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Home My WebLink About2023-06-12 City Council Meeting Packet AGENDA MAPLEWOOD CITY COUNCIL 7:00 P.M. Monday, June 12, 2023 City Hall, Council Chambers Meeting No. 11-23 A. CALL TO ORDER B. PLEDGE OF ALLEGIANCE C. ROLL CALL D. APPROVAL OF AGENDA E. APPROVAL OF MINUTES 1. May 22, 2023 City Council Workshop Meeting Minutes 2. May 22, 2023 City Council Meeting Minutes F. APPOINTMENTS AND PRESENTATIONS 1. Administrative Presentations a. Council Calendar Update 2. Council Presentations 3. 2022 Annual Comprehensive Financial Report 4. MN Highway 36 Multimodal Corridor Study Update 5. Trash and Recycling Annual Review 6. Parks and Recreation Commission 2022 Annual Report 7. Environmental and Natural Resources Commission 2022 Annual Report 8. Legislative Update G. CONSENT AGENDA – Items on the Consent Agenda are considered routine and non- controversial and are approved by one motion of the council. If a councilmember requests additional information or wants to make a comment regarding an item, the vote should be held until the questions or comments are made then the single vote should be taken. If a councilmember objects to an item it should be removed and acted upon as a separate item. 1. Approval of Claims 2. Resolution Approving the Capital Region Watershed District Local Government Unit Delegation 3. Local Lawful Gambling Permits for the Church of the Presentation of the Blessed Virgin Mary, 1725 Kennard Street 4. Resolution Establishing Administrative Penalties Regarding Violations of Tobacco License, Maplewood Tobacco LLC, 2251 Larpenteur Ave E 5. Purchase of Three 2023 Marked Police Vehicles 6. Reimbursement Agreement and Release of Claims for 2693 Red Splendor Circle East H. PUBLIC HEARINGS – If you are here for a Public Hearing please familiarize yourself with the Rules of Civility printed on the back of the agenda. Sign in with the City Clerk before addressing the council. At the podium please state your name and address clearly for the record. All comments/questions shall be posed to the Mayor and Council. The Mayor will then direct staff, as appropriate, to answer questions or respond to comments. None I.UNFINISHED BUSINESS None J. NEW BUSINESS 1. Resolution Providing for the Issuance and Sale of General Obligation Improvement Bonds, Series 2023A, $2,125,000 2. Public Comment Discussion 3. City Council Retreat Summary a. Approval of Mission Statement and Values b. Acceptance of Summary Report K. AWARD OF BIDS None L. ADJOURNMENT Sign language interpreters for hearing impaired persons are available for public hearings upon request. The request for this must be made at least 96 hours in advance. Please call the City Clerk’s Office at 651.249.2000 to make arrangements. Assisted Listening Devices are also available. Please check with the City Clerk for availability. RULES OF CIVILITY FOR THE CITY COUNCIL, BOARDS, COMMISSIONS AND OUR COMMUNITY Following are rules of civility the City of Maplewood expects of everyone appearing at Council Meetings - elected officials, staff and citizens. It is hoped that by following these simple rules, everyone’s opinions can be heard and understood in a reasonable manner. We appreciate the fact that when appearing at Council meetings, it is understood that everyone will follow these principles: Speak only for yourself, not for other council members or citizens - unless specifically tasked by your colleagues to speak for the group or for citizens in the form of a petition. Show respect during comments and/or discussions, listen actively and do not interrupt or talk amongst each other. Be respectful of the process, keeping order and decorum. Do not be critical of council members, staff or others in public. Be respectful of each other’s time keeping remarks brief, to the point and non-repetitive. E1 MINUTES MAPLEWOOD CITY COUNCIL MANAGER WORKSHOP 6:30 P.M. Monday,May 22, 2023 City Hall, Council Chambers A.CALL TO ORDER A meeting of the City Council was heldin the City Hall Council Chambers and was called to order at6:30 p.m.by Mayor Abrams. B.ROLL CALL Marylee Abrams, MayorPresent Rebecca Cave, CouncilmemberPresent Kathleen Juenemann, CouncilmemberPresent Chonburi Lee, CouncilmemberPresent Nikki Villavicencio, CouncilmemberPresent C.APPROVAL OF AGENDA CouncilmemberCave moved toapprove the agenda as submitted. Seconded by CouncilmemberJuenemann Ayes– All The motion passed. D.UNFINISHED BUSINESS None E.NEW BUSINESS 1.Discussion on Sidewalk and Trail Winter Maintenance Models Public Works Director Love gave the presentation and answered questions of the council. No action required. F.ADJOURNMENT Mayor Abramsadjourned the meetingat7:03p.m. May 22, 2023 Council Manager Workshop Minutes 1 Council Packet Page Number 1 of 434 E2 MINUTES MAPLEWOOD CITY COUNCIL 7:00 P.M. Monday, May 22, 2023 City Hall, Council Chambers Meeting No. 10-23 A.CALL TO ORDER A meeting of the City Council was held in the City Hall Council Chambersand was called to order at7:07p.m. byMayor Abrams. Mayor Abrams gave an update onthe Cop on a Rooftop eventheld at Dunkin’ Donuts, and gave a list ofcommunitypartners and their contributions to Public Safety events. 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 The following items were added to Council Presentations: JB Vang Project Legislative Update National Law Enforcement Week CouncilmemberCavemoved to approve the agenda as amended. Seconded by CouncilmemberLee Ayes – All The motion passed. E.APPROVAL OF MINUTES 1.May 08, 2023 City CouncilMeeting Minutes CouncilmemberJuenemannmoved to approve the May 08, 2023 City CouncilMeeting Minutes assubmitted. Seconded by CouncilmemberCave Ayes – All The motion passed. F.APPOINTMENTS AND PRESENTATIONS 1.Administrative Presentations May 22, 2023 City Council Meeting Minutes Council Packet Page Number 2 of 434 1 E2 a.Council Calendar Update City ManagerColemangave an update to the council calendar and reviewed other topics of concern or interest requested by councilmembers. 2.Council Presentations JB Vang Project Councilmember Lee reported speaking withJB Vang and was informedthe organization is planninga cleansing ceremony of the Hmong funeral home site before the closing of the property. Legislative Update Mayor Abrams gave an update on the legislative bonding billin the legislature, which allocatespre-development money to draw plans to develop Maplewood’s training center into a jointFire, EMS, and Policetraining facilitythat will also benefit surrounding communities. City Manager Coleman gave additional information. National Law Enforcement Week Councilmember Juenemann announced last week wasNational Law Enforcement Week. Public Safety Director Bierdeman shared how Maplewood Public Safety participated in events. Councilmember Juenemann also gave an update from the Ramsey County Dispatch PolicyCommittee meeting and shared thatembedded social workerswill now be in the Communication Center. 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-G2. Seconded by Councilmember Lee Ayes – All The motion passed. 1.Approval of Claims CouncilmemberCavemoved to approve the approval of claims. ACCOUNTS PAYABLE: $ 211,857.95 Checks # 110789 thru # 110827 dated 5/09/23 $ 227,776.43 Checks # 110828 thru # 110863 dated 5/16/23 May 22, 2023 City Council Meeting Minutes Council Packet Page Number 3 of 434 2 E2 $ 1,008,096.68 Disbursements via debits to checking account dated 05/01/23 thru 05/14/23 $ 1,447,731.06 Total Accounts Payable PAYROLL $ 680,408.20Payroll Checks and Direct Deposits dated 5/12/23 $ 680,408.20Total Payroll $ 2,128,139.26GRAND TOTAL Seconded by CouncilmemberLeeAyes – All The motion passed. 2.North Fire Station Elevator Preventative Maintenance Agreement vemoved to approve the Elevator Preventative Maintenance Agreement CouncilmemberCa with Otis Elevator Company for the North Fire Station. Seconded by CouncilmemberLeeAyes – 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. None I.UNFINISHEDBUSINESS None J.NEW BUSINESS 1.Hearing – Third Tobacco Violation, Maplewood Tobacco LLC, 2251 Larpenteur Ave E Mayor Abrams outlinedthe hearing steps. City Clerk Sindt gave the staff report. Ben Loetscher, Attorney with Ferdinand F. Peters Law Firm, addressed the council and presented the appeal. City Attorney Batty provided additional information. Saif Aljumaili, Manager with Maplewood Tobacco LLC, answered questions. ed to directstaff to prepare a resolution finding three violations have Mayor Abramsmov occurred within 36 months and requiring Maplewood Tobacco LLC, 2251 Larpenteur Ave E, to pay the mandatory fine of $1000 within 30 days and to suspend sale of licensed product for 7 daysbeginning on 6/13/2023through 6/19/2023, end of day. Seconded by CouncilmemberCave Ayes – All May 22, 2023 City Council Meeting Minutes Council Packet Page Number 4 of 434 3 E2 The motion passed. K.AWARD OF BIDS None L.ADJOURNMENT Mayor Abramsadjourned the meeting at7:53 p.m. May 22, 2023 City Council Meeting Minutes Council Packet Page Number 5 of 434 4 F1a CITY COUNCIL STAFF REPORT Meeting DateJune 12, 2023 REPORT TO: City Council REPORT FROM: Melinda Coleman, City Manager PRESENTER: Melinda Coleman, City Manager AGENDA ITEM: Council Calendar Update Action Requested: Motion Discussion Public Hearing Form of Action: Resolution Ordinance Contract/Agreement Proclamation 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: June 26: EDA Meeting: Review TIF Plan & Development Agreement with Reuter Walton Council Meeting: Community Development Department Project Updates August 14: Workshop: Preliminary 2024 Budget Review Council Comments: Comments regarding Workshops, Council Meetings or other topics of concern or interest. Council Schedule for Maplewood Living through December 2023: Issue Contributor Due Date Juenemann June 15, 2022 July 2023 Cave July 17, 2023 August 2023 Villavicencio August 17, 2023 September 2023 Lee September 15, 2023 November 2023 Coleman November 13, 2023 December 2023 Council Packet Page Number 6 of 434 F1a 2023 Major Community Outreach Events Touch a Truck Wednesday, June 14, 2023 (6Î7:30 pm) YMCA Parking lot th Light it Up Maplewood (4 of July event) ǒĻƭķğǤͲ WǒƌǤ ЍͲ ЋЉЋЌ ΛЍ Α ЊЊ ƦƒΜ Hazelwood Park Fishing with Friends aƚƓķğǤͲ WǒƌǤ ЊАͲ ЋЉЋЌ ΛЍ Α А ƦƒΜ Spoon Lake July Celebrate Summer Wednesday, July 26, 2023 (6Î7:30 pm) Afton Heights Park National Night Out ǒĻƭķğǤ !ǒŭǒƭƷ ЊͲ ЋЉЋЌ ΛЎ Α В ƦƒΜ City Wide Event August Celebrate Summer Wednesday, August 23, 2023 (6Î7:30 pm) Upper Afton Park Council Packet Page Number 7 of 434 F3 CITY COUNCILSTAFF REPORT Meeting Date June 12, 2023 REPORT TO: Melinda Coleman, City Manager REPORT FROM: Joe Rueb, Finance Director PRESENTER: Joe Rueb, Finance Director AGENDA ITEM: 2022 Annual Comprehensive Financial Report Action Requested: Motion Discussion Public Hearing Form of Action: Resolution Ordinance Contract/Agreement Proclamation Policy Issue: The City Council will review and consider acceptance of the 2022 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 2022 Annual Comprehensive Financial Report. Fiscal Impact: Is There a Fiscal Impact? No Yes, the true or estimated cost is N/A Financing source(s): Adopted Budget Budget Modification New Revenue Source Use of Reserves Other: N/A Strategic Plan Relevance: Community InclusivenessFinancial & Asset MgmtEnvironmental Stewardship Integrated Communication Operational Effectiveness Targeted 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, 2022. 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 8 of 434 F3 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, 2022 Council Packet Page Number 9 of 434 F3, Attachment 1 t n d e o m o e t 2 a w t 2 n 0 S e o 2 l l i , t a 1 i p a 3 c t r n a n e a e b ns i m M e e F r c f P e d D o n a y t i t d i u C A Council Packet Page Number 10 of 434 F3, Attachment 1 2 ΑƓƚ ƭźŭƓźŅźĭğƓƷ ķĻŅźĭźĻƓĭźĻƭ ƚƩ LƓķĻƦĻƓķĻƓƷ !ǒķźƷƚƩ͸ƭ wĻƦƚƩƷ ͻǒƓƒƚķźŅźĻķͼ ƚƩ ͻĭƌĻğƓͼ ƚƦźƓźƚƓ͵ Government Auditing Standards material weaknesses in internal controlLƓķĻƦĻƓķĻƓƷ !ǒķźƷƚƩ͸ƭ wĻƦƚƩƷ ƚƓ aźƓƓĻƭƚƷğ \[Ļŭğƌ /ƚƒƦƌźğƓĭĻ Αno compliance findings LƓķĻƦĻƓķĻƓƷ !ǒķźƷƚƩ͸ƭ wĻƦƚƩƷ Council Packet Page Number 11 of 434 F3, Attachment 1 3 Revenues General Fund Council Packet Page Number 12 of 434 F3, Attachment 1 4 Budget and Actual Revenues by Source General Fund Council Packet Page Number 13 of 434 F3, Attachment 1 5 Revenues General Fund Council Packet Page Number 14 of 434 F3, Attachment 1 6 Expenditures General Fund Council Packet Page Number 15 of 434 F3, Attachment 1 7 Budget and Actual Expenditures by Function General Fund Council Packet Page Number 16 of 434 F3, Attachment 1 8 Expenditures General Fund Council Packet Page Number 17 of 434 F3, Attachment 1 9 Operations General Fund Council Packet Page Number 18 of 434 F3, Attachment 1 10 Tax Capacity, Levy, and Rates Council Packet Page Number 19 of 434 F3, Attachment 1 11 Operations Ambulance Service Fund Council Packet Page Number 20 of 434 F3, Attachment 1 12 Operations Environmental Utility Fund Council Packet Page Number 21 of 434 F3, Attachment 1 13 Operations Recycling Project Fund Council Packet Page Number 22 of 434 F3, Attachment 1 14 Sanitary Sewer Fund Operations Council Packet Page Number 23 of 434 F3, Attachment 1 15 Operations Street Light Utility Fund Council Packet Page Number 24 of 434 F3, Attachment 1 16 16 Questions?Andrew Grice952-563-6800 Andrew.Grice@berganKDV.com Council Packet Page Number 25 of 434 F3, Attachment 1 17 . R E H T E G O YOU \[9͸{ 5h ahw9Ͳ THANK Council Packet Page Number 26 of 434 F3, Attachment 1 18 Council Packet Page Number 27 of 434 F3, Attachment 1 19 19 bergankdv.com | #starthere . lture; where growth is fostered planning and consulting, tax, empowering people and creating a is a leading professional wow experience for our clients. ƷĻĭŷƓƚƌƚŭǤͲ ǞĻ ŭƚ ĬĻǤƚƓķ ƭƚ Ǥƚǒ ĭğƓͶ solutions including business and turnaround management services. From tax reform to delivering comprehensive business, financial and technology assurance and accounting, technology, wealth management We are powered by people who do business the Midwest way decisions, and our passion is and making a difference means something. Our values drive our services firm with a contagious cu Council Packet Page Number 28 of 434 F3, Attachment 2 City of Maplewood Communications Letter December 31, 2022 Council Packet Page Number 29 of 434 F3, Attachment 2 City of Maplewood Table of Contents Report on Matters Identified as a Result of the Audit of the Basic Financial Statements 1 Required Communication 3 Financial Analysis 7 Emerging Issue 20 Council Packet Page Number 30 of 434 F3, Attachment 2 Report on Matters Identified as a Result of the Audit of the Basic Financial Statements Honorable Mayor, Members of the City Council, and Management City of Maplewood Maplewood, Minnesota In planning and performing our audit of the basic financial statements of the governmental activities, business-type activities, each major fund, and the aggregate remaining fund information of the City of Maplewood, Minnesota, as of and for the year ended December 31, 2022, in accordance with auditing standards generally accepted in the United States of America and the standards to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, we considered the City's internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control. Accordingly, we do not express an opinion on the effectiveness of the City's internal control over financial reporting. Our consideration of internal control was for the limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and, therefore, material weaknesses or significant deficiencies may exist that have not been identified. In addition, because of inherent limitations in internal control, including the possibility of management override of controls, misstatements due to error, or fraud may occur and not be detected by such controls. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the City's basic financial statements will not be prevented, or detected and corrected, on a timely basis. A reasonable possibility exists when the likelihood of an event occurring is either reasonably possible or probable as defined as follows: Reasonably possible. The chance of the future event or events occurring is more than remote but less than likely. Probable. The future event or events are likely to occur. We did not identify any deficiencies in internal control that we consider to be material weaknesses. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. 1 Council Packet Page Number 31 of 434 F3, Attachment 2 The accompanying memorandum also includes financial analysis provided as a basis for discussion. The matters discussed herein were considered by us during our audit and they do not modify the opinion expressed in our Independent Auditor's Report dated May 31, 2023, on such statements. This communication, which is an integral part of our audit, is intended solely for the information and use of the Members of the City Council, management and others within the City, and state oversight agencies and is not intended to be, and should not be, used by anyone other than these specified parties. Minneapolis, Minnesota May 31, 2023 2 Council Packet Page Number 32 of 434 F3, Attachment 2 City of Maplewood Required Communication We have audited the basic financial statements of the governmental activities, business-type activities, each major fund, and the aggregate remaining fund information of the City as of and for the year ended December 31, 2022. 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 33 of 434 F3, Attachment 2 City of Maplewood Required Communication Our Responsibility in Relation to Government Auditing Standards As communicated in our engagement letter, part of obtaining reasonable assurance about whether the basic financial statements are free of material misstatement, we performed tests of the City's compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of basic financial statement amounts. However, the objective of our tests was not to provide an opinion on compliance with such provisions. Planned Scope and Timing of the Audit We conducted our audit consistent with the planned scope and timing we previously communicated to you. Compliance with All Ethics Requirements Regarding Independence The engagement team, others in our firm, as appropriate, our firm, and our network firms have complied with all relevant ethical requirements regarding independence. Significant Risks Identified We have identified the following significant risks of material misstatement: Risk of Improper Revenue Recognition Î Revenue recognition is considered a fraud risk on substantially all engagements as it is generally the largest line item impacting a City's change in fund balance or net position. Risk of Misappropriation of Assets Î Misappropriation of Assets is considered a risk in substantially all engagements as assets may be misappropriated due to fraud or error. Risk of Management Override of Controls Î Management override of internal control is considered a risk in substantially all engagements as management may be incentivized to produce better results. Qualitative Aspects of the City's Significant Accounting Practices Significant Accounting Policies Management has the responsibility to select and use appropriate accounting policies. A summary of the significant accounting policies adopted by the City is included in the notes to basic financial statements. There have been no initial selection of accounting policies and no changes to significant accounting policies or their application during 2022. 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 34 of 434 F3, Attachment 2 City of Maplewood Required Communication Qualitative Aspects of the City's Significant Accounting Practices (Continued) Significant Accounting Estimates Accounting estimates are an integral part of the basic financial statements prepared by management and are based on management's current judgements. Those judgements are normally based on knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the basic financial statements and because of the possibility that future events affecting them may differ markedly from management's current judgements. The most sensitive estimates affecting the basic financial statements relate to: Depreciation and Amortization Î The City is currently depreciating and amortizing its capital assets over their estimated useful lives, as determined by management, using the straight-line method. Total Other Post Employment Benefits (OPEB) Liability, Deferred Outflows of Resources Related to OPEB, and Deferred Inflows of Resources Related to OPEB Î These balances are based on an actuarial study using the estimates of future obligations of the City for post employment benefits. Net Pension Liability, Deferred Outflows of Resources Related to Pensions, and Deferred Inflows of Resources Related to Pensions Î These balances are based on an allocation by the pension plans using estimates based on contributions. We evaluated the key factors and assumptions used to develop the accounting estimates and determined that they are reasonable in relation to the basic financial statements taken as a whole and in relation to the applicable opinion units. Financial Statement Disclosures Certain basic financial statement disclosures involve significant judgment and are particularly sensitive because of their significance to basic financial statement users. The 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 did not identify, and we did not notify them of any uncorrected financial statement misstatements. 5 Council Packet Page Number 35 of 434 F3, Attachment 2 City of Maplewood Required Communication Uncorrected and Corrected Misstatements (Continued) In addition, professional standards require us to communicate to you all material, corrected misstatements that were brought to the attention of management as a result of our audit procedures. None of the misstatements detected as a result of audit procedures and corrected by management were material, either individually or in the aggregate, to the basic financial statements taken as a whole. Disagreements with Management For purposes of this letter, professional standards define a disagreement with management as a matter, whether or not resolved to our satisfaction, concerning a financial accounting, reporting, or auditing matter, which could be significant to the City's basic financial statements or the auditor's report. No such disagreements arose during the course of our audit. Representations Requested from Management We have requested certain written representations from management, which are included in the management representation letter. Management's Consultations with Other Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters. Management has informed us that, and to our knowledge, there were no consultations with other accountants regarding auditing and accounting matters. Other Significant Matters, Findings, or Issues In the normal course of our professional association with the City, we generally discuss a variety of matters, including the application of accounting principles and auditing standards, significant events or transactions that occurred during the year, operating and regulatory conditions affecting the City, and operating plans and strategies that may affect the risks of material misstatement. None of the matters discussed resulted in a condition to our retention as the City's auditor. Other Information Included in Annual Reports Pursuant to professional standards, our responsibility as auditors for other information, whether financial or nonfinancial, included in the City's annual reports, does not extend beyond the information identified in the audit report, and we are not required to perform any procedures to corroborate such other information. We applied certain limited procedures to the RSI that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI. 6 Council Packet Page Number 36 of 434 F3, Attachment 2 City of Maplewood Financial Analysis With respect to the supplementary information accompanying the financial statements, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the basic financial statements or to the basic financial statements themselves. We were not engaged to report on the other information accompanying the financial statements but are not RSI. Such information has not been subjected to the auditing procedures applied in the audit of the basic financial statements, and accordingly, we do not express an opinion or provide any assurance on it. The following pages provide graphic representation of select data pertaining to the financial position and operations of the City for the past five years. Our analysis of each graph is presented to provide a basis for discussion of past performance and how implementing certain changes may enhance future performance. We suggest you view each graph and document if our analysis is consistent with yours. A subsequent discussion of this information should be useful for planning purposes. General Fund Revenues The General Fund revenues for the past five years are depicted in the following graph: General Fund Revenues $27,500,000 $25,000,000 $22,500,000 $20,000,000 $17,500,000 $15,000,000 $12,500,000 $10,000,000 $7,500,000 $5,000,000 $2,500,000 $- $(2,500,000) 20182019202020212022 Miscellaneous $368,208$61,673$72,984$49,709$152,361 Investment Income 88,333311,788260,862(73,522)(449,216) Fines and Forfeits 175,173163,016130,099144,747153,347 Charges for Services 1,162,3651,106,7251,339,1521,132,0401,100,420 Special Assessments 325101464157- Intergovernmental 1,845,9311,456,0571,646,1355,907,3521,396,651 Licenses and Permits 1,395,2281,444,5031,914,0371,955,9262,436,019 Taxes 14,854,78815,980,15917,347,52217,076,99118,088,129 7 Council Packet Page Number 37 of 434 F3, Attachment 2 City of Maplewood Financial Analysis General Fund Revenues (Continued) General Fund revenues decreased $3,315,689, or 12.7% during the year, from $26,193,400 in 2021 to $22,877,711 in 2022. The largest fluctuation was in intergovernmental revenue which decreased $4,510,701 or 76.4%, due to the City receiving funds through the American Rescue Plan Act in the prior year. Licenses and permits increased $480,093 or 24.5%, due to a hail storm causing increased roof permits in 2022. Taxes increased $1,011,138 or 5.9%, due to an increase in General Fund levy. Investment Income decreased $375,694 or 511% from 2021, primarily due to a negative market value adjustment due to rising interest rates in 2022. 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 $24,235,814 were over the budget of $23,672,280 by $563,534, or 2.4%. Licenses and Permits were over budgeted amounts by $879,019. This was due to a hail storm causing an increase in roof permits and the City budgeting conservatively. Investment income was under budget $509,216 due to market conditions being worse than expected at the end of the year. Revenues in all other categories were relatively consistent with budgeted amounts. Over/(Under) BudgetActualBudgetPercent Taxes$ 18,185,680$ 18,088,129$ (97,551)-0.5% Licenses and permits 1,557,000 2,436,019 879,01956.5% Intergovernmental 1,288,300 1,396,651 108,3518.4% Charges for services 1,024,800 1,100,420 75,6207.4% Fines and forfeits 150,000 153,347 3,3472.2% Investment income 60,000 (449,216) (509,216)-848.7% Miscellaneous 51,500 152,361 100,861195.8% Transfers and other sources 1,355,000 1,358,103 3,1030.2% Total revenue and other financing sources$ 23,672,280$ 24,235,814$ 563,5342.4% Revenues by category, as a percentage of total revenues, are depicted in the graphs on the following page. General Fund revenues by source decreased from 2021 to 2022 as a result of decrease in intergovernmental revenue, charges for services, and investment income as discussed on the previous page. Overall, taxes accounted for 79.1% and 65.1% of General Fund revenue in 2022 and 2021, respectively. 8 Council Packet Page Number 38 of 434 F3, Attachment 2 City of Maplewood Financial Analysis General Fund Revenues (Continued) Taxes 79.1% Miscellaneous 0.7% Licenses and Investment Income Permits -2.0% 10.6% Fines and Forfeits Intergovernmental 0.7% Charges for 6.1% Services 4.8% Taxes, 65.1% Miscellaneous, 0.2% Licenses and Investment Permits, Income, 7.5% -0.3% Intergovernmental, 22.6% Fines and Forfeits, Charges for 0.6% Services, 4.3% 9 Council Packet Page Number 39 of 434 F3, Attachment 2 City of Maplewood Financial Analysis General Fund Expenditures The General Fund expenditures for the past five years are depicted in the following graph. General Fund Expenditures $25,000,000 $22,500,000 $20,000,000 $17,500,000 $15,000,000 $12,500,000 $10,000,000 $7,500,000 $5,000,000 $2,500,000 $- 20182019202020212022 Debt Service $-$-$-$-$15,747 Capital Outlay 8,015-61,169-101,442 Public Works 3,881,2403,997,5734,101,5544,270,3184,407,636 Police 9,121,8739,282,5879,682,5429,937,59810,453,175 Parks and Recreation 502,877524,297807,151425,818497,486 Legislative 146,020149,140152,358155,991159,854 Fire 2,172,0952,259,5752,751,8882,520,1272,590,252 Finance 1,206,2651,276,9491,416,9731,600,4421,547,275 Administration 1,895,8531,700,7121,821,4051,599,7081,931,262 Community Development 1,316,7521,317,7551,415,9211,562,2691,666,876 General fund expenditures increased 5.81%, from $22,072,271 in 2021 to $23,371,005 in 2022. Administration increased $331,554 due to increased wages and benefits including for election judges and increased fees for service. Police increased $515,577 due to increased salaries and benefits, travel and training, and fees for service. All other categories were relatively consistent with the prior year. 10 Council Packet Page Number 40 of 434 F3, Attachment 2 City of Maplewood Financial Analysis General Fund Expenditures (Continued) The chart below presents a comparison of budget and actual General Fund expenditures by function. The Fund's actual expenditures and transfers out of $26,458,812 were over the budget of $23,632,280 by $2,826,532 or 12.0%. Police expenditures had the largest variance as expenditures were under budget by $291,225 or 2.7%, primarily due to staff vacancies. Expenditures in all other categories were all under budget and relatively consistent with budgeted amounts. Over/(Under) BudgetActualBudgetPercent Community Development$ 1,579,250$ 1,666,876$ 87,6265.5% Administration1,931,6901,931,262(428)0.0% Finance1,663,0501,547,275(115,775)-7.0% Fire2,509,3202,590,25280,9323.2% Legislative160,130159,854(276)-0.2% Parks and Recreation506,580497,486(9,094)-1.8% Police10,744,40010,453,175(291,225)-2.7% Public Works4,537,8604,407,636(130,224)-2.9% Capital Outlay 101,442- 101,4420.0% Debt Service - 15,747 15,7470.0% Transfers to other funds 3,087,8073,087,807- 0.0% Total expenditures$ 23,632,280$ 26,458,812$ 2,826,53212.0% Expenditures by function as a percentage of total expenditures are depicted in the graphs on the following page. Police expenditures are the largest component within the General Fund, accounting for 45.0% of the total, followed by public works with 19.4% of total expenditures. 11 Council Packet Page Number 41 of 434 F3, Attachment 2 City of Maplewood Financial Analysis General Fund Expenditures (Continued) 2022 General Fund Expenditures Police 44.8% Parks and Recreation 2.1% Legislative 0.7% Fire Public Works 11.1% 18.9% Capital Outlay Finance 0.4% 6.6% Community Administration Development 8.3% 7.1% 2021 General Fund Expenditures Police 45.0% Parks and Recreation 1.9% Legislative 0.7% Fire 11.4% Public Works 19.3% Finance 7.3% Capital Outlay Community 0.0% Administration Development 7.2% 7.1% 12 Council Packet Page Number 42 of 434 F3, Attachment 2 City of Maplewood Financial Analysis General Fund Operations As illustrated in the following graph, expenditures exceeded revenues for the first time in the 3 years presented in 2022. Expenditures exceeded revenues in 2022 by $493,294. After taking into consideration transfers and proceeds from the sale of capital assets, fund balance decreased $2,155,309 from 2021 to 2022. The unassigned fund balance of $13,349,890 as of December 31, 2022, represents 58.4% of the current year's revenue. This amount grew from the prior year, despite overall fund balance declining. This was due to the utilizatoin of a $4.1 million committed fund balance for public safety. The unassigned fund balance also represents 57.1% 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% 20182019202020212022 Revenues $19,890,351$20,524,022$22,711,255$26,193,400$22,877,711 Expenditures 20,250,99020,508,58822,210,96122,072,27123,371,005 Unassigned Fund Balance 8,797,35310,133,91110,900,30113,225,73813,349,890 Fund Balance as a Percent of the Year's 44.2%49.4%48.0%50.5%58.4% Revenues 13 Council Packet Page Number 43 of 434 F3, Attachment 2 City of Maplewood Financial Analysis Tax Capacity, Levy, And Rates The chart below graphs the tax capacity, certified tax levy, and City tax rate for 2018 through 2022. 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 2021 to 2022 by $277,526, or 0.50%. With an increasing tax capacity and 4.96% increase in the levy, the City's tax rate increased to 43.66%. Tax Capacity, Levy, and Rates $60,000,00080.00% $55,000,000 $56,154,526 $55,877,000 70.00% $50,000,000 $52,994,762 $50,434,970 $45,000,00060.00% $47,507,159 $40,000,000 50.00% $35,000,000 45.91% 44.69% 44.65% $30,000,00040.00% 43.66% 41.95% $25,000,000 30.00% $24,369,853 $20,000,000$23,217,300 $23,217,300 $22,109,600 $21,465,600 $15,000,00020.00% $10,000,000 10.00% $5,000,000 $-0.00% 20182019202020212022 Total Tax CapacityCertified Tax LevyTax Capacity Rate * Property tax data was obtained from Ramsey County Department of Property Records and Revenue. 14 Council Packet Page Number 44 of 434 F3, Attachment 2 City of Maplewood Financial Analysis Ambulance Service Funds The Ambulance Service Fund accounts for service charges that are used to finance emergency medical services. The Ambulance Service Fund experienced an operating loss for 2022 totaling $992,123. Operating revenues increased $269,659 due to ambulance runs being up. Operating expenses increased $285,547 due to increased wages and overtime and in turn benefits. The fund also receives property taxes and intergovernmental grants classified as nonoperating revenue. The net position decreased from $3,931,481 in 2021 to $3,051,500 in 2022. The cash balance of the fund at December 31, 2022, was $1,364,088 which was a decrease of $381,598. Ambulance Service Fund $4,000,000 $3,500,000 $3,000,000 $2,500,000 $2,718,017 $3,583,725 $2,448,358 $3,140,966 $2,956,113 $2,000,000 $2,619,653 $3,288,764 $3,054,914 $3,424,593 $3,710,140 $1,500,000 $1,000,000 $675,048 $671,064 $500,000 $528,811 $521,313 $- $(500,000) $(332,651) $(976,235) $(992,123) $(1,000,000) $(788,447) $(761,556) $(124,056) $(1,500,000) 20182019202020212022 Operating RevenuesOperating Expenses Operating Income (Loss)Operating Income Excluding Depreciation 15 Council Packet Page Number 45 of 434 F3, Attachment 2 City of Maplewood Financial Analysis Environmental Utility Fund The Environmental Utility Fund accounts for revenues and expenses related to the administration, planning, implementation, and maintenance of the storm water management program. Operating revenues increased by $10,588, or 0.3%, in 2022. Operating expenses decreased $34,451 from 2021. In 2022, this fund contributed $170,000 to the General Fund for administrative fees, and $2,406,865 to various Capital Improvement Funds and Debt Service Funds. The cash balance of the fund at December 31, 2022, was $1,148,925, a decrease of $958,160. Environmental Utility Fund $3,500,000 $3,000,000 $3,135,632 $2,996,072 $3,125,044 $3,116,993 $3,109,407 $2,500,000 $2,000,000 $1,922,271 $2,017,575 $1,841,107 $1,727,151 $1,923,270 $1,500,000 $2,031,409 $1,779,249 $1,996,958 $1,784,679 $1,551,229 $1,000,000 $1,332,314 $1,444,843 $1,330,158 $1,138,674 $1,093,635 $500,000 $- 20182019202020212022 Operating RevenuesOperating ExpensesOperating IncomeOperating Income Excluding Depreciation 16 Council Packet Page Number 46 of 434 F3, Attachment 2 City of Maplewood Financial Analysis Recycling Program Fund The Recycling Program Fund accounts for recycling charges that are levied to cover cart fees, finance recycling costs, and public education on solid waste reduction and recycling. Operating revenues increased $25,284, compared with the prior year, while operating expenses increased $15,933. Operating revenues increased as a result of the City increasing recycling rates. After factoring transfers in and out of the fund, the net position increased in 2022 by $201,152. The cash balance of the fund at December 31, 2022, was $651,658, an increase of $295,390. Recycling Project Fund $1,400,000 $1,200,000 $1,000,000 $800,000 $600,000 $1,204,437 $651,788 $1,179,153 $708,235 $953,091 $400,000 $692,451 $978,608 $1,033,172 $659,408 $1,049,105 $15,784 $145,981 $155,332 $200,000 $- $(7,620) $(25,517) $(200,000) 20182019202020212022 Operating RevenuesOperating ExpensesOperating Income (Loss) 17 Council Packet Page Number 47 of 434 F3, Attachment 2 City of Maplewood Financial Analysis Sanitary Sewer Fund The Sanitary Sewer Fund accounts for customer sewer charges which are used to finance sewer system operating expenses. Operating revenues increased $795,396 or 14.3% from 2021 due to increased rates. Operating expenses increased $722,098 due to increased sewage treatment costs and increased pension expense. In 2022, this fund contributed $390,000 to the General Fund for administrative fees and $665,890 to various Capital Improvement Funds and Debt Service Funds. The cash balance of the fund at December 31, 2022, was $2,547,610, an increase of $164,608. Sanitary Sewer Fund $7,000,000 $6,000,000 $5,000,000 $6,346,363 $5,198,428 $5,243,659 $5,067,050 $5,550,967 $4,000,000 $3,000,000 $4,868,090 $4,902,935 $5,675,033 $4,557,699 $4,989,965 $2,000,000 $648,032 $253,694 $671,330 $330,338 $509,351 $1,000,000 $1,036,750 $1,010,666 $628,339 $912,001 $739,597 $- 20182019202020212022 Operating RevenuesOperating Expenses Operating IncomeOperating Income Excluding Depreciation 18 Council Packet Page Number 48 of 434 F3, Attachment 2 City of Maplewood Financial Analysis Street Light Utility Fund The Street Light Utility Fund accounts for electric franchise fee revenues that are used to finance street light expenses. Operating revenues increased $268 from 2021, while operating expenses increased $54,543 due to increased repairs and maintenance costs and increased utilities costs, resulting in an operating income before transfers of $25,000. The cash balance of the fund at December 31, 2022, was $1,284,343, an increase of $125,982. Street Light Utility Fund $600,000 $500,000 $400,000 $448,741 $446,107 $507,812 $445,405 $448,473 $300,000 $200,000 $199,427 $213,204 $180,737 $253,970 $210,339 $249,046 $235,066 $294,608 $265,370 $194,771 $100,000 $- 20182019202020212022 Operating RevenuesOperating ExpensesOperating Income 19 Council Packet Page Number 49 of 434 F3, 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 Î GASB Statement No. 96 Î Subscription-Based Information Technology Arrangements GASB has issued GASB Statement No. 96 relating to accounting and financial reporting for subscription-based information technology arrangements. The requirements of this Statement will improve financial reporting by establishing a definition for subscription-based information technology arrangements and providing uniform guidance for accounting and financial reporting for transactions that meet that definition. Accounting Standard Update Î GASB Statement No. 100 Î Accounting Changes and Error Corrections GASB has issued GASB Statement No. 100 relating to accounting and financial reporting for accounting changes and error corrections. The requirements of this Statement will improve the clarity of the accounting and financial reporting requirements for accounting changes and error corrections, which will result in greater consistency in application in practice. In turn, more understandable, reliable, relevant, consistent, and comparable information will be provided to financial statement users for making decisions or assessing accountability. Accounting Standard Update Î GASB Statement No. 101 Î Compensated Absences GASB has issued GASB Statement No. 101 relating to accounting and financial reporting for compensated absences. The unified recognition and measurement model in this Statement will result in a liability for compensated absences that more appropriately reflects when a government incurs an obligation. In addition, the model can be applied consistently to any type of compensated absence and will eliminate potential comparability issues between governments that offer different types of leave. 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. Accounting Standard Update Î GASB Statement No. 96 Î Subscription-Based Information Technology Arrangements This Statement provides guidance on the accounting and financial reporting for subscription-based information technology arrangements (SBITAs) for government end users (governments). This Statement (1) defines a SBITA; (2) establishes that a SBITA results in a right-to-use subscription asset Î an intangible asset Î and a corresponding subscription liability; (3) provides the capitalization criteria for outlays other than subscription payments, including implementation costs of a SBITA; and (4) requires note disclosures regarding a SBITA. To the extent relevant, the standards for SBITAs are based on the standards established in Statement No. 87, Leases, as amended. 20 Council Packet Page Number 50 of 434 F3, Attachment 2 City of Maplewood Emerging Issues Accounting Standard Update Î GASB Statement No. 96 Î Subscription-Based Information Technology Arrangements (Continued) A SBITA is defined as a contract that conveys control of the right to use another party's (a SBITA vendor's) information technology (IT) software, alone or in combination with tangible capital assets (the underlying IT assets), as specified in the contract for a period of time in an exchange or exchange-like transaction. The subscription term includes the period during which a government has a noncancellable right to use the underlying IT assets. The subscription term also includes periods covered by an option to extend (if it is reasonably certain that the government or SBITA vendor will exercise that option) or to terminate (if it is reasonably certain that the government or SBITA vendor will not exercise that option). Under this Statement, a government generally should recognize a right-to-use subscription asset Î an intangible asset Î and a corresponding subscription liability. A government should recognize the subscription liability at the commencement of the subscription term, Î which is when the subscription asset is placed into service. The subscription liability should be initially measured at the present value of subscription payments expected to be made during the subscription term. Future subscription payments should be discounted using the interest rate the SBITA vendor charges the government, which may be implicit, or the government's incremental borrowing rate if the interest rate is not readily determinable. A government should recognize amortization of the discount on the subscription liability as an outflow of resources (for example, interest expense) in subsequent financial reporting periods. The subscription asset should be initially measured as the sum of (1) the initial subscription liability amount, (2) payments made to the SBITA vendor before commencement of the subscription term, and (3) capitalizable implementation costs, less any incentives received from the SBITA vendor at or before the commencement of the subscription term. A government should recognize amortization of the subscription asset as an outflow of resources over the subscription term. Activities associated with a SBITA, other than making subscription payments, should be grouped into the following three stages, and their costs should be accounted for accordingly: Preliminary Project Stage, including activities such as evaluating alternatives, determining needed technology, and selecting a SBITA vendor. Outlays in this stage should be expensed as incurred. Initial Implementation Stage, including all ancillary charges necessary to place the subscription asset into service. Outlays in this stage generally should be capitalized as an addition to the subscription asset. Operation and Additional Implementation Stage, including activities such as subsequent implementation activities, maintenance, and other activities for a government's ongoing operations related to a SBITA. Outlays in this stage should be expensed as incurred unless they meet specific capitalization criteria. In classifying certain outlays into the appropriate stage, the nature of the activity should be the determining factor. Training costs should be expensed as incurred, regardless of the stage in which they are incurred. 21 Council Packet Page Number 51 of 434 F3, Attachment 2 City of Maplewood Emerging Issues Accounting Standard Update Î GASB Statement No. 96 Î Subscription-Based Information Technology Arrangements (Continued) If a SBITA contract contains multiple components, a government should account for each component as a separate SBITA or nonsubscription component and allocate the contract price to the different components. If it is not practicable to determine a best estimate for price allocation for some or all components in the contract, a government should account for those components as a single SBITA. This Statement provides an exception for short-term SBITAs. Short-term SBITAs have a maximum possible term under the SBITA contract of 12 months (or less), including any options to extend, regardless of their probability of being exercised. Subscription payments for short-term SBITAs should be recognized as outflows of resources. This Statement requires a government to disclose descriptive information about its SBITAs other than short-term SBITAs, such as the amount of the subscription asset, accumulated amortization, other payments not included in the measurement of a subscription liability, principal and interest requirements for the subscription liability, and other essential information. GASB Statement No. 96 is effective for reporting periods beginning after June 15, 2022. Earlier application is encouraged. Information provided above was obtained from www.gasb.org. Accounting Standard Update Î GASB Statement No. 100 Î Accounting Changes and Error Corrections Î an Amendment of GASB Statement No. 62 The primary objective of this Statement is to enhance accounting and financial reporting requirements for accounting changes and error corrections to provide more understandable, reliable, relevant, consistent, and comparable information for making decisions or assessing accountability. This Statement defines accounting changes as changes in accounting principles, changes in accounting estimates, and changes to or within the financial reporting entity and describes the transactions or other events that constitute those changes. As part of those descriptions, for (1) certain changes in accounting principles and (2) certain changes in accounting estimates that result from a change in measurement methodology, a new principle or methodology should be justified on the basis that it is preferable to the principle or methodology used before the change. That preferability should be based on the qualitative characteristics of financial reporting Î understandability, reliability, relevance, timeliness, consistency, and comparability. This Statement also addresses corrections of errors in previously issued financial statements. This Statement prescribes the accounting and financial reporting for (1) each type of accounting change and (2) error corrections. This Statement requires that (a) changes in accounting principles and error corrections be reported retroactively by restating prior periods, (b) changes to or within the financial reporting entity be reported by adjusting beginning balances of the current period, and (c) changes in accounting estimates be reported prospectively by recognizing the change in the current period. The requirements of this Statement for changes in accounting principles apply to the implementation of a new pronouncement in absence of specific transition provisions in the new pronouncement. 22 Council Packet Page Number 52 of 434 F3, Attachment 2 City of Maplewood Emerging Issues Accounting Standard Update Î GASB Statement No. 100 Î Accounting Changes and Error Corrections Î an Amendment of GASB Statement No. 62 (Continued) This Statement also requires that the aggregate amount of adjustments to and restatements of beginning net position, fund balance, or fund net position, as applicable, be displayed by reporting unit in the financial statements. This Statement requires disclosure in notes to financial statements of descriptive information about accounting changes and error corrections, such as their nature. In addition, information about the quantitative effects on beginning balances of each accounting change and error correction should be disclosed by reporting unit in a tabular format to reconcile beginning balances as previously reported to beginning balances as restated. Furthermore, this Statement addresses how information that is affected by a change in accounting principle or error correction should be presented in required supplementary information (RSI) and supplementary information (SI). For periods that are earlier than those included in the basic financial statements, information presented in RSI or SI should be restated for error corrections, if practicable, but not for changes in accounting principles. GASB Statement No. 100 is effective for reporting periods beginning after June 15, 2023. Earlier application is encouraged. Information provided above was obtained from www.gasb.org. Accounting Standard Update Î GASB Statement No. 101 Î Compensated Absences The objective of this Statement is to better meet the information needs of financial statement users by updating the recognition and measurement guidance for compensated absences. That objective is achieved by aligning the recognition and measurement guidance under a unified model and by amending certain previously required disclosures. This Statement requires that liabilities for compensated absences be recognized for (1) leave that has not been used and (2) leave that has been used but not yet paid in cash or settled through noncash means. A liability should be recognized for leave that has not been used if (a) the leave is attributable to services already rendered, (b) the leave accumulates, and (c) the leave is more likely than not to be used for time off or otherwise paid in cash or settled through noncash means. Leave is attributable to services already rendered when an employee has performed the services required to earn the leave. Leave that accumulates is carried forward from the reporting period in which it is earned to a future reporting period during which it may be used for time off or otherwise paid or settled. In estimating the leave that is more likely than not to be used or otherwise paid or settled, a government should consider relevant factors such as employment policies related to compensated absences and historical information about the use or payment of compensated absences. However, leave that is more likely than not to be settled through conversion to defined benefit postemployment benefits should not be included in a liability for compensated absences. 23 Council Packet Page Number 53 of 434 F3, Attachment 2 City of Maplewood Emerging Issues Accounting Standard Update Î GASB Statement No. 101 Î Compensated Absences (Continued) This Statement requires that a liability for certain types of compensated absences Î including parental leave, military leave, and jury duty leave Î not be recognized until the leave commences. This Statement also requires that a liability for specific types of compensated absences not be recognized until the leave is used. This Statement also establishes guidance for measuring a liability for leave that has not been used, generally using an employee's pay rate as of the date of the financial statements. A liability for leave that has been used but not yet paid or settled should be measured at the amount of the cash payment or noncash settlement to be made. Certain salary-related payments that are directly and incrementally associated with payments for leave also should be included in the measurement of the liabilities. With respect to financial statements prepared using the current financial resources measurement focus, this Statement requires that expenditures be recognized for the amount that normally would be liquidated with expendable available financial resources. This Statement amends the existing requirement to disclose the gross increases and decreases in a liability for compensated absences to allow governments to disclose only the net change in the liability (as long as they identify it as a net change). In addition, governments are no longer required to disclose which governmental funds typically have been used to liquidate the liability for compensated absences. GASB Statement No. 101 is effective for reporting periods beginning after December 15, 2023. Earlier application is encouraged. Information provided above was obtained from www.gasb.org. 24 Council Packet Page Number 54 of 434 F3, Attachment 3 City of Maplewood Ramsey County, Minnesota Reports on Compliance with Government Auditing Standards and Minnesota Legal Compliance December 31, 2022 Council Packet Page Number 55 of 434 F3, 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 56 of 434 F3, Attachment 3 Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards Independent Auditor's Report Honorable Mayor and Members of the City Council City of Maplewood Maplewood, Minnesota We have audited, in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business-type activities, each major fund and the aggregate remaining fund information of the City of Maplewood, Minnesota, as of and for the year ended December 31, 2022, and the related notes to financial statements, which collectively comprise the City's basic financial statements and have issued our report thereon dated May 31, 2023. Internal Control over Financial Reporting In planning and performing our audit of the financial statements, we considered the City's internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control. Accordingly, we do not express an opinion on the effectiveness of the City's internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the City's financial statements will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses, or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that were not identified. 1 Council Packet Page Number 57 of 434 F3, Attachment 3 Compliance and Other Matters As part of obtaining reasonable assurance about whether the City's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on financial statement. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City's internal control and compliance. Accordingly, this communication is not suitable for any other purpose. Minneapolis, Minnesota May 31, 2023 2 Council Packet Page Number 58 of 434 F3, Attachment 3 Minnesota Legal Compliance Independent Auditor's Report Honorable Mayor and Members of the City Council City of Maplewood Maplewood, Minnesota We have audited, in accordance with auditing standards generally accepted in the United States of America, and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Maplewood, Minnesota, as of and for the year ended December 31, 2022, and the related notes to financial statements which collectively comprise the City's basic financial statements, and have issued our report thereon dated May 31, 2023. In connection with our audit, nothing came to our attention that caused us to believe that the City failed to comply with the provisions of the contracting and bidding, deposits and investments, conflicts of interest, public indebtedness, claims and disbursements, miscellaneous provisions, and tax increment financing sections of the Minnesota Legal Compliance Audit Guide for Cities, promulgated by the State Auditor pursuant to Minn. Stat. § 6.65, insofar as they relate to accounting matters.However, our audit was not directed primarily toward obtaining knowledge of such noncompliance. Accordingly, had we performed additional procedures, other matters may have come to our attention regarding the CityÓs noncompliance with the above referenced provisions, insofar as they relate to accounting matters. The purpose of this report is solely to describe the scope of our testing of compliance and the results of that testing, and not to provide an opinion on compliance. Accordingly, this communication is not suitable for any other purpose. Minneapolis, Minnesota May 31. 2023 3 Council Packet Page Number 59 of 434 F3, Attachment 4 Comprehensive Financial Report for the year ended December 31, 20 City of Maplewood Minnesota Council Packet Page Number 60 of 434 F3, Attachment 4 Council Packet Page Number 61 of 434 F3, Attachment 4 ANNUAL COMPREHENSIVE FINANCIAL REPORT OF THE CITY COUNCIL OF MAPLEWOOD, MINNESOTA Year Ended December 31, 2022 Melinda Coleman, City Manager PREPARED BY: THE FINANCE DEPARTMENT Council Packet Page Number 62 of 434 F3, Attachment 4 Council Packet Page Number 63 of 434 F3, Attachment 4 City of Maplewood Table of Contents Introductory Section Page Elected Officials and Administration 1 Organizational Chart 2 Location of City 3 Letter of Transmittal 5 Certificate of Achievement for Excellence in Financial Reporting 9 Financial Section Independent Auditor's Report 11 Management's Discussion and Analysis 15 Basic Financial Statements Government-Wide Financial Statements Statement of Net Position 28 Statement of Activities 29 Fund Financial Statements Balance Sheet Î Governmental Funds 30 Reconciliation of the Balance Sheet to the Statement of Net Position Î Governmental Funds 33 Statement of Revenues, Expenditures, and Changes in Fund Balances Î Governmental Funds 34 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances to the Statement of Activities Î Governmental Funds 37 Statement of Net Position Î Proprietary Funds 38 Statement of Revenues, Expenses, and Changes in Fund Net Position Î Proprietary Funds 40 Statement of Cash Flows Î Proprietary Funds 42 Notes to Basic Financial Statements 47 Required Supplementary Information Schedule of Revenues, Expenditures, and Changes in Fund Balances Î Budget and Actual Î General Fund 90 Schedule of Changes in Net OPEB Liability and Related Ratios 92 Schedule of City's Proportionate Share of Net Pension Liability Î General Employees Retirement Fund 94 Schedule of City's Proportionate Share of Net Pension Liability Î Police and Fire Retirement Fund 94 Schedule of City Contributions Î General Employees Retirement Fund 95 Schedule of City Contributions Î Police and Fire Retirement Fund 95 Notes to Required Supplementary Information 97 Supplementary Information Combining and Individual Fund Statements and Schedules Nonmajor Governmental Funds 107 Combining Balance Sheet Î Nonmajor Governmental Funds 108 Council Packet Page Number 64 of 434 F3, Attachment 4 City of Maplewood Table of Contents Financial Section (Continued) Page Supplementary Information (Continued) Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Î Nonmajor Governmental Funds 109 Combining and Individual Fund Statements and Schedules (Continued) Nonmajor Special Revenue Funds 111 Combining Balance Sheet Î Nonmajor Special Revenue Funds 112 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Î Nonmajor Special Revenue Funds 114 Nonmajor Capital Projects Funds 116 Combining Balance Sheet Î Nonmajor Capital Projects Funds 118 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Î Nonmajor Capital Projects Funds 124 Schedules of Revenues, Expenditures, and Changes in Fund Balance Î Budget and Actual Schedule of Revenues, Expenditures, and Changes in Fund Balances Î Budget and Actual Î Special Revenue Fund Î Charitable Gambling Tax 130 Schedule of Revenues, Expenditures, and Changes in Fund Balance Î Budget and Actual Î Special Revenue Fund Î Maplewood Area EDA 131 Schedule of Revenues, Expenditures, and Changes in Fund Balances Î Budget and Actual Î Special Revenue Fund Î Police Services 132 Schedule of Revenues, Expenditures, and Changes in Fund Balances Î Budget and Actual Î Special Revenue Fund Î Tree Preservation 133 Schedule of Revenues, Expenditures, and Changes in Fund Balances Î Budget and Actual Î Special Revenue Fund Î Cable Television 134 Schedule of Revenues, Expenditures, and Changes in Fund Balances Î Budget and Actual Î Special Revenue Fund Î Fire Training Facility Î Operations 135 Schedule of Revenues, Expenditures, and Changes in Fund Balances Î Budget and Actual Î Debt Service Fund 136 Schedule of Revenues, Expenditures, and Changes in Fund Balances Î Budget and Actual Î Capital Projects Fund Î Public Improvement Projects Fund 137 Schedule of Revenues, Expenditures, and Changes in Fund Balances Î Budget and Actual Î Capital Projects Fund Î Street Revitalization Fund 138 Schedule of Revenues, Expenditures, and Changes in Fund Balances Î Budget and Actual Î Capital Projects Fund Î Fire Station Fund 139 Schedule of Revenues, Expenditures, and Changes in Fund Balances Î Budget and Actual Î Capital Projects Fund Î General Building Replacement Fund 140 Schedule of Revenues, Expenditures, and Changes in Fund Balances Î Budget and Actual Î Capital Projects Fund Î Community Center Building Improvements 141 Schedule of Revenues, Expenditures, and Changes in Fund Balances Î Budget and Actual Î Capital Projects Fund Î Capital Improvement Projects 142 Council Packet Page Number 65 of 434 F3, Attachment 4 City of Maplewood Table of Contents Financial Section (Continued) Page Schedule of Revenues, Expenditures, and Changes in Fund Balances Î Budget and Actual Î Capital Projects Fund - Police Vehicles and Equipment 143 Schedule of Revenues, Expenditures, and Changes in Fund Balances Î Budget and Actual Î Capital Projects Fund Î Park Development 144 Schedule of Revenues, Expenditures, and Changes in Fund Balances Î Budget and Actual Î Capital Projects Fund Î Public Safety Training Facility Fund 145 Schedule of Revenues, Expenditures, and Changes in Fund Balances Î Budget and Actual Î Capital Projects Fund Î Right-of-Way 146 Schedule of Revenues, Expenditures, and Changes in Fund Balances Î Budget and Actual Î Capital Projects Fund ÎTax Increment Economic Development District 1-11 147 Schedule of Revenues, Expenditures, and Changes in Fund Balances Î Budget and Actual Î Capital Projects Fund Î Tax Increment Economic Development District 1-12 148 Schedule of Revenues, Expenditures, and Changes in Fund Balances Î Budget and Actual Î Capital Projects Fund Î Tax Increment Housing 1-4 149 Schedule of Revenues, Expenditures, and Changes in Fund Balances Î Budget and Actual Î Capital Projects Fund Î Tax Increment Housing 1-5 150 Schedule of Revenues, Expenditures, and Changes in Fund Balances Î Budget and Actual Î Capital Projects Fund Î Tax Increment Housing 1-6 151 Schedule of Revenues, Expenditures, and Changes in Fund Balances Î Budget and Actual Î Capital Projects Fund Î Tax Increment Housing 1-7 152 Schedule of Revenues, Expenditures, and Changes in Fund Balances Î Budget and Actual Î Capital Projects Fund Î Tax Increment Housing 1-8 153 Schedule of Revenues, Expenditures, and Changes in Fund Balances Î Budget and Actual Î Capital Projects Fund Î Tax Increment Housing 1-10 154 Schedule of Revenues, Expenditures, and Changes in Fund Balances Î Budget and Actual Î Capital Projects Fund Î Tax Increment Housing 1-13 155 Schedule of Revenues, Expenditures, and Changes in Fund Balances Î Budget and Actual Î Capital Projects Fund Î Tax Increment Housing 1-14 156 Schedule of Revenues, Expenditures, and Changes in Fund Balances Î Budget and Actual Î Capital Projects Fund Î Water Availability Charge North St. Paul District 157 Schedule of Revenues, Expenditures, and Changes in Fund Balances ÎBudget and Actual Î Capital Projects Fund Î Water Availability Charge St. Paul District 158 Internal Service Funds 159 Statement of Net Position Î Internal Service Funds 160 Statement of Revenues, Expenses, and Changes in Fund Net Position Î Internal Service Funds 162 Statement of Cash Flows Î Internal Service Funds 164 Council Packet Page Number 66 of 434 F3, Attachment 4 City of Maplewood Table of Contents Financial Section (Continued) Page Combining Balance Sheet Î Debt Service Funds 168 Combining Schedule of Revenues, Expenditures, and Changes in Fund Balances Î Debt Service Funds 172 Statistical Section Table Page Net Position by Component 1 182 Changes in Net Position 2 184 Fund Balances of Governmental Funds 3 188 Changes in Fund Balances of Governmental Funds 4 190 Tax Capacity, Estimated Market Value, and Indicated Market Value 5 192 Direct and Overlapping Property Tax Rates 6 193 Principal Property Taxpayers 7 194 Property Tax Levies and Collections 8 195 Ratios of Outstanding Debt by Type 9 196 Ratios of General Bonded Debt Outstanding and Legal Debt Margin 10 198 Direct and Overlapping Governmental Activities Debt 11 199 Legal Debt Margin Information 12 200 Pledged Revenue Coverage 13 202 Demographic and Economic Statistics 14 203 Principal Employers 15 205 Full-Time Budgeted City Government Employees by Function/Program 16 206 Operating Indicators by Function/Program 17 208 Capital Asset Statistics by Function 18 210 Miscellaneous Statistical Facts 19 212 Council Packet Page Number 67 of 434 F3, Attachment 4 City of Maplewood Elected Officials and Administration December 31, 2022 Elected OfficialsPositionTerm Expires Marylee AbramsMayorJanuary 1, 2027 Kathleen JuenemannCouncil MemberJanuary 1, 2027 Nikki VillavicencioCouncil MemberJanuary 1, 2025 Rebecca CaveCouncil MemberJanuary 1, 2025 Bill KnutsonCouncil MemberJanuary 1, 2023 Administration Melinda ColemanCity Manager Mike DarrowAssistant City Manager / Human Resources Director Ellen Paulseth Finance Director Brian BierdemanDirector of Public Safety Steve LoveDirector of Public Works Michael MondorFire & Emergency Medical Services Chief Mychal FowldsInformation Technology Director 1 Council Packet Page Number 68 of 434 F3, Attachment 4 City of Maplewood Organizational Chart December 31, 2022 2 Council Packet Page Number 69 of 434 F3, Attachment 4 City of Maplewood Location of City December 31, 2022 3 Council Packet Page Number 70 of 434 F3, Attachment 4 4 Council Packet Page Number 71 of 434 F3, Attachment 4 May 31, 2023 To the Honorable Mayor, City Council, and Citizens of the City of Maplewood: State law requires the chief financial officer in cities with a population of more than 2,500 to submit to the state auditor audited financial statements within 180 days after the close of each fiscal year. State law also requires that these statements be submitted to the Mayor and council members within 210 days after the close of each fiscal year. Pursuant to that requirement, the Annual Comprehensive Financial Report of the City of Maplewood for the fiscal year ended December 31, 2022, is submitted herewith. This report consists of managementÓs representations concerning the finances of the City of Maplewood. Consequently, management assumes full responsibility for the completeness and reliability of all of the information presented in this report. To provide a reasonable basis for making these representations, management has established a comprehensive internal control framework that is designed both to protect the governmentÓs assets from loss, theft, or misuse and to compile sufficient reliable information for the preparation of the financial statements in conformity with generally accepted accounting principles (GAAP). Because the cost of internal controls should not outweigh their benefits, the comprehensive framework of internal controls has been designed to provide reasonable rather than absolute assurance that the financial statements will be free from material misstatement. As management, we assert that, to the best of our knowledge and belief, this financial report is complete and reliable in all material respects. The financial statements in this report have been audited by BerganKDV, Ltd., a firm of licensed certified public accountants. The goal of the independent audit was to provide reasonable assurance that the financial statements of the City of Maplewood for the fiscal year ended December 31, 2022, are free of material misstatement. The independent audit involved examining on a test basis, evidence supporting the amounts and disclosures in the financial statements; assessing the accounting principles used and significant estimates made by management; and evaluating the overall financial statement presentation. The independent auditor concluded, based upon the audit, that there was a reasonable basis for rendering an unmodified opinion that the City of MaplewoodÓs financial statements for the fiscal year ended December 31, 2022, are fairly presented in conformity with GAAP. The independent auditorÓs report is presented as the first component of the financial section of this report. GAAP requires that management provide a narrative introduction, overview, and analysis to accompany the basic financial statements in the form of ManagementÓs Discussion and Analysis (MD&A). This letter of transmittal is designed to complement the MD&A and should be read in conjunction with it. The MD&A can be found immediately following the report of the independent auditors. Profile of the Government The City of Maplewood, incorporated in 1957, is located in Ramsey County, Minnesota, adjacent to the City of St. Paul. The City is comprised of an area of 19.13 square miles. The population of the City according to the 2020 U.S. Census Bureau is 42,088, which is a 10.7% increase over the 2010 Census count of 38,018. The City of Maplewood is empowered to levy a property tax on real estate properties located within its boundaries. 5 Council Packet Page Number 72 of 434 F3, Attachment 4 Profile of the Government (Continued) The City of Maplewood has operated under the council-manager form of government since 1974. Policy- making and legislative authority are vested in a governing council consisting of the mayor and four other members. The governing council is responsible, among other things, for passing ordinances, adopting the budget, appointing committees, and hiring the city manager. The city manager is responsible for carrying out the policies and ordinances of the governing council, for overseeing the day-to-day operations of the government, and for appointing the heads of the various departments. The council is elected on a non- partisan basis. Council members serve four-year staggered terms and are elected at large. The City of Maplewood provides a full range of services, including police and fire protection; the construction and maintenance of streets and other infrastructure; and recreational activities. The annual budget serves as the foundation for the City of MaplewoodÓs financial planning and control. Budget-to-actual comparisons are provided in this report for each individual governmental fund for which an appropriated annual budget has been adopted. For the General Fund, this comparison is presented on page 88 as part of the required supplementary information for the governmental funds. For governmental funds, other than the General Fund, with appropriated annual budgets, these comparisons are presented in the governmental fund subsection of this report, starting on page 126. Factors Affecting Financial Condition The information presented in the financial statements is best understood when it is considered from the broader perspective of the specific environment within which the City of Maplewood operates. Local Economy: The region has a varied tax base that adds to the relative stability of the unemployment rate. Local and national unemployment rates have decreased over this past year as evidenced by the non- seasonally adjusted unemployment rates listed in the following graph. 6 Council Packet Page Number 73 of 434 F3, Attachment 4 Factors Affecting Financial Condition (Continued) Since the 3M Company accounts for over 6% of the CityÓs tax base and has more than 10,000 employees at its headquarters complex in Maplewood, its operations have a major effect on the economic climate of the area. 3M will continue to invest in its Maplewood campus and maintain its strong presence in the City. 3M is a diversified manufacturing and technology company that is the largest employer in Minnesota and has operations in more than 60 countries. It is one of 30 stocks that make up the Dow Jones Industrial Average. Long-Term Financial Planning: The 2023-2027 Capital Improvement Plan (CIP) for the City of Maplewood will coordinate the financing and timing of major equipment purchases and construction projects. The CIP was adopted by the City Council in December of 2022. The Capital Improvement Plan is updated each year, focusing on City needs and goals. Many of the projects scheduled for 2023-2027 will result in the accomplishment of several City goals that are as follows: 1. Redevelopment efforts are reflected by the inclusion of the following projects in the 2023-2027 CIP Plan: 1) Housing Replacement Program; and 2) Gladstone Area Redevelopment (phase III). 2. An analysis of all Maplewood City buildings calls for investment in the cityÓs facilities. The City will utilize local government aid and tax levies over the next five years to complete the items listed in the CIP. 3. Revenues in the Park Development Fund are expected to trend up as the housing market and commercial development recover. Maplewood is nearly fully developed. Park projects in this plan will proceed as Park Availability Charge (PAC) revenue is available. 4. A Parks System Master Plan was completed in 2014, which called for major investment in MaplewoodÓs existing parks. The City will issue Tax Abatement bonds as needed to complete some items in the plan. 5. The CityÓs ash trees are infected with the Emerald Ash Borer. The City is levying a tax in the amount of $100,000 per year for the next five years to remove and replace infected ash trees. 6. Annual expenditures of approximately $600,000 are proposed for the planning period for replacement of vehicles and equipment in the Fleet Management Fund. This investment is necessary to keep maintenance costs to a minimum. 7. A Public Safety Equipment Fund accounts for vehicle and equipment purchases for the Police and Fire Departments. An ongoing levy of nearly $600,000 per year will be needed for years 2023-2027. 8. Ten major street projects are proposed for years 2023-2027, along with several smaller projects. The costs of these projects total more than $49 million. The City will finance the smaller pavement projects with gas franchise fees and the larger projects with general obligation debt. 9. Two ambulances will be replaced over the five-year planning period. 7 Council Packet Page Number 74 of 434 F3, Attachment 4 Relevant Financial Policies The City has established a comprehensive set of financial policies for use as a guideline during the budget process. One of the policies deals with unpredictable revenues. The City uses a conservative approach in making ongoing revenue assumptions by utilizing growth patterns and knowledge of the developing areas. Changes in state tax law over the years have resulted in funding changes for both schools and local governments. Large cuts in both local government aid and the market value homestead credit programs resulted in revenue losses to the City. Due to the uncertainty in receiving the aid from the state, the state aid revenues are no longer included in the General Fund budget. Awards and Acknowledgements The Government Finance Officers Association of the United States and Canada (G.F.O.A.) awarded a Certificate of Achievement for Excellence in Financial Reporting to the City of Maplewood for its annual comprehensive financial report for the fiscal year ended December 31, 2021. In order to be awarded a Certificate of Achievement, a governmental unit must publish an easily readable and efficiently organized annual comprehensive financial report, whose contents conform to program standards. Such reports must satisfy both generally accepted accounting principles and applicable legal requirements. A Certificate of Achievement is valid for a period of one year only. We believe our current report continues to conform to Certificate of Achievement program requirements, and we will submit it to G.F.O.A. to determine its eligibility for another certificate. We would like to express our appreciation and thanks to all City personnel who supported or assisted in the preparation of essential information for this report. Special thanks go to the Finance Department staff whose dedicated service enabled this report. Also, we would like to express our appreciation and thanks to the staff of BerganKDV, Ltd. who have provided advice and assistance in the preparation of this report. Respectfully submitted, Melinda Coleman City Manager 8 Council Packet Page Number 75 of 434 F3, Attachment 4 City of Maplewood Certificate of Achievement for Excellence in Financial Reporting 9 Council Packet Page Number 76 of 434 F3, Attachment 4 10 Council Packet Page Number 77 of 434 F3, Attachment 4 Independent Auditor's Report Honorable Mayor and Members of the City Council City of Maplewood Maplewood, Minnesota Report on the Audit of the Financial Statements Opinions We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of City of Maplewood, as of and for the year ended December 31, 2022, and the related notes to the financial statements, which collectively comprise City of Maplewood'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 City of Maplewood, as of December 31, 2022, 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 City of Maplewood 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. Emphasis of Matter Î Implementation of GASB 87 The City has adopted new accounting guidance, Governmental Accounting Standards Board (GASB) Statement No. 87, Leases. Our opinion is not modified with respect to this matter. 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 City of Maplewood's ability to continue as a going concern for one year beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter. 11 Council Packet Page Number 78 of 434 F3, Attachment 4 Auditor's Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements. In performing an audit in accordance with GAAS and Government Auditing Standards, we: Exercise professional judgment and maintain professional skepticism throughout the audit. Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of City of Maplewood'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 City of Maplewood's ability to continue as a going concern for a reasonable period of time. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal controlÎrelated matters that we identified during the audit. Required Supplementary Information Accounting principles generally accepted in the United States of America require that the Management's Discussion and Analysis, which follows this report letter, and Required Supplementary information as listed in the Table of Contents be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board (GASB), who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. 12 Council Packet Page Number 79 of 434 F3, Attachment 4 Required Supplementary Information (Continued) 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. 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. 13 Council Packet Page Number 80 of 434 F3, Attachment 4 Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated May 31, 2023, on our consideration of the City of Maplewood's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of internal control over financial reporting or on compliance.That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City of Maplewood's internal control over financial reporting and compliance. Minneapolis, Minnesota May 31, 2023 14 Council Packet Page Number 81 of 434 F3, Attachment 4 City of Maplewood Management's Discussion and Analysis As management of the City of Maplewood, we offer readers of the City of Maplewood's financial statements this narrative overview and analysis of the financial activities of the City of Maplewood for the fiscal year ended December 31, 2022. 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 $194,441,711 (net position). Of this amount, $24,228,568 (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 $9,508,813. As of the close of the current fiscal year, the City of Maplewood's governmental funds reported combined ending fund balances of $41,700,886. At the end of the current fiscal year, unassigned fund balance for the General Fund was $13,349,890, or 58.35% percent of total General Fund revenues. The City of Maplewood's long-term liabilities for governmental and business-type activities decreased by $12,464,758 during the current fiscal year. Overview of the Financial Statements This discussion and analysis are intended to serve as an introduction to the City of Maplewood's basic financial statements. The City of Maplewood's basic financial statements comprise three components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves. Government-wide financial statements. The government-wide financial statements are designed to provide readers with a broad overview of the City of Maplewood's finances, in a manner similar to a private-sector business. The statement of net position presents information on all of the City of Maplewood's assets, deferred outflows of resources, liabilities, and deferred inflow of resources, with the difference reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the City of Maplewood is improving or deteriorating. The statement of activities presents information showing how the City's net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods (e.g. uncollected taxes and earned but unused vacation leave). 15 Council Packet Page Number 82 of 434 F3, Attachment 4 City of Maplewood Management's Discussion and Analysis Overview of the Financial Statements (Continued) Government-wide financial statements. (Continued) Both of the government-wide financial statements distinguish functions of the City of Maplewood that are principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business-type activities). The governmental activities of the City of Maplewood include general government, public safety, public works, parks and recreation, citizen services, and environmental and economic development. The business-type activities of the City of Maplewood include ambulance service, street light utility, and sanitary sewer, environmental utility, and recycling program. The government-wide financial statements are located on pages 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. 16 Council Packet Page Number 83 of 434 F3, Attachment 4 City of Maplewood Management's Discussion and Analysis Overview of the Financial Statements (Continued) Proprietary funds. The City of Maplewood maintains two different types of proprietary funds. Enterprise funds report the same functions presented as business-type activities in the government-wide financial statements. The City of Maplewood uses enterprise funds to account for its ambulance service, environmental utility, recycling program, sanitary sewer, and street light utility operations. Internal service funds are accounting devices used to accumulate and allocate costs internally among the City of Maplewood's various functions. The City of Maplewood uses internal service funds to account for its information technology, employee benefits, fleet management, and risk management. Because these services predominantly benefit governmental rather than business-type functions, they have been included within governmental activities in the government-wide financial statements. Proprietary funds provide the same type of information as the government-wide financial statements, only in more detail. The proprietary fund financial statements provide separate information for the ambulance service, environmental utility, recycling program, sanitary sewer, and street light utility operations. All are major funds of the City of Maplewood. Conversely, all internal service funds are combined into a single, aggregated presentation in the proprietary fund financial statements. Individual fund data for the internal service funds is provided in the form of combining statements elsewhere in this report. The basic proprietary fund financial statements are located on pages 38-45 of this report. Fiduciary funds. Fiduciary funds account for resources held for the benefit of parties outside the government. Fiduciary funds are not reflected in the government-wide financial statements because the resources of those funds are not available to support the City of Maplewood's own program. The accounting used for fiduciary funds is similar to that used for proprietary funds. There are no basic fiduciary fund financial statements included in this report. Notes to the financial statements. The notes provide additional information that is essential to a full understanding of the data provided in the governmentÎwide and fund financial statements. The notes to the financial statements are located on pages 47-88 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 107-173 of this report. Government-wide Financial Analysis As noted earlier, net position may serve over time as a useful indicator of a government's financial position. In the case of the City of Maplewood, assets and deferred outflows of resources exceeded liabilities and deferred inflows of resources by $194,441,711 at the close of the most recent fiscal year. 17 Council Packet Page Number 84 of 434 F3, Attachment 4 City of Maplewood Management's Discussion and Analysis Government-wide Financial Analysis (Continued) By far the largest portion of the City of Maplewood's net position, 77.6%, reflects its net investment in capital assets (e.g., infrastructure, land, buildings, vehicles, and equipment) less any related debt used to acquire those assets that is still outstanding. The City of Maplewood uses these capital assets to provide services to citizens; consequently, these assets are not available for future spending. Although the City of Maplewood's investment in its capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities. City of Maplewood's Net Position GovernmentalBusiness-Type ActivitiesActivitiesTotal 202220212022202120222021 Current assets/other56,409,030$ $ 69,529,617$ 11,935,111$ 13,213,784$ 68,344,141$ 82,743,401 Capital assets 170,908,964 158,483,112 37,230,553 37,807,405 208,139,517 196,290,517 Total assets 227,317,994 228,012,729 49,165,664 51,021,189 276,483,658 279,033,918 Deferred outflow of resources 23,553,697 13,247,719 401,903 551,904 23,955,600 13,799,623 Current liabilities11,629,036 21,434,753 398,670 431,268 12,027,706 21,866,021 Noncurrent liabilities91,128,794 66,609,776 1,487,150 1,049,515 92,615,944 67,659,291 Total liabilities102,757,830 88,044,529 1,885,820 1,480,783 104,643,650 89,525,312 Deferred inflows of resources 1,179,742 17,620,143 174,155 755,188 1,353,897 18,375,331 Net position Net Investment in Capital Assets 115,135,340 99,071,066 37,230,553 37,807,405 150,970,893 140,013,471 Restricted 19,242,250 21,816,963 - 19,242,250- 21,816,963 Unrestricted 12,556,529 14,707,747 10,277,039 11,529,717 24,228,568 23,102,464 Total net position146,934,119$ $ 135,595,776$ 47,507,592$ 49,337,122$ 194,441,711$ 184,932,898 A portion of the City of Maplewood's net position represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net position, $24,228,568, is available to meet the City's ongoing obligations to citizens and creditors. At the end of the current fiscal year, the City of Maplewood is able to report positive balances in all categories of net position for the government as a whole. However, unrestricted net position in governmental activities was $12,556,529, due to the GASB 68 and GASB 71 requirement to report a total net pension liability of $37,155,091 and the GASB 75 requirements to report a total OPEB liability of $1,920,456. The City of Maplewood's net position increased by $9,508,813 in 2022, compared to an increase of $13,093,961 in 2021. Governmental activities increased the City's net position by $11,338,343. Business-type activities decreased the net position by $1,829,530. Key elements of this net increase are noted on the following page: 18 Council Packet Page Number 85 of 434 F3, Attachment 4 City of Maplewood Management's Discussion and Analysis Government-wide Financial Analysis (Continued) City of Maplewood's Changes in Position GovernmentalBusiness-Type ActivitiesActivitiesTotal 202220212022202120222021 Revenues Program revenues Charges for services$ 7,428,503$ 4,046,564$ 13,853,190$ 12,751,995$ 21,281,693$ 16,798,559 Operating grants and contributions1,318,151 5,860,104 281,223 373,007 1,599,374$ 6,233,111 Capital grants and contributions5,494,798 5,020,564 674,833 2,720,312 6,169,631 7,740,876 General revenues General property taxes 24,257,221 22,829,246 199 24,257,420306 22,829,552 Miscellaneous taxes 1,862,843 1,876,585 - 1,862,843- 1,876,585 Tax increment collections 2,030,992 1,919,195 - 2,030,992- 1,919,195 Grants and contributions not restricted to specific programs 1,655,117 1,365,277 - 1,655,117- 1,365,277 Unrestricted investment earnings(1,330,806) (121,291) (230,327) (7,771) (1,561,133) (129,062) Other 155,282 84,030 1,987 3,829 157,269 87,859 Gain on disposal of capital assets1,583,274 - 2,500 8,483 1,585,774 8,483 Total revenues 44,455,375 42,880,274 14,583,605 15,850,161 59,038,980 58,730,435 Expenses General government 5,465,774 4,637,368 - 5,465,774- 4,637,368 Public safety 15,202,237 11,317,367 - 15,202,237- 11,317,367 Public works 9,852,407 12,956,558 - 9,852,407- 12,956,558 Parks & recreation 1,560,453 1,172,390 - 1,560,453- 1,172,390 Community development 3,578,402 3,002,677 - 3,578,402- 3,002,677 Interest and fiscal charges 1,170,514 983,889 - 1,170,514- 983,889 Sewer - 5,683,267- 4,975,531 5,683,267 4,975,531 Environmental utility - 1,991,448- 1,954,477 1,991,448 1,954,477 Recycling program - 1,050,352- 1,032,626 1,050,352 1,032,626 Ambulance service - 3,721,153- 3,404,091 3,721,153 3,404,091 Street light utility - - 254,160 199,500 254,160 199,500 Total expenses 36,829,787 34,070,249 12,700,380 11,566,225 49,530,167 45,636,474 Increase (decrease) in net position before transfers 8,810,0257,625,588 1,883,225 4,283,936 9,508,813 13,093,961 Transfers3,712,755 1,061,821 (3,712,755) (1,061,821) - - Increase (decrease) in net position11,338,343 9,871,846 (1,829,530) 3,222,115 9,508,813 13,093,961 Net position on January 1135,595,776 125,723,930 49,337,122 46,115,007 184,932,898 171,838,937 Net position on January 1 - restated135,595,776 125,723,930 49,337,122 46,115,007 184,932,898 171,838,937 Net position on December 31146,934,119$ 135,595,776$ 47,507,592$ 49,337,122$ 194,441,711$ 184,932,898$ 19 Council Packet Page Number 86 of 434 F3, Attachment 4 City of Maplewood Management's Discussion and Analysis Government-wide Financial Analysis (Continued) Governmental activities. Overall, governmental revenues increased 3.7%, or $1,575,101, due to several factors. Property taxes increased $1,414,233. Capital grants increased 9.4%, or $474,234, due to grants related to street projects in 2022. Charges for services increased 83.6%, or $3,381,939, partially due to record high building permit revenue. Other Revenues increased $1,654,526 due to the sale of an old fire station. Operating grants decreased 77.5%, or $4,541,953, due to one-time federal ARPA funds received in 2021. Investment earnings decreased 997.2%, or $1,209,515, due to a large market value adjustment made at year-end. Expenses for governmental activities increased 8.1%, or $2,759,538, in 2022, mostly due to inflationary increases. The graphs below provide comparisons of the governmental activities program revenues and expenses. , 20 Council Packet Page Number 87 of 434 F3, Attachment 4 City of Maplewood Management's Discussion and Analysis Government-wide Financial Analysis (Continued) Business-type activities. Revenues for business-type activities decreased 6.5%, or $1,036,068, partially due to decreases in capital contributions. Ambulance charges for services were up 11%, or $269,773. Sewer utility billing charges were up 13.8%, or $760,689 due to rate increases. Sewer treatment expenses were up 15%, or $553,052. The graphs below show the business-type activities revenue and expense comparisons. 21 Council Packet Page Number 88 of 434 F3, Attachment 4 City of Maplewood Management's Discussion and Analysis Financial Analysis of the Government's Funds Governmental funds. The focus of the City of Maplewood's governmental funds is to provide information on near-term inflows, outflows, and balances of spendable resources. Such information is useful in assessing the City of Maplewood's financing requirements. In particular, unassigned fund balance may serve as a useful measure of a government's net resources available for spending at the end of the fiscal year. At the end of the current fiscal year, the City of Maplewood's governmental funds reported combined ending fund balances of $41,700,886. Approximately 31% of this total, or $12,922,752, constitutes unassigned fund balance. The remainder of the total fund balance, $28,778,134, is not available for new spending because it is either A) nonspendable, $30,867 B) restricted, $14,694,661, C) committed, $1,523,893, or D) assigned, $12,528,713, for other purposes. The fund balance in the General Fund decreased by $2,155,309 in 2022, compared to the 2021 increase of $3,735,233. From 2021 to 2022, total revenues of the general fund decreased 12.7% while total expenditures increased 5.81%. The most significant decrease in General Fund revenues occurred in intergovernmental revenue due to the receipt and recognition of federal ARPA revenue in 2021. In 2022, General Fund expenditures exceeded revenues b15y $493,294 before transfers. Overall, revenues came in at 102.4% of the final budget, primarily due to building permit collections. Expenditures were 98.9% of the final budget, primarily due to vacancies in the police department. Other funding sources totaling $3,087,807 related to the ARPA funds received 2021 were transferred to other funds in 2022. The fund balance of the General Fund at year-end is $15,274,651. The fund balance in the Debt Service Funds decreased by $8,980,651, primarily due to principal retirements and interest payments. The fund balance in the Public Improvement Projects Fund decreased in 2022 by $1,242,621. The fund balance in the Fire Station Capital Project Fund decreased $2,534,168, due to capital outlay purchases for the new fire station. Proprietary funds. The City of Maplewood's financial statements for proprietary funds provide the same type of information found in the government-wide financial statements, but in more detail. The unrestricted net position in the six proprietary funds totals $9,605,983. 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 2022 were $2,718,017 and $3,710,140, respectively. In addition, there were net non-operating revenues of $112,142, which resulted in a decrease in net position of $879,981. 22 Council Packet Page Number 89 of 434 F3, Attachment 4 City of Maplewood Management's Discussion and Analysis Financial Analysis of the Government's Funds (Continued) Proprietary funds. (Continued) The Environmental Utility Fund is used to account for the City's storm water management program and projects. These activities are financed by an environmental utility charge that began in October 2003. Financial data for 202122 and 2021 is as follows: Environmental Utility Fund 20222021 Operating revenues$ 3,135,632$ 3,125,044 Operating expenses (1,996,958) (2,031,409) Operating income 1,138,674 1,093,635 Add back depreciation 702,433 633,516 Operating income before depreciation$ 1,841,107$ 1,727,151 Environmental utility charges were last increased by 3.8% effective January 1, 2019, to finance operating expenses and capital improvements. The Recycling Program Fund accounts for the use of recycling charges that are levied to finance recycling costs and public education on solid waste reduction and recycling. Operating revenues and expenses for 2022 and 2021 are as follows: Recycling Fund 20222021 Operating revenues$ 1,204,437$ 1,179,153 Operating expenses (1,049,105) (1,033,172) Operating loss/income 155,332 145,981 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 $4,194,578 in 2022 and $3,641,526 in 2021. Consequently, the City's sewer utility rates are determined by the Metropolitan Council sewage treatment charges. Financial data for 2022 and 2021 is shown below: Sewer Fund 20222021 Operating revenues$ 6,346,363$ 5,550,967 Operating expenses (5,675,033) (4,902,935) Operating income 671,330 648,032 Add back depreciation 365,420 362,634 Operating income before depreciation$ 1,036,750$ 1,010,666 23 Council Packet Page Number 90 of 434 F3, Attachment 4 City of Maplewood Management's Discussion and Analysis Financial Analysis of the Government's Funds (Continued) Proprietary funds. (Continued) The Sanitary Sewer Fund (Continued) Sewer rates increased 2.2% in 2021 and 15.7% in 2022. The Street Light Utility Fund accounts for electric franchise fee revenues used to finance the street light expenses. In fiscal year 2022, operating revenues and expenses in the Street Light Utility Fund were $448,741 and $253,970, respectively. Budgetary Highlights General Fund Most general municipal services are accounted for in the City's General Fund. The following is a summary of the transactions: Favorable Amended (Unfavorable) BudgetActual Revenues$ 22,877,71122,317,280$ 560,431$ Expenditures(23,632,280) (23,371,005) 261,275 Other financing sources (uses)1,355,000 (1,662,015) (3,017,015) Net change$ (2,155,309)40,000$ (2,195,309)$ Fund balances January 1, 202217,429,960 December 31, 202215,274,651$ General Fund revenues were 102.5% of the final budget, due to continued robust building permit activity. Expenditures were 98.9% of the budget, due to savings in all departments. The largest savings occurred in the police department due to temporary position vacancies. The December 31, 2022, fund balance amount fell below the amount anticipated in the final 2022 budget by $2,195,309. At the end of 2022, the unassigned fund balance for the General Fund was $13,349,890 or 58.4% percent of General Fund operating revenues. There were no amendments to the original budget for the General Fund in 2022. The expenditure budgets were not increased. The other financing uses (transfers out) did not change. Net changes to the budget resulted in a planned budgeted surplus of $40,000. The actual change to net position was a decrease of $2,155,309. 24 Council Packet Page Number 91 of 434 F3, Attachment 4 City of Maplewood Management's Discussion and Analysis Capital Asset and Debt Administration Capital assets. The City of Maplewood's net investment in capital assets for its governmental and business-type activities, as of December 31, 2022, is $150,970,893 (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 increase to construction in progress of $14,074,934. Increase in infrastructure, buildings, equipment, vehicles and other improvements totaling $5,055,197 before depreciation. City of Maplewood's Capital Assets (Net of Depreciation) GovernmentalBusiness-Type ActivitiesActivities Total Infrastructure$ 96,151,248$ 96,151,248-$ Land 14,756,520 11,624 14,768,144 Buildings and structures 26,050,320 368,202 26,418,522 Equipment 3,412,138 206,291 3,618,429 Vehicles 3,456,750 348,922 3,805,672 Other improvements 765,987 36,295,514 37,061,501 Construction in progress 26,237,763 26,237,763- Leased equipment 78,238 - 78,238 Total$ 170,908,964$ 37,230,553$ 208,139,517 Additional information on the City of Maplewood's capital assets is located in Note 4 on pages 62-64 of this report. Long-term liabilities. The City of Maplewood's long-term liabilities for governmental activities outstanding on December 31, 2022, were $58,530,796, with $55,998,770 consisting of outstanding general obligation (G.O.) bonds and premiums. The outstanding principal on G.O. bonds decreased $12,039,724 during 2022 due to scheduled payments of $14,964,724 and new issuances of $2,925,000. Finance purchase payable at year-end totaled $517,050. Capital leases payable at year-end totaled $69,368. In addition, the City has long-term liabilities in the amount of $1,945,608 for employee benefits. The City of Maplewood maintains an AA+ credit rating from S&P Global Ratings. State statutes limit the amount of general obligation debt a Minnesota city may issue to 3% of total estimated market value. The current debt limitation for the City of Maplewood is $139,276,053. Only $15,895,000 of the City's outstanding debt is included in the statutory limitation as the other debt is either wholly or partially financed by revenues other than a general tax levy. 25 Council Packet Page Number 92 of 434 F3, Attachment 4 City of Maplewood Management's Discussion and Analysis Capital Asset and Debt Administration (Continued) Long-term liabilities. (Continued) Additional information on the City of Maplewood's long-term debt is located in Notes 6 and 7 on pages 65-69 of this report. Economic Factors and Next Year's Budget and Rates Maplewood had an average annual unemployment rate at the end of 2022 of 3.1%. This compares with unemployment rates of 2.8% for Ramsey County, 3.2% for the State of Minnesota and 3.3% for the United States. The City's local tax capacity increased by 15.3% for property taxes payable in 2023. City population is expected to increase 1.5% in 2022. Many factors were considered in preparing the City's budget for the 2023 fiscal year. The City's adopted 2023 budget includes a property tax levy of $25,963,885, which is 6.5% greater than the 2022 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 93 of 434 F3, Attachment 4 BASIC FINANCIAL STATEMENTS 27 Council Packet Page Number 94 of 434 F3, Attachment 4 City of Maplewood Statement of Net Position December 31, 2022 Governmental Business-Type ActivitiesActivitiesTotal Assets $ 6,996,62446,508,603$ 53,505,227$ Cash and investments (including cash equivalents) Receivables 2,018,485593,808 2,612,293 Accounts receivable Interest receivable 28,721171,927 200,648 517512,414 512,931 Taxes receivable Special assessments receivable -7,473,551 7,473,551 -100,000 100,000 Notes receivable Internal balances 1,575,528(1,575,528) - 1,312,3801,107,404 2,419,784 Due from other governments Inventory -151,742 151,742 2,856364,662 367,518 Prepaid items Assets held for resale -1,000,447 1,000,447 Capital assets not being depreciated Land 11,62414,768,14414,756,520 -26,237,763 26,237,763 Construction in progress Capital assets net of accumulated depreciation/amortization 348,9223,456,750 3,805,672 Vehicles Buildings and structures 368,20226,418,52226,050,320 206,2913,618,4293,412,138 Furniture and equipment Improvements other than buildings 36,295,51437,061,501765,987 -96,151,248 96,151,248 Infrastructure Leased equipment -78,238 78,238 227,317,994 49,165,664 276,483,658 T otal assets Deferred Outflows of Resources Deferred outflows of resources related to city pensions 23,130,575 302,793 23,433,368 Deferred outflows of resources related to OPEB 423,122 99,110 522,232 23,553,697 401,903 23,955,600 Total deferred outflows of resources $ 250,871,691$ 49,567,567$ 300,439,258 Total assets and deferred outflows of resources Liabilities Accounts and contracts payable$ 2,377,380$ 144,064$ 2,521,444 608,616 - 608,616 Interest payable Salaries and benefits payable 630,454 234,693 865,147 170,651 19,913 190,564 Due to other governments Deposits payable 1,250,160 - 1,250,160 114,226 - 114,226 Unearned revenue Bonds payable, net 6,168,091 - 6,168,091 Payable within one year Payable after one year 49,830,679 49,830,679- Lease liability Payable within one year 20,423 - 20,423 48,945 - 48,945 Payable after one year Finance purchase payable 194,552 - 194,552 Payable within one year Payable after one year 322,498 - 322,498 Compensated absences payable Payable within one year 94,483 - 94,483 1,851,125 - 1,851,125 Payable after one year Net pension liability 37,155,091 1,037,315 38,192,406 Payable after one year Total OPEB liability 1,920,456 449,835 2,370,291 Payable after one year Total liabilities 102,757,830 1,885,820 104,643,650 Deferred Inflows of Resources Deferred inflows of resources related to city pensions 502,947 15,627 518,574 Deferred inflows of resources related to OPEB 676,795 158,528 835,323 Total deferred inflows of resources 1,179,742 174,155 1,353,897 Net Position Net investment in capital assets 115,135,340 37,230,553 150,970,893 Restricted for Economic development 692,166 - 692,166 Debt service 12,689,865 12,689,865- Tax increment 1,857,422 - 1,857,422 Park development 1,750,024 - 1,750,024 Capital projects 2,252,773 - 2,252,773 Unrestricted 12,556,529 10,277,039 24,228,568 Total net position 146,934,119 47,507,592 194,441,711 $ 250,871,691$ 49,567,567$ 300,439,258 Total liabilities, deferred inflows of resources, and net position See notes to basic financial statements. 28 Council Packet Page Number 95 of 434 F3, Attachment 4 29 nancial statements. See notes to basic fi Council Packet Page Number 96 of 434 F3, Attachment 4 City of Maplewood Balance Sheet - Governmental Funds December 31, 2022 Debt ServiceCapital Projects Public Street Debt Service Improvement Revitilization Fire Station GeneralFundsProjects FundFundFund Assets Cash and investments16,901,315$ 8,019,802$ 2,127,383$ 4,137,218$ 4,469,778$ Accrued interest receivable55,042 25,277 16,074 17,017 18,506 Due from other governments41,625 - 905,586 - - Accounts receivable129,162 - - 307,137 - Notes recievable- - - - - Due from other funds- - - 319,897 - Property taxes receivable372,875 103,304 - - - Special assessments receivable- 5,154,137 - 2,319,414 - Prepaid items28,467 - - - - Assets held for resale- - - - - Total assets17,528,486$ 13,302,520$ 3,049,043$ 7,100,683$ 4,488,284$ Liabilities Accounts payable427,687$ 4,039$ 239,996$ 2,020$ 255,623$ Contracts payable- - 583,436 - - Deposits payable933,265 - - - - Due to other governments132,915 - 1,881 - - Salaries and benefits payable 401,066 - - - - Due to other funds - - - - - Advance payable - - - - - Unearned revenues 114,226 - - - - Total liabilities 2,009,159 4,039 825,313 2,020 255,623 Deferred Inflows of Resources Unavailable revenue - taxes and assessments 244,676 5,156,205 2,308,504- - Total deferred inflows of resources 244,676 5,156,205 2,308,504- - Fund Balances Nonspendable 28,467 - - - - Restricted 8,142,276- 2,223,730 - - Committed - - - - - Assigned 1,896,294 - 4,790,159- 4,232,661 Unassigned 13,349,890 - - - - Total fund balances 15,274,651 8,142,276 2,223,730 4,790,159 4,232,661 Total liabilities, deferred d inflows of resources, an fund balances$ 17,528,486$ 13,302,520$ 3,049,043$ 7,100,683$ 4,488,284 See notes to basic financial statements. 30 Council Packet Page Number 97 of 434 F3, Attachment 4 Nonmajor Total Governmental Governmental FundsFunds $ 43,718,9468,063,450$ 159,77127,855 1,025,56678,355 155,947 592,246 100,000 100,000 319,897- 36,235 512,414 7,473,551- 2,400 30,867 1,000,447 1,000,447 $ 9,464,689$ 54,933,705 $ 821,942$ 1,751,307 583,436- 316,895 1,250,160 6,374 141,170 13,372 414,438 319,897 319,897 904,472 904,472 114,226- 2,382,952 5,479,106 44,328 7,753,713 44,328 7,753,713 2,400 30,867 4,328,655 14,694,661 1,523,893 1,523,893 1,609,599 12,528,713 (427,138) 12,922,752 7,037,409 41,700,886 $ 9,464,689$ 54,933,705 31 Council Packet Page Number 98 of 434 F3, Attachment 4 32 Council Packet Page Number 99 of 434 F3, Attachment 4 City of Maplewood Reconciliation of the Balance Sheet to the Statement of Net Position - Governmental Funds December 31, 2022 Total fund balances - governmental funds$ 41,700,886 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 249,282,369 Less accumulated depreciation/amortization (81,378,712) 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: (54,188,091) Bonds payable (1,810,679) Unamortized bond premium and discount (517,050) Finance purchase payable (69,368) Lease liability (1,920,456) Total OPEB liability (37,155,091) 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. 339,979 Taxes 29,672 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 (502,947) Deferred inflows of resources related to OPEB (676,795) Deferred outflows of resources related to city pensions 23,130,575 Deferred outflows of resources related to OPEB 423,122 Revenues in the Statement of Activities that do not provide current financial resources are not reported as revenues in the funds. 7,384,062 Deferred special assessments (608,616) Governmental funds do not report a liability for accrued interest due and payable. Internal Service Funds are used by management to charge the costs of insurance and capital equipment to individual funds. The assets and liabilities of the Internal Service Funds are 3,471,259 included in governmental activities in the Statement of Net Position. $ 146,934,119 Total net position - governmental activities See notes to basic financial statements. 33 Council Packet Page Number 100 of 434 F3, Attachment 4 City of Maplewood Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds Year Ended December 31, 2022 Debt ServiceCapital Projects Public Street Debt Service Improvement Revitilization GeneralFundsProjects FundFund Revenues General property taxes 18,069,433$ $ 4,965,814$ -$ - Tax increment collections - - - - Miscellaneous taxes 18,696 - 1,236,660- Licenses and permits 2,436,019 - - - Intergovernmental 1,396,651878,460 1,287,500 2,424,537 Special assessments 1,246,699- - 873,040 Charges for services 1,100,420 - - - Fines and forfeitures 153,347 - - - Investment income (449,216) (187,272) (94,087) (148,578) Miscellaneous Contributions and donations 295 - - - Rent 1,495 - - - Other 150,571 2,115,736- 266,174 Total revenues 22,877,711 6,903,701 3,309,149 4,651,833 Expenditures Current Community development 1,666,876 - - - Administration 1,931,262 - - - Finance 1,547,275 15,117 - - Fire 2,590,252 - - - Legislative 159,854 - - - Parks and recreation 497,486 - - - Police 10,453,175 - - - Public works 4,407,636 - - 220,268 Debt service Principal retirement 13,829 6,499,952 - - TIF developer payments - - - - 1,918 1,739,498 - - Interest and other charges Capital outlay Administration 11,465 - - - Finance 10,743 - - - Police 19,893 - - - Fire - - - - Parks and recreation 15,209 - - - Public works 44,132 12,683,607- - Total expenditures 23,371,005 8,254,567 12,683,607 220,268 Excess of revenues over (under) expenditures (493,294) (1,350,866) (9,374,458) 4,431,565 Other Financing Sources (Uses) Issuance of bonds 2,925,000- - - Payment to refunded bonds escrow agent (8,655,000)- - - Premium on debt issued - 117,739 - - Issuance of leases 67,689 - - - Transfers in 1,355,000 958,509 10,621,379 2,489,542 Transfers out (3,087,807) (2,976,033) (2,489,542) (5,271,520) Proceeds from sale of capital asset 3,103 - - - Total other financing sources (uses) (1,662,015) (7,629,785) 8,131,837 (2,781,978) Net change in fund balances (2,155,309) (8,980,651) (1,242,621) 1,649,587 Fund Balances Beginning of year 17,122,92717,429,960 3,466,351 3,140,572 End of year 15,274,651$ 8,142,276$ 2,223,730$ 4,790,159$ See notes to basic financial statements. 34 Council Packet Page Number 101 of 434 F3, Attachment 4 Capital Project Nonmajor Total 432 Fire Station Governmental Governmental FundFundsFunds $ 1,161,004-$ $ 24,196,251 2,030,992- 2,030,992 607,487- 1,862,843 - 20,371 2,456,390 - 5,987,148- - 2,119,739- 863,082- 1,963,502 - 22,945 176,292 (138,944) (220,860) (1,238,957) - 2,500 2,795 186,802- 188,297 191,427- 2,723,908 (138,944) 4,865,750 42,469,200 408,208- 2,075,084 593,577- 2,524,839 - 1,562,392- 175 76,898 2,667,325 - 30,000 189,854 - 36,080 533,566 - 9,600 10,462,775 158,791- 4,786,695 - 316 6,514,097 1,416,606- 1,416,606 - 1,741,45438 142,570- 154,035 - - 10,743 280,957- 300,850 6,254,801 6,254,801- 379,505- 394,714 - 12,727,739- 6,254,976 3,533,146 54,317,569 (6,393,920) 1,332,604 (11,848,369) - 2,925,000- - (8,655,000)- - 117,739- - - 67,689 2,100,000 886,000 18,410,430 (1,522,773)- (15,347,675) 1,759,752 38,816 1,801,671 3,859,752 (597,957) (680,146) (2,534,168) 734,647 (12,528,515) 6,766,829 6,302,762 54,229,401 $ 4,232,661$ 7,037,409$ 41,700,886 35 Council Packet Page Number 102 of 434 F3, Attachment 4 36 Council Packet Page Number 103 of 434 F3, Attachment 4 City of Maplewood Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances to the Statement of Activities - Governmental Funds Year Ended December 31, 2022 Net change in fund balances - governmental funds$ (12,528,515) 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. 17,787,857 Capital outlays (5,195,508) Depreciation/amortization expense (373,841) Loss on disposal Unfunded OPEB obligations are recognized as paid in the governmental funds but recognized as (46,871) the expense is incurred in the Statement of Activities. Governmental funds recognize pension contributions as expenditures at the time of payment in the funds whereas the Statement of Activities factors in items related to pensions on a full accrual perspective. Pension expense (1,418,639) State aid contribution Principal payments on long-term debt are recognized as expenditures in the governmental funds but have no impact on net position in the Statement of Activities. 6,309,724 Bonds payable Refunded bonds payable 190,228 Finance purchase payable 14,145 Lease payable Governmental funds report the effects of bond premiums and discounts when debt is first issued, 321,274 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, 131,927 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 (2,992,689) funds but have no impact on net position in the Statement of Activities. Refunding bond payments are recognized as other financing uses in the governmental funds but 8,655,000 as an increase in net assets in the Statement of Activities. Certain receivables will be collected in subsequent years, but are not available soon enough to pay for the current period's expenditures and, therefore, are deferred in the funds. 60,970 Property taxes delinquent 70,646 Special assessments delinquent 12,849 Special assessments deferred Internal Service Funds are used by management to charge the costs of insurance and capital equipment to individual funds. The net revenue of certain activities of Internal Service Funds is 339,786 reported with governmental activities in the government-wide financial statements. Change in net position - governmental activities $ 11,338,343 See notes to basic financial statements. 37 Council Packet Page Number 104 of 434 F3, Attachment 4 City of Maplewood Statement of Net Position - Proprietary Funds December 31, 2022 Business-Type Activities Enterprise Funds 604 606 Ambulance Environmental 605 Recycling 601 Sanitary ServiceUtilityProgramSewer Assets Current assets $ 1,148,9251,364,088$ 651,658$ 2,547,610$ Cash and cash equivalents Accrued interest receivable 4,8725,732 2,701 10,046 394,507- 145,563 771,916 Due from other governments 7021,766,494 95,911 45,239 Accounts receivable - net -- - 904,472 Advance due from other funds -517 - - Property taxes receivable -- - - Inventory -2,856 - - Prepaid items 1,549,0063,139,687 895,833 4,279,283 Total current assets Noncurrent assets Capital assets 1,460,67139,301,790- 25,320,856 Structures, vehicles, and equipment (13,929,558)(992,072) - (13,935,825) Less: allowance for depreciation 25,372,232468,599 - 11,385,031 Net capital assets 26,921,2383,608,286 895,833 15,664,314 Total assets Deferred Outflows of Resources Deferred outflows of resources related to OPEB 62,294 18,079 1,996 16,741 Deferred outflows of resources related to pensions 153,565- 15,161 134,067 62,294 171,644 17,157 150,808 Total deferred outflows of resources $ 3,670,580$ 27,092,882$ 912,990$ 15,815,122 Total assets and deferred outflows of resources Liabilities Current liabilities Accounts payable $ 23,330$ 22,681$ 74,592$ 4,357 Due to other governments 18,599 - - - Salaries payable 194,769 16,997 2,246 20,681 Employee benefits payable - current portion - - - - Total current liabilities 236,698 39,678 76,838 25,038 Noncurrent liabilities Employee benefits payable - noncurrent portion - - - - Total other post employment benefits (OPEB) liability 282,741 82,053 9,059 75,982 Net pension liability 526,088- 51,940 459,287 Less amount due within one year - - - - Total noncurrent liabilities 282,741 608,141 60,999 535,269 Total liabilities 519,439 647,819 137,837 560,307 Deferred Inflows of Resources Deferred inflows of resources related to OPEB 99,641 28,917 3,193 26,777 Deferred inflows of resources related to pensions - 7,926 782 6,919 99,641 36,843 3,975 33,696 Total deferred inflows of resources Net Position Net investment in capital assets 468,599 25,372,232 11,385,031- Unrestricted 2,582,901 1,035,988 771,178 3,836,088 Total net position 3,051,500 26,408,220 771,178 15,221,119 Total liabilities, deferred inflows of resources, $ 3,670,580$ 27,092,882$ 912,990$ 15,815,122 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 105 of 434 F3, Attachment 4 Business-Type Activities Enterprise Funds Governmental Activities - 607 Street Internal Service Light UtilityTotalFunds $ 1,284,343$ 6,996,624$ 2,789,657 5,370 28,721 12,156 1,312,380394 81,838 110,139 2,018,485 1,562 904,472- - - 517 - - 151,742- - 2,856 333,795 1,400,246 11,264,055 3,370,750 6,255 66,089,572 7,601,770 (1,564) (28,859,019) (4,596,463) 4,691 37,230,553 3,005,307 1,404,937 48,494,608 6,376,057 - 99,110 - 302,793- - 401,903- - $ 1,404,937$ 48,896,511$ 6,376,057 $ 19,104$ 144,064$ 42,637 1,314 19,913 29,481 234,693- 216,016 - - 94,483 20,418 398,670 382,617 - 1,945,608- 449,835- - 1,037,315- - - (94,483)- 1,487,150- 1,851,125 20,418 1,885,820 2,233,742 158,528- - - 15,627 - 174,155- - 4,691 37,230,553 3,005,307 1,379,828 9,605,983 1,137,008 1,384,519 46,836,536 4,142,315 $ 1,404,937$ 48,896,511$ 6,376,057 671,056 $ 47,507,592 39 Council Packet Page Number 106 of 434 F3, Attachment 4 City of Maplewood Statement of Revenues, Expenses, and Changes in Fund Net Position - Proprietary Funds Year Ended December 31, 2022 Business-Type Activities Enterprise Funds 604 606 Ambulance Environmental 605 Recycling 601 Sanitary ServiceUtilityProgramSewer Operating Revenues Utility/recycling/ambulance billings$ 2,718,017$ 3,135,632$ 1,177,297$ 6,267,662 - - - - Franchise tax Other sales and services - - 27,140 78,701 Total operating revenues 2,718,017 3,135,632 1,204,437 6,346,363 Operating Expenses Personnel services 2,826,208 679,285 97,147 767,856 Materials and supplies 178,979 13,377 46,820 36,979 Contractual services 501,277 601,863 905,138 4,504,778 Depreciation 203,676 702,433 365,420- Total operating expenses 3,710,140 1,996,958 1,049,105 5,675,033 Operating income (loss) (992,123) 1,138,674 155,332 671,330 Nonoperating Revenues (Expenses) (37,239)(43,831) (22,812) (83,923) Investment income 2,305153,274 123,632 2,012 Intergovernmental -199 - - General property taxes Gain (loss) on disposal of capital assets -2,500 - - -- - 1,987 Other income (34,934)112,142 100,820 (79,924) Total nonoperating revenues (expenses) Income (loss) before 1,103,740(879,981) 256,152 591,406 contributions and transfers Capital Contributions 662,151- - 12,682 Transfers in -- - - Transfers out (2,576,865)- (55,000) (1,055,890) Change in net position(879,981) (810,974) 201,152 (451,802) Net Position Beginning of year 3,931,481 27,219,194 570,026 15,672,921 End of year$ 3,051,500$ 26,408,220$ 771,178$ 15,221,119 See notes to basic financial statements. 40 Council Packet Page Number 107 of 434 F3, Attachment 4 Business-Type Activities Enterprise Funds Governmental Activities - 607 Street Light Internal Service UtilityTotal Funds $ 13,298,608-$ $ - 448,741 448,741 - 105,841- 9,447,001 448,741 13,853,190 9,447,001 4,370,496- 7,716,737 276,155- 942,883 253,657 6,766,713 698,205 1,271,842313 439,941 253,970 12,685,206 9,797,766 194,771 1,167,984 (350,765) (42,522) (230,327) (91,849) 281,223- 10,891 - 199 - - 2,500 106,335 - 1,987 - (42,522) 55,582 25,377 152,249 1,223,566 (325,388) 674,833- - - 650,000- (25,000) (3,712,755) - 127,249 (1,814,356) 324,612 1,257,270 48,650,892 3,817,703 $ 1,384,519$ 46,836,536$ 4,142,315 41 Council Packet Page Number 108 of 434 F3, Attachment 4 City of Maplewood Statement of Cash Flows - Proprietary Funds Year Ended December 31, 2022 Business-Type Activities - Enterprise Funds 604 606 Ambulance Environmental 605 Recycling 601 Sanitary ServiceUtilityProgramSewer Cash Flows - Operating Activities Receipts from customers$ 2,913,766$ 3,146,299$ 1,166,091$ 6,110,316 Interfund services provided and used (237,600)- (139,000)- Payments to suppliers for goods and services (682,729) (505,719) (966,911) (4,048,403) Payments to employees for services (2,703,074) (751,961) (92,304) (699,999) Other operating revenues - - 27,140 78,701 Net cash flows - operating activities (472,037) 1,651,019 134,016 1,301,615 Cash Flows - Noncapital Financing Activities Property taxes 399 - - - Intergovernmental receipts 153,274 2,305 240,561 2,012 Other income - - - 1,987 Transfer from other funds - - - - Transfer to other funds (170,000)- (55,000) (390,000) Net cash flows - noncapital financing activities 153,673 (167,695) 185,561 (386,001) Cash Flows - Capital and Related Financing Activities Acquisition of capital assets (20,157) - - - Transfer to other funds (2,406,865)- (665,890)- Proceeds from disposal of capital assets 2,500 - - - Net cash flows - capital and related financing activities (17,657) (2,406,865) (665,890)- Cash Flows - Investing Activities Investment income (45,577) (34,619) (24,187) (85,116) Net change in cash and cash equivalents(381,598)(958,160)295,390164,608 Cash and Cash Equivalents January 1 1,745,686 2,107,085 356,268 2,383,002 December 31 $ 1,364,088$ 1,148,925$ 651,658$ 2,547,610 See notes to basic financial statements. 42 Council Packet Page Number 109 of 434 F3, Attachment 4 Business-Type Activities - Enterprise Funds Governmental Activities - 607 Street Internal Service Light UtilityTotalFunds $ 449,550$ 13,786,022$ - (376,600)- 9,141,344 (255,239) (6,459,001) (1,684,655) (4,247,338)- (7,650,641) 105,841- 224,509 194,311 2,808,924 30,557 - 399 - 398,152- 10,891 - 1,987 - - 650,000- (25,000) (640,000) - (25,000) (239,462) 660,891 (20,157)- (631,461) (3,072,755)- - - 2,500 106,335 (3,090,412)- (525,126) (43,329) (232,828) (93,474) 125,982 (753,778) 72,848 1,158,361 7,750,402 2,716,809 $ 1,284,343$ 6,996,624$ 2,789,657 43 Council Packet Page Number 110 of 434 F3, Attachment 4 City of Maplewood Statement of Cash Flows - Proprietary Funds Year Ended December 31, 2022 Business-Type Activities - Enterprise Funds 604 606 Ambulance Environmental 605 Recycling 601 Sanitary ServiceUtilityProgramSewer Reconciliation of Operating Income (Loss) to Net Cash Flows - Operating Activities Operating income (loss)(992,123)$ 1,138,674$ 155,332$ 671,330$ Adjustments to reconcile operating income (loss) to net cash flows - operating activities Depreciation203,676 702,433 - 365,420 Pension expense- (77,014) 5,426 63,275 Accounts receivable195,749 (16) (15,370) (37,827) Due from other governments- 10,683 4,164 (119,519) Prepaid items2,872 2,000 - 351,548 Inventory- - - - Accounts payable (4,599) (19,176) (14,955) 2,820 Salaries payable 111,471 2,426 (676) 3,334 Due to other governments (746) (110,903) 2 (14) OPEB expense 11,663 1,912 93 1,248 Employee benefits payable - - - - Total adjustments 520,086 512,345 (21,316) 630,285 Net cash flows - operating activities$ (472,037)$ 1,651,019$ 134,016$ 1,301,615 Noncash Capital and Related Financing Activities Capital contributions$ 662,151-$ $ -$ 12,682 See notes to basic financial statements. 44 Council Packet Page Number 111 of 434 F3, Attachment 4 (Continued) Business-Type Activities - Enterprise Funds Governmental Activities - 607 Street Internal Service Light UtilityTotalFunds $ 1,167,984194,771$ (350,765)$ 1,271,842313 439,941 (8,313)- - 142,951415 690 (104,278)394 (81,838) 356,420- (2,665) -- (26,089) (31,672)4,238 (43,727) 116,555- 60,476 (117,481)(5,820) 17,434 14,916- - -- 17,100 1,640,940(460) 381,322 $ 2,808,924194,311$ 30,557$ $ 674,833-$ -$ 45 Council Packet Page Number 112 of 434 F3, Attachment 4 46 Council Packet Page Number 113 of 434 F3, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 1 Î SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The financial statements of the City of Maplewood, Minnesota have been prepared in conformity with accounting principles generally accepted in the United States of America as applied to governmental units by GASB. The following is a summary of the significant accounting policies. A. Financial Reporting Entity The criteria used to determine the financial reporting entity were in conformity with GASB Statement No. 14, The Financial Reporting Entity. In accordance with Statement No. 14 for financial reporting purposes, the City's financial statements include all funds, departments, agencies, boards, commissions, and other organizations over which the City is considered to be financially accountable. The City is financially accountable if: 1. It appoints a voting majority of an organization's body and is able to impose its will on that organization or the potential for the organization to provide specific financial benefits to, or impose specific financial burdens, on the City; or, 2. An organization is fiscally dependent on the City. As a result of applying the criteria of Statement No. 14 the City has one blended component unit. Blended Component Unit During 2009, the City adopted Ordinance No. 891 establishing the Maplewood Area Economic Development Authority, an entity legally separate from the City. Although legally separate, the EDA is reported as if it were part of the primary government because it provides services exclusively for the City. In addition, the Authority consists of the Mayor and members of the City Council. The City Manager acts as Director and ex-officio member. Separate financial statements for the Authority are not prepared and the City has operational responsibility for the EDA. The following provide an advisory function and have been included as part of the primary government: Heritage Preservation Commission Police Civil Service Commission Community Design Review Board Planning Commission Parks and Recreation Commission Environmental and Natural Resources Commission Housing and Economic Development Commission Human Rights Commission The above commissions, board, and authority were created by the City to carry out specific advisory functions with members appointed by the City Council. All funding for these advisory bodies is derived from the City. 47 Council Packet Page Number 114 of 434 F3, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 1 Î SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) B. Government-Wide and Fund Financial Statements The government-wide financial statements (i.e., the Statement of Net Position and the Statement of Activities) report information on all activities of the primary government and its component unit. For the most part, the effect of interfund activity has been removed from these statements. Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely to a significant extent on fees and charges for support. The Statement of Activities demonstrates the degree to which the direct expenses of a given function or business-type activity are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or business-type activity. Interest on general long-term debt is considered an indirect expense and is reported separately in the Statement of Activities. Program revenues include 1) charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or business-type activity and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or business-type activity. Taxes and other items not included among program revenues are reported instead as general revenues. Internally dedicated revenues are reported as general revenues rather than program revenues. Separate financial statements are provided for governmental funds and proprietary funds. Major individual governmental funds and major individual enterprise funds are reported as separate columns in the fund financial statements. C. Measurement Focus, Basis of Accounting, and Financial Statement Presentation The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the proprietary fund financial statements. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the City considers all revenues, except reimbursement grants, to be available if they are collected within 60 days of the end of the current fiscal period. Reimbursement grants are considered available if they are collected within one year of the end of the current period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due. 48 Council Packet Page Number 115 of 434 F3, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 1 Î SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) C. Measurement Focus, Basis of Accounting, and Financial Statement Presentation (Continued) Property taxes, licenses, special assessments, intergovernmental revenues, charges for services, and interest associated with the current period are all considered to be susceptible to accrual and so have been recognized as revenues of the current period. Only the portion of special assessments receivable due within the current period is considered to be susceptible to accrual as revenue of the current period. Intergovernmental revenue is recognized when eligibility requirements have been meet. All other revenue items are considered to be measurable and available only when cash is received by the City. Property Tax Revenue Recognition The City Council annually adopts a tax levy and certifies it to the County in December (levy/assessment date) of each year for collection in the following year. The County is responsible for billing and collecting all property taxes for itself, the City, the local School District, and other taxing authorities. Such taxes become a lien on January 1 and are recorded as receivables by the City at that date. Real property taxes are payable (by property owners) on May 15 and October 15 of each calendar year. Personal property taxes are payable by taxpayers on February 28 and June 30 of each year. These taxes are collected by the County and remitted to the City on or before July 7 and December 2 of the same year. Delinquent collections for November and December are received the following January. The City has no ability to enforce payment of property taxes by property owners. The County possesses this authority. Government-Wide Financial Statements The City recognizes property tax revenue in the period for which the taxes were levied. Uncollectible property taxes are not material and have not been reported. Governmental Fund Financial Statements The City recognizes property tax revenue when it becomes both measurable and available to finance expenditures of the current period. In practice, current and delinquent taxes and State credits received by the City in July, December, and January are recognized as revenue for the current year. Taxes collected by the County by December 31 (remitted to the City the following January) and taxes and credits not received at year end are classified as delinquent and due from County taxes receivable. The portion of delinquent taxes not collected by the City in January are fully offset by deferred inflows because they are not available to finance current expenditures. Special Assessment Revenue Recognition Special assessments are levied against benefited properties for the cost or a portion of the cost of special assessment improvement projects in accordance with State Statutes. These assessments are collectible by the City over a term of years usually consistent with the term of the related bond issue. Collection of annual installments (including interest) is handled by the County auditor in the same manner as property taxes. Property owners are allowed to (and often do) prepay future installments without interest or prepayment penalties. 49 Council Packet Page Number 116 of 434 F3, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 1 Î SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) C. Measurement Focus, Basis of Accounting, and Financial Statement Presentation (Continued) Special Assessment Revenue Recognition (Continued) Once a special assessment roll is adopted, the amount attributed to each parcel is a lien upon that property until full payment is made or the amount is determined to be excessive by the City Council or court action. If special assessments are allowed to go delinquent, the property is subject to tax forfeit sale. Proceeds of sales from tax forfeit properties are remitted to the City in payment of delinquent special assessments. Pursuant to State Statutes, a property shall be subject to a tax forfeit sale after three years unless it is homesteaded, agricultural, or seasonal recreational land in which event the property is subject to such sale after five years. Government-Wide Financial Statements The City recognizes special assessment revenue in the period that the assessment roll was adopted by the City Council. Uncollectible special assessments are not material and have not been reported. Governmental Fund Financial Statements Revenue from special assessments is recognized by the City when it becomes measurable and available to finance expenditures of the current fiscal period. In practice, current and delinquent special assessments received by the City are recognized as revenue for the current year. All remaining delinquent and deferred assessments receivable in governmental funds are offset by deferred inflows. Description of Funds: Major Governmental Funds: General Fund Î This fund is the City's primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund. Debt Service Fund Î This fund accounts for the accumulation of resources for, and the payment of, general and special assessment long-term debt principal, interest, and fiscal agents' fees. Public Improvement Projects Fund Î This fund accounts for financial resources to be used to finance public works construction projects that are financed wholly or partially by special assessments levied against properties that benefit from the public improvements. Street Use Revitalization Fund Î This fund accounts for street revitalization efforts. Fire Station Fund Î This fund accounts for the construction of the new fire station. Major Proprietary Funds: Ambulance Service Fund Î This fund accounts for customer service charges that are used to finance emergency medical services. 50 Council Packet Page Number 117 of 434 F3, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 1 Î SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) C. Measurement Focus, Basis of Accounting, and Financial Statement Presentation (Continued) Description of Funds (Continued): Major Proprietary Funds (Continued): Environmental Utility Fund Î This fund accounts for revenues and expenses related to the administration, planning, implementation, and maintenance of the storm water management program. Recycling Program Fund Î This fund accounts for recycling charges that are levied to finance recycling costs and public education on solid waste reduction and recycling. Sanitary Sewer Fund Î This fund accounts for customer sewer charges which are used to finance sewer system operating expenses. Street Light Utility Fund Î This fund accounts for water surcharges on St. Paul water utility bills that will be used to finance future water system improvements that cannot be financed by special assessments. Additional Fund Types: Special Revenue Funds Î Used to account for the proceeds of specific revenue sources (other than major capital resources) that are restricted to expenditures for specified purposes. Capital Projects Funds Î Used to account for financial resources to be used for the acquisition or construction of major capital facilities or major purchases of equipment (other than those financed by Proprietary Funds). Internal Service Funds Î Used to account for information technology, employee benefits, dental insurance, risk management, and fleet management services provided by one department to other departments of the City. As a general rule the effect of interfund activity has been eliminated from the government-wide financial statements. Exceptions to this general rule are transactions that would be treated as revenues, expenditures, or expenses if they involved external organizations, such as buying goods and services or payments in lieu of taxes, are similarly treated when they involve other funds of the City. Elimination of these charges would distort the direct costs and program revenues reported for the various functions concerned. Amounts reported as program revenues include 1) charges to customers or applicants for goods, services, or privileges provided, 2) operating grants and contributions, and 3) capital grants and contributions, including special assessments. Internally dedicated resources are reported as general revenues rather than as program revenues. Likewise, general revenues include all taxes. 51 Council Packet Page Number 118 of 434 F3, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 1 Î SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) C. Measurement Focus, Basis of Accounting, and Financial Statement Presentation (Continued) Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund's principal ongoing operations. The principal operating revenues of the enterprise funds are charges to customers for sales and services. Operating expenses for enterprise funds include the cost of sales and services, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses. When both restricted and unrestricted resources are available for an allowable use, it is the City's policy to use restricted resources first, then unrestricted resources as they are needed. D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position or Equity 1. Deposits and Investments Cash and investments include balances from all funds that are combined and invested to the extent available in various securities as authorized by state law. Earnings from the pooled investments are allocated to the individual funds based on the average of month-end cash and investment balances. The City's cash and cash equivalents are considered to be cash on hand, demand deposits and short- term investments with original maturities of three months or less from the date of acquisition. Minnesota Statutes authorize the City to invest in obligations of the U.S. Treasury, agencies and instrumentalities, shares of investment companies whose only investments are in the aforementioned securities, obligations of the State of Minnesota or its municipalities, bankers' acceptances, future contracts, repurchase and reverse repurchase agreements, and commercial paper of the highest quality with a maturity of no longer than 270 days and in the Minnesota Municipal Investment Pool. Certain investments for the City are reported at fair value as disclosed in Note 3. The City categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The Hierarchy is based on the valuation inputs used to measure the fair value of the asset. Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs. In accordance with GASB Statement No. 79, the Minnesota Municipal Investment Pool securities are valued at amortized cost, which approximates fair value. There are no restrictions or limitations on withdrawals from the 4M Liquid Asset Fund. Investments in the 4M Plus must be deposited for a minimum of 14 calendar days. Withdrawals prior to the 14-day restriction period will be subject to a penalty equal to 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. 52 Council Packet Page Number 119 of 434 F3, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 1 Î SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position or Equity (Continued) 2. Receivables and Payables All trade and property tax receivables are shown net of an allowance for uncollectibles. At December 31, 2022, an allowance of $360,000 was recorded in the Ambulance Service Fund. Special deferred assessments are not currently collectible due to the City's policy of granting temporary deferments of assessments for trunk sewer and water lines until laterals permit connection. Special deferred assessments also include temporary deferments granted under Minnesota Statutes for senior citizens and green acres. The amount due from the County represents special assessments collected by the County but not yet transmitted to the City. During the course of operations, numerous transactions occur between individual funds for goods provided or services rendered. These receivables and payables are classified as "due from other funds" or "due to other funds" on the balance sheet and are expected to be eliminated in 2021. Long-term interfund loans, if any, are classified as "advances to/from other funds." Any residual balances outstanding between the governmental activities and business-type activities are reported in the government-wide financial statements as "internal balances." 3. Inventory, Land Held for Resale, and Prepaid Items Inventory of materials and supplies has been valued at cost using the first-in, first-out (FIFO) method. Inventory maintained by the City is in its Internal Service Fund for the fleet maintenance. Land was acquired by the City for subsequent resale for redevelopment purposes. Land held for resale is reported as an asset at lower of cost or estimated realizable value in the fund that acquired it. Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements. Prepaid items are reported using the consumption method and recorded as expenditures/expenses at the time of consumption. 53 Council Packet Page Number 120 of 434 F3, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 1 Î SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position or Equity (Continued) 4. Capital Assets Capital assets, which include property, plant, equipment, and infrastructure assets (e.g., roads, bridges, sidewalks, and similar items), are reported in the applicable governmental or business-type activities columns in the government-wide financial statements. Capital assets are defined by the City as assets with an estimated useful life of at least two years and an initial individual cost meeting the following thresholds: AssetsThreshold Land and land improvementsAlways capitalize Easements$50,000 Building and building improvements$50,000 Construction in progressAlways capitalize Infrastructure$100,000 Machinery and Equipment$10,000 Intangible Assets$50,000 Capital Leases$10,000 Capital assets may also include groups of assets which were acquired at the same time for one location, where individual asset items are less than the capitalization limit, but when all assets of that group are added together the dollar amount far exceeds the capitalization limit (i.e., furniture and MCC equipment). Assets are valued at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are valued at acquisition value at the date of donation. The construction of sewer mains is generally financed by the Capital Project Funds. When construction has been completed and special assessments levied, these sewer mains are capitalized in the Enterprise Fund. The City implemented GASB 51, Accounting and Financial Reporting for Intangible Assets effective January 1, 2010, which required the City to capitalize and amortize intangible assets. Pursuant to GASB Statement 51, in the case of initial capitalization of intangible assets, the City chose not to retroactively report permanent easements. The City had already accounted for temporary easements and computer software at historical cost and therefore retroactive reporting was not necessary. The amounts of these assets are not material to the financial statements and therefore, have not been reported separately from other capital assets. The City acquired no intangible assets for the year ending December 31, 2022. 54 Council Packet Page Number 121 of 434 F3, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 1 Î SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position or Equity (Continued) 4. Capital Assets (Continued) Depreciation has been charged on assets using the straight-line method over the estimated useful lives of the various assets as follows: AssetsYears Building and building improvements15-30 Infrastructure including easements25-50 Equipment and vehicles 3-30 No depreciation is taken in the year of acquisition and a full year of depreciation is taken in the year of retirement. 5. Deferred Outflows/Inflows of Resources In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element represents a consumption of net assets that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until that time. The City has two items that qualify for reporting in this category. The City presents deferred outflows of resources on the Statement of Net Position for deferred outflows of resources related to pensions and OPEB for various estimate differences that will be amortized and recognized over future years. In addition to liabilities, the statement of financial position and fund financial statements will sometimes report a separate section for deferred inflows of resources. This separate financial statement element represents an acquisition of net assets that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The City has two items that qualify for reporting in this category. The City presents deferred inflows of resources on the Governmental Fund Balance Sheet as unavailable revenue. The governmental funds report unavailable revenues from two sources: property taxes and special assessments. These amounts are deferred and recognized as an inflow of resources in the period that the amounts become available. The City presents deferred inflows of resources on the Statement of Net Position for deferred inflows of resources related to pensions and OPEB for various estimate differences that will be amortized and recognized over future years. 6. Compensated Absences All employee benefits including compensated absences are recorded in the Employee Benefits (Internal Service) Fund. The cost of employee benefits is charged to all governmental and proprietary funds as they are accrued. Consequently, the liability for compensated absences is recorded in the Employee Benefits (Internal Service) Fund. See Note 5 for further information on employee benefits. 55 Council Packet Page Number 122 of 434 F3, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 1 Î SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position or Equity (Continued) 7. Pensions For purposes of measuring the net pension liability, deferred outflows/inflows of resources, and pension expense, information about the fiduciary net position of the Public Employees Retirement Association (PERA) and the relief association and additions to/deductions from PERA's and the relief association's fiduciary net position have been determined on the same basis as they are reported by PERA and the relief association except that PERA's fiscal year end is June 30. For this purpose, plan contributions are recognized as of employer payroll paid dates and benefit payments and refunds are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value. 8. Long-Term Obligations In the government-wide financial statements and proprietary fund types in the fund financial statements, long-term debt, and other long-term obligations are reported as liabilities in the applicable governmental activities, business-type activities, or proprietary fund type Statement of Net Position. Bond premiums and discounts are deferred and amortized over the life of the bond. Bonds payable are reported net of the applicable bond premium or discount. In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures. 9. Fund Equity a. Classification In the fund financial statements, fund balance is divided into five classifications based primarily on the extent to which the City is bound to observe constraints imposed upon the use of resources reported in governmental funds. These classifications are as follows: Nonspendable Fund Balance Î These are amounts that cannot be spent because they are not in spendable form. Restricted Fund Balance Î These are amounts that consist of amounts related to externally imposed constraints established by creditors, grantors, or contributors; or constraints imposed by state statutory provisions. 56 Council Packet Page Number 123 of 434 F3, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 1 Î SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position or Equity (Continued) 9. Fund Equity (Continued) a. Classification (Continued) Committed Fund Balance Î These are amounts that are constrained for specific purposes that are internally imposed by formal action (resolution) of the City Council. Those committed amounts cannot be used for any other purpose unless the City Council removes or changes the specified use by taking the same type of action it employed to previously commit those amounts. Assigned Fund Balance Î These are amounts intended to be used by the City for specific purposes but do not meet the criteria to be classified as restricted or committed. In governmental funds other than the General Fund, assigned fund balance represents the remaining amount that is not restricted or committed. In the General Fund, assigned amounts represent intended uses established by the governing body itself or by an official to which the governing body delegates the authority. Pursuant to City Council Resolution, the City's Finance Manager/Director, Asst. City Manager and/or City Manager is authorized to establish assignments of fund balance. Unassigned Fund Balance Î These are residual amounts in the General Fund not reported in any other classification. The General Fund is the only fund that can report a positive unassigned fund balance. Other funds would report a negative unassigned fund balance should the total of nonspendable, restricted, and committed fund balances exceed the total net resources of that fund. When both restricted and unrestricted resources are available for use, it is the City's policy to use restricted resources first, then unrestricted resources as they are needed. When unrestricted resources are available for use it is the City's policy to use resources in the following order: committed, assigned, and unassigned. b. Minimum Fund Balance The City's unassigned fund balance in the General Fund shall be maintained at a minimum level of 40%, with a desired level of 50%, of annual General Fund operating expenditures. 10. Net Position In the government-wide financial statements, net position represents the difference between assets and deferred outflows of resources, and liabilities and deferred inflows of resources. Net position is displayed in three components: Net Investment in Capital Assets Î Consists of capital assets, net of accumulated depreciation, reduced by any outstanding debt attributable to acquire the capital assets. 57 Council Packet Page Number 124 of 434 F3, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 1 Î SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position or Equity (Continued) 10. Net Position (Continued) Restricted Net Position Î Consists of net position restricted when there are limitations imposed on their use through external restrictions imposed by creditors, grantors, laws, or regulations of other governments. Unrestricted Net Position Î All other net position that do not meet the definition of "restricted" or "net investment in capital assets". There is a reclassification of $1,565,000 between net investment in capital assets and unrestricted net position on the total column in the Statement of Net Position to recognize the portion of debt attributable to capital assets donated from governmental activities to business-type activities. 11. Interfund Transactions Interfund services provided and used are accounted for as revenues, expenditures, or expenses. Transactions that constitute reimbursements to a fund for expenditures/expenses initially made from it that are properly applicable to another fund, are recorded as expenditures/expenses in the reimbursing fund and as reductions of expenditures/expenses in the fund that is reimbursed. All other interfund transactions are reported as transfers. E. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements. Estimates also affect the reported amounts of revenue and expenditures/expense during the reporting period. Actual results could differ from those estimates. F. Budgetary Information The City legally adopts annual budgets for the General Fund. The City also adopts annual budgets for the Special Revenue, Debt Service, and Capital Projects Funds which are prepared on the modified accrual basis of accounting, except for the Legacy Village Park Development, and Tax Increment Economic Development District 1-15. Budgets were not adopted for these funds in 2022, and therefore, individual budget schedules are not presented. The budgets adopted for the Special Revenue and Capital Projects Funds indicate the amount that can be expended by fund based upon detailed budget estimates for individual expenditure accounts. The General Fund budget is by department and the budget for Debt Service Fund is adopted as totals for all bond issues. Budgets are also adopted as needed to calculate user charges for the Enterprise and Internal Service Funds and to determine debt service tax levies. The City Manager may approve the transfer of budget amounts between accounts within a department's budget. City Council approval is required for any increase in a department's budget. Therefore, the legal level of budgetary control is at the department level in funds that have a budget. 58 Council Packet Page Number 125 of 434 F3, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 2 Î STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY A. Deficit Fund Equity At December 31, 2022, individual funds with deficit fund balances are as follows: Fund FundBalance Capital Projects Funds Public Safety Training Facility Fund(179,137)$ Tax Increment Economic Development District 1-11(127,870) Tax Inrement District 1-13(107,241) Tax Increment Financing District 1-15(12,890) Internal Service Fund Employee Benefits (44,832) NOTE 3 Î DEPOSITS AND INVESTMENTS Cash balances of the City's funds are combined (pooled) and invested to the extent available in various investments authorized by Minnesota Statutes. Each fund's portion of this pool (or pools) is displayed in the financial statements as "cash and cash equivalents" or "investments". For purposes of identifying risk of investing public funds, the balances and related restrictions are summarized as follows. A. Deposits Custodial Credit Risk Î Deposits: This is the risk that in the event of a bank failure, the City's deposits may not be returned to it. The City has a policy that requires the City's deposits be collateralized as required by Minnesota Statutes for an amount exceeding FDIC, SAIF, BIF, or FCUA coverage. As of December 31, 2022, the City's bank balance was $0 and not exposed to custodial credit risk. The book balance as of December 31, 2022, was $0 for deposits. 59 Council Packet Page Number 126 of 434 F3, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 3 Î DEPOSITS AND INVESTMENTS (CONTINUED) B. Investments Investment Maturities (In Years) FairLess Pooled Investment TypeValueThan 11 - 56 - 10 External Investment Pool - 4M Fund$ 10,757,283$ 10,757,283$ -$ - Brokered Money Market Funds 1,527,564 1,527,564 - - Long-term bonds 27,043,898 5,796,217 20,219,889 1,027,792 U.S. Agencies 3,346,754 772,628 2,574,126 - Brokered certificates of deposit 9,402,407 2,434,475 6,967,932 - Total$ 52,077,906$ 21,288,167$ 29,761,947$ 1,027,792 Investment Maturities (In Years) FairLess Non-Pooled Investment TypeValueThan 11 - 56 - 10 Brokered Money Market Funds$ 1,402,600$ 488,810$ 913,790$ - 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, 2022, the City's investments follow the guidelines stated in its investment policy. Credit Risk: The City's investment policy limits investments to those specified in the above statutes. As of December 31, 2022, the FFCB and FHLMC bonds were rated AA+ by Standard and Poor's (S&P) and Aaa by Moody's Investors Services, while municipal bonds were rated AA- to AAA by S&P and A1 to Aaa by Moody's Investors Services. Brokered certificates of deposit, money market mutual funds, and U.S. Treasury notes and bonds are unrated. Interest Rate Risk: This is the risk that market values of securities in a portfolio would decrease due to changes in market value interest rates. The City's objective relating to interest rate risk is to mitigate declines in market value of investments due to changes in interest rates. The policy states the "prudent investor" standard of judgment should be used by those making investment decisions. The policy calls for diversity in type and maturity in order to achieve market rate of return and prevent loss. Custodial Credit Risk Î Investments: For an investment, this is the risk in the event of the failure of the counterparty the City will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. The City's policy states all investments must be fully insured and registered in the name of the City. Some City Securities held by the City's broker-dealer are not registered to the City but are held in an insured account. The account is insured up to $500,000 SIPC insurance and the broker-dealer provides an additional aggregate insurance policy for all of its customers as a group, not individually. It is unknown what portion of this policy is applicable to the City's portfolio. 60 Council Packet Page Number 127 of 434 F3, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 3 Î DEPOSITS AND INVESTMENTS (CONTINUED) B. Investments (Continued) The City has the following recurring fair value measurements as of December 31, 2022: $1,527,564 of investments are valued using a quoted market prices (Level 1 inputs) $39,793,059 of investments are valued using a matrix pricing model (Level 2 inputs) Summary of cash deposits and investments as of December 31, 2022, were as follows: Petty cash and other cash on hand$ 24,721 Investments (Note 3.B.) 53,480,506 Total deposits and investments$ 53,505,227 Deposits and investments are presented in the December 31, 2022, basic financial statements as follows: Statement of Net Position Cash and investments$ 53,505,227 Total deposits and investments$ 53,505,227 61 Council Packet Page Number 128 of 434 F3, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 4 Î CAPITAL ASSETS Capital asset activity for the year ended December 31, 2022, was as follows: BeginningEnding BalanceIncreasesDecreasesBalance Governmental activities Capital assets, not being depreciated Land $ -14,954,964$ (198,444)$ 14,756,520$ Construction in progress 18,604,00612,162,829 (4,529,072) 26,237,763 Total capital assets, not being depreciated 18,604,00627,117,793 (4,727,516) 40,994,283 Capital assets, being depreciated Buildings 40,14543,347,848 (608,843) 42,779,150 Equipment 9,363,172 631,792 (1,555,693) 8,439,271 Vehicles 8,601,625 414,027 (713,849) 8,301,803 Other improvements 1,513,337 (79,110)- 1,434,227 Infrastructure 151,661,162 3,190,730 154,851,892- Leased equipment - 83,513 - 83,513 Total capital assets, being depreciated 214,487,144 4,360,207 (2,957,495) 215,889,856 Less accumulated depreciation for Buildings 971,74816,299,320 (542,238) 16,728,830 Equipment 6,054,269 507,097 (1,534,233) 5,027,133 Vehicles 4,830,725 645,857 (631,529) 4,845,053 Other improvements 698,967 43,372 (74,099) 668,240 Infrastructure 55,238,544 3,462,100 58,700,644- Less accumulated amortization for Leased equipment 5,275- - 5,275 Total accumulated depreciation and amortization 5,635,44983,121,825 (2,782,099) 85,975,175 Total capital assets being depreciated - net 131,365,319 (1,275,242) (175,396) 129,914,681 Governmental activities capital assets - net $ 158,483,112$ 17,328,764$ (4,902,912)$ 170,908,964 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. 62 Council Packet Page Number 129 of 434 F3, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 4 Î CAPITAL ASSETS (CONTINUED) BeginningEnding BalanceIncreasesDecreasesBalance Businesss-type activities Capital assets, not being depreciated Land$ 11,624$ -$ -$ 11,624 Capital assets, being depreciated Buildings 601,949 - 601,949- Improvements other than buildings 62,958,117 674,833 63,632,950- Equipment 1,001,133 20,157 (194,198) 827,092 Vehicles 1,129,312 (113,355)- 1,015,957 Total capital assets, being depreciated65,690,511 694,990 (307,553) 66,077,948 Less accumulated depreciation for Buildings 224,213 9,534 233,747- Improvements other than buildings 26,291,449 1,045,987 27,337,436- Equipment 735,845 79,154 (194,198) 620,801 Vehicles 643,223 137,167 (113,355) 667,035 Total accumulated depreciation 27,894,730 1,271,842 (307,553) 28,859,019 Total capital assets being depreciated - net 37,795,781 (576,852) 37,218,929- Business-type activities capital assets - net$ 37,807,405$ (576,852)$ 37,230,553-$ Depreciation expense was charged to functions/programs of the City as follows: Governmental activities General government$ 671,774 Public safety 569,407 Public works 3,251,412 Parks and recreation 691,984 Community development 10,931 Information technology 10,788 Fleet management 429,153 Total depreciation expense - governmental activities5,635,449$ 63 Council Packet Page Number 130 of 434 F3, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 4 Î CAPITAL ASSETS (CONTINUED) Business-type activities Ambulance services$ 203,676 Environmental utility702,433 Sanitary sewer 365,420 Street light utility 313 Total depreciation expense - business-type activities1,271,842$ NOTE 5 Î EMPLOYEE BENEFITS PAYABLE The Employee Benefits (Internal Service) Fund accounts for employee fringe benefit expenses and provides a reserve to finance accumulated leave benefits and severance pay. The liabilities included in this report are the portion of accrued vacation, annual leave, sick leave, and compensatory time off hours that are payable as severance pay. These employee benefits were as listed below. Vacation and annual leave$ 1,720,929 Sick leave 71,042 Compensatory time off 80,432 Accrued taxes and benefits 73,205 Total$ 1,945,608 Vacation, annual leave, and compensatory time off are payable when used or upon termination of employment. Sick leave is payable when used and in some cases upon termination of employment. Also, in some cases, sick leave can be converted to deferred compensation or vacation. For sworn police officers, sick leave is payable upon retirement or termination under satisfactory conditions after at least ten years of service at a rate of 50% times accumulated sick leave up to 300 days. Employees hired after May 19, 1978, receive no severance pay if their position is covered by the A.F.S.C.M.E. or Metro Supervisory Association union contracts. All other employees are eligible to receive severance pay for sick leave upon termination at a rate of 50% times accumulated sick leave with a maximum allowance of 50 day's pay. 64 Council Packet Page Number 131 of 434 F3, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 6 Î LONG-TERM DEBT A. Governmental Activities During 2022, the amount of the City's long-term liabilities changed as follows: BalanceBalanceDue Within 12/31/21AdditionsDeductions12/31/22One Year G.O. Bonds$ 66,227,815$ 2,925,000$ (14,964,724)$ 54,188,091$ 6,168,091 Premium 2,131,953 117,739 (439,013) 1,810,679 - Finance purchases 707,278 (190,228)- 517,050 194,552 Lease liabilities 83,513- (14,145) 69,368 20,423 Employee benefits 1,928,508 369,361 (352,261) 1,945,608 94,483 Total governmental activities$ 70,995,554$ 3,495,613$ (15,960,371)$ 58,530,796$ 6,477,549 Principal and interest payments on the general obligation bonds are financed by the Debt Service Fund. The bonds are payable from special assessments, to be levied and collected for local improvement, from general property taxes, and from state street aid. The general credit of the City is obligated only to the extent that liens foreclosed against properties involved in special assessment districts are insufficient to retire outstanding bonds. Employee benefits payable will be financed by an internal service fund. It is not practicable to determine the specific year for payment of employee benefits payable. In November 2021, the City issued $8,090,000 G.O. Improvement Refunding Bonds, Series 2021A to refund 2012A, 2013A, and 2014A. The refunding was done to take advantage of lower interest rates. The refunding resulted in a decrease in future debt service payments of $751,282. The net present value cash flow savings from the transaction was $751,282. The refunding transaction occurred on February 1, 2022. 65 Council Packet Page Number 132 of 434 F3, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 6 Î LONG-TERM DEBT A summary of outstanding debt at December 31, 2022, is as follows: Year of Payable Average Year IssuedMaturity12/31/22 Interest RatesOriginal Issue Tax increment5.68%19992023692,297$ 28,091$ State aid street refunding2.08201220242,505,000 510,000 Refunding2.21201320243,700,000 395,000 Refunding2.63201520263,790,000 1,235,000 Tax abatement refunding2.62201520311,215,000 690,000 Refunding2.54201520277,990,000 2,595,000 Improvement, CIP, equipment certification2.09201620323,765,000 2,285,000 Refunding3.00201620245,775,000 1,530,000 Improvement, tax abatement3.00201720333,850,000 2,745,000 Improvement refunding2.00201720253,145,000 1,010,000 Improvement3.40201820344,375,000 3,675,000 Improvement, tax abatement3.40201820342,565,000 2,160,000 Improvement2.83201920354,475,000 3,980,000 Refunding1.95202020325,480,000 4,955,000 Improvement3.00202020366,200,000 5,880,000 Improvement2.00202120429,500,000 9,500,000 Refunding 2.50202120358,090,000 8,090,000 Improvement3.80202220382,925,000 2,925,000 Total bonds payable$ 80,037,297$ 54,188,091 66 Council Packet Page Number 133 of 434 F3, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 6 Î LONG-TERM DEBT (CONTINUED) A. Governmental Activities (Continued) All long-term bonded indebtedness outstanding at December 31, 2022, 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, 2022, were $29,672. Long-term bonded indebtedness listed above were issued to finance acquisition and construction of capital facilities/equipment or to refinance (refund) previous bond issues. The scheduled annual principal and interest payments on the City's indebtedness as of December 31, 2022, are the following: BondsFinance purchases Year EndingGovernmental ActivitiesGovernmental Activities December 31,PrincipalInterestTotalPrincipalInterestTotal 20236,168,091$ 1,398,640$ 7,566,731$ 194,552$ 11,758$ 206,310$ 20245,845,000 1,193,232 7,038,232 105,091 7,337 112,428 20254,820,000 1,036,222 5,856,222 107,482 4,946 112,428 20264,680,000 893,520 5,573,520 109,925 2,501 112,426 20273,985,000 760,198 4,745,198 - - - 2028-203217,225,000 2,237,243 19,462,243 - - - 2033-2037 8,455,000 626,814 9,081,814 - - - 2038-2042 3,010,000 116,394 3,126,394 - - - Total54,188,091$ $ 8,262,263$ 62,450,354$ 517,050$ 26,542$ 543,592 Lease liability Year EndingGovernmental Activities December 31,PrincipalInterestTotal 2023$ 20,423$ 2,659$ 23,082 2024 21,327 1,755 23,082 2025 20,730 817 21,547 2026 6,888 94 6,982 Total$ 69,368$ 5,325$ 74,693 67 Council Packet Page Number 134 of 434 F3, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 6 Î LONG-TERM DEBT (CONTINUED) A. Governmental Activities (Continued) Future revenue pledged for the payment of long-term debt is as follows: Revenue PledgedCurrent Year Percent of Debt serviceRemainingPrincipalPledged Total Use ofas % ofTerm ofPrincipaland InterestRevenue Debt Service Bond IssueProceedsTypenet revenuesPledgeand InterestPaidReceived 1999B Tax incrementTIF district financingTax increment100%n/a2012 - 2022$105,000$105,001$105,501 2012A ImprovementInfrastructure improvementsSpecial assessments28n/a2013 Î 2027 -1,102,594 - 2013A ImprovementInfrastructure improvementsState-aid100n/a2015 - 2023521,475 274,075 274,075 2013B RefundingInfrastructure improvementsSpecial assessments37n/a2014 - 2031 -3,307,619 - 2014A Improvement/TIFInfrastructure improvementsSpecial assessments13n/a2014 - 2024409,875 204,625 7,427 2015A RefundingInfrastructure improvementsSpecial assessments17n/a2016 Î 2030 -5,470,319 - 2015B Improvement/TIFInfrastructure improvementsSpecial assessments9n/a2016-20261,313,150 435,950 5 2015C RefundingInfrastructure improvementsTax increment75n/a2016-2031770,500 109,700 65,400 2016A ImprovementInfrastructure improvementsSpecial assessments30n/a2016-20272,765,250 714,353 112,106 2016B RefundingInfrastructure improvementsSpecial assessments30n/a2016-20272,536,694 360,638 50,155 2017A ImprovementInfrastructure improvementsSpecial assessments30n/a2016-20271,569,450 1,040,600 124,343 2017B Advance RefundingInfrastructure improvementsSpecial assessments40n/a2018-20253,134,925 371,625 77,204 2018A Improvement/AbateInfrastructure improvementsSpecial assessments13n/a2018-20251,037,850 623,250 62,709 2019A ImprovementInfrastructure improvementsSpecial assessments26n/a2018-20256,987,125 579,550 104,978 2020A RefundingInfrastructure improvementsSpecial assessments36n/a2018-20254,711,438 364,675 122,472 2020B ImprovementInfrastructure improvementsSpecial assessments39n/a2021-20325,414,371 626,741 266,911 2021A CIP Fire StationInfrastructure improvementsSpecial assessments36n/a2021-20366,952,250 496,500 164,039 2021B RefundingCapital ImprovementsProperty Taxes76n/a2022-204211,182,131 262,611 319,477 2022A ImprovementInfrastructure improvementsSpecial assessments9n/a2022-20359,107,575 163,220 146,986 2021B RefundingInfrastructure improvementsSpecial assessments55n/a2022-20383,931,288 - - Total$ 62,450,347$ 16,613,646$ 2,003,788 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%. 68 Council Packet Page Number 135 of 434 F3, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 7 Î TAX INCREMENT DISTRICTS The City is the administering authority for the following Tax Increment Districts. The following table reflects values as of December 31, 2022: HousingHousingHousingHousing District 1-6District 1-7District 1-8District 1-10 Year established1995200520052011 Duration of district12/31/202312/31/203112/31/203012/31/2038 Tax capacity Original12,447$ 1,314$ 9,697$ 20,000$ Current174,352 23,159 98,685 200,115 Captured - retained161,905$ 21,845$ 88,988$ 180,115$ EconomicEconomicEconomicEconomic DevelopmentDevelopmentDevelopmentDevelopment District 1-11District 1-12District 1-13District 1-14 Year established2011201420152020 Duration of district12/31/202112/31/204112/31/204312/31/2048 Tax capacity Original2,376,319$ 98,450$ 16,251$ 229,251$ Current1,077,882 823,250 316,007 279,250 Captured - retained(1,298,437)$ 724,800$ 299,756$ 49,999$ 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 $2,490,000 in 1986 for the above tax increment financing districts. These bonds were not allocated among the above districts. 69 Council Packet Page Number 136 of 434 F3, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 8 Î FUND BALANCE DETAIL At December 31, 2022, a summary of the governmental fund balance classifications are as follows: PublicStreet FireNonmajor GeneralDebtImprovementRevitilizationStationGovernmental FundServiceProjects FundFundFundFundsTotal Nonspendable Prepaid items$ 28,467$ -$ -$ -$ -$ 2,400$ 30,867 Restricted for Debt service 8,142,276- - - - 8,142,276- Economic development - - - - - 692,166 692,166 TIF districts - - - - 1,857,422- 1,857,422 Park development - - - - 1,750,024- 1,750,024 Community center improvements - - - - - 29,043 29,043 Public improvement projects - 2,223,730- - - 2,223,730- Total restricted 8,142,276- 2,223,730 - 4,328,655- 14,694,661 Committed to Charitable gambling - - - - - 92,559 92,559 Police services - - - - - 74,445 74,445 Tree preservation - - - - - 158,136 158,136 Cable television - - - - 1,079,998- 1,079,998 Fire training facility - operations - - - - - 118,755 118,755 Total committed - - - - 1,523,893- 1,523,893 Assigned to General government capital 750,000 - - - - - 750,000 Economic development 300,000 - - - - - 300,000 Parks and Environment 450,000 - - - - - 450,000 Public safety 396,294 - - - - - 396,294 Capital projects - - - - - 166,011 166,011 Fire stations - - - 4,232,661- 4,232,661- Police vehicles and equipment - - - - - 450,457 450,457 Right-of-way - - - - - 129,335 129,335 Streets - - 4,790,159- - 252,302 5,042,461 WAC districts - - - - - 611,494 611,494 Total assigned 1,896,294 - 4,790,159- 4,232,661 1,609,599 12,528,713 Unassigned 13,349,890 - - - (427,138)- 12,922,752 Total fund balance$ 15,274,651$ 8,142,276$ 2,223,730$ 4,790,159$ 4,232,661$ 7,037,409$ 41,700,886 70 Council Packet Page Number 137 of 434 F3, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 9 Î INTERFUND ASSETS/LIABILITIES The City has the following due to/from other fund balances at December 31, 2022: Due FromDue To Other FundsOther Funds Major Funds Street Use Revitilization319,897$ -$ Nonmajor Governmental Funds- 319,897 Total319,897$ 319,897$ Due to/from other funds represent temporary balances due to reclassifications of funds with internally reported negative cash balances which will be eliminated with a combination of tax levies, bond proceeds, and other operating revenues. There is also an advance due to the Sanitary Sewer Fund from Nonmajor Governmental Funds which represents an interfund loan related to the purchase of land. The amount of the advance is $904,472 and carries an interest rate of 3.0% until the loan is satisfied. 71 Council Packet Page Number 138 of 434 F3, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 10 Î TRANSFERS All transfers of assets between funds require city council approval. A summary of transfers by fund type is as follows: Transfer Out ofTransfer In toAmount GeneralNonmajor Governmental Funds$ 850,000 GeneralGovernmental Activities - Internal Service 650,000 GeneralFire Station Fund 1,587,807 Nonmajor Governmental FundsNonmajor Governmental Funds 36,000 Public Improvement ProjectsStreet Use Revitilization Fund 2,489,542 Street Use Revitilization FundGeneral 690,000 Street Use Revitilization FundPublic Improvement Projects 4,581,520 Debt ServicePublic Improvement Projects 2,976,033 Nonmajor Governmental FundsGeneral 25,000 Nonmajor Governmental FundsPublic Improvement Projects 504,900 Nonmajor Governmental FundsDebt Service 444,680 Nonmajor Governmental FundsFire Station Fund 512,193 Environmental UtilityGeneral 170,000 Environmental UtilityDebt Service 379,701 Environmental UtilityPublic Improvement Projects 2,027,164 Sanitary SewerGeneral 390,000 Sanitary SewerDebt Service 134,128 Sanitary SewerPublic Improvement Projects 531,762 RecyclingGeneral 55,000 Street Light UtilityGeneral 25,000 Total$ 19,060,430 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 2022 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 11 Î RISK MANAGEMENT The City is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; employment practices; injuries to employees; auto liability and physical damage; land use claims; and natural disasters. 72 Council Packet Page Number 139 of 434 F3, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 11 Î RISK MANAGEMENT (CONTINUED) Workers compensation coverage is provided through a pooled self-insurance program through the League of Minnesota Cities Insurance Trust (LMCIT). The City pays an annual premium to LMCIT based on estimated payroll and is subject to audit for the actual payroll during the policy term. The LMCIT reinsures its workers' compensation through the Workers Compensation Reinsurance Association (WCRA) as required by law. The City can select from a number of deductible options per occurrence to lower its premium costs. An experience modification factor is applied to the policy based on loss experience from the prior three years of each policy term. The premium is adjusted either up or down based on the experience modification factor. The LMCIT may also apply a premium discount to the policy which is subjective. The amount of premium adjustment, if any, is considered immaterial and not recorded until received or paid. Property and casualty insurance coverage is provided through a pooled self-insurance program through the LMCIT. The City pays an annual premium to the LMCIT based on reported exposures for the new policy term. The policy has a package modification factor based on claims experience from the past three years prior to the policy term, and the City receives a premium adjustment for its deductible and aggregate choices. The LMCIT uses various reinsurers for excess liability coverage needs and higher limit requirements based on contractual agreements. The City is subject to supplemental assessments if deemed necessary by the LMCIT. For property and casualty coverage, each occurrence deductible is $50,000 with an annual aggregate deductible of $200,000 (if the aggregate is reached, the deductible is $1,000 per loss). Settlements have not exceeded coverages for each of the past three years. The City carries commercial insurance for all other risks of loss, including life, employee health, and accident insurance. NOTE 12 Î PENSION PLANS The City participates in various pension plans. Total pension expense for the year ended December 31, 2022, was $3,835,306. The components of pension expense are noted in the following plan summaries. The General Fund and Environmental Utility, Recycling Program, and Sanitary Sewer Funds typically liquidate the liability related to pensions. Public Employees' Retirement Association A. Plan Description The City participates in the following cost-sharing multiple-employer defined benefit pension plans administered by PERA. PERA's defined benefit pension plans are established and administered in accordance with Minnesota Statutes, Chapters 353 and 356. PERA's defined benefit pension plans are tax qualified plans under Section 401(a) of the Internal Revenue Code. 73 Council Packet Page Number 140 of 434 F3, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 12 Î PENSION PLANS Public Employees' Retirement Association (Continued) A. Plan Description (Continued) General Employees Retirement Plan All full-time and certain part-time employees of the City are covered by the General Employees Plan. General Employees Plan members belong to the Coordinated Plan. Coordinated Plan members are covered by Social Security. Public Employees Police and Fire Plan The Police and Fire Plan, originally established for police officers and firefighters not covered by a local relief association, now covers all police officers and firefighters hired since 1980. Effective July 1, 1999, the Police and Fire Plan also covers police officers and firefighters belonging to local relief associations that elected to merge with and transfer assets and administration to PERA. B. Benefits Provided PERA provides retirement, disability, and death benefits. Benefit provisions are established by state statute and can only be modified by the state Legislature. Vested, terminated employees who are entitled to benefits but are not receiving them yet, are bound by the provisions in effect at the time they last terminated their public service. General Employees Plan Benefits General Employees Plan benefits are based on a member's highest average salary for any 5 successive years of allowable service, age, and years of credit at termination of service. Two methods are used to compute benefits for PERA's Coordinated Plan members. Members hired prior to July 1, 1989, receive the higher of Method 1 or Method 2 formulas. Only Method 2 is used for members hired after June 30, 1989. Under Method 1, the accrual rate for Coordinated members is 1.2% for each of the first 10 years of service and 1.7% for each additional year. Under Method 2, the accrual rate for Coordinated members is 1.7% for all years of service. For members hired prior to July 1, 1989, a full annuity is available when age plus years of service equal 90 and normal retirement age is 65. For members hired on or after July 1, 1989, normal retirement age is the age for unreduced Social Security benefits capped at 66. Benefit increases are provided to benefit recipients each January. Beginning in 2019, the postretirement increase is equal to 50% of the cost-of-living adjustment (COLA) announced by the SSA, with a minimum increase of at least 1% and a maximum of 1.5%. Recipients that have been receiving the annuity or benefit for at least a full year as of the June 30 before the effective date of the increase will receive the full increase. Recipients receiving the annuity or benefit for at least one month but less than a full year as of the June 30 before the effective date of the increase will receive a reduced prorated increase. For members retiring on January 1, 2024, or later, the increase will be delayed until normal retirement age (age 65 if hired prior to July 1, 1989, or age 66 for individuals hired on or after July 1, 1989). Members retiring under Rule of 90 are exempt from the delay to normal retirement. 74 Council Packet Page Number 141 of 434 F3, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 12 Î PENSION PLANS (CONTINUED) Public Employees' Retirement Association (Continued) B. Benefits Provided (Continued) Police and Fire Plan Benefits Benefits for the Police and Fire Plan members first hired after June 30, 2010, but before July 1, 2014, vest on a prorated basis from 50% after five years up to 100% after 10 years of credited service. Benefits for Police and Fire Plan members first hired after June 30, 2014, vest on a prorated basis from 50% after 10 years up to 100% after 20 years of credited service. The annuity accrual rate is 3% of average salary for each year of service. For Police and Fire Plan members who were first hired prior to July 1, 1989, a full annuity is available when age plus years of service equal at least 90. Benefit increases are provided to benefit recipients each January. The postretirement increase is fixed at 1%. Recipients that have been receiving the annuity or benefit for at least 36 months as of the June 30 before the effective date of the increase will receive the full increase. Recipients receiving the annuity or benefit for at least 25 months but less than 36 months as of the June 30 before the effective date of the increase will receive a reduced prorated increase. C. Contributions Minnesota Statutes Chapter 353 sets the rates for employer and employee contributions. Contribution rates can only be modified by the state Legislature. General Employees Fund Contributions Coordinated Plan members were required to contribute 6.5% of their annual covered salary in fiscal year 2022 and the City was required to contribute 7.5% for Coordinated Plan members. The City's contributions to the General Employees Fund for the year ended December 31, 2022, were $552,607. 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 2022 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, 2022, were $1,517,543. The City's contributions were equal to the required contributions as set by state statute. 75 Council Packet Page Number 142 of 434 F3, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 12 Î PENSION PLANS (CONTINUED) Public Employees' Retirement Association (Continued) D. Pension Costs General Employees Fund Pension Costs At December 31, 2022, the City reported a liability of $7,761,632 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 $227,609. The net pension liability was measured as of June 30, 2022, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of that date. The City's proportionate share of the net pension liability was based on the City's contributions received by PERA during the measurement period for employer payroll paid dates from July 1, 2021, through June 30, 2022, relative to the total employer contributions received from all of PERA's participating employers. The City's proportionate share was 0.0980% at the end of the measurement period and 0.1003% for the beginning of the period. City's proportionate share of the net pension liability$ 7,761,632 State of Minnesota's proportionate share of the net pension liability associated with the City 227,609 Total$ 7,989,241 For the year ended December 31, 2022, the City recognized pension expense of $983,324 for its proportionate share of General Employees Plan's pension expense. Included in this amount, the City recognized $34,010 as pension expense (and grant revenue) for its proportionate share of the State of Minnesota's contribution of $16 million to the General Employees Fund. 76 Council Packet Page Number 143 of 434 F3, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 12 Î PENSION PLANS (CONTINUED) Public Employees' Retirement Association (Continued) C. Pension Costs (Continued) General Employees Fund Pension Costs (Continued) At December 31, 2022, the City reported its proportionate share of the General Employees Plan's deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: Deferred Deferred Outflows of Inflows of ResourcesResources Differences between expected and actual economic experience$ 64,831$ 84,814 Changes in actuarial assumptions 1,796,578 32,116 Net collective difference between projected and actual investment earnings69,845 - Changes in proportion 58,070 - Contributions paid to PERA subsequent to the measurement date 276,304 - Total$ 2,265,628$ 116,930 The $276,304 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, 2023. 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 2023 $ 700,481 2024 691,428 2025 (221,438) 2026 701,923 $ 1,872,394 Total 77 Council Packet Page Number 144 of 434 F3, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 12 Î PENSION PLANS (CONTINUED) Public Employees' Retirement Association (Continued) D. Pension Costs (Continued) Police and Fire Fund Pension Costs At December 31, 2022, the City reported a liability of $30,430,774 for its proportionate share of the Police and Fire Fund's net pension liability. The net pension liability was measured as of June 30, 2022, 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, 2021, through June 30, 2022, relative to the total employer contributions received from all of PERA's participating employers. The City's proportionate share was 0.6993% at the end of the measurement period and 0.7035% for the beginning of the period. The State of Minnesota contributed $18 million to the Police and Fire Fund in the plan fiscal year ended June 30, 2022. The contribution consisted of $9 million in direct state aid that does meet the definition of a special funding situation and $9 million in supplemental state aid that does not meet the definition of a special funding situation. The $9 million direct state aid was paid on October 1, 2021. 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 is included as a non-employer contributing entity in the Police and Fire Retirement Plan Schedule of Employer Allocations and Schedule of Pension Amounts by Employer Only (pension allocation schedules) for the $9 million in direct state aid. Police and Fire Plan employers need to recognize their proportionate share of the State of Minnesota's pension expense (and grant revenue) under GASB 68 special funding situation accounting and financial reporting requirements. For the year ended December 31, 2022, the City recognized pension expense of $2,851,982 for its proportionate share of the Police and Fire Plan's pension expense. Included in this amount, the City recognized $257,884 as pension expense (and grant revenue) for its proportionate share of the State of Minnesota's contribution of $9 million to the Police and Fire Fund. The State of Minnesota is not included as a non-employer contributing entity in the Police and Fire Pension Plan pension allocation schedules for the $9 million in supplemental state aid. The City also recognized $62,936 for the year ended December 31, 2022, as revenue and an offsetting reduction of the net pension liability for its proportionate share of the State of Minnesota's on-behalf contributions to the Police and Fire Fund. 78 Council Packet Page Number 145 of 434 F3, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 12 Î PENSION PLANS (CONTINUED) Public Employees' Retirement Association (Continued) D. Pension Costs (Continued) Police and Fire Fund Pension Costs (Continued) At December 31, 2022, the City reported its proportionate share of the Police and Fire Plan's deferred outflows of resources and deferred inflows of resources related to pensions from the following sources. Deferred Deferred Outflows of Inflows of ResourcesResources Differences between expected and actual economic experience$ 1,866,598$ - Changes in actuarial assumptions 17,951,307 186,321 Net collective difference between projected and actual investment earnings385,866 - Changes in proportion 205,197 215,323 Contributions paid to PERA subsequent to the measurement date 758,772 - Total$ 21,167,740$ 401,644 The $758,772 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, 2023. 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 2023 $ 3,914,791 2024 3,905,207 2025 3,400,113 2026 6,233,709 2027 2,553,504 $ 20,007,324 Total 79 Council Packet Page Number 146 of 434 F3, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 12 Î PENSION PLANS (CONTINUED) Public Employees' Retirement Association (Continued) E. Long-Term Expected Return on Investment The State Board of Investment, which manages the investments of PERA, prepares an analysis of the reasonableness on a regular basis of the long-term expected rate of return using a building-block method in which best-estimate ranges of expected future rates of return are developed for each major asset class. These ranges are combined to produce an expected long-term rate of return by weighting the expected future rates of return by the target asset allocation percentages. The target allocation and best estimates of geometric real rates of return for each major asset class are summarized in the following table: Asset ClassTarget AllocationLong-Term Domestic equity33.5%5.10% International equity16.55.30 Fixed income25.00.75 Private markets25.05.90 Total100.0% F. Actuarial Methods and Assumptions The total pension liability in the June 30, 2022, actuarial valuation was determined using an individual entry-age normal actuarial cost method. The long-term rate of return on pension plan investments used in the determination of the total liability is 6.5%. This assumption is based on a review of inflation and investments return assumptions from a number of national investment consulting firms. The review provided a range of return investment return rates deemed to be reasonable by the actuary. An investment return of 6.5% was deemed to be within that range of reasonableness for financial reporting purposes. Inflation is assumed to be 2.25% for the General Employees Plan and 2.25% for the Police and Fire Plan. Benefit increases after retirement are assumed to be 1.25% for the General Employees. The Police and Fire Plan benefit increase is fixed at 1% per year and that increase was used in the valuation. Salary growth assumptions in the General Employees Plan range in annual increments from 10.25% after one year of service to 3.0% after 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. 80 Council Packet Page Number 147 of 434 F3, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 12 Î PENSION PLANS (CONTINUED) Public Employees' Retirement Association (Continued) F. Actuarial Methods and Assumptions (Continued) Actuarial assumptions for the General Employees Plan are reviewed every four years. The most recent four-year experience study for the General Employees Plan was completed in 2019. The assumption changes were adopted by the Board and became effective with the July 1, 2020, actuarial valuation. The most recent four-year experience study for the Police and Fire Plan was completed in 2020 and was adopted by the Board and became effective with the July 1, 2021, actuarial valuation. The following changes in actuarial assumptions and plan provisions occurred in 2022: General Employees Fund 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 previous valuation. Police and Fire Fund 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 previous valuation. G. Discount Rate The discount rate for the General Employees Plan used to measure the total pension liability in 2022 was 6.5%. The projection of cash flows used to determine the discount rate assumed that contributions from Plan members and employers will be made at rates set in Minnesota Statutes. Based on these assumptions, the fiduciary net position of the General Employees Fund was projected to be available to make all projected future benefit payments of current Plan members. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability. In the Police and Fire Fund, the fiduciary net position was projected to be available to make all projected future benefit payments of current plan members through June 30, 2060. Beginning in the fiscal year ended June 30, 2061, projected benefit payments exceed the fund's projected fiduciary net position. Benefit payments projected after were discounted at the municipal bond rate of 3.69% (based on the weekly rate closest to but not later than the measurement date of the Fidelity "20-Year Municipal GO AA Index"). The resulting equivalent single discount rate of 5.4% for the Police and Fire Fund was determined to give approximately the same present value of projected benefits when applied to all years of projected benefits as the present value of projected benefits using 6.5% applied to all years of projected benefits through the point of asset depletion and 3.69% thereafter. 81 Council Packet Page Number 148 of 434 F3, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 12 Î PENSION PLANS (CONTINUED) Public Employees' Retirement Association (Continued) H. Pension Liability Sensitivity The following presents the City's proportionate share of the net pension liability for all plans it participates in, calculated using the discount rate disclosed in the preceding paragraph, as well as what the City's proportionate share of the net pension liability would be if it were calculated using a discount rate 1 percentage point lower or 1 percentage point higher than the current discount rate: 1% Decrease in Current1% Increase in Discount Rate Discount Rate Discount Rate (5.5%)(6.5%)(7.5%) City's proportionate share of the General Employees Fund net pension liability$ 12,259,905$ 7,761,632$ 4,072,355 1% Decrease in Current1% Increase in Discount Rate Discount Rate Discount Rate (5.5%)(6.5%)(7.5%) City's proportionate share of the Police and Fire Fund net pension liability$ 46,053,073$ 30,430,774$ 17,801,080 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 2022 received supplemental pension benefits, which consist of City contributions to a deferred compensation plan. The City's contribution rates during 2022 were 6% of regular gross pay for the City Manager, 3% to 4% of regular gross pay for supervisory employees and $110 to $200 per month for all other employees. The cost of these supplemental pension benefits in 2022 was $295,971. 82 Council Packet Page Number 149 of 434 F3, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 13 Î POST EMPLOYMENT HEALTH CARE PLAN A. Plan Description The City's defined benefit OPEB plan provides a single-employer defined benefit health care plan to eligible retirees. The plan offers medical and dental coverage. Medical coverage is administered by Medica. Dental coverage is administered by Delta Dental. It is the City's policy to periodically review its medical and dental coverage and to obtain requests for proposals in order to provide the most favorable benefits and premiums for City employees and retirees. No assets are accumulated in a trust. B. Benefits Provided The City is required by State Statute to allow retirees to continue participation in the City's group health insurance plan if the individual terminates service with the City through service retirement or disability retirement. Eligibility for benefits is the earlier of age 50 and 3 years of service for firefighter and police, age 55 and 3 years of service for other activities, or age 65. All health care coverage is provided through the City's group health insurance plans. The retiree is required to pay 100% of their premium cost for the City-sponsored group health insurance plan in which they participate. The premium is a blended rate determined on the entire active and retiree population. Since the projected claims costs for retirees exceed the blended premium paid by retirees, the retirees are receiving an implicit rate subsidy (benefit). The coverage levels are the same as those afforded to active employees. Upon a retiree reaching age 65 years of age, Medicare becomes the primary insurer and the City's plan becomes secondary. C. Contributions Retirees contribute to the health care plan at the same rate as City employees. This results in the retirees receiving an implicit rate subsidy. Contribution requirements are established by the City, based on the contract terms with Medica and Delta Dental. The required contributions are based on projected pay-as- you-go financing requirements. For the year 2022, the City contributed $0 to the plan. D. Members As of January 1, 2021, the following were covered by the benefit terms: Inactive employees or beneficiaries currently receiving benefits8 Spouses receiving payments2 Active employees165 Total175 83 Council Packet Page Number 150 of 434 F3, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 13 Î POST EMPLOYMENT HEALTH CARE PLAN (CONTINUED) E. Actuarial Assumptions The total OPEB liability was determined by an actuarial valuation as of January 1, 2021, using the following actuarial assumptions, applied to all periods included in the measurement, unless otherwise specified: Key Methods and Assumptions Used in Valuation of Total OPEB Liability Salary increases3.00%, including inflation Inflation2.00% Healthcare cost trend increases6.50% initially, in 2021 grading to 5.00% over 6 years and then to 4.00% over 48 years Pub-2010 Public Retirement Plans Headcount- Mortality assumption Weighted Mortality Tables with MP-2020 Generational Improvement Scale The actuarial assumptions used in the January 1, 2021, valuation was based on the results of an actuarial experience study for the period January 1, 2020 through December 31, 2020. The discount rate used to measure the total OPEB liability was 2.0% based on the estimated yield of 20- year municipal bonds. There were no changes in actuarial assumptions in 2022. F. Total OPEB Liability The City's total OPEB liability of $2,370,291 was measured as of January 1, 2022, and was determined by an actuarial valuation as of January 1, 2021. 84 Council Packet Page Number 151 of 434 F3, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 13 Î POST EMPLOYMENT HEALTH CARE PLAN (CONTINUED) F. Total OPEB Liability (Continued) Changes in the total OPEB liability are as follows: Total OPEB Liability Balances at January 1, 20222,262,954$ Changes for the year Service cost 143,769 Interest 47,301 Benefit payments(83,733) Net changes107,337 Balances at December 31, 20222,370,291$ 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 2.0% as well as the liability measured using 1 percentage lower and 1percentage higher than the current discount rate. Total OPEB Liability 1% decreaseCurrent1% increase (1.0%)(2.0%)(3.0%) $ 2,551,685$ 2,370,291$ 2,200,582 The following presents the total OPEB liability of the City, as well as what the City's total OPEB liability would be if it were calculated using healthcare cost trend rates that are 1 percentage lower and 1 percentage higher than the current healthcare cost trend rates. Total OPEB Liability 1% decreaseCurrent1% increase (5.50% decreasing (6.50% decreasing (7.50% decreasing to 4.0%)to 5.0%)to 6.0%) $ 2,108,068$ 2,370,291$ 2,680,931 85 Council Packet Page Number 152 of 434 F3, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 13 Î POST EMPLOYMENT HEALTH CARE PLAN (CONTINUED) H. OPEB Expense, Deferred Outflows of Resources, and Deferred Inflows of Resources Related to OPEB For the year ended December 31, 2022, the City recognized OPEB expense of $140,260. At December 31, 2022, the City reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources: Deferred Deferred Outflows ofInflows of ResourcesResources Assumption changes217,731$ 305,902$ Liability losses 190,012 529,421 Employer contributions made after the measurement date 114,489 - Total$ 522,232$ 835,323 The $114,489 reported as deferred outflows of resources related to pensions resulting from City contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended December 31, 2022. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB will be recognized in OPEB expense as follows: Year Ending December 31, Total 2023 $ (50,809) 2024 (50,809) 2025 (50,809) 2026 (50,809) 2027 (61,443) Therafter (162,902) Total$ (427,581) NOTE 14 Î CONTRACT COMMITMENTS The City has entered into numerous construction contracts with outstanding commitments as of December 31, 2022, of $4,000 for the Fire Station Fund and $2,961,487 for the Public Improvement Projects Fund. 86 Council Packet Page Number 153 of 434 F3, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 15 Î CONTINGENCIES A. Litigation The City is a defendant in various lawsuits. The likelihood of loss is unknown, however, losses up to $1,000,000 will be covered by the City's insurance carrier, less a $50,000 deductible. The resolution of these matters should not have a material adverse effect on the financial condition of the City. B. Federal and State Funds The City receives financial assistance from federal and state governmental agencies in the form of grants. The disbursement of funds received under these programs generally requires compliance with the terms and conditions specified in the grant agreements and is subject to audit by the grantor agencies. Any disallowed claims resulting from such audits could become a liability of the applicable fund. However, in the opinion of management, any such disallowed claims will not have a material effect on any of the financial statements of the individual fund types included herein or on the overall financial position of the City at December 31, 2022. C. Tax Increment Districts The City's tax increment districts are subject to review by the State of Minnesota Office of the State Auditor (OSA). Any disallowed claims or misuse of tax increments could become a liability of the applicable fund. Management has indicated that they are not aware of any instances of noncompliance which would have a material effect on the financial statements. NOTE 16 Î COMMERCIAL DEVELOPMENT REVENUE NOTES/BONDS From time to time, the City has issued Commercial Development Revenue Notes/Bonds in accordance with the Minnesota Municipal Industrial Development Act. These obligations are issued to provide financial assistance to private-sector entities for the acquisition and construction of industrial and commercial facilities deemed to be in the public interest. The obligations are secured by the property financed and are payable solely from payments received on the underlying mortgage loans. Upon repayment of the obligations, ownership of the acquired facilities transfers to the private-sector entity served by the debt issuance. Neither the City, the State nor any political subdivision is obligated in any manner for repayment of the obligations. Accordingly, the bonds are not reported as liabilities in the accompanying financial statements. There were 14 series of notes/bonds outstanding, with an aggregate principal amount payable of $36,283,680 on December 31, 2022. NOTE 17 Î DEFERRED AD VALOREM TAX LEVIES Î BONDED DEBT General obligation bond issues sold by the City are financed by ad valorem tax levies and special assessment bond issues in addition to special assessments levied against the benefiting properties. When a bond issue to be financed partially or completely by ad valorem tax levies is sold, specific annual amounts of such tax levies are stated in the bond resolution and the County Auditor is notified and instructed to levy these taxes over the appropriate years. The future tax levies are subject to cancellation when and if the City has provided alternative sources of financing. The City Council is required to levy any additional taxes found necessary for full payment of principal and interest. 87 Council Packet Page Number 154 of 434 F3, Attachment 4 City of Maplewood Notes to Basic Financial Statements NOTE 17 Î DEFERRED AD VALOREM TAX LEVIES Î BONDED DEBT (CONTINUED) These future scheduled tax levies are not shown as assets in the accompanying financial statements at December 31, 2022. NOTE 18 Î NEW STANDARDS ISSUED BUT NOT YET IMPLEMENTED GASB Statement No. 96, Subscription-Based Information Technology Arrangements establishes that a Subscription-Based Information Technology Arrangement (SBITA) results in a right-to-use subscription asset and a corresponding liability. Under this statement, a governmental entity generally should recognize a right-to-use subscription asset Î an intangible asset Î and a corresponding subscription liability. This statement will be effective for the year ending December 31, 2023. 88 Council Packet Page Number 155 of 434 F3, Attachment 4 REQUIRED SUPPLEMENTARY INFORMATION 89 Council Packet Page Number 156 of 434 F3, Attachment 4 City of Maplewood Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - General Fund Year Ended December 31, 2022 Budgeted Amounts Variance with Actual Final Budget - Amounts OriginalFinalOver (Under) Revenues General property taxes$ 18,185,680$ 18,185,680$ 18,069,433$ (116,247) Miscellaneous taxes - - 18,696 18,696 Licenses and permits 1,557,000 1,557,000 2,436,019 879,019 Intergovernmental d 218,000218,000 249,516 31,516 Fire ai Police aid570,000 570,000 715,621 145,621 Federal grants140,000 140,000 57,163 (82,837) Other grants and aids360,300 360,300 374,351 14,051 Total intergovernmental revenue1,288,300 1,288,300 1,396,651 108,351 Charges for services General government 635,800 635,800 575,965 (59,835) Public safety 30,000 30,000 20,656 (9,344) Public works 2,500 2,500 3,459 959 Parks and recreation 56,000 56,000 77,610 21,610 Community development 300,500 300,500 422,730 122,230 Total charges for services 1,024,800 1,024,800 1,100,420 75,620 Fines and forfeits 150,000 150,000 153,347 3,347 Investment income 60,000 60,000 (449,216) (509,216) Miscellaneous Contributions and donations - - 295 295 Rent 1,500 1,500 1,495 (5) Other 50,000 50,000 150,571 100,571 Total miscellaneous 51,500 51,500 152,361 100,861 Total revenues 22,317,280 22,317,280 22,877,711 560,431 Expenditures General government Administration 1,931,690 1,931,690 1,931,262 (428) Finance 1,663,050 1,663,050 1,547,275 (115,775) Legislative 160,130 160,130 159,854 (276) Capital outlay - - 22,208 22,208 Total general government 3,754,870 3,754,870 3,660,599 (94,271) Public safety Police 10,744,400 10,744,400 10,453,175 (291,225) Police capital outlay - - 19,893 19,893 Fire 2,509,320 2,509,320 2,590,252 80,932 Total public safety 13,253,720 13,253,720 13,063,320 (190,400) See notes to required supplementary information. 90 Council Packet Page Number 157 of 434 F3, Attachment 4 Cit y of Maplewood Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - General Fund Year Ended December 31, 2022 Budgeted Amounts Variance with Actual Final Budget - Amounts OriginalFinalOver (Under) Expenditures (Continued) Public works Administration$ 341,500$ 341,500$ 374,424$ 32,924 Administration capital outlay - - 10,379 10,379 Streets and alleys 1,007,390 1,007,390 936,767 (70,623) Engineering 687,690 687,690 626,036 (61,654) Engineering capital outlay - - 19,718 19,718 Snow and ice removal 827,130 827,130 791,629 (35,501) Snow and ice removal capital outlay - - 14,035 14,035 Transit operations 1,037,690 1,037,690 1,062,078 24,388 Building operations 636,460 636,460 616,702 (19,758) Total public works 4,537,860 4,537,860 4,451,768 (86,092) Parks and recreation Park administration 449,250 449,250 454,402 5,152 Park administration capital outlay - - 15,209 15,209 Park maintenance 57,330 57,330 43,084 (14,246) Total parks and recreation 506,580 506,580 512,695 6,115 Community development 1,579,250 1,579,250 1,666,876 87,626 Debt Service Principal - - 13,829 13,829 Interest and Other Charges - - 1,918 1,918 Total debt service - - 15,747 15,747 Total expenditures 23,632,280 23,632,280 23,371,005 (261,275) r Excess of revenues ove (under) expenditures (1,315,000) (1,315,000) (493,294) 821,706 Other Financing Sources (Uses) Transfers in1,355,000 1,355,000 1,355,000 - Transfers out- - (3,087,807) (3,087,807) Proceeds from sale of capital asset- - 3,103 3,103 Lease proceeds- - 67,689 67,689 Total other financing sources (uses)1,355,000 1,355,000 (1,662,015) (3,017,015) Net change in fund balances$ 40,000$ 40,000 (2,155,309)$ (2,195,309) Fund Balances Beginning of year17,429,960 End of year$ 15,274,651 See notes to required supplementary information. 91 Council Packet Page Number 158 of 434 F3, Attachment 4 City of Maplewood Schedule of Changes in Total OPEB Liability and Related Ratios 12/31/1712/31/1812/31/1912/31/20 Total OPEB Liability Service cost143,525$ 161,353$ 118,889$ 144,214$ Interest 80,865 87,160 83,798 95,006 Differences between expected and actual experience- - 316,687 - Changes of assumptions- 95,706 (509,838) 171,925 Benefit payments(105,010) (47,549) (64,744) (83,604) Net change in total OPEB liability119,380 296,670 (55,208) 327,541 Beginning of year2,036,516 2,155,896 2,452,566 2,397,358 End of year2,155,896$ 2,452,566$ 2,397,358$ 2,724,899$ $ 11,782,22811,439,056$ 12,260,663$ 12,628,483$ Covered-employee payroll Total OPEB liability as a percentage of covered-employee payroll18.85%20.82%19.55%21.58% Note: Schedule is intended to show ten year trend. Additional years will be reported as they become available. Note: No assets are accumulated in a trust to fund the OPEB liability. See notes to required supplementary information. 92 Council Packet Page Number 159 of 434 F3, Attachment 4 12/31/2112/31/22 $ 143,769139,581$ 47,30181,773 -(661,778) -68,563 (83,733)(90,084) 107,337(461,945) 2,724,899 2,262,954 $ 2,262,954$ 2,370,291 $ 14,153,114$ 14,577,707 15.99%16.26% 93 Council Packet Page Number 160 of 434 F3, Attachment 4 City of Maplewood Schedule of City's Proportionate Share of Net Pension Liability General Employees Retirement Fund Last Ten Years City's Proportionate Share of the State's Net Pension City's City's City's Proportionate Liability and Proportionate Proportionate Proportionate Share the State's Share of the Plan Fiduciary Share Share (Amount) of Proportionate Net Pension Net Position (Percentage) (Amount) of the Net Share of the Liability as a of the Net the Net Pension Net Pension (Asset) as a Percentage of Pension Pension Liability Liability Percentage of the Total City's Covered For Fiscal Year Liability Liability Associated Associated its Covered Pension Payroll Ended June 30,(Asset)(Asset) with the Citywith the CityPayroll Liability 20150.1134%5,876,977$ -$ 5,876,977$ 6,552,187$ 89.69%78.19% 20160.1067%8,663,511 113,115 8,776,626 6,618,947 130.89%68.91% 20170.1053%6,722,283 84,525 6,806,808 6,783,507 99.10%75.90% 20180.0985%5,464,376 179,363 5,643,739 6,622,947 82.51%79.53% 20190.0968%5,351,855 166,326 5,518,181 6,849,787 78.13%80.23% 20200.0997%5,977,471 184,370 6,161,841 7,108,613 84.09%79.06% 20210.1003%4,283,259 130,722 4,413,981 7,217,293 59.35%87.00% 20220.0980%7,761,632 227,609 7,989,241 7,342,173 105.71%76.67% Note: Schedule is intended to show ten year trend. Additional years will be reported as they become available. Schedule of City's Proportionate Share of Net Pension Liability Public Employees Police and Fire Retirement Fund Last Ten Years City's Proportionate Share of the State's Net Pension City's Proportionate Liablility and Proportionate Share the State's Share of the Plan Fiduciary City's City's (Amount) of Proportionate Net Pension Net Position Proportion of Proportionate the Net Share of the Liability as a the Net Share of the Pension Net Pension (Asset) as a Percentage of Pension Net Pension Liability Liablility Percentage of the Total For Fiscal Year Liability Liability Associated Associated City's Covered its Covered Pension Ended June 30,(Asset)(Asset) with the Citywith the CityPayrollPayroll Liability 20150.6780%7,703,667$ N/A7,703,667$ 6,041,580$ 127.51%86.61% 26,366,553 6,329,895416.54%63.88% 20160.6570%26,366,553 N/A 20170.6720%9,012,320 N/A9,012,320 6,902,148130.57%85.43% 20180.6754%7,138,282 N/A7,138,282 7,118,302100.28%88.84% 20190.7310%7,683,549 N/A7,683,549 7,710,89699.65%89.26% 20200.7234%9,470,081 $ 224,619 9,694,700 8,163,365118.76%87.19% 20210.7035%5,366,960 244,121 5,611,081 8,314,00667.49%93.66% 20220.6993%30,430,774 1,329,477 31,760,251 8,495,288373.86%70.53% Note: Schedule is intended to show ten year trend. Additional years will be reported as they become available. See notes to required supplementary information. 94 Council Packet Page Number 161 of 434 F3, Attachment 4 City of Maplewood Schedule of City Contributions General Employees Retirement Fund Last Ten Years Contributions in Relation to Contributions Fiscal Year Statutorily the Statutorily Contribution as a Percentage Ending Required Required Deficiency City's Covered of Covered December 31,ContributionContributions(Excess)PayrollPayroll 2015$ 491,414$ 491,414$ 6,552,187-$ 7.5% 2016 504,776 504,776 6,730,347- 7.5% 2017 481,830 481,830 6,424,400- 7.5% 2018 511,996 511,996 6,826,613- 7.5% 2019 520,443 520,443 6,939,240- 7.5% 2020 557,727 557,727 7,436,360- 7.5% 2021 555,451 555,451 7,406,013- 7.5% 2022 552,607 552,607 7,368,093- 7.5% Note: Schedule is intended to show ten year trend. Additional years will be reported as they become available. Schedule of City Contributions Public Employees Police and Fire Retirement Fund Last Ten Years Contributions in Relation to Contributions Fiscal Year Statutorily the Statutorily Contribution as a Percentage Ending Required Required Deficiency City's Covered of Covered December 31, ContributionContributions(Excess)PayrollPayroll 2015$ 978,736$ 978,736$ 6,041,580-$ 16.20% 2016 1,051,846 1,051,846 6,492,877- 16.20% 2017 1,113,654 1,113,654 6,874,407- 16.20% 2018 1,191,914 1,191,914 7,357,494- 16.20% 2019 1,357,690 1,357,690 8,009,971- 16.95% 2020 1,414,302 1,414,302 7,990,407- 17.70% 2021 1,484,438 1,484,438 8,386,655- 17.70% 2022 1,517,543 1,517,543 8,573,689- 17.70% Note: Schedule is intended to show ten year trend. Additional years will be reported as they become available. See notes to required supplementary information. 95 Council Packet Page Number 162 of 434 F3, Attachment 4 96 Council Packet Page Number 163 of 434 F3, Attachment 4 City of Maplewood Notes to Required Supplementary Information Budgets The General Fund and Special Revenue Fund budgets are legally adopted on a basis consistent with accounting principles generally accepted in the United States of America. The legal level of budgetary control is at the department level for all funds. General Employees Fund 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. 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. 97 Council Packet Page Number 164 of 434 F3, Attachment 4 City of Maplewood Notes to Required Supplementary Information General Employees Fund (Continued) 2020 Changes (Continued) Changes in Actuarial Assumptions (Continued) 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. Interest credited on member contributions decreased from 4.00% to 3.00%, beginning July 1, 2018. Deferred augmentation was changed to 0.00%, effective January 1, 2019. Augmentation that has already accrued for deferred members will still apply. Contribution stabilizer provisions were repealed. Postretirement benefit increases were changed from 1.00% per year with a provision to increase to 2.50% upon attainment of 90.00% funding ratio to 50.00% of the Social Security Cost of Living Adjustment, not less than 1.00% and not more than 1.50%, beginning January 1, 2019. For retirements on or after January 1, 2024, the first benefit increase is delayed until the retiree reaches normal retirement age; does not apply to Rule of 90 retirees, disability benefit recipients, or survivors. Actuarial equivalent factors were updated to reflect revised mortality and interest assumptions. 98 Council Packet Page Number 165 of 434 F3, Attachment 4 City of Maplewood Notes to Required Supplementary Information General Employees Fund (Continued) 2017 Changes Changes in Actuarial Assumptions The CSA loads were changed from 0.8% for active members and 60% for vested and non-vested deferred members. The revised CSA loads are now 0.0% for active member liability, 15% for vested deferred member liability and 3% for non-vested deferred member liability. The assumed post-retirement benefit increase rate was changed from 1.0% per year for all years to 1.0% per year through 2044 and 2.5% per year thereafter. Changes in Plan Provisions The State's contribution for the Minneapolis Employees Retirement Fund equals $16,000,000 in 2017 and 2018, and $6,000,000 thereafter. The Employer Supplemental Contribution for the Minneapolis Employees Retirement Fund changed from $21,000,000 to $31,000,000 in calendar years 2019 to 2031. The State's contribution changed from $16,000,000 to $6,000,000 in calendar years 2019 to 2031. 2016 Changes Changes in Actuarial Assumptions The assumed post-retirement benefit increase rate was changed from 1.0% per year through 2035 and 2.5% per year thereafter to 1.0% per year for all future years. The assumed investment return was changed from 7.9% to 7.5%. The single discount rate was changed from 7.9% to 7.5%. Other assumptions were changed pursuant to the experience study dated June 30, 2015. The assumed future salary increases, payroll growth, the inflation was decreased by 0.25% to 3.25% for payroll growth and 2.50% for inflation. Changes in Plan Provisions There have been no changes since the prior valuation. 2015 Changes Changes in Actuarial Assumptions The assumed post-retirement benefit increase rate was changed from 1.0% per year through 2030 and 2.5% per year thereafter to 1.0% per year through 2035 and 2.5% per year thereafter. Changes in Plan Provisions On January 1, 2015, the Minneapolis Employees Retirement Fund was merged into the General Employees Fund, which increased the total pension liability by $1.1 billion and increased the fiduciary plan net position by $892 million. Upon consolidation, state and employer contributions were revised; the State's contribution of $6.0 million, which meets the special funding situation definition, was due September 2015. 99 Council Packet Page Number 166 of 434 F3, Attachment 4 City of Maplewood Notes to Required Supplementary Information Police and Fire Fund 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. 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. 100 Council Packet Page Number 167 of 434 F3, Attachment 4 City of Maplewood Notes to Required Supplementary Information Police and Fire Fund (Continued) 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 Postretirement benefit increases were changed to 1.00% for all years, with no trigger. An end date of July 1, 2048, was added to the existing $9.0 million state contribution. New annual state aid will equal $4.5 million in fiscal years 2019 and 2020, and $9.0 million thereafter until the plan reaches 100% funding, or July 1, 2048, if earlier. Member contributions were changed from 10.80% to 11.30% of pay, effective January 1, 2019, and 11.80% of pay, effective January 1, 2020. Employer contributions were changed from 16.20% to 16.95% of pay, effective January 1, 2019, and 17.70% of pay, effective January 1, 2020. Interest credited on member contributions decreased from 4.00% to 3.00%, beginning July 1, 2018. Deferred augmentation was changed to 0.00%, effective January 1, 2019. Augmentation that has already accrued for deferred members will still apply. Actuarial equivalent factors were updated to reflect revised mortality and interest assumptions. 2017 Changes Changes in Actuarial Assumptions Assumed salary increases were changed as recommended in the June 30, 2016, experience study. The net effect is proposed rates that average 0.34% lower than the previous rates. Assumed rates of retirement were changed, resulting in fewer retirements. The CSA load was 30% for vested and non-vested deferred members. The CSA has been changed to 33% for vested members and 2% for non-vested members. The base mortality table for healthy annuitants was changed from the RP-2000 fully generational table to the RP-2014 fully generational table (with a base year of 2006), with male rates adjusted by a factor of 0.96. The mortality improvement scale was changed from Scale AA to Scale MP- 2016. The base mortality table for disabled annuitants was changed from the RP-2000 disabled mortality table to the mortality tables assumed for healthy retirees. Assumed termination rates were decreased to 3% for the first three years of service. Rates beyond the select period of three years were adjusted, resulting in more expected terminations overall. Assumed percentage of married female members was decreased from 65% to 60%. 101 Council Packet Page Number 168 of 434 F3, Attachment 4 City of Maplewood Notes to Required Supplementary Information Police and Fire Fund (Continued) 2017 Changes (Continued) Changes in Actuarial Assumptions (Continued) Assumed age difference was changed from separate assumptions for male members (wives assumed to be three years younger) and female members (husbands assumed to be four years older) to the assumption that males are two years older than females. The assumed percentage of female members electing Joint and Survivor annuities was increased. The assumed post-retirement benefit increase rate was changed from 1% for all years to 1% per year through 2064 and 2.5% thereafter. The single discount rate was changed from 5.6% per annum to 7.5% per annum. Changes in Plan Provisions There have been no changes since the prior valuation. 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. 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%. 102 Council Packet Page Number 169 of 434 F3, Attachment 4 City of Maplewood Notes to Required Supplementary Information Post Employment Healthcare Plan 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. 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. 103 Council Packet Page Number 170 of 434 F3, Attachment 4 104 Council Packet Page Number 171 of 434 F3, Attachment 4 SUPPLEMENTARY INFORMATION 105 Council Packet Page Number 172 of 434 F3, Attachment 4 106 Council Packet Page Number 173 of 434 F3, Attachment 4 City of Maplewood Nonmajor Governmental Funds Special Revenue Funds Special Revenue Funds are used to account for the proceeds of specific revenue sources that are legally restricted or committed to expenditures for specified purposes. Capital Projects Funds The Capital Project Funds account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by proprietary funds). 107 Council Packet Page Number 174 of 434 F3, Attachment 4 City of Maplewood Combining Balance Sheet - Nonmajor Governmental Funds December 31, 2022 Total Nonmajor Special Governmental RevenueCapital ProjectsFunds Assets Cash and investments 2,056,543$ 6,006,907$ 8,063,450$ Accrued interest receivable 5,640 22,215 27,855 Due from other governments 23,538 54,817 78,355 Accounts receivable 145,275 10,672 155,947 Property taxes receivable Delinquent 1,418 26,660 28,078 Due from Ramsey County 690 7,467 8,157 Notes receivable- 100,000 100,000 Prepaid items 2,400 - 2,400 Land held for resale 1,000,447 - 1,000,447 Total assets 3,235,951$ 6,228,738$ 9,464,689$ Liabilities Accounts payable 869$ 821,073$ 821,942$ Due to other governments 2,625 3,749 6,374 Deposits payable 81,221 235,674 316,895 Salaries and benefits payable 10,637 2,735 13,372 Due to other funds - 319,897 319,897 Advance payable 904,472 - 904,472 Total liabilities 999,824 1,383,128 2,382,952 Deferred Inflows of Resources Unavailable revenue - taxes and assessments 17,668 26,660 44,328 Fund Balances Nonspendable 2,400 - 2,400 Restricted 692,166 3,636,489 4,328,655 Committed 1,523,893 - 1,523,893 Assigned 1,609,599- 1,609,599 Unassigned (427,138)- (427,138) Total fund balances 2,218,459 4,818,950 7,037,409 Total liabilities, deferred inflows of resources, and fund balances $ 3,235,951$ 6,228,738$ 9,464,689 108 Council Packet Page Number 175 of 434 F3, Attachment 4 City of Maplewood Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Nonmajor Governmental Funds Year Ended December 31, 2022 Total Nonmajor Special Governmental RevenueCapital ProjectsFunds Revenues General property taxes $ 99,071$ 1,061,933$ 1,161,004 Tax increment collections 2,030,992- 2,030,992 Miscellaneous taxes 607,487 607,487- Licenses and permits - 20,371 20,371 Charges for services 12,636 850,446 863,082 Fines and forfeitures 22,945 - 22,945 Investment income (45,226) (175,634) (220,860) Miscellaneous Contributions and donations - 2,500 2,500 Rent 152,725 34,077 186,802 Other 164,949 26,478 191,427 Total revenues 1,014,587 3,851,163 4,865,750 Expenditures Current Community development 408,208 408,208- Administration 557,603 35,974 593,577 Fire 76,898 - 76,898 Legislative 30,000 - 30,000 Parks and recreation - 36,080 36,080 Police 9,600 - 9,600 Public works 16,283 142,508 158,791 Debt service Principal payments 316 - 316 TIF developer payments 1,416,606- 1,416,606 38 - 38 Interest and other charges Capital outlay Administration 142,570- 142,570 Parks and recreation - 379,505 379,505 Police 280,957- 280,957 Total expenditures 1,098,946 2,434,200 3,533,146 Excess of revenues over expenditures 1,416,963(84,359) 1,332,604 Other Financing Sources (Uses) Proceeds from sale of capital assets - 38,816 38,816 Transfers in 350,000 536,000 886,000 Transfers out (36,000) (1,486,773) (1,522,773) Total other financing sources (uses) 314,000 (911,957) (597,957) Net change in fund balances 229,641 505,006 734,647 Fund Balances Beginning of year 4,313,9441,988,818 6,302,762 End of year 2,218,459$ 4,818,950$ 7,037,409$ 109 Council Packet Page Number 176 of 434 F3, Attachment 4 110 Council Packet Page Number 177 of 434 F3, Attachment 4 City of Maplewood Nonmajor Special Revenue Funds The Special Revenue Funds account for the proceeds of specific revenue sources that are restricted to expenditures for specific purposes. The City of Maplewood had the following Special Revenue Funds: Charitable Gambling Tax Fund Accounts for the use of charitable gambling tax revenue. This tax became effective September 10, 1990, and is assessed at a rate of 10% of the net receipts that charitable organizations receive from lawful gambling. The tax revenue cannot be expended for general municipal purposes but must be earmarked for charitable purposes. Maplewood Area EDA Fund Accounts for funds to be used for development within the City. Police Services Fund Accounts for money that is legally restricted for police services. Most of the fund revenues are from confiscated money that is split between the City, County, and State. Tree Preservation Fund Accounts for the accumulation of funds charged to developers to be used to plant trees within the City. Cable Television Fund Accounts for Cable TV franchise fees and related expenditures. Fire Training Facility - Operations Accounts for revenue and expenditures related to fire training facility operations. 111 Council Packet Page Number 178 of 434 F3, Attachment 4 City of Maplewood Combining Balance Sheet - Nonmajor Special Revenue Funds December 31, 2022 Special Revenue 280 219 Tree 205 Charitable Maplewood 208 Police Preservation Gambling TaxArea EDAServicesFund Assets Cash and investments$ 85,863$ 595,747$ 154,953$ 157,483 Accrued interest receivable - - 553 653 Due from other governments - - - - Accounts receivable 6,696 - 160 - Property taxes receivable 1,418- - - Delinquent Due from Ramsey County - 690 - - Prepaid items - - - - Land held for resale 1,000,447- - - Total assets$ 92,559$ 1,598,302$ 155,666$ 158,136 Liabilities Accounts payable$ -$ -$ -$ - Deposits payable - - 81,221 - Due to other governments - 246 - - Salaries payable - - - - Advance payable 904,472- - - Total liabilities 904,718- 81,221 - Deferred Inflows of Resources Unavailable revenue - taxes and assessments - 1,418 - - Fund Balances Nonspendable - - - - Restricted 692,166- - - Committed 92,559 - 74,445 158,136 Total fund balances 92,559 692,166 74,445 158,136 Total liabilities, deferred inflows of resources, and fund balances$ 92,559$ 1,598,302$ 155,666$ 158,136 112 Council Packet Page Number 179 of 434 F3, Attachment 4 Special Revenue 211 Fire Training 222 Cable Facility - TelevisionOperationsTotal $ 97,526964,971$ 2,056,543$ 3364,098 5,640 - 23,538 23,538 138,419 145,275- - - 1,418 - - 690 2,400 - 2,400 - 1,000,447- $ 1,109,888$ 121,400$ 3,235,951 $ 603$ 266$ 869 - - 81,221 - 2,379 2,625 10,637 - 10,637 - 904,472- 11,240 2,645 999,824 16,250 - 17,668 2,400 - 2,400 - 692,166- 1,079,998 118,755 1,523,893 1,082,398 118,755 2,218,459 $ 1,109,888$ 121,400$ 3,235,951 113 Council Packet Page Number 180 of 434 F3, Attachment 4 City of Maplewood Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Nonmajor Special Revenue Funds Year Ended December 31, 2022 Special Revenue 280 219 Tree 205 Charitable Maplewood 208 Police Preservation Gambling TaxArea EDAServicesFund Revenues Taxes General property taxes$ -$ 99,071$ -$ - Miscellaneous taxes 50,070 - - - Charges for services - - - - Fines and forfeitures - - 22,945 - Investment income - - (4,337) (5,401) Miscellaneous Rent - - - - Other - 47,385 162 115,212 Total revenues 50,070 146,456 18,770 109,811 Expenditures Current Admininstration - - - - Community development 408,208- - - Fire - - - - Legislative 30,000 - - - Police - - 9,600 - Public works - - - 16,283 Debt service: Principal - - - - Interest and other charges - - - - Total expenditures 30,000 408,208 9,600 16,283 Excess of revenues over (under) expenditures 20,070 (261,752) 9,170 93,528 Other Financing Sources (Uses) Transfers in 350,000- - - Transfers out - - - - Total other financing sources (uses) 350,000- - - Net change in fund balances 20,070 88,248 9,170 93,528 Fund Balances r 603,91872,489 65,275 64,608 Beginning of yea End of year92,559$ 692,166$ 74,445$ 158,136$ 114 Council Packet Page Number 181 of 434 F3, Attachment 4 Special Revenue 211 Fire Training 222 Cable Facility - TelevisionOperationsTotal $ -$ -$ 99,071 557,417 607,487- 12,636 - 12,636 - - 22,945 (32,536) (2,952) (45,226) 152,725- 152,725 1,820 370 164,949 539,337 150,143 1,014,587 557,603 557,603- - 408,208- - 76,898 76,898 - - 30,000 - - 9,600 - - 16,283 316 - 316 38 - 38 557,957 76,898 1,098,946 (18,620) 73,245 (84,359) - 350,000- (36,000)- (36,000) (36,000)- 314,000 (18,620) 37,245 229,641 1,101,018 81,510 1,988,818 $ 1,082,398$ 118,755$ 2,218,459 115 Council Packet Page Number 182 of 434 F3, Attachment 4 City of Maplewood Nonmajor Capital Projects Funds The Capital Projects Funds account for financial resources to be used for the acquisition or construction of major capital facilities other than those financed by proprietary funds. The City of Maplewood had the following Capital Project Funds: General Building Replacement Fund Established to account for expenditures for building replacement. Community Center Building Improvements Fund Established to account for expenditures related to the maintenance and capital needs of the Community Center. Capital Improvement Projects Fund Established to finance major capital outlay expenditures that individually cost in excess of $50,000 and that cannot be easily financed by alternative sources. Property taxes are levied periodically for this fund. Police Vehicles and Equipment Fund Established to account for expenditures for police vehicles and equipment. Legacy Village Park Development Fund Established in 2004 with the issuance of tax abatement bonds. The fund will be used to account for park development costs in the Legacy Village development. Park Development Fund Accounts for the use of park availability charges, grants, and tax revenues which are dedicated for the acquisition and improvement of City parks. Park availability charges are levied against all new building constructed. Public Safety Training Facility Fund Established in 2010 to account for the costs associated with a future Fire Training Facility for the east metro. Right-of-Way Fund Accounts for the accumulation of funds received for degradation of City streets and right-of-ways. The funds are used for repairs. 116 Council Packet Page Number 183 of 434 F3, Attachment 4 City of Maplewood Nonmajor Capital Projects Funds Tax Increment Funds Accounts for the expenditures financed by the tax increment revenue from ten tax increment districts. Water Availability Charge Fund Î North St. Paul District Accounts for the receipt of water availability charge revenues collected in the North St. Paul Water Service District. Disbursements are made from this fund to finance unassessed water system improvements. Water Availability Charge Fund Î St. Paul District Accounts for the receipt of water availability charge revenues collected in the St. Paul Water Service District. Disbursements are made from this fund to finance unassessed water system improvements. 117 Council Packet Page Number 184 of 434 F3, Attachment 4 City of Maplewood Combining Balance Sheet - Nonmajor Capital Projects Funds December 31, 2022 Capital Projects 401 General Building 402 Community 405 Capital 406 Police Replacement Center Building Improvement Vehicles and FundImprovementsProjectsEquipment Assets Cash and investments249,882$ 125,366$ 392,704$ 442,837$ Accounts receivable- - - 2,500 Interest receivable814 521 1,421 1,438 Due from other governments- - - 656 Property taxes receivable Delinquent2,721 3,042 2,473 5,317 Due from Ramsey County1,606 1,375 1,460 3,026 Notes receivable- - - - Total assets255,023$ 130,304$ 398,058$ 455,774$ Liabilities Due to other funds-$ -$ -$ -$ Accounts payable- 98,219 - - Due to other governments- - - - Salaries and benefits payable- - - - Deposits payable- - 229,574 - Total liabilities- 98,219 229,574 - Deferred Inflows of Resources Unavailable revenue - taxes and assessments2,721 3,042 2,473 5,317 Fund Balances Restricted- 29,043 - - Assigned252,302 - 166,011 450,457 Unassigned - - - - Total fund balances 252,302 29,043 166,011 450,457 Total liabilities, deferred inflows of resources, and fund balances$ 255,023$ 130,304$ 398,058$ 455,774 118 Council Packet Page Number 185 of 434 F3, Attachment 4 Capital Projects 433 Legacy 440 Public Village Park 403 Park Safety Training 409 Right-of- DevelopmentDevelopmentFacility FundWay $ 1,746,84011,562$ -$ 119,152$ -- - 8,172 48 7,244 - 491 - - - 1,520 - - - - - - - - - - - - $ 11,610$ 1,754,084$ 129,335-$ $ -$ 179,137-$ $ - - 9,570 - - - - - - - - - - 6,100 - - - 6,100 9,570 179,137 - - - - - 5,510 1,744,514 - - - - 129,335- - (179,137)- - 5,510 1,744,514 (179,137) 129,335 $ 11,610$ 1,754,084$ 129,335-$ 119 Council Packet Page Number 186 of 434 F3, Attachment 4 City of Maplewood Combining Balance Sheet - Nonmajor Capital Projects Funds December 31, 2022 Capital Projects 443 Tax 448 Tax Increment Increment Economic Econ. 416 Tax 417 Tax Development Development Increment Increment District 1-11District 1-12Housing 1-4Housing 1-5 Assets Cash and investments$ 1,017,643-$ $ 75,533$ 149,075 Accounts receivable - - - - Interest receivable - 3,208 313 618 Due from other governments - - - - Property taxes receivable Delinquent - - - - Due from Ramsey County - - - - Notes receivable - 100,000- - Total assets$ 1,020,851-$ $ 175,846$ 149,693 Liabilities Due to other funds$ 127,870$ -$ -$ - Accounts payable 389,801- - - Due to other governments - - - - Salaries and benefits payable - - - - Deposits payable - - - - Total liabilities 127,870 389,801 - - Deferred Inflows of Resources Unavailable revenue - taxes and assessments - - - - Fund Balances Restricted 631,050- 175,846 149,693 Assigned - - - - Unassigned (127,870) - - - Total fund balances (127,870) 631,050 175,846 149,693 Total liabilities, deferred inflows of resources, and fund balances$ 1,020,851-$ $ 175,846$ 149,693 120 Council Packet Page Number 187 of 434 F3, Attachment 4 (Continued) Capital Projects 451 Tax Increment 453 Tax 418 Tax 428 Tax 429 Tax 441 Tax 449 Tax Econ. Increment Increment Increment Increment Increment Increment Development Financing Housing 1-6Housing 1-7Housing 1-8Housing 1-10District 1-13District 1-14District 1-15 $ 720,914$ 18,526$ 156,498$ 127,998$ 43,831$ 47,242$ - - - - - - - - 2,785 51 536 295 - 128 - - - - - - - - - - - - 13,107 - - - - - - - - - - - - - - - - $ 723,699$ 18,577$ 157,034$ 128,293$ 56,938$ 47,370$ - $ -$ -$ -$ -$ -$ -$ 12,890 7,270 11,919 48,934 102,268 151,072 - - 3,749 - - - - - - - - - - - - - - - - - - - - 11,019 11,919 48,934 102,268 151,072 - 12,890 - - - - 13,107 - - 712,680 6,658 108,100 26,025 - 47,370 - - - - - - - - - - - (107,241)- (12,890)- 712,680 6,658 108,100 26,025 (107,241) 47,370 (12,890) $ 723,699$ 18,577$ 157,034$ 128,293$ 56,938$ 47,370$ - 121 Council Packet Page Number 188 of 434 F3, Attachment 4 122 Council Packet Page Number 189 of 434 F3, Attachment 4 City of Maplewood Combining Balance Sheet - Nonmajor Capital Projects Funds December 31, 2022 (Continued) Capital Projects 408 Water 407 Water Availability Availability Charge North Charge St. Paul St. Paul DistrictDistrictTotal Assets Cash and investments$ 52,454$ 508,850$ 6,006,907 Accounts receivable - - 10,672 Interest receivable 214 2,090 22,215 Due from other governments 839 51,802 54,817 Property taxes receivable Delinquent - - 26,660 Due from Ramsey County - - 7,467 Notes receivable - - 100,000 Total assets$ 53,507$ 562,742$ 6,228,738 Liabilities Due to other funds$ -$ -$ 319,897 Accounts payable - 2,020 821,073 Due to other governments - - 3,749 Salaries and benefits payable - 2,735 2,735 Deposits payable - - 235,674 Total liabilities - 4,755 1,383,128 Deferred Inflows of Resources Unavailable revenue - taxes and assessments - - 26,660 Fund Balances Restricted - 3,636,489- Assigned 53,507 557,987 1,609,599 Unassigned - (427,138)- Total fund balances 53,507 557,987 4,818,950 Total liabilities, deferred inflows of resources, and fund balances$ 53,507$ 562,742$ 6,228,738 123 Council Packet Page Number 190 of 434 F3, Attachment 4 City of Maplewood Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Nonmajor Capital Projects Funds Year Ended December 31, 2022 Capital Projects 401 General Building 402 Community 405 Capital 406 Police Replacement Center Building Improvement Vehicles & FundImprovementsProjectsEquipment Revenues General property taxes$ 222,766$ 210,410$ 207,816$ 420,941 Tax increment collections - - - - Licenses and permits - - - - Charges for services Park availability charges - - - - Water availability charges - - - - Connection charges - - - - Investment income (7,175) (3,964) (11,624) (8,115) Miscellaneous Contributions and donations - - - 2,500 Rent - - - - Other - - - 1,478 Total revenues 215,591 206,446 196,192 416,804 Expenditures Current Administration - - - - Fire - - - - Parks and recreation - 36,080 - - Public works - - - - Debt service TIF developer payments - - - - Capital outlay Administration 142,570 - - - Fire - - - - Parks and recreation 202,935- 76,046 - Police - - 280,957- Total expenditures 142,570 239,015 76,046 280,957 Excess of revenues over (under) expenditures 73,021 (32,569) 120,146 135,847 Other Financing Sources (Uses) Proceeds from sale of capital asset - - - 38,816 Transfers in 250,000 - 250,000- Transfers out - - (624,621)- Total other financing sources (uses) 250,000 - (335,805)- Net change in fund balances 323,021 (32,569) 120,146 (199,958) Fund Balances Beginning of year (70,719) 61,612 45,865 650,415 End of year$ 252,302$ 29,043$ 166,011$ 450,457 124 Council Packet Page Number 191 of 434 F3, Attachment 4 Capital Projects 443 Tax Increment 433 Legacy 440 Public Economic Village Park 403 Park Safety Training 409 Right-of-Development DevelopmentDevelopmentFacility FundWayDistrict 1-11 $ -$ -$ -$ -$ - - - - - - - - - 20,371 - 309,698- - - - - - - - - - - - - - (373) (56,639) - (3,882) - - - - - - - 34,077 - - - - 25,000 - - - (373) 312,136 - 16,489 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100,524- - - - - - - - - 100,524- - - - (373) 211,612 - 16,489 - - - - - - - - 36,000 - - - - - - - - - 36,000 - - (373) 211,612 36,000 16,489 - 5,883 1,532,902 (215,137) 112,846 (127,870) $ 5,510$ 1,744,514$ (179,137)$ 129,335$ (127,870) 125 Council Packet Page Number 192 of 434 F3, Attachment 4 City of Maplewood Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Nonmajor Capital Projects Funds Year Ended December 31, 2022 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 collections974,503 - - 217,682 Licenses and permits- - - - Charges for services Park availability charges- - - - Water availability charges- - - - Connection charges- - - - Investment income(27,064) (2,386) (4,772) (22,581) Miscellaneous Contributions and donations- - - - Rent- - - - Other- - - - Total revenues947,439 (2,386) (4,772) 195,101 Expenditures Current Administration- 1,475 1,474 33,025 Fire- - - - Parks and recreation- - - - Public works- - - - Debt service TIF developer payments779,602 - - - Capital outlay Administration - - - - Fire - - - - Parks and recreation - - - - Police - - - - Total expenditures 779,602 1,475 1,474 33,025 Excess of revenues over (under) expenditures 167,837 (3,861) (6,246) 162,076 Other Financing Sources (Uses) Proceeds from sale of capital asset - - - - Transfers in - - - - Transfers out (111,928) (16,460) (13,400) (78,368) Total other financing sources (uses) (111,928) (16,460) (13,400) (78,368) Net change in fund balances 55,909 (20,321) (19,646) 83,708 Fund Balances Beginning of year 575,141 196,167 169,339 628,972 End of year$ 631,050$ 175,846$ 149,693$ 712,680 126 Council Packet Page Number 193 of 434 F3, Attachment 4 (Continued) Capital Projects 451 Tax Increment 453 Tax 407 Water 428 Tax 429 Tax 441 Tax 449 Tax Econ. Increment Availability Increment Increment Increment Increment Development Financing Charge St. Paul Housing 1-7Housing 1-8Housing 1-10District 1-13District 1-14District 1-15District $ -$ -$ -$ -$ -$ -$ - 25,360 110,829 234,727 402,882 65,009 - - - - - - - - - - - - - - - - - - - - - 467,423- - - - - - - 61,560 (440) (4,270) (2,666) 8 (1,300) (16,679)- - - - - - - - - - - - - - - - - - - - - - 24,920 106,559 232,061 402,890 63,709 512,304- - - - - - - - - - - - - - - - - - - - - - - - - - - 133,756- 23,838 99,746 211,254 302,166 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 23,838 99,746 211,254 302,166 - 133,756- 1,082 6,813 20,807 100,724 63,709 378,548- - - - - - - - - - - - - - - (331) (1,361) (22,864) (70,713) - (546,727)- (331) (1,361) (22,864) (70,713) - (546,727)- 751 5,452 (2,057) 30,011 63,709 (168,179)- 5,907 102,648 28,082 (137,252) (16,339) (12,890) 726,166 $ 6,658$ 108,100$ 26,025$ (107,241)$ 47,370$ (12,890)$ 557,987 127 Council Packet Page Number 194 of 434 F3, Attachment 4 128 Council Packet Page Number 195 of 434 F3, Attachment 4 City of Maplewood Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Nonmajor Capital Projects Funds Year Ended December 31, 2022 (Continued) Capital Projects 408 Water Availability Charge North St. Paul DistrictTotal Revenues General property taxes$ 1,061,933-$ Tax increment collections 2,030,992- Licenses and permits - 20,371 Charges for services Park availability charges 309,698- Water availability charges 11,765 479,188 Connection charges - 61,560 Investment income (1,712) (175,634) Miscellaneous Contributions and donations - 2,500 Rent - 34,077 Other - 26,478 Total revenues 10,053 3,851,163 Expenditures Current Administration - 35,974 Fire - - Parks and recreation - 36,080 Public works 8,752 142,508 Debt service TIF developer payments 1,416,606- Capital outlay Administration 142,570- Fire - - Parks and recreation 379,505- Police 280,957- Total expenditures 8,752 2,434,200 Excess of revenues over (under) expenditures 1,416,963 1,301 Other Financing Sources (Uses) Proceeds from sale of capital asset - 38,816 Transfers in 536,000- Transfers out (1,486,773)- Total other financing sources (uses) (911,957)- Net change in fund balances 1,301 505,006 Fund Balances Beginning of year 52,206 4,313,944 End of year$ 53,507$ 4,818,950 129 Council Packet Page Number 196 of 434 F3, Attachment 4 City of Maplewood Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Special Revenue Fund - Charitable Gambling Tax Year Ended December 31, 2022 2022 Variance with ActualFinal Budget - Final BudgetAmountsOver (Under) Original Budget Revenues Charitable gambling taxes30,000$ 30,000$ 50,070$ 20,070$ Expenditures Current Legislative30,00030,000 30,000 - Excess of revenues over $ -$ - 20,070$ 20,070 (under) expenditures Fund Balances Beginning of year72,489 End of year$ 92,559 130 Council Packet Page Number 197 of 434 F3, Attachment 4 City of Maplewood Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Special Revenue Fund - Maplewood Area EDA Year Ended December 31, 2022 2022 Variance with Final Budget - Final BudgetActualOver (Under) Original Budget Revenues Property taxes100,000$ 100,000$ 99,071$ (929)$ Other -- 47,385 47,385 Total revenues100,000 100,000 146,456 46,456 Expenditures Current Community Development100,000100,000 408,208 308,208 Excess of revenues over (under) expenditures -- (261,752) (261,752) Other Financing Sources (Uses) Transfers in- - 350,000 350,000 Net change in fund balances-$ -$ 88,248 88,248$ Fund Balances r 603,918 Beginning of yea End of year$ 692,166 131 Council Packet Page Number 198 of 434 F3, Attachment 4 City of Maplewood Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Special Revenue Fund - Police Services Year Ended December 31, 2022 2022 Variance With Original ActualFinal Budget - BudgetFinal BudgetAmountsOver (Under) Revenues Fines and forfeitures$ 8,000$ 8,000$ 22,945$ 14,945 Investment income 500 500 (4,337) (4,837) Other -- 162 162 Total revenues8,500 8,500 18,770 10,270 Expenditures Current Police25,000 25,000 9,600 (15,400) Total expenditures25,000 25,000 9,600 (15,400) Excess of revenues over (under) expenditures $ (16,500)(16,500)$ 9,170 25,670$ Fund Balances Beginning of year65,275 End of year$ 74,445 132 Council Packet Page Number 199 of 434 F3, Attachment 4 City of Maplewood Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Special Revenue Fund - Tree Preservation Year Ended December 31, 2022 2022 Variance with ActualFinal Budget - Final BudgetAmountsOver (Under) Original Budget Revenues $ 1,0001,000$ (5,401)$ (6,401)$ Investment income 9,500 9,500 115,212 105,712 Miscellaneous 10,500 10,500 109,811 99,311 Total revenues Expenditures Current 15,00015,000 16,283 1,283 Public works Excess of revenues over $ (4,500)(4,500)$ 93,528 98,028$ (under) expenditures Fund Balances 64,608 Beginning of year $ 158,136 End of year 133 Council Packet Page Number 200 of 434 F3, Attachment 4 City of Maplewood Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Special Revenue Fund - Cable Television Year Ended December 31, 2022 2022 Variance with ActualFinal Budget - Final BudgetAmountsOver (Under) Original Budget Revenues $ 572,000$ 572,000$ 557,417$ (14,583) Miscellaneous taxes 10,000 10,000 12,636 2,636 Charges for services 10,000 10,000 (32,536) (42,536) Investment income - - 1,820 1,820 Miscellaneous 592,000 592,000 539,337 (52,663) Total revenues Ex penditures Current 587,860 587,860 557,603 (30,257) Administration Debt service - - 316 316 Principal - - 38 38 Interest and other charges 587,860 587,860 557,957 (29,903) Total expenditures Excess of revenues over 4,140 4,140 (18,620) (22,760) (under) expenditures Fund Balances 1,101,018 Beginning of year $ 1,082,398 End of year 134 Council Packet Page Number 201 of 434 F3, Attachment 4 City of Maplewood Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Special Revenue Fund - Fire Training Facility - Operations Year Ended December 31, 2022 2022 Variance with ActualFinal Budget - Final BudgetAmountsOver (Under) Original Budget Revenues $ 75,000$ 75,000$ (75,000)-$ Intergovernmental 1,000 1,000 (2,952) (3,952) Investment income 20,000 20,000 152,725 132,725 Rent - - 370 370 Miscellaneous 96,000 96,000 150,143 54,143 Total revenues Expenditures Current Fire 64,70064,700 76,898 12,198 Excess of revenues 31,30031,300 73,245 41,945 over expenditures Other Financing Sources (Uses) (36,000)(36,000) (36,000) - Transfers out $ (4,700)(4,700)$ 37,245 41,945$ Net change in fund balances Fund Balances 81,510 Beginning of year $ 118,755 End of year 135 Council Packet Page Number 202 of 434 F3, Attachment 4 City of Maplewood Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Debt Service Fund Year Ended December 31, 2022 2022 Variance with Original ActualFinal Budget - BudgetFinal BudgetAmountsOver (Under) Revenues $ 5,011,931$ 5,011,931$ 4,965,814$ (46,117) General property taxes 1,183,590 1,183,590 1,246,699 63,109 Special assessments 878,460 878,460 878,460 - Intergovernmental 71,600 71,600 (187,272) (258,872) Investment income 7,145,581 7,145,581 6,903,701 (241,880) Total revenues Expenditures Current -- 15,117 15,117 Finance Debt service Principal retirement 6,499,9546,499,954 6,499,952 (2) 1,658,6601,658,660 1,739,498 80,838 Interest and other charges Total expenditures 8,158,6148,158,614 8,254,567 95,953 Excess of revenues (1,013,033)(1,013,033) (1,350,866) (337,833) under expenditures Other Financing Sources (Uses) 4,271,2364,271,236 2,925,000 (1,346,236) Issuance of debt -- (8,655,000) (8,655,000) Refunded bonds redeemed -- 117,739 117,739 Premium on debt issued 958,509 958,509 958,509 - Transfers in (4,271,236) (4,271,236) (2,976,033) 1,295,203 Transfers out Total other financing sources (uses) 958,509 958,509 (7,629,785) (8,588,294) $ (54,524)$ (54,524) (8,980,651)$ (8,926,127) Net change in fund balances Fund Balances 17,122,927 Beginning of year $ 8,142,276 End of year 136 Council Packet Page Number 203 of 434 F3, Attachment 4 City of Maplewood Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Public Improvement Projects Fund Year Ended December 31, 2022 2022 Variance with Original ActualFinal Budget - BudgetFinal BudgetAmountsOver (Under) Revenues Intergovernmental1,299,600$ 1,299,600$ 1,287,500$ (12,100)$ Investment income- - (94,087) (94,087) Miscellaneous- - 2,115,7362,115,736 Total revenues1,299,600 1,299,600 3,309,149 2,009,549 Expenditures Capital outlay Public works12,240,000 12,240,000 12,683,607 443,607 r Excess of revenues ove (under) expenditures (10,940,400)(10,940,400) (9,374,458) 1,565,942 Other Financing Sources (Uses) Transfers in10,940,400 10,940,400 10,621,379 (319,021) Transfers out- - (2,489,542) (2,489,542) Total other financing sources (uses)10,940,400 10,940,400 8,131,837 (2,808,563) Net change in fund balances-$ -$ (1,242,621) (1,242,621)$ Fund Balances Beginning of year 3,466,351 End of year$ 2,223,730 137 Council Packet Page Number 204 of 434 F3, Attachment 4 City of Maplewood Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Street Revitilization Fund Year Ended December 31, 2022 2022 Variance with Original ActualFinal Budget - BudgetFinal BudgetAmountsOver (Under) Revenues Miscellaneous Taxes1,231,000$ 1,231,000$ 1,236,660$ 5,660$ Intergovernmental2,210,210 2,210,210 2,424,537 214,327 Special assessments207,000 207,000 873,040 666,040 Investment income5,000 5,000 (148,578) (153,578) Miscellaneous- - 266,174266,174 Total revenues3,653,210 3,653,210 4,651,833 998,623 Expenditures Current Public works100,000 100,000 220,268 120,268 Total expenditures100,000 100,000 220,268 120,268 Excess of revenues over expenditures 3,553,210 3,553,210 4,431,565 878,355 Other Financing Sources (Uses) Transfers in - 2,489,542- 2,489,542 Transfers out (3,964,760) (3,964,760) (5,271,520) (1,306,760) Total other financing sources (uses) (3,964,760) (3,964,760) (2,781,978) 1,182,782 Net change in fund balances$ (411,550)$ (411,550) 1,649,587$ 2,061,137 Fund Balances Beginning of year 3,140,572 End of year$ 4,790,159 138 Council Packet Page Number 205 of 434 F3, Attachment 4 City of Maplewood Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Fire Station Fund Year Ended December 31, 2022 2022 Variance with Original ActualFinal Budget - BudgetFinal BudgetAmountsOver (Under) Revenues Investment income40,000$ 40,000$ (138,944)$ (178,944)$ Expenditures Current Fire- - 175 175 Capital outlay Fire- - 6,254,801 6,254,801 Total expenditures- - 6,254,976 6,254,976 Excess of revenues over (under) expenditures 40,00040,000 (6,393,920) (6,433,920) Other Financing Sources (Uses) Transfers in- - 2,100,000 2,100,000 Proceeds from sale of capital asset- - 1,759,752 1,759,752 Total other financing sources (uses)- - 3,859,752 3,859,752 Net change in fund balances40,000$ 40,000$ (2,534,168) (2,574,168)$ Fund Balances Beginning of year 6,766,829 End of year$ 4,232,661 139 Council Packet Page Number 206 of 434 F3, Attachment 4 City of Maplewood Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Capital Projects Fund - General Building Replacement Fund Year Ended December 31, 2022 2022 Variance with Original ActualFinal Budget - BudgetFinal BudgetAmountsOver (Under) Revenues $ 225,000225,000$ 222,766$ (2,234)$ General property taxes 1,5001,500 (7,175) (8,675) Investment income Total revenues 226,500226,500 215,591 (10,909) Expenditures Capital outlay 192,500192,500 142,570 (49,930) Administration Excess of revenues 34,00034,000 73,021 39,021 over expenditures Other Financing Uses Transfers In- - 250,000 250,000 $ 34,00034,000$ 323,021 289,021$ Net change in fund balances Fund Balances (70,719) Beginning of year $ 252,302 End of year 140 Council Packet Page Number 207 of 434 F3, Attachment 4 City of Maplewood Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Capital Projects Fund - Community Center Building Improvements Year Ended December 31, 2022 2022 Variance with Original ActualFinal Budget - BudgetFinal BudgetAmountsOver (Under) Revenues $ 212,240$ 212,240$ 210,410$ (1,830) General property taxes 3,000 3,000 (3,964) (6,964) Investment income 215,240 215,240 206,446 (8,794) Total revenues Expenditures Current Park and recreation 9,800 9,800 36,080 26,280 Capital outlay Park and recreation 212,240 212,240 202,935 (9,305) Total expenditures 222,040 222,040 239,015 16,975 Excess of revenues $ (6,800)$ (6,800) (32,569)$ (25,769) (under) expenditures Fund Balances 61,612 Beginning of year $ 29,043 End of year 141 Council Packet Page Number 208 of 434 F3, Attachment 4 City of Maplewood Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Capital Projects Fund - Capital Improvement Projects Year Ended December 31, 2022 2022 Variance with Original ActualFinal Budget - BudgetFinal BudgetAmountsOver (Under) Revenues $ 210,000$ 210,000$ 207,816$ (2,184) General property taxes 1,000 1,000 (11,624) (12,624) Investment income 211,000 211,000 196,192 (14,808) Total revenues Expenditures Capital outlay Parks and recreation210,000 210,000 76,046 (133,954) 210,000210,000 76,046 (133,954) Total expenditures Excess of revenues $ 1,000$ 1,000 120,146$ 119,146 over expenditures Fund Balances 45,865 Beginning of year $ 166,011 End of year 142 Council Packet Page Number 209 of 434 F3, Attachment 4 City of Maplewood Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Capital Projects Fund - Police Vehicles and Equipment Year Ended December 31, 2022 2022 Variance with Original ActualFinal Budget - BudgetFinal BudgetAmountsOver (Under) Revenues $ 425,000$ 425,000$ 420,941$ (4,059) Property taxes 1,000 1,000 (8,115) (9,115) Investment income - - 2,500 2,500 Contributions and donations - - 1,478 1,478 Miscellaneous 426,000 426,000 416,804 (9,196) Total revenues Expenditures Capital outlay 305,000305,000 280,957 (24,043) Police 305,000305,000 280,957 (24,043) Total expenditures Excess of revenues 121,000121,000 135,847 14,847 over expenditures Other Financing Sources (Uses) Proceeds from sale of capital asset20,000 20,000 38,816 18,816 Transfers in- - 250,000 250,000 Transfers out(112,428) (112,428) (624,621) (512,193) Total other financing sources(92,428) (92,428) (335,805) (243,377) $ 28,57228,572$ (199,958) (228,530)$ Net change in fund balances Fund Balances 650,415 Beginning of year $ 450,457 End of year 143 Council Packet Page Number 210 of 434 F3, 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, 2022 2022 Variance with Original ActualFinal Budget - BudgetFinal BudgetAmountsOver (Under) Revenues Charges for services Park availability charges45,000$ 45,000$ 309,698$ 264,698$ 20,00020,000 (56,639) (76,639) Investment income 10,00010,000 59,077 49,077 Miscellaneous 75,00075,000 312,136 237,136 Total revenues Expenditures Capital outlay Parks and recreation 1,325,000 1,325,000 100,524 (1,224,476) 1,325,000 1,325,000 100,524 (1,224,476) Total expenditures Excess of revenues over $ (1,250,000)$ (1,250,000) 211,612$ 1,461,612 (under) expenditures Fund Balances 1,532,902 Beginning of year $ 1,744,514 End of year 144 Council Packet Page Number 211 of 434 F3, Attachment 4 City of Maplewood Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Capital Projects Fund - Public Safety Training Facility Fund Year Ended December 31, 2022 2022 Variance with Original ActualFinal Budget - BudgetFinal BudgetAmountsOver (Under) Other Financing Sources (Uses) $ 36,00036,000$ 36,000$ -$ Transfers in $ 36,00036,000$ 36,000 -$ Net change in fund balances Fund Balances (215,137) Beginning of year $ (179,137) End of year 145 Council Packet Page Number 212 of 434 F3, Attachment 4 City of Maplewood Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Capital Projects Fund - Right-of-Way Year Ended December 31, 2022 2022 Variance with Original ActualFinal Budget - BudgetFinal BudgetAmountsOver (Under) Revenues $ 2,0002,000$ (3,882)$ (5,882)$ Investment income 12,000 12,000 20,371 8,371 Licenses and permits $ 14,000$ 14,000 16,489$ 2,489 Total revenues Fund Balances 112,846 Beginning of year $ 129,335 End of year 146 Council Packet Page Number 213 of 434 F3, Attachment 4 City of Maplewood Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Capital Projects Fund - Tax Increment Economic District 1-11 Year Ended December 31, 2022 2022 Variance with Original ActualFinal Budget - BudgetFinal BudgetAmountsOver (Under) Revenues $ --$ -$ -$ Investment income Expenditures Current Administration - - - - Excess of revenues over - - - - (under) expenditures Other Financing Sources (Uses) - - - - Transfers out $ -$ - -$ - Net change in fund balances Fund Balances (127,870) Beginning of year $ (127,870) End of year 147 Council Packet Page Number 214 of 434 F3, Attachment 4 City of Maplewood Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Capital Projects Fund - Tax Increment Economic Development District 1-12 Year Ended December 31, 2022 2022 Variance with Original ActualFinal Budget - BudgetFinal BudgetAmountsOver (Under) Revenues $ 941,000941,000$ 974,503$ 33,503$ Tax increments 5,0005,000 (27,064) (32,064) Investment income Total revenues 946,000946,000 947,439 1,439 Expenditures Current Administration 1,0001,000 - (1,000) Debt service TIF developer payments752,800 752,800 779,602 26,802 Total expenditures 753,800753,800 779,602 25,802 Excess of revenues over 192,200192,200 167,837 (24,363) (under) expenditures Other Financing Sources (Uses) Transfers out(111,928) (111,928) (111,928) - $ 80,27280,272$ 55,909 (24,363)$ Net change in fund balances Fund Balances 575,141 Beginning of year $ 631,050 End of year 148 Council Packet Page Number 215 of 434 F3, Attachment 4 City of Maplewood Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Capital Projects Fund - Tax Increment Housing 1-4 Year Ended December 31, 2022 2022 Variance with Original ActualFinal Budget - BudgetFinal BudgetAmountsOver (Under) Revenues $ --$ (2,386)$ (2,386)$ Investment income Expenditures Current Administration 5,000 5,000 1,475 (3,525) Excess of revenues over (5,000) (5,000) (3,861) 1,139 (under) expenditures Other Financing Sources (Uses) (16,460) (16,460) (16,460) - Transfers out $ (21,460)$ (21,460) (20,321)$ 1,139 Net change in fund balances Fund Balances 196,167 Beginning of year $ 175,846 End of year 149 Council Packet Page Number 216 of 434 F3, Attachment 4 City of Maplewood Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Capital Projects Fund - Tax Increment Housing 1-5 Year Ended December 31, 2022 2022 Variance with Original ActualFinal Budget - BudgetFinal BudgetAmountsOver (Under) Revenues $ 1,0001,000$ (4,772)$ (5,772)$ Investment income Expenditures Current Administration 5,000 5,000 1,474 (3,526) Excess of revenues (4,000) (4,000) (6,246) (2,246) under expenditures Other Financing Sources (Uses) (13,400) (13,400) (13,400) - Transfers out $ (17,400)$ (17,400) (19,646)$ (2,246) Net change in fund balances Fund Balances 169,339 Beginning of year $ 149,693 End of year 150 Council Packet Page Number 217 of 434 F3, Attachment 4 City of Maplewood Schedule of Revenues, Expenditures, and Changes In Fund Balances - Budget And Actual - Capital Projects Fund - Tax Increment Housing 1-6 Year Ended December 31, 2022 2022 Variance with Final Budget - Original Actual BudgetFinal BudgetAmountsOver (Under) Revenues Tax increments$ 210,000$ 210,000$ 217,682$ 7,682 8,000 8,000 (22,581) (30,581) Investment income 218,000 218,000 195,101 (22,899) Total revenues Expenditures Current Administration 5,000 5,000 33,025 28,025 Excess of revenues over 213,000 213,000 162,076 (50,924) (under) expenditures Other Financing Sources (Uses) Transfers out (78,368) (78,368) (78,368) - $ 134,632$ 134,632 83,708$ (50,924) Net change in fund balances Fund Balances 628,972 Beginning of year $ 712,680 End of year 151 Council Packet Page Number 218 of 434 F3, Attachment 4 City of Maplewood Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Capital Projects Fund - Tax Increment Housing 1-7 Year Ended December 31, 2022 2022 Variance with Original ActualFinal Budget - BudgetFinal BudgetAmountsOver (Under) Revenues $ 25,00025,000$ 25,360$ 360$ Tax increments 100100 (440) (540) Investment income 25,10025,100 24,920 (180) Total revenues Ex penditures Current Administration 1,000 1,000 - (1,000) Debt service TIF developer payments 23,500 23,500 23,838 338 24,500 24,500 23,838 (662) Total expenditures Excess of revenues 600 600 1,082 482 over expenditures Other Financing Sources (Uses) (331) (331) (331) - Transfers Out $ 269$ 269 751$ 482 Net Change in Fund Balances Fund Balances 5,907 Beginning of year $ 6,658 End of year 152 Council Packet Page Number 219 of 434 F3, Attachment 4 City of Maplewood Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Capital Projects Fund - Tax Increment Housing 1-8 Year Ended December 31, 2022 2022 Variance with Original Actual Final Budget - BudgetFinal BudgetAmountsOver (Under) Revenues Tax increments$ 103,000$ 103,000$ 110,829$ 7,829 2,000 2,000 (4,270) (6,270) Investment income 105,000 105,000 106,559 1,559 Total revenues Expenditures Current Administration 1,000 1,000 - (1,000) Debt service TIF developer payments 92,700 92,700 99,746 7,046 93,700 93,700 99,746 6,046 Total expenditures Excess of revenues over 11,300 11,300 6,813 (4,487) (under) expenditures Other Financing Sources (Uses) (1,361) (1,361) (1,361) - Transfers Out $ 9,939$ 9,939 5,452$ (4,487) Net Change in Fund Balances Fund Balances 102,648 Beginning of year $ 108,100 End of year 153 Council Packet Page Number 220 of 434 F3, Attachment 4 City of Maplewood Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Capital Projects Fund - Tax Increment Housing 1-10 Year Ended December 31, 2022 2022 Variance with Original ActualFinal Budget - BudgetFinal BudgetAmountsOver (Under) Revenues $ 254,000254,000$ 234,727$ (19,273)$ Tax increments 1,0001,000 (2,666) (3,666) Investment income 255,000255,000 232,061 (22,939) Total revenues Ex penditures Current Administration 1,000 1,000 - (1,000) Debt service TIF developer payments 228,600 228,600 211,254 (17,346) Total expenditures 229,600 229,600 211,254 (18,346) Excess of revenues over 25,400 25,400 20,807 (4,593) (under) expenditures Other Financing Sources (Uses) (22,864) (22,864) (22,864) - Transfers Out Net change in fund balances$ 2,536$ 2,536 (2,057)$ (4,593) Fund Balances 28,082 Beginning of year $ 26,025 End of year 154 Council Packet Page Number 221 of 434 F3, Attachment 4 City of Maplewood Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Capital Projects Fund - Tax Increment Housing 1-13 Year Ended December 31, 2022 2022 Variance with Original Actual Final Budget - BudgetFinal BudgetAmountsOver (Under) Revenues Tax increments$ 403,000$ 403,000$ 402,882$ (118) Expenditures Current Administration 1,000 1,000 - (1,000) Debt service TIF developer payments 323,000 323,000 302,166 (20,834) 324,000 324,000 302,166 (21,834) Total expenditures Excess of revenues over expenditures 79,000 79,000 100,724 21,724 Other Financing Uses (70,713) (70,713) (70,713) - Transfers out $ 8,287$ 8,287 30,011$ 21,724 Net change in fund balances Fund Balances (137,252) Beginning of year $ (107,241) End of year 155 Council Packet Page Number 222 of 434 F3, Attachment 4 City of Maplewood Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Capital Projects Fund - Tax Increment Housing 1-14 Year Ended December 31, 2022 2022 Variance with Original ActualFinal Budget - BudgetFinal BudgetAmountsOver (Under) Revenues $ -$ -$ 65,009$ 65,009 Tax Increments - - (1,300) (1,300) Investment income - - 63,709 63,709 Total revenues $ -$ - 63,709$ 63,709 Net change in fund balances Fund Balances (16,339) Beginning of year $ 47,370 End of year 156 Council Packet Page Number 223 of 434 F3, Attachment 4 City of Maplewood Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Capital Projects Fund - Water Availability Charge North St. Paul District Year Ended December 31, 2022 2022 Variance with Original ActualFinal Budget - BudgetFinal BudgetAmountsOver (Under) Revenues $ 200$ 200$ (1,712)$ (1,912) Investment income 11,800 11,800 11,765 (35) Utility billings 12,000 12,000 10,053 (1,947) Total revenues Expenditures Current Public works 1,600 1,600 8,752 7,152 Excess of revenues over $ 10,400$ 10,400 1,301$ (9,099) (under) expenditures Fund Balances 52,206 Beginning of year $ 53,507 End of year 157 Council Packet Page Number 224 of 434 F3, Attachment 4 City of Maplewood Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Capital Projects Fund - Water Availability Charge St. Paul District Year Ended December 31, 2022 2022 Variance with Original ActualFinal Budget - BudgetFinal BudgetAmountsOver (Under) Revenues Charges for services $ 400,000400,000$ 467,423$ 67,423$ Utility billings 30,00030,000 61,560 31,560 Connection charges 10,00010,000 (16,679) (26,679) Investment income Total revenues 440,000440,000 512,304 72,304 Expenditures Current Public works 120,700 120,700 133,756 13,056 Excess of revenues over 319,300319,300 378,548 59,248 expenditures Other Financing Sources (Uses) (546,727)(546,727) (546,727) - Transfers out Total other financing sources (uses)(546,727) (546,727) (546,727) - $ (227,427)(227,427)$ (168,179) 59,248$ Net change in fund balances Fund Balances 726,166 Beginning of year $ 557,987 End of year 158 Council Packet Page Number 225 of 434 F3, Attachment 4 City of Maplewood Internal Service Funds An Internal Service Fund is defined as a fund to account for the financing of goods or services provided by one department to other departments of the City, or to other governmental units, on a cost- reimbursement basis. The City of Maplewood had the following Internal Service Funds: Information Technology Fund Accounts for the maintenance, repairs, and operation of the City's computer hardware and software. These operating expenses are used as a basis to charge departments for the use of the data processing system. Employee Benefits Fund Accounts for employee fringe benefit expenses and provides a reserve to finance accumulated leave benefits and severance pay. These operating expenses are used as a basis to determine amounts to be charged to departments for leave, retirement, and insurance benefits. The charges are levied as a percentage of employees' gross pay. Dental Insurance Fund Accounts for employee dental benefit expenses. These operating expenses are used as a basis to determine amounts to be charged to departments for insurance benefits. The charges are levied as a percentage of employees' gross pay. Fleet Management Fund Accounts for the operating expenses of all City vehicles and major pieces of equipment (except for public safety vehicles). These operating expenses are used as a basis to establish rental rates that are charged to the departments using the vehicles. Risk Management Fund Accounts for the general insurance and risk management expenses and provides a reserve to finance premiums, claims, and deductibles. These operating expenses are used as a basis to determine amounts to be charged to departments for general insurance and risk management. The charges are levied as a percentage of the departments' cost for annual insurance premiums. 159 Council Packet Page Number 226 of 434 F3, Attachment 4 City of Maplewood Statement of Net Position - Internal Service Funds December 31, 2022 703 Information 701 Employee 704 Dental TechnologyBenefitsInsurance Assets Current assets $ 1,889,843131,091$ 75,828$ Cash and cash equivalents -1,562 - Accounts receivable Accrued interest receivable 8,199783 308 10,891- - Due from other governments -- - Inventory 208,02956,473 - Prepaid items 2,116,962189,909 76,136 Total current assets Noncurrent assets Capital assets 618,016 - - Structures, vehicles, and equipment (596,842) - - Less accumulated depreciation 21,174 - - Net capital assets $ 211,083$ 2,116,962$ 76,136 Total assets Liabilities Current liabilities Accounts payable $ 13,163$ -$ - Due to other governments - 22,303 - Salaries payable 11,915 193,883 - Employee benefits payable - current portion - 94,483 - Total current liabilities 25,078 310,669 - Noncurrent liabilities Employee benefits payable - noncurrent portion 1,851,125- - Total liabilities 25,078 2,161,794 - t Position Ne Net investment in capital assets 21,174 - - Unrestricted 164,831 (44,832) 76,136 Total net position 186,005 (44,832) 76,136 $ 211,083$ 2,116,962$ 76,136 Total liabilities and net position 160 Council Packet Page Number 227 of 434 F3, Attachment 4 702 Fleet 705 Risk ManagementManagementTotal $ 144,476$ 548,419$ 2,789,657 - - 1,562 494 2,372 12,156 - 70,947 81,838 151,742 151,742- - 69,293 333,795 296,712 691,031 3,370,750 6,983,754 7,601,770- (3,999,621) (4,596,463)- 2,984,133 3,005,307- $ 3,280,845$ 691,031$ 6,376,057 $ 12,047$ 17,427$ 42,637 7,178 - 29,481 10,218 216,016- - - 94,483 29,443 17,427 382,617 - 1,851,125- 29,443 17,427 2,233,742 2,984,133 3,005,307- 267,269 673,604 1,137,008 3,251,402 673,604 4,142,315 $ 3,280,845$ 691,031$ 6,376,057 161 Council Packet Page Number 228 of 434 F3, Attachment 4 City of Maplewood Statement of Revenues, Expenses, and Changes in Fund Net Position - Internal Service Funds Year Ended December 31, 2022 703 Information 701 Employee 704 Dental TechnologyBenefitsInsurance Operating Revenues Charges for services 926,400$ 6,781,898$ 130,794$ Other sales and services - 21,710 - Total operating revenues 926,400 6,803,608 130,794 Operating Expenses Personnel services 451,689 6,743,392 144,750 Materials and supplies 124,771 - - Contractual services 493,590 42,248 - Depreciation10,788 - - Total operating expenses 1,080,838 6,785,640 144,750 Operating income (loss) (154,438) 17,968 (13,956) Nonoperating Revenues (62,541)(5,956) (2,328) Investment income Intergovernmental 10,891- - -3,516 - Gain (loss) on disposal of capital assets (51,650)(2,440) (2,328) Total nonoperating revenues Income (loss) before capital (33,682)(156,878) (16,284) contributions and transfers Transfers In 400,000- - Change in net position (156,878) 366,318 (16,284) Net Position Beginning of year 342,883 (411,150) 92,420 End of year $ 186,005$ (44,832)$ 76,136 162 Council Packet Page Number 229 of 434 F3, Attachment 4 702 Fleet 705 Risk ManagementManagementTotal $ 309,8001,073,600$ 9,222,492$ 172,80429,995 224,509 482,6041,103,595 9,447,001 376,906 7,716,737- 200,203 617,909 942,883 162,367 698,205- 429,153 439,941- 1,168,629 617,909 9,797,766 (65,034) (135,305) (350,765) (3,256) (17,768) (91,849) - - 10,891 102,819 106,335- 99,563 (17,768) 25,377 34,529 (153,073) (325,388) 250,000 650,000- 284,529 (153,073) 324,612 2,966,873 826,677 3,817,703 $ 3,251,402$ 673,604$ 4,142,315 163 Council Packet Page Number 230 of 434 F3, Attachment 4 City of Maplewood Statement of Cash Flows - Internal Service Funds Year Ended December 31, 2022 Internal Service Funds 703 Information 701 Employee TechnologyBenefits Cash Flows - Operating Activities Interfund services provided and used927,090$ 6,771,007$ Payments to suppliers for goods and services(644,249) (32,205) Payments to employees for services(450,785) (6,679,670) Other operating revenues 21,710- Net cash flows - operating activities(167,944) 80,842 Cash Flows - Noncapital Financing Activities Intergovernmental receipts 10,891- Transfer in 400,000- Net cash flows - noncapital financing activities 410,891- Cash Flows - Capital and Related Financing Activities Acquisition of capital assets -- Proceeds from sale of capital assets 3,516 - Net cash flows - capital and related financing activities 3,516 - Cash Flows - Investing Activities Investment income (5,537) (64,952) Net cash flows - investing activities (5,537) (64,952) Net change in cash and cash equivalents (169,965) 426,781 Cash and Cash Equivalents Beginning of year 301,056 1,463,062 End of year$ 131,091$ 1,889,843 164 Council Packet Page Number 231 of 434 F3, Attachment 4 Internal Service Funds 704 Dental 702 Fleet 705 Risk InsuranceManagementManagementTotal $ 130,794$ 1,073,600$ 238,853$ 9,141,344 (402,363)- (605,838) (1,684,655) (144,750) (375,436) (7,650,641)- - 29,995 172,804 224,509 (13,956) 325,796 (194,181) 30,557 - - - 10,891 250,000- 650,000- 250,000- 660,891- (631,461)- (631,461)- 102,819- 106,335- (528,642)- (525,126)- (2,281) (3,495) (17,209) (93,474) (2,281) (3,495) (17,209) (93,474) (16,237) 43,659 (211,390) 72,848 92,065 100,817 759,809 2,716,809 $ 75,828$ 144,476$ 548,419$ 2,789,657 165 Council Packet Page Number 232 of 434 F3, Attachment 4 City of Maplewood Statement of Cash Flows - Internal Service Funds Year Ended December 31, 2022 Internal Service Funds 703 Information 701 Employee TechnologyBenefits Reconciliation of Operating Loss to Net Cash Flows - Operating Activities Operating income (loss)(154,438)$ 17,968$ Adjustments to reconcile operating loss to net cash flows - operating activities Depreciation -10,788 Accounts receivable -690 Due from other governments- (10,891) Prepaid items (11,480)13,381 Inventory -- Accounts payable (6,183)(37,349) Salaries payable 58,102904 Due to other governments(1,920) 16,226 Employee benefits payable 17,100- Total adjustments(13,506) 62,874 Net cash flows - operating activities(167,944)$ 80,842$ 166 Council Packet Page Number 233 of 434 F3, Attachment 4 (Continued) Internal Service Funds 704 Dental 702 Fleet 705 Risk InsuranceManagementManagementTotal $ (65,034)(13,956)$ (135,305)$ (350,765)$ 429,153- - 439,941 -- - 690 -- (70,947) (81,838) -- (4,566) (2,665) (26,089)- - (26,089) (17,622)- 17,427 (43,727) 1,470- - 60,476 3,918- (790) 17,434 -- - 17,100 390,830- (58,876) 381,322 $ 325,796(13,956)$ (194,181)$ 30,557$ 167 Council Packet Page Number 234 of 434 F3, Attachment 4 City of Maplewood Combining Balance Sheet - Debt Service Funds December 31, 2022 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 1999BBonds 2012BBonds 2013BBonds 2015A Assets Cash and investments $ 21,085$ 118,361$ 22,620$ 318,931 87 490 - 984 Accrued interest receivable Property taxes receivable - - 6,522 5,137 Delinquent - - 1,467 2,335 Due from Ramsey County Special assessment receivable - - - 1,629 Delinquent - - 17,614 34,767 Deferred - - - 92 Due from Ramsey County $ 21,172$ 118,851$ 48,223$ 363,875 Total assets Liabilities, Deferred Inflows of Resources, and Fund Balances Liabilities $ 247$ 237$ 237$ 237 Accounts payable Deferred Inflows of Resources Unavailable revenue - taxes and assessments - - 24,137 41,534 Fund Balances 20,925 118,614 23,849 322,104 Restricted Total liabilities, deferred inflows $ 21,172$ 118,851$ 48,223$ 363,875 of resources, and fund balances 168 Council Packet Page Number 235 of 434 F3, Attachment 4 Debt Service 372 G.O. 373 G.O. 375 G.O. 377 Lease Improve/TIF/EImprove 374 G.O. Improvement Purchase - 378 G.O. 379 G.O. quip Bonds Refund Bonds Improvement Refunding Pumper Truck - Improvement Refunding 2015B2015CBonds - 2016ABonds - 2016B2017Bonds - 2017ABonds - 2017B $ 370,174112,629$ $ 787,532$ 751,688$ 93,883$ 580,826$ 693,207 421 986 3,047 2,656 - 2,066 2,290 651 6,233 3,015 5,241 - 3,403 7,978 420 3,004 1,113 2,606 - 1,736 3,852 - 8,312 257 6,607 - 733 961 294,521- 111,351 124,505 412,974- 91,276 - 3,506 - 2,459 - 4,024 2,032 $ 114,121$ 686,736$ 906,315$ 895,762$ 93,883$ 1,005,762$ 801,596 $ 237$ 237$ 237$ 237$ -$ 237$ 237 651 309,066 114,622 136,353 417,110- 100,215 113,233 377,433 791,456 759,172 93,883 588,415 701,144 $ 114,121$ 686,736$ 906,315$ 895,762$ 93,883$ 1,005,762$ 801,596 169 Council Packet Page Number 236 of 434 F3, Attachment 4 City of Maplewood Combining Balance Sheet - Debt Service Funds December 31, 2022 Debt Service 380 G.O. 382 G.O. 383 G.O. 384 G.O. Improvement Improvement Refunding Bonds Improvement Bonds 2018ABonds 2019A2020ABonds 2020B Assets $ 876,0001,041,283$ 500,520$ 995,857$ Cash and investments 3,2543,765 1,600 3,631 Accrued interest receivable Property taxes receivable 3,2125,819 3,309 3,593 Delinquent 1,7952,903 1,472 2,572 Due from Ramsey County Special assessment receivable 1,1893,978 667 74 Delinquent Deferred 620,394515,685 1,537,479 1,031,190 2,51010,201 7,426 23,872 Due from Ramsey County $ 1,508,3541,583,634$ 2,052,473$ 2,060,789$ Total assets Liabilities, Deferred Inflows of Resources, and Fund Balances Liabilities Accounts payable237$ 237$ 237$ 237$ Deferred Inflows of Resources Unavailable revenue - taxes and assessments 525,483 624,795 1,541,455 1,034,857 Fund Balances Restricted 1,057,914 883,322 510,781 1,025,695 Total liabilities, deferred inflows $ 1,583,634$ 1,508,354$ 2,052,473$ 2,060,789 of resources, and fund balances 170 Council Packet Page Number 237 of 434 F3, Attachment 4 (Continued) Debt Service 385 G.O. Fire 386 G.O. 387 G.O. Station Bonds - Refunding Bonds Improvement 2021A- 2021BBonds - 2022ATotal $ 652,70164,527$ 17,978$ 8,019,802$ -- - 25,277 11,6982,500 - 68,311 7,1832,535 - 34,993 4,896- - 29,303 260,940- - 5,052,696 16,016- - 72,138 $ 953,43469,562$ 17,978$ 13,302,520$ $ 237237$ 237$ 4,039$ 283,4272,500 - 5,156,205 669,77066,825 17,741 8,142,276 $ 953,43469,562$ 17,978$ 13,302,520$ 171 Council Packet Page Number 238 of 434 F3, Attachment 4 City of Maplewood Combining Schedule of Revenues, Expenditures, and Changes in Fund Balances - Debt Service Funds Year Ended December 31, 2022 Debt Service 366 G.O. State 367 G.O. 336 G.O. Tax 365 G.O. Aid Street Improvement Increment Improvement Refunding Refunding Bonds 1999BBonds 2012ABonds 2012BBonds 2013A Revenues Taxes $ --$ -$ 500$ Current Delinquent -- - (31) Special assessments -- - - Current collections Delinquent collections -- - - -- - - Prepayments on deferred -- - - Penalties -- 274,075 - Intergovernmental -(762) (3,819) (33) Investment income -(762) 270,256 436 Total revenues penditures Ex Current Contractual services 460 - 698 - Debt service 145,00029,724 260,000 450,000 Principal retirement 75,749 12,593 14,625 47,619 Interest and other charges 105,933 157,593 275,323 497,619 Total expenditures Excess of revenues over (106,695) (157,593) (5,067) (497,183) (under) expenditures Other Financing Sources (Uses) Issuance of debt - - - - Refunded bonds redeemed (945,000)- (2,810,000)- Premium on debt issued - - - - Transfers in 105,500 281,882 189,823- Transfers out - - - - Total other financing sources (uses) 105,500 (663,118) (2,620,177)- Net change in fund balances (1,195) (820,711) (5,067) (3,117,360) Fund Balances Beginning of year 820,71122,120 123,681 3,117,360 End of year$ -20,925$ 118,614$ -$ 172 Council Packet Page Number 239 of 434 F3, Attachment 4 Debt Service 354/371 G.O. 369 G.O. Improvement Improvement/CIBonds 2006A 372 G.O. 373 G.O. 375 G.O. 368 G.O. P/TIF/Equip and G.O. Improve/TIF/EImprove 374 G.O. Improvement Refunding Certificate Refunding quip Bonds Refund Bonds Improvement Refunding Bonds 2013BBonds 2014ABonds 2015A2015B2015CBonds - 2016ABonds - 2016B $ 212,666$ 339,647-$ $ 46,075$ 434,236$ 168,244$ 359,000 958 - 1,078 142 987 520 906 4,050 - - 101,438- 46,920 122,980 3,377 - 5 - 3,414 - 667 - - - - 7,254 3,234 695 1,050 - 87 - 978 39 363 - - - - - 273,675- - (79) (6,771) (3,662) (9,946) (24,785) (22,789) 222,101 (79) 334,046 42,555 538,361 194,172 735,497 627 - 1,085 697 1,084 1,083 1,086 190,000 480,000 390,000 90,000 630,000 310,000 980,000 15,125 90,319 46,450 20,250 84,903 51,133 61,095 205,752 570,319 437,535 110,947 715,987 362,216 1,042,181 16,349 (570,398) (103,489) (68,392) (177,626) (168,044) (306,684) - - - - - - - (4,900,000)- - - - - - - - - - - - - 284,004 3,439 65,400- 125,929 200,346- - (85) - - - - - 284,004 (4,896,646) 65,400- 125,929 200,346- 300,353 (5,467,044) (103,489) (2,992) (51,697) (168,044) (106,338) (276,504) 5,467,044 425,593 116,225 429,130 959,500 865,510 $ 23,849$ 322,104-$ $ 113,233$ 377,433$ 791,456$ 759,172 173 Council Packet Page Number 240 of 434 F3, Attachment 4 City of Maplewood Combining Schedule of Revenues, Expenditures, and Changes in Fund Balances - Debt Service Funds Year Ended December 31, 2022 Debt Service 377 Lease Purchase - 378 G.O. 379 G.O. 380 G.O. Pumper Truck - Improvement Refunding Improvement 2017Bonds - 2017ABonds - 2017BBonds 2018A Revenues Taxes $ 264,343-$ $ 531,339$ 453,116 Current - 460 1,484 784 Delinquent Special assessments - 60,332 59,349 74,357 Current collections - 508 2,628 1,307 Delinquent collections - 16,364 732 29,314 Prepayments on deferred - 218 1,912 283 Penalties - - - - Intergovernmental - (17,703) (21,344) (31,749) Investment income 324,522- 576,100 527,412 Total revenues Expenditures Current 1,086- 1,086 1,087 Contractual services Debt service 285,00089,761 595,000 380,000 Principal retirement 87,1204,121 28,745 200,100 Interest and other charges 373,20693,882 624,831 581,187 Total expenditures Excess of revenues over (48,684)(93,882) (48,731) (53,775) (under) expenditures Other Financing Sources (Uses) Issuance of debt - - - - Refunded bonds redeemed - - - - Premium on debt issued - - - - Transfers in - 90,241- - Transfers out - - - - Total other financing sources (uses) - 90,241- - Net change in fund balances (93,882) (48,684) 41,510 (53,775) Fund Balances Beginning of year 187,765 637,099 659,634 1,111,689 End of year$ 93,883$ 588,415$ 701,144$ 1,057,914 174 Council Packet Page Number 241 of 434 F3, Attachment 4 (Continued) Debt Service 381 Capital Lease Purchase -382 G.O. 383 G.O. 384 G.O. 385 G.O. Fire 386 G.O. 387 G.O. 2019 Fire Improvement Refunding Improvement Station Bonds - Refunding Improvement TruckBonds 2019ABonds 2020ABonds 2020B2021ABonds - 2021BBonds - 2022A $ 251,485-$ $ 221,997$ 343,361$ 319,477$ 1,008,672$ - - 468 556 685 - 2,659 - - 88,217 243,385 120,899 - 129,901 - - 2,015 2,372 940 - 1,901 - - 32,240 21,153 42,200 - 15,184 - - 419 600 169 - 1,249 - - - - - - 330,710 - - (27,141) (14,907) (30,546) 10,470 316 17,978 347,703- 475,156 477,708 329,947 1,490,592 17,978 - 1,084 1,086 1,086 697 1,085 - 100,467 250,000 525,000 320,000 - - - 11,961 115,150 101,741 176,975 263,086 163,695 66,943 112,428 366,234 627,827 498,061 263,783 164,780 66,943 (112,428) (18,531) (152,671) (20,353) 66,164 1,325,812 (48,965) - - - - - 2,925,000- - - - - - - - - - - - - 117,739- 112,428 159,140- - - 99,610 - - - - - (759,148)- (2,976,033) 112,428 159,140- - (659,538)- 66,706 - (18,531) 6,469 (20,353) 66,164 666,274 17,741 901,853- 504,312 1,046,048 661 3,496 - $ 883,322-$ $ 510,781$ 1,025,695$ 66,825$ 669,770$ 17,741 175 Council Packet Page Number 242 of 434 F3, Attachment 4 176 Council Packet Page Number 243 of 434 F3, Attachment 4 City of Maplewood Combining Schedule of Revenues, Expenditures, and Changes in Fund Balances - Debt Service Funds Year Ended December 31, 2022 (Continued) Debt Service Internal EliminationsTotal Revenues Taxes $ 4,954,158-$ Current 11,656- Delinquent Special assessments 1,051,828- Current collections 19,134- Delinquent collections 168,370- Prepayments on deferred 7,367- Penalties 878,460- Intergovernmental (187,272)- Investment income 6,903,701- Total revenues Expenditures Current Contractual services 15,117- Debt service 6,499,952- Principal retirement 1,739,498- Interest and other charges 8,254,567- Total expenditures Excess of revenues over (1,350,866)- (under) expenditures Other Financing Sources (Uses) Issuance of debt 2,925,000- Refunded bonds redeemed (8,655,000)- Premium on debt issued 117,739- Transfers in (759,233) 958,509 Transfers out 759,233 (2,976,033) Total other financing sources (uses) (7,629,785)- Net change in fund balances (8,980,651)- Fund Balances r 17,122,927- Beginning of yea End of year$ 8,142,276-$ 177 Council Packet Page Number 244 of 434 F3, Attachment 4 178 Council Packet Page Number 245 of 434 F3, Attachment 4 STATISTICAL SECTION 179 Council Packet Page Number 246 of 434 F3, Attachment 4 180 Council Packet Page Number 247 of 434 F3, Attachment 4 STATISTICAL SECTION (UNAUDITED) This part of the City of Maplewood, Minnesota's ComprehensiveFinancial Report presents details information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information says about theCity 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 198 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 205 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 208 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. 181 Council Packet Page Number 248 of 434 F3, Attachment 4 City of Maplewood Net Position by Component Last Ten Fiscal Years (Accrual Basis of Accounting) Fiscal Year 2013201420152016 Governmental activities Net investment in capital assets$ 57,935,219$ 59,682,937$ 69,155,245$ 71,120,862 Restricted21,122,36021,015,0475,037,37018,349,850 Unrestricted2,388,297(1,356,678)(530,832)(10,274,362) Total governmental activities net position$ 81,445,876$ 79,341,306$ 73,661,783$ 79,196,350 Business-type activities Net investment in capital assets$ 43,822,751$ 45,758,367$ 45,499,281$ 44,578,697 Unrestricted3,326,4595,141,9524,683,4776,223,906 Total business-type activities net position$ 47,149,210$ 50,900,319$ 50,182,758$ 50,802,603 Primary government Net investment in capital assets$ 96,767,970$ 100,811,304$ 109,679,526$ 111,844,559 Restricted21,122,36021,015,0475,037,37018,349,850 Unrestricted10,704,7568,415,2749,127,645(195,456) Total primary government net position$ 128,595,086$ 130,241,625$ 123,844,541$ 129,998,953 182 Council Packet Page Number 249 of 434 F3, Attachment 4 Table 1 Fiscal Year 201720182019202020212022 $ 86,064,52576,463,530$ 95,621,886$ 102,075,171$ 103,771,066$ 115,135,340$ 17,694,84020,244,51719,597,72022,283,25821,816,96319,242,250 (9,151,812)(4,576,065)(4,195,898)1,365,50110,007,74712,556,529 $ 101,732,97785,006,558$ 111,023,708$ 125,723,930$ 135,595,776$ 146,934,119$ $ 35,867,59044,324,509$ 35,352,375$ 36,291,035$ 37,807,405$ 37,230,553$ 9,254,75710,563,27810,973,8089,823,97211,529,71710,277,039 $ 46,430,86853,579,266$ 46,326,183$ 46,115,007$ 49,337,122$ 47,507,592$ $ 119,822,115117,568,039$ 129,109,261$ 136,656,206$ 140,013,471$ 150,970,893$ 17,694,84020,244,51719,597,72022,283,25821,816,96319,242,250 3,322,9458,097,2138,642,91012,899,47323,102,46424,228,568 $ 148,163,845138,585,824$ 157,349,891$ 171,838,937$ 184,932,898$ 194,441,711$ 183 Council Packet Page Number 250 of 434 F3, Attachment 4 City of Maplewood Changes in Net Position Last Ten Fiscal Years (Accrual Basis of Accounting) Fiscal Year Expenses 2013201420152016 Governmental activities General government2,805,854$ $ 2,216,431$ 2,476,916$ 2,787,584 Public safety10,294,18110,380,553 10,838,819 14,389,434 Public works26,348,21116,216,181 5,962,367 3,672,745 Parks and recreation1,195,2101,641,752 1,479,241 2,007,174 Community development - - - - Citizen services1,468,4301,171,431 1,289,895 1,597,922 Environmental and economic development1,161,9991,263,695 6,268,576 3,781,490 Interest and fiscal charges2,738,1102,798,638 2,558,937 1,613,231 Total governmental activities expenses46,011,99535,688,68130,874,75129,849,580 Business-type activities Ambulance service2,332,8242,425,360 2,573,218 2,550,560 Community center2,559,7142,567,293 2,549,454 2,080,570 Environmental utility1,726,0721,993,197 1,969,010 1,864,754 Recycling program518,474631,456 652,324 739,817 Sewer4,087,8774,275,888 4,489,336 4,640,308 Street light utility225,637224,197 205,881 337,746 Total business-type activities expenses11,450,59812,117,391 12,439,223 12,213,755 Total primary government expenses$ 57,462,593$ 47,806,072$ 43,313,974$ 42,063,335 Program revenues Governmental activities Charges for services General government$ 247,580$ 165,136$ 150,918$ 140,661 Public safety720,820638,449 656,632 604,913 Public works2,862,7652,633,305 2,361,759 3,033,816 Parks and recreation494,839469,708 498,563 490,245 Community development - - - - Citizen services602,814674,687 741,839 1,570,086 Environmental and economic development1,632,6152,963,129 1,727,939 1,604,304 Operating grants and contributions1,051,021829,858 1,514,593 1,341,166 Capital grants and contributions23,014,3328,024,056 7,152,580 4,715,259 Total governmental activities program revenues30,626,78616,398,32814,804,82313,500,450 Business-type activities Charges for services Ambulance service2,384,1872,456,8232,572,825 2,545,412 Community center1,920,0511,860,4171,844,842 1,446,054 Environmental utility2,328,6762,447,6692,521,597 2,606,625 Recycling program559,177549,248566,002 609,852 Sewer5,260,7645,206,2755,029,707 4,924,559 Street light utility294,811476,269477,280 496,562 Operating grants and contributions213,779238,297287,307 245,679 Capital grants and contributions - - - - Total business-type activities program revenues12,961,44513,234,99813,299,560 12,874,743 184 Council Packet Page Number 251 of 434 F3, Attachment 4 Table 2 Fiscal Year 201720182019202020212022 $ 5,245,4583,696,095$ 7,767,984$ 4,614,903$ 4,637,368$ 5,465,774$ 11,391,36212,444,730 12,233,054 13,345,320 11,317,367 15,202,237 8,592,6496,325,400 7,256,983 9,509,158 12,956,558 9,852,407 2,198,3592,281,269 2,162,684 1,565,865 1,172,390 1,560,453 1,688,293- 1,504,666 3,704,072 3,002,677 3,578,402 -1,096,973 - - - - -1,039,583 - - - - 1,790,9631,865,179 1,599,878 920,472 983,889 1,170,514 28,749,22930,907,08432,525,249 33,659,790 34,070,249 36,829,787 2,674,8762,486,837 3,099,247 3,317,440 3,404,091 3,721,153 -196,618 - - - - 1,526,3031,765,436 1,792,145 1,779,350 1,954,477 1,991,448 660,454661,133 694,261 979,141 1,032,626 1,050,352 4,537,6014,470,104 4,882,550 4,987,568 4,975,531 5,683,267 212,664224,334 181,010 210,282 199,500 254,160 9,804,462 9,611,898 10,649,213 11,273,781 11,566,225 12,700,380 $ 38,553,691$ 40,518,982$ 43,174,462$ 44,933,571$ 45,636,474$ 49,530,167 $ 234,964$ 1,916,415$ 1,910,171$ 593,928$ 681,309$ 675,619 581,474 1,374,074 597,172 687,836 882,343 909,166 1,804,608 1,363,278 3,263,348 525,549 533,087 3,377,998 367,067 415,938 402,684 113,999 82,264 110,535 1,612,771- 1,625,473 2,243,114 1,867,561 2,355,185 1,655,854 - - - - - 2,158,563 - - - - - 1,149,787 1,460,949 1,594,674 4,305,911 5,860,104 1,318,151 4,348,448 3,685,861 5,289,455 6,820,354 5,020,564 5,414,207 12,300,76511,829,28614,682,977 15,290,691 14,927,232 14,160,861 3,026,132 3,140,966 3,583,950 2,956,113 2,448,358 2,718,017 5,398 - - - - - 2,831,795 2,993,926 3,109,407 3,116,993 3,125,044 3,135,632 613,826 651,788 708,235 953,091 1,179,153 1,204,437 5,020,996 5,069,584 5,198,428 5,243,659 5,550,967 6,346,363 517,643 507,812 446,107 445,405 448,473 448,741 238,069 380,197 121,499 388,020 373,007 281,223 88,633 1,375,527 383,362 1,864,436 2,720,312 674,833 12,342,492 14,119,800 13,550,988 14,967,717 15,845,314 14,809,246 185 Council Packet Page Number 252 of 434 F3, Attachment 4 City of Maplewood Changes in Net Position Last Ten Fiscal Years (Accrual Basis of Accounting) Fiscal Year 2013201420152016 Net (expense) revenue Governmental activities$ (15,385,209)$ (19,290,353)$ (16,069,928)$ (16,349,130) Business-type activities 1,510,847 1,117,607 860,337 660,988 Total primary government net (expense) revenue (13,874,362) (18,172,746) (15,209,591) (15,688,142) General revenues and other changes in net position Governmental activities General property taxes 17,241,967 17,165,842 17,986,130 18,756,112 Miscellaneous taxes - - - - Tax increment collections 623,512 964,327 876,656 1,455,687 Unrestricted grants and contributions 5,697 536,167 632,576 692,501 Investment earnings 34,675 81,451 110,747 98,467 Miscellaneous 18,893 5,078 - - Gain (loss) on disposal of capital assets - - - - Transfers (3,052,497) (1,666,318) 1,182,518 880,930 Special Items - - - - Total governmental activities 14,872,24717,086,54720,788,62721,883,697 Business-type activities Property taxes 897,433 958,516 824,147 799,409 Unrestricted grants and contributions - - - - Investment earnings 1,812 8,668 22,836 40,378 Miscellaneous - - - - Gain (loss) on disposal of capital assets - - - - Transfers 3,052,497 1,666,318 (1,182,518) (880,930) Total business-type activities 3,951,742 2,633,502 (334,011) (41,143) Total primary government$ 18,823,989$ 19,720,049$ 20,454,616$ 21,842,554 Change in net position Governmental activities$ (512,962)$ (2,203,806)$ 4,718,699$ 5,534,567 Business-type activities 5,462,589 3,751,109 526,326 619,845 Total primary government$ 4,949,627$ 1,547,303$ 5,245,025$ 6,154,412 186 Council Packet Page Number 253 of 434 F3, Attachment 4 Table 2 Continued Fiscal Year 201720182019202020202022 $ (19,077,798)(16,448,464)$ (17,842,272)$ (18,369,099)$ (19,143,017)$ (22,668,926)$ 4,507,9022,538,030 2,901,775 3,693,936 4,279,089 2,108,866 (14,569,896)(13,910,434) (14,940,497) (14,675,163) (14,863,928) (20,560,060) 20,545,22919,717,481 21,887,327 23,063,064 22,829,246 24,257,221 -- - 1,850,359 1,876,585 1,862,843 1,783,7321,598,300 1,798,193 1,967,850 1,919,195 2,030,992 977,656737,219 990,930 1,273,111 1,365,277 1,655,117 415,772211,797 983,360 751,462 (121,291) (1,330,806) -- - - 84,030 155,282 27,099- - 131,428 - 1,583,274 2,790,983542,301 3,281,019 4,032,047 1,061,821 3,712,755 -- (1,809,088) - - - 22,807,09826,540,47127,131,741 33,069,321 29,014,863 33,926,678 288,755788,751 10,897 - 306 199 -- - - - - 37,862 109,674 263,662 116,935 (7,771) (230,327) - - - - 3,829 1,987 - - - 10,000 8,483 2,500 (542,301) (2,790,983) (3,281,019) (4,032,047) (1,061,821) (3,712,755) 284,312 (2,392,554) (3,006,460) (3,905,112) (1,056,974) (3,938,396) $ 23,091,410$ 24,147,917$ 24,125,281$ 29,164,209$ 27,957,889$ 29,988,282 $ 6,358,634$ 7,462,673$ 9,289,469$ 14,700,222$ 9,871,846$ 11,257,752 2,822,342 2,115,348 (104,685) (211,176) 3,222,115 (1,829,530) $ 9,180,976$ 9,578,021$ 9,184,784$ 14,489,046$ 13,093,961$ 9,428,222 187 Council Packet Page Number 254 of 434 F3, Attachment 4 City of Maplewood Fund Balances - Governmental Funds Last Ten Fiscal Years (Modified Accrual Basis of Accounting) Fiscal Year 20132014201520162017 General Fund Nonspendable$ -$ -$ -$ 1,187$ - Committed - - - - - Assigned344,985101,72084,230102,808 - Unassigned7,682,2598,262,6027,622,2997,500,0758,449,546 Total general fund$ 8,027,244$ 8,364,322$ 7,706,529$ 7,604,070$ 8,449,546 All other governmental funds Nonspendable$ 860,400$ 703,200$ 703,200$ 703,200$ - Restricted15,203,03616,518,57111,126,63915,191,34719,286,084 Committed173,901155,212117,398499,729669,444 Assigned5,975,6853,625,7844,395,3946,307,7954,829,927 Unassigned(6,448,228)(8,918,312)(9,193,276)(5,929,822)(3,853,849) Total all other governmental funds$ 15,764,794$ 12,084,455$ 7,149,355$ 16,772,249$ 20,931,606 188 Council Packet Page Number 255 of 434 F3, Attachment 4 Table 3 Fiscal Year 20182019202020212022 $ 8,884$ 15,173$ 205,180$ 44,557$ 28,467 - 2,589,246- 4,159,665 - - - - 1,896,294- 8,797,35310,133,91110,900,30113,225,73813,349,890 $ 8,806,237$ 10,149,084$ 13,694,727$ 17,429,960$ 15,274,651 $ -$ 26,746-$ $ 2,850$ 2,400 15,668,83713,036,08921,085,42724,499,84914,694,661 610,3631,139,3861,218,0581,382,0501,523,893 4,830,1734,978,1185,435,36011,494,89910,632,419 (1,416,151)(940,922)(557,638)(580,207)(427,138) $ 19,693,222$ 18,212,671$ 27,207,953$ 36,799,441$ 26,426,235 189 Council Packet Page Number 256 of 434 F3, Attachment 4 City of Maplewood Changes in Fund Balances - Governmental Funds Last Ten Fiscal Years Fiscal Year 2013201420152016 Revenues General property taxes$ 17,270,276$ 17,275,364$ 17,949,228$ 18,761,397 Tax increment collections 323,512 1,264,327 876,656 1,455,687 Miscellaneous taxes - - 1,332,887- Special assessments 2,870,138 2,932,609 2,393,168 2,848,898 Licenses and permits 1,257,544 2,275,634 1,366,702 1,445,812 Intergovernmental 23,137,092 7,312,565 8,607,607 5,347,424 Charges for services 4,711,257 4,854,962 4,113,823 4,253,229 Fines and forfeits 298,427 297,444 239,430 199,872 Investment earnings 30,728 69,903 91,356 67,509 Miscellaneous 373,260 301,384 614,148 301,486 Total revenues 50,272,234 36,584,192 36,252,118 36,014,201 Expenditures Current General government 2,554,781 1,780,621 2,051,546 2,061,127 Public safety 9,915,491 9,967,363 10,162,774 10,354,728 Public works 3,130,872 3,841,444 3,574,148 3,730,286 Parks and recreation 1,156,241 1,317,243 1,328,339 1,419,805 Citizen services 1,155,443 1,169,665 1,202,870 1,451,480 Environmental & economic development 1,194,907 1,254,968 1,113,658 1,135,791 Community development - - - - Miscellaneous 84,294 77,015 71,612 78,748 Capital outlay 27,355,504 18,446,159 12,725,904 3,880,696 Debt service Principal 7,552,458 9,674,672 23,855,537 11,186,101 Interest 2,997,047 2,789,308 2,810,928 2,170,212 TIF developer payments 61,193 248,456 84,516 82,876 Other 184,923 178,290 197,294 161,366 Total expenditures 57,343,154 50,745,204 59,179,126 37,713,216 Revenues over (under) expenditures (7,070,920)(14,161,012)(22,927,008)(1,699,015) Other financing sources (uses) Transfers in 3,470,350 6,788,976 18,970,264 10,037,437 Transfers out (1,816,125) (5,351,412) (16,757,403) (9,043,044) Issuance of bonds 5,775,000 7,745,000 1,215,000 3,765,000 Issuance of refunding bonds 4,105,000 1,255,000 11,780,000 5,775,000 Payment to refunded beonds escrow agent - - - - Premium (discount) on bonds issued 283,323 369,279 324,377 619,378 Proceeds from leases - - - - Sale of capital assets 444,451 10,908 1,801,877 65,679 Total other financing sources (uses) 12,261,999 10,817,751 17,334,115 11,219,450 Net change in fund balance$ 5,191,079$ (3,343,261)$ (5,592,893)$ 9,520,435 Debt service as a percentage of noncapital expenditures24.6%36.5%86.0%44.6% Debt service as percentage of total expenditures18.4%24.6%45.1%35.4% 190 Council Packet Page Number 257 of 434 F3, Attachment 4 Table 4 Fiscal Year 201720182019202020212022 $ 20,464,81619,711,663$ 21,869,106$ 23,003,169$ 22,867,244$ 24,196,251$ 1,783,7321,598,300 1,798,193 1,967,850 1,919,195 2,030,992 1,340,2771,412,757 1,925,320 1,850,359 1,876,585 1,862,843 2,404,2762,603,358 2,235,687 2,501,586 2,370,346 2,456,390 1,424,3911,808,463 1,456,694 1,933,984 1,955,926 5,987,148 4,098,5794,213,838 5,972,768 7,573,989 9,262,140 2,119,739 2,177,3702,963,286 2,119,956 1,827,086 1,662,310 1,963,502 178,651210,218 171,169 156,926 155,362 176,292 368,959195,037 871,023 697,000 (106,853) (1,238,957) 1,496,051373,966 2,066,394 2,005,841 1,231,308 2,915,000 35,737,10235,090,886 40,486,310 43,517,790 43,193,563 42,469,200 4,110,9802,281,406 3,778,021 3,990,484 4,049,218 4,277,085 11,367,16710,917,454 11,646,708 12,672,047 12,514,710 13,130,100 3,922,4393,751,303 4,228,135 4,323,404 4,549,098 4,786,695 1,588,382 1,334,112 1,242,347 814,152 642,063 533,566 1,726,419 - - - - - 1,337,244 - - - - - 1,900,829- 1,500,951 2,384,464 1,679,442 2,075,084 - - - - - - 4,430,577 9,378,460 13,331,018 13,257,484 10,891,857 19,842,882 10,261,702 12,956,279 8,530,204 6,749,899 6,255,352 6,514,097 2,248,924 1,978,648 1,857,978 1,810,195 1,815,516 1,741,454 115,276 367,298 3,245,988 1,351,343 1,390,044 1,416,606 - - - - - - 38,658,687 47,316,212 49,361,350 47,353,472 43,787,300 54,317,569 (3,567,801)(11,579,110)(8,875,040)(3,835,682)(593,737)(11,848,369) 6,936,790 11,928,497 10,778,125 18,734,095 18,549,199 18,410,430 (6,394,489) (9,137,514) (7,497,106) (14,702,048) (17,502,765) (15,347,675) 3,850,000 6,940,000 4,475,000 6,202,225 9,500,000 2,925,000 3,145,000 - 5,477,775- 2,140,000 - - - - - (8,655,000)- 298,464 211,601 204,444 623,447 1,195,030 117,739 615,000 720,000- - - 67,689 121,869 72,290 55,611 41,113 38,994 1,801,671 8,572,634 10,014,874 8,736,074 16,376,607 13,920,458 (680,146) $ 5,004,833$ (1,564,236)$ (138,966)$ 12,540,925$ 13,326,721$ (12,528,515) 37.0%37.0%28.4%23.2%20.9%22.6% 32.4%31.6%21.0%18.1%18.4%15.2% 191 Council Packet Page Number 258 of 434 F3, Attachment 4 192 Council Packet Page Number 259 of 434 F3, Attachment 4 City of Maplewood Direct and Overlapping Property Tax Rates Last Ten Fiscal Years Table 6 City Direct RatesOverlapping Rates* DebtTotalSchoolSchoolSchool FiscalBasicServiceDirectDistrictDistrictDistrictOtherRamsey YearRateRateRateISD 622ISD 623ISD 624DistrictsCounty 201337.33111.32848.65932.55215.46428.62211.52065.240 201436.21412.16448.37837.64316.25128.56211.97863.735 201534.65511.69846.35335.86417.18026.66011.23358.922 201637.33611.17148.50735.56920.95826.23611.15858.885 201736.59710.65147.24833.58218.89423.47610.38555.850 201835.91110.00045.91130.08934.39623.68510.16953.962 201935.1239.57044.69329.03931.68726.08110.05952.879 202036.0698.57744.64632.50430.66836.7779.57252.302 202133.0818.87241.95331.84031.25037.0748.93847.760 202234.6828.98043.66232.17326.91434.80511.03448.067 * 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 193 Council Packet Page Number 260 of 434 F3, Attachment 4 City of Maplewood Principal Property Taxpayers Current Year and Nine Years Ago Table 7 20222013 Percentage Percentage of Total Cityof Total City Net TaxNet TaxNet TaxNet Tax TaxpayerCapacityRankCapacityCapacityRankCapacity 3M Company$ 3,419,87516.09%4,248,507$ 110.98% Xcel Energy1,378,93822.46%1,095,65232.83% Maplewood Mall Associates754,47631.34%1,558,26024.03% Hazelwood Medical Building414,91640.74% - TCA Real Estate LLC376,60050.67% - Vorandesoto LLC321,56260.57% - JNT Edgerton LLC321,22570.57% - Regent at Maplewood LLC321,12680.57%262,50080.68% Conifer Ridge Apartments LLLP317,87390.57% - Sterling Georgetown LLC305,634100.54% - Birch Run LLC -0.00%505,54441.31% DeSoto Associates LP -0.00%330,21850.85% Costco Wholesale Corp -0.00%325,25060.84% WB Exchange Point LLC -0.00%269,25070.70% Maplewood 2007 LLC -0.00%244,10690.63% TCA Real Estate LLC -0.00%230,757100.60% Total$ 7,932,22514.12%9,070,044$ 23.45% Total All Property $ 56,154,526$ 38,704,160 Source: Official Statement for 2013 and 2022 bond issues. 194 Council Packet Page Number 261 of 434 F3, Attachment 4 City of Maplewood Property Tax Levies and Collections Last Ten Fiscal Years Table 8 FiscalTaxesCollections andCollected Within The YearLeviedCancellations inFiscal Year of the LevyTotal Collections to Date EndedFor ThePercentageSubsequentPercentage December 31,Fiscal YearAmountof LevyYearsAmountof Levy 201318,528,400$ 18,257,828$ 98.54%270,572$ 18,528,400$ 100.00% 201418,528,40018,412,26299.37%116,138 18,528,400100.00% 201518,991,61018,820,86499.10%170,746 18,991,610100.00% 201619,751,27019,626,61499.37%124,656 19,751,270100.00% 201720,738,83320,616,48199.41%110,077 20,726,55899.94% 201821,465,60021,275,67699.12%177,003 21,452,67899.94% 201922,109,60021,930,18499.19%178,919 22,109,103100.00% 202023,217,30023,001,13699.07%162,894 23,164,03099.77% 202123,217,30022,857,06398.45%299,215 23,156,27899.74% 202224,369,85324,181,42099.23%- 24,181,42099.23% Sources: Ramsey County Department of Property Records and Revenue 195 Council Packet Page Number 262 of 434 F3, Attachment 4 City of Maplewood Ratios of Outstanding Debt by Type Last Ten Fiscal Years Government and Business-Type Activities GeneralG.O.G.O. TaxG.O. TaxUtility/State FiscalObligationImprovementIncrementAbatementAid Revenue YearDebtBondsBondsBondsBonds 20138,240,000$ 56,288,795$ 1,244,839$ 2,695,000$ 14,275,000$ 20149,245,000 54,374,316 1,885,167 3,565,000 13,285,000 20158,430,000 50,433,908 1,439,631 1,255,000 10,250,000 20169,580,000 52,439,929 1,378,529 980,000 6,185,000 201710,081,609 49,973,018 1,315,691 715,000 5,381,843 20188,873,286 45,323,197 1,260,037 4,260,000 1,831,580 20198,577,248 42,333,063 1,207,320 4,110,000 1,351,317 20206,170,000 50,324,857 952,165 3,980,000 1,045,000 202119,645,000 42,391,952 1,572,811 3,980,000 770,000 202214,570,000 35,185,000 688,087 3,235,000 510,000 Note: Personal income data is not available, therefore total debt outstanding as a percentage of personal income cannot be presented. Instead, outstanding debt as a percentage of tax capacity and outstanding debt per capita data is presented. 196 Council Packet Page Number 263 of 434 F3, Attachment 4 Table 9 Government and Business-Type Activities TotalPercentageTotal NotesCapitalGovernmentalof TaxPrimaryPer PayableLeasesActivitiesCapacityGovernmentCapita $ -567,078$ 83,310,712$ 215.25%83,310,712$ 2,139$ -467,842 82,822,325 212.17%82,822,325 2,109 -368,606 72,177,145 171.46%72,177,145 1,816 -- 70,563,458 166.37%70,563,458 1,753 860,387- 68,327,548 152.79%68,327,548 1,705 682,566- 62,230,666 130.99%62,230,666 1,529 1,221,080- 58,800,028 116.59%58,800,028 1,409 939,803- 63,411,825 119.66%63,411,825 1,507 707,279- 69,067,042 123.61%69,067,042 1,641 517,052- 54,705,139 97.42%54,705,139 1,298 197 Council Packet Page Number 264 of 434 F3, Attachment 4 City of Maplewood Ratios of General Bonded Debt Outstanding Last Ten Fiscal Years Table 10 GeneralPercentage FiscalObligationof EstimatedPer YearDebtMarket ValueCapita 20138,240,000$ 0.26%212$ 20149,245,0000.29%235 20158,430,0000.24%212 20169,580,0000.27%238 201710,081,6090.27%252 20188,873,2860.23%218 20198,577,2480.21%206 20206,170,0000.14%147 202119,645,0000.42%467 202214,570,0000.31%346 Source: Metropolitan Council, Census Bureau and Ramsey County Department of Property Records and Revenue 198 Council Packet Page Number 265 of 434 F3, Attachment 4 City of Maplewood Direct and Overlapping Governmental Activities Debt December 31, 2022 Table 11 Estimated GrossEstimatedCity Share of DebtPercentageOverlapping Governmental UnitOutstandingApplicableDebt Debt repaid with property taxes Ramsey County$ 138,095,0007.6201%10,522,977$ School Districts Maplewood-No. St. Paul School District #622418,170,000 28.0930%117,476,498 Roseville School District #623172,320,000 8.8729%15,289,781 White Bear Lake School District #624375,050,000 0.5866%2,200,043 Other Debt Metropolitan Council166,860,000 1.0803%1,802,589 Subtotal - overlapping debt147,291,888 City direct debt*54,768,086 100.0000%54,768,086 Total direct and overlapping debt$ 202,059,974 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. and businesses of the City. This process recognizes that, when considering the City's ability to issue and repay long-term debt, the entire debt burden borne by the residents and businesses should be taken into account. However, this does not imply that every taxpayer is a resident, and therefore responsible for repaying the debt, of each overlapping government. * Includes amortized premiums and discounts, does not include capital leases Source: Ramsey County 199 Council Packet Page Number 266 of 434 F3, Attachment 4 City of Maplewood Legal Debt Margin Information Last Ten Fiscal Years Legal Debt Margin Calculation for Fiscal Year 2022 Estimated market value of taxable property$ 4,710,263,900 Debt limit (3% of market value)141,307,917 Less amount of debt applicable to debt limit(15,085,000) Legal debt margin$ 126,222,917 201320142015 Debt limit$ 87,252,963$ 88,022,253$ 97,272,366 Total net debt applicable to limit8,690,0009,635,0009,970,000 Legal debt margin$ 78,562,963$ 78,387,253$ 87,302,366 Total net debt applicable to the limit as a percentage of debt limit11.06%12.29%11.42% Source: Ramsey County and 2021B Official Statement 200 Council Packet Page Number 267 of 434 F3, Attachment 4 Table 12 2016201720182019202020212022 $ 110,644,98098,905,329$ 117,193,629$ 124,514,316$ 131,760,690$ 139,276,053$ 141,307,917$ 11,180,00010,415,0009,705,0008,410,0006,300,00015,895,00015,085,000 $ 100,229,98087,725,329$ 107,488,629$ 116,104,316$ 125,460,690$ 123,381,053$ 126,222,917$ 12.74%10.39%9.03%7.24%5.02%12.88%11.95% 201 Council Packet Page Number 268 of 434 F3, Attachment 4 202 Council Packet Page Number 269 of 434 F3, Attachment 4 City of Maplewood Demographic and Economic Statistics Last Ten Fiscal Years Table 14 Per MedianCapita FiscalHouseholdPersonalUnemployment YearPopulationIncomeIncomeRate 201338,95059,141$ $ 29,3504.30% 201439,26560,323 2 9,8643.70% 201539,74262,527 3 0,1373.50% 201640,24363,367 3 1,5203.80% 201740,08463,941 3 2,6873.10% 201840,71066,758 3 3,3922.90% 201941,73870,484 3 3,8493.40% 202042,08870,500 3 3,8505.20% 202142,13972,959 3 5,7692.90% 202242,13977,316 3 7,2313.10% Note: Unemployment rate information is as of December 31 of each year. Sources: Population and income estimates provided by the Metropolitan Council and City. Unemployment data provided by the Minnesota Department of Employment and Economic Development. 203 Council Packet Page Number 270 of 434 F3, Attachment 4 204 Council Packet Page Number 271 of 434 F3, Attachment 4 City of Maplewood Principal Employers Current Year and Nine Years Ago Table 15 20222013 PercentagePercentage of Total of Total CityCity EmployerEmployeesRankEmployment (1)EmployeesRankEmployment (1) 3M Corporation - Maplewood location12,000160.25%10,000152.36% Independent School Dist. 6221,88029.44%1,55028.12% M Health Fairview97334.89%1,50037.85% Cub Foods42042.11%27971.46% Target40052.01%0.00% Canvas Health30061.51%0.00% Ramsey County Care Center 72401.21%30051.57% Costco 82001.00%0.00% City of Maplewood 91880.94%55442.90% Home Depot 101500.75%156100.82% Ramsey County Parks and Recreation -0.00%60063.14% Volunteers of America - Maplewood Campus -0.00%26081.36% Menards -0.00%22091.15% Total16,75184.10%15,41980.73% Average Annual City Employment19,91719,100 Sources: MN Employment and Economic Development, Metropolitan Council and Official Statement for 2022 and 2013 bond issues. 205 Council Packet Page Number 272 of 434 F3, Attachment 4 City of Maplewood Full-time Budgeted City Government Employees By Function/program Last Ten Fiscal Years Full-Time Budgeted Employees as of December 31, Function/Program201320142015201620172018 General government Administration3.503.504.104.606.6012.00 Finance5.004.504.424.004.008.00 Information technology6.705.703.003.003.003.00 Citizen services7.007.007.007.008.000.00 Public Safety Fire18.3018.5518.0020.0021.0021.00 Police56.7057.7055.3357.4058.0060.00 Community development and parks25.7024.7022.6520.7521.7515.75 Community development0.000.000.000.000.000.00 Parks and recreation0.000.000.000.000.000.00 Public works33.1033.1036.2536.2536.2536.25 Total156.00154.75150.75153.00158.60156.00 Source: City Budget 206 Council Packet Page Number 273 of 434 F3, Attachment 4 Table 16 Full-Time Budgeted Employees as of December 31, 2019202020212022 12.0012.0012.0013.00 7.007.009.205.00 3.003.003.009.00 0.000.000.000.00 30.0031.7029.7530.00 60.0061.1062.0062.00 0.000.000.000.00 10.4512.4512.4512.10 5.305.302.302.50 36.2536.2536.2536.40 164.00168.80166.95170.00 207 Council Packet Page Number 274 of 434 F3, Attachment 4 City of Maplewood Operating Indicators by Function/Program Last Ten Fiscal Years Fiscal Year Function/Program2012201320142015 Police Physical arrests1,8802,5102,6421,076 Parking violations1,1034426031,393 Traffic violations8,2025,2925,3962,395 Felony offenses2,5932,8952,462675 Gross misdemeanor offenses1,9821,7621,814210 Minor miscellaneous offenses - - 2,821- Fire Emergency responses4,1844,6314,8585,077 Fires extinguished52676996 Inspections400625669777 Building inspection Residential permits2,1742,2042,3532,212 New residential permitsn/an/an/an/a Commercial permits639672764663 New commercial permitsn/an/an/an/a Other permitsn/an/an/an/a Total permits2,8132,8763,1172,875 Other public works Street resurfacing/reconstruction (miles)6.95.02.20.8 Potholes repaired (tons of material used)645590560603 Spot paving (tons of materials used)n/an/an/an/a Parks and recreation Number of games (field rentals)235219208214 Community center admissions259,146271,000256,442240,648 Water: (Maintained by St. Paul Regional Water Services) New connectionsn/an/an/an/a Water mains breaksn/an/an/an/a Average daily consumption (thousands of gallons)n/an/an/an/a Peak daily consumption (thousands of gallons)n/an/an/an/a Wastewater: (Maintained by Met Council Environmental Services) Average daily sewage treatment (thousands of gallons)n/an/an/an/a Note: Indicators are not available for the general government function N/A: Information not available. Sources: Various City departments. 208 Council Packet Page Number 275 of 434 F3, Attachment 4 Table 17 Fiscal Year 201620172018201920202021 919630904822553446 887682868568260329 1,9201,2071,1961,512607192 577666n/an/an/an/a 427417n/an/an/an/a 5,0654,520n/an/an/an/a 5,3515,9406,0326,1836,5037,338 9891101101109150 650666430500n/an/a 2,3522,448n/an/an/an/a n/an/a97138 632776n/an/an/an/a n/an/a3349 n/an/a3,2342,8813,0861,434 2,9843,2243,2462,8913,1031,451 3.13.44.05.65.85.4 1,4601,8751,4022,422812640 n/an/an/an/a1,4651,880 211644669651n/an/a 235,023n/an/an/an/an/a n/an/an/an/an/an/a n/an/an/an/an/an/a n/an/an/an/an/an/a n/an/an/an/an/an/a n/an/an/an/an/an/a 209 Council Packet Page Number 276 of 434 F3, Attachment 4 City of Maplewood, Minnesota Capital Asset Statistics by Function/Program Last Ten Fiscal Years Fiscal Year Function/Program2012201320142015 Police stations1111 Fire stations5533 Public works Streets (miles) - State13.213.213.213.2 Streets (miles) - County31.831.831.831.8 Streets (miles) - City135.1135.1135.0135.0 Streets (miles) - Total180.1180.1180.0179.9 Streetlights (Maintained by Excel Energy effective 2000)n/an/an/an/a Traffic signals (Maintained by Ramsey County)n/an/an/an/a Parks and recreation Acreage (not including Open Space)552552552552 Playgrounds36373738 Baseball/softball diamonds32323232 Soccer/football fields8888 Community centers1111 Water: (Maintained by St. Paul Regional Water Services) Water mains (miles)n/an/an/an/a Fire hydrantsn/an/an/an/a Storage capacity (thousands of gallons)n/an/an/an/a Wastewater Sanitary sewers (miles)154.8155.0155.0155.0 Storm sewers (miles) - (Met. Council Environmental Services)n/an/an/an/a Treatment capacity (thousands of gallons) (Met. Co. Env. Srvcs.)n/an/an/an/a Note: No capital asset indicators are available for the general government function. Sources: Various City departments. 210 Council Packet Page Number 277 of 434 F3, Attachment 4 Table 18 Fiscal Year 201620172018201920202021 111111 333333 13.213.213.213.213.213.2 31.831.831.831.831.831.8 135.0135.0135.0135.0135.0135.0 179.9179.918.0179.9179.9179.9 n/an/an/an/an/an/a n/an/an/an/an/an/a 552552552552552552 383838383838 322828282828 888888 111111 n/an/an/an/an/an/a n/an/an/an/an/an/a n/an/an/an/an/an/a 155.0155.0155.0155.0157.9157.9 n/an/an/an/an/an/a n/an/an/an/an/an/a 211 Council Packet Page Number 278 of 434 F3, Attachment 4 City of Maplewood 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 20132014201520162017 m Sewer syste Lift stations99999 Miles of sewer mains155.0155.0155.0155.0155.0 Fire protection Number of stations53333 Number of paid-per-call employees4142392226 Number of full-time employees1818182118 Police protection Number of stations11111 Number of full-time police officers5252515252 Number of part-time police officers - - - - - Number of volunteers4649303027 Recreation Parks (developed - acres)552552552552552 Number of parks and playgrounds3737383838 Open space (acres)378378378378347 Number of open space sites1515141414 Employees Full time (including fire and police protection)150151150151152 Part time and temporary (including fire protection)20721617617690 Sources: City departments 212 Council Packet Page Number 279 of 434 F3, Attachment 4 Table 19 Fiscal Year 20182019202020212022 99999 155.0155.0155.0155.0155.0 33332 00000 3027313030 11111 5456565656 - - - - - 2727272727 552552552552552 3838383838 347347347347347 1414141414 156159169167170 14141199 213 Council Packet Page Number 280 of 434 F4 CITY COUNCILSTAFF REPORT Meeting Date June 12, 2023 REPORT TO: Melinda Coleman, City Manager REPORT FROM: Steven Love, Public Works Director / City Engineer PRESENTER: Steven Love AGENDA ITEM: MN Highway 36 Multimodal Corridor Study Update Action Requested: MotionDiscussion Public Hearing Form of Action: Resolution OrdinanceContract/Agreement Proclamation Policy Issue: MnDOT is conducting a multimodal corridor study of MN Highway 36 from Interstate 35W (I-35W) to English Street. This study is looking at the future needs of those who travel along and across I- 35W. Work on the study began in January 2023 and will run through June 2024. MnDOT will be providing an update to the City Council about the project, goals, and engagement work. Recommended Action: No action is required. Fiscal Impact: Is There a Fiscal Impact? No Yes, the true or estimated cost is $0.00 Financing source(s): Adopted Budget Budget Modification New Revenue Source Use of Reserves Other: No city funding is utilized as part of MnDOT’s study. Strategic Plan Relevance: Community InclusivenessFinancial & Asset MgmtEnvironmental Stewardship Integrated CommunicationOperational EffectivenessTargeted Redevelopment MnDOT is studying Highway 36 from I-35W to English Street to better understand the needs of people who travel along Highway 36, as well as those who cross it. This study is looking at vehicle, pedestrian, and bicycle traffic needs. Background: MnDOT started their study of MN Highway 36 in January 2023. The study area includes the section of MN Highway 36 from I-35W to English Street and includes all crossing points for vehicles, bicycles, and pedestrians. This segment of I-35W is a major east/west corridor for vehicle traffic. It is approximately 8 miles long and lies in the cities of Roseville, Little Canada, and Maplewood. Council Packet Page Number 281 of 434 F4 MN Highway 36 does pose challenges for north/south traffic looking to cross MN Highway 36, especially for pedestrians and bicycles. This study aims to take a big picture look at what the needs and wants are for people who travel on and across MN Highway 36. Work on the study will continue throughout the next year and is anticipated to conclude in June 2024. Representatives of MnDOT will be updating the City Council on the project scope, goals, and the current status of the study. Attachments: 1. MnDOT Power Point Presentation Council Packet Page Number 282 of 434 F4, Attachment 1 to Planning presentation Council District 2023 Study City 12, June Metro Elvin, Maplewood Transportation David 36 MN Council Packet Page Number 283 of 434 F4, Attachment 1 2 Summary Study 36 MN in) on Maplewood trips/day commute Canada, car (most Little 93,000 residentsjobs 62,00017,00063,500 ΑwƚƭĻǝźƌƌĻͲ ¤¤¤ 36 6/6/2023 Hwy Council Packet Page Number 284 of 434 F4, Attachment 1 3 65,300 Summary 71,000 Study 95,800 84,100 ЋЉЋЋ ЊЊͲ AADT: Ѝ arterials 36 bƚǝ 6/6/2023 MN ķğƷğʹ Principal ƩğŅŅźĭ Council Packet Page Number 285 of 434 F4, Attachment 1 4 Summary Study 6/6/2023 Council Packet Page Number 286 of 434 F4, Attachment 1 5 2024 3: Schedule Document Α!ƦƩźƌ Phase Study Feb 2024 2: Evaluation ΑCĻĬ Phase 2023 Alternatives 2023Sept Need 1: and Phase Α{ĻƦƷĻƒĬĻƩ Purpose Feb 6/6/2023 Council Packet Page Number 287 of 434 F4, Attachment 1 6 Partners Study 6/6/2023 Council Packet Page Number 288 of 434 F4, Attachment 1 7 Mpls Mpls Aves Study? Fairview downtown this downtown to and to Maplewood Why evaluated) Oakdale re Lexington Canada, Stillwater at lanes 2014: being Little Study: Study oute (r crossings managed 2 Roseville, BRT 1 Feasibility Corridor Line barriers; add plans: Transit Bike Purple Study: Transitway Cnty Pass County: plansZ Transit: E Council comprehensive City2018RamseyWashingtonMetMetro Previous¤¤6/6/2023 ¤¤¤¤ Council Packet Page Number 289 of 434 F4, Attachment 1 8 2040 use Plan and reduced use Mixed lanes, to collectors bike Mixed to gardens. streets, paths, Comprehensive 36 Commercial rain local MN to and from walking Commercial to trees from applies Convert sought: Maplewood Related more St: convert tƚƌźĭǤͼ Goals changes St: Use English of parking, to Streets Rice Arterials Land 61 of street EastHwyͻ\[źǝźƓŭMinorExampleson Future¤¤¤6/6/2023 ¤Transportation Council Packet Page Number 290 of 434 F4, Attachment 1 9 Study? this Why 6/6/2023 2000 2020 Planned2040 Council Packet Page Number 291 of 434 F4, Attachment 1 10 Study? this Why 6/6/2023 2000 2020 Planned2040 Council Packet Page Number 292 of 434 F4, Attachment 1 11 density Job Canada Little 6/6/2023 Council Packet Page Number 293 of 434 F4, Attachment 1 12 and for planning health Study? equity public access Equity this BetterunderrepresentedcommunitiesIntegratethroughoutSupportcommunity ¤¤¤ Why bridges Study Fairview Gateway ZPASS 35W Snelling,EResurfacing/maintenanceI ¤¤¤¤ UpcomingImprovements all users of more needs a at Multimodal LooktransportationCreateinterconnectedsystem 6/6/2023 ¤¤ Council Packet Page Number 294 of 434 F4, Attachment 1 13 2022 2018 Safety: rate averate avecrash above crash above crashes segments ramps pedestrian total 52 of freewayfatal 1,1551451 ¤¤¤¤ 6/6/2023 Council Packet Page Number 295 of 434 F4, Attachment 1 14 2022 2018 Safety: 6/6/2023 Council Packet Page Number 296 of 434 F4, Attachment 1 15 2022 2018 Safety: 6/6/2023 Council Packet Page Number 297 of 434 F4, Attachment 1 16 DRAFTDRAFT 2022 Conditions Α9ǣźƭƷźƓŭ AM PM EB WB Operations Mainline 6/6/2023 Council Packet Page Number 298 of 434 F4, Attachment 1 17 (mph) Peak PM Comparison EB Α{ƦĻĻķ Trips 20182022 Auto Daily (mph) Peak AM WB 6/6/2023 Council Packet Page Number 299 of 434 F4, Attachment 1 18 crossings and walking people for Interchanges area wźƭƉͼ study mi ͻIźŭŷ 8 in are crossings intersections lane 17 ofbike 94 6/6/2023 Council Packet Page Number 300 of 434 F4, Attachment 1 Volume 19 XXX ΑЌЎͲЉЉЉΜ (25,001 Approach Turn XXXXXXXXXXXXXXXXX Left Signal Intersections (Protected) Major XXXXXXXXXXXXXX Near School Signalized Limit MPH) 17 XXXXXXXXXXXXXXXX 50 of Speed (35 9 at XXXXXXX XX Major Median ͻIźŭŷͼ Stop X Risk: Rd Ramp Ramp* BX B2 St Ramp Ramp RampRamp Ramp BX West East th Ramp Ramp Center*XXX Ave Road Road B2 B2 South North Ramp South NorthNor Road 3636 NorthSouth36 3636 36 Lane/Frontage Road RoadCommerce County County 3636 Rosedale MNMN at MN MNMN MN at County atMinnesota at N atat Gluek at atat Nat MNMN N at at N NN Pedestrian CountyN County NN N at N atat N Ave Ave NSt at atAve NN St St Ave AveAve AveAve Ave N N StSt Ave Rice Rice Rice Ave Ave Hamline DaleDale Snelling Hamline Fairview FairviewHamline Fairview LexingtonLexington Fairview Snelling Snelling LevelIntersectionBus HighHighHighHighHighHighHighHighHigh MediumMediumMediumMediumMediumMediumMediumMedium Risk 6/6/2023 Council Packet Page Number 301 of 434 F4, Attachment 1 20 lanes 200 Day* Tr: bike trips/day 400200 no 500 Per Vento bike excluded 200 200 61 US 1,700 Fairview:Snelling:Hamline:Dale:Rice:Bruce Others: and 35E I Crossings roads access 200 trips/day Corridor Tr: *Limited sidewalks 500 500 no 600 2021. Vento walking 300 500 data 2,600 Fairview:Snelling:Hamline:Dale:Rice:Bruce Others: 243,000 based location Replica cars trips/day no Tr: Source: 10,0008,000 40,000 vehicle N/A Vento 15,000 6/6/2023 239,000 Fairview:Snelling:Hamline:Dale:15,000Rice:Bruce Others: Council Packet Page Number 302 of 434 F4, Attachment 1 XX School 21 MedianNear Intersections Major (4) Through Lanes Major Unsignalized (30 Less) 5 XX Limitor of MPH 3 Speed at Type XXXX (Suburban) Location ͻIźŭŷͼ Street XXXX on Parking No TerminalXXXXXX RampRamp RampRamp Assessment: Ramp South North NorthSouth 3636 36 36 South MNMN 36 MN Risk MN atat at at N N MN N N StSt at StSt St Ped EnglishEnglish EdgertonEdgerton Commerce 6/6/2023 LevelIntersection LowLow HighHighHigh Risk Council Packet Page Number 303 of 434 F4, Attachment 1 22 Assessment Risk Travel motorized Non 6/6/2023 Council Packet Page Number 304 of 434 F4, Attachment 1 23 Transit 6/6/2023 Council Packet Page Number 305 of 434 F4, Attachment 1 24 Stakeholders (13) (20) Officials Destinations Organizations (40+) and Users facing AppointedBased (30) Groups employers (26) and Businesses Institutions modal CustomerLargeManufacturers/shipping 36 ¤¤¤ AgenciesElectedMNResidencesSchoolsPublicCommunityMulti 6/6/2023 ¤¤¤¤¤¤¤¤ Stakeholder Council Packet Page Number 306 of 434 F4, Attachment 1 routes high 25 on far safe 36 bicycle a so for and Hwy of at and needed heard pedestrian ramps crossings speed Bike/Walk: sightlines facilities have separated streets bike pedestrian we SafetrafficMoreGradeMaintenance/litter/cleaningexperience ¤¤ ¤¤ feel What but: people Driving: safe, generally speeding 55mph want driving(water merging, (people for Lake) KAM) difficult: and Keller mainline Transit: immigrant population (BCOM important rampsare On/offSpeedingonenforced)Winterconditions,slipperypoolingnear ¤¤¤ 6/6/2023 Council Packet Page Number 307 of 434 F4, Attachment 1 26 lives? daily ƦĻƚƦƌĻƭ͸ affect 36 Hwy does How 6/6/2023 Council Packet Page Number 308 of 434 F4, Attachment 1 27 Engagement June thru May 25 attendees May councils: ΑβЊЉЉ staff: responses city with Meetings County ΑЊͲЎЌВ Public SurveyMeetingsRamsey 2 ¤¤¤¤6/6/2023 Council Packet Page Number 309 of 434 F4, Attachment 1 28 4.3 4.0 3.23.2 Improvements 2.82.8 of 2.62.6 5) (1 rating Importance Ave 00.511.522.533.544.55 3636 safety transit Responses: MNMN congestion overover More better improvementsimprovements for lanes Traffic Survey Comfort/aesthetics Ramp Sidewalks Bike traffic Slow Environmental 6/6/2023 Council Packet Page Number 310 of 434 F4, Attachment 1 29 lives? Discussion their affects 36? 36 Hwy Hwy missed? to? we how about have you talking about be tell say we staff priorities or city should residents plansdodoes else WhatWhatWhatWho 6/6/2023 ¤¤¤¤ Council Packet Page Number 311 of 434 F4, Attachment 1 2023 12, June David.Elvin@state.mn.us Council Packet Page Number 312 of 434 F5 CITY COUNCIL STAFF REPORT Meeting Date June 12, 2023 REPORT TO: Melinda Coleman, City Manager REPORT FROM: Shann Finwall, AICP, Environmental Planner PRESENTER: Shann Finwall, AICP, Environmental Planner Representatives of Republic Services and Tennis Sanitation AGENDA ITEM: Trash and Recycling Annual Review Action Requested: Motion Discussion Public Hearing Form of Action: Resolution Ordinance Contract/Agreement Proclamation Policy Issue: The CityÓs contract with Tennis Sanitation and Republic Services requires that the City hold an annual review for residential recycling and trash services. Recommended Action: Motion to approve the trash and recycling annual reports. 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 Inclusiveness Financial & Asset Mgmt Environmental Stewardship Integrated Communication Operational Effectiveness Targeted Redevelopment The CityÓs residential recycling and trash collection programs create operational effectiveness by protecting public health and safety and promoting city cleanliness and livability. It is also an important component of the CityÓs environmental stewardship and green assets by using best management practices to reduce waste and protect air quality, water quality, and natural resources. Background: Residential Recycling and Trash Contracts The residential recycling and trash contracts with Tennis Sanitation and Republic Services began on January 1, 2020, and end on June 30, 2025. The contracts require an annual review by the City Council to include review of the contractorsÓ annual reports, contractorsÓ performance, and recommendations for service improvements as outlined in a yearly work plan. Council Packet Page Number 313 of 434 F5 Republic Services Annual Review Republic Services 2022 Annual Report The Trash and Yard Waste Year-End Report summarizes implementation strategies taken by Republic Services and the City in 2022 to improve service. These strategies included: 1) preparations for the CountyÓs curbside organics collection program; 2) trash hauling audits for households, opt outs, opt ins, and walk ups; 3) townhome and manufactured home outreach; 4) improvements to yearly reports; 5) city facility trash and organic collection assessment; 6) billing changes; 7) net promoter score and customer service improvements. The report also summarizes the 2022 data of materials collected, household counts, cart sizes, etc. A comparison of a sampling of the data from 2021 to 2022 follows: ____2021 2022 Trash collected 8,972.03 tons 8,546.99 tons Bulky items 1,343.00 units 1,173.00 units Yard waste collected 528.84 tons 564.82 tons Single-family accounts 8,924 accounts 8,884 accounts Townhome/manufactured home accounts 99 accounts 99 accounts Permanent exemptions 145 exemptions 145 exemptions Walk-up service 77 walk ups 77 walk ups Yard waste accounts 1,386 accounts 1,386 accounts Republic Services 2023 Work Plan The 2023 Trash and Yard Waste Collection Work Plan includes recommendations for improvements to the CityÓs trash and yard waste collection program including: 1) curbside food scraps collection; 2) communication of postponement of trash and recycling; 3) audit of households with dual carts; 4) creating a system for setting up and cancelling trash service; 5) tracking cart size on volume switches; 6) monthly and year-end report improvements; 7) events including the Spring Clean Up, Touch a Truck Summer event, and Fall Clean Up Campaign. Tennis Sanitation Annual Review Tennis Sanitation 2022 Annual Report The Recycling Collection Year-End Report summarizes the CityÓs recycling program and outlines implementation strategies taken by Tennis Sanitation and the City to improve service: Single-family residential recycling data Multi-family residential recycling data Customer service satisfaction Collection of linens and shoes City facility recycling program Promotion of small business and church recycling; Recycling composite study Environmental impact analysis Market report Residual comparisons Council Packet Page Number 314 of 434 F5 Truck weights Recycling service fee Storage of extra recycling material Educational tags The report also summarizes the materials collected. A comparison of a sampling of the data from 2021 to 2022 is as follows: Average pounds of recycling collected per month 2021 2022 Single family 43.74 lbs 41.20 lbs Multi-family 10.14 lbs 9.76 lbs Annual net tons of recycling collected Single-family 2974.80 tons 2802.21 tons Multi-family 259.04 tons 249.21 tons Businesses/Churches 21.39 tons 22.39 tons Tennis Sanitation 2023 Work Plan The 2023 Recycling Collection Work Plan includes recommendations for improvements to the CityÓs recycling collection program including: 1) improved communication of recycling and/or trash postponement to single and multi-family residential properties; 2) monthly and year-end report improvements; 3) cart Inventory and cart delivery standards; 4) improvements in recycling in the parks; 5) assist the City with the Ramsey County 2023 SCORE Work Plan including recycling education and outreach to businesses, churches, and multi-family properties; 6) attend the CityÓs Touch a Truck Event on June 14, 2023. Attachments: 1.2022 Trash and Yard Waste Collection Year-End Report 2.2023 Trash and Yard Waste Collection Work Plan 3.2022 Recycling Collection Year-End Report 4.2023 Recycling Collection Work Plan Council Packet Page Number 315 of 434 F5, Attachment 1 2022 City of Maplewood Trash and Yard Waste Collection Year End Report Council Packet Page Number 316 of 434 F5, Attachment 1 and look forward to continuing to tions, and environmental responsibility Warm wishes,Bev MathiasenSamahra Hallada Dear City of Maplewood,We are excited to provide the 2022 City of Maplewood and Republic Services Year End Report. In this annual report you will find the required and necessary reports for the City of MaplewoodÓs trash and yard waste collection. Including the year end tonnages and the 2022 Work Plan Priorities with detailed progress made on each initiative. We also included information on Republic Services commitment to sustainable and environmental solutions. We value the partnership with the City of Maplewoodprovide service reliability, simple solugoing into 2023. Council Packet Page Number 317 of 434 F5, Attachment 1 i Learn more about our leadership in environmental solutionshttps://www.republicservices.com/organizational-sustainab Environmental services for a more sustainable world. Council Packet Page Number 318 of 434 F5, Attachment 1 om curbside collection to delivery of : tric tons of CO2 annually, which is the equivalent of Polymer Centers across the United States representing the ill to renewable natural gas (RNG) facility to Pine Bend provider of environmental solutions offering treatment, greenhouse gas emissions from 484 trucks per year. The gas vehicle fleet each year as technology advances. environmental services and sustainability and investing in the mpany will manage the plastics stream fr On October 25th RSG introduced MinnesotaÓs first landfLandfill in Inver Grove Heights. The RNG plant is connected to a pipeline operated by Xcel Energy. The new facilityworks by capturing methane from the Landfill and converting it to RNG. When RNG, a low carbon gas, is used tofuel heavy-duty-trucks, it eliminates the equivalent of plant will capture the equivalent of more than $2 million metaking about 435,000 passenger cars off the road.In 2022 Republic Services ran pilot operations for electric vehicles at multiple sites across the country withaggressive, long-term plans to grow our electric In order to address the growing desire to manage circularity of plastics, Republic announced a bold investment andinnovation to create a hub and spoke network of Plastic first time a single North American cohigh-quality, and even food-grade, recycled content for consumer packaging.Republic Services acquired US Ecology, Inc., a leading recycling, and disposal of hazardous, non-hazardous and specialty waste. RSG now provides customers with one ofthe most complete set of product offerings across the environmental services space. ¤¤¤¤ Republic Services continues to be a national leader in Minnesota community.Republic Services Named to Dow Jones Sustainability Index for Seventh Consecutive Year and ranked highest amongindustry peers for CDP (Carbon Disclosure Project) Climate Change CONFIDENTIAL ¤¤ 2022 Environmental Achievements 4 Council Packet Page Number 319 of 434 F5, Attachment 1 e City of Maplewood for their More details to come. Republic Services partnered with th Spring of 2023 (subject to change) 1.Total Households: 8,8842.Permanent Exemptions: 1453.Walk Ups: 484.OptIns: 99 annual Solid Waste Guide sent to residents in April of 2022. CONFIDENTIAL 1.Curbside Organics Collection: 2.Trash Hauling Audit:3.Townhome and Manufactured Home OptIns: 2022 Trash and Yard Waste Work Plan 5 Council Packet Page Number 320 of 434 F5, Attachment 1 ЌЉD ΏАЎ ĭğƩƷƭЏЉD ΏЊЋЎ ĭğƩƷƭВЉD ΏЊВБ ĭğƩƷƭ The 2022 yearly reports were sent to Shann Finwallon 2/7 including all data requested.Warranty Carts¤¤¤/ğƩƷ ǞğƩƩğƓƷǤ ķğƷğ źƭ ƦĻƓķźƓŭ ǞźƷŷ hƷƷƚ͵ hƓĭĻ ƷŷĻ ǞğƩƩğƓƷǤ ĭƩĻķźƷƭ ğƩĻ ŅźƓğƌźǩĻķͲ wĻƦǒĬƌźĭ {ĻƩǝźĭĻƭ ¤¤¤Ǟźƌƌ ƭĻƓķ ǒƦķğƷĻķ ƩĻƦƚƩƷźƓŭ Ʒƚ 9ƓǝźƩƚƓƒĻƓƷğƌ tƌğƓƓĻƩͲ {ŷğƓƓ CźƓǞğƌƌ͵ CONFIDENTIAL 4.Yearly Reports 6 Council Packet Page Number 321 of 434 F5, Attachment 1 Two 95-Gal Trash Carts Îthey have 1 95 Gal recycle cart/one 4yd trash dumpsterOne Trash Dumpster Collected Seasonally Îthey have two 4yd trash dumpsters ¤¤*Full audit provided to Shann Finwallin November of 2022 Fire Station 3 Î1530 County Road C (#6 on audit)Harvest Park -2561 Barclay Street (#10 c on audit) ¤¤ Operations Manager, Operations Supervisor, and drivers conducted an audit and confirmed that the currentlevel of services are adequate. All Municipal buildings were part of the audit* and Republic Services mademinor updates to their records for two sites: As part of the new trash and yard waste contract, Republic Services collects trash and organics at City facilitiesat no cost. Republic Services and the City will identify the number and size of the existing trash and organicscontainers at City facilities. This list will be used to right-size the number and size of container to ensureadequate collection of trash and organics at City facilities.Maplewood Residential Trash, Yard Waste, and Municipal Facilities Audit complete on November 24, 2022¤ CONFIDENTIAL 5.City Facilities 7 Council Packet Page Number 322 of 434 F5, Attachment 1 the first of the billing to start on CityÓs bi-monthly Republic Services notified residents on their bill and seamlessly transitioned the billing cycle in Augustof 2022 for residentÓs September/October bill.CONFIDENTIAL 6.Billing By the end of 2022, Republic Services transitioned the year. This will allow the yearly trash rate changes to be on the January/February bill, rather than both yearÓs rates on the December/January bill.¤ 8 Council Packet Page Number 323 of 434 F5, Attachment 1 2019:82020:22 (1/1/2020 Î12/31/2020 data; 175% increase over 2019)2021: 35 (59% increase over 2020)2022: 36 ¤¤¤¤Support Follow Up Questions: CONFIDENTIAL 7.Net Promoter Score/Customer Service Improvements 9 Council Packet Page Number 324 of 434 F5, Attachment 1 Maplewood survey responses from 2022: ¤ CONFIDENTIAL NPS Survey 10 Council Packet Page Number 325 of 434 F5, Attachment 1 00:01:06 00:03:59 ! Average Speed to Answer: Average Handle Time: 2021 Average Speed to Answer: 00:06:252021 Average Handle Time: 00:04:49 20222022 Significant improvement in the averagespeed to answer with many months under 30 seconds Increased staffingEnhanced trainingFocused customer service pods ¤¤¤¤¤Improvements¤¤¤ 00:03:5800:04:0300:03:5900:03:3700:04:0400:04:2500:04:4000:04:2300:04:0100:03:5800:03:3700:03:2500:03:59 time Average handle 00:00:5000:00:1600:00:2600:01:3500:02:2000:02:0000:02:2700:01:2600:00:4400:00:2700:00:2400:00:3300:01:06 Answer Average Speed of 4,5192,0772,2933,5374,0063,8473,2693,6372,8013,0793,7893,512 40,566 Calls Offered MayJuly April June March August JanuaryOctober February December November Total 2022 September CONFIDENTIAL Customer Service Improvements Call Center Data: 11 Council Packet Page Number 326 of 434 F5, Attachment 2 2023 Trash and Yard Waste Collection Work Plan Republic Services submits an annual work plan outliningkey priorities forresidential trash and yard waste system improvements, including customer service improvements based on the net promoter scores, household audits (as needed), and proposed improvements to the Spring Clean-Up and Fall Clean-Up Campaigns. The work plan is incorporated into the recycling contract by reference once it is approved by the City Council. 1.Curbside Food Scraps Collection: Ramsey and Washington Counties are rolling out curbside organics (food scraps) collection in 2023. Food scraps will be collected from residents using durable compostable bags (food scrap bags) that will be co-collected with the trash. Bags and program participation will be free to residents in single and multi-family homes in both counties. Robotic sorting technology will be used to separate the bags from the trash at the Ramsey/Washington Recycling and Energy Center. Maplewood’s trash collection will remain the same when the new program begins. However, there may be some logistical arrangements that need to be made by Republic Services in preparation of the curbside organics collection. Republic Services shall work with City and County staff in 2023 to create a plan to roll out the program to Maplewood residents. 2.Postponement of Trash and/or Recycling Collection: The residential trash and yard waste contract states that the contractor may postpone collections due to severe weather or other causes outside the contractor’s reasonable control. Upon postponement, collection will be made on the next day following the conclusion of the severe weather event, or as soon as possible. The contractor shall coordinate severe weather service postponement announcements with the City. Mixed messages shall not be broadcast to City residents. During the 2022/2023 winter season, there were several postponed trash collection days due to severe weather events. Republic Services delayed trash collection but Tennis Sanitation did not delay recycling collection. The delay in one service and not the other causes confusion and frustration to affected Maplewood residents. The City cannot require both trash and recycling collection contractors to delay if one hauler feels the need to delay service under the current contract. This is something the City could review for future contracts if there are still two separate contractors. Under the current contracts, the City desires to set up a system for postponed collection and messaging with the two contractors under this work plan as follows: a.Collection of Postponed Trash: When trash collection is postponed Republic Services delays collection for that day and each subsequent day on the City’s day certain routes. Republic Services should collect trash in the areas that are scheduled for the delayed service only. This will help avoid confusion with residents that did not place out their trash cart due to the delay. Council Packet Page Number 327 of 434 F5, Attachment 2 b.Communication of Postponement: Republic Services has the capability of sending recorded telephone messages to Maplewood residents letting them know of the postponed trash collection, Tennis Sanitation does not have that same capability for recycling collection. Republic Services will work with the City and Tennis Sanitation on a system for consistent messaging to avoid confusion when one service is delayed and not the other. 3.Dual Cart Audit: The City of Maplewood supplies the trash carts in four sizes including 20, 35, 65, and 95 gallons. According to the 2022 year-end report, there are 202 Maplewood residents with two carts, 17 with three carts, and 17 with four carts. Republic Services will supply the City with a list of addresses for households with dual carts. Republic Services will work with the City to determine the need for the additional carts and how to assist with waste reduction at those properties. 4.Setting Up and Cancelling Trash Service: When a resident moves they contact Republic Services to cancel their trash service. Republic Services cancels the service, finalizes the bill, and schedules a time to collect the trash cart. When the new homeowner moves in, they contact Republic Services to set up the service and a new cart in the size requested is delivered. There are occasions, however, when a resident will not cancel trash service and/or the old trash cart is not collected. In some cases, the new resident will use the existing trash cart and will not be billed until Republic Services or the new owner realizes the error after some time. Republic Services will create a system for ensuring that residents that move have their trash service canceled and the trash cart removed, and that new residents set up trash service. This can be accomplished by monitoring property sales through Ramsey County, water service billing changes through St. Paul Regional Water Services, or trash truck driver observation. Additionally, the City will notify Republic Services of addresses with new property owners when it fields questions for starting new trash, recycling, and water services in the City. 5.Volume Switches: The monthly and year-end reports identify the number of households that had switched cart sizes and the overall number of carts and sizes in use. To determine if the City’s Pay as You Throw trash hauling pricing is reducing waste, Republic Services shall conduct an audit of the number of carts and sizes in use for the last three years, and identify if a cart switch was larger or smaller on the reports for future tracking. 6.Monthly and Year-End Report Improvement: The City is required to report the number and types of bulky items collected during its Spring Clean Up and year-round curbside collections in the year-end Ramsey County recycling report. Republic Services reports the number of bulky items collected, but not the type of bulky items. Republic Services should track the number and type of bulky items collected during the Spring Clean Up and the year-round curbside collection and report this on the year-end report at a minimum. Council Packet Page Number 328 of 434 F5, Attachment 2 7.Events: a.Spring Clean Up: Per the trash and yard waste contract, Republic Services will serve as the main contractor at the annual Spring Clean Up event where residents can dispose/recycle bulky items at Aldrich Arena (1850 White Bear Avenue). The Spring Clean Up is scheduled for Saturday, April 22, 2023. b.Touch a Truck Event: Republic Services will attend the City’s annual Touch a Truck Summer Event scheduled for Wednesday, June 14, 2023. c.Fall Clean Up Campaign: Per the trash and yard waste contract, Republic Services will participate in the annual Fall Clean Up Campaign where residents can schedule reduced rate curbside bulky item collection throughout the month of October. Council Packet Page Number 329 of 434 F5, Attachment 3 ΑΏΑΑ - ¯«¤¶®®£ 2¤¢¸¢«¨¦ 2¤¯®±³ Greg & Willie Tennis Tennis SanitationLLC. 1/31/2023 Prepared by: Sierra Gress Council Packet Page Number 330 of 434 F5, Attachment 3 Index of Recycling Report ................... Page 2 ................... Page 3 ................... Page 4 Recycling Data (Multi-................... Page 5 Multi-................... Page 6 Inquiries, Linens, Cardboard, & Parks Summary..................... Page 7 Composite Study...................... Page 8 ................... Page 9 Glass Recycling Processor................... Page 10 Market Report - .................. Page 11 Additional Items................................................................ Page 12 Summary of Year-................. Page 13 Appendix of Recycling Report ................... Appendix A Recycling Report (Multi-.................... Appendix B ...................... Appendix C Monthly Multi-....................... Appendix D Monthly Single Family Report Dat..................... Appendix E Educational Tags and Complaints/Compliments Log Report Educational Tags............................................................... Appendix F Compliments/Complaints.................................................... Appendix G Council Packet Page Number 331 of 434 F5, Attachment 3 January 31, 2023 City of Maplewood Maplewood, MN 55109 1830 County Road B E RE: LETTER OF PURPOSE Dear City of Maplewood, This Year-end recycling report has been prepared for the City of Maplewood. This report contains summaries of recycling data for both single family and multi-family dwellings including, but not limited to, inquiries, composite study information, environmental impact report and recycling market report. Also included, is ten years of comparison data to help measure the success of the recycling program. The data in this report has been utilized over the years to assist us in understanding past, present and future progress of the recycling program, as well as helping us develop future strategies to enhance the recycling programs already in place. Sincerely, Greg & Willie Tennis Greg and Willie Tennis Tennis Sanitation Maplewood recycling year-end report 2022 page 2 Council Packet Page Number 332 of 434 F5, Attachment 3 RECYCLING DATA SUMMARY In this report, we have compiled annual data from both single family and multi-family dwellings. This data includes: Combined net tonnage of all residential and multi-family dwellings Break-out of single family tonnage and participation rates (orange) Break-out of multi-family tonnage (blue) (blue) Separate measurement of weights for cardboard and linens (bottom of APPENDIX A) Break-out of single family (orange) and Multi-family (blue) recycling materials by type and (blue) weight. Break-out of combined tonnages (green) (green) Inquiries tracked per month (bottom of APPENDIX A) Business, parks and cardboard volumes The data is compiled from recyclable materials collected from our drivers on designated Maplewood routes. Each load is weighed, and weights period. Weights are broken- out based on a composite ratio of the entire load. Maplewood recycling year-end report 2022 page 3 Council Packet Page Number 333 of 434 F5, Attachment 3 RECYCLING DATA (SINGLE FAMILY) The Single Family Data in APPENDIX A (orange)wascompiled from the single family homes after taking out the multi-family weights. From this data,we canillustrate the weight per home (in lbs.),per month. We also have tracked the number of residents that do not place their recycling out on a weekly basis. In analyzing the single family data, we are able to provide the following observations: 2022averageweight per unit, per month -41.20lbs. 2011 -38.91 lbs. per month2012 -41.95 lbs. per month2013-43.78 lbs. per month 2014 -53.48 lbs. per month2015 -53.48 lbs. per month2016 -54.59 lbs. per month 2017 -53.99 lbs. per month 2018 -54.01 lbs.per month2019 -53.69 lbs. per month 2020 -46.13 lbs. per month2021 -43.74 lbs. per month 2022annual net total tons collected for single-family -2,802.21tons 2011-2,146.06tons2012 -2,313.61tons2013 -2,414.62tons 2014-2,949.92tons 2015 -2,949.94 tons2016 -3,011.02 tons 2017 -2,978.13 tons2018 -2,979.18 tons2019 -2,961.30 tons 2020 -3,137.35 tons 2021 -2,974.80 tons Total Participation Percentage Maplewood recycling year-end report 2022 page 4 Council Packet Page Number 334 of 434 F5, Attachment 3 RECYCLING DATA (MULTI-FAMILY) The Data in APPENDIX A (Blue) is compiled from the net total weight of family homes after factoring out the (Blue multi-family weights. From this data, we can illustrate the weight per unit (in lbs.), per month. To assist us in providing accurate data, we compile weights on a quarterly basis. This weight is used to provide us with a fair average of weight generated by each multi-family unit. Our drivers also documented the number of carts dumped at each location on a weekly basis (see APPENDIX D). These weights are then added at the end of each month to provide us with a net total. In analyzing the multi-family data, we can provide the following observations: 2022 average lbs. per unit, per month = 9.76 lbs. 2011 = 12.96 lbs. per month 2012 = 11.47 lbs. per month 2013 = 13.24 lbs. per month 2014 = 12.95 lbs. per month 2015 = 13.04 lbs. per month 2016 = 13.08 lbs. per month 2017 = 11.03 lbs. per month 2018 = 12.95 lbs. per month 2019 = 9.92 lbs. per month 2020 = 10.39 lbs. per month 2021 = 10.14 lbs. per month 2022 annual net total tons collected for multi-family = 249.21 tons 2011 = 312.73 tons 2012 = 276.88 tons 2013 = 319.56 tons 2014 = 312.64 tons 2015 = 314.66 tons 2016 = 315.79 tons 2017 = 268.69 tons 2018 = 305.32 tons 2019 = 239.36 tons 2020 = 265.29 tons 2021 = 259.04 tons How are the weights determined for the multi-family data? On a quarterly basis, we use one truck to collect all multi-family dwellings. The total weight is divided by the number of carts emptied to get an average weight per cart. This data is then entered into a multi-family spreadsheet. See APPENDIX D for an example of this report. Maplewood recycling year-end report 2022 page 5 Council Packet Page Number 335 of 434 F5, Attachment 3 MULTI-FAMILY INDIVIDUAL SUMMARY LETTER From the data compiled throughout the year, we can provide each multi-family property with an accurate summary report of their recycling volumes (APPENDIX B). We also provide them with information on how their recycling efforts impact the environment and how to enhance their efforts. Maplewood recycling year-end report 2022 page 6 Council Packet Page Number 336 of 434 F5, Attachment 3 INQUIRIES SUMMARY Below are twelve months of data documenting the number of residents thathavecalled our office. This year, the most common calls were regarding additional items they could recycle, and questions about our holiday schedule. We are confident that our customer service representatives have resolved all inquiries to the residents satisfaction. 2022 Total Inquiries JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC TOTAL 13 11 19 13 20 20 24 25 18 23 18 8 212 2011 - 344 2012 - 260 2013 - 233 2014 - 1,552 2015 - 422 2016 - 662 2017 - 255 2018 - 165 2019 - 334 2020 - 370 2021 - 398 LINENS AND SHOES SUMMARY The 2020 year brought us many challenges, and linen recycling was one of them. Simple Recycling, our linen partner, was shut down for multiple months due to the pandemic, and unable to pick up linens from our location during that time. When Simple Recycling reopened, they had new regulations, and were able to the collect the bagged material, but unable to collect it divided by city. *Total weight of all linens collected by Tennis for the year CARDBOARD SUMMARY Cardboard collected for 2022 from city facilities and buildings totaled 104,440 lbs. 2021 - 85,830 lbs. 2020 - 74,490 lbs. 2019 - 89,120 lbs. 2018 - 102,356 lbs. 2017 - 88,337 lbs. 2016 - 104,498 lbs. 2015 - 125,020 lbs. 2014 - 131,346 lbs. 2013 - 140,650 lbs. 2012 - 92,850 lbs. 2011 - 105,615 lbs. BUSINESSES AND PARKS WEIGHTS: 2022 BUSINESSES: 44,777 lbs. CITY PARKS: 300 lbs. 2021 BUSINESSES: 42,773 lbs. CITY PARKS: 840 lbs. 2020 BUSINESSES: 41,161 lbs. CITY PARKS: 3,220 lbs. 2019 BUSINESSES: 49,386 lbs. CITY PARKS: 5,650 lbs. 2018 BUSINESSES: 71,529 lbs. CITY PARKS: 6,650 lbs. 2017 BUSINESSES: 62,460 lbs. CITY PARKS: 8,080 lbs. 2016 BUSINESSES: 60,771 lbs. CITY PARKS: 7,920 lbs. 2015 BUSINESSES: 45,885 lbs. CITY PARKS: 8,350 lbs. 2014 BUSINESSES: 30,157 lbs. CITY PARKS: 11,180 lbs. 2013 BUSINESSES: 2,855 lbs. CITY PARKS: 9,140 lbs. Maplewood recycling year-end report 2022 Page 7 RECYCLING COMPOSITE STUDY Council Packet Page Number 337 of 434 F5, Attachment 3 Over the years of our contract, we have done extensive recycling composite studies. Originally, we conducted our study by sorting loads collected from the city of Maplewood over a full week, and sorted them all at once. As of 2018, we have looked at all of the past data that we have collected, and have tested a single load of material from the city of Maplewood. The single load of material has consistent ratios comparable to the studied. Once the material is unloaded from the trucks in our MRF (Material Recovery Facility), it is sorted into each category, as listed below. Each of the categories are then weighed and documented. The results of the composite study are entered into the provided monthly reports. Why do a composite study? Having a good understanding of the recycling composition provides us with data that may assist us in adjusting the recycling program to fit the needs of the Residents. With ongoing changes in the economy, culture and in the home, we can develop more available markets, increase processing technologies to handle more items and enhance educational materials to instruct residents on proper recycling procedures. Maplewood recycling year-end report 2022 page 8 Council Packet Page Number 338 of 434 F5, Attachment 3 ENVIRONMENTAL IMPACT ANALYSIS Using the detailed recycling data from this report, we can provide the City of Maplewood with some unique ways that the residents recycling efforts have made a difference. Over the years, recycling markets have been able to recycle more items out of the waste stream. They have also been able to determine what resources are saved by recycling various materials. In this report, we were able to convert the types of recycling materials into resources saved. Maplewood recycling year-end report 2022 page 9 Council Packet Page Number 339 of 434 F5, Attachment 3 MARKET REPORT The 2022 markets were steadily strong all the way through August, when they began to drop significantly through the end of the year. We continue seeing changes with regulations that have been influenced by , despite keeping all of our recyclable materials in the United States (mostly in the Midwest). Metal markets have continued to fluctuate though the year, but paper and cardboard markets have dropped drastically. The market for recycled plastics has remained low, but is gradually rising again, and material demand for some grades is increasing. Lastly, the demand and market have remained the same for glass. With our Ni-Hot machine, we are able to capture more glass; however, the only processer in the area has changed their dynamics and is now charging for glass processing based on quality. The outlook for 2023 Markets are stabilizing, but will continue with the strict regulations on contaminates and clean material. Co- mingle curbside recycling makes it easier to recycle, but it remains important to clean food containers and make sure to only place items listed in the recycling brochure loosely into the recycling cart. Maplewood recycling year-end report 2022 page 10 Council Packet Page Number 340 of 434 F5, Attachment 3 RESIDUALS: Residuals consisted of items such asStyrofoam,foam, shoes, diapers,and general garbage. 2022: Residuals are down to 108.17 tons from last year 2021: Residuals are down to 114.83 tons from last year 2020: Residuals are up to 131.71 tons from last year 2019: Residuals are down to 60.49 tons from last year 2018: Residuals are up to 62.54 tons from last year 2017: Residuals are up to 61.69 tons from last year 2016: Residuals are up to 38.59 tons from last year 2015: Residuals are down to 29.38 tons from last year 2014: Residuals are down to 29.36 tons from last year 2013: Residuals are down to 49.30 tons from last year 2012: Residuals are down to 55.55 tons from last year 2011: Residuals are 26.88 tons TRUCK WEIGHTS: During the 2022 Calendar year, our vehicles did not exceed the maximum loaded weight of 40,000 pounds when hauling the recyclables collected from the residents of Maplewood. Weight tickets are available upon request. RECYCLING SERVICE FEE: The recycling service fee is $4.50 per unit, per month, which is based upon the contracted price. STORAGE OF EXTRA RECYCLABLE MATERIALS: During the 2022 calendar year, our recycling facility had sorted all recyclable materials within 45 days of processing to recycling markets; with the exception of milk cartons are baled and stored until there is enough volume to meet the vendor's minimum shipping requirements, and "rare type" plastics are stored until a large enough quantity is available to make a mill-sized bale. Maplewood recycling year-end report 2022 page 11 Council Packet Page Number 341 of 434 F5, Attachment 3 SUMMARY OF YEAR-END RECYCLING REPORT The 2022 Maplewood year-end recycling report provides up-to-date information from the C recycling activities over the past year. Each section of this report reflects the various ways data was collected, entered and calculated to contribute to meeting our combined goals. In the report, we have illustrated the composition of recyclables and itemized volumes of recyclables from both single family and multi-family dwellings as they relate to each break-out of each separate commodity. We also provide information on how the City's recycling efforts will impact our environment. 98%. Both single-family tonnages and multi-family recycling volumes have remained steady and consistent with other municipalities. In 2023, we will maintain the comprehensive recycling program we offer with the additional types of plastics, metals and linens. With the support of the city of Maplewood, we will maintain these high standards of recycling for single-family and multi-family dwellings. Maplewood recycling year-end report 2022 page 12 Council Packet Page Number 342 of 434 F5, Attachment 3 APPENDIX A - 2022 RECYCLING DATA SUMMARY APPENDIX A - RECYCLING DATA SUMMARY 2022 MAPLEWOOD RECYCLE TONNAGE DATA JAN FEB MAR APR MAY JUNE JULY AUG SEPT OCT NOV DECTOTAL MONTHLY DATA/RTE UNITSUNITSUNITSUNITSUNITSUNITSUNITSUNITSUNITSUNITSUNITSUNITSUNITSTYPE Single Family Percentage Break-out TonsTonsTonsTonsTonsTonsTonsTonsTonsTonsTonsTons Cardboard:80.5570.1189.8283.4395.5991.6588.2196.9587.9083.4487.0788.071042.79Tons Paper:71.3262.0879.5373.8784.6481.1478.1085.8477.8273.8877.0977.98923.29Tons Scrap Metal:3.432.983.823.554.073.903.764.133.743.553.713.7544.39Tons Large Plastic:1.191.031.321.231.411.351.301.431.291.231.281.3015.36Tons Z-Bale Plastic:4.964.325.535.145.895.645.435.975.415.145.365.4264.21Tons PET Plastic:7.186.258.017.448.528.177.868.647.847.447.767.8592.96Tons Tin:3.002.613.343.103.563.413.283.613.273.113.243.2838.81Tons Chipped Glass:31.6427.5435.2832.7737.5536.0034.6538.0834.5232.7734.2034.59409.59Tons Aluminum: 3.543.083.943.664.204.023.874.263.863.663.823.8745.78Tons Linens 0.130.110.140.130.150.150.140.160.140.130.140.141.66Tons Milk Cartons: 0.410.360.460.420.490.470.450.490.450.420.440.455.31Tons Residual 8.327.259.288.629.889.889.1210.029.088.629.009.10108.17Tons TOTAL TONS 215.67187.72240.49223.35255.93245.37236.18259.56245.63223.41233.11235.79 2802.21 Tons # of HOMES ON ROUTE 11,335 11,335 11,335 11,335 11,335 11,335 11,335 11,335 11,335 11,335 11,335 11,335 AVERAGE LBS / HOME / MONTH 38.0533.1242.4339.4145.1643.2941.6745.8043.3439.4241.1341.6041.20AvgLbs /Un Multi- Family Percentage Break-out TonsTonsTonsTonsTonsTonsTonsTonsTonsTonsTonsTons Cardboard:7.887.518.707.708.048.067.418.147.537.307.747.1793.18Tons Paper:6.986.657.706.827.127.146.567.216.676.476.856.3582.52Tons Scrap Metal:0.340.320.370.330.340.340.320.350.320.310.330.313.98Tons Large Plastic:0.120.110.130.110.120.120.110.120.110.110.110.111.38Tons Z-Bale Plastic:0.490.460.540.470.500.500.460.500.460.450.480.445.75Tons PET Plastic:0.700.670.780.690.720.720.660.730.670.650.690.648.32Tons Tin:0.290.280.320.290.300.300.280.300.280.270.290.273.47Tons Chipped Glass:3.102.953.423.033.163.172.913.202.962.873.042.8136.62Tons Aluminum: 0.350.330.380.340.350.350.330.360.330.320.340.314.09Tons Linens 0.010.010.010.010.010.010.010.010.010.010.010.010.12Tons Milk Cartons: 0.040.040.040.040.040.040.040.040.040.040.040.040.48Tons Residual 0.810.780.900.800.830.830.770.840.780.750.800.749.63Tons TOTAL TONS 21.1020.1223.3020.3221.5321.5819.8421.8020.1619.5520.7219.19 249.21 Tons # of MF UNITS ON ROUTE 4,256 4,256 4,256 4,256 4,256 4,256 4,256 4,256 4,256 4,256 4,256 4,256 AVERAGE LBS / HOME / MONTH 9.929.4510.959.5510.1210.149.3210.249.479.199.749.029.76Avg Lbs /Un COMBINED TOTALS TonsTonsTonsTonsTonsTonsTonsTonsTonsTonsTonsTons Cardboard:88.4377.6298.5291.13103.6399.7195.62105.0995.4390.7494.8195.241135.97Tons Paper:78.3068.7387.2380.6991.7688.2884.6693.0584.4980.3583.9484.331005.81Tons Scrap Metal:3.773.304.193.884.414.244.084.484.063.864.044.0648.37Tons Large Plastic:1.311.141.451.341.531.471.411.551.401.341.391.4116.74Tons Z-Bale Plastic:5.454.786.075.616.396.145.896.475.875.595.845.8669.96Tons PET Plastic:7.886.928.798.139.248.898.529.378.518.098.458.49101.28Tons Tin:3.292.893.663.393.863.713.563.913.553.383.533.5542.28Tons Chipped Glass:34.7430.4938.7035.8040.7139.1737.5641.2837.4835.6437.2437.40446.21Tons Aluminum: 3.893.414.324.004.554.374.204.624.193.984.164.1849.87Tons Milk Cartons: 0.450.400.500.460.530.510.490.530.490.460.480.495.79Tons Residual 9.138.0310.189.4210.7110.719.8910.869.869.379.809.84117.80Tons TOTAL TONS 227.63199.82253.61234.58266.75256.65246.14270.50245.63233.58244.03245.14 2924.06 Tons Jan FebMarAprMay June July AugSeptOct Nov Dec CARDBOARD 8,200 8,100 9,640 8,000 8,550 11,560 8,840 8,800 10,350 6,250 7,800 8,350 104,440 LBS TOTAL INQUIRIES 13111913202024251823188 212 Business Volume lbs 3,5662,9154,2063,4023,9773,5562,8844,4864,1344,1843,9023,565 44,777 LBS Parks Volume lbs 00000300000000 300 LBS Paricipation % 96%96%98%98%97%99%99%99%99%99%99%99%98%AVG. % Nonparticipants #3372971451511096410110830453837122AVG. Council Packet Page Number 343 of 434 F5, Attachment 3 APPENDIX B - Yearly Recycling Report Multi-Family Council Packet Page Number 344 of 434 F5, Attachment 3 APPENDIX C -MONTHLY RECYCLING REPORT LETTER Council Packet Page Number 345 of 434 F5, Attachment 3 APPENDIX D - MONTHLY MULTI-FAMILY REPORT # of Carts December Council Packet Page Number 346 of 434 F5, Attachment 3 APPENDIX E - MONTHLY SINGLE FAMILY REPORT DATA Council Packet Page Number 347 of 434 F5, Attachment 3 APPENDIX F Educational Tags MAPLEWOOD RESIDENTS WHO DRIVERS TAGGEDFOR NON RECYCLABLE MATERIAL JANUARY 2022 ADDRESS ROUTE DAY REASON DATE 1764 Co Rd B Monday Trash 4 weeks 1/3/2022 1460 Sherren Monday Styrofoam 1/3/2022 1500 Lark Monday Trash 1/3/2022 2168 English Monday Mirror 1/3/2022 1193 Lark Monday Wood 1/3/2022 1247 Lealand Monday At Garage 1/3/2022 Mplwd Apts Monday 2 Trash 1/3/2022 1665 Co Rd B Monday Fake Tree 1/10/2022 1751 Frost Monday Cart Placement Tagged 1/10/2022 1232 Lark Monday Styrofoam 1/10/2022 Mplwd Apts Monday 4 Trash 1/10/2022 1971 Stanich Monday Wood Paneling Tagged 1/10/2022 1940 Flandrau Monday Styrofoam 1/17/2022 Mplwd Public Works Monday Closed 1/17/2022 1839 Frank Monday Tagged Wood 1/17/2022 1260 Riley Monday Trash 1/17/2022 214 Ferndale Friday Styrofoam 1/21/2022 389 High Pt Friday Plastic Bags 1/21/2022 2240 Ide Monday Trash,Styro 1/24/2022 1494 Sandburst Monday Not Reachable 1/24/2022 1247 Lealand Monday By Garage 1/24/2022 1887 Radatz Wednesday Cart Facing Wrong 1/26/2022 1938 Edgerton Thursday In Yard Tipped Over 1/27/2022 214 Ferndale Friday Jammed Styro 1/28/2022 809 New Century Friday Styrofoam 1/28/2022 1653 Frost Monday Wooden Chair 1/31/2022 1805 White Bear Monday Trash 1/31/2022 FEBRUARY 2022 ADDRESS ROUTE DAY REASON DATE 822 Mary Tuesday Trash 2/1/2022 1282 Edgehill Wednesday Left Foam 2/2/2022 177 Larpentuer Thursday Next To Mailbox 2/10/2022 2714 Brookview Friday Icy/Snow Covered 2/11/2022 2402 Alissa Ln Tuesday Trash 2/15/2022 2334 Co Rd D Wednesday Electronics 2/16/2022 3021 Bartelmy Wednesday 2 Carts 1 Food 2/16/2022 Hollween 2839 white bear Wednesday Not Plowed 2/23/2022 2720 Mplwd Kliethermes Wednesday Not Plowed 2/23/2022 1512 Co Rd B Sherwood Wednesday Not Plowed 2/23/2022 MARCH 2022 ADDRESS ROUTE DAY REASON DATE Gethsemane Lutheran Tuesday Cart Blocked 3/8/2022 Sherwood Glen Apt Wednesday Frozen To Ground 3/9/2022 2958 Furness St Wednesday Trash Mixed With Recy 3/16/2022 Council Packet Page Number 348 of 434 F5, Attachment 3 Sherwwod Glen Wednesday Frozen To Ground 3/16/2022 506 Marnie Friday Trash In Boxes 3/18/2022 342 ParkviewFridayCart In Garage3/18/2022 2352 Tilsen Tuesday Boy With Foam/Shelf 3/22/2022 752 Co Rd B Thursday Mail Box On Ground B4 3/24/2022 397 Mary St Friday Mail Box On Ground B4 3/25/2022 2360 Timber Ave Friday Trash 3/25/2022 1929 Price Monday Left Styrofoam 3/28/2022 1324 Pine Tree Dr Tuesday Full Of Clothes 3/29/2022 APRIL 2022 ADDRESS ROUTE DAY REASON DATE 2176 Mcafee Cr Monday Tagged Styrofoam 4/4/2022 Sherwood Glen Apts Wednesday Trash 4/6/2022 722 Roselawn Thursday TV 4/7/2022 177 Larpentuer Thursday Next To Mailbox 4/7/2022 758 Viking Dr Thursday Taped Shut 4/14/2022 Wyngate Apts Wednesday 1 Can Branches & Bush 4/20/2022 2144 Woodlynn Wednesday Box Stryofoam 4/20/2022 2947 Bellaire Wednesday Wheel & Post 4/20/2022 2364 Teakwood Friday Tagged Styrofoam 4/22/2022 443 Crestview Friday Sliding Door 4/22/2022 1783 Lakewood Dr Monday Tagged Styrofoam 4/25/2022 1860 Flandrau Monday Cart Works Fine 4/25/2022 755 Meyer Tuesday Styrofoam 4/26/2022 2709 Michael Tuesday Styrofoam 4/26/2022 2408 Co Rd D Wednesday Microwave 4/27/2022 2137 Bradley Thursday Trash 4/28/2022 2546 Beth Friday Trash 4/29/2022 2364 Teakwood Friday Styrofoam 4/29/2022 MAY 2022 ADDRESS ROUTE DAY REASON DATE 1522 Sherren Monday Left Linen No Room In Truck 5/2/2022 1728 Duluth Monday Paint Can & Wood 5/2/2022 Parkview Apts Monday Styrofoam In Boxes 5/2/2022 1809 Jackson St Thursday Wood 5/12/2022 1387 Dorland Friday Tagged Spacing 5/13/2022 Cobblestone Tuesday 2 Blocked By Furniture 5/17/2022 2316 Stanridge Wednesday Microwave,Window & Styro 5/18/2022 1443 Cpoe Monday Styrofoam 5/23/2022 2615 Stillwater Rd Tuesday Compost 5/24/2022 Wyngate Wednesday 4 Carts Trash 5/25/2022 2067 Lydia Wednesday Wood Door 5/25/2022 474 Roselawn Ave E Thursday Foam 5/26/2022 2026 Duluth Monday Foam 5/31/2022 1789 Edward Monday Tagged Placement 5/31/2022 1865 Phalen Monday Tagged Foam 5/31/2022 1265 Frost-Frost English Monday No Cart Out 8:45AM 5/31/2022 JUNE 2022 ADDRESS ROUTE DAY REASON DATE Council Packet Page Number 349 of 434 F5, Attachment 3 2197 Lydia Wednesday Trash Only 6/2/2022 1710 Gurney Thursday Tied Shut 6/3/2022 1815 Flandrau StMondayCompost6/6/2022 1356 Birchview Tuesday Paint 6/7/2022 3047 Edward St Wednesday Left Carpet 6/8/2022 639-643 Farrell StTuesday Kids Toys By Carts 6/14/2022 Wyngate Wednesday 1 Cart Plants 6/15/2022 1645 Gervais Wednesday Tagged Placement 6/15/2022 181-191 LarpentuerThursday Cans At Garage 6/16/2022 1790 Onacrest Curv Thursday Mower Oil 6/16/2022 954 Edith Tuesday Box Mixed Trash 6/21/2022 2508 Keller Pkwy Wednesday Pile Wood 6/22/2022 2030 Beam Wednesday All Trash 6/22/2022 2338 Overlook Friday Spacement 6/24/2022 Cobblestone Apts Tuesday 2 Carts Blocked Furniture 6/28/2022 2512 Cypress St Wednesday Trash 6/29/2022 Wyngate Wednesday 2 Carts Trash 6/29/2022 1639 Gervais Ave Wednesday No Space 6/29/2022 JULY 2022 ADDRESS ROUTE DAY REASON DATE 2338 Overlook Friday Space Tagged 7/1/2022 910 Lakewood Ct Friday TV 7/1/2022 2168 English Monday Left Non Recy Items 7/5/2022 1763 Clarence St Monday Firework Cartidges 7/5/2022 1805 White Bear Ave Monday Tagged Space 7/5/2022 1928 Kennard St Monday Firework Cartidges 7/5/2022 1256 County Rd D Wednesday Palster Tub 7/7/2022 506 Co Rd B Thursday Gas Grill 7/8/2022 Mpwd TH Wednesday 2 Trash 7/13/2022 Phoenix Center Monday Trash 7/18/2022 2660 Linden Wednesday BB Hood Take Apart 7/20/2022 838 Palm Wednesday Stryofoam 7/20/2022 1681 Co Rd C E Wednesday Tagged Multiple Times Left 7/20/2022 Gold Star Apts Thursday Furniture Blocking 7/21/2022 377 Kingston Thursday Shingles & Trash 7/21/2022 1572 Brooks Wednesday Stryofoam 7/27/2022 Gold Star Apts Thursday Furniture Blocking 7/28/2022 2338 Overlook Friday Tagged Multiple Times Left 7/29/2022 AUGUST 2022 ADDRESS ROUTE DAY REASON DATE 1277 Burke Monday Styrofoam 8/1/2022 2308 Stillwater Rd Tuesday Tagged For Space left today 8/2/2022 Beaver Creek #1120 Tuesday At Garage On 11:20AM 8/2/2022 Gold Star Thursday Blocked Furniture 8/4/2022 1963 Barclay Monday Styrofoam 8/8/2022 1487 Larpenteur Monday Mixed Trash 8/8/2022 1681 Co Rd C Wednesday Tagged No Space multy times 8/10/2022 360 Summer Thursday Tagged Styrofoam 8/11/2022 Gold Star Thursday Blocked Furniture 8/11/2022 Council Packet Page Number 350 of 434 F5, Attachment 3 910 Bartelmy Tuesday Wood 8/16/2022 Wyngate Wednesday 2 Carts Brush 8/17/2022 2750-2792 White BearWednesdayTagged Couldn't Reach8/17/2022 Gold Star Apts Thursday Blocked Furniture 8/18/2022 Pineview TH #1579 Wednesday Recy Cart Move Out Trash 8/24/2022 1944 Flandrau Monday Wood 8/29/2022 1941 Flandrau Monday Sheetrock & Trash 8/29/2022 Wyngate Wednesday 3 Carts Trash 8/31/2022 SEPTEMBER 2022 ADDRESS ROUTE DAY REASON DATE 2338 Overlook Friday Tagged Space 9/2/2022 898 Marine Cr Friday Left For Next Week Linen 9/2/2022 959 Schaller Friday Styrofoam 9/2/2022 1489 Sherren Monday 8' Slide 9/6/2022 1439 Belmont Ln Monday Styrofoam 9/6/2022 1945 Dieter Monday Wood 9/6/2022 2188 English Monday Wood Flooring 9/6/2022 2195 Day Monday Styrofoam 9/6/2022 1769 Duluth Monday Left 2 Linen Bags Full Already 9/6/2022 2338 Overlook Friday Placement Tagged 9/9/2022 1765 Burke Monday Styrofoam 9/12/2022 1760 Burke Monday Styrofoam 9/12/2022 1160 Co Rd B E Monday Styrofoam 9/12/2022 Cobblestone Tuesday Styrofaom In Boxes 9/13/2022 2334 Co Rd D Wednesday Mower Oil & Gas 9/14/2022 2053 Edgerton Thursday Styrofoam 9/15/2022 Gold Star Apts Thursday Blocked By Furniture 9/15/2022 2620 Forest Wednesday Styrofoam 9/21/2022 1732 Co Rd B Monday Styrofoam In TV Box 9/26/2022 1575 Sandhurst Dr Monday Food 9/26/2022 1343 Co Rd B Monday Dirt 9/26/2022 1986 Co Rd B Monday Bungee Closed 9/26/2022 Gold Star Apts Thursday Mattress Blocking 9/29/2022 204 McClelland Friday Yard Wast & Dirt 9/30/2022 2338 Overlook Friday Tagged Space 9/30/2022 OCTOBER 2022 ADDRESS ROUTE DAY REASON DATE Wyngate Apts Wednesday 1 Cart Trash 10/5/2022 2338 Overlook Friday Tagged Cart Placement 10/7/2022 1575 Sandhurst Dr Monday Tagged Food/Trash 10/10/2022 2120 Mississippi Thursday Plastic Wrap 10/13/2022 1466 Laurie Rd Monday Styrofoam 10/17/2022 1880 Birmingham St Monday 7 Linen Bags Took 2 10/17/2022 1227 Countryview Cr Wednesday Rolled Carpet 10/19/2022 2540 Keller Pkwy Wednesday Mailbox On Ground Not Us 10/19/2022 Gold Star Apts Thursday Blocked By Futon & Mattress 10/20/2022 Century Ridge Apts Friday N/O 8:24AM 10/21/2022 2110 English Monday Left Mattrees In Cart Tagged 10/24/2022 Wyngate Apts Wednesday 1 Full Trash 10/26/2022 Council Packet Page Number 351 of 434 F5, Attachment 3 2008 Edgemont Thursday Tagged Trash 10/27/2022 Gold Star Apts Thursday Blocked Furniture 10/27/2022 2115 ProsperityMondayStyrofoam10/31/2022 2242 Duluth Monday Water Cooler 10/31/2022 NOVEMBER 2022 ADDRESS ROUTE DAY REASON DATE 2591 Stillwater Rd Tuesday Trash 11/1/2022 Wyngate Wednesday 1 Trash 11/2/2022 Gold Star Thursday Blocked Furniture 11/3/2022 2240 Ide Monday Yard Waste 11/7/2022 Wyngate Wednesday 1 Trash 11/9/2022 Gold Star Thursday Blocked Furniture 11/10/2022 Gold Star Thursday Blocked Furniture 11/17/2022 1446 Lark Monday Yard Waste 11/21/2022 1512 Lark Monday Pumpkins 11/21/2022 1199 Lark Monday Styro & Clothing 11/21/2022 Maple Pond Homes Monday In Enclosure (HOW) 11/21/2022 2507 Forest Wednesday Styrofoam 11/23/2022 Blocked By Van Tagged Last 37 Larpenteur Thursday Week 11/25/2022 2539 James Friday Wood 11/26/2022 2338 Overlook Cr Friday Tagged Space of Carts 11/26/2022 2240 Ide Monday Yard Waste 11/28/2022 2213 Mcafee Monday Styro 11/28/2022 2190 Hazel Monday Concrete 11/28/2022 Cobblestone Tuesday 2 Blocked Furniture 11/29/2022 1037 Sterling Tuesday Tagged Wood 11/29/2022 Wyngate Apts Wednesday 1 Trash 11/30/2022 DECEMBER 2022 ADDRESS ROUTE DAY REASON DATE 204 MCClelland Friday Styrofoam 12/2/2022 Brookview Manor Friday Icey Couldn't Get 12/2/2022 2319 Dahl Friday Styo in TV Box 12/2/2022 2287 Dahl Friday Styrofoam 12/2/2022 2262 Linwood Friday Styrofoam 12/2/2022 2358 Linwood Friday Styrofoam 12/2/2022 1668 Rosewood Monday Styro In Box 12/5/2022 Cobblestone Apts Tuesday 2 Plowed In 1 Mixed Trash 12/6/2022 1247 Co Rd E Wednesday Carpet 12/7/2022 2091 Bradley Thursday Styrofoam 12/8/2022 1193 Lark Monday Wood Shevling 12/12/2022 2242 Duluth Monday Styro 12/12/2022 Cobblestone Apts Tuesday Mixed Trash On Ground 12/13/2022 2725 5th Tuesday Both Wheels On Left Extra 12/13/2022 2401 Hazelwood Wednesday Tagged Chair (Wood) 12/14/2022 1710-1712 Gurney Thursday Carpet 12/15/2022 1769 Frost Monday Styro 12/19/2022 1940 Barclay Monday Foam Seat 12/19/2022 1809 English English Manor Monday Plowed In & Car Blocked 12/19/2022 Council Packet Page Number 352 of 434 F5, Attachment 3 2508 Keller Pkwy Wednesday Styro & Plants 12/21/2022 2535 Cypress Wednesday Styro 12/21/2022 GoldStar AptsThursdayNot Plowed12/22/2022 2585 Mailand Friday Frozen 12/23/2022 Gold Star Apts Thursday Blocked & Plowed In 12/29/2022 Western Hills Apt Thursday 1 Cart Frozen 12/29/2022 1615 Sterling Friday Styro In Box 12/30/2022 Appendix G Complaints and Compliments City of Maplewood Compliments 2022 Caller Date Address City Notes Name Hi there, Just wanted to give a shout out and compliment your driver that does a Tuesday morning route through Maplewood (Frank Street). After the severe thunderstorm went through last night, many of the garbage and recycling cans were 2988 Frank toppled over by the storm and 8/3/22 Angela Vick Maplewood St trash/recycling spilled everywhere. The driver not only hopped out to put the recycling can upright, but quickly/efficiently set up the garbage can as well and gathered up trash that had blown around as well. Above and beyond, and very appreciated! Council Packet Page Number 353 of 434 F5, Attachment 4 2023 Recycling Collection Work Plan Tennis Sanitation submits an annual work plan outliningkey priorities for residential recycling system improvements, including improvements outlined in the City’s Ramsey County SCORE recycling work plan (Exhibit 1). The work planis incorporated into the recycling contract by reference once it is approved by the CityCouncil. 1.Postponement of Recycling and/or Trash Collection: The residential recycling contract states that the contractor may postpone collections due to severe weather or other causes outside the contractor’s reasonable control. Upon postponement, collection will be made on the next day following the conclusion of the severe weather event, or as soon as possible. The contractor shall coordinate severe weather service postponement announcements with the City. Mixed messages shall not be broadcast to City residents. During the 2022/2023 winter season, there were several single-family residential postponed trash collection days due to severe weather events. Trash collection was delayed by Republic Servicesbut recycling was not delayedby Tennis Sanitation. The delay in one service and not the other causes confusion and frustration to affected Maplewood residents. The City cannot require both trash and recycling collection contractors to delay if one hauler feels the need to delay serviceunder the current contract. This is something the City could review for future contracts if there are still two separate haulers under a new contract. Under the current contracts, the City desires to set up a system for postponed collection and messaging with the two contractors under this work planas follows: a.Communication of Postponement: Republic Services has the capability of sending recorded telephone messages to Maplewood residents letting them know of the postponed trash collection, Tennis Sanitation does not have that same capability for recycling collection. Tennis Sanitation will work with the City and Republic Services on a system for consistent messaging to avoid confusion when one service is delayed and not the other. b.Multi-Family Properties: Under the current recycling contract, Tennis Sanitation will roll out recycling dumpsters instead of recycling carts for multi-family properties with 21 units or more. Several multi-family properties have converted to this method of collection since 2020. During the 2022/2023 winter season,some of those properties had their recycling dumpstercollection delayed due to icy driveway conditions. Tennis Sanitation did not give notice to the property owner or manager of the delay. This caused recycling dumpsters to overflow and recycling to be thrown away when the dumpsters were full. Tennis Sanitation will work with the City to come up with a system for notifying multi-family properties of delayed recycling service. Council Packet Page Number 354 of 434 F5, Attachment 4 2.Monthly and Year-End Report Improvement: a.Cardboard: 1)2022 Recycling Data Summary a)Businesses/Churches and Parks: Cardboard is listed separately from the business/church and park recycling volumes. Identify if the total cardboard collected is included in the business/church and park recycling volumes or measured separately. Separate cardboard collected from businesses/churches from parks. b)Z Bale Plastics: Identify the types of plastics included in the Z Bale data. 2)Cart inventory: The contract states that once per year the contractor shall conduct a field audit of recycling carts deployed in Maplewood to eligible residential dwelling units and small businesses and churches including number and size of carts. The results of the inventory are to be included in the year-end report. Submit a cart inventory for year 2022 and ensure all future year-end reports include this information. 3.Park Recycling: The recycling data reflects a decrease in park recycling rates from 2020 to 2022 as follows: 2020 – 3,220 pounds; 2021 - 890 pounds; 2022 - 300 pounds. In 2022 no monthly rates were listed, just the year-end rate. Verify the park recycling weight accuracy. If the reduced rates are accurate work with the City to create a plan to improve park recycling in 2023. 4.Cart Delivery: Tennis Sanitation supplies and manages the recycling carts. They offer the carts in three sizes including 35, 65, and 95-gallon carts. The contract does not include a management plan for recycling carts and dumpsters, which is the case in the trash hauling contract where the City supplies the carts and Republic Services manages the carts. The trash hauling contract identifies that new customer carts and exchanges will be made within five business days of a request. Tennis Sanitation will work with the City to create a cart management plan to include details on rolling out carts for new customers and cart replacements. 5.2023 SCORE Agreement Work Plan: Assist the City in addressing items listed on the 2023 SCORE Agreement (Exhibit 1). 6.Event: a.Touch a Truck Event: Tennis Sanitation will attend the City’s annual Touch a Truck Summer Event scheduled for Wednesday, June 14, 2023. Exhibits: 2023 SCORE Agreement Work Plan Council Packet Page Number 355 of 434 F5, Attachment 4 Exhibit 1 Maplewood2023 Recycling Performance Work Plan Minimum Requirements 1.Complete all 2023 SCORE requirements, including reporting on time and in person mid-year status meeting. 2.Provide outreach to all residents about the municipality’s recycling program and submit copies of materials to Ramsey County. 3.Use Ramsey County materials and information when and where appropriate to promote increased recycling, reuse and repair (e.g., Fix-it Clinics), medicine collection, household hazardous waste, organic waste and yard waste participation. a.Send materials to Ramsey County for review prior to distribution. b.Include county contact information on materials: i.24/7 Recycling & Disposal Hotline: 651-633-EASY (3279) ii.RamseyRecycles.com c.Provide links to the Ramsey County web pages on municipality website. 4.Use hauler data to identify those not recycling and target educational materials. 5.Ensure all multi-unit properties are meeting State law requirements to recycle and are receiving free Ramsey County resources. 6.Increase opportunities for recycling in public spaces. a.All recycling bins must be paired with a trash bin and in good condition. b.Labels must be readable. c.Promote Ramsey County’s event container lending program and green event planning tips. 7.Implement a “Green” purchasing procurement policy for city functions and facilities to use reusable, recyclable or compostable packaging. 8.Ensure the collection of textiles for recycling is available to residents through curbside collection and to multi- unit dwellings through special collection or drop-off. 9.Enforce recycling contracts, including the assessment of penalties for non-compliance. a.Audit reporting by obtaining hauler weight tickets. b.Have labels replaced if not readable. 10.Attend County Recycling Coordinator meetings and attend a yearly composition study. Additional Incentive Activities Approved: 1.Promote BizRecycling. Actively work with and promote BizRecycling to businesses and institutions in collaboration with Ramsey/Washington Recycling & Energy for organics recycling and food waste reduction programs. 2.Promote Multi-unit Recycling Improvements. Actively work with and promote free resources and grants to multi-unit building in collaboration with Ramsey/Washington Recycling & Energy to improve and/or start recycling at multi-unit dwellings. Council Packet Page Number 356 of 434 F6 CITY COUNCIL STAFF REPORT Meeting Date June 12, 2023 REPORT TO: Melinda Coleman, City Manager REPORT FROM: Parks and Recreation Commission Audra Robbins, Parks and Recreation Manager PRESENTER: Terri Mallet, Parks and Recreation Commission Chair AGENDA ITEM: Parks and Recreation Commission 2022 Annual Report Action Requested: Motion Discussion Public Hearing Form of Action: Resolution Ordinance Contract/Agreement Proclamation Policy Issue: The Parks and Recreation Commission is seeking City Council approval of their annual report that includes their 2023 commission goals. Recommended Action: Motion to approve the 2022 Parks and Recreation Commission Annual Report. Fiscal Impact: Is There a Fiscal Impact? No Yes, the true or estimated cost is 0.00 Financing source(s): Adopted Budget Budget Modification New Revenue Source Use of Reserves Other: n/a Strategic Plan Relevance: Community Inclusiveness Financial & Asset Mgmt Environmental Stewardship Integrated Communication Operational Effectiveness Targeted Redevelopment The Parks and Recreation Commission provides recommendations to the City Council on issues of park development, environmental issues, open space, trails and leisure programs, and works closely with City staff to implement the mission of the department. Background: The attached Annual Report highlights key accomplishments in 2022 by the Parks and Recreation Commission and their goals for 2023. Attachments: 1. 2022 Annual Report Council Packet Page Number 357 of 434 F6, Attachment 1 QBSLT!'!SFDSFBUJPO!DPNNJTTJPO 3133!BOOVBM!SFQPSU Purpose The Maplewood Parks and Recreation Commission (PRC) is a seven-member, volunteer advisory board consisting of Maplewood residents committed to promoting parks and recreation issues. The commission provides recommendations to the City Council on all issues of park acquisition, development, open space, trails and leisure programs. The Parks and Recreation Commission ÐThe mission of Maplewood Parks and Recreation is to provide diverse recreational opportunities for people of all ages and abilities, enhance and preserve our parks, facilities, and open spaces while promoting environmental stewardship through education and outreachÑ 2022 Highlights Sherwood Playground ReplacementGoodrich Park Improvements City Hall Campus Pollinator Project and Goats with Great River Greening Community Outreach Events Council Packet Page Number 358 of 434 F6, Attachment 1 The Parks and Recreation Commission consists of seven members appointed by the Craig Brannon - Member Member Since 01/01/97 Terri Mallet - Chair Member Since 02/11/13 Kimii Porter - Member Member Since 11/14/16 Vickie Lee-Her - Member Member Since 05/19/21 Monica Barton - Vice Chair Member Since 10/20/21 Mark Harris - Member Member Since 10/20/21 Jason DeMoe - Member 2022 PRC - (left to right) Member Since 10/19/22 Monica Barton, Jason DeMoe, Mark Harris, Terri Mallet, Kimii Porter, Vickie Lee-Her, Craig Brannon. Nikki Villavicencio - City Council Liaison Audra Robbins - Staff Liaison TASK FORCE RECOMMENDATIONS UPDATE An important goal of the Parks and Natural Resources Commission is to receive regular updates on the implementation of the Nature Center and Programming Task Force recommendations. In 2022 they weighed in on several of these including: Support independent groups using the outdoor areas. ¤ The Friends of Maplewood Nature again offered their Gnome Challenge on the Nature Center trails and installed the Tree Day event on May 14, 2022. Opening the building. ¤ events and programs. Identify rental options to encourage use. ¤ The Park and Natural Resources Department rented out snowshoes for use on the Nature Center grounds. More connection to community education and other partners ¤ The City partnered with Community Education and Ramsey County 4H to offer environmental programming at the Nature We recommend staff to identify groups who are looking for space, and providing access to their needs. ¤ Building rentals. They also staffed over 1,000 rental hours at Edgerton Community Gym and over 600 hours at the four warming houses. Council Packet Page Number 359 of 434 F6, Attachment 1 2022 Goals and Accomplishments 2022 Goals 1.Continue to implement the outcomes of the Parks & Recreation System Master Plan and stay on top of park improvement plans 2. in community processes 3. make arts & culture a priority 4.Ensure we meet the programming needs of the actively aging parks 5.Hold a meeting dedicated to review the implementation progress of the Nature Center and Programming Task Force recommenda- tions and receive regular updates as well 6.Value the youth perspective and recruit/appoint a student PRC member 7.Receive quarterly updates from the MCC/YMCA, as well as up- dates from community groups and partners to look for ways that we can work together 8.Hold a meeting dedicated to connectivity and trails 9.Explore the idea of consistent signage that utilizes technology in our parks 10. through the Parks and Natural Resources Department 2022 Accomplishments ¤Increased programming at the Nature Center ¤Additional grant funding for EAB Removals ¤Full schedule of Community Outreach Events ¤4th of July celebration with regular activities ¤Eagle Scout /Friends of Maplewood Nature Bird Feeding Station Project ¤Began Goodrich Park Improvements ¤ YMCA ¤Urban Roots Events at Harvest Park ¤Sherwood Park Playground Replacement ¤Campus Pollinator Project with Great River Greening and Goats ¤Applewood and Carver Preserves Restoration Project ¤In addition, the Parks and Recreation Commission weighed in on general departmental updates. Council Packet Page Number 360 of 434 F6, Attachment 1 2023 Parks and Recreation Goals tie them to the Strategic Priorities created by the City Council. The PRC acknowledges that success- 1. Review the Parks & Recreation System Master Plan and stay on top of park improvement plans 2. Continue to look for new ways to engage in community outreach and be involved in community events 3. Take a bus tour of our park system 4. Hold a meeting to discuss connectivity and trails with neighboring cities and Ramsey County 5. Hold a meeting dedicated to review the implementation progress of the Nature Center and Pro- gramming Task Force recommendations and receive regular updates as well. 6. Value the youth perspective and recruit/appoint a student PRC member 7. Receive annual updates from the MCC/YMCA, as well as updates form community groups and partners to look for ways to work together 8. Review and evaluate the current signage in our parks and open spaces Council Packet Page Number 361 of 434 F7 CITY COUNCIL STAFF REPORT Meeting Date June 12, 2023 REPORT TO: Melinda Coleman, City Manager REPORT FROM: Environmental and Natural Resources Commission Shann Finwall, AICP, Environmental Planner PRESENTER: Rebecca Bryan, Environmental and Natural Resources Commission Chair AGENDA ITEM: Environmental and Natural Resources Commission 2022 Annual Report Action Requested: Motion Discussion Public Hearing Form of Action: Resolution Ordinance Contract/Agreement Proclamation Policy Issue: The Environmental and Natural Resources Commission submits an annual report to the City Council. The report includes Commission updates and details on the CityÓs sustainability programs. Recommended Action: Motion to approve the Environmental and Natural Resources Commission 2022 Annual Report. Fiscal Impact: Is There a Fiscal Impact? No Yes, the true or estimated cost is 0.00 Financing source(s): Adopted Budget Budget Modification New Revenue Source Use of Reserves Other: n/a Strategic Plan Relevance: Community Inclusiveness Financial & Asset Mgmt Environmental Stewardship Integrated Communication Operational Effectiveness Targeted Redevelopment The Environmental and Natural Resources CommissionÓs annual report serves as an important method of updating the City Council and the community on the CityÓs environmental and sustainability accomplishments and goals. Background: The 2022 annual report includes the following: 1) 2022 ENR Commission environmental accomplishments; 2) 2023 environmental priorities proposed by the ENR Commission; and 3) 2022 sustainability updates including GreenStep Cities and Climate Adaptation accomplishments. Attachments: 1. Environmental and Natural Resources 2022 Annual Report Council Packet Page Number 362 of 434 F7, Attachment 1 2022 Environmental and Natural Resources Commission Annual Report Purpose The Environmental and Natural Resources (ENR) Commission provides recommendations to the Community Design Review Board, Planning Commission, and City Council on changes necessary to existing policies, operating procedures and ordinances that control, protect, preserve and enhance the CityÓs environmental assets. The Commission works closely with the Parks and Natural Resources Department to implement the mission of the department. Mission In order to protect, preserve and enhance the environment of the City of Maplewood, the ENR Commission will: 1.Actively participate in and support the mission and goals of the Maplewood Nature Center and Neighborhood Preserves by promoting environmental awareness through educational programs, communications and co-sponsored activities. 2.Pro-actively promote greater use and appreciations of the CityÓs environmental assets. 3.Review the role of other City groups and how they might assist, support and advise the ENR Commission. 4.Sponsor environmental projects to enhance, repair, replace or restore neglected or deteriorating environmental assets of the City. 5.Develop educational programs and materials that foster the mission to the ENR Commission. 6.Develop and promote the use of Ðsustainable practicesÑ for City policies and procedures. Membership The ENR Commission is a seven-member, volunteer advisory commission with three-year terms. The membership is made up of Maplewood residents committed to preserving and enhancing the environment. The Commissioners include: Member Term Emma Broadnax10-25-21 to 09-30-24 Rebecca Bryan04-26-21 to 09-30-24 Nancy Edwards02-27-23 to 09-30-25 Benjamin Guell10-25-21 to 09-30-24 David Lates02-27-23 to 09-30-25 Mollie Miller09-22-14 to 09-30-23 Ted Redmond11-14-16 to 09-30-25 Ann Palzer and Kayla Dosser resigned from their positions on the Commission in 2022. Council Packet Page Number 363 of 434 F7, Attachment 1 ENR Commission Staff Liaison The Parks and Natural Resources Department provides staff liaisons and technical support for two of the CityÓs citizen advisory Commissions including the ENR Commission and the Parks and Recreation Commission. Shann Finwall, Environmental Planner, is the staff liaison to the ENR Commission. 2022 Environmental Accomplishments Renewable Energy Ordinance: The ENR Commission finalized amendments to the renewable energy ordinance. The amendments were based on a zoning review conducted by the Commission to assess for obstacles, gaps, and changes in technologies since the original 2011 renewable energy ordinance was adopted. Amendments proposed included allowances for community solar gardens, solar canopies, and battery storage of excess energy from renewable energy sources. The City Council approved the renewable energy ordinance amendments on February 13, 2023. Climate Adaptation Plan Implementation Strategies: The Climate Adaptation Plan was approved by the City Council in May 2021. The plan prepares the City and its partners for challenges and vulnerabilities associated with our changing climate. The ENR Commission is identified in the plan as the main citizen-body in place to support implementation. The ENR Commission researched Climate Action project priorities and funding opportunities. The Climate Action planning will be instrumental as the City reviews the Capital Improvement Plan and budgets moving forward. 2023 Environmental Priorities Participants in the Gold Leaf Pilot Project commit to reporting at least two new climate actions that they will work on over the next year. The ENR Commission reviewed the 43 climate actions and are recommending the City take the next step in its Climate Action planning with the following: Climate Mitigation Planning: The Climate Mitigation Plan will serve as a compliment to the Climate Adaptation Plan by guiding the City toward reduced emissions. The first phase of the project will include outreach and education this summer and fall, followed by the creation of a draft plan with Maplewood stakeholders. Green Building Code: The Green Building Code was adopted in 2013. All City-funded buildings must follow the code, which includes additional energy efficiency strategies and other green building elements. The ENR Commission recommends reviewing the Green Building Code to ensure it is meeting the CityÓs sustainability goals and adding EV charging station requirements and other green building initiatives. Council Packet Page Number 364 of 434 F7, Attachment 1 2022 Sustainability Updates MaplewoodÓs comprehensive plan incorporates a sustainability approach that strengthen the environmental, economic, and social dimensions of any issue. An important element of that plan is reporting on sustainability indicators. Following is a sampling of those indicators from 2022. GreenStep Cities As one of the first cities to sign onto the GreenStep Cities program in 2010, Maplewood has remained a leader in sustainability throughout the state. Of 146 Minnesota cities participating in the program, Maplewood is one of 34 cities awarded Step 5 for measuring and making improvements on sustainability metrics. Improvements in sustainability metrics are a clear indication that the city, county, and state policies and programs are having a positive impact. From 2020 to 2021 (reporting period for year 2022), the City showed improvement in the following areas: Increase in o percent of LED lights owned by the City and Utility (from 90 to 100 percent) o new affordable housing units added as a percent of all new housing units (from 0 to 96 percent - this represents 148 affordable housing units constructed in 2022) o the Municipal Stormwater Management Assessment (from 67 to 70 percent - the assessment measures the degree to which cities take simple and innovative actions to improve stormwater management and improve water quality) o the Climate Adaptation Stormwater Score (from 89 to 90 percent, the score is based on a series of questions to determine how cities adapt to climate change in Minnesota) o number of city-owned and private renewable energy generation sites (from 63 to 165 new renewable energy sites \[likely solar installations\]) o generation capacity of city-owned and private renewable energy sites (from 868 to 5,635 kW, which reflects the energy generated from the new renewable energy sites) o annual production at city-owned renewable energy generation sites (from 680 to 754, this is the annual production of the CityÓs solar subscription only Î non on site solar) o number of local food venues (from 16 to 17, includes community gardens, farmers markets, community supported agriculture, and retail establishments that offer local foods) Decrease in o percent of impaired waters (from 70 to 62 percent Î the MPCAs 2022 impaired waters list has Tanners, Beaver, and Keller Lakes delisted, which reflects improved stormwater management by the City and its partners) o community-wide greenhouse gas emissions (28.5 percent below 2013 baseline levels) o city operation greenhouse gas emissions (40.4 percent below 2013 baseline levels) Council Packet Page Number 365 of 434 F7, Attachment 1 Green Team The Maplewood Green TeamÓs mission statement is to promote environmentally sustainable operating practices by implementing and influencing feasible approaches to reducing emissions and pollution within the city. The Green Team is made up of representatives from each City Department and serves as the internal steering committee for the GreenStep Cities program and the Climate Adaptation Plan. In 2022, the Green Team coordinated with the Environmental and Natural Resources to review implementation strategies outlined in the CityÓs Climate Adaptation Plan. In particular, the Green Team conducted research on Climate Action project priorities and funding opportunities. The Climate Action planning will be instrumental as the City reviews the Capital Improvement Plan and budgets moving forward. The Green Team also sponsored the City Hall Campus Clean Up, did outreach and education at the employee picnic and holiday buffet, and made improvements to City facility solid waste program including new organics/recycling/trash containers. Climate Adaptation Plan The City Council approved the Climate Adaptation Plan in May 2021. All City infrastructure projects include improvements that will create a more resilient community, including stormwater management based on updated climate predictions and planting climate resilient trees. Other notable implementation strategies achieved in 2022 include: Environmental Stewardship: The City Council adopted a new environmental stewardship strategic priority in 2022. The strategic priority states the City will Ðlead in the protection and enhancement of our natural resources and assets through stewardship, education, and proactive policy. Preserve and advocate for a healthy and sustainable environment.Ñ The inclusion of this strategic priority on all reports addressed to the City Council ensures all departments are reviewing and addressing the impacts that projects and policies may have on the environment. Reduce the Energy Burden for Historically Underserved Populations: In January 2022, the City of Maplewood and its climate and energy consulting partner paleBLUEdot, LLC, received a Clean Energy Resource Teams seed grant to conduct the Clean Energy for All Project. The project components included a study and an outreach and education campaign. The study was designed to identify program opportunities to reduce the energy burden for historically underserved populations living at manufactured home parks. It included research and recommendations on reducing energy use, creating clean energy opportunities, and outlined actions and next steps. The outreach portion of the project focused on 800 households at three manufactured home parks in Maplewood. It included energy efficiency resources and content to be used for community education and outreach with the following components: o Home Energy Squad visits with project partner Center for Energy and Environment. o Energy bill clinic/consultations with project-partner Citizens Utility Board of Minnesota. o Energy program outreach with project-partner Xcel Energy. Council Packet Page Number 366 of 434 F8 CITY COUNCIL STAFF REPORT Meeting Date June 12, 2023 REPORT TO: City Council REPORT FROM: Melinda Coleman, City Manager PRESENTOR: Maplewood Area Legislators AGENDA ITEM: Legislative Update Action Requested: MotionDiscussion Public Hearing Form of Action: Resolution Ordinance Contract/AgreementProclamation Policy Issue: Our local state elected officials have been invited to share with us regarding recently passed legislation, especially that which will directly affect Maplewood and its residents. 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: n/a Strategic Plan Relevance: Financial SustainabilityIntegrated CommunicationTargeted Redevelopment Operational EffectivenessCommunity InclusivenessInfrastructure & Asset Mgmt. NA Background N/A Attachments 1.None Council Packet Page Number 36 of 434 THIS PAGE IS INTENTIONALLY LEFT BLANK Council Packet Page Number 36 of 434 G1 Council Packet Page Number 369 of 434 G1, Attachments Council Packet Page Number 370 of 434 G1, Attachments Council Packet Page Number 371 of 434 G1, Attachments Council Packet Page Number 372 of 434 G1, Attachments Council Packet Page Number 373 of 434 G1, Attachments Council Packet Page Number 374 of 434 G1, Attachments Council Packet Page Number 375 of 434 G1, Attachments Council Packet Page Number 376 of 434 G1, Attachments Council Packet Page Number 377 of 434 G1, Attachments Council Packet Page Number 378 of 434 G1, Attachments Council Packet Page Number 379 of 434 G1, Attachments Council Packet Page Number 380 of 434 G1, Attachments Council Packet Page Number 381 of 434 G2 CITY COUNCIL STAFF REPORT Meeting Date June 12, 2023 REPORT TO: Melinda Coleman, City Manager REPORT FROM: Shann Finwall, AICP, Environmental Planner PRESENTER: Shann Finwall, AICP, Environmental Planner AGENDA ITEM: Resolution Approving the Capital Region Watershed District Local Government Unit Delegation Action Requested: Motion Discussion Public Hearing Form of Action: Resolution Ordinance Contract/Agreement Proclamation Policy Issue: The Minnesota Wetland Conservation Act of 1991 requires Local Government Units to implement the rules and regulations promulgated by the Board of Water and Soil Resources pertaining to wetland draining, filling and excavation. Minnesota Rules 8420.0200, Subpart 1, Item E allows a city to delegate the implementation of chapter 8420 and the act to another governmental entity by the passage of a resolution. Recommended Action: Motion to approve the attached resolution regarding the administration of the Minnesota Wetland Conservation Act delegating Capitol Region Watershed District as the Local Government Unit. 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 Inclusiveness Financial & Asset Mgmt Environmental Stewardship Integrated Communication Operational Effectiveness Targeted Redevelopment Delegating Capitol Region Watershed District as the Local Government Unit is consistent with the delegation of the CityÓs other two watershed districts. Capitol Region Watershed District has the expertise and resources to implement the rules and regulations promulgated by the Board of Water and Soil Resources pertaining to wetland draining, filling, and excavation. Council Packet Page Number 382 of 434 G2 Background: Wetland Conservation Act The purpose of the Wetland Conservation Act (WCA) is to: 1. achieve no net loss in the quantity, quality, and biological diversity of Minnesota's existing wetlands, increase the quantity, quality, and biological diversity of Minnesota's wetlands by restoring or enhancing diminished or drained wetlands; and 2. avoid direct or indirect impacts from activities that destroy or diminish the quantity, quality, and biological diversity of wetlands; and 3. replace wetland values where avoidance of activity is not feasible and prudent. Local Government Units (LGU) administer the WCA. In Maplewood, the LGU is the City Council and their delegates. LGUs are responsible for making decisions on applications made under the Wetland Conservation Act including wetland delineations and review, no net wetland loss determination, construction activities that impact wetlands, etc. The LGU must provide knowledgeable and trained staff with expertise in water resource management to manage the program or secure a qualified delegate. Watershed Districts There are three watershed districts located within MaplewoodÓs boundaries Î Capitol Region, Ramsey-Washington Metro, and Valley Branch. The attached wetland map identifies the boundaries of each watershed district in Maplewood. The portion of the Capitol Region Watershed District (CRWD) located in Maplewood is generally on the CityÓs west side, west of McMenemy Road, south of County Road B, east of Rice Street, and north of Larpenteur Avenue. Maplewood designated the delegation of LGU to Ramsey-Washington Metro and Valley Branch watershed districts in the 1993. CRWD, however, formed in 1998 and was unavailable for delegation due to staff and time constraints on the new organization. Within their watershed district, Capitol Region is the LGU for Falcon Heights and Roseville, St. Paul is the LGU within their boundaries and has a water resources coordinator that administers the WCA, and Lauderdale remains their own LGU and pays a consultant to do the work. Maplewood is the remaining city within the district without delegation or dedicated staffing. Capitol Region Watershed District Maplewood and its staff are currently responsible for making decisions on the WCA within the portion of the City located in the CRWD including wetland delineations and review, no net wetland loss determination, construction activities that impact wetlands, etc. Maplewood has qualified staff to administer the program; however, there are no wetland specialists on staff. CRWD has the expertise and resources to implement the rules and regulations promulgated by the Board of Water and Soil Resources. They adopted water quality and stormwater management rules in 2006 and issue permits for: 1) Stormwater Management; 2) Flood Control; 3) Wetland Management; 4) Erosion and Sediment Control; 4) Illicit Discharge and Connection. Additionally, CRWD has completed a 2021 Î 2030 Watershed Management Plan that guides their actions in a coordinated, thoughtful, and effective manner. Throughout the execution of the Plan, CRWD will incorporate the following themes into its operations, programs, and projects: 1) Bring Water Back; 2) Rain as a Resource; 3) Climate Change and Resilience; 4) Community Equity and Engaging Underrepresented Groups; 5) Recreation; 6) Quality of Life; 7) Partnerships; 8) Innovation; and 9) Adaptive Management. Council Packet Page Number 383 of 434 G2 Maplewood Wetland Ordinance MaplewoodÓs wetland ordinance is more restrictive than the CRWD rules in many areas, including wetland buffer requirements. CRWD has a 25-foot minimum buffer required around wetlands, while Maplewood has a 50 to 100-foot minimum buffer depending on wetland classification. The LGU delegation would not impact the CityÓs ability to administer the wetland ordinance, but would create consistency with the ordinance which refers to the Ðapplicable watershed districtÑ in several areas. The LGU delegation would not change how Maplewood and CRWD issue permits. CRWD would do all WCA noticing and paperwork, which would support permitting for both organizations. The benefits for the City include less paperwork/workload related to wetlands, provides consistency between all areas of the City, and makes the CRWD portion of the City consistent with the City wetland ordinance. Commission Review On October 25, 2022, the Environmental and Natural Resources Commission recommended approval of the attached resolution that authorizes the administration of the WCA, delegating Capitol Region Watershed District as the LGU. Attachments: 1. Maplewood Wetland Map 2. Capitol Region Watershed District Map 3. Map of Area Included in the Local Government Unit Designation to Capitol Region Watershed District 4. Resolution Regarding the Administration of the Minnesota Wetland Conservation Act Delegating Capital Region Watershed District as the Local Government Unit Links: 1. Capitol Region Watershed District a. Management Plan (https://www.capitolregionwd.org/watershed-management-plan/) b. Rules (https://www.capitolregionwd.org/permits/watershed-rules/ Council Packet Page Number 384 of 434 G2, Attachment 1 VADNAIS HEIGHTS WHITE BEAR LAKE Valley Branch Watershed LITTLE CANADA Silver Lake NORTH ST PAUL Kohlman Lake Gervais Lake LITTLE CANADA Keller Lake Oehrline Lake NORTH ST PAUL Wakefield Lake Round Lake Lake Phalen Ramsey-Washington ST PAUL ST PAUL Capitol Region Metro Watershed Watershed City of Maplewood Wetland Classifications Beaver Lake A on December 14 , 2009 Modified on June 25, 2012 Modified on August 13, 2012 Legend Wetland Classification Buffers Manage A (100') Tanner's Lake Manage B (75') Manage C (50') Storm Water Pond (10' building setback) Wetland Classification for Wetlands Adjacent to Lakes Buffers Lakes Manage A (75') Beaver & Kohlman Manage B (50')Oehrline, Spoon & Wakefield Manage C (50') Average wetland buffers may apply. Refer to the City Wetland Ordinance Watershed Boundary City Parks City Preserves Carver County Parks Lake Regional Parks Created by: C.Bergo C:\\GIS\\Maps\\Wetlands Ordinance NEWPORT June 20th, 2013 Council Packet Page Number 385 of 434 G2, Attachment 2 Capitol Region Watershed District Map Council Packet Page Number 386 of 434 G2, Attachment 3 Council Packet Page Number 387 of 434 G2, Attachment 4 RESOLUTION REGARDING THE ADMINISTRATION OF THE MINNESOTA WETLAND CONSERVATION ACT DELEGATING CAPITOL REGION WATERSHED DISTRICT AS THE LOCAL GOVERNMENT UNIT WHEREAS, the Minnesota Wetland Conservation Act of 1991 (WCA) requires local government units (LGUs) to implement the rules and regulations promulgated by the Board of Water and Soil Resources (BWSR) pertaining to wetland draining, filling and excavation; and WHEREAS, Minnesota Rules, chapter 8420 have been adopted by BWSR in accordance with the rulemaking provisions of Minnesota Statutes, chapter 14, for the purpose of implementing WCA; and WHEREAS, Minnesota Rules 8420.0200, Subpart 1, Item E allows a county, city, or town to delegate implementation of chapter 8420 and the act to another governmental entity by the passage of resolutions by both parties; and WHEREAS, both parties must provide notice to BWSR, the Department of Natural Resources, and the Soil and Water Conservation District of the delegation, including a copy of the resolution and a description of the applicable geographic area, within 15 business days of adoption of the resolution. THEREFORE, BE IT RESOLVED by the City of Maplewood City Council that the authority and administrative responsibility to implement WCA as the LGU within the legal boundaries of the City of Maplewood is hereby delegated to Capitol Region Watershed District as of June 12, 2023 in accordance with Minnesota Rules, Chapter 8420. Passed by the Maplewood City Council on June 12, 2023 ______________________________________ Marylee Abrams, Mayor Attest: ____________________________________________ Andrea Sindt, City Clerk Council Packet Page Number 388 of 434 G3 CITY COUNCILSTAFF REPORT Meeting Date June 12, 2023 REPORT TO: Melinda Coleman, City Manager REPORT FROM: Andrea Sindt, City Clerk Christine Evans, Deputy City Clerk PRESENTER:Andrea Sindt, City Clerk AGENDA ITEM: Local Lawful Gambling Permit for the Church of the Presentation of the Blessed Virgin Mary, 1725 Kennard Street Action Requested: Motion Discussion Public Hearing Form of Action: Resolution Ordinance Contract/Agreement Proclamation Policy Issue: A request for a Local Lawful Gambling permit has been submitted by Church of the Presentation of the Blessed Virgin Mary. Approval of the request would allow lawful gambling activity to be conducted during the church’s Fall Festival, held September 16-17, 2023. Recommended Action: Motion to approve the Local Lawful Gambling permit for Church of the Presentation of the Blessed Virgin Mary for September 16-17, 2023. Fiscal Impact: Is There a Fiscal Impact? No Yes, the true or estimated cost is 0.00 Financing source(s): Adopted Budget Budget Modification New Revenue Source Use of Reserves Other: na Strategic Plan Relevance: Community Inclusiveness Financial & Asset Mgmt Environmental Stewardship Integrated Communication Operational Effectiveness Targeted Redevelopment Council approval is required prior to issuance of a local gambling permit, per City Code Sec. 22-12. Background: Lawful gambling activity conducted at this event is exempt from state licensure under MN §349.166. MN §349.213 authorizes cities to require a local permit for conduct of lawful gambling exempt from state licensing requirements. Attachments: None Council Packet Page Number 389 of 434 G4 CITY COUNCILSTAFF REPORT Meeting Date June 12, 2023 REPORT TO: Melinda Coleman, City Manager REPORT FROM: Andrea Sindt, City Clerk Ron Batty, City Attorney PRESENTER:Andrea Sindt AGENDA ITEM: Resolution Establishing Administrative Penalties Regarding Violations of Tobacco License,Maplewood Tobacco LLC, 2251 Larpenteur Ave E Action Requested: Motion Discussion Public Hearing Form of Action: Resolution Ordinance Contract/Agreement Proclamation Policy Issue: On May 22, 2023, the city council held a hearing regarding the third tobacco violation for Maplewood Tobacco, LLC located at 2251 Larpenteur Avenue E. After consideration of all components, the city council directed staff to prepare a resolution consistent with their findings and conclusions to be brought back to the June 12, 2023 meeting for adoption. The resolution imposes a penalty of $1,000 and suspends their tobacco license for seven calendar days beginning on June 13, 2023 through June 19, 2023 during which the licensee is prohibited from selling or offering to sell any licensed products at this location. Recommended Action: Motion to adopt the resolution establishing administrative penalties regarding violations of tobacco license for Maplewood Tobacco, LLC at 2251 Larpenteur Avenue E. Fiscal Impact: Is There a Fiscal Impact? No Yes, the true or estimated cost is $0.00 Financing source(s): Adopted Budget Budget Modification New Revenue Source Use of Reserves Other: N/A Strategic Plan Relevance: Community Inclusiveness Financial & Asset Mgmt Environmental Stewardship Integrated Communication Operational Effectiveness Targeted Redevelopment Background: After receiving notice of a third tobacco violation for Maplewood Tobacco, LLC at 2251 Larpenteur Avenue E, the city council conducted a hearing on May 22, 2023 on the violations and Council Packet Page Number 390 of 434 G4 administrative penalties. All parties were allowed to present their position and ask questions. City council directed staff to prepare a resolution consistent with the findings and conclusions which was determined after considering all testimony and supporting materials. The findings concluded that a third violation did occur in December, 2022 under City Code section 14-1375 and within 36 months of an initial violation. Therefore, per City Code section 14-1378, an administrative penalty of $1,000 is payable within 30 days and the tobacco license is suspended for the minimum seven days beginning on Tuesday, June 13, 2023 through Monday, June 19, 2023. During the suspension of the tobacco license, the selling or offering to sell of tobacco, tobacco- related devices, electronic delivery devices, and nicotine or lobelia delivery products are prohibited as stated in city code and state statute. Attachments: 1. Resolution Council Packet Page Number 391 of 434 G4, Attachment 1 CITY OF MAPLEWOOD, MINNESOTA RESOLUTION ESTABLISHING ADMINISTRATIVE PENALTIES REGARDING VIOLATIONS OF TOBACCO LICENSE FOR MAPLEWOOD TOBACCO, LLC AT 2251 LARPENTEUR AVENUE E WHEREAS, the city of Maplewood (the “City”) has issued a license (the “License”) for the sale of tobacco, tobacco-related devices, electronic delivery devices and nicotine or lobelia delivery products (“Licensed Products”) to Maplewood Tobacco, LLC (the “Licensee”) at 2251 Larpenteur Avenue E(the “Retail Establishment”); and WHEREAS, issuance of the License and regulation of the sale of Licensed Products is authorized and subject to the restrictions of Minnesota Statutes, Chapter 461 and Maplewood city code sections 14-1371 through 14-1380 (the “City Code”); and WHEREAS, on April 20, 2021, the Licensee was found by the Minnesota Department of Revenue to have contraband Licensed Products at the Retail Establishment and, after failure by the Licensee to seek judicial review, the seized Licensed Products were forfeited to the state; and WHEREAS, on October 22, 2021, the Licensee failed a compliance check conducted by the Maplewood Police Department at the Retail Establishment by selling Licensed Products to an individual under the age of 21; and WHEREAS, on December 13, 2022, the Licensee was again found by the Minnesota Department of Revenue to have contraband Licensed Productsat the Retail Establishment and the seized Licensed Products were again forfeited to the state following the Licensee’s failure to seek judicial review; and WHEREAS, City Code section 14-1375 provides that it is a violation of City Code for any person to sell or offer to sell any Licensed Products: (1) To a person under the age of 21; and * * * * * (6) To any other person, in any other manner or form prohibited by federal or state law or regulation, or by local ordinance; and WHEREAS, City Code section 14-1378 provides “For a third or subsequent violation at the same location within 36 months after the initial violation, an administrative penalty of $1,000 must be imposed, and the licensee’s authority to sell licensed products at that location must be suspended for not less than seven days and may be revoked”; and WHEREAS, notice was given to the Licensee by letter dated April 13, 2023 that the Maplewood city council would conduct a hearing on the violations and administrative penalty at its regular city council meeting of May 22, 2023; and MA745-1-878368.v1 Council Packet Page Number 392 of 434 G4, Attachment 1 WHEREAS, an attorney representing the Licensee submitted a letter dated May 18, 2023 detailing the Licensee’s position on the matter, which letter was forwarded to members of the city council on May 19, 2023; and WHEREAS, on May 22, 2023 the city council conducted a hearing on the matter, at which hearing the Licensee and his attorney addressed the city council; and WHEREAS, after considering the written and oral testimony of the Licensee and his attorney, the staff report and supporting materials presented by the city clerk, the comments by the city attorney and following an opportunity to ask questions of the participants at the hearing and to discuss the matter among themselves, the city council articulated their views and directed that a resolution consistent with their findings and conclusions be prepared and brought to the meeting of June 12, 2023 for adoption. NOW, THEREFORE, BE IT RESOLVEDBY THE CITY COUNCIL OF THE CITY OF MAPLEWOOD, MINNESOTA AS FOLLOWS: 1. The incidents of April 20, 2021, October 22, 2021 and December 13, 2022 involving the Licensee at the Retail Establishment cited in the above Recitals each constitute a violation of City Code section 14-1375 and occurred within 36 months of one another. 2. In accordance with City Code section 14-1378, an administrative penalty of $1,000 is hereby imposed on the Licensee, which penalty must be paid within 30 calendar days of the adoption of this resolution. 3. In accordance with City Code section 14-1378, the License is also hereby suspended for seven calendar days beginning on Tuesday, June 13, 2023 and extending through Monday, June 19, 2023. During the period of suspension, the Licensee is prohibited from selling or offering to sell any Licensed Products from the Retail Establishment. 4. City staff are directed to bring any future violations by the Licensee of any law or regulation regarding License Products at the Retail Establishment to the attention of the city council for consideration of additional administrative penalties. Dated: June 12, 2023. Marylee Abrams, Mayor ATTEST: Andrea Sindt, City Clerk 2 MA745-1-878368.v1 Council Packet Page Number 393 of 434 G5 CITY COUNCIL STAFF REPORT Meeting Date June 12, 2023 Melinda Coleman, City Manager REPORT TO: REPORT FROM: Brian Bierdeman, Public Safety Director PRESENTER: Brian Bierdeman, Public Safety Director AGENDA ITEM: Purchase of Three 2023 Marked Police Vehicles Action Requested: MotionDiscussion Public Hearing Form of Action: Resolution OrdinanceContract/Agreement Proclamation Policy Issue: The Police Department is in need of replacing three vehicles in the marked patrol fleet. The purchase of the three marked police vehicles is in the Capital Improvement Plan (CIP) for 2023. The departmentÓs current fleet is aging and three vehicles are due for replacement. City Council approval is required to purchase these new vehicles. Recommended Action: Motion to approve the purchase of three 2023 marked Dodge Durango AWD patrol vehicles. Fiscal Impact: Is There a Fiscal Impact? No Yes, the true or estimated cost is $115,086. 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 Ensuring the departmentÓs fleet is reliable and that the department has an adequate number of marked patrol vehicles. Background: Minnesota police departments are able to place orders for squad cars in conjunction with the State of Minnesota and many other municipal departments from a state bid awarded to Dodge of Burnsville in Burnsville, MN. By utilizing the state bid process, the City of Maplewood can purchase the Dodge vehicles at a reduced price. This purchase will ensure that the departmentÓs fleet is reliable and that an adequate number of marked patrol vehicles are available for officers to respond to emergency calls. Council Packet Page Number 394 of 434 G5 The 2023 Dodge Durango AWD Pursuit (SUV) price is $38,362.00 per vehicle. Attachments: 1.2023 Dodge Durango SUV purchase specification worksheet Council Packet Page Number 395 of 434 G5, Attachment 1 DodgeofBurnsville Date:09/19/22 Purchaser 12101Hwy35WSouth ToddPrissel StateContract#184131 tprissel@dodgeofburnsveille.com 9527672702 AllowTBDweeksfordeliveryfromorderdate OrderCutoffTBD 2023DurangoPursuitAWD Note:Pleaseselectoptions Options V6WDEE752BZPackage BaseVehicleContractPrice37,488.00$ ExtraOEMKeyFromDealerEDK$245$ FunctionalPackages:CopyandPastePricetoaddoptions TechnologyGroupADG$2,412.00 SkidPlateGroupADL$297.00 18X8.0PaintedAluminumWheelsWP1$351.00 AdditionalFeatures FloorCarpetCKD$125.00 FullLengthFloorConsoleCUF$297.00 PoliceFloorConsoleCUG$856.00 DeactivateRearDoors/WindowsCW6$77.00$77.00 Door/WindowActivationKitCW7$103.00 Entire Fleet Alike Key (FREQ 2)GXA$145.00 Entire Fleet Alike Key (FREQ 3)GXE$145.00 Entire Fleet Alike Key (FREQ 1)GXF$145.00$145.00 Entire Fleet Alike Key (FREQ 4)GXG$145.00 PowerLiftgateJRC$395.00 BlackRightLEDSpotLampLNA$522.00 BlackLeftLEDSpotLampLNF$549.00$549.00 SecurityAlarmLSA$153.00 DeleteLiftgateBadgeMT8$ Uconnect5Navw10.1"Display(USA)UBN$986.00 4AdditionalKeyFobsXCS$103.00$103.00 PassengerSideBallisticDoorPanelXDG2,340.00$ DriverSideBallisticDoorPanelXDV1,448.00$ Front&RearWireHarnessXPW$1,440.00 SeatOptions ClothBucketSeatsW/RearVinyl/BlackA7X9$121.00 ClothBucketSeatsw/ShiftInsert/BlackC5X9$X ColorOptions BalticGreyMetallicClearCoatPAS$356.00 BluByYouClearCoatPBU$505.00 DBBlackClearCoatPXJ$X DestroyerGreyClearCoatPDN$356.00 EmberPearlCoatPHC$356.00 Council Packet Page Number 396 of 434 G5, Attachment 1 DodgeofBurnsville Date:09/19/22 Purchaser 12101Hwy35WSouth ToddPrissel FlameRedClearCoatPR4$505.00 tprissel@dodgeofburnsveille.com FrostbitePearCoatPCA$356.00 9527672702 MichiganStatePoliceBlueP79$505.00 MidnightSkyPCQ$356.00 OctaneRedPearlCoatPRV$356.00 RangerClearCoatP82$505.00 SilverMetallicClearCoatPSE$356.00 WhiteKnuckleClearCoatPW7$ DealerInstalledOptions EngineBlockHeaterDBH$310.00 3LockRemoteStartDRS$640.00 TotalDeliveredPricewithoptionsPerContract$38,362.00 DodgeOfBurnsville 12101Hwy35WSouth BurnsvilleMN55337 ToddPrissel tprissel2dodgeofburnsville.co 9527672702 Council Packet Page Number 397 of 434 G5, Attachment 1 DodgeofBurnsville Date:09/19/22 Purchaser 12101Hwy35WSouth ToddPrissel tprissel@dodgeofburnsveille.com 9527672702 Council Packet Page Number 398 of 434 G6 CITY COUNCILSTAFF REPORT Meeting Date June 12, 2023 REPORT TO: Melinda Coleman, City Manager REPORT FROM: Steven Love, Director of Public Works/City Engineer Jon Jarosch, Assistant City Engineer PRESENTER: Steven Love AGENDA ITEM: Reimbursement Agreement and Release of Claims for 2693 Red Splendor Circle East Action Requested: MotionDiscussion Public Hearing Form of Action: Resolution OrdinanceContract/Agreement Proclamation Policy Issue: The City Council will consider entering into a Reimbursement Agreement and Release of Claims for 2693 Red Splendor Circle East. Recommended Action: Motion to approve the attached Reimbursement Agreement and Release of Claims for 2693 Red Splendor Circle East and direct the Mayor and City Manager to sign the agreement. Minor revisions as approved by the City Attorney are authorized as needed. Fiscal Impact: Is There a Fiscal Impact? No Yes, the true or estimated cost is $8,400.00 Financing source(s): Adopted Budget Budget Modification New Revenue Source Use of Reserves Other: The cost of this reimbursement agreement is to be financed through the Environmental Utility Fund. Strategic Plan Relevance: Community InclusivenessFinancial & Asset MgmtEnvironmental Stewardship Integrated CommunicationOperational EffectivenessTargeted Redevelopment Background: In 2008, the City performed a project to install drainage improvements at 2693 Red Splendor Circle East in response to drainage concerns brought forth by the property owners. In 2013, the City and Owners entered into an agreement concerning these improvements. The agreement stated, among other things, that the City would be responsible for the maintenance of raingardens at this property. Council Packet Page Number 399 of 434 G6 In May of 2020, the property owners notified the City that maintenance was required by agreement, and that the City had not performed maintenance between 2014 and 2020. Beginning in May of 2020, the City worked with the property owner to reimburse them for expenses related to maintaining the raingardens from that point forward. The property owners have requested that the City reimburse them for the costs they occurred in maintaining the gardens themselves between 2014 and May of 2020. An agreement has been reached with the property owners for the payment of the reimbursement claim in exchange for the full settlement of all claims the property owners may have in regards to this matter. The City Attorney has reviewed the attached agreement. Staff recommends the City Council approve and enter into the agreement and release of claims with the owners at 2693 Red Splendor Circle East. Attachments: 1.Reimbursement Agreement and Release of Claims Council Packet Page Number 400 of 434 G6, Attachment 1 Council Packet Page Number 401 of 434 G6, Attachment 1 Council Packet Page Number 402 of 434 G6, Attachment 1 Council Packet Page Number 403 of 434 G6, Attachment 1 Council Packet Page Number 404 of 434 G6, Attachment 1 Council Packet Page Number 405 of 434 THIS PAGE IS INTENTIONALLY LEFT BLANK Council Packet Page Number 406 of 434 J1 CITY COUNCILSTAFF REPORT Meeting Date June 12, 2023 REPORT TO: Melinda Coleman, City Manager REPORT FROM: Joe Rueb, Finance Director PRESENTER: Joe Rueb, Finance Director AGENDA ITEM: Resolution Providing for the Issuance and Sale of General Obligation Improvement Bonds, Series 2023A, $2,125,000 Action Requested: Motion Discussion Public Hearing Form of Action: Resolution Ordinance Contract/Agreement Proclamation Policy Issue: The issuance and sale of General Obligation Improvement Bonds in the approximate amount of $2,125,000 will finance City street improvement projects in 2023, including Myrtle-Sterling Area Street Improvements. Recommended Action: Motion to adopt the Resolution Providing for the Issuance and Sale of General Obligation Improvement Bonds, Series 2023A, to be issued in the Proposed Aggregate Principal Amount of $2,125,000. Fiscal Impact: Is There a Fiscal Impact? No Yes, the true or estimated cost is $2,125,000 Financing source(s):Adopted BudgetBudget ModificationNew Revenue Source Use of Reserves Other: n/a Strategic Plan Relevance: Community Inclusiveness Financial & Asset Mgmt Environmental Stewardship Integrated Communication Operational Effectiveness Targeted Redevelopment The issuance of bonds will provide for necessary street improvements without undue debt burden. Background: The street improvement projects are included in the City’s Capital Improvement Plan and were previously approved as individual projects for construction in 2023. Principal and interest payments will be financed over 15 years through a tax levy. Detailed financing plans are included in the attached report from Ehler’s. A rating conference with S&P will be scheduled prior to the sale of the bonds. The City Council will consider the award of bids for the bond sale on Monday, July 10, 2023. Council Packet Page Number 407 of 434 J1 The 2023A issuance is approximately $750,000less than estimated in the CIP process, due to the excellent bids received and one project no longer calls for G.O. Bonding as a source of funding. The latest projected ten-yearoutstanding debt schedule, including financing for debt-related CIP projects, is as follows: A ten-year history of net debt outstanding, including the proposed 2023A issuance, is shown below: Net Debt Outstanding 74,444,984 80,000,000 62,588,529 70,000,000 58,291,480 54,188,091 55,217,170 60,000,000 66,769,631 50,000,000 58,780,711 57,572,820 55,545,200 40,000,000 50,145,000 30,000,000 20,000,000 10,000,000 0 201420152016201720182019202020212022Est. 2023 Attachments: 1.Resolution Providing for the Issuanceand Sale of General Obligation Improvement Bonds, Series 2023A, to be Issued in the Proposed Aggregate Principal Amount of $2,125,000 2.Ehler’s pre-sale report for the General Obligation Bonds, Series 2023A Council Packet Page Number 408 of 434 J1, Attachment 1 RESOLUTION NO. ___ RESOLUTION PROVIDING FOR THE ISSUANCE AND SALE OF GENERAL OBLIGATION IMPROVEMENT BONDS, SERIES 2023A, TO BE ISSUED IN THE PROPOSED AGGREGATE PRINCIPAL AMOUNT OF $2,125,000 BE IT RESOLVED By the City Council of the City of Maplewood, Minnesota (the “City”) as follows: Section 1. Findings; Determinations. a.The City is authorized by Minnesota Statutes, Chapters 429 and 475, as amended (the “Act”), to issue general obligation bonds in an amount deemed necessary to defray in whole or in part the expense incurred and estimated to be incurred in making improvements authorized by the Act, including but not limited to the construction, reconstruction, improvement, and maintenance of streets, gutters, curb, and sidewalks and the construction, reconstruction, extension, and maintenance of storm and sanitary sewers and systems. b.Certain assessable public improvements within the City, including the project designated by the City as the Myrtle-Sterling Area Street Improvements (the “Assessable Improvements”), have been made, duly ordered, or contracts let pursuant to the provisions of the Act. c.The Council finds it necessary and expedient to the sound financial management of the affairs of the City to issue general obligation improvement bonds, in the proposed aggregate principal amount of $2,125,000, pursuant to the Act to provide financing for the Assessable Improvements. Section 2. Bonds Authorized. a.It is necessary and expedient to the sound financial management of the affairs of the City to issue its General Obligation Improvement Bonds, Series 2023A (the “Series 2023A Bonds”), in the proposed aggregate principal amount of $2,125,000, pursuant to the Act to provide financing for the Assessable Improvements. The Series 2023A Bonds will be issued, sold, and delivered in accordance with the terms of a pre-sale report prepared by Ehlers & Associates, Inc., and distributed on or before the date hereof (the “Pre-Sale Report”). Ehlers & Associates, Inc., as municipal advisor to the City, is authorized to assist the City in the offer and sale of the Series 2023A Bonds. The officers, employees, and agents of the City are hereby authorized to assist Ehlers & Associates, Inc. with respect to its activities in connection with the issuance and sale of the Series 2023A Bonds. b.The City is authorized by Section 475.60, subdivision 2(9) of the Act to negotiate the sale of the Series 2023A Bonds, it being determined that the City has retained an independent municipal advisor in connection with such sale. Council Packet Page Number 409 of 434 J1, Attachment 1 Section 3. Authorization to Offer Bonds. The City Manager and the Finance Director of the City, together with Ehlers & Associates, Inc., are authorized and directed to prepare and distribute an Official Statement with respect to the Series 2023A Bonds, apply for a rating from one or more rating agencies with respect to the Series 2023A Bonds, negotiate the sale of the Series 2023A Bonds, and take such other actions as are necessary or appropriate in anticipation of the award and sale of the Series 2023A Bonds in accordance with the Pre-Sale Report. The City Council will meet at or after 7:00 P.M. on Monday, July 10, 2023, to consider proposals on the Series 2023A Bonds, award the sale of the Series 2023A Bonds, and take any other appropriate actions with respect to the Series 2023A Bonds. Section 4. Authorization of Bond Counsel. The law firm of Kennedy & Graven, Chartered, as bond counsel for the City, is authorized to act as bond counsel and to assist in the preparation and review of necessary documents, certificates, and instruments relating to the Series 2023A Bonds. The officers, employees, and agents of the City are hereby authorized to assist Kennedy & Graven, Chartered, with respect to the preparation of such documents, certificates, and instruments and its other activities in connection with the issuance and sale of the Series 2023A Bonds. Section 5. Covenants and Undertakings. In the resolution awarding the sale of the Bonds the City Council will set forth the covenants and undertakings required by the Act. (The remainder of this page is intentionally left blank.) Council Packet Page Number 410 of 434 J1, Attachment 1 The motion for the adoption of the foregoing resolution was duly seconded by Councilmember _____________, and upon vote being taken thereon the following members voted in favor of the motion: and the following voted against: whereupon the resolution was declared duly passed and adopted. Council Packet Page Number 411 of 434 J1, Attachment 1 STATE OF MINNESOTA ) ) COUNTY OF RAMSEY ) ) CITY OF MAPLEWOOD ) I, the undersigned, being the duly qualified and acting City Clerk of the City of Maplewood, Minnesota (the “City”), hereby certify that I have carefully compared the attached and foregoing extract of minutes of a regular meeting of the City Council of the City held on Monday, June 12, 2023, with the original minutes on file in my office and the extract is a full, true, and correct copy of the minutes, insofar as they relate to the issuance and sale of the City’s General Obligation Improvement Bonds, Series 2023A, in the proposed aggregate principal amount of $2,125,000. WITNESS My hand as City Clerk and the corporate seal of the City this ____ day of ___________, 2023. City Clerk City of Maplewood, Minnesota (SEAL) Council Packet Page Number 412 of 434 J1, Attachment 2 Maplewood, Minnesota $2,125,000 General Obligation Improvement Bonds, Series 2023A Assumes Current Market BQ AA+ Rates plus 50bps Sources & Uses Dated 08/01/2023 | Delivered 08/01/2023 Sources Of Funds Par Amount of Bonds$2,125,000.00 Total Sources $2,125,000.00 Uses Of Funds Total Underwriter's Discount (1.200%)25,500.00 Costs of Issuance51,000.00 Deposit to Project Construction Fund2,045,700.00 Rounding Amount2,800.00 Total Uses $2,125,000.00 Series 2023A GO Imp Bonds | SINGLE PURPOSE | 5/15/2023 | 8:40 AM Council Packet Page Number 413 of 434 J1, Attachment 2 Maplewood, Minnesota $2,125,000 General Obligation Improvement Bonds, Series 2023A Assumes Current Market BQ AA+ Rates plus 50bps Debt Service Schedule DatePrincipalCouponInterestTotal P+IFiscal Total 08/01/2023----- 08/01/2024--75,737.5075,737.50- 02/01/202575,000.003.400%37,868.75112,868.75188,606.25 08/01/2025--36,593.7536,593.75- 02/01/2026120,000.003.200%36,593.75156,593.75193,187.50 08/01/2026--34,673.7534,673.75- 02/01/2027120,000.003.050%34,673.75154,673.75189,347.50 08/01/2027--32,843.7532,843.75- 02/01/2028125,000.003.060%32,843.75157,843.75190,687.50 08/01/2028--30,931.2530,931.25- 02/01/2029130,000.003.000%30,931.25160,931.25191,862.50 08/01/2029--28,981.2528,981.25- 02/01/2030135,000.003.000%28,981.25163,981.25192,962.50 08/01/2030--26,956.2526,956.25- 02/01/2031135,000.003.150%26,956.25161,956.25188,912.50 08/01/2031--24,830.0024,830.00- 02/01/2032140,000.003.250%24,830.00164,830.00189,660.00 08/01/2032--22,555.0022,555.00- 02/01/2033145,000.003.550%22,555.00167,555.00190,110.00 08/01/2033--19,981.2519,981.25- 02/01/2034150,000.003.600%19,981.25169,981.25189,962.50 08/01/2034--17,281.2517,281.25- 02/01/2035155,000.003.750%17,281.25172,281.25189,562.50 08/01/2035--14,375.0014,375.00- 02/01/2036165,000.004.150%14,375.00179,375.00193,750.00 08/01/2036--10,951.2510,951.25- 02/01/2037170,000.004.150%10,951.25180,951.25191,902.50 08/01/2037--7,423.757,423.75- 02/01/2038175,000.004.150%7,423.75182,423.75189,847.50 08/01/2038--3,792.503,792.50- 02/01/2039185,000.004.100%3,792.50188,792.50192,585.00 Total$2,125,000.00-$737,946.25$2,862,946.25- Yield Statistics Bond Year Dollars$19,687.50 Average Life9.265 Years Average Coupon3.7482984% Net Interest Cost (NIC)3.8778222% True Interest Cost (TIC)3.8781032% Bond Yield for Arbitrage Purposes3.7188868% All Inclusive Cost (AIC)4.2046943% IRS Form 8038 Net Interest Cost3.7482984% Weighted Average Maturity9.265 Years Series 2023A GO Imp Bonds | SINGLE PURPOSE | 5/15/2023 | 8:40 AM Council Packet Page Number 414 of 434 J1, Attachment 2 Maplewood, Minnesota $2,125,000 General Obligation Improvement Bonds, Series 2023A Assumes Current Market BQ AA+ Rates plus 50bps Debt Service Schedule 105% DatePrincipalCouponInterestTotal P+IOverlevy 02/01/2024----- 02/01/202575,000.003.400%113,606.25188,606.25198,036.56 02/01/2026120,000.003.200%73,187.50193,187.50202,846.88 02/01/2027120,000.003.050%69,347.50189,347.50198,814.88 02/01/2028125,000.003.060%65,687.50190,687.50200,221.88 02/01/2029130,000.003.000%61,862.50191,862.50201,455.63 02/01/2030135,000.003.000%57,962.50192,962.50202,610.63 02/01/2031135,000.003.150%53,912.50188,912.50198,358.13 02/01/2032140,000.003.250%49,660.00189,660.00199,143.00 02/01/2033145,000.003.550%45,110.00190,110.00199,615.50 02/01/2034150,000.003.600%39,962.50189,962.50199,460.63 02/01/2035155,000.003.750%34,562.50189,562.50199,040.63 02/01/2036165,000.004.150%28,750.00193,750.00203,437.50 02/01/2037170,000.004.150%21,902.50191,902.50201,497.63 02/01/2038175,000.004.150%14,847.50189,847.50199,339.88 02/01/2039185,000.004.100%7,585.00192,585.00202,214.25 Total$2,125,000.00-$737,946.25$2,862,946.25$3,006,093.56 Significant Dates Dated8/01/2023 First Coupon Date8/01/2024 Yield Statistics Bond Year Dollars$19,687.50 Average Life9.265 Years Average Coupon3.7482984% Net Interest Cost (NIC)3.8778222% True Interest Cost (TIC)3.8781032% Bond Yield for Arbitrage Purposes3.7188868% All Inclusive Cost (AIC)4.2046943% IRS Form 8038 Net Interest Cost3.7482984% Weighted Average Maturity9.265 Years Series 2023A GO Imp Bonds | SINGLE PURPOSE | 5/15/2023 | 8:40 AM Council Packet Page Number 415 of 434 J2 CITY COUNCIL STAFF REPORT Meeting Date June 12, 2023 REPORT TO: City Council REPORT FROM: Melinda Coleman, City Manager PRESENTER: Melinda Coleman, City Manager AGENDA ITEM: Public Comment Discussion Action Requested: MotionDiscussion Public Hearing Form of Action: Resolution OrdinanceContract/Agreement Proclamation Policy Issue: The City Council has directed staff to present options on providing residents with a structured opportunity to voice issues or concerns to the Council for possible further action or review. In order to enhance and increase participation in this portion of the meeting, staff is offering suggestions for Council consideration. The purpose of this report is to bring forth ideas for the restructure of the visitor presentation to allow for more conversation and open dialog within established guidelines. Recommended Action: City Council should make a motion directing staff as to whether or not to establish a new policy to reinstate public comment and if yes, council should define the specifics of such policy. Fiscal Impact: Is There a Fiscal Impact? No Yes, the true or estimated cost is n/a Financing source(s): Adopted Budget Budget Modification New Revenue Source Use of Reserves Other: n/a Strategic Plan Relevance: Community InclusivenessFinancial & Asset MgmtEnvironmental Stewardship Integrated CommunicationOperational EffectivenessTargeted Redevelopment Provide residents with a forum to share issues and concerns with the City Council. Background: Visitor presentations were part of Maplewood City Council meetings until 2017, when council voted to eliminate them. Below is a brief history of the council actions that led up to that decision. March 13, 2017 - City Council approved taking a 3 month break from visitor presentations to look at alternative ways to explore and reassess direct communication options with the citizens. Council Packet Page Number 416 of 434 J2 July 10, 2017 - Council gave staff direction to eliminate visitor presentations during that meeting and to instead hold a 15-minute informal meet & greet prior to the start of meetings and to promote numerous means of contacting council members. August 14, 2017 - Two fifteen minute informal meet & greet sessions were held on July 24 and Aug 14, with unsuccessful outcomes. Council then approved the complete elimination of the Public Comment Component of City Council meetings as a Council Policy Amendment. On April 24, 2023, Councilmember Lee asked that Council reconsider having visitor presentations/public comment as a way for residents to share their issues and concerns with the City Council. Staff and Council currently communicate with residents in many forms. Some of the CityÓs communication methods include: Maplewood Living, Maplewood web page, Fix It on-line forms, emails, phone conversations, community surveys, Facebook, Twitter, in-house videos shared through social media, creation of task forces (Nature Center, Recreation Programming, Purple Line, Ponds Property, North End Vision, and Rental Housing Licensing). Council members serve as liaisons to our advisory committees and attend BRE (Business Retention and Expansion) visits. We also participate in National Night Out, Light it Up celebration, Spring Clean Up and many other community events throughout the year. All of these things are touch points between Council, staff, residents and our business community. It is suggested that before discussion on the various options it would be helpful to understand what gap the Council is trying to fill. With current systems in place it will be helpful to staff and members of the Council to understand the ÐWhyÑ before proceeding with this discussion. Several options are outlined below for Council consideration. They may be amended in any manner Council wishes. Option 1 The first scenario would have public comments moved to the beginning of the meeting with a 15-minute cap, broken into 3-minute allotments per speaker. This will allow the Mayor to move the meeting forward after the 15 minutes so the Council can move on to regular city council business. It also may attract residents to participate because they wonÓt have to wait through the entire meeting to participate in a Ðcommunity conversationÑ. This could also be held at 6:45 pm prior to one of the meetings each month. Note that during the Council meeting or pre-meeting session, the purpose would be to listen. However, Councilmembers could decide based on the comments made by the speaker, to respond at some point during the meeting, such as Council presentations, forward to staff to respond at a later date, ask to have the issue placed on an upcoming agenda for consideration or simply thank the speaker for their comments. Comments may also be made that require no response from the Council. Within this proposal we would also recommend not allowing people to sign-up others for a speaking spot. Preference could be given to people who havenÓt spoken at previous meetings to speak first. Council could determine whether to have the cameras/broadcast on or off for this portion of the meeting. Council might consider doing this on a 3-month trial period and then assess the effectiveness of this approach. Council Packet Page Number 417 of 434 J2 Option 2 The Council could create an opportunity for Community Conversations with the public once per month or once per quarter. These could happen any time and could be held at city hall or another venue or local business. If held at a coffee shop, library or other place it could possibly attract non-traditional participants to meet with Council Members. Option 3 The Council could choose to hold a special meeting once or twice per year that could essentially be an open house format where residents could come to chat directly with Council. This could be done in the Council Chamber or another space of the CouncilÓs choosing. Option 4 Individual Council members could host their own Town Meeting events as often as they like. They could be held at City Hall, Wakefield, a school or local business or other event centers. They could have specific topics or a more general meet and greet format. Option 5 Other opportunities for Individual Council memberÓs engagement include meeting at coffee shops or restaurants with the public or even front yard meet and greets. These have been employed by current and past council members. Option 6 Continue with no public comment forum. There is no legal requirement to hold a public comment session during meetings. We would continue with the several avenues for public comments that already exist. We already have Twitter and Facebook, which both allow for unfettered public comment whenever a resident has something to express. We could also create a new email alias, along the lines of: comments@maplewoodmn.gov, and a voicemail box where residents could register complaints, suggestions, and insight. Even before the potential addition of a voicemail box and new email address, there are currently several ways for residents to reach Councilmembers and City staff as outlined above. With this option, there could be an opportunity during the meeting (or every other) for staff or council members to respond to questions or comments received via the web or otherwise. This could be added as an agenda item. Both negative and positive comments would be reported. Attachments: None. Council Packet Page Number 418 of 434 J3 CITY COUNCIL STAFF REPORT Meeting Date June 12, 2023 REPORT TO: City Council REPORT FROM: Melinda Coleman, City Manager Mike Darrow, Assistant City Manager PRESENTER: Melinda Coleman, City Manager AGENDA ITEM: City Council Retreat Summary a. Approval of Mission Statement and Values b. Acceptance of Summary Report Action Requested: Motion Discussion Public Hearing Form of Action: Resolution Ordinance Contract/Agreement Proclamation Policy Issue: The City Council and the Senior Management Team met on May 18, 2023 for a retreat. One of the topics of discussion was to create a Mission Statement for the City and to identify our Core Values. Recommended Action: a. Motion to approve the CityÓs Mission Statement and Core Values. b. Motion to accept the summary report. Fiscal Impact: Is There a Fiscal Impact? No Yes, the true or estimated cost is n/a Financing source(s): Adopted Budget Budget Modification New Revenue Source Use of Reserves Other: n/a Strategic Plan Relevance: Community Inclusiveness Financial & Asset Mgmt Environmental Stewardship Integrated Communication Operational Effectiveness Targeted Redevelopment The mission and values are tied to all six of the CityÓs strategic priorities. Background: The City Council and the Senior Management Team attended a retreat on May 18, 2023. Portions of the retreat were facilitated by Barbara Strandell. Her full report from the retreat is attached. Based upon the discussions and work at the retreat, the following Mission Statement and Core Values are being considered for formal adoption. Both of these statements support the CityÓs six strategic priorities. Council Packet Page Number 419 of 434 J3 Proposed Mission Statement: ÐTo sustainably provide health, safety and quality of life for all.Ñ Proposed Core Values: 1. We are a family-friendly employer and community. 2. We strive for excellence through innovation and quality in the delivery of services. 3. We are committed to community collaboration and public engagement that are respectful and inclusively aware. 4. We are fiscally responsible stewards of all public funds. 5. We strive to have respectful communication. 6. We recognize professionalism and public policy that promotes strengths, courageous problem-solving, a commitment to the environment and respect for our community. Attachments: 1. 2023 City Council / Staff Retreat Report Council Packet Page Number 420 of 434 J3 , Attachment 1 Xibu!Xpslt!Jod/ Council Packet Page Number 421 of 434 J3 , Attachment 1 Council Packet Page Number 422 of 434 J3 , Attachment 1 ``````````````````````````````````````````````` Council Packet Page Number 423 of 434 J3 , Attachment 1 Council Packet Page Number 424 of 434 J3 , Attachment 1 ! Council Packet Page Number 425 of 434 J3 , Attachment 1 Council Packet Page Number 426 of 434 J3 , Attachment 1 Council Packet Page Number 427 of 434 J3 , Attachment 1 Council Packet Page Number 428 of 434 J3 , Attachment 1 Council Packet Page Number 429 of 434 J3 , Attachment 1 ! Council Packet Page Number 430 of 434 J3 , Attachment 1 ! Council Packet Page Number 431 of 434 J3 , Attachment 1 ````````````````````````````````````````` Council Packet Page Number 432 of 434 J3 , Attachment 1 Council Packet Page Number 433 of 434 J3 , Attachment 1 Council Packet Page Number 434 of 434