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HomeMy WebLinkAbout2016 05-17 CC PACKETCity of Gen. Luke, MN. City Council Meeting. May 17`" ; 2015 g- l Call To Order of City Council Meeting — By Mayor. U.zpen at 7:�P.M. Call of Roll Uzpen A°rtig-SwomleY Lindner Kuny_.m Bosak Others in Attendance: Sign -up -Sheet Approval.of City Council Minutes and Agenda • City Council Agenda for this meeting (Accept Agenda) • Minutes of the City Council Meeting for April Committee Reports None Old Business ■ Newsletter Ideas. Public Hearing None New Business ■ Audit Findings Chris Knopik from CIi ftonLarsonAllen • Proclaniatiozi .For National Police Week ' ■ VWLAMO Joint Powers. Agreement. Resolution 2016 — 08 ■ Resolution:2016 ---:09 Willow Lane Schoo.i e Development./Redevelopment Procedure ■ Amendment. to agreeinent between Ramsey County and the City of Gent Lake for Election Seivices • Claims for May 20:1 d ■ Monthly Financial Reports 6 Presentations from the public, .five minutes maximum presentation • Open Items for the: Council Mimbers to bring up. Future Council Meetings • Workshop Meeting June 13"' at 7:00 p.m. ■ Next City Council Meeting June ?.l st at 7.90 p.m. Adjournment The meeting adjourned at. City of Gem Lake City Council Meeting — May 17, 2.016: Meeting Minutes Mayor Uzpen called the meeting to order at 7:00 p.m. Councilmembers Artig-5womley; Bosak and Lindner were present, Councilmember Kuny was excused. Others in attendance: Michelle Hoffman and Chris Knopik, CliftonLarsonAilen, Justin Gese S.E.K., Tom Kelly, Financial Director, Paul Emeott, Kristin Kirchhamer; LorreII Kirchha.mer, Shaw 0.Pehrson, Christine Renstrom., residents; and high schools students not signed in on the sign in sheet. May 17, 2016,_Agenda A motion was made by Councilmembe.r.Artig-5womley, seconded by Councilmember Bosak to approve the.agenda for May 17,.2016, motion passed. Agenda approved: Minutes Councilmember Artig-5wornley made a motion, seconded by Councilmember Linder to.approve the minutes for the. April 191 2016, City Council meet ing,.motion passed. Minutes approved. Committee Reports None. Did Business Newsletter ideas.: flag pole dedication, Willow Lane donation, City of Gem Lake audit findings, trash -to - treasure results, request for citizens to be on the planning commission, water pro1ect, utility article; recycling, National Police Week proclamation. New Business Audit Findings -- Chris.Knopik, CliftonlarsonAllen Michelle Hoffman and Chris Knopik, Cliftonj=jrsonAllen'presented the results of the City of Gem Lake - audit. Proclamation for National Police Week A motion was made byCouncilmember Lindner, seconded .by Councilmember Artig=5womley to. approve the Proclamation for rational Police Week 2016, mot ion.passed, VWLAMO Joint Powers Agreement Resolution 2016-08 A:motion was made by Councilmember Lindner, seconded by Councilmember Bosak to approve the VWLAM❑ Joint. Powers Agreement, motion passed. Development/Redevelopment Procedure Tabled to Juhe, 21, 2016; City Council meeting. City of Gem Lake City Council Meeting minutes, May 17, 2016 Page 1 1. Amendment to agreement between Ramsey Countv and the City of Gem Lake for Election Services A motion was made by Councilmember Lindner, seconded by Councilmember Bosak to approve the Amendment to agreement between Ramsey County and the City of Gem Lake for Election Services, motion passed. Claims for May, 2016 A motion was made by Councilmember Lindner, seconded. by Councilmember Artig-Swo m ley to approve the claims for May,.2016. Motion passed. Monthly Financial Reports Accepted, 0pen .ltems for the Councilmembers to Bring up None Presentations from the Public discussion took:place in regard to saniitary sewer on Otter Lake Road. Engineer Gese and Councilmember Artig Swomley reminded citizens thatthe city needs to. follow the 429 process if assessments of properties are: going to take place. A petition was discussed, however more information was needed for some of the residents to agree to Sign the petition. Conclusion of the. discussion: Ms. Kirchhamer, author of petition,. would continue to solicit neigh bo.rs.to sign the petition, Engineer Gese would look at. redefin1ng the area for the petition and the discussion will continue at the iu.ne 21, 2016, City Council meeting. Next -Meetings The City Workshop and Planning Commission meeting will be combined to take 'place Monday, June 13, 2016, agenda —results of the ordinance review committee meetings. Next City Council meeting,. Tuesday, June 21, 7.00 p.m. Adiournment Being there no further business, following a motion by Councilmember Lindner, seconded by Counciime.mber.Artig-Swomley adjourned the meeting at 8:.23 p.m. Respectfully submitted, Gloria Tessier City of Gem Lake City Coun.cil:Meeting minutes, May 17, 2016 Page 2 CITY OF GEM LAKE, MINNESOTA FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION YEAR ENDED DECEMBER 31, Z015 CITY OF GEM LAKE 4200 OTTER LAKE ROAD GEM LAKE, MINNESOTA 56110. CITY OF GEM LAKE, MINNESOTA TABLE OF CONTENTS YEAR ENDED DECEMB.ER 31, 2016 I: FINANCIAL SECTION INDEPENDENT AUDITORS' REPORT 1 BASIC FINANCIAL STATEMENTS. STATEMENT OF NET POSITION 4 STATEMENT OF ACTIVITIES 5 BALANCE SHEET - GOVERNMENTAL FUNDS 6 RECONCILIATION OF THE GOVERNMENTAL. FUNDS BALANCE SHEET TO THE.STAATEMENT OF NET POSITION - GOVERNMENTAL ACTIVITIES 7 STATEMENT :OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - GOVERNMENTAL FUNDS $ RECONCILIATION OF THE GOVERNMENTAL: FUNDS STATEMENT OF REVENUES,.EXPENDITURES AND CHANGES: IN FUND BALANCE TO T.HE STATEMENT .0F ACTIVITIES -.GOVERNMENTAL ACTIVITIES 9 STATEMENT .OF NET POSITION - PROPRIETARY FUND 10 STATEMENT OF REVENUES;. EXPENSES AND CHANGE IN NET POSITION - PROPRIETARY FUND 11. STATEMENT OF CASH FLOWS.- PROPRIETARY FUND 12 NOTES TO BASIC FINANCIAL. STATEMENTS REQUIRED SUPPLEMENTARY INFORMATION .BUDGETARY COMPARISON INFORMATION 13 SCHEDULE. OF REVENUES, EXPENDITURES.AND.CHANGE IN FUND BALANCE.- BUDGET AND: ACTUAL - GENERAL FUND .30 NOTE TO REQUIRED SUPPLEMENTARY INFORMATION 31 SUPPLEMENTARY INFORMATION NONMAJOR GOVERNMENTAL FUNDS COMBINING BALANCE SHEET 32 COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGE IN FUND BALANCE $3 CITY OF GEM LAKE, MINNESOTA TABLE OF CONTENTS (CONTINUED) YEAR ENDED. DECEMBER 31 p 201:5 [L OTHER REQUIRED REPORTS INDEPENDENT AUDITORS' REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER. MATTERS BASE❑ ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS 34 INDEPENDENT AUDITOR'S REPORT ON MINNESOTA. LEGAL COMPLIANCE 36 SCHEDULE OF FINDINGS AND RESPONSES 37 FINANCIAL SECTION Sir CHftonLarsonAllen INDEPENDENT AUDITORS' REPORT Honorable Mayor Members of the City Council and Citizens City of Gem Lake Gem Lake, Minnesota CliffonLamonAhn I.LP CLAconnect.com Report on the F1nancia1.$tatements We have audited the. accompanying financial statements of the governmental activities, the business - type activities, each major fund, and the aggregate remaining fund information of the City of Gem. Lake (tile City), Minnesota as of and for the year .ended December 31., 20'15, 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 the design; implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are. free from material misstatement, whether due to fraud or error.. Auditors' Responsibility Our responsibility is to <express opinions on these financial statements based on our audit. We conducted our audit in accordance with=.auditing..st6ndards generally accepted in the. United States of America and the standards applicable to financial audits contained in Govemment Auditing Standards, issued by the Comptroller General of the `United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.. Art audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditors' judgment, including the assessment of the risks of material 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 in order to design audit procedures that are appropriate in the circumstances; but not for the purpose of expressing an opinion on the effectiveness Of the City's internal control. Accordingly, we express no such opinion. An audit also Includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained. is sufficient and appropriate to provide a basis for our audit opinions. .An LdeWdWL mq*..d Nodn 1 rkr t al E NiERN ATiON AL I Honorable Mayor Members of the City Cbuncil and Citizens City of Gem Lake opinions In our .opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the governmental activities, the businessAype activities., each major fund, and the aggregate remaining fund information of the City of `Gem Lake, Minnesota as of December 31, 2015, and the respective changes in financial position and cash flows, where applicable; thereof for the year then ended in conformity with accounting principles generally accepted in the United States af. America. Report on Summarized Comparative Information We have previously audited the City of Gem Lake's 2014 financial statements of the governmental activities, the. business -type. activities, each major fund, and the aggregate remaining fund information, and we expressed unmodified audit opinions on those. financial statements in our report dated April 29, .015. 1n our opinlori; the summarized .co.mparative information presented herein as of and. for the year ended December 31, 2014 Is consistent, in. all material respects, with the audited financial statements from which it has been derived. Oth er Matters Required Supplementary Information Accounting principles generally accepted in the United States;of America required that. the budgetary comparison information as listed in the table of contents, tie :presented to supplement the basic financial statements. Such information, although not_a.part of tine basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in ansppropriate operational, economic, or historical ' context. We have applied certain limited procedures to- the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic. financial statements, and other knowledge we obtained during our audit of.the basic financial statements. We do not express an opinion or provide. any:assurance on the information because the. limited procedures do not provide us with sufficient evil-ence to:express an opinion pr provide any assurance. Management has omitted the management's discussion and analysis that accounting principles generally accepted in the United 'States of. America require to be presented to supplement the basic financial statements. Such missing information, although not.a part of the basic financial statements, is required lay the Governmental Accounting Standards Board who: considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operations, economic,. or historical context. Our opinion on the basic financial statements is not affected by this missing information. Supplementary Information our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City's basic financial statements. The accompanying combining non -major fund financial statements, as listed in. the table of contents, are presented for purposes of additional analysis and are not a required part of the. basic financial statements, (2) Honorable Mayor Members of the. City Council and Citizens City of Gem Lake Other Matters (Continueof) Supplementary Information (Continued) The combining non -major fund financial statements are the responsibility of management and were derived from and relate directly to the underlying` accounting and other records. Used to prepare the financial statements. The information has: been subjected. to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including cornparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards.generally accepted in the United States of.America.. In our opinion, the supplementary information is fairly stated .in all Material respects in relation to the basic. financial statements taken as a whole. tither Reporting Required by Government Auditing Standards in accordance with Government Auditing Standards, we have also issued. our report dated May 10, 2016 on our consideration of the City of Gem.Lake, Minnesota's internal control over financial reporting and on our tests of its compliance with certain provisions of :laws, regulations, contracts; grant agreements, and other matters: The purpose of that report is, to describe the scope of our testing of internal control over financial reporting and. compliance and ;the ,results of that testing and not to provide an opinion on the internal control over financial reporting or on compliance, That report is an integral part of an audit performed in accordance with GovemMent Auditing ,Standards and should be considered in assessing the results of our audit. CliftonLarsonAllen LLP Minneapolis, Minnesota May 10, 2016 0) BASIC FINANCIAL STATEMENTS CITY OF GEM LAKE, MINNESOTA STATEMENT OF NET POSITION DECEMBER 31, 2015 ASSETS Cash and Investments Cash with .Fiscal Agent Taxes Receivable Special Assessments Receivable Accounts Receivable Due.from Other Governments Accrued Interest Prepaid Items Capital Assets: Capital Assets Not Being Depreciated Capital Assets. Being Depreciated Accumulated Depreciation Total Assets LIABILITIES Governmental Business -Type. Activities Activities Total $ 462297 $ 412;733 $ 875,030 740:503 - 740,503 14,282 - 14,282 541,856 3,565 5.45,421 5,972 22;226 28;198 1,1.53 _ 1.153. 2.;474 2,008 4,48.2 633 •2,342 2,975 94,367 - 94,367 1;6271915 617,539 2,245,454 616;522. (136,800) {753,322 2,99.8 30.5 923,613 3,9211918 Vouchers and Accounts Payable 20,233 15 20,246 Accrued Payable 13,356 - 13;356 interest fit.... Due to Governments 137,410 2,460 139,870 .Other Payroll Taxes and Withholdings 387 - 387 Unearned Revenue 1.1,30.0 - 11,300 Long -Term Liabilities: Amounts Due Within One. Year 745,000 - 7.45,000 Amounts Due in More than One Year :. 769,266 769;256 Total Liabilities 1,696,942 2,475 1.699,417 NET POSITION Net Invesimentin Capital Assets 365,504 480,7N 847,243 Restricted for Debt Service 1.08;639. -. 108,539 Restricted for Park Improvements 39,462 - 39A62 Restricted for Street Projects 3,1.61 - 31161 Unrestricted 783,597 440,500 1;223;996 Total Net Position See accompanying Notes to Basic Financial Statements. $ 1,301,363 $ 921,138 $' 2,222,501 (4) CITY OF GEM LAKE., MINNESOTA STATEMENT .OF ACTIVITIES YEAR ENDED DECEMBER .31, 2016 Not (Expense) Revenue and.. Program Revenues Changes In Net Position Fees, Charges, Qparatng Capital Business- Fines, acid Grants and Grants and Governmental. Type FUNCTIONS1PROGRAMS Expenses Other Contributions .Contrlbutlons Aatiyltles Activities Total GOVERNMENTAL ACTIVITIES General Government 3 203,592 S. 78,510 $ 8,40D 5 S 018,B76} $ PUbIicSafety 116,11$ - (115,115) Public Works 190.676 23;431 - 513,917 346,672 - 346,672 Conservation and Development 50,126 - - (60,125) - (54;125J Interest and Fiscal Charges 63,102 - - - (63,"102) - 63,102 Total Governmental AetEvitles 53..7,206 1.01;947 8,400 51.3,917 87,058 - 87,058 BUSINESS -TYPE ACTIVITIES Sewer 50,05 65,286 - - 15,081 15,081 Total Primary. Government $ .587,411 $ le7;233 . 5 8,400 $ 513,917 87.058 15;Oa1 102,139 GENERAL REVENUES. Taxes: Properly Taxes, Levied for General Purpose$ = 20.1,019: - 201,019 Property Taxes, Levied for boot 5er+rica. 48.830 - 48,830 Investrnent.Earnings (Loss) 3,350 3.725 7,146 Miscellaneous Z354 - 2,354 Total General Revenues 264;500 3,70S 268,295 CHANGE IN NET POSITION. 351,558 18,67E 370,434 Net. Position -.Beginning of Year 949,805 902,262 1,052,067 NET POSITION -.1wN0 OF.YEAR .-i . i 3 1,301,363 $ 921.139 $: 2.222,501 See: accompanying. Notes to Basic Financial Statements.. (5) CITY OF GEM LAKE, MINNI=SOTA BALANCE SHEET GOVERNMENTAL FUNDS. { DECEMBER 31, 2016 (WITH SUMMARIZED FINANCIAL INFORMATION AS OF DECEMBER 31, 2014) G.O, capital .tars Improvement Hoffman Street Other Total General Plan Bonds Road Improvements Governmental OGVernmental 2014. Fund Series 2001A Fund Fund Funds Funds Totals ASSETS Cash -arid Investments $ 1b3,U36 $. 89,784 5 - $ 131,325: $ 78,1k $ 462.297 740,503. S 672,282 - Cash with Fiscal Agent 740,503. - - 14,282 1.7.176 Taxes Receivable 11,424 2,858 - - 510,061i - X981 541,856 73;180 Spe.clalAssessmentsFtereivahia: 869 5,972 6,577 Accounts Receivable 6.972 - - 1,153 958. Due from MerGovernments 1,153 992 255 - 1,011 216 2,474 .3,933 Accrued Inierast:Receivable - - 126,506 27.122 Due from:Other Funds -126,506 - - 633 931 Nepald Ilerns 633 Total Assets 5 370,525 $833.400.5 510,066 ;$ _ 133,336 $ 109.349 $ 1;895;876 S 7U4,159 LIABILITIES, DEFERRED INFLOWS OF RESOUROE S AND FUND BALANCES .LIA13TLITIES Vouchers and Accounts Payable $ 14,997' $ $ 5,236 5 - $ $ 201233 5 22;tifi6 Paymll Deductions 387 - 387 14.035 3,586 Due to 01her.Govemments 14;035 - 11,390 7,400 Unearned Revenue 11,300 - - 3,131 126:506 27J22 Due to Other Funds Total Liiablldies 40.719 .128,375 128,611 - _ 3,131 172,461 60,974 DEFERRED INFLOWS CF RSSOURC.ES 9,282. Z168 510,i76ti 29;345 550,862: 80,884 Unavailable Resources FUND BALANCES 633 931 Nonspendable 633 - - Restricted: 831,232 35,978.: 867,210 102,360 Debt.Service - 39,402 39,462 39,125 Park ltrtproVements - - 3, 7 61 3;16I 2,893 Sheet Project$ Asslgrtied: - Capital lmprovem ants. 8 on eliting - r32,336 132,336 131,209 Individual Pr6p0y:4wriers 259,891' - 12%611 -. (1,729) 129.551 265,803 U.nasslgned Total Fund Balances 260.524 831,232 (126,611) 132,336 76;872 I,I72,353 562.321 Total Liablllttes, Deferred Inflows of Rewurce$, and Fund Balances 5 319,525 $ 833;4LT0 S �5i0,Ofi6 $ 5� Too $ 1 5 7na,7ss . See accompanying Notes to Basic Financial Statements. (s) CITY OF GEM.LAKE, MINNESO.TA RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET TO THE STATEMENT OF NET POSITION GOVERNMENTAL. ACTIVITIES DECEMBER 31, 2015 TOTAL FUND BALANCES. FOR .GOVERNMENTAL FUNDS $ 1,172,353 Total net position reported for governmental activities in the: statement of net position is different because: Capital assets used in governmental activities are not financ-ial resources and, therefore, are not reported in the funds. These capital assets.cbnslst.af: Buildings $ 902,232 Office Equipment 12,895 Infrastructure Accumulated Depreciation 71.2,786 610;522 1,1.05,760 Some of the City's property taxes and special assessnients:will be collected after year-end, but are not available soon. enough to pay for the. current.period's expenditures and, therefore,. are reported as; unavailable resources in the governmental funds. 550,862 Some liabilities are not due and payable in the current period. and, therefore, are not reported as fund liabilities:: Balances:at year-end. are: General Obligation Bonds Payable. ' " _. (1,520,000) Unarnortized Bond Discounts Accrued Interest on.Long-Term Debt:,.,. '`; 5,744 (13.356(1,527,61? TOTAL NET POSITION D.F GGVERNMENTAL. ACTIVITIES $ 1,301;363 See. accompanying Notes to Basic Financial Statements. (7) CITY OF GEM LAKE, MINNESOTA STATEMENT QF REVENUES,. EXPEN0ITURES AND CHANGES IN .FUND. BALANCE GOVERNMENTAL FUNDS YEAR ENDED DEC EMBER 31., 2016 (WITH SUMMARIZED FINANCIAL INFORMATION FOR. YEAR ENDED ❑ECEMBER 21, .2014) G.C, Capital 2015 Irnprovement Hoffman Street other Total 2014 General Plan Bonds Road Improvements Governmental Governmental Fund Series 2007A Fund Fund Funds funds Totals REVENUES 5 202,5t1 5 46,83V 5 - $ $ - 5 251,341 $ 234,478 Taxes 42,427 42.427 $4,374 Spa ciat Assess menls - _ 13,048 3,393 Inter ovemmental 9 13,348 39,222 57,074 Licenses and Permits - 39,222 - 2,182 3,048 Fines -and Forfeits 2,182 - 12,927 7.616 Publiq ctfarges for Sercices 12,927 -. Miscellaneous: Earnings (Loss) on Investments 1;877 .481 (750) 1,127 815 3,350 53,969 3,068 21;252 . Other Total Revenues 53959 - 325,830 49;31:1 (750) 1.127 43,242 415.7U5 394,904 EXPENDITURES Current: General 0ova rnmont. 124,998 124,999 115,115 167.590 179, 973 Public Safe t Y i 15 j 15 1p2;228 79,SU7 Public Works 102,228 - 50892 Conservation and Development 44,647 - - i18,,tt56 8" 25,967 Capital outlay - Debt Sarvlee: 15,00G. 15,000 MOW Principal. 32.904. _ 32,904 33,5[]5. Interest and Fiscal Charges - 29;9B5 Debt Issuance Costs 29;985. - 388,989 77,689 1i8,856 . 583,T34.. 4�725 Total. Expenditures EXCESS OF R.EVENUES. OVER. {UNDER) EXPENDITURES (61.153) (28,578) :. .(119,606) 1.127 43,242 (164,968) (27,824) OTHER FINANCING SOURCES (USES) - lssuanca of Bonds 7.75;000 :. - ' .775.000 NET CHANGE IN FUND BALANCES 748(1 i9,800J. 1,127 [41,153):':: .. A¢22 43;242 670,fl32 [27,824} Fund Balances.- Beginning of Year 32477 84,e1G. (8,4U5 131,209 .33,631] 562,321 5K145 FUNID BALANCES - END OF YEAR $ _250 524 S 83i 292 5 [728,t3111 5 13 S 78,872_ i72.3,53 5 562.321 See.accompanying-Notes to Basic Financial Statements. (8) CITY OF GEM. LAKE, MINNESOTA RECONCILIATION OF THE GOVERNMENTAL FUNDS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES. IN FUND BALANCETO THE STATEMENT OF ACTIVITIES GOVERNMENTAL ACTIVITIES YEAR ENDED DECEMBER 31,.2016 NET CHANGE IN FUND BALANCES - TOTAL GOVERNMENTAL FUNDS. $ 610,032 Amounts reported for governmental activities in the statement of activities are different because: Governmental funds report capital outlays as expenditures. However; in the statement of activities, assets are capitalized and the cost is allocated over their estimated useful lives and reported as depreciation expense. Capital Outlays w 94,357 Depreciation Expense [62,6261_ 31;74.1 Delinquent and deferred: property taxes and special assessments' receivable will be collected subsequent to .year-end, but are not: available soon enough to. pay for the current p.eriod's expenditures. arid,. therefore, are unavailable resources in the governmental funds._ Unavailable: Resources - December 31, 2014 80,664 Unavailable Resources -December 31, 2015 550,862 469,998 The governmental funds report bond.proceeds_as financing sources, while repayment of bond principal. is rep.orted as an expenditure, In the statement of. net position, however, issuing deb# increases long-term liabilities and does not affect the statement of activities and repayment of principal reduces the Iiability,:Also, goverrimental.funds. report. the effect premiums and discounts when debt:Is.first issued, whereas these amounts are deferred and amortized:in the'statement of activities.. Interest is recognized as an expenditure in the governmental funds when it is due. In the statement of activities, however, interest expense is recognized as it accrues, regardless of when it is due. The net effect of these differences in: the treatment: of general obi igation bonds. and related items is as follows: issuance of Bonds Payable. (775,000.) Repayment of Bond Principal Change in Accrued Interest Payable 250. Amortization: of Bond. Miscount. (g3)_ 760,213 CHANGE IN NET POSITION OF GOVERNMENTAL ACTIVITIES $ 351,558 See accom0hYing Notes to Basic. Financial Statements. (s) CITY OF GEM LAKE, MINNESOTA STATEMENT OF. NET POSITION PROPRIETARY FUND DECEMBER.31, 201.6 ASSETS Cash and Cash Equivalents. Customer Accounts. Receivable Accrued Interest Receivable Special Assessments Receivable Prepald Items Total Current Assets Capital Assets: Utility Plant in Service. Accumulated Depreciation Net Capital Assets Total Assets Acpou nts. Payable Due to Other Governments Total. Liabilities Net Investment in Capital Assets Unrestricted Total Net Position Sae accompanying. Wes to.6asic.Financial 5tatoments. (10) Sewer Utility $ 412,T33 22, 226 2008 3,565 2,342 442,874 617,539 136,890 480 J39 ' 923,613 CITY OF OEM LAKE, MINNESOTA STATEMENT OF REVENUES, EXPENSES AND CHANGE IN NET POSITION. PROPRIETARY FUND YEAR ENDED DEC EMBER 31, 2016 OPERATING REVENUES Public Charges for Services OPERATING EXPENSES operating Expenses Depreciation Total Operating Expenses OPERATING INCOME NONOPERATiNG REVENUES Interest Revenue CHANGE IN.NET POSITION Net Position - Beginning of Year. NET POSITION -. END OF YEAR See accompanying (Votes to Basic. Financial Statements. (11) Sewer utility $ 65,286 37,748 12,457 50,205 15,081 3,7.95 _ 181876 - 902,262 $ 921,138-- CITY OF GEM LAKE, MINNESOTA STATEMENT OF CASH FLOWS PROPRIETARY FUND YEAR ENDED DECEMBER 31, 2015 Sewer Utility GASH FLOWS FROM.OPERATING ACTIVITIES Cash Received from uway ciustorners $ 63,4.41 Cash Payments:to Suppliers for Goods and Services 35,675 Net Cash Provided by Operating Activities 27,766 CASH FLOWS FROM INVESTING. ACTIVITIES Interest on Investments 4;503 NET INCREASE IN CASH AND CASH. EQUIVALENTS 32,2H Cash and Cash Equivalents - Beginriing of Year 38a,464 CASH AND CASH EQUIVALENTS - END OF YEAR $ 412,733. RECONCILIATION OF OPERATING INCOME TO. NET CASH PROVIDEDBY ACTIVITIES operating Income $ 1.5,081 Adjustments. to Reconcile Operating Income to Net Cash Provided by Operating.Activ!ties, Depreciation 12,457 Changes in Assets. and Liabilities: Accounts Receivable (1,664) Special Assessments Receivable (181 } Prepaid Items (372) Accounts Payable 15 Due to Other Governments 2,430 . Net Cash Provided by Operating Activities $ 27,766 5ee.accompanying Notes to. Basic Financial Statements. (12) CITY OF GEM LAKE, MINNESOTA . NOTES TO BASIC FINANCIAL STATEMENTS DECEMBER 31, 2015 NOTE %1 SUMMARY OF SIGNIFICANT ACCOUNTING .POLICIES The financial statements of the City of Gem hake (the City), Minnesota have been prepared in conformity with U.S.. generally accepted accounting.:principles as applied to governmental units by the Governmental Accounting Standards Board (GASB). The following is a summary of the significant accounting.policies. A. Financial Reporting Entity As required by U.S; generally accepted accounting principles, the financial statements of the reporting entity include those of the. City of Gem Lake and its component units, A. component unit is a legally separate entity for which the primary government is financially 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 fora component include whether or not the primary government appoints the voting. majority of the potential component .unit's board., is able to impose its will. on the. potential component unit, is in a, relationship of financial benefit 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 component units of the City. B. Basic Financial Statements 1. Government=Wide S,tateme'rits The government=wide financial statements (i.e., the statement of net position and the staterrient of a%ctivities) display information about the primary government and its component units. These statements include the financial activities of the overall City government. Ellminations have been made to minimize. the double -counting of internal activities. 'Governmerital activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business -type activities; which rely to a significant extent on fees and charges to external parties for support. (1 3) CITY OF GEM LAKE, MINNESOTA NOTES TO BASIC FINANCIAL STATEMENTS DECEMBER.31, 2016 NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES. (CONTINUED) B. Basic Financial Statements (Continued) 1, Government -Wide Statements (Continued) In the government -wide statement. of net position, both the governmental and business -type activities columns: (a) are presented on a consolidated basis by column; and (b) are reported on. a full accrual, economic resource basis, which recognizes all long -terra assets and receivables as well as long-term debt and obligations. The City's net position is reported in three parts: (1) net investment in capital assets; (2) restricted net position; and (3).unrestricted net position. The City first utilizes. restricted resources to finance qualifying activities. The statement of activities demonstrates the degree to which the direct expenses of each. function of the City's governmental activities and different business -type activity are offset by program revenues, Direct;. expenses are those that are clearly identifiable vvi#Yt a specific function or activity. Program revenues include: (1) fees, fines, and charges paid by the.recipients of goads, services, or privileges provided by a given function or activity; and-,(2) grants and.;contributions: that. are restricted. to. meeting. the operational or capltak= require ants of a particular function or activity, Revenues that are not classified ds: program revenues, including all taxes, are presented as general revenues:-: :2. Fund Financial Statements;. The fund. financial statemerits-provide information about the City's funds. Separate statements for_;each, fit rd category, governmental and proprietary, are presented. The ernph..asis'of governmental and proprietary fund financial statements is on major individual governmental and enterprise funds., with each displayed as. separate columns in the ;fund financial statements. All remaining governmental and enterprise funds are aggregated.8nd reported as nonmajor funds. (14) CITY OF GEM LAKE, MINNESOTA NOTES TO BASIC FINANCIAL STATEMENTS ❑ECEMBER 31, 015. NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) B. Basic Financial Statements (Continued) 2. Fund Financial Statements (Continued) The City reports the following major governmental funds: General Fund The General Fund is the City's primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund. G.O. Capital Improvements Plan Bonds Series 2007A - The G.O. Capital Improvement Plan Bonds Series 20.07A Fund accounts for all debt service activity related to the 2007A bond, Hoffman Road Fund -- The Hoffman Road Construction Fund accounts for all activity related to the reconstruction activities of Hoffman Road. Street Improvements. Fund - The Sfreetlmprovements Fund is used to account for the accumulation of 'resources that area restricted, committed, or assigned to expenditures for capital outlays, 'including 'the. acquisition or construction. of capital facilities. The City reports the following rnajor,prop�.ietary fund: .Sewer Fund The sewer fund,'accounts for customer sewer service charges. that are used to finance sewer operating expenses. C. Measurement Focus and 'basis of Accounting The .government -wide and.; proprietary fund financial statements are reported using the economic resources measurement focus. and the accrual basis of accounting. Revenues are recorded when earned,. and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as. revenue as soon as all eligibility requirements imposed. by the provider have been met. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis. of accounting. Revenues are recognized as soon as they are both measurable and available, The City .considers all revenues to be available if they are collected within 60 days after the end of the current period. Property and other taxes, licenses, and interest are all. considered to be susceptible to accrual. Expenditures are recorded when the related fund liability is incurred, except for principal and interest on general long-term debt, compensated absences, and claims and judgments, which are recognized as expenditures to the extent that they have matured. Proceeds of general -long-term debt and. acquisitions under capital leases are reported as other financing sources, (15) CITY OF GEM LAKE, MINNESOTA NOTES TO BASIC FINANCIAL STATEMENTS DECEMBER 31, .201:5 NOTE 'I SUMMARY OF SIGNIFICANT ACCOUNTING. POLICIES (CONTINUED) C. Measurement Focus and Basis of Accounting (Continued) Proprietary funds distinguish operating revenues and expenses from nonoperating items, Operating revenues and expenses generally result from providing services and producing and delivering goods in connection.with a proprietary fund's principal ongoing operations. The principal operating revenue of the City's enterprise funds are charges to customers for sales and services. Operating expenses for enterprise funds include the cost: of sales and services, administrative expenses; and. depreciation on capital assets.. All revenues and expenses not meeting this definition. are reported as nonoperating revenues and expenses. D. Budgets Budgets are adopted on a basis consistent with U.S.. generally accepted accounting principles. An annual appropriated budget is adopted for the General Fund. Budgeted expenditure appropriations lapse at year-end::' E. Cash and Investments Cash and investment balances from ad . Nnds are pooled and invested to the extent available in investments authorized: by, Nlfhh6?sota Statutes. Eamings from investments are allocated to individual funds -°:on .,.f-61:basis of the fund's equity in the cash and investment pool. The City provides temporary advances to funds that have insufficient cash balances by means of an advance _6rn another fund shown as i.nterfund receivables in the advancing fund. iri'the governmental fund financial statements, and an interfund payable in the fund with`the deficit, until adequate. resources are received, These interfund payables are eliminated far statement of net position presentation. Investments are stated at fair value as of the balance. sheet date. Interest earnings are accrued at the balance sheet date. For purposes of the. statement of cash flows the Proprietary Fund considers all highly iiqu d investments with a maturity of three months or less when purchased to be cash. equivalents. Al of the cash and investments allocated. to the proprietary fund types:heve original maturities: of 90 days or less. Therefore, the entire balance in such fund types is considered cmh equivalents. F. Prepaid iterns Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepayments. Prepaid. items are reported using the consumption. method and recorded as an expense or expenditure at the time of .consumption. That portion: of the relevant funds' balances equal to material prepaid items has been segregated as nonspendable.. (16) CITY OF GEM LAKE, MINNESOTA NOTES TO BASIC FINANCIAL STATEMENTS DECEMBER 31., 2015 NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) G. Property Tax Credits Property taxes on homestead. property (as defined by state statutes) are partially reduced by property tax. credits. These credits are.paid to. the City by the state in lieu of taxes levied against homestead. property. The state remits. these credits through installments each year. These credits are recognized as revenue by the City .at the time of collection. H: Property Tax Revenue Recognition The City Council annually adopts a tax levy and certifies it `to the County in ❑ecember (levylassessrhent date) of each year for collection in the following year. The County is responsible for billing and colleting all property taxes for itself, the City, the local School District and other taxing authorities. Such taxes. become a lien on January 1 and are recorded. as receivables by the City at that date. Real property taxes are payable (by property owners) on May 15 and October 1,5`=af.:each calendar year. Personal property taxes are payable by taxpayers on February 28 and June 30 of each year, These taxes are collected by the County and remitted to thle_ City on or before July 15 and December 15 of the. same year. Delinquent„collections. for November and December are received. the following January. The Cityi h:as no ability to enforce payment of property takes by property owners. The County,.possesses this authority, Within the goverrimental-fund financial statements, the City recognizes property tax. revenue when it becomes both;.mea " rable `and available to finance expenditures of the current period; In practice; ,current: and delinquent taxes and State credits received by the City in July, December -=and the following January are recognized as revenue for the eurrent.year: Taxes and crediits.not. received at the year. end are classified as delinquent and due from County taxes, receivable. The portion of delinquent taxes not collected by the City in January, is fully offset by deferred inflows of resources because it is not available to finance current expenditures. Deferred inflows: of resources in governmental activities is susceptible to full accrual on the government4ide statements.. The City's property tax revenue includes payments from the Metropolitan Revenue Distribution (Fiscal Disparities Formula) per Minnesota Statute 473F. This statute provides a means of spreading a portion of the taxable valuation of commercial/industrial real property to various taxing authorities within the defined metropolitan area. The valuation "shared" is a portion of :commercial/'industrial property valuation growth since 1971. Property taxes paid to .the City through this formula for 2015 totaled :$3,504. Receipt of property taxes from this "fiscal disparities pool". does not increase or decrease total tax revenue. (17) CITY OF GEM LAKE, MINNESG.TA NOTES TO BASIC FINANCIAL. STATEMENTS DECEMBER 31, 2015 NOTE:1 SUMMARY CP SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) 1. Special Assessment Revenue Recognition Special assessments are levied against benefited properties. for'the.cost or a portion of the cost of special assessment improvement projects in accordance with state :statutes. These assessments. are collectible by the City over a term of years usually consistent with the term of the related bond 'issue. Collection of ahnual installments ('including interest) is handled by the County Auditor in. the same manner as property taxes: Property owners are allowed to (and often do) prepay fixture installments without interest or prepayment penalties. Within the. fund financial statements, the revenue from special assessments is recognized by the City when it becomes measurable and available to finance expenditures of the current fiscal period. In practice, current and delinquent special assessments received by the City are recognized as revenue for the current year. Special assessments are. collected by the, County and remitted by December 31 (remitted to the City the following January)_and-are also. recognized as revenue for the current year. All remaining. delinquent, deferred -and special deferred. assessments receivable in governmental funding are completely offset. by deferred inflows of resources. Deferred inflows of resources in;.governmentai activities is susceptible to full accrual on the government wide. stateinsi ts: once a special assessment roll is adopted; the amount attributed to each parcel is a lien upon that. property until jdll;;payment is made or the amount is determined to be excessive by the City's,City Council:ar court action. If special assessments are allowed to go delinquent, the property is'subject. to tax forfeit sale and: the. first proceeds of that sale (after costs, penalties' aInd expenses of sale) are remitted to the City in payment of delinquent special' assessments. Generally, the City will collect. the full amount of its special assessments not adjusted by the City's City Council..or court action. Pursuant to State Statutes, a. praperty:;sha11 be 5 bjest to a tax forfeit sale after three years unless it is homesteaded, agricultu' ral. or seasonal recreational land in Which event the .property is subject to such sale after five years.. (18) CITY OF GEM LAKE, MINNESOTA NOTES TO BASIC` FINANCIAL STATEMENTS DEC EMBER 31, 2016 NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) J. Cap[tal.Assets Capital assets, which include property, plant, equipment, and infrastructure assets (e.g.,. roads, sidewalks, street lights, and similar items) are reported in the .applicable governmental or business -type activities columns in the government -wide financial statements. Capital assets are recorded at historical cost or estimated historical cost; if purchased or constructed. The cost of normal maintenance and. repairs that do not add to the value of the asset or materially extend asset lives are not capitalized. Major outlays for capital assets acid improvements are capitalized as projects are constructed.. The government 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 chose to. include all such items regardless of their. acquisition date or arnount, ❑epreciation on exhaustible assets is recorded as an allocated expense in the.statement of activities with .accumulated depreciation` reflected in the statement of net position. Since surplus assets are sold for an immaterial arnaunt when declared as no longer needed for City purposes, no salvage`vah.e is taken. into consideration for depreciation purposes, Capital. assets not being deprediated include cons. truction..in progress.. -.:.,,.Depreciation. Estimated Method Useful Life Buildings Straight -Line 44 Years Office Equipment Straight -Line 5 - 1.0 Years Utility Systems, Straight -Line 20 - 50 Years Infrastructure. `.. Straight -Line 20 - 50 Years K. Long -Term Obligations,,'` - In the entity -wide frriaricial statements, long-term debt and other long=term obligations are. reported as liabilities in the. applicable governmental activities; Bond premiums and discounts are amortized over the life of the bonds using. the straight-line method. Band issue costs are expensed as a current .period cost. In the governmental fund. financial statements, band premiums and discounts,.as well as bond issue costs are recognized during the current period. The face amount of the debt issue is reported as on other financing source.. Premiums. received on debt issuances are reported as other financing sources while discounts are reported as other financing uses: Issue costs are reported as debt service. expenditures. (19) CITY OF GEM LAKE, MINNESOTA NOTES TO BASIC FINANCIAL STATEMENTS DECEMBER 31, 2016 NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING .POLICIES .(CONTINUED) L. Net Position/Fund. Balance Net position represents the difference .between assets arid liabilities it! the .government: wide and proprietary fund financial statements. Net investment in capital assets consists of capital assets, net.of accumulated depreciation, reduced by the outstanding balance of any long-term debt used to build or acquire the capital assets. Net position is reported as restricted when there are limitations. imposed on their use through external restrictions imposed by creditors, grantors, or laws or regulations.of other governments. In the fund financial statements, governmental funds. report fund balances in the classifications that disclose constraints for which amounts in those funds. can be spent, These classifications areas follows;. Nonspendable -- portion of fund Balances related to prepaid items, inventories, long- term receivables, and corpus on any permanent fund. Restricted funds are constrained from: o6tside parties (statute, grantors, bond agreements, etc.). Committed — funds are established, Arid modified by a .resolution approved by the City Council, Assigned consists of internally imposed constraints approved by the City Finance Director: Onassigned — is the residual o[ass f cat onJor the General Fund and also reflects the negative residual amounts ln. ot"kierfurids: When an expenditure is,,i;ncurred: for?purposes. for which both restricted and unrestricted fund balance is availableit is the City's policy. to use restricted first,. then unrestricted fund balance, When an expenditure is - Incurred for purposes for which committed, assigned and unassigned amounts:.are available, it is. the City's policy to use committed first, then. ass and.finally unassigned amounts. M. Interfund Transactions Interfund services. provided.and used are accounted for as revenues, expenditures or expenses... Transactions that: constitute reimbursements to a fund for expenditures/ expenses initially made from it that are properly applicable to another fund, are recorded as expenditures/expenses in the reimbursing fund and as reductions of expenditures or expenses in the fund that is reimbursed. All other interfund transactions are reported as transfers. All interfund transactions are eliminated except for activity between governmental activities and business -type activities for presentation. in the entity -wide statements of net position and statements of activities. (20) CITY OF GEM LAKE,. MINNESOTA NOTES TO BASIC FINANCIAL STATEMENTS DEC EMBER. 31,: 2016. NOTE 2 DEPOSITS AND INVESTMENTS A. Deposits The City maintains a cash and investment: pool that is available for use by all funds. Each fund.type's portion of this pool is displayed oh.the statement of net position and the balance sheet as "Cash and Investments." In accordance with Minnesota Statutes, the City maintains. deposits at €ihancial institutions which are authorized by the City Council, Custodial Credit Risk — Custodial credit risk for deposits is the risk that ih the event of a bank failure, the City's deposits may not be returned to it. The City does not have 'a deposit policy for custodial credit risk .and follows Minnesota Statutes for deposits. Minnesota Statutes require that all deposits be protected by insurance, surety bond, or collateral. The market value of collateral pledged. must equal 110% of the deposits not covered by insurance or corporate: surety bands. Authorized collateral include: U.S. government treasury bills, notes, or bonds; issues of a U.S, government agency; general obligations of a state or local government rated "A" or better, revenue obligations of a state or local. government. rated "AA" or better;,irrevocable standby letter of credit issued by a Federal Home Loan Bank, and time deposits 'insured by a federal agency. Minnesota Statutes require securities pledged as'"collateral be held in safekeeping in a restricted account at the Federal Reserve Bank or in an account at a trust department of a commercial bank or other financial.. institution not owned or controlled by the depository. At December' 31, 2015, the..carrying, airiountf of the City's deposits were $156,565,. the entire amount of which was insured'or collateralized. At [December 31, 2Q.1.5; the: City`afso' had funds deposited in an escrow account per the 2015A refunding boilds"escrew agreement: This cash with fiscal agent totaled $740,503 at yearend. (21) CITY OF GEM LAKE, MINNESOTA NOTES TO BASIC FINANCIAL STATEMENTS DECEMBER 31, 2015 NOTE 2 DEPOSITS AND INVESTMENTS (CONTINUED) B. Investments The City may also invest idle funds as authorized by Minnesota Statutes as follows, • Direct obligations or obligations guaranteed by the United. States or its agencies. • Shares of investment companies registered under the Federal Investment Company Act of 1940 and received the highest credit rating, are rated in one of the two highest rating categories by a statistical rating agency and all of the 'investments have a finial maturity of 13 months or less. • General obligations rated "A" or better; revenue obligations rated"AA" or better. General obligations of the Minnesota Housing Finance Agency rate "A" or better.. ■ Bankers' acceptances of United States., .banks eligible. for purchase. by the. Federal Reserve System. • Commercial paper issued by United States,t3anks corporationsor their Canadian subsidiaries, of highest qua,ityY, category bay; a least two nationally recognized rating agencies, and maturing ir? 70 days'or loss. ■ Guaranteed investment contracts guaranteed by United States commerciai banks or domestic branches .of foreign banks or United States insurance companies if similar debt otligafians:•of the issuer or the : collateral pledged by the. issuer is in the top;tinr Iating" categories. ■ Repurchase or reverse:'purchase agreement and securities lending agreements financial inst€tutions�gualified as a "depository" by the government entity, with .banks that` are 'rnenibers of the Federal Reserve System with capitalization exceeding $10,000 000; a primary reporting dealer in U.S, government securities to the Federal Reserve Bank of New York, or certain Minnesota securities broker -dealers;:: ■ Any security which is an obligation of a school district with an original maturity not exceeding 13 months and (i) rated in the highest category by a national bond rating service (ii) enrolled in athe cedit enhancement program pursuant to Minnesota Statute §126C,55 Custodial Credit Risk For an investment, custodial credit risk is the risk that, in the event of failure of the. counterparty,. the City will not be able to recover the. value of its investment or collateral securities that are in the possession} of an outside party. The City's investment policy doesn't specifically address custodial credit risk. (22) CITY OF GEM LAKE, MINNESOTA NOTES TO BASIC FINANCIAL STATEMENTS pECEMBER..39, 2015 NOTE 2 DEPOSITS AND INVESTMENTS (CONTINUED) B. Investments (Continued) Interest Rate Risk Interest rate risk is the risk that changes in interest rates will adversely affect the fair value of .an investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes. in market interest rates. The City's investment policy doesn't specifically address interest rate. risk. Information about the. sensitivity of the fair values of the City's investments to market interest rate risk fluctuations. is provided by the following table that shows the distribution of the City's investments by m atu rity: 12.Months 13 to 24 25 to.6❑ More than Type _ Total or Less Months Months 6o Months Negotiable Certificates or Deposit $552,025 .$421,012 $100.301 $ - $40312 WeIIs Fargo Prune Investment Fund 1651254 165;254 - - Total $ 727;279 $ 588;266 $ 100,301 $ - S 40,712 Credit' Risk Generally, credit risk is the risk`that an s' suer,of an investment will not fulfill its obligation to the holder of the. investment. This s:measured by the assignment of a rating by a nationally recognized statistical rating_ organization, The City's investment policy doesn't specifically address credit risk. The fallawirig<chart summarizes year-end ratings for the City's investments as. rated by Moady's 1riJestors Services: Credit Type Quality Ratite Amount Government Money'Market,MuNal Funds Nk. $ 165,254 Negotiable Certificates of Dnpgsit Santander Bank CD-1 NR 175,000 GE Capital Bank CD NR 248,0.12 Goldman Sachs Bank CD NR 141,013 Total Negotiabie.Certificates of Deposits 562,025 Total $ 727.279 NR = Not Rated (23) NOTE 2 CITY OF GEM LAKE, MINNESOTA NOTES TO BASIC. FINANCIAL STATEMENTS DECEMBER 3.1, 2016 DEPOSITS AND INVESTMENTS (CONTINUED) Concentration of Credit Risk The City places no limit on .the amount that the. City may invest in any one issuer.. The fgllowing is a list of investments which individually comprise more. than 5% of the City's total investments: Type Amount. Percentage. .Government Money Market Mutual Funds $ 165,254. 22-72% Negotiable Certificates of Deposit Santander Bank CD 175,000 24:06% GE Capital Bank. CD 245.,012 33.83% Goldman Sachs Bank CQ 141,013 19.39%... NOTE 3 CAPITAL ASSETS Capital asset activity for the year ended December3;1, 2015 was as follows: l3eginning Ending Balance:. ` Increases Decreases Balance Governmental Activities Capital -Assets Not Being Depreciated: construction in Progress 94,367 $ - $ 94,367 Capital Assets Being Depreciated: Buildings Office Equipment Infrastructure' Total Capltal Assets t3ein0 t7epracieted. Accumulated Depreciation.:... Buildings office Equipment infrastructure Total Accumulated Depreciation 902,232 - - 902,232 12,895 - - '12,895 712,.788 - - 712788 1,627,915 -. - 1,627,915 0500 (22,947) _ (177,530) (8,744) (1,242) - (9,986) 03gmw (38.4371 (429,008 (5.53,896): (82,626) - (61.6,522) Net Capital Assets-'Capital.Activities. 1jD74j01.0 $ $1,741 $ $ 1,105,760 Depreciation expense was. charged to the governmental functions as follows: General GoWmment $ 24,189 Public Works 38,437 Total Depreciation - Governmental A�,tivit'ies $ 62;526 Beginning Ending Balance Increases Decreases Balance Sewer Utility Capital Assets Being Depreciated: Infrastructure $. 617,539 5 - $ - 5 617,539. Less: Accumulated Depreciation (124,343). (12,457) - (136,800). Net Capital Assets - Sewer Utility $ 493,196 ;$ (12,45.7) 3. - S 480,739 (24) CITY OF GEM LAKE, MINNESOTA. NOTES TO BASIC FINANCIAL STATEMENTS DECENIBE*R 31, 2015 NOTE 4 CITY INDEBTEDNESS City indebtedness. at December 31., 2015 is composedof the. following: Final Issue Maturity: 1pterest. Original Balance Date Date Rate Issue 12131116 Governmental Activities: General 0611gaUan .Bonds: 2007A Capital improvement Bonds 06/2012007 02/01/2028 4.00=4.50% 5 8.50,000 5. 745,000 2015A Refunding Bands 6117/15: 2/112029 1.2572.90% 775.000 775.000 Total Generatobilgation Bonds 1,625,000 1,520.000 Unamnrtized Bond Discount (25,111) (5,744) Total $ 1599,8ag �S 1,514;256 The following is a schedule of changes. in City indebtedness for the year ended [December 31, 2015: Balance Balance oue With[n 12M114 Additlon.s Reductions 12131/15 one Year Long -Term Debt Governmental Activities General. Obligation Bonds 2007A Capi[aI-Improvement. Bonds 5 760,000 $ - $" 15,000 $ 7451000 $ 745,000 2015A Refunding Bonds ;: 778,000 - 775,000 - Unamortized Bond Discount. {fi,207j_ ' : ;. - �fi) (5,744) - Total Long -Term Debt. $ 75' 93; $ 775,000 $ 14,531 5 1;514,256. 5 745,000 All Idng-term bond ed..indebtedhes$ outstanding at December 31, 2015 is .backed by the :full faith and credit of the City; Includi.., special assessment bond issues. Minimum annual. principal an d<iriterest payments required to retire long-term debt are as follows: Year Endinci December 31,_ Principal Interest Total $ 745,000 $ 329355 $ 777,355 2017 60,0.00 .31,755 911755 2018 60,000 30,430 90,430 2019 65,.000 28,380 93,380 2020 60;000 26,21.4 86,214. 2021-2025 320;000 95,206 415 206 2026-2030 210,000 25,738 235,738 Total $ 1,520,000 $ 270,07.8 $ 1,7901078 (25) NOTE 4 NOTE 5 NOTE CITY OF GEM LAKE, MINNESOTA NOTES TO BASIC FINANCIAL STATEMENTS DECEMBER 31,.2015. CITY INDEBTEDNESS (CONTINUED) Description and Restrictions of Lon -Term i7ebt General Obligation Bands -- The bonds were issued for improvements or projects which :benefited the City as a whole and are, therefore, repaid.from ad valorern levies, General obligation .Refunding Bonds -- In 2015 the City issued General Obligation Crossover Refunding. Bonds. to refund the 2007A General Obligation Bonds. The City will be responsible for the February 2016 payment after which the crossover will occur and the escrow. will be responsible for the remaining principal and interest payments of the 2007A. bond, resulting in a defeasance of the bond. The refunding resulted in a net present value. cash. savings of $41,908. STEWARDSHIP COMPLIANCE AND ACCOUNTABILITY Deficit Fund Balances. The City has deficit fund balances. at. Decernber31 �2015. as follows: Fund Balance Deficit GO improvement Bonds Series 2004A $ 1,729 Hoffman Road Fund 128,611 The City intends to fund theseJdWits,throdo. future tax levies, transfers -from other funds; and various. other.sourceS_.- Excess of Ext3enditures Over'Bud et As of December'-31, 20i5; the General Fund had expenditures in excess of its appropriations of $33-1,932 by $55,057. These expenditures in excess of appropriations were funded.by greater than -anticipated revenues, INTERFUN© BALANCES AND ACTIVITIES Due To/From Other Funds Individual fund. receivable and payable balances at December 31, 2015 are as follows; Governmental Activity: General Fund G❑ Improvement Bonds 2004A Hoffman Road Fund Interfund Receivable $ 126,506 $ 126,506 Interfund Pa able 3,131 123,375 $ 126; 506 Interfund receivable and payable balances represent the elimination of negative cash between funds. (2s) NOTE 7 NOTE 8 CITY OF GEM LAKE, MINNESOTA NOTES TO BASIC. FINANCIAL.STATEMENTS DECEMSER`3112015 RISK MANAGEMENT The City is exposed to various risks of loss related to torts; theft of, damage to and destruction of assets; errors and ornissions; injuries to employees; and natural disasters. The City carries commercial insurance for all risks of loss, including disability and employee health. insurance: There. were no significant reductions in insurance from the previous year or settlements in excess of. insurance coverage for any of the past three fiscal years. FUND BALANCES Certain portions of fund. balance are restricted to. provide for funding on certain long-term Iiabilities or as required by other outside parties. Restricted, Committed and Assigned fund balances at December 31, 2015, are as follows: 0 91 C; C Restricted for Debt Service -- This represents amounts which are restricted for future debt payments. Restricted for. Park improvements - Represents amounts which are received through park dedication fees arid;: are restricted for park acquisitions and improvements. Restricted for Street Projects - Represents amounts which are received from special assessments,and are restricted for street projects. Assigned for :Capita.I I iiprovements Benefitting Individual Represents amounts .,.which are assigned by the City to improvemenf'projects lbenefitting individual property owners. (27) Property Owners — finance future road REQUIREDSUPPLE INFORMATION BUDGETARY COMPARISON INFORMATION CITY OF GEM LAKE, MINNESOTA SCHEDULE OF REVENGES, EXPENDITURES. AND CHANGE IN FUNDBALANCE BUDGET AND ACTUAL GENERAL FUND YEAR ENDED DECEMBER 31, 2015 REVENUES Taxes lntergovernmentai Licenses and Permits Fines and Forfeits Public Charges fior Services Miscellaneous: Interest Other Total Revenues EXPENDITURES General Government Public Safety Public Works Conservation and Development Total Expenditures NET CHANGE IN FUND BALANCE Fund Balance - Beginning of Year. FUND BALANCE - END OF YEAR Budgeted Amounts Actual Variance with Original Final Amounts Final Budget $ 204,655 $ 2043655 $ 202,511 $ (2,144) 5,809 5,809 13,348 7,539 26,600 26,600. 39222 12;622 3,500 3,500 2.,1,52 (11318) 5,100 51100 12,927 7,827 5,070 5,070 1,677 {3,393} 1.,198. 1,158 53;969 52,771 251,932 251,932 325,836 73,904 1221479 122,479 116,453 116,483 53,650 53;050 39,320--"' 39,320:- 331:,932:::. 331,932 $ (80,000). $:.• - 80,000 See accompMying.Note to Required Supplementary.W&rnaflon. {30} 124,999 115,115 102,228 44,6.47 386,989 (61,163) 321,677 $ 260,524 (2, 520) 1,368 (48, 5.78) 5,327 (55,057 $ 18,847 CITY CP GEM .LAKE,. MIN.NES.OTA NOTE TO REQUIRED SUPPLEMENTARY INFORMATION ❑ECEMBER 31, 2015. STEWARDSHIP COMPLIANCE AND ACCOUNTABILITY - BUDGET The General Fund. budget is legally adopted on a basis consistent with U3. generally accepted accounting principles. Actual expenditures exceed budgets during 2015 by $55,057. These over expenditures were funded by greater than anticipated revenues_ (31) SUPPLEMENTARY INFORMATION CITY OF .GEM LAKE, MINNESOTA. COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS DECEMBER 3$, 2016 ASSETS Cash and Investments Special Assessments Recelvable Accrued interest Receivable Total Assets LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND FUND BALANCES LMILITIES Due to OtherFunds DEFERRED INFLOWS OF RESOURCES Unavailable .Resources FUND BALANCES Restricted, Park improvements Street Projects Debt Ser+rice Unassigned Total Fund Balances Total t-iabilities, Deferred Inflows of Resources; and F.und.Baiances .Capital Projects Finds Debt Service Funds _ G.C. G:C., Parks and Scheurieman . Improvement Improvement iota! Playground Roads Bonds Bonds Nonmajor Fund Fund Series 2634A Series 2006A . Funds. $ 39,274 $ 3,147 S - .S 35;731 S 78,152 - 10,333: 20,648 30,9.81 188 14 . {9 1. 110 216 $ 39,4fi2 $ 3,151 S 10;237 $ 55,489 $ 109,349 $ - $ - $. 31131 $ $ 3,131 8;835 20,511. 29,346 39,462 ,. - - - 39,482 3j61 - 3;1fi1 35,978 35,978 - ... 1329 - [1,729L 39,46 ' 3161_ {.1 J 35;978 76,872 39.462 $ 3161 5 10,237 S 56,489 .5 109,349. CITY OF GEM LAKE, MINNESOTA COMBINING STATEMENT of REVENUES, EXPENDITURES AND CHANGE IN FUND BALANCE NONMAJCR GOVERNMENTAL FUNDS YEAR ENDED DECEMBER 31, 20.16 REVENUES Special Assessments Earnings.{Loss} on Investments Total Revenues EXPEND11URES Capital Outlay NET CHANGE IN FUND BALANCES Fund Balance : Beginning of Year FUND BALANCE - END OF YEAR Capital. Projects Funds Debt Service Funds _ G.Q. G.O. Parks and Scheuneman Improvement improvement Total Playground Road Bonds Bonds Nonmajor Fund Fund Series.2004A. Series 2066A Funds $ $ 1.53 $ 24,160 $ 18,114 $ 42,427 337 115 49 3.14 815 337 268 24,209 18,428 43,242 43,242 18,42.8 24,209 268 337 39,125 2,893 [25,938 17,550 33,630 3,161 9i (1.729)$ 35,978 $ 78.872 (33) OTHER REQUIRED REPORTS CliflonLamonAllen LLP CLAconnect.com GlftonLarsonAllen INDEPENDENT AUDITORS' REPORT ON INTERNAL CONTROL.. OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS Honorable Mayor and Members of the City Council City of Gem Lake, Minnesota. We have audited, in accordance with the auditing standards generally accepted in the United States of America and. the standards.applicable.to financial audits. contained 1n Government Audifing.Standards issued by the Comptroller General of the United States; the financial statements of the governmental activities, the business -type. activities, each. major fund, and the aggregate remaining fund information of City. of Gem Lake;. as of and for the year ended December 31, 2015, and. the related notes to the financial. statements, which collectively comprise City of Gem .Lake's basic. financial statements, and have Issued our report thereon. dated May 10, 201 B. Internal Control Ouer.Financial Reporting In plannir:g and performing our audit of the financial statements., we..considered City of Gem Lake's internal control over financial reporting (intemal...control). to determine the audit procedures that are appropriate in the circumstances for the; ,purpose of expressing our opinions on the financiai statements, but not for the purpose of. expressing an opinion on the effectiveness of the City's internal control. Accordingly, we do not express•an opiinlon:on the effectiveness of the City's internal control. Our consideration of internal control was for-th.e limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and, therefore, :material weaknesses or significant deficiencies may exist that were. not identified. However, as described in the accompanying Schedule of Findings. and Responses; we identified. a deficiency in internal control that we consider to. be a material weakness.. A deficiency in internal control exists when the design or operation of a: control does not allow management or employees, in the normal. course of performing their assigned functions, to prevent, or detect and correct; misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencles, 'in intern..al 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. We consider the deficiency finding number 2015-001 described in the accompanying Schedule of Findings and Responses to be a material weakness. ■ MirdgaTleltmmtwrdNoJalr VWIWe (k I!r'(i ][N AT 1 dN A L Honorable Mayor and Members of the City Council City of Genf Lake Compliance and other Matters As part of obtaining reasonable assurance about whether the City's financial statements are free of material misstatement, we: performed tests of its compliance with certain provisions of taws; regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement. amounts. However,. providing an opinion on compliance with those.provisions was. not an objective of our audit and, accordingly, we do. not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that. are required to.be reported under Government Auditing Standards. City of Gem. Lake's Response to the Finding The City's. response to the finding identified in. our audit. is described in the accompanying sci�edule of findings and responses. The City's response was not subjected. to the auditing procedures applied in the audit of'the francial statements and, accordingly, we express no opinion on it. Purpose. of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the result. of that testing, and not to provide: an opinion on .the. effectiveness of the City's internal control or on compliance. This report 1s ,an' ntegral part of an audit performed in accordance with Government.. overnment. Auditing Standards in, -'considering the City's internal control and compliance. Accordingly, this communication is not suitable for apy`other purpose. CliftonLarsonAllen LLP Minneapolis, Minnesota May 10, 2016 (35) CliltonLaWnAllw LLP CLAconnedcom CliftonLarsonAllen INDEPENDENT AUDITORS' REPORT ON MINNESOTA LEGAL COMPLIANCE Honorable Mayor, Members of the. City Council., and Citizens City of Gem Lake, Minnesota We have audited, in accordance with the auditing standard s:generally accepted in the United States of America and the standards applicable to financial audits contained in Govemmeht Auditing Standards issued by the Comptroller General of the United `States,. the financial statements of the governmental activities, the :business -type. activities, each major fund, and the aggregate remaining fund information. of the City of Gem Lake, as of and for the year ended. December 31, 2015, and the related notes to the financial statements, which collectively comprise the City's basic fnanciai statements, and have issued our report thereon dated May 10, 2016. The Minnesota Legal Compliance Audit Guide for Cities promulgated by the State Auditor pursuant to Minn, Stat. §6.E5, contains seven categories of compliance t6le. tested: contracting and bidding, deposits and investments, conflicts of interest, public indebtedr}ess, claims and disbursements, miscellaneous provisions, and tax increment financing:;ouraudit considered all of the listed categories, except that we did not test for compliance with tax increment financing because the City did not have any tax increment financing. In connection with our audit; nothing came to our-attentian that caused us to believe that the City of Gem Lake, failed to comply with the -provisions of'the Minnesota Legal Compliance. Audit Guide for Cities, except as. described in the.. Schedule of Findings and Recommendations as item 2015-002. However, our audit was not direeted- primarily toward obtaining knowledge of .such noncompliance. Accordingly, had we performed -additional procedures, other matters may have come to our attention regarding the City of Gem Lake's noncompliance with the above -referenced provisions. The City's response to the.:finding identified .in our audit is described in the accompanying schedule of findings arid. responses. The City's response was not subjected to the auditing. procedures applied in the audit of the financial statements and, accordingly, we express no opinion on it. The purpose of this report i5 solely to describe the scope of our testing of compliance and the results of that testing, and not to provide an opinion on compliance. Accordingly, this communication is not suitable for any other purpose. GliftonLarsonAilen LLP Minneapolis, Minnesota May 10,: M10 Ah eE`pe eM nor a Nola lftVnXfDr7 (36) IR IC&YATIOtiAL i CITY OF GEM LAKE SCHEDULE OF FINDINGS AND RESPONSES YEAR ENDED DECEMBER 31, 2016 MATERIAL WEAKNESS 20,15-001 Limited Segregation of Duties Conditlon; Due to the small size of the City's staff, there is !ay definition a lack of segregation of the accounting functions that 'is necessary to ensure adequate internal accounting .control. While we realize this scenario is common for small entities, we are required to report tNs issue and to advise tiiat a concentration of duties and responsibilities in a limited number of individuals is not desirable from an internal control perspective. Criteria: Generally, a system of internal control contemplates separation of duties. such that no individual has responsibility to execute a transaction, hay..e physical access to the related. assets; and have responsibility or authority to record the transaction. Effect, The City is unable to maintain segregation of incompatible duties. Cause: The condition is due to a limited number of personnel.. involved in receipt and disbursement processes. Recommendation: Controls should be reviewed periodically and: consideration given to improving the segregation of duties. In making this review,. it is impnrtant,to:consider the benefit derived as weighed against. the cost of the improvements. Manag ement Res once: Management has decided, due to the, small size;; -'of the city Is staff, that the. additional casts: of implementing the necessary cc ntrols.outweiigii the benefits that would be derived. (37} CITY OF GEM LAKE SCHEDULE OF FINDINGS.AND RESPONSES (CONTINUED) YEAR ENDED DECEMBER 31, 2015 OTHER ITEM FOR. CONSIDERAT[ ON — MINNESOTA LEGAL, COIVIPL-IANCE 2015-002: Broker Certification Criteria: Minnesota Statute §11 8A.04, Subd. 9, requires that, a government entity :shall provide annually to the broker a. written statement of investment restrictions which shall include a provision that all future investments are to be made in accordarice with Minnesota Statutes governing the investment of public funds,. Condition: Neither the City nor its broker were able to provide documentation a broker certification form was completed. before any trading activity was conducted. during fiscal year 20.15. Effect: The City is riot in compliance with the Minnesota Statute requiring a broker certification statement each year. Cause: The City has provided broker certifications in the past but missed updating it for fiscal year 2015. Recommendation: We: recommend City management. imr ierp.ent a process to trigger the annual submission of the broker certification statements so as to ensu43hey are: properly providing them on. an annual. basis,. before any trade activity occurs eachfisca,l.year. Management Response., City management is aware of this requirement and will; continue to monitor the requirement to ensure the statements are provided in. all future years. pa] Proclamation for National Police Week 2016. To recognize National Police. Week. 2016' and to honor the service and. sacrifice- of those law enforcement officers killed in the line of duty while protecting our communities and safeguarding our democracy. WHEREAS, there are approximately 90.0,000 law enforcement officers serving in communities across the United States, including the dedicated 'members of the RAMSEY COUNTY SHERIFF'S OFFICE; WHEREAS, nearly 15,725 assaults against law enforcement officers in 2014, resulting in approximately 13,824 injuries; WHEREAS, since the first recorded death in 1791, almost 20,000.1aw enforcement officers in the United States have made the ultimate sacrifice and been killed in the line. of duty, including FOUR members of the RAMSEY COUNTY SHERIFF'S OFFICE; WHEREAS, the names of these dedicated public servants are engraved. on the walls of the. National Law Enforcement Officers Memorial in Washington, D.C.; WHEREAS; 252 names of fallen heroes are being added to the National Law Enforcement Officers.Memorial this .spring, including 123 officers killed in 2015 and 129 officers killed.in previous years;. WHEREAS, the service and sacrifice of -all officers killed .in the line of duty will be. honored during the National Law Enforcement Officers Memorial Fund's 280 Annual. Candlelight. Vigil, on the. evening of May 13,. 2016; WHEREAS, the service and sacrifice of all officers killed in the Tine of duty will be honored during the MINNESOTA LAW ENFORCEMENT MEMORIAL ASSOCIATION'S Annual Candlelight Vigil, on the evening of May 15, 2016, WHEREAS; the Candlelight Vigil is part ofNational Police. Week, which takes. place this year from. May 15-21; NOTE: Because May 15, 2016 falls on. a.Sunday., some. events will take place before the official dates of police week 2016. WHEREAS, May 15 is designated as Peace Officers Memorial.. Day, in honor of all fallen officers and their families; WHEREAS; the service and sacrifice of RAMSEY COUNTY SUBURBAN LAW ENFORCEMENT officers killed In the line of duty will be honored during the SUBURBAN RAMSEY COUNTY LAW ENFORCEMENT MEMORIAL CEREMONY, on May 12, 2D16; THEREFORE, BE IT RESOLVED that the GEM LAKE CITY COUNCIL formally designates May 15-21, 2016, as Police Week in THE CITY OF GEM LAIal , and publicly salutes the service of law enforcement officers in our community and in communities across the nation: Signature:. Robert Uzpen. Mayor JOINT POWERS AGREEMENT TO PROTECT AND MANAGE THE VADNATS LAKE AREA WATERSHED THIS AGREEMENT, made and entered. into as of the last date of execution, by and between the participating units of local government of the Cities of Gem Lake, Lino Lakes, North Oaks, Vadnais Heights, and White Bear Lake and the Township of White Bear., hereafter referred to as "Members" and individually as "Member", agree to continue the Vadnais Lake, Area Water Management Organization, as a public agency. .SECTION I GENERAL PURPOSE The Vadnais Lake Area Water Management. Organization (VLAWMO), created pursuant to Minnesota Statutes; Section 471.59, is dependent upon the sincere desire of each Member to work cooperatively to meet the requirements of the Metropolitan Surface Water Management statute, Minnesota Statutes, Section 10313.201 et. seq, (and Chapter 108D - Watershed Law), hereafter collectively referred to as the "Act". It is the:geheral purpose of the parties to this. Agreement to establish an organization to: 1) Continue the. Vadnais Lake Area Water Management Organization; 2) Develop and amend a water trianagement plan; and 3) Operate appropriate programs including those to: a).. protect, preserve and use natural surface water and groundwater storage and retention systems; b) minimize capital expenditures necessary: to correct flooding and water quality. problems; c) identify and plaid. for meads to eMctively protect:and improve surface and groundwater quality; d) establish more uniform. local policies and official controls for surface and grounndwater management; e) prevent erosion of soil into surface water systems; promote groundwater conservation.and recharge; and g) protect and enhance fish and wildlife habitat and water recreational facilities and secure other benefits associated with. the proper management of surface and groundwater, and be in accordance with the. Act. SECTION H VADNAIS LAKE AREA WATERSHED 476792V6 KRH'VA245.1 VLAWMO shall. manage a watershed area in northern Ramsey County and southeastern Anoka County shown on the map set forth on Appendix A. SECTION III DEFINITIONS For purposes of this Agreement, the following teriris shall have.the meanings as defined in this Section. "Agreement'— This Agreement pursuant to Minnesota Statutes, Section 471.59 reconstituting the Vadnais Lake Area Water: Management Organization (VLAWMO). "Area" — The boundaries of the Vadnais Lake Area Watershed as set forth on the map set forth on Appendix A and hereafter referred to as the "Area": "Board of Directors" or "Board" — The governing board of VLAWMO consisting of one elected official from each of the Members which are parties to this Agreement. "Capital Iraprovement Program" — An itemized program for at least a five-year prospective period,. and any amendments to it, subject to at least. biennial review, setting forth the schedule, timing, and .details. of specific contemplated capital 'improvements by year, together with their estimated cost, the need for each improvement, financial sources, and the financial. effect that the improvements will have. on the local government unit or watershed management organization. "City Councilor Town Board" — The governing body of a governmental unit which is a Member to this Agreement. "City Staff`- Persons hired by units of local government whether as anemployee or an independent contractor. "Corranissioner" — A person appointed by each Mernber to the Technical Commission. "Comprehensive Plan" or "comprehensive plan" - The meaning given it in Minnesota Statutes, Section 471852, Subdivision 5. "Director" — An elected. official. appointed by each. Member as a representative to the Board of Directors. "Governmental Unit" —Any city, town; township, county,. school district, or other. political subdivision or an "instrumentality of a governmental unit" as described in Minnesota Statutes, Section 471.59,: Subdivision 1. 476792v6. kktI vA245-i 2 "Local Government Unit`— Cities, counties and towns, not. including: school districts, as. described. in Minnesota Statutes, Section 473.852, Subd. 7. "Local Water Management Plan" - A plan adopted by the each of the members pursuant to Minnesota Statutes, Section 103B.235. "Member" -- Each local governmental unit that is a party to this Agreement. "Technical Commission"— A commission composed of a technically skilled person appointed by each Member. "Vadnais Lake Area Watershed" — The. area contained within a line drawn around.the extremities of all terrain whose surface drainage is tributary to Vadnais Lake or as described in Appendix A. "VLAWMU - The. abbreviated name of the. organization created by this Agreement, the full. name of which is the "Vadnais Lake Area Water Management Organization". "Watershed Management Plan" - A plan adopted by VLAWMO pursuant to Minnesota Statutes, Section 143B.231. SECTION IV ORGANIZATION OF VLAWMO; RESPONSIBILITIES OF MEMBERS Subdivision 1. Board of Directors The: governing body of the VLAWMO shall be its Board. of Directors. Subdivision 2. Appointment of Directors. Each Member shall appoint one representative, who must be an elected official, to the Board, and: said representative shall be. called a "Director". The.. appointment process shall.follow Minnesota Statutes, Section I03B,227, Subdivisions 1 and 2. Subdivision 3. Term of Office: Each Director shall serve at the will and consent.of.the Member making. the appointment and. fora three-year term of office as follows: 1) The. Directors appointed by the: Cities of Lino Lakes and White Bear Lake and the Township of White Bear shall be. appointed for three-year terms, the beginning date of which was January I., 2013 and every three years.there after. 2} The Directors. appointed by the. Cities of North. Oaks, Gem. Lake and Vadnais Heights shall be appointed for a term of three years, the beginning date of which is January 1.,.2014 and every three years there after. The term of.ofFce of each Director shall commence from the date of their appointment and will continue until their successors are selected. A Directors appointed to fill a vacancy shall serve out. the remainder of the term of the Director the person succeeded. 476792v6 KRH VA245-1 3 Subdivision 4. Eligibility to Serve. Each.Member shall determine the eligibility or qualification standards for its Director appointment; Eligible appointees; must be elected officials and compliant; with Minnesota Statutes; .Section 103B.227, which,. among other things, provides that local units of government staff may not serve as. a. Director. Subdivision 5. Record of Appointment. Each governmental unit shall, within thirty (30) days following the appointment of a Director or Successor Director, file a written notice of such appointment with. the Secretary -Treasurer of the. Board. Subdivision 6: Appointment of Alternate Director. One Alternate Director shall be appointed by each of the Members to this Agreement. The Alternate may attend: the meetings of the Board of Directors; but only the appointed Director, or the Alternate Director in. the absence of the Director, shall be allowed to vote on any matters before the. Board.. Subdivision T. Appointment of Technical Commission Representative. Each Member to this Agreement shall appoint one commissioner and may appoint one alternate to serve on the Technical Commission. Subdivision 8. Compensation. Directors shall serve without compensation and without expense allowance.from VLAWMC. A Director may be reimbursed for out-of-pocket expenses. incurred on VLAWMC business with the approval of the Board. A Member may compensate its Director or Alternate for his/her service, in the discretion of the Member. SECTION V ORGANIZATION OF THE BOARD OF DIRECTORS Subdivision L Annual Meeting; Election of Officers. At'a meeting. of the Board held no later than April of each c.alendar.year, also known as the. Annual Meeting, the Board shall `elect from among the Directors a Chair, Vice: Chair, and a Secretary -Treasurer, and such other officers as it. deems necessary to conduct its meetings and affairs ("Officers"'), An Alternate Director May not. serve as: an officer of VLAWMO. Subdivision 2. Duties of Officers. 1) The Chair shall preside over meetings of the.Board, and in the absence of the Chair, the Vice Chair shall perform this duty. In the absence of the Chair.or Vice Chair, the Treasurer shall preside. The Chair shall retain all. rights of a Director to speak, make motions and vote. 2) The Vice. Chair shall preside at meetings when the Chair is absent and shall automatically be promoted to complete the annual term of the Chair if the then current. Chair resigns or is removed from the Board. 3) The Secretary -Treasurer shall maintain a record. of the proceedings of the Board, be responsible for the custody.of the records of the.Bo.ard; see that notices are duly given and 41.6792v6. KHH VA245-1 .4 complete such other duties as the. Board may assign. The Secretary -Treasurer shall also be responsible for all monies of VLAWMO and shall periodically report the fiscal condition of VLAWMO to the Board. if the duties of the Secretary -Treasurer are delegated to a M0 employee,. the Secretary -Treasurer shall VLAwsupervise the performance of those duties. Subdivision 3. Quorum. A majority of the Members present shall constitute a quorum at all Board meetings. No business or decision may made without a quorum.. Subdivision 4. Meetings. Regular meetings of the Board shall beheld.at least bi-monthly on a day and time selected by the Board. All meetings.of the Board. are subject to. the Minnesota Open Meeting Law.. Notice of the time and place of each meeting shall be sent to all Members, provided to the public requesting this.information, and. follow notice requirements outlined in Minnesota Statutes, Section 13D.04, Meetings shall be conducted in accordance with rules adopted by the Board. Subdivision.5. Voting. Each Director shall have one (1) vote in all matters, as follows: 1} approval. of the proposed annual VLAWMO operating budget shall require approval of a simple majority of all Directors; .2) approval of capital improvement projects will require approval of two-thirds (W) of all Directors;. and 3) approval of all others matters will.be determined by a simple majority of Directors:present and voting. Subdivision 6. Committees. The Board may appoint such committees and subcommittees as it. deems appropriate. At least one Board member shall be the appointed as the Chairperson:of each committee and all committees shall regularly report their activities to the Board. Subdivision 7. Public Participation. The Board may appoint such committees and subcommittees composed of citizens as needed to provide for public participation and. input in. watershed activities and the responsibilities of VLAWMO:. Such citizen. committees shall be advisory. SECTION VI RESPONSIBILITIES AND DUTIES OF THE BOARD OF DIRECTORS" Subdivision L Policies and. Procedures. The Board shall adopt rules and regulations as it deems necessary tv carry out its duties and the purpose of this Agreement. Such rules and regulations may be amended from time to time in either a regular or special meeting of the Board provided that notice of such proposed amendment has been given to each Director at least ten (1.0). days prior to the meeting at which the proposed amendment will be. considered.. These rules and regulations; after adoption, shall be recorded in the VLAWMO policy book. 476792v6 KRH VA245-1 Subdivision.2. Watershed Management Plan (Plan). The.Board shall adopt a water management plan, as required by the Act. The Plan shall be subject to the appropriate governmental unit review as required by the Act. Subdivision 3. Data. The Board., in order to. give effect to the purposes of the Act may: 1) Acquire and record appropriate. data within the Area; and 2) Establish and maintain devices for acquiring and recording hydrological or other data. within the Vadnais Lake Area Watershed. Subdivision 4. Local Studies. Each. Member reserves the right to conduct separate or concurrent studies on any matter under study by VLAWMO. The Member shall matte every effort to coordinate..its studies with the VLAWMO in order to maximize the. use of resources. Subdivision S. Transfer of Drainage System. VLAWMO shall have the authority of a watershed district under Minnesota Statutes, Chapter 103B; Chapter 103E, and other applicable law to accept the. transfer of drainage systems in the watershed, to repair, improve, and maintain the transferred drainage systems, and to construct all`new drainage systems and improvements of: existing drainage systems 'in the watershed. All such activities and projects shall be carved out in accordance with the powers and procedures set forth in Minnesota Statutes, Chapters 103B and other applicable. law, and must be in. conformance with the Watershed Management Plan adopted pursuant to Minnesota Statutes, Chapters 103A throughl03H. Subdivision 6. Capital Improvement. Each Member agrees to contribute its proportionate share of all approved capital improvement expenditures, which includes engineering, planning, legal and administrative .costs, based on the benefit to be received by each Member or other entity from the improvement or management project. The Board. shallsubmit, in writing; a statement to. each Member or other entity, setting forth in detail. the expenses incurred by VLAWMO for each project. Capital improvement projects. maybe initiated either by: (l) recommendation of the. VLAWMC Board to the governmental unit(s) affected, or (2) petition to the Board by the affected governmental unit. In either case, and after study and approval by two-thirds. (2/3) of The Directors, the .Board shall provide. the affected governmental units with estimated costs and a description of the benefits to be realized by those affected and the costs to be borne based on benefit. Subdivision 7, Water Conveyances, The Board may order any local governmental unit to construct, clean,. repair, alter, abandon, consolidate, reclaim or change the course of terminus of any ditch, drain, storm. sewer, water course; natural or artificial, that affects the Vadnais Lakes Area Watershed in accordance with. -its adopted plans. 476792v6 YR14 VA2454 6 Subdivision 8. Watershed Operations. The Board may order any local government unit to acquire., operate, constructor maintain dams, dikes, reservoirs and appurtenant works in accordance with adopted plans. Subdivision 9. Storm and Surface Waters. The Board shall regulate, conserve and control the use of storm and surface water. within the Vadnais Lakes. Area Watershed pursuant to its Watershed Management Plan.. Subdivision 10. Entrance upon Land. To the extent permitted by Minnesota. Statutes, the Board or its designated. -representatives may enter upon lands within or outside the Vadnais Lakes Area Watershed to. make surveys and investigations to accomplish the purposes of VLAWMO and the Act. Subdivision 11. Legal and Teehnical.Assistance. The Board may obtain and provide. legal and technical assistance in connection with its on -going operations and projects, as well as hi.matters of litigation or other proceedings between.one or -more of its Members. and any other political subdivision, commission, board or agencyrelating to the planning or construction of facilities to drain or pond storm waters within the Area. Subdivision 12.. Permits. VLAWM0 shall cooperate with appropriate local, state, and federal agencies in obtaining required permits and shall review permits. issued by local units of government to accomplish the purposes identified in Section I of this Agreement.. Subdivision 13. Office. VLAWMO shall maintain an office within.the Area, All notices to VLAWMO shall. be mailed. or delivered to such office. Subdivision 14. Insurance. VLAWMO may contract for or purchase such insurance, as the Board deems necessary for its protection. Subdivision 15. Financial Records. The Board shall maintain the books..and accounts of VLAWMO consistent with generally accepted accounting principles and provide the separate accounting of operations and capital improvement projects. Subdivision 16. Audit. The Board shall annually cause an independent certified audit of the Books and accounts of VLAWMO. Subdivision 17. Claims. To. the extent required by Minnesota Statutes, VLAWMO shall be responsible for damages caused by it. All Minnesota Statutes governing notices of claims and limits on rnunicipai liability shall be applicable to VLAWMO. To the extent permitted by Minnesota Statutes, VLAWMO shall. be treated as a single municipal entity for municipal liability purposes. Subdivision 18. Employees.. The Board.may employ or subcontract.to persons or entities to fulfill defined responsibilities of VLAWMO With the approval of a majority of the Board. 476792A KRH VA245=1 7 Subdivision.19. Contracts. The Board. may make such contracts and enter into such agreements as necessary to fulfill its obligations under this Agreement, Any such contract or agreement shall be in accordance with the Uniform Municipal Contracting Law;. Minnesota Statutes; Section. 471.345, the Joint.Powers Act, Minnesota Statutes, Section 471.59, and other applicable laws. Subdivision 20. Annual Report to Members. The Board shall make and file a report to all of the Members at least once each year including the following information:. 1) the financial condition of VLAW1yMO .; Z} the status of all VLA:WM0 projects and work; and 3) the business transacted by VLAWMO and other matters which affect the interests of VLAWMO. Copies of said report shall be transmitted to the. administrator of each Member. Subdivision 21. Records. VLAWMO's books;: reports and records shall be available. for and open to inspection at reasonable times. Subdivision 22. Other Powers, The Board may exercise such other powers. necessary and incidental to the implementation of the purposes. set forth herein as authorized by the Members. Subdivision 23. Amendments to this Agreement. The Board may recommend changes in this Agreement to the Members. This Agreement may be amended. only by the. Agreement of each of its members. SECTION 'VII RESPONSIBILITIES AND DUTIES OF TECHNICAL CONiMSSION Subdivision 1. Duties and. Responsibilities. The Board shall establish a Technical Commission (Commission) that will provide technical expertise for. the planning and opeiration:of VLAWMO programs and.proj.ects: This Commission through the VLAWMO Administrator and other VLAWMO employees shall administer the day-to-day operations of VLAWMO. The VLAWMO Administrator shall. serve as .a non -voting member of the .Commission. Each Member shall appoint a representative, .who will be known as Commissioner, and an alternate to the Commission. Subdivision 2. Eligibility to Serve. Each Member shall determine the eligibility or qualification standards for its Commission appointment, following guidelines promulgated by Board. Subdivision 3. Technical Commission Officers. The Board shall annually appoint a..Chair from among the Commissioners. At the first meeting of the Commission .each calendar year; the Commission shall elect from among the Commissioners a Vice Chair and Secretary, and such 475792v6.KRI4 VA245-1 other officers as it deems necessary to conduct its meetings and affairs. An Alternate Commissioner may. not. as an officer of the Commission. Subdivision 4. Meetings.. Regular monthly meetings of the Conui�i.ssion shall beheld on a day and time. selected by the Commissioners. All meetings of the Commission are subject to the Minnesota Open Meeting Law. Notice of the time and place of each meeting shall be sent to all commissioners, and provided to: the public requesting this information, and follow notice requirements outlined in Minnesota Statutes, Section 13D.04: Meetings shall be conducted in accordance with the latest.version.of Roberts Rules of Order. Each Commissioner shall have one vote. A majority of the Commissioners present shall.constitute a quorum at all Commission meetings. In the absence of a quorum,. a. scheduled meeting shall be opened, re -scheduled and. adjourned. Subdivision 5. Watershed..Management Plan (Plan). The Commission shall prepare and/or update a water management plan, as required by the Act. The Plan, either a new one or an:updated one, shall be recommended to the Board of Directors for approval. The Plan shall be compliant with Minnesota Statutes, Ch. 103B as it may be amended and applicable Minnesota Rules. The Plan shall be subject to the appropriate governmental unit review as required by the Act. Subdivision 6. Local Water Management Plan. Amer the adoption of a new or revised watershed management plan, each Member and any other local government unit within the Area shall review its local water management plan for changes needed for it to be consistent with the new or revised Watershed Management Plan. Each local water management plan shall include shall be consistent with state law. After consideration, but before adoption of a new or revised local water management plan by the governmental unit, each Member or any other governmental units in the Area shall submit its watermanagement plan to. the Board. The Board. shall within. sixty (60) days approve or disapprove the plan or parts thereof. If the Board fails to complete. its review within the prescribed period, and unless an.extension is agreed to by the Member or other local governmental unit; the:local plan shall be deemed approved consistent With applicable state laws, Subdivision 7. Appeals of Decisions and Recommendations of the Commission. Members shall comply with Commission's determinations as to the force and effect of the Watershed Management Plan, the Local Water Management.Plans and any cost allocations for improvements initiated pursuant.to'these plans. Any governmental unit. which disputes a determination of the Commission as to force and. effect of the Watershed Management. Plan, any Local Water Management Plan, or the cost allocations for improvements, initiated pursuant to these plans, may appeal the recommendation or decision to the Board within thirty (30) days of receipt of such written notice of such determination. Should the appeal not be completed to the. satisfaction of all parties, a party may submit the dispute to arbitration. Arbitration shall be conducted in the following manner: 476792V6`KRH VA2454 9 1} A governmental unit shall have thirty (30) days from receipt of the written decision on the appeal by the Board to submit a dispute to.. arbitration by giving written notice to an officer of the Board; 2) The Board of Arbitration shall consist of three Members, one appointed by the governmental unit initiating the arbitration, one appointed by the Board and one appointed by the Chief Administrative Law Judge of the State of Minnesota, :if willing to do so and if not, by the Chief Judge of the Ramsey County District Court. The.third member so. appointed shall preside at the arbitration hearing 3) The arbitration cost ofthe.neutral arbitrator shall be divided equally between VLAWMD and the government unit initiating. the arbitration; and 4) Arbitration shall be conducted in accordance with the. Uniform Arbitration Act (Minnesota Statutes, Chapter 572), except as modified above. Subdivision S. Other Duties. The Commission shall. exercise such other duties necessary and: incidental. to the implementation of the.purposes set .forth herein as authorized by the Board. SECTION VIII FINANCING VLAWMO Subdivision 1, Annual Operating Budget. On or before September 1 st of each year; the Board shall prepare a proposed annual operating budget for the following calendar year. The. budget. �( shall provide funds. to operate VLAWMO for the next calendar year. The proposed operating budget and the sources for these funds shall be recommended for approval to the Members.. The annual operating budget may be funded by one or more of the following; 1.) An authorized special. tax levy authorized by the State of. Minnesota for an amount approved by the Members; Z) VLAWMO operates: Storm Water Utility authorized by the State of Minnesota and approved by the Members; 3.) Annual payment from each governmental unit party to. this agreement and other entities based on an annual assessment as determm-ed in Subdivision 2 in this Section; and 4) Service fees, grants, interest or other funding sources as available. Each Member shall pay its am .ual assessment in the following manner: 1) The entire amount shall be due by January 31 st of the year due; or 4767920 KRx vfS2as-a 1.0 2) One-half (1l2) of each Members entire amount shall he,due by January 31 of the year due and the second one.half (112) of the. entire amount .shall be due by August 31. of the year due. Failure to pay the required amounts by the due dates will cause a one percent (1 ) per month. service fee to be added to the unpaid. amount due. Subdivision I Budget Meeting anal Approval, The. proposed annual Operating and Capital improvement budget for the next calendar year shall be.prepared by September 1 each. calendar year.. Subdivision 3. Annual Assessment for Services. The annual contribution of each. Member or other entity shall be calculated upon the following formula: .1). Forty percent (40%a) based upon the assessed valuation of all real property of each government unit within the .Area, 2) Forty percent (40%) based upon the total area of the property within each governmental unit with the Area; and 3) Twenty percent (20%) based upon the population of each governmental unit within the. Area. Subdivision 4. Capital Improvement Projects Program and Funding. On or before July I of each year the Board shall prepare a capital improvements program and budget for projectsto be started or completed in the following year as described in the Water.Plan. Each proposed project shall be described and its estimated cost and time for completion shall be provided. Qnlyprojects described in the Watershed Management Plan or its amendments may be included in the capital improvement budget. Funding in the capital improvement budgetshall be calculated as follows. 1) If money raised by the Special tax levies to be used for. Capital Projects, the Members shall be provided the opportunity to review and approve the amount of the tax levy that will be used far Capital Projects within sixty (60)Aays of receipt of the Board's Capital Improvement Budget; 2) If a capital project. is. to be funded wholly or in part by one or more governmental unit(s), they will be provided the opportunity to. review and approve or disapprove the capital. improvement budget within sixty (60) days of receipt of the. Board's Capital Improvement Budget; and 3) If service fees, grants,: interest or other funding sources. are available the source and amounts of such funds shall be shown. If the capital improvement budget. is approved, as provided above, each governmental unit shall contribute its budgeted share of the cost of constructing said capital: improvement projects. 476102v6 MI VA245-1 11 Subdivision 5. Governmental Unit. Financing. Members may establish a watershed. management tax district in the Area. for the purpose of paying costs of the engineering and planning required to .develop a watershed management plan for the Area, After the plan is adopted and approved, a tax districtm.ay be established for the purpose of paying capital costs of projects described in the plan .(including normal and routine maintenance of projects). If required, the tax district shall be established by ordinance adopted after a hearing by a local government unit, following provisions of Minnesota Statutes, Chapter 103B: Subdivision 6. Reserve Funds. The Board may accumulate reserve funds for the purposes herein. mentioned and may invest funds of the Board not currently needed for its operations in the manner and subject to the:laws of Minnesota applicable to statutory cities. Any and all reserve funds must be clearly indicated on the annual financial audit provided to the Members. Subdivision 7. Gifts; Grants; Loans. VLAWMO may, within the scope of this Agreement., accept gifts, apply for and. use grants or loans of money. or other property from the United States, the State of Minnesota;. a unit :of government or other governmental. unit or organization or any person or entity for the. purposes described herein; may enter into. any reasonable agreement required in connection. therewith, shall comply with any laws or regulations applicable thereto, and may hold, use and dispose of such money or property in. accordance with the terms of the gift, grant, loan or agreement related thereto. Subdivision S. Disbursements. All VLAWMO disbursements shall be sent to the SecretaryTreasurer of the Board and the finance officer of the Teclulical Commission for review. Checks issued by VLAWMO shall have two signatures: Officers and. the VLAWMO Administrator may be authorized to sign.checks. An Officers bond shall be maintained by VLAWMO in the amount of at least $1.0,000. VLAWMO will be responsible for paying the premium on said bond. SECTION IN DURATION OF THIS JOINT POWERS AGREEMENT Subdivision L Duration:of Agreement. Each Member agrees to be bound by the terms of this. Agreement until December 31, 2026, and that. it maybe continued thereafter at the option of the Members: This Agreement shall be in full force and effect upon the: filing of certified copy of the resolution. approving said Agreement by each governmental unit. Subdivision 2. Termination of Agreement. This agreement may be terminated prior to January 1,. 2025, by unanimous consent of the parties. If the agreement is to be terminated, a notice of 4767.920 KM VA2454 12 the intent to dissolve the VLAWMO shall be sent to the.Board. of Water and Soil Resources and. to Ramsey and Anoka Counties at least 90 days prior to the date of dissolution.. Subdivision 3. Dissolution. In;addition to the manner provided in Subdivision 2 .for termination;: any member may petition the Board of Directors to dissolve the agreement.. Upon 90 days' notice in writing to the clerk of each member governmental unit and to the Board. of Water acid Soil Resources and to Anoka: and Ramsey County, the Board shall hold a hearing and upon a favorable vote by a majority of all eligible votes of then existing. Board members, the Board may by Resolution recommend that the VLAWMO be. dissolved. Said Resolution shall be submitted to each member governmental unit and if ratified. by three -fourths of the councils of all eligible members within 60 days, said Board shall.dissolve the VLAWMO allowing a reasonable time to complete work in progress and to dispose of personal property owned by the VLAWMO. Subdivision 4. Assets.. Upon a. set of findings and order. for dissolution. of VLAWMO by the State.Board.of Water and Soil Resources, all property of VLAWIvM shall betransferred, either jointly or severally, to the governmental units of VLAWMO. Such transfer of VLAWMO assets may be made in.proportion the total contribution of each Member as required by the last annual operating budget. The transfer of real estate property of VLAWMO pursuant to this section shall not affect the. benefits or damages for any improvementpreviously constructed by VLAWMO before dissolution. The. real estate property affected shall. remain liable for its proper share of any outstanding indebtedness of VLAWMO applying to the.property before the dissolution, and levies assessment for the indebtedness continue in force until the debt is paid off.. SECTION XI EFFECTIVE DATE Subdivision 1. Adoption of Agreement. This agreement shall be in full force and effect upon the filing of a. certified copy of the resolution approving said agreement by all six members. Said resolution shall be filed with the Chair of the existing VLAWMO who shall notify all members in writing of its effective date and shall set the date for the next meeting:°to be conducted under this amended Joint Powers Agreement.. IN WITNESS WHEREOF, the undersigned governmental units, by action of their governing. bodies, have caused this agreement to he executed in accordance with the authority of Minnesota Statutes, Sections 103B. 211 and 471.59, CITY OF GEM LAKE Dated 1 1 CITY OF LINO LAKES. I: Mayor Attest City Clerk By 476792v6 KRH VA245-1 13 r a Mayor Dated 1 1 Attest City Clerk CITY OF NORTH OAKS By Mayor. Dated l 1 Attest City Clerk CITY OF VADNAIS HEIGHTS By Mayor Dated 1 1 Attest. City Clerk CITY OF WHITE BEAR LAVE By Mayor Dated 1 1 Attest City Clerk WHITE BEAR TOWNSHIP By Chair Dated. 1 1 .�..�.. _._._ Attest City Clerk (VLAWMO]YA.2007) Appendix A Map of the Vadnais Lake Area Water Management Organization 476792v6 KRE VA2A5-1 14 City of Gem Lake Minnesota Development/Redevelopment Checklist Phase l; Proposed development/redevelopmen t —proposal to the City. 1. Applicant sends a letter to the City of Gem Lake, 4200,Otter Lake Road, Gem Lake, MN 55110, outlining their proposal. 2. The City of Gem Lake acknowledges receipt of the letter and contacts proposer to schedule a`meet! ng to discussthe proposal. The proposer brings to the rneeting a sketch plan of their proposal which reflects the following: Subdivision plat and related structures; thoroughfare network and civic spaces; building type placement; and proposed design of completed buildings 3, The attendees at the meeting are: City Attorney; Engineer, City Council member, Planning Commission Chair, City Planner, Zon1ngAdministrator and applicant. 4. The City members will review the proposal and will match the proposal to the ordinance governing the area that is proposed. The City representatives will provide iinput to the proposal,. if the area proposed doesn't follow the ordinance and the applicant wants to try submitting a PUD (Planned Unit Development) a PUD meetingis scheduled. The applicant understands that with a. PUD all items are negotiated. 5. The City of Gem Lake sends a letter Within.5 business days of the discussion. meeting stating the results of the meeting. 6. If as a result of the process the applicant wishes to go the route, a PUD meeting is scheduled with the applicant to document. changes to the proposal. A formal PUD is prepared with all of the suggested changes. The a p pl ica nt. a n d the City Council must approve the PUD 7. The Applicant then. starts phase II of the application process. Phase H. City has given the approval to start the redevelopment development process: A pre -application meeting will be scheduled: If during the. processing, further changes to the plan are needed, the PUD needs to be revisited and reapproved. The applicant submits to the City of Gem take the following: (note: depending on the area proposed to be developed or redeveloped, unless the City has. agreed to a PUD, the ordinance governing the zone must be followed). 1. ❑evelopment Plan which represents maximum density, lot sizes, site Conditions; streets, sidewalks, common spaces; style to be built. Concept for harmonizing with neighboring land uses;. 2. Architectural review plan; Development Re -Development Procedures 5 1.7 2016 .11 P a g e 3: Avicinity map covering.500 feet.of the site;. 4: Boundaries and dimensions: of the property, 5.. Storm water run-off plan; 6. Map of existing and .proposed structures; 7. A list of owners within 500 feet; 8. An engineering report presenting results of percolation tests: and soil analysis of the site; 9. Elevation.views of all proposed buildings; 10. Street/Highway/sidewalk plan.; II. Landscaping Plan; 12.5creening Plan; 13. Location, height for all screening walls and fences; 14. Lighting plan; 15. Grading.and filling plan; 16. Tree plan; 17. Watershed plan permits;. 18..Any Ramsey County permits; 19. Our required application permits; 20. Any additional information the city is requiring. 21. 10 hard copies of all the above documents are required to be submitted in addition to any fees on the. required. application permits.. After these documents a.nd paid fees are received by the City of Gem Lake and they are complete the City of Gem Lake then disseminates the information to their appropriate. consultants. Consultants: Engin`eering-5EH Architecture review — SE Documenta..tion review — City Planner Watershed — Ramsey County or VVVLAM0 Ramsey County on access to the site: If the consultant identifies a problem the applicant is notified and given the opportunity to correct or refer the application to the City Council with a recommendation to approve or reject the project. The developer will need to coordinate with the city for a neighborhood meeting to take place before the Planning Commission Meeting. Development Re -Development Procedures 5 17.2016 2 1 P a g e Phase Ill. ❑ocumernts have been reviewed, information passed on to the Planning Commission/City Council: The Planning Comrhisslon (which meets on thie first Tuesday of each month) will reviewed the proposal and make their recommendation. to the City Council and pass that information on to the City Council. The.Planning Commission may askthe. applicant for more information0 or clarification during the Planning Commission Meeting. The applicant must attend the planning Commission meeting. 1. Planning Commission gives their recommendation to the City Council. I :City Council receives Planning Commission recommendation and votes to go ahead or reject the proposal. Applicant must attend City Council meeting. Within five business day of the City. Council meeting; a letter is sent to.the applicant with the City Council's recommendation. Development Re -Development. Procedures 5.17 20.16 3 1 P a g 0 City of Gem Lake,. MN Resolution No. 2016 —09 A RESOLUTION AUTHORIZING THE CITY TREASURER TO DISTRIBUTE A PORTION OF THE GAMBLING FUNDS TO WILLOW LANE ELEMENTRY SCHOOL. WHEREAS, The City of Gem Lake participates in the distribution of gambling funds from the Country Lounge,: WHEREAS, The City of Gem Lake. distributes these fiends to. local schools and. charities, BE IT RESOLVED, that the City Treasurer is authorized to send to Willow Lane Elementary School the amount of $250.0.00 for the cities contribution for the year 2016. WHEREUPON, the above xesolution was adopted at the May .17th regular. City Council Meeting for the City of Gem Take, Ramsey County Minnesota; made by Council. Member XXXXX and seconded by Council Member. XXXXXX. ATTEST I,. William Sl ort,.the duly qualified City Clerk of City. of Gem Lake, County of Ramsey, State of Minnesota, dohereby certify that.the foregoingresolution is a trueand accurate representation of action taken by the City Council of the City of Gem Lake on the date first written: William Short, City Clerk Date AMENDMENT TO AGREEMENT BETWEEN RAMSEY COU.NTY.AND THE CITY OF GEM LAKE FOR ELECTION SERVICES :2017.2020 This is an amendment to the original :agreement for the period January 1, 2013 through December 31, 2016 between the County of Ramsey, through the Ramsey County Elections Office, 90 West Plato Boulevard, St. Paul, MN ("County") and the City of Gem Lake, 4200 litter Lake Rd, Gem Lal{e, MN for the .provision of election services by the County ("Agreement'): 1. Term This Amendment to the original Agreement will be in effect for the four-year period from January 1, 2D17 through December 31; 2020 ("Additional Term"), unless earlier terminated pursuant to the provisions of this:Agreement. 6. Voting System The cost of acquiring and operating the voting. system is not included in the original Agreement and is the subject of a separate joint powers agreement between the County and the City. 7, Special. Elections 7.3 The City will pay all. costs applicable to. the City of any presidential primary in 2020 authorized by the legislature. The County will submit an invoice payable within 30 days of receipt to. the City for the costs incurred by the County to conduct a presidential primary.. The County will provide the City with an estimate of the. costs of conducting a presidential primary by July 'I., 2019. 11. Election Costs and Pa meats. 11.1 Regular Elections Payments to cover the costs incurred by the.County in the performance of the provisions of this Agreement for regularly scheduled elections will be made by the City in eight equal qua.rterly amounts for each two-year budget period, for a total of 16 quarterly payments during the initial Term of the Agreement, based on invoices submitted by the County. Payments will. be due on March 31, June. 30, September 34.and. December 31 of each year. The cost of election services for Regular Elections for the 2017-2018 calendar years will be $6,376. Agreement for Election Services. With Gem Lake January 1, 20177December 31, 2020 i of 2 The. County will provide the cost for the 2019-2020 calendar years to the City no later than April 1, 2018. The County will base the cost for the 2019- 2020 budget period.on the.actual cost for the previous similar election years, adjusted as necessary by the County to account for the following factors: 1 } estimated voter turnout; 2) labor contracts and agreements for non -represented employees approved by the Ramsey County Board of Commissioners; 3) changes in the Consumer Price Index for the [Minneapolis -Saint Paul metropolitan area, as determined by the U.S. Bureau of Labor Statistics for the previous two-year period;. 4) changes in state, federal, County or City legal requirements, as applicable; and 5) other factors having a significant impact on election costs; IN WITNESS THEREOF, the parties have.executed this Agreement as of the last date written below.. RAMSEY COUNTY Julie Kleinschmidt County Manager Date: Approval recommended: Joseph Mansky Approved as to form .and insurance: Assistant County Attorney CITY OF GEM LAKE Robert Uzpen Mayor Date: Approval recommended: Bill short City Clerk City Attorney Agreement for Election Services With Gem Lake January 1, 2017-December 31, 2020 2 of 2 r a c 0 [7 U Q Cti C) 0 0 14- a 03 0 0 0 0 0 0 4. M o Lq d (D ir) co 16 ev CD co 0 w n .0 r N Lo L(3 0 LO r r^. I� N r N r r 4. 0 0 0 Q'C] C7 0O C7 0 0 0, LC). 4 C) a LC7 d 0 E•. N q 0 0 m 0.0 V? d .0 .O.LgU'lLO0.tn.00404 0 CQ 0 i-L[)Uf 0NC70(R(7tY0 0 r..C7 Li)rr 4 4 N N r C6 L� 4 (D Ln, C7 co to Ce) Lo co N V' .i- 4 L[) Q 4 [- �LO 0 4 I, . C6 L6 r^ 0 r 0. 0 Liz LC) CN'T W [D M r 10 Q r. NO [i) �co zr to r r o � �r'CD LO N. CO co Q r N N b' r- r r r r CO. N � r N m r r N in N a LU C) LU F- ❑ Z o LLI .Y CL]. ¢ Z Z LLl. LU D m` ¢ En D E C31 U: H w LU Z LU H Z Z U❑ Q W 00 muj Z. Z ¢ a am I1 Z� Z g LU �m m 0. Q Q.. 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CD CD 0 �. ocao co CD 0. 0.00 � 0 0 000 0 0.0 .Q7N r N a)N rN ON rO .NNCD —0 iV Cz�7VttNO mC3 Dr3 CD Q0 00.0 G7 Cl my 00 O O p 00 0 00 cc co r r N_ CV.N r N [D r u7 t 7 .u7 �7 �f7 CITY OF GEM.I.AKE CASH AND INVESTMENT BALANCE STATEMENT As uF44130116. .Fiscal Year:.2016 Cash and Investments Balance Balance Name. a[ Fund 3/31/1016 Receipts Disbursements 4/3.0/2016 General Fund. $276,661.10. $.143,039.40 $244;6I 3.29 S I751G87.21 Parks and Playgrounds $39,273..66 $42.90 .$0.00 $39$316.56 2004 Debt Service Fund {$1.,301.0.9} $0:00 $1.02 ($1,30101) 2646 Debt Service Fund. $36,247.24 $39.45 $0.00 $36,286.,69 2007 Capital Improvement Bonds S9%473.71 $98.64 $62;505.00 $28;067.35 Street.lmprovement $131,324;86 $143.45 $0.00 $131,468.31 Scheuheman Road Improvemems S3,14739 $3.44 $0.00 $3,150A3 HoifinanRoad Improvements ($8,239..84). S0.00 $240,137.31 ($24SX7, IS) Sewer Enterprise Fund $3371500,33 $1 15,682.57 $4,211.02 $448.;97 i .88 Investment: Trust Fund $886:83 $080.79 $885.43 $41682,19 $905,974.19 $263,730: 4 $552X3.9.7 $617,350.86 Premier Checking $8,194.05 Premier .CD's S4.00 Wells Fargo Investments $3.851000,00 Wells Far;o.Money Market $224,156.8.1 $.6.17,35.086 S0.00 BALANCE OF GAMBLING FUNDS. Balance Balance 3J3.112016 Receipts Disbursements 4130/2016 Gambling Fund Balance. $018.:70 $0.00 $1.,000.00 $3,818170 MATURE .DATE PURCH DATE. BANK/BROKER TYPE APRIL CASH 4INVESTMENTS NAME cwdp 0 YIELD INT. RATE 9 DAYS AS OF 4I3DQ016 ACCRUED INTEREST INTEREST DATE PREMIER BANK CHK GENERAL FUND. 6006690 0.05% 0.05% 30 38.194.05 $0.34 M4rntMy WELLS FARGO MNIKT PRIME INVESTMENT FUND 12970210 0.ol% 0.01% 30 $224,166.81 51:66 MOAN, .10119115 10/19/12 WELLS-FARGO 'CO GE CAPITAL BANK 3619XX44 1,35-,6 1;35r5 1161 $245,000.90 51,64175 41.19 & 10110 10/17/17 16/17/12 WELLS FARGO CD GOLDMAN SACHS 35143AN27. 1155% 5.55% 1826 $100,D00.00 5775,00 4117 & 10117 414122 414/12. WELLS FARGO CO' GOLDMAN SACHS 39143ANZ4 2.90% 2.90% $650 :$40,000.00 . $580.00 114&10A 1.17% 1.17% 1,399. S617.350;96 $3,010.77 City of Gem Lake GENERAL FUND Budgeted Siatement.ofReve.nucsand ExpaMiturus For the Four Months Ending Apri130,2016 u Cstrr Meth urr » h YTD Budge lal Ygrin c °/o Completg F3 -dw Actilal Varianco 5 Coil] Piet REVF.NILIES Property Taxes Current Property Taxes 5 18?21,75 S 0,0U 1.84321.75 0.60 S 219661,Go S 0.00 218;661,60 glob Fiseal Disparity Taxes 530,42 0.00 530A2 01.00 6.365.00 0.00 6,365,00 0.00 Penalties & Inierest 0,00 .0.00 6.0o O.od. 0.66 (3,99) 3.99 0.00 Licenses and Permits Geaeral Business Licenses 141.67 2,500,00 (2135.8,33) 1,764.71 1,700,00 2,800,00 (1,10000j 104,71 OsiSaleLiquor UOnse. 3.66,67 7,7M.00 (7,333,33) 2;100.00 4,400.00 7.400,60 (5,000,00) 168.18 Off Sale Liquor Licenses 0.00 200,00 (200.00) 0.00. 0.00 MUD(200.00) 0.00 Other Permits 83.33 .0.00 93.33 0.60 1;000.00 0.00 1,000.00 0,00 Tobacco License 41.67 200.00 (158.33) M,00 $00.00 200.00 300,00 40.00 Charitable GamhiIng License 41,67 500.00 :(458.33) 1.200.00 500.00 500:00 0.00 100:00 Contractor License 83:33 100.00 [ 16.67) 120.00 I,I}00.po 800,00 200,00 80,00 Buiidiiig Penn its 666.67 365.95 30.172 54.89 8,000:00 958,70 71041,30 I 1.98 Plumbing Permits 6&67 0.00 66,67 0.00 800.00 370,00. 430,00 46.25 Meehanlcal Permits: 83.33 100.00 (16.67) 120:00 t,Ouom 950.00 50.00 95.00. Mectrical Permits 66.67 .0.00 66.67 0.00. 800,00 24.0.,00 560.00 30.00 NPDES Permit 16,67 0,00 16.67 0,00 200.00 0.00 206.00 OM Building.Plan Review 0.00 205.37 (205,37) 0.00 0.00 20537. (205.37) on Fire Marshall Inspectioti 20.8,33.. 0:00 208,33 0,00. 21500.00 0.00 2;500,00 0,00 Scptir Inspection Fee 250.06 0.00 250.00 0.00 3,000.00 .0.06 3.000.00 0-00 StatePcrmitCliiirge 6.25 293.93 (287.68) 4,702.8.8 75.60 3ifi.55 (241.55) 422.07 Adinmistratian Feo 41.67 0.00 4L67 0.00. 500,00 0,00 SOQ.()O 0,00 Sewer Contractor License. 33.33 0,00 33.33 0,00. .400..00 0.00 400.00 0.00 Dog Uunses 1?.SO 0100 12..50 t].00 150.00 . 0.00 150.00 0.00 Intergavernmental Revenues County Grants & Aids. 0.00 0.00 Q.o.6 0,00 0.00 37..40 .(27,40) 0,00 C01e TV Franchise Fees 416.67 0:00 .416,07 0..00 51000,00 0.00 5,000M 0,00 Police Swe Aid 495,83 3,283.00 (2,787A7) 662,(2 5..950.00 1.283,60 3,661.00 55.13 Cftarges for5ervlees Planning Fees 41:.67 0,00 41..67 0.00 500.00 0.00 500.00 0,00 Plan Reviow 125,00 0,00 125.00 0.00 t:500,00 0,06 1,500.00 0f10 EngineeringCharges 191.67 O.Do 29.1,67 0.00 3,500,00 0,00 3,500.00 0.00 Zauin.gCharges Q.OQ 0-00 0,00 0,00 oleo 100.00 [100,00) 0.00 Investment Admin Charge I S ?5 30,99 (12,74) 169.81 219:01) 30.99 188:p1 14.15 Fiioes;tisd per reiis Pines moo 1,833,06 (1;585M) 734.00 3,000.00 3,060.00 940-00 :68.67 \7tscclluneous interest Earnings 162.50 .263.99 (101A9) 16146 .1,950.00 263,99 1,686,01 13,54 htiscellanebus 33,33 1,395.00 (1:361.67) 4,10,00 400,00 1,4.08,70 (11008.70) 352..18 Insuranac Poliey Dividends 25.00. 6:00 25.00 0,00 300.00 0,00 300.'00 0,00 Facility Rental 0.00 598,43 (598:4.3 0.00 0,00 598.43 (599.43) 0:00. Tulal Rcvenul s 22.02.50 19,57i:66 3,250:94 85.76 273,970,60 23,709:.14 251,160:86 8.29 City Council Wages and Salaries 6250 0.00 625.00: 0.06 7.500,00 1,8 UM 5,700,00 24M. Employer Paid ]ns4rance 47,92 0.00 47 92 0,00 575,00 (237.70) 812:70 (41.34 Adminstratlon 16.67 220.00 (203.33) 1,330106 200,00 674,60 (474.50) 337.25 >;lcclions operatingsupplics 0.00 O,OU 0.00. 0:00 0.06 121,39 (121,39) 0.00. Contracted Services 0.00 0.00 Uo 0:00 6,00. ?,489.65 (2,4H,05) too, Adminislmlion 291.67 0.00 291.67 .0.00 3,500700 ON .3.500.00 0.00 Misrallaneaus 0.00 1:01 (l..olj 0.6o 0.00 1.01 (3,01.) 0.00 Legol.Notices .8.33 31:34 (23.03) 376,3: 100.00 31.36 68.64 31,36 6111=16 at 2:50 FM Repairs & Meint • Contractual FFnanclaI Administration Auditing Services Administration 1: inancial Services Computer Services Legal Services Proset'.ution Legal Legal . Land Issues Cler]VGeihcral Govcreirnent Wages and.5alaries Workers. Compensation Fmployu-r Ni.d Insurance FayroIi Taxes office, Supplies Postage Administration miscellaneous Web Site, Mileage Computer Services Legal Not ice: Publication NeWsleiter/Public. Relations General Liability Insurance. Vehicle insurance Public Official s.LiabIWiy Recycling Collection League of MN Cities RCLLG Sub5aiptinns Gambling Distributions Planning and Zoning PrurrssIona I Services Fngineering AdminisLuition Zoning Adininistraliull NODES Adminktralion. l leritage•Hnll pperating Supples l'rofessiunisl Services Contract Services Telephone Property Insurance Electric Service Gas Service WaterlSewcr Utilities Repairs & Mainz • ContrauttaI Reparrs &.Mainz- Building Ponce Regular I:aw Enforcement Speeial Law Enforcement Distiatclh Costs Fire Fira Services Fire Marshall Service Animal Control Animal.Removal Animal Enforcement City 0f Chnn. We GGNERAL FUND Budgeted Statementol'Revenues and Expenditures For the F'aur Mailtlis Ending April 30, 2016. Cur F Curr Mntli. Curr lvlatlh2016 M -t-ii; iiw kctual Variance, °o Compiv' anlue A499 Varian 0/ o let' 45.83 0.00 45.83 0,00 550.00` D.00 556.OD 0.00 791.67 6.y00.00 {5;408.33) 783..16 9,500.D0 8, koo .650,00 9316 2.333.33 0.0a 2.333.33 D,DO 23,000,00 0.00 28,000.00 0.00 O..OD 4,211.50 (4;211.50) 0.00 0100 8,4I3.63. (8,413,G3) 0.00 i.64,50. 0,00 164.50 0,00 1,974,6D 4 26b:80 707,20 64.17 166,67 5.77,25 (410,59) 346.35 2.000.00 677.25 1,322,75 33:96 1,25O.0D 1.691.70 .(441.70) 135.34. 15,000.00 5,NiIA 9.705.02 35.30 6.00 1.400.00 (11400,.0.0) 0.00 DAD 2,800700 (2,800,00) 0.00 2;666.67 1,612-90 1,053.77 6G.48 3?;000.DG 7;98D:45 54,019.85 24.94 18.75 81.75 (634G) 436.p0 225,00 81.75 143,25 36.33 204:00 1,732.82 i1:528.82} 849:42 .2.448.00 927,80 1,52020 37,90 0.00 0.00 0,00 0,00 0:00 55.4,82 (554.82) 0100 100:00 113.83 (.13,83) 113.83 1,20D.00 757,52 442.48 63,13 IWOO. 52..16 47.84 52..)6 1?00;00 414,12 7808 ]4.51 41.6-7 0:0G 41.6.7 0.00 50U0 322.00 178.00 64,40 4,i7 0.00 4.1.7. 0.00. koo 0,00 50.00 0100 56,67 133,88 (6721) NU2 800,00 283.88 516,12 35,49. 29-17 K 10 21.07 27.77 35 D.00 35.45 31455 10.13 416,67 175,00 241;67 4..2.00 51000.00 3,302,41 %697.$9 66.05 58,33 0.00 58.33 0.00: 70D.00 03:52) 75152 (7,65) 268.33. Up 208.33 0,60. 2,500.00 566,75 1.93125 22,67 2ou. 334,56 (.126:17) 460:56 2,S0G.00 334,50 2,165.50 13.39 6,Do 18:75 (19.75). 0.00 0.00 18.75. (I8.75) 0,60 12:50 36,75 (14.25) 21.4.00 150.00 26,75 123,25 17,93 833.33 712,05 12I28 85A5 10,0.09,00 3,GD2,20 6997.80 30.03 48.17 0.00 49.17 0.00 578:00 0,00 578A0 G.00 12.50 0,00 12.56 0,00 150.00 175.00 (25..00) 116,67 4.17 0,00 4.17 .0.00 50.OD 0.00 50.00 0.00 1,000.60 (1,060,00) 0:00 0.00 1;000.00 0.000100) 0,00 4.1.7 0.00 4,17 0.00 50.00 .0.00 50.00 0.00 666.67 944.44 (277,77) 141;67 S.000,00 4,376.,01 3:623,99 54.70 166.67 408.50 (341.83) 245. t0 :!.O00:Q0 3,518.9.8 (1 51 ma) 1.75.94 41,61 0.00 4147 .0.00 500.00 0.60 500,00 0;00 1,083,33 0,00 t,08333 0.00 13,000.00 6.00 13,000.00 0,00 108,33 251.00 (142167) 231,69: 1.300.00 255.60: 044.40 19.66 166,67 200,OU. (33.33) 120.00 2,000:00 268.50 1,731,50 1.3.43 41.67 1.759,99 (1,718.32) 4,223.98' 500,00 2,487,47 (1,987.47) 497.49 125:00 153.45 (28,05) 122,44. 1,500:40 459.15 1N0:85 30.61 6J.50. 170.75. (108.25) 27120 750.00 170.75 579.25 ?2,77 416.67 354.05 62,62 84.9.7 51000,60 994,68 4,015.32 19A9 166.67 109;17 57.50 65.50 2,000100 427.57 1,57143 21.38 41.67. 0.00 41.67 0.00: SU0:00 97,01 402.99 19.46 83.33 27625 (192.92) 331.50 1;000100 1,34150 (342,50) 134,25 333;3.3 65.00 267.33 19.80 4.000.00 773,35 34126:65. 19.33 8,065.00. 6,510,86 1..554,14 80,73 96,780.00 30;705.44 66,074.56. .31.73 553.83 259,12 294:71 46.7.9 .6,646M 1.920.73 4,725,27 28.90 249,17 249.i7 (0,00) 400,00. 2,990.OU 747.51 3,242.49 25,00 971,17 5&17 9)3;00 5.9..9 1.1,654;00 2,0710 8.682.32 25:56 ?87.50 (47,92) 335.42 (16.67) 3.450,00 814,07 2,635.93 23.60 41,67 0.00 4.1.67 0.00 500.00 ODD 50.00 0.00 20.93 .0.00 20.83 0.00 250.w G:00 250.60 0:00 V 111201 Bat 2! 59 FM City 6f.Gem Laka GENERAL FUND Budgeted Statement orRcvenues and Expenditures For the Four Months Ending April 30; 20I6 rr Mhth. Or Mnth Curr Moth 22.L IM M i3udeet A_g" Varianco Cornpiete Budgo Actual vari e % Coro Building Irrpsection Building Inspections 1"250,00 5 6:00 724:00 42,08 15.0.0.00 2,598.50 12.401.56 17.32 Building Swetary 83.33 0.00 83..33. U0 1,000.00 0,00 1,000.00 0,00 Computer Services. 70,93 0.00 70,83 6.0 850%00 0:Q0 8513.00 0.00 Road Main(enansr Sigas,:Sign Repair MaUe Ws 41.67 0.0.0 41,67 0,00 .500.00 0.00 500.00 0,00 lingineering. 1.000.00 0.00 1.000,00 U.00 12,000,0.0 0100 13.000.06 0,00 5treettights 162.33 84?0 24.13 77.72. 1;300.00 255,38 1,6462 19.64 ROW Maintenana 8333 79:60 3,73 95:53 1.,00o.o0 1 19,20 886,86 11.92 5tree( Repairs 208,33 0.00 709.33 0.00 2;500.00 0.00 2,500.00 000 Dues & Subscripton s 4.17 0,0o 4,17. 0.00 50,00 .3M8 10.42 79:1.6 Ire and Snow Removal Salt and Sand 666.67 0,00 .6b6.67 0:o0 8.000.00. 5,832.0.0 2,1.68,00 72,90. Snow I mvilig 1,560,00 0:00 1,500,00 o.00 18;000.00 5,652.65 12,347.35 3L.40 outer hunticing Uses Total.Expenditures 20AK17 32,74731 _ (3,258,54) 111,05 353;870.00 119,729,81 235.140119 33.55 Excess Rev flyer (Under) Exp. ($ .6.666,67) (S 13.176,05) 6,509.38 197.:64 (S 80.000,001 ($ 96;0?0;67) 16,020.67 12103 511 ino15 at 2,50 phi City of Crem Lake PARKS ACID PLAYGROUFlDS FUN❑ Budgeted Stntement.orRrveri"s and Expenditures far the Four Morilhs.End ing Apri130, 2016. Corr Mnih Qtig-Mnl. Cure Mnth ' YTS 1TD Badeet AgM Variance. Vo C2moicta Rjage1 cE ial MiTince ° a REVEMIEN Interest Earnings 5 0.s 42.90 26.40 190.67 $ 270.00 5 42:90 227.10 1.5.39 `total RcyciluC5 2230 4290 20.40 190.67 270.00 43.90. 2?7.10 15.89 ENEENINDMU RES 'Petal Eapcnditu= 6.00 0m 0.00 O.00 0:00 0.04 0100 0.00 Excess Rev Over (Under) Exn 5 22,W S 42.90 20.40 190.67 S 270.00 S 42.56 2r, i a 15:0 5119201 1201 B.at 100 PM C1ty of Gem Lake 2004 DEfff-SERVICE FUND Budgeted Statement of Revenues.nnd a-fx A Jwres For the Four Manlhs Ending April 3012016 Corr m"th QArr. wth curr Mnth .2016 YM YIL t3ud ncsull Va -a !e Mid2et 69itol.Vnri n %C�Mplels RSYENU lntenst.Eartiings b 0.60 (5. 1;92) (1M) 0.00.5 0.00 (' L93) 02 O.OU 9otnl Revenucs 0.00 142 i1.92 0-00 0.00 ¢1.-921 1.92. 0-00 F,XPENDITIFRE5 . Tow Expenditures 0.00 0.00 om 0.00 6,00 6.00 0.00 0.00. Excess Rev Over (Under) E,xp S 0.00 {S. a 1.92)_ (1.92) 0.00. $ 0.00 5 1.921 1:m 0-00 &1112016 a13:01 PEA Clly orGeln Sake 3006 DEBT SERVICE FUND Budgeted Statement of Rcvcnucs and Cxpendilures f'aithe FdurMOnlhS End ingApril:30.201G Curr_Mnth Curr nd Cwr Mntli 2M. L . YTD Id el Actual ViSr1IlnCC °o�•� ACiIliE� r�9CjSnI:C Current Special Assexsments S: 1,240.42 $ 0.00 (L240.42} 0.00 $ 14,835.00 5 0:00 14,885.00 0.00 Interest Sam ings. 10133 39,45 29.12 38:1,77 124.00 39.45 84.55 31.81. Total Rerenues 1:250.75 39.45 11:211.301 115_ 15:OM9:00 39.43 .14,969155 0.26 FXPFNDITVRES Tothi Experldittlres 0,00 0.00 0:00 0.00. 0.00 0,00 '0.00 0.00 Excess Rev Over�Uhder):Exp $ 1.25015 S 39.45 i 1,211.30} 3.15 S 1.5.009:00 S 39.45. 14,469.55 . 0,26 511112C 16 at 3:03 PM City of40crn lake 2007 DEBT SERVICE FUND Bucigeted'Smement of Revenues and Expend ittires ror.the Four.Manths Ending Apri130, 2016 Curr Mild C'urr Ninth CiTri ?Amb MIL YM) YE . T3t�deet ctun r' n °/, Camp I3tstlkvt ilcrua! VaHum V. REVEi4 3 Current Property Taxes S 5,833.M. $ OdSR: (5,833.33) OM S 70,000.00. $ ODD 70,0..00.00 0.00 i»icrest Earnings 34,08 98,64 64.56 20.41 409.00 98.54 310.36 24.1.3 Tow Revenues 5.967,42 98.64 (5.768.78) 1.68 70,409.00. 98:64 70.310,36 0,14 EXPENDITURES Principai S x0:0o lS,t100.OQ. 13,7500 1.200.00 15,0gd.09 30;900;99. (15,000,00) 200.00 Interest 2.039.00 16.027.50 11,988,50 796:05 24,46.8A0 32;505.00 (8,037,00) 133.$5 Fiscal Agent. Fees' 45,83 0.00. (45.83) 0.60 sm.00 0.00 55106 0,00 "fatalEVpgndiW.M5 3.334,33 31M7.50 2769167. 930.41. 4QOi8400 62505M i32487.00 156,19 Exeess.Rev Over [(Jnder] ENO: $2 532.58 $ 30,028.86) 33,461..44? (1;"2124) S 30.391,00 ($ a40G.36] 92,797.36 (20534) 5tIIr2n16st3:05 PM City 01' Gem.Uke IMPROVWENT FUND Budgetod Statetnent of Rcvcnues and Expenditures For the FOOT 1Nvntiis Ending Apri130. 3016 cumtVInt cutr Mtit Curr mroh 2016 YTD m. Butlect AACItIal ar` °fa Com k�w Budd Aglua Varian cr O Ci mp1elc RFIFS: Interest Earnings s M43 S 143,45. 68.03 190,21 $. 905,00.3 143,45 761.55. 15.85 Total Revenues 7SA2 143.45 68.03. 190.21 905.00. 14143 761.55 15.85 EXPENDITURES Total E",undituras 0.00 0.00. 0100 0,00 0,00, O.D 0.00 .0,00 Excsss Rev Over (Under) Exp. s 75A2 5 143.45 68.03: 190,21 $ 905M.$ 143.45 761:55. 15.85 5111M16 at 3,08 PM City of Gem .Ln ,e. SCHEUNEMAN ROAD` MPROVEMENTS $tidgeied Statement ul'Revenues and Expenditures Par the Four Months Ending April. 30 2016 .Corr Mnth Cm Will Qg m-ndl 2ql_6 .VT 9� Aitual nce dget Varia. CamRIO now . AzIdyaria $ulieCum REVFNUF�` 111wresibmings S 0.43 $ 3.44 3:02 835.60 S 5.00 S 3.44 1,56 6U0 "total Revenues 0,42 3,44 3.02 825,59 5,00 3.44 1.56` 68.80 EXPENDITURES Total Expenditures 0,00 0.00 0.00 0.00 0.00 0M. 0.60 U.Oo E m 110 Over{Under} >=xp S DAIS IA4 3.02 825..59. $ 5,00 3 .3.44. 1.56 63.80 5111 QQ 16 al 3.07 PM City at Gem Lake SEWER. ENTERPRISE TUND Budgeted Smtemenl arRevenues and Expenditures .'For the FOUrM011tliS End ing.April 30, 3.016 !2urr Mnth Curr Ivan urr Mnth 20i6 YFD YM) liliLiPet 'Sna1 Varinnce .SjCiji 7r ti a Atual marianc- %compICIC rtrvt;�tiFs Residential .SmerRevenues S 1,201.67 S Md. (I?91.67) 0.40 S 15:500,60 S 3,191.00 1z3IS,06 2D,53 Commercial Sewer Revenues 2,958.33 0.00 {2,958:33j 0.00 3..5.500,00 7., 9A.00: 27,502,0.0 77,53 Sower Lute Charges I66.67 0,00 066.67) D,00 2,000.00 862.82 03.7. S 43.14 Initnesl Earnings 229.17 398.85 160.68 1A.04 2,750M 39R.85 2,351.13 14.50 Total Rz*nucs `4 645.83 398.85 . fU46:98) 8.59 53.750.00 12.441.67 43,308.33 1232 EXVENDITiIRES. 0111ce Suppliea 41,67 0.00 (41.67) D.00 500,00 D:00 500.00 0.00 Postage 16.,67 %44 3377 302,64 200;00 140,8$ 0-12 50.44 Auditing Services 316,67 .0,00 (216:67) 0.0.0 2,600,00 u0 2,660:00 9,00 Engineering 416.67 0,00 (416.67.1 0.00. 5,000.00 ❑:OQ 51000.00 0.00 1NCES Charges 2.14ns 4,285.56 .2,142,81 200.00. 25,7€100 8;571,12 17;141,88: 33,33 I.uctites 50.00 13:05 (36.95) 26.10. 600,00 121,75 47325 20.29 Financial Services 395,00 0.00 (375.00) 0.00 4,500:00 .168.00 +332A 3,73 Computer Services 4 L67 199,50 157,83 478.80. 500.00. 199.5.0 300,30 3990 Repairs & M a i a • Comractunl 333.33 ` 0.00 (333..33) 0.00 4,000.00 D,OO 4,g00.06 6,00 Uepreciailon 1,041,67 0.00 (1,041.67) 0.00 (2,500.00 0.00 12.500;00 0.00 SewerTel eviseMittshing I,OOO.AU 0:0.0 (1,D00,00) f}:ob 12,000.06 4.00 12,000.00 0.00 Towll apenditurts 5.676.69 4,548.55 [1,127,53) 80,I4 68,11.3.00 9,161.25 M;951.73 13.45 Ex"ss Revaver(Under).Eep f$ 1,03035} ($ 4.149,70) (3.119,45) 402,79.(S 12363.U0) S 3,380,42 15,643,43 (26:53) .51i.Ur2016 at 111 PAT City of Gem lake HOTFHM ROAD IMPKOVCMF-*TS Budgeted Statement of Revenum and Expend it Liras For the Four -Months Ending April A. 20 lb CUrr Mr31h dal curr 2016 . yro YTR: jjgdO s rye nnl Variance °+e I o1c. tau , ct a1 Miring go CUmnit�e UNIFNIIIF$ Tra.rmfers from other Funds S 538.42 5 0,00 (53812) 0.00'5 6,461.ad.S 0,00 .6,461,00. 0.00 Interest Earnings (18,58) (13415) (115,77) 722,96 (223.00) {134.35}. (88,65) 6V.?5 Total Rcvcnucs .519,83. i 13415) . (6A 18) (251M, G 238,60 ..._(_04,35}. ._.. 6372135 (2.I5) aXYY;BYtJlrll3�E [Ingineeiing 5.0to. 00 3,995.02 (1,U04.98] 79.90 .60,000.00 5,773,96 59,226.04. 0,62 Legal 166.57 1.050,00 893,33 630.00 2.000,00 Z275.M .(275,001 1.13,75 ndminimmlion 41.67 0,00 (41,67) 0.00 500.00 0.00 S00.00 0,00 Legal NoiicePrcpi:rutign 8.33 00 (8.33) 0.00 100-M 0,00 100,00 0.00 CONITUCtion. 41,666,67 101,911.10 60,304A3 244473 500,000,00 IOU71.10 39.8,02K90 20,39 Tgtai Expendilures 36A3,33 107,016,12 60113239 228.26 562,600.o0 110.020.06 452.519 94 19.56 Exeess Rev Over (Hader) Exp. (S 466363.50) (S 107,150.47} (60.786.97}_ 231,11 i5_556;362.00) (5. 110.154.41) {N46,207.59) 19.80 51i3 OISal TIC? PM City ul'Gcm Lake tNVES-rMENT TRUST FUND 13udgetcd State menlufRevenucs and Expenditures For the Cour Munths End.isApri13U.2016 -cummd Curr T imh C=-M,6 2uh YTD m Rudw, Actual viriarm °l t mnpletc LdW ual Vgrianee % Coin ]eic MENU Interest Caminp S. 0.,00 S 2,134? I 2,134.21 0.00 .5 OM S 3.019.61 ¢3.01.9,64j O.,pc Total Revenues (1.D0 :2.134.21 2,134.2 i 0.00 0.00 3,01.M4 Q.019.64) 0.00 5m 12DI6 at:3:12 PM Hoffman Corner Costs To Date As of 3j31/16 Revenues 20.13 2014 2015 2016 Total Grants 0,0.0 Special Assessments 0..00 Other Payments 0,00 City Funds 0.,00 Bond Proceeds obo Total Revenues 0.00 0:00 0.00 0.00 0.00 Expenditures Phase 11 Work Engineering 81735,27 18,526.04 19,976.85 1,7.78.9.4 49,017.10 Legal 700,00 35.00 1,225.00 4960.00 Finahce.(WBT) MCI Legal Notices 0.00 Fiscal Fees 0.00 Construction 0.00 Other 0.00 Total Expenditures :%7M.27 1%22&04 20;011;85 3,003.94 50,977.10 Water Extension Costs Engineering 121,266.56 12,66.7.44 ,133,934.00 Legal 8,33.0.00 2,310.00 10,640.00 Appraisal 17,350.00 17,350.00 Finance (WBT) 652.50 652.50 Legal Notices 813.15 813.15. Fiscal Fees O,OQ Interest Expense 134.35. 134.35 Construction 101,971.10 10.1,971.10 .Other 0.00 Total Expenditures 0.00 0.00 148,412.21 117,482.89 165,495.10 Total Costs 8,7.35.27 19,226.04 168,424.06 120,086.83 316,472.20 Net Costs (8,735.27) {19,226,m) (168;42446) (120,086.$3) (316,472.20). § k ri q ƒ % _ & $ $ # m @ A q 7emr 7 f / to k < In m%7 2 {�0 j r »±2 @ z , _ i M 7 B & C; § a: rq � � b $7q k ( /c§a /�« Q » \ $§\ # in m o @ re) % d./ � 7 / i / . q ) Q k / % / & 2 ; c 2. Ct m m @ & ca n f a &) 5 $]Kaa w 22m g / m /7E 0 a f a \ \ / cl 2 K = E $ k )\cn \ CL » 2 \ c in w ai \ /.k N 2 § W k ? In C4�®® cq - J® � LCI ƒ / t 3 o2$ 44 q < � / m in x m..;� A # « \ \ 2 7 ES ] 6 & & ( 511611.E at'08:52:77.1') City of Gem Lake Check Register - Prepaid Checks For the Period From Apr 22, 2016 to May 17; 2016 Criteria includes; Report order is by Check Number. Check # Date Payee Amount 9792 4122116 Gloria A. Tessier 801.08 0704• 516116 Gloria A. Tessier 893.48 9795 412 M6 White Bear Lake Area High School 1.000.00 9796 5117l16 City of Roseville 49•35 9797 5117116 City of V t lte Bear Lake 1,258.50 9798 5117/16 FedEx Office 311 M 9799. 5/17/15 G & K SERVICES 6.24 9800 6/17/16 Kelly &.Lemmons, PA 5,015.00 9801 SM7116 Kristin Smith 50•00 9802: 5117116 League of Minnesota.:Cities 2;051..00 9803 511711E CliftDrlLarso.nAllen LLP' 1,000.00 9a04 5117116 Metropolitan Council 2,.1.42,78. 9805 5/17116 Gopher State One Cal[ 21.75 9806 5117116 PERMIT WORKS 17.5.00 .. g807 5/17116 NANCY POFERL 400.00 .9808. 5l17l15 CenturyLin.k. 103.64 9809' 5117116 Ramsey County 1`o;oa1.90 981.0 5117116 Rick Johnson Deer& Beaver Inc 115.0c) 9811• 5117/16 SEH 9,644.43 9812 511711E SHORT.5TOP ELECTRIC 419.00. 9813 5117M T.A. Schifsky .& Sons, Inc. 11365:00 9814 5111/16 Waste Management of WI -MN 712.05. 9815 5/17116 White Bear Township 4,301.39 9816 5117A 6 VOID 9817 5117116 VOID 9818 511711E Xcel.Energy 519.84 .2825 5/16116 DAVE PERKINS CONTRACTING 128,.237.65 Total 168,695.40 Page: 1.