shall advise Customer on the location and positioning of the Flock Hardware for optimal product functionality, as conditions and locations allow. Flock will collaborate with Customer to design the strategic geographic mapping of the location(s) and implementation of Flock Hardware to create a deployment plan (“Deployment Plan”). In the event that Flock determines that Flock Hardware will not achieve optimal functionality at a designated location, Flock shall have final discretion to veto a specific location, and will provide alternative options to Customer. 10.3 Changes to Deployment Plan. After installation of Flock Hardware, any subsequent requested changes to the Deployment Plan, including, but not limited to, relocating, re- positioning, adjusting of the mounting, removing foliage, replacement, changes to heights of poles will incur a fee according to the reinstall fee schedule located at (https://www.flocksafety.com/reinstall-fee-schedule). Customer will receive prior notice and confirm approval of any such fees. 10.4 Customer Installation Obligations. Customer is responsible for any applicable supplementary cost as described in the Customer Implementation Guide, attached hereto as Exhibit C. Customer represents and warrants that it has, or shall lawfully obtain, all necessary right title and authority and hereby authorizes Flock to install the Flock Hardware at the designated locations and to make any necessary inspections or maintenance in connection with such installation. 10.5 Flock’s Obligations. Installation of any Flock Hardware shall be installed in a professional manner within a commercially reasonable time from the Effective Date of this Agreement. Upon removal of Flock Hardware, Flock shall restore the location to its original condition, ordinary wear and tear excepted. Flock will continue to monitor the performance of Flock Hardware for the length of the Term. Flock may use a subcontractor or third party to perform certain obligations under this Agreement, provided that Flock’s use of such subcontractor or third party shall not release Flock from any duty or liability to fulfill Flock’s obligations under this Agreement. 11. MISCELLANEOUS 14 Council Packet Page Number 439 of 452 J3, Attachment 2 11.1 Compliance with Laws. Parties shall comply with all applicable local, state and federal laws, regulations, policies and ordinances and their associated record retention schedules, including responding to any subpoena request(s). 11.2 Severability. If any provision of this Agreement is found to be unenforceable or invalid, that provision will be limited or eliminated to the minimum extent necessary so that this Agreement will otherwise remain in full force and effect. 11.3 Assignment. This Agreement is not assignable, transferable or sublicensable by either Party, without prior consent. Notwithstanding the foregoing, either Party may assign this Agreement, without the other Party's consent, (i) to any parent, subsidiary, or affiliate entity, or (ii) to any purchaser of all or substantially all of such Party's assets or to any successor by way of merger, consolidation or similar transaction. 11.4 Entire Agreement. This Agreement, together with the Order Form(s), the reinstall fee schedule (https://www.flocksafety.com/reinstall-fee-schedule), and any attached exhibits are the complete and exclusive statement of the mutual understanding of the Parties and supersedes and cancels all previous or contemporaneous negotiations, discussions or agreements, whether written and oral, communications and other understandings relating to the subject matter of this Agreement. All waivers and modifications must be in a writing signed by both Parties, except as otherwise provided herein. None of Customer’s purchase orders, authorizations or similar documents will alter the terms of this Agreement, and any such conflicting terms are expressly rejected. Any mutually agreed upon future purchase order is subject to these legal terms and does not alter the rights and obligations under this Agreement, except that future purchase orders may outline additional products, services, quantities and billing terms to be mutually accepted by Parties. In the event of any conflict of terms found in this Agreement or any other terms and conditions, the terms of this Agreement shall prevail. Customer agrees that Customer’s purchase is neither contingent upon the delivery of any future functionality or features nor dependent upon any oral or written comments made by Flock with respect to future functionality or feature. 11.5 Relationship. No agency, partnership, joint venture, or employment is created as a result of this Agreement and Parties do not have any authority of any kind to bind each other in any respect whatsoever. Flock shall at all times be and act as an independent contractor to Customer. 11.6 Governing Law; Venue. This Agreement shall be governed by the laws of the state in which the Customer is located. The Parties hereto agree that venue would be proper in the 15 Council Packet Page Number 440 of 452 J3, Attachment 2 chosen courts of the State of which the Customer is located. The Parties agree that the United Nations Convention for the International Sale of Goods is excluded in its entirety from this Agreement. 11.7 Special Terms.Flock may offer certain special terms which are indicated in the Order Form and will become part of this Agreement, upon Customer’s prior written consent and the mutual execution by authorized representatives (“Special Terms”). To the extent that any terms of this Agreement are inconsistent or conflict with the Special Terms, the Special Terms shall control. 11.8 Publicity. Upon prior written consent, Flock has the right to reference and use Customer’s name and disclose the nature of the Services in business and development and marketing efforts. Nothing contained in this Agreement shall be construed as conferring on any Party, any right to use the other Party’s name as an endorsement of product/service. 11.9 Feedback. If Customer or Authorized End User provides any suggestions, ideas, enhancement requests, feedback, recommendations or other information relating to the subject matter hereunder, Customer or Authorized End User hereby assigns to Flock all right, title and interest (including intellectual property rights) with respect to or resulting from any of the foregoing. 11.10 Export. Customer may not remove or export from the United States or allow the export or re-export of the Flock IP or anything related thereto, or any direct product thereof in violation of any restrictions, laws or regulations of the United States Department of Commerce, the United States Department of Treasury Office of Foreign Assets Control, or any other United States or foreign Customer or authority. As defined in Federal Acquisition Regulation (“FAR”), section 2.101, the Services, the Flock Hardware and Documentation are “commercial items” and according to the Department of Defense Federal Acquisition Regulation (“DFAR”) section 252.2277014(a)(1) and are deemed to be “commercial computer software” and “commercial computer software documentation.” Flock is compliant with FAR Section 889 and does not contract or do business with, use any equipment, system, or service that uses the enumerated banned Chinese telecommunication companies, equipment or services as a substantial or essential component of any system, or as critical technology as part of any Flock system. Consistent with DFAR section 227.7202 and FAR section 12.212, any use, modification, reproduction, release, performance, display, or disclosure of such commercial software or 16 Council Packet Page Number 441 of 452 J3, Attachment 2 commercial software documentation by the U.S. Government will be governed solely by the terms of this Agreement and will be prohibited except to the extent expressly permitted by the terms of this Agreement. 11.11 Headings. The headings are merely for organization and should not be construed as adding meaning to the Agreement or interpreting the associated sections. 11.12 Authority. Each of the below signers of this Agreement represent that they understand this Agreement and have the authority to sign on behalf of and bind the Parties they are representing upon the Effective Date. 11.13 Conflict. In the event there is a conflict between this Agreement and any applicable statement of work, or Customer purchase order, this Agreement controls unless explicitly stated otherwise. 11.14 Notices. All notices under this Agreement will be in writing and will be deemed to have been duly given when received, if personally delivered; when receipt is electronically confirmed, if transmitted by email; the day after it is sent, if sent for next day delivery by recognized overnight delivery service; and upon receipt to the address listed on the Order Form (or, if different, below), if sent by certified or registered mail, return receipt requested. All notices will be provided to the email or mailing address listed in the Order Form. 11.15 Non-Appropriation. Notwithstanding any other provision of this Agreement, all obligations of the Customer under this Agreement which require the expenditure of public funds are conditioned on the availability of said funds appropriated for that purpose. To the extent applicable, Customer shall have the right to terminate this Agreement for non-appropriation with thirty (30) days written notice without penalty or other cost. . 17 Council Packet Page Number 442 of 452 J3, Attachment 2 FLOCK NOTICES ADDRESS: 1170 HOWELL MILL ROAD, NW SUITE 210 ATLANTA, GA 30318 ATTN: LEGAL DEPARTMENT EMAIL: legal@flocksafety.com Customer NOTICES ADDRESS: ADDRESS: ATTN: EMAIL: 18 Council Packet Page Number 443 of 452 J3, Attachment 2 EXHIBIT B INSURANCE Required Coverage. Flock shall procure and maintain for the duration of this Agreement insurance against claims for injuries to persons or damages to property that may arise from or in connection with the performance of the services under this Agreement and the results of that work by Flock or its agents, representatives, employees or subcontractors. Insurance shall be placed with insurers with a current A. M. Best rating of no less than “A” and “VII”. Flock shall obtain and, during the term of this Agreement, shall maintain policies of professional liability (errors and omissions), automobile liability, and general liability insurance for insurable amounts of not less than the limits listed herein. The insurance policies shall provide that the policies shall remain in full force during the life of the Agreement. Flock shall procure and shall maintain during the life of this Agreement Worker's Compensation insurance as required by applicable State law for all Flock employees. For the avoidance of doubt, (i) all required insurance limits by Customer can be met through a combination of primary and excess/umbrella coverage, and (ii) Flock’s Cyber and Professional Liability/Errors and Omissions insurance has a shared limit of Five Million Dollars (5,000,000) per incident and in the aggregate. Types and Amounts Required. Flock shall maintain, at minimum, the following insurance coverage for the duration of this Agreement: (i)Commercial General Liability insurance written on an occurrence basis with minimum limits of One Million Dollars ($1,000,000) per occurrence and Two Million Dollars ($2,000,000) in the aggregate for bodily injury, death, and property damage, including personal injury, contractual liability, independent contractors, broad-form property damage, and product and completed operations coverage; (ii) Workers Compensation insurance in accordance with statutory limits; (iii) Professional Liability/Errors and Omissions insurance with minimum limits of Five Million Dollars ($5,000,000) per occurrence and Five Million Dollars ($5,000,000) in the aggregate; 19 Council Packet Page Number 444 of 452 J3, Attachment 2 (iv)Commercial Automobile Liability insurance with a minimum combined single limit of One Million Dollars ($1,000,000) per occurrence for bodily injury, death, and property coverage, including owned and non-owned and hired automobile coverage; and (v)Cyber Liability insurance written on an occurrence basis with minimum limits of Five Million Dollars ($5,000,000). 20 Council Packet Page Number 445 of 452 J3, Attachment 3 www.maplewoodmn.gov Maplewood Police Department Council Packet Page Number 446 of 452 J3, Attachment 3 y t e f a S k c o l F Solar PowerInstallation + Ongoing MaintenanceHardware Procurement + PermittingUser TrainingData StorageSoftware Updates ¤¤¤¤¤¤ Flock Safety provides public safety technology, primarily know for its Automated License Plate Recognition (ALPR) cameras from fixed locations.Flock Safety Annual Subscription includes: ¤¤ Council Packet Page Number 447 of 452 J3, Attachment 3 : t o n s i k c o l F y t t a h e Not facial recognitionNot collection of biometric or sensitive informationNot used for tracking speed or parking violationsData automatically deletes every 30 days f W¤¤¤¤ a S k c o l F : s i k c o l F t a h License Plate RecognitionGathers objective evidence and facts about vehicles, not peopleAlerts police of wanted vehicles Used to solve crime Adhere to all state laws W¤¤¤¤¤ Council Packet Page Number 448 of 452 J3, Attachment 3 ? y e g o m l i r o c n e h t c a e t n i s i m i h l t e s d e n o a d r e w t o e H d : Allows officers and e : Visible presence. Real-Time Alerts when stolen v e i : t c e a n v ig e i t r t r c s e a e t o v e r n Por wanted vehicles enter the city.Officers can receive SMS, email, and in-app alerts when a wanted vehiclepasses by a flock camera.Iinvestigators to search vehicles basedon unique vehicle criteria, time, andlocation.D ¤¤¤ Council Packet Page Number 449 of 452 J3, Attachment 3 s m s i n y a t h i l c i e b M a t y t i n l i u b o a t c party databases (Carfax, DMV) n c u rd A o c Search reason and user number saved indefinitely with audit trail. NOT facial recognition software, NOT collecting biometric information. NOT used for parking enforcement or citations. Not connected to registration data or 3 c d A¤¤¤¤ n a y c n e r a p y s c n a v a i r r P T g n i t c e t o Footage owned by the PD/City and will never be sold to private third parties by Flock. 30-day data retention, then automatically hard deleted.Detects only objective data, eliminating bias. All data is stored securely with end to endencryption of all data. r P¤¤¤¤ Council Packet Page Number 450 of 452 J3, Attachment 3 SartellPD Shakopee WillmarPD SafetyDept StillwaterPDSt.CloudPD WoodburyPD Wayzata PD West St.LouisCountySO HennepinPublic SouthLakeMinnetonka OronoPD RichfieldPD RosevillePD PlymouthPD NewHopePD MinnetonkaPD MinnetristaPSD RobbinsdalePD MoundsViewPD RamseyCountySO SaintLouisParkPD p i h s r e n t r a MedinaPD Eagan PD EdinaPDElkRiverPD FaribaultPD FridleyPD HopkinsPD Long Lake CorcoranPD MapleGrovePD P MinnetonkaSchoolDistrict BlainePD ChamplinPD BellePlainePD BrooklynParkPD BeltramiCountySO BrooklynCenterPD ColumbiaHeightsPD AnokaCountySheriffÓs AnokaPoliceDepartment CentennialSchoolDistrict Flock Safety In Minnesota: 40+ Law Enforcement Agencies including: ¤ Council Packet Page Number 451 of 452 J3, Attachment 3 n o i t c u d b A : y d u t S e s a C AmberAlertIssuedSearchConductedwithFlockSafetySuspectVehicleLocatedFelonyStop+ArrestBabyReunitedwithMother 1:01PM2:30PM5:03PM6:00PM 12:33PM Chamblee, GA ÏChamblee PDStranger on Stranger Abduction August 282020Timeline ¤¤¤ Council Packet Page Number 452 of 452