CITY COUNCIL MEETING AGENDA May 15, 2017 7:00pm · 5/15/2017 · O:\City Council\Council...

$: CITY COUNCIL MEETING AGENDA May 15, 2017 7:00pm · 5/15/2017 · O:\City Council\Council 2017\Agendas\2017.05.15 CC RM Agenda.docx Page 1 of 2 CITY COUNCIL MEETING AGENDA May 15,$
The City of Minnetrista will deliver quality services in a cost effective and innovative manner and provide opportunities

for a high quality of life while protecting natural resources and maintaining a rural character.

O:\City Council\Council 2017\Agendas\2017.05.15 CC RM Agenda.docx Page 1 of 2

CITY COUNCIL MEETING AGENDA May 15, 2017 7:00pm

1) Call to Order a) Pledge of Allegiance b) Introductions: City Council: Mayor Lisa Whalen, Patricia Thoele, Pam Mortenson, Mike Molitor and

Shannon Bruce; Staff: City Administrator Michael Barone, Community Development Director David Abel, Finance Director Brian Grimm, Director of Public Safety Paul Falls, HR/Communications Coordinator Cassandra Tabor and City Clerk Kris Linquist. Consultants: City Attorney Ron Batty, Kennedy & Graven and City Engineer Paul Hornby, WSB Engineering.

c) Approval of Agenda

2) Special Presentations a) 2016 Financial Audit Presentation

i) Receive and Accept 2016 Audit b) Eagle Scout Project Lisle Park

i) Res. No. 86-17 Accept Donation of a Landscape Bed at Lisle Park

3) Persons to Be Heard The City Council invites residents to share new ideas or concerns related to city business; however, individual question and remarks are limited to three (3) minutes per speaker. No City Council action will be taken, although the Council may refer issues to staff for follow up or consideration at a future meeting. The mayor may use discretion if speakers are repeating views already expressed or ask for a spokesperson for groups of individuals with similar views. Speakers should state their name and home address at the podium before speaking.

4) Consent Agenda

a) Approve Work Session Meeting Minutes from May 1, 2017 b) Approve Regular Meeting Minutes from May 1, 2017 c) Res. No. 80-17 Approve Claims d) Res. No. 81-17 Approve Purchase of Tax-Forfeited Lands e) Res. No. 82-17 Approve Step Increase for Trevor Barrett, Public Works f) Res. No. 83-17 Approve CUP for accessory building at 4575 Merrywood Lane

5) Public Hearings – None

6) Business Items a) Res. No. 84-17 Approve Plans and Specifications and Authorize Ad for Bids for

Halstead Drive Improvement Project, City Project 01-16 b) Res. No. 85-17 Approve Payment of Temporary Easement Agreements for Halstead

Drive Improvement Project, City Project 01-16 c) County Road 44 / Lotus Drive Turn Lane Extension discussion



O:\City Council\Council 2017\Agendas\2017.05.15 CC RM Agenda.docx Page 2 of 2

7) Administrative Items

a) Staff Reports i) City Administrator ii) HR/Communications Coordinator

b) Council Reports

i) Mayor Lisa Whalen – Economic Development Authority; Personnel Committee; Planning Commission

(rotating); Police Communications Committee; Northwest Hennepin League of Municipalities; Minnehaha Creek Watershed District; Gillespie Center Advisory Council; Mound Fire Advisory Committee (alternate); Parks Commission (rotating)

ii) Patricia Thoele – Acting Mayor; Personnel Committee; Planning Commission (rotating); Parks

Commission(rotating); Economic Development Authority

iii) Pam Mortenson – Economic Development Authority; Planning Commission (rotating); Parks

Commission (rotating); Pioneer-Sarah Creek Watershed Management Commission (alternate); Steering/Comprehensive Plan Committee; Westonka Community & Commerce

iv) Mike Molitor – Economic Development Authority; Planning Commission (rotating); Parks

Commission (rotating); Steering/Comprehensive Plan Committee; St. Bonifacius Fire Advisory Committee

v) Shannon Bruce – Economic Development Authority; Planning Commission (rotating); Parks

Commission (rotating); Mound Fire Advisory Committee; Pioneer-Sarah Creek Watershed District

8) Adjournment

The agenda packet with all background material is located at the back table for viewing by the public. Published agenda is subject to change without notice. Information and materials relating to the above items are available for review at city hall by appointment.

_____________________________________________________________________________

Mission Statement: The City of Minnetrista will deliver quality services in a cost effective and innovative manner and provide

opportunities for a high quality of life while protecting natural resources and maintaining a rural character.

CITY OF MINNETRISTA

REQUEST FOR CITY COUNCIL ACTION/DISCUSSION

Item – 2016 Financial Audit Presentation

Prepared By: Brian Grimm, Finance Director

Meeting Date: May 15, 2017 Item: Dennis Hoogeveen and Michelle Hoffman from our audit firm of Clifton Larson Allen (CLA) will be here to discuss and give a presentation on the 2016 audit. Attached are the Audit Report, and Special Purpose Reports for your review.

A couple items that I wanted to highlight from our audit report was our fund balance in the general fund decreased by $206,336 at the end of 2016 from 2015. The City had originally budgeted to use $258,314 in fund balance in 2016. The budget was amended during the year to provide for transfers during the year for additional road maintenance and additional capital purchases. With these budget amendments included the overall spending down of fund balance would have been around $540,000. When the final audited numbers came, there was a positive variance of about $334,000 when comparing the budgeted numbers to actual results. Revenues were $132,998 better than expected in the general fund due primarily more new home/higher valued building permits than projected coming in better than budgeted. Total general fund expenditures were $137,015 under budget with almost all general fund departments coming right around their projected budgets. Public Safety had the largest positive variance – ($109,245) as far as expenditures within the general fund. This brings the general fund balance at the end of 2016 to $3,012,263. Some of these funds ($319,566 of the above mentioned fund balance) are allocated/budgeted to be used in the as part of the overall adopted 2017 general fund budget. Staff has also had discussion with the City Council at a previous worksession in advance of receiving the audit as to ways to potentially allocate the positive variance ($334,000) listed above.

The Auditors opinion on the overall financial statements is an unqualified opinion which is the best opinion a City can receive on its financial statements.

Mr. Hoogeveen and Ms. Hoffman from Clifton Larson Allen (CLA) will have a PowerPoint presenation and they along with staff will be available to answer questions from Council after their presentation.

Recommended City Council Action: Motion to accept the 2016 Financial Audit Report as presented.

Does Recommended Action meet City Mission Statement? Yes No

Item 2a

_____________________________________________________________________________



Does Recommended Action meet City Goals/Priorities? x Yes No Explain: Adapt to a changing economy – monitor budget to actual numbers

This agenda item is a normal annual item for the City Council to review for the required annual financial audit.

CITY OF MINNETRISTA, MINNESOTA

COMPREHENSIVE ANNUAL FINANCIAL REPORT

YEAR ENDED DECEMBER 31, 2016

PREPARED BY THE FINANCE DEPARTMENT OF THE CITY OF MINNETRISTA, MINNESOTA

BRIAN GRIMM

DIRECTOR OF FINANCE

CITY OF MINNETRISTA TABLE OF CONTENTS


INTRODUCTORY SECTION

LETTER OF TRANSMITTAL 1

OFFICIAL DIRECTORY 5

ORGANIZATIONAL CHART 6

CERTIFICATE OF ACHIEVEMENT FOR EXCELLENCE IN FINANCIAL REPORTING 7

FINANCIAL SECTION

INDEPENDENT AUDITORS’ REPORT 8

MANAGEMENT’S DISCUSSION AND ANALYSIS 11

BASIC FINANCIAL STATEMENTS

STATEMENT OF NET POSITION 22

STATEMENT OF ACTIVITIES 23

GOVERNMENTAL FUNDS

BALANCE SHEET 24

RECONCILIATION OF THE BALANCE SHEET TO THE STATEMENT OF NET POSITION – GOVERNMENTAL ACTIVITIES 25

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES 26

RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES TO THE STATEMENT OF ACTIVITIES – GOVERNMENTAL ACTIVITIES 27

PROPRIETARY FUNDS

STATEMENT OF NET POSITION 28

STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET POSITION 29

STATEMENT OF CASH FLOWS 30

STATEMENT OF FIDUCIARY NET POSITION 31

NOTES TO BASIC FINANCIAL STATEMENTS 32

REQUIRED SUPPLEMENTARY INFORMATION

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES – GENERAL FUND – BUDGET TO ACTUAL (GAAP BASIS) 62

SCHEDULE OF FUNDING PROGRESS FOR POSTEMPLOYMENT BENEFIT PLAN 63

PERA SCHEDULE OF THE CITY’S PROPORTIONATE SHARE OF THE NET PENSION LIABILITY 64

PERA SCHEDULE OF CITY CONTRIBUTIONS 65

CITY OF MINNETRISTA TABLE OF CONTENTS (CONTINUED) YEAR ENDED DECEMBER 31, 2016

COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES

NONMAJOR GOVERNMENTAL FUNDS

COMBINING BALANCE SHEET 66

COMBINING STATEMENT OF REVENUE, EXPENDITURES, AND CHANGES IN FUND BALANCES 67

NONMAJOR SPECIAL REVENUE FUNDS



SCHEDULE OF REVENUE, EXPENDITURES, AND CHANGES IN FUND BALANCES – BUDGET AND ACTUAL (GAAP BASIS) – EMERGENCY WARNING SIREN FUND 70

SCHEDULE OF REVENUE, EXPENDITURES, AND CHANGES IN FUND BALANCES – BUDGET AND ACTUAL (GAAP BASIS) – PARK DEVELOPMENT AND ACQUISITION FUND 71

SCHEDULE OF REVENUE, EXPENDITURES, AND CHANGES IN FUND BALANCES – BUDGET AND ACTUAL (GAAP BASIS) – ROAD MAINTENANCE FUND 72

SCHEDULE OF REVENUE, EXPENDITURES, AND CHANGES IN FUND BALANCES – BUDGET AND ACTUAL (GAAP BASIS) – TREE REPLACEMENT FUND 73

NONMAJOR DEBT SERVICE FUNDS



SCHEDULES OF REVENUE, EXPENDITURES, AND CHANGES IN FUND BALANCES – BUDGET AND ACTUAL (GAAP BASIS)

MOUND FIRE IMPROVEMENT BONDS OF 2003 FUND 76

BRIDGE IMPROVEMENT BONDS OF 2003 FUND 77

G.O. IMPROVEMENT BONDS OF 2007A FUND 78

G.O. IMPROVEMENT BONDS OF 2014B FUND 79





G.O. IMPROVEMENT BONDS OF 2013B FUND 84

CITY OF MINNETRISTA TABLE OF CONTENTS (CONTINUED) YEAR ENDED DECEMBER 31, 2016

NONMAJOR CAPITAL PROJECT FUNDS



SCHEDULES OF REVENUE, EXPENDITURES, AND CHANGES IN FUND BALANCES – BUDGET AND ACTUAL (GAAP BASIS) – CAPITAL IMPROVEMENT FUND 87

STATISTICAL SECTION (UNAUDITED)

NET POSITION BY COMPONENT 88

CHANGES IN NET POSITION 89

FUND BALANCES, GOVERNMENTAL FUNDS 91

TAX REVENUE BY SOURCE, GOVERNMENTAL FUNDS 92

CHANGES IN FUND BALANCES, GOVERNMENTAL FUNDS 93

TAX CAPACITY VALUE AND ESTIMATED MARKET VALUE OF TAXABLE PROPERTY 94

DIRECT AND OVERLAPPING TAX RATES 95

PRINCIPAL PROPERTY TAXPAYERS 96

PROPERTY TAX LEVIES AND COLLECTIONS 97

RATIOS OF OUTSTANDING DEBT BY TYPE 98

RATIOS OF GENERAL BONDED DEBT OUTSTANDING 99

DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT 100

LEGAL DEBT MARGIN INFORMATION 101

PLEDGED REVENUE COVERAGE 102

DEMOGRAPHIC AND ECONOMIC STATISTICS 103

PRINCIPAL EMPLOYERS 104

FULL-TIME EQUIVALENT CITY GOVERNMENT EMPLOYEES BY FUNCTION 105

OPERATING INDICATORS BY FUNCTION 106

CAPITAL ASSET STATISTICS BY FUNCTION 107

INTRODUCTORY SECTION

Municipal Offices 7701 County Road 110 West Minnetrista, MN 55364-9552

Email: [email protected]

(1)

Telephone (952) 446-1660 www.ci.minnetrista.mn.us

May 9, 2017 To the City Council and Citizens of the City of Minnetrista: The comprehensive annual financial report (CAFR) of the City of Minnetrista, Minnesota (the City) for the fiscal year ended December 31, 2016 is hereby submitted. Management assumes full responsibility for both the accuracy of the data, and the completeness and fairness of the presentation, including all disclosures, based on a comprehensive framework of internal control that it has established for this purpose. Because the cost of internal control should not exceed anticipated benefits, the objective is to provide reasonable, rather than absolute, assurance that the financial statements are free of any material misstatements. Minnesota Statutes require that the City have an annual audit performed by a certified public accountant or the State Auditor. The City appointed the certified public accounting firm of CliftonLarsonAllen LLP to perform the audit for the year ended December 31, 2016. The independent auditor’s report on the basic financial statements is unmodified, and is included in the financial section of this report. Accounting principles generally accepted in the United States of America require that management provide a narrative introduction, overview, and analysis to accompany the basic financial statements in the form of Management’s Discussion and Analysis (MD&A). This letter of transmittal is designed to complement the MD&A and should be read in conjunction with it. The City’s MD&A can be found immediately following the report of the auditors.

PROFILE OF THE CITY The City, organized in 1859 as a township, incorporated as a village in 1960, and established as a City in 1974, is a Minnesota Statutory City with an “Optional Plan A” form of government. It has a mayor elected at large for a four-year term and four council members also elected at large for four-year terms. The professional staff is appointed and consists of an Administrator, Finance Director, City Clerk, Public Safety Director, Assistant Administrator, Community Development Director, and Public Works Superintendent. The City contracts for professional legal and engineering services.

(2)

The City provides services to the public for street and utility construction and maintenance, parks and recreation, police and fire protection, planning and zoning, permits, inspections, and legislative/administrative functions. The City provides street construction and maintenance services on approximately 60 miles of gravel and paved streets. The parks and recreation department provides services to eight developed parks, several miles of trail system, a cemetery, two public water access areas, and a fishing pier. Facilities include: picnic areas, walking trails, and general miscellaneous playground equipment. Independent School District No. 277, Westonka, offers recreational activities through community service programs. The combination of these programs provides a complete parks and recreation system throughout the City. The City issued building permits for 102 new single-family homes in 2016 with a total housing value of $35,884,145. The Minnetrista Public Safety Department operates with 13 licensed police officers, including: 1 Public Safety Director, 1 Lieutenant, 2 Sergeants, and 9 officers. In addition, there are 1.90 full-time equivalent support staff, two Community Service Officers, three Reserves, and 13 Patrol Units. Dispatching is operated through the Hennepin County Sheriff’s Department.

ECONOMIC CONDITIONS AND OUTLOOK The City is located in the southwest portion of Hennepin County approximately 20 miles southwest of Minneapolis on Lake Minnetonka. The population of the City was 7,029 per the latest Metropolitan Council Estimate. The City saw a slight increase from the previous year in the number of building permits for new homes in 2016, and continued controlled growth is expected.

NOTEWORTHY BUDGET AND FINANCIAL INFORMATION Evaluation of the City Fee Structure The City Council and staff annually review the fee schedule to determine that fees are adequate to cover the cost of services provided. Changes are adopted annually if deemed necessary based on the fee structure review. It is the policy of the City to assure that the people needing the services are the ones paying for those services. The City Council feels strongly that city residents should not bear the tax burden from new development in the City, such as infrastructure costs. The City has traditionally charged all developers and land use applicants (i.e. applicants for variances, conditional use permits) for associated consultant fees incurred during their application process. Capital and Long Range Planning The City continues to look at all financing options including identifying available reserves or levying for capital improvements. The City improved its financial management planning in 2008 and incorporated a financial management planning tool with five-year CIP equipment components, street infrastructure plans, and other supplementary planning information. The City continues to use this modeling during 2016 and going forward.

(3)

Development Market Conditions During 2016 Growth has really picked up during the last few years due to market conditions in the housing market improving. There are developments and proposed developments coming in and being discussed in 2016 and beyond. Building permit revenue should be comparable in the upcoming year in comparison to 2016.

FINANCIAL CONTROLS

Investment Policy The City maintains an adopted investment policy. The purpose of this policy is to establish specific guidelines the City will use in the investment of city funds. It will be the responsibility of the City Administrator to invest city funds in order to attain the highest market rate of return with the maximum security, while meeting the daily cash flow demands of the City and protecting the capital of the overall portfolio. Investments will be made in accordance with all state and local statutes governing the investment of public funds. The primary objectives, in order of priority, of the City’s investment activities shall be: safety, liquidity and return on investment. The City does not have any investments with a term of more than 10 years. For diversity purposes, the City does not keep more than 50% of the investment portfolio with any one broker or agency. Fund Balance Policy Minnesota cities do not have a constant flow of revenue from which they are able to fund local government operations. Property tax levies, state aid to local governments, and property tax credits comprise the majority of city revenue. The City receives the first half of property taxes in late May/early June and the second half is received on December 1. Given this flow of revenue, the City’s General Fund balance is the primary source of funds available for operating expenditures during the first five months of the year. An adequate fund balance provides the cash flow required to finance General Fund expenditures throughout the course of the year. In recognition of these factors, the City adopted a fund balance policy. This policy states that the City will strive to maintain an unrestricted General Fund balance at each fiscal year-end equivalent to 50% of the total annual operating budget of the following year. The fund balance policy outlines strategies to consider when the General Fund balance is projected to decrease below 40% of the total annual operating budget for the following year. The City understands that the State Auditor’s Office recognizes fund balances as a percentage of current year expenditures. However, the City believes fund balance is necessary to fund expenditures through the first half of the following year. Thus, the City measures fund balances as a percentage of the following year’s expenditures. Budget Policy The City annually adopts a budget for the following year. This budget is meant to be a guideline for expenditures and revenues for the year. The City always adopts a budget for the General Fund, special revenue funds, and most other governmental funds. The City has four special revenue funds: an Emergency Warning Siren Fund, a Park Development Fund, a Road Maintenance Fund, and a Tree Replacement Fund. These funds are set aside to account for proceeds of specific revenue sources that are legally restricted or committed to expenditures for their specified purpose.

(4)

AWARDS AND ACKNOWLEDGEMENTS

Acknowledgements The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to the City for its comprehensive annual financial report (CAFR) for the fiscal year ended December 31, 2015. In order to be awarded a Certificate of Achievement, a government must publish an easily readable and efficiently organized comprehensive annual financial report. The report satisfied both generally accepted accounting principle and applicable legal requirements. A Certificate of Achievement is valid for a period of one year. We believe our current comprehensive annual financial report continues to meet the Certificate of Achievement Program’s requirements and we are submitting it to the GFOA to determine its eligibility for another certificate. We would like to express our appreciation to the entire city staff for their individual contributions in assisting with the preparation of this report and to the outside agencies that assisted with essential information for this report. We also would like to express appreciation to the Mayor and City Council members for their interest and support in planning and conducting the financial operations of the City. Sincerely,

Brian Grimm Finance Director

CITY OF MINNETRISTA OFFICIAL DIRECTORY


(5)

CITY COUNCIL AND OTHER OFFICIALS

Lisa Whalen Mayor Bob Christians Council Member Pam Mortenson Council Member Patricia Thoele Council Member Mark Vanderlinde Council Member

CITY OFFICIALS Michael Barone City Administrator Brian Grimm Finance Director Paul Falls Director of Public Safety

CITY OF MINNETRISTA ORGANIZATIONAL CHART


(6)

Mayor & City Council

City Administrator

Adm Aide/ Deputy Clerk

Contracted Services: City Attorney (Kennedy & Graven)

Engineering Services (WSB Eng’r)

I.T. Services (Loffler IT Services)

Director of Public Safety/ Police Chief

Community Development

Director

City Clerk

Finance Director

Public Works Superintendent

Lieutenant Sergeants Police Officers CSO’s Secretaries

Public Works Employees

Associate Accountant

Citizens of Minnetrista

City Commissions: * Parks Commission * Planning Commission (Appointed positions)

Utility Billing Specialist

Associate Planner

Building Official

HR / Comm Coordinator

Building Inspector

CITY OF MINNETRISTA CERTIFICATE OF ACHIEVEMENT FOR EXCELLENCE IN FINANCIAL REPORTING

DECEMBER 31, 2016

(7)

FINANCIAL SECTION

CliftonLarsonAllen LLPCLAconnect.com

(8))

INDEPENDENT AUDITORS’ REPORT

Honorable Mayor and the City Council City of Minnetrista, 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 Minnetrista, as of and for the year ended December 31, 2016, and the related notes to the financial statements, which collectively comprise the City of Minnetrista’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 entity’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 entity’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.

Honorable Mayor and the City Council City of Minnetrista, Minnesota

(9)

Opinions

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Minnetrista as of December 31, 2016, and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America. Other Matters

Required Supplementary Information

Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis, budgetary comparison information, schedule of funding progress for other postemployment benefits, schedule of the City’s proportionate share of net pension liability, and schedule of the City’s pension contributions, 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. Other Information

Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City of Minnetrista’s basic financial statements. The introductory section, combining and individual fund statements and schedules, and statistical sections are presented for purposes of additional analysis and are not a required part of the basic financial statements. The combining and individual fund statements and schedules are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual statements and schedules are fairly stated, in all material respects, in relation to the basic financial statements as a whole. The introductory and statistical sections have not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we do not express an opinion or provide any assurance on them.

Honorable Mayor and the City Council City of Minnetrista, Minnesota

(10)

Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued our report dated May 9, 2017, on our consideration of the City of Minnetrista's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the result of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City of Minnetrista’s internal control over financial reporting and compliance.

CliftonLarsonAllen LLP

Minneapolis, Minnesota May 9, 2017

CITY OF MINNETRISTA, MINNESOTA MANAGEMENT’S DISCUSSION AND ANALYSIS


(11)

As management of the City of Minnetrista, Minnesota (the City), we have provided readers of the City’s financial statements with this narrative overview and analysis of the financial activities of the City for the fiscal year ended December 31, 2016. We encourage readers to consider the information presented here in conjunction with additional information that we have furnished in our letter of transmittal. FINANCIAL HIGHLIGHTS

o The City’s net position of its governmental activities increased by $72,166 during the year to $27,763,716 at year-end.

o The net position of the City’s business-type activities increased by $2,159,414 during the year to $18,769,233.

o The fund balance of the General Fund decreased by $206,336 (or 6%) during the year to $3,012,263 at year-end.

o At the end of the current fiscal year, the City’s governmental funds reported a combined ending fund balance of $7,452,059.

o The Water, Sewer, Storm Water, Recycling, and Cable TV Operating Funds reported a combined operating income of $116,362.

OVERVIEW OF THE FINANCIAL STATEMENTS

The Management’s Discussion and Analysis is intended to serve as an introduction to the City’s basic financial statements, which are comprised of three components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to the basic financial statements. This report also contains other information in addition to the basic financial statements themselves. Government-Wide Financial Statements – The government-wide financial statements are designed to provide readers with a broad overview of the City’s finances in a manner similar to private sector businesses. The statement of net position presents information on all the City’s assets, deferred outflows, liabilities, and deferred inflows, with the difference between the total assets and deferred outflows and liabilities and deferred inflows reported as net position. Over time, increases in net position may serve as a useful indicator of whether the financial position of the City is improving or deteriorating. The statement of activities presents information showing how the City’s net position changed during the most recent fiscal year. All changes to net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods (e.g., delinquent taxes and special assessments). Both of the government-wide financial statements distinguish functions of the City that are principally supported by property taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business-type activities). The governmental activities include general government, public safety, public works, and parks and recreation. The business-type activities of the City include enterprises for water operating, sewer operating, stormwater operating and recycling.



(12)

Fund Financial Statements – A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The City, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance related legal requirements. The funds of the City are divided into three categories - governmental fund, proprietary funds, and fiduciary funds. Governmental Funds – Governmental funds are used to account for essentially the same functions as governmental activities in the government-wide financial statements. However unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as the balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a government’s near-term financing requirements. Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the government’s near-term, financing decisions. Both the governmental funds balance sheet and the statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate the comparison between governmental funds and governmental activities. The fund financial statements present information for each major governmental fund in separate columns. Data from the nonmajor governmental funds are combined into a single, aggregated presentation. Individual fund data for each of these nonmajor governmental funds is provided in the form of combining statements elsewhere in this report. The City adopts an annual appropriated budget for all of its governmental funds. Budget-to-actual comparisons for the General Fund and all special revenue funds are provided in this financial report for these funds. Proprietary Funds – The City maintains one type of proprietary fund. Enterprise funds are used to report the same functions presented as business-type activities in the government-wide financial statements. The City uses enterprise funds to account for its water, sewer, storm water, recycling and cable. Proprietary funds provide the same type of information as the government-wide financial statements, only in more detail. The proprietary fund financial statements provide separate information for each of the enterprise funds which are considered to be major funds of the City. Fiduciary Funds – Fiduciary funds are used to account for resources held for the benefit of parties outside the City. Fiduciary funds are not reflected in the government-wide financial statements because the resources of those funds are not available to support the City’s own programs. The accounting used for fiduciary funds is much like that used for proprietary funds. Notes to Basic Financial Statements – The notes to basic financial statements provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements. Other Information – Combining statements and schedules for nonmajor funds are presented immediately following the notes to basic financial statements.



(13)

The following is a summary of the City’s net position:

2016 2015Current and Other Assets 12,975,825$ 13,926,823$ Capital Assets 33,035,600 31,694,192

Total Assets 46,011,425 45,621,015

Deferred Outflows of Resources 3,387,087 378,077

Noncurrent Liabilities Outstanding 20,158,747 16,352,926 Other Liabilities 930,373 1,738,616

Total Liabilities 21,089,120 18,091,542

Deferred Inflows of Resources 545,676 216,000

Net Position:Net Investment in Capital Assets 16,599,988 16,563,080 Restricted 7,706,179 9,271,437 Unrestricted 3,457,549 1,857,033

Total Net Position 27,763,716$ 27,691,550$

2016 2015Current and Other Assets 5,971,103$ 4,734,508$ Capital Assets 25,696,918 14,304,594

Total Assets 31,668,021 19,039,102

Deferred Outflows of Resources 189,228 28,629

Noncurrent Liabilities Outstanding 11,832,410 1,563,506 Other Liabilities 1,221,639 882,502

Total Liabilities 13,054,049 2,446,008

Deferred Inflows of Resources 33,967 11,904

Net Position:Net Investment in Capital Assets 11,846,587 12,775,949 Unrestricted 6,922,646 3,833,870

Total Net Position 18,769,233$ 16,609,819$

Governmental Activities

Business-Type Activities

The City’s net investment in capital assets is 61% of the total net position, and reflects its investment in capital assets (e.g., land, buildings, infrastructure, machinery and equipment, and vehicles); less any related debt used to acquire those assets that are still outstanding. The City uses these capital assets to provide services to citizens; consequently, these assets are not available for future spending. Although the City’s investment in its capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities.



(14)

An additional portion of the City’s net position ($7,706,179) represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net position ($10,380,195) may be used to meet the City’s ongoing obligations to citizens and creditors. At the end of the current fiscal year, the City is able to report positive balances in all categories of net position, both for the City as a whole, as well as for its separate governmental and business-type activities. The City has historically been financially conservative, managing revenues and expenditures/expenses to assure operation of a balanced budget. The ongoing management of revenues and expenditures/expenses and the sound financial position the City has attained have resulted in the City’s excellent bond ratings: AA+ for all general obligation bond issues. The following is a summary of the City’s change in Governmental net position:

2016 2015AnnualChange

PercentChange

REVENUESProgram Revenues:

Charges for Services $ 1,072,135 $ 1,114,870 (42,735)$ (4)%Operating Grants and Contributions 277,650 507,773 (230,123) (45)Capital Grants and Contributions 340,638 384,022 (43,384) (11)

General Revenues: Property Taxes 4,127,926 4,010,604 117,322 3Unrestricted Investment Earnings 76,062 75,954 108 0Gain on Sale of Capital Assets 27,946 21,396 6,550 31Capital Contributions 1,914,289 - 1,914,289 -

Total Revenues 7,836,646 6,114,619 1,722,027 28

EXPENSES General Government 1,374,469 1,013,834 360,635 36Public Safety 3,199,782 2,592,622 607,160 23Public Works 2,516,668 2,403,548 113,120 5Parks and Recreation 239,887 225,307 14,580 6Interest on Long-Term Debt 433,674 477,254 (43,580) (9)

Total Expenses 7,764,480 6,712,565 1,051,915 16

CHANGE IN NET POSITION 72,166 (597,946) 670,112 112

Net Position - Beginning of Year 27,691,550 28,289,496 (597,946) (2)

NET POSITION - END OF YEAR 27,763,716$ 27,691,550$ 72,166$ 0 %


Overall revenues increased 28% between 2015 and 2016. The City relies to a great extent on property taxes to finance its governmental activities and this amount remained similar to the prior year. Contributed Capital in the amount of $1,914,289 is the biggest reason for this increase in overall revenues. There was also a decrease in operating grants and contributions due to less developer fees coming in relation to Park Dedication and other activity when comparing 2016 to 2015. Expenses increased 16% between 2015 and 2016. The increase is mainly due to the implementation of pension related GASB’s and those expenses being calculated into the expenses in the governmental activities expenses.



(15)

The following is a summary of the City’s change in Business-type net position:

2016 2015AnnualChange

PercentChange

REVENUESProgram Revenues:

Charges for Services $ 2,290,231 $ 2,383,871 (93,640)$ (4)%Operating Grants and Contributions 23,014 182,574 (159,560) (87)Capital Grants and Contributions 165 165 - -

General Revenues: Unrestricted Investment Earnings 52,385 54,936 (2,551) (5)Capital Contributions 1,997,517 - 1,997,517 -

Total Revenues 4,363,312 2,621,546 1,741,766 66

EXPENSES Water Operating 965,379 746,686 218,693 29Sewer Operating 850,928 838,815 12,113 1Storm Water 255,656 264,832 (9,176) (3)Recycling 131,935 119,733 12,202 10Cable TV - 3,548 (3,548) (100)

Total Expenses 2,203,898 1,973,614 230,284 12

CHANGE IN NET POSITION 2,159,414 647,932 1,511,482 (233)

Net Position - Beginning of Year 16,609,819 15,961,887 647,932 4

NET POSITION - END OF YEAR 18,769,233$ 16,609,819$ 2,159,414$ 13 %


The business-type activities, primarily the City’s utility operations, showed a growth in net position. Contributed Capital of $1,997,517 was the main reason for this increase in 2016. Charges for Services decreased slightly during 2016 due to Water and Sewer Area and Connection Charges being still significant but not quite as high as 2015 in connection with new developments. Operating Grants and Contributions also decreased due to the City receiving FEMA dollars during 2015. On the expenditure side, expenditures stayed relatively flat across all funds except the water fund. The City made significant investments in its water systems during 2016 and that is why there was the increase there.



(16)


The following graph depicts the various governmental activities and shows the expenses and program revenues directly related to those activities:

Program Expenses and Revenues – Governmental Activities

$‐

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

$3,000,000

$3,500,000

General

Government

Public Safety Public Works Parks and

Recreation

Interest and

Fiscal Charges

Expenses

Revenues



(17)

The graph below shows the governmental activities and their income and clearly reflects the need for property taxes to supplement the activities of the City. Under the state’s current local government aid formula the City will receive no local government aid.

Revenues by Source – Governmental Activities

Charges for Services14%

Operating Grants and Contributions

4%

Capital Grants and Contributions

4%

Property Taxes53%

Unrestricted Investment Earnings

1%

Gain on Sale of Capital Assets

0%

Capital Contributions24%



(18)


Business-Type Activities had an overall increase in net position of $2,159,414, mainly due to the contributed capital of $1,997,517 as mentioned above. One of the biggest expenses is depreciation (noncash expense) within the water, sewer and surface water funds. Operating costs increased $218,693 in the Water Fund due to 2016 being a year where that has some additional investments made in water operations as well as additional utility system maintenance. Operating costs in the all other utility funds increased $11,591 as these operations stayed pretty similar as in 2015.

Program Expenses and Revenues – Business-Type Activities

0

100,000

200,000

300,000

400,000

500,000

600,000

700,000

800,000

900,000

1,000,000

Water

Operating

Sewer

Operating

Storm Water Recycling Cable TV

Expenses

Program Revenues



(19)

Program Expenses and Revenues – Business-Type Activities (Continued)

Charges for Services52%

Operating Grants and

Contributions

1%

Capital Grants and

Contributions

0%

Unrestricted Investment Earnings

1%

Capital Contributions

46%

General Fund

The General Fund is the main operating fund of the City. Its primary revenue source in 2016 was property taxes at of the total revenue, followed by licenses and permits at 14%. The total fund balance 6% during the current fiscal year 2016, resulting from an excess of revenue over expenditures of $206,336 combined with transfers out to the Capital Improvement and Road Maintenance funds of $125,000 and $150,000, transfers in from the Bridge Improvement Bonds of 2003 fund of $36,323 and in proceeds from sale of capital assets. The unassigned fund balance of $4,395 at the end of 2016 represents $2,543,877 of total General Fund expenditures for the year 2016.

Other Major Governmental Funds

The G.O. Improvement Bonds of 2013A Fund was created in 2013 as a debt service fund for the Highway 7 Roundabout Project. The fund balance at the end of 2016 was $940,978, which increased $73,672 during the year due to special assessment collections exceeding the required debt service payments. The G.O. Improvement Bonds of 2013B Fund was created in 2013 as a debt service fund for the Kings Point Road Project. The fund balance at the end of 2016 was $385,320, which decreased $7,905 during the year due to the required debt service payments exceeding the special assessment collections. Proprietary Funds

The City’s enterprise funds had a combined net position balance of $18,769,233 at December 31, 2016. The financial activities of these funds have been summarized in previous charts within this discussion.



(20)

General Fund Budgetary Highlights

The general fund revenues exceeded the final revenue budget by $132,998. The biggest positive budget variance for revenue categories were within licenses and permits. Licenses and permits saw a big variance as revenue exceeded budget by $118,535 (22%) due to more building permits (new homes) than projected. Miscellaneous revenues fell short of budget projections by $23,644 (18%) due to insurance proceeds and other miscellaneous reimbursements being less that what was projected.

Total General Fund Expenditures were $137,015 under budget. Public Safety activity basically made up this positive difference with a variance of $109,245 of actual expenditures being less than budgeted expenditures.

Capital Assets

The City’s investment in capital assets (net of accumulated depreciation) for its governmental and business-type activities as of December 31, 2016 is as follows:

2016 2015 2016 2015 2016 2015

Land 4,406,661$ 4,406,661$ -$ -$ 4,406,661$ 4,406,661$

Construction in Progress 652,644 350,873 11,169,888 1,886,868 11,822,532 2,237,741

Buildings and Building Improvements 6,881,591 6,881,591 - - 6,881,591 6,881,591

Improvements Other than Buildings 1,988,598 1,659,590 - - 1,988,598 1,659,590

Streets and Infrastructure 39,053,003 37,138,714 24,109,562 21,552,506 63,162,565 58,691,220

Equipment and Furniture 5,441,664 5,241,344 769,926 625,238 6,211,590 5,866,582

Total Capital Assets 58,424,161 55,678,773 36,049,376 24,064,612 94,473,537 79,743,385

Less: Accumulated Depreciation (25,388,561) (23,984,581) (10,352,458) (9,760,018) (35,741,019) (33,744,599)

Total Capital Assets, Net 33,035,600$ 31,694,192$ 25,696,918$ 14,304,594$ 58,732,518$ 45,998,786$

Governmental Activities Business-Type Activities Total

Additional details of capital asset activity for the year can be found in Note 5 of the notes to basic financial statements.



(21)

Long-Term Liabilities

At the end of the current fiscal year, the City had total bonded debt, and compensated absences payable outstanding of $26,099,443. While all of the City’s bonds have revenue streams, they are all backed by the full faith and credit of the City.

2016 2015 2016 2015 2016 2015

General Obligation Bonds 9,455,000$ 10,140,000$ -$ -$ 9,455,000$ 10,140,000$

General Obligation Revenue Bonds 4,125,000 4,360,000 11,226,276 1,503,364 15,351,276 5,863,364

General Obligation Equipment Certs 645,000 331,000 - - 645,000 331,000

Compensated Absences 188,038 93,196 14,684 13,623 202,722 106,819

Bond Premium (Discount), Net 296,323 300,112 149,122 25,281 445,445 325,393 Total Outstanding Debt 14,709,361$ 15,224,308$ 11,390,082$ 1,542,268$ 26,099,443$ 16,766,576$

Governmental Activities Business-Type Activities Total

Additional details of long-term debt activity for the year can be found in Note 6 of the notes to basic financial statements. REQUESTS FOR INFORMATION

This financial report is designed to provide a general overview of the City’s finances for all those with an interest in the City’s finances. Questions concerning any of the information provided in this report or requests for additional information should be addressed to the Finance Department, City of Minnetrista, 7701 County Road 110 West, Minnetrista, Minnesota 55364-9553.

BASIC FINANCIAL STATEMENTS

CITY OF MINNETRISTA STATEMENT OF NET POSITION

DECEMBER 31, 2016

See accompanying Notes to Basic Financial Statements. (22)


Business-Type Activities Total

ASSETSCash and Investments 8,059,114$ 5,426,267$ 13,485,381$ Accounts Receivable 48,399 440,916 489,315 Property Taxes Receivable 22,240 - 22,240 Special Assessments Receivable 4,448,557 67,414 4,515,971 Accrued Interest Receivable 16,895 11,466 28,361 Due from Other Governments 356,800 702 357,502 Prepaid Items 23,820 24,338 48,158

Capital Assets: Non-Depreciable:

Land 4,406,661 - 4,406,661 Construction in Progress 652,644 11,169,888 11,822,532

Depreciable:Buildings and Building Improvements 6,881,591 24,879,488 31,761,079 Improvements Other than Buildings 1,988,598 - 1,988,598 Streets and Infrastructure 39,053,003 - 39,053,003 Equipment and Furniture 5,441,664 - 5,441,664

Total Capital Assets 58,424,161 36,049,376 94,473,537 Less: Accumulated Depreciation (25,388,561) (10,352,458) (35,741,019)

Total Capital Assets, Net 33,035,600 25,696,918 58,732,518

Total Assets 46,011,425 31,668,021 77,679,446

DEFERRED OUTFLOWS OF RESOURCESDeferred Outflows - Pensions 3,387,087 189,228 3,576,315

LIABILITIESAccounts and Contracts Payable 275,409 1,149,003 1,424,412 Accrued Salaries and Fringes 56,431 7,213 63,644 Accrued Interest Payable 179,337 65,423 244,760 Other Liabilities 78,226 - 78,226 Deposits 304,845 - 304,845 Unearned Revenue 36,125 - 36,125

Long-Term Liabilities:

Due Within One Year 1,056,000 739,031 1,795,031 Due in More Than One Year 13,653,361 10,651,051 24,304,412 Net Pension Liability 5,095,654 398,066 5,493,720 Other Postemployment Benefits 353,732 44,262 397,994

Total Liabilities 21,089,120 13,054,049 34,143,169

DEFERRED INFLOWS OF RESOURCESDeferred Inflows - Pensions 545,676 33,967 579,643

NET POSITIONNet Investment in Capital Assets 16,599,988 11,846,587 28,446,575 Restricted for:

Debt Service 6,856,262 - 6,856,262 Road Maintenance 29,456 - 29,456 Park Improvement 820,461 - 820,461

Unrestricted 3,457,549 6,922,646 10,380,195

Total Net Position 27,763,716$ 18,769,233$ 46,532,949$

Primary Government

CITY OF MINNETRISTA STATEMENT OF ACTIVITIES



Functions/Programs ExpensesCharges for

ServicesOperating Grants and Contributions

Capital Grantsand Contributions


Business-Type Activities Total

Primary Government:Governmental Activities:

General Government 1,374,469$ 867,659$ 28,872$ -$ (477,938)$ -$ (477,938)$ Public Safety 3,199,782 204,286 144,504 - (2,850,992) - (2,850,992) Public Works 2,516,668 190 26,774 340,638 (2,149,066) - (2,149,066) Parks and Recreation 239,887 - 77,500 - (162,387) - (162,387) Interest and Fiscal Charges 433,674 - - - (433,674) - (433,674)

Total Governmental Activities 7,764,480 1,072,135 277,650 340,638 (6,074,057) - (6,074,057)

Business-Type Activities:Water Operating 965,379 994,989 - - - 29,610 29,610 Sewer Operating 850,928 877,481 - 165 - 26,718 26,718 Storm Water 255,656 261,853 - - - 6,197 6,197 Recycling 131,935 115,136 23,014 - - 6,215 6,215 Cable TV - 40,772 - - - 40,772 40,772

Total Business-Type Activities 2,203,898 2,290,231 23,014 165 - 109,512 109,512

Total Primary Government 9,968,378$ 3,362,366$ 300,664$ 340,803$ (6,074,057) 109,512 (5,964,545)

General Revenues:Property Taxes, Levied for General Purposes 4,127,926 - 4,127,926 Unrestricted Investment Earnings 76,062 52,385 128,447 Capital Contributions 1,914,289 1,997,517 3,911,806 Gain on Sale of Capital Assets 27,946 - 27,946

Total General Revenues and Transfers 6,146,223 2,049,902 8,196,125 Change in Net Position 72,166 2,159,414 2,231,580

Net Position - Beginning of Year 27,691,550 16,609,819 44,301,369

Net Position - End of Year 27,763,716$ 18,769,233$ 46,532,949$

Program RevenuesPrimary Government

Net (Expense) Revenue and Changes in Net Position

CITY OF MINNETRISTA BALANCE SHEET

GOVERNMENTAL FUNDS DECEMBER 31, 2016


G.O. Improvement G.O. Improvement Other General Bonds of 2013A Bonds of 2013B Governmental

ASSETS Fund (530) (531) Funds Totals

Cash and Investments 3,363,470$ 939,000$ 384,510$ 3,372,134$ 8,059,114$ Receivables:

Miscellaneous Receivables 48,399 - - - 48,399 Accrued Interest 7,025 1,978 810 7,082 16,895 Delinquent Taxes 22,240 - - - 22,240 Delinquent Special Assessments 20 - - 528,274 528,294 Other Special Assessments Receivable 7,733 2,310,678 1,392,240 209,612 3,920,263

Prepaids 23,820 - - - 23,820 Due from Other Governmental Units 47,451 - - 309,349 356,800

Total Assets 3,520,158$ 3,251,656$ 1,777,560$ 4,426,451$ 12,975,825$

LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND FUND BALANCE

LIABILITIESAccounts and Contracts Payable 152,120$ -$ -$ 123,289$ 275,409$ Accrued Salaries Payable 56,431 - - - 56,431 Other Liabilities 78,226 - - - 78,226 Deposits 155,000 - - 149,845 304,845 Unearned Revenue 36,125 - - - 36,125

Total Liabilities 477,902 - - 273,134 751,036

DEFERRED INFLOWS OF RESOURCESUnavailable Revenue - Property Taxes 22,260 - - - 22,260 Unavailable Revenue - Special Assessments 7,733 2,310,678 1,392,240 737,886 4,448,537 Unavailable Revenue - Other - - - 301,933 301,933

Total Deferred Inflows of Resources 29,993 2,310,678 1,392,240 1,039,819 4,772,730

FUND BALANCENonspendable:

Prepaids 23,820 - - - 23,820 Restricted:

Debt Service - 940,978 385,320 1,666,564 2,992,862 Parkland Acquisitions and Improvement - - - 820,461 820,461 Road Maintenance - - - 29,456 29,456

Committed: Emergency Warning Siren Operation - - - 190,610 190,610 Tree Replacement - - - 216,171 216,171

Assigned: Subsequent Year Budget 319,566 - - - 319,566 Capital Plan Improvements 125,000 - - 326,804 451,804

Unassigned 2,543,877 - - (136,568) 2,407,309 Total Fund Balance 3,012,263 940,978 385,320 3,113,498 7,452,059

Total Liabilities, Deferred Inflows of

Resources, and Fund Balance 3,520,158$ 3,251,656$ 1,777,560$ 4,426,451$ 12,975,825$

Debt Service

CITY OF MINNETRISTA RECONCILIATION OF THE BALANCE SHEET TO THE

STATEMENT OF NET POSITION GOVERNMENTAL ACTIVITIES

DECEMBER 31, 2016


Total Fund Balances for Governmental Funds 7,452,059$

Land 4,406,661$ Construction in Progress 652,644Buildings and Building Improvements 6,881,591Improvements Other than Buildings 1,988,598Streets and Infrastructure 39,053,003Equipment and Furniture 5,441,664

Total Capital Assets 58,424,161 Less: Accumulated Depreciation (25,388,561) 33,035,600

4,772,730

(179,337)

Net Pension Liability (5,095,654) Deferred Inflows of Resources - Pensions (545,676) Deferred Outflows of Resources - Pensions 3,387,087 (2,254,243)

Bonds Payable (13,580,000) Equipment Certificates Payable (645,000) Unamortized Premiums (296,323) Other Postemployment Benefits (353,732)Compensated Absence Payable (188,038) (15,063,093)

Total Net Position of Governmental Activities 27,763,716$

Long-term liabilities that pertain to governmental funds, including bonds payable, are not due and payable in the current period and, therefore, are not reported as fund liabilities. All liabilities - both current and long term - are reported in the statement of net position.

Total net position reported for governmental activities in the statement of net position is different because:

Some of the City’s receivables (including property taxes, special assessments and other long-term receivables) 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 deferred inflows of resources in the governmental funds.

Interest on long-term debt is not accrued in governmental funds, but rather is recognized as an expenditure when due. Accrued interest for general obligation bonds is included in the statement of net position.

Capital assets used in governmental funds are not financial resources and, therefore, are not reported in the funds. Those assets consist of:

The City’s net pension liability and related deferred inflows and deferred outflows are recorded only on the statement of net position. Balances at year end are:

CITY OF MINNETRISTA STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES

GOVERNMENTAL FUNDS YEAR ENDED DECEMBER 31, 2016


G.O. ImprovementG.O. Improvement Other General Bonds of 2013A Bonds of 2013B Governmental

Fund (530) (531) Funds TotalsREVENUE

Property Taxes 3,240,129$ -$ -$ 917,175$ 4,157,304$ Special Assessments 189 364,816 222,349 155,032 742,386 Licenses and Permits 652,035 - - - 652,035 Intergovernmental Revenue 130,877 - - 84,670 215,547 Charges for Services 329,901 - - - 329,901 Fines and Forfeitures 47,632 - - - 47,632 Other Revenue:

Investment Earnings 34,255 5,936 1,848 34,023 76,062 Miscellaneous Revenue 105,247 - - 129,265 234,512

Total Revenue 4,540,265 370,752 224,197 1,320,165 6,455,379

EXPENDITURES Current:

General Government 1,138,402 - - 165,468 1,303,870 Public Safety 2,330,657 - - - 2,330,657 Public Works 893,846 - - 397,627 1,291,473 Parks and Recreation 155,671 - - - 155,671 Other 17,294 - - - 17,294

Total Current Expenditures 4,535,870 - - 563,095 5,098,965

Capital Outlay - - - 852,956 852,956

Debt Service: Principal Retirement - 200,000 135,000 706,728 1,041,728 Interest and Fiscal Charges - 97,080 97,102 264,729 458,911

Total Debt Service - 297,080 232,102 971,457 1,500,639

Total Expenditures 4,535,870 297,080 232,102 2,387,508 7,452,560

EXCESS (DEFICIENCY) OF REVENUE OVER (UNDER) EXPENDITURES 4,395 73,672 (7,905) (1,067,343) (997,181)

OTHER FINANCE SOURCES (USES)

Issuance of Bonds and Other Debt - - - 375,000 375,000 Premium on Issued Debt - - - 20,739 20,739 Transfers In 36,323 - - 314,408 350,731 Transfers Out (275,000) - - (75,731) (350,731) Proceed from Sale of Capital Assets 27,946 - - - 27,946

Total Other Finance Sources (Uses) (210,731) - - 634,416 423,685

NET CHANGE IN FUND BALANCES (206,336) 73,672 (7,905) (432,927) (573,496)

FUND BALANCES Beginning of Year 3,218,599 867,306 393,225 3,546,425 8,025,555

End of Year 3,012,263$ 940,978$ 385,320$ 3,113,498$ 7,452,059$

Debt Service

CITY OF MINNETRISTA RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, AND

CHANGES IN FUND BALANCES TO THE STATEMENT OF ACTIVITIES GOVERNMENTAL ACTIVITIES



Net Change in Fund Balances-Total Governmental Funds (573,496)$

Amounts reported for governmental activities in the statement of activities are different because:

Capital Outlays - Improvement Costs (Net of Proceeds) 2,909,644$ Gain on Disposal of Capital Assets 27,946 Proceeds from the Sale of Capital Assets (27,946) Depreciation Expense (1,568,236) 1,341,408

Amortization of Bond Premium 24,528 Repayment of Bond Principal 981,000 Proceeds on Bond Premium (20,739) Proceeds on Issuance of Equipment Certificates (375,000) Change in Accrued Interest Expense 709 610,498

Deferred Inflows of Resources - December 31, 2015 5,333,698 Deferred Inflows of Resources - December 31, 2016 4,772,730 (560,968)

(129,340)

(615,936)

Change in Net Position of Governmental Activities 72,166$

Pension expenses in the governmental funds are measured by current year employee contributions. Pension expenses on the statement of activities are measured by the change in net pension liability and the related deferred inflows and outflows of resources.

Delinquent and certain other property taxes and special assessments receivable will be collected subsequent to year-end, but are not available soon enough to pay for the current period’s expenditures and, therefore, are reported as deferred inflows of resources and excluded from revenues in the governmental funds.

In the statement of activities, compensated absences and other postemployment benefits are measured by the amounts earned during the year. In the governmental funds, however, expenditures for these items are measured by the amount of financial resources used (essentially, the amounts actually paid). During fiscal year 2016, compensated absence payable and other post employment benefits payable changed.

Governmental funds report capital outlays as expenditures and proceeds from the sale of capital assets as revenues. However, in the statement of activities, assets are capitalized and the cost is allocated over their estimated useful lives and reported as depreciation expense. This is the amount by which depreciation exceeded capital outlays in the current period.

The governmental funds report bond proceeds as financing sources, while repayment of bond principal is reported as an expenditure. In the statement of net position, however, issuing debt increases long-term liabilities and does not affect the statement of activities and repayment of principal reduces the liability. 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 obligation bonds and related items is as follows:

CITY OF MINNETRISTA STATEMENT OF NET POSITION

PROPRIETARY FUNDS DECEMBER 31, 2016


Water Sewer Storm Water Recycling Cable TV(601) (602) (651) (671) (673) Totals

ASSETS AND DEFERRED OUTFLOWS OF RESOURCES

CURRENT ASSETSCash and Cash Equivalents 3,490,782$ 1,312,238$ 274,950$ 228,430$ 119,867$ 5,426,267$ Receivables:

Accounts Receivable (Net of Allowance) 121,469 213,864 75,993 29,590 - 440,916 Accrued Interest 7,376 2,756 582 499 253 11,466 Delinquent Special Assessments - - 6,118 5,736 - 11,854 Special Assessments 33,046 22,514 - - - 55,560

Prepaids 713 23,625 - - - 24,338 Due from Other Governmental Units 442 140 62 58 - 702

Total Current Assets 3,653,828 1,575,137 357,705 264,313 120,120 5,971,103

CAPITAL ASSETSConstruction in Progress 11,169,888 - - - - 11,169,888 Buildings and Improvements 10,604,831 10,876,777 3,397,880 - - 24,879,488 Less: Accumulated Depreciation (3,523,462) (5,404,856) (1,424,140) - - (10,352,458)

Net Capital Assets 18,251,257 5,471,921 1,973,740 - - 25,696,918

DEFERRED OUTFLOWS OF RESOURCESDeferred Outflows - Pensions 106,526 68,593 8,868 5,241 - 189,228

Total Assets and DeferredOutflows of Resources 22,011,611$ 7,115,651$ 2,340,313$ 269,554$ 120,120$ 31,857,249$

LIABILITIES, DEFERRED INFLOWS OFRESOURCES, AND NET POSITION

CURRENT LIABILITIESAccounts and Contracts Payable 1,083,854$ 62,620$ 2,519$ 10$ -$ 1,149,003$ Accrued Salaries Payable 4,245 2,746 222 - - 7,213 Compensated Absences Payable 4,544 4,250 1,207 - - 10,000 Accrued Interest Payable 60,500 4,923 - - - 65,423 Bonds Payable 679,031 50,000 - - - 729,031

Total Current Liabilities 1,832,174 124,539 3,948 10 - 1,960,670

NONCURRENT LIABILITIESCompensated Absences Payable 2,128 1,990 565 - - 4,684 Other Post-Employment Benefits 21,429 17,539 3,599 1,695 - 44,262 Net Pension Liability 224,091 144,293 18,656 11,026 - 398,066 Bonds Payable 10,116,367 530,000 - - - 10,646,367

Total Noncurrent Liabilities 10,364,015 693,822 22,820 12,721 - 11,093,379

Total Liabilities 12,196,189 818,361 26,768 12,731 - 13,054,049

DEFERRED INFLOWS OF RESOURCESDeferred Inflows - Pensions 19,122 12,312 1,592 941 - 33,967

NET POSITIONNet Investment in Capital Assets 7,455,859 4,891,921 1,973,740 - - 14,321,520 Unrestricted 2,340,441 1,393,057 338,213 255,882 120,120 4,447,713

Total Net Position 9,796,300 6,284,978 2,311,953 255,882 120,120 18,769,233

Total Liabilities, Deferred Inflows ofResources, and Net Position 22,011,611$ 7,115,651$ 2,340,313$ 269,554$ 120,120$ 31,857,249$


CITY OF MINNETRISTA STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET POSITION

PROPRIETARY FUNDS YEAR ENDED DECEMBER 31, 2016


Water Sewer Storm Water Recycling Cable TV

(601) (602) (651) (671) (673) Totals

OPERATING REVENUESales and User Fees 943,741$ 875,840$ 261,853$ 105,882$ 40,772$ 2,228,088$ Other - - 240 - - 240

Total Operating Revenue 943,741 875,840 262,093 105,882 40,772 2,228,328

OPERATING EXPENSES

Personnel Services 259,493 167,595 30,234 11,150 - 468,472

Professional Services 109,768 67,515 86,190 - - 263,473

Operating and Maintenance Supplies 18,256 90,449 19,605 - - 128,310

Utilities 169,277 2,293 - - - 171,570

Depreciation 247,344 240,918 104,178 - - 592,440

Maintenance and Repairs 8,619 716 - - - 9,335

Insurance 7,972 2,578 - - - 10,550

Other Expenses 64,573 266,769 15,689 120,785 - 467,816

Total Operating Expenses 885,302 838,833 255,896 131,935 - 2,111,966

OPERATING INCOME (LOSS) 58,439 37,007 6,197 (26,053) 40,772 116,362

NONOPERATING REVENUE (EXPENSES)

Area Charges 12,980 1,641 - - - 14,621

Special Assessments for Capital Purposes - 165 - - - 165

Investment Earnings 34,833 11,635 2,747 2,300 870 52,385

Interest Expense (80,077) (12,095) - - - (92,172)

Intergovernmental Grants - - - 23,014 - 23,014

Miscellaneous Revenue 38,268 - - 9,254 - 47,522

Total Nonoperating Revenue (Expenses) 6,004 1,346 2,747 34,568 870 45,535

INCOME (LOSS) BEFORE OTHER REVENUES,EXPENSES, GAINS, LOSSES, AND TRANSFERS 64,443 38,353 8,944 8,515 41,642 161,897

Capital Contributions 587,744 769,622 640,151 - - 1,997,517

CHANGES IN NET POSITION 652,187 807,975 649,095 8,515 41,642 2,159,414

NET POSITION

Beginning of Year 9,144,113 5,477,003 1,662,858 247,367 78,478 16,609,819

End of Year 9,796,300$ 6,284,978$ 2,311,953$ 255,882$ 120,120$ 18,769,233$


CITY OF MINNETRISTA STATEMENT OF CASH FLOWS

PROPRIETARY FUNDS YEAR ENDED DECEMBER 31, 2016


Water Sewer Storm Water Recycling Cable TV TotalCASH FLOWS FROM OPERATING ACTIVITIES

Cash Receipts from Customers 940,329$ 858,127$ 249,064$ 115,127$ 40,772$ 2,203,419$ Cash Paid to Suppliers 250,415 (477,817) (211,717) (120,842) - (559,961) Cash Paid to Employees (209,504) (146,991) (27,039) (9,753) - (393,287) Other Receipts 38,268 - - 9,254 - 47,522

Net Cash Provided (Used) by Operating Activities 1,019,508 233,319 10,308 (6,214) 40,772 1,297,693

CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES

Connection Fees Received 12,980 1,641 - - - 14,621 Special Assessments for Capital Purposes 1,782 - - - - 1,782 Proceeds from Issuance of Bonds 10,334,609 - - - - 10,334,609 Premium on Bond Issuance 135,693 - - - - 135,693 Principal Payments on Bonds (561,697) (50,000) - - - (611,697) Interest Payments on Bonds (34,405) - - - - (34,405) Acquisition of Capital Assets (9,820,787) (80,235) (86,225) - - (9,987,247) Interest Paid on Advances from Other Funds - (12,282) - - - (12,282)

Net Cash Provided (Used) by Capital and

Related Financing Activities 68,175 (140,876) (86,225) - - (158,926)

CASH FLOWS FROM INVESTING ACTIVITIES

Interest Received on Investments 31,243 10,677 2,726 2,142 739 47,527

CASH FLOWS FROM NON-CAPITAL FINANCING ACTIVITIESGrants Received - - - 23,014 - 23,014

NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 1,118,926 103,120 (73,191) 18,942 41,511 1,209,308

Cash and Cash Equivalents at Beginning of the Year 2,371,856 1,209,118 348,141 209,488 78,356 4,216,959

CASH AND CASH EQUIVALENTS AT END OF THE YEAR 3,490,782$ 1,312,238$ 274,950$ 228,430$ 119,867$ 5,426,267$

RECONCILIATION OF OPERATING INCOME (LOSS) TO NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES

Operating Income (Loss) 58,439$ 37,007$ 6,197$ (26,053)$ 40,772$ 116,362$

Adjustments to Operating Income (Loss):

Non-Cash Expenses Included in Net Income:

Depreciation 247,344 240,918 104,178 - - 592,440

Miscellaneous Income 38,268 - - 9,254 - 47,522 Change in Assets, Deferred Outflows, Liabilities,

and Deferred Inflows:

(Increase) Decrease in:

Accounts Receivable (3,036) (17,304) (12,848) (2,198) - (35,386) Due from Other Governmental Units (129) (140) (62) 11,555 - 11,224

Prepaid Assets 1,210 (946) 600 - - 864

Special Assessments Receivable for Delinquent Utility Bills (247) (269) (119) (112) - (747)

Deferred Outflows (91,589) (57,182) (7,471) (4,357) - (160,599) Increase (Decrease) in:

Accounts Payable 627,670 (46,551) (90,833) (57) - 490,229

Accrued Salaries Payable 2,482 977 111 - - 3,570

Compensated Absences Payable 509 436 116 - - 1,061

Other Postemployment Benefits 2,460 1,584 207 125 - 4,376 Net Pension Liability 123,215 67,222 9,221 5,056 - 204,714

Deferred Inflows 12,912 7,567 1,011 573 - 22,063

Net Cash Provided (Used) by Operating Activities 1,019,508$ 233,319$ 10,308$ (6,214)$ 40,772$ 1,297,693$

Business-Type Activities - Enterprise Funds

CITY OF MINNETRISTA STATEMENT OF FIDUCIARY NET POSITION

AGENCY FUND DECEMBER 31, 2016


Land Use

(801)

ASSETSCash and Investments 44,948$

LIABILITIESAccounts and Contracts Payable 39,980$ Developer Payable 4,968

Total Liabilities 44,948$

CITY OF MINNETRISTA NOTES TO BASIC FINANCIAL STATEMENTS

DECEMBER 31, 2016

(32)

NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

A. Organization

The City of Minnetrista, Minnesota (the City) operates under the “Optional Plan A” form of government as defined in Minnesota Statutes. Under this plan, the City Council, composed of an elected mayor and four elected trustees or council members, exercises legislative authority and determines all matters of policy. The City Council appoints personnel responsible for the proper administration of all the affairs relating to the City. The financial statements and the accounting policies of the City conform to accounting principles generally accepted in the United States of America as applicable to governmental units. The Governmental Accounting Standards Board (GASB) is the accepted standard setting body for establishing governmental accounting and financial reporting principles.

B. Reporting Entity

As required by accounting principles generally accepted in the United States of America, these financial statements include the City (the primary government) and any 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 for a component unit includes 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. The Minnetrista Economic Development Authority (EDA) is a legally separate organization created to provide the City economic development assistance. The governing board consists of the City’s mayor and council members; therefore the Minnetrista EDA has been reported as a blended component unit of the City, with its funds reported as though they are funds of the City. The purpose of the Minnetrista EDA is to issue revenue bonds to acquire land and to purchase or construct facilities and, currently, the only operation of the Minnetrista EDA is the repayment of the revenue bonds. The activity is presented in a separate fund, the 2014 CIP Bonds Debt Service Fund. The EDA does not issue its own separate financial statements. There are no other organizations that, when considered, would be included in the financial statements as a component unit. The City also participates in the Pioneer-Sarah Creek Watershed Management Commission, which is a joint venture created to protect, preserve and use natural water storage retention systems. The City also participates in the Lake Minnetonka Conservation District (LMCD), which is a jointly governed organization, established by the state, which is made up of representatives of each of the 14 cities surrounding Lake Minnetonka. The purpose of the LMCD is to uniformly regulate docks, promote public access, and protect the environmental quality of the lake.


DECEMBER 31, 2016

(33)

NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

C. Government-Wide Financial Statements

The government-wide financial statements (statement of net position and statement of activities) display information about the reporting government as a whole. These statements include all of the financial activities of the City, except fiduciary funds. Since, by definition, fiduciary fund assets are held for the benefit of a third party and cannot be used for activities or obligations of the City, these funds are excluded from the government-wide financial statements. Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely to a significant extent on sales, fees, and charges for support. The statement of activities demonstrates the degree to which the direct expenses of a given function or segment is offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include: 1) charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment, 2) operating grants and contributions, and 3) capital grants and contributions, including special assessments that are restricted to meeting the operational or capital requirements of a particular function or segment. Taxes and other internally directed revenues are reported as general revenues. The government-wide 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 and special assessments are recognized as revenues in the fiscal year for which they are levied. Grants and similar items are recognized when all eligibility requirements imposed by the provider have been met. As a general rule, the effect of interfund activity has been eliminated from the government-wide financial statements. However, charges between the City’s enterprise funds and other functions are not eliminated, as that would distort the direct costs and program revenues reported in those functions. The City applies restricted resources first when an expense is incurred for which both restricted and unrestricted resources are available. Depreciation expense can be specifically identified by function (see Note 5). Interest on long-term debt is considered an indirect expense and is reported separately on the statement of activities.


DECEMBER 31, 2016

(34)


D. Fund Financial Statement Presentation

Separate fund financial statements are provided for governmental, proprietary, and fiduciary funds. Major individual governmental and enterprise funds are reported as separate columns in the fund financial statements. Aggregated information for the remaining nonmajor governmental funds is reported in a single column in the fund financial statements. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenue is recognized when it becomes measurable and available. “Measurable” means the amount of the transaction can be determined and “available” means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. For this purpose, the City considers revenues to be available if collected within 60 days after year-end. Major revenue that is susceptible to accrual includes property taxes, intergovernmental revenue, charges for services, and interest earned on investments. Only the portion of special assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period. Revenue that is not susceptible to accrual includes licenses and permits, fees, and miscellaneous revenue. Such revenue is recorded only when received because it is not measurable until collected. Grants and similar items are recognized when all eligibility requirements imposed by the provider have been met. Expenditures are generally recorded when a liability is incurred, except for principal and interest on long-term debt and compensated absences, which are recognized as expenditures to the extent they have matured. Capital asset acquisitions are reported as capital outlay expenditures in the governmental funds. Proceeds of long-term debt and acquisitions under capital leases are reported as other financing sources.


DECEMBER 31, 2016

(35)


E. Fund Financial Statement Presentation (Continued)

Proprietary fund financial statements are reported using the economic resources measurement focus and accrual basis of accounting, similar to the government-wide financial statements. Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund’s principal ongoing operations. The principal operating revenues of the City’s enterprise funds are charges to customers for sales and services. The operating expenses for the 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. Fiduciary fund financial statements use the accrual basis of accounting. Agency funds, the City’s only fiduciary type, are custodial in nature (assets equal liabilities) and do not have a measurement focus. Description of Funds

The City reports the following major governmental funds:

General Fund – This is the general operating fund of the City. It is used to account for all financial resources except those required to be accounted for in another fund. G.O. Improvement Bonds of 2013A Debt Service Fund – This fund accounts for the City’s payment of principal and interest on the G.O. bonds issued to finance the Highway 7 Roundabout Project. G.O. Improvement Bonds of 2013B Debt Service Fund – This fund accounts for the City’s payment of principal and interest on the G.O. bonds issued to finance the Kings Point Road Project.

The City reports the following major enterprise funds:

Water Operating Fund – This fund is used to account for the provision of water services to the residents of the City who have water service available. Sewer Operating Fund – This fund is used to account for the provision of sewer services to the residents of the City who have sanitary sewer service available. Storm Water Fund – This fund is used to account for the charges for and the costs of maintaining the City’s storm water system. Recycling Fund – This fund is used to account for the charges for and costs of providing recycling services to the residents of the City. Cable TV Fund – This fund is used to account for the charges for and costs of providing Cable TV services to the residents of the City.


DECEMBER 31, 2016

(36)


F. Fund Financial Statement Presentation (Continued)

The City also reports the following fund type: Agency Fund – The Land Use Agency Fund accounts for the funds collected and disbursed for land development, held by the City in a strictly custodial capacity.

G. Cash and Investments

Cash balances from all funds are combined and invested to the extent available in short-term investments. Earnings from the pooled investments are allocated to the individual funds based on the average monthly cash and investment balances of the respective funds. The City considers all highly liquid debt instruments with an original maturity from the time of purchase by the City of three months or less to be cash equivalents. The proprietary funds’ portion in the government-wide cash and investment management pool is considered to be cash equivalent. Cash and investments held by trustee reflect balances held in segregated accounts for specific purposes. Interest earned on these investments is allocated directly to those accounts. The City generally reports investments at fair value. The Minnesota Municipal Money Market (4M) Fund is an external investment pool regulated by Minnesota Statutes that is not registered with the Securities and Exchange Commission (SEC), but follows the same regulatory rules of the SEC under Rule 2a7. The City’s investment in this fund is measured at the net asset value per share provided by the pool, which is based on an amortized cost method that approximates fair value.

H. Receivables

All miscellaneous accounts receivable are shown at net of an allowance for doubtful accounts. Since the City is generally able to certify delinquent utility bills to the county for collection as special assessments, no allowance for uncollectible accounts has been provided on those receivables. Receivables not expected to be collected within one year include delinquent taxes, special assessments, and certain amounts due from other governmental units. Any such receivables that are not considered to be available to finance current expenditures are offset by a deferred inflow of resources in the governmental fund financial statements.

I. Property Taxes

Property tax levies are set by the City Council by December of each year, and certified to the County Auditor for collection in the following year. In Minnesota, counties act as collection agents for all property taxes. A portion of the property taxes levied is paid by the State of Minnesota through various tax credits, which are included in intergovernmental revenue in the financial statements.


DECEMBER 31, 2016

(37)


I. Property Taxes (Continued)

The county spreads levies over all taxable property in the City. Such taxes become a lien on January 1 and are recorded as receivables by the City on that date. Real property taxes may be paid by taxpayers in two equal installments on May 15 and October 15. Personal property taxes are due in full on May 15. The county provides tax settlements to cities and other taxing districts three times a year. Revenues are generally accrued and recognized in the year collectible. Taxes which remain unpaid at December 31 are classified as delinquent taxes receivable.

J. Special Assessments

Special assessments represent the financing for public improvements paid for by the benefiting property owners. These assessments are recorded as delinquent (levied but unremitted) or deferred (certified but not yet levied) special assessments receivable. The City usually adopts the assessment rolls when the individual projects are complete or substantially complete. The assessments are collectible over a term of years generally consistent with the term of years related to the bond issue. Collection of annual installments (including interest) is handled by the county in the same manner as property taxes. Property owners are allowed to prepay total future installments without interest or prepayment penalties.

K. Interfund Receivables and Payables

Activity between funds that is representative of lending or borrowing arrangements is reported as either “due to/from other funds” (current portion) or “advances to/from other funds.” Any residual balances outstanding between the governmental activities and business-type activities are reported in the government-wide financial statements as “internal balances.”

L. Capital Assets

Capital assets, which include land, buildings, improvements, equipment, and infrastructure (utility systems, roads, bridges, sidewalks, and similar items) assets are reported in the applicable governmental or business-type activities columns in the government-wide financial statements. Such assets are capitalized at historical cost, or estimated historical cost for assets where actual historical cost is not available. Donated assets are recorded as capital assets at their estimated fair market value at the date of donation. The City defines capital assets as those with an initial, individual cost of $5,000 with an estimated useful life in excess of two years. 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. As allowed by accounting principles generally accepted in the United States of America, the City has elected not to retroactively capitalize the infrastructure of its governmental activities acquired prior to January 1, 2004.


DECEMBER 31, 2016

(38)


L. Capital Assets (Continued)

Capital assets are recorded in the government-wide and proprietary fund financial statements, but are not reported in the governmental fund financial statements. Interest incurred during the construction phase of capital assets for business-type activities is included as part of the capitalized value of the assets constructed. Capital assets are depreciated using the straight-line method over their estimated useful lives. Land and construction in progress are not depreciated. The estimated useful lives are as follows:

Buildings 30 - 40 Years Improvements 10 - 30 Years Machinery and Equipment 3 - 10 Years Vehicles 3 - 7 Years Infrastructure 20 - 75 Years

M. Compensated Absences Payable

The City allows employees to accrue vacation based on years of service to carry over to the next year. The amount of vacation accrued is payable upon separation if the employee is in good standing and proper notice is given. Sick leave accrues at various rates and may be accumulated to a maximum of 120 days. Under the City’s personnel policy, employees who have at least 10 years of service with the City and who leave in good standing will receive between 25% and 50% of their sick leave balance, paid out depending on length of service.

The severance policy for the City Administrator states all accrued and unused vacation will be paid upon separation. The City’s severance policy agrees to pay, at the time of receipt of the last pay check, a lump sum cash payment equal to six months aggregate salary, and continues to provide and pay for the employee benefits for the six months after termination.

The police department’s full-time union employees accrue vacation up to a maximum of 80 hours to carry over to the next year. Part-time employees’ accruals are prorated by hours worked per week. Employees are eligible for severance pay after completing 10 years of service. Severance pay is the sick leave balance paid between 25% and 50% depending on years of service.

Full-time public works employees that are union members accrue vacation up to a maximum of 80 hours to carry over to the next year and are eligible for severance pay after three years of employment. Terminated employees will receive 80 hours of pay. Sick leave is accrued at a rate of eight hours per month of continuous employment. At separation, any union employee who has three years or more of service and leaves in good standing, receives one-third of unused sick leave up to 160 hours at the rate of pay.

In the governmental funds, compensated absences are reported only if they have matured. Amounts that have not matured are a long-term liability and not reported at the fund level in governmental funds.


DECEMBER 31, 2016

(39)


N. Long-Term Liabilities

In the government-wide and proprietary fund financial statements, long-term debt and other long-term obligations are reported as liabilities. Bond premiums and discounts, if material, are amortized over the life of the bonds using the straight-line method. Bond issuance costs are expensed as incurred.

In the governmental fund financial statements, long-term debt and other long-term obligations are not reported as liabilities. The face amount of debt issued is reported as other financing sources. Premiums or discounts on debt issuances are reported as other financing sources or uses, respectively. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.

O. Deferred Outflows/Inflows of Resources

In addition to assets, the statements of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until that time. The City has one type of item, deferred outflows related to pensions, which qualify for reporting in this category. See Note 7 for additional detail. In addition to liabilities, the statements of financial position or balance sheets will sometimes report a separate section for deferred inflows of resources. This separate financial statement element represents an acquisition of net position that applies to future periods and so will not be recognized as an inflow of resources (revenue) until that time. The City has two types of items which qualify for reporting in this category. The first, unavailable revenue, arises under a modified accrual basis of accounting and is therefore reported only in the governmental funds balance sheet. The governmental funds report unavailable revenue from three sources: property taxes, special assessments, and amounts due from other governments not collected within 60 days of year-end. These amounts are deferred and recognized as an inflow of resources in the period the amounts become available. The City also reports deferred inflows related to pensions on its statements of net position. See Note 7 for additional detail.

P. Net Position/Fund Balance

Net position represents the difference between assets, deferred outflows of resources, liabilities, and deferred inflows of resources in 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. Portions of net position are 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.


DECEMBER 31, 2016

(40)


P. Net Position/Fund Balance (Continued)

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 are as follows:

Nonspendable – portion of fund balances related to prepaids, inventories, long-term receivables, and corpus on any permanent fund.

Restricted – funds are constrained from outside parties (statute, grantors, bond agreements, etc.).

Committed – funds are established and modified by a resolution approved by the City Council.

Assigned – consists of internally imposed constraints approved by the City Finance Director. The City adopted a formal fund balance policy which gives authority to assign fund balances to the Finance Director.

Unassigned – is the residual classification for the General Fund and also reflects the negative residual amounts in other funds.

When an expenditure is incurred for purposes for which both restricted and unrestricted fund balance is available, it 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, than assigned, and finally unassigned amounts. The City formally adopted a fund balance policy for the General Fund. The policy establishes a year-end target unassigned fund balance of 50% of the fund’s annual operating budget.

Q. Budgets and Budgetary Accounting

The City Council adopts annual budgets for the General Fund, special revenue, most debt service and capital projects, and enterprise funds. The amounts shown in the financial statements as “budget” represent the original amount and any revisions made during the year. The City follows these procedures in establishing the budgetary data reflected in the financial statements:

1. Budget requests are submitted by all department heads to the City Finance Director. The Finance Director compiles the budget requests into an overall preliminary city budget.


DECEMBER 31, 2016

(41)


Q. Budgets and Budgetary Accounting (Continued)

2. The Finance Director presents the proposed budget to the City Council. The budget resolution adopted by the City Council sets forth the budgets at the function level for the General Fund and special revenue funds, and the budgeted debt service and capital project funds. Budgetary and actual comparisons for the General Fund and special revenue funds are shown as supplementary information.

3. Formal budgetary integration is employed as a management control device during the year for the General Fund and special revenue funds, and the budgeted debt service, capital project, and enterprise funds.

The budgets are adopted on a basis consistent with accounting principles generally accepted in the United State of America. The detailed budget schedules provided in the supplementary section are presented on the same basis. The legal level of budgetary control is at the fund level. In 2016, a budget was not adopted for the Street Improvement Capital Project Fund.

R. Risk Management

The City is exposed to various risks of loss related to torts: theft of, damage to, and destruction of assets; errors and omissions; and natural disasters. The City participates in the League of Minnesota Cities Insurance Trust (LMCIT), a public entity risk pool for its general property and casualty, workers’ compensation, and other miscellaneous insurance coverages. LMCIT operates as a common risk management and insurance program for a large number of cities in Minnesota. The City pays an annual premium to LMCIT for insurance coverage. The LMCIT agreement provides that the trust will be self-sustaining through member premiums and will reinsure through commercial companies for claims in excess of certain limits. Settled claims resulting from these risks have not exceeded insurance coverage in any of the past three fiscal years. There were no significant reductions in insurance coverage in 2015.

NOTE 2 STEWARDSHIP AND ACCOUNTABILITY

A. Expenditures in Excess of Appropriations

Expenditures exceeded budgeted amounts in the following funds at December 31, 2016:

Fund Budget Expenditures ExcessDebt Service Funds:

Bridge Improvement Bonds of 2003 40,065$ 118,033$ 77,968$ G.O. Improvement Bonds of 2012A 31,929 62,682 30,753 G.O. Improvement Bonds of 2013A 296,087 297,080 993 G.O. Improvement Bonds of 2013B 230,110 232,102 1,992

The overage in the Bonds of 2003 fund was due to the early payoff of the fund’s debt, the 2012A overage was due to the City only budgeting for their share of the debt while they also receive funds from the City of St. Bonifacius for a larger total debt payment, and the 2013A and 2013B overages were due to higher than expected fiscal charges.


DECEMBER 31, 2016

(42)

NOTE 2 STEWARDSHIP AND ACCOUNTABILITY (CONTINUED)

B. Deficit Fund Balance

Expenditures exceeded revenues for the Street Project fund. The deficit is expected to covered by municipal state aid.

FundFund Balance

Capital Projects:Street Improvement (136,568)$

NOTE 3 DEPOSITS AND INVESTMENTS

A. Components of Cash and Investments

Cash and investments at year-end consisted of the following:

Deposits 518,245$ Investments 13,011,784 Cash on Hand 300

Total 13,530,329$

Cash and investments are presented in the financial statements as follows:

Statement of Net Position:Cash and Investments -

Statement of Net Position 13,485,381$ Cash and Investments -

Statement of Fiduciary Net Position 44,948 Total Cash and Investments 13,530,329$

B. Deposits

In accordance with applicable Minnesota Statutes, the City maintains deposits at depository banks authorized by the City Council, including checking accounts and certificates of deposit.

The following is considered the most significant risk associated with deposits:

Custodial Credit Risk – In the case of deposits, this is the risk that in the event of a bank failure, the City’s deposits may be lost.

Minnesota Statutes require that all deposits be protected by federal deposit insurance, corporate surety bond, or collateral. The market value of collateral pledged must equal 110% of the deposits not covered by federal deposit insurance or corporate surety bonds. Authorized collateral includes treasury bills, notes, and bonds; issues of U.S. government agencies; general obligations rated “A” or better; revenue obligations rated “AA” or better; irrevocable standard letters of credit issued by the Federal Home Loan Bank; and certificates of deposit. Minnesota Statutes require that 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 that is not owned or controlled by the financial institution furnishing the collateral.


DECEMBER 31, 2016

(43)

NOTE 3 DEPOSITS AND INVESTMENTS (CONTINUED)

B. Deposits (Continued)

Custodial Credit Risk – Continued The City has an investment policy in place to address custodial credit risk for deposits, stating all deposits and investments must be in compliance with Minnesota Statutes 118A, with collateralization levels of 110% of the market value of the principal and accrued interest. At year-end, the carrying amount of the City’s deposits was $518,245 while the balance on the bank records was $609,092. At December 31, 2016, all deposits were fully covered by federal depository insurance, surety bonds, or by collateral held by the City’s agent in the City’s name.

C. Investments

The City has the following investments at year-end:

Investment Type Fair Value

Federal Home Loan Bank 421,402$

Federal Home Loan Mtg Corp. 887,649

Federal Ntl Mortgage Association 772,143

Negotiable Certificates of Deposit 7,493,756

Municipal Bonds 461,360

10,036,310$

External

Investment Type Investment Pools

Money Market 19,045$

Investment Type Amortized Cost

MN Municipal Money Market (4M) 2,956,429$

Interest Rate Risk – This is the risk of potential variability in the fair value of fixed rate investments resulting from changes in interest rates (the longer the period for which an interest rate is fixed, the greater the risk). The City’s investment policy uses diversification of maturity dates as a means of managing its exposure to fair value by stating that not more than 30% of the City’s investments may extend beyond a five-year maturity.


DECEMBER 31, 2016

(44)


C. Investments (Continued)

Credit Risk – This is the risk that an issuer or other counterparty to an investment will not fulfill its obligations. Minnesota Statutes limit the City’s investments to 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 that receive 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 final 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 rated “A” or better; bankers’ acceptances of United States banks eligible for purchase by the Federal Reserve System; commercial paper issued by United States corporations or their Canadian subsidiaries, rated of the highest quality category by at least two nationally recognized rating agencies, and maturing in 270 days or less; Guaranteed Investment Contracts guaranteed by a United States commercial bank, domestic branch of a foreign bank, or a United States insurance company, and with a credit quality in one of the top two highest categories; repurchase or reverse purchase agreements and securities lending agreements with financial institutions qualified as a “depository” by the government entity, with banks that are members of the Federal Reserve System with capitalization exceeding $10,000,000; that are a primary reporting dealer in U.S. government securities to the Federal Reserve Bank of New York; or certain Minnesota securities broker-dealers. The City’s investment policy refers to Minnesota Statute 118A. This statute restricts the purchase of commercial paper to issues of U.S. corporations or their Canadian subsidiaries which mature in 270 days or less and have a rating of P-1 by Moody Investor Services, A1 by Standard and Poor’s (S&P), or F-1 by Fitch Ratings, from at least two of the three rating agencies. A schedule of the maturities and ratings of the City’s investments as of December 31, 2016 is as follows:

TotalFair Value Less than 1 1-5 More than 5 Rating Agency

US Agencies:Federal Home Loan Bank 421,402$ -$ 421,402$ -$ Aaa/AA+ Moody’s/S&PFederal Home Loan Mtg Corp. 887,649 - 338,065 549,584 Aaa/AA+ Moody’s/S&PFederal Ntl Mortgage Association 772,143 - 772,143 - Aaa/AAA Moody's/S&P

Negotiable Certificates of Deposit 7,493,756 2,155,086 5,239,338 99,332 N/R N/AMunicipal Bonds 461,360 - 247,758 213,602 AA/BBB Moody's/S&PMoney Market 19,045 19,045 - - Aa2/AA- Moody’s/S&PMN Municipal Money Market (4M) 2,956,429 2,956,429 - - N/R N/A

13,011,784$ 5,130,560$ 6,770,948$ 648,916$

N/R indicates “not rated”N/A indicates “not applicable”

Interest - Risk: Maturity in Years Credit RiskInvestment Type


DECEMBER 31, 2016

(45)


C. Investments (Continued)

Custodial Credit Risk – For investment, the custodial credit risk is the risk that in the event of a failure of the counterparty to an investment transaction (typically a broker-dealer) the City would not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. The City typically limits its exposure by purchasing insured or registered investments, or by the control of who holds the securities. The City’s investment policy requires all investments to be insured, registered, or held by the City or its agent in the City’s name; and specifies that no more than 50% of the City’s portfolio will be invested with any one broker or agency. Concentration Risk – This is the risk associated with investing a significant portion of the City’s investment (considered 5% or more) in the securities of a single issuer and no more than 50% of the City’s total investment portfolio may be invested in certificates of deposit or commercial paper. At December 31, 2016, the following is a list of investments which individually comprise more than 5% of the City’s total investments:

Percent of TotalFair Value

Federal Home Loan Mtg Corp. 887,649$ 6.8%Money Market- 4M Fund 2,956,429 22.7%

Fair Value Measurements

The City uses fair value measurements to record fair value adjustments to certain asset and liabilities and to determine fair value disclosures. The City follows an accounting standard which defines fair value, establishes framework for measuring fair value, establishes a fair value hierarchy based on the quality of inputs used to measure fair value, and requires expanded disclosures about fair value measurements. In accordance with this standard, the City has categorized its investments, based on the priority of inputs to the valuation technique, into a three-level fair value hierarchy. The fair value hierarchy gives the highest priority to quotes and prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). If the inputs used to measure the financial instruments fall within different levels of the hierarchy, the categorization is based on the lowest level input that is significant to the fair value measurement of the instrument. Financial assets and liabilities recorded on the combined statements of financial position are categorized based on the inputs to the valuation techniques as follows: Level 1 – Financial assets and liabilities are valued using inputs that are unadjusted quoted prices in active markets accessible at the measurement date of identical financial assets and liabilities.


DECEMBER 31, 2016

(46)


Fair Value Measurements (Continued)

Level 2 – Financial assets and liabilities are valued based on quoted prices for similar assets or inputs that are observable, either directly or indirectly, for substantially the full term through corroboration with observable market data. Level 3 – Financial assets and liabilities are valued using pricing inputs which are unobservable for the asset, inputs that reflect the reporting entity’s own assumptions about the assumptions market participants would use in pricing the asset.

Level 1 Level 2 Level 3 Total

US Agencies:

Federal Home Loan Bank 421,402$ -$ -$ 421,402$

Federal Home Loan Mtg Corp. 887,649 - - 887,649

Federal Ntl Mortgage Association 772,143 - - 772,143

Negotiable Certificates of Deposit 7,493,756 - - 7,493,756

Municipal Bonds - 461,360 - 461,360

9,574,950$ 461,360$ -$ 10,036,310

Investments Measured at Net Asset Value (NAV) 19,045

Investments Measured at Amortized Cost 2,956,429

Total 13,011,784$

Investment Type

NOTE 4 INTERFUND RECEIVABLES, PAYABLES AND TRANSFERS

A. Interfund Transfers

The following is a summary of transfers made by the City during 2016:

Fund Transfer In Transfer OutGeneral Fund 36,323$ 275,000$ Capital Improvement 125,000 - Park Development Fund - 14,383 Road Maintenance 150,000 25,025 G.G. Improvement Bonds of 2010A 14,383 - G.O. Improvement Bonds of 2012A 25,025 - Bridge Improvement Bonds of 2003 - 36,323

350,731$ 350,731$

These funds were transferred to provide assistance for the annual debt service payments and to close out the Bridge Improvement Bonds fund into the General Fund,


DECEMBER 31, 2016

(47)

NOTE 5 CAPITAL ASSETS

A. Changes in Capital Assets Used in Governmental Activities

Beginning EndingBalance Increases Decreases Balance

Governmental Activities:Capital Assets, Not Being Depreciated:

Land 4,406,661$ -$ -$ 4,406,661$ Construction in Progress 350,873 610,019 (308,248) 652,644 Construction in Progress02 - - - -

Total Capital Assets, Not Being Depreciated 4,757,534 610,019 (308,248) 5,059,305

Capital Assets, Being Depreciated:Land Improvements 1,659,590 329,008 - 1,988,598 Buildings and Building Improvements 6,881,591 - - 6,881,591 Infrastructure 37,138,714 1,914,289 - 39,053,003 Vehicles and Equipment 5,241,344 364,576 (164,256) 5,441,664

Total Capital Assets, Being Depreciated 50,921,239 2,607,873 (164,256) 53,364,856

Accumulated Depreciation for:Land Improvements (871,733) (49,133) - (920,866) Buildings and Building Improvements (1,679,263) (167,822) - (1,847,085) Infrastructure (17,677,403) (1,091,631) - (18,769,034) Vehicles and Equipment (3,756,182) (259,650) 164,256 (3,851,576)

Total Accumulated Depreciation (23,984,581) (1,568,236) 164,256 (25,388,561) Total Capital Assets, Being Depreciated, Net 26,936,658 1,039,637 - 27,976,295 Governmental Activities Capital Assets, Net 31,694,192$ 1,649,656$ (308,248)$ 33,035,600$

B. Changes in Capital Assets Used in Business-Type Activities

Beginning EndingBalance Increases Decreases Balance

Business-Type Activities:Capital Assets, Not Being Depreciated:

Construction in Progress 1,886,868$ 9,855,564$ (572,544)$ 11,169,888$

Capital Assets, Being Depreciated:Infrastructure 21,552,506 2,557,056 - 24,109,562 Machinery and Equipment 625,238 144,688 - 769,926

Total Capital Assets, Being Depreciated 22,177,744 2,701,744 - 24,879,488

Accumulated Depreciation for:Infrastructure (9,404,354) (556,050) - (9,960,404) Machinery and Equipment (355,664) (36,390) - (392,054)

Total Accumulated Depreciation (9,760,018) (592,440) - (10,352,458) Total Capital Assets, Being Depreciated, Net 12,417,726 2,109,304 - 14,527,030 Business-Type Activities Capital Assets, Net 14,304,594$ 11,964,868$ (572,544)$ 25,696,918$

C. Depreciation Expense by Function

Governmental Activities:General Government 44,464$ Public Safety 278,621 Streets 1,182,401 Parks and Recreation 62,750

Total Depreciation Expense, Governmental Activities 1,568,236$

Business-Type Activities:Water Operating 247,344$ Sewer Operating 240,918 Storm Water 104,178

Total Depreciation Expense, Business-Type Activities 592,440$


DECEMBER 31, 2016

(48)

NOTE 6 LONG-TERM LIABILITIES

A. Components Long-Term Debt

The City had the following long-term liabilities outstanding at December 31, 2016:

Description Issue Date Original Issue Interest RateFinal Maturity

DateBalance -

End of YearGovernmental Activities:

General Obligation Bonds Payable:

G.O. Improvement Bonds of 2010A 09/16/10 3,270,000$ 2.00-3.50% 02/01/31 2,700,000$ G.O. Improvement Bonds of 2012A 04/26/12 770,000 0.50-2.80% 02/01/27 575,000 G.O. Improvement Bonds of 2013A 09/11/13 4,460,000 0.90-3.90% 02/01/29 3,130,000 G.O. Improvement Bonds of 2013B 10/10/13 3,235,000 1.10-4.60% 02/01/30 2,535,000 G.O. Refunding Bonds of 2014A 09/11/14 555,000 3.00-4.00% 12/01/27 515,000 G.O. Capital Improvement Plan Bonds of 2014B 10/29/14 4,595,000 2.50-3.50% 02/01/30 4,125,000 G.O. Equipment Certificates 2015A 02/25/15 331,000 1.99% 02/01/20 270,000 G.O. Equipment Certificates 2016A 06/09/16 375,000 3.00% 02/01/21 375,000

Total Bonds 14,225,000 Unamortized Bond Premiums 296,323 Compensated Absences 188,038 Net Pension Liability 5,095,654 Other Post Employment Benefits 353,732

Total Governmental Activities 20,158,747$

Business-Type Activities:General Obligation Revenue Bonds:

G.O. Sewer Revenue Bonds of 2012 04/26/12 780,000$ 0.50-2.80% 02/01/27 580,000$ G.O. Refunding Bonds of 2014A 09/11/14 525,000 3.00% 12/01/19 325,000 G.O. Water Revenue Bonds 2016A 06/09/16 2,620,000 2.00-3.00% 02/01/31 2,620,000

Total Bonds 3,525,000 PFA Drinking Water Revolving Loan 2010 Various 719,813 1.189% 08/20/24 396,364 PFA Drinking Water Revolving Loan 2016 Various 7,714,609 1.000% 08/20/35 7,304,912 Unamortized Bond Premiums 149,122 Compensated Absences 14,684Net Pension Liability 398,066Other Postemployment Benefits 44,262

Total Business-Type Activities 11,832,410$

The City issues general obligation bonds to provide for financing street improvements, major capital equipment purchases, and utility improvements. Debt service is funded through property taxes, special assessments, and utility charges. General obligation bonds are direct obligations and pledge the full faith and credit of the City.

Debt service funds will be used to pay general government principal and interest liabilities. The Water and Sewer Enterprise Funds will pay principal and interest on the water and sewer revenue bonds, respectively. The Water Improvement Capital Project Fund will pay principal and interest on the PFA Drinking Water Revolving Loan. The General Fund, Water Enterprise Fund, and Sewer Enterprise Fund will pay for the corresponding compensated absences and OPEB liabilities.


DECEMBER 31, 2016

(49)

NOTE 6 LONG-TERM LIABILITIES (CONTINUED)

B. Changes in Long-Term Debt

Beginning End of Due Withinof Year Additions Retirements Year One Year

Governmental Activities:G.O. Special Assessment Bonds 10,140,000$ -$ (685,000)$ 9,455,000$ 585,000$ G.O. Capital Improvement Bonds 4,360,000 - (235,000) 4,125,000 240,000 G.O. Equipment Certificates 331,000 375,000 (61,000) 645,000 141,000 Unamortized Bond Premiums 300,112 20,739 (24,528) 296,323 -

Total Bonds Payable 15,131,112 395,739 (1,005,528) 14,521,323 966,000 Compensated Absences 93,196 186,854 (92,012) 188,038 90,000

Total Governmental Activities 15,224,308 582,593 (1,097,540) 14,709,361 1,056,000

Business-Type Activities:G.O. Revenue Bonds 1,060,000 2,620,000 (155,000) 3,525,000 325,000 PFA Drinking Water Revolving Loan 443,364 7,714,609 (456,697) 7,701,276 404,031 Unamortized Bond Premiums 25,281 135,693 (11,852) 149,122 -

Total Bonds and Loans 1,528,645 10,470,302 (623,549) 11,375,398 729,031 Compensated Absences 13,623 17,944 (16,883) 14,684 10,000

Total Business-Type Activities 1,542,268 10,488,246 (640,432) 11,390,082 739,031

Total Debt 16,766,576$ 11,070,839$ (1,737,972)$ 26,099,443$ 1,795,031$

General Obligation Special Assessment Bonds – These bonds were issued to finance various improvements and are payable primarily from special assessments levied on the properties benefitting from the improvements funded by these issues. Any deficiencies in revenue to fund these issues will be provided from general property taxes.

General Obligation Capital Improvement Bonds – These bonds were issued in 2014 to refund previously outstanding EDA Lease Revenue Bonds. General Obligation Equipment Certificates – These certificates were issued to finance various equipment and motor vehicle purchases in the Capital Improvement Fund.

General Obligation Revenue Bonds – These bonds were issued for improvements or projects that directly benefit the respective enterprise funds. This debt issue will be repaid from revenue sources of the benefiting enterprise funds.

PFA Drinking Water Revolving Loans – The City entered into a $719,813 Drinking Water Revolving Loan in 2009 through the Minnesota PFA. The total amount drawn on this loan was $692,604. The City entered into an additional Drinking Water Revolving Loan in 2016 through Minnesota PFA for up to $9,074,697. The total amount drawn on the loan at December 31, 2016 was $7,714,609.


DECEMBER 31, 2016

(50)

NOTE 6 LONG-TERM LIABILITIES (CONTINUED)

C. Future Minimum Debt Payments

Minimum annual principal and interest payments to retire long-term debt are as follows:

Year Ending December 31, Principal Interest

2017 966,000 432,300 2018 982,000 408,915 2019 1,013,000 384,927

2020 1,039,000 358,462 2021 995,000 330,408

2022-2026 4,975,000 1,189,956 2027-2031 4,255,000 311,744

Totals 14,225,000$ 3,416,712$

Bonds Payable


Year Ending December 31, Principal Interest Principal Interest Totals

2017 325,000 95,550 404,031 52,045 876,626$ 2018 300,000 77,315 402,125 73,965 853,405

2019 310,000 69,040 406,683 69,836 855,559 2020 205,000 60,365 410,277 65,660 741,302

2021 210,000 54,740 414,907 61,446 741,093 2022-2026 1,145,000 181,143 2,032,641 243,099 3,601,883

2027-2031 1,030,000 50,140 1,976,659 143,077 3,199,876

2031-2035 - - 1,653,953 41,754 1,695,707 Totals 3,525,000$ 588,293$ 7,701,276$ 750,882$ 12,565,451$

Bonds Payable Loans Payable


NOTE 7 DEFINED BENEFIT PENSION PLANS – STATE-WIDE

A. Plan Description

The City of Minnetrista participates in the following cost-sharing multiple-employer defined benefit pension plans administered by the Public Employees Retirement Association of Minnesota (PERA). PERA’s defined-benefit pension plans are established and administered in accordance with Minnesota Statutes, Chapters 353 and 356. PERA’s defined-benefit pension plans are tax qualified plans under Section 401 (a) of the Internal Revenue Code. 1. General Employees Retirement Fund (GERF)

All full-time and certain part-time employees of the City are covered by the General Employees Retirement Fund (GERF). GERF members belong to either the Coordinated Plan or the Basic Plan. Coordinated Plan members are covered by Social Security and Basic Plan members are not. The Basic Plan was closed to new members in 1967. All new members must participate in the Coordinated Plan.


DECEMBER 31, 2016

(51)

NOTE 7 DEFINED BENEFIT PENSION PLANS – STATE-WIDE (CONTINUED)

A. Plan Description (Continued)

2. Public Employees Police and Fire Fund (PEPFF)

The PEPFF, originally established for police officers and firefighters not covered by a local relief association, now covers all police officers and firefighters hired since 1980. Effective July 1, 1999, the PEPFF also covers police officers and firefighters belonging to a local relief association that elected to merge with and transfer assets and administration to PERA.

B. Benefits Provided

PERA provides retirement, disability, and death benefits. Benefit provisions are established by state statute and can only be modified by the state legislature. Benefit increases are provided to benefit recipients each January. Increases are related to the funding ratio of the plan. Members in plans that are at least 90 percent funded for two consecutive years are given 2.5% increases. Members in plans that have not exceeded 90% funded, or have fallen below 80%, are given 1% increases. The benefit provisions stated in the following paragraphs of this section are current provisions and apply to active plan participants. Vested, terminated employees who are entitled to benefits but are not receiving them yet are bound by the provisions in effect at the time they last terminated their public service. 1. GERF Benefits

Benefits are based on a member’s highest average salary for any five successive years of allowable service, age, and years of credit at termination of service. Two methods are used to compute benefits for PERA’s Coordinated and Basic Plan members. The retiring member receives the higher of a step-rate benefit accrual formula (Method 1) or a level accrual formula (Method 2). Under Method 1, the annuity accrual rate for a Basic Plan member is 2.2% of average salary for each of the first 10 years of service and 2.7% for each remaining year. The annuity accrual rate for a Coordinated Plan member is 1.2% of average salary for each of the first 10 years and 1.7% for each remaining year. Under Method 2, the annuity accrual rate is 2.7% of average salary for Basic Plan members and 1.7% for Coordinated Plan members for each year of service. For members hired prior to July 1, 1989, a full annuity is available when age plus years of service equal 90 and normal retirement age is 65. For members hired on or after July 1, 1989, normal retirement age is the age for unreduced Social Security benefits capped at 66. Disability benefits are available for vested members and are based upon years of service and average high-five salary.


DECEMBER 31, 2016

(52)


B. Benefits Provided (Continued)

2. PEPFF Benefits

Benefits for the PEPFF members first hired after June 30, 2010, but before July 1, 2014, vest on a prorated basis from 50% after five years up to 100% after 10 years of credited service. Benefits for PEPFF members first hired after June 30, 2014, vest on a prorated basis from 50% after 10 years up to 100% after 20 years of credited service. The annuity accrual rate is 3% of average salary for each year of service. For PEPFF who were first hired prior to July 1, 1989, a full annuity is available when age plus years of service equal at least 90.

C. Contributions

Minnesota Statutes Chapter 353 sets the rates for employer and employee contributions. Contribution rates can only be modified by the state legislature. 1. GERF Contributions

Basic Plan members and Coordinated Plan members were required to contribute 9.1% and 6.50%, respectively, of their annual covered salary in calendar year 2015. The City was required to contribute 11.78% of pay for Basic Plan members and 7.50% for Coordinated Plan members in calendar year 2016. The City contributions to the GERF for the year ended December 31, 2016, were $94,798. The City contributions were equal to the required contributions as set by state statute.

2. PEPFF Contributions

Plan members were required to contribute 10.8% of their annual covered salary in calendar year 2016. The City was required to contribute 16.20% of pay for PEPFF members in calendar year 2016. The City contributions to the PEPFF for the year ended December 31, 2016, were $151,797. The City contributions were equal to the required contributions as set by state statute.

D. Pension Costs

1. GERF Pension Costs

At December 31, 2016, the City reported a liability of $1,721,335 for its proportionate share of the GERF’s net pension liability. The net pension liability was measured as of June 30, 2016, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of that date. The City’s proportion of the net pension liability was based on the City’s contributions received by PERA during the measurement period for employer payroll paid dates from July 1, 2015, through June 30, 2016, relative to the total employer contributions received from all of PERA’s participating employers. At June 30, 2016, the City’s proportion was .0212%


DECEMBER 31, 2016

(53)


D. Pension Costs (Continued)

1. GERF Pension Costs (Continued)

For the year ended December 31, 2016, the City recognized pension expense of $278,508 for its proportionate share of the GERF’s pension expense. At December 31, 2016, the City reported its proportionate share of the GERF’s deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

Deferred Outflows Deferred InflowsDescription of Resources of Resources

Differences Between Expected and Actual Economic Experience -$ 139,833$

Changes in Actuarial Assumptions 337,039 - Net Difference Between Projected and Actual

Earnings on Pension Plan Investments 326,717 - Changes in Proportion and Differences Between

City Contributions and Proportionate Share of Contributions 107,732 7,046

City Contributions Subsequent to the Measurement Date 46,784 -

Total 818,272$ 146,879$

A total of $46,784 reported as deferred outflows of resources related to pensions resulting from City contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ending December 31, 2016. Other amounts reported as deferred outflows and inflows of resources related to pensions will be recognized in pension expense as follows:

Pension ExpensesYear Ending December 31, Amount

2017 180,148$ 2018 180,148 2019 202,135 2020 62,178 2021 -

Thereafter -


DECEMBER 31, 2016

(54)



2. PEPFF Pension Costs

At December 31, 2016, the City reported a liability of $3,772,384 for its proportionate share of the PEPFF’s net pension liability. The net pension liability was measured as of June 30, 2016, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of that date. The City’s proportion of the net pension liability was based on the City’s contributions received by PERA during the measurement period for employer payroll paid dates from July 1, 2015, through June 30, 2016, relative to the total employer contributions received from all of PERA’s participating employers. At June 30, 2016, the City’s proportion was .094%. For the year ended December 31, 2016, the City recognized pension expense of $658,878 for its proportionate share of the PEPFF’s pension expense. The City also recognized $8,460 for the year ended December 31, 2016, as pension expense (and grant revenue) for its proportionate share of the State of Minnesota’s on-behalf contributions to the PEPFF. Legislation passed in 2013 required the State of Minnesota to begin contributing $9 million to the PEPFF each year, starting in fiscal year 2014. At December 31, 2016, the City reported its proportionate share of the PEPFF’s deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

Deferred Outflows Deferred InflowsDescription of Resources of Resources

Differences Between Expected and Actual Economic Experience -$ 432,764$

Changes in Actuarial Assumptions 2,076,107 - Net Difference Between Projected and Actual

Earnings on Pension Plan Investments 575,692 - Changes in Proportion and Differences Between

City Contributions and Proportionate Share of Contributions 25,909 -

City Contributions Subsequent to the Measurement Date 80,335 -

Total 2,758,043$ 432,764$


DECEMBER 31, 2016

(55)



2. PEPFF Pension Costs (Continued)

A total of $80,335 reported as deferred outflows of resources related to pensions resulting from City contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended December 31, 2017. Other amounts reported as deferred outflows and inflows of resources related to pensions will be recognized in pension expense as follows:

Year Ending December 31, Amount2017 482,836$ 2018 482,836 2019 482,836 2020 436,313 2021 360,123

Thereafter -

E. Actuarial Assumptions

The total pension liability in the June 30, 2016, actuarial valuation was determined using the following actuarial assumptions:

Inflation 2.70% per year Active Member Payroll Growth 3.25% per year Investment Rate of Return 7.50%

Salary increases were based on a service-related table. Mortality rates for active members, retirees, survivors, and disabilitants were based on RP-2014 tables for males or females, as appropriate, with slight adjustments. Benefit increases for retirees are assumed to be 1% per year for all future years for the General Employees Plan.

Actuarial assumptions used in the June 30, 2016, valuation were based on the results of actuarial experience studies. The most recent four-year experience study in the General Employees Plan was completed in 2015.

The following changes in actuarial assumptions occurred in 2016 for the General Employees Fund:

The assumed post-retirement benefit increase rate was changed from 1.0% per year through 2035 and 2.5% per year thereafter, to 1.0% per year for all future years.

The assumed investment return was changed from 7.9% to 7.5%. The single discount rate was changed from 7.9% to 7.5%.

Other assumptions were changed pursuant to the experience study dated June 30, 2015. The assumed future salary increases, payroll growth, and inflation were decreased by 0.25% to 3.25% for payroll growth and 2.50% for inflation.


DECEMBER 31, 2016

(56)


E. Actuarial Assumptions (Continued)

The long-term expected rate of return on pension plan investments is 7.5%. The State Board of Investment, which manages the investments of PERA, prepares an analysis of the reasonableness of the long-term expected rate of return on a regular basis using a building-block method in which best-estimate ranges of expected future rates of return are developed for each major asset class. These ranges are combined to produce an expected long-term rate of return by weighting the expected future rates of return by the target asset allocation percentages. The target allocation and best estimates of arithmetic real rates of return for each major asset class are summarized below:

Long-TermTarget Expected Real

Asset Class Allocation Rate of ReturnDomestic Equity 45% 5.50%International Equity 15% 6.00%Bonds 18% 1.45%Alternative Assets 20% 6.40%Cash 2% 0.50%

Totals 100%

F. Discount Rate

The discount rate used to measure the total pension liability was 7.5%, a reduction from the 7.9% used in 2015. The projection of cash flows used to determine the discount rate assumed that employee and employer contributions will be made at the rate specified in statute. Based on that assumption, each of the pension plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current active and inactive employees. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability.

G. Pension Liability Sensitivity

The following presents the City’s proportionate share of the net pension liability for all plans it participates in, calculated using the discount rate disclosed in the preceding paragraph, as well as what the City’s proportionate share of the net pension liability would be if it were calculated using a discount rate 1 percentage point lower or 1 percentage point higher than the current discount rate:

GERF PENSION LIABILITY 1% Decrease in 1% Increase inDiscount Rate Current Discount Discount Rate

Description (6.50%) Rate (7.50%) (8.50%)City’s Proportionate Share of the GERF

Net Pension Liability 2,444,806$ 1,721,335$ 1,125,392$

PEPFF PENSION LIABILITY 1% Decrease in 1% Increase inDiscount Rate Current Discount Discount Rate

Description (4.60%) Rate (5.60%) (6.60%)City’s Proportionate Share of the PEPFF

Net Pension Liability 5,280,836$ 3,772,384$ 2,539,863$


DECEMBER 31, 2016

(57)


H. Pension Plan Fiduciary Net Position

Detailed information about each pension plan’s fiduciary net position is available in a separately-issued PERA financial report that includes financial statements and required supplementary information. That report may be obtained on the Internet at www.mnpera.org; by writing to PERA at 60 Empire Drive #200, St. Paul, Minnesota, 55103-2088; or by calling (651) 296-7460 or 1-800-652-9026.

NOTE 8 OTHER POSTEMPLOYMENT BENEFITS

At December 31, 2009, the City adopted Governmental Accounting Standards Board (GASB) Statement No. 45, Accounting and Financial Reporting by Employers for Postemployment Benefits Other than Pensions. The City engaged an actuary to determine the City’s liability for postemployment healthcare benefits other than pensions as of January 1, 2016.

A. Plan Description

The City administers a single-employer defined benefit healthcare plan (the Retiree Health Care Plan). The plan provides healthcare insurance for eligible retirees and their spouses through the City’s group health insurance plan, which covers both active and retired members. The benefit levels, employee contributions, and employer contributions are governed by the City and can be amended by the City through the City’s collective bargaining agreements with employee groups. The Retiree Health Plan does not issue a publicly available financial report. The benefits provided are as follows:

Postemployment Insurance Benefits – All retirees of the City have the option under state law to continue their medical insurance coverage through the City from the time of retirement until the employee reaches the age of eligibility for Medicare. For members of all employee groups, the retiree must pay the full premium to continue coverage for medical insurance. The City is legally required to include any retirees for whom it provides health insurance coverage in the same insurance pool as its active employees, whether the premiums are paid by the City or the retiree. Consequently, participating retirees are considered to receive a secondary benefit known as an “implicit rate subsidy.” This benefit relates to the assumption that the retiree is receiving a more favorable premium rate than they would otherwise be able to obtain if purchasing insurance on their own, due to being included in the same pool with the City’s younger and statistically healthier active employees.


DECEMBER 31, 2016

(58)

NOTE 8 OTHER POSTEMPLOYMENT BENEFITS (CONTINUED)

B. Funding Policy

The City funds its OPEB obligation on a pay as you go basis. The City contributes none of the cost of current year premiums for eligible retired plan members and their spouses except for the implicit rate subsidy described above. For fiscal year 2016, the City contributed $757 to the plan. Plan members receiving benefits contribute 100% of their premium costs. As of December 31, 2016, there were no retirees receiving health benefits from the City’s health plans.

C. Annual OPEB Cost and Net OPEB Obligation

The City’s annual other postemployment benefit (OPEB) cost (expense) is calculated based on the annual required contribution (ARC), an amount actuarially determined in accordance with the parameters of GASB Statement 45. The ARC represents a level of funding that, if paid on an ongoing basis, is projected to cover normal cost each year and amortize any unfunded actuarial liabilities over a period not to exceed 30 years. The following table shows the components of the City’s annual OPEB cost for the year, the amount actually paid from the plan, and changes in the City’s net OPEB obligation. Annual Required Contribution 37,490$ Interest on Net OPEB Obligation 16,160 Adjustment to Annual Required Contribution (14,019)

Annual OPEB Cost (Expense) 39,631 Contributions Made (757)

Increase in Net OPEB Obligation 38,874 Net OPEB Obligation - Beginning of Year 359,120 Net OPEB Obligation - End of Year 397,994$

The City’s annual OPEB cost, the percentage of the annual OPEB cost contributed to the plan, and the net OPEB obligation for 2016:

Percentage Fiscal Annual of Annual NetYear OPEB OPEB Cost OPEB

Ended Cost Contributed ObligationDecember 31, 2016 39,631$ 1.9% 397,994$ December 31, 2015 45,828 7.2% 359,120 December 31, 2014 43,872 2.3% 316,606

D. Funded Status and Funding Progress

As of January 1, 2016, the most recent actuarial valuation date, the City’s unfunded actuarial accrued liability (UAAL) was $269,317. The annual payroll for active employees covered by the plan in the actuarial valuation was $2,043,000 for a ratio of UAAL to covered payroll of 13.2%.


DECEMBER 31, 2016

(59)

NOTE 8 OTHER POSTEMPLOYMENT BENEFITS (CONTINUED)

D. Funded Status and Funding Progress (Continued)

Actuarial valuations of an ongoing plan involve estimates of the value of reported amounts and assumptions about the probability of occurrence of events far into the future. Examples include assumptions about future employment, mortality, and healthcare cost trends. Amounts determined regarding the funded status of the plan and the annual required contributions of the employer are subject to continual revision as actual results are compared with past expectations and new estimates are made about the future. The schedule of funding progress, presented as required supplementary information following the notes to the financial statements, presents multiyear trend information about whether the actuarial value of plan assets is increasing or decreasing over time relative to the actuarial accrued liabilities for benefits.

E. Actuarial Methods and Assumptions

Projections of benefits for financial reporting purposes are based on the substantive plan (the plan as understood by the employer and plan members) and include the types of benefits provided at the time of each valuation and the historical pattern of sharing of benefit costs between the employer and plan members to that point. The actuarial methods and assumptions used include techniques that are designed to reduce the effects of short-term volatility in actuarial accrued liabilities and the actuarial value of assets, consistent with the long-term perspective of the calculations. In the January 1, 2016 actuarial valuation, the projected unit credit actuarial cost method was used. The actuarial assumptions included a 4.5% investment rate of return (net of administrative expenses), which is a blended rate of the expected long-term investment returns on plan assets and on the employer’s own investments calculated based on the funded level of the plan at the valuation date. The initial healthcare trend rate was negative 10% in 2016, 9% in 2017 increasing by 1% annually to 12% in 2020 and then it will be reduced by decrements to an ultimate rate of 5% after twelve years. The rate includes a 3.5% inflation rate. The UAAL is being amortized as a level percentage of projected payrolls on an open basis. The remaining amortization period at December 31, 2016 was not to exceed 30 years.

Actuarial UAAL as aActuarial Accrued Percentage

Actuarial Value of Liability Unfunded Funded Covered of CoveredValuation Assets (AAL) AAL Ratio Payroll Payroll

Date (a) (b) (b-a) (a/b) (c ) ((b-a)/c)1/1/2016 -$ 269,317$ 269,317$ - 2,043,000$ 13.2%1/1/2014 - 284,154 284,154 - 1,715,253 16.6%1/1/2012 - 275,566 275,566 - 1,785,728 15.4%


DECEMBER 31, 2016

(60)

NOTE 9 FUND BALANCES

Certain portions of fund balance are restricted to provide for funding on certain long-term liabilities or as required by other outside parties. Restricted and Assigned fund balances at December 31, 2016, are as follows: A. Restricted for Debt Service – This represents amounts which are restricted for future

debt payments. B. Restricted for Parkland Acquisitions and Improvements – Represents amounts

which are received through park dedication fees and are restricted for parkland acquisitions and improvements.

C. Restricted for Road Maintenance – Represents amounts assigned by the City Council to be used for various road maintenance projects.

D. Committed for Emergency Warning Siren – Represents amounts assigned by the City

Council for the replacement of the emergency warning siren system.

E. Committed for Tree Replacement – Represents amounts assigned by the City Council to be used for various tree replacement projects.

F. Assigned for Subsequent Year Budget – Represents the portion of fund balance

which is assigned by the City to be spent down in the subsequent year. G. Assigned for Capital Plan Improvements – Represents amounts which are assigned

by the City to finance future capital projects which are a part of the City’s Capital Improvement Plan.

H. Assigned for Capital Projects – Represents amounts which are assigned by the City

for various capital projects.

NOTE 10 COMMITMENTS AND CONTINGENCIES

A. Federal and State Revenue

Amounts recorded or receivable from state agencies are subject to agency audit and adjustment. Any disallowed claims, including amounts already collected, may constitute a liability of the applicable funds. The amount, if any, of claims which may be disallowed by the grantor agencies cannot be determined at this time, although the City expects such amounts, if any, to be immaterial.

B. Litigation

The City attorney has indicated that existing and pending lawsuits, claims and other actions in which the City is a defendant are either covered by insurance; of an immaterial amount; or, in the judgment of the City attorney, remotely recoverable by plaintiffs.


DECEMBER 31, 2016

(61)

NOTE 10 COMMITMENTS AND CONTINGENCIES (CONTINUED)

C. Public Safety Contract

The City has a contract to provide public safety service to the City of St. Bonifacius, Minnesota. The annual service fee will be determined based on a percentage of the City’s annual police department budget. The percentage of the annual budget to be paid by the City of Bonifacius will be based on the respective populations and tax capacities of the two cities. During 2016, the City received $204,286 from the City of St. Bonifacius for public safety services.

D. Fire Protection Services Contract

The City has contracted with the cities of St. Bonifacius and Mound, Minnesota to provide fire protection services for portions of the City. The annual fee will be determined based on a formula that includes the level of services provided and the market values of the fire service area covered by the contract. The City paid $424,413 for fire protection services in 2016.

E. Public Safety Building

The City of Mound issued general obligation bonds to finance the construction of a public safety building, a portion of which is used for the Mound Police Department and the other portion used by the area fire service, which consists of five area cities, including the City of Minnetrista. As part of its annual fee for fire protection services, the City has agreed to contribute its proportionate share of the area fire service’s debt service obligation on the City of Mound’s general obligation bonds. The City’s payments of $68,104 for 2016 are included in debt service principal $(60,728) and interest $(7,376) in the governmental fund financial statements. Future payments are contingent upon the City continuing participation in the area fire service.

F. Construction Commitments

The City entered into contracts in 2016 as follows:

Final Contracted Expended Through RemainingProject Amount 12/31/2016 Commitment

City of Minnetrista Water Treatment Facilities 7,946,886$ 7,652,892$ 293,994$ Watermain Improvement Project 2,039,398 1,895,420 143,978

Total 9,986,284$ 9,548,312$ 437,972$

REQUIRED SUPPLEMENTARY INFORMATION

CITY OF MINNETRISTA SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES

GENERAL FUND – BUDGET TO ACTUAL (GAAP BASIS) YEAR ENDED DECEMBER 31, 2016

(62)

Over (Under)

Original Final Actual Final Budget

REVENUEProperty Taxes 3,232,890$ 3,232,890$ 3,240,129$ 7,239$ Special Assessments - - 189 189 Licenses and Permits 533,500 533,500 652,035 118,535 Intergovernmental Revenue 131,800 131,800 130,877 (923) Charges for Services 284,186 284,186 329,901 45,715 Fines and Forfeits 56,000 56,000 47,632 (8,368) Other Revenue:

Investment Earnings 40,000 40,000 34,255 (5,745) Miscellaneous Revenue 128,891 128,891 105,247 (23,644)

Total Revenue 4,407,267 4,407,267 4,540,265 132,998

EXPENDITURESGeneral Government:

Mayor and City Council 38,598 38,598 33,308 (5,290) Administration 483,847 486,104 522,536 36,432 Elections 20,250 20,250 14,201 (6,049) Assessing 114,000 114,000 124,000 10,000 Legal 96,000 96,000 115,376 19,376 Planning 231,229 236,658 248,074 11,416 Government Building 78,835 78,835 80,907 2,072

Total General Government 1,062,759 1,070,445 1,138,402 67,957

Public Safety:Police 1,852,514 1,855,863 1,722,803 (133,060) Fire 410,040 410,040 424,413 14,373 Inspection and Zoning 166,695 173,999 183,441 9,442

Total Public Safety 2,429,249 2,439,902 2,330,657 (109,245)

Public Works:Other 928,199 968,199 893,846 (74,353)

Parks and Recreation:Other 148,874 148,874 155,671 6,797

Miscellaneous:

Other 96,500 45,465 17,294 (28,171)

Total Expenditures 4,665,581 4,672,885 4,535,870 (137,015)

EXCESS (DEFICIENCY) OF REVENUE OVER (UNDER) EXPENDITURES (258,314) (265,618) 4,395 270,013

OTHER FINANCE SOURCES (USES)Transfers In - - 36,323 36,323 Transfers Out - (275,000) (275,000) - Proceeds from Sale of Capital Assets - - 27,946 27,946

Total Other Finance Sources (Uses) - (275,000) (210,731) 64,269

NET CHANGE IN FUND BALANCES (258,314)$ (540,618)$ (206,336) 334,282$

FUND BALANCESBeginning of Year 3,218,599

End of Year 3,012,263$

Budgeted Amounts

CITY OF MINNETRISTA SCHEDULE OF FUNDING PROGRESS FOR POSTEMPLOYMENT BENEFIT PLAN

DECEMBER 31, 2016

(63)

Actuarial UAAL as a

Actuarial Accrued Percentage Actuarial Value of Liability Unfunded Funded Covered of CoveredValuation Assets (AAL) AAL Ratio Payroll Payroll

Date (a) (b) (b-a) (a/b) (c ) ((b-a)/c)1/1/2016 -$ 269,317$ 269,317$ - 2,043,000$ 13.2%1/1/2014 - 284,154 284,154 - 1,715,253 16.6%1/1/2012 - 275,566 275,566 - 1,785,728 15.4%

CITY OF MINNETRISTA PERA SCHEDULE OF THE CITY’S PROPORTIONATE SHARE

OF THE NET PENSION LIABILITY DECEMBER 31, 2016

(64)

GERF Schedule of the City’s Proportionate Share of the Net Pension LiabilityLast Three Fiscal Years*

Measurement Measurement MeasurementDate 6/30/2016 Date 6/30/2015 Date 6/30/2014

City’s Proportion of the Net Pension Liability 0.0212% 0.0183% 0.0186%City’s Proportionate Share of the Net Pension Liability 1,721,335$ 948,401$ 873,735$ City’s Covered-Employee Payroll 1,317,129$ 1,077,624$ 1,008,276$ City’s Proportionate Share of the Net Pension Liability as a Percentage of Its Covered-Employee Payroll 130.69% 88.01% 86.66%Plan Fiduciary Net Position as a Percentage of the Total Pension Liability 68.91% 78.20% 78.70%

* The Amounts Presented for Each Fiscal Year were Determined as of 6/30.

PEPFF Schedule of the City’s Proportionate Share of the Net Pension LiabilityLast Three Fiscal Years*

Measurement Measurement MeasurementDate 6/30/2016 Date 6/30/2015 Date 6/30/2014

City’s Proportion of the Net Pension Liability 0.0940% 0.0920% 0.0910%City’s Proportionate Share of the Net Pension Liability 3,772,384$ 1,045,335$ 982,837$ City’s Covered-Employee Payroll 904,985$ 845,708$ 788,333$ City’s Proportionate Share of the Net Pension Liability as a Percentage of Its Covered-Employee Payroll 416.84% 123.60% 124.67%Plan Fiduciary Net Position as a Percentage of the Total Pension Liability 63.88% 86.61% 87.10%

* The Amounts Presented for Each Fiscal Year were Determined as of 6/30.

CITY OF MINNETRISTA PERA SCHEDULE OF CITY CONTRIBUTIONS

DECEMBER 31, 2016

(65)

GERF Schedule of City ContributionsLast Three Fiscal Years

2016 2015 2014

Statutorily Required Contribution 94,798$ 92,221$ 73,100$ Contributions in Relation to the Statutorily Required Contribution (94,798) (92,221) (73,100) Contribution Deficiency (Excess) -$ -$ -$

City’s Covered-Employee Payroll 1,263,973$ 1,229,613$ 1,008,276$

Contributions as a Percentage of Covered Employee Payroll 7.50% 7.50% 7.25% PEPFF Schedule of City ContributionsLast Three Fiscal Years

2016 2015 2014

Statutorily Required Contribution 151,797$ 144,518$ 127,710$ Contributions in Relation to the Statutorily Required Contribution (151,797) (144,518) (127,710) Contribution Deficiency (Excess) -$ -$ -$

City’s Covered-Employee Payroll 937,019$ 892,086$ 788,333$

Contributions as a Percentage of Covered Employee Payroll 16.20% 16.20% 16.20%

COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES

CITY OF MINNETRISTA NONMAJOR GOVERNMENTAL FUNDS

COMBINING BALANCE SHEET DECEMBER 31, 2016

(66)

Special Debt Capital

Revenue Service Project TotalsASSETS

Cash and Investments 1,318,484$ 1,655,685$ 397,965$ 3,372,134$ Receivables:

Accrued Interest 2,779 3,463 840 7,082 Delinquent Special Assessments - 528,274 - 528,274 Other Special Assessments Receivable - 209,612 - 209,612

Due from Other Governmental Units - 309,349 - 309,349

Total Assets 1,321,263$ 2,706,383$ 398,805$ 4,426,451$

LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND FUND BALANCE

LIABILITIES

Accounts and Contracts Payable 64,565$ -$ 58,724$ 123,289$ Deposits - - 149,845 149,845

Total Liabilities 64,565 - 208,569 273,134

DEFERRED INFLOWS OF RESOURCESUnavailable Revenue - Special Assessment - 737,886 - 737,886 Unavailable Revenue - Other - 301,933 - 301,933

Total Deferred Inflows of Resources - 1,039,819 - 1,039,819

FUND BALANCE Restricted:

Debt Service - 1,666,564 - 1,666,564 Parkland Acquisitions and Improvement 820,461 - - 820,461 Road Maintenance 29,456 - - 29,456

Committed:Emergency Warning Siren Operation 190,610 - - 190,610 Tree Replacement 216,171 - - 216,171

Assigned: Capital Plan Improvements - - 326,804 326,804

Unassigned - - (136,568) (136,568) Total Fund Balance 1,256,698 1,666,564 190,236 3,113,498

Total Liabilities, Deferred Inflows of Resources, and Fund Balance 1,321,263$ 2,706,383$ 398,805$ 4,426,451$

CITY OF MINNETRISTA NONMAJOR GOVERNMENTAL FUNDS

COMBINING STATEMENT OF REVENUE, EXPENDITURES, AND CHANGES IN FUND BALANCES


(67)

Special Debt Capital

Revenue Service Project Totals

REVENUEProperty Taxes 150,000$ 767,175$ -$ 917,175$ Special Assessments - 155,032 - 155,032 Intergovernmental Revenue 84,670 - - 84,670 Other Revenue:

Investment Earnings 19,692 10,077 4,254 34,023 Miscellaneous Revenue 78,333 50,932 - 129,265

Total Revenue 332,695 983,216 4,254 1,320,165

EXPENDITURES Current:

General Government:Administration - - 165,468 165,468

Public Works Other 397,627 - - 397,627

Capital Outlay:

Other 464,116 - 388,840 852,956

Debt Service: Principal Retirement - 706,728 - 706,728 Interest and Fiscal Charges - 257,125 7,604 264,729

Total Expenditures 861,743 963,853 561,912 2,387,508

EXCESS (DEFICIENCY) OF REVENUE OVER (UNDER) EXPENDITURES (529,048) 19,363 (557,658) (1,067,343)

OTHER FINANCE SOURCES (USES) Issuance of Bonds and Other Debt - - 375,000 375,000 Premium on Debt Issued - - 20,739 20,739 Transfers In 150,000 39,408 125,000 314,408 Transfers Out (39,408) (36,323) - (75,731)

Total Other Finance Sources (Uses) 110,592 3,085 520,739 634,416

NET CHANGE IN FUND BALANCES (418,456) 22,448 (36,919) (432,927)

FUND BALANCESBeginning of Year 1,675,154 1,644,116 227,155 3,546,425

End of Year 1,256,698$ 1,666,564$ 190,236$ 3,113,498$

NONMAJOR SPECIAL REVENUE FUNDS

Nonmajor special revenue funds are used to account for revenue derived from specific revenue sources that are legally restricted to expenditures for specific purposes. Emergency Warning Siren Fund – Used to account for amounts received and related expenditures for the replacement of the City’s emergency warning siren system. Park Fund – Used to account for received park dedication fees to be used for land acquisition and park development. Road Maintenance Fund – Used to account for amounts received and related expenditures for various road maintenance projects of the City. Tree Replacement Fund – Used to account for amounts received and related expenditures for various tree replacement projects of the City.

CITY OF MINNETRISTA NONMAJOR SPECIAL REVENUE FUNDS


(68)

Emergency Park Road Tree

Warning Siren Development Maintenance Replacement(402) (404) (406) (407) Totals

ASSETS

Cash and Investments 190,209$ 840,472$ 72,087$ 215,716$ 1,318,484$ Receivables:

Accrued Interest 401 1,771 152 455 2,779

Total Assets 190,610$ 842,243$ 72,239$ 216,171$ 1,321,263$

LIABILITIES AND FUND BALANCE

LIABILITIESAccounts and Contracts Payable -$ 21,782$ 42,783$ -$ 64,565$

FUND BALANCERestricted:

Parkland Acquisitions and Improvement - 820,461 - - 820,461 Road Maintenance - - 29,456 - 29,456

CommittedEmergency Warning Siren Operation 190,610 - - - 190,610 Tree Replacement - - - 216,171 216,171

Total Fund Balance 190,610 820,461 29,456 216,171 1,256,698

Total Liabilities and Fund Balance 190,610$ 842,243$ 72,239$ 216,171$ 1,321,263$

CITY OF MINNETRISTA NONMAJOR SPECIAL REVENUE FUNDS

COMBINING STATEMENT OF REVENUE, EXPENDITURES, AND CHANGES IN FUND BALANCES YEAR ENDED DECEMBER 31, 2016

(69)

Emergency Park Road Tree

Warning Siren Development Maintenance Replacement (402) (404) (406) (407) Totals

REVENUEProperty Taxes -$ -$ 150,000$ -$ 150,000$ Intergovernmental Revenue - - 84,670 - 84,670 Other Revenue:

Investment Earnings 1,941 13,663 1,786 2,302 19,692 Miscellaneous Revenue 833 77,500 - - 78,333

Total Revenue 2,774 91,163 236,456 2,302 332,695

EXPENDITURESPublic Works

Other - - 393,706 3,921 397,627

Capital Outlay - 459,344 - 4,772 464,116

Total Expenditures - 459,344 393,706 8,693 861,743

EXCESS (DEFICIENCY) OF REVENUE OVER (UNDER) EXPENDITURES 2,774 (368,181) (157,250) (6,391) (529,048)

OTHER FINANCE SOURCES (USES) Transfers In - - 150,000 - 150,000 Transfers Out - (14,383) (25,025) - (39,408)

Total Other Finance Sources (Uses) - (14,383) 124,975 - 110,592

NET CHANGE IN FUND BALANCES 2,774 (382,564) (32,275) (6,391) (418,456)

FUND BALANCESBeginning of Year 187,836 1,203,025 61,731 222,562 1,675,154

End of Year 190,610$ 820,461$ 29,456$ 216,171$ 1,256,698$

CITY OF MINNETRISTA EMERGENCY WARNING SIREN FUND

SCHEDULE OF REVENUE, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL (GAAP BASIS)


(70)

Budgeted Amounts Over (Under)

Original and Final Actual Final Budget

REVENUEInvestment Earnings 1,000$ 1,941$ 941$ Miscellaneous Revenue 2,000 833 (1,167)

Total Revenue 3,000 2,774 (226)

EXPENDITURESCapital Outlay:

Other 2,000 - (2,000)

NET CHANGE IN FUND BALANCES 1,000$ 2,774 1,774$

FUND BALANCESBeginning of Year 187,836

End of Year 190,610$

CITY OF MINNETRISTA PARK DEVELOPMENT AND ACQUISITION FUND



(71)

Budgeted Amounts Over (Under)

Original and Final Actual Final BudgetREVENUE

Investment Earnings 15,000$ 13,663$ (1,337)$ Miscellaneous Revenue 100,000 77,500 (22,500)

Total Revenue 115,000 91,163 (23,837)

EXPENDITURESCapital Outlay:

Other 545,500 459,344 (86,156)

EXCESS (DEFICIENCY) OF REVENUE OVER (UNDER) EXPENDITURES (430,500) (368,181) 62,319

OTHER FINANCE SOURCES (USES)Transfers In (Out) (14,383) (14,383) -

NET CHANGE IN FUND BALANCES (444,883)$ (382,564) 62,319$

FUND BALANCESBeginning of Year 1,203,025


CITY OF MINNETRISTA ROAD MAINTENANCE FUND



(72)

Over (Under)

Original Final Actual Final BudgetREVENUE

Property Taxes 150,000$ 150,000$ 150,000$ -$ Intergovernmental Revenue 80,000 80,000 84,670 4,670 Investment Earnings 50,000 5,000 1,786 (3,214)

Total Revenue 280,000 235,000 236,456 1,456

EXPENDITURESStreets:

Other 245,000 395,000 393,706 (1,294)

EXCESS (DEFICIENCY) OF REVENUE OVER (UNDER) EXPENDITURES 35,000 (160,000) (157,250) 2,750

OTHER FINANCE SOURCES (USES)Transfers In (Out) - 125,000 124,975 (25)

NET CHANGE IN FUND BALANCES 35,000$ (35,000)$ (32,275) 2,725$


End of Year 29,456$

Budgeted Amounts

CITY OF MINNETRISTA TREE REPLACEMENT FUND



(73)

Over (Under)


Investment Earnings 1,665$ 1,665$ 2,302$ 637$

EXPENDITURESStreets:

Other - - 3,921 3,921

Capital Outlay: 30,000 30,000 4,772 (25,228)

Total Expenditures 30,000 30,000 8,693 (21,307)

NET CHANGE IN FUND BALANCES (28,335)$ (28,335)$ (6,391) 21,944$



Budgeted Amounts

NONMAJOR DEBT SERVICE FUNDS

Nonmajor debt service funds are used to account for the accumulation of resources used for the payment of principal, interest, and fiscal charges on various City bond issues.

CITY OF MINNETRISTA NONMAJOR DEBT SERVICE FUNDS


(74)

Enchanted

Mound Fire Bridge G.O. EquipmentImprovement Improvement G.O. Improvement G.O. Improvement G.O. Improvement G.O. Improvement Certificates

Bonds of 2003 Bonds of 2003 Bonds of 2007A Bonds of 2014B Bonds of 2010A Bonds of 2012A of 2015A(514) (525) (526) (527) (528) (529) (501) Totals

ASSETS

Cash and Investments 11,263$ -$ 33,918$ 354,250$ 1,005,072$ 110,400$ 140,782$ 1,655,685$ Receivables:

Accrued Interest - - 71 746 2,117 233 296 3,463 Delinquent Special Assessments - - - - 487,941 40,333 - 528,274

Other Special Assessments Receivable - - 203,840 - 5,772 - - 209,612 Due from Other Governmental Units 724 - 206 3,697 1,232 301,932 1,558 309,349

Total Assets 11,987$ -$ 238,035$ 358,693$ 1,502,134$ 452,898$ 142,636$ 2,706,383$

LIABILITIES, DEFERRED INFLOWSOF RESOURCES, AND FUND BALANCE

LIABILITIESAccounts and Contracts Payable -$ -$ -$ -$ -$ -$ -$ -$

DEFERRED INFLOWS OF RESOURCESUnavailable Revenue - Special Assessment - - 203,840 - 493,713 40,333 - 737,886

Unavailable Revenue - Other - - - - - 301,933 - 301,933 Total Deferred Inflows of Resources - - 203,840 - 493,713 342,266 - 1,039,819

FUND BALANCERestricted:

Debt Service 11,987 - 34,195 358,693 1,008,421 110,632 142,636 1,666,564 Total Liabilities, Deferred Inflows of

Resources, and Fund Balance 11,987$ -$ 238,035$ 358,693$ 1,502,134$ 452,898$ 142,636$ 2,706,383$

CITY OF MINNETRISTA NONMAJOR DEBT SERVICE FUNDS

COMBINING STATEMENT OF REVENUE, EXPENDITURES, AND CHANGES IN FUND BALANCES YEAR ENDED DECEMBER 31, 2016

(75)

Mound Fire Bridge G.O. Equipment

Improvement Improvement G.O. Improvement G.O. Improvement G.O. Improvement G.O. Improvement Certificates Bonds of 2003 Bonds of 2003 Bonds of 2007A Bonds of 2014B Bonds of 2010A Bonds of 2012A of 2015A

(514) (525) (526) (527) (528) (529) (501) TotalsREVENUE

Property Taxes 71,376$ 35,466$ 20,322$ 364,809$ 121,546$ -$ 153,656$ 767,175$ Special Assessments - 4,954 32,439 - 112,089 5,550 - 155,032 Other Revenue:

Investment Earnings - 1,114 494 (68) 7,822 822 (107) 10,077 Miscellaneous Revenue - - - 19,664 - 31,268 - 50,932

Total Revenue 71,376 41,534 53,255 384,405 241,457 37,640 153,549 983,216

EXPENDITURESDebt Service:

Principal Retirement 60,728 115,000 40,000 235,000 145,000 50,000 61,000 706,728 Interest and Fiscal Charges 7,376 3,033 16,538 131,118 80,399 12,682 5,979 257,125

Total Debt Service 68,104 118,033 56,538 366,118 225,399 62,682 66,979 963,853

EXCESS (DEFICIENCY) OF REVENUE OVER (UNDER) EXPENDITURES 3,272 (76,499) (3,283) 18,287 16,058 (25,042) 86,570 19,363

OTHER FINANCE SOURCES (USES) Transfers In - - - - 14,383 25,025 - 39,408 Transfers Out - (36,323) - - - - - (36,323)

Total Other Finance Sources (Uses) - (36,323) - - 14,383 25,025 - 3,085

NET CHANGE IN FUND BALANCES 3,272 (112,822) (3,283) 18,287 30,441 (17) 86,570 22,448

FUND BALANCESBeginning of Year 8,715 112,822 37,478 340,406 977,980 110,649 56,066 1,644,116

End of Year 11,987$ -$ 34,195$ 358,693$ 1,008,421$ 110,632$ 142,636$ 1,666,564$

CITY OF MINNETRISTA MOUND FIRE IMPROVEMENT BONDS OF 2003 FUND



(76)

Over (Under)


Property Taxes 72,000$ 72,000$ 71,376$ (624)$


Principal Retirement 72,000 72,000 60,728 (11,272)

NET CHANGE IN FUND BALANCES -$ -$ 3,272 3,272$


End of Year 11,987$

Budgeted Amounts

CITY OF MINNETRISTA BRIDGE IMPROVEMENT BONDS OF 2003 FUND



(77)

Over (Under)


Property Taxes 36,600$ 36,600$ 35,466$ (1,134)$ Special Assessments 6,000 6,000 4,954 (1,046) Investment Earnings 1,000 1,000 1,114 114

Total Revenue 43,600 43,600 41,534 (2,066)


Principal Retirement 35,000 35,000 115,000 80,000 Interest and Fiscal Charges - 5,065 3,033 (2,032)

Total Debt Service 35,000 40,065 118,033 77,968

Excess (Deficiency) of Revenue Over (Under) Expenditures 8,600 3,535 (76,499) (80,034)

OTHER FINANCE SOURCES (USES)Transfers In (Out) - - (36,323) (36,323)

NET CHANGE IN FUND BALANCES 8,600$ 3,535$ (112,822) (116,357)$


End of Year -$

Budgeted Amounts

CITY OF MINNETRISTA G.O. IMPROVEMENT BONDS OF 2007A FUND



(78)

Over (Under)


Property Taxes 20,500$ 20,500$ 20,322$ (178)$ Special Assessments 35,000 35,000 32,439 (2,561) Investment Earnings 2,000 2,000 494 (1,506)

Total Revenue 57,500 57,500 53,255 (4,245)


Principal Retirement 40,000 40,000 40,000 - Interest and Fiscal Charges 18,550 18,550 16,538 (2,012)

Total Debt Service 58,550 58,550 56,538 (2,012)

NET CHANGE IN FUND BALANCES (1,050)$ (1,050)$ (3,283) (2,233)$


End of Year 34,195$

Budgeted Amounts

CITY OF MINNETRISTA G.O. IMPROVEMENT BONDS OF 2014B FUND



(79)

Over (Under)


Property Taxes 368,000$ 368,000$ 364,809$ (3,191)$ Investment Earnings 1,000 1,000 (68) (1,068) Miscellaneous Revenue 19,665 19,665 19,664 (1)

Total Revenue 388,665 388,665 384,405 (4,260)




NET CHANGE IN FUND BALANCES 21,540$ 21,540$ 18,287 (3,253)$



Budgeted Amounts




(80)

Over (Under)


Property Taxes 122,609$ 122,609$ 121,546$ (1,063)$ Special Assessments 90,000 90,000 112,089 22,089 Investment Earnings 2,500 2,500 7,822 5,322 Miscellaneous Revenue 20,000 20,000 - (20,000)

Total Revenue 235,109 235,109 241,457 6,348


Principal Retirement 145,000 145,000 145,000 - Interest and Fiscal Charges 80,406 80,406 80,399 (7)

Total Debt Service 225,406 225,406 225,399 (7)

Excess (Deficiency) of Revenue Over (Under) Expenditures 9,703 9,703 16,058 6,355

OTHER FINANCE SOURCES (USES)Transfers In (Out) - 14,383 14,383 -

NET CHANGE IN FUND BALANCES 9,703$ 24,086$ 30,441 6,355$


End of Year 1,008,421$

Budgeted Amounts




(81)

Over (Under)


Special Assessments 20,000$ 20,000$ 5,550$ (14,450)$ Investment Earnings - - 822 822 Miscellaneous Revenue - - 31,268 31,268

Total Revenue 20,000 20,000 37,640 17,640


Principal Retirement 20,000 20,000 50,000 30,000 Interest and Fiscal Charges 11,929 11,929 12,682 753


EXCESS (DEFICIENCY) OF REVENUE OVER (UNDER) EXPENDITURES (11,929) (11,929) (25,042) (13,113)

OTHER FINANCE SOURCES (USES)Transfers In (Out) 25,000 25,000 25,025 25

NET CHANGE IN FUND BALANCES 13,071$ 13,071$ (17) (13,088)$



Budgeted Amounts

CITY OF MINNETRISTA G.O. EQUIPMENT CERTIFICATES OF 2015A FUND



(82)

Over (Under)


Property Taxes 155,000$ 155,000$ 153,656$ (1,344)$ Investment Earnings 500 500 (107) (607)

Total Revenue 155,500 155,500 153,549 (1,951)







Budgeted Amounts




(83)

Over (Under)


Special Assessments 296,000$ 296,000$ 364,816$ 68,816$ Investment Earnings 5,000 5,000 5,936 936

Total Revenue 301,000 301,000 370,752 69,752


Principal Retirement 200,000 200,000 200,000 - Interest and Fiscal Charges 96,087 96,087 97,080 993

Total Debt Service 296,087 296,087 297,080 993




Budgeted Amounts

CITY OF MINNETRISTA G.O. IMPROVEMENT BONDS OF 2013B FUND



(84)

Over (Under)


Special Assessments 230,000$ 230,000$ 222,349$ (7,651)$ Investment Earnings 2,000 2,000 1,848 (152)

Total Revenue 232,000 232,000 224,197 (7,803)


Principal Retirement 135,000 135,000 135,000 - Interest and Fiscal Charges 95,110 95,110 97,102 1,992


NET CHANGE IN FUND BALANCES 1,890$ 1,890$ (7,905) (9,795)$



Budgeted Amounts

NONMAJOR CAPITAL PROJECT FUNDS

Nonmajor capital project funds are used to account for the financial resources to be used for the acquisition or construction of major capital facilities. Capital Improvement Fund – Used to account for the resources accumulated and capital expenditures for projects which are a part of the City’s Capital Improvement Plan. Street Improvement Fund – Used to account for the resources accumulated and capital expenditures related to various street improvement projects.

CITY OF MINNETRISTA NONMAJOR CAPITAL PROJECT FUNDS


(85)

Capital Street

Improvement Improvement (401) (490) Totals

ASSETS

Cash and Investments 330,760$ 67,205$ 397,965$ Receivables:

Accrued Interest 698 142 840

Total Assets 331,458$ 67,347$ 398,805$

LIABILITIES AND FUND BALANCE

LIABILITIESAccounts and Contracts Payable 4,654$ 54,070$ 58,724$ Deposits - 149,845 149,845

Total Liabilities 4,654 203,915 208,569

FUND BALANCEAssigned:

Capital Plan Improvements 326,804 - 326,804 Unassigned - (136,568) (136,568)

Total Fund Balance 326,804 (136,568) 190,236

Total Liabilities and Fund Balance 331,458$ 67,347$ 398,805$

CITY OF MINNETRISTA NONMAJOR CAPITAL PROJECT FUNDS

COMBINING STATEMENT OF REVENUE, EXPENDITURES, AND CHANGES IN FUND BALANCE


(86)

Capital Street

Improvement Improvement(401) (490) Totals

REVENUEOther Revenue:

Investment Earnings 2,568$ 1,686$ 4,254$

EXPENDITURESGeneral Government

Administration 2,754 162,714 165,468

Capital Outlay:Other 388,840 - 388,840

Debt ServiceInterest and Fiscal Charges 7,604 - 7,604

Total Expenditures 399,198 162,714 561,912

DEFICIENCY OF REVENUE UNDER EXPENDITURES (396,630) (161,028) (557,658)

OTHER FINANCE SOURCES (USES) Issuance of Bonds and Other Debt 375,000 - 375,000 Premium on Debt Issued 20,739 - 20,739 Transfers In 125,000 - 125,000

Total Other Finance Sources (Uses) 520,739 - 520,739

NET CHANGE IN FUND BALANCE 124,109 (161,028) (36,919)

FUND BALANCESBeginning of Year 202,695 24,460 227,155

End of Year 326,804$ (136,568)$ 190,236$

CITY OF MINNETRISTA CAPITAL IMPROVEMENT FUND



(87)

Over (Under)


Investment Earnings 2,000$ 2,000$ 2,568$ 568$

EXPENDITURESGeneral Government:

Administration 12,550 12,550 2,754 (9,796)

Capital Outlay:Other 437,450 562,450 388,840 (173,610)

Debt Service:Fiscal Charges - - 7,604 7,604

Total Expenditures 450,000 575,000 399,198 (175,802)

EXCESS (DEFICIENCY) OF REVENUE OVER (UNDER) EXPENDITURES (448,000) (573,000) (396,630) 176,370

OTHER FINANCE SOURCES (USES)Issuance of Equipment Certificates 400,000 400,000 395,739 (4,261) Transfers In (Out) - 125,000 125,000 -

Total Other Finance Sources 400,000 525,000 520,739 (4,261)

NET CHANGE IN FUND BALANCES (48,000)$ (48,000)$ 124,109 172,109$



Budgeted Amounts

STATISTICAL SECTION (UNAUDITED)

This part of Minnetrista, Minnesota’s Comprehensive Annual Financial Report presents detailed information as a context for understanding what information in the financial statements, note disclosures, and required supplementary information says about City’s overall financial health.

Contents

Financial Trends These schedules contain trend information to help the reader understand how the City’s financial performance and well-being have changed over time. Revenue Capacity These schedules contain information to help the reader assess the City’s most significant local revenue source, the property tax. Debt Capacity These schedules contain information to help the reader assess the affordability of the City’s current level of outstanding debt and the City’s ability to issue additional debt in the future. Demographic and Economic Information These schedules offer demographic and economic indicators to help the reader understand the environment within the City which the City’s financial activities take place. Operating Information These schedules contain service and infrastructure data to help the reader understand how the information in the City’s financial report relates to services the City provides and activities it performs. Sources: Unless otherwise noted, the information in these schedules is derived from the CAFR for the relevant year.

CITY OF MINNETRISTA NET POSITION BY COMPONENT

LAST TEN FISCAL YEARS (ACCRUAL BASIS OF ACCOUNTING)

(88)

2007 2008 2009 2010 2011 2012 2013 2014 2015 2016

Governmental Activities:

Net Investment in Capital Assets 17,005,628$ 17,155,765$ 17,238,125$ 17,025,689$ 16,434,576$ 15,566,817$ 15,964,011$ 16,231,151$ 16,563,080$ 16,599,988$

Restricted 2,956,183 2,971,265 1,344,446 3,161,411 3,157,089 3,933,026 9,889,947 10,647,419 9,271,437 7,706,179

Unrestricted 524,825 134,772 2,439,958 2,597,269 2,797,210 2,726,677 1,857,939 2,991,147 1,857,033 3,457,549

Total Governmental Activities Net Position 20,486,636$ 20,261,802$ 21,022,529$ 22,784,369$ 22,388,875$ 22,226,520$ 27,711,897$ 29,869,717$ 27,691,550$ 27,763,716$

Business-Type Activities:


Unrestricted 4,604,997 4,466,518 3,430,159 3,360,577 3,583,305 4,042,164 4,495,729 4,962,343 3,833,870 6,922,646

Total Business-Type Activities Net Position 15,138,638$ 15,492,940$ 15,163,684$ 14,729,416$ 14,833,565$ 14,818,933$ 15,059,576$ 16,132,282$ 16,609,819$ 18,769,233$

Primary Government:


Restricted 2,956,183 2,971,265 1,344,446 3,161,411 3,157,089 3,933,026 9,889,947 10,647,419 9,271,437 7,706,179

Unrestricted 5,129,822 4,601,290 5,870,117 5,957,846 6,380,515 6,768,841 6,353,668 7,953,490 5,690,903 10,380,195

Total Primary Government Net Position 35,625,274$ 35,754,742$ 36,186,213$ 37,513,785$ 37,222,440$ 37,045,453$ 42,771,473$ 46,001,999$ 44,301,369$ 46,532,949$

Fiscal Year

CITY OF MINNETRISTA CHANGES IN NET POSITION


(89)

2007 2008 2009 2010 2011 2012 2013 2014 2015 2016

Expenses:


General Government 1,281,429$ 1,184,154$ 1,199,254$ 1,278,649$ 1,208,808$ 1,385,084$ 887,188$ 1,019,379$ 1,013,834$ 1,374,469$

Public Safety 2,214,155 2,421,020 2,780,014 2,364,865 2,482,340 2,403,185 2,333,287 2,515,524 2,592,622 3,199,782

Public Works 1,769,776 2,093,346 2,177,115 2,332,918 1,877,626 2,372,757 2,171,994 2,226,393 2,403,548 2,516,668

Parks and Recreation 159,350 245,390 167,405 187,391 218,600 192,206 198,709 253,802 225,307 239,887

Interest and Fiscal Charges 156,650 173,255 375,092 346,216 386,100 411,838 604,518 1,029,562 477,254 433,674

Total Governmental Activities Expenses 5,581,360 6,117,165 6,698,880 6,510,039 6,173,474 6,765,070 6,195,696 7,044,660 6,712,565 7,764,480


Water 587,923 619,499 588,448 543,151 593,418 686,378 778,481 687,528 746,686 965,379

Sewer 675,917 735,947 744,469 686,443 804,553 754,958 823,690 888,377 838,815 850,928

Storm Water 154,752 186,620 195,835 162,901 198,138 204,343 208,830 216,860 264,832 255,656

Recycling 72,016 84,005 85,590 86,293 92,938 97,054 98,893 112,990 119,733 131,935

Cable TV - - - - - - - 45,659 3,548 -

Total Business-Type Activities Expenses 1,490,608 1,626,071 1,614,342 1,478,788 1,689,047 1,742,733 1,909,894 1,951,414 1,973,614 2,203,898

Total Primary Government Expenses 7,071,968$ 7,743,236$ 8,313,222$ 7,988,827$ 7,862,521$ 8,507,803$ 8,105,590$ 8,996,074$ 8,686,179$ 9,968,378$

Program Revenues:


Charges for Services:

General Government 122,348$ 49,705$ 32,982$ 42,040$ 112,573$ 320,787$ 634,342$ 841,958$ 925,087$ 867,659$

Public Safety 838,865 751,002 671,373 559,168 575,752 560,023 195,221 178,786 189,649 204,286

Public Works 25,941 23,445 34,254 - - - 233 251,784 134 190

Operating Grants and Contributions 129,734 102,241 106,321 186,286 233,568 200,604 440,828 835,875 507,773 277,650

Capital Grants and Contributions 1,944,639 413,575 1,004,261 1,415,745 403,713 1,378,968 5,383,439 2,968,198 384,022 340,638

Total Governmental Activities Program Revenues 3,061,527 1,339,968 1,849,191 2,203,239 1,325,606 2,460,382 6,654,063 5,076,601 2,006,665 1,690,423


Charges for Services:

Water 919,868 794,468 568,261 567,648 590,895 696,488 1,174,714 1,683,013 1,177,345 994,989

Sewer 553,178 536,113 525,082 578,391 608,277 668,048 709,365 850,803 830,784 877,481

Storm Water 81,812 86,885 89,017 98,454 94,213 176,956 181,069 187,059 224,120 261,853

Recycling 84,917 90,140 92,087 101,582 97,355 95,609 98,460 105,512 110,860 115,136

Cable TV - - - - - - - 86,034 40,762 40,772

Operating Grants and Contributions 15,473 18,562 18,727 19,709 19,657 29,778 21,452 34,215 182,574 23,014

Capital Grants and Contributions 88,719 333,044 774,551 1,911 1,791 1,668 - 3,207 165 165

Total Business-Type Activities Program Revenues 1,743,967 1,859,212 2,067,725 1,367,695 1,412,188 1,668,547 2,185,060 2,949,843 2,566,610 2,313,410

Total Primary Government Program Revenues 4,805,494$ 3,199,180$ 3,916,916$ 3,570,934$ 2,737,794$ 4,128,929$ 8,839,123$ 8,026,444$ 4,573,275$ 4,003,833$

Fiscal Year

CITY OF MINNETRISTA CHANGES IN NET POSITION (CONTINUED)


(90)

2007 2008 2009 2010 2011 2012 2013 2014 2015 2016

Net Revenue (Expense):

Governmental Activities (2,519,833)$ (4,777,197)$ (4,849,689)$ (4,306,800)$ (4,847,868)$ (4,304,688)$ 458,367$ (1,968,059)$ (4,705,900)$ (6,074,057)$

Business-Type Activities 253,359 233,141 453,383 (111,093) (276,859) (74,186) 275,166 998,429 592,996 109,512

Total Primary Government Net Expense (2,266,474)$ (4,544,056)$ (4,396,306)$ (4,417,893)$ (5,124,727)$ (4,378,874)$ 733,533$ (969,630)$ (4,112,904)$ (5,964,545)$

General Revenues and Other Changes in Net Position:


Property Taxes 4,155,617$ 4,364,500$ 4,604,445$ 4,535,937$ 4,083,647$ 3,878,823$ 3,890,282$ 3,891,397$ 4,010,604$ 4,127,926$

Investment Earnings 229,173 165,774 105,724 67,523 57,354 61,284 (34,452) 119,528 75,954 76,062

Capital Contribution - - - - - - 1,171,000 - - 1,914,289

Gain (Loss) on Sale of Capital Assets - - - - - - 180 114,954 21,396 27,946

Miscellaneous 39,343 22,089 10,247 23,827 66,684 202,226 - - - -

Transfers - - 890,000 460,000 (332,027) - - - - -

Total Governmental Activities 4,424,133 4,552,363 5,610,416 5,087,287 3,875,658 4,142,333 5,027,010 4,125,879 4,107,954 6,146,223



Capital Contribution - - - - - - - - - 1,997,517

Transfers - - (890,000) (460,000) 323,027 - - - - -

Total Business-Type Activities 251,544 121,161 (782,639) (403,479) 372,008 59,554 (34,523) 74,277 54,936 2,049,902

Total Primary Government 4,675,677$ 4,673,524$ 4,827,777$ 4,683,808$ 4,247,666$ 4,201,887$ 4,992,487$ 4,200,156$ 4,162,890$ 8,196,125$

Change in Net Position:

Governmental Activities 1,904,300$ (224,834)$ 760,727$ 780,487$ (972,210)$ (162,355)$ 5,485,377$ 2,157,820$ (597,946)$ 72,166$

Business-Type Activities 504,903 354,302 (329,256) (514,572) 95,149 (14,632) 240,643 1,072,706 647,932 2,159,414

Total Primary Government 2,409,203$ 129,468$ 431,471$ 265,915$ (877,061)$ (176,987)$ 5,726,020$ 3,230,526$ 49,986$ 2,231,580$

Fiscal Year

CITY OF MINNETRISTA FUND BALANCES, GOVERNMENTAL FUNDS

LAST TEN FISCAL YEARS (MODIFIED ACCRUAL BASIS OF ACCOUNTING)

(91)

2007 2008 2009 2010 2011 2012 2013 2014 2015 2016

General Fund:

Reserved 5,374$ -$ -$ -$ -$ -$ -$ -$ -$ -$

Unreserved 1,994,014 2,200,846 2,371,750 2,185,484 - - - - - -

Nonspendable - - - - - - - - 22,434 23,820

Assigned - - - - 154,422 120,243 280,680 150,000 258,314 444,566

Unassigned - - - - 2,246,964 2,550,994 2,440,056 2,543,786 2,937,851 2,543,877

Total General Fund 1,999,388$ 2,200,846$ 2,371,750$ 2,185,484$ 2,401,386$ 2,671,237$ 2,720,736$ 2,693,786$ 3,218,599$ 3,012,263$

All Other Governmental Funds:

Reserved -$ -$ 405,767$ 405,768$ -$ -$ -$ -$ -$ -$

Unreserved, Reported in:

Special Revenue Funds 2,480,240 2,543,175 922,785 914,997 - - - - - -

Debt Service Funds 347,949 386,397 572,332 795,832 - - - - - -

Capital Project Funds 2,106,119 1,296,478 2,600,504 2,457,566 - - - - - -

Restricted - - - - 2,004,013 2,158,391 3,488,442 5,008,847 4,169,403 3,842,779

Committed - - - - 156,038 184,223 - - 410,398 406,781

Assigned - - - - 2,357,044 2,258,497 2,258,497 802,133 227,155 326,804

Unassigned - - - - (282,835) (420,625) - - - (136,568)

Total All Other Governmental Funds 4,934,308$ 4,226,050$ 4,501,388$ 4,574,163$ 4,234,260$ 4,180,486$ 5,746,939$ 5,810,980$ 4,806,956$ 4,439,796$

Source: City’s financial records.

Note: The City began to use new categories when it implemented GASB 54 in fiscal year 2011. Prior years were not retroactively reclassified.

Fiscal Year

CITY OF MINNETRISTA TAX REVENUE BY SOURCE, GOVERNMENTAL FUNDS


(92)

Fiscal Year Property Taxes

2007 4,155,617$

2008 4,364,500$

2009 4,604,445$

2010 4,535,937$

2011 4,083,647$

2012 3,878,823$

2013 3,863,571$

2014 3,878,323$

2015 4,004,111$

2016 4,157,599$

Source: City of Minnetrista financial records

CITY OF MINNETRISTA CHANGES IN FUND BALANCES, GOVERNMENTAL FUNDS

LAST TEN FISCAL YEARS

(93)

2007 2008 2009 2010 2011 2012 2013 2014 2015 2016

Revenues:

Taxes 4,132,861$ 4,316,069$ 4,561,767$ 4,517,943$ 4,197,308$ 3,906,517$ 3,913,257$ 3,908,750$ 4,022,425$ 4,157,304$

Licenses and Permits 500,209 392,803 330,125 240,645 291,747 274,871 394,487 666,305 740,757 652,035

Intergovernmental 141,821 111,723 261,861 127,516 422,015 810,238 1,359,991 286,418 526,191 215,547

Charges for Services 833,691 589,644 376,146 326,057 405,543 370,856 259,168 513,250 271,046 329,901


Special Assessments 158,438 143,739 82,628 226,342 140,448 217,265 1,001,429 1,956,154 767,248 742,386

Miscellaneous 1,780,974 376,076 81,938 191,042 289,703 667,328 522,016 709,520 405,238 282,144

Total Revenues 7,942,857 6,181,918 5,873,233 5,690,674 5,828,478 6,340,838 7,415,896 8,159,925 6,808,859 6,455,379

Expenditures:

General Government 1,189,173 1,353,054 1,094,775 1,162,534 1,143,459 1,088,050 1,057,405 1,167,794 974,569 1,303,870

Public Safety 2,569,088 2,272,375 5,527,291 3,193,979 2,205,315 2,082,473 1,980,708 2,240,017 2,200,045 2,330,657

Public Works 2,445,937 2,043,553 2,676,506 4,507,049 1,662,321 738,076 963,487 1,135,254 1,163,555 1,291,473

Parks and Recreation 1,798,332 367,085 882,755 116,293 149,007 288,780 111,257 126,927 129,905 155,671

Other 39,306 36,254 57,221 31,438 46,137 114,923 12,184 10,838 13,689 17,294

Capital Outlay - - - - - 1,839,919 6,552,680 1,800,066 745,670 852,956

Debt Service:

Principal 687,623 539,041 580,460 312,753 387,335 343,179 499,048 1,307,849 1,292,413 1,041,728

Interest 121,280 141,275 241,786 355,172 384,548 413,908 537,735 1,078,085 481,435 458,911

Total Expenditures 8,850,739 6,752,637 11,060,794 9,679,218 5,978,122 6,909,308 11,714,504 8,866,830 7,001,281 7,452,560

Excess (Deficiency) of Revenues

Over (Under) Expenditures (907,882) (570,719) (5,187,561) (3,988,544) (149,644) (568,470) (4,298,608) (706,905) (192,422) (997,181)

Other Financing Sources (Uses):

Bonds Issued 890,000 - 5,600,304 3,866,350 15,950 770,000 7,695,000 5,150,000 331,000 375,000

Premium on Bonds Issued - - 26,134 304 - - - 326,382 - 20,739

Payment of Refunded Bonds - - - - - - - (4,965,000) (635,000) -

Sales of Capital Assets 4,935 63,919 7,365 8,399 9,693 14,547 - 120,250 17,211 27,946

Transfers In 923 - 1,842,320 944,021 - 192,332 653,908 403,104 39,458 350,731

Transfers Out (923) - (1,842,320) (944,021) - (192,332) (2,321,984) (403,104) (39,458) (350,731)

Total Other Financing Sources (Uses) 894,935 63,919 5,633,803 3,875,053 25,643 784,547 6,026,924 631,632 (286,789) 423,685

Net Change in Fund Balances (12,947)$ (506,800)$ 446,242$ (113,491)$ (124,001)$ 216,077$ 1,728,316$ (75,273)$ (479,211)$ (573,496)$

Debt Service as a Percentage of

Noncapital Expenditures 9.1% 10.1% 7.4% 6.9% 12.9% 13.3% 19.9% 34.3% 28.2% 20.1%

Fiscal Year

CITY OF MINNETRISTA TAX CAPACITY VALUE AND ESTIMATED MARKET VALUE OF TAXABLE PROPERTY


(94)

Estimated

Real Personal Actual

Estate Property Total Taxable Value

13,732,388$ 116,580$ 13,848,968$ 29.93 1,295,154,600$ 1.07

15,462,321 113,482 15,575,803 27.73 1,442,627,300 1.08

16,452,171 125,101 16,577,272 27.47 1,528,370,300 1.08

16,388,056 163,470 16,551,526 27.07 1,528,605,700 1.08

14,746,292 151,993 14,898,285 27.30 1,382,773,800 1.08

13,732,806 154,033 13,886,839 27.44 1,294,326,273 1.07

12,732,540 168,869 12,901,409 29.55 1,206,365,054 1.07

12,650,081 169,765 12,819,846 29.76 1,200,801,283 1.07

13,538,197 181,771 13,719,968 28.44 1,295,560,255 1.06

15,550,109 292,723 15,842,832 26.59 1,470,711,462 1.08

*

Note 1:

Note 2:

Property in the county is reassessed annually.

Estimated actual value is calculated by dividing assessed value by those percentages. Tax rates are per $1,000 of assessed value.

2010

2012

2011

2009

2008

2007

Includes tax exempt property.

2013

Total Direct

Tax Rate

Percentage of

2014

2015

2016

Fiscal Year

Assessed

Ended

Actual ValueDecember 31,

Taxable Assessed Value Value* as a

CITY OF MINNETRISTA DIRECT AND OVERLAPPING TAX RATES


(95)

Total

Debt Total Debt Total Debt Total Direct and

Operating Service City Operating Service County Operating Service School Overlapping

Tax Rate Tax Rate Tax Rate Tax Rate Tax Rate Tax Rate Tax Rate Tax Rate Tax Rate Rates

24.090 5.840 29.930 N/A N/A 39.110 N/A N/A 28.060 97.100

23.710 4.023 27.733 N/A N/A 38.571 N/A N/A 23.970 90.274

23.040 4.425 27.465 N/A N/A 40.413 N/A N/A 23.279 91.157

22.659 4.408 27.067 N/A N/A 42.640 N/A N/A 26.030 95.737

23.286 4.010 27.296 N/A N/A 45.840 N/A N/A 26.258 99.394

22.807 4.633 27.440 N/A N/A 48.231 N/A N/A 22.780 98.451

24.541 5.010 29.551 N/A N/A 49.461 N/A N/A 32.124 111.136

24.737 5.024 29.761 N/A N/A 49.959 N/A N/A 31.883 111.603

23.541 4.907 28.448 N/A N/A 46.398 N/A N/A 30.952 105.798

21.673 4.917 26.590 N/A N/A 44.087 N/A N/A 31.834 102.511

** Average of four school districts that serve the City.

N/A Not Available

(1)

Source: County Board of Equalization and Assessment

**School District Averages

2007

2008

2010

2014

Overlapping rates are those of local and county governments that apply to property owners within the City. Not alloverlapping rates apply to all city property owners (e.g. the rates for special districts apply only to the proportion of theCity’s property owners whose property is located within the geographic boundaries of the special district).

2012

2013

2011

2009

2015

2016

County

Overlapping Rates

City of Minnetrista

Fiscal Year

CITY OF MINNETRISTA PRINCIPAL PROPERTY TAXPAYERS

CURRENT YEAR AND NINE YEARS AGO

(96)

Net Tax Net Tax

Capacity Rank Capacity Rank

Individual 67,663$ 1 0.4 % –$ – – %

Individual 54,025 2 0.3 – – –

MN M C Holding Corp 46,188 3 0.3 – – –

Individual 45,978 4 0.3 – – –

Individual 44,488 5 0.3 – – –

Individual 43,188 6 0.3 – – –

Individual 42,563 7 0.3 – – –

Individual 39,650 8 0.3 – – –

Individual 38,375 9 0.2 – – –

Burl Oaks Golf Club 35,010 10 0.2 – – –

Total 457,128$ 2.9 % –$ – %

Source:

Assessed

Value

Hennepin County Assessor’s Office and City of Minnetrista Bond Books

Total Taxable

Percentage of

2016 2006

Percentage of

Total Taxable

Taxpayer Value

Assessed

CITY OF MINNETRISTA PROPERTY TAX LEVIES AND COLLECTIONS


(97)

Total Tax Collections in

Levy for Percentage Subsequent

Fiscal Year Amount of Levy Years Amount

4,188,079$ 4,132,861$ 98.7 53,378$ 4,186,239$ 100.0

4,376,111 4,309,282 98.5 66,829 4,376,111 100.00

4,614,798 4,421,182 95.8 193,360 4,614,542 99.99

4,557,871 4,423,556 97.1 128,246 4,551,802 99.87

4,133,111 4,053,877 98.1 79,078 4,132,955 100.00

3,878,973 3,819,672 98.5 59,240 3,878,912 100.00

3,863,571 3,825,771 99.0 37,800 3,863,571 100.00

3,878,323 3,857,974 99.5 18,301 3,876,275 99.95

4,004,111 3,999,672 99.9 – 3,999,672 99.89

4,157,599 4,140,337 99.6 – 4,140,337 99.58

Levy

Percentage of

December 31,

Ended

Collected Within the

2012

2011

2009

2010

2007

2016

2015

2008

Total Collections to DateFiscal Year of the LevyFiscal Year

2014

2013

CITY OF MINNETRISTA RATIOS OF OUTSTANDING DEBT BY TYPE


(98)

Business-Type

Activities

Special Water/Sewer

Assessment Revenue Bonds Total Primary

G.O. Bonds Bonds and Loans Government Per Capita (1)

1,200,000$ 1,270,000$ 2,170,000$ 4,640,000$ 786 –

745,000 1,220,000 1,070,000 3,035,000 487 –

5,775,000 1,165,000 1,070,304 8,010,304 1,272 –

5,575,000 4,380,000 1,560,841 11,515,841 1,804 –

5,340,000 4,315,000 1,445,791 11,100,791 1,721 3.3

5,155,000 5,015,000 2,090,364 12,260,364 1,872 –

4,965,000 12,445,000 1,900,364 19,310,364 2,867 –

4,595,000 11,760,000 1,699,364 18,054,364 2,657 –

4,691,000 10,140,000 1,503,364 16,334,364 2,415 –

5,021,906 9,499,417 11,375,398 25,896,721 3,684 –

(1)

Note:

Source:

2008


Fiscal Year Income

Percentage

of Personal

2009

2010

2013

Details regarding the City’s outstanding debt can be found in the notes to basic financial statements.

2007

2014

2015

2016

City of Minnetrista financial records

2012

2011

See the Schedule of Demographic Statistics on page 85 for population and personal income data.

CITY OF MINNETRISTA RATIOS OF GENERAL BONDED DEBT OUTSTANDING


(99)

General Less Amounts

Obligation Available in Debt

Bonds Service Fund Total Per Capita (2)

1,200,000$ 347,949 852,051$ 0.07 144

745,000 56,346 688,654 0.05 110

5,775,000 652,187 5,122,813 0.34 814

5,575,000 699,884 4,875,116 0.32 764

5,340,000 655,775 4,684,225 0.34 726

5,155,000 667,623 4,487,377 0.35 685

12,445,000 1,870,981 10,574,019 0.88 1,570

11,760,000 3,748,283 8,011,717 0.67 1,179

14,831,000 2,904,647 11,926,353 0.92 1,763

14,521,323 2,992,862 11,528,461 0.78 1,640

(1)

(2)

Note:


2014

2009

2008

2007

Actual Taxable

Estimated

Percentage of

Value

Fiscal Year of Property (1)

2011

2010

2013

Details regarding the City’s outstanding debt can be found in the notes to basic financial statements.

Population data can be found in the Schedule of Demographic Statistics on page 94.

See the Schedule of Assessed Value and Estimated Actual Value of Taxable Property on page 85 for property value data.

2012

2015

2016

CITY OF MINNETRISTA DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT

DECEMBER 31, 2016

(100)

Total G.O. Debt Amount

Direct:

14,225,000$ 100.00 % 14,225,000$

Overlapping:

School Districts:

111,825,000 10.27 11,484,428

49,100,000 16.71 8,204,610

79,285,000 0.34 269,569

46,160,000 31.14 14,375,147

Hennepin County:

811,375,883 1.00 8,113,759

47,787,952 1.39 664,253

Regional Rail Authority 32,848,204 1.39 456,590

38,874,706 0.51 198,261

43,766,616

57,991,616$

Note 1:

Note 2:

Source: Hennepin County Auditor Office

*Carver County Auditor Office

**Wright County Auditor Office

Governmental Unit Percent

ISD No. 879**

ISD No. 277

City of Minnetrista

ISD No. 111*

General

ISD No. 110*

City’s Share

Gross debt totals exclude revenue and special assessment bonds.

Three Rivers Park District

Metropolitan Council

Total Overlapping Debt

The percentage of overlapping debt applicable is estimated using taxable assessed property values. Applicablepercentages were estimated by determining the portion of the county’s taxable assessed value that is within theCity’s boundaries and dividing it by the county’s total taxable assessed value.

Total Direct and Overlapping Debt

CITY OF MINNETRISTA LEGAL DEBT MARGIN INFORMATION


(101)

2007 2008 2009 2010 2011 2012 2013 2014 2015 2016

31,134,364$ 30,567,406$ 45,706,008$ 45,858,171$ 41,163,765$ 38,829,788$ 36,190,952$ 36,024,038$ 38,866,808$ 44,121,344$

2,470,000 1,965,000 6,940,000 5,283,682 4,684,225 4,487,377 3,094,019 846,717 1,786,353 2,029,044

28,664,364$ 28,602,406$ 38,766,008$ 40,574,489$ 36,479,540$ 34,342,411$ 33,096,933$ 33,096,933$ 37,080,455$ 42,092,300$

Total Net Debt Applicable to the Limit

7.93% 6.43% 15.18% 11.52% 11.38% 11.56% 8.55% 2.35% 4.60% 4.60%

Market value 1,470,711,462$

Debt limit (3% of market value) 44,121,344

Debt applicable to limit

General obligation bonds 14,521,323

Less special assessment bonds (9,499,417)

Less amount set aside for repayment

of G.O. debt (2,992,862)

Total net debt applicable to limit 2,029,044

Source: City of Minnetrista financial records Legal debt margin 42,092,300$

Legal Debt Margin

as a Percentage of Debt Limit

Legal Debt Margin Calculation for Fiscal Year 2014

Fiscal Year

Debt Limit

Total Net Debt Applicable to Limit

CITY OF MINNETRISTA PLEDGED REVENUE COVERAGE


(102)

Water Less Net Special

Charges Operating Available Assessment

and Other Expenses* Revenue Principal Interest Coverage Collections Principal Interest Coverage

627,992$ 322,364$ 305,628$ 60,000$ 98,015$ 1.93 158,438$ 30,000$ 15,478$ 3.48

615,784 281,232 334,552 80,000 39,720 2.79 143,739 55,000 50,325 1.36

588,746 324,375 264,371 80,000 40,345 2.20 82,628 55,000 50,326 0.78

495,680 283,505 212,175 85,000 37,271 1.74 226,342 55,000 48,475 2.19

517,710 288,565 229,145 85,000 34,456 1.92 134,974 65,000 124,737 0.71

609,554 416,562 192,992 90,000 31,858 1.58 213,928 70,000 141,400 1.01

546,875 558,280 (11,405) 95,000 27,818 (0.09) 1,004,594 265,000 301,523 1.77

754,900 435,808 319,092 95,000 24,682 2.67 1,959,199 1,100,000 326,188 1.37

821,729 512,418 309,311 95,000 15,524 2.80 767,248 1,620,000 357,555 0.39

943,741 637,958 305,783 155,000 15,725 1.79 742,386 685,000 301,774 0.75

* Does not include depreciation.

Note 1:


Year

2009

2012

2011

2008

Details regarding the City’s outstanding debt can be found in the notes to basic financial statements. Water charges andother includes investment earnings. Operating expenses do not include interest or depreciation.

2015

2016

Special Assessment Bonds

Debt ServiceDebt Service

2014

2013

2010

Water Revenue Bonds

Fiscal

2007

CITY OF MINNETRISTA DEMOGRAPHIC AND ECONOMIC STATISTICS


(103)

Per Capita Personal Estimated

Personal Income (2) Completed

Population (1) Income (2) (in thousands) Housing Units (1)

5,902 –$ –$ 2,220 4.1

6,234 – – 2,307 4.9

6,296 – – 2,342 7.5

6,384 54,300 346,651 2,364 6.6

6,450 – – 2,393 6.1

6,549 – – 2,426 5.3

6,735 – – 2,466 5.0

6,796 – – 2,565 4.2

6,763 2,651 2.8

7,029 2,753 3.3

(1)

(2)

(3)

2009

2008

Metropolitan Council, except for 2010 population U.S. Census Bureau.

December 31,

Data sources:

2014

2015

2016

County (3)

2013

Unemployment

Average

Fiscal Year

Ending Hennepin

U.S. Census Bureau. Information only available for census years.

Hennepin County.

2007

2012

2010

2011

CITY OF MINNETRISTA PRINCIPAL EMPLOYERS

CURRENT YEAR

(104)

Rank

K–12 education 700 ** 1

Church 160 2

Golf course 65 3

Supper Club and Chartered Cruises 50 4

Grocery Store 45 5

Municipal government 41 6

Restaurant 40 7

Telecommunications Services 40 8

Municipal government 38 9

YMCA - Camp Christmas Tree Day camp and other recreation activities 35 10

1,214

* Includes full-time, part-time, and seasonal employees. Total employees is not available.

** Includes all employees of the school district, not all work within the City.

Source: Infogroup (www.salesgenie.com). Information for 2004 is not available.

Employees*Employer

ISD No. 277 – Westonka School District

Burl Oaks Golf Club

River Valley Church

City of Minnetrista

Scotty B's Restaurant

Tonka Teltec

Jubiliee Foods

City of Mound

Al & Alma’s Supper Club and Charters

CITY OF MINNETRISTA FULL-TIME EQUIVALENT CITY GOVERNMENT EMPLOYEES BY FUNCTION


(105)

2007 2008 2009 2010 2011 2012 2013 2014 2015 2016

Function:

9.0 9.0 9.0 9.0 9.0 9.0 9.0 9.0 10.0 11.0

Police

12.0 12.0 12.0 12.0 11.0 11.0 11.0 11.0 12.0 13.0

3.8 3.8 3.8 3.8 3.8 3.8 3.6 3.8 3.8 3.9

6.5 6.5 6.5 6.5 3.5 3.5 3.5 3.5 4.5 5.5

Parks and Recreation 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5

Water 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0

Sewer 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0

Total 33.8 33.8 33.8 33.8 29.8 29.8 29.6 29.8 32.8 35.9

Source: City of Minnetrista records

Full-Time Equivalent Employees as of Fiscal Year Ended

General Government

Public Safety:

Officers

Highways and Streets

Civilians

CITY OF MINNETRISTA OPERATING INDICATORS BY FUNCTION


(106)

2007 2008 2009 2010 2011 2012 2013 2014 2015 2016

Function:

40 81 82 119 100 119 134 116 152 112

Parking Violations 279 234 326 235 223 235 218 239 95 123

Traffic Violations 1,478 3,332 3,419 3,572 3,523 3,572 2,821 2,704 3,079 2,210

Street Seal Coated (Miles) 2.70 7.70 5.91 5.05 4.67 3.39 2.64 2.64 2.51 1.62

Blacktop Used in “Tons”

for Repair of Potholes 1,428 677 800 993 1,186 378 301 724 545 650

Water:

New Connections 41 64 42 43 25 28 29 57 110 89

Average Daily Consumption

(Thousands of Gallons) 396 360 386 361 358 392 409 352 390 415

Wastewater:

(Thousands of Gallons) 127 146 142 140 148 115 134 179 118 144

Source: Various city departments

Highways and Streets:

Police:

Physical Arrests

Fiscal Year

CITY OF MINNETRISTA CAPITAL ASSET STATISTICS BY FUNCTION


(107)

2007 2008 2009 2010 2011 2012 2013 2014 2015 2016

Function:

Public Safety:

1 1 1 1 1 1 1 1 1 1

13 13 13 13 12 13 13 13 12 13

Highways and Streets:

Streets (Miles) 60 60 60 60 64 63 63 63 63 72

Traffic Signals 1 1 1 1 2 2 2 2 2 2

Parks and Recreation:

Parks Acreage 75 75 75 75 75 75 75 76 76 76

Parks 21 21 21 21 21 21 21 22 22 22

Water:

Water Mains (Miles) 18 18 18 31 29 29 29 29 31 36

Fire Hydrants 262 289 289 309 296 296 296 296 296 361

Sewer:

Sanitary Sewers (Miles) 23 23 23 28 35 35 35 35 35 43

Storm Sewers (Miles) 12 12 12 12 14 14 14 14 14 19

Note 1: No capital asset indicators are available for the general government functions.

Source: Various city departments

Stations

Patrol Units

Police:

Fiscal Year


Honorable Mayor and Members of the City Council City of Minnetrista Minnetrista, Minnesota We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Minnetrista as of and for the year ended December 31, 2016, and have issued our report thereon dated May 9, 2017. We have previously communicated to you information about our responsibilities under auditing standards generally accepted in the United States of America, Government Auditing Standards, and Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), as well as certain information related to the planned scope and timing of our audit. Professional standards also require that we communicate to you the following information related to our audit.

Significant audit findings

Qualitative aspects of accounting practices

Accounting policies

Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by City of Minnetrista are described in Note 1 to the financial statements.

No new accounting policies were adopted and the application of existing policies was not changed during 2016.

We noted no transactions entered into by the entity during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.

Accounting estimates

Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimates affecting the financial statements were:

Management’s estimate of the value of investments is based on published market values as of December 31, 2016. We evaluated the key factors and assumptions used to develop the value of investments in determining that it is reasonable in relation to the financial statements taken as a whole.

Honorable Mayor and Members of the City Council City of Minnetrista, Minnesota Page 2

Management’s estimate of the depreciation expense on capital assets is based on management’s estimated useful lives of those assets. We evaluated the key factors and assumptions used to develop the depreciation expense estimate in determining that it is reasonable in relation to the financial statements taken as a whole.

Management’s estimate of the liability for other postemployment benefits is based on various actuarial assumptions. We evaluated the key factors and assumptions used to develop the liability in determining that it is reasonable in relation to the financial statements taken as a whole.

Management’s estimate of the City’s proportionate share of PERA’s GERF and PEPFF net pension liabilities as well as the related deferred inflows and outflows is based on guidance from GASB Statement No. 68, GASB Statement No. 71, and the plans’ allocation tables. The plans’ allocation tables allocate a portion of the plans’ net pension liabilities based on the City’s contributions during the plans’ fiscal years as a percentage of total contributions received for the related fiscal year by the plans.

Financial statement disclosures

Certain financial statement disclosures are particularly sensitive because of their significance to financial statement users. There were no particularly sensitive financial statement disclosures.

The financial statement disclosures are neutral, consistent, and clear.

Difficulties encountered in performing the audit

We encountered no significant difficulties in dealing with management in performing and completing our audit.

Uncorrected misstatements

Professional standards require us to accumulate all misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. There was one uncorrected misstatement noted regarding an adjustment to record capitalized interest related to construction in progress in the water fund. Management has determined that its effect is immaterial to the financial statements taken as a whole.

Corrected misstatements

None of the misstatements detected as a result of audit procedures and corrected by management were material, either individually or in the aggregate, to the financial statements taken as a whole.

Disagreements with management

For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditors’ report. No such disagreements arose during our audit.

Management representations

We have requested certain representations from management that are included in the management representation letter dated May 9, 2017.


Management consultations with other independent accountants

In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves application of an accounting principle to the entity’s financial statements or a determination of the type of auditors’ opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants.

Significant issues discussed with management prior to engagement

We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to engagement as the entity’s auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our engagement.

Other audit findings or issues

We have provided a separate letter to you dated May 9, 2017, communicating internal control related matters identified during the audit.

Audits of group financial statements

We noted no matters related to the group audit that we consider to be significant to the responsibilities of those charged with governance of the group.

Other information in documents containing audited financial statements

With respect to the required supplementary information (RSI) accompanying the financial statements, we made certain inquiries of management about the methods of preparing the RSI, including whether the RSI has been measured and presented in accordance with prescribed guidelines, whether the methods of measurement and preparation have been changed from the prior period and the reasons for any such changes, and whether there were any significant assumptions or interpretations underlying the measurement or presentation of the RSI. We compared the RSI for consistency with management’s responses to the foregoing inquiries, the basic financial statements, and other knowledge obtained during the audit of the basic financial statements. Because these limited procedures do not provide sufficient evidence, we did not express an opinion or provide any assurance on the RSI.

With respect to the schedule of expenditures of federal awards (SEFA) accompanying the financial statements, on which we were engaged to report in relation to the financial statements as a whole, we made certain inquiries of management and evaluated the form, content, and methods of preparing the SEFA to determine that the SEFA complies with the requirements of the Uniform Guidance, the method of preparing it has not changed from the prior period or the reasons for such changes, and the SEFA is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the SEFA to the underlying accounting records used to prepare the financial statements or to the financial statements themselves. We have issued our report thereon dated May 9, 2017.


With respect to the combining and individual fund statements and schedules (collectively, the supplementary information) accompanying the financial statements, on which we were engaged to report in relation to the financial statements as a whole, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period or the reasons for such changes, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves. We have issued our report thereon dated May 9, 2017.

Other information is being included in documents containing the audited financial statements and the auditors’ report thereon. Our responsibility for such other information does not extend beyond the financial information identified in our auditors’ report. We have no responsibility for determining whether such other information is properly stated and do not have an obligation to perform any procedures to corroborate other information contained in such documents. As required by professional standards, we read the statistical section (the other information) in order to identify material inconsistencies between the audited financial statements and the other information. We did not identify any material inconsistencies between the other information and the audited financial statements.

Our auditors’ opinion, the audited financial statements, and the notes to financial statements should only be used in their entirety. Inclusion of the audited financial statements in a document you prepare, such as an annual report, should be done only with our prior approval and review of the document.

* * *

This communication is intended solely for the information and use of the City Council and management of the City of Minnetrista and is not intended to be, and should not be, used by anyone other than these specified parties.



CITY OF MINNETRISTA SCHEDULE OF FINDINGS AND RECOMMENDATIONS


INDEPENDENT AUDITORS’ REPORT ON MINNESOTA LEGAL COMPLIANCE Members of the City Council City of Minnetrista Minnetrista, Minnesota We have audited, in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Minnetrista (the City) as of and for the year ended December 31, 2016, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements, and have issued our report thereon dated May 9, 2017. The Minnesota Legal Compliance Audit Guide for Cities, promulgated by the State Auditor pursuant to Minn. Stat. § 6.65, contains seven categories of compliance to be tested: contracting and bidding, deposits and investments, conflicts of interest, public indebtedness, claims and disbursements, miscellaneous provisions, and tax increment financing. Our audit considered all of the listed categories. In connection with our audit, nothing came to our attention that caused us to believe that City of Minnetrista 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 2016-001. However, our audit was not directed primarily toward obtaining knowledge of such noncompliance. Accordingly, had we performed additional procedures, other matters may have come to our attention regarding the city's noncompliance with the above-referenced provisions, insofar as they relate to accounting matters. The purpose of this report is solely to describe the scope of our testing of compliance relating to the provisions of the Minnesota Legal Compliance Audit Guide for Cities and the results of that testing, and not to provide an opinion on compliance. Accordingly, this report is not suitable for any other purpose.

CliftonLarsonAllen Minneapolis, Minnesota May 9, 2017

CITY OF MINNETRISTA SCHEDULE OF FINDINGS AND RECOMMENDATIONS


MINNESOTA LEGAL COMPLIANCE 2016-001: Contractor withholding certification

Criteria: Minnesota Statute §270C.66, states that no department of the state of Minnesota, nor any political or governmental subdivision of the state shall make final settlement with any contractor under a contract requiring the employment of employees for wages by said contractor and by subcontractors until satisfactory showing is made that said contractor or subcontractor has complied with all provisions of section 290.92. This is performed by receiving a Form IC134 or a contractor’s withholding affidavit confirmation before making final payment. Condition: During the audit we reviewed several contracts entered into by the City and noted there were two instances where the City did not obtain the required certification. A Form IC134 or a contractor’s withholding affidavit confirmation should be received before making final payment. Effect: The City is not in compliance with the Minnesota Statute requiring a Form IC134 or a contractor’s withholding affidavit confirmation before making final payment. Cause: The City was not aware that the statute would apply to the noted contracts. Recommendation: We recommend City management implement a process to ensure a Form IC134 or a contractor’s withholding affidavit confirmation is received before making final payment on contracts requiring the employment of employees for wages. Management response:

The City currently receives IC134 forms on all bid and quoted contracts that the City Engineer coordinates. City staff was not aware that these needed to be obtained also on the type of quoted contracts that are managed by the Public Works Superintendent. We have discussed this internally and are coordinating to receive these IC134 forms on all applicable projects that are quoted out going forward before final payment is made to the Contractor.


INDEPENDENT AUDITORS’ REPORT ON COMPLIANCE FOR EACH MAJOR

FEDERAL PROGRAM, REPORT ON INTERNAL CONTROL OVER COMPLIANCE, AND REPORT ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS

REQUIRED BY THE UNIFORM GUIDANCE Members of the City Council City of Minnetrista Minnetrista, Minnesota Report on Compliance for Each Major Federal Program

We have audited the City of Minnetrista’s compliance with the types of compliance requirements described in the OMB Compliance Supplement that could have a direct and material effect on each of City of Minnetrista’s major federal programs for the year ended December 31, 2016. The City of Minnetrista’s major federal programs are identified in the summary of auditors’ results section of the accompanying schedule of findings and questioned costs. Management’s Responsibility

Management is responsible for compliance with federal statutes, regulations, and the terms and conditions of its federal awards applicable to its federal programs. Auditors’ Responsibility

Our responsibility is to express an opinion on compliance for each of the City of Minnetrista’s major federal programs based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Those standards and the Uniform Guidance require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the City of Minnetrista’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program. However, our audit does not provide a legal determination of the City of Minnetrista’s compliance. Opinion on Each Major Federal Program

In our opinion, the City of Minnetrista complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended December 31, 2016.

Members of the City Council City of Minnetrista, Minnesota

Report on Internal Control Over Compliance

Management of the City of Minnetrista is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered the City of Minnetrista’s internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the City of Minnetrista’s internal control over compliance. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose. Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Minnetrista as of and for the year ended December 31, 2016, and the related notes to the financial statements, which collectively comprise the City of Minnetrista’s basic financial statements. We issued our report thereon dated May 9, 2017, which contained unmodified opinions on those financial statements. Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the basic financial statements. The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by the Uniform Guidance and is not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America.

Members of the City Council City of Minnetrista, Minnesota

In our opinion, the schedule of expenditure of federal awards is fairly stated in all material respects in relation to the basic financial statements as a whole.



CITY OF MINNETRISTA SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS


Federal

Pass-through Award CFDA FederalFederal Grantor/ Grant Name Grantor Number Number Expenditures

U.S. Environmental Protection Agency: Capitalization Grants for Drinking Water State Revolving Funds M innesota Public Facilities Authority M PFA-DWRF-L-005-FY16 66.468 6,963,000$

Total Federal Expenditures 6,963,000$

CITY OF MINNETRISTA NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS


NOTE 1 BASIS OF PRESENTATION

The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the City of Minnetrista, under programs of the federal government for the year ended December 31, 2016. The information in this Schedule is presented in accordance with the requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the City of Minnetrista, it is not intended to and does not present the financial position, changes in net position, or cash flows of the City of Minnetrista.

NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The City does not have a direct negotiated indirect cost rate and has therefore elected to use the 10% de minimus indirect cost rate where applicable.

CITY OF MINNETRISTA SCHEDULE OF FINDINGS AND QUESTIONED COSTS


Section I – Summary of Auditors’ Results Financial Statements

1. Type of auditors’ report issued: Unmodified

2. Internal control over financial reporting:

Material weakness(es) identified? yes x no

Significant deficiency(ies) identified? yes x none reported

3. Noncompliance material to financial statements noted? yes x no

Federal Awards

1. Internal control over major federal programs:

Material weakness(es) identified? yes x no

Significant deficiency(ies) identified? yes x none reported

2. Type of auditors’ report issued on compliance for major federal programs: Unmodified

3. Any audit findings disclosed that are required

to be reported in accordance with 2 CFR 200.516(a)? yes x no

Identification of Major Federal Programs CFDA Number Name of Federal Program or Cluster 66.468 Capitalization Grants for Drinking Water State

Revolving Funds Dollar threshold used to distinguish between Type A and Type B programs: $ 750,000 Auditee qualified as low-risk auditee? yes x no

CITY OF MINNETRISTA SCHEDULE OF FINDINGS AND QUESTIONED COSTS


Section II – Financial Statement Findings Our audit did not disclose any matters required to be reported in accordance with Government Auditing Standards.

Section III – Findings and Questioned Costs – Major Federal Programs Our audit did not disclose any matters required to be reported in accordance with 2 CFR 200.516(a).

Section IV – Prior Year Findings There were no findings in the prior year that were required to be reported.


Management City of Minnetrista Minnetrista, Minnesota In planning and performing our audit of the financial statements of the City of Minnetrista (the City) as of and for the year ended December 31, 2016, in accordance with auditing standards generally accepted in the United States of America, we considered the City’s internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we do not express an opinion on the effectiveness of the City’s internal control.

However, during our audit, we became aware of matters that are opportunities to strengthen your internal control and improve the efficiency of your operations. Our comments and suggestions regarding those matters are summarized below. A separate communication dated May 9, 2017, contains our written communication of any significant deficiencies or material weaknesses in the City’s internal control. This letter does not affect our communication dated May 9, 2017.

Third Party Service Providers – Whenever the City works with service providers that assist in performing financial functions of the City, such as credit card processing, or have access to personally identifiably information (PII) of the City, the City should make every effort to obtain an annual report from the vendor assessing their internal controls and/or compliance with applicable regulatory compliance requirements.

Review of City Vendor Listing – During our audit procedures we reviewed the City’s vendor listing and noted there were many instances of vendors listed more than once under slightly different names each time. These vendors should be removed from the City’s vendor listing, not just shown as inactive, as utilizing similar, but duplicate, vendors is one common way that fraud can be perpetrated.

We will review the status of these comments during our next audit engagement. We have already discussed many of these comments and suggestions with various City personnel, and we will be pleased to discuss them in further detail at your convenience, to perform any additional study of these matters, or to assist you in implementing the recommendations.

This communication is intended solely for the information and use of management, the City Council, and others within the City of Minnetrista, and is not intended to be, and should not be, used by anyone other than these specified parties.



Mission Statement:

The City of Minnetrista will deliver quality services in a cost effective and innovative manner and provide


CITY OF MINNETRISTA

REQUEST FOR CITY COUNCIL ACTION

Subject: Eagle Scout Service Project Proposal at Entrance of the Parking Lot at Lisle Park

Prepared By: Nickolas Olson, City Planner Through: David Abel, Community Development Director

Meeting Date: May 15, 2017

Background: Ethan Livermore, a current Boy Scout and Minnetrista resident, is proposing to construct a raised planter bed at the entrance to the new parking lot at Lisle Park. The planter bed will contain various plantings and a park sign.

Ethan is striving to achieve the coveted rank of Eagle Scout. One of the requirements is to plan, develop, and give leadership to others in a service project. Through this requirement, Ethan will practice what he has learned and gain valuable project management and leadership experience.

Ethan will be meeting with the Mound Rotary Club and talking to other local organization for funding and material donations. There also may be a need for the city of Minnetrista to contribute either funds or materials to help facilitate the project.

Parks Commission Recommendation: Motion by Nelson and seconded by Dykoski to recommend the City Council sign the Eagle Scout Service Project Proposal and accept the landscape project donation at the entrance of the Lisle Park parking lot. Motion passed 5-0.

Recommended Action: Motion to sign the Eagle Scout Service Project Proposal and accept the landscape project donation at the entrance of the Lisle Park parking lot.

Attachments: 1. Location Map2. Lisle Park Parking Lot Layout3. Project Proposal4. Information for Project Beneficiaries5. Possible Stones for Raised Planter6. Res. No. 86-17 Accepting Landscape Donation at Lisle Park

Item 2b

Approximate Location

Lisle Park

May 4, 2017Map Powered by DataLink from WSB & Associates

1 inch = 188 feet

DA

TE

SC

ALE

:

PLA

N B

Y:

DE

SIG

N B

Y:

CH

EC

KE

D B

Y:

PR

OJE

CT N

O:

RE

CO

RD

CO

PY

BY

:D

ATE

DA

TE

:LIC

. N

O:

WA

S P

RE

PA

RE

D B

Y M

E O

R U

ND

ER

MY

DIR

EC

T S

UP

ER

VIS

ION

AN

D T

HA

T I

AM

A D

ULY

LIC

EN

SE

D R

EG

ISTE

RE

D L

AN

DS

CA

PE

AR

CH

ITE

CT U

ND

ER

TH

E L

AW

S O

F T

HE

STA

TE

OF

MIN

NE

SO

TA

SF

CA

02

12

1-7

60

AS

NO

TE

D

____

,

20

16

RE

VIS

ION

NO

.E

XP

LA

NA

TIO

NI H

ER

EB

Y C

ER

TIF

Y T

HA

T T

HIS

PLA

N,

SP

EC

IFIC

ATIO

N,

OR

RE

PO

RT

____

_

Ca

nd

ace A

mb

erg

SHEET

Altern

ate L

ayo

ut E

nlarg

em

en

t P

lan

Da

te

:D

ra

win

g F

ile

: k:\0

21

21

-7

60

\ca

d\p

ro

po

se

d\0

21

21

-7

60

la

yo

ut.d

wg

, P

ag

e S

etu

p: ----, S

he

et L

ay

ou

t: L

3.1

A

lte

rn

ate

L

ayo

ut E

nla

rg

em

en

t P

la

n

L3.1

Scale: 1" = 20'-0"

ALTERNATE LAYOUT ENLARGEMENT PLAN1

L3.1

00 20' 40'

Scale: 1" = 20'

LEGEND:

LAYOUT CONTROL LINE

ARC TANGENT LINE

EXISTING CONTOUR CONCRETE WALK

ASPHALT TRAIL

HEAVY DUTY ASPHALT

CENTERLINE

Scale: 1/4" = 1'-0"

H.C. PARKING ENLARGEMENT4

L3.1

00 4' 8'

Scale: 1/4" = 1'-0"

Scale: 1" = 20'-0"

LAYOUT ENLARGEMENT PLAN AREA 'C'3

L3.1

00 20' 40'

Scale: 1" = 20'Scale: 1" = 20'-0"

LAYOUT ENLARGEMENT PLAN AREA 'B'2

L3.1

00 20' 40'

Scale: 1" = 20'Scale: 1/4" = 1'-0"

CROSSWALK ENLARGEMENT5

L3.1

00 4' 8'

Scale: 1/4" = 1'-0"

Eagle Scout Service Project Proposal

@ BOY SCOUTS OF AMERICA

Eagle Scout candf date's full legal name Ethan Richard Livermore

Eagle Scout Service Project Name Lisle Park Beautification --------------------

Eagle Scout Requirement S

While a Life Scout, plan, develop, and give leadership to others in a service project helpful to any religious institution, any school, or your community. (The project must benefit an organization other than Boy Scouting.) The project proposal must be approved by the organization benefiting from the effort, your unit leader and unit committee, and the council or district before you start. You must use the Eagle Scout Service Project Workbook, No. 512-927, in meeting this requirement.

Contact Information Eagle Scout candidates should know who Is Involved, but contact information may be more important to unit leaders and others In case they want to talk to one another. While It Is recognized that not al/ the Information will be needed for eve,y project, Scouts are expected to provide as much as reasonably possible. Approval representatives must understand, however, that doing so Is not part of the service project requirement.

Eagle Scout Candidate Name: Ethan Richard Livermore

Email address:

Address: 8301 Turtle Creek Blvd

Preferred telephone(s): --• BSA PIO No., found on the B~ard

Current Unit Information Check one: [8J Troop O Team O Crew

Name of District: Lake Minnetonka

Unit Leader Check one: [gl Scoutmaster

I Name: Dave Durenberger

Address: 6321 Steller Circle

Email address:

Unit Committee Chair Name: Kris Solle Johnson

Birth date: -BSA PID number"*:

I City: Minnetrista State: MN Zip:

Life board of review date: 12/5/2016

D Ship j Unit Number: 409

Name of Council: Northern Star

D Varsity Coach O Crew Advisor D Skipper

Preferred telephone(s):

City: Excelsior State: I

MN Zip:

55375

55331

1 Address: l.t;i./ d\l fa~ 1)6y, lU a<-/ l


city: thanhrJ.h"' State: (vJf\) Zip: m,n Email address:

Unit Advancement Coordinator (If your unit has one)

Name: Craig Carlson 1 Address: 1341 Stratton Ct

1 Preferred telephone(s):

City: Chanhassen State: MN Zip: 55317

I Email address:

Project Beneficiary (Name of religious institution, school, or community)

I Name: City of Minnetrista Preferred telephone(s): 952 446-1660

, Address: 7701 County Road 11 OW City: Minnetrista State: MN Zip: 55364

Email address: [email protected]

Project Beneficiary Representative (Name of contact person for the project beneficiary)

Name: Lisa Whalen

Address: 7701 County Road 110W


I City: Minnetrista 1 State: MN Zip: 55364

Email address: [email protected]

Your Council Service Center

Contact name: Preferred telephone(s):

Address: City: I State: I zip:

Council or District Project Approval Representative (Your unit leader, unit advancement coordinator, or council or district advancement chair may help you learn who this will be.)

I Name: Preferred telephone(s):

, Address: City: State: Zip:

Email address:

Project Coach (Your council or district project approval representative may help you learn who this will be.)

Name: Preferred telephone(s):

Address: City: State: Zip:

Email address:

Proposal Page B Ethan Richard Livermore

Project Description and Benefit Briefly describe your project. To build a 10 by 12 by 2 feet raised planter at the entrance to the lisle park parking lot. Lisle park is located in the hunter crest subdivision In the city of Mlnnltrlsta. The planter will beautify the entrance with plants and sign. This project Is on a list of Items to get done from the city to enhance the park.

Attach sketches or "before" photographs if these will help others visualize the project. Ple:ue clfck below to ~dd Images (JPEG, JPG, BMP, GIF, TIF, PNG, ate.)

Lisle park parking lot entrance

Tell how your project will be helpful to the beneficiary. Why is It needed? It will make a nice welcoming area for thH-esiaei:tee.

YP.r \!..._

When do you plan to begin carrying out your project? In may or June

When do you think your project will be completed? June

Giving Leadership Approximately how tnany people wi ll be needed to help on your project? 6-1 O

Oulgo Id, 3St1Sl770.ll Project Prlc•: $924.88

,:::r::=.:::!t.~:c·.\v'J:~i::.', t11N,'f'tVMIJf-..UJ'f!IPlfttrlfrffliflll hl-ftf ,.,..._,,tfi,111u.11 la,wthtt• tf

11nt.,.1n , ...,, .,,1M lrnlllht 1111"0,• Ptlltlll JO "fflHt trtM lM ,mltlt'I.

rttaj,ttw,1c,,:• 11 ,J.l81ba

Project Es timate

Where will you recruit them (unit members, friends, neighbors, family, others)? Explain: Scout troop, family, friends, and Mound rotary club

What do you think will be most difficult about leading them? telling older people what to do. coordinating people.

W'1,lflh ••lfUU•• ,., u.r, o.,J.gn

Ill t:J4"•10~~1,.~111~ I

• , t..,.H «'t1T ( !hW'.ll fttH,<JJI

Materials Materials are things that become part of the finished project, such as lumber, nails, and paint.

What types of materials, if any, will you need? You do not need a detailed list or exact quantities, but you must show you have a reasonable Idea of what Is required. For example, for lumber, include basic dimensions such as 2 x 4 or 4 x 4.

Plants Interlocking Retain ing Wall Blocks Landscape Fabric Gravel I Dralt1age Aggregate Construction Adhesive Paver Base Mason Line Landscape Stakes Marking Paint Garden Soil

Proposal Page C Ethan Richard Livermore

1 Retaining Wall Caps I Hose

Supplies Supplies are things you use up, such as food and refreshments, gasoline, masking tape, tarps, safety supplies, and garbage bags.

What kinds of supplies, If any, wil l you need? You do not need a detailed list or exact quantities, but you must show you have a reasonable idea of what is required.

I Food, drinks, gardening tools, people, and safety equipment for the saws. I

l

Proposal Page C - 2 Ethan Richard Live rmore

Tools Include tools, and also equipment, that will be borrowed, rented, or purchased. What tools or equipment, if any, will you need? You do not need a detailed list, but you must show you have a reasonable idea of

! ;::~: requir~d. ___ ·- _ _ _____ .. _ ____ _ _ ___ _ ___ --·- __ ... _____ . __ _ ·- __ _ _ .. _ -----i

I Circular Saw I Masonry Circular Saw Blade I

1 Chisel j J Drilling Hammer I I Rubber Mallet

11

! I

Speed Square Tape Measure

j Levels I Hand Tamper I ' Caulk Gun ,,

Garden Rake Brush Work Gloves Safety Glasses Hearing Protection I _Be~pirator / Dust Mask _ --·' Other Needs Items that don't fit the above categories; for example, parking or postage, or services such as printing or pouring concrete, etc.

~;~~::;h:~~g~:~r~~~~~~~t~~,~~~g:;~:?unter? ___ _ __________ _ _____ ... ______ .. .. __ . __ .... . .. _

1

I I

. _J

Permits and Permissions Note that property owners should obtain and pay for permits.

Will permission~ermits (such as buildin~~rmits) be required fo~~our pnJjffl?Who wHI obtain them? How long will it take? 1

j Going to need present to the park commission and city council. i . I I 1

I_ ---- ·--- ---------- ---- - ----- ------- --------· ·-·-- - ·- ----- --· ----- - ------·- -- ·---- - - ------·- -- __ J

Preliminary Cost Estimate You do not need exact costs yet. Reviewers will just want to see if you can reasonably expect to raise enough money to cover an initial estimate of expenses. Include the value of donated material, supplies, tools, and other items. It is not necessary to include the value of tools or other items that will be loaned at no cost. Note that if your prCJject requires a fundraising ap(Jlication, you do not need to submit it with your proposal.

Ir En~; e~tim~;ed- ~~~ense; bel~~: - r~;dr~lsln~; Expl~7n ho~-;~u- will ra~~ th~-~~n~y to 13a; for the t~~-al costs~-;o: -intend ~ -seekj

(Include sales tax if applicable) donations of actual materials, supplies, etc., then explain how you plan to do that, too. ·--- ____ ,._ . ------ ... ---·· . ---------- --·---·-- ---- - - ------ --- ------ --·-·- - - -----1

I _Mat:'.'ia}s~ _ ... .l ..... ______ $1,000:!)Q_;I From the Mound rotary club and/or City of Minnetrista. Also the city is going to donate ! r Supplies: ·-· -L----- _ $100.001 some of the materials. I

[-:~~~: . - _ , _ --- -- - .. :~-~~::: '· i ------ - --- -~- -- .. .. ----, I

, Total costs: I $1.350.00'11

' --------- ---· -~ -- --- ~- ·- - - - - - ---- H- -------- 0 - --·-·-----· -- - ·---- - l

Project Phases Think of your project in terms of phases, and list what they might be. The first may be to prepare your project plan. Other phases might include fundraising, preparation, execution, and reporting. You may have as many phases as you want, but it is not necessary to become overly complicated; brief, one line descriptions are sufficient.

. -r -- --------------- ---- ----- --- - ------· -- - -! 1.1 planning

1:i°. l d~~~_n -- ___ -__ -_ ----~-~----·-- ~-~~-- - -·--- ----·- - -- -,

- -- - -1 - ---· •• - I

Proposal Page D Ethan Richard Livermore

1

3.1 permission

4. prep.

I 5. execute

6. reporting

' 7.1

) 8.1

Proposal Page D - 2

1 I

Ethan Richard Livermore

Logistics Check with your councll service center to determine ff a Tour and Acrlvlry Plan Is required.

How will you handle transportation of materials, $Upplies, tools, and helpers? Will you t1eed a Tour ahd Activity Plan? The city public words will handle the t ransportation of materials and supplies. I wlll work with my troop for the remainder of the activities.

Safety Issues The Gulde to Safe Scouting Is an Jmpottant resource 111 considerltrg safety Issues.

Describe the hazards and safety concerns you and your helpers should be aware of. The saw. The weight of the stone blocks could hurt someone if dropped. wearing proper clothlng.

Project Planning You do not have to 11st evety step, but It must be enough to show you have a reasonable Idea of how to prepare your plan.

List some action steps you wi ll take to prepare your project plan. For example ''Complete a more deta iled set of drawings." Visit titnberwall to get design Ideas, Instructions on how to do the project and finally design plans. Visit with the city publics word department to finalize logistics.

Candidate's Promise* Sign below before you seek the otherapprova/r for your proposal.

On my honor as a Scout, I have read this ehtlre workbook, lncludlng the ''Message to Scouts and Parents or Guardians" on page 5. 1 promise to be the leader of this project, and to do my best to carry It out for the maximum benefit to the religious Institution, school, or commuhity I have I • I • .&

Signe Date 5·; ( / J. o I 7 • Remember: Do not begin any work on your pro}ecr, or raise any mohey, or obtafn any materfa/s, untll your project proposal has been approved.

Unit Leader Approval*

I have reviewed this proposal and discussed It with the candidate. I belleve It provides Impact worthy of an Eagle Scout service project, and will Involve planning, development, and leadership. I am comfortable the Scout understands what to do, and how to lead the effort. I will see · h I the project is monitored, and that adults or other r ent Ill not versh dow him.

Signe

Beneficiary Approval*

This service project will provide significant benefit, and we will do all we can to see It through. We realize funding on our part Is not required, but we have Informed lhe Scout of the nnanclal support (If any) that we have agreed to. We understand any fund raising he conducts wlll be rn our name and that runds left over will come to us If we are allowed to accept them. We wlll provide receipts to donors as required.

Our Ea9fe candidate has provided us a copy of "Navigating the Eagle Scout Service Project, /11formatfo11 for Project 8e11efJclarles. 11

0 Yes O No

Signed Dc1te Name (Printed)

Unit Committee Approval·,.

This Eagle Scout candidate Is a Life Scout, and registered In our unit. I have reviewed this proposal, I am comfortable the project Is feasible, and I will do everything I can to see that our unit measures up to the level of support we have agreed to provide (If any). I certify that I have been authorized by our unit committee to provide its approval for this ro os t. ,

Date 7 / /7 ,t ,hl7r!?d1

Council or District Approval I have read topic;s 9.0.2.0 through 9.0.2, 15, regarding the Eagle Scout service project, In the Gulde to Advancement, No. 33088. I agree on lny honor to apply lhe procedures as written, and in compliance With the policy on "Unauthorized Changes to Advancement." Accordlngly, I approve this proposal. I will encourage the candidate to prepare a project plan and further encourage him to share it with a project coach who has been designated for him.

Signed Date Na me (Printed)

#W/Jlle it make; leme ro obtain approval~ In the order they appear, there shall be no re(/Uired sequence for the order of obtaining those approvals marked with an asterisk("). Council or district approval. however. must come a~er the others.

Proposal Page E Ethan Richard Livermore

Navigating the Eagle Scout Service ProjectInformation for Project Beneficiaries

Thank You and CongratulationsCongratulations on your selection as an Eagle Scout service project beneficiary, and thank you for the opportunity you are making available to an Eagle Scout candidate. Support from community organizations is important to Scouting—just as important as Scouting’s contributions are to the community. Scouts provide important services, and benefiting organizations such as yours provides a vehicle for personal growth.

The Eagle Scout Rank and the Service ProjectService to others is an important part of the Scout Oath: “... to help other people at all times.” Each year tens of thousands of young men strive to achieve the coveted Eagle Scout rank by applying character, citizenship, and Scouting values in their daily lives. One of the rank requirements is to plan, develop, and give leadership to others in a service project helpful to any religious institution, school, or community. Through this requirement, Scouts practice what they have learned and gain valuable project management and leadership experience.

Typical ProjectsThere are thousands of possible Eagle Scout projects. Some involve building things, and others do not. There have been all kinds: making birdhouses for an arboretum, conducting bicycle safety rodeos, constructing park picnic tables or benches, upgrading hiking trails, planting trees, conducting well-planned blood drives, and on and on. Other than the general limitations noted below, there are no specific requirements for project scope or for how many hours are worked, and there is no requirement that a project have lasting value. What is most important is the impact or benefit the project will provide to your organization. In choosing a project, remember it must be something a group with perhaps limited skills can accomplish under the leadership of your Eagle Scout candidate. If your Scout is to fulfill the requirement, he must be the one to lead the project. It is important you work with him and not with his parents or leaders.

Project Restrictions and Limitations• Fundraising is permitted only for facilitating a project. Efforts that primarily collect money, even for worthy charities,

are not permitted.

• Routine labor, like a service a Scout may provide as part of his daily life such as mowing or weeding a church lawn, is not normally appropriate. However, if project scale and impact are sufficient to require planning and leadership, then it may be considered.

• Projects are not to be of a commercial nature or for a business, though some aspects of a business operation provided as a service, such as a community park, may qualify.

• The Scout is not responsible for any maintenance of a project once it is completed.

Approving the Project Proposal and Project SchedulingOnce a potential project is identified, you must approve your Scout’s proposal. Regular communications can make this quick and easy, but be sure you have discussed and considered all aspects of the project with him and that he has a clear understanding of your expectations and limitations. Keep in mind his proposal is merely an overview—not a comprehensive plan.

Some projects may take only a few weeks or months to plan and carry out, while others may take longer. Scouts working toward the Eagle rank are typically busy, so scheduling flexibility may be important. The proposal must also have several approvals, besides yours, before project planning occurs and work begins. Therefore, if a proposed project must be completed by a certain rapidly approaching date, it may be a good idea to consider something different. Remember, too, that all work must be completed before the Scout’s 18th birthday.

Approving Project PlansAfter his proposal is approved by the BSA local council, your Scout must develop a plan for implementing the project. Before work begins, you should ask to see the plan. It may come in any format you desire or are willing to accept. It could even be a detailed verbal description. That said, the BSA includes a “Project Plan” form in your Scout’s Eagle Scout Service Project Workbook, and we recommend that you ask your Scout to use it. If in your plan review you have any concerns the project may run into trouble or not produce the results you want, do not hesitate to require improvements before work begins.

Permits, Permissions, and Authorizations• If the project requires building permits, etc., your Scout needs to know about them for his planning. However, your

organization must be responsible for all permitting. This is not a duty for the Scout.

• Your organization must sign any contracts.

• If digging is involved, it is your responsibility to locate, mark, and protect underground utilities as necessary.

• If you need approval from a committee, your organization’s management, or a parent organization, etc., be sure to allow additional time and let the Scout know if he is to assist with this.

Funding the ProjectEagle service projects often require fundraising. Donations of any money, materials, or services must be preapproved by the BSA unless provided by your organization; by the Scout, his parents, or relatives; or by his troop or its chartered organization. The Scout must make it clear to donors or fundraising event participants that the money is being raised on the project beneficiary’s behalf, and that the beneficiary will retain any leftover funds. If receipts are needed, your organization must provide them. If your organization is not allowed to retain leftover funds, you should designate a charity to receive them or turn them over to your Scout’s unit.

SupervisionTo meet the requirement to “give leadership to others,” your Scout must be given every opportunity to succeed independently without direct supervision. The Scout’s troop must provide adults to assist or keep an eye on things, and your organization should also have someone available. The Scout, however, must provide the leadership necessary for project completion without adult interference.

SafetyThrough the proposal and planning process, the Scout will identify potential hazards and risks and outline strategies to prevent and handle injuries or emergencies. Scouts as minors, however, cannot be held responsible for safety. Adults must accept this responsibility. Property owners, for example, are responsible for issues and hazards related to their property or employees and any other individuals or circumstances they would normally be responsible for controlling. If during project execution you have any concerns about health and safety, please share them with the Scout and his leaders so action may be taken. If necessary, you may stop work on the project until concerns are resolved.

Project Completion and ApprovalAfter the project has been completed, your Scout will ask for your approval on his project report. The report will be used in the final review of his qualifications for the Eagle Scout rank. If the Scout has met your reasonable expectations, you should approve the project; if he has not, you should ask for corrections. This is not the time, however, to request changes or additions beyond what was originally agreed.

The Eagle Scout service project is an accomplishment a Scout will always remember. Your reward will be a helpful project and, more important, the knowledge you have contributed to a young man’s growth.

510-0252015 Printing

Boy Scouts of America1325 West Walnut Hill LaneP.O. Box 152079Irving, Texas 75015-2079www.scouting.org

Retaining.Wall System ' .

Trilogy Small

Trilogy Medium

311 Uni-Capstone

DESCRIPTION

Trilogy Small

Trilogy Medium

Straight Face

Multi Face

3" Rectangle Capstone

3" Uni-Capstone

Cornerstone

Stepstone

Ha lf-Stepstone

~ .. ~ - --( ,

Straight Face, ' ,•

DIMENSIONS WEIGHT SO. FOOT BLOCK/PALLET

6" H x 5.5" W x 12" D 27 lbs .24 sf 36 (with M ed.)

6" H X 11 " W x 1 2" 0 52 lbs .47 sf 36 (with Sm.)

6" H x 17" W X 1 2" D 73 lbs .71 sf '

36

6" H X 16" W x 1 2" 0 661bs .67 sf 36

3" H x 16.5" W x 12.5" D 45 .33 45

3" H x 16" W x 1 O" D 33 .33 60

6'' H x 1 6" W x 8" D 60 .99 60

6" H X 1 6" W X 1 6" 0 120 .66 24

6" H x 16" W x 8" D 60 .66 60

STONESCAPE Retaining Wall System

/

Ret~ining WaU System The.'Tril.ogy Se.rie·s is available in all s'ix SfoneSc:ape colors. Trilogy consists of three sizes of retaining

' ' I I •

wa ll blocks - The stan'dard 17" long Straight' Face, a medium :11.5'\ face bloc:k and a small 5.5" face I,, ,\ ' I ,'f I '

block., Blendi(l~ pall:lts~-~t: t~e .~m~_II: and. 1;1.e.dium bloc~s w ith pal.l~ts. of fu.11 blocks provides a unique

anc;j variable 1901<'.to eath:wall,, oepenGling on t he 'ratio of.full to partial length·units chosen by the I 1 j t, , 0 1

qesiQQ~·~,..;c9ntr.~~tor or. ~u~toMe( . ;~\ · , . ' . \ . ~ '

,,:, I' \ \1 < ~ ' ~ -' ' I I •, .•~ \ ' t . '

Each paltet :of f~ll .blocks\ c,onsists of ~6 bJqcks or·25.5. square feet.The medium and small block

pall~t~ cons.ist ,.of· 36 small'and 36 m·edi~m .. b.locks to'r a 'total of the same 25.5 square feet. To . , I

calcu late the amour.it required, divide· the tota l square footage of the wall by 25.5 and then round to

the near~st whole number. Ord~r th~ number~o·f pallets ,of each size that you want for t he look that ' : . .

·,

you want.. •. · · :

GRANITE BROWN RUSTIC BLEND

2610 Marshall Street NE Minneapolis, MN 55418 612-789-4303 877-817-$926

[email protected] /

©Marshall Concrete Produc\s, Inc.

311 Highway 7 Hutchinson, MN 55350 320-587-5019 877-528-77 48

StoneScapo,™ Mamifac.tUred Exclusively by Ma(shall Concrete Produi;ts, Inc.

• J

• • j

l',O. Dox 98 1915 (borch.1n'I Div , Vlotorl,, MN 15]86

952-443-2808 timberwall.com

' .

ORDER!

124.oo/ 44.001

!

I

TIMBERWALL LANDSCAPE & MASONRY 1915 ARBORETUM BLVD

QUOT VICTORIA, MN 55386 {952} 443-2808 FAX {952} 443-2017

Page: 1 Quote: 00007572 Special Time: 10:46:54

Instructions Ship Date: 04/28/17

Invoice Date: 04/28/17

Sale rep#: 35 Ashley Murphy Acct rep code: 0007 Due Date: 04/28/17

Sold To: Steve Livermore Ship To: Steve Livermore 8301 Turttle Creek Blvd (952) 446-8165

Minnetrista, MN 55375 (952) 446-8165

Customer #: 6345 Customer PO: OrderBy:c

pops,g01

E

COD

REPRINT

COD T 140

SHIP IL U/M I ITEM# I DESCRIPTION i Alt Price/Uom I PRICE I EXTENSION !

IM6SST [ Smart Six SF Sandstone Tan i

124.00 L EA I 5.1000 EA 5.1000 632.40 !

44.00 L EA MC3ST 1

3" Uni-Capstone Sandstone Tan I 5.1000 EA 5.1000 224.40 I I

I I I I I I I

I I I I

1 I

I I I

I I I

I I I ! I

j l '

I i

I

i

-

Quote Expires 07/27/17 Sales total $856.80

QUOTE Freight 130.00 130.00 Misc+ Frgt

Taxable 986.80

ONLY Non-taxable

Tax# 0.00 Tax 71.80

1 · Quote Weight: 9760 lbs. ITOTAL $1058.601

CITY OF MINNETRISTA

RESOLUTION NO. 86-17

RESOLUTION ACCEPTING DONATION OF A LANDSCAPE BED AT LISLE PARK

WHEREAS, the city of Minnetrista (the “City) is a municipal corporation, organized and existing under the laws of Minnesota; and

WHEREAS, Ethan Livermore has offered to donate a landscape bed he will be constructing as part on his Eagle Scout project to the City; and

WHEREAS, the City wishes to accept the donation of a landscape bed at Lisle Park and to express gratitude to Mr. Livermore for his generosity.

NOW, THEREFORE, BE IT RESOLVED, by the City Council of the city of Minnetrista, Minnesota as follows:

1. The City hereby accepts the donation of a landscape bed by this resolution and insatisfaction with the requirements of Minnesota Statutes 465.03.

This resolution was adopted by the City Council of the city of Minnetrista on the 15th dayof May, 2017 by a vote of ____ ayes and ____ nays.

Lisa Whalen, Mayor

Kris Linquist, City Clerk (SEAL)

Minnetrista Work Session Minutes – May 1, 2017 Page 1

CITY COUNCIL WORK SESSION MINUTES

MAY 1, 2017 5:30 p.m.

1) Call to OrderMayor Whalen called the meeting to order at 5:30 p.m.

Present – Council: Mayor Lisa Whalen, Patricia Thoele, Pam Mortenson,Mike Molitor and Shannon Bruce; Staff: City Administrator MichaelBarone, Finance Director Brian Grimm, Community Development DirectorDavid Abel, Public Safety Director Paul Falls and City Clerk Kris Linquist;Consultant: City Engineer Paul Hornby, WSB Engineering.Absent: None

2) Comprehensive Plan UpdateCommunity Development Director Abel introduced Erick Zweber from WSBwho overviewed the 2040 Comprehensive Plan Update.Highlights included:

Affordable Housing Tools Minnesota Housing Metropolitan Council Community Action Partnership of Suburban Hennepin (CAPSH) Hennepin County HRA West Hennepin Affordable Housing Land Trust

Tools Controlled by the City of Minnetrista Fiscal Devices Official Controls

Matrix of Tools and Goals Draft Housing Goals

Implementation Schedule

There was discussion on Tax Credit Bonds.

Mayor Whalen mentioned WeCAN (Westonka Community Action Network) should be added to the Affordable Housing Tools.

Mayor Whalen had a question on TIF for housing. Zweber stated that TIF can be used for housing as long as it meets the requirements.

Zweber overviewed Tax Increment Financing (TIF).

Item 4a

Minnetrista Work Session Minutes – May 1, 2017 Page 2

There was discussion on the formula in which the Met Council uses for affordable house.

There was a discussion on where the data is found for the income within the

city. There was discussion on changing the word “providing” to “supporting” in

reference to the tools that the City will support. There was some discussion on what tools the City would like to include in the

2040 Comprehensive Plan. There was discussion on the Senior Housing demographics. Mayor Whalen asked what is needed from the Council at this point. Zweber

stated that he needs direction on what the council would like to see under the Tools that are controlled by the City.

There was discussion on the tools that are controlled by the City and the

consensus was to leave in the Zoning and Subdivision Policies and Tax Abatement tools. The Council chose to eliminate Tax Increment Financing and Fee Waivers or Adjustments tools.

There was discussion on the implementation schedule. There was discussion on how many units the City needs to provide for

Affordable Housing.

3) Adjourn Motion by Mortenson, seconded by Molitor to adjourn the Work Session Meeting. Motion carried 5-0. Absent: None Mayor Whalen adjourned the meeting at 6:54 p.m.

Respectfully Submitted, Kri s L inquis t

Kris Linquist, MMMC, CMC City Clerk



Minnetrista City Council Minutes – May 1, 2017 Page 1 of 5

CITY COUNCIL MEETING MINUTES May 1, 2017 7:00 p.m.

1) Call to Order Mayor Whalen called the meeting to order at 7:00 p.m.

a) Pledge of Allegiance

b) Introductions:City Council: Mayor Lisa Whalen, Patricia Thoele, Pam Mortenson, Mike Molitor andShannon Bruce; Staff: City Administrator Michael Barone, Finance Director BrianGrimm, Community Development Director David Abel, Public Safety Director PaulFalls, HR/Communications Coordinator Cassandra Tabor and City Clerk Kris Linquist;Consultants: City Attorney Ron Batty, Kennedy & Graven and City Engineer PaulHornby, WSB Engineering.Absent: None

c) Approval of AgendaMotion by Mortenson, seconded by Bruce to approve the agenda as presented.Motion carried 5-0. Absent: None

2) Special Presentationsa) 2017 Street Projects Update

City Engineer overviewed the 2017 Street Projects and timelines

b) Communications Plan UpdateHR/Communications Coordinator Tabor overviewed the Communications Plan

3) Persons to Be Heard - None

4) Consent Agendaa) Approve Work Session Meeting Minutes from April 17, 2017b) Approve Regular Meeting Minutes from April 17, 2017c) Res. No. 72-17 Approve Claimsd) Res. No. 73-17 Approve CUP Amendment for Minnetonka Sportsmen Inc. at

7480 Co. Rd. 15e) Res. No. 74-17 Comprehensive Plan Compliance of possible Three Rivers Park

District Land Purchase on Farmhill Circle f) Res. No. 75-17 Approve Variance at 5325 Edsall Roadg) Ordinance No. 439 Amending Sections 505.01, 505.05 Subd. 3 & 505.07 Subd. 8

of the City Code h) Res. No. 76-17 Approve Ordinance No. 439 by Title and Summaryi) Res. No. 77-17 Accept Quote and Approve purchase of Trees in Lisle Park

Item 4b




Mayor Whalen requested to remove Item 4i) Res. No. 77-17 Accept Quotes and Approve purchase of Trees in Lisle Park. Molitor requested to remove Items 4e) Res. No 74-17 Comprehensive Plan Compliance of possible Three Rivers, 4g) Ordinance No. 439 Amending Sections 505.01, 505.05 Subd. 3 & 505.07 Subd. 8 of the City Code and 4h) Res. No. 76-77 Approve Ordinance No. 439 by Title and Summary and item 4i) Res. No. 77-17 Accept Quote and Approve purchase of Trees in Lisle Park. Motion by Mortenson, seconded by Bruce to approve the Consent Agenda with the exception of Items 4e), 4g), 4h) and 4i). Motion carried 5-0. Absent: None

4e) Res. No. 74-17 Comprehensive Plan Compliance of possible Three Rivers Park District Land Purchase of Farmhill Circle Molitor questioned if all the land would be purchased by Three Rivers. Abel stated that the Six Mile Rehab project may need some of the property for the rehab and the final details have not been worked out yet.

Molitor questioned if the trail would be along Halstead Drive. Abel stated that it would be located in the right of way.

Molitor questioned the trail by Kings Point Road. Abel stated that the trail would be on private land and would be purchased by Three Rivers Park District from willing property sellers.

Motion by Molitor, seconded by Thoele to adopt Resolution No. 74-17 in Support of the Acquisition of 3910 & 3940 Farmhill Circle, known as the Kutcher Property, by Three Rivers Park District for a future regional trail.

Motion carried 5-0. Absent: None 4g) Ordinance No. 439 Amending Sections 505.01, 505.05 Subd. 3 & 505.07 Subd. 8 of

the City Code Molitor had a question on the 200 foot setback from a neighboring property in order for

the riparian view rule to apply. Batty and Abel clarified the corrections being made to the amended ordinance.

Motion by Mortenson, seconded by Thoele to adopt Ordinance 439 as presented with the

staff report. Bruce stated she is going to vote against this Ordinance and feels that the Ordinance in its entirety should be repealed.

Motion carried 4-1. Opposed: Bruce; Absent: None 4h) Res. No. 76-17 Approve Ordinance No. 439 by Title and Summary Molitor commented that he removed this item because it was a part of Ordinance No.

439 discussion. Motion by Molitor, seconded by Mortenson to authorize Ordinance No. 439 to be

published by Title and Summary Motion carried 4-1. Opposed: Bruce; Absent: None




4i) Res. No. 77-17 Accept Quote and Approve purchase of Trees in Lisle Park Mayor Whalen thought that there was an Eagle Scout that was going to be doing a tree

planting/landscaping project in Lisle Park. Abel stated that he and Peters met with the Eagle Scout and the trees in this item would not interfere with the Eagle Scout’s project.

There was discussion on the grading clause in the proposed vendors quote. Abel stated that the City has used this vendor several times before and there have been no issues with their work. Motion by Thoele, seconded by Bruce to adopt Resolution No. 77-17 approving the quote from Midwest Landscapes in the amount of $7,560 to install 20 trees at Lisle Park. Motion carried 5-0. Absent: None

5) Public Hearings

a) Renewal of Liquor Licenses for Westonka Recreation Association and Burl Oaks Golf Club

City Clerk Linquist presented the Staff report found in the City Council packet dated May 1, 2017 She overviewed the applications for renewal of Liquor Licenses for Westonka Recreation Association and Burl Oaks Golf Club.

Mayor Whalen opened the public hearing at 7:57p.m. There was no one present to speak on the item.

Mayor Whalen closed the public hearing at 7:57 p.m.

i) Approve Renewal License for Westonka Recreation Association Motion by Molitor, seconded by Mortenson to approve the Renewal of the Liquor License for Westonka Recreation Association from June 1, 2017 to May 31, 2018 with the conditions outlined in the Staff report dated May 1, 2017. Motion carried 5-0. Absent: None

ii) Approve Renewal License for Burl Oaks Golf Club

Motion by Molitor, seconded by Mortenson to approve the Renewal of the Liquor License for Burl Oaks Golf Club from June 1, 2017 to May 31, 2018 with the conditions outlined in the Staff report dated May 1, 2017. Motion carried 5-0. Absent: None

6) Business Items a) Res. No. 78-17 Accept Quotes and Award Contract for Water Tower Cleaning Project, City Project No. 03-17

City Engineer Hornby presented the staff report found in the City Council Packet dated May 1, 2017.

Highlights included: Quotes were received for the cleaning of the Kings Point Road and

Sunnyfield Road water towers. The quote included cleaning and performing a float-down inspection of the

interior bowl of the water towers and perform an inspection of the exteriors of the tanks for future maintenance.

The float-down and cleaning of the tank bowels will help increase water quality to residents, along with operation of the new water treatment plants.




Two quotes were received and Staff recommends awarding the contract to Badger State Inspections in the amount of $14,400.

There was discussion on the possible sediment in the tanks. There was discussion on the draw-down of the tanks and how it is done.

Motion by Thoele, seconded by Mortenson to adopt Resolution No. 78-17 Receiving Quotes and Awarding Contract to Badger State Inspection, LLC for the interior cleaning and inspection, exterior inspection and mud valve installation as proposed, for the amount of $14,400.

Motion carried 5-0. Absent: None b) Res. No. 79-17 Accept Bids and Award Contract for 2017 Sealcoat and Crack Fill

Improvement Project, City Project 02-17 City Engineer Hornby presented the staff report found in the City Council Packet dated May 1, 2017. Highlights included:

The bids were publically opened and read aloud on April 13, 2017. There were two bids received. The lowest responsive bid was received from Allied

Blacktop Co of Maple Grove MN. The City of Minnetrista’s portion of the project bid is $51,390.

Mayor Whalen questioned what the Engineers Estimate for the City’s portion was. Grimm stated that the City had budgeted $90,000 for this project.

Molitor questioned when the last time these roads were done. Hornby stated that staff could not find any records on this type of maintenance for these roads.

Motion by Bruce, seconded by Molitor to Adopt Resolution No. 79-17 Received Bids and Award the Contract to Allied Blacktop Co., for their bid amount of $51,390 for roadway crack fill and sealcoat improvements, CP 02-17.

Motion carried 5-0. Absent: None 7) Administrative Items

a) Staff Reports i) City Administrator Barone

Mound Fire Commission Meeting Strategic Plan Update – June 5 Mediation Update Interviews for Public Works Maintenance Worker Minnesota City Managers Conference Clean Up Day – May 13

ii) Director of Public Safety Awards were held at a Department Meeting

2016 Commendations awards to: Lt. Squires Sgt. Cummings




Griggs Bruzek Hintz

2017 Excellence and Commendations awards to: Lt. Squires – Excellence Sgt. Cummings Wegner White Schmidt Thompson

b) Council Reports

i) Mayor Lisa Whalen Mound Fire Commission Meeting Meeting with Commissioner Steele Mayors Association Annual Conference

ii) Patricia Thoele

Planning Commission Meeting

iii) Pam Mortenson

Steering Committee Meeting WCC Meeting Trista Day – Pig Races

iv) Mike Molitor

Steering Committee Meeting LMCD

v) Shannon Bruce

Mound Fire Commission Meeting 8) Adjournment

Motion by Bruce, seconded by Molitor to adjourn the meeting at 8:26 p.m. Motion carried 5-0. Absent: Respectfully submitted, Kris Linquist, MMMC, CMC City Clerk


RESOLUTION APPROVING JUST AND CORRECT CLAIMS AGAINST CITY FUNDS

WHEREAS, the City Council of the City of Minnetrista, pursuant to MS 412.241, shall have the full authority over the financial affairs of the City; and

WHEREAS, the City Council reviewed the Claims for payment, with checks numbered 60587 through 60654; electronic checks E1000872 through E1000884; Claims batch includes an electronic transfers for payroll.

NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF MINNETRISTA, that the attached list of claims in the amount of $ 486,942.91 is hereby approved.

ADOPTED this 15th day of May 2017 by a vote of ____ Ayes _____ Nays.

___________________________ Lisa Whalen, Mayor

ATTEST:

________________________________ Kris Linquist, City Clerk

(seal)

Item 4c

*Check Detail Register©

CITY OF MINNETRISTA 05/12/17 9:43 AM

Page 1

APRIL 2017 to MAY 2017

Check Amt CommentInvoice

1010 1ST BK OF THE LAKES

ACCURATE RADAR SPECIALTIESPaid Chk# 060587 5/15/2017

$245.00 Calibration of Radar UnitE 101-42110-404 VEHICLE & EQUIP MAINT 2737

Total ACCURATE RADAR SPECIALTIES $245.00

AMERICAN MAILING MACHINESPaid Chk# 060588 5/15/2017

$395.00 Maintenance Agreement Postage MachineE 101-41320-322 POSTAGE IN73531

Total AMERICAN MAILING MACHINES $395.00

AMERIPRIDE SERVICES INCPaid Chk# 060589 5/15/2017

$30.41 Shop towelsE 101-43121-215 SHOP MATERIALS 1003783045

$54.99 Shop uniformsE 101-43121-417 UNIFORMS 1003783045

$8.55 Service ChargeE 101-41940-211 CLEANING & MAINT SUPPLIES 1003783045

Total AMERIPRIDE SERVICES INC $93.95

ARLENE HELEN DAHLPaid Chk# 060590 5/15/2017

$4,100.00 Temporary Easement Halstead DriveE 490-43122-437 MISCELLANEOUS EXPENSE

Total ARLENE HELEN DAHL $4,100.00

BANYON DATA SYSTEMS, INC.Paid Chk# 060591 5/15/2017

$195.00 Fund Invoice Bill SupportE 101-41320-433 DUES & SUBSRIPT & TRAINING 00155708

Total BANYON DATA SYSTEMS, INC. $195.00

BERGERSON-CASWELL INC.Paid Chk# 060592 5/15/2017

$79,434.96 Well 5 Rehabilitation ImprovementE 491-43241-530 IMPROVEMENTS Pay No 1

Total BERGERSON-CASWELL INC. $79,434.96

BUCK BLACKTOP, INCPaid Chk# 060593 5/15/2017

$11,177.13 Lisle Park Parking LotE 404-45202-530 IMPROVEMENTS Pay 3

Total BUCK BLACKTOP, INC $11,177.13

CALATLANTIC HOMESPaid Chk# 060594 5/15/2017

$5,000.00 Rtn Temp Deposit-4939 Grandview AveG 101-2025 DEPOSITS PAYABLE MB-15232 R61

Total CALATLANTIC HOMES $5,000.00

CAR-CO AUTO PARTSPaid Chk# 060595 5/15/2017

$35.98 Belts for Blower Motor in WTPE 601-49440-227 UTILITY SYSTEM MAINT SUPPL 49-442692

($22.59) CreditE 601-49440-227 UTILITY SYSTEM MAINT SUPPL 49-442759

$97.99 Battery for Tack TrailerE 101-43121-221 EQUIPMENT PARTS, TIRES 49-444970

Total CAR-CO AUTO PARTS $111.38

CARQUESTPaid Chk# 060596 5/15/2017

$18.22 Air HoseE 101-43121-221 EQUIPMENT PARTS, TIRES 5927-146904

Total CARQUEST $18.22

CENTER POINT ENERGYPaid Chk# 060597 5/15/2017

$58.64 GeneratorE 601-49440-383 NATURAL GAS 10654144-4

$57.40 GeneratorE 601-49440-383 NATURAL GAS 10658041-8

$160.08 Gas Utility - Gov't BldgE 101-41940-383 NATURAL GAS 5651357-5

$69.98 Gas - Well #5E 601-49440-383 NATURAL GAS 5659223-1

$373.28 PlantE 601-49440-383 NATURAL GAS 6401076054-0

$145.50 Gas Utility - PWE 101-43121-383 NATURAL GAS 6744979-3

$184.37 Gas Utility - PDE 101-42110-383 NATURAL GAS 8486433-9

$33.75 Gas Utility - PWE 101-43121-383 NATURAL GAS 8486442-0

Total CENTER POINT ENERGY $1,083.00

CENTRA HOMES LLCPaid Chk# 060598 5/15/2017

$5,000.00 Rtn Temp CO 4459 Games TrG 101-2025 DEPOSITS PAYABLE MB-15278 R 6



Page 2



Total CENTRA HOMES LLC $5,000.00

EARL F. ANDERSON INC.Paid Chk# 060599 5/15/2017

$2,506.70 SignsE 101-43121-224 STREET MAINTENANCE SUPPL 0114005-IN

$3,000.00 SignsE 401-43126-560 EQIUP AND FURNISHINGS 0114005-IN

$1,435.00 Signs and BoltsE 651-49590-224 STREET MAINTENANCE SUPPL 0114105-IN

Total EARL F. ANDERSON INC. $6,941.70

ECM PUBLISHERS, INCPaid Chk# 060600 5/15/2017

$168.64 Minnetrista Coloring Contest AdE 101-42110-440 APPRECIATION EVENTS 485232

$168.63 Promotional ServicesE 101-42110-440 APPRECIATION EVENTS 485583

Total ECM PUBLISHERS, INC $337.27

EROSION PRODUCTS, LLCPaid Chk# 060601 5/15/2017

$226.50 Seed and Erosion Control LogsE 651-49590-224 STREET MAINTENANCE SUPPL 3739

Total EROSION PRODUCTS, LLC $226.50

FASTENAL COMPANYPaid Chk# 060602 5/15/2017

$108.01 Truck First Aid Kit ReplacementE 101-43121-437 MISCELLANEOUS EXPENSE MNWAC51077

$88.92 Marking PaintE 601-49440-227 UTILITY SYSTEM MAINT SUPPL MNWAC51077

$63.98 Chemical SprayerE 602-49490-227 UTILITY SYSTEM MAINT SUPPL MNWAC51112

$40.57 Fire Ext. SignsE 101-43121-401 BLDG/STRUCT MAINTENANCE MNWAC51112

$81.07 Fire Ext Signs and Red SignsE 101-41940-401 BLDG/STRUCT MAINTENANCE MNWAC51112

$140.14 Fire Ext Signs and Red SignsE 101-42110-401 BLDG/STRUCT MAINTENANCE MNWAC51112

Total FASTENAL COMPANY $522.69

FP MAILING SOLUTIONSPaid Chk# 060603 5/15/2017

$156.00 Postage Machine RentalE 101-41320-322 POSTAGE RI103223647

Total FP MAILING SOLUTIONS $156.00

FRONTIER OHPaid Chk# 060604 5/15/2017

$381.40 Monthly Phone ServiceE 101-42110-321 TELEPHONE 952-446-1660



Total FRONTIER OH $1,144.21

GLOCK, INCPaid Chk# 060605 5/15/2017

$250.00 Class-GriggsE 101-42110-434 POLICE TRAINING

Total GLOCK, INC $250.00

HEALTH PARTNERSPaid Chk# 060606 5/15/2017

$1,074.31 Premium Employer PdE 601-49440-131 HEALTH & LIFE INS - E CONTR 72947575


$498.44 Premium Employer PdE 651-49590-131 HEALTH & LIFE INS - E CONTR 72947575

$364.00 Premium Employer PdE 101-45202-131 HEALTH & LIFE INS - E CONTR 72947575






$622.35 * Employee Pd PremiumG 101-2340 PAYROLL CLEARING HEALTH INS 72947575

$676.00 PW Premium Employer PdE 101-43125-131 HEALTH & LIFE INS - E CONTR 72947575

Total HEALTH PARTNERS $20,145.56

HENN CO INFO TECHNOLOGYPaid Chk# 060607 5/15/2017

$2,179.63 radio lease - PDE 401-42110-560 EQIUP AND FURNISHINGS 1000093393

$619.05 Radio LeaseE 401-43126-560 EQIUP AND FURNISHINGS 1000093436

Total HENN CO INFO TECHNOLOGY $2,798.68



Page 3



HENN CO SHERIFF (PER DEIM)Paid Chk# 060608 5/15/2017

$565.16 Booking FeeE 101-42110-441 CORRECTION FEES/CHGS 1000093346

Total HENN CO SHERIFF (PER DEIM) $565.16

HENN CO TREASURERPaid Chk# 060609 5/15/2017

$180.70 Tax Forfeited Land 31-117-24-43-0003E 101-49020-437 MISCELLANEOUS EXPENSE

Total HENN CO TREASURER $180.70

HILDAHL, KEVIN AND MARYPaid Chk# 060610 5/15/2017

$300.00 Temporary Easement Halstead DriveE 490-43122-437 MISCELLANEOUS EXPENSE

Total HILDAHL, KEVIN AND MARY $300.00

HODGSON FAMILY LTD PARTNERSHIPPaid Chk# 060611 5/15/2017


otal HODGSON FAMILY LTD PARTNERSHIP $300.00

JUBILEE FOODSPaid Chk# 060612 5/15/2017

$17.85 MeetingsE 101-42110-431 TRAIN/MTG/EXP & SUPPLIES

Total JUBILEE FOODS $17.85

KROHN, SCOTT AND ELLENPaid Chk# 060613 5/15/2017

$8,100.00 Temporary Easement Halstead DriveE 490-43122-437 MISCELLANEOUS EXPENSE

Total KROHN, SCOTT AND ELLEN $8,100.00

LA PIG RACESPaid Chk# 060614 5/15/2017

$2,300.00 Pig Race Show -Less DepositE 101-42110-440 APPRECIATION EVENTS 1001

Total LA PIG RACES $2,300.00

LEXISNEXISPaid Chk# 060615 5/15/2017

$30.00 Contract FeeE 101-42110-307 PROFESSIONAL SERVICES 1085510-1704

Total LEXISNEXIS $30.00

MADISON NATIONAL LIFE INSURANCPaid Chk# 060616 5/15/2017

$687.74 * LTD InsuranceG 101-2340 PAYROLL CLEARING HEALTH INS May 2017

Total MADISON NATIONAL LIFE INSURANC $687.74

MAGCPaid Chk# 060617 5/15/2017

$10.00 WorkshopE 101-41320-433 DUES & SUBSRIPT & TRAINING 200000070

$65.00 Bus TourE 101-41320-433 DUES & SUBSRIPT & TRAINING 200000092

$20.00 Northern Lights AwardsE 101-41320-433 DUES & SUBSRIPT & TRAINING 200000249

Total MAGC $95.00

MARTIN COUNTYPaid Chk# 060618 5/15/2017

$120.00 warrant-Case 17002228G 101-2397 WARRANT CLEARING

Total MARTIN COUNTY $120.00

MARTIN MARIETTA MATERIALSPaid Chk# 060619 5/15/2017

$469.42 Class 5 GraniteE 101-43121-224 STREET MAINTENANCE SUPPL 20083255

Total MARTIN MARIETTA MATERIALS $469.42

MET COUNCIL (SAC)Paid Chk# 060620 5/15/2017

$19,681.20 * Monthly SACG 602-2395 SAC CLEARING April 2017

Total MET COUNCIL (SAC) $19,681.20

MET COUNCIL ENVIRONMENTAL SVCPaid Chk# 060621 5/15/2017

$22,913.15 * Monthly SewerE 602-49490-438 EXPENSE MWCC 0001068119

otal MET COUNCIL ENVIRONMENTAL SVC $22,913.15

MID COUNTYPaid Chk# 060622 5/15/2017



Page 4



$584.55 Squad FuelE 101-42110-212 MOTOR FUELS AND LUBRICAN 30687

$423.00 Squad FuelE 101-42110-212 MOTOR FUELS AND LUBRICAN 30738

Total MID COUNTY $1,007.55

MN POLLUTION CONTROLPaid Chk# 060623 5/15/2017

$45.00 Certification-HegeholzE 602-49490-433 DUES & SUBSRIPT & TRAINING

Total MN POLLUTION CONTROL $45.00

MORRIES AUTOMOTIVE GROUPPaid Chk# 060624 5/15/2017

$40,806.29 2017 Ford F-350 Truck 16E 401-43126-540 MOTOR VEHICLES & MACHINE

Total MORRIES AUTOMOTIVE GROUP $40,806.29

MOUND TRUE VALUE HARDWAREPaid Chk# 060625 5/15/2017

$3.99 Brush Set for PaintingE 101-45202-437 MISCELLANEOUS EXPENSE 142533

$4.49 LevelE 101-43121-240 SMALL TOOLS AND MINOR EQ 142534

$51.99 Pallat RackE 101-43121-240 SMALL TOOLS AND MINOR EQ 142553

$38.99 Stretch FilmE 101-43121-215 SHOP MATERIALS 142593

$7.16 Plumbing InstallE 601-49440-227 UTILITY SYSTEM MAINT SUPPL 142666

$8.58 FittingsE 601-49440-227 UTILITY SYSTEM MAINT SUPPL 142736

$10.60 Air Release RepairE 601-49440-227 UTILITY SYSTEM MAINT SUPPL 142771

$14.97 Testing EquipmentE 601-49440-227 UTILITY SYSTEM MAINT SUPPL 142818

$14.00 Material for Treatment PlantE 601-49440-227 UTILITY SYSTEM MAINT SUPPL 142848

$15.68 Postage for Dept HealthE 601-49440-322 POSTAGE 142868

$17.82 BarricadeE 101-43121-224 STREET MAINTENANCE SUPPL 142890

Total MOUND TRUE VALUE HARDWARE $188.27

MOUND TRUE VALUE-PDPaid Chk# 060626 5/15/2017

$2.99 Glue removerE 101-42110-211 CLEANING & MAINT SUPPLIES 142610

$29.96 TapeE 101-42110-211 CLEANING & MAINT SUPPLIES 142749

$15.27 Dish Tabs, WashersE 101-42110-211 CLEANING & MAINT SUPPLIES 142849

Total MOUND TRUE VALUE-PD $48.22

NCPERS MINNESOTAPaid Chk# 060627 5/15/2017

$288.00 *PERA life Ins Employer PaidG 101-2380 PAYROLL CLEARING LIFE INS 6324517

Total NCPERS MINNESOTA $288.00

NORTH AMERICAN SAFETY, INCPaid Chk# 060628 5/15/2017

$170.00 Safety ShirtsE 101-43121-417 UNIFORMS 26605

Total NORTH AMERICAN SAFETY, INC $170.00

OFFICE DEPOT - CHICAGOPaid Chk# 060629 5/15/2017

$217.83 Cups, Seals, Toner, PaperE 101-41320-201 OFFICE SUPPLIES 922766904001

$20.00 CupsE 101-43121-201 OFFICE SUPPLIES 922766904001

$6.48 Correction TapeE 101-41320-201 OFFICE SUPPLIES 922767163001

$83.30 PaperE 101-42110-202 COPY & PRINTING SUPPLIES 924421231001

$67.89 Plates, Tissues, InkE 101-42110-202 COPY & PRINTING SUPPLIES 925160286001

$35.82 Staples, PlannerE 101-41320-201 OFFICE SUPPLIES 925272449001

$36.87 Recycle Day CounterE 671-43230-201 OFFICE SUPPLIES 925272585001

Total OFFICE DEPOT - CHICAGO $468.19

ONCE UPON A SIGN LLCPaid Chk# 060630 5/15/2017

$210.00 Trista Day BannersE 101-42110-440 APPRECIATION EVENTS 3535

Total ONCE UPON A SIGN LLC $210.00

OVERLINE & SON, INCPaid Chk# 060631 5/15/2017

$12,556.25 Cleaning of Storm Sewer System -Hunters CrestE 651-49590-224 STREET MAINTENANCE SUPPL 520

Total OVERLINE & SON, INC $12,556.25

PIKE TRANSFERPaid Chk# 060632 5/15/2017



Page 5



$3,185.46 Rock Delivered to ShopE 101-43121-224 STREET MAINTENANCE SUPPL 4255

Total PIKE TRANSFER $3,185.46

PLUNKETTSPaid Chk# 060633 5/15/2017

$97.34 Pest ControlE 101-41940-401 BLDG/STRUCT MAINTENANCE 5648216

$150.00 Pest ControlE 101-42110-401 BLDG/STRUCT MAINTENANCE 5648217

Total PLUNKETTS $247.34

PORTICO PATIO AND WINDOWPaid Chk# 060634 5/15/2017

$72.00 6835 Cardinal Cove Dr Cancel PermitR 101-200-32210 BUILDING PERMITS MG-17004 R73

Total PORTICO PATIO AND WINDOW $72.00

PREMIUM WATERS, INCPaid Chk# 060635 5/15/2017

$128.96 WaterE 101-41940-211 CLEANING & MAINT SUPPLIES 605123-04-17

Total PREMIUM WATERS, INC $128.96

ROCK ON TRUCKS INC.Paid Chk# 060636 5/15/2017

$572.40 Delivery Granite Class 5E 101-43121-224 STREET MAINTENANCE SUPPL 0011097

Total ROCK ON TRUCKS INC. $572.40

SCHWAB, LAWRENCE AND KIMPaid Chk# 060637 5/15/2017


Total SCHWAB, LAWRENCE AND KIM $300.00

SEHPaid Chk# 060638 5/15/2017

$5,685.53 Water Treatment PlantsE 491-43241-303 ENGINEERING SERV 331749

$201.96 South Central Water Main System ImprovE 491-43241-303 ENGINEERING SERV 331750

Total SEH $5,887.49

SETHURAMAN, ANANTHARAMANPaid Chk# 060639 5/15/2017

$106.59 Rtn Overpayment 9376 Glacier RdR 601-400-37110 WATER SALES

Total SETHURAMAN, ANANTHARAMAN $106.59

SHRED IT USA INCPaid Chk# 060640 5/15/2017

$85.50 ShreddingE 101-41320-307 PROFESSIONAL SERVICES 81222244306

Total SHRED IT USA INC $85.50

SIEFKER, HANS AND KARENPaid Chk# 060641 5/15/2017


Total SIEFKER, HANS AND KAREN $300.00

SQUIRES, CRAIGPaid Chk# 060642 5/15/2017

$112.30 ReimbursementE 101-42110-417 UNIFORMS

Total SQUIRES, CRAIG $112.30

SRSIPaid Chk# 060643 5/15/2017

$38.88 Fire Alarm- PWE 101-43121-401 BLDG/STRUCT MAINTENANCE 1181154

Total SRSI $38.88

Streicher sPaid Chk# 060644 5/15/2017

($89.99) CreditE 101-42110-417 UNIFORMS CM276181

$89.99 UniformE 101-42110-417 UNIFORMS I1256684

$7.99 HandcuffE 101-42110-417 UNIFORMS I1257065

$45.99 UnformE 101-42110-431 TRAIN/MTG/EXP & SUPPLIES I1257238

$94.97 UniformE 101-42110-240 SMALL TOOLS AND MINOR EQ I1257270

$149.99 UniformE 101-42110-417 UNIFORMS I1260546

Total Streicher s $298.94

TASC FLEX SYSTEMS REIMBURSEMENPaid Chk# 060645 5/15/2017



Page 6



$49.38 Admin FeesG 101-2346 PR CLEARING DAYCARE FSA IN1029451

tal TASC FLEX SYSTEMS REIMBURSEMEN $49.38

US BANK CORPORATE SYSTEMSPaid Chk# 060646 5/15/2017

$41.00 Council Mtg FoodE 101-41110-437 MISCELLANEOUS EXPENSE 4/17/17

$119.76 Lodging Conference-Building OfficialE 101-42401-433 DUES & SUBSRIPT & TRAINING 4/20/17

$278.69 Chiefs of Police Conference-LodgingE 101-42110-434 POLICE TRAINING 4/26/17

$325.00 Grimm-CPE Session/SeminarE 101-41320-433 DUES & SUBSRIPT & TRAINING 4/26/17

$41.00 Council Mtg FoodE 101-41110-437 MISCELLANEOUS EXPENSE 5/1/17

Total US BANK CORPORATE SYSTEMS $805.45

USA BLUEBOOKPaid Chk# 060647 5/15/2017

$300.36 Testing KitsE 601-49440-227 UTILITY SYSTEM MAINT SUPPL 234979

Total USA BLUEBOOK $300.36

USA SECURITYPaid Chk# 060648 5/15/2017

$18.75 IP Address ChangeE 101-42110-401 BLDG/STRUCT MAINTENANCE 21423

$37.50 City Door Timing ChangeE 101-42110-401 BLDG/STRUCT MAINTENANCE 21589

Total USA SECURITY $56.25

VERIZON WIRELESSPaid Chk# 060649 5/15/2017

$461.91 PD Cell phonesE 101-42110-321 TELEPHONE 9784175423

$498.66 Admin Cell phonesE 101-41940-321 TELEPHONE 9784175423

$308.95 PW Cell PhonesE 101-43121-321 TELEPHONE 9784175423

$10.01 M2ME 101-41940-321 TELEPHONE 9784175423

$245.11 MDC ConnectionsE 401-42110-560 EQIUP AND FURNISHINGS 9784560024

Total VERIZON WIRELESS $1,524.64

WACONIA FORD MERCURYPaid Chk# 060650 5/15/2017

$45.64 The Works Unit 71E 101-42110-221 EQUIPMENT PARTS, TIRES FOCS111280

$1,177.29 Rear Brakes on Unit 7E 601-49440-401 BLDG/STRUCT MAINTENANCE FOCS111519



Total WACONIA FORD MERCURY $1,502.26

WASTE MANAGEMENTPaid Chk# 060651 5/15/2017

$9,075.50 * RecyclingE 671-43230-384 REFUSE REMOVAL 7025157-1593-

Total WASTE MANAGEMENT $9,075.50

Whalen, LisaPaid Chk# 060652 5/15/2017

$48.68 Jan/Feb 2017 Mileage ReimbursementE 101-41110-437 MISCELLANEOUS EXPENSE

$214.00 March/April 2017 Mileage ReimbursementE 101-41110-437 MISCELLANEOUS EXPENSE

Total Whalen, Lisa $262.68

WSB & ASSOCIATES, INC.Paid Chk# 060653 5/15/2017

($168.00) Foth Invoice CreditG 801-1170 LAND USE RECEIVABLE

$2,420.50 * Woodland Cove Lake 2nd AdditionG 801-1170 LAND USE RECEIVABLE 1 02121-920

$58.50 * Merrywood Lane CUPG 801-1170 LAND USE RECEIVABLE 1 02121-940

$286.00 GIS ServicesE 602-49490-303 ENGINEERING SERV 10 02121-780

$1,276.00 2016 Water Supply PlanE 491-43241-303 ENGINEERING SERV 11 02121-720

$2,028.00 Enchanted Lane ReconstructionE 490-43122-303 ENGINEERING SERV 12 02121-690

$445.00 Lisle Park Parking LotE 404-45202-307 PROFESSIONAL SERVICES 12 02121-760

$46,125.00 Halstead DriveE 490-43122-303 ENGINEERING SERV 14 02121-640

$18,893.25 2040 Comprehensive PlanE 101-41910-303 ENGINEERING SERV 14 02121-700

$439.00 2016 Mill and Overlay Improv ProjectE 406-43121-303 ENGINEERING SERV 14 02121-740

$880.00 Water System ImprovE 491-43241-303 ENGINEERING SERV 17 02121-580

$1,370.50 MS4 ServicesE 651-49590-303 ENGINEERING SERV 25 02092-390

$500.00 General Engineering SvcsE 601-49440-303 ENGINEERING SERV 3 0174-945




Page 7




$1,000.00 General Engineering SvcsE 101-42600-303 ENGINEERING SERV 3 0174-945

$228.00 General Services-MappingE 602-49490-303 ENGINEERING SERV 3 0174-945



$114.00 General Services-MappingE 101-42110-307 PROFESSIONAL SERVICES 3 0174-945

$1,210.00 * Building Permit ReviewE 101-42401-303 ENGINEERING SERV 3 02121-870

$2,222.00 * Serenity Hill Final PlatG 801-1170 LAND USE RECEIVABLE 3 02121-880

$803.50 2017 WCA ServicesE 651-49590-303 ENGINEERING SERV 3 02121-890

$136.25 2017 Crack Fill and Seal CoatE 406-43121-303 ENGINEERING SERV 3 02121-900

$378.00 * Red OakG 801-1170 LAND USE RECEIVABLE 36 02121-340

$4,456.00 2017 Mill and OverlayE 406-43121-303 ENGINEERING SERV 4 02121-860

$640.00 * MCES L38 ForcemainG 801-1170 LAND USE RECEIVABLE 5 02121-830

$340.25 Grandview ImprovementsE 490-43122-303 ENGINEERING SERV 6 02121-680

$1,987.00 DataLink MaintenanceE 101-43121-307 PROFESSIONAL SERVICES 7 02121-630

$1,575.00 * Waterset ML16014G 801-1170 LAND USE RECEIVABLE 9 02121-750

$1,378.50 Westwood Dr Segment Drainage ImprovE 651-49590-303 ENGINEERING SERV 9 02121-800

Total WSB & ASSOCIATES, INC. $92,326.25

XCEL ENERGY-MNPaid Chk# 060654 5/15/2017

$11.75 Langewood SprinklerE 101-45202-401 BLDG/STRUCT MAINTENANCE 51-001093657

$55.73 Lift Station 21E 602-49490-381 ELECTRIC UTILITIES 51-001102157

$1,879.49 Electricity-N Treatment PlantE 601-49440-381 ELECTRIC UTILITIES 51-001164027

$886.73 Electricity-City HallE 101-41940-381 ELECTRIC UTILITIES 51-6565407-3

$131.78 Electricity-PWE 101-43121-381 ELECTRIC UTILITIES 51-6565407-3

$41.79 Electricity-Signal SunnyfieldE 101-43160-381 ELECTRIC UTILITIES 51-6565407-3

$14.43 Electricity-Hunters TrailE 101-45202-401 BLDG/STRUCT MAINTENANCE 51-6565407-3

$1,480.44 Electricity-Street LightsE 101-43160-381 ELECTRIC UTILITIES 51-6565411-9

$49.96 Electricity-Well #2E 601-49440-381 ELECTRIC UTILITIES 51-9805951-5

Total XCEL ENERGY-MN $4,552.10

BRIDGEWATER BANKPaid Chk# 1000872E 4/28/2017

$70.00 APRIL REMOTE DEPOSIT FEEE 101-41320-437 MISCELLANEOUS EXPENSE

Total BRIDGEWATER BANK $70.00

DELTA DENTALPaid Chk# 1000873E 5/1/2017

$195.45 Delta Dental Prem - AdminE 101-41320-131 HEALTH & LIFE INS - E CONTR 6887320

$378.79 Delta Dental Prem - PWE 101-43121-131 HEALTH & LIFE INS - E CONTR 6887320



$602.25 Delta Dental Prem - PDE 101-42110-131 HEALTH & LIFE INS - E CONTR 6887320




$42.00 Delta Dental Prem-PLE 101-41910-131 HEALTH & LIFE INS - E CONTR 6887320

$152.65 Delta Dental Prem-BdgE 101-42401-131 HEALTH & LIFE INS - E CONTR 6887320

Total DELTA DENTAL $1,874.90

TASC FLEX SYSTEMS REIMBURSEMENPaid Chk# 1000874E 5/8/2017

$217.39 * Dependent CareG 101-2346 PR CLEARING DAYCARE FSA

tal TASC FLEX SYSTEMS REIMBURSEMEN $217.39

AFLACPaid Chk# 1000875E 5/8/2017

$320.42 * Supplemental InsuranceG 101-2348 AFLAC INS

Total AFLAC $320.42

ICMAPaid Chk# 1000876E 5/8/2017

$571.53 * Roth IRA ContributionsG 101-2370 PAYROLL CLEARING DEFERRED CO



Page 8



Total ICMA $571.53

PUBLIC EMPLOYEES RETIREMENTPaid Chk# 1000877E 5/8/2017

$18,069.45 * Pera w/hG 101-2330 PAYROLL CLEARING PERA

Total PUBLIC EMPLOYEES RETIREMENT $18,069.45

VOYAPaid Chk# 1000878E 5/8/2017

$400.00 * Deferred Comp w/hG 101-2370 PAYROLL CLEARING DEFERRED CO

Total VOYA $400.00

EDWARD JONESPaid Chk# 1000879E 5/8/2017

$1,537.34 * Deferred Comp w/hG 101-2370 PAYROLL CLEARING DEFERRED CO

Total EDWARD JONES $1,537.34

OPTUMPaid Chk# 1000880E 5/8/2017

$4,831.04 HSA QuarterlyG 101-2347 HSA CLEARING ACCT

Total OPTUM $4,831.04

INTERNAL REVENUE SERVICEPaid Chk# 1000881E 5/8/2017

$9,414.87 * PR - Fed w/hG 101-2300 PAYROLL CLEARING FED W/H

$9,254.38 * PR - SS/Medicare w/hG 101-2320 PAYROLL CLEARING FICA

Total INTERNAL REVENUE SERVICE $18,669.25

MN DEPARTMENT OF REVENUEPaid Chk# 1000882E 5/8/2017

$3,890.28 * State w/hG 101-2310 PAYROLL CLEARING STATE W/H

Total MN DEPARTMENT OF REVENUE $3,890.28

PSNPaid Chk# 1000883E 5/4/2017

$222.59 MONTHLY ONLINE PAYMENT FEES APRILE 601-49440-307 PROFESSIONAL SERVICES




Total PSN $741.98

Petty CashPaid Chk# 1000884E 5/11/2017

$450.00 Clean Up Day MoneyG 101-1020 PETTY CASH

$0.58 Postage DueE 601-49440-322 POSTAGE

$25.61 Replacement PlatesE 101-43121-437 MISCELLANEOUS EXPENSE

$12.20 Postage-PDE 101-42110-322 POSTAGE

$2.89 SuppliesE 101-42110-211 CLEANING & MAINT SUPPLIES

$30.08 Training and Meeting ExpensesE 101-42110-431 TRAIN/MTG/EXP & SUPPLIES

$2.67 AdapterE 101-42110-221 EQUIPMENT PARTS, TIRES

Total Petty Cash $524.03

1010 1ST BK OF THE LAKES $424,432.58



Page 9



Fund Summary

1010 1ST BK OF THE LAKES

101 GENERAL FUND $124,231.38

401 CAPITAL IMPROVEMENT PROGRAM $46,850.08

404 PARK DEDICATION FUND $11,622.13

406 ROAD MAINTENANCE FUND $5,221.25

490 STREET IMP CAPITAL PROJECTS $61,893.25

491 WATER IMP CAPITAL PROJECTS $87,478.45

601 WATER FUND $6,209.56

602 SEWER FUND $45,452.05

651 STORM WATER MGMT FUND $19,087.66

671 RECYCLING FUND $9,260.77

801 LANDUSE AGENCY $7,126.00

$424,432.58

_____________________________________________________________________________



CITY OF MINNETRISTA

BUSINESS / DISCUSSION ITEM

Subject: Approve Resolution Advising the Disposition of Tax Forfeited Land

Prepared By: David Abel, Community Dev. Director


Issue: Adopt the Resolution regarding the purchase of the tax forfeited parcel within Minnetrista.

Background: Hennepin County Taxpayer Services staff has notified the City of a parcel of land that has been listed as tax forfeited property. This property has been pronounced tax forfeited to the State of Minnesota for non-payment of property tax. As you will see the parcel contains a section of Towns Edge Road. The parcel is legally described as PID# 31-117-24-43-0003. There might be more tax forfeited properties within the City that have beensitting under State control for a number of years. Hennepin County has recently startedlooking into these properties so the City may see more in the future.

Fiscal Impact: The City has the option of a conveyance or straight out purchase. Due to the low appraisal of $100.00 staff believes a straight sale would be a good way to go. To process the sale it requires a City Resolution and a check for the total amount of the purchase price which would be $180.70 (cost estimate attached). Briefly, the conveyance process requires $250.00 application fee, along with a City Resolution, and then payment of deed fee’s once it is approved by the State. The straight out purchase process would be faster and would cost less.

Recommended City Council Action: Motion to Approve Res. No. 81-17 Advising the Disposition of Tax Forfeited Land and Purchase by the City of Minnetrista

Item 4d

Hennepin County Resident and Real Estate Services A-600 Hennepin County Government CenterMinneapolis, Minnesota 55487-0060

An Equal Opportunity Employer Recycled Paper

April 27, 2017

City of Minnetrista Community Development Public Works City Clerk

Re: Courtesy notice of pending sale/offering of properties within the City of Minnetrista

You are hereby notified that the Hennepin County Director of Resident and Real Estate Services Department, acting in the capacity of Hennepin County Auditor-Treasurer, is looking to sell the below listed Tax-Forfeited Lands situated in the County of Hennepin at an upcoming adjacent owner or public auction. The County Auditor-Treasurer is acting under delegation of statutory authority, power and responsibility granted in accordance to Minnesota Statutes, section 282.135 by the Board of Hennepin County Commissioners.

PID Address Date of Forfeiture 31-117-24-43-0003 36 Address Unassigned 9/13/2012

Please review the list of properties to determine if the City of Minnetrista has any additional interest in or recommendations for the parcels. All parcels listed have already been through the classification process in accordance with Minnesota Statutes, section 282.01 and have been classified as non-conservation.

Please respond within 14 days of the date of this communication with any questions, concerns or interest in the listed properties.

Sincerely, Michael Wolf Property Manager Resident and Real Estate Services (RRES) 300 South Sixth Street Minneapolis, MN 55487-0060 [email protected] 612-348-5102

mailto:[email protected]

Hennepin County Resident and Real Estate Services A-600 Hennepin County Government CenterMinneapolis, Minnesota 55487-0060

An Equal Opportunity Employer Recycled Paper

Revised 6/09/2015

From: Michael Wolf - Property Management Specialist Date: 04/27/176Direct: 612-348-5102PREPARED Minnetrista David Abel [email protected]

PROPERTY ID# 31-117-24-43-0003 NER#21006PURCHASE COSTS:Assessed Value $100.00Specials After Forfeiture $0.00Assurance Fee (3%) $3.00State Deed Preparation Fee: $25.00Filing Fees: {TFL to file deed} $51.00State Deed Tax: { $ 1.70 / $500 or part thereof - see chart } $1.70TFL Holding Costs per MN Statute 282.01 Subd 1. $0.00FULL PAYMENT REQUIRED: Total: $180.70

CERTIFIED FUNDS PAYABLE AT TIME OF APPLICATIONMAKE PAYABLE TO: HENNEPIN COUNTY TREASURERSUBJECT PARCEL: 36 Address UnassignedPID NUMBER: 31-117-24-43-0003

DATE PREPARED: 04/27/17 * VALID THROUGH: 05/27/17

*Hennepin County reserves the right to update cost at anytime

Payment must be postmarked May 27, 2017

Hennepin County Resident and Real Estate Services

Tax Forfeited Land Cost Sheet for Governmental Subdivision

Cost Estimate Only

CITY OF MINNETRISTA HENNEPIN COUNTY, MINNESOTA


RESOLUTION ADVISING THE DISPOSITION OF TAX FORFEITED LAND

WHEREAS, the City of Minnetrista has received from the County of Hennepin notification which lists a property in said municipality which have become property of the State of Minnesota for nonpayment of real estate taxes; and

WHEREAS, provided in Minnesota Statute 282, the City Council is asked to give input regarding the disposition of this parcel of land; and

WHEREAS, the City has been notified that Hennepin County has held a public meeting to take public input related to the property as provided in Minnesota Statute 282; and

WHEREAS, the City may request that the property be sold to the City or provide input to the County Board of the suggested disposition of the property.

NOW, THEREFORE, BE IT RESOLVED that the City of Minnetrista does have an interest in the requesting the Board of Hennepin County sell the parcel to the City and does advise the Board of Hennepin County to dispose of the parcel in the following way:

PID 31-117-24-43-0003 with no pending special assessments, should be sold to the City of Minnetrista for road right-of-way use.

This resolution was adopted by the City Council of the City of Minnetrista on the 15th day of May 2017, by a vote of ______Ayes and______Nays.

_________________________ Mayor Lisa Whalen

ATTEST:

___________________________ Kris Linquist City Clerk (seal)

_____________________________________________________________________________ Mission Statement: The City of Minnetrista will deliver quality services in a cost effective and innovative manner and provide opportunities for a high quality of life while protecting natural resources and maintaining a rural character.

CITY OF MINNETRISTA

CONSENT ITEM

Subject: Request for Approval of a Step Increase from 2017 Step Level 1 to 2017 Step Level 2 for Trevor Barrett, Public Works Maintenance Worker, effective May 16, 2017

Prepared By: Cassandra Tabor, HR/Communications Coordinator


Issue Mr. Trevor Barrett is eligible to move from 2017 Step Level 1 to 2017 Step Level 2. Mr. Barrett is to be compensated in accordance with the current labor agreement between the City of Minnetrista and I.U.O.E. Local 49.

Background Trevor Barrett began full-time employment as a Public Works Maintenance Worker on May 16, 2016, after serving as a seasonal for the City for a couple of years, and is eligible for a step increase upon completion of one year of employment and excellent job performance.

Fiscal Impact and Summary At this time, there will be a rate increase from $20.84/hr to $21.88/hr for Mr. Barrett. Trevor Barrett will be eligible for his next step increase on July 1, 2017, provided he is successfully making progress in all areas of the position. So far, Trevor Barrett has been a very valuable asset to the City and Public Works department, and his efforts are greatly appreciated.

Recommended City Council Action: Adopt Resolution No. 82-17 approval of a Step increase for Mr. Trevor Barrett from 2017 Step 1 to 2017 Step 2 as Public Works Maintenance Worker, effective May 16, 2017.

Does Recommended Action meet City Mission Statement? Yes No Does Recommended Action meet City Goals/Priorities? Yes No Explain:

Item 4e

CITY OF MINNETRISTA


RESOLUTION APPROVING A STEP INCREASE FOR MR. TREVOR BARRETT, PUBLIC WORK MAINTENANCE WORKER, EFFECTIVE

MAY 16, 2017

WHEREAS, Mr. Trevor Barrett is eligible for a step increase from Step 1 to Step 2 based on the successful completion of one year of employment as a full-time Public Works Maintenance Worker with the City of Minnetrista, effective May 16, 2017; and

WHEREAS, Trevor Barrett successfully completed his first year of service with excellent performance appraisals performed by his supervisor, Gary Peters; and

THEREFORE, BE IT RESOLVED, BY THE CITY COUNCIL OF THE CITY OF MINNETRISTA, to approve a step increase for Trevor Barrett under the terms and conditions of the labor agreement between the City of Minnetrista and I.U.O.E. Local 49, effective May 16, 2017.

This resolution was adopted by the City Council of the City of Minnetrista on the 15th day of May, 2017, by a vote of ____Ayes and ____Nays.

______________________________ Lisa Whalen, Mayor

ATTEST:

_________________________________ Kris Linquist, City Clerk

(seal)

Mission Statement: The City of Minnetrista will deliver quality services in a cost effective and innovative manner and provide opportunities for a high quality of life while protecting natural resources and maintaining a rural character.

CITY OF MINNETRISTA

REQUEST FOR CITY COUNCIL ACTION

Subject: CONDITIONAL USE PERMIT: Application from Robert & Joan Grootwassink for an accessory building greater than 1,000 sq. ft. at the property of 4575 Merrywood Lane; R-1 Low density single family residence zoning district; PID# 36-117-24-32-0001.

Prepared By: Nickolas Olson, City Planner Through: David Abel, Community Development Director


Overview: Robert & Joan Grootwassink (the “Applicants”) are seeking approval of a conditional use permit to construct an accessory building over 1,000 square feet at 4575 Merrywood Lane (the “Property”).

Background: The Applicants are proposing to build a roughly 3,800 square foot detached garage. The rough dimensions of the detached garage are 44 feet by 80 feet. Design of the detached garage will maintain the existing home aesthetics and quality with brick accents and trim and the roofing materials consistent with the existing home. The proposed use of the detached garage is for the storage of many cars and boats that belong to the Applicants. The Applicants are looking to consolidate their collection to one location.

The Property is currently zoned R-1 Low density single family residence. In this zoning district, accessory building that are equal to or greater than 1,000 square feet in area are allowed by conditional use permit.

Discussion: The city council may grant conditional use permits when such permits are authorized by code and may impose conditions and safeguards in such permits to protect the health, safety and welfare of the community and assure harmony with the comprehensive plan of the city. In acting upon an application for a conditional use permit, the city will consider the effect of the proposed use upon the health, safety, and general welfare of the city including, but not limited to, the factors of:

1. Noise, glare, odor, electrical interference, vibration, dust, and other nuisances;There should be no nuisances created by the construction of the proposed detachedgarage.

Item 4f


2. Fire and safety hazards;There should not be an increase in fire or safety hazards from the proposed detachedgarage.

3. Existing and anticipated traffic conditions; parking facilities on adjacent streetsand land;The proposed detached garage should not alter the traffic conditions from that of asingle family dwelling unit. The proposed garage will also allow for additionalenclosed parking on site to serve the Applicants.

4. The effect on surrounding properties, including valuation, aesthetics and scenicviews, land uses, character and integrity of the neighborhood;The location and design of the detached garage was carefully selected to minimizethe impact on neighboring properties. The proposed detached garage does not alterthe existing land use of the Property as it is proposed as an accessory structure forpersonal storage of the Applicants. The Property is a large lot for the zoningdistrict, making it an ideal candidate for a structure of the size proposed.

5. Consistency with the city’s comprehensive plan; impact on governmental facilitiesand services, including roads, sanitary sewer, water and police and fire;The proposed garage has been designed to minimize the impact of neighboringviews and views from the lake. The height has also been minimized to reduce thepresence on the Property. There should be no increase in impact on governmentalfacilities and services as a result of the proposed detached garage.

6. Effect on sensitive environmental features including lakes, surface andunderground water supply and quality, wetlands, slopes, flood plains and soils;The proposed site plan has been reviewed for grading drainage concerns (seeattached letter from the city engineer). The Property is currently and will remainunder the maximum allotted hardcover percentage.

7. Other factors as found relevant by the city.There are no additional factors to consider at this time.

The city may also consider whether the proposed use complies or is likely to comply in the future with all standards and requirements set out in other regulations or ordinances of the city or other governmental bodies having jurisdiction over the city. In permitting a new conditional use or the alteration of an existing conditional use, the city may impose, in addition to the standards and requirements expressly specified by ordinance, additional conditions which it considers necessary to protect the best interest of the surrounding area or the community as a whole.

Neighborhood Comments: Staff sent notices to all residents within 500 feet of the subject property. Staff did not receive any comment or concerns from neighbors in regards to the proposed conditional


use permit prior to the public hearing. To date, staff has still not received any comments or concerns from neighbors.

Planning Commission Recommendation: Motion by Young, seconded by Pettis to recommend to the Council to approve the conditional use permit for an accessory building over 1,000 square feet at 4575 Merrywood Lane subject to the following conditions:

1. The culvert is proposed to be flat (0%) grade. The flat grade on the culvert mayrequire above average maintenance since water will only flow through when itbuilds up on the upstream end. The Applicants should install the culvert as toencourage flow in the desired direction and prevent future maintenance issues;

2. The Applicants should consider the recommendations in the City Engineer’smemorandum dated April 7, 2017;

3. The Applicant obtain all necessary permits and approvals from the City and otherapplicable entities with jurisdiction prior to any construction;

4. The proposed building materials and color must match the existing home;5. The proposed grading should maintain existing drainage patterns or improve

existing drainage of the Property and adjacent properties;6. The Applicants are responsible for all fees incurred by the City in review of this

application;7. Final plans must be submitted to the City and reviewed by the City Engineer prior

to the City Council meeting; and8. The proposed plans be at the current size or smaller.

Motion passed 7-0. Absent: None

Post Planning Commission Meeting: After the Planning Commission meeting, the Applicants submitted revised plans dated April 27, 2017 showing a 6 foot reduction in width to accommodate the existing mound system, which was previously to be removed and is now intended to be kept. A revised survey was submitted on May 5, 2017 to show the new building in a new location. This survey was reviewed by the City Engineer, who had additional concerns that were not addressed with the revision. Another revision, which has been included with the packet, was submitted on May 9, 2017. This was again reviewed by the City Engineer, whose review memo of this survey has been included with the packet and the conditions of approval. Based on the continued concerns with the proposed grading of the Property, staff has added a condition that a grading as built survey be required prior to the final building inspection. These events have sufficiently addressed conditions #1, #7, and #8 from the Planning Commission meeting. Remaining conditions not addressed have been kept in the City Council recommended motion.

Conclusion: The City Council should review the requested conditional use permit against the factors outlined in the staff report and consider the recommendation of the Planning Commission. After review of the entire record, findings of fact should be established as to why the request should be approved or denied. Staff is recommending approval based on the following findings of fact:


1. Accessory buildings are allowed within the R-1 Zoning District by conditionaluse permit;

2. The Applicants have applied for a conditional use permit in accordance withcity code.

3. The proposed conditional use permit is keeping with the spirit and intent of thecity’s comprehensive plan;

4. There are no nuisances associated with the construction of the proposedbuilding based on its proposed use;

5. There are no additional fire or safety hazards associated with the constructionof the proposed building based on its proposed use;

6. There are no traffic or parking concerns associated with the construction of theproposed building based on its proposed use;

7. The proposed building is being designed to match the primary structure on theProperty which should minimize the effect on surrounding properties; and

8. Governmental services and facilities will not be impacted as a result of theproposed building based its proposed use.

Recommended Action: Motion to approve the conditional use permit for an accessory building over 1,000 square feet at 4575 Merrywood Lane based on the findings of fact above and subject to the following conditions:

1. The Applicants shall comply with the comments and recommendations outlined inthe City Engineer’s memorandum dated May 10, 2017;

2. The Applicants shall submit a grading as built survey for review by the CityEngineer prior to scheduling the final building inspection;

3. The Applicants obtain all necessary permits and approvals from the City and otherapplicable entities with jurisdiction prior to any construction;

4. The proposed building shall be substantially similar to the revised plan set dateApril 27, 2017;

5. The proposed building materials and color must match the existing home;6. The proposed grading should maintain existing drainage patterns or improve

existing drainage of the Property and adjacent properties; and7. The Applicants are responsible for all fees incurred by the City in review of this

application.

Attachments: 1. Location Map2. Applicant Narrative3. Proposed Survey4. Proposed Plans & Elevations5. Engineer Review Letter dated April 7, 20176. Engineer Review Letter dated May 10, 2017 with Exhibit7. Res. No. 83-17 Approving Conditional Use Permit at 4575 Merrywood Lane

4575 Merrywood Lane

April 13, 2017Map Powered by DataLink from WSB & Associates

1 inch = 188 feet

EXISTING HARDCOVER

HOUSE 5,900 SQ. FT.DRIVEWAY 5,651 SQ. FT.DECK 915 SQ. FT.REAR STOOP 100 SQ. FT.FRONT STOOP/WALK 257 SQ. FT.LAKE STEPS 227 SQ. FT.

TOTAL EXISTING HARDCOVER 13,050 SQ. FT.

AREA OF LOT 124,150 SQ. FT.

LOT COVERAGE 10.5%

PROPOSED GARAGE

GARAGE FLOOR - 967

.50

PROPOSED HARDCOVER

HOUSE 5,900 SQ. FT.DRIVEWAY 5,651 SQ. FT.DECK 915 SQ. FT.REAR STOOP 100 SQ. FT.FRONT STOOP/WALK 257 SQ. FT.LAKE STEPS 227 SQ. FT.GARAGE 3,277 SQ. FT.GARAGE DRIVEWAY 1,053 SQ. FT.

TOTAL PROPOSED HARDCOVER 17,380 SQ. FT.

AREA OF LOT 124,150 SQ. FT.

LOT COVERAGE 14.0%

S1Minnetonka, Minnesota 55345

Phone (952) 474-7964

17917 Highway No. 7

Web: www.advsur.com

CLIENT/JOB ADDRESS SHEET TITLE SHEET NO.

SHEET 1 OF 1

DRAWING ORIENTATION & SCALE

DRAWING NUMBER

LEGAL DESCRIPTION:That part of Lot 13, Auditor's Subdivision Number Seventy-seven (77)Hennepin County, Minnesota and that part of Government Lot 2, Section36, Township 117, Range 24 lying Northwesterly of a line drawn parallelwith and 200 feet Northwesterly, measured at right angles from theNorthwesterly line of Lot 1, Block 4, Zumbra Heights and lyingSoutheasterly of a line parallel with and 395 feet Northwesterly measuredat right angles from the Northwesterly line of said Lot 1, said parallellines extending from the center line of the Old Excelsior and WatertownRoad (now vacated) to the shore of Lake Minnetonka.

SCOPE OF WORK & LIMITATIONS:1. Showing the length and direction of boundary lines of the legal

description listed above. The scope of our services does not includedetermining what you own, which is a legal matter. Please checkthe legal description with your records or consult with competentlegal counsel, if necessary, to make sure that it is correct and thatany matters of record, such as easements, that you wish to beincluded on the survey have been shown.

2. Showing the location of observed existing improvements we deemnecessary for the survey.

3. Setting survey markers or verifying existing survey markers toestablish the corners of the property.

4. Existing building dimensions and setbacks measured to outside ofsiding or stucco.

5. Showing and tabulating impervious surface coverage of the lot foryour review and for the review of such governmental agencies thatmay have jurisdiction over these requirements to verify they arecorrectly shown before proceeding with construction.

6. Showing elevations on the site at selected locations to give someindication of the topography of the site. We have also provided abenchmark for your use in determining elevations for constructionon this site. The elevations shown relate only to the benchmarkprovided on this survey. Use that benchmark and check at least oneother feature shown on the survey when determining otherelevations for use on this site or before beginning construction.

7. While we show a proposed location for this garage, we are not asfamiliar with your proposed plans as you, your architect, or thebuilder are. Review our proposed location of the improvements andproposed yard grades carefully to verify that they match your plansbefore construction begins. Also, we are not as familiar with localcodes and minimum requirements as the local building and zoningofficials in this community are. Be sure to show this survey to saidofficials, or any other officials that may have jurisdiction over theproposed improvements and obtain their approvals before beginningconstruction or planning improvements to the property.

8. This survey has been completed without the benefit of a current titlecommitment. There may be existing easements or otherencumbrances that would be revealed by a current title commitment.Therefore, this survey does not purport to show any easements orencumbrances other than the ones shown hereon.

STANDARD SYMBOLS & CONVENTIONS:"●" Denotes iron survey marker, found, unless otherwise noted.

SHEET SIZE: 22 X 34

GRADING & EROSION CONTROL NOTES:

BEFORE DEMOLITION AND GRADING BEGIN• Install silt fence/bio roll around the perimeter of the construction area.

• Sediment control measures must remain in place until final stabilization hasbeen established and then shall be removed. Sediment controls may beremoved to accommodate short term construction activity but must bereplaced before the next rain.

• A temporary rock construction entrance shall be established at each accesspoint to the site and a 6 inch layer of 1 to 2 inch rock extending at least 50feet from the street into the site and shall be underlain with permeablegeotextile fabric. The entrance shall be maintained during construction bytop dressing or washing to prevent tracking or flow of sediments onto publicstreets, walks or alleys. Potential entrances that are not so protected shall beclosed by fencing to prevent unprotected exit from the site.

DURING CONSTRUCTION:• When dirt stockpiles have been created, a double row of silt fence shall be

placed to prevent escape of sediment laden runoff and if the piles or otherdisturbed areas are to remain in place for more than 14 days, they shall beseeded with Minnesota Department of Transportation Seed Mixture 22-111at 100 lb/acre followed by covering with spray mulch.

• A dumpster shall be placed on the site for prompt disposal of constructiondebris. These dumpsters shall be serviced regularly to prevent overflowingand blowing onto adjacent properties. Disposal of solid wastes from the siteshall in accordance with Minnesota Pollution Control Agency requirements.

• A separate container shall be placed for disposal of hazardous waste.Hazardous wastes shall be disposed of in accordance with MPCArequirements.

• Concrete truck washout shall be in the plastic lined ditch and dispose ofwashings as solid waste.

• Sediment control devices shall be regularly inspected and after majorrainfall events and shall be cleaned and repaired as necessary to providedownstream protection.

• Streets and other public ways shall be inspected daily and if litter or soilshas been deposited it shall promptly be removed.

• If necessary, vehicles, that have mud on their wheels, shall be cleanedbefore exiting the site in the rock entrance areas

• Moisture shall be applied to disturbed areas to control dust as needed.

• Portable toilet facilities shall be placed on site for use by workers and shallbe properly maintained.

• If it becomes necessary to pump the excavation during construction, pumpdischarge shall be into the stockpile areas so that the double silt fencearound these areas can filter the water before it leaves the site.

• Proposed disturbed areas with slopes 3:1 and greater shall be stabilized witherosion control blanket per mndot specifications.

• Temporary erosion control shall be installed no later than 14 days after thesite is first disturbed and shall consist of broadcast seeding with MinnesotaDepartment of Transportation Seed Mixture 22-111 at 100 lb/acre followedby covering with spray mulch.

SITE WORK COMPLETION:• When final grading has been completed but before placement of seed or sod

an “as built” survey shall be done per City of Minnetrista requirements toinsure that grading was properly done.

• When any remedial grading has been completed, sod or seeding shall becompleted including any erosion control blankets for steep areas.

• When turf is established, silt fence and inlet protection and other erosioncontrol devices shall be disposed of and adjacent streets, alleys and walksshall be cleaned as needed to deliver a site that is erosion resistant and clean.

#LICENSE NO.

DATEMARCH 21, 2017

MARCH 21, 2017# 52716Joshua S. Rinke

MARCH 8, 2017DATE SURVEYED:

SURVEYED BY

ADVANCED SURVEYING. & ENG., CO.

60'30'0

A | 118New GarageDrawings

PERMITDRAWINGSFOR PERMITTING ANDBIDDING PURPOSESONLY

DATE OF ISSUE:5/11/17

REM

ODE

L FO

R

BOB

AND

JOAN

IE G

ROO

TWAS

SINK

AT 4575

MER

RYW

OO

D LA

NEM

INNE

TRIS

TA, M

N 55

375

TERMS OF USAGE:

ALL DIMENSIONS, AS BUILTCONDITIONS AND SITEREQUIREMENTS TO BEVERIFIED BY CONTRACTORPRIOR TO ORDERINGMATERIAL AND/ORDEMOLISHING EXISTINGSTRUCTURES. ALLDISCIPLINES SHALL NOTIFYANY DISCREPANCIESBETWEEN THESE DRAWINGSAND ACTUAL SITECONDITIONS TO DESIGNERPROMPTLY FORRESOLUTION. AS BUILT ANDSITE CONDITIONS HAVEUNIQUE CONSIDERATIONSTHAT ARE UNDETECTABLE ATTIME OF DESIGNCOMPLETION. THEREFORE,CONTRACTOR AND ALL FIELDPERSONNEL WILL WORKWITH DESIGNER TO RESOLVEANY SITUATION THAT MAYARISE DURING COURSE OFCONSTRUCTION.

P

P

P

P

P

P

P

P

P

P

P

P

P

P

P

38'-0" 6'-0"12'-4" 13'-4" 12'-4"

2'-4" 8'-0"2'-0"

1'-8"

10'-0"1'-8"

2'-0"

8'-0" 2'-4"

38'-0" 6'-0"

23'-6

"34

'-0"

22'-6

"2'

-6"

80'-0

"

5'-8

"22

'-8"

5'-8

"4'

-0"

G-B G-B

G-A 8

9

13

BRICKVENEER

BRICKVENEER

BRICKVENEER

BRICKVENEER

BRICKVENEER

BRICKVENEER

8'-0" X 8'-0" O.H. DOOR8'-0" X 8'-0" O.H. DOOR

10'-0" X 10'-0" O.H. DOOR

36" X 84" SWING DOOR

New Garagexx

A: 3,358 sq ft

New Workshopxx

A: 230 sq ft

G-B

G-A 8

13

812

812

812

812

812

812

812

812

812

PROJECT NOTES:01 00 00 GENERAL REQUIREMENTS

ALL WORK TO CONFORM TO ANY AND ALL APPLICABLE BUILDING ANDZONING CODES. CONTRACTOR TO REVIEW ALL DOCUMENTS FORSCALE, SCOPE AND DETAIL AND REPORT/REVIEW ANY OMISSIONS ORDISCREPANCIES PRIOR TO BEGINNING WORK. ANY ADJUSTMENTS ORRECONCILIATIONS TO BE REPORTED TO THIS OFFICE FORRECOMMENDATIONS AND/OR CLARIFICATIONS

02 00 00 EXISTING CONDITIONS

EXISTING HOME DESIGN SHOWN IS BASED UPON ORIGINALCONSTRUCTION DRAWINGS PROVIDED BY CLIENT (MARTINRESIDENCE DRAWN BY JAMES MCNEAL ARCHITECTS, DATED 2-1-99).FIELD VERIFY ALL EXISTING CONDITIONS FOR ACCURACY AND ADJUSTAS REQUIRED. ALL DIMENSIONS SHOWN ARE ASSUMED TO BE FACEOF FRAMING FOR INTERIOR WALLS AND TO EXTERIOR SHEATHING OREXTERIOR FACE OF CONCRETE FOUNDATION FOR EXTERIOR WALLS.

03 00 00 CONCRETE

AT NEW GARAGE, PROVIDE 4" SLAB W/ REINFORCING PERSTRUCTURAL RECOMMENDATIONS ON GRANULAR BASE

04 00 00 MASONRY

AT NEW GARAGE, PROVIDE 1 1/2 COURSE 6" BLOCK AT PERIMETERWALLS ON TOP OF 8" FOUNDATION WALL BELOW TO CREATE 2" SLABLEDGE AT INTERIOR.

05 00 00 METALS

CABINET HARDWARE- TBD

06 00 00 WOODS & COMPOSITES

ROUGH FRAMING-2x6 UNLESS NOTED OTHERWISE

07 00 00 THERMAL & MOISTURE

AT WINDOWS TO BE REMOVED, PROVIDE NEW WEATHER RESISTIVEBARRIER (WRB) AND SIDING TO MATCH NEW EXTERIOR SIDING. ATNEW WINDOW LOCATIONS, PROVIDE FLASHING AND SEALANT ANDADHERE TO ALL INSTALLATION REQUIREMENTS AS RECOMMENDED BYWINDOW SUPPLIER.

AT NEW PITCHED ROOF LOCATIONS, VERIFY EXISTING ROOFCONSTRUCTION AND MATCH DETAILS FOR FASCIA, SOFFIT, ANDROOFING MEMBRANE. CONSULT ROOFING CONTRACTOR FORADDITIONAL WATERPROOFING AS REQUIRED. INSULATION PER LOCALAND STATE CODE REQUIREMENTS

AT NEW EXTERIOR WALLS, PROVIDE WEATHER RESISTIVE BARRIERAND INSULATION PER LOCAL AND STATE CODE REQUIREMENTS.

08 00 00 WINDOWS & OPENINGS

NEW WINDOW UNITS BY MARVIN WINDOWS & DOORS (VERIFY).VERIFY WHICH STYLE/SERIES TO MATCH EXISTING WINDOWS ONHOME FOR COLOR AND PROFILE.

09 00 00 FINISHES

INTERIOR FLOORS- WOOD FLOORS TO MATCH EXISTING WOODFLOOR. TILE FLOORS TO BE SELECTED BY OWNER & INTERIORDESIGNER. CARPET TO BE SELECTED BY OWNER & INTERIORDESIGNER

INTERIOR WALLS- GYP. BD. W/ PAINT, COLOR TO BE SELECTED BYOWNER & INTERIOR DESIGNER, TYPICAL

INTERIOR CEILINGS- GYP. BD. W/ PAINT, COLOR TO BE SELECTED BYOWNER & INTERIOR DESIGNER, TYPICAL

EXTERIOR WALLS- SEE "TYPICAL EXTERIOR WALL" DETAIL

10 00 00 SPECIALTIES

NONE

11 00 00 EQUIPMENT

NONE

12 00 00 FURNISHINGS

NEW CABINETS AT BATHROOMS AND GARAGE STORAGECOUNTERTOPS TO BE 3CM STONE, "MONT BLUE"

13 00 00 SPECIAL CONSTRUCTION

NONE

14 00 00 CONVEYING EQUIPMENT

NONE

22 00 00 PLUMBING

FIXTURES- NEW SINK, FAUCET, TOILET, AND SHOWER ACCESSORIESFOR BATHS, TO BE SELECTED BY CLIENT & INTERIOR DESIGNER

23 00 00 HVAC

AT NEW BEDROOMS AND BATHS, VERIFY EXISTING MECHANICAL FORPERFORMANCE AND LOCATE SUPPLY AND RETURN DUCTS ASNEEDED. LOCATIONS TO BE VERIFIED W/ OWNER AND INTERIORDESIGNER.

AT NEW GARAGE, PROVIDE LOCAL HEATING AND COOLING UNIT PERMECHANICAL CODE (MINI-SPLIT OR EQUAL)

26 00 00 ELECTRICAL

SEE SCHEMATIC ELECTRICAL PLANS FOR PLACEMENT OF LIGHTS,SWITCHES AND OUTLETS

4" 2'-4" 8'-0" 2'-0"1'-8" 10'-0" 1'-8"2'-0" 8'-0" 2'-4" 4"12'-4" 13'-4" 12'-4"

38'-0" 6'-0"

23'-6

"34

'-0"

22'-6

"2'

-6"

80'-0

"

4'-0

"

5'-8

"4"

38'-0" 6'-0"

80'-0

"

UNEXCAVATEDG-B G-B

G-A 8

9

13

30'-0

"

STOO

P

DECK ABOVE CO

NC.

DECK

DECK

#4575EXISTING

HOUSE

FFE=970.9 LFE=959.9G

FE=968.1 REAR GFE=959.8

EXISTING M

OUND SYSTEM

SURVEY LINE

±28

WEST LINE OF SEC. 36, T. 117, R. 24

N13°44'17"W 216.62

47.32

30.27

N50°26'40"E 621.06168.86

GOVERNMENT LOT 2, SEC. 36, T. 117, R. 24.

S48°38'01"E 197.47

WATER ELEVATIO

N = 929.4 (11/7/05)LAKE M

INNETONKA

930

930

938940

940

940

942

942

944

944

946

946948

950950

952

954956958

960

962

962

962

964

964

964

964

964

966

966

966

966

968

968

968

968

968

970

970

970

972

972

972

9749769789809829849869889909929949969981000100210041006

1006

1008

1008

1008

10101010

1012

1012

1014

1014

1014

1016

1016

1018

1018

1020

1020

1022

1024

LINE PARALLEL WITH AND 200 FEETNORTHWESTERLY OF THE NORTHWESTERLYLINE OF LOT 1, BLOCK 4, ZUMBRA HEIGHTS

LINE PARALLEL WITH AND 395 FEETNORTHWESTERLY OF THE NORTHWESTERLYLINE OF LOT 1, BLOCK 4, ZUMBRA HEIGHTS

CENTERLINE OF VACATED

OLD EXCELSIO

R AND WATERTO

WN RO

AD

SHORE O

F LAKE

MINNETO

NKA

S52°20'26"E 199.96

S52°20'26"E 43.68

13S50°24'32"W 212.07S50°26'40"W 396.12

NEW GARAGEGFE=967.1

NOTE:SITE CONTOURS SHOWN ARE FROM EXISTINGCONDITIONS. FOR REVISED CONTOURS, SEE

SURVEY & ENGINEERING DRAWING WHICHSHOWS REVISED CONTOURS AND INCLUDES

REVISED DRAINAGE AS NEEDED.

SCALE: 1/8" = 1'-0"

NEW GARAGE FLOOR PLANSCALE: 1/8" = 1'-0"

NEW GARAGE ROOF PLANSCALE: 1/8" = 1'-0"

NEW GARAGE FOUNDATION PLAN

SCALE: 1/32" = 1'-0"

SCHEMATIC SITE PLAN

A | 119New GarageDrawings

PERMITDRAWINGSFOR PERMITTING ANDBIDDING PURPOSESONLY

DATE OF ISSUE:5/11/17

REM

ODE

L FO

R

BOB

AND

JOAN

IE G

ROO

TWAS

SINK

AT 4575

MER

RYW

OO

D LA

NEM

INNE

TRIS

TA, M

N 55

375

TERMS OF USAGE:

ALL DIMENSIONS, AS BUILTCONDITIONS AND SITEREQUIREMENTS TO BEVERIFIED BY CONTRACTORPRIOR TO ORDERINGMATERIAL AND/ORDEMOLISHING EXISTINGSTRUCTURES. ALLDISCIPLINES SHALL NOTIFYANY DISCREPANCIESBETWEEN THESE DRAWINGSAND ACTUAL SITECONDITIONS TO DESIGNERPROMPTLY FORRESOLUTION. AS BUILT ANDSITE CONDITIONS HAVEUNIQUE CONSIDERATIONSTHAT ARE UNDETECTABLE ATTIME OF DESIGNCOMPLETION. THEREFORE,CONTRACTOR AND ALL FIELDPERSONNEL WILL WORKWITH DESIGNER TO RESOLVEANY SITUATION THAT MAYARISE DURING COURSE OFCONSTRUCTION.

ROOFING TO MATCHEXISTING HOME

CONTINUOUS RIDGE VENT

BRICK TYPE ANDCORNER DETAILSTO MATCH EXISTINGHOME

PAINTED WOOD PANEL,DETAILS TO MATCHEXISTING GARAGE

ROOF EDGEAND FASCIADETAILS TOMATCH EXISTINGGARAGE / HOME

128

124

PROJECT NOTES:01 00 00 GENERAL REQUIREMENTS

ALL WORK TO CONFORM TO ANY AND ALL APPLICABLE BUILDING ANDZONING CODES. CONTRACTOR TO REVIEW ALL DOCUMENTS FORSCALE, SCOPE AND DETAIL AND REPORT/REVIEW ANY OMISSIONS ORDISCREPANCIES PRIOR TO BEGINNING WORK. ANY ADJUSTMENTS ORRECONCILIATIONS TO BE REPORTED TO THIS OFFICE FORRECOMMENDATIONS AND/OR CLARIFICATIONS

02 00 00 EXISTING CONDITIONS

EXISTING HOME DESIGN SHOWN IS BASED UPON ORIGINALCONSTRUCTION DRAWINGS PROVIDED BY CLIENT (MARTINRESIDENCE DRAWN BY JAMES MCNEAL ARCHITECTS, DATED 2-1-99).FIELD VERIFY ALL EXISTING CONDITIONS FOR ACCURACY AND ADJUSTAS REQUIRED. ALL DIMENSIONS SHOWN ARE ASSUMED TO BE FACEOF FRAMING FOR INTERIOR WALLS AND TO EXTERIOR SHEATHING OREXTERIOR FACE OF CONCRETE FOUNDATION FOR EXTERIOR WALLS.

03 00 00 CONCRETE

AT NEW GARAGE, PROVIDE 4" SLAB W/ REINFORCING PERSTRUCTURAL RECOMMENDATIONS ON GRANULAR BASE

04 00 00 MASONRY

AT NEW GARAGE, PROVIDE 1 1/2 COURSE 6" BLOCK AT PERIMETERWALLS ON TOP OF 8" FOUNDATION WALL BELOW TO CREATE 2" SLABLEDGE AT INTERIOR.

05 00 00 METALS

CABINET HARDWARE- TBD

06 00 00 WOODS & COMPOSITES

ROUGH FRAMING-2x6 UNLESS NOTED OTHERWISE

07 00 00 THERMAL & MOISTURE

AT WINDOWS TO BE REMOVED, PROVIDE NEW WEATHER RESISTIVEBARRIER (WRB) AND SIDING TO MATCH NEW EXTERIOR SIDING. ATNEW WINDOW LOCATIONS, PROVIDE FLASHING AND SEALANT ANDADHERE TO ALL INSTALLATION REQUIREMENTS AS RECOMMENDED BYWINDOW SUPPLIER.

AT NEW PITCHED ROOF LOCATIONS, VERIFY EXISTING ROOFCONSTRUCTION AND MATCH DETAILS FOR FASCIA, SOFFIT, ANDROOFING MEMBRANE. CONSULT ROOFING CONTRACTOR FORADDITIONAL WATERPROOFING AS REQUIRED. INSULATION PER LOCALAND STATE CODE REQUIREMENTS

AT NEW EXTERIOR WALLS, PROVIDE WEATHER RESISTIVE BARRIERAND INSULATION PER LOCAL AND STATE CODE REQUIREMENTS.

08 00 00 WINDOWS & OPENINGS

NEW WINDOW UNITS BY MARVIN WINDOWS & DOORS (VERIFY).VERIFY WHICH STYLE/SERIES TO MATCH EXISTING WINDOWS ONHOME FOR COLOR AND PROFILE.

09 00 00 FINISHES

INTERIOR FLOORS- WOOD FLOORS TO MATCH EXISTING WOODFLOOR. TILE FLOORS TO BE SELECTED BY OWNER & INTERIORDESIGNER. CARPET TO BE SELECTED BY OWNER & INTERIORDESIGNER

INTERIOR WALLS- GYP. BD. W/ PAINT, COLOR TO BE SELECTED BYOWNER & INTERIOR DESIGNER, TYPICAL

INTERIOR CEILINGS- GYP. BD. W/ PAINT, COLOR TO BE SELECTED BYOWNER & INTERIOR DESIGNER, TYPICAL

EXTERIOR WALLS- SEE "TYPICAL EXTERIOR WALL" DETAIL

10 00 00 SPECIALTIES

NONE

11 00 00 EQUIPMENT

NONE

12 00 00 FURNISHINGS

NEW CABINETS AT BATHROOMS AND GARAGE STORAGECOUNTERTOPS TO BE 3CM STONE, "MONT BLUE"

13 00 00 SPECIAL CONSTRUCTION

NONE

14 00 00 CONVEYING EQUIPMENT

NONE

22 00 00 PLUMBING

FIXTURES- NEW SINK, FAUCET, TOILET, AND SHOWER ACCESSORIESFOR BATHS, TO BE SELECTED BY CLIENT & INTERIOR DESIGNER

23 00 00 HVAC

AT NEW BEDROOMS AND BATHS, VERIFY EXISTING MECHANICAL FORPERFORMANCE AND LOCATE SUPPLY AND RETURN DUCTS ASNEEDED. LOCATIONS TO BE VERIFIED W/ OWNER AND INTERIORDESIGNER.

AT NEW GARAGE, PROVIDE LOCAL HEATING AND COOLING UNIT PERMECHANICAL CODE (MINI-SPLIT OR EQUAL)

26 00 00 ELECTRICAL

SEE SCHEMATIC ELECTRICAL PLANS FOR PLACEMENT OF LIGHTS,SWITCHES AND OUTLETS

SCALE: 1/8" = 1'-0"

SIDE ELEVATION @ GARAGE

SCALE: 1/4" = 1'-0"

FRONT ELEVATION @ GARAGESCALE: 1/8" = 1'-0"

REAR ELEVATION @ GARAGE

SCALE: 1/4" = 1'-0"

FRONT SIDE ELEVATION @ GARAGE

477 Temperance Street | St. Paul, MN 55101 | (651) 286-8450

Building a legacy – your legacy.

Equal Opportunity Employer | wsbeng.com

K:\01741-945\Admin\Received from Applicant\4575 Merrywood Lane CUP\LTR-PTH_NOlson-040717-4575 Merrywood Lane CUP ML 17012.docx

Memorandum To: Nick Olson, City of Minnetrista Planner From: Paul Hornby, P.E., Associate Date: April 7, 2017 Re: ML No. 17012 - 4575 Merrywood Lane - CUP for Accessory Building WSB Project No. 02121-94

We have complete review of the proposed site plan for the accessory building for 4575 Merrywood Lane, Minnetrista, Minnesota, and have the following recommendations from an engineering standpoint:

1. The proposed improvement is to construct an accessory building south of the existing house with a portion of the building over an existing drainage ravine.

2. The proposed construction will fill a portion of the ravine and extension of a culvert from the west side of the proposed structure to the east side. The culvert is proposed to be flat (0% grade). The flat grade on the culvert may require above average maintenance since water will only flow through when it builds up on the upstream end.

3. We recommend that the proposed accessory building site grading be modified to provide an overland lowpoint to allow stormwater to drain east if the culvert were to plug over time. This recommendation provides an emergency overflow that directs stormwater in the same direction as it flows under the existing conditions. This modification may require adjustment of the building floor elevation and driveway.

4. We recommend that roof drains (if proposed) discharge in a manner that will not cause erosion.

5. We recommend that the applicant provide a rain garden or filtration bed to capture and reduce the runoff rate from the site for the increase in impervious area, since the stormwater drains to an adjacent property.

Please contact me if you have any questions (651-286-8453).

477 Temperance Street | St. Paul, MN 55101 | (651) 286-8450

Building a legacy – your legacy. Equal Opportunity Employer | wsbeng.com

K:\02121-940\Admin\Docs\Revised Plan Submittal 05-09-17\LTR-PTH_NOlson-050917-4575 Merrywood Lane CUP Plan Resubmittal Review.docx

Memorandum

To: Nick Olson, City of Minnetrista Planner

From: Paul Hornby, P.E., Associate

Date: May 10, 2017

Re: ML No. 17012 - 4575 Merrywood Lane - CUP for Accessory Building Plan second resubmittal review WSB Project No. 02121-94

We have complete review of the revised site plan for the proposed accessory building for 4575 Merrywood Lane, Minnetrista, Minnesota, and have the following recommendations from an engineering standpoint:

1. The resubmitted plans show the proposed EOF with a freeboard to the adjacent property of about0.2 feet. We recommend that at least 0.5 feet of freeboard is provided.

2. We recommend that roof drains (if proposed) discharge in a manner that will not cause erosion,otherwise, turf or other erosion best management practice applied at the roof drip line be providedto reduce erosion.

3. We recommend that the applicant provide a rain garden or filtration bed to capture and reducethe runoff rate from the site for the increase in impervious area, since the stormwater drains to anadjacent property. A series of three rock check dams could also be used to reduce the rate ofrunoff in the swale southeast of the proposed driveway. Check dams need to be at least 1 foot inheight.

Please contact me if you have any questions (651-286-8453).

1


RESOLUTION APPROVING A CONDITIONAL USE FOR ROBERT AND JOAN GROOTWASSINK TO CONSTRUCT AN ACCESSORY STRUCTURE

OVER 1,000 SQ. FT. AT 4575 MERRYWOOD LANE

WHEREAS, the City of Minnetrista is a municipal corporation, organized and existing under the laws of the State of Minnesota; and

WHEREAS, the City Council of the City of Minnetrista has adopted zoning and subdivision regulations, per Chapter 5 of the Municipal Code, to promote the orderly, economic and safe development and utilization of land within the city; and

WHEREAS, Robert & Joan Grootwassink (the “Applicants”) have made an application for a conditional use permit to allow for an accessory structure over 1,000 square feet at the property located generally at 4575 Merrywood Lane (the “Property”), and which is legally described on Exhibit A attached hereto; and

WHEREAS, on April 25, 2017, the Minnetrista Planning Commission considered the requested conditional use permit, held a public hearing and, after consideration of the record before it, voted 7-0 in favor of recommending approval of the conditional use permit request; and

WHEREAS, on May 15, 2017, the City Council reviewed the application, as submitted, and has made the following findings of fact:

1. Accessory buildings are allowed within the R-1 Zoning District by conditional usepermit;

2. The Applicants have applied for a conditional use permit in accordance with city code.3. The proposed conditional use permit is keeping with the spirit and intent of the city’s

comprehensive plan;4. There are no nuisances associated with the construction of the proposed building based

on its proposed use;5. There are no additional fire or safety hazards associated with the construction of the

proposed building based on its proposed use;6. There are no traffic or parking concerns associated with the construction of the

proposed building based on its proposed use;7. The proposed building is being designed to match the primary structure on the Property

which should minimize the effect on surrounding properties; and8. Governmental services and facilities will not be impacted as a result of the proposed

building based its proposed use.

NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of Minnetrista hereby approves the conditional use permit as requested, based on the findings of fact outlined above, with the following conditions:

2

1. The Applicants shall comply with the comments and recommendations outlined in theCity Engineer’s memorandum dated May 10, 2017;

2. The Applicants shall submit a grading as built survey for review by the City Engineerprior to scheduling the final building inspection;

3. The Applicants obtain all necessary permits and approvals from the City and otherapplicable entities with jurisdiction prior to any construction;

4. The proposed building shall be substantially similar to the revised plan set date April 27,2017;

5. The proposed building materials and color must match the existing home;6. The proposed grading should maintain existing drainage patterns or improve existing

drainage of the Property and adjacent properties; and7. The Applicants are responsible for all fees incurred by the City in review of this

application.

This resolution was adopted by the City Council of the City of Minnetrista on the 15th day of May 2017, by a vote of ___ Ayes and ___ Nays.

Lisa Whalen, Mayor ATTEST:

Kris Linquist, City Clerk (SEAL)

3

Exhibit A Legal Description of 4575 Merrywood Lane: That part of Lot 13, Auditor's Subdivision Number Seventy-seven (77) Hennepin County, Minnesota and that part of Government Lot 2, Section 36, Township 117, Range 24 lying Northwesterly of a line drawn parallel with and 200 feet Northwesterly, measured at right angles from the Northwesterly line of Lot 1, Block 4, Zumbra Heights and lying Southeasterly of a line parallel with and 395 feet Northwesterly measured at right angles from the Northwesterly line of said Lot 1, said parallel lines extending from the center line of the Old Excelsior and Watertown Road (now vacated) to the shore of Lake Minnetonka.

Mission Statement:

The City of Minnetrista will deliver quality services in a cost effective and innovative

manner and provide opportunities for a high quality of life while protecting natural

resources and maintaining a rural character.

CITY OF MINNETRISTA


Subject: Approving Plans and Specifications and Authorizing the

Advertisement for Bids for the Halstead Drive Street Improvement

Project (City Project No. 01-16)

Prepared By: Paul Hornby, City Engineer


Issue: The plans and specifications for the Halstead Drive Street Improvement Project (City Project

No. 01-16) are nearly completed and staff requests authorization to advertise for bidding.

Background/Discussion: The Halstead Drive Street Improvement Project includes Halstead Drive from Highland Road

to just west of Lakeside Drive, Farmhill Drive, and Farmhill Circle for improvements in

2017. The 2017 project includes reconstructing Halstead Drive as a 32-foot wide bituminous

rural section roadway and the reclamation of the pavement and constructing new bituminous

surfacing on Farmhill Drive and Farmhill Circle.

Additional improvements included with the Halstead Drive Street Improvement Project

include a mini roundabout located at the intersection of Halstead Drive and Farmhill Drive to

provide a safe turn around that replaces the rough turn around area west of Lakeside Drive.

Conclusion: The plans and specifications are nearly complete and authorization for advertisement for

bidding is requested to schedule summer construction.

Recommended City Council Action: Staff recommends adopting Resolution No. 84-17,

Approving Plans and Specifications and Authorizing the Advertisement for Bids for the

Halstead Drive Street Improvement Project (City Project No. 01-16).


Does Recommended Action meet City Goals/Priorities? Yes No

Item 6a

O:\City Council\Council 2017\Packets\2017.05.15 Packet\Word\RESLTN-ApprovePSAuthAFB-051117.doc


CITY OF MINNETRISTA

HENNEPIN COUNTY, MINNESOTA

RESOLUTION APPROVING PLANS AND SPECIFICATIONS

AND AUTHORIZING THE ADVERTISEMENT FOR BIDS

FOR THE HALSTEAD DRIVE STREET IMPROVEMENT PROJECT

(CITY PROJECT NO. 01-16)

WHEREAS, pursuant to a resolution passed by the City Council September 19, 2016, the City Engineer has prepared plans and specifications for the Halstead Drive Street Improvement Project (City Project No. 01-16) and has presented such plans and specifications to the Council for approval;

NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF

MINNETRISTA, MINNESOTA:

1. Such plans and specifications are hereby approved and placed on file in the office ofthe City Clerk.

2. The City Engineer shall prepare and cause to be inserted in the official Citynewspaper, the Finance & Commerce, and QuestCDN.com an advertisement for bidsupon the making of such improvement under such approved plans and specifications.

3. The advertisement shall be published in each of said publications at least once notless than three (3) weeks before the date set for opening bids, shall specify the workto be done, shall state the bids will be publicly opened on Tuesday, June 13, 2017, at3:00 o’clock p.m. at the Minnetrista City Hall in said City and that no bids will beconsidered unless sealed and filed with the City Clerk and accompanied by a cashdeposit, cashier’s check, bid bond, or certified check payable to the City Clerk for five(5%) percent of the amount of such bid.

BE IT FINALLY RESOLVED that the City Council hereby authorizes the Advertisement for Bids for the Halstead Drive Street Improvement Project (City Project No. 01-16).

This resolution was adopted by the City Council of the City of Minnetrista on the 15th day of May, 2017, by a vote of Ayes and Nays.

Lisa Whalen, Mayor ATTEST:

Kris Linquist, City Clerk

(seal)

Misswn Statement: The City of Minnetrista will deliver quality services in a cost effective and innovative manner and provide

opportunities for a high quality oflife while protecting natural resources and maintaining a rural character.47214lvl RHB MN415-226

CITY OF MINNETRISTA

BUSINESS / DISCUSSION ITEM

Subject: Halstead Drive Improvement Easement Agreements

Prepared By: Brian Grimm, Finance Director


Issue: The City Council is being asked to authorize payment and approve certain easement agreements regarding the city's Halstead Drive Improvement Project.

Background: In connection with the Halstead Drive Improvement Project initiated by the City Council during 2016 and scheduled to be constructed this summer, it will be necessary or desirable to acquire temporary easements over roughly 15 properties.

Discussion: WSB is providing the right of services on this project and are in the process of contacting the owners of properties over which easements are desired and negotiating the terms thereof. Once agreement is reached between the owner and the City's representative, the owner is asked to execute a Grant of Temporary Easement which the owner agrees to convey a temporary easement to the City in return for the described compensation. Agreements have been reached with six owners for temporary easements. The City Council is asked to authorize their execution by the mayor and city clerk on behalf of the City when applicable and necessary.

Conclusion: The six easements involve aggregate compensation of $13,400. Progress is being made with other owners and staff expects to bring additional easement agreements and hopefully the rest of them to the June 5th meeting for approval by the City Council. If additional easements are obtained in the next couple days between posting of the Council packet and Monday afternoon, we will add those for adoption for Monday night also.

Fiscal Impact: Compensation is being paid for each of the easements but is included in the budget for the Halstead Drive Improvement Project.

Item 6b

Misswn Statement: The City of Minnetrista will deliver quality services in a cost effective and innovative manner and provide

opportunities for a high quality oflife while protecting natural resources and maintaining a rural character.47214lvl RHB MN415-226

Does Recommended Action meet City Mission Statement? Does Recommended Action meet City Goals/Priorities? Explain:

Yes No

Yes No

1472138vl RHB MN415-226

CITY OF MINNETRISTA


RESOLUTION AUTHORIZING PAYMENT AND APPROVAL OF

EASEMENT AGREEMENTS FOR HALSTEAD DRIVE IMPROVEMENT PROJECT

WHEREAS, the city of Minnetrista (the "City") is a municipal corporation organized and existing under the laws of Minnesota; and

WHEREAS, the City has determined to construct the Halstead Drive Improvement

Project; and

WHEREAS, it is necessary for the City to obtain temporary easements for locations in which there exist no or inadequate public easements; and

WHEREAS, the City's staff and consultants have reached agreement with six of the owners

of affected parcels to obtain temporary easements in return for compensation; and

WHEREAS, the terms and conditions of such agreements and the forms of the temporary easements are contained in documents entitled Grant of Temporary Easement and which have been executed by persons representing the following owners: Arlene Helen Dahl; Scott Krohn and Ellen E. Boss Krohn, Kevin and Mary Hildahl, Lawrence and Kim Schwab, Hans and Karen Siefker and Hodgson Family Limited Partnership. Copies of these documents are attached to this resolution

NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of Minnetrista,

Minnesota as follows:

1. The mayor and city clerk are authorized and directed to execute the agreements when applicable and necessary.

2. The City's finance director is authorized and directed to pay the compensation specified

in each Grant of Temporary Easement in return for the appropriate temporary easement.

3. City staff and consultants are authorized and directed to take any and all additional actions necessary or convenient to carry out the intent of this resolution.

2472138vl RHB MN415-226

This resolution was adopted by the City Council of the City of Minnetrista this 15th day of May, 2017 by a vote of _____ ayes and _____ nays.

Lisa Whalen, Mayor

ATTEST: Kris Linquist, City Clerk

Res. No. 85-17

Mission Statement:

The City of Minnetrista will deliver quality services in a cost effective and innovative manner

and provide opportunities for a high quality of life while protecting natural resources and

maintaining a rural character.

CITY OF MINNETRISTA


Subject: County Road 44 / Lotus Drive Turn Lane Extension – Preliminary Discussion

Prepared By: Paul Hornby, City Engineer


Issue: Preliminary project costs have been estimated to install new turn lanes on County Road 44 at the

intersection with Lotus Drive in coordination with the MCES project.

Background/Discussion: The Mayor and Council discussed the potential addition of turn lanes at the Lotus Drive and

County Road 44 intersection. This discussion stems from a request of property owners in the

Trillium HOA. The work could be coordinated with Hennepin County and potentially added

into the MCES improvement project. Staff did prepare a preliminary project cost opinion to

remove the existing bituminous shoulders and pavement markings along County Road 44 at

Lotus Drive (leaving the 2-12 foot bituminous thru lanes in place) and construct new turn lanes

for both north and south bound traffic is $350,000. Widening of the roadway will be needed to

add right and left turn lanes.

Conclusion: Staff recommends Council have discussion about the costs associated with the installation of turn

lanes on County Road 44 at Lotus Drive and provide staff direction for further action.

Fiscal Impact: The probable project costs are estimated at $350,000.

Recommended City Council Action: Staff recommends Council have discussion about the

costs associated with the installation of turn lanes on County Road 44 at Lotus Drive and provide

staff with direction.


Does Recommended Action meet City Goals/Priorities? Yes No

K:\01741-945\Admin\Docs\05-15-17 CC\AGN ITM-HCR 44 turn lanes at Lotus Drive 051117 CC.docx

CITY COUNCIL MEETING AGENDA May 15, 2017 7:00pm · 5/15/2017 · O:\City Council\Council...

Documents

Transcript of CITY COUNCIL MEETING AGENDA May 15, 2017 7:00pm · 5/15/2017 · O:\City Council\Council...