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HomeMy WebLinkAbout2021 07-20 CC PACKETCfty 6f Gem Lake, Minneso to City -Council Mectiag, July 20, 2021 Call to Order of City Coiincp Needng 'ByMayor Artig4w9mley.at T_V oi. Ct;R'orRoll Artig-swgmley ..Cacigppq J•Iynes-aAmlee Johnson Lindner ❑thie rs.in Attendance: Sign-up Sheet Agenda ■ City tuudcil Agenda for this Meeting,(Aecept Agenda] • �kpkovg the Minutes from Junc 15; 2021 City Council Mceting Approve Minutes from.July 6, 2021 Planning Commission Meeting Committee. Reports • planning Commissi.an Old Business • Newsletter Ideas Nd* Bmsinea>$ • GO Lake Infrastructure Issues 'o• Hotiman Road Update -Justin Gese o Gem Lake Villas:Update-Justin Gese o Scheuneman Road Update -Emily Jennings o Gem Lake PubIic Trail o• Ooth6le Repair Bid o' Hoffrtian. Road Slope Failure -Justin Gese o Heritage Hall • Electrical.Repair.Part 1lhree-Emergency Lights •. Proposed Plumbing Change • Possibility of Security Cameras • Corporate Mechanical Automation.& Boiler Proposal • Outdoor Lighting Bid • lnteinal Management Update .o. Notary and First Aid Training o Records Manage mentMisloricalDocuments • 2020 Audit Presentation • Initial2021 Budget Discussion • Resolution'#2021-007 to Accept COVID-I9 Federal Funds • Proposed Changes to .Ordinances Regarding Truck.Farming Comprehensive Plan Amendment Request, City ofVadnais Heights • Discussion of "Highest:and Best lfWl of City Ltind-Patrick Kelly • biscussion Regarding Zoning AdministratorRetireme.nt • PubIfic Data Discussion -Patrick Kelly ■ -Proposed ordinance:for collection of ovgrdue.bills-Patrick Kelly • Business Cards and Email Addresses for Council Members -Update • Community Outreach to Other Cities and Govei»ment Bodies • Claims • Monthly Financial Reports Presentations from the Public, 2 minutes. maximum • Open items for Council.Mcmbers to Bring Up Futurc. Council Nicetine • Next City Council Meatin;,`ruesday August, 11,1021 • Next City Council Workshop August9, i021'is.canceltid Adjournment- The .meeting adjourned at . CITY OF GEM LAKE Heritage Hall 4200 Otter Lake Road I Gem Lake, MN 55110 651-747-2790/92 1 651-747-2795 (fax) E-mail city@gemlakemn.org Gem Lake City Council Meeting July 20, 2021 Sign in Sheet Name r Z-4-1 ti City of Gem Lake City Council..Meeting — June.15, 2021E Meeting Minutes Mayor-Artig-Swomley calletthe meeting to order at 7 02 p.m: Councilmembers Anilee,.Cacioppo, Lindner and Johnson were -present, Also present: Planning and Zoning Tom.Riedesel,tity Engineer Justin Gese,. City Attorr4ey P.atrigk*Kelly;-Planning Commission member Joshua Patrick,.-Summit.Farm Villas HOA Board President Sharortjtpland, White Bear Lake. Police Chief Julie.Swanson, Residents Jim Wilson, Paul Emeoq,`Dan Meyscmbourg and-k.im Anderson-lJzpen. June 15,.2021 Agenda A -motion was made by-Counailtneml)6rLindnerto-accept the agenda with the addition of Pest control discussion, seconded by Councilmember Cacioppo. Voice vote taken, alt voted..Yes, motion passes, agenda approved. Minutes A. motion was made: by Councilmember Lindner, seconded by Councilmember Cacioppo to approve the May 18,.2021, City Council Minutes. Voice vote taken, all voted yes, motion passes, minutes approved. A motion was made by Councilmember Lindner, seconded by Councilmember Cacioppo to approve the J,une.l,.201, Planning Commission Meeting Minutes. Voice vote taken,. all voted .yes, motion passes, minutes approved. Committee Reports —Planning Commission Commission member Patrick gave an overview of the.Planning Commission Meeting on June 1, 2021... { There were. three.(3).public hearings discussed.atthe meeting pertainingto urban gardening, fence`height, and setback and. zoning, all of which relate. directly to the Gem Lake. Ordinance No. i3t Consolidated Land Use.. The Planning Commission worked with staff recommendation and cdnoluded that all the concerns could be nmet using a Conditional Use Permit to deal with.an applicant who applied for a pennit for an 8 foot fence. Also discussed was the task of fixing some of the language in the Consolidated Land Use Ordinance in the future to*bi'ing it up to date as.it.regards-tri4ck.faiming. Old Business — Newsletter Ideas Mayor Artig-Swomley presentedideas for the next Newsletter taInclude pieces on the.White Bear Lake Police Chief Swanson's reports, story **on Resident.Mr. Meysembourg and his farm, Resident. Mrs. Anderson-Uzpen: starting a committee to maintain the public land and. trail, donations for the food shelf, City Clerk Notary; requesting residents to supply Heritage Haltwith their emails, graduate shout.outs: and crime in the area. NewNew�Business White Bear Area Police Department Presentation Trends/Department Report -- Chid Swanson The White Bear Lake Police Department is who we have contracted for our .Police Services. Over the. last year,. Jjige T, 2021 through June '1.,1021 Gem Lake had approximately 642 calls for service. Those calls consisted of 2P.police proactive, 125 traffic stops, 53,medicals; l0*theft and.10 motor vehicle thefts. The Police Department. has 3:l Off cers with the. newest starting June 1.5'� one (1) Police Chief, two (2) Captainsi.i.'our..(4) Sergeants, three. (3) 'investigators one (1) Violent Crime Enforcement Taskforce and two (2) School Resource Officers), six (6) Community Service Officers and four (4) Support Staff/Evidenee/Med.ia Specialist. The department provides Use of EoTce Training. to their officers -on -a monthly basis, and. department wide -twice a year. Beginning July 1, 2021 they must start:providing the additional in-service training as follows: City of Gein Lake City .Council Meeting Minutes June 15, 2021 1 E P a g e Signage/Other :Ramsey County had"gardeti-teachin*p,.signs".available.at iio-cosi, Dr. Anderson-Wpen is going to check withh-the:ciounty to see. if they still have -any available. if they do not, the City can decide if it would like to:purchme any signs for the publicland. The. U.iofM extension hasJ Qwledge.on prairie planting, and the City can -consider reaching out to. VLAW.MO to inquire:-abouta rain garden. SEH will need to,be contacted to check on watering and what twdo ifthings die. Heritage Hall Electrical Repair Part Two/Proposed Part Three- Emergency,Lights Electrical Repair Pail two (2) consisted of getting the rest of the ligbts in.the building up -to -code and retrofitted.'This work.was.-cgmpleted May 27, 2021. The City is now moving .on.to part three (3) ofthe electrical work; for the building fora total base bid of $1;750.00 which includes the furnishing and installing of (11) new'Etiiergency Lights in the alie$dy. existing locations and- ( riew Red Exit Signs in'the already existing locations. This will be a shared expense � iih White -Bear Township..Councilmember Cacloppo made a. motion to approve. the.bid.frogi iIEI Electric, seconded by.Councilmember.Lindner: Voice vote: taken, all. voted yes, motion passes; total base bid for NEJ Electric for $I,750.00 approved. Additional Items Requested by White 0eaT Township—Anclio �Visnttl The work has been completed: Proposed Plumbing,Change This. is being tabled until the July City Council Meeting because the quote has not been received yet. Once the.quote is received we would like to use the COVID49 funds that may be available. for this project. Possiibility-of:Secnrlty Cameras Heritage Hall currently has an ancient system and the City is Looking to update.it to something -more modern: Couticilmember Cacioppo has reached out to Roseville iT` and is awaiting a response from them; and is also looking at the option of DVR. City Attorney Mr. Kelly suggested that the City reach*out t6.the White Bear Lake Police Department to see. if they have any funding available for this. and we may get: a.better .deal: Pest Control A proposal from Plunkett's -PesUControl was sent over -for the General Pest Control Program fot June 2021- May-2022 in the total of $601:33. If the City pays the whole. year before the end:of June 202.1 it will receive a 5% discount which. would bring the total to $571.2& With the -total cost more -thin the $500.00 limit for Mayor Artig- SwortileY to authorize it -Will be sent to the City Treasurer to approve: Councilmember Cacioppo made.a.motion to approve the bid from Plunkett's Pest -Control, seconded by iCouncilmember Lindner. Voice vote taken., all voted yes, modon-passes, total bid -of $571.2b will be sent to the City Treasurer to, approve .payment: City of Gem L.Ae City Council Mecting.Minutes June 15,.id21 3 1 P a g-.e Peddlers,'Solicitorg and Transient Merchant License, Form .and Fees Mayor Artig-Swotilley guggested.that the Coundil:add the. daily fee'to the application as-theOrdinance states that the City offers such a fee. Councilmember Linder made a motion to approve the forth; seconded by Councilmember Amite. Voice vote taken, all voted yes, motion passes,. application approved. Dog License and Dog Ordinance Issues - Mayor. Artig-Swomley discussed that our Ordinance was apparently amended to state that dog licenses are valid for two (2) years and the change shows that it took place in 2014. However; the City Clerk looked back at the minutes for that time frame and there was no mention of why they were being changed or that they had been changed:at all. Mayor Art ig-Swomley suggested that. the City change the Ordinance back toyearly registration as the application has stated. It -was also discussed°that there was a need to revise the ordinance regarding the serviceani.mal language; which will be.discussed during the Ittly City Council Meeting: Mayor Artig-Swomley discussed thatthe Ordinance does not have any language regarding the cleaning up of dog feces. The: City Clerk took language from White Bear Townships ordinance to incorporate into GerirLakes Ordinance. Councilmember Linder�tnade.4.motion�to approve the changes to the application and -to incorporate the cleaning of dog feces into the Ordinance, seconded by Councilmember Cacioppo.'Voice votee taken, all voted.yeKs,.motion passes, changes to application have been approved and language added to the City Ordinance: Resolution No. 2021-006 Regardiag'Overaight'Cainpirig..on Public Land Ati Ordinance prohibiting.utilawful camping and providing for -abetment and penalties. for -Ablation thereof was produced for the City of Gem Lake from the City Attorney's office. The Ordinance is to protect the public health, safety and general welfare of the. people ofttte City. Resolution No. 2021-006 was drafted to adopt the new Ordinance. CouncilmemberLindneK-made a motion to. adopt Resolution No. 2021-006, seconded by Councilmember Caciappa. Voice vote taken, all voted yes, motion passes. Adoption of Resolution No. 2021=006 authorizing the City of Gem Lake to appr6ve1he suggested Ordinance on Overnight Camping on Public Land. Discussion Regarding Zoning Administrator.Retirement. Mayor Artig-Swpmley shared that:Planning.&Zoning Tom R,iedesel is:gging to -bp. retiring next.monfh, July. �021. Mayor Artig-Swomley suggested that Torn contract Himself out to help the City of Gem Lake. when needed. City Attorney Patrick. Kelly stated. that there is a waiting.period-of 30-days that Mr. Riedesel would need to go through before being employed through the City-agairi. Business Cards and Email Address for Council Members. Mayor Artig Swomley felt the Council should get.Gem Lake emails for all City Council members.as well as business cards.: The. City Clerk got the prices.arid to get entail for all five (5) members, the. estimate: was: $.1,460.00 per year.. Business cards were prided but depending on the quantity.and it. was suggested that the City Council go with the 250-tard quantity. Discussion was had concerning the use of personal cell .phone numbers listed on the card and*how they would prefer tg just'bavethe office number oil the card and forward calls to them. Councilmember Cacioppo stated that he can look at getting voicemail numbers for all members through his business. City Attorney Patric$ Kelly said that could be-a-confliet of interest in that and. CounOlmember-Caciopp . is in that business. Councilmember Cacioppo made.a motion to approve the purchase of Germ Lake etnails and business cards,, seconded by Couneilt feimber Amlee. Voice vote taken,. all,votedyes, motion passes. -City -Clerk will request emails to be created and then request business cards. Community Outreach to Other Cities and Government Bodies Mayor Artig Swomley stated that the City is still in the process of building bridges with our surrounding cities and goverrnment agencies. City Clerk -has been assigned t4 work with the Ramsey County Election. City of Gem Lake City Council Meeting Minutes June:15, 2021 5 1 P a g .c City -of Gem Lake Plaariing Commission Meeting — June 12021. Meeting Minutes Planning Commissioner Chairman Don Cummings calledthe virtual meeting.to order at.7:05 p.m. Commission Members gtephanie Farrell,. Joshua Patrjok,.Art Pratt and Derek Wippich were present. Also present: Planning and Zoning Tom Riedosel, City Attorney Patrick Kelly, Mayor Gretchen Artig- Swomley, and residents Daniel Meysemboutg,Ben John§on, Jim Lindner, IssacNelson, Harry Groves, Hazel White, Cindy Scruggs,. Bob Scruggs, Carol Schacht. Aoaroval of Minutes Pratt introduced a motion to approvethe..minutes of the May 4 Planning Commission Meeting. Wippich. seconded :the motion. All in favor, motion approved. NeW Business - .Cummings informed those in attendance that three publichearings would be held in succession, and that the public would -have a chance to provide input on all three subjects. He. stressed that there was only one application :on the table that required,action that.being the matter of a Conditional Use Permit for an 8' fence.on-the applicariVs property. The other two matters would be discussed, due to1he:intertwined.nattire of the -issues at hand: Cummings poh#ed.-Gut.that each of the three topics had been properly noticed in the White Bear Press and that neighbors within-350 feet of the property in question had been sent a letter.about the public hearings: or Amendment to the Gem Lake Consolidated Land Use Ordinance -Number 131, RS: Zone District Tom Riedesei reviewed a'report on the request by Dan Meysembourg td begin an organic truck farm on his property at 4144 Scheuneman Road. After a careful look. at the various applicableordinances for this type of use, he determined that the use was. permitted, although. the lot.was..only .44 acres .in size. Wippich introduced a motion to -open :the public hearing on the Cohsglidated.Land Use Ordinance 13.1.. Pratt seconded the motion. All in favor, motion approved. Cummings stressed that no::application for variance, amendment or CUP regarding this ordinance had been received. Due to the interconnected nature of the farming request, he felt it was a good ideaxo discuss the possible need for future amendments as it regards truck farming. Since. it was determined that this use: was permitted .in this. zone, the commission felt no. particular action was needed at this time. Wippich suggested that the commission look at the possible need to*place language in the ordinance section pertaining to maximum percentage of a property that* could be under cultivation for .purposes.of.a truck faun. Another suggestioniwas that truck farming be specifically limited to certain zones in the city or to property of a certain .defined size, such -as a minimum. of one acre, Wippich motion to close the.public hearing on this matter. Patrick seconded. the motion: All in favor, motion carried. • Conditional Use Periitiit at 4144. Scheuneman Road to Permit an 8 foot hence .for Urban Gardening l ty•ofGiem.Lake.City.CouncilMeongMinytghne 4#11 City Attorney Kelly provided. an explanation of.the difference between a CUP and a variance. Healso wep into:some detaffas-to permissible reasons for granting a variance, according to state. law. Nelson said he had no*Probtdm with the concept of organic tack farming, as long as.neighbors and the railroad had no issues with. it. Patrick inti=oduced'a motion to close the public hearing on the set back question. Wippich seconded the motion. All in favor, motion carried. Ptatt asked for precedents on how variances haye to pags:the test forbeing unique to property circumstances. Kelly said mare information wduld 15e forthbordin& Cummings directed Kelly -to ask- Meysembourgto fill out an application for a variance on the set back. requirement for his property.. After that,.a publio-hearing could be sdheduled. for the. July Planning. Commission and voted on by -the city council later that month.. Open Items Cummings gave a brief update on the commission's Work to update the home occupation ordinance. A hearing on this matter with.several .proposed changes will be -held. laterin the sotnmer. The commission is also looking at the list of permitted.uses.'in the Gateway District in.anticipation-of future. developihent, There was nothingxteW to report on the City's:.Comprehiensive flan. Text Meetin6V6tkslaop City Council Meeting, June14, 2621 at Heritage Hall. The June Workshop is oanceled. Ad-fournrnent Being therezto further business, following a motion.from Commissioner -Patrick, seconded -by Commissiot* Wippich, the meeting adjourned at.8.46 p.m. Respectful.;- sribmittec Gretchen -Artip,9 !ornley Qty of Gem Lake City Council Mdedog Minutes June..; 2Q2? 3:1 P a e t Vroll� t r 71i�F_ Aw ...• on 9.17.2020) t. i. y • a. .r a• _ * je: r� s/5/2a21 City of Gem Lake North Scheuneman Road Surface Water Management Plan July 2Q, 2Q2'1 5ra Introduction • Spring 201:6 - Late winter snow, rain and an expedited melt - Inundation and Flooding in the. Scheuneman Road Area Summer 2020 - Culvert Inspections' - Structural, Sedimentation, Erosion and Submerged Conditions - Generally speaking, culverts were .in good shape - Not evaluated for hydraulics • Hydraulics evaluation by preparing SWMP Study Area • North Scheuneman.Road between Highway 61 'to Otter'Lake. Road with the primary areas of interest located at* - Cross culvertarld ddch'system discharging to 309 Scheuneman Road.("Qulvert Area") - Low areas at 3809 and U24 Scheuneman Road {".Soulh Area') - Low area 4076 Scheuneman Road • 'Receiving Waters Golf Course Pond, Gem Lake. Wetlands, Hillary. Farm Lane Pond - Other Low Areas. 1 8/s/2oz1 3 8/5/2021 IIN� ..... . . . . . . WRY South Area 6Provide Discharge Location • Three Sqpnarios (1) Storm sewer system to natural low area (2-) Storm sewer system to Hillary Farm Lane Pond (3) Storm :sewer system to Gem Lake SEH 8/5/2021 South Area (3) • 10-Year 7 8/5/2021 Recommendations • Water Quality —Additional Soil Investigation -.Investigate; private Omperty. owner' Interest in selling. land. easements;. or other drainage permissions Outreach Residential Rain Gardens Partnership vnth Gem Lake Hills Golf Course Ult Next Steps • Review Draft Report • Comment • Review Meeting as Needed is Questions? Emily Jennings (6.5.1) 302=7669 eienn ing sgDsehi nc.com SEN T. A. schifsky & Sons,. Iric. , 2370 Highway 34 East TA- ,°-Sch North St. Paul,. MN - Phone (651) 777-1313 & SONS, juc. ww_w.taschifsky.com :................ ...........::.: ..:..:.... .................... ................................................... ............ ............. .......... . ............................................. _ .......... OSA ; ....:..... Bid To: City Of Gem Lake Attention: Melissa Lawrence Job: StreetTOching Phone:. 651-747-2792 Location: Scheunemon Road 3; Gaunfy.koad E Address: Date: 7.8.21 Email: meiissa.lawrence(c7gemiakemn.orq We ro. ose.the following for the above referencedproject: Description Unit; u nti Uni':P'rice . •• Ari�oiint Street Pa.tchin 1,500.00 Mill Out Patches Along Concrete Apron Furnish And Install 3" Of (SPWEB340B) Bituminous Base Bid Cost = 11,500.00 Notes: Bid is based on units fisted above and provided pion. Not included in bid: are permits, unforeseen safe conditions, surveying, removals, subgrade correction drexedvatlon, geotextlle fabric; traffic control, acid testfng. Contractor's Guarantee We guarantee all material used in thls.contract to be 0s.spec+fied oOove and the entire job. to be. done in a neat..workmanfike manner. Bid is based on quantities stated. Any variations fron}.plon or alterations requiring extra labor or material will be performed only upon written order and billed in.addition to:the sum -covered by this contract. Prices are for 2021.finless otherwise specified; 'thank *ou.for the opportunity to cjuote.. If you have any questionsplease do not hesitate to cdll. T.A. Schifsky & Sons, Inc. (Affirmative Action, Equal Opporfunity Employer) By. Date 7.8.21 Nicholas Schifsky - 651.808.0952 Accepted By: (Bid must be signed and ref , ned) Date ;Z-o; .J Building a Better World for All of Us' July'20, 2021 Gretchen Artig-Swomley Mayor City :of Gem Lake 4200 Otter Lake Road Gem Lake, MN ;55110-5231. Dear Ms. Artig-Swornley: RE: City of Gem.Lake, Minnesota Hoffman Rd.Storm repair SEH No. GEMLK 161751 14.00 We are pleased .to submit this letter proposal. for preparing construction. plans, design, gathering bids and construction services for the storm sewer repair of :the outlet and mainline between Hoffman Rd. and the BNSF railroad. These improvements will include removal and replacement of the.existing storm line that has deterioratedand fell apart. causing erosion on the railroad tracks: This letter supplements the Agreement for Professional Services between the City of .Gem Lake,. Minnesota (Owner),. and Short Elliott Hendrickson.lnc, (SEH6) (Consultant}, for providing professional services. Scope of Work We understand the project to consist of.preparing the construction plans and. observation for the storm sewer repair between Hoffman Road and the BNSF railroad. The anticipated improvements would include removal of the existing.storm pipe and installation of.new pipe and structures. A preliminary:range of construction costs for the storm sewer repair is between $50;000 to $60,000 dependent op the.bidding climate. Our scope of work for the Hoffman Road Storm repair described above would be. as follows: • Perform a topographical survey of the project area for use in preparation of the construction plans. • Prepare an estimate of probable constructioncosts and proposed project schedule. • Prepare.cons#ruction plans and sp..ecifications for the.improvements as.described above. • Coordinate.with BNSF railroad. with the proposed improvements, • Review construction documents with the City prior to the advertisement forbids. • . Shop. drawing review • Resident Project,representativ.e construction observation (est. 5 hrs a day for 1 weeks) • Construction Administration • Conduct final site reviewlproject closeout Engiheers I Architects I . Planners I Scientists short Elliott Hendrickson Inc.; 3535 Vadnals Canter Drivei-St. Paul, MN.55110-5198 SEH is. 700% employee-pwned I sehinc.com I 651.490;2000 i .800.325.N55 1 888,908.8166 tax Haffmaa Rd S1aan.Sewee Repair Gnn Lake.; MW 71IM21 NO: TASK PROJECT MANAGER PROJECT ENGINEER CIVIL TECHNICIAN SURVEY CREW CHIEF ADMIN 1. STOR.11 REPAIR DESIGNICONSTRUC iON Admintstration/coordmatmn 4 Perform to onra hi cal sunct fi Aiialyze drain. a areas titr pipesizirg, q Pre: are Construction plan sheets .8S 24 Pre arc proyct specifications 12 8 Tak&off uwwics and prekare Engineers Estimate 4. Solicn pro1w for bids 4 1 Construction Mscr,atwn 8 25 As built preparalion 4 TOTAL TOTAL FEE Assumptions; I1 esumate dots nut wlude addiiionaT DN5F railroad fees ?J does nol include preparation of easements or descriptions 3 t does nol include purchasingcosta of casements S12000 7RN2o2 t 13 5Z PSI X:�F3iC7�GE81Li:1CammaiVPropor�hUioRmin US iorm rcpmn4fo1rman.Rd Storm Repae PropaK[ 6/2312021 err® City of Gem Lake Summary Portal 708 Scope of work to include: Installing (3). sensor lavatory faucets. Installing (3) pressure assist toilets (ADA.., View More Mil $7,806.14 Your Price Your Price $4,768..55: y6irprice $3,037.59 Install new dri.nkingfoudtaK-9*G1PM; Stainless Steel Unit is solit level with water bottle filter. We will sur)bly labor and https:llestimate.myservicetitan.comlestimate101z28Nb3B5-(gwbdVKOitwBidk(l144979643 112 PER SECURITY CCTV System Proposal�`""`� MAR SERVICES Twin Cities Sales Rep: Proposal Number. Q22771 9036 Grand Ave S Todd Baumgartner Proposal Date: 7/16/2021 Bloomington MN 55420 t952j 887-1164 Phone' (952) 800-7716 TBaumgartner@permarsecurity.com Fax: Security Alarm.Systems * Fire. Alarm. Systems Video Surveillance * Access Control Systems * 24 Hour Monitoring Sitg information Billing Information Name: City of Gem;Lake . Name: City of Gem Lake 4200 Otter Lake. Road 4200 Otter Lake.Road Gem Lake MN 55110 Gem Lake -MN 5s110 Phone:661747-2790 Fax. Phone.661747-2790 Fax., Contact: Melissa Lawrence Contact., Melissa Lawrence Package Detail COW 1emt117enctiptlon L2=jon 1 VMAX IP Plus 8 + 4 Channel. NVR with Switch, 8TB 4 4MP'Turret IP Camera with 2.8mm Lens and WDR. 4 Bracket, Junction Box 4 PoE Surge Protector 1 Wiring, Network Cross Connect 1 Installation Services- Video Surveillance Ali prices are valid for 30 days from the proposal date.. Installation Amount Outright Sale with no Maintenance $4,113.84 r] Scv a of Work Per Mar Security will provide and install a video surveillance system. The existing GE interlogix video recorder and cameras are no longer manufactured or supported by the.manufacturer. The existing system will be removed and replaced with a video surveillance system which is NDAA 1 TAA compliant. A new VMAX.IP Plus network video recorder with integrated.8-port PoEswitch, 4TB hard drive and 03 video management software will be provided and located within the secured office storage. room. The existing monitor shall rerna€n. and will be connected to. the network video recorder for administration of the system. Four new 4MP turret style IP network cameras with fixed wide angle 2.8mm lens, true wide dynamic range, Smart IR and video anaiytics will be provided and installed to.view the exterior building areas. - The three existing low -profile mini dome cameras will be removed and replaced with the new turret style cameras. The existing network wiring shall remain to connect the new 4MP IP network cameras to the new network video recorder.. - One new 4MP turret style IP network camera will be provided and mounted to view fhe.back-exterior doorway / walkway area.. New network wiring will be provided to connect this new camera to the. new network video recorder. New PoE surge protector modules.will be provided and Installed on the exterior IP network cameras. Professional installation, wire, w€re pulling for to the new back exterior camera, initial configuration, testing and standard user training is included. Page 1 of.2 �Wcms.. Command . 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Display up to 144 cameras (Windows) 64 cameras (Mac) per monitor Dual monitor; up to•288 views` Playback•reedrded video while watchInbL live view on tho same screen Remote recorderconfiguradon Screen recording` • Thumbnail search • Calendar search • Event search Epsy video clip export Device health monitor via the event server software* 1 Real-time monitoring of devices and cameras via the event server software Simplified Ul with interactive dashboard dhd color -coded event notifications' • Share site'sstatus report Wa•e-mail • No annual maintenance fees; free upgrades. and technical support Remote Monitoring Software C3TM CMS Specifications OC3!�Y901 s,�11BC �� lVintlo• 7 wsS64bit) or h�her I Windows 71 (64blt)or higher n1gC! IOS,;O;ti ••,_,_._ Linux- Uhuntu• 14^04 LT5 or hiyner Manage up to 256 devices i Import and export device ksls, users and i import sites from CT- CMS favorite list _ Auto discover devices in local network_ _T t•lultle_i monitor support__,_____,,-._ Pan cram ic view. up to 4 cameras I Schedule to r¢CQIvQ email of the SitE;•;tMVS• (Vert�C01(4 •I), _h Orl�ontal(lic4), quetl(2x2) Health check —antl IivQ ;Y'S[¢m :_tatu; _ J_ -screen _ !i0a�th •:heck and.liv¢;��Sj_em 5ta tu5'_ _„-.,,, record �Print_s�anshot---_—-^ ---�-- Customize vle_ws ...._.,,.__,. -"I'IARiAUB/t4YSOL database'µ customi2able IOvaut .. .., ._....._.__.._......._... _.._.__......,,.. Device lop search with vidon L,ve event video pop-up Download and update tha CMS directly from the applicatlon• _ �•�Thumbnail„(a d_v_ance pre�;ew_:�earchZw,_.._.L._-__.._.____—..—______��_-.___ Event ------ ^ .._. „� „err, �„�,.�. «,.er•„ ....... ..... .....,.,.,.:..—............-..... Multi -channel multi-511e Windows: 144 cameras por connection: tfac: 64 cameras per co_nnecNon ' Dls la real-time ovens; from rho dovirEs Search Qvents by keywords �t-tultip Ee layouts — — y� fiU31_ln0 oiler• -- �_�~-_� _Customr_e view; _ _ Sheet Of hide E/Enls mM•✓--Y-•yT,-� �....-_—_. _-_.-__....enLs ..,,.._.__.___ zoom Color code events _Digital —� -•�,_-____M-� •rPTZ....�._..��....-.. Sequence through layouts — yChannel dran and drop„_____^---_-,,,,,,•-f�„____----_-._,_,_„__.,,,_��._.__�_.. Channel sequence Undo action__ .OSD control (FPS_ resDlutlon. mode, title) _•_�TT_•,T�_ W �_____-_ _ Side cha nnof__ Mulls-channel_mulu-site _ ..-Past Playback back with skip option-...Im�...���_.-.__._..._...-_�_....�_..----_._.�..._ Gump 2.4.8. 16.32.64 seconds) Streoming backup (live or p)ayback): AVI %Ah time stamp �Schodule backup (dale and time. cha nnot)I I Recorded data Information -Permission set by us Us Overview at all the sites View details per site bydally, ". 5 UPDLV!' PRODUCTS .<:. :: ...:.. :...... .... ...:... ..:. ., .. .. :. .. ..: VMAX•Al Plus•^DVR ....�v ..� _ VMAX• Al' DVR (Ilve,ptaybackk P7l�U7C control remote backuQ via the time•I,neL­__ V!4AX• PP Plus- NVR Windows• 7(i t) 1 10.12 (Slw ate_-���_j ---- ---- — — - i------ Book Pro CPU —E 2rfd Gen Intel {3 s Mac 11 1 ?.4c) Video BUitk-tn Ih;e<' HID i IRIS graphics ------------- __.. ... P55 .5000B-lT9-_.._4._.__._,_,....-..256G8•._.__.-..____..--- _ Mar. channels I J _ 32 _ 32 _ • EVENT SERVER MINIMUM SYSTEM REOUIREMEIF7— 777- OS �_.,_µ,__�_,-_Yllntloves 7• 64bft1•____--,_,� ...M-.- �µ. CPU ��� � - t 4th Intel' 15 3.7Ghz or higherHDD _ _ RA ff • Windows. only 1, • ®. www.digital-watchdog.coRl ' e CoPyrightkDW. Afl rights roswved Soeclficatims arw pnunq subject.to change. vrlel»ul natlae.. (DIGITAL WATCHDOG 4MP ® ®• YEAR Rt3solution 2:8; 3,6mm Fixed W0R Smart lR" IP67 Rated Warranty tens Options Summary These MEGApix* IP cameras deliver crystal-clear images at 4MP resolution. and real-time 3Ofps, The IP57-rated turret camera features 2.8mm and 3.6mm fixed lens options and .a .360' camera gimbal for absolute view adjustment. Added intelligence. includes line crossing• perimeter. intrusion, video :tampering detection and. object classification. All MEGApix' carnems• are ONVIF.conformarit, assuring their successful integration with any open -platform solution ❑n:the. market. Features • :4MP VY image sensor at real-time 3.Ofps, '2:Smm fixed lens • .3.Zmm fixed lens • True Wide Dynamic Range(WDR) Multi codecs (H.M, H.264> MJPEG)with simultaneous dual -stream • 100ft range Smart IRr" Object classification video analytics • Line. Crossing and perimeter intrusion video. analytics Video tampering with scene change detection video.ana.lytics • Video tampering with video blur detection video analytics • 'Video tampering with abhormal color detection video.analytics • Smart DNR'" 3D. digital noise reduction • True day/night with.mechanical 1R cut filter Programrnabl.e.privacy zones Auto gain control (AGQ Backlight cojrlpensation (BLQ • De+og"' extreme weather image compensation Auto white balance (AWI3) Motion detection • Audio. input through built-in microphone. MicrQ.SD class:10•card slot (card not included) Web.server Kalil In • PoE class 3 and*DG12V• IP67 dust -tight and waterproof to 3 feet • lK 10-rated impact -resistant 5 year warranty O n V w 4MP turret IP camera Dimensions .unit: inch Specifications 4Mp 1/3., Cf•105._.___M_.._......___.._......_._____._._._.. Total fxels I2592 (H) x 1520 (V) Minimum:scene illumination _ 10.005 lux (color) :LENS . :.:..:..... : . Focal lengthy �_.._.�._...—_..._... 2.Smm, F1.6 (DWC-r•1T94Wi28T)- - - - - - - ._ 3.6m_m_F1.6(OWC-MT94WI36T).. —_— Lens t),pe-^,-_,_------- .._.._._.____..___ Efxed lens—_ Field of view (FOV) 100.4' (ONJC-MT94Wi i_) 80.6° (DWC-MT94V1136T) ![!distance ULOOft range __._ 1/0 Audlo ini'out and compression ,at audiRjnput. 1 microphone built -In, �G.711A/U OPERATIONAL. .. ...:.:::::::.::....... Shutter mode Shutter speed k 1 30s - 1(I000OOs Auto gain control �� I Auto_ ___ __ __� Day / night [Auto, day (c),olornight (e/W7.schedule Smart DNR"' 30 digital noise reduction' 3D DNR VJidcnamic ran a�W�R) _____• )rue WDR, 120de Prlvac zone i4 rogrammableprlvac masks Camera analytics Line crossing, perimeter Intrusion, video tampering detection (scene change, video blur, abnormal color detection), object classification I (differentiate humans from ob a ls) L..— Alarm notificatiOnsW TNotlflcations via a -mail or FTP server rlemory slot _ Micro SD / SDHC / SDXC (card not Included) IM LaN 802.3 compliance 10/100 LAN video com ression type H.265, H.264. MJPEG Resolution _ 4MP (2592•1520) at 3Cfps _ _ _ Frame rate W _ T —_ —_ Up -to 30fps at all resolutions — Video bilrate ~ _....T 64 Kbp_s - 8 Mb_ps ~ �� Bitrite control Multi -streaming CBR/V8R at H.265/H.264 (controllable frame rate and bandwidth) Streaming ca abilit Pu Fstream at different rates and resolutions 1P _ —_T___ ._—UDP, IPv4,IPv_6__ ^ Protocol IPv4, tPv6, DHCP, NTP, RTSP, PPPoET i DONS, SMTP. FTP, SNMP, HTTP, 802.1x, UPAP, HTTPs. QoS �['C Urlly i IY Irrllrlr, 1, 1'tHl. nll4 rrl rcl. JJLn�nl�C Ol�Vn .._...._..___.._._. 1(1D/PW), SSL/TS1_ Web viewer OS: Windows' Browser: Internet Vldeo mana umont software DNJ Spectrum• IPVMS ENVIRO_NMERfTAI:'��i�:S:�:��':����.:. .:. '....: �; �-::��:'�r:::�:`::id.�a:::::?i[s,•:•:;;k^;� fit;?it„�. Operating tempeiature -22°F - 140•F (-30`C - 60°C) O�eratlnc�humidlty__^_,_ �,__, ?OT95?L RH (non _condensin�t-____- Other certiflcatlons ; CIE. FCC, RoHS ELECTRICAL Power requirement 1 DC 1211, PoE IEEE 602.3af Class 3. (Adapter not ;Included) Favverconsum lion <7.SW ,n .: :::............: _ _MECHANICAL.- Material_ _ _ _ Olmensions���— [Meta turret housing_......._._._...-.__..._.__...__. � .1.01 _F N'el ht Warranty Ib 0.46 k ; 5 year warranty www:digital-watchdog.com ,. Ci*yratrt T'DW. All rights rese—d. Spec ifications and prig; suhieCt to Crwrleb WitMVt r1CdCO3. i.•T.rnre ::,a-rt-+'an,:a SOLD+•n CORPORATE MECHANICAL IWAC'CcmmercialAndustrki Installation 4 Scheduled Maintenance ♦ 24 hr Service Energy Management Design Build Engineering PROPOSAL .)ATV,: 10/29/19, Rev 6/24/21 SUBMITTED M. Melissa Lawrence FROMr Kevin Alger JOB NAME: Building Automation Upgrade LOCATION: Gem Lake City Hall We propose the following: We propose to provide labor and material to upgrade the existing building automation: ■ Provide and.install (1) Jace.834 w/16-Universal inputs, 10-Re1ay outputs, 8 -Analog outputs. ■ .Provide and install(l) IO-R-16 w/8-Universal inputs, 4�Relays., 4-Analog outputs ■ Retltove-existing Jace with existing.program and graphics. • Checkout -and test of existing controller inputs and outputs. COST: $7,485,60 Excluded: Engineering Code upgrades or modifications required by the. authority having jurisdiction Overtime labor All material is guaranteed to be as specified. All work:to be:completed-In a-worktnan-.like-manner according to. standard practices. Any alteration.or deviation from above specifications involvingextra cost will become -an extra.charge over and above:the estimate. All agre6ments contingent upon strikes, adoidents ordelays beyond our control, Owner to cant' fire; tornado and other necessary insurance: Our workers. are.fully 'covered by Workman- s,Ccimpensation Insurance; Price.is firm: for 30 days. AUTHORIZED SIGNAT171tE: _ " fc� j AC.CEPTANM OF PROPOSA1i:*Tho abgve.prices, specifications and conditions Are. satisfactory and are hereby accepted. You are authorized to do the work as- spe ' . Payinent will be made as outlined above, AUTHORIZED SIGNAT DATE OF ACCEP- :5- PA mm.101h, 3114 I3illsboro Avenue North *. New Hope, MN 55428 Phone: 4763) 533- 070 f fax-. (763) 533-34.64 ♦ www.corporalemect ani.cal.com CORPORATE MECHANICAL NYAC ContmeiciWlndustrial Installation + Scheduled:.Wintenance ♦ 24 hr Service Energy Management ♦ Design Build Engineering. PROPOSAL DATE: 6/24121 SUBMITTED TO: Melissa Lawrenpe FROM: Kevin Alger JOB !NAME: Boiler Repairs LOCATION: Gem Lake .City P9j1 We..propose the following:. We pFppose to provide labor and rnaterial tQ perform -the fallowing scope: .isolate Wiler and remove glycol • Install.a manual reset LQw Water. Cut Out • Replacethe boiler relief valve 40 Wire the LWC-Cr into the control pircult. • Pump glycol back -into.. the system Start up &.test boiler operation sand safeties COST: si'U-5.09 • Cost is based on boiler isolation valves holding: Excluded: Engineering Code upgrades or modifications required by t6*.aothority having. jurisdiction Overtime labor Ali material is guaranteed: to Was specified. All work to be,compl6ted in*A wcA nan like.1madner.according to standard. practices. Any alteration ordeviation from above. specifications involving extrecost will become ap.extra charge over and above the estimate. All agreements contingent upon strikes, accidents or delays beyond pur control. Owner to•catry fire, tornado and other necessary insurance.. Ovr workers are frilly covered by Workntan's Compensation Insuisttcc. Price is firm for 30 days. AUTHORIZED SIGNATURE: ACCEPTANCE OF PROPOSALr. The above prices,. specifications and conditions are satisfactory and are hereby accepted. You are authorized to do the: work ass merit wi made.as outlined above.. AUTHORIZED SIGNATUI?d� DATE. OF ACCEPTAN 5114.I-019b&6A.venue North • New Hope, MN 55428 Phbnd:.(763) 533-3070 • Fax: (763) 533-3.464. 4-ww%v.corporatemeci;a :ical.ca:: 481.5 White Bear Pkwy • Saint Paul, MN 55110 Phone 651.771.1000 • Fax 651.771.9119 St. Cmik FalEs, WI I Eau Craire, W] neielectric.com An Equet Oppadunity Employer .'ace � J.uly.9, 2021 City of Gem Lake (Heritage: Hal)) 4200 Otter Lake Road Gem Lake, MN.55110 Attention: Jim Lindner Phone: (651) 747-2790 Email: Lindner1858 ahoa,com RE: CITY OF GEM LAKE, HERITAGE HALL — LED RETROFIT PARKING LOT LIGHTING PROPOSAL M N21004.007 We propose to furnish and install the followingelectrical. scope atthe move location. All workto be completed during normal business hours; and taxes included. SCOPE OF WORK Per the description .of work provided by our Service Electrician OPTION 1 (TEST) LED RETROFIT PARKING LOT LIGHTING BASE BID ::.................... ..... $510.00 ■ Remove: (1) existing. Parking Lot Pole Lamp. • Nrnish a.nd install (1) new Parking. Lot Pole LED Retrofit Lamp. a. NEl Electric cannotguaranteq. that this option will work.. The goal is to test out (1). Lamp and. if it works, we will proceed with .Option 2 below. • Demo (2) existing Soffit Fixtures by the front door. • Furnish and install {2) new.8" LED Retrofit Can Lights 1n the front door Soffit. • Test to. ensure proper functionality. • All work to be completed during. normal business hours. OPTION 2 (IF OPTION 1 WORKS) LED.RETROFIT PARKING LOT LIGHTING BASE BID:...................................................................................... $2,150.00 • Remove the remaining (4) existing Parking Lot Pole Lamp. • Furnish and install (4) new Parking Lot Pole:.LED Retrofit Lamp. • Demo (2) existing Soffit. Fixtures by the front door: • Furnish and install (2) new 8" LED Retrofit Can Lights in the front door.5offit. • Test to ensure proper functionality. All work to be completed during normal business hours. 1 Management Report for City of Gem lake, Minnesota December3l,'2020 MMKR CERTIFIED PUBLIC ACCOUNTANTS To the City Council and Management City of Gem Lake, Minnesota PRINCIPALS Thomas A. Karnowski, CPA Paul A. Radosevich, CPA William J. Lauer, CPA James H. Eichren, CPA Aaron J. Nielsen, CPA Victoria L. Holinka, CPAICMA Jaclyn M. Huegel, CPA Kalen T. Karnowski, CPA We have prepared this management report in conjunction with our audit of the City of Gem Lake, Minnesota's (the City) financial statements for the year ended December 31, 2020. We have organized this report into the following sections: • Audit Summary • Governmental Funds Overview • Enterprise Funds Overview • Government -Wide Financial Statements • Legislative Updates • Accounting and Auditing Updates We would be pleased to further discuss any of the information contained in this report or any other concerns that you would like us to address. We would also like to express our thanks for the courtesy and assistance extended to us during the course of our audit. The purpose of this report is solely to provide those charged with governance of the City, management, and those who have responsibility for oversight of the financial reporting process comments resulting from our audit process and information relevant to city finances in Minnesota. Accordingly, this report is not suitable for any other purpose. WaZ�, Wau ., K �.. ' & . , P. A Minneapolis, Minnesota June 22, 2021 Malloy, Montague, Karnowski, Radosevich & Co., P.A. 5353 Wayzata Boulevard 9 Suite 410 • Minneapolis, MN 55416 * Phone: 952-545-0424 • Fax: 952-545-0569 • www.mmkr.com -AUl>tiiT S`U.IVmARY The following it -a summary of�our.audit work, key. con6lusions, and other information that we consider important or that. is required to be communicated to the City Council, administration, or those charged with governance of the City: OUR RESi'UNSIBILITY UNDER.AUDITING STANDARDS GENERAI.I.Y ACCEPTED IN THEUNITED STATES OF AMERICA AND GOVERNMENTAUDITINGSTANDARDS We have audited the financial statements of the governmental activities, the business -type activities, and each major fund of the City as of and for the year ended-Decem.ber 31, 2020. Professional standards require that we provide you with.information about our responsibilities under auditing:standards generally accepted. in the United States. of America and GrivernunentAudiang.Standards; as well as Wbi oration related to the planned scope and timing.of our audit. We -have communicated such: information to you verbally and in *our audit engagement letter. Professional standards also. require that we communicate the following information related to our audit. PLANNED SCOPE AND TIMING OF THE :AUDIT We petforined the audit according to the planned scope wid.timing previously discussed and coordinated in. order tobbbWn sufficient audit evidence and complete an effective audit. Aurr Oi IN10N AND FINDINGS Based bn-our audit dthe'City's financial statements for the year ended December 31,.2020: We have issued an unmodified opinion on the:City's basic financial statements. We reported one matter involving the City's internal -Control over financial repotting. that we. considered to be a material. weakness: 1. Due. to the. limited size Qfthe City-'s office staff -the City has limited segregation oftl�lties in. certain areas: The results of our testing disclosed na instances of noncompliance required'to be: repaRrted sunder Government Auditing Standards. • We reported three findings based on our testing of the City's compliance with Minnesota laws and regulations: I. Minnesota Statutes require the. governing 'body of the City to annually delegate the authority to make electronic funds transfers to a designated -business administrator'or chief financial officer or the officer's designee. The City did not complete this delegation for the year ended Decemiber.34, 2020, 2. Minnesota Statutes require payroll time sheet approval for employees. The time sheet for the .City.'s one employee didnot contain. a declaration :indicating that. the fads recited on the payroll are correct to the. best of the employee's information and belief. 3. Minnesota Statutes require. unclaimed property held foriftorethan three year (or one year for unpaid compensation) .to be reported:and paid or delivered to the state Commissioner of Commerce each year. This requirement was not met by the City for the current audit f, year. Uniformi Guidance Written Controls and Micro -Purchase Threshold Federal Uniform Guidance requires that nonfederal entities must haye`and use documented procurement procedures consistent with.2CFR § 200317=326 for the -acquisition of - property or services required under a federal award or subaward. Effective August3l:, 2020, the, federal micro -purchase threshold;*whieh is the threshold that allows for procurements witltout.-solicitmg*competitive:price or rate quotations givon certain conditions; was increased'frorn $3,500 to $10,000 in tne'Federal Acquisition Regulations (FAR). Effective Novbtribe>r 12; 2020, the Uniform Guidance was also. tevised.to allow nonfederal entities. -to establish. a.micropurchase-threshold higfier than;he S 10,000 threshold established in the FAR under certain circumstances. The nonfederal entity may self. -certify a micro purchase threshold up -to $50,000 -if the re itirements=in 2CFR. § 200.320(a)(1)(iv) are followed. Requirements, include -an &Mudlxelf-certification an clear documentation of the. justification to support the increase in*the threshold. Acceptable,remons for justification gust meet one ofthe following criteria: • A qualification as a low riskauditee, in accordance with the eriteria in § 200.520 for. the-mostrecent audit, • An annual internal institutional risk assessment to. identify, mitigate; and manage. #financial rinks, or, A higher threshold consistent with state law. This flexibility would allow Minnesota local governments td increase am -align their federal procurement procedures, specifically the micro -purchase threshold, with state law, which allows for procurements below $25,000 to be made without competitive. price:or rate quotations. We. recommend that the City review its.euttent.federal procurement policy. I.fthe micro -purchase threshold in your currently adopted policy N below the,allbwable FAR limit of$1-0,OOU,;you would need to make: a orie-time amendment to. the policy to adopt the $1`0,000TAR limit before using it..I.f you prefer to increase. Your federal miero-�purchase threshold. to $25,000 to align it with stele law, in addition to amending, your. federal procurement policy, you would need to annually certify the: .i'iiigher threshold and the. justification for usingthe higher threshold, SIGNIFICANT ACCOUNTING POLICIES Management .is responsible for -the. -selection and use of appir fate: accounting. policies. The significant accounting policies used by the City are desenbed in Note 1 ofthe motes to basic financial statements. No new accounting policies were adopted.and the..application of existing policies was not changed during the year elided Deeember31, 2020. We noted. no, transactions entered into by.ihe City during the Year: (or -which there is.a1ack:ofauthoritative guidance. or. consensus.. All signifieant.transactions have been recognized in the financial statements in the proper period, ACCOUNTING ESTIMATES AND. MANAGEMENT JUDGMENTS Accounting. estimates are an integral.pit of tho.`ftnaupial statements prepared by management andare based on inanagement's knowledge and experience about past:and current events. auw assumptions. about future events. Certain accounting estimates.are particularly sensitive because.of their significance to the financial statements and because. of -the possibility that future events: affecting them may'differ significantly from .those expected The mostlensitive estimate affecting the financial Statements -was: ;; • The.dopreciatiwof capital assets involves estimates pertaining.to useful. lives. -3- GOVERNMENTAL FUNDS OVERVIEW This section of the report provides you with an overview of the financial trends and activities of the City's governmental funds, which includes the General, special revenue, debt service, and capital project funds. These funds are used to account for the basic services the City provides to all of its citizens, which are financed primarily with property taxes. The governmental fund information in the City's financial statements focuses on budgetary compliance and the sufficiency of each governmental fund's current assets to finance its current liabilities. PROPERTY TAXES Minnesota cities rely heavily on local property tax levies to support their governmental fund activities. For the 2019 fiscal year, local ad valorem property tax levies provided 40.8 percent of the total governmental fund revenues for cities over 2,500 in population, and 37.6 percent for cities under 2,500 in population. Total property taxes levied by all Minnesota cities for taxes payable in 2020 increased 6.1 percent from the prior year. The total tax capacity value of property in Minnesota cities increased about 6.5 percent for the 2020 levy year. The tax capacity values used for levying property taxes are based on the assessed market values for the previous fiscal year (e.g., tax capacity values for taxes levied in 2020 were based on assessed market values as of January 1, 2019), so the trend of change in these tax capacity values lags somewhat behind the housing market and economy in general. The City's taxable market value increased 2.7 percent for taxes payable in 2019 and 8.7 percent for taxes payable in 2020. The following graph shows the City's changes in taxable market value over the past five years: $140,000,000 $120,000,000 $100,000,000 $80,000,000 $60, 000,000 $40,000,000 $20,000,000 Total Market Value 2016 2017 2018 2019 2020 -5- GOv1.:RNmEN'rAL Fu". BA,[,Aj1 ag The following table summarizes the changes in the:f ind balances•ofthe City t.governmental funds during the year ended December 31, 2020, presented bDth•by fund balance classificatibn*and by major fund: Governmental Funds Change in Fund -Balance Fund Balance as of December 31, 2020 .2019 Change Fund balances of governmental funds 'total by classification Nonspendable $ 1,13.7 $ 1,050 87 Restricted 256,4.76 229.,444 27,b32 Assigned. 452,003 .242,288 209,715 1)nassigned 262.05.0 .259,989 2,061 Totafgovernmental funds $ 971,666 $ 732.171 S 239,895 Total by fund General .S• .263,187 495;267 S (232,080.) G.O. Capital Improvement Plan Bonds Series 2007A 1RIZ 124,962 4,24.1 G.O. Capital .Improvement Plan Bonds Serics.2018A 82,639 59,225 23,414. Ho main Road (232,019) 232,018 Schueneman Road — (2,210) 1210 Street Improvements. 451003 242,289 209,71.5 Parks and Playground 44,�94 . 45,317 (623) Total governmental funds Of-06 $ 732;77t $ 238,895 In :total, the fund. balances of the City's governmental funds increased by $239,895 during the year ended Qecetnbet 31; 2020. Assigned fund balance increased $209,715, primarily in. street improvements. The .d&-1hte in the. GeneralFund balance•is mostly due to fund balance transfers to.financethe 4c 1yity.in.the Hoffman Road Fund and Udie street improvements. -7- The expenditures*of governmental funds will also vats+ from statewide averages and from year -to year;. based on the City's circurnstances. Expenditures are classified into three types as follows: • Current —These are typically the general operating type. expenditures occurring on an annual. Wit; and are primarily funded by general.sotrri:es; §udh as taxes and intergovernmental .revenues: • Capital Outlay and Constrnctioa =-These expenditures do not occur on a consistent basis, more typically :fluctuating signifluandy from .year-to-year. Many of these :expenditures are. project -oriented; and.are often funded by.specific sources that have benefited from the expetiditure, .such asspecial assessment improvement. projects. • Debt Serviee—,Although.the expenditures for debt service may be relatively consistent over the tenn of the: respective debt, the funding sQurce is the important factor. Some debt.may be repaid :through specific sources,. such as special assessments. or redevelopment funding, while other debt may be repaid: With general property taxes. The City's expenditures per capita of its governmental funds for the. past threQ years, together with comparative state-wide averages, are presented in: the following tabte; Year Population Governmental Funds Expenditures per Capita With St Wide:Averages. by Population Class State -Wide. City of Gem Lake December31,2019 2018 .2019 2020 2,500--10,000 45.4 467 467 Current General gdveimment $ 152 Public safety 300 Streets and highways 11% Culture:and recreation 103 All other 74 Total current _ 775 Capital outlay and construction Debt service. Principal Interest. and fiscal -charges Total debt service. Total expenditures 438 328 $ 323 $ 303 176 184 228 158 117 104 307 207 125 969 931 760 1J93 138 19 169 1.32 .139 193. .43 1.50 90 93. 211 291 229. 286' 1,424 $ 2,453 S 1,199 $ 1,065 . Total expenditures in the City's: governmental funds for..2020. were $497,481, a decrease of $6.1.,995 (l 1. l percent), or $133 per capita, from the prior year. Capital. outlay and construction expenditures decreased $119 per -capita, due. to less road projeets in the. current year. Total current expenditures decreased $71 per,capita, due.to less development activity itt.th!b current year. Total debt service increased $57 per capita, with the: recent issuance of new debt. In The following graph reflects the City's General Fund revenue sources for 2020 compared to budget: I General Fund Revenue Budget and Actual Taxes Intergovernmental Fines and Forfeits Charges for Services Licenses and Permits All Other &&i00 Viso X�4> &�'o ��00 �sso &�00 ��Lr �s00 o°o �o°o O°o o°o D°o O°o o°o O°o o°o ■ Budget ■ Actual General Fund revenue for 2020 was $531,541, which was $12,403 (2.4 percent) more than budget. Taxes were over budget, due to better than projected tax collections. All other was over budget, due to conservative budgeting and investment earnings performing better than expected. The following graph presents the City's General Fund revenues by source for the last five years. The graph reflects the City's reliance on property tax sources of revenue. General Fund Revenue by Source Year Ended December 31, $500 000 $4 $4 $3 $3 $2 $2 $15 $1 $5 50,000 00,000 50,000 - 00,000 -- 50,000 00,000- 0,000 00,000 0,000 $- Charges for Licenses and Taxes Intergovernmental Fines and Forfeits Services Permits All Other ■2016 $223,118 $9,796 $3,210 $5,705 $34,108 $19,584 ■2017 $359,657 $16,619 $1,072 $36,949 $45,772 $15,787 02018 $379,124 $15,817 $1,145 $48,650 $50,362 $22,515 ■2019 $370,729 $16,759 $1,769 $21,817 $96,742 $18,820 02020 $472,092 $9,885 $620 $1,662 $31,439 S15-843 Total General Fund revenue for 2020 was $4,905 (0.9 percent) higher than last year. Taxes increased by $101,363, due to an increase in the approved tax levy. Charges for services and licenses and permits were less than the prior year, due to less development in the City in the current year. Total General Fund revenue for 2020 was $4,905 (0.9 percent) higher than last year. Taxes increased by $101,363, due to an increase in the approved tax levy. Charges for services and licenses and permits were less than the prior year, due to less development in the City in the current year. ENTERPRISE FUNDS OVERVIEW. The: City maintains two enterprise funds to account for services.the City. provides1hatait financed primarily through fees charged to those utilizing the service: This section oftlie report provides you Ith�an overview o the financial trends and activities oftheCit .r's enterprise:funds, which include the Water Futid and. Sewer Fund. ENTERPRISE nAM FINAI;CIAL• POSIT orq thefollowing table summarizes the changes in.tho financial position of the C.ity's-enterprise funds during. the year ended December 31, 2020, presented both- by classification and. by fund: Enterprise Fands:Change*in Financial Position Net position .of enterprise Rinds Total by classification Net investment in capital assets Uore�tricted Total enterprise funds Total by fund Water Sewer Total enterprise, funds Net Position as of December 31, 2020 2019 Change $ 1,291,806 •$ 1,311,032 $ (0,226) 422;201 .454,037 (31,836) $ 1,714,007 S lj0t069 reS (51,062) A 407,$8Z $ 66:6,278. S (5$,396) 1;1' j 25 1,098,791 7,334 1714,007 $ li765,069 $ (51,062}. In total, .the. net position of the City's enterprise funds decreased by $51,062 during. the year ended December 31,.2020. The decrease in. unrestricted net position i.s primarily -related to negative,operating results in the Water Fond' -in the current year. -13- SEWER FUND The following graph presents five years of comparative operating results for the City's Sewer Fund: Sewer Fund Year Ended December 31, $75,000 $50,000 $25,000 - $- $(25,000) $(50,000) $(75,000) 2016 2017 2018 2019 2020 �Oper Rev $45,117 $56,140 $58,137 $65,428 $61,943 =Oiler Exp $42,720 $54,927 $92,067 $56,516 $60,903 --Inc Before Dep $14,854 $13,670 $(20,013) $24,977 $17,107 -Oper Inc (Loss) $2,397 $1,213 $(33,930) $8,912 $1,040 The Sewer Fund ended 2020 with a total net position of $1,106,125, an increase of $7,334 from the prior year. Of this, $605,915 represents the investment in capital assets, leaving unrestricted net position of $500,210. Operating revenue in the Sewer Fund decreased $3,485 from the prior year. The decrease is due to less home construction, resulting in less collected for sewer access charges. Sewer Fund operating expenses for 2020 increased $4,387 from the previous year. The increase is due to more costs for Metropolitan Council Environmental Services charges. 1IN GOVERNMENT -WIDE FINANCIAL STATEMENTS In addition to fund -based information, the current reporting model for goveriunental entities also requires the inclusion of two:govemment-wide financial statements designed to present a clear picture of the City M, a single, uttified:entity. These government=wide financial statements provide information on the total costof delivering services, including capital .assets and long-term liabilities. STATIE;MFNT'bF N. r PostTtoN The Statement.of Net Position essentially tells you what the City owns and owes at a given.point in time;. the last day of -the fiscal year. Tlieoretically,-fiet position.represents.the resources the City has leftover to use for providing. services after its debts are'settled. However, those resources are not always in spendable form, orthere may be restrictions on how some of.those resources can be used.. Therefore, net position: is divided into. three components: net investment in capital assets, Kesiripted,.and.unrestricted. The following table presents the components. of ihe.Ciky's net position as of December 31, 2024-attd 2419, for governmental aedvities and Business -type activities: Net position Governmental activities Net. investment iii capital assets Restricted Unrestricted Tptal-govftxfiental activities Business -type activities Net investment in capital assets Unrestricted Total business -type activities. Total net position As of December 31, 2020 2019 Change $ 34.4,931 $ 335,.71.9 $ 9,212 765,096 794;416 (29,320) 1;019;820 856,234 163,586 1J29,847 I ; 986,369 143,478 1,291;80.6 1,311,032 (19,226.) 422,20.1 454,037 (31,836} 1,7L4,047 1,705,069 (51,062) $ 3.843,854 $ 3,751,438 $ 92,41.6. The CWs*total net positibti at .December j 1; 2424-was.$92,41.6. higher than`the previous year-end. Of the increase, $143,478 came from. governmental activities and was offset by -a -$$57x462, decrease from business -type activities. The governmental.activitiesxestdood net position decreased $29,320; mainly duetopayments.on long-term debt in the debt service -funds..Uhrestrii Wd net position 'increased $:1W86, mainly due to positive operating results. The decrease in business -type activities net position was explained. in the preceding ,discussion ,of the. activities of the enterprise, funds: -16 LEGISLATIVE UPDATES. The.20201e islative session, con gt €ng.in the second half the state's fiscal biennium, was expected to be a typical short :session focused: primarily on making. relatively minor modifications to the biennial budget: Given a projected budget -surplus of $4 S billion going into the session, consideration of a substantial capital investment and bonding .bill was also a 06tential focus. The. start of the legislative. session.in *F..ebruary wasIollowed by a series,of significant events that -changed the course ofthe.s..ession, including w wQrld»wide :health pandemic; the. death of George Floyd while in police custody:and the ensuing..protests and* unrest, and 4 hotly contested national. election. On March 1% 2020, the Governor iissued. an executive order. declaring a peacetime eiriergency, giving his administration the ability':to. quickly impose restrictions and measures aimed at mitigating. the COVID-19 outbreak. By early Max, the state's budget outlook had changed from a robust surplus to -a projected deficit of: $2,4 billion. The legislative session ultimately encompassed an unprecedented seven special. sessions, more than double doe previous,state record.pf three,,with.the final special session in mid -December: In the -end, a $-L87 billion omnibus bonding.bib was passed that included $1.36.billion ingeneral obligation state boMiing for capital improvements, $31.0 million in supplemental General Fund budget spending, and provisions *for tax relief and economic assistance: The session also yielded anew Police Accountability Act , arrd a $217.0 million economic relief package to help businesses negatively -impacted by the.pandemic. The following. is a brief summary of legislative. changes. from the 2020 session or previous legislative sessions potentially impacting Minnesota cities. Co'ronavirus-Aid, Relief, and Economic Security:(CARES) Act.— The CARES Act provided federal eeonbmic relief tQ protectthe American. people from the pdblichealth and econgrgic. impacts of COV€D-19. Minnesota received approximately $2.2 billion in funding under the CARES Act. -When4he first legislative special session ended without an agreement on the distribution of approximately $841.5 million of federal: Coronavirus Relief Fund (CRF) funding. earmarked for Minnesota local governments; the Governor distributed the 1unds by executive order based on the framework pf-the legislative agreement debated during the first special. session. This resulted .in $356.4 million being distributed directly to Minnesota cities with populations equal to or. greater than 200. The funds were authorized. for use for unbudgeted:costs relateft. the.COVID-19 pandemic,: but.not to replace lost revenues. In accordance with CARES Act provisions, the, eRF funding was available to eover.costs that; 1) were. necessary expenditures incurred due to the public 1mith emergehey-1thited t6 COVID=19; 2) were not accounted for in the entity's budget most recently approved as .of .March 27, 20120.; and.3) were incurred during the, period from March 1,:2020 Through December 31, 2020 (the availability period end date was revised by the state to November. 15, 2020 for Minnesota cities). Emergency Sma1l.Business Assistance Program.— The Legislature created a program to appropriate $60.0 million of federal CRF funding to make grarits available through. the Minnesota Department of Employment and Economic Development for eligible small businesses: impacted by COVID-1.9. $mail businesses employing up to 50. full-time employees are eligible -to.rcceivc:grants of -up to. $l0,OQ0. The allocation is split.between the metro. area and greater Minnesota, with specific. allocations for businesses owned by inblorities, veterans, and women. $18.0 million ofthe allocation is earmarked. for businesses with 6..or less employees. Workers' Compensation Claims — COVID-19 'Presumption -- The Legislature adopted several new provisions to state unemployment statutes.related to COvID-19,.including a presumptionthatan emplaY.e� who contracts CO'V113-I9 has an ".occupational A cease" arising out of, and in the course -of. employment.if the employee works in one of the specified occupations and has a confirmed.caw of COVIDA 9. Covered occupations inglude nurses, healthcare workers, and workers required to provide childcare: for first responders airdIdalthcare workers under Executive Orders 20-02 and 20-19.. The.COVID-19 presumption provision sunsets on May 1, *202— L ..18- Solid 'Waste Recycling Exemption The requirement that not more than 15. perce� oflmixed, municipal solid wastereceived by recycling or composting facilities bedispasead ofrrather than recycled-orcomposted, is suspended.& long as the need. -for the exception is triggered by operational changes implemented. to address the COVID-.M pandemic. Pension Changes — Effective January'1„2021, the maximum lump -stun pension amount for volunteer firefighters-isincteased from $10;060.to t!5,000 per year of service.Ivlunicipa1.j#es are permitted to split state fire-aid'received between its career firefighters. and its affiliate&volunteer firefighters, but only if the amount.allocated.to the career firefighters is approved by the membership ofthe volunteer firefighter relief association. Any aid *allocated to career firefighters must be used to pay the Public Employees Retirement Association (PERA) employer' contributions on'their behalf within 18 months of the transfer or be returned to the relief association. Police Accountability:Act—The Legislature passed the Police Accountability Act, which enacstedanumber of changes to laws governing police conduct, training, and oversight. Among the more significant ohangps adopted were: • Defined and authorized. "public safety peer counseling' and. "critical.incident:stress-management;' and classifies information shared in these settings as priyote -data.. .• Established an. Independent Use of Force Investigations. Unit within the Bureau of: Criminal Apprehension to investigate all officer -involved dbaths- -in. the state, as well as: criminal sexual as kWt allegations against peace officers; effective August 1., 2or26 • Authorized statutory or.home.rule charter cities-Wofferincentives to encourage a personhiredas a peace officer to be a resident of the city. • Limited the use of certain. restraint methods by peace. officer unless the use of deadly force is authorized in a given situation. 0 Established and modified-provisibns related to law.enforceiaent use: of deadly force. e Defined. and prohibited "warrior -style" training for peace officers.. • Established a 15-member "Ensuring Police Excellence and Improving, Community Relations Advisory Council" under the Police Officer Standards. and Training (POST) Board; to assist the POST Board in maintaining. policies and regulating peace officers in a manner that ensures the protection of civil and human rights: • Established a duty fox -peace officers to intercede when:another officer is using excessive force and. repoil incidents ofexcessive force tgsupervisors.. -20- .ACCOUNTING AND AUDITING UPDATES The..following is a summary of Gavernmental Accounting Standards Board (bASB) standards expected to be implemented.in the. next few years. Due to the. COVID-19 pandemic, the:GASB.has delayed --the original implementation dates of these and other standards as described below. GASB Statement No. $7, Leases A lease is a contract that.transfers control of the: right to use another entity's -nonfinancial asset as specified in the contract for.:a:period of time in an exchange -or exchange -like transaction. Examples of nonfnancial assets:include buildings, land, vehicles, and equipment.. Any contract that meets this definition should be accounted for under the leases guidance, unless.specifcally excluded in this statement. Governments enter into leases for many types of assets. Under the previous guidance;*leases were classified as either capital or operating depending on whether the lease -met -any of the four tests. In -many cases,. the. previous guidance resulted in reporting lease transactions differently than similar nonlease financing transactions. ►'he goal of this.statement is to better meet the information needs -of users by improving accounting and financial reporting for leases by governments: It establishes a single model. for lease accounting based on. the principle that leases are financings of the right to use an .underlying asset.. This statement increases the usefulness of financial: statements by requiring recognition of certain lease. assets and liabilities for leases that previously were classified as operating leases and recognized as inflows of resources or outflows of resources based on the payment provisions of the contract. Under this statement, a lessee is required to recognize.:a:lease..liability and an. intangible right to use lease asset, and a. lessor is required. to:recognize a lease receivable. and a.deferred inflow of resources, thereby enhancing the relevance and consistency of information. about governments' leasing activities. TO xMice the cost of implemen.tadoo, this statement- includes an exception for short-term leases, defined as a.lease that, at the commenceinent of the lease term, has a maximu>it possible .term under the lease contract of 32 montl s (or less), including any options to extend, regardless of their .probability :of being exercised. Lessees and lessors should recognize short-tenn. tease payments as outflows. of resources or - inflows of resources, respectively; based on the payment provisions of the lease contract. The requirements of'this statement are effective. for reporting periods beginning after. June 15, 2021. :.21.- GASB Statement No. 92i OMIII us*2026 The -objectives of this statement are to enhance comparability in accounting and financial reporting and. to improyerthe consistency of.authoritativO literature by addressing practice issues that have been Identified during implementation. and application.pfcertain. GASB Statements. This statement addresses a variety of topics:and ineludes.specifrc.prov€sions aboo.the fo.11owing: • The effective date of StatementNo. 87, Leases, and Implementation Guide No. 2019-3, Leases, for interim fnancialseports. • Reporting of iintra-entity transfers -of asse% between a. primary goyermnent employer -and a compouent. unit defined benefit pension plan or defined benefit other post -employment benefit (OPEB) plan • The applicability of Statements .No. 73, Accounting and Financial Repor tirng;jfbr Perisi6ns arid Related Assets That Are.Not within the Scope of GASB Statement 68. and Amendments 16 Cer in Provisions of GASB Statements 67 and .68, as amended, and No. 74, Financial Reporting. for Postemployment Benefil Plans Other Than Pension Plains, as amended; to reporting assets accumulated for post employment benefits • The applicability of certain requirements of ' Statenietrt No. 84, Fiduciary Activities, to post -'employment benefit arrangements • Measuronrent of liabilities (and assets,. if -any.) related to .asset retirement obligations in a government acquisition • Reporting bj public entity risk pools `for amounts that are recoverable from reinsurers or excess insurers • Reference to nonrecurring fair value measurements of assets or liabilities in authoritative literature • Terminology used to refer to derivative instruments The requirements. of this statement are: effective` forfiscal. years beginning. after June 15, 2021. Earlier. application is encouraged. GASB. Statement No. 96,.Subscripdon-Based Information Technology Arrangements This. -statement provides guidance on.. the accounting. and financial reporting for subscription -based. information technology arrangements (SBITAs) tot government end users (governments). This statement (1) def ines.a SBITA; .(2) establishes that:a SBITA results in a right -to -use subscription asset ---an intangible asset —and a corresponding subscription liability;.(3) provides the capitalization criten Abr outlays other than subscription payments, includingimplementation costs of a SBITA; and (4).requires note disclosures regarding a.SBITA. To the extent releyaht, the standards for SB1TAs are based*onthe standards.established. in. Statement No, 87; Leases, as amended. An SBITA is defined as ,a contract.. that conveys control of the right to use another parry's (an 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. iTnder:this..statement, a government general€y should recognize a right -to -use subscription asset —an intangible asset -and a corresponding subscription liability. This statement provides an exception for short-term SBITAs with a maximum possible tenn urider the SBITA..contract.of 1.2 months, including..-ahy options to extend, regardless of their probability of being exercised. Subscription payments for short-term SB1TAs 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 ofthe subscript"iowass64 accumulated amortizatiarV other payments :not included in the measurement of a subscription liability; principal and interest requirements foi the subscription liability, and other essential information. The requirements of this statement are effectivefor fiscal years beginning ,after :tune 15, 2022, and all reporting periods thereafter. CITY OF GEM LAKE RAMSEY COUNTY, MINNESOTA Financial Statements and Supplemental Information Year Endod December 3.1, 2020 CITY OF GEM LAKE RAMSEY COUNTY, MINNESOTA Table.. of Contentx Rage INTRODUCTORY SECTION CITY COUNCIL.AND OTHER OFFICIALS FINANCIAL SECTION INDEPENDENT AUDITOR'S REPORT — BASIC FINANCIAL STATEMENTS Government -Wide Financial Statements Statement of Net Position 4 Siatement of Activities 54 Fund Financial Statements Governmental Funds Balance Sheet 74 Reconciliation of the Balance Sheet to the Statement of:Net Position 9 Statement of Revenue, .Expenditures, and Changes in Fund Balances Reconciliation of the Statement of Revenue, Expenditures, -and Changes in Fund. Balances to the Statement. of Activities 12 Statement of Revenue, Expenditures, and Changes in Fund Balances — . Budget and Actual — General.Fund 13 Proprietary Funds Statement of Net .Position 14 Statement of Revenue,. Expenses; and Changes in Net Position 1 Statement of Cash Flows .16 Notes to Basic Financial Statements OTHER REQUIRED REPORTS Independent.Auditor's.Report on Internal .Control Over Financial Reporting and'on Compliance and Other Matters Based on�an Audit of Financial Statements Performed ini Accordance With Government Auditing Standards 29-30 Independent Auditor's Report on Minnesota Legal Compliance: 31 Schedule of Findings and Responses 32--34 INTRODUCTORY SECTION. CITY -OF GEM LAKE RAMSEY COUNTY, MINNESOTA City Council and.Other Officials as of*Qecembrer 31,2020 CITY COUNCIL Gretchen Artig-SWorWey Leonard Cacioppo Laud Hyney-Amlee Faith Kcny James Lindner OTHER OFFICIALS 01oriafiessier Tom.Kelly Ben Johnson Mayor. Councilmembe.r Q:ouncilmember 'Councilmember Coun4lmember City Clerk City Tfeasgrer Planning Cornmissipn Chair. FINANCIAL SECTION MMKR EMMMUMMUSEM C..ERTIF 1 :1 PUBLIC ACCOUNTANTS INDEPENDENT A.U.DTTOR' S REPORT To th&City Council. and Management City of Gem Like, Minnesota REPORT ON THE FINANCIAL STATENIEITS PRINCIPALS Thomas A. Karnowski, CPA Nut A. Radosevich. CPA William J. Lauer. CPA James H. Eich.ten. CPA Azron J. Nielson. CPA Nruxoria L. Holinka, CPA/CMA Jacipt M. Huegel, CPA. Kalen T. Karnowski, CPA We have audited the accompanying .financial statements of the governmental activities, the business -type activities, and each major fund ofthe City of Gem Lake., Minnesota (the City) as of and for the year ended December .31., 2020, and the related. notes to the financial statements, which collectively comprise the City.'s basic financial statements as listed -in the table of contents. MANAGEMENT's RESPONSIBILITY FOR.THE FINANCIAL STATEMENTS Management is responsible for the preparation and fair presentation. of these financial statements 'in accordance. with accounting principles generally accepted in the United States of America; -this includes F.-. the design, implementation, and maintenance of internal control relevant to the preparation and fair resentation. of financial statements that are free from material misstatement , t; Whether due to fraud or error. AUDITOR'S RESPONSIBILITY Our responsibility is to express opinions on these financial :statements based on our audit. We conducted Dur audit in accordance .with auditing standards generally accepted in the United States of America and the vandards applicable 'to financial audits contained in Government Auditing Standards,. issued by the Comptroller General of the United States: Those standards require that we .plan and perform: the audit. to obtain reasonable assuranceabout whether the financial statements are free from .material °misstaten1pat. An audit involves performing procedures to obtain .audiVevidenee abiout~the:arnounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment; including the assessment of the risks: of rrlatenal misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the City's preparation, and fair presentation of the financial statements inorder to design audit procedures that are appropriate in the. circumstances, bp:fpurpose of expressingagpinion othe effectiveness of the Citr y':s internal. control. Accordingly, we. express no such *opinion. An audit also. includes evaluating the appropriateness.d*06counting poliicies*used -and the reasonableni±ss of significant accounting estimates made by managonient,.as well as. evaluating the:oveWl presentation of the financial statements. We believe that the audit evidence.we:.have-obtaiped is. sufficient and appropriato to provide a basis for Our audit opinions. (continued) -2.- Ma-Ildy, Montague, K.a ilowskii R-ados-evich & Co., P.A. 5353*Vayzata Boulevard • Suite 410 0 Minncapoili * SIN 554.16 - Phone; 952-=543-042-4 • Fax:..a52--54. -0d9 s •www.rdpYr.ebm BASIC FINANCIAL -STATEMENTS CITY:O)F-GEM LA-KP, St$ternent of Net' Position .December 31, 2026 Assets Cash and investments Receivables. .Accounts Accrued. interest Property taxes Special assessments Due from other governments. Prepaid items Capital. assets Not.being depreciated. Depreciated, net of accumulated depreciation Total assets Liabilities. Accounts -and conlrActs payable Accrued interest payable Due to other.goverlunents Accrued salaries payable Deposits payable. Unearned revenue Long=term liabilities Amounts due in oftjor* Amounts due -in more than -one year Total liabilities .Net positiion, NO -investment in capital assets Restricted for debt service .Restricted for park iiTtprovements Udrdstcieted Tbtal tiet pbgition Total- liabilities and net position See notes to: basic financial statements -4- Governmental Business -Type Activities Activities Total $ 1,002,507 $ 400,543 .$ 1,403,140 1,706 34;83.3 36,539 1,7.15 860 2,575 15,497 — 15,497 4351471 — 335,471 2,356 75 2,431 4137 .3,237 4,374. 11;353 —. 11;353 1;509,659 1,291;806 . 2;801,465 3,381,491 $ 1,731,354 $ 5,112i845 $ 39,156 $ 8,633 S 47,189 .14,669 — 14,669 4,395 81714 .13,109 750 — 750 14693 - 14,693 1,900 — 1,900 95,000 — 95,000 .1,23146.44 17,341. 1,268,991 344,931 1; 291,.806 1,636,737 720$02 — 720,402 44;694 — . 441694 .1,019;820 422,201 1-,442,021 2;129,847. 1,714,007 3M3,854. S m3,38-1,491 . �rnroi S 1,73.1.;354 _$__ 5;142;845__ Nei (Expense) Revenue and Changes in Net Pnsitidn Governmental Business -Type Activities Activities Total $ (134,170) $ r $ (134,179) :(.1.06,319) (72,347) (58,175) — (51(}175) (40,984) — 40984 (412,0.04) — (412,004) (57,933) (573933) 1,040 1,0.40 (56,893) (56,893) (412,004.) (56,893) (468,897) 438,710 — 458,710 84,880 — 84,880 12 — 1.2 11,501 5,831 172332 379 — 379 555,482 5,831. 561,313 I.43,478 ($1,062) 92,416 1,98060 1,7651060 3,731,438 1 2,129-$47 �$ _ 1,714;007 $ 3 843,854 -6. Salieunenign S&bd Parks and * Total Road Improvements Playgrounds .Oovernm* enfal .458,299 $ 44,589 1,002,597 1,706 143 105 1,715 - 15,484 - - - 13 35,1199 - 76,367 .2..0,%7. - 759,104 - - - UP $ - -S. 764,598 s 44,694 $ 1,860,479, $ - $ 8,466 - 8,466 $ -- $ 39,156 - 4;395 - 750 - 14,693 1,900 -� 60,894 304,129' - 921,919 - - 211,782 44,694 44;694 452,063- 452,003 262,050 452,003 4404 971,666 $ - $ 164,598. 1 44,694 S 1,860,4.79 4w CITY OF GEM LAKE Reconciliation of the Balance Sheet to the Statement of Net Position Governmental Activities December. 31., :2020 TotziFftind balances- governnie» tal funds Amounts reported for governmental activities in the Statement of Net Position are different because; Capital assets used in governmentalactivities are not financial resources and, therefore, are not reported as assets in governmental funds. Cost of capital. assets Less accumulated depreciation Certain revenues (including.taxes and special assessments) are included in net position, but are excluded from fond balances until they are available to liyuidate.liabilities ofthe.c.urrent period. Long-term liabilities,, including bonds payable, are not due and payable in the current period and, therefore, are notreported in the governmental funds.. Bonds: payable Unamortized bond premiums Interest on long=tenor debt is included in: the: change in net position as it accrues, regardless of when payment is due. However, it is included .in the change in fund. balances when due. Total net position — goverunental-activities See notes to basic financial statements -9- $* 971,666 2,49t;213- (97q;2d i) 82.7,919 {1,160,00.0) '(ll6;081) (1-4,669) $. 24329;847. Scheuneman Street Parks and Total Road Improvements Playgrounds Governmental $ — $ :556,012 — 42,063 — 11.7,305. — - 9188.5 — 31.,439 — 620 — I i662 901 7 L0 11,501 — - 3,59.4 — — — 3.1398 42,904 .710 736,376 — 141,395 �- — 106,319 — — — 48,720 1;333 58,520 8961 — 8,961 43:;566 8,961 033 497,481 33,941 (023) 238,895 2;210 175,172, — 410,000 — -- (410,000) 2l0 175,772 -- — 2,210 109,11.5 (623) 238,895 p� (2,210) .242,288- 45,317 732,771 b4 $ — $ 452,003 $ 449694 $ 971,666 CITY OF GEM LAKE Reconciliation of the Statement of Revenue.Expenditures, and Changes in fund Balances: .to the Statement of Activities Csovernmental Activities Year Ertt[edcember 31, 2020 Total net change in fund balances— governmental funds Amounts reported for governmental activities in the.Statement of Activities are different because: Capital outlays are -reported in: governmental funds as expenditures: Howevei-y in the Statement bf Activities, the cost of those assets :is allocated over the estimated useful. lives es depreciation expense. Capital outlays Depreciation expense Certain revenues (including taxes an& special assessments) .are included in the change in net position, but are excluded from the change in fund balances until they are available to Iiquidate liabilr""ties of the current period. Repayment of bond principal: is an expenditure. in the governmental funds,.but reduces.1Qng-term liabilities in the Statement.ofNet P:ositipn. 1238,405 8,853 (90,923)- (105;929) 90,000 Some expenses reported in the Statement of: Activities do not require the use ofcurrent.-fimmial resources and;. therefore, are.not reported as expenditures in governmental.funds. Amortization of bond premiums 1,282 Accrued. interest 000 Change <in net position.— governmental. actiyifies - $ 143,478 See notes to.basic fmancial.statements -12- CITY OF GEM LAKE General Fltnd Statement of Revenue, Expenditures, and Changes in Fund Balonces -- Budget and A4ctual Year Ended Decetiber -31, 2* Original and Over (Under). Final Budget Achtal Final Budget Revenue Taxes Property taxes 451,088 $ 472,60 $ i1,004 Franchise fees. 6;000 — (6,000) Special assessments — 754 754 Intergovernmental 19;300 9A85 (9;415) Licenses'and permits 30,350 31,439 1,089 Fines. and forfeitures. 1;200 620 (580) Charges far services .4,700 102 -(%-038) Investment earnings 2,500 8,476 5,976 Facility rental .3,000 3,59.4 594 Miscellaneous 110Q0 3,019 •2,010 Total: revenue 519,.138 $31,541 12,403 Expenditures Current General government 181,379 14.1;395 (39,984) Public safety 106;680 1063319 (361) Public works 107,979 48X0 (5909) Conservation and development 63,106 57,187 (51913) Capital outlay 51000 — (5-,000) Totatexpenditures. 464,138 33U21 (1.I0,51.7) Excess of revenues over expenditures. 55,000 177,020 122,920 Otherfinancing (uses) Transfers (out) (55;0001 (4,10,000) (355,000) Net Change in fund balances $ — (232,089) S (232,080) Fund balances Beginning of year 495,267 End of year, 263;187 Seetiotes•td lia§ic.financial statements -13- CITY OF GEM LAKE Statement of Revenue, Expenses, and Changes in'Net Position. .Proprietary .Funds: Year Ended D.ecember31., 2026. Operating revenue Charges for services Water and sewer availability 0harges Total operating.reyenue Operating. expenses Operating expenses Depreciation Total operating expenses Operating income (loss) Nonoperating income (expense) lnvestmerit earnings (charges) Change in net position Net position Begin.ning.of year End. of -year See tiotes tu-bask financial statements 45- Business=Type: Activities —'Enterprise. Funds Wker Sewer Total S 11',542 $ 57,893.. $ 69,435.. 4,500 4j03' 8,550 16,"2 cj%; . 77,995.. :0,506' 44,836 105,342 13,469 - 16,06.7 29,536 73,975- 60,903 134,878 (57.933) 1.,040 (56,893) (40). 6,294 5,831 (%396) 7,334 (51,062) 666,278 1,098,791 1,765,069 $ 607,882 S 1,106,125 $ 1,714,007 CITY OF GEM LAKE Notes to gasic..Finanaial. Statements December-31, 2020 NOTE 1— SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A. Organization The City of Gem Lake, Minnesota (the City) was incorporated in 1959 and operates under the state. of Minnesota. Statutory Plan A form of government. The City Council is the governing body and is composed of an elected mayor and four councilmembers .who exercise legislative authorityand determine all matters of:policy. The City Council appoints personnel responsible. for the. proper administration of all affairs, relating to the. City. The accounting. policies of the City conformto accounting principles generally accepted in the United States. of America as applicable to governmental units. The Governmental Accounting Standards Board (GASB) is the accepted standard -setting body for .establishing governmental accounting and financial reporting principles. B. Repgrting Entity As required by accounting principles generally accepted in.*the United States of America, these financial statements include the. City '(the primary government) and. its component units. Component units are legally separate entities for which the primary government is fnancially accountable, or for which the. exclusion of the component unit would render the financial statements of the primary government misleading. The criteria: used to determine if the primary government is financially accountable for a component unit includes whether or hot.the primary government appoints the voting majority of the potential component units board,. is: able to linpose its will on the potential componen( t»iit, is in a relationship of financial benefif or burden with the potential component unit,. or is fiscally depended.upon by the potential .component:unit. Based on these criteria, there are.*no organizations considered to be' componentunits of the City. C. Government -Wide -Financial Statem6sits The :government -wide. Anancial statements (Statement of Net Position and. Statement of Activities) display information about the reporting government as a whole. . These statements include. all of'the financial activities of the: City. 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 sales, fees, and charges for support. The Statement of Activities demonstrhtes the degree to which the direct expenses of .a given. function or. segment are offset by program revenues. Direct expenses are those that are clearly identifiable with. a specific function or segment: Program revenues include: ly charges to customers or applicants who purchase, use, or directly benefit from goods, services, or .ptiv..ileges provided by a given function or segment, 2) operating grants .and contributions, and 3) capital .grants and contributions; including special assessments that are restricted to meeting the operational or. Capital requirements of a particular function or segment. Taxes and other internally -directed revenues are reported as general revenues. NIVA .NOTE.I — SVMMRY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Description of Funds The.C.itjr reports the following major governmental funds; General Fund.— The General Fund: is.tho-$eneral operating.fund of -the City. It is used to accottint for all financial resources except those requited to be. accounted for in another fund. G.O. Capital Improvement Plan Bonds Series 2007A Delft Service Fund —. The .G.O. Capital Improvement Plan Bonds Series 2007A Fund accounts for. all debt service activity related to the 2007A bond. G.O. Capital Improvement Plan bonds -Series 2018A Debt Service Fund — The G.O. Capital. Improvement. Plan Bonds Series 2018A Fund accounts for all debt service activity related to the. 2018A bond. Hoffman. Road Capital Project .Fund— The Hoffman Road Fund accounts -for. -all activity related to the reconstruction activities ofHofff man.Road. This fund. was closed -In 2020. Scheuneman Road Capital Project Fund. -- The Scheuneman Road Fund accounts: for activity related to the reoonstructionactivities of Scheuneman Road. This fund was closed in.2020: Street Iimproyements. Capital Project Fund— The Street. Improvements. Fund is. used to accquni for the accumulation of resources. that are restricted, committed, or assigned to. expenditures for capital outlays, including the acquisition or construction of capital facilitieq. Parks and Playgrounds Capital Project Fund The Parks and Playgrounds Fund is used to account for the accumulation of resources that are restricted for capital outlays and other costs related to maintain tg and improving the City's parks and playgrounds. The. City reporis the following. major proprietary funds: Water Utility Enterprise Fund — The Water Utility Enterprise Fund accounts for* customer water service charges that are used to finance*watecoperating expenses. Sewer Utility Enterprise Fund —`The Sewer. Utility Enterprise Fund. accounts. for customer sewer service. charges that are used to financersewer-operating expenses. E.. Cash and Investments Cash and temporary investments include balances from all funds that are combined and invested: to the extent available in various securities as authorized by.statef low. Earnings from the pooled investments are allocated to. the..resgective.funds on the basis of applicable cash balance.participation by each fund. l:or .purposes of the Statement of Cash Flows,: the City considers .all highly liquid iasttuments with an originally maturity fibm the time of purchase by the City of three months or less to be cash equivalents. The proprietary funds' portion in Itie governrtienf-wide -cash and investment management pool is considered cash equiyidgpt: NOTE 1--,RUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (C01OINUED) ,I: Capital.Assets Capital assets, which include property, plant,. equipment, and infrastructure asset§ {�.g:, roads, sidewalks, street lights,:and similar items) :are reported in the applicable governmental or business -type activities columns in .the. government -wide financial statement& Sueh assets are capitalized at .historical cost -or estimated historical cost for assets where actual historical. cost is not.:available. Donated assets :are recorded. as capital. assets at their acquisition value at the date of donation. The cost of normat maintenance and repairs -that do not add to the value of the asset or materially exteridasset lives are not capitalized. Major outlays for capital assets and improverriants are capitalized as projects are constructed. The govenuneni.reports infrastructure assets on a network and subsystem basis. In the case of the -initial capitalization of general infrastructure assets (i.e., those reported by .governmental activities), the City chosp to -include all such items regardless oft heir acquisition date; or amount. Capital assets.are recorded in the government -wide and proprietary fond financial statements, but are not reported in the governmental fund financial Matemms. Depreciation on exhaustible assets is recorded as an -allocated. expense in the statement of activities with arcutnolated depreciation reflected in.:the Statemcnt.af Net Position. Since surplus sssets'sre sold for an. immaterial amount when declared*.as no longer needed for City purposes, no salvage value is taken into consideration for depreciation purposes. Capital assets are depreciated using. the. straight-line method over thetollowing estimated -useful lives: - Assets Buildings. .Office equipment ;Infrastructure Estimated Useful.Life 4o:years S :to Id years 20 to 50 years,' Capital assets not.being depreciated inqlude. land and-ronstruction in progress: K. LongTerm Liabilities In the government-widee and proprietary fund fanancial stateine*, long-term delft and other long-term. obligations are.reported as.liabilities. If they are -material, bond, premiums and discounts are deferred and amortized over the life of -the bonds: using the: straight-line method. Bond issuance, costs are expensed in the period incurred. In 'the goVernmerital fund financial statements, long-term debt and other long-term obligations -are hbt reported as liabilities until due and payable. The face amount of debt issued is -reported as other financing sources. Premiums or discounts. on. debt. issuances..are reported as .other financipg sources or uses, respectively. Issuapce-costs; whether. or.potwithheld from: the actual debt proceeds received, are. reported as`:expenditures. -2.1- NOTE: I —SUMMARY OF SIGNIFICANT ACCOUNTINGPOLICIES (CONTiiNi") PL .Budgets:gnd Budgetary Accounting B(Idget.amounts eft -presented on the modified ackrual basis of accounting. Each fall, the- CiW Council adopts.a General Futid budget for.tlieffoRowing fiscal)e$r beginning January I. -The City has established budgetary control at the fund level. Budget appropriationslapse at year-end. O. Risk Management The City is exposed -to various risks of loss related to torts: theft of, damage to, and destrubtion -of assets; errors and omissions; injuries to employees; and natural disasters: The City continues to*car commercial insurance for all risks of loss,.including disability.and employee health insurance. Settled Claims resulting from these..risks have not exceeded insurance coverage in any of the past three fiscal years; There were no significant reductions in insurance coverage in the current yew. P. Use of Estimates The preparation of financial statements, *in :accordance with accounting principles generally accepted in the United States of America, requires: management to make estimates and. assumptions that affect amounts reported.in the financial statements- during the reporting period. Actual results could differ from such. -estimates. Q. Interfund Receivables and Payables In the fund financial statements, activity between funds that is representative. of lending or borrowing arrangements*is reported as either "due tolfrom other funds" (current por0on)-or "advances tolfrom other funds." All other outstanding balances between funds are reported as "due tolfrom other funds" Any residual balances outstanding between .the governmental activities and business -type activities are reported. in the government -wide financial statements as "internal balatiees.." -23- NOTE 2 - DEPOSITS AND INVESTMENTS (CONTINUED) Investments are subject. to various risks, the. following of which are. considered the most significant: Custodial Credit Risk -For investments; this is the risk that *in the event of a failure of the counterparty to an investment transaction (typically a broker -dealer), the City would not be able to recover the value of its investments or collateral securities that are. m. the. possession of an outside party. The City's. investment policy does not .further address this. risk. !Credit Risk - This is the risk #hat an Jssudr or other counterpacty to an investment will not fulfill its obligations. Minnesota Statutes limit the. City's. investments 'to direct obligation:: or obligations guaranteed by the United States or its agencies; shares of *investment companies registered under the Federal Investment Company Act of 1940 that receive the highest. credit. rating, are.rated .inone of the two Highest rating categories by a statistical rating agency; and all ofthe investments have a f:naI matu4ty-d I.3 months or. less; general. obligations rated "A" or better.;. revenue obligations rated "AA" or better; general- obligations of the. Minnesota Housing Finance Agency rated "A" or better; bankers' acceptances of United States banks eligible for purchase by the Federal Reserve System; commercial paper issued. by United States corporations or their Canadian subsidiaries, rated of the highest quality category by at. least two nationally recognized rating agencies; and maturing In. 270 days or less; Guaranteed Investment Contracts: guaranteed by a United States commercial bank,. -domestic branch of a foreign bank;. or a United States insurance. eQmpany,..and with. a credit quality in one- of -the top two highest categories; repurchase or reverse purchase agreements and securities lending agreements with financialinstitutions qualified as,a "depository" by the government entity, with banks that are members of the Federal Reserve Systein with capitalization exceeding $10,000,000;, that are a Primary reporting dealer in: US. -government securities to the .Federal. Reserve Bank. of New York; or certain Minnesota securities. broker -dealers. The City's investment pplicy does not further address credit risk. Concentration Risk. This, is the risk associated. with investing a significant portion .of the City's investments (considered 5.0 *percent or more} in the securities of a single issuer; eiccltWing U.S. guaranteed investments (such as treasuries}, investment pools, and mutual finds. The: City's investment policy states that. no more. than 5.0 percent of the averall:portfolio may be .inve.ste.d. in the securities of a single issuer, except. for the securities of the United. States -government; or an --'external investment pool. The following is ::a list. of investments, which individually comprise more than . 5.0 percent of the City'g total investments: Goldman Sachs Bank- certificates of deposit $ 41,428 11.4% Comenity Capital Bank - certificates of deposit S 1.26;9.1'6 37.8% New York City -.municipal bonds S 167,112 49.8% Interest Rate Risk -This is.the risk of potential variability in the fair value of fixed-rate investments resulting from changes --in interest rates..(the longer the. period for which an interest race is. fixed, the greater the risk). The City's investment policy does nafurther address interest ratb.-risk. -25- NOTE 4 — LONGTERM LIABILITIES A. Components of Long -Term Debt Final Balance - Odginal Issue Interest Rate. Issue Date Maturity Date. End of Year GOvernmmental =ti vities. General.obligation (G.O.) bonds G:O: Refunding Bonds of 2015A $ 775,000 1..25 2.90% 06/17/2615 02/QI/2U2$ 530,000 ©.0. Improvement Bonds 6f 2018A E 660,000 3.00-4.Wlo 07/12/2018 02101/1034 630,000 1,16Q,000 Llrianwrtized premiums 16,081 Total governmental activities long-term debt �: 1,176,081 Bi Changes in Long -Term Debt Balance— Balance - .Begimting, End Due Witliin Of Year: Additions Retirements of Year One Year Governmental activities G,O. bands •A.O.Refynding.Bonds of..20i5A S 590,000 $ $ 60,000 5 530,000 $ 60,000 .0.0. Improvement Bonds 6f2018A 660.000 - 30,000 630;000 35,000 Unamorti7ed premiums 17.363 - 1,282 164081. - Total. $ 1,267:363 $ - $ 91,282 $ 1.176,081 $ 95,000 C. Minimum Debt Payments Minimum annual principal and interest payments required to Yetiro bonds. payable areas follows: Governmental Year Ending Activities. December 3l, Principal Interest 2021. $ 9.5,000 S 34,065 2022 105,Q06 31,659 2023 105,000 29,029 2Q24 105,000. 26;301 �025 105,000 23,47b 2026=2030 435,000 72,348 .2-0314034 210,000 17,200 Total S 1,160.000 $ 234,078 D.. Description and Restrictions of Long -Term Debt General Obligation, Bonds — The bonds were issued. for improvements or projects, or to refund previously issued bonds; which benefited the City as a.whole:.and are, therefore, iepaid_from ad valorem lev#es. . E. Ultimate Responsibility for Debt All general obligation bopos are backed by the full Q& and credit. of the City.. -27- OTHER REQUIRED REPORTS: 6M R CERTIFIED PUBLIC. ACCOUNTANTS INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL PRINCIPALS Thomas A. Karnowski, CPA Paul A. Radosevich, CPA William J. Lauer, CPA James H.. Eichten, CI'A Aaron J. Nielsm.'CPA Victoria L. Holiaka, CPAJCMA Jadyn M.:Huegel, CPA Koen T. Kamowtki...CPA OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS To the City Council and Management City of Gem Lake, Minnesota We have audited, in accordance with addifing 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 actiyities,:and eacl} major fund.of the City of Gem j, -ake, Minnesota (the City) as :.of and for the year ended.December 31, 2020, and: the related notes to the f nancial statements, which collectively comprise the City's basic financial statements, and have issued our report thereon June 22, 2021. INTERNAL CONTROL OVER RNANCIAL REPORTING In planning and performing our audit of the financial statements, we considered the City's internal. control over financial. reporting (infernal control) as a basis for designing acidit 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 nfe City's internal control. Accordingly, We:do not-express.an opinion on.the effectiveness of the City's internal control: A defictetrcy In internal eonteol exists* when the design or .operation of a control does not allow management or�employees, in ihe: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 def ciencies, in internal control -that is less severe than it material. weakness, yet important enough to rnerit attention by those. chargedwith 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 w significant def lencies and, therefore, material. weaknesses or significantdefic!.enc'i.es.may exist that have not been identified: We did identify one deficiency in internal %control, described in. the accompanying Schedule of :Findings and Responses. as finding .2.020-a01, that. we consider to be a material weakness. (continued) =29= Malloy, Montague, Karnowski; Radosevich & Co., P.A. 53:53. Wayzat.a..Boulevard. 9 Suite 41.0 , Minneapolis -,'MN 5.5-416 • Phone.! 952=545 424 •• Fax: 952-5.45.-G569 www.mmkr.com MM-KR CERTIFIED PUBLIC A C C U �: N'' :'. NT S INDEPENDENT AUDITOR'S REPORT ON MINNESOTA LEGAL COMPLIANCE To the .City Council. and Management City of Gem Lake, Minnesota PRTNC'.IPAI S Thomas. A..Kunowski, CPA. Paul X Radosev'ich, CI'A William J. Lauer. CPA James :H. E.ichwrl, CPA. Aaron J. Nielsen, CPA Viciona L. Holinka, CPA/CMA Jaclyn M..Hucgel, CPA Kalet. T: Karnow$K CPA 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 Governnent Auditing Standards, issued by the: Comptroller General of the United States, the financial statements of the governmental activities, the business -type. activities,- and -each -major fw d of the Ciity`of Gem Lake, Minnesota.(the City) as. -of and for the year ended December 31, 2620, and the related notes to the .financial statements, which. collectively .comprise the City's basic financial statements; and. have issued our report thereon dated June.22, 2021. MINM1'ESOTA LEGAL.COMPLIANCE In -connection with our audit; we rioted that the City failed to comply with provisions of the claims and disbursements and miscellaneous provisions sections. of the Minnesota legal Compliance Audit Guide for Cities, promulgated by the. State Auditor pursuant to Minnesota Statutes § 6.65, insofar as. they relate to accounting matters as described in the Schedule of Findings and Responses as .findings 2020-002, 2020-003; and 2020-004. Also, 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, and tax increment financing sections of the Minnesota :Legal Compliancc Audit Guide for- Cities, insofar as they relate: to accounting matters. However, our audit was not directed primarily toward obtaining knowledge of such. noncompliance. Accordingly, had we performed additional procedures, other matters may have come to our attention regarding. the City's noncompliance with the. above -referenced provisions, insofar As they relate to accounting matters.. CITY'$ RESPONSES TO FINDINGS. The City's. responses to the findings identified in: our, audit are described in the accompanying Schedule of Findings and. Responses. The City's responses were -.not subjected to the auditing procedures applied in the audit ofthe.financial statements and, accordingly;we.express no opinion on them. PEJR 6O toF THIS RIrPORT 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: Accoi'd'Ingly,"this report is not suitable for -any other purpose.. (. Minneapolis, Minnesota June 22, 2021 -31- M.al-loy, Montague, Karnowski, Radosevich & Co,., P.A. 5353 Wayzara Boulevard - $wire 410 - Mianexpolis.•MN $.5:446 - Ph'ooe; 952-545-0414 •.Far::9Si-345',0569 ' ww*.mmkr.tom CITY OF GEM LAKE Schedule of Findings and Responses Year Ended December 31, 2020 A. FINDINGS — MATERIAL WEAKNESS IN INTERNAL CONTROL OVER FINANCIAL REPORTING .2020-001 INADEQUATE SEGREGATION.oF DUTIES Criteria -- Internal control over financial reporting; ConditiQn — The City of Gem lake, Minnesota (the City)*bas limited segregation of duties in a number of areas; including, but not limited- to,. controls over cash receipts, cash disbut§ements, utility -billing, and payroll. Contest— This -is aturrenfyear and:prior year finding; Cause— The limited*.segregation of duties is..primariily:caused: by the limited size of the City's office staff. Effect, One important element of internal accounting controls is an adequate segregation of duties suWthat no one individual have responsibility to execute a transaction, have physical access.to #ie related assets, and have responsibility or authority to record. the transaction: A lack. of segregation -of duties subjects:the City to a higher. risk that.errors or fraud could occur and:not be detected in a timely manner in the normal course of business: Recommendation — We'recommend that the City continue its efforts to segregate duties as best ii can'within the Iimits cif what the City considers to. be cost-�beneficial. Management Response — There is no disagreement -with the audit finding. The City reviews and makes improvements. to its internal. control structure.on.an. ongoing. basis to maximize the segregation of duties in all areas within the limits of -the staff available. However, the City -does -riot consider itcost-beneficial at this time to increase the size of its finance department staffin orderto further segregate accounting functions. -32- CITY OF GEM LAKE $ghedule of Findings and Reponses (continued) Year Ended :December 31, 2024 B. FINDINGS — MINNE$QTA. LEGAL C. 0. PLIA14CK AUDIO' (CQNTINUED) 2¢20-804. UNCLAIMED:PROPERTY REPORT -Criteria — Minnesota Statutes § 345.38-345..43: requires unclaimed property held: for more than three years (or one year for unpaid compensation) to be repor(ed and.paid or delivered to the state Commissioner of Commerce each year. Condition — The City did not file the unoWniea property report to -the stare Commissioner of Commerce -in the current year. Context —This:is a:eurrentyear finding. Cause— This was an- oversight by city personnel. Effect - The City wa§ not in compliance with -state unclaimed property requirements. Recommendation We reeoThmend the- CiAy report unclaimed property: to the state Commissioner of Conm erga-Ninually to be in compliance with state statutes. Management Response.— The .City agrees with the finding. The City will review its procedures relating tounclaimed.property laws to ensure compliance in the future. -�4- MEMORANDUM Date: July 1, 2021 To: Gem Lake City Council From: Tom Kelly, Finance Officer Re: Resolution to Accept.funds under the Corona. Virus Local Fiscal Recovery Fund. The City is eligible to receive funds under the American Rescue Plan. The City must apply for the funds and pass a resolution stating its intent to receive funds. The League of Minnesota Cities created a standard resolution for this purpose. The City can use these funds for Corona Virus costs, lost revenue due to the pandemic, and water, sanitary sewer, and broadband infrastructure. The City must incur these costs or lost revenue between March 2021 and December 2024. Attached is a resolution to accept funds from the Corona Virus Local Fiscal Recovery Fund established under the American Rescue Ilan Act. City of Gem .Lake, MN. Resolution No. 2021-007 .20 duly2021 A RESOLUTION TO ACCEPT THE CORONAVIRUS LOCAL-FISCAL1000VERY FUND ESTABLISHED. UNPER.THE AMERICAN.RESCUE PLAN ACT - WHEREAS, since the first case of coronavirus disease-20-19 (COVID-19) was discovered in the United States in January 2020, the. disease has infected over 32 million and killed over 575,000.Americans ("Pandea c"). The disease has impacted every. _part of life: as. social distancing became a necessity, businesses closed, schools.transitioned to remote education, travel was sharply reduced, and millions of Americans lost their jobs; VMEREA,% as a result of the Pandemiacities have been called on Wrespond to the needs of their communitiesthrough the prevention, treatment, and vaccination ofCOVID-19. WHEREAS, city revenues, businesses. and nonprofits in the city have faced. economic impacts due tot -he Pandemic. WHEREAS, Congress adopted the American Rescue Plan Act in Mach:2021 C ARPA") which included $65: billion in cecovery-funds for cities .across the country. WHEREAS, ARPA funds are intended to provide support.. to state, local, and tribal governments in responding to the impact of COVID-19 and in their efforts to contain. COVID-19 in their communities, residents, jand businesses. WHEREAS, $60,000 has been allocated to the City of Gem -Lake ("City"). pursuant to the ARPA .("Allocation").. WHEREAS, the. United States. Department. of Treasury has adopted guidance re.garding'the use of ARPA funds. WHEREAS,. the City; in response to the Pandemic, has had expenditures and anticipates future expenditures consistent with the Department of Treasury's ARPA.guidance. WHEREAS,.the State of Minnesota will.distribute _ARPA funds to the City because its population is -less than 50,000.. NOW THEREFORE, BE IT RESOLVED BY THE .CITY COUNCIL OF THE CITY OF GEM LAKE,: MINNESOTA AS FOLLOWS: I. The City,intends.to. collect -its share of ARPA fiords from the -State of Minnesota to use in.a manner consistent with the Department of Treasury's guidance. I City.staff, together with the Mayor:and tt* City Attorney aie-hereby authorized to take any' actions necessary to receive the City's share-*of.ARPA funds from:the State of Minnesota for expenses incurred. because. of the Pandemic. 3. City. staff; together with the,.Mayorand the City Attorney are hereby authorized to make recommendations to the. City Council for future expenditures that may -be. reimbursed -with ARPA funds. Planning Commission Recommendation to City Council: Changes to 5.1, 5.3, and 7.3 of the Consolidated Land Use Ordinance 131: These recommendations followed a Public Nearing, discussion, and formal motion approved at the July 6, 2021 Planning Commission Meeting. In order to clarify the City's intent regarding truck gardening and other commercial horticultural uses, those uses are made conditional uses in all Residential Districts. The existing Garden `Overlay District can be invoked on lots over 10 acres or conditions can be established for those uses on smaller lots. Move: From Section 5.1 Permitted Uses: "5.1.2 Truck gardening and other horticultural uses provided that only those products produced on the premise be sold or offered for sale." To Section 5.3 Conditional & Interim Uses: "5:3.8 Truck gardening and other .commercia! horticultural uses provided that only those. products produced on the prernises be sold or o4 ':d.far sale," In order to limit truck gardening and other commercial horticultural uses to lots.where the garden. fence setbacks can be reasonably met. Change in Section 7':3 Conditional & Interim Uses: "7.3.1 C) The harboring and housing of agricultural animals on lots greater than one (.0) acre." To: "T.3. C.) .Truck gardening.and other commercial hor#icUifural uses and/or the .harboring and housing of agricultural anrrnals on lots greater; than one (to) acre." Note: Existing. language in Section 16.13.3 Aj 3 Fences allowed by Conditional Use Permit,. already adequately addresses Conditional Use Permit requirements related to agricultural uses. Nolan W. Wall, AICP 'The City dVadnais Heights Planni►tg'Comaiunity Development Director r' �` ? 800 .East County Road 1K Vadnais Heights; Mbri 55117 651.204.6027 Phone 651.204.61.06 Fax n o lan. wall @cityvadna i s lie ights.co m July 6, 2021 ATTN: Adjacent Governments/Affected Special Districts/Affeeted.School Districts RE: 2040 Comprehensive Plan Amendment Adjacent Review. Period APPLICANT::SaturdayProperties, LLC CASE: 2l 413 To'Whom'ItMay Concern: Please be advised that your agency has received notice from the City of Vadnais Heights of a proposed Comprehensive Plan Amendment concerning approximately nine acres located .at the northeast quadrant of the Interstate 35E/County-Road E interchange (see enclosed maps). The proposed amendment request is to re-guide.a portion of the subject prgperty's future land use designation from Industrial to City .Center. The proposed amendment is intendod.w. facilitate construction of a multl4amilyresidential development (see enclosed concept plan). The applicant has also submitted a Concept Planned Unit Development application to be considered simultaneously by the PIanning Commission and the City Council.. Public hearings on the applications. .are tentatively.scheduled' for the Planning Commission on July 27 and City_ Council Qn. August 3-,-respectively. "The Metropolitan Council's 6OAay adjacent review period expires on geptember-4,1021.. However, the City respectfully requests that the. enclosed form. is.returned and any written comments. be submitted the soonest your `review process can accommodate. Please contact me with city questions at nolan.wall@cityvadnaisheights.com or (651.) 204-6027. Sincerely, The City of Vadnais Heights Nolan Wall,AICP- FlanninglComtpunty DevelopmentDire�etor Enclosures (5}:. Agency.Response Form Aerial Map Land Use. Maps Concept Site Plan cc/ec: Case Pile #2.1-013: OF }o � m � O C � � c d U 4` C � o � � E m 4 a . � m g �. a c'= 0) 1 a° m h c .� _ c N az o . .� ��i} 1-0.� 7 V O .V� U C .y �_•j �j _.� � 'F Z. .1 .: r� a g i 'E'T •,�� .O \ L7 Z ...- i }c-^ O Q. a C3. 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S7K-,'� � t'ti .•,: �L � � f `. 1' ;s p -•.� ,.7. �^'r' !rr rf+ 7,:yr esC, rt'.•• :��� r>�T�' :.ro' f'•' _ T'. . !_-(`jt ' }.. .,I;.,; :x,Fip1. `� . "e�;�.4 .ta;' ..iaz,,.,,.,._��.4 ���''•.,,���,:,.,:,,,,z.,�_.: ,•�s _ ,: � i I ;1• i s I r, t . � c, k •y .f�a J_ ..f 1 Niim. .. 'eft•'`='a',tim� ?'(g r. -� .�y Cr�:1'.-� rlr t-1 ra uir.:5uwurc.wus ..+., o.w ef•i, :.iw'r,:.va m rin'+, •n •• mom. WPo8$3(iWNLI NNIY I] H9011]vVSfJ.IY'^�>'P.•, wrVUO] rw Ron, FEW MINNESOTA STATUTES 2020 13..356: 11356 PERSONAL CONTACT AND ONLINE ACCOUNT R(F.ORMATION, (a) The following data on an individual collected', -maintained; or received by a.government entity for notification purposes or as part of a:*subscription list for an entity's electronic periodic publications as requested by the individual are private data on individuals:. (1) .telephone. number;. (2.} a=mail address; sand (3) lnternet user nartre, password, Internet protocol address, and: any.other similar data related to the. individual's online account or access. procedures.. (b} $ectiori 11,64, subdiyision 2, does not apply to. data classified under paragraph (a). Paragraph (a) does not applyto data: submitted by ari individual. to -the: Campaign .Finona Board to meet the legal requirements imposed by chapter 1.0A, to data submitted:fof:purposes of making a.public.comment, or to data in a state. agency's rulemakitig*e-mail list. (c) Data provided under paragtaph*(a) may only be used for the:specifc purpose for which the individual provided. the data. History;1013 c 82;J Official Publication of the State ofMin iesota Revisor of Statutes miNNESQTA STATUTES 2020 13.37 13..�7 GENERAL NDNPUBLLC. DATA. Subdivision*l.. Definitions. As used in this: section, the following terms have. the meanings given them. (a) "Security information" means government data the'disclosure of which the responsible authority determines would. be likely to substantially jeopardize the security of�inforniation, possessions, individuals or property against theft, tampering, improper use, attempted escape, illegal disclosure, trespass, or physical injury. "Security information" ipcludes checking account numbers, crime prevention :block snaps and.lists .ofvolunteers who participatein community crime prevention programs and their home and mailing addresses, telephone numbers; e-maiI or otherdi:gitaladdresses,.Internet communication services accounts information or:similar accounts -information, and global -positioning system locafions. (b) "Trade secret. information" means .government data, including a fonnula,- pattern, compilation; program, device, method, technique or process (1) that was supplied by the-affected-individiW or organization, (2) that is the subject of efforts by the individual or organization that are: reasonable under the circumstances to maintain itS:gecrecy, and (3) that derives; independent economic value actual yr potential, from not being generally known to, and.not being readily ascertainable by proper means by, otherpersons who can obtain economic value. from its. disclosure or use. (c.). "Labor relations.inforinatibn" means management positions :on.economic and noneconomic items that have not been presented during; the collective bargaining- process or interest arbitration, .including information specificall} collected or created.zo prepare the management position. -(d) "Parking space lessing.data" means the following government data on an applicant for, or lessee of a parking space: residence address,.home.telephone. number, beginning and ending work hours, place.of employment., work telephone -number, and location of the parking space. Subd. 2. Classification. (a) The following government .data is classified as nonpublic data with regard to data.not on individuals,.pursuant-to section 13.02,. subdivision 9., and .as private data with regard to data on individuals, :pursuant to section 13.02, subdivision 12: security information; 'trade secret infortnation;. sealed absentee ballots prior to opening by -in election judge; sealed bids, including the number of bids received, prior to the opening of the bids; parking space ieasing.data; and labor relations information, provided that -specific labor relations information which relates to a specific labor organization is. classified as protected. nonpublic data pursuant to section 13.02, subdivision..13. (b) If a government entity denies a data request based on .a determination that the data are security information, upon request; the government entity.muStprovide a short description explairiing the necessity for the classification. -Subd. 3. Data dissemination. (a) Crime preventioni block maps andnames, home addresses, and telephone. numbers of volunteers who participate in :community orime prevention. programs M@ty be disseminated. to volunteers participating in crime preVention.progMms. The.loeatioh:of a National Night Out event is public data. (b) The responsible authority of it government entity in consultation with. the appropriate chief law enforcement ofiicer,.emergency manager, .or public. health official, may make security informatlonaaccessible to any person, entity, or the public if the government entity determines that the access will aid publicBealth, promote public safety, or assist law enforcement.. Histgr :1990 e 603. s .15; 1081 c 311,r 11,3p, 19$2 c 545. s 24; 1984 c 436 s 15, 19&5 c 248,-s 4; 1990. c 573 s 3,4; 199.E c 440 art 1 s .5, 6; 1997 e 111 s k; .1998 c 371 s 1; I Sp2001 a 8 ctr,'t 2 s 1, 2005 c 163 s. 33-35, 2012*c 290 s:16, I7.; * 2013. e- 82.s 2; 2014 c 208-s I Official Publication -of ikie State of Minnesota Revisbr of Statutes City of Gem Lake Municipal Water and Sanitary Sewer System Ordinance No, *129 Municipal_ Water and Sanitary Sewer System. T1te.City'smunicipal..systems consisting of liii.stntions. manholes, .collection piping, service piping, force main, and associated appurtenances located within the: public right-of-way and applicable casements shall be operated as a public utility and convenience.from which revenuo shot be derived, subject to the ptrivisionsuf this chapter. This chapter shal I be referred Was the City's. Utility Regulations. Com lia lations. Na person; firm or corporation shall connect any water'or sanitary sewer service to the..municipal systems.or make..use -of the systems except in the manner provided in this chapter. All connections to: or extensions of the systems shall be in accordance with relevant portions of the Minnesota Building Code; Minnesota Plumbing.Code, and -City of Gent Lake: Standard Details. for utility construction. Saiitita!'v Sew&rand Water Fund. There is also created. and the City shall maintainon the official *books and records of the City.a. separate and .special fund. to be designated as. -the :Sanitary Sewer fund, and a special fund.to be - designated as the Water Fund which shall beheld and administered by the City separateand apart from al l other funds until the purposes for its creation have been accomplished: Connections with Sewer Required. (A) Existing Structures. Any buildings. presentiy.used.or capableof being used for humaw6bitation.or in which a toilet: or other plumbing facilities for disposal of human waste. is.instalIed.arld located on property adjacent. to- a sewer main, or in- the platted block through which. the .system extends, shall be connected to the Municipal.Sanitary Sewer System within.one year from the date on which a connection is available.th Such .building. Wherithe propertyowner has failed to connect to the sanitary sewer systetti within ten years or within six months.-Ifthe septic sygom fails, the .follow.ing.procedures shall be .followed:. (1) The property owner shall be notified that it is the intent .of theCityto connect the property w the sanitary sewer system and assess the cost of connection itgairtst the property oWner,:The notice shall- be: mailed by registered mail:to the property address: (2) Thc-oost:df the improvement shall include all e6sts *'incurred by the City in older to connect the propertytolhe.main sewer line and shall include City ­permit and connection charges which..must W Submitted to the Metropolitan Council Envirotimental.-Services. (i3) New Structures.. All buildings hereafter constructed within.the City on property adjacent to a sewer main or in a platted block through which the Municipal Sanitary.Sewer:System: extends, shall be provided. With a. co Imectidn tathe. sewer system for disposal of all human waste before occupancy of -the building shall be allowed:or a certificate ofoccupancy issued. (C) Sewer Not vailable:.Where:sewei is not: available to -'-a building... the Wilding.shalI be cOYmected to and deliver waste to'an'iadividual sewage treatment system. Municipal &nitary Sewer System Chute s. A -portion of the cost -of constructing and maintaining the municipal sanitary sewer system shall -be recovered by the.imposition ofspecial assessments pursuant to Minnesota Statute: 429, a connection charge; and a sewer :availability charge (SAC) on behalf of the Metropolitan Council. (A) C9Anection_Charge. A connection charge, as determined from time,'to time by City Council ordinance; shall be collected whenjiousing.units are.connected to the Municipal Sanitary tower System: In :addition, before aconnection permit,will be issued, the City shall determine that one of the following conditions- exist: (1) The .:loU$r.tract of land to--be.served by such connection has been. assessed for the.cost of - construction of'tbe sanitary sewer main with which tlie- connection is made.; or (2) If no specialassessment hasbeen levied for such construction cost,the proceedings for levying the special assessments have been or Wit I be commenced and completed in due course; or (2) If no special assessment has been levied for such construction cost, the proceedings for levying special assessments have: been or will be commenced in due.couise; or 3 It no ecia] ass essment-has.been.levied, and:nos ecial assessment roceedin (a P P proceed gs will be coMpleted ijOue course,. a sum equal to the portion -of the cost of constructing the water main and trunk twofer system, which would be assessable: against said lot or tract, has.been paid *to the City; of (4) If bond of the above conditions are met, no permit to tap or cottn'eatto any water main.or tiUnk .water.systern shall be issued unless. the applicant shall pay an additional connection fee which shall be equal:to the portion of the cost of constructing the water main and trunk water system which would. be assessable against said lot or tract serviced by the connection. The assessable cost is to be determined. by the Engineer upon the -same basis as any assessment previously levied against other property for the water. main and trunk -water system. If no assessment has been levied, the assessable cost will be determined upon the basis. of the uniform .charge which may have been or which shall bk charged for similar tapping or connection' with said main: and trunk system, detei*indd ort the basis ot'the total assessable cost of the. water main and .trunk water system, allocated -on a frontage:bas'is, plusthe costofservica br.services. Connection Permits.. A,perinitmust be.obtained fo connect to the municipal systems. The connection permit fee, as established by Gem. Lake City Council ordinance, shall be submitted at the time .of perinit application.. All permits for service instailations:shall be made by the owner of the property, or his duly authorized agent and shall state the size and location of the service.connection and all other inforination as required. The applicant shall pay to the City prior to the issuance of the permit. the .total amount of fees or deposit required for the installation of the service connection as herein provided..No permit shall be issued except to a licensed plumber, certified pipe laYer, or homeowner performing work on his orher own premises.. City .inspectians are re qujTed for all connections to, and. extensions of, the.. municipal systems. Statements for Water and Sanitary SeWek Use Charges (A) Water and Sanitary sewer use charges; as determined from time to time: by City Council ordinance shall be `Payable uarterl �Such statements shall be dueand PaYable-bn or before the first daY.ofthe.second'month follbwing receipfof the.bil1ing. Where service..is for less tban-a quarterly period; the quarterly chaige'shall be:pro-trited on a monthly basis.. If a water meter is found-fo-bbve been operating in a.faultyxdariftleir, the atn6unt of water used will be estimated in accordance with the amount used previously in comparable periodsof the year. (B) Penalties for Delinguent.Payments, A penalty .equal to I0%.ofthe amount due shall be added to accounts not paid. in full oil or before the first day of the second month following the .billing period and to.each quarterly billing thereafteruntil the amount of the delinquent accountplus accrued penalty. -is paid in full or otherwise certified to the County Auditorr as a delinquent account (C) Annual Certification of Delinquent Accounts. Each year fhe C. shall piepare a.list of delinquent. service charge accounts, including accrued penalties thereon, in the form of an assessment roll. The City Council shall annually. review the' delinquent service charge assessment roll and adopt an appropriate resolution directing that.the assessmentroll be certified to the County Auditor as a lien against the premises served and directing that the County Auditor collect the assessment as part of the ensuing year's tax levy. Service Charges relating to Municipal Water Utility. When actions or activities. of water customers require coordination:with or a call out of City utility personnel (e.g. turning water -.supply odkffat eurbs.tops), a water service charge shall be assessed to theautilityaecount..When the .call out occursoutside of normal business ]tours, it - will be. deemed An emergency call oyt..The service charges for regular and. emergency call' outs will be established by Gem Lake OityCouncil ordinance. Discontinuance of Water Service. (A) Conditions.. The City reservesIlid right to discontinue service to any consumer of the municipal water system whenever: Prohibited Waste Discharge (A) No person shall discharge;'cause, or allow to be discharged into the sanitary sewer system; any waste containing. concentrations. in excess. of the following: Pollutant: Limitatioris {Ms ximum for any operating day) Cadmium. 2.0 mgh Chmmkiam;tatal 8,0 mglt Copper 6.0 mg/L Gyanid:e, total 4.0 mg/l Lead 1.0 mg/1 Mercury 0.1 mg/I Nickel 6.0ing/l Zinc 8:0 mi/I Temperature 1500E (656Q PH 5-.00 —10.60 -(B) No person shall discharge,, -cause, or allow to be:discharged. into the sanitary. sewer system any wastes which contain any of the fallowing: (l.) .More:than 1.00 mg/lof fats; wax,:grease.oroils (hexane soluble), whether emulsified'or riot, or containing.substances which may solidify or become viscous at. temperatures between 32 degrees and 150 degrees. Fahrenheit (0 and 65 degree centigrade) at the point of discharge into the sewer system. (2) Liquids, solids, or gases which by reason of their naturpe or quantity are -or. may be sufficient to cause -fire or explosion or -.be injurious.in any other way to the.sanitary:sewer.system or to: the: operation of*p system:.At no time shall two successive readings on an explosimeter,.st the point of dilchargeInto the sewer system, be more than five percent nor any single reading over ten percent 01he l6wer explosive limit.(L.E.L.). .(3) Any *nox'totis or malodorous solids,` liquids or gases, which either singly or by interaction with other wistes,.are-capable of creating a public nuisance or hazard to life, or are or may be sufficient to prevent entry into a: sewer for its maintenance and. repair. (4) Any toxic substance, -chemical elements or compounds in quantities.sufficientto intedm.*with-the: biological processes of efficiency of treatment works, or that will pass through a.treatinent work$ and cause. the eftlueriMerefrom or`the: water into which:it-is. discharged,.to .fail WmeiDrapplicable state -or federal standards. (5) Garbage that has not been ground at comminuted to such a degree .that all particles will be carried freely in stispbnsion under flaw conditions normally prevailing in public sewers, with no particle greater than one-half inch -in any dimension. (6) . Radioactive wastes or isotopes or such half life.o.tconcentrafions that they are in noncompliance with present or future regulations issued by the *appropriate authority having control over their use and which will or may cause damage -or hazards to the system.or personnel .operating it. (7) Solid or viscous wastes which will or may cause obstruction to the: flow in a sewer, or other interferencewith the proper operation of any -disposal system, such as:grease, uneomminuted garbage, animal gumor tissues, patinch manure, bones, -hair, hides or fleshings, entrails, whole blood, feathers;ashes, cinders, sand, spent lime, stone or marble dust, metal, glass, straw, shavings, grass clippings, rags, spent grains, spent hops, waste paper, wood, plastic, gas, tar,. Asphalt,, residues from refining or processing of fuel or 1.ubricating.oil;.gasoline, naphtha, and similousubs#ances. (2) A person who is recognized by the Minnesota Department of Health as a backflow preventer tester is cunsidpreq by the City to 4e% backtlow preventers and certify them to be functional. (C) Failure to.comply. with the praivigpps-ofthis.sectioh shalfbe cause. to discontinue water service. Water Use Restrictions.. A spriOkling:ban is -.adopted .in order to encourage water conservation, and to insure availability of an adequate supply of City water without incurring,unnecessary capital expenditures. (A} Water Use Restriction: Except as hereinafter provided, the watering of lawns, gardens; and shrubs is prohibited from -May 15 through September 15 annually. (1) Exceptions. a}Property with. odd numbered postal addresses may water on odd numbered days. b}Property witheven numberW-postal. addresses may water on even numbered. days. ONivate wells may be used on any day. d)Watering newly satiidetl or seeded yards is allowed upon a receipt.of an exemption permit from thd Public Works. Departmentfor a period of two weeks. e) Attended watering of plants, shrubs, and gardens may watered by -hand on any day. (} Enforcement. Violations of the water use restrictions will result in a warning letter for first violation, and the imposition of administrative hnes.that will be reflected on the next utility bill or in the issuance of a citation in accordance with adopted Council ordinance. (C) City. Council Resolufiom*During dry weather periods,the City Council may impose additional .restrictions on thevse of City water by the adop0bnofan appropriate resolution. Any violation of the water restriction resolution shall be refelTid to the City .Attorney for prosecution as a misdemeanor. Private Wells. The. use of private wells•may continue after connection is made to the water system; provided there is no means of cross -connection between the private well and the municipal supply at any time: Hose bibs that will enable a cross- connection of the two systems are prohibited on internal and external piping. The. threads on the boiler drain of the well volume tank.shall be removed or the boiler drain hose bib replaced with. a sink faucet. When both. private and City systems: are in use, outside hosebibsshall not be installed on piping, connected to the municipal system.. Operation of Fire Hydrants. No person other' than authorized City employees shall operatoAre hydrants.or interfere in any way with the.:water-system withogt first obtaining a permit to.do so from the City, subject to the following conditions: (A) Permit. A.hydrantmeter perhiit to use a fire hydrantfor.me purpose of purchasing water from -the City is required. The permit shalf-state the applicant's name and address; phone number, location of the work site, and type of work being conducted.: (B) Deposit. The applicant shall be required to make .a deposit„as.deteml-fined by. City ordinance; tp-guarantee payment for water used and to cover breakage and/or damage to the:hydrant ormeter. Charges will be deducted from the deposit,and a billing,or refund *will be generated. (C) Charges. The applicant shall pay rental charges for=gh-thirty-day- period or fraction thereof,.mnd water use charges as detetrhined-by City;Cbuncil 00inanc%. Watett Serviee Co tra tors. A license is required. All -water service.'work shall be performed by certified contractors. liieeused-byihe.appiropriate State authority. This section shall not apply to homeoWners performing work oil their own premises. City Access, Authorized City employees shall have access at reasonable hours .ofthe :day to all buildings.and premises.connected .to the municipal sanitary sewer system for the purpose of infiltration.and inflow inspections without charge to the sanitary sewer consumer. In theevent the sanitary sewer consumer denies authorized City employees access, the sanitary sewer consumer will, at their own cost, provide for infiltration and inflow inspections by a licensed plumber, and said licensed plumber shall. be. required to provide documentation.to City as to validity of the -work performed. Noa-iCow iance Surcharge. A. quarterly surcharge, as determined by City Council ordinance, shall be added to the: utility billing statement for a property where: (A) An inspection -has. -not been allowed or certification provided within 30 days.after notice by the. City:. {13} The necessary installations, inspections, and/or: repairs have not been made. Within:the timespeeified. A surcharge will be.added which the property is not in. compliance, whether'thdhdn- compliance has been for the entire qua l let or a portion thereof. Water:Service Lines: In orddr•to eliminate a health or safety hazard from private property,'the•City is authorized to install or repair water service lines'from a:City water main to a.private dwelling or to contract f)rsuch-work. The cost of installing or repairing water. service. lines may be specially assessed against the. benef ted property and the City may issue obligations to defray toe:expense of such work -all pursuant to .the provisions. of Minnesota Statutes. Chapter-429 and its subdivisions. WHEREUPON, the above ordinance was adopOA at the regular City Council meeting forthe City of Gem Lake; Ramsey County, Minnesota, on August 23, 2U16, by a.motioti madeby Councilmember-Lindner, seconded: by Cotunciltnem);er Bosak. ATTEST: 1, William Short,.the duly qualified City. Clerk of the -City of Gem Lake, C6untyofRamsey, State`ofMinnesota, do hereby certify that•theforegoing ordinance is>a true'and accuraterepresentationofaotion taken by the City Council of tile City ofGcm Lake on.the date first .written. I /. OV / lir Lain WCityClerk DO Claims For Payment CITY OF GEM LAKE Gretchen Artig=Swomley, Mayor Ben Johnson, Council Jim Lindner, Council Len Cacicppo, Council Laurel Amlee, Council Tom Kelly, Treasurer Fund Totals General Fund Parks & Playgrounds 2004 Debt Service Fund 2006 Debt Service Fund 2015 Debt Service .Fund: 2017 Debt Service. Fund 2018 Debt Service Fund Improvement Fund Scheuneman Road Improvements Hoffman Road Improvements Sewer Fund Water Fund Investment Trust Fund Total All Funds Period Ending; 7/20/2021, M r �"i',si� r .► Claims for Payment Chick Numbers 11476 and 11492 through 11516 attached. $ Amount 35,16.7,07 0.00 0:0o 0.00. 0.00 6,012.50 10,450.0.0 0.00 0.00. 0.00 4,283195 10; 386.98 0.00 66,300.50 C 0 a a 0 gNgtt O C J CI c V a fG O t` M M •ti 8 pp tf�• O O O O to O in. O to (D. to r L4 O. Imo. M O O 111 l� i• O 'fD • <C 0 4 � V' pNppp .fc(�� Cc N N c N N N tl Oho' F O N Vtl^ 10 t0 n r co n v o Ln Ln o o LO Ln f- I- o 0 0 0 0 0.0 0 Ln cn o. o kn o a a c6 • :t6. N M f- O in to CD N f� C7 M f�. •- e17 M co co m N N co O O CD M 1� N ,M N d•. r to 0 N d M In N N Nr N cl M r r I U) (3 1 cn N CI) z to (0 N V) UJ O M_ Q }- W M� 0.LIJ B J J U h. a 7 yj.JW U7.} z:� m.� R 7 W p� �H•h N: ¢W.hhh�C aU' ���-ia x 0 �� Z. 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DU C a c. oa6 Z.U.: 0-0- OX WZX '7� to NS c.0. c (1)5 NNNCl m o lf1 P _ M cc Lf7 O U pto cq O O O :CD oo (D a0N GOQ7 . (D CD co a) 10 O ;''). h 1� M. h co O F Z $ u $ ai m: 0 c�iH(flo a m w. a� $ w w o �,m 1. m t�.:. (Ap•0 N 0(0 Ea)� (aj� d a.� Q CL n:a (L t IL m..� a (L E. CLM Q a 0 .c a C 5� o.r 0w �.Z °� 3 7,� 3 �..E N z c .J C U d. c c a c (n _c U) U) p) m e ..W:Oa 9 • (0 u.,c�a �¢ U a .oa o ¢ aQ D�LLLL¢ N O M O tl7 N o ti 2 00 4'� O O. O O O �O O to r N O r CM N Cl) C7 M. M cl) N 1 V (`� C; C; 000 C•7O N:O 1M1 bO. O .O O O O 00 O�Oa 000 0o N:0 :p.0 .0 00 v 0 0.0 0 0 0o 000o 07dN N rN 0)9-N 0)N 67 N. afN O N ON: rNNN .- O ti-- O M O .-• . 0 r d O T O .d r• O: -V qN d''N N V N JN d• N q N d00.0 0Mm 0o d 00.00. goo a0 C, 0 o 0 a 0 o 0 c� oo 0:00.0 000 r r- r CD r r d.$ t-r e•- r .r r r- Y- a-' T •T r 1"' .00 T � a� � r �-• 71.M21 atl2:19.26.39 City of Gem Labe Check Register - Piepaid Checks For the Period From Jul 1, 2021 to Jul 31, 2021 Filter Criteria includes: Report.order is by Check Number. Check # Date Payee Amount 11407V 7116121 GREEN LINE SERVICES CC) - l96.00 11476 7113121 Bond Trust Services Corporation 1'6;4$2.50 11477 7/9/21 Melissa Lawrence 1,121:62 11492 700/21 City :of Roseville 482.17 114.93 7120121 City of White Bear Lake 90273:74 11494 7/20/21 Corporate Mechanical 276.25 11495 7/2W- i Gretchen.Artig-Swomley 00.00 11496 t 20/21 CINTAS 6.24 114W 7120121 GREEN LINE: SERVICES CO 3 75.0 0 11498 7/20/2.1 Innavat'nre Office Solutions, LLC 54.99 11499 7/20/21 IIMC 176.00 11500 7/2IY121 JAN-PRO. CLEANING SYSTEMS 225.00 11501 V20121 Jim Lindner 30:00 11502 720/21 Melissa.. Lawrence 24..16 1150.3 7120/21 Metropolitan Council 3,236.68 11504 7/20/W1 NEI ELECTRIC 5,286.00 11:505 7/20121 Gopher"•StaW.One•C811 6.75 11506 7/20M Press Publications 54,51 11507 7120/21. SEH 8,51a.52 11508 7/20121 William Short 1,924.00 11509 7/20/21 T.A. Schifsky & Sons, Inc. 2,035.00 115'l0 7.120121 Trade Press Inc 50.00 1.1.511 7/20121 Tolde• Inspections Inc 448.00 11612• 7/20/21 City of Vadnais Heights 11,020,55 11.613 7/20/21 Waste Management of WI -MN 675.36 11514 7/20/21 White Bear Township 4,807,40 11515 7/20/21 WHITE BEAR TOWNSHIP UTILITY SILLIN n1.05 115.16 7/20/21 Xcel Energy 726.69 Total 67,422.12 Page: 1 CITY OFF GEM LAKE CASITAND INVESTMENT )BALANCE STATCMEN7 As of OSl W021 Fiscal Year: 2021 Cash ani .Investmetto Balance Bialancc Name of'Funfl 5/1/2021 Receipts Disbursements 51314021 General and $166;010.81 $16010,06 .$51,196.73 413.1;824.14 Parks and Playgrounds. 543,355.73 $0.0.0 $0.00 $43,$5S.73 2004 Debt Service Fund $0.06 $0.00. $0.00 $0,0o 2006:Debt Service Fund $O:O.Q $0.00. $0.00 .0.00 2007 Capital Im..provement-Bonds S60,199.67 $21,050.00 $0.00 $8Z149.67 .2018 Inprovement Bonds $36,504.78 $0.00. $21,950.00 $14,554.78 Improvement Fund S445,517.34 $0.00 $3,000.04 $442;517..30 City Hall Construction $0,00 $0:00 $0.00 $0.00 .Scheuneman.Road Improvemetts 0.00 50.00. $0.00 $0.00 .Hoffman Road Improvements $0.00 $0:00 $0,00 Sewer Enterprise Fund $458,75.0.12 $9,174.76 $4,331.34 $463,503.54 Water Enterprise Fund. ($73,387.30) $3,189.99 $4077.60 ($7074:30) InvesttnentTrustFund $960.93 $.105.72 $0.00 $1,066.65 $1,138,812.08 $50,530.43 $84,5.55.20 $1,1-0417001.3I Premier Checking. Premier.CD's. UBS Investments UBS Money Market Gambling fund Balance $524773.71 $0.00' $$47,000 00 $35 013..b0' $1,104,787.3.1 BALANCE STATEMENT OF GAMBLING FUNDS Balance: Balance: 5/1/2021 Receipts: Disbursements. 5i31/2021 $2,770.97 $1,75935. $0.00 $4,530.72 City ol'Gctn Lake GENERALFUND Budgeled Sintcmcnt cl'Revenues and Expcndilures For the Five lvionths Ending May 31, 2021 Quil Mnlh 'irrr Mnth Quir Ninth 2021 YTD. YTD. l3kidut Atival VAronce °[oCotn»Isle DiLdm A91.01 Yar.lum as',M leye REYE;NIf�S Properly Taxes Current Property Taxes & 36,108;75 t. 0,00 36,109 75 0,00 S 433,305.00 $ 0;60 433,305.00 0.00 Ciscal Disparity Taxes 101.9,17' 0.00 1.019.17 0100 12,230,00. 0.00 12,230.00: 0.0.0 Licenses and Permils General Business Licenses 166:67 0.00 166.67 0.00. 2,990,00 475.00 1,525.00. .23.75 qii-Sale Liquor License 450.06 O.00 450.00 0,00 5,400,00 31683.31 1.716.69 68.2.1 Other Perinits 100.60 30.00 70.00 30;00 060.00 80A0 1,120:06 6.61 Tobacco License 0.00. 0.00. 0:00 0.00 0,0.0 200,00 (200.06) 0.00 Charitable Gambling License 4L67 0.00. 4L67 0.00 500.00 500.00 0.00 1.00.00 Contractor License 100.00 300.00 (290.00) 300.00 1,200.00 700.06 .500.w $&33 Building Permits 466,67 696.60 (29,93) 104;49 C000,00 3,265.35 4.734.05 .40.92 PlnrnbingPermits 83:33 0,00 93.33 0.00 1,000.60 125.00 87S.00' 1.2.50' Mechanical Permils 125.00 185.00 (60:00) 148.00 1;500.00: 777,33 722.67 51.82 Electrical Permits 66.67 180.00 (113.33) 270.00. goo ;00 267.80 532.20 33A8 NPDES Pemtit 8.33 0.00 8.33 0.60 100.00 0.00 160.00 0.00: Fire Marshall laspection 208,33 10.00 198.33 4.80. 21500.00 101.00 z393.00 4.28 Septic Inspection Pee 16.b:67 2,200.00 (2,633.33) %320.00 2,000.00 2,200.00 (200,06) 110.06 Stale Pemtit Charge 4.17 20.68 (16.51) 496.32 50.00 72.61. (22.63) 145.26 Sewer Contractor License 4.17 0:00 4.17 0.00 50.00 0.00 50,00. 0.00 Rental Licensing 33.33 0..66 33.33 0.00 406.00 0:00 406.00 0.00 Dog Licenses 12.50 366.00 (287:50) 1.400.00 150,00 300.66 (150.00) 200.06 Intergovernmental Revenues County Grants & Aids 0.00 0.00 0.60 0,00 0.00 11.91 .(11.91) 0.00 SCARP Recycling Grant 83.37 0,00 83.33 0.00. 1,000.00 0,095:00) 2,095:00 (109.50) Cable TV Franchise Fees 500.00 0.00. 500.00 0.00 6.000.00 8,436.43 (2,43&43) 140.61 / t Charges for Services PlnnninE Fees 16.67 0,00 16.67 0.00 200.00 0.00 200.00 6.00 flan Reyiew 250.00 0.00 250.00 0.00 3,000.00. 1.151,02 048.98 38.37 Zoning Charges 0.00 0.00 0.00 0.00 0.00 275A0 .(275.00) 0.00 lavesltttettt Adrnin Charge 16.67 0.0.0 16.67 0.09 200,00 126,43 73.52 63.24 E'iucS and.Forfeits Fines 91.67 44.17 47,50 419 1.100,00 164.17 935.83 14.92 Miscellaneous interest Earnings 416.67 0,06 416.67 0.00 5'.000.00 814.77 M85,23. 16:30 Miscellaneous 41.61 26.00 15.67 62.46. 500.00 326.00 174.00 65.20 Facility Renlal 250;00 0.00 250.00 0.00 3,000.00 0.00 3.000.00 0.00. Totallk6ertm 41,032.08 3,992.45 37;039.63 9;73. 492,385.00 22,964.20 469.420,80 4,66 F,XPF.NDITC�RT•.S City Council Wages and Salaries 625.00 0.00 .625.00 •0.00 7.500.00 3,600.00 3,900.00 48.00 Employer Paid Insurance 4..1.93. 0,0.0 47.83' O:OQ 574:00 0.00 57k.00 0,00 Admittstration 41.67 0.0.0 41,67 .0.00 $00.06 0.00 500.00 0.00 CottfcrenceRegistrarions 8.33 0.06 8.33 0.00 100.00. 20.00 80.00 20.00 Council Contingency 833.33 0.00 933.33 0.60 10.000.00 0.06 10.000.06 0.00 Elections operating Supplies 12.50 0.00. 12.50 0.00 150,'00 0.00 150.00 0.00 Contracted Services 833,33 707.60 125,73 94.01 0,000.06 1A73.d0 SJUL40 18:74 Legal Notices 12.50. 0.00 1250 0.00. 150.00 (#8,'99) 208.99 (3933) Repairs R Mainl - Ccniractuat 208.33 0.00 208.33 0.00 2.500.00 f0.00 2;500,'Oo 0.00. Financial Adminlstrution ( AuditingScr:iccs 833.33 0.00 8.33.33 0.00. 10,000.00 4,500.06 5,500.00 45.00 Financial Services 2,500.00 2.994.72 (484.72) 119:39 30,000.00 11.473.50 1016,50 3.8.25 Computer Services 208.33 0.00 208.3.3 0.00 2.500,00 1.799,15 700.$5 7t.92 Legal Ser vice& 7rP2021 at 3:12 PAS c+lrr Mail. Qua tdillb rurr Mnth 2021 XTJ2 Y_TQ �•.. WdIm Actaa! Viiiance. % Complete Rud= AmAl Variance °k Complete. ROW Maintenance 83.33 0.00 83.33 0,00 1,000,00 0.00 1,000,00 0.00 Sired Repairs 1.,2SO.OD O.m 1,250.00 0.00 15,000,00 0.00 15.000.00 0.00 Blvd Tree Trimming 666.67 2.090.99 (1,33432) 300.15 8.000.00 2,000.99 5,499,01 25.01 Ducs & Subscriptons 8:33 0.00 &.33 0:00. 100,00 0.00 100100 0.06 Tee Lind Snow Removal Silt.and Sand 1,416.67 0.00 1,416.67 0.00 17,000,00 2.244.06 14,755.94 13.20. Repairs &,Maint = Conlmctual 208.33 0.00 209.33. 0.00 2,300.00 0.00 2,500.00 0.00: SnowplQwIng 1,341.67 0.00 1,541.67 0.06 1ai500:00 31148.25. 15,151.75 [8:10 Park Mnintannacc PARK.MAiNTF.NA.NCE-CONTRACTUAL 416.67 0.00 .4.16.07 0.00 5,000.00 0.00 5,000,00 '0.00 O th c i•.Fi anti Bing .Uses Operating•Transfers.OUT 2,083:33 0.00 2,08333 0.00 25,000,00 0,00 :25,00D,00 0,00 TotalEapendiIVras 41,032:OB 46,67&57 353.51 99.M 492,385.00 154,781.56 337,603A4 31.44 Excess RevOVer(Uader).F.\p $ 0.00 (S36,686.12) 36,686,12 0.00E 0.006 131817.36) 131,317.36 0,00 71212021.ot 312 Pik REVENUES Current Property Taxes Fiscal Disparities 1ntemcUrn6gs Total Revenues City orGem La1:e 2007 DEBT SERVICE FUND Budgetad .Statemom Of Revenues and Expendlttlre5 ro.r the rive Months End iaK..May 31, 2021 dirrMnth CitmMnth C4r. Mnth 2021 bLidgel Actnal Varianc % CompIpte p $ 6;555.50 $ 6.00 (6,555.50) 0.00 $ 78;666.00$ 184.17 0.00 (184.17) 0.00 2,210.00 41.67 0.00 (41.67) 0.60. 500.00 6178133 0.06 . (6,78133) 0,00 81,376.00 D YTD A=LL Variance o�jr� 0.0Q 73,666.60 0.00 UO 2;210,00 0.00 213,21 28GA, 42.64 213.21 81,162,79 0.26 rxP> NDITI)R.0 Principai 5,000.00 0,00; (5,000:00) 0.00 60,000.00 60.000.00 0,06 100.00 htterest 1,053.33 (10.975,00). (12,02833) (),Q41.93) .12.640.00 6,627.50 6.017.50 52.43 Fiscal Agent Fees 123:00 0.00 05;66 0.60 1,500,00 0.00 1.500,00 0.00 Total Expcaditures 6.178.33 (10;975.00) (17,15333) (177.&) 74.140,00 66.627.50 7,517.50 89.87 .Exccss:Rev:Owr (Under) Ov $ 603.00 $ 10.975.00 10.372.00 182 M S 7;236.00 (S 66,414,19) 73.650.29 (917.83) 712I=at3:16PM City orOcin Lake. IMPAOVF,MENT FUND budgeted Statement orRoven tics and Expenditures For the Five Months Ending May 31., 2021. Curr Mitth Curr With Curr Mnth 2021 YTD YTD BUdU Actwil Vnrinnce Yo Gomnlete BtEAggt Actuai varkilic ry Comnletc REVENUES, PREPAID SPECIAL -ASSESSMENTS S. 0.00 g .0.0.0 0.00 0.00 $ 0.00 S 5,366A (5,3&32) 0..00 Isiterest Earnings 166.67 0100 (166 G7) 0100 2.000.00 1,300,67 699.33 65.03. Transfers from Other Funds 2;083,33 0.00 (2;08133) 0.00 25,000:00 0.00 25,600.60 0.00 Total. Revenues 2,250.00 0.00 (2256.00) 0.00 27,000,00 6,666.99 20,333.01 24,69 EXPENDITURF Engineering 0.00 3,000.04 .3.000.04 0.00 0.00 14,009.95 (14,009.95) 0.00 Legal Ncticc:Prepuration 0;00 G.00 0.00 .0.00 0;00 255:8.9 (255.89) 0.00 Total Expenditures 0.00 3,000.04 _ 3,0W04. 0,00 .0100 14,265.84 (14 265.84) 0.00 Excess Rev Over (Under) Esp 5 2,25U0 {S 3,000.04} 5,250.04) (13334)$ 27,000.00 ($ 7,598.85) 34 598.85 (29.14) Ir212021 at. 3:19 PM City of Gem Lake WATER ENTERPRISE FUND Budgeted Stalemeni of Revenucs and Expenditures Fortlte-Five. Months Ending May 31, 2021 Ctkrr . Curr Mnth m YTD VTD 13tudttel Qctual, Vnriatice Wo.Complete Butym Actual Vari'm %Complete REVF.t1tIE$ Water Wer S 41.67 $ 0.00 (41:67) 6.00 $ 500100'$ 0.00 50o,o0 6.00 Local WAC 416.67 0.00 (416,67) O.W 5,000.00 0.00. 5,000.00 0.00 Rcs'dentialWater Reveiaues 1,000.00. 0.00 (1,000,00) 9,00 t2,000.00 3;753.36 8.24:6.64 3.1.29 Water Late Charges 6.00 0:00 0.00 0.00 0.00 47.07 (47.07) O:DO. IntarestEamings 4.17 0.00 (4,I7) 0,00 S0,00 (127.74) 177.74 (255AS) Total'Revemies. 1;462.50 0.00 (1,462.50) 0.00. 17.550.60 3,672.69 13,877:31 .20.93 EXPENDITURES Water Meter Supplies. 41.67 6.00 (41.67) 0.00 .500.00 0.00 500:06 0.00 Attditing.Smices 41.67 0.00 (41.67) 0.00 500.00 0,00 500:00 0.00 Water/Sewer Utilities 2,916.67 2,"0.4$ 73.81 1.02.53 35,000.00 2;990.48 32;009. 32 9.54. Repairs & Maint 29.1:67 0.00 (291.67) 0.00 3,500.00 0:00 3,500:00 0:00 Depreclatiots 2;083.33 0:00 (2,083:33) 0100 25.000.00 0.00 25,000.00 0,00 TotalCxpendituires S.375.00 2990.48 (2,384.52), 55.64 64,500.00 2,990.48 61,509.52 4.64 Excess Rev Over (Untler) l zp ($ 3,912.50) [$ 2,990:48}922.02 76.43 S$ 46,956,00) $ 682.21 (47,632.21) (1.45) 712P2021 * 3:23 PM CITY OF GEM LAKE CASH AND INVESTMENT BALANCE STATEMENT As of 06/30/2021 Fiscal Year: 2021 Cash and Investments Balance Balance Name. of Fund 611/2021. ieceipts. Disbursements 6/30/2021 General Fund $1.30,161.84. $238;706,01 4 $57,855.28 $31.1,012.57 Parks and Playgrounds $43,355.73 $0.00 S0.00 $43;355.73 2004 Debt Service Fund $0.00 $6.00 S0.00 $0.00 2006 Debt Service. Fund som $0.06 $0.00 $0.00 2007 Capital. Improvement Bonds. $82,149.67 $0.00 $16,462.50 $65;687.17 2018. i:nprovemen[ Boiids $14,554.78 $0.00 $0.00 $14,554.78 Improvement Fund $442,517.30 $25,000.00 $978.8.5 $466,538.45 City Hall Construction. $0.00 $0100 $0.00 $0.00 Scheuneman. Road. lmprovemetns. $0.00 $0.00 $0.:00 $0.00 Hoffman Road Improvements $0.00 $0.00 $0.00 $0,0.0 Sewer Enterprise Fund. $463,593.54 $1.65,00 $8.10 $463;750.44 Water Enterprise Fund ($74,274.50) n..00 $0.00 ($74,274.50) lhvestmentTrust Fund. $1,066.65 $5,10 $0.00 $1,071:75 $1,103,125,0.1. $263,876.11 $75,304.73 $1,29106.39 Premier Checking Premier CD's U.BS 1nvestinents UBS Money Market. Gamb.ligFund Balance. $709,682.70 $0.00 $54.7,000.00 $35,013.60 $1,291,696,30 BALANCE STATEMENT OF.GAMBLING FUNDS Balance Balance 611/2021 Receipts Disbursements. 6130/2021 $2,220.72 4,400.71 1,000.00 $5,621.43. City or Gem Lnke GENERAL FUND Budgeted Statement of Revenues and Expenditures For the Six Months Ending June 30, 2021 rr CurrMnth Com Milli tom.(.. YTD YYD R�YF�uEs l3udW Artual Varinm %Cmtz Ip ct Dk= Adupa Variance %Coinplatc Property Taxis CurrentPropettyTom S 36,108.75 S 216,00D.00 (179,01.25) 598.19 $ 433,305.00 S 216,ODO,00 217,305.00 49.85 Fiscal Disparity faxes 1,019:17 6.00 1,019.17 0,00 12.230,00 0.00 12;230.00 0,00 Licenses and Permits General Business Licenses 166.67 0.00 166.67 0.00 21000,00 475..D0 1,525.00 23,75 On -Safe Liquor License 450,00 0,00 450:00 O.00 5;400.00. 3,683.31 1,716.69 68;21 Other Permits 100.60 330.00 (230.00) 336.00 1,260.00 4 MOD 790.00 3437 Tobacco License 0.00 0.00 .0.00 0.00 0.00 200:00 (200.00) 0.00' Charitable Gambling Licensc 41.67 0,00 41.67 6.00 5.00.00. 500.00 0.00 1.00,00 contractor License 100.00 0.00 100.00 0.tl0. Own 700.66 50000 SON Building Permits 666,67 1,15.2;85 (486,18) 172.93 8,000.00 .4,41820 3,581.80 SSl3 Plumbing Permits 83.33 0,00 83.33. 0.00 1,000,00. 125.00 .875,00 .12.50 Mechanical Permits 125.00 0.00 125.00 0.00 11500.00 777.33 '722.67 :51m Electrical Permits 66.67 318.20 (251,53) 477,30 800.00 586,00 214.00 73.2S. NPDES Permit 8.33 0,00 8.33 0.00 109.00 0.00 100.00 1100 Fire Marshall Inspection 209.33 0.0.0 208.33 0,00. 2,500:00 107.00 2.393:00. •4,2& Septic Inspection Fee 166.67 960,00 (793.33) 576.00 2,000,00. 3,160.00 (1;160:00) 158.00 State 1'ermil Charge 4.17 53.00 (48,83) 1,292,00 50.00 125A3 (75.63) 25.1,26 Sewer Contractor License 4117 0,00. 4.17 0.00 .50,00. 6.60 50.00 0.00 Rental Licensing 33,33 0,00 33,33 0:00 400,00 0:00 400.00 0.00 Dog Licensee 12.50 100.60 (87,50) 800.00 150.00 400,00. (25.00) 26G,67 Intergovernmental Revenues County Grants. &Aids 0.00 0,00, 0,00 O,OO 0,00 11.91 (I 1,91) 0.00 SCORE Recyciirig Grant 0.33 0.00 83.33 0.00 11000.00 0,095.00) 2,095.00 (109.50) Cable TV Prai1chise rees 506.00 0.00 500.00 0,00 6.000.00 8,436.43 .(2,436.43) 140.61. Charges for Services Planning Fees L&W 0.00 16,67 0:00 .200.00 6,60 .260.60 0.00 .Plan Review 250.00 000 250.00 0.00 3,000:00 1,151.02 1;848.98 38:37. Zoning Charges 0.00 0,00. 0 00 0:00 0.00 275,00 (275,00) 0.00 InvesfinentAdtnin Charge 16.07 0.00. 16:67 0,06 200:00 126.48 73:52 63.24 Fine&and Forfeits Pines 9.1.67 0.00. 91.67 0.00 1.100.00 164.17 935,83 14.92 miscellaneous InterestErimings 416.67 0:00 4I6:67 0:00 S•,000,QO $14.77 4185.23 16.30. Miscellaneous 41.67 6.00 41.61 6.00: SWAO 326;00 174.00 65.20 Facility Rental 250.00 M.00 MAO 406 3,000.00 55.00 2.945.00 1.93 Total Revenues. 41,03IN 119,960.05 (177,936.97) 533.65 492,385.00 241,033.25 250,45I,73 49.13 EXPENDITURES Cily Council Wages and Salaries 625.00 140.00 485:00 22,411 7,S00.06 3.740.00 3 760.00 49.87 Employer Paid. Insurance 47,83 0.00 47.83 0.00 574.00 0.00 574:00 0.00 Adminstmtinn 41.67 0.00 .41,67 O,OQ• •500.60 6.06 •S00.00 0:00 Conference Registrations 8.33 0.00 03 0.00 100;00 26.00 80,00 .20.00 Council Contingency 833.33 0,00 833,33 00.- 10,0.00.00 0.00 10,000,00. O.00 Elections Operating Supplies 12.50, 0.00 12:50 0,00 13.0.00 0.00 150.00 0.0.0 Contracted Services 933.33 0.00 833,33 0400 la.000.00 1,873.60 8;120AQ 18.14 Legal Notices 12.56' o.00 12.50 0,00 150,00 (58-99) '208.90 (39:33) Repairs 8s NlainL - Contractual 208.33 926.07 (717.74) 444.5.1 2,500.00 926.01 I,573,93' 37.04 Financial Administration Audi Ling Scivioes 833;33 6.00 833.33 0.00 10;000.00 4,500.9..0 S;500.00 45.00 Financial Services: 2,S00:00 4,285.13 (1,70,13) 171.41 30,990.00 15175.8.63 14;241.37 52.53 711512021'at 8:72 AM , Ofrice Equip. & furnishings Rond Malnteoance Signs, Sign Repair Materials Engineering Engineering Street Lights ROW Maintenance Street Repairs Blvd Tree Trimming Dues & Subscriptons. Icc aad Snow Removal Salt and Sand Repairs & Maint - Contractual Snow Plowing Park Mainfennnce PARK MAINTENANCE -.CONTRACTUAL Other r7 luAnclag Uses Operating Transfers OUT Twat Expendiwres fxcess.RerOvtir (Under) Exp Curr A4nth Curr Mnth dirt Mnth M Y.TD Bud et ai Varlance Yor Budget ctunl Variance rr�,., °°��ComQlete acam I 416,67 0.00 416.67 0.00 5,000,00 6.00 5,000,00 00 41.67 .0.00 41.67 am 500,06 0.00 500.00 0.00 333.33 0.00 333.33 0.00 4,000.00 0.00 4,000.00 0.00 0.00 0.00. 0.00 0:00 0.00 4,416.7t (4,41b,71). 0.00 10833 62.57 45.76 57,76 1,300.00 $13.35 986.6S 24.10 83.33 0.00. 8333 0.00 1,000.00 0.90 1,000.00 0.00 1,250.00 0.00 1,250.00 0.60 15,000,00 0.00 15,000,00 0...00 666.67 0.00 666.67 0.00 8,000.00 2,000.99 5,999.01 25;01 8.33 0.00 8.33 0;00 100.00 0.00 100.00 0.00 1,416.67 0,Q0 1.416.67 0.00• .17,000.00 2,244.06 1.4,755.94 13.20 208.33 0.00 :20$:33 0.00 2,500.00 U0 21500.00 0,00 1,541.67 0.00 1,541.61 0.00 18,500.00. 3.348.25 IS,15i.75 18.10 416.67 6.60 416.67 0.60 5,000.00 0.00 5.000.00 0.00 2,083633 25,000.06 (22.916,67) 1,200.00 2500.60 15.660.06 0.00. 100.00 41,032.08 57,98133__(16,949.45) 14I,31 492.385,00 212,763.09 279,621.91 43.21 $ 0.00 S 160.987.52 (d0,987:52] 0.00 S 0.00 $ 29.170:16 (294170.16) 0.00 711612021 at a:12 AM City of Can Lake 2001 DEBT SERVICE FUND Budgeted Statement of Revenues. and Bxpenditures For the Six Months Ending June 30,.202'1 Curr Mnth Curr Mnth. Qwr Wth 2021 YTD YID Budi ct Actual Variancc % Conipletc Rudw Actual Variance °%Complete RY VMUFS Current Property Taxes. S. 6,555.50 S 0.00 (6.555.50) .0.00 S: 78.666,00 S 0,00 78,6.66.60 0100 FiscalDisparitim 184,17 0.00 (184.17) uo 2,210.00 0,00 2,216.00. om IntetestEarnings 41,67 0.00 (41.67) mo .506,00 213.21 286,79 42.64 TOW Revenues. 6iM 33 0.00 (6,781.33) 0.00 81,376,00 21121 81;I62,79 0.26 IrXPENDITURFS Principal 5,000.00 0.00 (5.000.00) 0.00 60,000.00 60,000.00 0.00 100.00 Interest 1,053.33 16,462.50 15,409.17 1,562.90 12,640.00 23.090.00 (10.450.06) 182.67 FiscelAgent Fees 125.60 0.00 (125.00) 0.00 1,500.00 0:00 1.500.00 0.00 Total Expeiidgurep, 6.17&33, I6 M.50 10,284.17. 26.6.46 74.140,00 83,090.00 (8,956.00) 112.07 Excess Rev Over (Under) Exp S 60100 {S 16.462,50) {I7;065:50} (2i730.10) $. 7,236:Q0 ($ 82,8709) 90,112.79 (1,145.34) 711512e21 at 806 AM City of Or Lake IMPROVEMENT FUND Budgeted Statement of and Expenditures Far the Six Mvnthy Ending lone 30, 2021 CtirrMnth CurrMnth. curr Mnfh YM Budge!: Actual Wdent %Comte Sudpe AMMI Var}wnce %CompW REWN[1fS PREPAID SPECIAL ASSESSMENTS $ 0:00 $ 0.00 0.00 0,00 S 0.00 5 5.,36.6.32 (5,366.32) 0.00 Interest Earnings 1".67 0.00. (166.67.) 0.00 2,000.09 1,300.67 69933 65.03. Transfers from ether Funds 2,083:33 25,000,00 22j9f6:67 1,200.0 25,000.00 25,000.00 0.00. I00.00 Total Revenues .2,250.60 25,000.00 22,750.00 . 1,111.1 i 27.000.00 31,666;99. (4,666.99) 117.29 EXPENDITURES Engineering 0.00 979,35 978.85 0.00 0:00 14,988:80 (14,988.80) Legal Notice Preparation 0,00 0.00 0.00 0.00. 0.00 255.8.9 (255.89} 0,00 TotalEapenditures 0.00 978.85 978.85 0.00. 0.00 15,244.69 (15,244.69) 0,00 Excess Rev Over (Under) Exp $ 2.250.0-0 $ 24,021.15 21,771.15 1.067,61 $ 27,000.00 $ 16.422.30 10,577.70 60,82 7l15rM at 8:19 AM I City of Gem Lake WATER ENTERPRISE FUND Budgeted Statement of Revenues and Expenditures For the Six Months Ending June 30, 2021 1rr Mnt Ciurr Mmh Curr Mat 2021 YTD Biidize Actual variance °% tk b.UW ct Variance °%Complete RRV):1+IUES Water Meter. $ 41.61 S 0,00 0.0b T 500,00 $ bm 500.00 0.00 Local WAC .(41.67) 416:67 0.00 (416,67) 0.00 5,000.00 0.00 5,000,00 0.00 Residential. WaterRevenaea 1,0m,00 0.00. (1;000.o0) 0.00 12,600;00 3.753.36 8 246.64 31,28 Water LateCltarges 0.00. 0.00 0.00 0.00 0.00 47.07 (47.07) 0.00 Interest Earnings 4.17 0:00 (4.17) 0.00. 50,00 (I27.74) 177.74 (25S." Total Revenues 1,462.50 0.00 .(1r462.50) 0.00 17550,00 .3,612,69 13877.31 20.93 \PF,NDITURFS Water Meter Supplies 41.67 0.00 (41,67) 0.00. 500.00 0,00 5.00,00 0.00 Auditing services 41.67' 0.60 (41.67) 0.00 506,o0 a:o0 500.00 00 WaterlSewerUtilities 2;9)6,67 OM (2.916.67) 0.00 35,000.60 2,990,48 32,tp9.32 •8.54 Repairs & Maint 291.67 0.00 (291.67) O.OU 3,500.00 0,00 3,5wX •0.00 Depreciation 2;083.33 0.00 (2,083,33) 0.00 25.000:00 0.00 15,000.00 .6.60 Total Expenditures 5;375,00 0.00 (5,375:00) 0.00 64,300.00 2,990.48 61.509.52 04 Excess Rev Over (Under) Exp ($ 3,912,50) $ 0100 3,912.50 0,00 ($ 46,930.00111 68221 47,632:21) :(1,45) 711512021 at 823 AM