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Home My WebLink About2014 05-20 CCPCity of Gem Lake, MN City Council Meeting May 20th, 2014 Call To Order of City Council Meeting — By Mayor Uzpen at 7:_P.M. Call of Roll Uzpen Artig-Swomley Lindner 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 2014 Committee Reports • None Old Business • News Letter Ideas Public Hearing • None Kuny Bosak i New Business • Report from the Auditors Claims for May 2014 • Monthly Financial Reports • Fred Macalus appearance for Ordinance violation/business out of home and trash • Presentations from the public, five minutes maximum presentation • Open Items for the Council Members to bring up. Future Council Meetings • Workshop Meeting June 9th at 7:00 P.M. • Next City Council Meeting, June 17th at 7:00 P.M. Adjournment • The meeting adjourned at CITY OF GEM LAKE CASH AND INVESTMENT BALANCE STATEMENT As of 04/30/14 Fiscal Year: 2014 Cash and Investments Balance Balance Name of Fund 3/31/2014 Receipts Disbursements 4/30/2014 General Fund $341,268,32 $4,269.24 $24,250.43 $321,287.13 Parks and Playgrounds $38,252.52 $148.90 $0,00 $38,401.42 2004 Debt Service Fund ($62,955.93) $0.00 $240.97 ($63,196.90) 2006 Debt Service Fund $0.00 $3.02 $0.00 $3.02 2007 Capital Improvement Bonds $50,252.47 $227.19 $0.00 $50,479.66 Street Improvement $127,910.17 $498.05 $0.00 $128,408.22 Scheuneman Road Improvemetns ($16,324.42) $0,00 $23.49 ($16,347.91) Hoffman Road Improvements $16,874.19 $66.25 $0.00 $16,940.44 Sewer Enterprise Fund $363,534.43 $7,782.24 $1,667.06 $369,649,61 Investment Trust Fund $3,605.83 $3,002.04 $3,604.11 $3,003.76 $862,417.58 $15,996.93 $29,786.06 S848,628.45 Premier Checking $140,326.38 Premier CD's $0,00 - Wells Fargo Investments $675,000.00 / Wells Fargo Money Market $33,302.07 $848,628.45 $0.00 MATURE 1 DATE PURCH DATE BANK/BROKER TYPE APRIL CASH & INVESTMENTS NAME Cusip# YIELD INT. RATE # DAYS AS OF 4/30/2014 PREMIER BANK CHK GENERAL FUND 6005590 0 05% 0.05°% 30 $140,326.38 WELLS FARGO MMKT PRIME INVESTMENT FUND 12970216 0.01% 0.01% 30 $33.302.07 12/31/14 12131/12 WELLS FARGO CD SAFRA NATIONAL BANK 78658AAY4 0.50% 0.50°% 730 $140,000.00 10/19/16 10/19/12 WELLS FARGO CD GE CAPITAL BANK 36160XX44 1.35% 1.35% 1461 $245,000.00 10117/17 10/17112 WELLS FARGO CD GOLDMAN SACHS 38143AN27 1.55°% 1.55% 1826 $100,000.00 4/4122 414112 WELLS FARGO CD GOLDMAN-SACHS 38143ANZ4 2.90% 2.90% 3650 $40,000.00 2/1/23 8/12111 WELLS FARGO GO BOND SHORVIEW MINN BLD BONDS 3.20% 4.80°% 4188 $150,000.00 1.37% 1.59% 1,702 $848,628.45 i City of Gem Lake GENERALFUND Budgeted Statement orRevenues and Expenditures For the Four Months Ending April 30, 2014 Curt Mnth Curr Mnth Curr Mnth 2014 YTD Y'I'D Buda le Actual V r'ancc %ComnletC Budget Actual Variance %Comol REVENUES Properly Taxes Current Property Taxes $ 14,577.08 $ 0.00 14,577.08 0.00 $ 174,925.00 $ 10,158.51 164,766.49 5.81 Fiscal Disparity"faxes 432.83 0.00 432.83 0.00 5,194.00 0.00 5,194.00 0.00 Licenses and Permits General Business Licenses 141.67 0.00 141.67 0.00 1.700.00 500.00 1,200.00 2941 On -Sale Liquor License 366.67 0.00 366.67 0.00 4,400.00 6,600.00 (2,200.00) 150,00 Non -Intoxicating Liq Licenses 0.00 0.00 0.00 0,00 0.00 1.000.00 (1,000.00) 0.00 Other Permits 66.67 0.00 66.67 0.00 800.00 525.00 275.00 65.63 'tobacco License 41.67 0.00 41.67 0.00 500.00 200.00 300.00 40.00 Charitable Gambling License 41.67 0.00 41.67 0.00 500.00 500.00 0.00 100.00 Contractor License 66.67 100.00 (33.33) 150.00 800.00 400.00 400.00 50.00 Building Permits 416.67 95,00 321.67 22.80 5,000.00 749.00 4,251.00 14.98 Plumbing Pen -nits 29.17 55.00 (25.83) 188.57 350.00 990.00 (640.00) 282.86 Mechanical Permits 25.00 400.00 (375.00) 1,600.00 300.00 1,450.00 (1,150.00) 483.33 Electrical Permits 20.83 0.00 20.83 0.00 250.00 563.00 (313.00) 225.20 NPDES Permit 8.33 0.00 8,33 0.00 100.00 0.00 100.00 0.00 Fire Marshall Inspection 187,50 396.25 (208.75) 21 1.33 2,250.00 396.25 1,853.75 17.61 Septic Inspection Fee 250.00 12.50 237,50 5.00 3,000.00 12.50 2,987,50 0.42 State Permit Charge 6.25 (60.10) 66.35 (961.60) 75.00 32.40 42.60 43.20 Administration Fee 29.17 0.00 29.17 000 350.00 750.00 (400,00) 214.29 Sewer Contractor License 16.67 0.00 16.67 000 20000 0.00 200,00 0.00 Intergovernmental Revenues Cable TV Franchise Fees 350.00 0.00 350.00 0.00 4,200.00 5,635.53 (1,435.53) 134.18 Police State Aid 303.50 0.00 303.50 0.00 3,642.00 3,393.00 249.00 93.t6 Cho rges for Services Planning Fees 8.33 0.00 8.33 0.00 100.00 100.00 0.00 100.00 Plan Review 66,67 0.00 66,67 0.00 800.00 0.00 800.00 0.00 Zoning Charges 0.00 0.00 0.00 0.00 0.00 100.00 (100.00) 0.00 Investment Admin Charge 42.92 126.14 (83.22) 293.92 515.00 126.14 388.86 24.49 Fines and Forfeits Fines 166.67 232.92 (66.25) 139.75 2,000.00 2,168.00 (168.00) 108.40 Miscellaneous Interest Earnings 363.75 1,375.70 (1,011.95) 378.20 4,365.00 1,375.70 2,999.30 31.52 Charitable Gambling Contributi 83.33 0.00 83.33 0.00 1,000.00 544.49 455.51 54.45 Miscellaneous 33.33 (495.26) 528.59 (1,495.78) 400.00 3,980.74 (3,580.74) 995.19 Insurance Policy Dividends 25.00 0.00 25.00 0.00 300.00 1.90 298.10 0.63 Facility Rental 1,166.67 3,415.43 (2,248.76) 292.75 14,000.00 4,484.48 9,515.52 32.03 Total Revenues 19,334.67 5,653.58 13,681.09 29.24 232.016.00 46,736.64 185.279 36 20.14 EXPENDITURES City Council Wages and Salaries 446.33 0.00 446.33 0.00 5,356.00 1,339.00 4,017.00 25.00 Employer [laid Insurance 34.17 ' 278.00 (243,83) 813.66 410.00 75.56 334.44 18.43 Adminstralion 250.00 103.00 147.00 41.20 3,000.00 103.00 2,897,00 343 Council Contingency 1,666,67 0.00 1,666.67 0.00 20,000.00 0.00 20,000,00 0.00 Elections Contracted Services 0.00 0.00 0.00 0.00 0.00 750.00 (750.00) 0.00 Administration 333.33 0,00 333.33 0.00 4,000.00 0.00 4,000.00 0.00 Repairs & Maint - Contractual 45.83 0.00 45 83 0.00 550.00 0.00 550.00 0.00 Financial Administration Auditing Services 741.67 0.00 741,67 0.00 8,90000 2,000.00 6.900.00 22.47 Financial Services 2.333.33 962.00 1,371.33 41,23 28,000.00 4,659.75 23,340.25 16.64 Computer Services 83,33 0.00 83.33 0.00 1,000.00 0.00 1,000.00 0,00 511312014 al3:11 PM Legal Services Prosecution Legal Legal - Annexation Clerk/General Government Wages and Salaries Workers Compensation Office Supplies Postage Administration Miscellaneous Web Site Mileage Recording Secretary Computer Services Legal Notice Publication Newsletter/Public Relations General Liability Insurance Vehicle Insurance Public Officials Liablithy Recycling Collection League of MN Cities RCLLG Subscriptions Planning and Zoning Professional Services Engineering Administration Building Inspections Zoning Administration Recording Secretar;, Heritage Hall Operating Supplies Professional Services Contract Services Telephone Property Insurance Electric Service Gas Service Water/Sewer Utilities Repairs & Maint - Contractual Reparis & Maint - Building Police Regular Law Enforcement Special Law Enforcement Dispatch Costs Fire Fire Services Fire Marshall Service Animal Control Animal Removal Animal Enforcement Building Inpsection Computer Services administration Building Inspections Building Secretary Computer Services City of Gem Lake GENERALFUND Budgeted Statement of Revenues and Expenditures For the Four Months Ending April 30, 2014 Curr Mnth Curt Mnth Curr Mnth 2014 YTD YTD Budget Actual Variance % comnlot Budget Actual Varian cC om Ietc 166.67 175.00 (8.33) 105.00 2,000,00 300.00 1,700.00 1500 933.33 740.00 93.33 88.80 10.000.00 2,402.00 7.598.00 2402 416.67 0.00 416.67 000 5,000.00 0.00 5,000.00 000 1.041,67 2.907.60 (1,865.93) 279,13 12,500.00 2,907.60 9,592.40 2326 8.33 0.00 8.33 0.00 100,00 0.00 10000 0.00 83.33 237.79 (154.46) 285.35 1,000.00 247.79 752.21 24,78 83,33 156.60 (73.27) 187.92 1,000,00 325.49 674.51 32,55 83.33 0.00 83,33 0.00 1,000,00 569.75 430.25 56.98 16.67 0.00 16.67 0.00 200.00 O.OD 200.00 0.00 50.00 91.88 (41,88) 183.76 600.00 241.88 358.12 40.31 25.00 14.00 11,00 56.00 300.00 53.38 246.62 17.79 250.00 0.00 250.00 0.00 3,000.00 0.00 3,000,00 0.00 158.33 800.24 (641.91) 505.41 1,900.00 2,528.74 (628.74) 133.09 41.67 29.70 11.97 71.28 50000 5940 44060 1 1.89 125.00 0.00 125.00 0.00 1,500.00 233 37 1,266,63 15.56 133.33 0.00 133.33 0.00 1,600.00 0.00 1,600.00 0.00 6,25 0.00 6.25 0.00 75.00 0.00 75.00 0.00 14.58 0.00 14.58 0.00 175.00 000 175.00 0.00 583.33 690.90 (107.57) 118.44 7,000.00 2,704.38 4,29562 38.63 43.75 0.00 43.75 0.00 525.00 0.00 525.00 0.00 1250 0.00 12.50 0.00 150.00 125.00 25.00 83.33 1.67 0,00 1.67 0.00 20.00 0,00 20.00 0.00 1,666.67 5,500.00 (3,833.33) 330.00 20,000.00 18,500.00 1,500.00 92.50 83.33 459.94 (376.61) 551.93 1,000.00 858.14 141.86 85.81 83,33 0.00 83.33 0.00 1,000.00 141.75 858,25 14.18 2.50 0.00 2.50 0.00 30.00 0.00 30.00 0.00 8.33 0,00 8.33 0.00 100.00 0.00 100.00 0.00 83,33 0.00 83.33 0.00 1.000.00 0.00 1,000.00 0.00 125.00 0.00 125.00 0.00 1,500.00 73,12 1,426.88 4.97 125.00 0.00 125.00 0.00 1,500.00 346.00 1,154.00 23.07 8333 0.00 83.33 0.00 1,000.00 0,00 1,000.00 0.00 8333 143.00 (59.67) 171.60 1,000.00 635.14 364.96 63,51 62.50 0.00 62.50 0.00 750.00 0.00 750.00 0.00 416.67 331.66 85,01 79,60 5,000.00 1,013.80 3,986.20 2028 125.00 258.56 (133.56) 206.85 1.500.00 957.32 542.68 63.82 62.50 0.00 62.50 0.00 750.00 96.01 653,99 12.80 166.67 295.00 (128.33) 177.00 2,000.00 654.94 1,345.06 32.75 250.00 0.00 250,00 0.00 3.000.00 22825 2,771.75 7.61 6,629.17 5,190.08 1,439,09 78.29 79,550.00 28,584,92 50,965,08 35.93 524.58 524,62 (0.04) 100.01 6,295.00 2,098.48 4,196.52 33.34 229.17 221.09 8.08 9648 2,750.00 663,27 2,086.73 24.12 896.75 896.75 000 10000 10,761.00 3,923.33 6,837.67 36.46 336.33 336.33 0.00 1OD.00 4,036.00 1,008.99 3,027.01 25.00 8.33 (42.00) 50.33 (504.00) 100.00 (42,00) 142.00 (42.00) 25.00 0.00 25.00 000 300.00 0.00 300.00 0.00 0.00 0.00 0.00 000 0.00 748.00 (748.00) 0.00 0.00 0.00 0.00 0.00 0.00 (26.50) 26.50 0.00 458.33 589.00 (130,67) 128.51 5,500.00 2,077.00 3,423.00 37.76 83.33 232.50 (149.17) 27900 1,000.00 732.25 267,75 73.23 66.67 0.00 66.67 000 800.00 000 800.00 0.00 5/1312014 at 3:11 PM j Road Maintenance Signs, Sign Repair Materials Engineering NPDES Administration Street Lights ROW Maintenance Street Repairs Dues & Subscriptons lee and Snow Removal Salt and Sand Repairs & Maint - Contractual Snow Plowing Other Financing Uses Total Expenditures City of Gem Lake GENERALFUND Budgeted Statement of Revenues and Expenditures For the Four Months Ending April 30, 2014 Curr Moth Curr Moth Curr Moth 2014 YTD YTD Btjdp.ct Actual Variance %Cotnolete LUA93 Actual Variance %Complete 41.67 0.00 41,67 0.00 500.00 43.90 456.10 8,78 416.67 000 416.67 0.00 5,000.00 0.00 5,000.00 0.00 41667 000 416.67 0.00 5,000,00 0.00 5,000.00 0.00 125.00 85.78 39.22 68.62 1,500.00 256.98 1243.02 17 13 125.00 127.50 (2.50) 102.00 1.500.00 173.25 1,326.75 11.55 208.33 0.00 208.33 0.00 2,500.00 0.00 2,50000 0,00 4,17 0.00 4.17 0.00 50.00 39.58 10.42 79.16 666.67 594.00 72.67 99.10 8,000.00 5,130.00 2,870.00 6413 0,00 1.180.00 (1,180.00) 0.00 0.00 1,180.00 (1,180.00) 0.00 1.541.67 2,437.75 (896.08) 158.12 18,500.00 14,212.95 4,287.05 76.83 10077 33.51 26,344 42 26,548.27 (203,85) 316,133.00 105,934.96 210,198.04 Excess Rev OVCT (Under) Exp ($ 7,009.75) ($ 20.894.69) 13,884,94 298.08 (S 84.1 17.00) (S 59.198.32) (24 918.68) 7038 5/13/2014 at 3:11 PM 0 City of Gem Lake PARKS AND PLAYGROUNDS FUND Budgeted Statement of Revenues and Expenditures For the Four Months Ending April 30, 2014 Curr Mnth Curr Mnth Curr Mnth 2014 YTD YTD Budzet Actual Valance %Complete Bu gct Actual Variance %Complac REVENUES Interest Earnings $ 42.92 $ 148.90 105.98 346.95 $ 515.00 $ 148.90 366.10 28.91 Total Revenues 42.92 148.90 105.98 346.95 515.00 148.90 366.10 28.91 EXPENDITURES Total Expenditures 0.00 0.00 0.00 0.00 0.00 0.00 000 0.00 Excess Rev Over (Under) Exp $ 4292 $ 148.90 10598 346.95 $ 515.00 $ 148.90 366.10 28-91 5113/2014 at 3:14 PM 0 i j City of Gem Lake 2004 DEBT SERVICE FUND Budgeted Statement of Revenues and Expenditures For the Four Months Ending April 30, 2014 Curr Mnth Curr Mnth Curr Mnth 2014 YTD YTD Budget Actual Varian CC %C Clete Budget Actual variance L.S9MPIe1c REVENUES Current Special Assessments $ 3,217.42 $ 0.00 (3,217.42) 0.00 $ 38,609.00 $ 0.00 38,609.00 0.00 interest Earnings 88.50 (240.97) (329.47) (272.28) 1,062.00 (240.97) 1,302,97 (22.69) Total Revenues 3,305.92 (240.97) (3,546.89) (7.29) 39.671 00 (240 97) 39.911 97 (0.61) 1SXPFNDI'1'URES Total Expenditures 0,00 0.00 0,00 0.00 0.00 0.00 000 0.00 Excess Rev Over (Under) Exp $ 3,305.92 ($ 240.97) (3,546,89) (7.29) $ 39,671.00 {$ 240.97) 39,911,97 (0.61) 5/13/2014 at 3:16 PM j City of Gem Lake 2006 DEBT SERVICE FUND Budgeted Statement of Revenues and Expenditures For the Four Months Ending April 30, 2014 Curr Mnth Curt Mnth Curt Mnth 2014 YTD YTD et Actual Variance %Complete Budgc3 Actual Variance %complete REVENUES Current Special Assessments $ 1,503.83 $ 0.00 (1,503.83) 0.00 $ 18,046.00 $ 0.00 18,046.00 0.00 Interest Earnings 121.25 3.02 (118.23) 2.49 1,455.00 3.02 1,45198 0,21 Total Revenues 1,625.08 302 (1,622.06) 0.19 19,501 00 3.02 19,497.98 0.02 FXPEND1TURFS Total Expenditures 0.00 0.00 0.00 0.00 0.00 000 000 000 Excess Rev Over (Under) Exp $ 1,625.08 $ 3.02 (1,622.06) 0.19 $ 19,501.00 $ 3.02 19,497.98 0.02 5/13/2014 at 3:18 PM City orGem Lake 2007 DEBT SERVICE FUND Budgeted Statement or Revenues and Expenditures For the Four Months Ending April 30, 2014 Curr Mnth Curr Mnth Curr Mnth 2014 YTD YTD Budect Actual Variance % Cornplet Budgel Actual Varian %Complete REVENUES Current Property Taxes $ 4,175.00 $ 0.00 (4,175.00) 0.00 $ 50,100.00 $ 0.00 50,100.00 0.00 Fiscal Disparities 16.67 0.00 (16.67) 0.00 200,00 0.00 200.00 0.00 Interest Earnings 62.92 227.19 164.27 361.10 755.00 227.19 527.81 30.09 Total Revenues 4.254.58 227.19 (4,027,39) 5.34 51,055.00 227.19 50,827.81 0.44 EXPENDITURES Principal 1,250.00 0.00 (1,250.00) 0.00 15,000.00 15,000.00 000 100.00 Interest 2,746.25 0.00 (2,746 25) 0.00 32,955.00 16,627.50 16,327.50 50.46 Fiscal Agent Fees 45.83 0,00 (45.83) 0.00 550.00 550.00 0.00 100.00 Total Expenditures 4,042.08 000 (4,042.08) 0.00 48,505.00 32,177.50 16,327.50 66.34 Excess Rev Over (Under) Exp $ 212.50 $ 227.19 14.69 106.91 $ 7.55000 (S 31.950.31) 34,500.31 (1,252.95) 5/13/2014 at 3:21 PM j City of Gem Lake IMPROVEMENT FUND Budgeted Statement of Revenues and Expenditures For the Four Months Ending April 30, 2014 Curr Mnth Curr Mnth Curr Mnth 2014 YTD YTD Bu eel Actual Ver_ iance %Complete Bud et Actual Var ante % onlElctc REVENUES Interest Earnings $ 146.67 $ 498.05 351,38 339.58 $ 1,760.00 $ 498.05 1,261.95 2830 Total Revenues 146.67 498.05 351.38 339.58 1,760.00 498.05 1,261.95 28.30 EXPENDITURES Construction 741.67 0.00 (741.67) 0.00 8,900.00 0.00 8,900.00 0.00 Total Expenditures 741.67 0.00 (741.67) 0.00 8,900.00 0.00 8.900.00 000 Excess Rcv Over (Under) Exp ($ 595.00) $ 498.05 1,093,05 (83.71) (S 7.140.00) S 4" 05 (7,638 05) (6.98) 5/1312014 at 3:24 PM City of Gem Lake SCHEUNEMAN ROAD IMPROVEMENTS Budgeted Statement oFRevenues and Expenditures For the Pour Months Ending April 30, 2014 Curr Mnlh Curt Mnth Curr Mnth 2014 YTD YTD Budget Actual Variance °%Comolete BAW Actual Variance %Coin REVENUES Current Special Assessments S 1,440.17 $ 0.00 (1,440.17) 0.00 $ 17,282 00 S 0.00 17,282.00 0.00 Interest Earnings (46.25) (23.49) 2276 50.79 (555.00) (23.49) (531.51) 4.23 Total Revenues 1,393.92 (23.49) (1,417.41) (1.69) 16,727.00 (23.49) 16.750.49 (0.14) EXPENDITURES Total Expenditures 0.00 0,00 0.00 0.00 0.00 0.00 0.00 000 Excess Rev Over (Under) Exp S 1,393.92 (S 23.49) (1,417,41) (1.69) S 16.727 00 ($ 23 49) 16.750 49 (0.14) 5/1312014 at 3:26 PM 0 City of Gem Lake HOFFMAN ROAD IMPROVEMENTS Budgeted Statement of Revenues and Expenditures For the Four Months Ending April 30, 2014 Curr Mnth Curr Mnth Curr Mnth 2014 YTD YTD Bug Actual Variance %Complete RAW Actua] Variant; %Coln —1- REVENUES Interest Earnings $ 28.75 $ 66,25 3750 230.43 $ 34500 $ 66.25 278.75 19.20 Total Revenues 28.75 66.25 37.50 230.43 345.00 66.25 278.75 19.20 EXPEKDITURES Total Expenditures 0.00 0.00 0.00 0.00 0.00 0.00 000 0.00 Excess Rev Over (Under) Exp $ 28.75 $ 6625 37.50 230.43 $ 345.00 $ 66.25 278.75 19,20 6113/2014 at 3:27 PM City of Gem Lake SEWER ENTERPRISE FUND Budgeted Statement of Revenues and Expenditures For the Four Months Ending April 30, 2014 Curr Mnth Curr Mnth Curr Mnth 2014 YTD YTD Budeet Actual Variance %Cnmtticte Budget Actual Vartnnce %6('onmlete REVENUES Residential Sewer Revenues $ 833.33 $ 2,666.00 1,83267 319.92 $ 10,000.00 $ 2,666.00 7,334.00 26.66 Commercial Sewer Revenues 2,666.67 7,940.98 5,274.31 297.79 32,000.00 7,940.98 24,059.02 24.82 Sewer Late Charges 166.67 570.64 403.97 342.38 2,000.00 570.64 1,429.36 28,53 Interest Earnings 379.58 1,423,32 1,043.74 374.97 4,555.00 1,423.32 3,131.68 31.25 Total Revenues 4.04625 12,600.94 8.554.69 311.42 48,555.00 12.600.94 35,954.06 25.95 EXPENDITURES Office Supplies 41.67 0.00 (41.67) 0.00 500,00 54.34 445.66 10.87 Postage 16.67 0.00 (16.67) 0.00 200.00 41,86 15814 20.93 Auditing Services 204.17 0.00 (204.17) 0.00 2,450.00 0.00 2,450.00 0.00 Engineering 208.33 0.00 (208.33) 0.00 2,500.00 0.00 2,500.00 0.00 MCES Charges 1,624.00 1,624.01 0.01 100.00 19,488.00 8,120.05 11,367.95 41.67 Locates 50.00 13.05 (36,95) 26.10 600.00 126.10 473.90 21.02 Financial Services 333.33 0.00 (333.33) 0.00 4,000.00 632.50 3,367.50 15.81 Computer Services 41.67 0.00 (41.67) 0.00 500.00 362.73 137.27 72.55 Repairs & Maint - Contractual 333.33 0.00 (333.33) 0.00 4,000.00 0,00 4,000,00 0.00 Depreciation 1,041.67 0.00 (1,041.67) 0.00 12,500.00 0.00 12.500.00 0.00 Sewer TeleviseM- ushing 666.67 0.00 (666.67) 000 8,000,00 000 8,000.00 0.00 Total Expenditures 4,561.50 1,637.06 (2,924.44) 35.89 54.738.00 9,337.58 45,400 42 17.06 Excess Rev Over (Under) Exp ($ 515 25) $ 10,963.88 11,479.13 (2,127 88) ($ 6,18 t 00) 5 3,26336 (9,, 46.36) (52.78) 5113/2014 at 3.30 PM City of Gem Lake INVESTMCNT TRUST FUND Budgeted Statement of Revenues and Expenditures For the Four Months Ending April 30, 2014 Curr Mnth Curr Mnth Curr Mnth 2014 YTD YTD Budget Actual Variance %Complete I t*M Actual Variance !L nmoletc REVENUES Interest Earnings $ 0.00 ($ 602.07) (602 07) 0.00 $ 0.00 $ 3,003.76 (3,003.76) 000 Total Revenues 0.00 (602.07) (602.07) 0.00 0.00 3.003.76 (3.003.76) 0.00 5/13/2014 at 3:32 PM W i CITY OF GEM LAKE, MINNESOTA FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION YEAR ENDED DECEMBER 31, 2013 CITY OF GEM LAKE 4200 OTTER LAKE ROAD GEM LAKE, MINNESOTA 55110 CITY OF GEM LAKE, MINNESOTA TABLE OF CONTENTS YEAR ENDED DECEMBER 31, 2013 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 STATEMENT OF NET POSITION - GOVERNMENTAL ACTIVITIES 8 STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - GOVERNMENTAL FUNDS 9 RECONCILIATION OF THE GOVERNMENTAL FUNDS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE TO THE STATEMENT OF ACTIVITIES - GOVERNMENTAL ACTIVITIES 11 STATEMENT OF NET POSITION - PROPRIETARY FUND 12 STATEMENT OF REVENUES, EXPENSES AND CHANGE IN NET POSITION - PROPRIETARY FUND 13 STATEMENT OF CASH FLOWS - PROPRIETARY FUND 14 NOTES TO BASIC FINANCIAL STATEMENTS REQUIRED SUPPLEMENTARY INFORMATION BUDGETARY COMPARISON INFORMATION 15 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 33 J CITY OF GEM LAKE, MINNESOTA TABLE OF CONTENTS (CONTINUED) YEAR ENDED DECEMBER 31, 2013 II. OTHER REQUIRED REPORTS INDEPENDENT AUDITORS' REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN 34 ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS INDEPENDENT AUDITOR'S REPORT ON MINNESOTA LEGAL COMPLIANCE 36 SCHEDULE OF FINDINGS AND RESPONSES li Kul FINANCIAL SECTION _!.AAV -` CliftonLarsonAllen LLP CLAconnect.com Clifton LarsonAllen INDEPENDENT AUDITORS' REPORT Honorable Mayor Members of the City Council and Citizens City of Gem Lake Gem Lake, Minnesota Report on the Financial Statements 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 (the City), Minnesota as of and for the year ended December 31, 2013, 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 standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An 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 irridert awrb r of N—a IMernational ( 1) I%TCR�AT IOV AI depeI Honorable Mayor Members of the City Council 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 business -type activities, each major fund, and the aggregate remaining fund information of the City of Gem Lake, Minnesota as of December 31, 2013, 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 of America. Report on Summarized Comparative Information We have previously audited the City of Gem Lake's 2012 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 June 18, 2013. In our opinion, the summarized comparative information presented herein as of and for the year ended December 31, 2012 is consistent, in all material respects, with the audited financial statements from which it has been derived. Other 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, be presented to supplement the basic financial statements. Such information, although not a part of the 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 an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. 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 by 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 (Continued) 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 comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the supplementary information is fairly stated in all material respects in relation to the basic financial statements taken as a whole. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated May 1, 2014 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 Government Auditing Standards and should be considered in assessing the results of our audit. LLB CliftonLarsonAllen LLP Minneapolis, Minnesota May 1, 2014 WA (3) CITY OF GEM LAKE, MN 41 e City Hall - 4200 Otter Lake Road Gem Lake, MN 55110-3763 Telephone 651-747-2790 E-mail City' r �*crnl.rkcl`lti.ora 5/07/2014 Fred Macalus 1216 Little Fox Rd Gem Lake, MN 55110 Dear Fred Macalus, Since Nuisance Ordinance violations still exist on your property, you are hereby being notified that you are to appear before the City Council at the May 20t' City Council Meeting. The meeting will be held at Heritage Hall, 4200 Otter Lake Rd, Gem Lake, MN. The meeting starts at 7:00 P.M. Robert Uzpen Mayor City of Gem Lake j Look for us on the World Wide Web at gemlakemn.org CITY OF GEM LAKE, MN _ City Hall - 4200 Otter Lake Road _ Gem Lake, MN 55110-3763 Telephone 651-747-2790 E-mail City(a aemlakeMN.org 4/29/2014 Fred Macalus 1216 Little Fox Rd Gem Lake, MN 55110 Dear Fred Macalus, It has been brought to the cities attention that a business is being run from your property, that there are numerous vehicles, vans and trailers as well as trash/garbage on the property. Your property is zoned for residential use not business and I am disappointed that I must write this letter. The city has ordinances against businesses being run in the residential areas. The city also has ordinances against trash in the yard. Please stop all business activity immediately, remove all vehicles/trailers used for business purposes and remove all trash from the property grounds. The city does have an ordinance that if complaints are called in and trash is not removed by the homeowner the city will hire a company to remove the trash and bill the homeowner. Please complete this request by 5/6 so that we can avoid further issues. Robert Uzpen Mayor City of Gem Lake Look for us on the World Wide Web at gemlakemn.org Minutes of Gem Lake City Council meeting, April 15, 2014 Mayor Uzpen called the meeting to order at 7:01 PM Present: Mayor Uzpen, Council members Lindner, Artig-Swomley, Kuny, and Bosak. Also present were Gregory N. Martz, Ron Bartus, and Paul Emeott, who signed the attendance sheet. April agenda Mayor Uzpen asked for additions to the April agenda. Motion by Artig-Swomley and seconded by Kuny the agenda was approved 5-0. March City Council minutes Upon motion by Artig-Swomley and seconded by Lindner the March minutes were approved, with no corrections, 5-0. Committee reports — none. Old business City newsletter for April, 2014. Potential topics were discussed by the council including the moratorium extension, Marc Putman's planning, crime in Gem Lake, rain garden workshops offered through the Vadnais Lake Area Water Management Organization (VLAWMO), distracted driver sweeps by Ramsey County sheriff, and street sweeping with broken asphalt pickup. Public Hearing Ordinance 67C. Mayor Uzpen opened the public hearing at 7:10PM. Paul Emeott spoke of formatting this ordinance into one font size and type. Mayor Uzpen closed the public hearing at 7:14PM. Resolution 2014-08 to approve changes to Ordinance 67C. Upon motion by Lindner and second by Artig-Swomley, the council voted 5-0 to approve changes. New business Four Seasons Auto extension. Resolution 2014-07 to extend Four Seasons Auto occupancy of current location until April 30. There was a brief discussion on the sequence of Mayor Uzpen informing the tenant he could remain in place pending city council approval of this resolution. Voice vote: Uzpen — yes, Bosak—yes, Kuny—yes, Lindner —yes, Artig-Swomley—yes. Resolution 2014-07 passed 5-0. Gem Lake City Hall rental after hours. There is a need to have someone, be it a Ramsey County Sheriff's deputy or a Gem Lake city staff member to be available to unlock/disarm the relock/rearm the main door and building security system before and after rental use of the facility. Potential renters need to confirm the availability of either a deputy or a city staff person to perform security duties prior to renting the facility. The council discussed this and decided to keep the current rental policy and procedure as is, but to add language that a fee of $52/hr. will be included into the rental agreement to cover the cost of either a deputy or staff member to be on site to perform said security tasks. Automated External Defibrillator (AED). In order to remain compliant with state law, our AED's paddles must be replaced as they have reached the end of the manufacturer's prescribed shelf life. The manufacturer's representative will come out to replace the paddles and to perform routine calibration and maintenance on our AED. April claims. Upon motion by Bosak and seconded by Artig-Swomley the council voted to approve the claims for April 5-0. Mayor Uzpen presented the April financial report. Presentations from the public — none Presentations from the council — Lindner advised the council that he is now the treasurer for the Vadnais Lake Area Water Management Organization (VLAWMO) technical commission and as such he is also a member of the VLAWMO finance committee and they will meet Monday, April 21 to prepare and review VLAWMO's budget for 2015. Bosal updated the council on the city's webpage redesign using new software. Artig-Swomley added that she would include comments by Blake Huffman from his newsletter into the Gem Lake newsletter. IN Adjourn There being no further business upon motion by Lindner and seconded by Artig-Swomley, Mayor Uzpen adjourned the meeting at 7:48PM. Minutes of Gem Lake City Council meeting, May 20, 2014 Mayor Uzpen called the meeting to order at 7:01 PM Present: Mayor Uzpen, Council members Lindner, Artig-Swomley, Kuny, and Bosak. Through an administrative error, no sign in sheet was available but some people in attendance were Angie Gonzalez, Fred Macalus, Larry Waldoch, Patrick Kelly, Chris Knopik, Ron Bartosh, and Charles Granlund. May agenda Mayor Uzpen asked for additions to the April agenda. Motion by Artig-Swomley and seconded by Bosak the agenda was approved 5-0. April City Council minutes Upon motion by Artig-Swomley and seconded by Bosak the April minutes were approved, with no corrections, 5-0. Committee reports — none. Old business City newsletter for May, 2014. Potential topics were discussed by the council including Marc Putman's final report, the Phase I environmental review of Hoffman's Corner area, specific Putman survey topics such as city water, and a general discussion. New business 2013 city audit. Chris Knopik of Clifton Larson Allen presented the 2013 City of Gem Lake financial audit report. Mr. Knopik reviewed several required communications, explained the instance where collateral coverage was needed at the end of 2013, reviewed revenue and expenditures, explained the status of the sewer fund, city debt, and other highlights. The city is in a strong financial position, exceeding the state's recommended amount of reserves. Mr. Knopik then reviewed the additional audit of Gem Lake's charitable gambling records. The auditors reviewed records dating back to 2007. The recommendation was that Gem Lake's financial director create a separate fund for charitable gambling to show how much money is available at any given time. May claims. Upon motion by Lindner and seconded by Artig-Swomley the council voted to approve the claims for May 5-0. Mayor Uzpen presented the May financial report and general discussion followed. Fred Macalus. Mr. Macalus resides a 1216 Little Fox Lane and responded to a letter sent to him by Mayor Uzpen regarding a possible auto repair business being run from Macalus' property, trash accumulations, and a shed placed within the setback area for his zoning district. Mr. Macalus stated he will move the shed and said there was no business being operated from his house or in his yard. He said he has cars of relatives parked on his property. He also said he would remove the trash that accumulated during the winter months from various businesses he's been involved with. Setback rules for the R1 district were explained to Mr. Macalus. Presentations from the public — Angie Gonzalez representing Hi Tech Auto explained her cousin (also in attendance) recently purchased the business from the previous owner and had paid for the business license at White Bear Township. The previous owner had a non -transferable conditional use permit (CUP) to operate hi Tech Auto but as there is a new owner the CUP terminated with the sale of the business. Larry Waldoch spoke on behalf of the new Hi Tech Auto owner stating he was a good tenant. Attorney Kelly said this matter can be resolved upon completion of a fact finding investigation. Upon a motion by Bosak seconded by Artig-Swomley, the council voted 5-0 to extend a deadline to August 1, 2014 for attorney Kelly to work with Hi Tech Auto and the Waldochs to resolve any issues relating to obtaining a new CUP and all required business licenses. Ron Bartosh informed the council that the Phase I engineer gave his property along Schueneman Road favorable reviews. Charles Granlund 3907 Tessier Road told the council of his intention to build a garage on his property for classic autos he owns. He said he submitted the drawings to White Bear Township for approval. Setback requirements for his zoning district were explained to him. Presentations from the council — Artig-Swomley re -iterated her earlier comments about the city's mailing list of businesses and residents is out of date, which negatively impacts the city's ability to communicate with residents and business owners. Kuny said she received a call regarding the house for sale currently owned by Tony Carlson. Uzpen said that John Birkeland has offered to purchase the Waldoch property. Adjourn There being no further business upon motion by Lindner and seconded by Artig-Swomley, Mayor Uzpen adjourned the meeting at 8:22PM.