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Home My WebLink About20240618 CC RM - Packet AGENDA City Council Regular Meeting Tuesday, June 18, 2024 7:00 PM Council Chambers 1. CALL TO ORDER/PLEDGE OF ALLEGIANCE 2. APPROVAL OF AGENDA 3. PRESENTATIONS, PROCLAMATIONS AND ACKNOWLEDGMENTS a. DARTS 50th Anniversary Proclamation b. 2023 Management and Annual Comprehensive Financial Report 4. RESPONSE TO PUBLIC COMMENT 5. PUBLIC COMMENT Individuals will be allowed to address the Council on subjects that are not a part of the meeting agenda. Typically, replies to the concerns expressed will be made via letter or phone call within a week or at the following council meeting. 6. CONSENT AGENDA a. Bill Listings b. Minutes of the June 4, 2024 Regular Meeting Minutes c. Minutes of the June 4, 2024 Work Session Proceedings d. Performance Measure Program e. Fire Relief Fund Benefit Proposal f. Use of Cannabis In Public Places g. City Council Compensation h. Metronet Reimbursement Agreement i. Approve Utility Access Charge Assessment Agreement j. Criminal Justice Network (CJN) JPA Amendment k. Request by Maplewood Development related to Amber Fields 18th Addition l. Request by Enclave Companies for approval of a rezoning of the subject property from R4 PUD to R3 PUD and a major amendment to the Amber Fields Planned Unit Development to construct 178 townhomes on Lot 1 Block 1, Amber Fields 6th Addition. m. Receive Proposals & Authorize Work - Connemara Trail & Akron Avenue Roundabout Qbhf!2!pg!592 n. Dakota County National Opioid Settlement Joint Powers Agreement 7. PUBLIC HEARINGS a. SKB IUP Extension 8. UNFINISHED BUSINESS 9. NEW BUSINESS a. Receive Bids, Award Contract, Declare Costs to be Assessed, and Set the Assessment Hearing for the Aspen Avenue Extension Project, City Project 2024-02 b. Receive Bids and Award a Contract for Rosemount Greenway – Flint Hills Segment c. Life Time Facility – Change Order #7 10. ANNOUNCEMENTS a. City Staff Updates b. Upcoming Community Calendar 11. ADJOURNMENT Qbhf!3!pg!592 EXECUTIVE SUMMARY City Council Regular Meeting: June 18, 2024 AGENDA ITEM: DARTS 50th Anniversary Proclamation AGENDA SECTION: PRESENTATIONS, PROCLAMATIONS AND ACKNOWLEDGMENTS PREPARED BY: Logan Martin, City Administrator AGENDA NO. 3.a. ATTACHMENTS: Proclamation APPROVED BY: LJM RECOMMENDED ACTION: Staff is recommending that the City Council read the proclamation. BACKGROUND A representative will be present to share information about Dakota County Area Resources for Seniors (DARTS) and highlight its 50th anniversary in service. DARTS is an important service provider in the Rosemount community and we greatly appreciate the crucial role that they play in the lives of many residents. We congratulate them on their impressive 50 years of service! RECOMMENDATION Staff is recommending that the City Council read the proclamation. Qbhf!4!pg!592 PROCLAMATION Whereas, the City of Rosemount is committed to providing residents access to a high quality of living as they age in their communities; and Whereas,nearly 1 in 3 Minnesotans are above the age of 55.; and Whereas,since 1974, DARTS has served older adults, their families, and caregivers with the mission of creating connections that enrich aging and empowering independence; and Whereas, in 2024, DARTS is celebrating its 50th anniversary of providing services for older adults across the southeast Metro, including Rosemount. These services include housework, outdoor chores, home repairs, caregiving resources, resource connections, fulfilling volunteer opportunities and transportation; and Whereas,the first DARTS bus rides were provided in 1974, transporting older residents to area community education classes; and Whereas ,DARTS’ ongoing commitment to collaboration, excellence, inclusion, responsibility, and service in its communities has helped ensure a 99% client satisfaction rate; and Whereas , volunteer dedication has allowed DARTS’ Learning Buddies and Pen Pal programs to reach more than 80,000 students, connecting older adult volunteers with local classrooms for intergenerational learning experiences; and Whereas, DARTS is able to fulfill its mission thanks to generous ongoing community support and from area Champion Partners at Flint Hills Resources, Southview Senior Communities, and SKB; and Whereas, the City of Rosemount celebrates the 50th anniversary of DARTS and all of the services it has long provided our aging residents. Now, Therefore, I, Jeffery Weisensel, Mayor of the City of Rosemount, do hereby proclaim Tuesday June 18, 2024, as: DARTS Appreciation Day in the City of Rosemount. Dated this 18th day of June, 2024 Mayor Qbhf!5!pg!592 EXECUTIVE SUMMARY City Council Regular Meeting: June 18, 2024 AGENDA ITEM: 2023 Management and Annual Comprehensive AGENDA SECTION: Financial Report PRESENTATIONS, PROCLAMATIONS AND ACKNOWLEDGMENTS PREPARED BY: Teah Malecha, Administrative Services Director AGENDA NO. 3.b. ATTACHMENTS: 2023 Annual Comprehensive Financial Report, 2023 APPROVED BY: LJM Managment Report, 2023 Special Purpose Report RECOMMENDED ACTION: Motion to accept the 2023 financial reports. BACKGROUND Each year the City's financial records are audited by an independent public accounting firm. The goal of an independent audit is to provide reasonable assurance that the City's financial statements are free of material misstatement. The audit involves examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; assessing the accounting principles used and significant estimates made by management; and evaluating the overall financial statement presentation. Management assumes full responsibility for the completeness, accuracy, and reliability of the information presented in the Annual Report. To provide a reasonable basis for making these representations, management has established a comprehensive internal framework that is designed both to protect the government's assets from loss, theft or misuse, and to provide sufficient, reliable information for the preparation of the City's financial statements in conformity with Generally Accepted Accounting Principles (GAAP). The cost of internal controls should not outweigh their benefits; therefore, the City of Rosemount's comprehensive framework of internal control has been designed to provide reasonable, rather than absolute assurance, that the financial statements will be free from material misstatement. As management, we assert that to the best of our knowledge and belief, the financial report is complete and reliable in all material respects. The City's financial records have been audited by Malloy, Montague, Karnowski, Radosevich & Co., P.A. (MMKR). Based upon their audit, they concluded there was reasonable basis for rendering an unmodified opinion that the City of Rosemount's financial statements for the fiscal year ended December 31, 2023 are fairly presented in conformity with GAAP. An unmodified opinion is issued when the independent auditor believes that the City's financial statements are sound; that is, the statements are free from material misstatemement. Representatives of the audit firm will be at the City Council meeting to review this year's audit, provide a financial overview of the City's 2023 results, and answer questions. A copy of this year's Management Report, Special Purpose Reports, and the Annual Report are attached. Qbhf!6!pg!592 The Government Finance Officers Association (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to the City of Rosemount for its Annual Report for the year ended December 31, 2022. This was the 27th year the city received this prestigious national award. In order to be awarded this Certificate of Achievement, the government needs to publish an easily readable and efficiently organized Annual Report and has satisfied both GAAP and applicable legal requirements. The Certificate of Achievement is valid for a period of only one year and we believe the current Annual Report continues to meet the Certificate of Achievement program requirements. We will be submitting the 2023 report to the GFOA to determine eligibility for another certificate. As stated earlier, the responsibility for both accuracy and completeness of the financial records rests with the City. This is not accomplished by one person. It takes everyone working together to make this possible. The Finance Department has done an excellent job of maintaining the City's financial records. The department continues to undergo changes to increase efficiency which results in new processes to learn. The implementation of new financial software will also create additional processes. Staff continues to do all work with a high degree of accuracy and should be proud of what they do. City staff members diligently code and/or review invoices for payment, enter receipts, submit supporting documentation, answer our many questions and are conscientious and conservative with their spending. These activities directly contribute to the accuracy and completeness of the City's financial records and improved financial strength. Thank you to staff for paying close attention to detail, patience with complying with our numerous accounting requirements, some of which seem very tedious to those outside of Finance, and their willingness to learn new ways to process information. The auditors did an excellent job. They were organized and asked great questions. The process went smoothly, and they continue to expand their depth and understanding of the City and its processes and policies. Thank you, Mayor and members of the City Council for your willingness to do what you believe is best for the City long-term. It is not easy as it is a constant balancing act. You work hard to continue strengthening the City while maintaining the services we provide. RECOMMENDATION Staff recommends the Council motion to accept the 2023 financial reports. Qbhf!7!pg!592 Qbhf!8!pg!592 Qbhf!9!pg!592 CITY OF ROSEMOUNT DAKOTA COUNTY, MINNESOTA Annual Comprehensive Financial Report Year Ended December 31, 2023 Prepared by the Departments of Administration and Finance Logan Martin, City Administrator Teah Malecha, Administrative Services Director Qbhf!:!pg!592 THIS PAGE INTENTIONALLY LEFT BLANK Qbhf!21!pg!592 CITY OF ROSEMOUNT Table of Contents Page INTRODUCTORY SECTION Letter of Transmittal GFOA Certificate of Achievementx Organizational Chartxi City Officialsxii FINANCIAL SECTION BASIC FINANCIAL STATEMENTS Government-Wide Financial Statements Statement of Net Position16 Statement of Activities Fund Financial Statements Governmental Funds Balance Sheet Reconciliation of the Balance Sheet to the Statement of Net Position21 Statement of Revenues, Expenditures, and Changes in Fund Balances Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances to the Statement of Activities24 Proprietary Funds Statement of Net Position Statement of Revenues, Expenses, and Changes in Fund Net Position Statement of Cash Flows Notes to Basic Financial Statements REQUIRED SUPPLEMENTARY INFORMATION 70 Schedule of City Contributions70 71 Schedule of City Contributions71 Rosemount Fire Department Relief Association Schedule of Changes in the Net Pension Liability (Asset) and Related Ratios72 Schedule of City Contributions73 Other Post-Employment Benefits Plan 74 Notes to Required Supplementary Information Qbhf!22!pg!592 CITY OF ROSEMOUNT Table of Contents (continued) Page SUPPLEMENTARY INFORMATION Combining and Individual Fund Statements and Schedules Nonmajor Special Revenue Funds Combining Balance Sheet Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Budgetary Comparison Schedules Building CIP Capital Project Sub-Fund89 Street CIP Capital Project Sub-Fund90 Equipment CIP Capital Project Sub-Fund91 Nonmajor Enterprise Funds Combining Statement of Net Position92 Combining Statement of Revenues, Expenses, and Changes in Fund Net Position93 Combining Statement of Cash Flows94 STATISTICAL SECTION (UNAUDITED) STATISTICAL TABLES Net Position by Component Changes in Net Position Fund Balances of Governmental Funds Changes in Fund Balances of Governmental Funds Tax Capacity Value and Estimated Actual Value of Taxable Property 107 Principal Property Taxpayers108 Property Tax Levies and Collections109 Ratios of Outstanding Debt by Type Ratios of Net General Bonded Debt Outstanding Direct and Overlapping Governmental Activities Debt114 Legal Debt Margin Information Pledged Revenue Coverage117 Demographic and Economic Statistics118 Principal Employers119 Full-Time Equivalent City Government Employees by Function Operating Indicators by Function Capital Asset Statistics by Function Qbhf!23!pg!592 INTRODUCTORY SECTION TAB Qbhf!24!pg!592 Qbhf!25!pg!592 ! ! June 6, 2024 To the Honorable Mayor, Council Members, and the Citizens of the City of Rosemount: Minnesota Statutes require that all cities issue an annual financial report on its financial position and activity prepared in accordance with generally accepted accounting principles (GAAP) and audited in accordance with generally accepted auditing standards by a firm of licensed certified public accountants or the Office of the State Auditor. Pursuant to that requirement, we hereby issue the Annual Comprehensive Financial Report (ACFR) of the City of Rosemount, Minnesota (the City) for the fiscal year ended December 31, 2023. This report consists of managements representations concerning the finances of the City. Consequently, management assumes full responsibility for the completeness and reliability of all of the financial information presented in this report. To provide a reasonable basis for making these representations, management of the City has established a comprehensive internal control framework that is designed to protect the governments assets from loss, theft, or misuse and to compile sufficient reliable information for the preparation of the Citys financial statements in conformity with GAAP. Because the cost of internal controls should not outweigh their benefits, the Citys comprehensive framework of internal controls has been designed to provide reasonable rather than absolute assurance that the financial statements will be free from material misstatement. As management, we assert that, to the best of our knowledge and belief, this financial report is complete and reliable in all material respects; that it is presented in a manner designed to fairly set forth the financial position and results of operations of the City as measured by the financial activity of its various funds, and that all disclosures necessary to enable the reader to gain the maximum understanding of the Citys financial affairs have been included. The Citys financial statements have been audited by Malloy Montague Karnowski Radosevich & Co., P.A. (MMKR), a professional firm of licensed certified public accountants. The goal of the independent audit was to provide reasonable assurance that the financial statements of the City for the year ended December 31, 2023, are free of material misstatement. The independent audit involved examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; assessing the accounting principles used and significant estimates made by management; and evaluating the overall financial statement presentation. The independent auditor concluded, based upon the audit, that there was a reasonable basis for rendering an unmodified opinion that the Citys financial statements for the year ended December 31, 2023, are fairly presented in conformity with GAAP. The independent auditors report is presented as the first component of the financial section of this report. GAAP requires that management provide a narrative introduction, overview, and analysis to accompany the basic financial statements in the form of managements 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 Citys MD&A can be found immediately following the report of the independent auditors. -i- Qbhf!26!pg!592 ! P ROFILE OF THE G OVERNMENT The City was established as a municipal corporation in 1858 and became a statutory City in 1974. The City has a Mayor-Council form of government, with the four City Council members being elected to overlapping four-year terms of office and the Mayor serving a four-year term coinciding with the terms of two of the City Council members. The City Council is responsible, among other things, for passing ordinances, adopting the budget, appointing committees and hiring the Citys chief administrative officer. The Citys chief administrative officer is the City Administrator, who is appointed by and serves at the discretion of the City Council. The City Administrator is responsible for carrying out the policies and ordinances of the City Council, for overseeing the day-to-day operations of the City and for appointing the heads of the Citys various departments, with the City Councils final approval. The City is a growing southern suburb in the Minneapolis/St. Paul metropolitan area, located in Dakota County. The City encompasses approximately 36 square miles. With an approximate population of 27,000 residents, the City is one of the fastest growing communities in the seven-county Minneapolis/St. Paul metropolitan area as demonstrated by the following population trend: PopulationPercent PopulationIncreaseIncrease 2020 Census 25,650 3,77617% 2010 Census 21,874 7,25550% 2000 Census 14,619 5,99770% 1990 Census 8,622 3,53970% 1980 Census 5,083 1,04926% 1970 Census 4,034 The City has an extensive system of state and county highways and 134 miles of city streets that continue to contribute to the communitys growth. This extensive highway network and large tracts of attractive, developable land have made the City an ideal location for residential development and increasingly commercial/industrial development. There is approximately 3,044 acres of industrial and commercially designated property guided for development. There is also slightly less than 830 acres within the Municipal Service Area (MUSA) to permit future residential growth. Rail, air, barge, and freeway access provides the Citys economic community with an expedient transportation system. Four major highways link the City to Minneapolis, St. Paul, and the rest of the metropolitan area. The City provides a full range of services, including police and fire protection; the construction and maintenance of highways, streets, and other infrastructure; water, sewer, and storm water services; and recreational activities and cultural events. Certain economic development services are provided through the Rosemount Port Authority. The Rosemount Port Authoritys financial data has been presented in this financial report as a blended component unit. The annual budget serves as the foundation for the Citys financial planning and control. All departments of the City submit requests for appropriation to the City Administrator on or before May 15th of each year. The City Administrator uses these requests as the starting point for developing a proposed budget. The City Administrator then presents this proposed budget to the City Council for review and adoption of a preliminary levy by September 30th. The City Council holds a public hearing on the proposed budget and must adopt a final budget and levy by no later than December 28th, prior to the close of the Citys fiscal year. The appropriated budget is prepared by fund, department, and function. The Citys department heads may make transfers of appropriations within a department; transfers of appropriation between departments require approval of the City Council. Budget-to-actual comparisons are provided in this report for each individual governmental fund for which an appropriated annual budget has been adopted. For the General Fund, this comparison is presented as a part of the basic financial statements. -ii-! Qbhf!27!pg!592 ! F ACTORS A FFECTING F INANCIAL C ONDITION The information presented in the financial statements is perhaps best understood when it is considered from the broader perspective of the specific environment within which the City operates. Local Economy The City is a growing community experiencing rapid growth compared to the last decade. 2023 had a record year in new permit valuation with a total exceeding $304 million. In total, there were 1,127 new dwelling units in 2023; 240-single family, 92 townhome units, and 795 apartments. While the community continues to grow, ample land for residential, commercial, and industrial development are still available and the community is projected to keep expanding post 2050. The central portion of the City, centered around County Road 42/County Road 73, is the primary area of new growth and development activity. The City, partnering with Dakota County, is committed to installation of road and utility infrastructure that encourages and supports new growth. Additional development opportunities exist in the south, within the University of Minnesota (UMore) 3,000-acre landholding, and to the east, which is primarily farmed until future pressures modify the land uses. The first mixed-use development in UMore was approved in 2021. Amber Fields consists of 435 acres, which will build out to approximately 2,000 new housing units. Subsequently, the University of Minnesota sold approximately 280 acres of business park land to Meta (dba Jimnist, LLC) in 2023 for a 725,000 square foot data center currently under construction. Consistent with the City Council goals of promoting downtown, the City approved a 4-story market rate 124-unit apartment in 2020 called The Morrison. The project was a redevelopment project, replacing an obsolete mall, and replacing it with the apartment building and a future standalone commercial structure. More recent multifamily projects include a 212-unit market rate development by Roers (Wicklowe Apartments) on the northwest corner of Akron Avenue and County Road 42, a 160-unit affordable apartment project from Real Estate Equities (The Landing at Amber Fields) on the southwest corner of Akron and 42, and approval of 164 affordable units and 141 market rate units by Schafer Richardson (Croft at Rosecott) just northeast of Akron Avenue and Connemara Trail. On the commercial and industrial side of development, projects continue at a steady pace. Significant projects include completion of a 560,000 square foot FedEx distribution facility and a new 60,000 square foot manufacturing facility for Frana Companies. Construction began on a 90,000 square foot Life Time Fitness facility in partnership with the City, along with continued construction of a 32-unit assisted living/memory care facility by Suite Living, amongst several other projects. The City, in partnership with Xcel Energy and the University of Minnesota, have been responding to RFIs for nearly 700 acres of business park development just east of Dakota County Technical College and additional land east of US Highway 52. Community leadership has preserved 540 beautiful acres of land for 30 parks. In 2023, playgrounds were replaced at Kidder, Biscayne, and Claret Parks. Bordered by the scenic Mississippi River, the City also contains 270 acres of the Spring Lake Regional Park Preserve. The Citys Community Center, a part of the Army National Guard, provides a variety of indoor recreation opportunities and meeting spaces, including an ice arena, gymnasium, auditorium, and banquet facility. In 2015, the City opened a 10,000 square foot addition to the Steeple Center to house a variety of activities and events. Given the underlying strength of the economy in the seven-county metropolitan area, the diversification of tax and employment bases and the Citys desirable location, the future outlook is very optimistic. Long-Term Financial Planning Growth and development in the City are guided by the approved 2040 Comprehensive Plan. That plan is generally consistent with the goals and objectives of the previous 2030 Plan with the exception that additional land has been brought into the MUSA to permit further residential development within the community. The Citys population for the 2020 Census was 25,650 with the projections for 2030 and 2040 at 32,500 and 38,000, respectively. -iii-! Qbhf!28!pg!592 ! Cartegraph and GIS In 2023, we continued to expand the use of our Cartegraph Operations Management and Geographic Information Systems by transitioning code enforcement, private septic system maintenance, internal fleet and facility request, and numerous other paper-based inspection operations into Cartegraph. Additionally, staff continued to improve mapping accuracies of the Citys assets through GPS collection, developed a new replacement cycle for all street signs, and continued to improve workflow efficiencies and communication for staff in the field and in the office. These map-based approaches continue to improve the quality and timeliness of service that is provided to residents. Capital Improvement Projects The Public Works Department coordinated and/or completed the following capital improvement projects in 2023: !Procured three lift station cabinets (Birger Pond, Sanitary Station 9, and Sanitary Station 6) !Downtown sidewalk project !Power washed Bacardi and Connemara Towers !Inspection of the East side Tower !Replaced two check valves at Sanitary Lift Station 1 !Relocated French drain manhole at Well 15 !Milled and overlaid part of Chili Avenue !Replaced a portion of street name blades !Installed fiber optic lines between Fire Station No. 2 and the Bacardi Water Tower to support the future Advanced Water Meter Infrastructure network !Painted Ailesbery Park sun shelter !Replaced backstop at Winds Park !Repainted the interior of Fire Station No. 1 !Remodeled the Police Department locker room !Painted City Hall exterior !Replaced rooftop HVAC unit at FS2 !Jaycee Park shelter carpet replacement !Central Park shelter carpet replacement !Replaced crash attenuator !Replaced tractor backhoe !Took delivery of one Toro Groundsmaster Lawn Mower 4110-D (lease) !Took delivery of one 1-ton dump truck !Took delivery of one 1-ton pickup truck !Took delivery of one ½-ton pickup truck City Construction Projects !120th Street Drainage Improvements This project was completed and accepted in 2023. The installation of four culverts provided improved stormwater management along 120th Street to reduce potential roadway flooding in the future. !2023 Neighborhood Infrastructure Improvements Full depth reconstruction of Bacardi Avenue, 128th Street, 130th Street, 130th Way, and Bengal Avenue, which included installation of city utilities, stormwater improvements, a multi-use trail, and stormwater connections. Final work will be completed in spring 2024. !Began Akron Avenue Southern Extension Akron Avenue was extended from 148th Street south to 155th Street. This road is being constructed as a paved urban section. A trail underpass was constructed along with extensions for water and sanitary sewer to the south providing service for future development. This project will be completed in 2024. !Bonaire Path East (Akron Avenue to Anderson Drive) With the completion of all the railroad work, a quiet zone was established thus reducing the sound of train horns in adjacent residential neighborhoods. -iv-! Qbhf!29!pg!592 ! !Boulder Avenue Extension Boulder Avenue was completed and accepted in 2023. This road was constructed as a paved urban section and extended to Minnesota Trunk Highway 3. Additionally, sanitary sewer and water main were extendedalong with a portion of trunk storm sewer. !Driver Avenue & Trunk Sewer Extension Driver Avenue is being constructed as a paved urban section extending from 140th Street south to County State Aid Highway 42. Additionally, water main and trunk sanitary sewer were constructed along with stormwater management. Final paving will occur in the spring of 2024. !Police Department/Public Works Campus Construction began with site work in June of 2023, with vertical construction following in September of 2023. As of the end of 2023, most of the building envelope was enclosed, with interior work proceeding. The project is on track for a late 2024 completion and occupancy. Private Developer Construction Projects !Amber Fields 7th Addition This subdivision is the 7th phase of Amber Fields development and is located north of 148th Street. It consists of a townhome neighborhood constructed by Garrett Company. !Amber Fields 8th Addition This subdivision is the 8th phase of Amber Fields development east of Abbeyfield Drive and south of County State Aid Highway 42. It consists of a multi-family building with 160 units. Real Estate Equities is the builder. !Amber Fields 9th Addition This subdivision is the 9th phase of Amber Fields development south of 148th Street of single-family homes by developer Maplewood Development. M/I Homes will be the builder. !Amber Fields 10th Addition This subdivision is the 10th phase of Amber Fields development south of 148th Street of single-family homes by developer Maplewood Development. David Weekley Homes will be the builder. !Amber Fields 11th Addition This subdivision is the 11th phase of Amber Fields development south of 148th Street of townhomes by developer Maplewood Development. Lennar Homes will be the builder. !Amber Fields 12th Addition This subdivision is the 12th phase of Amber Fields development south of 148th Street of single-family homes by developer Maplewood Development. Pulte Homes will be the builder. !Autumn Terrace This subdivision is located east of Autumn Path and consists of 12 townhomes. Robert McNearney Custom Homes is the developer. !Life Time Fitness This project is located at the northeast corner of Akron Avenue and County Road 42. The City-owned building will be a two-story 94,000 square foot facility that will be leased to Life Time Fitness to operate for 30 years. !Prestwick Place 24th Addition This subdivision is located west of Akron Avenue and consists of one multi-family building with a total of 212 units. Roers Companies is the developer. !Rosecott Place Apartments This subdivision is located east of Akron Avenue and consists of two multi-family buildings with a total of 305 units. Schafer-Richardson is the developer. !Rosewood Commons 2nd Addition This subdivision is the second phase of the Rosewood Commons development north of County State Aid Highway 42 of commercial development by KJ Walk. !Talamore 3rd Addition This subdivision is the second phase of the Talamore development east of the Emerald Isle subdivision of single-family homes and townhomes by developer Lennar. -v-! Qbhf!2:!pg!592 ! P UBLIC S AFETY The Police Department is responsible for policing services to the community to ensure safety and response to service calls. A mission statement guides the actions of the Police community, the Police Department assists and educates the public, resolves problems, prevents crimes, and enforces laws. We pursue our mission and serve with honor, integrity, continually evaluated to meet the needs of a growing community. The specific service functions within the Police Department are described on the following pages. Police Administration This budget provides for the overall leadership, planning, coordination, and management of personnel and administration of activities within the Police Department. This includes the collection, preparation, and filing of crime data and miscellaneous reports with the state of Minnesota; preparation and oversight of the operating and capital improvements budgets; and strategic planning for the future needs of the Police Department and the community. Police Department leadership is also involved in many consolidated services governance boards that contribute to policing services for the City. The Dakota Communications Center (DCC), Criminal Justice Network (CJN), Local Government Information Systems (LOGIS), Dakota County Drug Task Force, South Metro SWAT, Dakota County Domestic Preparedness Committee, the Dakota County Coordinated Response program, and the Dakota County Electronic Crimes Unit are consolidated services organizations that contribute to the Citys policing services. Records Unit The Police Departments Records Unit is responsible for the processing of over 2,000 case reports each year. Reports require transcription and compilation for transmittal to the City or County prosecutors office or any other agency (i.e., Social Services, Department of Human Services, etc.) requiring information for service to the community. Records staff ensure the Police Department is compliant with all Minnesota Bureau of Criminal Apprehension data management laws, regulations, and reporting requirements. Administrative support is provided to the entire Police Department for gun permit applications, criminal background checks, city licensing requirements, and data requests among others. Patrol Operations Uniformed patrol is the core function of the Police Department and the most visible in the community. Through 24-hour daily patrols in marked police vehicles, patrol officers respond to calls for service, investigate traffic accidents, regulate traffic control, conduct preliminary criminal investigations, enforce traffic laws, enforce criminal laws, perform foot/bike patrol, and provide general and specific deterrence to crime. In addition, Patrol Officers respond to medical calls as trained in First Aid and CPR. Through patrol operations the Police Department meets its goal of the protection of life and property and creating a sense of safety and security in the community. Equally important, a significant amount of time is spent developing relationships within the community and partnering with members of community organizations. Patrol Officers perform additional specialty assignments as Crime Scene Technicians, Use-of-Force Instructors, South Metro SWAT Tactical Officers, Drug Recognition Experts, Special Operations Team operators (SOT), Community Resource Officer (CRO), School Resource Officer (SRO), Field Training Officers, and as various committee members (i.e., Uniform Committee, Recognition Committee, Technology, etc.). Criminal Investigations Patrol Officers and investigators are responsible for the investigation of criminal incidents through evidence gathering and analysis, witness and suspect interviews, and court preparation and testimony. Complex investigations or those requiring a multi-jurisdictional or agency involvement are coordinated by the investigator. This is accomplished by working cooperatively with other police agencies, the County Attorneys Office, Dakota County Social Services, victim services and other local, state and federal law enforcement agencies. One investigator is assigned to the Dakota County Drug Task Force, a multi-jurisdictional joint powers entity, whose mission is to investigate drug crimes in the City and throughout Dakota County. -vi-! Qbhf!31!pg!592 ! Animal Control The Police Department is responsible for the enforcement of ordinances related to the control and care of domestic animals. These tasks are mainly handled by Community Service Officers. Their duties include the licensing of dogs and ferrets, assisting in the handling of stray, lost or injured animals, and other complaints of animals causing a nuisance. Code Enforcement The Police Department assists the Community Development Department with code enforcement of city ordinances related to property maintenance and outside storage. The Police Departments Community Service Officers primarily handle this effort. Property owners that are observed to be in violation of an ordinance are notified of the violation and given and explanation of how to remedy the violation. The enforcement of city ordinances is important to maintain community standards, which help the City attain provide a safe, healthy, and pleasant community. Emergency Management The City has an all-hazards emergency plan and the Chief of Police serves as the Citys Emergency Manager. The Emergency Manager is responsible for the development of emergency plans in the event of a chemical, technical, or natural disaster in the community (e.g., tornado, flooding, school shooting, or hazardous materials release). The Chief of Police represents the City on the Dakota County Domestic Preparedness Committee (DCDPC). The DCDPC is comprised of police, fire, dispatch, EMS, public health, and medical facility representatives to aid all Dakota County cities and Dakota County with all-hazards emergency planning and leadership. Crime Prevention and Community Education A significant effort is made by the Police Department to build relationships with the community to build trust, share perspectives, and create partnerships to serve the community together. Moreover, the Police Department works to inform residents of crime within the community, methods/strategies to help prevent crimes, and keep open channels of communications to receive input/feedback about crime that is occurring. While these objectives are part of each officers daily responsibilities, there are specific programs that are more associated with community policing; these programs emphasize the need for the police and citizens to work together to prevent criminal activity and reduce the opportunities for criminals to commit crimes. School Resource Officer (SRO) Officers serve as a liaison to the Rosemount Middle and the Rosemount High School. The liaison officer investigates criminal incidents that occur at the schools or that involve students at the schools. In addition, the liaisons work with the school staff to enhance the safety and security for both staff and students, specifically providing school safety planning, and hostile event prevention and response planning. Presentations on a variety of topics are made by the liaison to classes at all grade levels. Community Resource Officer (CRO) In order to work together with the community, the Police Department must share information concerning criminal activity and crime prevention with the community. While all officers are available to make presentations to community groups and organizations on a variety of topics, the Community Resource Officer focuses on acting as a primary liaison to the community. Several events are also held throughout the year to build relationships with the residents and local businesses. These include Night-to-Unite block parties, Neighborhood Watch meetings, Shop with a Cop, Cops for Kicks, Guns vs. Hoses Hockey Game, Ballin in Dakota County Basketball Tournament, Pink Patch Project, Warrior 196 Run, Public Safety in the Park, and several events throughout the annual Leprechaun Days events (i.e., Kids Dance, Police Booth, etc.). Finally, the Police Department also utilizes a Facebook page to inform the community on a variety of issues surrounding the community and public safety. -vii-! Qbhf!32!pg!592 ! Coordinated Community Response (CCR) One part-time officer is assigned to partner with an embedded social worker from Dakota County Social Services. The model provides a coordinated response by the parties to address increased law enforcement involvement in calls for service that may require the need for services and programs offered by Dakota County. This collaboration of a police officer and embedded social services allows for better follow-up, service coordination, and crisis stabilization services following a mental health crisis event. In 2023, the CCR team followed up on 395 calls to bring services and help provide voluntary resources for short and long-term stabilization that are an essential component of an effective crisis services continuum. Officer Wellness and Peer Support Program The Police Department recognizes the significant stressors that officers face and the serious implications they can have on health and longevity. The Department continues to build out wellness programming to enhance resiliency, improve heart health, and offer support to everyday stressors of the public safety profession. Specifically, the Police Department hires a professional mental health consultant that offers a confidential POWER (Police Officer Wellness through Enhanced Resiliency) program. Officers are provided up to six confidential therapy sessions a year, critical incident follow-up, and other on-site services. In addition, a Peer Support Counseling Program allows selected and specially trained officers to confidentially help and support their peers when personal or professional matters may negative affect their work performance, family unit, or self. Lastly, the Police Department offers opportunities to physically work out and a law enforcement-focused heart health monitoring program. Reserve Officer Program Reserve officers are volunteers who supplement the staff of sworn officers of the Police Department to serve the mission. The Reserve officers are utilized to handle traffic and crowd control duties at accident scenes, city festivals, community gatherings, or other emergencies. The reserve officers work a variety of community events (i.e., Leprechaun Days, Food Truck Festival, high school football games, etc.), hazardous materials spills or leaks, damage resulting from tornadoes or other severe weather, and major criminal incidents. Reserve officers patrol on some evenings, handle calls for service, such as motorist assists and animal complaints, and they often help with arrestee transports. Reserve officers regularly provide crime prevention information to citizens at community events or through other programs. Chaplain Program The police chaplains assist in a variety of situations in which individuals or families are having difficulties. Chaplains provide support to persons that are experiencing stress as a result of the death of a loved one, marital or family problems, financial struggles, or any other event. By utilizing the chaplains to console and counsel persons in crisis, police officers can focus on their primary duties, while the chaplains are able to remain with the persons involved in the crisis. Adult Citizen Academy Program The Police Department partners with the Apple Valley Police Department to conduct an Adult Citizen Academy. It is a way to offer those who live or work in the City an inside look at the operation of their police department. It also allows them an opportunity to meet the officers who serve them. The Adult Citizen Academy covers topics such as recruiting, ethics, criminal investigations, the charging process, drug task force, use of force, traffic enforcement, forensics, and includes a citizen ride-along with a patrol officer. As such, it helps fulfill the Police Departments educational mission. Teen Citizen Academy Program The Police Department partners with the Apple Valley Police Department to conduct a Teen Citizen Academy. The Teen Citizen Academy covers topics similar to the Adult Citizen Academy, but it is geared towards teens. Citys Financial Policies During the current year, none of the Citys financial polices had a significant impact on the financial statements. -viii-! Qbhf!33!pg!592 A WARDS AND A CKNOWLEDGEMENTS The Government Finance Officers Association (GFOA) of the United States and Canada awarded a Certificate of Achievement for Excellence in Financial Reporting to the City for its ACFRfor the fiscal year ended December 31, 2022. This was the 27th consecutive year that the City has achieved this prestigious award. In order to be awarded a Certificate of Achievement, a government must publish an easily readable and efficiently organized ACFR. This report must satisfy both generally accepted accounting principles and applicable legal requirements. A Certificate of Achievement is valid for a period of one year only. We believe that our current ACFR continues to meet the Certificate of Achievement Programs requirements and we are submitting it to the GFOA to determine its eligibility for another certificate. The preparation of this report would not have been accomplished without the talentedand dedicated services of theentire staff of theFinance Departmentand other city personnel.We would like to express our appreciation to all members of city staff who assisted and contributed to the preparation of this report. We would also like to express our appreciation to the Mayor and the members of the City Council for their support in planning and conducting the financial operations of the City in a responsible and progressive manner. Respectfully submitted, Teah Malecha Administrative ServicesDirecto s -ix- Qbhf!34!pg!592 Government Finance Officers Association Certificate of Achievement for Excellence in Financial Reporting Presented to City of Rosemount Minnesota For its Annual Comprehensive Financial Report For the Fiscal Year Ended December 31, 2022 Executive Director/CEO -- Qbhf!35!pg!592 HUMAN FINANCE SERVICES CITY CLERK RESOURCES TECHNOLOGY INFORMATION ADMINISTRATIVE COMMUNICATIONS GIS UTILITIES STORMWATER ENGINEERING MAINTENANCE PUBLIC WORKS CITY ZONING ECONOMIC PLANNING & COMMUNITY & INSPECTIONSDEVELOPMENT DEVELOPMENT CITY COUNCIL BUILDING PERMITS ADMINISTRATOR RENTALS FACILITIES PARKS & REC RECREATION PARKS & TRAILS FIRE POLICE PATROL SUPPORT RECORDSSERVICES INVESTIGATIONS -- Qbhf!36!pg!592 CITY OF ROSEMOUNT City Officials December 31, 2023 ELECTED OFFICIALS Term Expires Jeffery D. WeisenselMayorDecember 31, 2026 Paul EsslerCouncilmemberDecember 31, 2026 Heidi FreskeCouncilmemberDecember 31, 2024 Tami KlimpelCouncilmemberDecember 31, 2026 Paul TheisenCouncilmemberDecember 31, 2024 APPOINTED OFFICIALS Logan MartinCity Administrator Teah MalechaAdministrative Services Director Adam KienbergerCommunity Development Director Dan SchultzParks and Recreation Director Nick EggerPublic Works Director Richard SchroederFire Chief Mikael DahlstromPolice Chief -xii- Qbhf!37!pg!592 FINANCIAL SECTION TAB Qbhf!38!pg!592 Qbhf!39!pg!592 D FSUJGJFE Q VCMJD B DDPVOUBOUT INDEPENDENT AUDITORS REPORT To the City Council and Management City of Rosemount, Minnesota R EPORT ON THE A UDIT OF THE F INANCIAL S TATEMENTS O PINIONS 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 Rosemount, Minnesota(the City)as of and for the year ended December 31, 2023,and the related notes to the financial statements, which collectively comprise the Citysbasic financial statements as listed in the table of contents. 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 as of December 31, 2023, and the respective changes in financial position, and, where applicable, cash flows thereof, and the budgetary comparisons for the General Fund for the year then ended, in accordance with accounting principles generally accepted in the United States of America. B ASIS FOR O PINIONS We conducted our audit in accordance with auditing standards generally accepted in the United States of Americaand the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States.Our responsibilities under those standards are further described in the Auditors Responsibilities for theAudit of the Financial Statements section of our report. We are required to be independent of the City,and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. E MPHASIS OF M ATTER Change in Accounting Principle As described in Note 1of the notesto the basic financial statements, in fiscal 2023, the Cityadopted new accounting guidance, Governmental Accounting Standards Board(GASB)Statement No. 96, Subscription-Based Information Technology Arrangements. Our opinion is not modified with respect to this matter. (continued) -1- Qbhf!3:!pg!592 R ESPONSIBILITIES OF M ANAGEMENT FOR THE F INANCIAL S TATEMENTS 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; and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the Citys ability to continue as a going concern for 12 months beyond the financial statements date, including any currently known information that may raise substantial doubt shortly thereafter. A UDITORS R ESPONSIBILITIES FOR THE A UDIT OF THE F INANCIAL S TATEMENTS Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors report that includes our opinions. Reasonable assurance is a high level of assurance, but is not absolute assurance and, therefore, is not a guarantee that an audit conducted in accordance with generally accepted auditing standards and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgement made by a reasonable user based on the financial statements. In performing an audit in accordance with generally accepted auditing standards and Government Auditing Standards, we: !Exercise professional judgment and maintain professional skepticism throughout the audit. !Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. !Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Citys internal control. Accordingly, no such opinion is expressed. !Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. !Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the Citys ability to continue as a going concern for a reasonable period of time. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control related matters that we identified during the audit. (continued) -2- Qbhf!41!pg!592 R EQUIRED S UPPLEMENTARY I NFORMATION Accounting principles generally accepted in the United States of America require that the managements discussion and analysis and the required supplementary information (RSI), as listed in the table of contents, be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the GASB, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the RSI 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 managements 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. S UPPLEMENTARY I NFORMATION Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the Citys basic financial statements. The accompanying combining and individual fund financial statements and schedules, as listed in the table of contents, are presented for the purpose of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the supplementary information is fairly stated, in all material respects, in relation to the basic financial statements as a whole. O THER I NFORMATION Management is responsible for the other information included in the annual report. The other information comprises the introductory and statistical sections, but does not include the basic financial statements and our auditors report thereon. Our opinions on the basic financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon. In connection with our audit of the basic financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the basic financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report. O THER R EPORTING R EQUIRED BY G OVERNMENT A UDITING S TANDARDS In accordance with Government Auditing Standards, we have also issued our report dated June 6, 2024 on our consideration of the Citys internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements, and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the Citys 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 Citys internal control over financial reporting and compliance. Minneapolis, Minnesota June 6, 2024 -3- Qbhf!42!pg!592 THIS PAGE INTENTIONALLY LEFT BLANK Qbhf!43!pg!592 CITY OF ROSEMOUNT Managements Discussion and Analysis Year Ended December 31, 2023 As management of the City of Rosemount, Minnesota (the City), Comprehensive Financial Report (ACFR) this narrative overview and analysis of the financial activities of the City for the fiscal year ended December 31, 2023. We encourage readers to consider the information presented here in conjunction with additional information that we have furnished in our letter of transmittal, which is presented in the introductory section of this report. FINANCIAL HIGHLIGHTS !The assets and deferred outflows of resources of the City exceeded its liabilities and deferred inflows of resources by $314,495,255 (net position) at the close of the most recent fiscal year. Of this amount, $76,822,557 (unrestricted net position) may be used to meet the governments ongoing obligations to citizens and creditors. !The Citys total net position increased by $28,410,660. This increase is partially attributable to an increase in capital assets funded by grants and developers. ! fund balances of $86,896,581, an increase of $48,859,505. The City issued bonds in the current year for construction, which contributed to the increase in fund balance in the Capital Projects Fund. !At the end of the current fiscal year, unassigned fund balance for the General Fund was $10,034,945, or 55 percent, of 2024 budgeted expenditure levels. !As described in Note 1 of the notes to basic financial statements, the City implemented Governmental Accounting Standards Board Statement No. 96, Subscription-Based Information Technology Arrangements (SBITAs), during the fiscal year ended December 31, 2023. This standard changed the way subscription transactions are reported by the City, but did not result in a restatement of net position in the current year. OVERVIEW OF THE FINANCIAL STATEMENTS This discussion and analysis is intended to serve as an introduction to the Citys basic financial statements. The Citys basic financial statements are comprised of three components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves. These financial statements include not only the City itself (known as the primary government), but also the Rosemount Port Authority (the Port Authority). The Port Authority has been presented as a blended accepted in the United States of America. Government-Wide Financial Statements The government-wide financial statements are designed to provide readers with a broad overview of the Citys finances, in a manner similar to a private sector business. -4- Qbhf!44!pg!592 The Statement of Net Position presents information on all of the Citys assets, liabilities, and deferred inflows/outflows, as applicable, with the difference reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the City is improving or deteriorating. The Statement of Activities presents information showing how the Citys net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods (e.g., uncollected taxes and earned, but unused personal leave time). Both of the government-wide financial statements distinguish functions of the City that are principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business-type activities). The governmental activities of the City include general government; public safety; public works; culture, education, and recreation; and conservation and economic development. The business-type activities of the City include water, sewer, storm water, street lighting, and arena. 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. All of the funds of the City can be divided into two categories: governmental funds and proprietary funds. Governmental Funds Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on the near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a governments 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 governments near-term financing decisions. Both the governmental funds Balance Sheet and Statement of Revenues, Expenditures, and Changes in Fund Balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. The City maintains several individual governmental funds. Information is presented separately in the governmental funds Balance Sheet and Statement of Revenues, Expenditures, and Changes in Fund Balances for the Citys individual major governmental funds. They are as follows: !General Fund !Capital Projects Fund !Debt Service Fund !Port Authority Debt Service Fund !Port Authority Special Revenue Fund Data from the other governmental funds are combined into a single, aggregated presentation. Individual fund data for each of these nonmajor governmental funds is provided in the form of combining statements elsewhere in this report. The City adopts an annual appropriated budget for its General Fund and certain capital project sub-funds. Budgetary comparison statements or schedules have been provided for these funds to demonstrate compliance with their respective budgets. -5- Qbhf!45!pg!592 Proprietary Funds The City maintains two different types of proprietary funds. 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 public utilities and ice arena operations. The internal service fund is an accounting device to accumulate and allocate costs internally among the Citys various functions. The City uses its internal service fund to account for insurance premiums and deductibles and to accumulate resources for the risk of uninsured loss. Because this service predominantly benefits governmental rather than business-type functions, it has been included within governmental activities in the government-wide financial statements. Proprietary funds provide the same type of information as the government-wide financial statements, only in more detail. The proprietary fund financial statements provide separate information for the water, sewer, and storm water utilities, which are considered to be major funds of the City, and combined information on the street lighting utility and arena funds, which are considered nonmajor funds. Individual fund data for each of these nonmajor proprietary funds is provided in the form of combining statements elsewhere in this report. The internal service fund is also presented separately in the proprietary fund financial statements. ! 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 In addition to the basic financial statements and accompanying notes, the financial section also presents required supplementary information, following the basic financial statements, and the combining and individual fund statements and schedules (presented as supplementary information) referred to earlier in connection with nonmajor funds, which are presented immediately following the required supplementary information. Furthermore, a statistical section has been included as part of the ACFR to facilitate additional analysis, and is the third and final section of the report. -6- Qbhf!46!pg!592 GOVERNMENT-WIDE FINANCIAL ANALYSIS An analysis of the Citys financial position begins with a review of the Statement of Net Position and the Statement of Activities. These two statements report the Citys net position and changes in net position. It should be noted that the financial position can also be affected by nonfinancial factors, including economic conditions, population growth, and new regulations. As noted earlier, net position may serve over time as a useful indicator of the Citys financial position. As presented in the following condensed version of the Statement of Net Position, the Citys assets and deferred outflows of resources exceeded liabilities and deferred inflows of resources by $314,495,255 at December 31, 2023. City of Rosemounts Net Position Governmental Activities Business-Type Activities Total 202320222023202220232022 Current and other assets$104,576,930 $ 48,560,557 $ 82,081,822 $ 46,407,720 $186,658,752 $ 94,968,277 Capital assets, net 145,265,854 100,741,171 125,873,358 115,858,797 271,139,212 216,599,968 Total assets$249,842,784 $149,301,728 $207,955,180 $162,266,517 $457,797,964 $311,568,245 Deferred outflows of resources$ 8,034,176 $ 9,214,417 $ 294,264 $ 483,121 $ 8,328,440 $ 9,697,538 Current liabilities$ 13,431,885 $ 5,123,223 $ 1,244,685 $ 1,326,583 $ 14,676,570 $ 6,449,806 Long-term liabilities 97,700,120 23,985,440 30,488,475 2,648,567 128,188,595 26,634,007 Total liabilities$111,132,005 $ 29,108,663 $ 31,733,160 $ 3,975,150 $142,865,165 $ 33,083,813 Deferred inflows of resources$ 7,586,027 $ 1,131,130 $ 1,179,957 $ 966,245 $ 8,765,984 $ 2,097,375 Net position Net investment in capital assets$ 98,814,701 $ 92,676,025 $125,338,784 $114,082,422 $224,153,485 $206,758,447 Restricted 13,519,213 7,654,670 13,519,213 7,654,670 Unrestricted 26,825,014 27,945,657 49,997,543 43,725,821 76,822,557 71,671,478 Total net position$139,158,928 $128,276,352 $175,336,327 $157,808,243 $314,495,255 $286,084,595 The largest portion of the Citys net position, $224,153,485, or 71.3 percent, reflects its investment in capital assets (e.g., land, buildings, machinery and equipment, and infrastructure); less any outstanding related debt used to acquire those assets. The City uses these capital assets to provide services to citizens; consequently, these assets are not available for future spending. Although the Citys 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. An additional portion of the Citys net position, $13,519,213, or 4.3 percent, represents resources that are subject to external restrictions on how they may be used. The remaining balance representing unrestricted net position ($76,822,557) may be used to meet the governments ongoing obligations to citizens and creditors. Certain balances within unrestricted net position may have internally imposed commitments or limitations, which may further limit the purpose for which such net position may be used. At the end of the current fiscal year, the City is able to report positive balances in all three categories of net position, both for the government as a whole, as well as for its separate governmental and business-type activities. Increases in development activity in the City and changes in state-wide pension obligations contributed to the fluctuations in the above table. The City also issued two larger bond issues in the current year for capital projects also impacting current and other assets, capital assets, and long-term liabilities. -7- Qbhf!47!pg!592 CHANGES IN NET POSITION The following table provides a condensed version of the Statement of Activities for the year ended December 31, 2023, with comparative totals for the year ended December 31, 2022. The Citys total net position increased by $28,410,660, or 9.9 percent, during the current fiscal year. City of Rosemounts Change in Net Position Governmental Activities Business-Type ActivitiesTotal 202320222023202220232022 Revenues Charges for services$ 8,947,540 $ 7,354,963 $ 14,442,116 $ 13,929,971 $ 23,389,656 $ 21,284,934 Operating grants and contributions 2,328,768 1,369,293 15,563 48,918 2,344,331 1,418,211 Capital grants and contributions 11,357,138 8,288,236 6,558,662 7,037,185 17,915,800 15,325,421 Taxes 16,529,288 15,543,710 16,529,288 15,543,710 Grants and contributions not restricted to specific programs 51,660 2,756,805 51,660 2,756,805 Interest earnings (charges) 2,125,669 (1,104,124) 2,884,945 (1,511,356) 5,010,614 (2,615,480) Other 205,438 90,371 205,438 90,371 Total revenues 41,545,501 34,299,254 23,901,286 19,504,718 65,446,787 53,803,972 Expenses General government 3,548,030 2,971,915 3,548,030 2,971,915 Public safety 8,746,821 7,327,325 8,746,821 7,327,325 Public works 7,886,423 10,471,901 7,886,423 10,471,901 Culture, education, and recreation 2,765,827 2,786,447 2,765,827 2,786,447 Conservation and economic development 1,608,804 1,521,954 1,608,804 1,521,954 Interest and fiscal charges 2,831,486 195,474 2,831,486 195,474 Water 3,080,960 2,370,105 3,080,960 2,370,105 Sewer 3,845,859 3,430,121 3,845,859 3,430,121 Storm water 1,794,345 1,680,565 1,794,345 1,680,565 Steet lighting 237,402 258,002 237,402 258,002 Ice arena 690,170 669,074 690,170 669,074 Total expenses 27,387,391 25,275,016 9,648,736 8,407,867 37,036,127 33,682,883 Change in net position before transfers 14,158,110 9,024,238 14,252,550 11,096,851 28,410,660 20,121,089 Transfers (3,275,534) (7,408,629) 3,275,534 7,408,629 Change in net position 10,882,576 1,615,609 17,528,084 18,505,480 28,410,660 20,121,089 128,276,352 126,660,743 157,808,243 139,302,763 286,084,595 265,963,506 $139,158,928 $128,276,352 $175,336,327 $157,808,243 $314,495,255 $286,084,595 Governmental Activities Governmental activities increased the Citys net position by $10,882,576, accounting for approximately 38.3 percent of the total growth in the governments net position. This compares to an increase (from governmental activities) of $1,615,609 in 2022. Revenues increased by $7,246,247, mainly with more capital grants and contributions and interest earnings in 2023. Total expenses increased $2,112,375, or 8.4 percent, over 2022, with the largest spending increases in public safety and interest and fiscal charges. Natural inflationary increases and changes in state-wide pension obligations contributed to the change compared to the prior year. Net transfers between governmental activities and business-type activities changed, largely due to projects completed in governmental activities being transferred to business-type activities with the completion of capital projects in the current year compared to the prior year. Business-Type Activities Business-type activities increased the Citys net position by $17,528,084, accounting for approximately 61.7 percent of the total growth in the governments net position. This compares to an increase of $18,505,480 in 2022. The primary reason for the change in net position, compared to the prior year change, was due to increases in charges for services and investment earnings, which offset the increase in expenses. There were less transfers of capital assets from governmental activities in the current year, which reduced the net position increase compared to the prior year. -8- Qbhf!48!pg!592 GOVERNMENTAL ACTIVITIES RevenuesThe following chart illustrates the Citysrevenuesby source for its governmental activities: Revenues by Source Governmental Activities ExpensesThe following chart illustrates the Citys governmental expenses and corresponding program revenues, excluding transfers,for its governmental activities: Expenses and Program Revenues Governmental Activities $12,000,000 $11,000,000 $10,000,000 $9,000,000 $8,000,000 $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $ Culture,Conservation GeneralInterest and Public SafetyPublic WorksEducation, andand Economic GovernmentFiscal Charges RecreationDevelopment Program Revenues$ $6,652,782$2,008,366$11,136,987$2,782,432$52,879 Expenses $3,548,030$8,746,821$7,886,423$2,765,827$1,608,804$2,831,486 -9- Qbhf!49!pg!592 BUSINESS-TYPE ACTIVITIES RevenuesThe following chart illustrates the Citys revenuesby source for its business-type activities: Revenues by Source Business-Type Activities ExpensesBelow is a graph showing the Citys program revenuesand expenses, excluding transfers,for its business-type activities: Expenses and Program Revenues Business-Type Activities $9,000,000 $8,000,000 $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $ Water FundSewerStorm WaterStreet LightingIce Arena Program Revenues $8,403,484$6,056,451$5,756,370$260,447$539,589 Expenses $3,080,960$3,845,859$1,794,345$237,402$690,170 -10- Qbhf!4:!pg!592 FINANCIAL ANALYSIS OF THE CITYS FUNDS As noted earlier, the City uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. Governmental Funds The focus of the Citys governmental funds is to provide information on near-term inflows, outflows, and balances of currently available resources. Such information is useful in assessing the Citys financing requirements. In particular, unassigned fund balance may serve as a useful measure of a governments net resources available for spending at the end of the fiscal year. As of the end of the current fiscal year, the Citys governmental funds reported combined ending fund balances of $86,896,581, an increase of $48,859,505 from 2022. Financial highlights for the Citys major governmental funds are as follows: General Fund The General Fund is the chief operating fund of the City. At the end of the current fiscal year, unassigned fund balance of the General Fund was $10,034,945, while total fund balance equaled $13,509,795.! During the current fiscal year, unassigned fund balance in the General Fund increased by $1,219,526. The increase was intentional, as the City has determined, through the adoption of a formal Fund Balance Policy, it would like to maintain an unassigned fund balance between 45.055.0 percent of the next General Fund operating expenditure and other financing uses budget. Forty to fifty percent normally provides adequate working capital to finance General Fund operations until property taxes and state aids are received. The desired unassigned fund balance level also provides a certain amount of comfort that unforeseen emergencies can be addressed without causing an immediate financial crisis. At year-end, unassigned fund balance for the General Fund was $10,034,945, or 55.0 percent, of the total General Fund expenditures and transfers out budgeted for the upcoming year, which is available to meet working capital needs. A further discussion of the current year activity in the General Fund can be found under the General Fund Budgetary Highlights section, later in this report. Other Major Funds The Capital Projects Fund recorded an increase in fund balance of $41,326,797 in the current year. This increase was largely driven by two significant projects in the current year. The City issued debt to finance a new public safety and public works facility. The City also issued debt related to a joint partnership agreement with Life Time Fitness. During fiscal 2023, the amount of bonds issued exceeded the capital outlay costs completed on these two projects, contributing to the increase in the Capital Projects Fund. The Debt Service and Port Authority Debt Service Funds both reported an increase in year-end fund balance. The combined fund balance increase of $5,872,573, was also related to the new bond issues in the current year. A portion of the new bond proceeds was recorded in the Debt Service Fund for initial debt service payments. The City has also established a plan to record certain landfill fees into this fund to ease the burden on taxpayers of the City. The Port Authority Special Revenue Fund recognized a fund balance decrease of $811,536, due to approved transfers of resources to other funds to finance capital project spending and certain debt service payments. -11- Qbhf!51!pg!592 Proprietary Funds T government-wide financial statements, but in more detail. Unrestricted net position in the respective proprietary funds includes: $25,172,143 for water, $10,483,095 for sewer, $13,680,701 for storm water, $148,474 for street lighting, and $513,130 for arena. Water net position increased $6,773,824, sewer net position increased $5,161,780, storm water net position increased $5,566,270, and street lighting net position increased $26,718, while arena net position decreased by $508 during the year. The ongoing development in the City continues to contribute to the increase in net position, with significant capital contributions in the enterprise operations in the current year. GENERAL FUND BUDGETARY HIGHLIGHTS The City adopted a balanced budget in the current year, with revenues and other financing sources matching expenditures and other financing uses. There were no changes between the original and final budget. Actual revenues were $2,989,283 over budget. Revenue variances from final budget to actual include: !Taxes were under budget by $77,773, due to abatements and timing of collections. !Intergovernmental revenues were $263,707 over budget, due to conservative budgeting for state and federal grants. !Public charges for services were $1,290,383 over budget, due to more development activity than anticipated. !Licenses and permits were $994,254 over budget, also due to the significant development ongoing in the City in the current year. !Investment earnings were $755,721 more than projected, due to current year fair value adjustments on investments and improved interest rates. Expenditures were $962,259 more than the budgeted amount. The largest variance was in public works for building, fleet, street, and park maintenance. Public safety was also over budget for fire protection. Net transfer out were over the amount anticipated in the final budget. After considering the variances in revenues, expenditures, other financing sources/uses, fund balance in the General Fund was up $1,184,794 compared to a balanced budget. ! -12- Qbhf!52!pg!592 CAPITAL ASSETS AND LONG-TERM DEBT Capital Assets The Citys investment in capital assets for its governmental and business-type activities as of December 31, 2023 amounts to $271,139,212 (net of accumulated depreciation/amortization). This investment in capital assets includes land, buildings and structures, machinery and equipment, leased machinery and equipment, technology subscriptions, water, sewer, and storm water systems, infrastructure, and construction in progress. City of Rosemounts Capital Assets Governmental ActivitiesBusiness-Type ActivitiesTotal 202320222023202220232022 Capital assets, not depreciated/amortized Land$ 12,248,159$ 8,081,546$ 4,577,656$ 4,469,256$ 16,825,815$ 12,550,802 Land improvements 5,598,589 5,546,940 5,598,589 5,546,940 Construction in progress 42,806,719 7,744,181 5,740,230 2,163,679 48,546,949 9,907,860 Subtotal 60,653,467 21,372,667 10,317,886 6,632,935 70,971,353 28,005,602 Capital assets, depreciated/amortized Land improvements 6,336,663 5,549,348 6,336,663 5,549,348 Buildings 19,712,689 18,464,075 12,677,353 12,677,353 32,390,042 31,141,428 Machinery and equipment 17,008,023 16,680,958 5,410,484 5,082,447 22,418,507 21,763,405 Leased machinery and equipment 1,028,955 731,721 60,664 60,664 1,089,619 792,385 Technology subscriptions 429,077 429,077 Infrastructure 79,845,662 74,592,798 173,301,119 164,356,154 253,146,781 238,948,952 Accumulated depreciation and amortization (39,748,682) (36,650,396) (75,894,148) (72,950,756) (115,642,830) (109,601,152) Subtotal 84,612,387 79,368,504 115,555,472 109,225,862 200,167,859 188,594,366 Total (net of depreciation and amortization)$ 145,265,854$ 100,741,171$ 125,873,358$ 115,858,797$ 271,139,212$ 216,599,968 Consistent with the ongoing and active development activities occurring in the City as previously discussed, capital assets increased largely with contributions from developers and ongoing projects as approved and managed by the City. Additional information on the Citys capital assets can be found in Note 5 of the notes to basic financial statements. -13- Qbhf!53!pg!592 Long-Term Debt At the end of the current fiscal year, the City had total bonded debt outstanding (excluding unamortized bond premium) of $112,310,000 (including debt recorded in the Port Authority). City of s Outstanding Debt Governmental ActivitiesBusiness-Type ActivitiesTotal 202320222023202220232022 Improvement bonds$ 360,000$ 850,000$ $ $ 360,000$ 850,000 Utility revenue bonds 500,000 660,000 500,000 660,000 Capital improvement bonds 35,085,000 495,000 27,425,000 62,510,000 495,000 Port Authority tax increment bonds 3,550,000 3,880,000 3,550,000 3,880,000 Recreational facilities bonds 45,390,000 45,390,000 Unamortized bond premium 1,419,531 111,385 1,154,089 32,917 2,573,620 144,302 Compensated absences 1,360,786 1,408,391 281,913 251,845 1,642,699 1,660,236 Lease obligations 611,450 531,790 26,065 40,994 637,515 572,784 Subscription liabilities 256,675 256,675 Financed purchase 567,253 697,639 567,253 697,639 7,480,569 15,229,213 1,101,408 1,526,643 8,581,977 16,755,856 Total OPEB obligation 1,618,856 782,022 136,168 1,618,856 918,190 Total long-term debt outstanding$ 97,700,120$ 23,985,440$ 30,488,475$ 2,648,567$ 128,188,595$ 26,634,007 eased by $108,854,318 (included related bond premium) during the current year. The increase in long-term debt outstanding was primarily related to the new public safety and public works facility debt issued and the bonds issued for the new joint project with Life Time Fitness. The City reported a liability for subscription agreements, accounting for the change in this category, in accordance with guidance for SBITAs implemented in the current year. The difference in the net pension liability reflects the state-wide pension obligations for the Public Employees Retirement Association (PERA). State statutes limit the amount of general obligation debt a governmental entity may issue to 3.0 percent of its total statistical section of this report. -term debt can be found in Note 6 of the notes to basic financial statements. -14- Qbhf!54!pg!592 !Dramatic increases in local government aids and other state sources are not anticipated based on legislation at the time of writing this report. !Property tax collection rates are expected to remain strong, at or near the 2023 level. !The City is anticipating the continued trend of significant development. REQUESTS FOR INFORMATION This ACFR is designed to provide a general overview of the Citys finances for all those with an interest in the governments finances. Questions concerning any of the information provided in this ACFR, or requests for additional financial information, should be directed to the Administrative Services Director, City of Rosemount, 2875 145th Street West, Rosemount, Minnesota 55068-4997. -15- Qbhf!55!pg!592 BASIC FINANCIAL STATEMENTS Qbhf!56!pg!592 THIS PAGE INTENTIONALLY LEFT BLANK Qbhf!57!pg!592 CITY OF ROSEMOUNT Statement of Net Position as of December 31, 2023 GovernmentalBusiness-Type ActivitiesActivitiesTotal Assets Cash and investments $ 49,703,549$ 48,568,058$ 98,271,607 Restricted cash and investments 48,553,602 28,570,580 77,124,182 Receivables Accounts 502,125 1,831,300 2,333,425 Interest 157,429 158,320 315,749 Internal balances (1,463,826) 1,463,826 Taxes 837,380 837,380 Special assessments 2,175,152 403,309 2,578,461 Due from other governments 1,630,596 10,108 1,640,704 Leases 824,430 824,430 Prepaid items 613,336 251,891 865,227 1,867,587 1,867,587 Capital assets Not depreciated/amortized 60,653,467 10,317,886 70,971,353 Depreciated, net of accumulated depreciation/amortization 84,612,387 115,555,472 200,167,859 Total capital assets, net of accumulated depreciation/amortization 145,265,854 125,873,358 271,139,212 Total assets 249,842,784 207,955,180 457,797,964 Deferred outflows of resources 7,464,376 294,264 7,758,640 516,970 516,970 OPEB plan deferments 52,830 52,830 Total deferred outflows of resources 8,034,176 294,264 8,328,440 Total assets and deferred outflows of resources$ 257,876,960$ 208,249,444$ 466,126,404 Liabilities Accounts and contracts payable$ 8,766,580$ 161,141$ 8,927,721 Accrued salaries and employee benefits payable 184,164 78,457 262,621 Accrued interest payable 1,658,385 508,153 2,166,538 Deposits payable 2,195,592 496,934 2,692,526 Unearned revenue 627,164 627,164 Long-term liabilities Due within one year 1,964,676 316,092 2,280,768 Due in more than one year 86,636,019 29,070,975 115,706,994 7,480,569 1,101,408 8,581,977 52,830 52,830 1,566,026 1,566,026 Total long-term liabilities 97,700,120 30,488,475 128,188,595 Total liabilities 111,132,005 31,733,160 142,865,165 Deferred inflows of resources Lease revenue for subsequent years 824,430 824,430 7,228,157 355,527 7,583,684 357,870 357,870 Total deferred inflows of resources 7,586,027 1,179,957 8,765,984 Net position Net investment in capital assets 98,814,701 125,338,784 224,153,485 Restricted for Debt service 6,130,249 6,130,249 TIF requirements 2,778,429 2,778,429 PEG fees 109,168 109,168 Forfeiture spending 98,955 98,955 Public safety police expenses 1,148,942 1,148,942 State-funded street projects 1,226,783 1,226,783 Fire relief pensions 2,026,687 2,026,687 Unrestricted 26,825,014 49,997,543 76,822,557 Total net position 139,158,928 175,336,327 314,495,255 Total liabilities, deferred inflows of resources, and net position$ 257,876,960$ 208,249,444$ 466,126,404 -16- See notes to basic financial statements Qbhf!58!pg!592 CITY OF ROSEMOUNT Statement of Activities Year Ended December 31, 2023 Program Revenues OperatingCapital Charges forGrants andGrants and Functions/ProgramsExpensesServicesContributionsContributions Primary government Governmental activities General government$ 3,548,030 $ 6,652,690 $ 92 $ Public safety 8,746,821 191,194 1,817,172 Public works 7,886,423 117,310 362,735 10,656,942 Culture, education, and recreation 2,765,827 1,986,346 97,090 698,996 Conservation and economic development 1,608,804 51,679 1,200 Interest and fiscal charges 2,831,486 Total governmental activities 27,387,391 8,947,540 2,328,768 11,357,138 Business-type activities Water 3,080,960 6,140,418 15,467 2,247,599 Sewer 3,845,859 4,487,177 40 1,569,234 Storm water 1,794,345 3,023,579 39 2,732,752 Street lighting 237,402 251,370 9,077 Arena 690,170 539,572 17 Total business-type activities 9,648,736 14,442,116 15,563 6,558,662 Total primary government$ 37,036,127$ 23,389,656$ 2,344,331$ 17,915,800 General revenues Property taxes Tax increments Franchise and other taxes Grants and contributions not restricted to specific programs Investment earnings Other Transfers Total general revenues and transfers Change in net position See notes to basic financial statements-17- Qbhf!59!pg!592 Net (Expense) Revenue and Changes in Net Position GovernmentalBusiness-Type ActivitiesActivitiesTotal $ 3,104,752$ $ 3,104,752 (6,738,455) (6,738,455) 3,250,564 3,250,564 16,605 16,605 (1,555,925) (1,555,925) (2,831,486) (2,831,486) (4,753,945) (4,753,945) 5,322,524 5,322,524 2,210,592 2,210,592 3,962,025 3,962,025 23,045 23,045 (150,581) (150,581) 11,367,605 11,367,605 (4,753,945) 11,367,605 6,613,660 14,822,834 14,822,834 1,348,580 1,348,580 357,874 357,874 51,660 51,660 2,125,669 2,884,945 5,010,614 205,438 205,438 (3,275,534) 3,275,534 15,636,521 6,160,479 21,797,000 10,882,576 17,528,084 28,410,660 128,276,352 157,808,243 286,084,595 $ 139,158,928$ 175,336,327$ 314,495,255 -18- Qbhf!5:!pg!592 CITY OF ROSEMOUNT Balance Sheet Governmental Funds as of December 31, 2023 Capital GeneralProjectsDebt Service Assets Cash and investments$ 14,646,319$ 21,649,508$ 7,166,212 Restricted cash and investments 48,553,602 Receivables Accounts 50,878280,000165,980 Interest15,618117,51616,644 Taxes833,736 Special assessments28,4611,866,741279,950 Due from other governments103,8131,526,783 Prepaid items 97,867 Total assets$ 15,776,692$ 73,994,150$ 7,628,786 Liabilities Accounts and contracts payable$ 974,708$ 7,764,846$ 24,325 Accrued salaries and employee benefits payable182,560 Deposits payable943,4781,211,184 Unearned revenue 40,444586,720 Advances from other funds Total liabilities 2,141,190 9,562,750 24,325 Deferred inflows of resources 105,789 19,9181,862,777279,950 1,226,783 Total deferred inflows of resources 125,707 3,089,560 279,950 Fund balances (deficit) Nonspendable 97,867 Restricted 48,553,602 7,324,511 Committed Assigned3,376,983 12,788,238 Unassigned 10,034,945 Total fund balances (deficit) 13,509,795 61,341,840 7,324,511 Total liabilities, deferred inflows of resources, and fund balances$ 15,776,692$ 73,994,150$ 7,628,786 See notes to basic financial statements-19- Qbhf!61!pg!592 PortPort AuthorityAuthority Debt ServiceSpecial RevenueNonmajorTotal $ 457,273$ 761,797$ 4,989,921$ 49,671,030 48,553,602 5,267 502,125 2,613 5,038 157,429 3,644 837,380 2,175,152 1,630,596 3,943 101,810 $ 457,273$ 768,054$ 5,004,169$ 103,629,124 $ 400$ 663$ 1,638$ 8,766,580 1,604 184,164 40,930 2,195,592 627,164 1,463,826 1,463,826 400 1,464,489 44,172 13,237,326 105,789 2,162,645 1,226,783 3,495,217 3,943 101,810 456,873 4,135,494 60,470,480 820,560 820,560 16,165,221 (696,435) 9,338,510 456,873 (696,435) 4,959,997 86,896,581 $ 457,273$ 768,054$ 5,004,169$ 103,629,124 -20- Qbhf!62!pg!592 THIS PAGE INTENTIONALLY LEFT BLANK Qbhf!63!pg!592 CITY OF ROSEMOUNT Reconciliation of the Balance Sheet to the Statement of Net Position Governmental Funds as of December 31, 2023 $ 86,896,581 Amounts reported for governmental activities in the Statement of Net Position are different because: Capitalassetsusedingovernmentalactivitiesarenotfinancialresourcesand,therefore,arenot reported in governmental funds. Cost of capital assets 185,014,536 Less accumulated depreciation/amortization (39,748,682) Netpensionassetsareonlyrecordedinthegovernment-widefinancialstatementsastheyarenot current financial resources to governmental funds. 1,867,587 Long-termliabilitiesarenotpayablewithcurrentfinancialresourcesand,therefore,arenotreported in governmental funds. Bonds payable (84,385,000) Unamortized bond premium (1,419,531) Compensated absences (1,360,786) Lease obligations (611,450) Subscription liabilities (256,675) Financed purchase (567,253) (7,480,569) Total OPEB liability (1,618,856) Interestonlong-termdebtisincludedinthechangeinnetpositionasitaccrues,regardlessofwhen payment is due. However, it is included in the change in fund balances when due. (1,658,385) Theinternalservicefundisusedbymanagementtochargecertaincoststoindividualfunds.The assetsandliabilitiesoftheinternalservicefundareincludedingovernmentalactivitiesinthe Statement of Net Position. 544,045 Duetoavailability,certainrevenuesarenotrecognizedunderthegovernmentalfundstatementsuntil received;however,underfullaccrualinthegovernment-wideStatementofActivities,revenuesare recorded when earned regardless of when received. 105,789 2,162,645 1,226,783 Governmentalfundsdonotreportcertainlong-termamountsrelatedtopensionsthatareincludedin net position. 7,981,346 52,830 (7,586,027) $ 139,158,928 See notes to basic financial statements-21- Qbhf!64!pg!592 CITY OF ROSEMOUNT Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds Year Ended December 31, 2023 Capital GeneralProjectsDebt Service Revenues Taxes$ 12,463,226$ 1,859,302$ 183,803 Intergovernmental1,128,207 509,173 Public charges for services2,580,9831,716,4032,296,290 Licenses and permits2,162,254 Fines and forfeits120,522 Special assessments9,057248,60987,761 Investment earnings (charges)939,721999,24488,634 Other202,2834,144,516 Donations/contributions5,62932,062 Total revenues 19,611,882 9,509,309 2,656,488 Expenditures Current General government2,404,90945,885 Public safety6,720,419 Public works4,818,952 Culture, education, and recreation2,098,898 Conservation and economic development 1,298,550 Capital outlay 46,112,127 Debt service Principal 114,505 405,857650,000 Interest and fiscal charges 2,125792,045380,472 Total expenditures 17,458,358 47,355,914 1,030,472 Excess (deficiency) of revenues over expenditures 2,153,524 (37,846,605) 1,626,016 Other financing sources (uses) Issuance of debt 108,06776,615,4063,821,828 Premium on debt issuance 1,355,133 Sale of capital assets 20,384 Transfers in23,2035,574,041365,665 Transfers out(1,100,000) (4,391,562) Total other financing sources (uses) (968,730) 79,173,402 4,187,493 Net change in fund balances 1,184,794 41,326,797 5,813,509 Fund balances (deficit) Beginning of year12,325,00120,015,0431,511,002 End of year$ 13,509,795$ 61,341,840$ 7,324,511 See notes to basic financial statements-22- Qbhf!65!pg!592 PortPort AuthorityAuthority Debt ServiceSpecial RevenueNonmajorTotal $ $ 1,348,580$ 193,177$ 16,048,088 1,143,588 2,780,968 55,430 6,649,106 2,162,254 120,522 345,427 (2,537)10,922 88,356 2,124,340 34,403 4,381,202 28,454 66,145 (2,537) 1,359,502 1,543,408 34,678,052 228,583 2,679,377 30,785 6,751,204 4,818,952 46,335 2,145,233 179,411 1,477,961 46,112,127 330,000 1,500,362 114,513 1,289,155 444,513 228,583 256,531 66,774,371 (447,050) 1,130,919 1,286,877 (32,096,319) 80,545,301 1,355,133 20,384 506,114 27,485 6,496,508 (1,969,940) (7,461,502) 506,114 (1,942,455) 80,955,824 59,064 (811,536) 1,286,877 48,859,505 397,809115,101 3,673,120 38,037,076 $ 456,873$ (696,435)$ 4,959,997$ 86,896,581 -23- Qbhf!66!pg!592 THIS PAGE INTENTIONALLY LEFT BLANK Qbhf!67!pg!592 CITY OF ROSEMOUNT Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances to the Statement of Activities Governmental Funds Year Ended December 31, 2023 $ 48,859,505 Amounts reported for governmental activities in the Statement of Activities are different because: Governmentalfundsreportcapitaloutlaysasexpenditures.However,intheStatementofActivities,thecostofthose assets is allocated over their estimated useful lives and reported as depreciation expense. Capital outlay and improvements 45,224,759 Capital assets contributed to the City from developers 5,084,274 Depreciation/amortization expense (3,403,731) Capital assets constructed by governmental activities contributed to business-type activities (2,610,540) Againorlossonthedisposalofcapitalassets,includingthedifferencebetweenthecarryingvalueandanyrelatedsale proceeds,isincludedinthechangeinnetposition.However,onlythesaleproceedsareincludedinthechangeinfund balance. Net book value of capital assets disposed (91,089) Netpensionassetsareincludedinnetposition,butareexcludedfromfundbalancesbecausetheydonotrepresent financial resources. (934,097) Theissuanceoflong-termdebtprovidescurrentfinancialresourcestogovernmentalfunds,whiletherepaymentoflong- termdebtconsumesthecurrentfinancialresourcesofgovernmentalfunds.Neithertransaction,however,hasanyeffect onnetposition.Otherlong-termadjustmentsarealsomadebetweenthegovernmentalfundsandtheStatementof Activities for debt premiums, compensated absences, pension liabilities, and OPEB obligations. Issuance of debt (80,545,301) Principal payments for debt 1,500,362 Debt premiums (1,308,146) Compensated absences 47,605 Net pension liability 7,748,644 Total OPEB liability (836,834) Interestonlong-termdebtintheStatementofActivitiesdiffersfromtheamountreportedinthegovernmentalfunds becauseinterestisrecognizedasanexpenditureinthefundswhenitisdue,andthusrequirestheuseofcurrentfinancial resources.IntheStatementofActivities,however,interestexpenseisrecognizedastheinterestaccrues,regardlessof when it is due. (1,589,318) Theinternalservicefundisusedbymanagementtochargecertaincoststoindividualfunds.Thenetchangeofthe internal service fund is reported with governmental activities in the government-wide financial statements. 68,458 Certainrevenuesincludedinnetpositionassoonastheyareearnedarenotincludedinthechangeinfundbalancesuntil available to liquidate liabilities of the current period. Property taxes receivable 31,200 Special assessments receivable 843,447 Long-term receivables 428,516 Governmentalfundsdonotreportadditionsordeletionstocertainlong-termamountsrelatedtopensionsthatare included in the change in net position. (1,203,124) 22,883 (6,454,897) $ 10,882,576 -24- See notes to basic financial statements Qbhf!68!pg!592 CITY OF ROSEMOUNT Statement of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual General Fund Year Ended December 31, 2023 Budgeted AmountsOver (Under) OriginalFinalActual Final Budget Revenues Taxes General property tax$ 10,587,117$ 10,587,117$ 10,612,472$ 25,355 Fiscal disparities 1,516,882 1,516,882 1,505,117 (11,765) Other 437,000 437,000 345,637 (91,363) Total taxes 12,540,999 12,540,999 12,463,226 (77,773) Intergovernmental Federal grants 51,660 51,660 250,000250,000325,930 75,930 80,00080,000274,552 194,552 360,000360,000362,563 2,563 Other174,500174,500113,502 (60,998) Total intergovernmental 864,500 864,500 1,128,207 263,707 Public charges for services General government786,700786,7002,001,675 1,214,975 Public safety51,10051,10070,671 19,571 Highways and streets142,000142,00089,204 (52,796) Culture, education, and recreation302,800302,800391,328 88,528 Sewer availability charge8,0008,00028,105 20,105 Total public charges for services 1,290,600 1,290,600 2,580,983 1,290,383 Licenses and permits Business67,90067,90060,900 (7,000) Nonbusiness1,100,1001,100,1002,101,354 1,001,254 Total licenses and permits 1,168,000 1,168,000 2,162,254 994,254 Fines and forfeitures96,00096,000120,522 24,522 Special assessments 9,057 9,057 Investment earnings184,000184,000939,721 755,721 Other478,500478,500202,283 (276,217) Donations/contribution 5,629 5,629 Total revenues 16,622,599 16,622,599 19,611,882 2,989,283 -25- See notes to basic financial statements(continued) Qbhf!69!pg!592 CITY OF ROSEMOUNT Statement of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual (continued) General Fund Year Ended December 31, 2023 Budgeted AmountsOver (Under) OriginalFinalActual Final Budget Expenditures Current General government Mayor and council 200,045 200,045 170,170 (29,875) Executive 1,059,000 1,059,000 1,005,616 (53,384) Elections 2,000 2,000 18,070 16,070 Finance 798,705 798,705 721,447 (77,258) Other general government 422,370 422,370 489,606 67,236 Total general government 2,482,120 2,482,120 2,404,909 (77,211) Public safety Police department 5,859,904 5,859,904 5,836,246 (23,658) Fire department 625,200 625,200 884,173 258,973 Total public safety 6,485,104 6,485,104 6,720,419 235,315 Public works Government building maintenance 665,280 665,280 725,627 60,347 Fleet maintenance 816,400 816,400 869,573 53,173 Street maintenance 1,696,240 1,696,240 1,891,179 194,939 Park maintenance 1,057,955 1,057,955 1,332,573 274,618 Total public works 4,235,875 4,235,875 4,818,952 583,077 Culture, education, and recreation 1,986,500 1,986,500 2,098,898 112,398 Conservation and economic development 1,306,500 1,306,500 1,298,550 (7,950) Debt service Principal 114,505 114,505 Interest and fiscal charges 2,125 2,125 Total debt service 116,630 116,630 Total expenditures 16,496,099 16,496,099 17,458,358 962,259 Excess of revenues over expenditures 126,500 126,500 2,153,524 2,027,024 Other financing sources (uses) Issuance of debt 108,067 108,067 Transfers in3,5003,50023,203 19,703 Transfers out(130,000)(130,000)(1,100,000) (970,000) Total other financing sources (uses)(126,500)(126,500)(968,730) (842,230) Net change in fund balances$ $ 1,184,794$ 1,184,794 Fund balances Beginning of year12,325,001 End of year$ 13,509,795 -26- See notes to basic financial statements Qbhf!6:!pg!592 CITY OF ROSEMOUNT Statement of Net Position Proprietary Funds as of December 31, 2023 Storm WaterSewerWater Assets Current assets Cash and investments$ 23,593,050$ 10,131,411$ 14,145,297 Restricted cash and investments 12,743,986 12,911,210 2,915,384 Receivables Accounts653,222674,534358,265 Interest71,60858,33726,670 Special assessments167,972115,174110,859 Due from other governments10,108 Leases824,430 Prepaid items33,386180,96322,141 Total current assets 38,097,762 24,071,629 17,578,616 Noncurrent assets Advances to other funds1,463,826 Capital assets Land 1,008,629547,1593,021,868 Construction in progress 4,695,2971,044,933 Buildings 7,830,238588,5001,805,415 Machinery and equipment2,559,9481,170,0431,485,871 Leased vehicles25,23617,71417,714 Mains and lines33,970,96627,880,56144,960,927 Other improvements17,026,07736,927,45912,535,129 Less accumulated depreciation/amortization (21,789,594) (36,529,922) (16,048,500) Total capital assets (net of accumulated depreciation/amortization) 40,631,500 35,296,811 48,823,357 Total noncurrent assets 42,095,326 35,296,811 48,823,357 Total assets 80,193,088 59,368,440 66,401,973 Deferred outflows of resources 86,97386,97383,535 Total assets and deferred outflows of resources$ 80,280,061$ 59,455,413$ 66,485,508 Liabilities Current liabilities Accounts and contracts payable$ 111,947$ 11,248$ 19,858 Accrued salaries and employee benefits payable52,52310,7119,540 Accrued interest payable230,015227,14950,989 Deposits payable 1,672495,262 39,794 39,794 36,876 6,421 4,676 4,677 165,000 Total current liabilities 605,700 295,250 617,202 Noncurrent liabilities Compensated absences payable43,11043,11039,949 Lease obligations3,4303,4313,430 Bonds payable (net of unamortized premiums)13,096,41512,903,7082,913,966 325,533325,533312,666 Total noncurrent liabilities 13,468,488 13,275,782 3,270,011 Total liabilities 14,074,188 13,571,032 3,887,213 Deferred inflows of resources Lease revenues for subsequent years824,430 105,080105,080100,926 Total deferred inflows of resources929,510105,080100,926 Net position Net investment in capital assets 40,104,220 35,296,206 48,816,668 Unrestricted 25,172,143 10,483,095 13,680,701 Total net position 65,276,363 45,779,301 62,497,369 Total liabilities, deferred inflows of resources, and net position$ 80,280,061$ 59,455,413$ 66,485,508 -27- See notes to basic financial statements Qbhf!71!pg!592 Governmental NonmajorInternal FundsTotalService Fund $ 698,300$ 48,568,058$ 32,519 28,570,580 145,279 1,831,300 1,705 158,320 9,304 403,309 10,108 824,430 15,401 251,891511,526 869,989 80,617,996 544,045 1,463,826 4,577,656 5,740,230 2,453,200 12,677,353 194,622 5,410,484 60,664 106,812,454 66,488,665 (1,526,132) (75,894,148) 1,121,690 125,873,358 1,121,690 127,337,184 1,991,679 207,955,180 544,045 36,783 294,264 $ 2,028,462$ 208,249,444$ 544,045 $ 18,088$ 161,141$ 5,683 78,457 508,153 496,934 18,854 135,318 15,774 165,000 42,625 1,560,777 20,426 146,595 10,291 28,914,089 137,676 1,101,408 158,102 30,172,383 200,727 31,733,160 824,430 44,441 355,527 44,4411,179,957 1,121,690 125,338,784 661,604 49,997,543 544,045 1,783,294 175,336,327 544,045 $ 2,028,462$ 208,249,444$ 544,045 -28- Qbhf!72!pg!592 CITY OF ROSEMOUNT Statement of Revenues, Expenses, and Changes in Fund Net Position Proprietary Funds Year Ended December 31, 2023 Storm WaterSewerWater Operating revenue Charges for services$ 3,330,218$ 2,881,532$ 1,744,866 Surcharges and penalties387,00419,69011,086 Water meters259,039 Other341 37,097 Total operating revenue 3,976,602 2,901,222 1,793,049 Operating expenses Personal services578,097578,010566,155 Supplies427,63810,5147,347 Professional services and charges5,6331,1176,025 Other services and charges696,995197,998178,425 Metro sewer charges 1,653,332 Depreciation/amortization 964,295 999,436 944,491 Total operating expenses 2,672,658 3,440,407 1,702,443 Operating income (loss) 1,303,944 (539,185) 90,606 Nonoperating revenues (expenses) Connection fees2,163,8161,585,9551,230,530 Taxes Intergovernmental15,467 40 39 Investment earnings1,391,541731,975734,183 Interest and fiscal charges(408,302)(405,452)(91,902) Total nonoperating revenues (expenses) 3,162,522 1,912,518 1,872,850 Income (loss) before contributions and transfers 4,466,466 1,373,333 1,963,456 Capital contributions, including special assessments3,140,9592,128,9543,890,212 Transfers in 340,845 2,918,211872,246 Transfers out(1,174,446)(1,258,718)(1,159,644) Change in net position 6,773,824 5,161,780 5,566,270 Net position Beginning of year58,502,53940,617,52156,931,099 End of year$ 65,276,363$ 45,779,301$ 62,497,369 See notes to basic financial statements-29- Qbhf!73!pg!592 Governmental NonmajorInternal FundsTotalService Fund $ 789,239$ 8,745,855$ 1,703 419,483 259,039 37,43839,754 790,942 9,461,815 39,754 266,030 1,988,292 21,188 466,6872,500 49,526 62,30128,359 530,828 1,604,246691,766 1,653,332 60,000 2,968,222 927,572 8,743,080 722,625 (136,630) 718,735 (682,871) 4,980,301 450,000 17 15,563 27,246 2,884,9451,329 (905,656) 27,263 6,975,153 451,329 (109,367) 7,693,888 (231,542) 9,077 9,169,202 130,000 4,261,302 300,000 (3,500) (3,596,308) 26,210 17,528,084 68,458 1,757,084 157,808,243475,587 $ 1,783,294$ 175,336,327$ 544,045 -30- Qbhf!74!pg!592 CITY OF ROSEMOUNT Statement of Cash Flows Proprietary Funds Year Ended December 31, 2023 Storm WaterSewerWater Cash flows from operating activities Cash received from customers$ 3,947,481$ 2,826,827$ 2,261,923 Cash payments to suppliers (1,132,757) (1,906,798) (200,758) Cash payments to employees for services (579,426) (582,201) (563,109) Net cash flows from operating activities 2,235,298 337,828 1,498,056 Cash flows from noncapital financing activities Taxes Intergovernmental revenue 15,467 40 39 Advances to other funds (1,463,826) Transfers in 340,845 2,918,211 872,246 Transfers out (1,174,446) (1,258,718) (1,159,644) Net cash flows from noncapital financing activities (2,281,960) 1,659,533 (287,359) Cash flows from capital and related financing activities Acquisition and construction of capital assets (76,304) (3,900,427) (1,233,219) Capital contributions 100,746 105,523 145,554 2,163,816 1,585,955 1,230,530 Proceeds from debt issuance 12,743,986 12,911,210 2,915,384 Principal payment on bonds (160,000) Principal payment on leases (5,067) (4,931) (4,931) Interest and fiscal charges paid (201,584) (185,805) (42,331) Net cash flows from capital and related financing activities 14,565,593 10,511,525 3,010,987 Cash flows from investing activities Interest and changes in fair value on investments 1,361,013 689,166 726,961 Net increase (decrease) in cash and cash equivalents 15,879,944 13,198,052 4,948,645 Cash and cash equivalents Beginning of year 20,457,092 9,844,569 12,112,036 End of year$ 36,337,036$ 23,042,621$ 17,060,681 Reconciliation of cash and cash equivalents Cash and investments$ 23,593,050$ 10,131,411$ 14,145,297 Restricted cash and investments 12,743,986 12,911,210 2,915,384 Cash and cash equivalents per Statement of Net Position$ 36,337,036$ 23,042,621$ 17,060,681 Reconciliation of operating income (loss) to net cash flows from operating activities Operating income (loss)$ 1,303,944$ (539,185)$ 90,606 Adjustments to reconcile operating income (loss) to net cash flows from operating activities Depreciation/amortization 964,295 999,436 944,491 Change in assets, deferred outflows of resources, liabilities, and deferred inflows of resources Accounts and special assessments receivable (25,284) (74,395) (26,388) Due from other governments (3,837) Prepaid items (4,007) (11,251) 196 Accounts and contracts payable 1,516 (32,865) (9,157) Accrued salaries and employee benefits payable 4,659 1,885 1,301 Deposits payable 279 495,262 Compensated absences payable 8,366 8,366 9,606 Pension-related deferrals and liabilities 24,146 24,146 28,432 OPEB-related deferrals and liabilities (38,500) (38,588) (36,293) Total adjustments 931,354 877,013 1,407,450 Net cash flows from operating activities$ 2,235,298$ 337,828$ 1,498,056 Schedule of noncash capital and related financing activities Amortization of bond premium$ 15,488$ 7,502$ 1,418 Capital assets purchased on account$ $ (1,042,464)$ Capital assets contributed by other funds$ 893,360$ 559,720$ 1,157,460 Capital assets contributed by developers$ 2,146,853$ 1,463,711$ 2,587,198 -31- See notes to basic financial statements Qbhf!75!pg!592 Governmental NonmajorInternal FundsTotalService Fund $ 747,285$ 9,783,516$ 39,754 (605,530) (3,845,843) (767,225) (266,991) (1,991,727) (125,236) 3,945,946 (727,471) 450,000 17 15,563 (1,463,826) 130,000 4,261,302 300,000 (3,500) (3,596,308) 126,517 (783,269) 750,000 (6,995) (5,216,945) 9,077 360,900 4,980,301 28,570,580 (160,000) (14,929) (429,720) 2,082 28,090,187 28,049 2,805,189 1,329 31,412 34,058,053 23,858 666,888 43,080,585 8,661 $ 698,300$ 77,138,638$ 32,519 $ 698,300$ 48,568,058$ 32,519 28,570,580 $ 698,300$ 77,138,638$ 32,519 $ (136,630)$ 718,735$ (682,871) 60,000 2,968,222 (43,657) (169,724) (3,837) (1,051) (16,113) (15,134) (2,937) (43,443) (29,466) 279 8,124 495,541 3,730 30,068 12,602 89,326 (17,572) (130,953) 11,394 3,227,211 (44,600) $ (125,236)$ 3,945,946$ (727,471) $ $ 24,408$ $ $ (1,042,464)$ $ $ 2,610,540$ $ $ 6,197,762$ -32- Qbhf!76!pg!592 THIS PAGE INTENTIONALLY LEFT BLANK Qbhf!77!pg!592 CITY OF ROSEMOUNT Notes to Basic Financial Statements December 31, 2023 NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A. Organization The City of Rosemount, Minnesota (the City) was formed and operates pursuant to applicable Minnesota laws and statutes. The governing body consists of a five-member City Council elected at large by voters of the City. City Council members serve four-year staggered terms and the mayor serves a four-year term coinciding with the terms of two of the Council members. Elections take place every two years. 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 This report includes all of the funds of the City. The reporting entity for the City consists of the primary government and its component unit. Component units are legally separate organizations for which the primary government is financially accountable or other organizations for which the nature and significance of their relationship with the primary government are such that their exclusion would cause the reporting entitys financial statements to be misleading. The primary government is financially accountable if: (1) it appoints a voting majority of the organizations governing body and it is able to impose its will on that organization, (2) it appoints a voting majority of the organizations governing body and there is a potential for the organization to provide specific financial benefits to, or impose specific financial burdens on, the primary government, (3) the organization is fiscally dependent on and there is a potential for the organization to provide specific financial benefits to, or impose specific financial burdens on, the primary government. Certain legally separate, tax exempt organizations should also be reported as a component unit if all of the following criteria are met: (1) the economic resources received or held by the separate organization are entirely or almost entirely for the direct benefit of the primary government, its component units, or its constituents; (2) the primary government or its component units, is entitled to, or has the ability to access, a majority of the economic resources received or held by the separate organization; and (3) the economic resources received or held by an individual organization that the primary government, or its component units, is entitled to, or has the ability to otherwise access, are significant to the primary government. Component units are reported using one of three methods, discrete presentation, blending or fiduciary. Generally, component units should be discretely presented in a separate column in the financial statements. A component unit should be reported as part of the primary government using the blending method if it meets any one of the following criteria: (1) the primary government and the component unit have substantially the same governing body and a financial benefit or burden relationship exists, (2) the primary government and the component unit have substantially the same governing body and management of the primary government has operational responsibility for the component unit, (3) the component unit serves or benefits, exclusively or almost exclusively, the primary government rather than its citizens, or (4) the total debt of the component unit will be paid entirely or almost entirely from resources of the primary government. The financial statements include the Rosemount Port Authority (the Port Authority) as a blended component unit. The Port Authority serves all the citizens of the government and is governed by a board comprised of three of five of the primary governments elected council and four citizens appointed at large. The bond issuance authorizations are approved by the primary governments council and the legal liability for the general obligation portion of the Port Authoritys debt remains with the primary government. The Port Authority is reported in a special revenue fund and debt service fund. The Port Authority does not issue separate financial statements. -33- Qbhf!78!pg!592 NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) C. Government-Wide Financial Statement Presentation 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. Governmental activities, which are normally supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which significantly rely upon sales, fees, and charges for support. The Statement of Activities demonstrates the degree to which the direct expenses of a given function or segment are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include: 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 certified for levy. 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 Citys enterprise funds and other functions are not eliminated, as that would distort the direct costs and program revenues reported in those functions. Depreciation and amortization expense is included in the direct expenses of each function. Interest on long-term debt is considered an indirect expense and is reported separately on the Statement of Activities. D. Fund Financial Statement Presentation Separate fund financial statements are provided for governmental and proprietary funds. Major individual governmental and enterprise funds are reported as separate columns in the fund financial statements. Aggregated information for the remaining nonmajor funds is reported in a single column in the respective fund financial statements. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Under this basis of accounting, transactions are recorded in the following manner: 1. Revenue Recognition Revenue is recognized when it becomes measurable and available. 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 they are collected within 60 days after year-end. 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. Grants and similar items are recognized when all eligibility requirements imposed by the provider have been met. Proceeds of long-term debt are reported as other financing sources. Major revenues susceptible to accrual include property taxes, special assessments, intergovernmental revenue, charges for services, and interest earned on investments. Major revenue that is not susceptible to accrual includes licenses and permits, fees, and miscellaneous revenue. Such revenues are recorded only when received because they are not measurable until collected. -34- Qbhf!79!pg!592 NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) 2. Recording of Expenditures Expenditures are generally recorded when a liability is incurred, except for principal and interest on long-term debt and other long-term liabilities, which are recognized as expenditures to the extent they have matured. Capital asset acquisitions are reported as capital outlay expenditures in the governmental funds. 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 funds principal ongoing operations. The principal operating revenues of the Citys enterprise funds and internal service fund are charges to customers for sales and services. The operating expenses for the enterprise funds and internal service fund include the cost of sales and services, administrative expenses, and depreciation on capital assets. All revenues and expenses that do not meet this definition are reported as nonoperating revenues and expenses. Aggregated information for the internal service fund is reported in a single column in the proprietary fund financial statements. Because the principal user of the internal services is the Citys governmental activities, the financial statements of the internal service funds are consolidated into the governmental column when presented in the government-wide financial statements. The cost of these services is reported in the appropriate functional activity. Description of Funds The City reports the following major governmental funds: General Fund This is the Citys primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund. Capital Projects Fund The Capital Projects Fund is used to account for and report financial resources that are restricted, committed, or assigned to expenditures for capital outlays, including the acquisition or construction of capital facilities and other capital assets. The Capital Projects Fund consists of one primary fund and three separate internal sub-funds maintained by the City. Debt Service Fund This fund accounts for the financial resources accumulated and payments made for principal and interest on long-term debt of the City, other than Port Authority debt service and enterprise fund debt. Port Authority Debt Service Fund This fund is a debt service fund type used to account for and report financial resources that are restricted to expenditures related to the Citys Port Authority. Port Authority Special Revenue Fund This fund is a special revenue fund type used to account for and report financial resources that are restricted, committed, or assigned to expenditures related to the activities of the Citys Port Authority TIF Districts. -35- Qbhf!7:!pg!592 NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) The City reports the following major enterprise funds: Water Fund The Water Fund accounts for operations of the water system. Sewer Fund The Sewer Fund accounts for operations of the sewer system. Storm Water Fund The Storm Water Fund accounts for operations of the storm water drainage system. Additionally, the City reports the following fund type: Internal Service Fund Internal service funds account for the financing of goods and services provided to other departments or agencies of the City on a cost-reimbursement basis. The Citys internal service Insurance Fund accumulates resources to pay deductibles and uninsured claims, and pays for a majority of the general liability insurance and workers compensation insurance premiums for the City. E. Budgets and Budgetary Accounting Annual budgets have been adopted for the General Fund and the capital projects sub-funds by the following sub-funds, Building CIP, Street CIP, and Equipment CIP. The remaining capital project sub-funds adopt project-length budgets and, therefore, are not included in the annual budgeting process. Formal budgetary integration is not employed for debt service funds because effective budgetary control is alternatively achieved through general obligation bond indenture provisions. The budgeted amounts presented include any amendments made. The appropriated budget is prepared by fund, department and function. The legal level of budgetary control is at the department level. The City Council may authorize department heads to transfer budgeted appropriations within departments. Appropriations lapse at year-end unless specifically carried over. For the year ended December 31, 2023, expenditures exceeded budget for the following departments/funds: Final BudgetedActualOver Expenditures Expenditures Budget Fund General Fund Public safety$ 6,485,104$ 6,720,419$ 235,315 Public works 4,235,875 4,818,952 583,077 Culture, education, and recreation 1,986,500 2,098,898 112,398 Debt service 116,630 116,630 Capital Projects Fund Building CIP Sub-Fund 375,500 2,129,836 1,754,336 Equipment CIP Sub-Fund 911,900 1,311,460 399,560 Expenditures in excess of budget were funded by available fund balance and revenues and other financing sources in excess of budget. -36- Qbhf!81!pg!592 NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) F. Cash and Investments Cash and investments include balances from all funds that are combined and invested to the extent available in various securities as authorized by state law. Earnings from the pooled investments are allocated to the respective funds based on month-end outstanding balances for each fund. Restricted cash and investments in the Capital Projects, Water, Sewer, and Storm Water funds are held in segregated accounts that are established for capital projects. Interest on restricted cash and investments is allocated directly to the applicable fund. For purposes of the Statement of Cash Flows, the City considers all highly liquid 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 cash equivalent. It is the Citys policy to invest in a manner that seeks to ensure preservation of capital in the overall portfolio. Safety of principal is the foremost objective, but liquidity and yield are also important considerations. The objective will be to mitigate credit risk by purchasing only highly rated securities or with adequate collateral and interest rate risk by matching maturities to cash flow needs and holding securities to maturity. The City reports all investments at fair value. The City categorizes its fair value measurements within the fair value hierarchy established by accounting principles generally accepted in the United States of America. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; and Level 3 inputs are significant unobservable inputs. Debt securities classified in Level 2 of the fair value hierarchy are valued using a matrix pricing technique. Matrix pricing is used to value securities based on the securities relationship to benchmark quoted prices. See Note 2 for the Citys recurring fair value measurements as of the current year-end. G. Receivables Utility and miscellaneous accounts receivable are reported at gross. Since the City is generally able to certify delinquent amounts to the county for collection as special assessments; no allowance for uncollectible accounts has been provided on current receivables. All receivables other than leases receivable, property taxes and deferred special assessments are expected to be collected within one year. H. Interfund Balances and Transfers In the fund financial statements, activity between funds that is representative of lending or borrowing Interfund balances and transfers reported in the fund financial statements are eliminated to the extent possible in the government-wide financial statements. Any residual balances outstanding between the governmental activities and business-type activities are reported in the government- -37- Qbhf!82!pg!592 NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) I. Property Taxes Property tax levies are set by the City Council in December of each year and certified to Dakota County for collection in the following year. In Minnesota, counties act as collection agents for all property taxes, spreading the levies over all taxable property. Such taxes become a lien on January 1 and are recorded as receivables by the City on that date. Tax levies on real property are payable 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 four times a year: in June, July, December, and January. Property taxes are recognized as revenue in the year levied in the government-wide financial statements and proprietary fund financial statements. In the governmental fund financial statements, taxes are recognized as revenue when received in cash or within 60 days after year-end. Taxes which remain unpaid on December 31 are classified as delinquent taxes receivable and are offset by a deferred inflow of resources in the governmental fund financial statements. J. Special Assessments Special assessments represent the financing for public improvements paid for by benefiting property owners. Special assessments are recorded as receivables upon certification to the county. Special assessments are recognized as revenue in the year levied in the government-wide financial statements and proprietary fund financial statements. In the governmental fund financial statements, special assessments are recognized as revenue when received in cash or within 60 days after year-end. Governmental fund special assessments receivable which remain unpaid on December 31, are offset by a deferred inflow of resources in the governmental fund financial statements. At year-end, the City recorded $29,119 of delinquent special assessments receivable. K. Prepaid Items Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements. Prepaid items are reported using the consumption method and recorded as expenditures/expenses at the time of consumption. L. Subscription-Based Information Technology Arrangements (SBITAs) A SBITA is a contract that conveys control of the right to use another partys information technology (IT) software, alone or in combination with tangible capital assets (the underlying IT assets), as specified in the contract for a period of time in an exchange or exchange-like transaction. The City has entered into certain SBITAs for financial and public safety technology. Capital assets associated with SBITAs are presented separately from other capital assets in Note 5 and are amortized in a systematic and rational manner over the shorter of the subscription term or the useful life of the underlying IT assets. When applicable, a subscription liability is reported in Note 6 to include the terms and related disclosures associated with any subscription liability. -38- Qbhf!83!pg!592 NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) M. Capital Assets Capital assets, which include property, plant and equipment, 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 acquisition value on the date of donation. Leased capital assets are recorded based on the measurement of payments applicable to the lease term. SBITA capital assets are recorded based on the measurement of any subscription liability plus the payments due to a SBITA vendor at the commencement of the subscription term, including any applicable initial implementation costs as defined in the standard. The City defines capital assets as those with an initial, individual cost of $5,000 or more with an estimated useful life in excess of one year. 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. Capital assets are recorded in the government-wide and proprietary fund financial statements, but are not reported in the governmental fund financial statements. Land, land improvements, and construction in progress are not depreciated. Leased assets are amortized over the term of the lease or over the useful life of the applicable asset class listed below, if future ownership is anticipated. SBITAs are amortized in a systematic and rational manner over the shorter of the subscription term or the useful life of the underlying IT assets. The other classes of capital assets are depreciated using the straight-line method over the following estimated useful lives: Buildings Machinery and equipment Other improvements60 years Utility system65 years Infrastructure -39- Qbhf!84!pg!592 NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) N. Deferred Outflows/Inflows of Resources In addition to assets and liabilities, statements of financial position or balance sheets may report separate financial statement elements called deferred outflows or inflows of resources. These separate financial statement elements represent a consumption or acquisition of net assets that applies to a future period and so will not be recognized as an outflow of resources (expense/expenditure) or an inflow of financial resources (revenue) until then. Deferred outflows and inflows of resources related to pension and other post-employment benefits (OPEB) plans are reported in the government-wide and enterprise funds Statement of Net Position. These deferred outflows and inflows result from differences between expected and actual experience, changes in proportion, changes of assumptions, net collective difference between projected and actual earnings on plan investments, and from contributions to the plans subsequent to the measurement date and before the end of the reporting period. These amounts are deferred and amortized as required under applicable pension or OPEB standards. The City reports deferred inflows of resources related to leases receivable in the government-wide and enterprise funds Statement of Net Position, which requires lessors to recognize deferred inflows of resources to correspond to lease receivables. These amounts are deferred and amortized in a systematic and rationale manner over the term of the lease. Unavailable revenue arises only under a modified accrual basis of accounting and, therefore, is only reported in the governmental funds Balance Sheet. The governmental funds report unavailable revenue from the following sources: property taxes, special assessments, and long-term receivables. These amounts are deferred and recognized as inflows of resources in the period that the amounts become available. O. Long-Term Obligations 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 deferred and amortized over the life of the bonds using the straight-line method. Bond issuance costs are expensed in the period incurred. In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources, while discounts on debt issuances are reported as other financing uses. P. State-Wide Pension Plans For purposes of measuring the net pension liability, deferred outflows/inflows of resources, and pension expense, information about the fiduciary net position of the Public Employees Retirement Association (PERA) and additions to/deductions from the PERAs fiduciary net position have been determined on the same basis as they are reported by the PERA. For this purpose, plan contributions are recognized as of employer payroll paid dates and benefit payments, and refunds are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value. -40- Qbhf!85!pg!592 NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Q. Compensated Absences Under terms of employment, employees are granted vacation, sick and comp time benefits in varying amounts. These benefits are based upon union contracts and city actions as applicable. Amounts carried forward for vacation and comp time accruals are governed by these contracts and actions. Sick pay accruals may be carried forward indefinitely. Amounts included in the accrual for sick pay is the portion estimated to be paid as a termination benefit. All vested vacation, sick leave and comp time pay is accrued when incurred in the government-wide and proprietary fund financial statements. A liability for these amounts is reported in governmental funds only if they have matured, for example, as a result of employee resignations and retirements, and are payable with expendable available resources. Payments for vacation, sick and comp time leave will be made at rates in effect when the benefits are used. Accumulated vacation, sick and comp time leave liabilities at year-end are determined on the basis of current salary rates and include salary related payments. 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; injuries to employees; and natural disasters. The City continues to carry commercial insurance for risks of loss, including workers compensation, property and general liability, and employee health and accident insurance. The City retains risk for the deductible portions of the insurance policies. The amount of these deductibles is considered immaterial to the financial statements. There were no significant reductions in insurance from the previous year or settlements in excess of insurance coverage for any of the past three fiscal years. The City has established an internal service fund (Insurance Fund) to account for and finance uninsured risks of loss related to torts, theft of, damage to and destruction of assets, including deductibles. The majority of the Citys general liability and workers compensation insurance premiums are paid for by this fund. At year-end, there are no claims liabilities in the Insurance Fund based on the requirements of GASB standards, which requires that a liability for claims be reported if information prior to the issuance of the financial statements indicates that it is probable a liability has been incurred at the date of the financial statements and the amount of loss can be reasonably estimated. S. Net Position and Flow Assumptions In the government-wide and proprietary fund financial statements, net position represents the difference between assets, deferred outflows of resources, liabilities, and deferred inflows of resources. Net position is displayed in three components: !Net Investment in Capital Assets Consists of capital assets, net of accumulated depreciation and amortization, reduced by any outstanding debt attributable to acquire capital assets. !Restricted Net Position Consists of net position restricted when there are limitations imposed on their use through external restrictions imposed by creditors, grantors, or laws or regulations of other governments. !Unrestricted Net Position All other elements of net position that do not meet the definition of The City applies restricted resources first when an expense is incurred for which both restricted and unrestricted resources are available. -41- Qbhf!86!pg!592 NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) T. Fund Balance Classifications and Flow Assumptions In the fund financial statements, governmental funds report fund balance in classifications that disclose constraints for which amounts in those funds can be spent. These classifications are as follows: !Nonspendable Consists of amounts that are not in spendable form, such as prepaid items, inventory, and other long-term assets. !Restricted Consists of amounts related to externally imposed constraints established by creditors, grantors, or contributors; or constraints imposed by state statutory provisions. !Committed Consists of internally imposed constraints that are established by resolution of the City Council. Those committed amounts cannot be used for any other purpose unless the City Council removes or changes the specified use by taking the same type of action it employed to previously commit those amounts. !Assigned Consists of internally imposed constraints for amounts intended to be used by the City for specific purposes, but do not meet the criteria to be classified as restricted or committed. These constraints are established by the City Council and/or management. The City Council has adopted a fund balance policy, which delegates the authority to assign amounts for specific purposes to the city administrator and/or the administrative services director. !Unassigned The residual classification for the General Fund, which also reflects negative residual amounts in other funds. When both restricted and unrestricted resources are available for use, the City first uses restricted resources, then unrestricted resources as needed. When committed, assigned, or unassigned resources are available for use, the City uses resources in the following order: 1) committed, 2) assigned, and 3) unassigned. The City has a formal minimum fund balance policy. That policy is to maintain a working capital fund of 45.0 to 55.0 percent of the subsequent years General Fund budgeted expenditures and transfers out. The balance at year-end was $10,034,945, or 55.0 percent, and is included in unassigned General Fund balance. U. Restricted Assets Restricted assets are cash, investments, and interest accrued thereon, if applicable; the use of which is limited by external requirements, such as a bond indenture or trust agreement. V. Use of Estimates The preparation of financial statements, in conformity with accounting principles generally accepted in the United States of America, requires management to make estimates and assumptions that affect the amounts reported in the financial statements during the reporting period. Actual results could differ from those estimates. W. Deficit Fund Equity At December 31, 2023, the Port Authority Special Revenue fund had a fund balance deficit of $696,435. The City plans to fund this deficit with future property taxes, tax increments, or transfers. -42- Qbhf!87!pg!592 NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) X. Change in Accounting Principle During the year ended December 31, 2023, the City implemented GASB Statement No. 96, Subscription-Based Information Technology Arrangements (SBITAs). This statement provides guidance on the accounting and financial reporting for SBITAs for government end users. A SBITA is defined as a contract that conveys control of the right to use another partys (a SBITA vendors) IT software, alone or in combination with tangible capital assets (the underlying IT assets), as specified in the contract for a period of time in an exchange or exchange-like transaction. Under this statement, a government generally should recognize a right-to-use subscription assetan intangible assetand a corresponding subscription liability. Certain amounts necessary to fully restate fiscal year 2022 financial information are not determinable; therefore, prior year comparative amounts have not been restated. The implementation of this new GASB statement in the current year resulted in the City reporting a new capital assets and long-term debt for technology subscriptions, but did not change beginning net position in the government-wide financial statements in the current year. See Notes 5 and 6 for additional details on this change in the current year. NOTE 2 DEPOSITS AND INVESTMENTS A. Components of Cash and Investments Cash and investments at year-end consist of the following: Deposits$ 41,250,837 Investments 134,142,832 Petty cash 2,120 Total$ 175,395,789 Cash and investments are included on the basic financial statements as follows: Statement of Net Position Cash and investments$ 98,271,607 Restricted cash and investments 77,124,182 Total$ 175,395,789 -43- Qbhf!88!pg!592 NOTE 2 DEPOSITS AND INVESTMENTS (CONTINUED) B. Deposits In accordance with applicable Minnesota Statutes, the City maintains deposits at depository banks authorized by the City Council, including checking and savings accounts. 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 Citys 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 percent 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 a 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. The City has no additional deposit policies addressing custodial credit risk. At year-end, the carrying amount of the Citys deposits was $41,250,837, while the balance on the bank records was $46,969,410. At December 31, 2023, all deposits were fully covered by federal deposit insurance, surety bonds, or by collateral held by the Citys agent in the Citys name. C. Investments The City has the following investments at year-end: Fair Value Credit Risk Measurement Deposits/InvestmentsRatingAgencyUsingLess Than 11 to 56 to 10Greater Than 10Total U.S. treasuriesN/AN/ALevel 1$ 36,132,329$ $ $ $ 36,132,329 U.S. agency securitiesAAALevel 2 1,649,910 1,649,910 U.S. agency securitiesAAS&PLevel 2 25,368,160 4,243,792 4,990,015 627,270 35,229,237 Negotiable certificates of depositN/RN/ALevel 2 1,332,013 11,581,784 653,829 13,567,626 Commercial paperALevel 1 9,663,311 9,663,311 State and local bonds (G.O. bonds)AaaLevel 2 746,778 746,778 State and local bonds (G.O. bonds)AaLevel 2 1,945,125 3,904,220 810,545 6,659,890 State and local bonds (Revenue bonds)AAAS&PLevel 2 289,803 289,803 State and local bonds (Revenue bonds)AaaLevel 2 751,644 751,644 State and local bonds (Revenue bonds)AaLevel 2 1,067,889 3,606,817 4,674,706 $ 75,508,827$ 25,124,838$ 8,104,299$ 627,270 109,365,234 Investment pools/mutual funds Western Asset Institutional Government ReservesAAAFitchLevel 1 12,037,797 Morgan Stanley Institutional Liquidity Funds Government PortfolioAAAS&PLevel 1 12,739,801 Total investments 134,142,832 Deposits 41,250,837 Petty cash 2,120 Total deposits and investments$ 175,395,789 -44- Qbhf!89!pg!592 NOTE 2 DEPOSITS AND INVESTMENTS (CONTINUED) Investments are subject to various risks, the following of which are considered the most significant: Custodial Credit Risk For investments, this is the risk that in the event of a failure of the counterparty to an investment transaction (typically a broker-dealer) the City would not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. The Citys investment policy follows state statutes for allowable investments except that it does not permit the purchase of shares of investment companies registered under the Federal Investment Company Act of 1940 whose only investments are direct obligations guaranteed by the United States or its agencies. Concentration Risk This is the risk associated with investing a significant portion of the Citys investments (considered 5.0 percent or more) in the securities of a single issuer, excluding U.S. guaranteed investments (such as treasuries), investment pools, and mutual funds. The Citys investment policy places no limit on the amount the City may invest in any one issuer. However, it discusses the need to diversify investments to minimize risk. As of December 31, 2023, the Citys investment portfolio was concentrated as follows: Percentage IssuerInvestment Typeof Total Federal Home Loan BankU.S. agency securities23% Toyota Motor Credit CorporationCommercial paper7% Credit Risk This is the risk that an issuer or other counterparty to an investment will not fulfill its obligations. Minnesota Statutes limit the Citys 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 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 members of the Federal Reserve System with capitalization exceeding $10,000,000; that are a primary reporting dealer in U.S. government securities to the Federal Reserve Bank of New York; or certain Minnesota securities broker-dealers. The Citys investment policies do not further address credit risk. Interest Rate Risk This is the risk of potential variability in the fair value of fixed rate investments resulting from changes in interest rates (the longer the period for which an interest rate is fixed, the greater the risk). The Citys investment policy states the investment portfolio should be structured to meet cash requirements for ongoing operations. The policy limits investment maturities as a means of managing exposure to fair value losses arising from increasing interest rates, stating that no more than 35 percent of total investments should extend beyond 5 years. -45- Qbhf!8:!pg!592 NOTE 3 INTERFUND TRANSACTIONS A. Interfund Balances Advances to and from other funds at year-end were as follows: Receivable Fund Payable FundAmountPurpose Major Enterprise FundMajor Special Revenue FundInternally finance Water FundPort Authority Fund$ 1,463,826 construction loan B. Interfund Transfers The following transfers were made during the year in accordance with budget appropriations or as approved by City Council resolution to fund administrative overhead costs, fund debt service payments, or close funds: Transfers In Governmental FundsEnterprise Funds Internal CapitalDebtPort AuthorityPort AuthorityService Transfers OutGeneral ProjectsServiceDebt ServiceSpecial RevenueWaterSewerStorm WaterNonmajorFundTotal Governmental funds General$ $ 670,000$ $ $ $ $ $ $ 130,000$ 300,000$ 1,100,000 Capital Projects 19,703 221,794 27,485 340,845 2,918,211 863,524 4,391,562 Port Authority Special Revenue 1,463,826 506,114 1,969,940 Enterprise funds Water 1,063,890 101,834 8,722 1,174,446 Sewer 1,224,469 34,249 1,258,718 Storm Water 1,151,856 7,788 1,159,644 Nonmajor 3,500 3,500 Total$ 23,203$ 5,574,041$ 365,665$ 506,114$ 27,485$ 340,845$ 2,918,211$ 872,246$ 130,000$ 300,000$ 11,057,810 Generally, transfers are used to: (1) move revenues from the fund that collects them to the fund that the budget requires to expend them, (2) move receipts restricted to debt service from the funds collecting the receipts to the Debt Service Fund, and (3) use unrestricted revenues collected in the General Fund to finance various programs accounted for in other funds in accordance with budgetary authorizations. For the Statement of Activities, interfund transfers within the governmental activities or business-type activities are netted and eliminated to the extent possible. NOTE 4 LEASES RECEIVABLE The City has entered into lease receivable agreements for cell tower rental space on city property. These leases are reported using an incremental borrowing rate of 2.55 percent with a final maturity in fiscal 2031. During the current year, the City received principal and interest payments on these leases of $163,133. -46- Qbhf!91!pg!592 NOTE 5 CAPITAL ASSETS Capital asset activity for the year ended December 31, 2023 was as follows: A. Changes in Capital Assets Used in Governmental Activities Change inCompleted BeginningAccounting Construction/Ending BalancePrinciple*AdditionsDeletionsAdjustmentsBalance Capital assets, not depreciated/amortized Land$ 8,081,546$ $ 4,166,613$ $ $ 12,248,159 Land improvements 5,546,940 51,649 5,598,589 Construction in progress 7,744,181 45,646,218 (10,583,680) 42,806,719 Total capital assets, not depreciated/amortized 21,372,667 49,864,480 (10,583,680) 60,653,467 Capital assets, depreciated/amortized Land improvements 5,549,348 (2,414) 789,729 6,336,663 Buildings 18,464,075 1,248,614 19,712,689 Machinery and equipment 16,680,958 39,252 (394,120) 681,933 17,008,023 Leased machinery and equipment 731,721 297,234 1,028,955 Technology subscriptions 321,010 108,067 429,077 Infrastructure Other 209,037 209,037 Roads 70,990,339 5,252,864 76,243,203 Bridges 2,034,591 2,034,591 Parking lots 1,358,831 1,358,831 Total capital assets, depreciated/amortized 116,018,900 321,010 444,553 (396,534) 7,973,140 124,361,069 Less accumulated depreciation/amortization Land improvements 2,569,304 257,108 (2,414) 2,823,998 Buildings 7,434,824 374,058 7,808,882 Machinery and equipment 8,546,014 1,000,356 (303,031) 9,243,339 Leased machinery and equipment 194,846 254,293 449,139 Technology subscriptions 167,899 167,899 Infrastructure Other 46,615 5,344 51,959 Roads 16,637,340 1,263,387 17,900,727 Bridges 835,965 50,940 886,905 Parking lots 385,488 30,346 415,834 Total accumulated depreciation/amortization 36,650,396 3,403,731 (305,445) 39,748,682 Total capital assets, depreciated/amortized 79,368,504 321,010 (2,959,178) (91,089) 7,973,140 84,612,387 Net capital assets$ 100,741,171$ 321,010$ 46,905,302$ (91,089)$ (2,610,540)$ 145,265,854 * The change in accounting principle was for the new subscriptions standard requirements in the current year. -47- Qbhf!92!pg!592 NOTE 5 CAPITAL ASSETS (CONTINUED) B. Changes in Capital Assets Used in Business-Type Activities Completed BeginningConstruction/Ending BalanceAdditionsDeletionsAdjustmentsBalance Capital assets, not depreciated/amortized Land$ 4,469,256$ 108,400$ $ $ 4,577,656 Construction in progress 2,163,679 3,864,254 (287,703) 5,740,230 Total capital assets, not depreciated/amortized 6,632,935 3,972,654 (287,703) 10,317,886 Capital assets, depreciated/amortized Buildings 12,677,353 12,677,353 Machinery and equipment 5,082,447 201,828 (24,830) 151,039 5,410,484 Leased machinery and equipment 60,664 60,664 Infrastructure, mains and lines, and other improvements 164,356,154 6,197,761 2,747,204 173,301,119 Total capital assets, depreciated/amortized 182,176,618 6,399,589 (24,830) 2,898,243 191,449,620 Less accumulated depreciation/amortization on Buildings 5,240,879 283,334 5,524,213 Machinery and equipment 3,024,876 213,283 (24,830) 3,213,329 Leased machinery and equipment 17,046 17,046 34,092 Infrastructure, mains and lines, and other improvements 64,667,955 2,454,559 67,122,514 Total accumulated depreciation/amortization 72,950,756 2,968,222 (24,830) 75,894,148 Total capital assets, depreciated/amortized 109,225,862 3,431,367 2,898,243 115,555,472 Net capital assets$ 115,858,797$ 7,404,021$ $ 2,610,540$ 125,873,358 C. Depreciation/Amortization Expense by Function Depreciation/amortization expense was charged to the following functions: Governmental activities General government$ 340,078 Public safety 532,224 Public works 1,942,989 Culture, education, and recreation 588,440 $ 3,403,731 Business-type activities Water $ 964,295 Sewer 999,436 Storm water 944,491 Arena (nonmajor fund) 60,000 $ 2,968,222 -48- Qbhf!93!pg!592 NOTE 6LONG-TERM DEBT A. Components of Long-Term Debt Final OriginalInterestIssueMaturity IssueRateDateDateEnd of Year Governmental activities General obligation bonds Port Authority TIF, Series 2008A$ 2,765,00020082024$ 295,000 Improvement Bonds, Series 2014A$ 2,400,00020142025 175,000 Fire Station Refunding Bonds, Series 2015B$ 1,345,00020152025 335,000 Port Authority TIF Refunding Bonds, Series 2015A$ 3,335,0003.00%20152032 3,255,000 Improvement Bonds, Series 2018A$ 835,0005.00%20182024 185,000 Improvement Bonds, Series 2023A$ 34,750,00020232053 34,750,000 Recreational Facilities Bonds, Series 2023B$ 45,390,00020232053 45,390,000 Total bonds payable 84,385,000 Unamortized bond premium 1,419,531 Compensated absences 1,360,786 Lease obligations 611,450 Subscription liabilities 256,675 Financed purchase 567,253 7,480,569 Total OPEB liability 1,618,856 Total governmental activities$ 97,700,120 Business-type activities General obligation bonds Water Revenue Bonds, Series 2015A$ 1,525,00020152026$ 500,000 Improvement Bonds, Series 2023A$ 27,425,00020232053 27,425,000 Total bonds payable 27,925,000 Unamortized bond premium 1,154,089 Compensated absences 281,913 Lease obligations 26,065 1,101,408 Total business-type activities$ 30,488,475 B. Changes in Long-Term Debt Change in BeginningAccountingEndingDue Within BalancePrinciple*AdditionsDeletionsBalanceOne Year Governmental activities Improvement bonds$ 850,000$ $ $ 490,000$ 360,000$ 270,000 Capital improvement bonds 495,000 34,750,000 160,000 35,085,000 165,000 Port Authority tax increment bonds 3,880,000 330,000 3,550,000 345,000 Recreational facilities bonds 45,390,000 45,390,000 Subtotal bonds payable 5,225,000 80,140,000 980,000 84,385,000 780,000 Unamortized bond premium 111,385 1,355,133 46,987 1,419,531 Compensated absences 1,408,391 628,423 676,028 1,360,786 653,177 Lease obligations 531,790 297,234 217,574 611,450 240,989 Subscription liabilities 321,010 108,067 172,402 256,675 155,435 Financed purchase 697,639 130,386 567,253 135,075 15,229,213 2,519,991 10,268,635 7,480,569 Total OPEB liability 782,022 889,664 52,830 1,618,856 52,830 Total governmental activities 23,985,440 321,010 85,938,512 12,544,842 97,700,120 2,017,506 Business-type activities Utility revenue bonds 660,000 160,000 500,000 165,000 Capital improvement bonds 27,425,000 27,425,000 Subtotal bonds payable 660,000 27,425,000 160,000 27,925,000 165,000 Unamortized bond premium 32,917 1,145,580 24,408 1,154,089 Compensated absences 251,845 150,954 120,886 281,913 135,318 Lease obligations 40,994 14,929 26,065 15,774 1,526,643 214,345 639,580 1,101,408 Total OPEB liability 136,168 136,168 Total business-type activities 2,648,567 28,935,879 1,095,971 30,488,475 316,092 Total government-wide$ 26,634,007$ 321,010$ 114,874,391$ 13,640,813$ 128,188,595$ 2,333,598 * The change in accounting principle was for the new subscriptions standard requirements in the current year. -49- Qbhf!94!pg!592 NOTE 6 LONG-TERM DEBT (CONTINUED) C. Minimum Bonded Debt Payments Debt service requirements to maturity are as follows: General Obligation Bonds Governmental ActivitiesBusiness-Type Activities Year Ending December 31,PrincipalInterestPrincipalInterest 2024$ 780,000$ 3,776,786$ 165,000$ 1,221,304 2025 960,000 3,947,318 210,000 1,215,476 2026 980,000 3,915,163 720,000 1,192,950 2027 1,150,000 3,872,201 585,000 1,156,350 2028 1,735,000 3,806,501 620,000 1,120,200 9,835,000 17,732,953 3,605,000 5,074,875 11,415,000 15,262,404 4,585,000 4,056,625 14,415,000 12,263,529 4,875,000 2,995,650 18,710,000 8,483,448 5,675,000 1,962,500 24,405,000 3,465,407 6,885,000 709,900 Total$ 84,385,000$ 76,525,710$ 27,925,000$ 20,705,830 D. Financed Purchase Payable During fiscal year 2020, the City financed the purchase of an aerial platform fire truck. The assets acquired through this agreement are included in the machinery and equipment asset category of capital assets. The amount financed totaled $925,671 with an interest rate of 3.2 percent, which will be paid by the Equipment CIP Capital Project Sub-Fund. The agreement requires payments through November 2027 as follows: Financed Purchase Governmental Activities Year Ending December 31,PrincipalInterest 2024$ 135,075$ 18,102 2025 139,390 13,787 2026 143,842 9,335 2027 148,946 4,741 Total$ 567,253$ 45,965 The agreement is secured by the machinery and equipment. If the City fails to make the required payments specified in this agreement or otherwise defaults, the lender may 1) declare all payments due or to become due, to be immediately due and payable, 2) take possession without terminating the agreement, holding the City responsible for the difference in the net income derived from such possession and the amount due under this agreement, 3) take legal action to force performance under the terms of the agreement. E. Lease Obligations Since 2018, the City has been acquiring assets through multiple lease agreements. Lease payments are due through December 2028, with interest rates ranging from zero to 3.13 percent. The gross amount of these assets under leases is presented in Note 5 to the basic financial statements. A portion of these capital assets were not financed through lease arrangements, but rather paid by the City upon purchase. -50- Qbhf!95!pg!592 NOTE 6 LONG-TERM DEBT (CONTINUED) A corresponding liability is recorded in the government-wide Statement Of Net Position. The liability of the lease obligations that were capitalized at December 31, 2023 was $611,450 in governmental activities and $26,065 in the business-type activities (split between Water, Sewer, and Storm Water Funds). Annual principal and interest on these agreements will be paid from the Equipment CIP Capital Project Sub-Fund, Water, Sewer, and Storm Water Funds. The lease agreement contains certain provisions that in the event of default the lessor may demand and receive immediate position of the leased property, or recover all amounts owed by the City. A schedule of future lease payments as of December 31, 2023, is as follows: Lease Obligations Governmental ActivitiesBusiness-Type Activities Year Ending December 31,PrincipalInterestPrincipalInterest 2024$ 240,989$ 23,182$ 15,774$ 451 2025 162,672 19,395 10,291 232 2026 107,684 17,757 2027 68,476 14,521 2028 31,629 7,413 Total$ 611,450$ 82,268$ 26,065$ 683 F. Subscription Liabilities The City entered into agreements to finance the use of software, which calls for annual principal and interest payments through December 2026. These agreements are paid by the General Fund and Equipment CIP Capital Project Sub-Fund. The total amount of the underlying subscription assets and the related accumulated amortization is presented in Note 5 of the notes to basic financial statements. Subscription Liabilities Governmental Activities Year Ending December 31,PrincipalInterest 2024$ 155,435$ 7,507 2025 69,301 2,363 2026 31,939 863 Total$ 256,675$ 10,733 -51- Qbhf!96!pg!592 NOTE 6 LONG-TERM DEBT (CONTINUED) G. Revenue Pledged Future revenue pledged for the payment of long-term debt is as follows: Revenue PledgedCurrent Year PercentRemainingPrincipalPledged Use ofof DebtTerm ofPrincipaland InterestRevenue Bond IssueProceedsTypeServicePledgeand InterestPaidReceived G.O. Water Revenue Bonds 2015AUtility improvementsUtility charges100%$ 522,155$ 176,705 $ 3,330,218 G.O. Improvement Bonds 2023A (water)Utility improvementsUtility charges100%$ 21,443,987$ $ 3,330,218 G.O. Improvement Bonds 2023A (sewer)Utility improvementsUtility charges100%$ 21,661,075$ $ 2,881,532 G.O. Improvement Bonds 2023A (storm water)Utility improvementsUtility charges100%$ 5,003,613 $ $ 1,744,866 H. Other Debt Information The City provides its employees with various benefits, including compensated absences, pension benefits, and OPEB as further described elsewhere in these notes. The General, Water, Sewer, Storm Water, and Arena Funds will be used to liquidate these liabilities. There are a number of limitations and restrictions contained in the various bond indentures and loan agreements. The City believes it is in compliance with all significant limitations and restrictions, including federal arbitrage regulations. The City has approved the issuance of industrial revenue bonds (IRB) for the benefit of private business enterprises. IRBs are secured by mortgages or revenue agreements on the associated projects, and do not constitute indebtedness of the City. Accordingly, the bonds are not reported as liabilities in the accompanying financial statements. At year-end, the aggregate principal amount for the three issues outstanding could not be determined; however, their original issue amounts totaled $8,294,720. -52- Qbhf!97!pg!592 NOTE 7 NET POSITION/FUND BALANCES A. Net Investment in Capital Assets The government-wide statement of net position at December 31, 2023 includes the Citys net investment in capital assets calculated as follows: GovernmentalBusiness-Type ActivitiesActivitiesTotal Net investment in capital assets Capital assets Nondepreciable$ 60,653,467$ 10,317,886$ 70,971,353 Depreciable, net of accumulated depreciation/amortization 84,612,387 115,555,472 200,167,859 Less capital-related long-term debt outstanding (87,239,909) (29,105,154) (116,345,063) Less capital-related accounts, contracts, and retainage payables (7,764,846) (7,764,846) Plus unspent bond proceeds 48,553,602 28,570,580 77,124,182 Total net investment in capital assets$ 98,814,701$ 125,338,784$ 224,153,485 B. Governmental Fund Balance Classifications Governmental fund balances reported at December 31, 2023 include the following: PortPort CapitalAuthorityAuthority General ProjectsDebt ServiceDebt ServiceSpecial RevenueNonmajorTotal Nonspendable Prepaid items$ 97,867$ $ $ $ $ 3,943$ 101,810 Restricted Capital improvements 48,553,602 48,553,602 Debt service 7,324,511 456,873 7,781,384 PEG fees 109,168 109,168 Forfeiture spending 98,955 98,955 TIF requirements 2,778,429 2,778,429 Public safety aid 1,148,942 1,148,942 Total restricted 48,553,602 7,324,511 456,873 4,135,494 60,470,480 Committed Fire safety education 3,947 3,947 GIS 235,090 235,090 Port Authority, general 581,523 581,523 Total committed 820,560 820,560 Assigned Compensated absences 1,360,786 1,360,786 Wages and benefits 300,000 300,000 Comp plan 1,312 1,312 Building maintenance 401,159 401,159 Park maintenance 458,297 458,297 Parking lot maintenance 459,000 459,000 Street chemicals 39,021 39,021 Landscaping projects 6,398 6,398 Election equipment 39,934 39,934 Economic development 50,000 50,000 Various projects/equipment 261,076 11,558,413 11,819,489 Building CIP 516,241 516,241 Street CIP 428,742 428,742 Equipment CIP 284,842 284,842 Total assigned 3,376,983 12,788,238 16,165,221 Unassigned 10,034,945 (696,435) 9,338,510 Total$ 13,509,795$ 61,341,840$ 7,324,511$ 456,873$ (696,435)$ 4,959,997$ 86,896,581 -53- Qbhf!98!pg!592 NOTE 8 DEFINED BENEFIT PENSION PLANS Employees of the City participate in three defined benefit pension plans. Two of the plans are state-wide, cost-sharing, multiple-employer defined benefit pension plans administered by the Public Employee Retirement Association (PERA) of Minnesota: the General Employees Retirement Fund (GERF) and the Public Employees Police and Fire Fund (PEPFF). The third is a single-employer defined benefit pension plan administered through the Rosemount Fire Department Relief Association (the Association). The details of the Citys participation in each of these plans are presented later in these notes. The following table summarizes the impact of these plans on the Citys government-wide financial statements: Rosemount Fire Department State-Wide PERA Pension Plans ReliefTotal GERF PEPFF TotalAssociationAll Plans Net pension asset$ $ $ $ 1,867,587$ 1,867,587 Deferred outflows of resources$ 1,145,883$ 6,612,757$ 7,758,640$ 516,970$ 8,275,610 Net pension liability$ 4,288,978$ 4,292,999$ 8,581,977$ $ 8,581,977 Deferred inflows of resources$ 1,384,448$ 6,199,236$ 7,583,684$ 357,870$ 7,941,554 Pension expense$ 736,019$ 1,336,312$ 2,072,331$ 151,193$ 2,223,524 NOTE 9 DEFINED BENEFIT PENSION PLANS STATE-WIDE A. Plan Descriptions The City participates in the following cost-sharing, multiple-employer defined benefit pension plans administered by the PERA of Minnesota. The PERAs defined benefit pension plans are established and administered in accordance with Minnesota Statutes, Chapters 353 and 356. The PERAs 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 GERF. The GERF members belong to the Coordinated Plan. Coordinated Plan members are covered by Social Security. 2. Public Employees Police and Fire Fund (PEPFF) The Public Employees Police and Fire Fund (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 local relief associations that elected to merge with and transfer assets and administration to the PERA. -54- Qbhf!99!pg!592 NOTE 9 DEFINED BENEFIT PENSION PLANS STATE-WIDE (CONTINUED) B. Benefits Provided The PERA provides retirement, disability, and death benefits. Benefit provisions are established by state statutes and can only be modified by the State Legislature. Vested, terminated employees who are entitled to benefits, but are not receiving them yet, are bound by the provisions in effect at the time they last terminated their public service. 1. GERF Benefits Benefits are based on a members 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 the PERAs Coordinated Plan members. Members hired prior to July 1, 1989, receive the higher of Method 1 or Method 2 formulas. Only Method 2 is used for members hired after June 30, 1989. Under Method 1, the accrual rate for Coordinated Plan members is 1.2 percent for each of the first 10 years of service, and 1.7 percent for each additional year. Under Method 2, the accrual rate for Coordinated Plan members is 1.7 percent for all years of service. For members hired prior to July 1, 1989, a full annuity is available when age plus years of service equal 90, and normal retirement age is 65. For members hired on or after July 1, 1989, normal retirement age is the age for unreduced Social Security benefits capped at age 66. Benefit increases are provided to benefit recipients each January. The post-retirement increase is equal to 50.0 percent of the cost of living adjustment (COLA) announced by the Social Security Administration, with a minimum increase of at least 1.0 percent and a maximum of 1.5 percent. Recipients that have been receiving the annuity or benefit for at least a full year as of the June 30 before the effective date of the increase, will receive the full increase. Recipients receiving the annuity or benefit for at least one month, but less than a full year as of the June 30 before the effective date of the increase, will receive a reduced prorated increase. In 2023, legislation repealed the statute delaying increases for members retiring before full retirement age. 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 50.0 percent after five years, up to 100.0 percent after 10 years of credited service. Benefits for the PEPFF members first hired after June 30, 2014 vest on a prorated basis from 50.0 percent after 10 years, up to 100.0 percent after 20 years of credited service. The annuity accrual rate is 3.0 percent of average salary for each year of service. For Police and Fire Plan members who were first hired prior to July 1, 1989, a full annuity is available when age plus years of service equal at least 90. Benefit increases are provided to benefit recipients each January. The post-retirement increase is fixed at 1.0 percent. Recipients that have been receiving the annuity or benefit for at least 36 months as of the June 30 before the effective date of the increase, will receive the full increase. Recipients receiving the annuity or benefit for at least 25 months, but less than 36 months as of the June 30 before the effective date of the increase, will receive a reduced prorated increase. In 2023, the Legislature allocated funding for a one-time lump-sum payment to General Employee and Police and Fire Plan benefit recipients. Eligibility criteria and the payment amount is specified in statute. The one-time payment is noncompounding towards future benefits. -55- Qbhf!9:!pg!592 NOTE 9 DEFINED BENEFIT PENSION PLANS STATE-WIDE (CONTINUED) 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 Coordinated Plan members were required to contribute 6.50 percent of their annual covered salary in fiscal year 2023, and the City was required to contribute 7.50 percent for Coordinated Plan members. The Citys contributions to the GERF for the year ended December 31, 2023, were $461,581. The Citys contributions were equal to the required contributions as set by state statutes. 2. PEPFF Contributions Police and Fire Plan members were required to contribute 11.80 percent of their annual covered salary in fiscal year 2023, and the City was required to contribute 17.70 percent for Police and Fire Plan members. The Citys contributions to the PEPFF for the year ended December 31, 2023, were $589,525. The Citys contributions were equal to the required contributions as set by state statutes. D. Pension Costs 1. GERF Pension Costs At December 31, 2023, the City reported a liability of $4,288,978 for its proportionate share of the GERFs net pension liability. The Citys net pension liability reflected a reduction, due to the state of Minnesotas contribution of $16.0 million. The state of Minnesota is considered a nonemployer contributing entity and the states contribution meets the definition of a special funding situation. The state of Minnesotas proportionate share of the net pension liability associated with the City totaled $118,211. The net pension liability was measured as of June 30, 2023, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of that date. The Citys proportionate share of the net pension liability was based on the Citys contributions received by the PERA during the measurement period for employer payroll paid dates from July 1, 2022 through June 30, 2023, relative to the total employer contributions received from all of the PERAs participating employers. The Citys proportionate share was 0.0767 percent at the end of the measurement period and 0.0764 percent for the beginning of the period. The amount recognized by the City as its proportionate share of the net pension liability, the direct aid, and total portion of the net pension liability that was associated with the City were as follows: $ 4,288,978 associated with the City 118,211 Total$ 4,407,189 For the year ended December 31, 2023, the City recognized pension expense of $735,488 for its proportionate share of the GERFs pension expense. In addition, the City recognized an additional $531 as pension expense (and grant revenue) for its proportionate share of the state of Minnesotas contribution of $16.0 million to the GERF. -56- Qbhf!:1!pg!592 NOTE 9 DEFINED BENEFIT PENSION PLANS STATE-WIDE (CONTINUED) At December 31, 2023, the City reported its proportionate share of the GERFs deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: DeferredDeferred OutflowsInflows of Resourcesof Resources Differences between expected and actual economic experience$ 140,719$ 29,546 Changes in actuarial assumptions 694,217 1,175,572 Net collective difference between projected and actual investment earnings 172,924 Changes in proportion 80,772 6,406 Contributions paid to the PERA subsequent to the measurement date 230,175 Total$ 1,145,883$ 1,384,448 A total of $230,175 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, 2024. Other amounts reported as deferred outflows and deferred inflows of resources related to pensions will be recognized in pension expense as follows: Pension Year EndingExpense December 31,Amount 2024 $ 162,718 2025 $ (642,343) 2026 $ 103,929 2027 $ (93,044) 2. PEPFF Pension Costs At December 31, 2023, the City reported a liability of $4,292,999 for its proportionate share of the PEPFFs net pension liability. The net pension liability was measured as of June 30, 2023, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of that date. The Citys proportionate share of the net pension liability was based on the Citys contributions received by the PERA during the measurement period for employer payroll paid dates from July 1, 2022 through June 30, 2023, relative to the total employer contributions received from all of the PERAs participating employers. The Citys proportionate share was 0.2486 percent at the end of the measurement period and 0.2460 percent for the beginning of the period. The state of Minnesota contributed $18.0 million to the PEPFF in the plan fiscal year ended June 30, 2023. The contribution consisted of $9.0 million in direct state aid that meets the definition of a special funding situation and $9.0 million in supplemental state aid that does not meet the definition of a special funding situation. The $9.0 million direct state aid was paid on October 1, 2022. Thereafter, by October 1 of each year, the state will pay $9.0 million to the PEPFF until full funding is reached or July 1, 2048, whichever is earlier. The $9.0 million in supplemental state aid will continue until the fund is 90.0 percent funded, or until the State Patrol Plan (administered by the Minnesota State Retirement System) is 90.0 percent funded, whichever occurs later. The state of Minnesotas proportionate share of the net pension liability associated with the City totaled $176,916. -57- Qbhf!:2!pg!592 NOTE 9 DEFINED BENEFIT PENSION PLANS STATE-WIDE (CONTINUED) The amount recognized by the City as its proportionate share of the net pension liability, the direct aid, and total portion of the net pension liability that was associated with the City were as follows: $ 4,292,999 associated with the City 172,916 Total$ 4,465,915 The state of Minnesota is included as a nonemployer contributing entity in the Police and Fire Retirement Plan Schedule of Employer Allocations and Schedule of Pension Amounts by Employer, Current Reporting Period Only (pension allocation schedules) for the $9.0 million in direct state aid. Police and Fire Plan employers need to recognize their proportionate share of the state of Minnesotas pension expense (and grant revenue) under GASB 68 special funding situation accounting and financial reporting requirements. For the year ended December 31, 2023, the City recognized pension expense of $1,346,726 for its proportionate share of the Police and Fire Plans pension expense. The City recognized $10,414 as a reduction to grant revenue and pension expense for its proportionate share of the state of Minnesotas pension expense for the contribution of $9.0 million to the PEPFF. The state of Minnesota is not included as a nonemployer contributing entity in the Police and Fire Pension Plan pension allocation schedules for the $9.0 million in supplemental state aid. The City recognized $22,374 for the year ended December 31, 2023 as revenue and an offsetting reduction of net pension liability for its proportionate share of the state of Minnesotas on-behalf contributions to the PEPFF. At December 31, 2023, the City reported its proportionate share of the PEPFFs deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: DeferredDeferred OutflowsInflows of Resourcesof Resources Differences between expected and actual economic experience$ 1,167,304$ Changes in actuarial assumptions 4,849,254 6,032,515 Net collective difference between projected and actual investment earnings 131,546 Changes in proportion 291,092 35,175 Contributions paid to the PERA subsequent to the measurement date 305,107 Total$ 6,612,757$ 6,199,236 A total of $305,107 reported as deferred outflows of resources related to pensions resulting from city contributions subsequent to the measurement date that will be recognized as a reduction of the net pension liability in the year ending December 31, 2024. Other amounts reported as deferred outflows and deferred inflows of resources related to pensions will be recognized in pension expense as follows: Pension Year EndingExpense December 31,Amount 2024 $ 243,084 2025 $ 108,554 2026 $ 1,065,215 2027 $ (262,176) 2028 $ (1,046,263) -58- Qbhf!:3!pg!592 NOTE 9 DEFINED BENEFIT PENSION PLANS STATE-WIDE (CONTINUED) E. Long-Term Expected Return on Investments The Minnesota State Board of Investment, which manages the investments of the PERA, prepares an analysis of the reasonableness on a regular basis of the long-term expected rate of return using a building-block method in which best-estimate ranges of expected future rates of return are developed for each major asset class. These ranges are combined to produce an expected long-term rate of return by weighting the expected future rates of return by the target asset allocation percentages. The target allocation and best-estimates of geometric real rates of return for each major asset class are summarized in the following table: TargetLong-Term Expected AllocationReal Rate of Return Asset Class Domestic equity 35.50 % 5.10 % International equity 16.50 5.30 % Fixed income 25.00 0.75 % Private markets 25.00 5.90 % Total 100.00 % F. Actuarial Methods and Assumptions The total pension liability in the June 30, 2023, actuarial valuation was determined using an individual entry-age normal actuarial cost method. The long-term rate of return on pension plan investments used in the determination of the total liability is 7.00 percent. This assumption is based on a review of inflation and investments return assumptions from a number of national investment consulting firms. The review provided a range of return investment return rates deemed to be reasonable by the actuary. An investment return of 7.00 percent was deemed to be within that range of reasonableness for financial reporting purposes. Inflation is assumed to be 2.25 percent for the General Employees Plan and the Police and Fire Plan. Benefit increases after retirement are assumed to be 1.25 percent for the General Employees Plan and 1.00 percent for the Police and Fire Plan. Salary growth assumptions in the General Employees Plan range in annual increments from 10.25 percent after one year of service to 3.00 percent after 27 years of service. In the Police and Fire Plan, salary growth assumptions range from 11.75 percent after one year of service to 3.00 percent after 24 years of service. Mortality rates for the General Employees Plan are based on the Pub-2010 General Employee Mortality Table. Mortality rates for the Police and Fire Plan are based on the Pub-2010 Public Safety Employee Mortality tables. The tables are adjusted slightly to fit the PERAs experience. Actuarial assumptions for the General Employees Plan are reviewed every four years. The most recent four-year experience study for the General Employees Plan was completed in 2022. The assumption changes were adopted by the Board and became effective with the July 1, 2023 actuarial valuation. The most recent four-year experience study for the Police and Fire Plan was completed in 2020, adopted by the Board, and became effective with the July 1, 2021 actuarial valuation. -59- Qbhf!:4!pg!592 NOTE 9 DEFINED BENEFIT PENSION PLANS STATE-WIDE (CONTINUED) The following changes in actuarial assumptions and plan provisions occurred in 2023: 1. GERF C HANGES IN A CTUARIAL A SSUMPTIONS !The investment return assumption and single discount rate were changed from 6.50 percent to 7.00 percent. C HANGES IN P LAN P ROVISIONS !An additional one-time direct state aid contribution of $170.1 million will be contributed to the Plan on October 1, 2023. !The vesting period of those hired after June 30, 2010, was changed from five years of allowable service to three years of allowable service. !The benefit increase delay for early retirements on or after January 1, 2024, was eliminated. !A one-time, noncompounding benefit increase of 2.50 percent minus the actual 2024 adjustment will be payable in a lump sum for calendar year 2024 by March 31, 2024. 2. PEPFF C HANGES IN A CTUARIAL A SSUMPTIONS !The investment return assumption was changed from 6.50 percent to 7.00 percent. !The single discount rate changed from 5.40 percent to 7.00 percent. C HANGES IN P LAN P ROVISIONS !Additional one-time direct state aid contribution of $19.4 million will be contributed to the Plan on October 1, 2023. !Vesting requirement for new hires after June 30, 2014, was changed from a graded 20-year vesting schedule to a graded 10-year vesting schedule, with 50.00 percent vesting after five years, increasing incrementally to 100.00 percent after 10 years. !A one-time, noncompounding benefit increase of 3.00 percent will be payable in a lump sum for calendar year 2024 by March 31, 2024. !Psychological treatment is required effective July 1, 2023, prior to approval for a duty disability benefit for a psychological condition relating to the members occupation. !The total and permanent duty disability benefit was increased, effective July 1, 2023. G. Discount Rate The discount rate used to measure the total pension liability in 2023 was 7.00 percent. The projection of cash flows used to determine the discount rate assumed that contributions from plan members and employers will be made at rates set in Minnesota Statutes. Based on these assumptions, the fiduciary net position of the General Employees Fund and the Police and Fire Fund were projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability. -60- Qbhf!:5!pg!592 NOTE 9 DEFINED BENEFIT PENSION PLANS STATE-WIDE (CONTINUED) H. Pension Liability Sensitivity The following table presents the Citys proportionate share of the net pension liability for all plans it participates in, calculated using the discount rate disclosed on the preceding page, as well as what the Citys proportionate share of the net pension liability would be if it were calculated using a discount rate 1 percentage point lower or 1 percentage point higher than the current discount rate: 1% Decrease inCurrent1% Increase in Discount RateDiscount RateDiscount Rate (6.00%)(7.00%)(8.00%) $ 7,587,547 $ 4,288,978 $ 1,575,780 the GERF net pension liability $ 8,517,822 $ 4,292,999 $ 819,629 the PEPFF net pension liability I. Pension Plan Fiduciary Net Position Detailed information about each pension plans 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. NOTE 10 DEFINED BENEFIT PENSION PLAN FIRE RELIEF ASSOCIATION A. Plan Description All members of the Rosemount Fire Department (the Department) are covered by a defined benefit plan administered by the Association. As of December 31, 2022, the plan covered 46 active firefighters and 3 vested terminated firefighters whose pension benefits are deferred. The plan is a single-employer retirement plan and is established and administered in accordance with Minnesota Statutes, Chapter 69. The Association maintains a separate Special Fund to accumulate assets to fund the retirement benefits earned by the Departments membership. Funding for the Association is derived from an insurance premium tax in accordance with the Volunteer Firefighters Relief Association Financing Guidelines Act of 1971 (Chapter 261 as amended by Chapter 509 of Minnesota Statutes 1980). Funds are also derived from investment income and city contributions. B. Benefits Provided Individuals with at least 20 years of service who have reached age 50 are entitled to a lump sum payment of $8,600 per year of service plus a supplemental benefit of 10 percent of the regular lump sum distributions, but not more than $1,000. In the event an otherwise qualified member has less than 20 years of service, the member is eligible for a pension payment of 60 percent after 10 years of service, increasing 4 percent for each year of service after 10 years to a maximum of 100 percent. Members retiring before 50 do not receive distributions until age 50, but interest at 5 percent per year is added to their retirement benefit until paid. -61- Qbhf!:6!pg!592 NOTE 10 DEFINED BENEFIT PENSION PLAN FIRE RELIEF ASSOCIATION (CONTINUED) C. Contributions Minnesota Statutes, Chapters 424 and 424A authorize pension benefits for volunteer fire relief associations. The plan is funded by fire state aid, investment earnings, and, if necessary, employer contributions as specified in Minnesota Statutes and voluntary city contributions (if applicable). The firefighters have no obligation to contribute to the plan. Nonemployer pension contributions include state aid from the state of Minnesota and municipal contributions from the City. On-behalf of state aid payments from the state of Minnesota are received initially by the City and subsequently remitted to the Association. These on-behalf of state aid payments, in addition to the Citys municipal contribution payments to the Association plan, are recognized as revenues and expenditures in the Citys General Fund during the period received. The state of Minnesota contributed $220,186 in fire state aid to the plan on behalf of the Department for the year ended December 31, 2023, which was recorded as revenue. Required employer contributions are calculated annually based on statutory provisions. The Citys statutorily-required contributions to the plan for the year ended December 31, 2023 were $0; however, the City made a voluntary contribution of $30,000 to the plan. D. Pension Costs At December 31, 2023, the City reported a net pension liability (asset) of ($1,867,587) for the plan. The net pension liability (asset) was measured as of December 31, 2022. The total pension liability used to calculate the net pension liability (asset) in accordance with GASB Statement No. 68 was determined by applying an actuarial formula to specific census data certified by the Department as of December 31, 2022. The following table presents the changes in net pension liability (asset) during the year: Total PensionPlan FiduciaryNet Pension LiabilityNet PositionLiability (Asset) (a)(b)(a-b) Beginning balance$ 3,040,517$ 5,842,201$ (2,801,684) Changes for the year Service cost 165,361 165,361 Interest 166,076 166,076 Differences between expected and actual experience (130,834) (130,834) Changes of assumptions 9,615 9,615 Changes of benefit terms 120,548 120,548 Contributions (state and local) 226,759 (226,759) Net investment income (820,930) 820,930 Benefit payments (635,216) (635,216) Administrative costs (9,160) 9,160 Total net changes (304,450) (1,238,547) 934,097 Ending balance$ 2,736,067$ 4,603,654$ (1,867,587) For the year ended December 31, 2023, the City recognized pension expense of $151,193. -62- Qbhf!:7!pg!592 NOTE 10 DEFINED BENEFIT PENSION PLAN FIRE RELIEF ASSOCIATION (CONTINUED) At December 31, 2023, the City reported deferred inflows of resources and deferred outflows of resources related to pensions from the following sources: DeferredDeferred OutflowsInflows of Resourcesof Resources Differences between expected and actual economic experience$ $ 328,120 Changes in actuarial assumptions 64,074 29,750 Net collective difference between projected and actual investment earnings 422,896 Contributions paid subsequent to the measurement date 30,000 Total$ 516,970$ 357,870 Deferred outflows of resources totaling $30,000 related to pensions resulting from city contributions to the plan subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ending December 31, 2024. Other amounts reported as deferred outflows and inflows of resources related to the plan will be recognized in pension expense as follows: Pension Year EndingExpense December 31,Amount 2024 $ (64,574) 2025 $ 33,096 2026 $ 99,298 2027 $ 186,074 2028 $ (43,648) Thereafter $ (81,146) E. Actuarial Methods and Assumptions The total pension liability at December 31, 2023 was determined using the entry-age normal actuarial cost method and the following actuarial assumptions: 20-year municipal bond yield4.05% Long-term expected rate of return5.50% Discount rate5.50% Inflation rate2.50% Mortality rates were based on the July 1, 2022 PERA Police and Fire Plan actuarial valuation as described below: !Healthy Pre-Retirement Pub-2010 Public Safety Employee Mortality Tables with projected mortality improvements based on Scale MP-2021. !Healthy Post-Retirement Pub-2010 Healthy Retired Public Safety Mortality Tables with projected mortality improvements based on Scale MP-2021. Male rates are adjusted by a factor of 0.98. !Disabled Pub-2010 Public Safety Disabled Retiree Mortality Tables with projected mortality improvements based on Scale MP-2021. Male rates are adjusted by a factor of 1.05. -63- Qbhf!:8!pg!592 NOTE 10 DEFINED BENEFIT PENSION PLAN FIRE RELIEF ASSOCIATION (CONTINUED) The following changes in actuarial assumptions occurred in 2023: !The expected investment return and discount rate decreased from 5.75 percent to 5.50 percent to reflect updated capital market assumptions. !The disability, mortality, and withdrawal assumptions were updated from the rates used in the July 1, 2020 Minnesota PERA Police and Fire Plan actuarial valuation to the rates used in the July 1, 2022 Minnesota PERA Police and Fire Plan actuarial valuation. !The inflation assumption increased from 2.25 percent to 2.50 percent. The following changes in plan provisions occurred in 2023: The lump sum benefit amount increased from $8,200 to $8,600 per year. ! The 5.50 percent long-term expected rate of return on pension plan investments was determined using a building-block method in which best-estimates for expected future real rates of return (expected returns, net of inflation) were developed for each asset class using the plans target investment allocation, along with long-term return expectations by asset class. Inflation expectations were applied to derive the nominal rate of return for the portfolio. The target allocation and best-estimates of geometric real rates of return for each major asset class are summarized in the following table: MeasurementLong-TermLong-Term DateExpected RealExpected Nominal AllocationRate of ReturnRate of Return Asset Class Domestic equity 70.01% 4.10% 6.60% Fixed income 9.73 1.05% 3.55% Cash and equivalents 20.26 (0.45)% 2.05% Total 100.00% 5.50% F. Discount Rate The discount rate used to measure the total pension liability was 5.50 percent. The projection of cash flows used to determine the discount rate assumed that contributions to the plan will be made as specified in state statutes. Based on that assumption and considering the funding ratio of the plan, the fiduciary net position was projected to be available to make all projected future benefit payments of current active and inactive members. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability. G. Pension Liability (Asset) Sensitivity The following presents the Citys net pension liability (asset) for the plan, calculated using the discount rate disclosed in the preceding paragraph, as well as what the Citys net pension liability (asset) would be if it were calculated using a discount rate 1 percent lower or 1 percent higher than the current discount rate: 1% Decrease inCurrent1% Increase in Discount RateDiscount RateDiscount Rate (4.50%)(5.50%)(6.50%) Net pension liability (asset)$ (1,779,564)$ (1,867,587)$ (1,952,679) -64- Qbhf!:9!pg!592 NOTE 10 DEFINED BENEFIT PENSION PLAN FIRE RELIEF ASSOCIATION (CONTINUED) H. Pension Plan Fiduciary Net Position The Association issues a publicly available financial report that includes financial statements and required supplementary information. The report may be obtained by writing to the City of Rosemount, 2875 145th Street West, Rosemount, Minnesota 55068-4997, or by calling (651) 423-4411. NOTE 11 OTHER POST-EMPLOYMENT BENEFITS (OPEB) PLAN A. Plan Description The City provides post-employment insurance benefits to certain eligible employees through its OPEB Plan, a single-employer defined benefit plan administered by the City. All post-employment benefits are based on contractual agreements with employee groups. Eligibility for these benefits is based on years of service and/or minimum age requirements. These contractual agreements do not include any specific contribution or funding requirements. The Plan does not issue a publicly available financial report. No plan assets are accumulated in a trust that meets the criteria in paragraph 4 of GASB Statement No. 75. B. Benefits Provided 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 and dental 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 until the retiree reaches Medicare eligibility, whether the premiums are paid by the City or the retiree. Consequently, participating retirees are considered to receive 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 Citys younger and statistically healthier active employees. For police officers or firefighters disabled in the line-of-duty, Minnesota Statutes require the City to continue payment of the employers contribution toward health coverage for the police officer or firefighter and their spouse, if the spouse was covered at the time of disability, until age 65. C. Contributions The required contribution is based on projected pay-as-you-go financing requirements, with additional amounts to prefund benefits as determined periodically by the City. The Citys current year required pay-as-you-go contributions to finance the benefits described in the previous section totaled $52,830. D. Membership Membership in the plan consisted of the following as of the latest actuarial valuation: Active employees electing coverage 71 Active employees waiving coverage 24 Retirees electing coverage 1 Total 96 -65- Qbhf!::!pg!592 NOTE 11 OTHER POST-EMPLOYMENT BENEFITS (OPEB) PLAN (CONTINUED) E. Total OPEB Liability of the City The Citys total OPEB liability of $1,618,856 was measured as of December 31, 2022, and was determined in accordance with the Alternative Measurement Method, prescribed by GASB Statement No. 75 for employers with under 100 plan participants, as of that date, in place of an actuarial valuation. F. Actuarial Methods and Assumptions The total OPEB liability in the December 31, 2021 valuation was determined using the following valuation assumptions and other inputs, applied to all periods included in the measurement, unless otherwise specified: Discount rate4.05% 20-year municipal bond yield4.05% Inflation rate2.25% 6.20% initially, gradually decreasing over several decades Healthcare trend rate to an ultimate rate of 3.70% in 2074 and later years Since the plan is not funded by an irrevocable trust, the discount rate is equal to the 20-year municipal bond yield rate of 4.05 percent, which was set by considering published rate information for 20-year high quality, tax-exempt, general obligation municipal bonds as of the measurement date. The City discount rate used in the prior measurement date was 1.84 percent. Mortality rates were based on the Pub-2010 Mortality Table, with projected mortality improvements using projection Scale MP-2020 and other adjustments. G. Changes in the Total OPEB Liability Total OPEB Liability $ 918,190 Beginning balance Changes for the year Service cost 109,848 Interest 18,430 Differences between expected and actual experience 1,086,676 Changes in assumptions (461,458) Benefit payments (52,830) Total net changes 700,666 Ending balance$ 1,618,856 Assumption changes since the prior measurement date include the following: !The discount rate was changed from 1.84 percent to 4.05 percent based on updated 20-year municipal bond rates. -66- Qbhf!211!pg!592 NOTE 11 OTHER POST-EMPLOYMENT BENEFITS (OPEB) PLAN (CONTINUED) H. Total OPEB Liability Sensitivity to Discount and Healthcare Cost Trend Rate Changes The following presents the total OPEB liability of the City, as well as what the Citys total OPEB liability would be if it were calculated using a discount rate that is 1 percentage point lower or 1 percentage point higher than the current discount rate: Current 1% Decrease in1% Increase in Discount Rate Discount RateDiscount Rate 3.05%4.05%5.05% OPEB discount rate $ 1,809,327 $ 1,618,856 $ 1,453,800 Total OPEB liability The following presents the total OPEB liability of the City, as well as what the Citys total OPEB liability would be if it were calculated using healthcare cost trend rates that are 1 percentage point lower or 1 percentage point higher than the current healthcare cost trend rates: 1% Decrease inCurrent1% Increase in Healthcare CostHealthcare CostHealthcare Cost Trend RateTrend RateTrend Rate 5.20%, decreasing to 2.70%6.20%, decreasing to 3.70%7.20%, decreasing to 4.70% OPEB healthcare cost trend rate 2.70 % over several decadesover several decadesover several decades $ 1,419,585 $ 1,618,856 $ 1,854,975 Total OPEB liability I. OPEB Expense and Related Deferred Outflows of Resources and Deferred Inflows of Resources For the current year, the City recognized OPEB expense of $753,496. As of year-end, the City reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources: DeferredDeferred OutflowsInflows of Resourcesof Resources Contributions paid subsequent to the measurement date$ 52,830$ Deferred outflows of resources reported $52,830 related to OPEB resulting from city contributions subsequent to the measurement date that will be recognized as a reduction of the total OPEB liability in the year ending December 31, 2024. -67- Qbhf!212!pg!592 NOTE 12 TAX INCREMENT PAY-AS-YOU-GO FINANCING REVENUE NOTES In 2007, the City, through the Port Authority TIF (the Authority) which was established under Minnesota Statutes Chapter 469.0813, entered into an agreement with 146th Street Partners, Limited Partnership (Developer) in the form of a tax incremental revenue note to stimulate economic development. The amount of the obligation is $1,500,000, and is payable to the developer solely from available tax increments collected from a specific portion of the development. Payments are scheduled through the year 2032, and carry an interest rate of 4.96 percent. The agreement is authorized through the Contract for Private Redevelopment between the Authority and Developer. The Developer pays property taxes as they become due, and since meeting the criteria established in the development agreement, is entitled to incentive payments that directly correlate to the taxes paid. The incentive is based on the repayment schedule in the tax incremental revenue note but only to the extent of available tax increment, defined as 90.00 percent of the tax increment that is received by the Authority in the six-month period immediate before each payment date. The obligation does not constitute a charge upon any funds of the City. In the event that future tax increments are not sufficient to pay off the obligation, the obligation terminates with no further liability to the City. Since the amount of future payments is contingent on the collection of future TIF increments, the obligation is not reported as a liability in the accompanying financial statements. Incentive payments for the year ended December 31, 2023 were $131,434. In 2020, the City, through the Port Authority TIF (the Authority) which was established under Minnesota Statutes Chapter 469.0813, entered into an agreement with the Morrison Project, LLC (Developer) in the form of a tax incremental revenue note to stimulate economic development. The amount of the obligation is $3,400,000, and is payable to the developer solely from available tax increments collected from a specific portion of the development. Payments are scheduled through the year 2049, and carry an interest rate of 4.35 percent. In addition, the Authority agreed to pay the Developer $600,000, with no obligation to repay, for the acquisition of the property to be developed. The agreement is authorized through the Contract for Private Redevelopment between the Authority and Developer. The Developer pays property taxes as they become due, and since meeting the criteria established in the development agreement, is entitled to incentive payments that directly correlate to the taxes paid. The incentive is based on the repayment schedule in the tax incremental revenue note but only to the extent of available tax increment, defined as 95.00 percent of the tax increment that is received by the Authority in the six-month period immediate before each payment date. The obligation does not constitute a charge upon any funds of the City. In the event that future tax increments are not sufficient to pay off the obligation, the obligation terminates with no further liability to the City. Since the amount of future payments is contingent on the collection of future TIF increments, the obligation is not reported as a liability in the accompanying financial statements. Incentive payments for the year ended December 31, 2023 were $60,497. In 2021, the City, through the Port Authority TIF (the Authority) which was established under Minnesota Statutes Chapter 469.0813, entered into an agreement with the Home Depot U.S.A. (Developer) in the form of a tax incremental revenue note to stimulate economic development. The amount of the obligation is $670,996, and is payable to the developer solely from available tax increments collected from a specific portion of the development. Payments are scheduled through the year 2032, and carry an interest rate of 4.00 percent. The agreement is authorized through the Contract for Private Redevelopment between the Authority and Developer. The Developer pays property taxes as they become due, and since meeting the criteria established in the development agreement, is entitled to incentive payments that directly correlate to the taxes paid. The incentive is based on the repayment schedule in the tax incremental revenue note but only to the extent of available tax increment, defined as 90.00 percent of the tax increment that is received by the Authority in the six-month period immediate before each payment date. The obligation does not constitute a charge upon any funds of the City. In the event that future tax increments are not sufficient to pay off the obligation, the obligation terminates with no further liability to the City. Since the amount of future payments is contingent on the collection of future TIF increments, the obligation is not reported as a liability in the accompanying financial statements. Incentive payments for the year ended December 31, 2023 were $14,040. -68- Qbhf!213!pg!592 NOTE 13 COMMITMENTS AND CONTINGENCIES A. Federal and State Funding Amounts recorded or receivable from federal and 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. Legal Claims The City has the usual and customary type of miscellaneous legal claims pending at year-end. Although the outcome of these lawsuits is not presently determinable, the Citys management believes that the City will not incur any material monetary loss resulting from these claims. No loss has been recorded on the Citys financial statements relating to these claims. C. Tax Increment Districts The Citys tax increment districts are subject to review by the Minnesota Office of the State Auditor. Any disallowed claims or misuse of tax increments could become a liability of the applicable fund. Management has indicated that its not aware of any instances of noncompliance, which would have a material effect on the financial statements. D. Construction Contracts The City has active construction projects as of December 31, 2023. Work that has been completed on these projects, but not yet paid for (including contract retainages) is reflected as accounts payable and expenditures. The remaining amounts of commitments on signed contracts that were not yet complete as of year-end totaled $65,632,874. E. Purchase Power Commitment Solar Gardens During 2017 and 2018, the City entered into several subscription agreements with community solar garden operators to purchase the right to receive bill credits associated with energy production of the solar community garden projects. The solar capacity and energy will be produced at installations to be constructed and interconnected with the distribution facilities of Northern States Power Company d/b/a Xcel Energy. Once the solar project is operating, the City will receive bill credits against its monthly retail electrical bill from Xcel Energy. The term of the agreement is set to match the term of the power purchase agreement between Xcel Energy and each solar garden operator of 25 years from the date of commercial operations. Commercial operations commenced in 2019 for a majority of the projects. -69- Qbhf!214!pg!592 THIS PAGE INTENTIONALLY LEFT BLANK Qbhf!215!pg!592 REQUIRED SUPPLEMENTARY INFORMATION Qbhf!216!pg!592 CITY OF ROSEMOUNT Year Ended December 31, 2023 Proportionate Share of the Net Pension ProportionateLiability and Share of theProportionatePlan Fiduciary State ofShare of theShare of theNet Position State ofNet Pensionas a PERA FiscalProportionProportionateProportionateLiability as aPercentage Year-End Dateof the Net Share of theShare of theShare of thePercentage ofof the Total City Fiscal(MeasurementPensionNet PensionNet PensionNet PensionCoveredCoveredPension Year-End DateDate)LiabilityLiabilityLiabilityLiabilityPayrollPayrollLiability 12/31/201506/30/2015 0.0645% $ 3,342,725$ $ 3,342,725$ 3,896,54385.79% 78.20% 12/31/201606/30/2016 0.0653% $ 5,302,014$ 69,191$ 5,371,205$ 4,004,601132.40% 68.90% 12/31/201706/30/2017 0.0651% $ 4,155,941$ 52,248$ 4,208,189$ 4,192,64899.12% 75.90% 12/31/201806/30/2018 0.0688% $ 3,816,742$ 125,096$ 3,941,838$ 4,622,17082.57% 79.50% 12/31/201906/30/2019 0.0701% $ 3,875,672$ 120,495$ 3,996,167$ 4,937,66678.49% 80.20% 12/31/202006/30/2020 0.0725% $ 4,346,706$ 133,973$ 4,480,679$ 5,170,02784.08% 79.10% 12/31/202106/30/2021 0.0767% $ 3,275,434$ 100,098$ 3,375,532$ 5,522,89459.31% 87.00% 12/31/202206/30/2022 0.0764% $ 6,050,907$ 177,530$ 6,228,437$ 5,725,361105.69% 76.70% 12/31/202306/30/2023 0.0767% $ 4,288,978$ 118,211$ 4,407,189$ 6,097,62270.34% 83.10% Schedule of City Contributions Year Ended December 31, 2023 ContributionsContributions in Relation toas a Statutorilythe StatutorilyContributionPercentage City FiscalRequiredRequiredDeficiencyCoveredof Covered Year-End DateContributionsContributions(Excess)PayrollPayroll 12/31/2015$ 292,241$ 292,241$ $ 3,896,543 7.50% 12/31/2016$ 308,184$ 308,184$ $ 4,109,750 7.50% 12/31/2017$ 331,224$ 331,224$ $ 4,417,884 7.50% 12/31/2018$ 356,724$ 356,724$ $ 4,756,318 7.50% 12/31/2019$ 397,839$ 397,839$ $ 5,303,999 7.50% 12/31/2020$ 392,643$ 392,643$ $ 5,235,241 7.50% 12/31/2021$ 410,766$ 410,766$ $ 5,476,877 7.50% 12/31/2022$ 446,310$ 446,310$ $ 5,950,809 7.50% 12/31/2023$ 461,581$ 461,581$ $ 6,154,166 7.50% Note:TheCityimplementedGASBStatementNo.68infiscal2015(usingaJune30,2015measurementdate).Thisscheduleisintendedtopresent 10-year trend information. Additional years will be added as they become available. -70- Qbhf!217!pg!592 CITY OF ROSEMOUNT Year Ended December 31, 2023 Proportionate Share of the Net Pension Proportionate Liability and Share of theProportionatePlan Fiduciary Share of theNet Position State ofShare of the Net Pensionas a State of ProportionateProportionateLiability as aPercentage PERA FiscalProportion Share of theShare of theShare of the Year-End Dateof the Net Percentage ofof the Total PensionNet PensionNet PensionNet Pension City Fiscal(MeasurementCoveredCoveredPension Date)LiabilityLiabilityLiabilityLiabilityPayrollPayroll Year-End DateLiability 12/31/201506/30/2015 0.2130%$ 2,420,178 $ $ 2,420,178 $ 1,984,803121.94%86.60% 12/31/201606/30/2016 0.2060%$ 8,267,138 $ $ 8,267,138 $ 1,895,019436.26%63.90% 12/31/201706/30/2017 0.2050%$ 2,767,744 $ $ 2,767,744 $ 2,107,072131.35%85.40% 12/31/201806/30/2018 0.2179%$ 2,322,590 $ $ 2,322,590 $ 2,297,620101.09%88.80% 12/31/201906/30/2019 0.2255%$ 2,400,675 $ $ 2,400,675 $ 2,381,224100.82%89.30% 12/31/202006/30/2020 0.2156%$ 2,841,839 $ 66,955 $ 2,908,794 $ 2,436,061116.66%87.20% 12/31/202106/30/2021 0.2342%$ 1,807,777 $ 81,296 $ 1,889,073 $ 2,769,79165.27%93.70% 12/31/202206/30/2022 0.2460%$ 10,704,949$ 467,749 $ 11,172,698$ 2,988,604358.19%70.50% 12/31/202306/30/2023 0.2486%$ 4,292,999 $ 172,916 $ 4,465,915 $ 3,264,145131.52%86.50% Schedule of City Contributions Year Ended December 31, 2023 Contributions Contributions in Relation to as a Statutorilythe Statutorily ContributionPercentage RequiredDeficiencyCovered City FiscalRequiredof Covered ContributionsContributions(Excess)PayrollPayroll Year-End Date 12/31/2015$ 321,538 $ 321,538 $ $ 1,984,80316.20% 12/31/2016$ 326,037 $ 326,037 $ $ 2,012,57216.20% 12/31/2017$ 356,264 $ 356,264 $ $ 2,199,16416.20% 12/31/2018$ 384,894 $ 384,894 $ $ 2,375,89016.20% 12/31/2019$ 418,417 $ 418,417 $ $ 2,468,53816.95% 12/31/2020$ 446,860 $ 446,860 $ $ 2,524,63117.70% 12/31/2021$ 509,584 $ 509,584 $ $ 2,879,00617.70% 12/31/2022$ 552,278 $ 552,278 $ $ 3,120,21917.70% 12/31/2023$ 589,525 $ 589,525 $ $ 3,330,65117.70% Note:TheCityimplementedGASBStatementNo.68infiscal2015(usingaJune30,2015measurementdate).Thisscheduleisintendedtopresent 10-year trend information. Additional years will be added as they become available. -71- Qbhf!218!pg!592 CITY OF ROSEMOUNT Rosemount Fire Department Relief Association Schedule of Changes in the Net Pension Liability (Asset) and Related Ratios Year Ended December 31, 2023 December 31, City fiscal year-end date201520162017201820192020202120222023 Measurement date201420152016201720182019202020212022 Total pension liability Service cost$ 113,354$ 116,471$ 133,433$ 136,040$ 141,612$ 135,927$ 145,421$ 153,888$ 165,361 Interest 125,956 137,850 148,293 167,555 164,841 158,132 161,410 162,990 166,076 Differences between expected and actual experience (76,515) (133,406) (155,156) (130,834) Changes of assumptions 32,190 (68,607) 57,836 16,431 15,242 9,615 Changes of benefits terms 22,230 52,512 24,100 62,194 35,343 134,027 150,018 120,548 Benefit payments (88,394) (576,871) (170,088) (17,800) (349,664) (214,200) (635,216) Net change in total pension liability 239,310 220,347 189,116 (249,176) 122,989 328,033 (48,720) 252,696 (304,450) Total pension liability Beginning of year 1,985,922 2,225,232 2,445,579 2,634,695 2,385,519 2,508,508 2,836,541 2,787,821 3,040,517 End of year$ 2,225,232 $ 2,445,579 $ 2,634,695 $ 2,385,519 $ 2,508,508 $ 2,836,541 $ 2,787,821 $ 3,040,517 $ 2,736,067 Plan fiduciary net position Contributions (state and local)$ 296,595 $ 244,269 $ 171,178 $ 170,267 $ 180,579 $ 180,583 $ 194,799 $ 200,246 $ 226,759 Net investment income 186,351 (44,297) 271,652 502,429 (147,171) 725,014 597,195 731,187 (820,930) Benefit payments (88,394) (576,871) (170,088) (17,800) (349,664) (214,200) (635,216) Administrative costs (8,300) (13,285) (8,570) (8,500) (8,805) (10,280) (8,795) (9,253) (9,160) Net change in plan fiduciary net position 474,646 98,293 434,260 87,325 (145,485) 877,517 433,535 707,980 (1,238,547) Plan fiduciary net position Beginning of year 2,874,130 3,348,776 3,447,069 3,881,329 3,968,654 3,823,169 4,700,686 5,134,221 5,842,201 End of year$ 3,348,776 $ 3,447,069 $ 3,881,329 $ 3,968,654 $ 3,823,169 $ 4,700,686 $ 5,134,221 $ 5,842,201 $ 4,603,654 Net pension liability $(1,123,544) $(1,001,490) $(1,246,634) $(1,583,135) $(1,314,661) $(1,864,145) $(2,346,400) $(2,801,684) $(1,867,587) Plan fiduciary net position as a percentage of the total pension liability150.49%140.95%147.32%166.36%152.41%165.72%184.17%192.14%168.26% TheCityimplementedGASBStatementNo.68infiscal2015(usingaDecember31,2014measurementdate).Thisscheduleisintendedtopresent10-yeartrend Note: information. Additional years will be added as they become available. -72- Qbhf!219!pg!592 CITY OF ROSEMOUNT Rosemount Fire Department Relief Association Schedule of City Contributions Year Ended December 31, 2023 City ContributionsNon-Employer StatutorilyContribution City FiscalDeterminedActualContributionState 2% Year-End DateContributionsContributions ExcessFire Aid 12/31/2015$ $ 109,100$ 109,100$ 135,169 12/31/2016$ $ 30,000$ 30,000$ 141,178 12/31/2017$ $ 30,000$ 30,000$ 140,267 12/31/2018$ $ 30,000$ 30,000$ 150,579 12/31/2019$ $ 30,000$ 30,000$ 150,583 12/31/2020$ $ 30,000$ 30,000$ 164,799 12/31/2021$ $ 30,000$ 30,000$ 170,246 12/31/2022$ $ 30,000$ 30,000$ 196,759 12/31/2023$ $ 30,000$ 30,000$ 220,186 Note: TheCityimplementedGASBStatementNo.68infiscal2015.Thisscheduleisintendedtopresent10-yeartrend information. Additional years will be added as they become available. -73- Qbhf!21:!pg!592 CITY OF ROSEMOUNT Other Post-Employment Benefits Plan OPEB Liability and Related Ratios Year Ended December 31, 2023 Fiscal Year City fiscal year-end date201820192020202120222023 Measurement date201720182019202020212022 Total OPEB liability Service cost$ 59,324$ 68,385$ 67,726$ 67,181$ 78,401$ 109,848 Interest 29,170 28,211 32,453 22,077 18,094 18,430 Differences between expected and actual experience (91,750) 190,990 1,086,676 Changes in assumptions 32,417 (28,245) (34,127) 53,502 (166,333) (461,458) Benefit payments (41,850) (44,738) (45,758) (45,646) (58,520) (52,830) Net change in total OPEB liability 79,061 23,613 (71,456) 97,114 62,632 700,666 727,226 806,287 829,900 758,444 855,558 918,190 $ 806,287$ 829,900$ 758,444$ 855,558$ 918,190$ 1,618,856 Covered-employee payroll$ 6,514,100$ 7,102,494$ 7,349,777$ 7,852,649$ 8,508,385$ 9,237,065 Total OPEB liability as a percentage of covered-employee payroll12.38%11.68%10.32%10.90%10.79%17.53% Note 1: The City has not established a trust fund to finance GASB Statement No. 75-related benefits. Note 2: TheCityimplementedGASBStatementNo.75infiscal2018.Thisscheduleisintendedtopresent10-yeartrend information. Additional years will be added as they become available. -74- Qbhf!221!pg!592 CITY OF ROSEMOUNT Notesto Required Supplementary Information December 31, 2023 PERA GENERAL EMPLOYEES RETIREMENT FUND 2023 C HANGES IN A CTUARIAL A SSUMPTIONS !The investment return assumption and single discount rate were changed from 6.50 percent to 7.00 percent. 2023 C HANGES IN P LAN P ROVISIONS !An additional one-time direct state aid contribution of $170.1 million will be contributed to the Plan on October 1, 2023. !The vesting period of those hired after June 30, 2010, was changed from five years of allowable service to three years of allowable service. !The benefit increase delay for early retirements on or after January 1, 2024, was eliminated. !A one-time, noncompounding benefit increase of 2.50 percent minus the actual 2024 adjustment will be payable in a lump sum for calendar year 2024 by March 31, 2024. 2022 C HANGES IN A CTUARIAL A SSUMPTIONS !The mortality improvement scale was changed from Scale MP-2020 to Scale MP-2021. 2021 C HANGES IN A CTUARIAL A SSUMPTIONS !The investment return and single discount rates were changed from 7.50 percent to 6.50 percent, for financial reporting purposes. !The mortality improvement scale was changed from Scale MP-2019 to Scale MP-2020. 2020 C HANGES IN A CTUARIAL A SSUMPTIONS !The price inflation assumption was decreased from 2.50 percent to 2.25 percent. !The payroll growth assumption was decreased from 3.25 percent to 3.00 percent. !Assumed salary increase rates were changed as recommended in the June 30, 2019 experience study. The net effect is assumed rates that average 0.25 percent less than previous rates. !Assumed rates of retirement were changed as recommended in the June 30, 2019 experience study. The changes result in more unreduced (normal) retirements and slightly fewer Rule of 90 and early retirements. !Assumed rates of termination were changed as recommended in the June 30, 2019 experience study. The new rates are based on service and are generally lower than the previous rates for years two through five, and slightly higher thereafter. !Assumed rates of disability were changed as recommended in the June 30, 2019 experience study. The change results in fewer predicted disability retirements for males and females. !The base mortality table for healthy annuitants and employees was changed from the RP-2014 Table to the Pub-2010 General Mortality Table, with adjustments. The base mortality table for disabled annuitants was changed from the RP-2014 Disabled Annuitant Mortality Table to the Pub-2010 General/Teacher Disabled Annuitant Mortality Table, with adjustments. !The mortality improvement scale was changed from MP-2018 to MP-2019. !The assumed spouse age difference was changed from two years older for females to one year older. !The assumed number of married male new retirees electing the 100.00 percent joint and survivor option changed from 35.00 percent to 45.00 percent. The assumed number of married female new retirees electing the 100.00 percent joint and survivor option changed from 15.00 percent to 30.00 percent. The corresponding number of married new retirees electing the life annuity option was adjusted accordingly. -75- Qbhf!222!pg!592 CITY OF ROSEMOUNT Notesto Required Supplementary Information(continued) December 31, 2023 PERA GENERAL EMPLOYEES RETIREMENT FUND (CONTINUED) 2020 C HANGES IN P LAN P ROVISIONS !Augmentation for current privatized members was reduced to 2.00 percent for the period July 1, 2020 through December 31, 2023, and zero percent thereafter. Augmentation was eliminated for privatizations occurring after June 30, 2020. 2019 C HANGES IN A CTUARIAL A SSUMPTIONS !The mortality projection scale was changed from MP-2017 to MP-2018. 2019 C HANGES IN P LAN P ROVISIONS !The employer supplemental contribution was changed prospectively, decreasing from $31.0 million to $21.0 million per year. The s prospectively, requiring $16.0 million due per year through 2031. 2018 C HANGES IN A CTUARIAL A SSUMPTIONS !The mortality projection scale was changed from MP-2015 to MP-2017. !The assumed benefit increase was changed from 1.00 percent per year through 2044, and 2.50 percent per year thereafter, to 1.25 percent per year. 2018 C HANGES IN P LAN P ROVISIONS !The augmentation adjustment in early retirement factors is eliminated over a five-year period starting July 1, 2019, resulting in actuarial equivalence after June 30, 2024. !Interest credited on member contributions decreased from 4.00 percent to 3.00 percent, beginning July 1, 2018. !Deferred augmentation was changed to zero percent, effective January 1, 2019. Augmentation that has already accrued for deferred members will still apply. !Contribution stabilizer provisions were repealed. !Post-retirement benefit increases were changed from 1.00 percent per year with a provision to increase to 2.50 percent upon attainment of 90.00 percent funding ratio to 50.00 percent of the Social Security Cost of Living Adjustment, not less than 1.00 percent and not more than 1.50 percent, beginning January 1, 2019. !For retirements on or after January 1, 2024, the first benefit increase is delayed until the retiree reaches normal retirement age; does not apply to Rule of 90 retirees, disability benefit recipients, or survivors. !Actuarial equivalent factors were updated to reflect revised mortality and interest assumptions. -76- Qbhf!223!pg!592 CITY OF ROSEMOUNT Notesto Required Supplementary Information(continued) December 31, 2023 PERA GENERAL EMPLOYEES RETIREMENT FUND (CONTINUED) 2017 C HANGES IN A CTUARIAL A SSUMPTIONS !The Combined Service Annuity (CSA) loads were changed from 0.80 percent for active members and 60.00 percent for vested and nonvested deferred members. The revised CSA loads are now zero percent for active member liability, 15.00 percent for vested deferred member liability, and 3.00 percent for nonvested deferred member liability. !The assumed post-retirement benefit increase rate was changed from 1.00 percent per year for all years, to 1.00 percent per year through 2044, and 2.50 percent per year thereafter. 2017 C HANGES IN P LAN P ROVISIONS !The s.0 million in 2017 and 2018, and $6.0 million thereafter. !The Employer Supplemental Contribution for the Minneapolis Employees Retirement Fund changed from $21.0 million to $31.0 million in calendar years 2019 to 2031. contribution changed from $16.0 million to $6.0 million in calendar years 2019 to 2031. 2016 C HANGES IN A CTUARIAL A SSUMPTIONS !The assumed post-retirement benefit increase rate was changed from 1.00 percent per year through 2035 and 2.50 percent per year thereafter, to 1.00 percent per year for all years. !The assumed investment return was changed from 7.90 percent to 7.50 percent. The single discount rate changed from 7.90 percent to 7.50 percent. !Other assumptions were changed pursuant to the experience study June 30, 2015. The assumed future salary increases, payroll growth, and inflation were decreased by 0.25 percent to 3.25 percent for payroll growth, and 2.50 percent for inflation. 2015 C HANGES IN A CTUARIAL A SSUMPTIONS !The assumed post-retirement benefit increase rate was changed from 1.00 percent per year through 2030 and 2.50 percent per year thereafter, to 1.00 percent per year through 2035, and 2.50 percent per year thereafter. 2015 C HANGES IN P LAN P ROVISIONS !On January 1, 2015, the Minneapolis Employees Retirement Fund was merged into the General Employees Fund, which increased the total pension liability by $1.1 billion and increased the fiduciary plan net position by $892.0 million. Upon consolidation, state and employer contributions were revised; the sibution of $6.0 million, which meets the special funding situation definition, was due September 2015. -77- Qbhf!224!pg!592 CITY OF ROSEMOUNT Notesto Required Supplementary Information(continued) December 31, 2023 PERA PUBLIC EMPLOYEES POLICE AND FIRE FUND 2023 C HANGES IN A CTUARIAL A SSUMPTIONS !The investment return assumption was changed from 6.50 percent to 7.00 percent. !The single discount rate changed from 5.40 percent to 7.00 percent. 2023 C HANGES IN P LAN P ROVISIONS !Additional one-time direct state aid contribution of $19.4 million will be contributed to the Plan on October 1, 2023. !Vesting requirement for new hires after June 30, 2014, was changed from a graded 20-year vesting schedule to a graded 10-year vesting schedule, with 50.00 percent vesting after five years, increasing incrementally to 100.00 percent after 10 years. !A one-time, noncompounding benefit increase of 3.00 percent will be payable in a lump sum for calendar year 2024 by March 31, 2024. !Psychological treatment is required effective July 1, 2023, prior to approval for a duty disability !The total and permanent duty disability benefit was increased, effective July 1, 2023. 2022 C HANGES IN A CTUARIAL A SSUMPTIONS !The mortality improvement scale was changed from Scale MP-2020 to Scale MP-2021. !This single discount rate changed from 6.50 percent to 5.40 percent. 2021 C HANGES IN A CTUARIAL A SSUMPTIONS !The investment return and single discount rates were changed from 7.50 percent to 6.50 percent, for financial reporting purposes. !The inflation assumption was changed from 2.50 percent to 2.25 percent. !The payroll growth assumption was changed from 3.25 percent to 3.00 percent. !The base mortality table for healthy annuitants and employees was changed from the RP-2014 Table to the Pub-2010 Public Safety Mortality Table. The mortality improvement scale was changed from MP-2019 to MP-2020. !The base mortality table for disabled annuitants was changed from the RP-2014 Healthy Annuitant Mortality Table (with future mortality improvement according to Scale MP-2019) to the Pub-2010 Public Safety Disabled Annuitant Mortality Table (with future mortality improvement according to Scale MP-2020). !Assumed rates of salary increase were modified as recommended in the July 14, 2020 experience study. The overall impact is a decrease in gross salary increase rates. !Assumed rates of retirement were changed as recommended in the July 14, 2020 experience study. The changes result in slightly more unreduced retirements and fewer assumed early retirements. !Assumed rates of withdrawal were changed from select and ultimate rates to service-based rates. The changes result in more assumed terminations. !Assumed rates of disability were increased for ages 2544 and decreased for ages over 49. Overall, proposed rates result in more projected disabilities. !Assumed percent married for active female members was changed from 60 percent to 70 percent. Minor changes to form of payment assumptions were applied. -78- Qbhf!225!pg!592 CITY OF ROSEMOUNT Notesto Required Supplementary Information(continued) December 31, 2023 PERA PUBLIC EMPLOYEES POLICE AND FIRE FUND (CONTINUED) 2020 C HANGES IN A CTUARIAL A SSUMPTIONS !The mortality projection scale was changed from MP-2018 to MP-2019. 2019 C HANGES IN A CTUARIAL A SSUMPTIONS !The mortality projection scale was changed from MP-2017 to MP-2018. 2018 C HANGES IN A CTUARIAL A SSUMPTIONS !The mortality projection scale was changed from MP-2016 to MP-2017. 2018 C HANGES IN P LAN P ROVISIONS !Post-retirement benefit increases were changed to 1.00 percent for all years, with no trigger. !An end date of July 1, 2048 was added to the existing $9.0 million state contribution. !New annual state aid will equal $4.5 million in fiscal years 2019 and 2020, and $9.0 million thereafter, until the plan reaches 100.00 percent funding, or July 1, 2048, if earlier. !Member contributions were changed from 10.80 percent to 11.30 percent of pay, effective January 1, 2019, and 11.80 percent of pay, effective January 1, 2020. !Employer contributions were changed from 16.20 percent to 16.95 percent of pay, effective January 1, 2019, and 17.70 percent of pay, effective January 1, 2020. !Interest credited on member contributions decreased from 4.00 percent to 3.00 percent, beginning July 1, 2018. !Deferred augmentation was changed to zero percent, effective January 1, 2019. Augmentation that has already accrued for deferred members will still apply. !Actuarial equivalent factors were updated to reflect revised mortality and interest assumptions. -79- Qbhf!226!pg!592 CITY OF ROSEMOUNT Notesto Required Supplementary Information(continued) December 31, 2023 PERA PUBLIC EMPLOYEES POLICE AND FIRE FUND (CONTINUED) 2017 C HANGES IN A CTUARIAL A SSUMPTIONS !Assumed salary increases were changed as recommended in the June 30, 2016 experience study. The net effect is proposed rates that average 0.34 percent lower than the previous rates. !Assumed rates of retirement were changed, resulting in fewer retirements. !The CSA load was 30.00 percent for vested and nonvested deferred members. The CSA has been changed to 33.00 percent for vested members, and 2.00 percent for nonvested members. !The base mortality table for healthy annuitants was changed from the RP-2000 Fully Generational Table to the RP-2014 Fully Generational Table (with a base year of 2006), with male rates adjusted by a factor of 0.96. The mortality improvement scale was changed from Scale AA to Scale MP-2016. The base mortality table for disabled annuitants was changed from the RP-2000 Disabled Mortality Table to the mortality tables assumed for healthy retirees. !Assumed termination rates were decreased to 3.00 percent for the first three years of service. Rates beyond the select period of three years were adjusted, resulting in more expected terminations overall. !Assumed percentage of married female members was decreased from 65.00 percent to 60.00 percent. !Assumed age difference was changed from separate assumptions for male members (wives assumed to be three years younger) and female members (husbands assumed to be four years older) to the assumption that males are two years older than females. !The assumed percentage of female members electing joint and survivor annuities was increased. !The assumed post-retirement benefit increase rate was changed from 1.00 percent for all years, to 1.00 percent per year through 2064, and 2.50 percent thereafter. !The single discount rate was changed from 5.60 percent per annum to 7.50 percent per annum. 2016 C HANGES IN A CTUARIAL A SSUMPTIONS !The assumed post-retirement benefit increase rate was changed from 1.00 percent per year through 2037, and 2.50 percent per year thereafter, to 1.00 percent per year for all future years. !The assumed investment return was changed from 7.90 percent to 7.50 percent. !The single discount rate changed from 7.90 percent to 5.60 percent. !The assumed future salary increases, payroll growth, and inflation were decreased by 0.25 percent to 3.25 percent for payroll growth, and 2.50 percent for inflation. 2015 C HANGES IN A CTUARIAL A SSUMPTIONS !The assumed post-retirement benefit increase rate was changed from 1.00 percent per year through 2030, and 2.50 percent per year thereafter, to 1.00 percent per year through 2037, and 2.50 percent per year thereafter. 2015 C HANGES IN P LAN P ROVISIONS !The post-retirement benefit increase to be paid after attainment of the 90.00 percent funding threshold was changed from inflation up to 2.50 percent, to a fixed rate of 2.50 percent. -80- Qbhf!227!pg!592 CITY OF ROSEMOUNT Notesto Required Supplementary Information(continued) December 31, 2023 ROSEMOUNT FIRE DEPARTMENT RELIEF ASSOCIATION 2023 C HANGES IN A CTUARIAL A SSUMPTIONS !The expected investment return and discount rate decreased from 5.75 percent to 5.50 percent to reflect updated capital market assumptions. !The disability, mortality, and withdrawal assumptions were updated from the rates used in the July 1, 2020 Minnesota PERA Police and Fire Plan actuarial valuation to the rates used in the July 1, 2022 Minnesota PERA Police and Fire Plan actuarial valuation. !The inflation assumption increased from 2.25 percent to 2.50 percent. 2023 C HANGES IN P LAN P ROVISIONS The lump sum benefit amount increased from $8,200 to $8,600 per year. ! 2022 C HANGES IN P LAN P ROVISIONS The lump sum benefit amount increased from $7,800 to $8,200 per year. ! 2021 C HANGES IN A CTUARIAL A SSUMPTIONS !The mortality assumptions were updated from the rates used in the July 1, 2018 Minnesota PERA Police and Fire Plan actuarial valuation to the rates used in the July 1, 2020 Minnesota PERA Police and Fire Plan actuarial valuation. !The inflation assumption decreased from 2.50 percent to 2.25 percent. 2021 C HANGES IN P LAN P ROVISIONS The lump sum benefit amount increased from $7,400 to $7,800 per year. ! 2020 C HANGES IN A CTUARIAL A SSUMPTIONS !The expected investment return and discount rate decreased from 6.00 percent to 5.75 percent to reflect updated capital market assumptions. 2020 C HANGES IN P LAN P ROVISIONS !The lump sum benefit amount increased from $7,300 to $7,400 per year. -81- Qbhf!228!pg!592 CITY OF ROSEMOUNT Notesto Required Supplementary Information(continued) December 31, 2023 ROSEMOUNT FIRE DEPARTMENT RELIEF ASSOCIATION (CONTINUED) 2019 C HANGES IN A CTUARIAL A SSUMPTIONS !The expected investment return and discount rate decreased from 6.75 percent to 6.00 percent to reflect updated capital market assumptions. !The mortality, withdrawal, and disability assumptions were updated from the rates used in the July 1, 2016 Minnesota PERA Police and Fire Plan actuarial valuation. !The inflation assumption decreased from 2.75 percent to 2.50 percent. 2019 C HANGES IN P LAN P ROVISIONS !The lump sum benefit amount increased from $7,200 to $7,300 per year. 2018 C HANGES IN P LAN P ROVISIONS !The lump sum benefit amount increased from $7,100 to $7,200 per year. 2017 C HANGES IN A CTUARIAL A SSUMPTIONS !The expected investment return and discount rate increased from 5.75 percent to 6.75 percent to reflect updated capital market assumptions. 2017 C HANGES IN P LAN P ROVISIONS !The lump sum benefit amount increased from $7,000 to $7,100 per year. 2016 C HANGES IN A CTUARIAL A SSUMPTIONS !The expected investment return and discount rate decreased from 6.00 percent to 5.75 percent to reflect updated capital market assumptions. 2016 C HANGES IN P LAN P ROVISIONS !The lump sum benefit amount increased from $6,900 to $7,000 per year. -82- Qbhf!229!pg!592 CITY OF ROSEMOUNT Notesto Required Supplementary Information(continued) December 31, 2023 OTHER POST-EMPLOYMENT BENEFITS PLAN 2023 C HANGES IN A CTUARIAL A SSUMPTIONS !The discount rate was changed from 1.84 percent to 4.05 percent based on updated 20-year municipal bond rates. 2022 C HANGES IN A CTUARIAL A SSUMPTIONS !The discount rate was changed from 2.00 percent to 1.84 percent based on updated 20-year municipal bond rates. !Healthcare trend rates were reset to reflect updated cost increase expectations. !Medical per capita claims costs were updated to reflect recent experience. !Withdrawal, mortality, and salary increase rates were updated from the rates used in the July 1, 2019 PERA General Employees Plan and July 1, 2019 PERA Police and Fire Plan valuations to the rates used in the July 1, 2021 valuations. !The percent of future police and fire retirees assumed to elect coverage at retirement changed from 40 percent to 35 percent to reflect recent plan experience. !The percent of future General Employees Plan retirees assumed to elect coverage at retirement changed from 65 percent to 55 percent to reflect recent plan experience. !The inflation assumption was changed from 2.50 percent to 2.25 percent based on an updated historical analysis of inflation rates and forward-looking market expectations. 2021 C HANGES IN A CTUARIAL A SSUMPTIONS !The discount rate was changed from 2.75 percent to 2.00 percent based on updated 20-year municipal bond rates. 2020 C HANGES IN A CTUARIAL A SSUMPTIONS !The discount rate was changed from 3.71 percent to 2.75 percent based on updated 20-year municipal bond rates. !Healthcare trend rates were reset to reflect updated cost increase expectations, including the -cost health insurance plans. !Medical per capita claims costs were updated to reflect recent experience, including an adjustment to reflect age/gender-based risk scores published by the Society of Actuaries. !Salary increase rates were updated from the July 1, 2017 PERA of Minnesota General Employees and Police and Fire actuarial valuations to the rates used in the July 1, 2019 valuations. !Mortality rates were updated from the RP-2014 headcount-weighted tables to the rates used in the July 1, 2019 PERA of Minnesota General Employees and Police and Fire actuarial valuations to reflect recently-published mortality rates. !Coverage elections and assumed retirement ages were updated for police and non-police employees to reflect recent plan experience. -83- Qbhf!22:!pg!592 CITY OF ROSEMOUNT Notesto Required Supplementary Information(continued) December 31, 2023 OTHER POST-EMPLOYMENT BENEFITS PLAN (CONTINUED) 2019 C HANGES IN A CTUARIAL A SSUMPTIONS !The discount rate was changed from 3.31 percent to 3.71 percent based on updated 20-year municipal bond rates. 2018 C HANGES IN A CTUARIAL A SSUMPTIONS !The discount rate was changed from 3.78 percent to 3.31 percent based on updated 20-year municipal bond rates. -84- Qbhf!231!pg!592 SUPPLEMENTARY INFORMATION Qbhf!232!pg!592 THIS PAGE INTENTIONALLY LEFT BLANK Qbhf!233!pg!592 NONMAJOR SPECIAL REVENUE FUNDS The City reports the following nonmajor special revenue funds: Special Revenue Funds Special revenue funds are used to account for and report the proceeds of specific revenue sources that are restricted or committed to expenditures for specified purposes (other than debt service or capital projects). !PEG Fees Fund !Fire Safety Education Fund !DUI Forfeiture Fund !GIS Fund !Port Authority General Fund !TIF Spending Plan Fund !Public Safety Aid Fund Qbhf!234!pg!592 CITY OF ROSEMOUNT Nonmajor Special Revenue Funds Combining Balance Sheet as of December 31, 2023 Fire SafetyDUI PEG FeesEducationForfeitureGIS Assets Cash and investments$ 103,648$ 3,937$ 107,063$ 234,517 Receivables Accounts5,267 Interest25310262573 Prepaid items Total assets$ 109,168$ 3,947$ 107,325$ 235,090 Liabilities Accounts and contracts payable$ $ $ 570$ Accrued salaries and employee benefits payable Deposits payable 7,800 Total liabilities 8,370 Fund balances Nonspendable Restricted 109,168 98,955 Committed 3,947 235,090 Total fund balances 109,168 3,947 98,955 235,090 Total liabilities and fund balances$ 109,168$ 3,947$ 107,325$ 235,090 -85- Qbhf!235!pg!592 PortTIFPublic AuthoritySpendingSafety GeneralPlanAidTotal $ 616,186$ 2,778,429$ 1,146,141$ 4,989,921 5,267 1,139 2,801 5,038 3,943 3,943 $ 621,268$ 2,778,429$ 1,148,942$ 5,004,169 $ 1,068$ $ $ 1,638 1,604 1,604 33,130 40,930 35,802 44,172 3,943 3,943 2,778,429 1,148,942 4,135,494 581,523 820,560 585,466 2,778,429 1,148,942 4,959,997 $ 621,268$ 2,778,429$ 1,148,942$ 5,004,169 -86- Qbhf!236!pg!592 CITY OF ROSEMOUNT Nonmajor Special Revenue Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Year Ended December 31, 2023 Fire SafetyDUI PEG FeesEducationForfeitureGIS Revenues Taxes$ 22,277$ $ $ Intergovernmental Public charges for services 42,680 Investment earnings3,9361343,5447,735 Other 15,130 Donations/contributions 28,454 Total revenues 26,213 134 47,128 50,415 Expenditures Current Public safety 30,785 Culture, education, and recreation46,335 Conservation and economic development Total expenditures 46,335 30,785 Net change in fund balances (20,122) 134 16,343 50,415 Fund balances Beginning of year129,2903,813 82,612184,675 End of year$ 109,168$ 3,947$ 98,955$ 235,090 -87- Qbhf!237!pg!592 PortTIFPublic AuthoritySpendingSafety GeneralPlanAidTotal $ 170,900$ $ $ 193,177 1,143,588 1,143,588 12,750 55,430 13,25954,3945,354 88,356 19,273 34,403 28,454 216,182 54,394 1,148,942 1,543,408 30,785 46,335 179,411 179,411 179,411 256,531 36,771 54,394 1,148,942 1,286,877 548,695 2,724,035 3,673,120 $ 585,466$ 2,778,429$ 1,148,942$ 4,959,997 -88- Qbhf!238!pg!592 THIS PAGE INTENTIONALLY LEFT BLANK Qbhf!239!pg!592 BUDGETARY COMPARISON SCHEDULES Building CIP Capital Project Sub-Fund Street CIP Capital Project Sub-Fund Equipment CIP Capital Project Sub-Fund Qbhf!23:!pg!592 CITY OF ROSEMOUNT Building CIP Capital Project Sub-Fund Budgetary Comparison Schedule Year Ended December 31, 2023 Original andOver (Under) Final BudgetActualFinal Budget Revenues Investment earnings$ 27,500$ 295,679$ 268,179 Expenditures Current General government 2,5002,838 338 Capital outlay 373,0002,126,998 1,753,998 Total expenditures 375,500 2,129,836 1,754,336 Excess (deficiency) of revenues over expenditures (348,000) (1,834,157) (1,486,157) Other financing sources Transfers in 370,000 370,000 Net change in fund balances$ (348,000) (1,464,157) $ (1,116,157) Fund balances Beginning of year5,875,297 End of year$ 4,411,140 -89- Qbhf!241!pg!592 CITY OF ROSEMOUNT Street CIP Capital Project Sub-Fund Budgetary Comparison Schedule Year Ended December 31, 2023 Original andOver (Under) Final BudgetActualFinal Budget Revenues Taxes$ 959,302$ 959,302$ Public charges for service 125,000125,000 Special assessments 150,000245,592 95,592 Investment earnings 25,000137,940 112,940 Other 210,562 210,562 Total revenues 1,259,302 1,678,396 419,094 Expenditures Current General government 2,50040,547 38,047 Capital outlay 2,575,000574,802 (2,000,198) Total expenditures 2,577,500 615,349 (1,962,151) Excess (deficiency) of revenues over expenditures (1,318,198) 1,063,047 2,381,245 Other financing sources (uses) Transfers in 583,389 583,389 Transfers out (3,557,226) (3,557,226) Total other financing sources (uses) (2,973,837)(2,973,837) Net change in fund balances$ (1,318,198) (1,910,790) $ (592,592) Fund balances Beginning of year5,847,763 End of year$ 3,936,973 -90- Qbhf!242!pg!592 CITY OF ROSEMOUNT Equipment CIP Capital Project Sub-Fund Budgetary Comparison Schedule Year Ended December 31, 2023 Original andOver (Under) Final BudgetActualFinal Budget Revenues Taxes$ 900,000$ 900,000$ Investment earnings 10,0006,371 (3,629) Other 2,431 2,431 Total revenues 910,000 908,802 (1,198) Expenditures Current General government 2,5002,500 Capital outlay 756,200823,693 67,493 Debt service Principal retirement 130,900405,857 274,957 Interest and fiscal charges 22,30079,410 57,110 Total expenditures 911,900 1,311,460 399,560 Excess (deficiency) of revenues over expenditures (1,900) (402,658) (400,758) Other financing sources Issuance of debt 297,234 297,234 Sale of capital assets 80,00020,384 (59,616) Transfers in 300,000 300,000 Total other financing sources 80,000 617,618 537,618 Net change in fund balances$ 78,100 214,960$ 136,860 Fund balances Beginning of year520,104 End of year$ 735,064 -91- Qbhf!243!pg!592 NONMAJOR ENTERPRISE FUNDS The City reports the following nonmajor enterprise funds: Enterprise Funds Enterprise funds may be used to report any activity for which a fee is charged to external users for goods or services, and must be used for activities which meet certain debt or cost recovery criteria. !The Street Lighting Fund accounts for the activities of the Citys street lighting operations. !The Arena Fund accounts for the activities of the Citys ice arena operations. Qbhf!244!pg!592 CITY OF ROSEMOUNT Nonmajor Enterprise Funds Combining Statement of Net Position as of December 31, 2023 Street LightingArenaTotal Assets Current assets Cash and investments$ 103,913$ 594,387$ 698,300 Receivables Accounts53,091 92,188 145,279 Interest2541,451 1,705 Special assessments9,304 9,304 Prepaid items 15,401 15,401 Total current assets 166,562 703,427 869,989 Noncurrent assets Capital assets Buildings 2,453,200 2,453,200 Machinery and equipment 194,622 194,622 Less accumulated depreciation/amortization (1,526,132) (1,526,132) Total capital assets 1,121,690 1,121,690 Total assets 166,5621,825,117 1,991,679 Deferred outflows of resources 36,783 36,783 Total assets and deferred outflows of resources$ 166,562$ 1,861,900$ 2,028,462 Liabilities Current liabilities Accounts and contracts payable$ 18,088$ $ 18,088 Accrued salaries and employee benefits payable 5,683 5,683 18,854 18,854 Total current liabilities 18,088 24,537 42,625 Noncurrent liabilities Compensated absences payable 20,426 20,426 137,676 137,676 Total noncurrent liabilities 158,102 158,102 Total liabilities 18,088 182,639 200,727 Deferred inflows of resources 44,441 44,441 Net position Investment in capital assets 1,121,690 1,121,690 Unrestricted 148,474 513,130 661,604 Total net position 148,474 1,634,820 1,783,294 Total liabilities, deferred inflows of resources, and net position$ 166,562$ 1,861,900$ 2,028,462 -92- Qbhf!245!pg!592 CITY OF ROSEMOUNT Nonmajor Enterprise Funds Combining Statement of Revenues, Expenses, and Changes in Fund Net Position Year Ended December 31, 2023 Street LightingArenaTotal Operating revenues Charges for services$ 249,667$ 539,572$ 789,239 Surcharges and penalties1,703 1,703 Total operating revenues 251,370 539,572 790,942 Operating expenses Personal services 266,030 266,030 Supplies 12621,062 21,188 Professional services and charges 49,526 49,526 Other services and charges237,276293,552 530,828 Depreciation/amortization 60,000 60,000 Total operating expenses 237,402 690,170 927,572 Operating income (loss) 13,968 (150,598) (136,630) Nonoperating revenue Intergovernmental 17 17 Investment earnings 3,67323,573 27,246 Total nonoperating revenue 3,673 23,590 27,263 Income (loss) before contributions and transfers 17,641 (127,008) (109,367) Capital contributions, including special assessments9,077 9,077 Transfers in 130,000 130,000 Transfers out (3,500) (3,500) Change in net position 26,718 (508) 26,210 Net position Beginning of year121,756 1,635,328 1,757,084 End of year$ 148,474$ 1,634,820$ 1,783,294 -93- Qbhf!246!pg!592 CITY OF ROSEMOUNT Nonmajor Enterprise Funds Combining Statement of Cash Flows Year Ended December 31, 2023 Street LightingArenaTotal Cash flows from operating activities Cash received from customers$ 245,238$ 502,047$ 747,285 Cash payments to suppliers (240,339) (365,191) (605,530) Cash payments to employees for services (266,991) (266,991) Net cash flows from operating activities 4,899 (130,135) (125,236) Cash flows from noncapital financing activities Intergovernmental 17 17 Transfers in 130,000 130,000 Transfers out (3,500) (3,500) Net cash flows from noncapital financing activities 126,517 126,517 Cash flows from capital and related financing activities Acquisition and construction of capital assets (6,995) (6,995) Capital contributions 9,077 9,077 Net cash flows from capital and related financing activities 9,077 (6,995) 2,082 Cash flows from investing activities Interest and changes in fair value on investments 3,743 24,306 28,049 Net increase in cash and cash equivalents 17,719 13,693 31,412 Cash and cash equivalents Beginning of year 86,194 580,694 666,888 End of year$ 103,913$ 594,387$ 698,300 Reconciliation of operating income (loss) to net cash flows from operating activities Operating income (loss) $ 13,968$ (150,598)$ (136,630) Adjustments to reconcile operating income (loss) to net cash flows from operating activities Depreciation/amortization 60,000 60,000 Change in assets, deferred outflows of resources, liabilities, and deferred inflows of resources Accounts and special assessments receivable (6,132) (37,525) (43,657) Prepaid items (1,051) (1,051) Accounts and contracts payable (2,937) (2,937) Accrued salaries and employee benefits payable 279 279 Compensated absences payable 3,730 3,730 Pension-related deferrals and liabilities 12,602 12,602 OPEB-related deferrals and liabilities (17,572) (17,572) Total adjustments (9,069) 20,463 11,394 Net cash flows from operating activities$ 4,899$ (130,135)$ (125,236) -94- Qbhf!247!pg!592 STATISTICAL SECTION (UNAUDITED) TAB Qbhf!248!pg!592 Qbhf!249!pg!592 STATISTICAL TABLES (UNAUDITED) This part of the City) Annual Comprehensive Financial Report (ACFR) presents detailed information as a context for understanding this years financial statements, note disclosures, and supplementary information. This information has not been audited by the independent auditor. The contents of the statistical section include: Financial Trends These tables contain trend information that may assist the reader in assessing the Citys current financial performance by placing it in historical perspective. Revenue Capacity These tables contain information to assist the reader in assessing the Citys most significant local revenue sourceproperty taxes. Debt Capacity These tables present information that may assist the reader in analyzing the affordability of the Citys current levels of outstanding debt and the Citys ability to issue additional debt in the future. Demographic and Economic Information These tables offer economic and demographic indicators that are commonly used for financial analysis and that can assist the reader in understanding the Citys present and ongoing financial status. Operating Information These tables contain service and infrastructure indicators that can assist the reader in understanding how the information in the Citys financial report relates to the services the City provides and the activities it performs. Source Unless otherwise noted, the information in these tables is derived from ACFR for the relevant year. Qbhf!24:!pg!592 CITY OF ROSEMOUNT Net Position by Component Last Ten Fiscal Years (accrual basis of accounting) Fiscal Year 2014201520162017 Governmental activities Net investment in capital assets$ 58,438,402$ 64,684,403$ 69,942,544$ 74,294,033 Restricted 9,698,513 9,638,141 7,113,065 7,151,722 Unrestricted 17,913,535 13,031,913 13,100,682 14,090,028 Total governmental activities net position$ 86,050,450$ 87,354,457$ 90,156,291$ 95,535,783 Business-type activities Net investment in capital assets$ 98,194,408$ 96,808,557$ 98,722,624$ 97,328,281 Unrestricted 19,348,437 20,376,753 21,739,120 23,521,090 Total business-type activities net position$ 117,542,845$ 117,185,310$ 120,461,744$ 120,849,371 Primary government Net investment in capital assets$ 156,632,810$ 161,492,960$ 168,665,168$ 171,622,314 Restricted 9,698,513 9,638,141 7,113,065 7,151,722 Unrestricted 37,261,972 33,408,666 34,839,802 37,611,118 Total primary government net position$ 203,593,295$ 204,539,767$ 210,618,035$ 216,385,154 Note:TheCityimplementedGASBStatementNo.68infiscal2015,recordingachangeinaccountingprinciplethat decreased unrestricted net position. Prior year balances were not restated. -95- Qbhf!251!pg!592 201820192020202120222023 $ 80,094,490$ 85,993,734$ 89,980,056$ 93,890,840$ 92,676,025$ 98,814,701 8,108,470 6,255,555 6,372,033 7,888,401 7,654,670 13,519,213 14,596,678 18,205,045 24,068,714 24,881,502 27,945,657 26,825,014 $ 102,799,638$ 110,454,334$ 120,420,803$ 126,660,743$ 128,276,352$ 139,158,928 $ 97,977,645$ 98,007,299$ 99,300,829$ 102,152,720$ 114,082,422$ 125,338,784 26,994,489 28,881,892 32,661,481 37,150,043 43,725,821 49,997,543 $ 124,972,134$ 126,889,191$ 131,962,310$ 139,302,763$ 157,808,243$ 175,336,327 $ 178,072,135$ 184,001,033$ 189,280,885$ 196,043,560$ 206,758,447$ 224,153,485 8,108,470 6,255,555 6,372,033 7,888,401 7,654,670 13,519,213 41,591,167 47,086,937 56,730,195 62,031,545 71,671,478 76,822,557 $ 227,771,772$ 237,343,525$ 252,383,113$ 265,963,506$ 286,084,595$ 314,495,255 -96- Qbhf!252!pg!592 CITY OF ROSEMOUNT Changes in Net Position Last Ten Fiscal Years (accrual basis of accounting) Fiscal Year 2014201520162017 Expenses Governmental activities General government$ 2,961,500$ 2,878,070$ 4,426,817$ 3,859,090 Public safety 4,233,610 4,378,347 5,629,866 5,170,637 Public works 5,764,176 4,468,049 4,765,115 5,822,738 Culture, education, and recreation 1,613,600 1,643,886 1,959,224 2,042,299 Conservation and economic development 1,032,304 53,040 3,968 4,315 Interest and fiscal charges 501,682 569,722 476,121 308,567 Total governmental activities expenses$ 16,106,872$ 13,991,114$ 17,261,111$ 17,207,646 Business-type activities Water$ 1,962,833$ 2,219,781$ 2,075,460$ 2,175,626 Sewer 2,522,913 2,575,330 2,742,402 2,837,550 Storm water 1,122,839 1,117,526 1,228,697 1,275,073 Street lighting Arena 493,943 497,838 510,968 484,903 Total business-type activities 6,102,528 6,410,475 6,557,527 6,773,152 Total primary government expenses$ 22,209,400$ 20,401,589$ 23,818,638$ 23,980,798 Program revenues Governmental activities Charges for services General government$ 3,202,744$ 3,182,769$ 3,128,969$ 3,286,273 Public safety 146,973 151,168 150,571 134,893 Public works 59,417 99,060 54,893 100,038 Culture, education, and recreation 571,222 728,567 392,102 779,541 Operating grants and contributions 20,631 1,509 General government 283,095 406,657 547,505 366,654 Public safety 53,515 41,235 41,235 42,495 Public works 3,736 7,347 2,617 1,337 Culture, education, and recreation 22,536 23,000 24,000 25,000 Conservation and economic development Capital grants and contributions General government 1,988,610 Public safety 18,131 3,918 6,358 Public works 4,318,692 1,650,864 3,170,374 3,538,480 Culture, education, and recreation 419 293 Conservation and economic development 740,660 287,090 7,000 33,629 Total governmental activities program revenues$ 11,409,331$ 6,577,757$ 7,544,234$ 8,316,500 -97- Qbhf!253!pg!592 201820192020202120222023 $ 3,605,197$ 3,826,860$ 4,972,215$ 4,103,373$ 2,971,915$ 3,548,030 5,235,993 5,332,313 5,259,828 5,921,296 7,327,325 8,746,821 5,163,908 5,692,171 7,089,996 8,598,676 10,471,901 7,886,423 2,119,418 2,217,403 1,982,191 2,282,462 2,786,447 2,765,827 61,637 56,611 1,160,449 167,994 1,521,954 1,608,804 295,431 281,999 241,623 256,608 195,474 2,831,486 $ 16,481,584$ 17,407,357$ 20,706,302$ 21,330,409$ 25,275,016$ 27,387,391 $ 2,156,694$ 2,845,741$ 2,381,646$ 2,435,714$ 2,370,105$ 3,080,960 3,029,482 3,053,021 3,309,194 3,248,320 3,430,121 3,845,859 1,330,580 1,732,753 1,935,245 1,977,377 1,680,565 1,794,345 193,114 206,117 258,002 237,402 659,827 550,487 501,011 540,369 669,074 690,170 7,176,583 8,182,002 8,320,210 8,407,897 8,407,867 9,648,736 $ 23,658,167$ 25,589,359$ 29,026,512$ 29,738,306$ 33,682,883$ 37,036,127 $ 4,226,249$ 3,915,953$ 4,083,135$ 4,643,537$ 5,094,283$ 6,652,690 136,077 149,992 109,511 155,462 169,726 191,194 107,057 153,036 138,741 215,879 243,398 117,310 1,321,699 1,151,077 1,374,009 1,420,951 1,847,556 1,986,346 2,301 5,629 92 384,207 418,138 383,354 551,252 792,616 1,817,172 42,960 300,431 330,711 315,579 367,217 362,735 3,326 410 2,710 3,659 48,709 97,090 30,263 30,263 38,339 46,109 155,122 51,679 16,632 11,846 18,553 4,819,520 3,925,601 8,022,818 4,885,404 8,271,736 10,656,942 250,973 2,777 155,223 15,000 698,996 600 1,200 1,200 1,200 1,500 1,200 $ 11,339,563$ 10,060,724$ 14,658,304$ 12,241,333$ 17,012,492$ 22,633,446 -98- (continued) Qbhf!254!pg!592 CITY OF ROSEMOUNT Changes in Net Position (continued) Last Ten Fiscal Years (accrual basis of accounting) Fiscal Year 2014201520162017 Program revenues (continued) Business-type activities Charges for services Water$ 2,379,147$ 2,552,123$ 2,692,740$ 3,041,642 Sewer1,733,6461,873,6871,996,1302,126,771 Storm water1,350,2591,544,1581,387,8171,693,845 Street lighting Arena 392,631408,874430,103441,059 Operating grants and contributions Water9,90124,24884,042 Sewer operations Storm water19,680 Arena Capital grants and contributions Water180,56875,6221,041,806216,454 Sewer operations98,86385,8481,153,536204,114 Storm water193,40242,708989,073210,802 Street lighting Total business-type activities program revenues6,358,0976,583,0209,715,4538,018,729 Total primary government program revenues$17,767,428$13,160,777$17,259,687$16,335,229 Net (expense) revenue Governmental activities$ (4,697,541)$ (7,413,357)$ (9,716,877)$ (8,891,146) Business-type activities255,569172,5453,157,9261,245,577 Total primary government net expense$ (4,441,972)$ (7,240,812)$ (6,558,951)$ (7,645,569) General revenues and other changes in net position Governmental activities Property, franchise, and other taxes$10,992,756$11,185,420$11,442,397$11,851,837 Tax increments646,636720,963764,268832,533 Grants and contributions not restrict to specific programs 540,887179,966122,731287,393 Investment earnings (charges) 7,328 Gain on the sale of capital assets 103,615104,237103,394171,294 Other (2,314,720)(31,534)85,9211,127,581 Transfers Total governmental activities9,969,17412,166,38012,518,71114,270,638 Business-type activities 610,308247,698204,429269,631 Investment earnings (charges) Transfers2,314,72031,534(85,921)(1,127,581) Total business-type activities2,925,028279,232118,508(857,950) Total primary government12,894,20212,445,61212,637,21913,412,688 Change in net position Governmental activities5,271,6334,753,0232,801,8345,379,492 Business-type activities3,180,597451,7773,276,434387,627 Total primary government$ 8,452,230$ 5,204,800$ 6,078,268$ 5,767,119 -99- Qbhf!255!pg!592 201820192020202120222023 $ 3,567,275$ 3,301,002$ 4,438,036$ 5,093,320$ 5,859,588$ 6,140,418 2,351,9862,425,5483,004,9013,217,7513,631,5644,487,177 1,981,3121,757,7472,553,7472,750,8263,693,2563,023,579 246,554235,641277,200251,370 448,445437,842312,742443,353468,363539,572 58,4117206,3023,34811,48915,467 7129265931,99040 2,5213,28957434,61239 31434325482717 402,788635,944230,9051,361,3591,389,5352,247,599 417,279483,220599,0161,278,4633,818,0761,569,234 525,3051,012,992611,8621,604,6031,822,0822,732,752 3,6206,4737,4929,077 9,752,80110,058,56212,012,24315,996,55821,016,07421,016,341 $21,092,364$20,119,286$26,670,547$28,237,891$38,028,566$43,649,787 $ (5,142,021)$ (7,346,633)$ (6,047,998)$ (9,089,076)$ (8,262,524)$ (4,753,945) 2,576,2181,876,5603,692,0337,588,66112,608,20711,367,605 $ (2,565,803)$ (5,470,073)$ (2,355,965)$ (1,500,415)$ 4,345,683$ 6,613,660 $12,266,224$12,699,478$13,397,823$13,914,510$14,405,184$15,180,708 863,105865,476959,5861,076,6471,138,5261,348,580 1,833,9332,756,80551,660 328,692667,734495,367(46,924)(1,104,124)2,125,669 33,78325,155 89,67279,69449,133161,86390,371205,438 (1,141,817)655,164(746,530)222,920(7,408,629)(3,275,534) 12,405,87615,001,32916,014,46715,329,0169,878,13315,636,521 404,728695,661634,556(25,288)(1,511,356)2,884,945 1,141,817(655,164)746,530(222,920)7,408,6293,275,534 1,546,54540,4971,381,086(248,208)5,897,2736,160,479 13,952,42115,041,82617,395,55315,080,80815,775,40621,797,000 7,263,8557,654,6969,966,4696,239,9401,615,60910,882,576 4,122,7631,917,0575,073,1197,340,45318,505,48017,528,084 $11,386,618$ 9,571,753$15,039,588$13,580,393$20,121,089$28,410,660 -100- Qbhf!256!pg!592 CITY OF ROSEMOUNT Fund Balances of Governmental Funds Last Ten Fiscal Years (modified accrual basis of accounting) Fiscal Year 2014201520162017 General Fund Nonspendable$ 66,238$ 69,348$ $ Assigned2,808,7942,981,6322,969,7012,222,507 Unassigned6,288,6156,506,6976,918,8337,333,743 Total General Fund$ 9,163,647$ 9,557,677$ 9,888,534$ 9,556,250 All other governmental funds Nonspendable $ 10,549$ 10,606$ 10,113$ 444 Restricted7,986,47711,380,2589,301,2514,854,162 Committed290,834190,941181,276230,162 Assigned7,330,5016,923,7558,397,77110,804,425 Unassigned Total all other governmental funds$ 15,618,361$ 18,505,560$ 17,890,411$ 15,889,193 Total all funds$ 24,782,008$ 28,063,237$ 27,778,945$ 25,445,443 -101- Qbhf!257!pg!592 201820192020202120222023 $ 33,484$ $ $ $ 44,016$ 97,867 2,458,337 2,665,850 4,150,243 3,575,041 3,465,566 3,376,983 7,503,588 7,893,190 8,143,687 9,129,028 8,815,419 10,034,945 $ 9,995,409$ 10,559,040$ 12,293,930$ 12,704,069$ 12,325,001$ 13,509,795 $ 548$ 529$ 455$ 2,267$ 4,001$ 3,943 5,375,931 4,921,523 4,563,428 4,666,788 4,959,849 60,470,480 223,619 517,102 590,017 634,527 733,182 820,560 11,300,057 13,856,932 17,844,916 16,180,855 20,015,043 12,788,238 (696,435) $ 16,900,155$ 19,296,086$ 22,998,816$ 21,484,437$ 25,712,075$ 73,386,786 $ 26,895,564$ 29,855,126$ 35,292,746$ 34,188,506$ 38,037,076$ 86,896,581 -102- Qbhf!258!pg!592 CITY OF ROSEMOUNT Changes in Fund Balances of Governmental Funds Last Ten Fiscal Years (modified accrual basis of accounting) Fiscal Year 2014201520162017 Revenues Taxes $ 10,747,756$ 10,940,420$ 11,167,397$ 11,591,837 Tax increments 646,636720,963794,268832,533 Intergovernmental 2,509,924882,930674,2201,216,200 Public charges for services 3,132,5563,352,2192,826,2313,457,253 Licenses and permits 730,765694,765792,557741,243 Fines and forfeits 116,384114,580108,561101,327 Special assessments 2,123,1992,368,4031,035,044718,051 Investment earnings and other3,135,3951,240,234508,1301,546,665 Total revenues23,142,61520,314,51417,906,40820,205,109 Expenditures Current General government1,857,1561,904,0142,009,5702,211,340 Public safety3,762,8264,014,4114,072,1894,306,808 Public works3,192,4872,957,9523,005,4194,395,373 Culture, education, and recreation1,304,8671,298,2711,516,7201,546,723 Conservation and economic development1,271,493937,761967,9481,042,468 Capital outlay9,470,4326,831,6585,087,1075,422,617 Debt service Principal1,580,0003,470,0002,165,0002,240,000 Interest and fiscal charges508,605573,607495,638384,544 Total expenditures22,947,86621,987,67419,319,59121,549,873 Excess (deficiency) of revenues over expenditures194,749(1,673,160)(1,413,183)(1,344,764) Other financing sources (uses) Issuance of debt2,400,0004,680,0001,055,000 Premium on debt issued180,63761,287 Payment of refunded debt(3,275,000) Sale of capital assets348,33569,578407,58142,394 Transfers in1,908,7551,008,893851,4031,743,745 Transfers out(499,617)(984,809)(130,093)(616,164) Total other financing sources (uses)4,157,4734,954,2991,128,891(988,738) Net change in fund balances$ 4,352,222$ 3,281,139$ (284,292)$ (2,333,502) Debt service as a percentage of noncapital expenditures15.5%26.7%18.7%16.3% -103- Qbhf!259!pg!592 201820192020202120222023 $ 13,505,741$ 13,948,046$ 14,699,508 $ 11,986,223$ 12,319,478$ 12,972,824 1,076,647 1,138,526 1,348,580 863,105 865,476 959,586 943,105 6,657,974 2,780,968 1,570,847 3,130,311 4,965,309 4,919,011 5,984,786 6,649,106 4,811,376 4,309,059 4,545,981 1,374,330 1,380,855 2,162,254 884,165 925,938 1,098,631 86,802 97,024 120,522 94,281 109,083 75,452 1,327,324 1,184,338 345,427 1,895,665 639,203 2,742,173 1,886,005 1,966,868 2,912,156 1,301,910 2,034,262 6,571,687 23,991,667 24,265,416 30,272,112 24,534,870 32,425,811 34,678,052 2,051,296 2,173,466 3,073,849 2,404,411 2,422,438 2,679,377 4,651,700 4,702,502 4,954,705 5,825,736 6,207,003 6,751,204 3,125,886 3,825,266 3,861,369 3,957,642 4,240,019 4,818,952 1,663,618 1,752,993 1,534,088 1,746,798 2,054,552 2,145,233 1,163,973 1,186,112 1,884,516 1,368,915 1,437,394 1,477,961 9,276,566 7,112,935 10,302,698 10,849,802 11,172,883 46,112,127 1,426,727 1,567,033 1,729,931 1,197,325 1,261,775 1,500,362 337,407 324,042 291,068 300,152 238,907 1,289,155 23,697,173 22,644,349 27,632,224 27,650,781 29,034,971 66,774,371 294,494 1,621,067 2,639,888 (3,115,911) 3,390,840 (32,096,319) 1,111,848 166,131 1,182,844 300,222 176,175 80,545,301 83,871 1,355,133 68,130 269,903 144,594 92,443 73,014 20,384 226,703 1,273,584 1,738,582 1,749,006 6,406,073 6,496,508 (334,925) (371,123) (268,288) (130,000) (6,197,532) (7,461,502) 1,155,627 1,338,495 2,797,732 2,011,671 457,730 80,955,824 $ 1,450,121$ 2,959,562$ 5,437,620$ (1,104,240)$ 3,848,570$ 48,859,505 12.2% 12.2% 11.7% 7.9% 8.2% 12.9% -104- Qbhf!25:!pg!592 CITY OF ROSEMOUNT Tax Capacity Value and Estimated Actual Value of Taxable Property Last Ten Fiscal Years Commercial/ Industrial,Less Public Utility,Captured PayableResidentialRailroads, andAgriculturalTax Increment YearPropertyPersonal PropertyApartmentsPropertyTax Capacity 2014$ 15,343,175$ 6,461,193$ 429,162$ 453,593$ (572,445) 201517,060,9866,524,555432,830485,331(700,911) 201618,556,8696,750,576439,562472,228(787,267) 201719,796,1927,047,420554,489477,044(850,929) 201821,114,1077,310,391648,226487,076(932,688) 201922,783,9817,748,234663,731526,943(973,157) 202024,952,1147,896,314720,361523,763(1,110,017) 202126,853,7888,422,200790,874549,661(1,291,286) 202228,559,3268,461,890893,465574,297(1,392,393) 202335,297,2418,831,7171,180,866703,773(1,895,547) Note:Thetaxcapacity(assessedtaxablevalue)ofthepropertyiscalculatedbyapplyingastatutoryformulatothe estimated market value of the property. Source: Dakota County -105- Qbhf!261!pg!592 LessPlusEstimatedTax Capacity ContributionsDistributionsTotal NetTotal DirectActualValue as a to FiscalFrom FiscalTax CapacityTax CapacityTaxablePercentage of Disparities PoolDisparities PoolValueRateValueActual Value $ (2,371,175)$ 2,473,363$ 22,216,866 47.676$ 1,948,614,357 1.14% (2,418,196) 2,458,678 23,843,273 45.152 2,127,597,965 1.12 (2,446,807) 2,483,763 25,468,924 43.149 2,287,080,004 1.11 (2,515,404) 2,723,425 27,232,237 41.832 2,434,763,942 1.12 (2,654,383) 2,955,189 28,927,918 40.961 2,589,101,527 1.12 (2,760,359) 3,186,770 31,176,143 39.355 2,782,042,325 1.12 (2,900,702) 3,460,783 33,542,616 38.580 3,007,550,443 1.12 (2,949,134) 3,787,267 36,163,370 36.954 3,230,193,428 1.12 (3,180,320) 4,044,531 37,960,796 36.949 3,413,351,588 1.11 (3,172,246) 4,105,339 45,051,143 32.345 4,117,690,488 1.09 -106- Qbhf!262!pg!592 CITY OF ROSEMOUNT Property Tax Rates (1) Direct and Overlapping Governments Last Ten Fiscal Years Total City Direct Rates (2)Overlapping Rates (3) Direct Other Overlapping FiscalDebtTotalDakotaIndependent School DistrictSpecial ServiceCountyNo. 196No. 199No. 200DistrictsTax Rate YearOperatingCity 2014 47.676 47.676 31.827 27.606 33.418 23.052 5.538 112.647 2015 45.152 45.152 29.633 23.271 34.864 20.965 5.033 103.089 2016 43.149 43.149 28.570 24.317 30.272 20.938 5.063 101.099 2017 41.832 41.832 28.004 23.336 28.572 20.305 4.907 98.079 2018 40.961 40.961 26.580 21.352 26.680 20.545 4.307 93.200 2019 39.355 39.355 25.386 20.613 26.537 19.079 4.227 89.581 2020 38.580 38.580 24.133 19.860 22.896 17.924 4.030 86.603 2021 36.954 36.954 22.716 20.046 23.368 16.757 3.802 83.518 2022 36.949 36.949 21.630 19.971 22.296 16.214 3.729 82.279 2023 32.345 32.345 18.816 17.904 20.009 14.207 3.201 72.266 Informationreflectstotaltaxratesleviedbyeachentity.TaxratesareexpressedintermsoftaxAtaxcapacityis (1) determinedbymultiplyingitstaxablemarketvaluebyastatedeterminedclassrate.Classratesvarybypropertytypeandchange periodically based on state legislation. DakotaCountynolongerprovidesabreakdownbetweenoperatinganddebtservicetaxratesbeginningin2020,prioryearrateswerenot (2) readily available. (3)OverlappingratesarethoseoflocalandcountygovernmentsthatapplytopropertyownerswithintheCity.Notalloverlappingratesapply Source: Dakota County -107- Qbhf!263!pg!592 CITY OF ROSEMOUNT Principal Property Taxpayers Current Fiscal Year and Nine Years Prior 20232014 PercentagePercentage of Totalof Total Net TaxCity TaxNet TaxCity Tax CapacityCapacityCapacityCapacity TaxpayerValueRankValueValueRankValue Flint Hills Resources Pine Bend, LLC$3,547,78917.71%$2,947,426112.99% Northern States Power Co.274,41820.60345,06821.52 Clarel Corporation (Cub Foods)217,89430.47185,68630.82 Dakota Aggregates, LLC210,73440.46 Northern Natural Gas Co.206,40050.45127,29260.56 146th Street Partners, LP (Waterford Commons)202,87060.44168,25440.74 Hawkins, Inc.194,31870.42102,64280.45 Rosemount Senior Living Associates188,48280.41 Secure Mini Storage Limited Partnership172,15990.37 Limerick Way LLC167,654100.36 CF Industries, Inc. (Cenex)128,80650.57 Minnesota Pipeline Co.111,57570.49 Minnesota Energy Corp.89,20090.39 Rosemount Crossing, LLC (Aldi)85,250100.38 $5,382,71811.70%$4,291,19918.91% Source: Dakota County -108- Qbhf!264!pg!592 THIS PAGE INTENTIONALLY LEFT BLANK Qbhf!265!pg!592 CITY OF ROSEMOUNT Property Tax Levies and Collections Last Ten Fiscal Years Collected Within the Fiscal Year of Levy (2)Total Collections to Date Total TaxPercentagePercentage Delinquent FiscalLevy forofTaxof YearFiscal Year (1)AmountLevyCollections (2)AmountLevy 2014$ 11,031,983$ 10,986,828 99.59 %$ 45,155$ 11,031,983 100.00% 2015 11,313,577 11,279,075 99.70 34,502 11,313,577 100.00 2016 11,465,695 11,417,277 99.58 48,418 11,465,695 100.00 2017 11,833,975 11,802,700 99.74 27,553 11,830,253 99.97 2018 12,311,425 12,253,448 99.53 56,432 12,309,880 99.99 2019 12,730,971 12,667,353 99.50 63,294 12,730,647 100.00 2020 13,433,951 13,362,417 99.47 62,273 13,424,690 99.93 2021 14,885,966 14,840,607 99.70 33,742 14,874,349 99.92 2022 15,521,191 15,479,728 99.73 24,957 15,504,685 99.89 2023 16,284,886 16,222,072 99.61 16,222,072 99.61 (1)Includes fiscal disparity revenues. (2)Includes fiscal disparity revenues and is net of county/state adjustments. Source: Dakota County -109- Qbhf!266!pg!592 CITY OF ROSEMOUNT Ratios of Outstanding Debt by Type Last Ten Fiscal Years Governmental Activities GeneralSpecialTaxNet ObligationAssessmentIncrementFinancedLeaseSubscriptionPremiums Fiscal YearBondsBondsBondsPurchaseObligationsLiabilities(Discounts) 2014$ 2,010,000$ 7,180,000$ 6,925,000$ $ $ $ 2015 3,100,000 5,865,000 9,985,000 2016 1,345,000 4,150,000 9,665,000 166,750 2017 1,215,000 3,460,000 6,025,000 152,863 2018 1,075,000 3,430,000 5,635,000 245,121 222,848 2019 935,000 2,535,000 5,225,000 289,219 194,982 2020 795,000 1,775,000 4,495,000 925,671 446,461 167,116 2021 645,000 1,320,000 4,195,000 824,482 555,547 139,250 2022 495,000 850,000 3,880,000 697,639 531,790 111,385 2023 80,475,000 360,000 3,550,000 567,253 611,450 256,675 1,419,531 Note 1: Note 2: See Demographic and Economic Statistics schedule for population and personal income information. -110- Qbhf!267!pg!592 Business-Type Activities GeneralNetTotalPercentage RevenueObligationLeasePremiumsPrimaryof Personal BondsBondsObligations(Discounts)GovernmentPer CapitaIncome $ 1,400,000$ $ $ $ 17,515,000$ 779 1.5% 2,515,000 21,465,000 932 1.7 2,090,000 82,292 17,499,042 743 1.4 1,645,000 74,063 12,571,926 525 0.9 1,255,000 30,252 65,834 11,959,055 491 0.8 1,110,000 18,804 57,605 10,365,610 411 0.7 965,000 79,727 49,376 9,698,351 378 0.6 815,000 60,664 41,147 8,596,090 329 0.5 660,000 40,994 32,917 7,299,725 271 0.4 500,000 27,425,000 26,065 1,154,089 116,345,063 4,318 6.2 -111- Qbhf!268!pg!592 CITY OF ROSEMOUNT Ratios of Net General Bonded Debt Outstanding Last Ten Fiscal Years Less Amounts GeneralRestricted forMarketPercentage of FiscalObligationRepaying Value ofMarket Value of YearBonds (1)PrincipalTotalPropertyProperty 2014$ 2,010,000$ 1,052,999$ 957,001$ 1,948,614,357 0.05 % 2015 3,100,000 2,332,797 767,203 2,127,597,965 0.04 2016 1,345,000 709,894 635,106 2,287,080,004 0.03 2017 1,215,000 734,785 480,215 2,434,763,942 0.02 2018 1,075,000 753,685 321,315 2,589,101,527 0.01 2019 935,000 716,769 218,231 2,782,042,325 0.01 2020 795,000 289,724 505,276 3,007,550,443 0.02 2021 645,000 295,849 349,151 3,230,193,428 0.01 2022 495,000 316,899 178,101 3,413,351,588 0.01 2023 81,826,851 6,667,660 75,159,191 4,117,690,488 1.83 (1)Includes governmental activities general obligation bonds per the table for outstanding debt by type. (2) See Demographic and Economic Statistics schedule for population and personal income information. Note: Source: -112- Qbhf!269!pg!592 Percentage of Total CityTotal CityPercentage Tax CapacityTax Capacityof PersonalPer ValueValuePopulation (2)Income (2)Capita $ 22,687,123 4.22 % 22,490 0.08 %$ 43 24,503,702 3.13 23,042 0.06 33 26,219,235 2.42 23,559 0.05 27 27,875,145 1.72 23,965 0.03 20 29,559,800 1.09 24,342 0.02 13 31,722,889 0.69 25,202 0.01 9 34,092,552 1.48 25,650 0.03 20 36,616,523 0.95 26,133 0.02 13 38,488,978 0.46 26,943 0.01 7 46,013,597 163.34 26,943 3.99 2,790 -113- Qbhf!26:!pg!592 THIS PAGE INTENTIONALLY LEFT BLANK Qbhf!271!pg!592 CITY OF ROSEMOUNT Direct and Overlapping Governmental Activities Debt December 31, 2023 Estimated EstimatedShare of Net DebtPercentageOverlapping Governmental UnitOutstandingApplicable (1)Debt Overlapping debt Dakota County (2)$ %$ 97,905,000 15.169 14,851,209 ISD No. 199, Inver Grove Heights 51,130,000 4.864 2,486,963 ISD No. 200, Hastings 68,547,524 0.101 69,233 Metropolitan Council (3) 1,717,186,171 0.059 1,006,786 Total overlapping debt 1,934,768,695 18,414,192 Direct debt City of Rosemount direct debt 87,239,909 100.000 87,239,909 Total direct and overlapping debt$ 2,022,008,604 $ 105,654,101 (1)Thepercentageofoverlappingdebtapplicableisestimatedusingtaxcapacity.Applicablepercentageswere estimatedbydeterminingtheportionofthegovernmentaltaxcapacitythatiswithintheboundariesand (2)Dakota County did not have any outstanding general obligation debt supported by taxes at year-end. (3)TheabovedebtincludesalloutstandinggeneralobligationdebtoftheMetropolitanCouncilsupportedbytaxes. TheMetropolitanCouncilalsohasgeneralobligationsewerrevenue,wastewaterrevenue,andradiorevenuebonds andleaseobligationsoutstanding,allofwhicharesupportedentirelybyrevenuesandarenotincludedinthe overlapping debt or debt ratios sections above. Note:Overlappinggovernmentsarethosethatcoincide,atleastinpart,withthegeographicboundariesoftheCity.This scheduleestimatestheportionoftheoutstandingdebtofthoseoverlappinggovernmentsthatisbornebythe residentsandbusinessesoftheCity.Thisprocessrecognizesthat,whenconsideringtheabilitytoissueand repaylong-termdebt,theentiredebtburdenbornebytheresidentsandbusinessesshouldbetakenintoaccount. However,thisdoesnotimplythateverytaxpayerisaresidentand,therefore,responsibleforrepayingthedebtof each overlapping government. Source:Dakota County Property Taxation Office and related Annual Comprehensive Financial Reports -114- Qbhf!272!pg!592 CITY OF ROSEMOUNT Legal Debt Margin Information Last Ten Fiscal Years Fiscal Year 2014201520162017 Debt limit$ 58,458,431$ 63,827,939$ 68,612,400$ 73,042,918 Total net debt applicable to the limit 2,010,000 3,100,000 1,345,000 1,215,000 Legal debt margin$ 56,448,431$ 60,727,939$ 67,267,400$ 71,827,918 Total net debt applicable to the limit as a percentage of debt limit 3.44% 4.86% 1.96% 1.66% -115- Qbhf!273!pg!592 201820192020202120222023 $ 77,673,046$ 83,461,270$ 90,226,513$ 96,905,803$ 102,400,548$ 123,530,715 1,075,000 935,000 795,000 645,000 495,000 81,826,851 $ 76,598,046$ 82,526,270$ 89,431,513$ 96,260,803$ 101,905,548$ 41,703,864 1.38% 1.12% 0.88% 0.67% 0.48% 66.24% Legal Debt Margin Calculations for Fiscal Year 2023 Market value$ 4,117,690,488 Debt limit (3% of market value) 123,530,715 Debt applicable to the limit 81,826,851 Legal debt margin$ 41,703,864 -116- Qbhf!274!pg!592 CITY OF ROSEMOUNT Pledged Revenue Coverage Last Ten Fiscal Years Less DirectNet Revenue FiscalGrossOperatingAvailable forDebt Service Requirements YearRevenue (a)Expenses (b)Debt ServicePrincipalInterestTotalCoverage 2014$ 4,195,215$ 3,262,938$ 932,277$ 535,000$ 53,940$ 588,940 158.30% 2015 4,428,925 3,514,975 913,950 410,000 39,921 449,921 203.14 2016 4,778,063 3,587,124 1,190,939 425,000 52,360 477,360 249.48 2017 5,528,083 3,740,785 1,787,298 445,000 50,560 495,560 360.66 2018 5,634,576 3,954,469 1,680,107 390,000 39,108 429,108 391.53 2019 5,632,784 4,982,808 649,976 145,000 31,993 176,993 367.23 2020 2,814,871 1,441,351 1,373,520 145,000 28,730 173,730 790.61 2021 3,372,672 1,507,801 1,864,871 150,000 25,043 175,043 1,065.38 2022 3,462,750 1,446,668 2,016,082 155,000 21,036 176,036 1,145.27 2023 8,670,873 4,907,286 3,763,587 160,000 16,705 176,705 2,129.87 (a)IncludesoperatingrevenuesoftheWaterEnterpriseFundthrough2022.IncludesWater,Sewer,andStormWater beginning in 2023. (b)Exclusive of depreciation. Note: -117- Qbhf!275!pg!592 CITY OF ROSEMOUNT Demographic and Economic Statistics Last Ten Fiscal Years Total FiscalSchoolUnemploymentPersonalPer Capita YearPopulation (1)Households (1)Enrollment (3)Rate (2)Income (5)Income (4) 2014 22,490 7,852 4,7193.2%$ 1,173,460,730$ 52,177 2015 23,042 8,095 4,8143.0% 1,237,585,820 53,710 2016 23,559 8,296 4,9443.4% 1,295,156,025 54,975 2017 23,965 8,455 4,8672.7% 1,381,294,670 57,638 2018 24,342 8,609 4,9732.6% 1,473,640,338 60,539 2019 25,202 8,837 5,0222.9% 1,561,944,354 61,977 2020 25,650 8,931 4,9954.3% 1,660,786,200 64,748 2021 26,133 8,931 4,9442.3% 1,711,345,638 65,486 2022 26,943 9,123 4,7722.5% 1,830,157,161 67,927 2023 26,943 9,474 4,7002.2% 1,885,578,912 69,984 (1)NumbersforarefromtheMinnesotaStateDemographicCenter.ThenumbersarefromtheMetropolitanCouncil, which uses a more scientific and in-depth approach to estimating these values. They also have a one-year lag in reporting. (2) (3)Independent School District No. 196 students that attend the schools located in Rosemount. (4) (5)Per capita personal income for Dakota County residents multiplied by the estimated city population. -118- Qbhf!276!pg!592 THIS PAGE INTENTIONALLY LEFT BLANK Qbhf!277!pg!592 CITY OF ROSEMOUNT Principal Employers Current Fiscal Year and Nine Years Prior 20232014 PercentagePercentage of Totalof Total TaxpayerEmployeesRankEmploymentEmployeesRankEmployment 4,330 1 52.1% % Flint Hills Resources Pine Bend, LLC 1,200 2 14.5 Intermediate School District No. 917 458 3 5.5 Protolabs 300 4 3.6 Dakota County Technical College 255 5 3.1 Wayne Transports, Inc. 205 6 2.5 Spectro Alloys Corporation 145 7 1.7 Home Depot Center 100 8 1.2 ProAmpac 100 8 1.2 City of Rosemount 99 10 1.2 Total 7,192 86.6% % Note: This is a new table being tracked for the City beginning in 2021. -119- Qbhf!278!pg!592 CITY OF ROSEMOUNT Full-Time Equivalent City Government Employees by Function Last Ten Fiscal Years Fiscal Year 2014201520162017 General government Administration 3.50 3.50 4.50 4.50 Finance 4.55 4.55 4.55 4.55 Community development 9.50 9.50 9.50 9.50 Total general government 17.55 17.55 18.55 18.55 Public safety Sworn officers 23.00 23.00 23.00 24.00 Nonsworn employees 3.25 3.00 3.00 3.00 Firefighters and officers 42.00 45.00 52.00 47.00 Total public safety 68.25 71.00 78.00 74.00 Public works Building maintenance 0.80 0.85 0.85 1.25 Fleet maintenance 2.20 2.30 2.30 2.30 Street maintenance 5.80 6.00 6.00 6.00 Parks maintenance 4.60 4.65 4.65 4.65 Total public works 13.40 13.80 13.80 14.20 Parks and recreation Parks maintenance 9.50 9.50 10.25 10.25 Arena 1.85 1.85 1.85 1.85 Total parks and recreation 11.35 11.35 12.10 12.10 Utilities Water 4.68 4.88 4.88 4.88 Sewer 4.68 4.88 4.88 4.88 Storm water 2.10 2.30 2.30 2.55 Total employees 122.01 125.76 134.51 131.16 Source: Finance Department -120- Qbhf!279!pg!592 201820192020202120222023 4.50 4.50 4.50 4.50 5.50 5.50 5.05 5.10 5.10 5.10 5.20 5.20 9.50 10.50 10.50 10.50 10.00 11.00 19.05 20.10 20.10 20.10 20.70 21.70 25.00 24.00 25.00 28.00 30.68 30.68 3.00 3.00 3.00 3.00 3.00 3.00 47.00 42.00 50.00 46.00 45.00 47.00 75.00 69.00 78.00 77.00 78.68 80.68 1.25 1.25 1.25 1.25 1.25 1.25 2.30 2.30 2.20 2.40 2.40 2.40 6.30 6.30 6.10 6.85 7.35 8.35 5.05 5.05 5.85 5.90 5.90 3.85 14.90 14.90 15.40 16.40 16.90 15.85 10.25 10.25 10.25 10.30 11.25 12.10 1.88 1.90 1.90 1.90 1.85 1.55 12.13 12.15 12.15 12.20 13.10 13.65 5.11 4.55 5.10 5.05 5.00 5.00 5.06 4.50 5.05 5.05 5.00 5.00 2.88 4.30 4.70 4.75 4.75 4.75 134.13 129.50 140.50 140.55 144.13 146.63 -121- Qbhf!27:!pg!592 CITY OF ROSEMOUNT Operating Indicators by Function Last Ten Years Fiscal Year Function/Program2014201520162017 General government Elections 2 N/A 2 N/A Registered voters 14,236 N/A 15,818 N/A Number of votes castUnknownN/A 18,654 N/A Voter participation (registered) 58.5% N/A 84.0% N/A Inspections Building permits issued 2,879 2,677 3,033 3,136 Inspections conducted 4,618 5,467 5,927 5,425 Police Adult arrests 230 465 326 406 Number of calls for service 15,538 16,894 16,691 16,194 Number of patrol miles 195,393 204,226 185,101 186,155 Juvenile arrests 101 88 105 85 Traffic violations 2,452 1,872 1,939 1,372 Parking violations 197 207 271 88 Fire Number of calls answered 715 710 720 744 Fires extinguished 38 33 38 60 Public works Street resurfacing (miles) 1.20 1.20 1.95 Street seal coating (miles) 1.80 6.90 2.90 3.70 Park acres mowed 154 154 160 160 Parks and recreation Total hours of use at community center 20,120 20,015 16,068 14,577 Arena rental hours 2,378 2,378 2,670 2,805 Water Connections 6,939 7,024 7,152 7,212 Water main breaks 1 2 1 1 Average daily consumption (in gallons) 2,233,593 2,227,616 2,520,915 2,530,849 Sewer Connections 6,777 6,857 6,959 7,050 Source: Various city departments -122- Qbhf!281!pg!592 201820192020202120222023 2 N/A 2 N/A 2 1 15,756N/A 17,843 N/A 18,127 17,869 UnknownN/AUnknownN/A 12,860 584 77.0% N/A 89.0% N/A 71.0% 3.3% 3,503 3,997 4,426 6,921 4,925 5,582 6,317 8,001 8,198 9,531 9,605 10,359 375 355 252 309 366 303 15,166 17,533 16,512 17,691 17,895 18,865 227,530 199,931 243,685 171,127 271,544 307,565 87 74 23 12 32 46 1,187 1,088 848 648 978 1,485 178 264 191 23 128 217 820 894 848 972 1,103 1,101 46 48 20 21 14 40 3.15 1.20 4.14 3.39 1.63 0.89 4.90 5.00 12.50 10.70 7.50 8.00 167 167 181 205 550 550 15,361 16,022 4,325 19,473 17,100 17,210 2,704 2,999 1,992 2,738 2,950 3,084 7,360 7,538 7,742 7,942 9,996 8,490 1 1 1 1 1 2,250,066 2,136,434 2,585,996 3,060,333 3,002,054 3,151,153 7,198 7,376 7,580 7,780 8,058 8,231 -123- Qbhf!282!pg!592 CITY OF ROSEMOUNT Capital Assets Statistics by Function/Program Last Ten Years Fiscal Year Function/Program2014201520162017 General government City Hall/other buildings 1 1 1 1 Police Stations 1 1 1 1 Patrol units 14 15 15 16 Fire Stations 2 2 2 2 Fire units (vehicles and trailer) 15 15 16 16 Public works Buildings 3 3 3 3 City maintained streets (miles) 108 110 110 113 Street lights 1,539 1,561 1,568 1,599 Parks and recreation Community centers 1 1 2 2 Shelters/other buildings 3 3 3 3 Acreage 533 533 540 540 Parks 29 29 30 30 Playgrounds 21 21 21 21 Baseball/softball diamonds 23 23 24 24 Soccer/football fields 19 19 20 20 Tennis courts 12 12 12 12 Water Water mains (miles) 130 130 134 135 Wells (municipal/rural) 8 8 8 8 Water towers 4 4 4 4 Fire hydrants 1,412 1,420 1,445 1,450 Storage capacity 3,500,000 3,500,000 3,500,000 3,500,000 Maximum pumping capacity 12,096,000 12,384,000 12,384,000 12,384,000 Sewer Sanitary sewer mains (miles) 98 98 100 103 Storm sewer mains (miles) 88 89 91 105 Public education facilities Elementary schools 2 2 2 2 Secondary schools 2 2 2 2 Special education schools (Dakota County Technical College) 2 2 2 2 Source: Various city departments -124- Qbhf!283!pg!592 201820192020202120222023 1 1 1 1 1 1 1 1 1 1 1 1 16 16 16 15 21 21 2 2 2 2 2 2 16 17 17 17 17 17 3 3 3 3 3 3 114 115 117 123 128 131 1,601 1,622 1,704 1,707 1,880 1,972 2 2 2 2 2 2 3 3 3 3 4 4 540 540 540 542 542 542 30 30 30 30 30 30 21 21 21 21 21 21 24 24 24 26 28 28 24 24 24 24 24 24 12 12 12 12 12 12 135 138 145 145 151 154 9 9 9 9 9 9 4 4 4 4 4 4 1,452 1,560 1,571 1,604 1,660 1,761 3,500,000 3,500,000 3,500,000 3,500,000 3,500,000 3,500,000 14,976,000 14,976,000 14,976,000 14,976,000 14,976,000 14,976,000 103 105 118 127 124 126 105 111 123 123 152 148 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 -125- Qbhf!284!pg!592 THIS PAGE INTENTIONALLY LEFT BLANK Qbhf!285!pg!592 Management Report for City of Rosemount, Minnesota December 31, 2023 Qbhf!286!pg!592 THIS PAGE INTENTIONALLY LEFT BLANK Qbhf!287!pg!592 D FSUJGJFE Q VCMJD B DDPVOUBOUT To the City Council and Management City ofRosemount, Minnesota We have prepared this management report in conjunction with our audit of the City ofRosemount, r31, 2023. We have organized this report into the following sections: Audit Summary Governmental Funds Overview Enterprise Funds Overview Government-Wide Financial Statements Accounting and Auditing Updates We would be pleased to further discuss any of the information contained in this report or any other concerns that you would like us to address. We would also like to express our thanks for the courtesy and assistance extended to us during the course of our audit. The purpose of this report is solely to provide those charged with governance of the City, management, and those who have responsibility for oversight of the financial reporting process comments resulting from our audit process and information relevant to city finances in Minnesota. Accordingly, this report is not suitable for any other purpose. Minneapolis, Minnesota June 6, 2024 Qbhf!288!pg!592 THIS PAGE INTENTIONALLY LEFT BLANK Qbhf!289!pg!592 AUDIT SUMMARY The following is a summary of our audit work, key conclusions, and other information that we consider important or that is required to be communicated to the City Council, administration, or those charged with governance of the City. O UR R ESPONSIBILITY U NDER A UDITING S TANDARDS G ENERALLY A CCEPTED IN THE U NITED S TATES OF A MERICA AND G OVERNMENT A UDITING S TANDARDS 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 as of and for the year ended December 31, 2023. Professional standards require that we provide you with information about our responsibilities under auditing standards generally accepted in the United States of America and Government Auditing Standards, as well as certain information related to the planned scope and timing of our audit. We have communicated such information to you verbally and in our audit engagement letter. Professional standards also require that we communicate the following information related to our audit. P LANNED S COPE AND T IMING OF THE A UDIT We performed the audit according to the planned scope and timing previously discussed and coordinated in order to obtain sufficient audit evidence and complete an effective audit. A UDIT O PINIONS AND F INDINGS d December 31, 2023: ! Board (GASB) Statement No. 96, Subscription-Based Information Technology Arrangements, during the year. Our opinion was not modified with respect to this matter. ! considered to be material weaknesses. It should be understood that internal controls are never accounting errors, need to be continually reviewed by your management and modified as necessary. !The results of our testing disclosed no instances of noncompliance required to be reported under Government Auditing Standards. ! regulations. F OLLOW-U P ON P RIOR Y EAR F INDINGS AND R ECOMMENDATIONS 3, we performed procedures to follow-up on the findings and recommendations that resulted from our prior year audit. We reported the following finding that was corrected by the City in the current year: !During 2022, the City did not have certain required contract language requiring prime contractors to pay subcontractors within 10 days for one of the agreements tested, as required by Minnesota Statutes. The City corrected this prior year finding in 2023. -1- Qbhf!28:!pg!592 S IGNIFICANT A CCOUNTING P OLICIES Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the City are described in Note 1 of the notes to basic financial statements. No new accounting policies were adopted and the application of existing policies was not changed during the year ended December 31, 2023. However, the City implemented the following governmental accounting standard(s) during the fiscal year: !As described in Note 1 of the notes to basic financial statements, the City implemented GASB Statement No. 96, Subscription-Based Information Technology Arrangements, during fiscal year ended December 31, 2023. This standard changed the way subscription transactions are reported by the City, but did not result in a restatement of net position in the current year. We noted no transactions entered into by the City 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. A CCOUNTING E STIMATES AND M ANAGEMENT J UDGMENTS Accounting estimates are an integral part of the financial statements prepared by management and are 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: !Depreciation/Amortization Managements estimates of depreciation and amortization expense are based on the estimated useful lives of the assets. !OPEB and Pension Benefits The City has recorded liabilities and activity for other post-employment benefits (OPEB) and pension benefits. Actuarial estimates of these obligations are calculated using actuarial methodologies described in GASB Statement Nos. 68 and 75. The actuarial calculations include significant assumptions, including projected changes, healthcare insurance costs, investment returns, retirement ages, proportionate share, and employee turnover. !Compensated Absences ent rates of pay, unused compensated absence balances, and the likelihood that these leave balances will ultimately be paid out at termination. We evaluated the key factors and assumptions used by management to develop these accounting estimates in determining that they are reasonable in relation to the basic financial statements taken as a whole. Certain financial statement disclosures are particularly sensitive because of their significance to financial statement users. The disclosures included in the notes to the basic financial statements related to OPEB and pension benefits are particularly sensitive, due to the materiality of the liabilities, and the large and complex estimates involved in determining the disclosures. The financial statement disclosures are neutral, consistent, and clear. D IFFICULTIES E NCOUNTERED IN P ERFORMING THE A UDIT We encountered no significant difficulties in dealing with management in performing and completing our audit. -2- Qbhf!291!pg!592 C ORRECTED AND U NCORRECTED M ISSTATEMENTS Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. Management has corrected all such misstatements. In addition, none of the misstatements detected as a result of audit procedures and corrected by management were material, either individually or D ISAGREEMENTS W ITH M ANAGEMENT For purposes of this report, 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 audito course of our audit. M ANAGEMENT R EPRESENTATIONS We have requested certain representations from management that are included in the management representation letter dated June 6, 2024. M ANAGEMENT C ONSULTATIONS W ITH O THER I NDEPENDENT A CCOUNTANTS In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to application of an accounting principle to the Citys 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. O THER A UDIT F INDINGS OR I SSUES We generally discuss a variety of matters, including the application of accounting principles and auditing standards with management each year prior to retHowever, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention. -3- Qbhf!292!pg!592 O THER M ATTERS We applied certain limited procedures to the managements discussion and analysis (MD&A) and the pension and OPEB-related required supplementary information (RSI) that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI. We were engaged to report on the supplementary information, as described in the table of contents, which accompanies the financial statements, but is not RSI. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves. We were not engaged to report on the introductory section and statistical section, which accompany the financial statements, but are not RSI. Such information has not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we do not express an opinion or provide any assurance on it. -4- Qbhf!293!pg!592 GOVERNMENTAL FUNDS OVERVIEW governmental funds, which includes the General, special revenue, debt service, and capital project funds. These funds are used to account for the basic services the City provides to all of its citizens, which are financed primarily with property taxes. The assets to finance its current liabilities. P ROPERTY T AXES Minnesota cities rely heavily on local property tax levies to support their governmental fund activities. For the 2021 fiscal year (the most recent comparative state-wide data available), local ad valorem property tax levies provided 44.0 percent of the total governmental fund revenues for cities over 2,500 in population, and 35.5 percent for cities under 2,500 in population. Total property taxes levied by all Minnesota cities for taxes payable in 2023 increased 4.2 percent compared to the prior year, and 7.5 percent for taxes payable in 2024. The taxable net tax capacity value of property in Minnesota cities increased about 17.7 percent for the 2023 levy year. The tax capacity values used for levying property taxes are based on the assessed market values for the previous fiscal year (e.g., tax capacity values for taxes levied in 2023 were based on assessed market values as of January 1, 2022), so the trend of change in these tax capacity values lags somewhat behind the housing market and economy in general. The Citys estimated market value increased 5.7 percent for taxes payable in 2022 and increased 20.6 percent for taxes payable in 2023. The following graph shows the Citys changes in estimated market value over the past 10 years: Estimated Market Value $4,500,000,000 $4,000,000,000 $3,500,000,000 $3,000,000,000 $2,500,000,000 $2,000,000,000 $1,500,000,000 $1,000,000,000 $500,000,000 $ 2014201520162017201820192020202120222023 -5- Qbhf!294!pg!592 tax capacity will change at a different rate than its total market value, as tax capacity is affected by the proportion of its tax base that is in each property classification from year-to-year, as well as legislative changes to tax rates. The Citys tax capacity increased 5.0 percent and 18.7 percent for taxes payable in 2022 and 2023, respectively. The following graph shows the Citys change in tax capacities over the past 10 years: Taxable Tax Capacity $50,000,000 $45,000,000 $40,000,000 $35,000,000 $30,000,000 $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 $ 2014201520162017201820192020202120222023 The following table presents the average tax rates applied to city residents for each of the last three levy years: Rates expressed as a percentage of net tax capacity City of Rosemount 202120222023 Average tax rate City 37.0 36.9 32.3 County 22.7 21.6 18.8 School 20.0 20.0 17.9 Special taxing 3.8 3.7 3.2 Total 83.5 82.2 72.2 The average tax rate was less than the prior year with decreases spread across each of the taxing authorities presented in the above table. Increases in property valuations contributed to the change in the average tax rate. -6- Qbhf!295!pg!592 G OVERNMENTAL F UND B ALANCES The following table summarizes the changes in the fund balances of the Citys governmental funds during the year ended December 31, 2023, presented both by fund balance classification and by fund: Governmental Funds Change in Fund Balance Fund Balance as of December 31, Change 20232022 Fund balances of governmental funds Total by classification Nonspendable $ 101,810 $ 48,017 $ 53,793 Restricted 60,470,480 4,959,849 55,510,631 Committed 820,560 733,182 87,378 Assigned 16,165,221 23,480,609 (7,315,388) Unassigned 9,338,510 8,815,419 523,091 Total governmental funds$ 86,896,581 $ 38,037,076 $ 48,859,505 Total by fund General $ 13,509,795 $ 12,325,001 $ 1,184,794 Capital Projects 61,341,840 20,015,043 41,326,797 Debt Service 7,324,511 1,511,002 5,813,509 Port Authority Debt Service 456,873 397,809 59,064 Port Authority Special Revenue (696,435) 115,101 (811,536) Nonmajor funds 4,959,997 3,673,120 1,286,877 Total governmental funds$ 86,896,581 $ 38,037,076 $ 48,859,505 In total, the fund balances of the Citys governmental funds increased by $48,859,505 during the year ended December 31, 2023. The largest changes were in restricted and assigned fund balances, primarily in the Capital Projects Fund, as noted in the table above. The decrease in assigned fund balance was largely due to the use of these resources in the Capital Projects Fund for certain capital expenditures in the current year. The increase in restricted fund balance was primarily related to bonds issued in the current year with unspent resources held at year-end that are restricted for capital projects and debt service in the respective funds. -7- Qbhf!296!pg!592 G OVERNMENTAL F UNDS R EVENUE three years, along with state-wide averages. We have included the most recent comparative state-wide averages available from the Office of the State major sources of governmental fund revenue will naturally vary between cities based on factors such as a e and density of its population, property values, services it provides, and other attributes. It will also differ from year-to-year, due to the effect of inflation and changes in its operation. Also, certain data in these tables may be classified differently than how they -wide information, particularly in separating capital expenditures from current expenditures. We have designed this section of our management report using per capita data in order to better identify unique or unusual trends and activities of the City. We intend for this type of comparative and trend information to complement, rather than duplicate, information in the MD&A. An inherent difficulty in presenting per capita information is the accuracy of the population count, which for most years is based on estimates. Governmental Funds Revenue per Capita With State-Wide Averages by Population Class State-WideCity of Rosemount December 31, 2021 Year202120222023 Population26,13326,94326,943 Property taxes$ 560$ 529$ 557$ 508$ 509$ 537 Tax increments 38 36 49 41 42 50 Franchise and other taxes 52 66 53 9 9 8 Special assessments 59 41 56 51 44 13 Licenses and permits 45 46 53 53 51 80 Intergovernmental revenues 421 293 202 36 247 103 Charges for services 135 111 110 188 222 247 Other 60 39 26 53 79 248 Total revenue$ 1,370$ 1,161$ 1,106$ 939$ 1,203$ 1,286 The Citys governmental fund revenues for 2023 were $34,678,052, an increase of $2,252,241 (6.9 percent) from the prior year. On a per capita basis, the City received $1,286 in governmental fund revenue for 2023, an increase of $83 over the prior year. A citys stage of development, along with the way a city finances various capital projects, will impact the mix of revenue sources it receives. The o partially offset by a decrease in intergovernmental revenues, when compared to the prior year. The ofair value changes on investments in the current year. The drop in intergovernmental revenues was largely due to the recognition of one-time pandemic-related funds in the prior year. -8- Qbhf!297!pg!592 G OVERNMENTAL F UNDS E XPENDITURES The expenditures of governmental funds will also vary from state-wide averages and from year-to-year, !Current These are typically the general operating type expenditures occurring on an annual basis, and are primarily funded by general sources, such as taxes and intergovernmental revenues. !Capital Outlay and Construction These expenditures do not occur on a consistent basis, more typically fluctuating significantly from year-to-year. Many of these expenditures are project-oriented, and are often funded by specific sources that have benefited from the expenditure, such as special assessment improvement projects. !Debt Service Although the expenditures for debt service may be relatively consistent over the term of the respective debt, the funding source is the important factor. Some debt may be repaid through specific sources, such as special assessments or redevelopment funding, while other debt may be repaid with general property taxes. The Citys expenditures per capita of its governmental funds for the past three years, together with state-wide averages, are presented in the following table: Governmental Funds Expenditures per Capita With State-Wide Averages by Population Class State-WideCity of Rosemount December 31, 2021 Year202120222023 Population26,13326,94326,943 Current General government$ 168$ 131$ 116$ 92$ 90$ 99 Public safety 327 296 327 223 230 251 Streets and highways 144 124 112 151 157 179 Parks and recreation 108 124 107 67 76 80 All other 101 79 77 52 53 55 Total current 848 754 739 585 606 664 Capital outlay and construction 525 407 317 415 415 1,711 Debt service Principal 168 161 110 46 47 56 Interest and fiscal 48 41 34 11 9 48 Total debt service 216 202 144 57 56 104 Total expenditures$ 1,589$ 1,363$ 1,200$ 1,057$ 1,077$ 2,479 Total expenditures in the Citys governmental funds for 2023 were $66,774,371, an increase of $37,739,400 over the prior year. On a per capita basis, the City expended a total of $2,479 in 2023, an increase of $1,402 compared to the previous year. The increase in the current year was spread across each category as noted in the table above. Natural inflationary growth and contractually approved salary and benefit increases contributed to the change in current spending over the prior year. Capital spending was up with the start of the new police and public works campus and the joint project with Life Time Fitness. Debt service spending was up for issue costs on new bonds. -9- Qbhf!298!pg!592 G ENERAL F UND F INANCIAL P OSITION The Citys General Fund accounts for the financial activity of the basic services provided to the community. The primary services included within this fund are the administration of the municipal operation, police and fire protection, building inspection, streets and highway maintenance, and culture and recreation. The graph below illustrates the change in the General Fund financial position over the last five years. We have also included a line representing annual revenues to reflect the change in the size of the General Fund operation over the same period. General Fund Financial Position Year Ended December 31, $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 $ 20192020202120222023 Fund Balance $10,559,040$12,293,930$12,704,069$12,325,001$13,509,795 Cash (Net) $10,985,167$12,804,760$13,624,178$13,046,199$14,646,319 Revenue $14,220,550$16,434,441$15,320,429$18,370,840$19,611,882 The Citys General Fund cash and investments balance at December 31, 2023 was $14,646,319, an increase of $1,600,120 from the previous year. Total fund balance at year-end was $13,509,795, an increase of $1,184,794 from the prior year. At December 31, 2023, the unassigned fund balance for the General Fund was 55 As the graph illustrates, the City has generally been able to maintain healthy cash and fund balance levels as the volume of financial activity has grown. This is an important factor because a government, like any organization, requires a certain amount of equity to operate. A healthy financial position allows the City to avoid volatility in tax rates; helps minimize the impact of state funding changes; allows for the adequate and consistent funding of services, repairs, and unexpected costs; and is a factor in determining the Citys bond rating and resulting interest costs. A trend that is typical to Minnesota local governments, especially the General Fund of cities, is the unusual cash flow experienced throughout the year. The Citys General Fund cash disbursements are made fairly evenly during the year other than the impact of seasonal services, such as snowplowing, street maintenance, and park activities. Cash receipts of the General Fund are quite a different story. Taxes comprise about 64 percent of the funds total annual revenue. Approximately half of these revenues are received by the City in July and the rest in December. Consequently, the City needs to have adequate cash reserves to finance its everyday operations between these payments. -10- Qbhf!299!pg!592 G ENERAL F UND R EVENUES The following graph reflects the Citys General Fund revenue sources for 2023 compared to budget: General Fund Revenue Budget and Actual $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $ TaxesLicenses andIntergovernmentalCharges forOther PermitsServices Actual Budget Total General Fund revenues for 2023 were $19,611,882, which was $2,989,283 more than anticipated in the budget. The largest variances over budget were in charges for services ($1,290,383) and licenses and permits ($994,254), due to conservative budgeting and continued development activity in the City. Intergovernmental was over budget by $263,707, due to conservative budgeting for state and federal grants. Investment earnings were $755,721 more than anticipated, due to improved interest rates and fair value changes not anticipated in the 2023 budget. The following graph presents the Citys General Fund revenues by source for the last five years. The graph reflects the Citys reliance on property and other taxes, which represented 63.5 percent of General Fund revenue in 2023: General Fund Revenue by Source Year Ended December 31, $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $ Taxes Intergovernmental All Other 2019 $10,428,208$749,242$3,043,100 2020 $11,133,030$2,589,046$2,712,365 2021 $11,415,418$759,832$3,145,179 2022 $11,827,238$3,576,726$2,966,876 2023 $12,463,226$1,128,207$6,020,449 Total General Fund revenue for 2023 was $1,241,042 more than last year. The increase in taxes was as anticipated and approved with the annual levy process. Intergovernmental decreased due to recognition of one-time COVID-related resources in the prior year. The inall o due to the change in investment earnings, which were positively impacted by fair value adjustments on investments during the current year. -11- Qbhf!29:!pg!592 G ENERAL F UND E XPENDITURES The following graph illustrates the components of General Fund spending for 2023 compared to budget: General Fund Expenditures Budget and Actual $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $ GeneralPublic SafetyPublic WorksCulture,ConservationOther GovernmentEducation, andand Economic RecreationDevelopment Actual Budget General Fund expenditures for 2023 were $17,458,358, which was $962,259 over budget. The largest spending variances were with amounts over budget for public works ($583,077) and public safety ($235,315), for maintenance and fire department costs. Overall spending exceeded budget, largely due to inflationary and personnel costs exceeding amounts anticipated in the budget. The following graph presents the Citys General Fund expenditures by function for the last five years: General Fund Expenditures by Function Year Ended December 31, $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $ Culture, Conservation General Public Safety Public WorksEducation, andand Economic Other Government RecreationDevelopment 2019$ $2,000,850$4,702,502$3,820,949$1,751,115$1,089,883 2020$2,905,562$4,954,705$3,860,813$1,515,223$1,204,962$ 2021$ $2,234,206$5,642,463$3,957,642$1,743,024$1,206,455 2022$ $2,266,346$5,998,337$4,240,019$2,044,206$1,167,278 2023 $2,404,909$6,720,419$4,818,952$2,098,898$1,298,550$116,630 Total General Fund expenditures for 2023 were $1,742,172 more than the previous year. The increase was spread across all categories, as presented in the table above. Increases were partially due to an increase in wages and benefits, improved staffing levels, along with ongoing development activity in the current year. -12- Qbhf!2:1!pg!592 ENTERPRISE FUNDS OVERVIEW The City maintains several enterprise funds to account for services the City provides that are financed primarily through fees charged to those utilizing the service. This section of the report provides you with an overview of the financial trends and activities of the Citys enterprise funds, which include the Water, Sewer, Storm Water, Street Lighting, and Arena Funds. E NTERPRISE F UNDS F INANCIAL P OSITION The following table summarizes the changes in the financial position of the Citys enterprise funds during the year ended December 31, 2023, presented both by classification and by fund: Enterprise Funds Change in Financial Position Net Position as of December 31, Change 20232022 Net position of enterprise funds Total by classification Net investment in capital assets $ 125,338,784 $ 114,082,422 $ 11,256,362 Unrestricted 49,997,543 43,725,821 6,271,722 Total enterprise funds$ 175,336,327 $ 157,808,243 $ 17,528,084 Total by fund Water $ 65,276,363 $ 58,502,539 $ 6,773,824 Sewer 45,779,301 40,617,521 5,161,780 Storm Water 62,497,369 56,931,099 5,566,270 Street Lighting 148,474 121,756 26,718 Arena 1,634,820 1,635,328 (508) Total enterprise funds$ 175,336,327 $ 157,808,243 $ 17,528,084 In total, the net position of the Citys enterprise funds increased by $17,528,084 during the year ended December 31, 2023. The increase in net position is primarily from connection fees and capital contributions recognized in the current year. -13- Qbhf!2:2!pg!592 W ATER F UND At December 31, 2023, the Water Fund had a cash balance of $37,800,862 and total net position of $65,276,363. Of this net position total, $40,104,220 is the net investment in capital assets, while unrestricted has a balance of $25,172,143. The following graph shows the financial position of the Water Fund over the past five years: Water Fund Financial Position Year Ended December 31, $70,000,000 $60,000,000 $50,000,000 $40,000,000 $30,000,000 $20,000,000 $10,000,000 $ 20192020202120222023 Cash, Net of Interfund LoansTotal Net PositionOperating Revenue The following graph shows the operating results of the Water Fund over the last five years: Water Fund Operating Results Year Ended December 31, $4,500,000 $4,000,000 $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $ 20192020202120222023 Operating ExpensesOperating Revenue The Water Fund maintains a healthy financial position. During fiscal 2023, the Water Fund recognized an operating income of $1,303,944, compared to an operating income of $1,115,328 in fiscal 2022. The increase in operating revenue was due to a combination of changes in water usage and rate adjustments in the current year. Consumption will fluctuate from year-to-year based on many factors, including weather patterns and the number of utility customers. The City should continue to review utility rates during its annual budget process to make sure an adequate, yet fair, rate is charged for the services provided. Operating expenses were up in the current year, with an increase in supplies, other services and charges, and depreciation/amortization. -14- Qbhf!2:3!pg!592 S EWER F UND At December 31, 2023, the Sewer Fund had a cash balance of $23,042,621 and total net position of $45,779,301. Of this net position total, $35,296,206 is the net investment in capital assets, while $10,483,095 is unrestricted. The following graph shows the financial position of the Sewer Fund over the past five years: Sewer Fund Financial Position Year Ended December 31, $50,000,000 $45,000,000 $40,000,000 $35,000,000 $30,000,000 $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 $ 20192020202120222023 Cash, Net of Interfund LoansTotal Net PositionOperating Revenue The following graph shows the operating results of the Sewer Fund for the last five years: Sewer Fund Operating Results Year Ended December 31, $4,000,000 $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $ 20192020202120222023 MCES CostsOther Operating ExpensesOperating Revenue The major expense of the sanitary sewer operation is the charge from the Metropolitan Council Environmental Services (MCES). The main cause of the expense fluctuations from year-to-year, shown on the graph above, are generally changes made to the charges from the MCES, reflecting the results of its sewer treatment operations. During fiscal 2023, the Sewer Fund reported an operating loss of $539,185, compared to an operating loss of $473,164 in fiscal 2022. Operating revenues were nearly unchanged compared to the prior year. The slight increase in operating expenses was the change in MCES sewer charges that were up in the current year. The City should continue to review utility rates during its annual budget process to make sure an adequate, yet fair, rate is charged for the services provided. -15- Qbhf!2:4!pg!592 S TORM W ATER F UND At December 31, 2023, the Storm Water Fund had a cash balance of $17,060,681 and total net position of $62,497,369. Of this net position total, $48,816,668 is the net investment in capital assets, while $13,680,701 is unrestricted. The following graph shows the financial position of the Storm Water Fund over the past five years: Storm Water Fund Financial Position Year Ended December 31, $70,000,000 $60,000,000 $50,000,000 $40,000,000 $30,000,000 $20,000,000 $10,000,000 $ 20192020202120222023 Cash, Net of Interfund LoansTotal Net PositionOperating Revenue The following graph shows the operating results of the Storm Water Fund for the last five years: Storm Water Fund Operating Results Year Ended December 31, $2,200,000 $2,000,000 $1,800,000 $1,600,000 $1,400,000 $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 $ 20192020202120222023 Operating ExpensesOperating Revenue The Storm Water Fund maintains a healthy financial position. During fiscal 2023, the Storm Water Fund reported an operating income of $90,606, compared to an operating loss of $97,858 in fiscal 2022. The increase in operating revenues surpassed the increase in operating expenses for depreciation contributing to the change in operating results compared to the prior year. -16- Qbhf!2:5!pg!592 S TREET L IGHTING F UND The City established the Street Lighting Fund in 2020 to account for the financial activity of the street lighting utility operation. At December 31, 2023, the Street Lighting Fund had a cash balance of $103,913 and total unrestricted net position of $148,474. The following graph shows the financial position of the Street Lighting Fund over the past four years: Street Lighting Fund Financial Position Year Ended December 31, $300,000 $250,000 $200,000 $150,000 $100,000 $50,000 $ 2020202120222023 Cash, Net of Interfund LoansTotal Net PositionOperating Revenue The following graph shows the operating results of the Street Lighting Fund for the last four years: Street Lighting Fund Operating Results Year Ended December 31, $300,000 $250,000 $200,000 $150,000 $100,000 $50,000 $ 2020202120222023 Operating ExpensesOperating Revenue During fiscal 2023, the Street Lighting Fund reported an operating income of $13,968, compared to an operating income of $19,198 in fiscal 2022. -17- Qbhf!2:6!pg!592 A RENA F UND At December 31, 2023, the Arena Fund had a cash balance of $594,387 and total net position of $1,634,820. Of this net position total, $1,121,690 is the investment in capital assets, while $513,130 is unrestricted. The following graph shows the financial position of the Arena Fund over the past five years: Arena Fund Financial Position Year Ended December 31, $1,800,000 $1,600,000 $1,400,000 $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 $ 20192020202120222023 Cash, Net of Interfund LoansTotal Net PositionOperating Revenue The following graph shows the operating results of the Arena Fund for the last five years: Arena Fund Operating Results Year Ended December 31, $800,000 $700,000 $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 $ 20192020202120222023 Operating ExpensesOperating Revenue During fiscal 2023, the Arena Fund reported an operating loss of $150,598, compared to an operating loss of $194,163 in fiscal 2022. The increase in operating revenues surpassed the increase in operating expenses in the current year, causing the increase in current year operating results. A transfer of $130,000 from the General Fund partially offset the loss from operations in the current year. -18- Qbhf!2:7!pg!592 GOVERNMENT-WIDE FINANCIAL STATEMENTS In addition to fund-based information, the current reporting model for governmental entities also requires the inclusion of two government-wide financial statements designed to present a clear picture of the City as a single, unified entity. These government-wide financial statements provide information on the total cost of delivering services, including capital assets and long-term liabilities. S TATEMENT OF N ET P OSITION The Statement of Net Position essentially tells you what the City owns and owes at a given point in time, the last day of the fiscal year. Theoretically, net position represents the resources the City has leftover to use for providing services after its debts are settled. However, those resources are not always in spendable form, or there may be restrictions on how some of those resources can be used. Therefore, net position is divided into three components: net investment in capital assets, restricted, and unrestricted. The following table presents the components of the Citys net position as of December 31, 2023 and 2022, for governmental activities and business-type activities: As of December 31, Change 20232022 Net position Governmental activities Net investment in capital assets $ 98,814,701 $ 92,676,025 $ 6,138,676 Restricted 13,519,213 7,654,670 5,864,543 Unrestricted 26,825,014 27,945,657 (1,120,643) Total governmental activities 139,158,928 128,276,352 10,882,576 Business-type activities Net investment in capital assets 125,338,784 114,082,422 11,256,362 Unrestricted 49,997,543 43,725,821 6,271,722 Total business-type activities 175,336,327 157,808,243 17,528,084 Total net position$ 314,495,255 $ 286,084,595 $ 28,410,660 The Citys total net position at December 31, 2023 was $28,410,660 more than the previous year. Governmental activities increased $10,882,576 and business-type activities increased $17,528,084. The change in components of governmental activity net position reflect the Citys continued investment in street infrastructure and other capital assets, along with developer contributions in the current year. The increase in business-type activities net position matches the enterprise funds activity previously discussed. At the end of the current fiscal year, the City is able to present positive balances in all categories of net position, both for the government as a whole, as well as for its separate governmental and business-type activities. The same situation held true for the prior fiscal year. -19- Qbhf!2:8!pg!592 S TATEMENT OF A CTIVITIES The Statement of Activities tracks the Citys yearly revenues and expenses, as well as any other transactions that increase or reduce total net positions. These amounts represent the full cost of providing services. The Statement of Activities provides a more comprehensive measure than just the amount of cash that changed hands, as reflected in the fund-based financial statements. This statement includes the cost of supplies used, depreciation of long-lived capital assets, and other accrual-based expenses. The following table presents the change in the net position of the City for the years ended December 31, 2023 and 2022: 2023 2022 Program ExpensesRevenuesNet ChangeNet Change Net (expense) revenue Governmental activities General government$ 3,548,030$ 6,652,782$ 3,104,752$ 2,127,997 Public safety 8,746,821 2,008,366 (6,738,455) (6,364,983) Public works 7,886,423 11,136,987 3,250,564 (1,589,550) Culture, education, and recreation 2,765,827 2,782,432 16,605 (875,182) Conservation and economic development 1,608,804 52,879 (1,555,925) (1,365,332) Interest and fiscal changes 2,831,486 (2,831,486) (195,474) Business-type activities Water 3,080,960 8,403,484 5,322,524 4,890,507 Sewer 3,845,859 6,056,451 2,210,592 4,021,509 Storm water 1,794,345 5,756,370 3,962,025 3,869,385 Street lighting 237,402 260,447 23,045 26,690 Arena 690,170 539,589 (150,581) (199,884) Total net (expense) revenue$ 37,036,127$ 43,649,787 6,613,660 4,345,683 General revenues 16,529,288 15,543,710 Taxes 51,660 2,756,805 Grants and contributions not restricted to specific programs 5,010,614 (2,615,480) Investment earnings (charges) 205,438 90,371 Other Total general revenues 21,797,000 15,775,406 Change in net position 28,410,660 20,121,089 286,084,595 265,963,506 $ 314,495,255$ 286,084,595 One of the goals of this statement is to provide a side-by-side comparison to illustrate the difference in the way the Citys governmental and business-type operations are financed. The table clearly illustrates the dependence of the Citys governmental operations on general revenues, such as taxes, unrestricted grants, and unrestricted investment earnings. In contrast, the Citys business-type activities tend to rely more heavily on program revenues like charges for services (sales) and program-specific grants to cover expenses. This is critical given the current downward pressures on the general revenue sources. The change in net (expense) revenue presented in the table above, when compared to the prior year, is primarily due to the amount of developer contributions and capital grants recognized from year-to-year. These contributions fluctuate with the size and number of completed development projects. The City issued new bonds in the current year contributing to the increase in fiscal charges compared to the prior year. Improved interest rates and fair value adjustments on investments in the current year increased investment earnings compared to prior year, as seen in the above table. -20- Qbhf!2:9!pg!592 ACCOUNTING AND AUDITING UPDATES The following is a summary of Governmental Accounting Standards Board (GASB) standards expected to be implemented in the next few years. GASB S TATEMENT N O. 100, A CCOUNTING C HANGES AND E RROR C ORRECTIONS AN AMENDMENT OF GASB S TATEMENT N O. 62 The primary objective of this statement is to enhance accounting and financial reporting requirements for accounting changes and error corrections to provide more understandable, reliable, relevant, consistent, and comparable information for making decisions or assessing accountability. The requirements of this statement will improve the clarity of the accounting and financial reporting requirements for accounting changes and error corrections, which will result in greater consistency in application in practice. In turn, more understandable, reliable, relevant, consistent, and comparable information will be provided to financial statement users for making decisions or assessing accountability. In addition, the display and note disclosure requirements will result in more consistent, decision useful, understandable, and comprehensive information for users about accounting changes and error corrections. The requirements of this statement are effective for accounting changes and error corrections made in fiscal years beginning after June 15, 2023, and all reporting periods thereafter. Earlier application is encouraged. GASB S TATEMENT N O. 101, C OMPENSATED A BSENCES The objective of this statement is to better meet the information needs of financial statement users by updating the recognition and measurement guidance for compensated absences. That objective is achieved by aligning the recognition and measurement guidance under a unified model and by amending certain previously required disclosures. This statement requires that liabilities for compensated absences be recognized for (1) leave that has not been used and (2) leave that has been used, but not yet paid in cash or settled through noncash means. A liability should be recognized for leave that has not been used if (a) the leave is attributable to services already rendered, (b) the leave accumulates, and (c) the leave is more likely than not to be used for time off or otherwise paid in cash or settled through noncash means. Leave is attributable to services already rendered when an employee has performed the services required to earn the leave. Leave that accumulates is carried forward from the reporting period in which it is earned to a future reporting period during which it may be used for time off or otherwise paid or settled. This statement requires that a liability for certain types of compensated absencesincluding parental leave, military leave, and jury duty leavenot be recognized until the leave commences. This statement also requires that a liability for specific types of compensated absences not be recognized until the leave is used. This statement also establishes guidance for measuring a liability for leave that has not been used, or leave that has been used, but not yet paid or settled should be measured at the amount of the cash payment or noncash settlement to be made. Certain salary-related payments that are directly and incrementally associated with payments for leave also should be included in the measurement of the liabilities. With respect to financial statements prepared using the current financial resources measurement focus, this statement requires that expenditures be recognized for the amount that normally would be liquidated with expendable available financial resources. The requirements of this statement are effective for fiscal years beginning after December 15, 2023, and all reporting periods thereafter. Earlier application is encouraged. -21- Qbhf!2::!pg!592 GASB S TATEMENT N O. 102, C ERTAIN R ISK D ISCLOSURES The objective of this statement is to provide users of government financial statements with essential constraints. This statement defines a concentration as a lack of diversity related to an aspect of a significant inflow of resources or outflow of resources. A constraint is a limitation imposed on a government by an external party or by formal action of -making authority. Concentrations A government will be required to assess whether a concentration or constraint makes the primary government reporting unit or other reporting units that report a liability for revenue debt vulnerable to the risk of a substantial impact. Additionally, a government must assess whether an event or events associated with a concentration or constraint that could cause the substantial impact have occurred, have begun to occur, or are more likely than not to begin to occur within 12 months of the date the financial statements are issued. If a government determines that those criteria for disclosure have been met for a concentration or constraint, it should disclose information (as outlined in the standard) in the notes to financial statements in sufficient detail to enable users of financial statements to understand the nature of the circumstances dis The requirements of this statement are effective for fiscal years beginning after June 15, 2024, and all reporting periods thereafter. Earlier application is encouraged. -22- Qbhf!311!pg!592 CITY OF ROSEMOUNT DAKOTA COUNTY, MINNESOTA Special Purpose Audit Reports Year Ended December 31, 2023 Qbhf!312!pg!592 THIS PAGE INTENTIONALLY LEFT BLANK Qbhf!313!pg!592 CITY OF ROSEMOUNT DAKOTA COUNTY, MINNESOTA Special Purpose Audit Reports Year Ended December 31, 2023 Table of Contents Page on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance With Government Auditing Standards 3 Qbhf!314!pg!592 THIS PAGE INTENTIONALLY LEFT BLANK Qbhf!315!pg!592 D FSUJGJFE Q VCMJD B DDPVOUBOUT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS To the City Counciland Management City of Rosemount, 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 Rosemount, Minnesota (the City) as of and for the year ended December31, 2023, and the , and haveissued our report thereon datedJune 6, 2024. R EPORT ON I NTERNAL C ONTROL O VER F INANCIAL R EPORTING over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the not expres Adeficiency in internal controlexists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weaknessis a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement ments will not be prevented, or detected and corrected, on a timely basis. A significant deficiencyis a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attentionby those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. (continued) -1- Qbhf!316!pg!592 R EPORT ON C OMPLIANCE AND O THER M ATTERS material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. P URPOSE OF T HIS R EPORT The purpose of this report is solely to describe the scope of our testing of internal control and compliance control or on compliance. This report isan integral part of an audit performed in accordance with Government Auditing Standards this report is not suitable for any other purpose. Minneapolis, Minnesota June 6, 2024 -2- Qbhf!317!pg!592 D FSUJGJFE Q VCMJD B DDPVOUBOUT ONMINNESOTA LEGAL COMPLIANCE To the City Council and Management City of Rosemount,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 Rosemount, Minnesota (theCity) as of and for the year ended December 31, 2023, and the and have issued our report thereon datedJune 6, 2024. M INNESOTA L EGAL C OMPLIANCE In connection with our audit, nothing came to our attention that caused us to believe that the City failed to comply with the provisions of the contracting bid laws, depositories of public funds and public investments, conflicts of interest, public indebtedness, claims and disbursements, miscellaneous provisions, and tax increment financingsections of the Minnesota Legal Compliance Audit Guide for Cities, promulgated by the State Auditor pursuant to Minnesota Statutes § 6.65, insofar as they relate to accounting matters. 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 ce with the above referenced provisions, insofar as they relate to accounting matters. P URPOSE OF T HIS R EPORT The purpose of this report is solely to describe the scope of our testing of compliance and the results of that testing, and not to provide an opinion on compliance. Accordingly, this report is not suitable for any other purpose. Minneapolis, Minnesota June 6, 2024 -3- Qbhf!318!pg!592 THIS PAGE INTENTIONALLY LEFT BLANK Qbhf!319!pg!592 6-04-2024 7:48 AM A/P PAYMENT REGISTER PAGE: 1 PACKET: 07028 05/31/2024 BANK DRAFTS VENDOR SET: 01 VENDOR SEQUENCE VENDOR ITEM NO# DESCRIPTION BANK CHECK STAT DUE DT GROSS PAYMENT OUTSTANDING DISC DT BALANCE DISCOUNT ------------------------------------------------------------------------------------------------------------------------------------ 01-004327 ENTERPRISE FM TRUST I FBN5029911 LEASE VEHICLE-PD APBNK 5/20/2024 D 5/03/2024 1,934.91 1,934.91CR G/L ACCOUNT CK: 001921 1,934.91 207 49007-01-549.00 LEASE PROGRAM-POLICE VEHICLES 1,934.91 LEASE VEHICLE-PD DRAFTS 1 1,934.91 1,934.91CR 0.00 1,934.91 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-005693 GREAT AMERICA FINANCIAL SVC I 36486060 FP FPI 700 FOLDER APBNK 5/27/2024 D 5/02/2024 167.00 167.00CR G/L ACCOUNT CK: 001922 167.00 101 41810-01-413.00 OFFICE EQUIPMENT RENTAL 167.00 FP FPI 700 FOLDER DRAFTS 1 167.00 167.00CR 0.00 167.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-001328 MN ENERGY RESOURCES CORP I 0502350036-1 4/24 PW BUILDINGS-1ST METER APBNK 5/29/2024 D 5/07/2024 236.57 236.57CR G/L ACCOUNT CK: 001923 236.57 101 41940-01-383.00 GAS UTILITIES 236.57 PW BUILDINGS-1ST METER I 0502440191-1 4/24 PW BUILDINGS-2ND METER APBNK 5/29/2024 D 5/07/2024 431.91 431.91CR G/L ACCOUNT CK: 001923 431.91 101 41940-01-383.00 GAS UTILITIES 431.91 PW BUILDINGS-2ND METER I 0502574702-1 4/24 WELL #9 APBNK 5/29/2024 D 5/07/2024 36.35 36.35CR G/L ACCOUNT CK: 001923 36.35 601 49409-01-383.00 GAS UTILITIES 36.35 WELL #9 I 0502798212-1 4/24 FIRE STATION #1 APBNK 5/29/2024 D 5/07/2024 319.76 319.76CR G/L ACCOUNT CK: 001923 319.76 101 41940-01-383.00 GAS UTILITIES 319.76 FIRE STATION #1 I 0504510160-1 4/24 CENTRAL PARK BUILDING APBNK 5/29/2024 D 5/07/2024 63.76 63.76CR G/L ACCOUNT CK: 001923 63.76 101 45202-01-383.00 GAS UTILITIES 63.76 CENTRAL PARK BUILDING I 0504741418-1 4/24 RSMT SC-ASSEMBLY HALL APBNK 5/29/2024 D 5/07/2024 18.00 18.00CR G/L ACCOUNT CK: 001923 18.00 101 45100-30-383.00 GAS UTILITIES 18.00 RSMT SC-ASSEMBLY HALL I 0505173085-1 4/24 WELL #8 APBNK 5/29/2024 D 5/07/2024 18.00 18.00CR G/L ACCOUNT CK: 001923 18.00 601 49408-01-383.00 GAS UTILITIES 18.00 WELL #8 Qbhf!31:!pg!592 6-04-2024 7:48 AM A/P PAYMENT REGISTER PAGE: 2 PACKET: 07028 05/31/2024 BANK DRAFTS VENDOR SET: 01 VENDOR SEQUENCE VENDOR ITEM NO# DESCRIPTION BANK CHECK STAT DUE DT GROSS PAYMENT OUTSTANDING DISC DT BALANCE DISCOUNT ------------------------------------------------------------------------------------------------------------------------------------ I 0505316075-1 4/24 JAYCEE PARK SHELTER APBNK 5/29/2024 D 5/07/2024 67.35 67.35CR G/L ACCOUNT CK: 001923 67.35 101 45202-01-383.00 GAS UTILITIES 67.35 JAYCEE PARK SHELTER I 0506007839-1 4/24 CH,CARPENTER SHOP,GENERATOR APBNK 5/29/2024 D 5/07/2024 1,059.09 1,059.09CR G/L ACCOUNT CK: 001923 1,059.09 101 41940-01-383.00 GAS UTILITIES 1,059.09 CH,CARPENTER SHOP,GENERATOR I 0507933425-1 4/24 RSMT SC-ACTIVITY CENTER APBNK 5/29/2024 D 5/07/2024 51.01 51.01CR G/L ACCOUNT CK: 001923 51.01 101 45100-30-383.00 GAS UTILITIES 51.01 RSMT SC-ACTIVITY CENTER DRAFTS 1 2,301.80 2,301.80CR 0.00 2,301.80 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-005808 WEX HEALTH INC I 0001949018-IN APRIL ADMIN FEES APBNK 5/25/2024 D 4/30/2024 279.25 279.25CR G/L ACCOUNT CK: 001924 279.25 101 41130-01-319.00 OTHER PROFESSIONAL SERVICES 279.25 APRIL ADMIN FEES DRAFTS 1 279.25 279.25CR 0.00 279.25 0.00 ------------------------------------------------------------------------------------------------------------------------------------ Qbhf!321!pg!592 6-04-2024 7:48 AMA/P PAYMENT REGISTERPAGE:3 PACKET:07028 05/31/2024 BANK DRAFTS VENDOR SET: 01 =================================================== R E P O R T T O T A L S =================================================== F U N D D I S T R I B U T I O N FUND NO# FUND NAME AMOUNT ---------------------------------------------------------- 101 GENERAL FUND2,693.70CR 207 EQUIPMENT CIP FUND1,934.91CR 601 WATER UTILITY FUND54.35CR ** TOTALS ** 4,682.96CR ==================================================================================================================================== ---- TYPE OF CHECK TOTALS ---- GROSSPAYMENTOUTSTANDING NUMBERBALANCEDISCOUNT HAND CHECKS0.000.000.00 0.000.00 DRAFTS44,682.964,682.96CR0.00 4,682.960.00 REG-CHECKS0.000.000.00 0.000.00 EFT0.000.000.00 0.000.00 NON-CHECKS0.000.000.00 0.000.00 ALL CHECKS44,682.964,682.96CR0.00 4,682.960.00 TOTAL CHECKS TO PRINT: 0 ------------------------------------------------------------------------------------------------------------------------------------ ERRORS:0WARNINGS:0 Qbhf!322!pg!592 6-05-2024 2:33 PM A/P PAYMENT REGISTER PAGE: 1 PACKET: 07030 06/05/2024 AP CHECK RUN VENDOR SET: 01 VENDOR SEQUENCE VENDOR ITEM NO# DESCRIPTION BANK CHECK STAT DUE DT GROSS PAYMENT OUTSTANDING DISC DT BALANCE DISCOUNT ------------------------------------------------------------------------------------------------------------------------------------ 01-240010 XCEL ENERGY I 8807010-0 5/24 WELL #15 APBNK 6/05/2024 R 5/28/2024 3,122.20 3,122.20CR G/L ACCOUNT CK: 155632 3,122.20 601 49425-01-381.00 ELECTRIC UTILITIES 3,122.20 WELL #15 REG. CHECK 1 3,122.20 3,122.20CR 0.00 3,122.20 0.00 ------------------------------------------------------------------------------------------------------------------------------------ Qbhf!323!pg!592 6-05-2024 2:33 PMA/P PAYMENT REGISTERPAGE:2 PACKET:07030 06/05/2024 AP CHECK RUN VENDOR SET: 01 =================================================== R E P O R T T O T A L S =================================================== F U N D D I S T R I B U T I O N FUND NO# FUND NAME AMOUNT ---------------------------------------------------------- 601 WATER UTILITY FUND 3,122.20CR ** TOTALS ** 3,122.20CR ==================================================================================================================================== ---- TYPE OF CHECK TOTALS ---- GROSSPAYMENTOUTSTANDING NUMBERBALANCEDISCOUNT HAND CHECKS0.000.000.00 0.000.00 DRAFTS0.000.000.00 0.000.00 REG-CHECKS13,122.203,122.20CR0.00 3,122.200.00 EFT0.000.000.00 0.000.00 NON-CHECKS0.000.000.00 0.000.00 ALL CHECKS 1 3,122.20 3,122.20CR 0.00 3,122.200.00 ------------------------------------------------------------------------------------------------------------------------------------ ERRORS:0WARNINGS:0 Qbhf!324!pg!592 6-13-2024 8:46 AM A/P PAYMENT REGISTER PAGE: 1 PACKET: 07043 06/13/2024 AP CHECK RUN VENDOR SET: 01 VENDOR SEQUENCE VENDOR ITEM NO# DESCRIPTION BANK CHECK STAT DUE DT GROSS PAYMENT OUTSTANDING DISC DT BALANCE DISCOUNT ------------------------------------------------------------------------------------------------------------------------------------ 01-004555 ABT MAILCOM I 48787 MONTHLY OUTSOURCING-UB BILL APBNK 6/13/2024 R 5/20/2024 2,135.28 2,135.28CR G/L ACCOUNT CK: 155635 2,135.28 601 49400-01-313.00 OUTSOURCE BILL PRINT/MAIL 640.58 MONTHLY OUTSOURCING-UB BILLS 602 49450-01-313.00 OUTSOURCE BILL PRINT/MAIL 640.58 MONTHLY OUTSOURCING-UB BILLS 603 49500-01-313.00 OUTSOURCE BILL PRINT/MAIL 640.58 MONTHLY OUTSOURCING-UB BILLS 608 49508-01-313.00 OUTSOURCE BILL PRINT/MAIL 213.54 MONTHLY OUTSOURCING-UB BILLS REG. CHECK 1 2,135.28 2,135.28CR 0.00 2,135.28 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-004186 ADVANCE AUTO PARTS C 1596-IC-386506 PARTS RETURN APBNK 6/13/2024 R 5/07/2024 45.49CR 45.49 G/L ACCOUNT CK: 155636 45.49CR 101 43100-01-221.00 EQUIPMENT PARTS 45.49CRPARTS RETURN I 1596-ID-386235 PAINTED ROTORS APBNK 6/13/2024 R 5/01/2024 206.67 206.67CR G/L ACCOUNT CK: 155636 206.67 101 43100-01-221.00 EQUIPMENT PARTS 206.67 PAINTED ROTORS I 1596-ID-386243 BRAKE PADS APBNK 6/13/2024 R 5/01/2024 41.59 41.59CR G/L ACCOUNT CK: 155636 41.59 101 43100-01-221.00 EQUIPMENT PARTS 41.59 BRAKE PADS I 1596-ID-386368 TRAILER LIGHT & CONNECTOR APBNK 6/13/2024 R 5/03/2024 71.23 71.23CR G/L ACCOUNT CK: 155636 71.23 101 43100-01-221.00 EQUIPMENT PARTS 71.23 TRAILER LIGHT & CONNECTOR I 1596-ID-386445 PARTS APBNK 6/13/2024 R 5/06/2024 51.47 51.47CR G/L ACCOUNT CK: 155636 51.47 101 43100-01-221.00 EQUIPMENT PARTS 51.47 PARTS I 1596-ID-386519 SUPPLIES,ADDITIVES & PARTS APBNK 6/13/2024 R 5/07/2024 274.89 274.89CR G/L ACCOUNT CK: 155636 274.89 101 43100-01-213.00 LUBRICANTS & ADDITIVES 193.10 SUPPLIES,ADDITIVES & PARTS 101 43100-01-221.00 EQUIPMENT PARTS 2.62 SUPPLIES,ADDITIVES & PARTS 101 43100-01-215.00 SHOP MATERIALS 79.17 SUPPLIES,ADDITIVES & PARTS I 1596-ID-386534 PARTS APBNK 6/13/2024 R 5/08/2024 26.52 26.52CR G/L ACCOUNT CK: 155636 26.52 101 43100-01-221.00 EQUIPMENT PARTS 26.52 PARTS I 1596-ID-386544 OIL SEALS APBNK 6/13/2024 R 5/08/2024 17.58 17.58CR G/L ACCOUNT CK: 155636 17.58 101 43100-01-221.00 EQUIPMENT PARTS 17.58 OIL SEALS Qbhf!325!pg!592 6-13-2024 8:46 AM A/P PAYMENT REGISTER PAGE: 2 PACKET: 07043 06/13/2024 AP CHECK RUN VENDOR SET: 01 VENDOR SEQUENCE VENDOR ITEM NO# DESCRIPTION BANK CHECK STAT DUE DT GROSS PAYMENT OUTSTANDING DISC DT BALANCE DISCOUNT ------------------------------------------------------------------------------------------------------------------------------------ I 1596-ID-386564 WIRE CONDUIT APBNK 6/13/2024 R 5/08/2024 20.00 20.00CR G/L ACCOUNT CK: 155636 20.00 101 43100-01-221.00 EQUIPMENT PARTS 20.00 WIRE CONDUIT I 1596-ID-386591 PARTS APBNK 6/13/2024 R 5/09/2024 6.49 6.49CR G/L ACCOUNT CK: 155636 6.49 101 43100-01-221.00 EQUIPMENT PARTS 6.49 PARTS I 1596-ID-386750 PARTS APBNK 6/13/2024 R 5/13/2024 69.13 69.13CR G/L ACCOUNT CK: 155636 69.13 101 43100-01-221.00 EQUIPMENT PARTS 69.13 PARTS I 1596-ID-386802 SUPPLIES & ADDITIVES APBNK 6/13/2024 R 5/14/2024 149.33 149.33CR G/L ACCOUNT CK: 155636 149.33 101 43100-01-213.00 LUBRICANTS & ADDITIVES 96.55 SUPPLIES & ADDITIVES 101 43100-01-215.00 SHOP MATERIALS 52.78 SUPPLIES & ADDITIVES I 1596-ID-386857 PARTS APBNK 6/13/2024 R 5/15/2024 28.69 28.69CR G/L ACCOUNT CK: 155636 28.69 101 43100-01-221.00 EQUIPMENT PARTS 28.69 PARTS I 1596-ID-387000 INNER TUBE APBNK 6/13/2024 R 5/17/2024 8.93 8.93CR G/L ACCOUNT CK: 155636 8.93 101 43100-01-222.00 TIRES 8.93 INNER TUBE I 1596-ID-387091 BATTERIES APBNK 6/13/2024 R 5/20/2024 168.83 168.83CR G/L ACCOUNT CK: 155636 168.83 101 43100-01-221.00 EQUIPMENT PARTS 168.83 BATTERIES I 1596-ID-387118 SMOKE MACHINE FOR EMISSIONS APBNK 6/13/2024 R 5/20/2024 936.60 936.60CR G/L ACCOUNT CK: 155636 936.60 101 43100-01-221.00 EQUIPMENT PARTS 936.60 SMOKE MACHINE FOR EMISSIONS I 1596-ID-387149 PARTS APBNK 6/13/2024 R 5/21/2024 73.78 73.78CR G/L ACCOUNT CK: 155636 73.78 101 43100-01-221.00 EQUIPMENT PARTS 73.78 PARTS I 1596-ID-387153 ADDITIVES,SUPPLIES & PARTS APBNK 6/13/2024 R 5/21/2024 335.18 335.18CR G/L ACCOUNT CK: 155636 335.18 101 43100-01-215.00 SHOP MATERIALS 105.56 ADDITIVES,SUPPLIES & PARTS 101 43100-01-213.00 LUBRICANTS & ADDITIVES 38.62 ADDITIVES,SUPPLIES & PARTS 101 43100-01-221.00 EQUIPMENT PARTS 191.00 ADDITIVES,SUPPLIES & PARTS I 1596-ID-387165 ADDITIVES APBNK 6/13/2024 R 5/21/2024 143.40 143.40CR G/L ACCOUNT CK: 155636 143.40 101 43100-01-213.00 LUBRICANTS & ADDITIVES 143.40 ADDITIVES I 1596-ID-387191 ENGINE ADDITIVE APBNK 6/13/2024 R 5/22/2024 37.84 37.84CR G/L ACCOUNT CK: 155636 37.84 101 43100-01-213.00 LUBRICANTS & ADDITIVES 37.84 ENGINE ADDITIVE Qbhf!326!pg!592 6-13-2024 8:46 AM A/P PAYMENT REGISTER PAGE: 3 PACKET: 07043 06/13/2024 AP CHECK RUN VENDOR SET: 01 VENDOR SEQUENCE VENDOR ITEM NO# DESCRIPTION BANK CHECK STAT DUE DT GROSS PAYMENT OUTSTANDING DISC DT BALANCE DISCOUNT ------------------------------------------------------------------------------------------------------------------------------------ I 1596-ID-387226 SUPPLIES & PARTS APBNK 6/13/2024 R 5/22/2024 91.91 91.91CR G/L ACCOUNT CK: 155636 91.91 101 43100-01-215.00 SHOP MATERIALS 77.04 SUPPLIES & PARTS 101 43100-01-221.00 EQUIPMENT PARTS 14.87 SUPPLIES & PARTS I 1596-ID-387468 SUPPLIES,PARTS & ADDITIVES APBNK 6/13/2024 R 5/29/2024 201.51 201.51CR G/L ACCOUNT CK: 155636 201.51 101 43100-01-215.00 SHOP MATERIALS 52.78 SUPPLIES,PARTS & ADDITIVES 101 43100-01-213.00 LUBRICANTS & ADDITIVES 57.93 SUPPLIES,PARTS & ADDITIVES 101 43100-01-221.00 EQUIPMENT PARTS 90.80 SUPPLIES,PARTS & ADDITIVES I 1596-ID-387492 OIL FILTERS APBNK 6/13/2024 R 5/29/2024 10.47 10.47CR G/L ACCOUNT CK: 155636 10.47 101 43100-01-221.00 EQUIPMENT PARTS 10.47 OIL FILTERS I 1596-ID-387527 ADDITIVES APBNK 6/13/2024 R 5/30/2024 143.40 143.40CR G/L ACCOUNT CK: 155636 143.40 101 43100-01-213.00 LUBRICANTS & ADDITIVES 143.40 ADDITIVES I 1596-ID-387570 ADDITIVES APBNK 6/13/2024 R 5/31/2024 98.42 98.42CR G/L ACCOUNT CK: 155636 98.42 101 43100-01-213.00 LUBRICANTS & ADDITIVES 98.42 ADDITIVES I 1596-ID-387596 RUBBER GLOVES APBNK 6/13/2024 R 5/31/2024 127.44 127.44CR G/L ACCOUNT CK: 155636 127.44 101 45202-01-229.00 OTHER MAINTENANCE SUPPLIES 127.44 RUBBER GLOVES REG. CHECK 1 3,295.81 3,295.81CR 0.00 3,295.81 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-003629 ALL AMERICAN ARENA PRODUCTS I 5425 GLASS / INSTALLATION APBNK 6/13/2024 R 5/21/2024 19,285.35 19,285.35CR G/L ACCOUNT CK: 155639 19,285.35 650 45130-01-521.00 BUILDING & STRUCTURE PURCHASES 19,285.35 GLASS / INSTALLATION I 5426 ICE PAINT APBNK 6/13/2024 R 5/21/2024 102.20 102.20CR G/L ACCOUNT CK: 155639 102.20 650 45130-01-221.00 EQUIPMENT PARTS 102.20 ICE PAINT REG. CHECK 1 19,387.55 19,387.55CR 0.00 19,387.55 0.00 ------------------------------------------------------------------------------------------------------------------------------------ Qbhf!327!pg!592 6-13-2024 8:46 AM A/P PAYMENT REGISTER PAGE: 4 PACKET: 07043 06/13/2024 AP CHECK RUN VENDOR SET: 01 VENDOR SEQUENCE VENDOR ITEM NO# DESCRIPTION BANK CHECK STAT DUE DT GROSS PAYMENT OUTSTANDING DISC DT BALANCE DISCOUNT ------------------------------------------------------------------------------------------------------------------------------------ 01-002071 AMERICAN FLAGPOLE & FLAG CO I 190147 NYLON REPLACEMENT FLAGS APBNK 6/13/2024 R 5/14/2024 491.90 491.90CR G/L ACCOUNT CK: 155640 491.90 101 41940-01-219.00 FLAGS & FLAGPOLE MAINTENANCE 491.90 NYLON REPLACEMENT FLAGS I 190538 NEW MN FLAG FOR CC APBNK 6/13/2024 R 5/22/2024 61.63 61.63CR G/L ACCOUNT CK: 155640 61.63 101 41940-01-219.00 FLAGS & FLAGPOLE MAINTENANCE 61.63 NEW MN FLAG FOR CC REG. CHECK 1 553.53 553.53CR 0.00 553.53 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-004937 AMERICAN PUMP COMPANY I 26964 4" NITRILE RUBBER HOSE, 50' APBNK 6/13/2024 R 5/17/2024 475.50 475.50CR G/L ACCOUNT CK: 155641 475.50 601 49400-01-229.00 OTHER MAINTENANCE SUPPLIES 475.50 4" NITRILE RUBBER HOSE, 50' REG. CHECK 1 475.50 475.50CR 0.00 475.50 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-006163 AMPION PBC I 2024060001148632 APR'24 SOLAR SUBSCRIPTIONS APBNK 6/13/2024 R 6/01/2024 1,838.00 1,838.00CR G/L ACCOUNT CK: 155642 1,838.00 601 49407-01-381.00 ELECTRIC UTILITIES 746.12 APR'24 SOLAR SUBSCRIPTIONS 101 41940-01-381.00 ELECTRIC UTILITIES 189.31 APR'24 SOLAR SUBSCRIPTIONS 601 49410-01-381.00 ELECTRIC UTILITIES 902.57 APR'24 SOLAR SUBSCRIPTIONS REG. CHECK 1 1,838.00 1,838.00CR 0.00 1,838.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-006176 GWEN ANDERSON I 2024-2 MEMORIAL DAY EVENT MUSICIAN APBNK 6/13/2024 R 5/21/2024 100.00 100.00CR G/L ACCOUNT CK: 155643 100.00 101 45100-01-315.00 SPECIAL PROGRAMS 100.00 MEMORIAL DAY EVENT MUSICIAN REG. CHECK 1 100.00 100.00CR 0.00 100.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ Qbhf!328!pg!592 6-13-2024 8:46 AM A/P PAYMENT REGISTER PAGE: 5 PACKET: 07043 06/13/2024 AP CHECK RUN VENDOR SET: 01 VENDOR SEQUENCE VENDOR ITEM NO# DESCRIPTION BANK CHECK STAT DUE DT GROSS PAYMENT OUTSTANDING DISC DT BALANCE DISCOUNT ------------------------------------------------------------------------------------------------------------------------------------ 01-006181 SCOTT ANDERSON I 2024-6 MEMORIAL DAY EVENT MUSICIAN APBNK 6/13/2024 R 5/21/2024 100.00 100.00CR G/L ACCOUNT CK: 155644 100.00 101 45100-01-315.00 SPECIAL PROGRAMS 100.00 MEMORIAL DAY EVENT MUSICIAN REG. CHECK 1 100.00 100.00CR 0.00 100.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-011644 APPLE FORD LINCOLN AV I A1CB417905 CONTRACT LABOR APBNK 6/13/2024 R 2/27/2024 199.95 199.95CR G/L ACCOUNT CK: 155645 199.95 101 43100-01-404.00 CONTRACTED MACH & EQUIP SERV 199.95 CONTRACT LABOR I A1CB444478 PARTS AND LABOR APBNK 6/13/2024 R 6/04/2024 1,992.50 1,992.50CR G/L ACCOUNT CK: 155645 1,992.50 101 43100-01-404.00 CONTRACTED MACH & EQUIP SERV 979.76 PARTS AND LABOR 101 43100-01-221.00 EQUIPMENT PARTS 1,012.74 PARTS AND LABOR I A1W668399 SWITCH APBNK 6/13/2024 R 6/03/2024 26.29 26.29CR G/L ACCOUNT CK: 155645 26.29 101 43100-01-221.00 EQUIPMENT PARTS 26.29 SWITCH REG. CHECK 1 2,218.74 2,218.74CR 0.00 2,218.74 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-003728 AREHART PAINTING INC I 060224 SC PAINT / REPAIR APBNK 6/13/2024 R 6/02/2024 1,600.00 1,600.00CR G/L ACCOUNT CK: 155646 1,600.00 101 45100-30-401.00 CONTRACTED BUILDING REPAIRS 1,600.00 SC PAINT / REPAIR REG. CHECK 1 1,600.00 1,600.00CR 0.00 1,600.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-005657 AT&T MOBILITY I X05032024 FD FIRE DEPT DATA LINES APBNK 6/13/2024 R 4/25/2024 456.67 456.67CR G/L ACCOUNT CK: 155647 456.67 101 42210-01-321.00 TELEPHONE COSTS 456.67 FIRE DEPT DATA LINES I X06032024 FD FIRE DEPT DATA LINES APBNK 6/13/2024 R 5/25/2024 456.67 456.67CR G/L ACCOUNT CK: 155647 456.67 101 42210-01-321.00 TELEPHONE COSTS 456.67 FIRE DEPT DATA LINES Qbhf!329!pg!592 6-13-2024 8:46 AM A/P PAYMENT REGISTER PAGE: 6 PACKET: 07043 06/13/2024 AP CHECK RUN VENDOR SET: 01 VENDOR SEQUENCE VENDOR ITEM NO# DESCRIPTION BANK CHECK STAT DUE DT GROSS PAYMENT OUTSTANDING DISC DT BALANCE DISCOUNT ------------------------------------------------------------------------------------------------------------------------------------ I X06032024 PD MAY INTERNET & CELL SERVICE APBNK 6/13/2024 R 5/25/2024 2,322.11 2,322.11CR G/L ACCOUNT CK: 155647 2,322.11 101 42110-01-329.00 OTHER COMMUNICATION COSTS 2,322.11 MAY INTERNET & CELL SERVICES I X06032024 PW SCADA DIALER APBNK 6/13/2024 R 5/25/2024 524.56 524.56CR G/L ACCOUNT CK: 155647 524.56 601 49400-01-321.00 TELEPHONE COSTS 174.85 SCADA DIALER 602 49450-01-321.00 TELEPHONE COSTS 174.85 SCADA DIALER 603 49500-01-321.00 TELEPHONE COSTS 174.86 SCADA DIALER REG. CHECK 1 3,760.01 3,760.01CR 0.00 3,760.01 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-006053 B&D ASSOCIATES LLC I 2024-0287 RSMT LIFETIME ATHLETIC PROJ APBNK 6/13/2024 R 4/30/2024 405,184.50 405,184.50CR G/L ACCOUNT CK: 155648 405,184.50 476 48000-01-521.00 BUILDING & STRUCTURE PURCHASES 405,184.50 RSMT LIFETIME ATHLETIC PROJ REG. CHECK 1 405,184.50 405,184.50CR 0.00 405,184.50 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-020090 BACHMAN'S INC-CREDIT DEPT I 384288/50 TREES APBNK 6/13/2024 R 6/04/2024 2,721.75 2,721.75CR G/L ACCOUNT CK: 155649 2,721.75 438 48000-01-225.00 LANDSCAPING MATERIALS 2,721.75 TREES REG. CHECK 1 2,721.75 2,721.75CR 0.00 2,721.75 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-003582 BAYCOM INC I EQUIPINV_049522 UNIVERSAL ADAPTER APBNK 6/13/2024 R 5/22/2024 185.00 185.00CR G/L ACCOUNT CK: 155650 185.00 207 49007-01-576.00 OTHER EQUIPMENT PURCHASES 185.00 UNIVERSAL ADAPTER I EQUIPINV_049527 POWER SUPPLY SQUADS APBNK 6/13/2024 R 5/22/2024 459.00 459.00CR G/L ACCOUNT CK: 155650 459.00 207 49007-01-576.00 OTHER EQUIPMENT PURCHASES 459.00 POWER SUPPLY SQUADS REG. CHECK 1 644.00 644.00CR 0.00 644.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ Qbhf!32:!pg!592 6-13-2024 8:46 AM A/P PAYMENT REGISTER PAGE: 7 PACKET: 07043 06/13/2024 AP CHECK RUN VENDOR SET: 01 VENDOR SEQUENCE VENDOR ITEM NO# DESCRIPTION BANK CHECK STAT DUE DT GROSS PAYMENT OUTSTANDING DISC DT BALANCE DISCOUNT ------------------------------------------------------------------------------------------------------------------------------------ 01-006126 BEAUDRY OIL & PROPANE I 2638062 1,800 GAL DIESEL FUEL APBNK 6/13/2024 R 5/15/2024 5,736.52 5,736.52CR G/L ACCOUNT CK: 155651 5,736.52 101 43100-01-212.00 MOTOR FUELS 5,736.52 1,800 GAL DIESEL FUEL I 2641302 200 GAL DIESEL FUEL APBNK 6/13/2024 R 5/15/2024 578.39 578.39CR G/L ACCOUNT CK: 155651 578.39 101 43100-01-212.00 MOTOR FUELS 578.39 BEAUDRY OIL & PROPANE I 2643461 3,000 GAL UNLEADED FUEL APBNK 6/13/2024 R 5/28/2024 8,143.72 8,143.72CR G/L ACCOUNT CK: 155651 8,143.72 101 43100-01-212.00 MOTOR FUELS 8,143.72 3,000 GAL UNLEADED FUEL REG. CHECK 1 14,458.63 14,458.63CR 0.00 14,458.63 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-005998 BELAIR BUILDERS INC I 2024-0295 ROSEMOUNT PD/PW PROJECT APBNK 6/13/2024 R 4/30/2024 7,621.85 7,621.85CR G/L ACCOUNT CK: 155652 7,621.85 421 20600 CONTRACTS PAYABLE 7,621.85 ROSEMOUNT PD/PW PROJECT REG. CHECK 1 7,621.85 7,621.85CR 0.00 7,621.85 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-003889 BERRY COFFEE COMPANY I 1008844 COFFEE SUPPLIES FOR SC APBNK 6/13/2024 R 5/30/2024 100.15 100.15CR G/L ACCOUNT CK: 155653 100.15 101 45100-30-219.00 OTHER OPERATING SUPPLIES 100.15 COFFEE SUPPLIES FOR SC REG. CHECK 1 100.15 100.15CR 0.00 100.15 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-002274 BERWALD ROOFING & SHEET I 2024-0311 ROSEMOUNT PD/PW PROJECT APBNK 6/13/2024 R 4/23/2024 89,130.90 89,130.90CR G/L ACCOUNT CK: 155654 89,130.90 421 48000-01-521.00 BUILDING & STRUCTURE PURCHASES 89,130.90 ROSEMOUNT PD/PW PROJECT REG. CHECK 1 89,130.90 89,130.90CR 0.00 89,130.90 0.00 ------------------------------------------------------------------------------------------------------------------------------------ Qbhf!331!pg!592 6-13-2024 8:46 AM A/P PAYMENT REGISTER PAGE: 8 PACKET: 07043 06/13/2024 AP CHECK RUN VENDOR SET: 01 VENDOR SEQUENCE VENDOR ITEM NO# DESCRIPTION BANK CHECK STAT DUE DT GROSS PAYMENT OUTSTANDING DISC DT BALANCE DISCOUNT ------------------------------------------------------------------------------------------------------------------------------------ 01-003649 BESSER WELDING & FABRICATIO I 15147 REPAIR - DASHER PANEL APBNK 6/13/2024 R 5/22/2024 500.00 500.00CR G/L ACCOUNT CK: 155655 500.00 650 45130-01-401.00 CONTRACTED BUILDING REPAIRS 500.00 REPAIR - DASHER PANEL REG. CHECK 1 500.00 500.00CR 0.00 500.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-004321 BHE COMMUNITY SOLAR LLC I 12071153 APR'24 SOLAR SUBSCRIPTIONS APBNK 6/13/2024 R 5/23/2024 2,516.45 2,516.45CR G/L ACCOUNT CK: 155656 2,516.45 601 49409-01-381.00 ELECTRIC UTILITIES 2,109.60 APR'24 SOLAR SUBSCRIPTIONS 601 49425-01-381.00 ELECTRIC UTILITIES 406.85 APR'24 SOLAR SUBSCRIPTIONS REG. CHECK 1 2,516.45 2,516.45CR 0.00 2,516.45 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-005738 BOARMAN KROOS VOGEL GROUP I I 63866 PD & PW PROF SERVICES APBNK 6/13/2024 R 5/10/2024 40,744.27 40,744.27CR G/L ACCOUNT CK: 155657 40,744.27 421 48000-01-302.00 ARCHITECTS' FEES 40,744.27 PD & PW PROF SERVICES REG. CHECK 1 40,744.27 40,744.27CR 0.00 40,744.27 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-004012 BOLTON & MENK INC I 0335929 SANITARY SEWER MODEL UPDATE APBNK 6/13/2024 R 5/15/2024 9,874.00 9,874.00CR G/L ACCOUNT CK: 155658 9,874.00 602 49450-01-303.00 ENGINEERING FEES 9,874.00 SANITARY SEWER MODEL UPDATE I 0336181 PICKLEBALL AND DOG PARK APBNK 6/13/2024 R 5/17/2024 5,974.00 5,974.00CR G/L ACCOUNT CK: 155658 5,974.00 205 49005-01-540.00 IMPROVEMENTS OTHER THAN BLDGS 5,974.00 PICKLEBALL AND DOG PARK I 0336624 DRIVER AVE & TRUNK SEWER EX APBNK 6/13/2024 R 5/23/2024 10,672.50 10,672.50CR G/L ACCOUNT CK: 155658 10,672.50 628 48000-01-303.00 ENGINEERING FEES 10,672.50 DRIVER AVE & TRUNK SEWER EXT REG. CHECK 1 26,520.50 26,520.50CR 0.00 26,520.50 0.00 ------------------------------------------------------------------------------------------------------------------------------------ Qbhf!332!pg!592 6-13-2024 8:46 AM A/P PAYMENT REGISTER PAGE: 9 PACKET: 07043 06/13/2024 AP CHECK RUN VENDOR SET: 01 VENDOR SEQUENCE VENDOR ITEM NO# DESCRIPTION BANK CHECK STAT DUE DT GROSS PAYMENT OUTSTANDING DISC DT BALANCE DISCOUNT ------------------------------------------------------------------------------------------------------------------------------------ 01-003249 BRANDL ANDERSON HOMES I 2023-03636 AS-BUILT SURVEY REFUND APBNK 6/13/2024 R 5/20/2024 2,000.00 2,000.00CR G/L ACCOUNT CK: 155659 2,000.00 101 22010 AS-BUILT SURVEY DEPOSITS 2,000.00 AS-BUILT SURVEY REFUND I 2024-00367 AS-BUILT SURVEY REFUND APBNK 6/13/2024 R 5/20/2024 2,000.00 2,000.00CR G/L ACCOUNT CK: 155659 2,000.00 101 22010 AS-BUILT SURVEY DEPOSITS 2,000.00 AS-BUILT SURVEY REFUND REG. CHECK 1 4,000.00 4,000.00CR 0.00 4,000.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-021815 BRAUN INTERTEC CORP I B386114 PW/PD CAMPUS PROJECT APBNK 6/13/2024 R 5/21/2024 6,244.50 6,244.50CR G/L ACCOUNT CK: 155660 6,244.50 421 48000-01-303.00 ENGINEERING FEES 6,244.50 PW/PD CAMPUS PROJECT I B387190 AKRON AVE SOUTH EXTENSION APBNK 6/13/2024 R 5/31/2024 4,223.00 4,223.00CR G/L ACCOUNT CK: 155660 4,223.00 483 48000-01-303.00 ENGINEERING FEES 4,223.00 AKRON AVE SOUTH EXTENSION I B387275 PICKLE BALL COURT TESTING APBNK 6/13/2024 R 6/03/2024 725.50 725.50CR G/L ACCOUNT CK: 155660 725.50 205 49005-01-540.00 IMPROVEMENTS OTHER THAN BLDGS 725.50 PICKLE BALL COURT TESTING REG. CHECK 1 11,193.00 11,193.00CR 0.00 11,193.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-004103 BUSINESS ESSENTIALS I WO-1297942-1 COPY PAPER APBNK 6/13/2024 R 5/20/2024 63.51 63.51CR G/L ACCOUNT CK: 155661 63.51 101 41810-01-203.00 PRINTED FORMS & PAPER 63.51 COPY PAPER I WO-1297945-1 OFFICE SUPPLIES APBNK 6/13/2024 R 5/20/2024 182.02 182.02CR G/L ACCOUNT CK: 155661 182.02 101 41810-01-209.00 OTHER OFFICE SUPPLIES 182.02 OFFICE SUPPLIES I WO-1298757-1 OFFICE SUPPLIES APBNK 6/13/2024 R 5/24/2024 179.91 179.91CR G/L ACCOUNT CK: 155661 179.91 101 41810-01-209.00 OTHER OFFICE SUPPLIES 179.91 OFFICE SUPPLIES I WO-1298757-2 OFFICE SUPPLIES APBNK 6/13/2024 R 5/28/2024 76.33 76.33CR G/L ACCOUNT CK: 155661 76.33 101 41810-01-209.00 OTHER OFFICE SUPPLIES 76.33 OFFICE SUPPLIES Qbhf!333!pg!592 6-13-2024 8:46 AM A/P PAYMENT REGISTER PAGE: 10 PACKET: 07043 06/13/2024 AP CHECK RUN VENDOR SET: 01 VENDOR SEQUENCE VENDOR ITEM NO# DESCRIPTION BANK CHECK STAT DUE DT GROSS PAYMENT OUTSTANDING DISC DT BALANCE DISCOUNT ------------------------------------------------------------------------------------------------------------------------------------ I WO-1299553-1 OFFICE SUPPLIES APBNK 6/13/2024 R 5/31/2024 144.43 144.43CR G/L ACCOUNT CK: 155661 144.43 101 41810-01-209.00 OTHER OFFICE SUPPLIES 144.43 OFFICE SUPPLIES REG. CHECK 1 646.20 646.20CR 0.00 646.20 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-004169 CCP NI MASTER TENANT 4, LLC I APR 2024 APR'24 SOLAR SUBSCRIPTIONS APBNK 6/13/2024 R 5/30/2024 4,006.04 4,006.04CR G/L ACCOUNT CK: 155662 4,006.04 101 41940-01-381.00 ELECTRIC UTILITIES 1,376.38 APR'24 SOLAR SUBSCRIPTIONS 601 49414-01-381.00 ELECTRIC UTILITIES 2,072.56 APR'24 SOLAR SUBSCRIPTIONS 601 49407-01-381.00 ELECTRIC UTILITIES 557.10 APR'24 SOLAR SUBSCRIPTIONS REG. CHECK 1 4,006.04 4,006.04CR 0.00 4,006.04 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-000424 CERTIFIED RECYCLING LLC I 80469 MATTRESS RECYCLING - CLEANU APBNK 6/13/2024 R 5/21/2024 2,620.00 2,620.00CR G/L ACCOUNT CK: 155663 2,620.00 101 41940-01-384.00 REFUSE DISPOSAL 2,620.00 MATTRESS RECYCLING - CLEANUP REG. CHECK 1 2,620.00 2,620.00CR 0.00 2,620.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-005542 CHARTER COMMUNICATIONS I 113140301051424 FIRE STATION 2 CABLE APBNK 6/13/2024 R 5/14/2024 148.68 148.68CR G/L ACCOUNT CK: 155664 148.68 101 42210-01-439.00 OTHER MISCELLANEOUS CHARGES 148.68 FIRE STATION 2 CABLE I 175314201052124 FIRE STATION 1 CABLE APBNK 6/13/2024 R 5/21/2024 0.23 0.23CR G/L ACCOUNT CK: 155664 0.23 101 42210-01-439.00 OTHER MISCELLANEOUS CHARGES 0.23 FIRE STATION 1 CABLE I 175314901052124 ARENA - TV BUNDLE APBNK 6/13/2024 R 5/21/2024 34.82 34.82CR G/L ACCOUNT CK: 155664 34.82 650 45130-01-404.00 CONTRACTED MACH & EQUIP R & M 34.82 ARENA - TV BUNDLE REG. CHECK 1 183.73 183.73CR 0.00 183.73 0.00 ------------------------------------------------------------------------------------------------------------------------------------ Qbhf!334!pg!592 6-13-2024 8:46 AM A/P PAYMENT REGISTER PAGE: 11 PACKET: 07043 06/13/2024 AP CHECK RUN VENDOR SET: 01 VENDOR SEQUENCE VENDOR ITEM NO# DESCRIPTION BANK CHECK STAT DUE DT GROSS PAYMENT OUTSTANDING DISC DT BALANCE DISCOUNT ------------------------------------------------------------------------------------------------------------------------------------ 01-030956 CITY OF ROSEMOUNT I 2024-0297 MAY 2024 STATE SURCHARGE APBNK 6/13/2024 R 6/06/2024 152.04 152.04CR G/L ACCOUNT CK: 155665 152.04 101 20810 BUILDING PERMIT SURCHARGE 143.18 MAY 2024 STATE SURCHARGE 101 20811 BUILDING PMT SURCHARGE-SET FEE 2.52 MAY 2024 STATE SURCHARGE 101 20820 ELECTRICAL PERMIT SURCHARGE 2.40 MAY 2024 STATE SURCHARGE 101 20830 PLUMBING PERMIT SURCHARGE 1.58 MAY 2024 STATE SURCHARGE 101 20850 SEWER PERMIT SURCHARGE 0.58 MAY 2024 STATE SURCHARGE 101 20860 HEATING/AIR COND PERMIT SURCHG 1.78 MAY 2024 STATE SURCHARGE REG. CHECK 1 152.04 152.04CR 0.00 152.04 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-030957 CITY OF ROSEMOUNT I 2024-0289 MAY 2024 CITY SHARE SAC FEE APBNK 6/13/2024 R 6/03/2024 1,739.50 1,739.50CR G/L ACCOUNT CK: 155666 1,739.50 101 20815 METRO SAC FOR MWCC 1,739.50 MAY 2024 CITY SHARE SAC FEES REG. CHECK 1 1,739.50 1,739.50CR 0.00 1,739.50 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-003503 CITY OF ST PAUL I IN58444 3 TONS ASPHALT MIX APBNK 6/13/2024 R 5/21/2024 258.90 258.90CR G/L ACCOUNT CK: 155667 258.90 101 43121-01-224.00 STREET MAINTENANCE MATERIALS 258.90 3 TONS ASPHALT MIX REG. CHECK 1 258.90 258.90CR 0.00 258.90 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-006175 ALICE CLARK I 2024-0286 PERMIT 6074-DAMAGE DEPOSIT APBNK 6/13/2024 R 5/28/2024 150.00 150.00CR G/L ACCOUNT CK: 155668 150.00 101 22005 REFUNDS PAYABLE - P&R 150.00 PERMIT 6074-DAMAGE DEPOSIT REG. CHECK 1 150.00 150.00CR 0.00 150.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ Qbhf!335!pg!592 6-13-2024 8:46 AM A/P PAYMENT REGISTER PAGE: 12 PACKET: 07043 06/13/2024 AP CHECK RUN VENDOR SET: 01 VENDOR SEQUENCE VENDOR ITEM NO# DESCRIPTION BANK CHECK STAT DUE DT GROSS PAYMENT OUTSTANDING DISC DT BALANCE DISCOUNT ------------------------------------------------------------------------------------------------------------------------------------ 01-031370 COLLINS ELECTRICAL I 2431823.01 FLINT HILLS PARKING LTS APBNK 6/13/2024 R 5/29/2024 803.55 803.55CR G/L ACCOUNT CK: 155669 803.55 101 45202-01-403.00 CONTRACTED R & M-OTHER IMPROV 803.55 FLINT HILLS PARKING LTS REG. CHECK 1 803.55 803.55CR 0.00 803.55 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-031577 CORPORATE MECHANICAL INC I C002361 MONTHLY MAINT - JUNE APBNK 6/13/2024 R 6/04/2024 1,925.00 1,925.00CR G/L ACCOUNT CK: 155670 1,925.00 101 45100-01-404.00 CONTRACTED MACH & EQUIP R & M 962.50 MONTHLY MAINT - JUNE 650 45130-01-404.00 CONTRACTED MACH & EQUIP R & M 962.50 MONTHLY MAINT - JUNE I W74815 SERVICE CALL - CHILLER APBNK 6/13/2024 R 5/16/2024 6,215.26 6,215.26CR G/L ACCOUNT CK: 155670 6,215.26 650 45130-01-404.00 CONTRACTED MACH & EQUIP R & M 3,107.63 SERVICE CALL - CHILLER 101 45100-01-404.00 CONTRACTED MACH & EQUIP R & M 3,107.63 SERVICE CALL - CHILLER I W74938 CONDENSER REPAIRS APBNK 6/13/2024 R 5/22/2024 567.30 567.30CR G/L ACCOUNT CK: 155670 567.30 101 45100-30-404.00 CONTRACTED MACH & EQUIP R & M 567.30 CONDENSER REPAIRS REG. CHECK 1 8,707.56 8,707.56CR 0.00 8,707.56 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-001023 CRAWFORD DOOR SALES CO I 53449 POLICE GARAGE DOOR REPAIRS APBNK 6/13/2024 R 5/20/2024 4,105.00 4,105.00CR G/L ACCOUNT CK: 155671 4,105.00 101 41940-01-401.00 CONTRACTED BUILDING REPAIRS 4,105.00 POLICE GARAGE DOOR REPAIRS REG. CHECK 1 4,105.00 4,105.00CR 0.00 4,105.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-031880 CROWN RENTAL I 407230-2 CONCRETE MIXER RENTAL APBNK 6/13/2024 R 5/23/2024 76.00 76.00CR G/L ACCOUNT CK: 155672 76.00 101 43121-01-415.00 OTHER EQUIPMENT RENTAL 76.00 CONCRETE MIXER RENTAL REG. CHECK 1 76.00 76.00CR 0.00 76.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ Qbhf!336!pg!592 6-13-2024 8:46 AM A/P PAYMENT REGISTER PAGE: 13 PACKET: 07043 06/13/2024 AP CHECK RUN VENDOR SET: 01 VENDOR SEQUENCE VENDOR ITEM NO# DESCRIPTION BANK CHECK STAT DUE DT GROSS PAYMENT OUTSTANDING DISC DT BALANCE DISCOUNT ------------------------------------------------------------------------------------------------------------------------------------ 01-001770 CUSTOM DRYWALL INC I 2024-0312 ROSEMOUNT PD/PW PROJECT APBNK 6/13/2024 R 4/30/2024 276,844.06 276,844.06CR G/L ACCOUNT CK: 155673 276,844.06 421 48000-01-521.00 BUILDING & STRUCTURE PURCHASES 276,844.06 ROSEMOUNT PD/PW PROJECT REG. CHECK 1 276,844.06 276,844.06CR 0.00 276,844.06 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-002034 D.C. ANNIS SEWER INC I 135324 JETTING SERVICE APBNK 6/13/2024 R 5/31/2024 480.00 480.00CR G/L ACCOUNT CK: 155674 480.00 602 49450-01-319.00 OTHER PROFESSIONAL SERVICES 480.00 JETTING SERVICE REG. CHECK 1 480.00 480.00CR 0.00 480.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-040300 DAK CNTY PROP TAXATION/RECO I 2024-0298 2024 PROPERTY TX-#342300200 APBNK 6/13/2024 R 6/07/2024 45.36 45.36CR G/L ACCOUNT CK: 155675 45.36 603 49500-01-439.00 OTHER MISCELLANEOUS CHARGES 45.36 2024 PROPERTY TX-#342300200020 I 2024-0299 2024 PROPERTY TX-#342300200 APBNK 6/13/2024 R 6/07/2024 45.36 45.36CR G/L ACCOUNT CK: 155675 45.36 603 49500-01-439.00 OTHER MISCELLANEOUS CHARGES 45.36 2024 PROPERTY TX-#342300200010 REG. CHECK 1 90.72 90.72CR 0.00 90.72 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-040220 DAK CNTY PROPERTY RECORDS I 2024-0291 ESCROW ACCT PAYMENT APBNK 6/13/2024 R 5/31/2024 5.30 5.30CR G/L ACCOUNT CK: 155676 5.30 101 41910-01-319.00 OTHER PROFESIONAL SERVICES 5.30 ESCROW ACCT PAYMENT REG. CHECK 1 5.30 5.30CR 0.00 5.30 0.00 ------------------------------------------------------------------------------------------------------------------------------------ Qbhf!337!pg!592 6-13-2024 8:46 AM A/P PAYMENT REGISTER PAGE: 14 PACKET: 07043 06/13/2024 AP CHECK RUN VENDOR SET: 01 VENDOR SEQUENCE VENDOR ITEM NO# DESCRIPTION BANK CHECK STAT DUE DT GROSS PAYMENT OUTSTANDING DISC DT BALANCE DISCOUNT ------------------------------------------------------------------------------------------------------------------------------------ 01-040040 DAKOTA AWARDS & ENGRAVING I 27860 YOUTH COMM NAME BADGES APBNK 6/13/2024 R 5/22/2024 180.00 180.00CR G/L ACCOUNT CK: 155677 180.00 101 41810-01-209.00 OTHER OFFICE SUPPLIES 180.00 YOUTH COMM NAME BADGES REG. CHECK 1 180.00 180.00CR 0.00 180.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-001935 DAKOTA COUNTY FINANCE I 5502085 800 MHZ RADIO SUBSCRIBER FE APBNK 6/13/2024 R 5/08/2024 3,242.87 3,242.87CR G/L ACCOUNT CK: 155678 3,242.87 101 42110-01-323.00 RADIO UNITS 1,213.16 800 MHZ RADIO SUBSCRIBER FEES 101 42210-01-329.00 OTHER COMMUNICATION COSTS 1,283.15 800 MHZ RADIO SUBSCRIBER FEES 101 43121-01-323.00 RADIO UNITS 149.31 800 MHZ RADIO SUBSCRIBER FEES 101 45202-01-323.00 RADIO UNITS 149.31 800 MHZ RADIO SUBSCRIBER FEES 601 49400-01-323.00 RADIO UNITS 149.31 800 MHZ RADIO SUBSCRIBER FEES 602 49450-01-323.00 RADIO UNITS 149.31 800 MHZ RADIO SUBSCRIBER FEES 603 49500-01-323.00 RADIO UNITS 149.32 800 MHZ RADIO SUBSCRIBER FEES REG. CHECK 1 3,242.87 3,242.87CR 0.00 3,242.87 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-001927 DAKOTA COUNTY PROPERTY I 926391 RECORDING FEE - ENCROACHMEN APBNK 6/13/2024 R 5/16/2024 46.00 46.00CR G/L ACCOUNT CK: 155679 46.00 474 48000-01-439.00 OTHER MISCELLANEOUS CHARGES 46.00 RECORDING FEE - ENCROACHMENT REG. CHECK 1 46.00 46.00CR 0.00 46.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-040435 DAKOTA ELECTRIC ASSOCIATION I 200002005379 5/24 JAYCEE PARK CONTROL BLDG APBNK 6/13/2024 R 5/29/2024 14.61 14.61CR G/L ACCOUNT CK: 155680 14.61 101 45202-01-381.00 ELECTRIC UTILITIES 14.61 JAYCEE PARK CONTROL BLDG I 200003157294 5/24 WENSMANN POND MONITORING ST APBNK 6/13/2024 R 5/29/2024 17.87 17.87CR G/L ACCOUNT CK: 155680 17.87 603 49513-01-381.00 ELECTRIC UTILITIES 17.87 WENSMANN POND MONITORING ST'N I 200003776226 5/24 SIREN #13 APBNK 6/13/2024 R 5/29/2024 23.58 23.58CR G/L ACCOUNT CK: 155680 23.58 101 43121-01-381.00 ELECTRIC UTILITIES 23.58 SIREN #13 Qbhf!338!pg!592 6-13-2024 8:46 AM A/P PAYMENT REGISTER PAGE: 15 PACKET: 07043 06/13/2024 AP CHECK RUN VENDOR SET: 01 VENDOR SEQUENCE VENDOR ITEM NO# DESCRIPTION BANK CHECK STAT DUE DT GROSS PAYMENT OUTSTANDING DISC DT BALANCE DISCOUNT ------------------------------------------------------------------------------------------------------------------------------------ I 200005601588 5/24 STORM DRAIN LIFT STATION #7 APBNK 6/13/2024 R 5/29/2024 29.54 29.54CR G/L ACCOUNT CK: 155680 29.54 603 49517-01-381.00 ELECTRIC UTILITIES 29.54 STORM DRAIN LIFT STATION #7 I 200010007317 5/24 WELL #16 APBNK 6/13/2024 R 5/29/2024 1,371.84 1,371.84CR G/L ACCOUNT CK: 155680 1,371.84 601 49426-01-381.00 ELECTRIC UTILITIES 1,371.84 WELL #16 I 200010050261 5/24 WELCOME SIGN - NORTH APBNK 6/13/2024 R 5/29/2024 17.15 17.15CR G/L ACCOUNT CK: 155680 17.15 608 49508-01-381.00 ELECTRIC UTILITIES 17.15 WELCOME SIGN - NORTH REG. CHECK 1 1,474.59 1,474.59CR 0.00 1,474.59 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-005127 DIAMOND VOGEL - 805 I 805067914 4 GALLONS ROSEMOUNT BLUE APBNK 6/13/2024 R 5/24/2024 243.92 243.92CR G/L ACCOUNT CK: 155681 243.92 650 45130-01-223.00 BUILDING REPAIR SUPPLIES 243.92 4 GALLONS ROSEMOUNT BLUE REG. CHECK 1 243.92 243.92CR 0.00 243.92 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-000618 DIVISION V SHEET METAL I 2024-0313 ROSEMOUNT PD/PW PROJECT APBNK 6/13/2024 R 4/30/2024 152,301.15 152,301.15CR G/L ACCOUNT CK: 155682 152,301.15 421 48000-01-521.00 BUILDING & STRUCTURE PURCHASES 152,301.15 ROSEMOUNT PD/PW PROJECT REG. CHECK 1 152,301.15 152,301.15CR 0.00 152,301.15 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-000316 DRAIN PRO-PLUMBING INC I 74984 JETTER TRUCK SERVICE APBNK 6/13/2024 R 5/30/2024 495.00 495.00CR G/L ACCOUNT CK: 155683 495.00 650 45130-01-401.00 CONTRACTED BUILDING REPAIRS 495.00 JETTER TRUCK SERVICE REG. CHECK 1 495.00 495.00CR 0.00 495.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ Qbhf!339!pg!592 6-13-2024 8:46 AM A/P PAYMENT REGISTER PAGE: 16 PACKET: 07043 06/13/2024 AP CHECK RUN VENDOR SET: 01 VENDOR SEQUENCE VENDOR ITEM NO# DESCRIPTION BANK CHECK STAT DUE DT GROSS PAYMENT OUTSTANDING DISC DT BALANCE DISCOUNT ------------------------------------------------------------------------------------------------------------------------------------ 01-004400 DUNDAS SOLAR HOLDINGS LLC I 2405-6951A APR'24 SOLAR SUBSCRIPTION APBNK 6/13/2024 R 5/31/2024 4,512.11 4,512.11CR G/L ACCOUNT CK: 155684 4,512.11 650 45130-01-381.00 ELECTRIC UTILITIES 4,512.11 APR'24 SOLAR SUBSCRIPTION REG. CHECK 1 4,512.11 4,512.11CR 0.00 4,512.11 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-050213 EARL F ANDERSEN INC I 0136389-IN SIGNS - NO OUTLET APBNK 6/13/2024 R 6/05/2024 111.35 111.35CR G/L ACCOUNT CK: 155685 111.35 101 45100-01-219.00 OTHER OPERATING SUPPLIES 111.35 SIGNS - NO OUTLET REG. CHECK 1 111.35 111.35CR 0.00 111.35 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-003670 EBERT COMPANIES I 2024-0314 ROSEMOUNT PD/PW PROJECT APBNK 6/13/2024 R 4/19/2024 102,970.83 102,970.83CR G/L ACCOUNT CK: 155686 102,970.83 421 48000-01-521.00 BUILDING & STRUCTURE PURCHASES 102,970.83 ROSEMOUNT PD/PW PROJECT REG. CHECK 1 102,970.83 102,970.83CR 0.00 102,970.83 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-050329 ECM PUBLISHERS INC I 999057 ZONING UPDATE PUBLIC NOTICE APBNK 6/13/2024 R 5/17/2024 48.00 48.00CR G/L ACCOUNT CK: 155687 48.00 101 41810-01-351.00 LEGAL NOTICES PUBLISHING 48.00 ZONING UPDATE PUBLIC NOTICE I 999072 FH TRAIL IMPROVEMENTS APBNK 6/13/2024 R 5/17/2024 232.50 232.50CR G/L ACCOUNT CK: 155687 232.50 205 49005-01-537.00 IMPROVEMENTS OTHER THAN BLDGS 232.50 FH TRAIL IMPROVEMENTS I 999073 AMBER FIELDS 18TH NOTICE APBNK 6/13/2024 R 5/17/2024 42.62 42.62CR G/L ACCOUNT CK: 155687 42.62 101 41810-01-351.00 LEGAL NOTICES PUBLISHING 42.62 AMBER FIELDS 18TH NOTICE I 999074 AKRON 42 LLC PUBLIC NOTICE APBNK 6/13/2024 R 5/17/2024 42.62 42.62CR G/L ACCOUNT CK: 155687 42.62 101 41810-01-351.00 LEGAL NOTICES PUBLISHING 42.62 AKRON 42 LLC PUBLIC NOTICE Qbhf!33:!pg!592 6-13-2024 8:46 AM A/P PAYMENT REGISTER PAGE: 17 PACKET: 07043 06/13/2024 AP CHECK RUN VENDOR SET: 01 VENDOR SEQUENCE VENDOR ITEM NO# DESCRIPTION BANK CHECK STAT DUE DT GROSS PAYMENT OUTSTANDING DISC DT BALANCE DISCOUNT ------------------------------------------------------------------------------------------------------------------------------------ I 999075 VARIANCE PUBLIC NOTICE APBNK 6/13/2024 R 5/17/2024 46.50 46.50CR G/L ACCOUNT CK: 155687 46.50 101 41810-01-351.00 LEGAL NOTICES PUBLISHING 46.50 VARIANCE PUBLIC NOTICE REG. CHECK 1 412.24 412.24CR 0.00 412.24 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-005733 ECOELSA LLC I 20240510-2 ECO ELSA CLASS APBNK 6/13/2024 R 5/24/2024 54.00 54.00CR G/L ACCOUNT CK: 155688 54.00 101 45100-93-219.00 OTHER OPERATING SUPPLIES 54.00 ECO ELSA CLASS REG. CHECK 1 54.00 54.00CR 0.00 54.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-050340 ECOLAB PEST I 2644405 SC PEST CONTROL APBNK 6/13/2024 R 5/31/2024 250.00 250.00CR G/L ACCOUNT CK: 155689 250.00 101 45100-30-404.00 CONTRACTED MACH & EQUIP R & M 250.00 SC PEST CONTROL I 5320752 PEST CONTROL-CH,SHOP,PW APBNK 6/13/2024 R 5/20/2024 132.73 132.73CR G/L ACCOUNT CK: 155689 132.73 101 41940-01-319.00 OTHER PROFESSIONAL SERVICES 132.73 PEST CONTROL-CH,SHOP,PW REG. CHECK 1 382.73 382.73CR 0.00 382.73 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-003615 FIELD TRAINING SOLUTIONS I 9913 FTO OFFICER TRAINING FOR 3 APBNK 6/13/2024 R 5/30/2024 1,180.00 1,180.00CR G/L ACCOUNT CK: 155690 1,180.00 101 42110-01-437.00 CONFERENCES & SEMINARS 1,180.00 FTO OFFICER TRAINING FOR 3 REG. CHECK 1 1,180.00 1,180.00CR 0.00 1,180.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-001182 FIRE SAFETY USA INC I 187211 ASMB-BLOWER BRUSHLESS APBNK 6/13/2024 R 5/21/2024 772.00 772.00CR G/L ACCOUNT CK: 155691 772.00 101 43100-01-221.00 EQUIPMENT PARTS 772.00 ASMB-BLOWER BRUSHLESS Qbhf!341!pg!592 6-13-2024 8:46 AM A/P PAYMENT REGISTER PAGE: 18 PACKET: 07043 06/13/2024 AP CHECK RUN VENDOR SET: 01 VENDOR SEQUENCE VENDOR ITEM NO# DESCRIPTION BANK CHECK STAT DUE DT GROSS PAYMENT OUTSTANDING DISC DT BALANCE DISCOUNT ------------------------------------------------------------------------------------------------------------------------------------ REG. CHECK 1 772.00 772.00CR 0.00 772.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-006178 KELLY FISHER I 2024-0301 PERMIT 5397-DAMAGE DEPOSIT APBNK 6/13/2024 R 6/10/2024 300.00 300.00CR G/L ACCOUNT CK: 155692 300.00 101 22005 REFUNDS PAYABLE - P&R 300.00 PERMIT 5397-DAMAGE DEPOSIT REG. CHECK 1 300.00 300.00CR 0.00 300.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-003143 FLEETPRIDE I BRV015259 PARTS AND LABOR APBNK 6/13/2024 R 5/29/2024 247.88 247.88CR G/L ACCOUNT CK: 155693 247.88 101 43100-01-404.00 CONTRACTED MACH & EQUIP SERV 83.00 PARTS AND LABOR 101 43100-01-221.00 EQUIPMENT PARTS 164.88 PARTS AND LABOR REG. CHECK 1 247.88 247.88CR 0.00 247.88 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-061265 FLUEGEL ELEVATOR INC I 736875 6 - 17LB PROPANE EXCHANGES APBNK 6/13/2024 R 5/25/2024 131.94 131.94CR G/L ACCOUNT CK: 155694 131.94 101 43121-01-224.00 STREET MAINTENANCE MATERIALS 131.94 6 - 17LB PROPANE EXCHANGES REG. CHECK 1 131.94 131.94CR 0.00 131.94 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-005768 FP MAILING SOLUTIONS I 2024-0292 6/3/24 POSTAGE METER REFILL APBNK 6/05/2024 D 6/03/2024 500.00 500.00CR G/L ACCOUNT CK: 001934 500.00 101 41810-01-322.00 POSTAGE COSTS 500.00 6/3/24 POSTAGE METER REFILL DRAFTS 1 500.00 500.00CR 0.00 500.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ Qbhf!342!pg!592 6-13-2024 8:46 AM A/P PAYMENT REGISTER PAGE: 19 PACKET: 07043 06/13/2024 AP CHECK RUN VENDOR SET: 01 VENDOR SEQUENCE VENDOR ITEM NO# DESCRIPTION BANK CHECK STAT DUE DT GROSS PAYMENT OUTSTANDING DISC DT BALANCE DISCOUNT ------------------------------------------------------------------------------------------------------------------------------------ 01-061865 FRONTIER I 651-188-0017 06/24 PHONE,INTERNET & CITY WIFI APBNK 6/13/2024 R 5/25/2024 4,610.73 4,610.73CR G/L ACCOUNT CK: 155695 4,610.73 101 41810-01-321.00 TELEPHONE COSTS 4,239.52 PHONE,INTERNET & CITY WIFI SRV 601 49407-01-321.00 TELEPHONE COSTS 17.57 PHONE,INTERNET & CITY WIFI SRV 601 49410-01-321.00 TELEPHONE COSTS 63.73 PHONE,INTERNET & CITY WIFI SRV 601 49400-01-321.00 TELEPHONE COSTS 68.85 PHONE,INTERNET & CITY WIFI SRV 602 49450-01-321.00 TELEPHONE COSTS 68.85 PHONE,INTERNET & CITY WIFI SRV 603 49500-01-321.00 TELEPHONE COSTS 68.88 PHONE,INTERNET & CITY WIFI SRV 650 45130-01-321.00 TELEPHONE COSTS 83.33 PHONE,INTERNET & CITY WIFI SRV REG. CHECK 1 4,610.73 4,610.73CR 0.00 4,610.73 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-000677 GERTEN GREENHOUSES INC-4461 I 107860/30 MAIN ST/CENTRAL PK FLOWERS APBNK 6/13/2024 R 5/13/2024 1,309.12 1,309.12CR G/L ACCOUNT CK: 155696 1,309.12 101 43121-01-225.00 LANDSCAPING MATERIALS 1,309.12 MAIN ST/CENTRAL PK FLOWERS I 107868/30 COMMUNITY CENTER POTS APBNK 6/13/2024 R 5/22/2024 580.58 580.58CR G/L ACCOUNT CK: 155696 580.58 101 43121-01-225.00 LANDSCAPING MATERIALS 580.58 COMMUNITY CENTER POTS I 107884/30 STEEPLE/HANGING BASKETS APBNK 6/13/2024 R 5/20/2024 817.73 817.73CR G/L ACCOUNT CK: 155696 817.73 101 43121-01-225.00 LANDSCAPING MATERIALS 817.73 STEEPLE/HANGING BASKETS I 219411/12 C20 FERTILIZER APBNK 6/13/2024 R 5/20/2024 254.05 254.05CR G/L ACCOUNT CK: 155696 254.05 101 45202-01-216.00 CHEMICALS & CHEMICAL PRODUCTS 254.05 C20 FERTILIZER I 880567/6 BULK SOIL FOR HB/PARK SIGNS APBNK 6/13/2024 R 5/17/2024 1,796.40 1,796.40CR G/L ACCOUNT CK: 155696 1,796.40 101 43121-01-225.00 LANDSCAPING MATERIALS 1,796.40 BULK SOIL FOR HB/PARK SIGNS I 886924/6 PARK SIGNS PLANTS APBNK 6/13/2024 R 5/23/2024 1,247.64 1,247.64CR G/L ACCOUNT CK: 155696 1,247.64 101 43121-01-225.00 LANDSCAPING MATERIALS 1,247.64 PARK SIGNS PLANTS I 887740/6 PARK SIGNS FLOWERS APBNK 6/13/2024 R 5/24/2024 642.24 642.24CR G/L ACCOUNT CK: 155696 642.24 101 43121-01-225.00 LANDSCAPING MATERIALS 642.24 PARK SIGNS FLOWERS REG. CHECK 1 6,647.76 6,647.76CR 0.00 6,647.76 0.00 ------------------------------------------------------------------------------------------------------------------------------------ Qbhf!343!pg!592 6-13-2024 8:46 AM A/P PAYMENT REGISTER PAGE: 20 PACKET: 07043 06/13/2024 AP CHECK RUN VENDOR SET: 01 VENDOR SEQUENCE VENDOR ITEM NO# DESCRIPTION BANK CHECK STAT DUE DT GROSS PAYMENT OUTSTANDING DISC DT BALANCE DISCOUNT ------------------------------------------------------------------------------------------------------------------------------------ 01-003610 GIGABIT MINNESOTA I 14033701 JUN'24 1000 MBPS FIBER APBNK 6/04/2024 D 6/01/2024 800.00 800.00CR G/L ACCOUNT CK: 001935 800.00 101 41810-01-321.00 TELEPHONE COSTS 800.00 JUN'24 1000 MBPS FIBER DRAFTS 1 800.00 800.00CR 0.00 800.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-006038 GLOBAL SPECIALTY CONTRACTOR I 2024-0293 RSMT LIFETIME ATHLETIC PROJ APBNK 6/13/2024 R 4/30/2024 105,450.00 105,450.00CR G/L ACCOUNT CK: 155697 105,450.00 476 48000-01-521.00 BUILDING & STRUCTURE PURCHASES 105,450.00 RSMT LIFETIME ATHLETIC PROJ REG. CHECK 1 105,450.00 105,450.00CR 0.00 105,450.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-070880 GOPHER STATE ONE-CALL I 4050720 MAY TICKET LOCATES APBNK 6/13/2024 R 5/31/2024 982.80 982.80CR G/L ACCOUNT CK: 155698 982.80 601 49400-01-312.00 GOPHER STATE ONE-CALL FEES 327.60 MAY TICKET LOCATES 603 49500-01-312.00 GOPHER STATE ONE-CALL FEES 327.60 MAY TICKET LOCATES 602 49450-01-312.00 GOPHER STATE ONE-CALL FEES 327.60 MAY TICKET LOCATES REG. CHECK 1 982.80 982.80CR 0.00 982.80 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-071220 GRAINGER I 9114117956 ELECTRIC BOXES APBNK 6/13/2024 R 5/09/2024 2,888.85 2,888.85CR G/L ACCOUNT CK: 155699 2,888.85 101 45202-01-221.00 EQUIPMENT PARTS 2,888.85 ELECTRIC BOXES I 9131869944 AIR COMP FOR PD FIRE SUPP. APBNK 6/13/2024 R 5/28/2024 277.00 277.00CR G/L ACCOUNT CK: 155699 277.00 101 41940-01-223.00 BUILDING REPAIR SUPPLIES 277.00 AIR COMP FOR PD FIRE SUPP. I 9132116071 BUILDING SUPPLIES APBNK 6/13/2024 R 5/28/2024 270.00 270.00CR G/L ACCOUNT CK: 155699 270.00 101 41940-01-208.00 MISCELLANEOUS SUPPLIES 270.00 BUILDING SUPPLIES REG. CHECK 1 3,435.85 3,435.85CR 0.00 3,435.85 0.00 ------------------------------------------------------------------------------------------------------------------------------------ Qbhf!344!pg!592 6-13-2024 8:46 AM A/P PAYMENT REGISTER PAGE: 21 PACKET: 07043 06/13/2024 AP CHECK RUN VENDOR SET: 01 VENDOR SEQUENCE VENDOR ITEM NO# DESCRIPTION BANK CHECK STAT DUE DT GROSS PAYMENT OUTSTANDING DISC DT BALANCE DISCOUNT ------------------------------------------------------------------------------------------------------------------------------------ 01-006102 GRAZZINI BROTHERS AND COMPA I 2024-0315 ROSEMOUNT PD/PW PROJECT APBNK 6/13/2024 R 4/30/2024 109,250.00 109,250.00CR G/L ACCOUNT CK: 155700 109,250.00 421 48000-01-521.00 BUILDING & STRUCTURE PURCHASES 109,250.00 ROSEMOUNT PD/PW PROJECT REG. CHECK 1 109,250.00 109,250.00CR 0.00 109,250.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-003033 GREATER MSP I INV-1233 GREATER MSP PARTNERSHIP 202 APBNK 6/13/2024 R 6/03/2024 10,500.00 10,500.00CR G/L ACCOUNT CK: 155701 10,500.00 201 46300-01-433.00 DUES & SUBSCRIPTIONS 10,500.00 GREATER MSP PARTNERSHIP 2024 REG. CHECK 1 10,500.00 10,500.00CR 0.00 10,500.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-006179 LIAM GREEN I 2024-5 MEMORIAL DAY EVENT MUSICIAN APBNK 6/13/2024 R 5/21/2024 100.00 100.00CR G/L ACCOUNT CK: 155702 100.00 101 45100-01-315.00 SPECIAL PROGRAMS 100.00 MEMORIAL DAY EVENT MUSICIAN REG. CHECK 1 100.00 100.00CR 0.00 100.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-006144 DAVE HAGEDORN I 2024-1 MEMORIAL DAY EVENT MUSICIAN APBNK 6/13/2024 R 5/21/2024 100.00 100.00CR G/L ACCOUNT CK: 155703 100.00 101 45100-01-315.00 SPECIAL PROGRAMS 100.00 MEMORIAL DAY EVENT MUSICIAN REG. CHECK 1 100.00 100.00CR 0.00 100.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-006159 HALLBERG ENGINEERING I 34444 PW/PD CAMPUS PROJECT APBNK 6/13/2024 R 4/30/2024 2,000.00 2,000.00CR G/L ACCOUNT CK: 155704 2,000.00 421 48000-01-303.00 ENGINEERING FEES 2,000.00 PW/PD CAMPUS PROJECT REG. CHECK 1 2,000.00 2,000.00CR 0.00 2,000.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ Qbhf!345!pg!592 6-13-2024 8:46 AM A/P PAYMENT REGISTER PAGE: 22 PACKET: 07043 06/13/2024 AP CHECK RUN VENDOR SET: 01 VENDOR SEQUENCE VENDOR ITEM NO# DESCRIPTION BANK CHECK STAT DUE DT GROSS PAYMENT OUTSTANDING DISC DT BALANCE DISCOUNT ------------------------------------------------------------------------------------------------------------------------------------ 01-006057 HARTY MECHANICAL INC I 2024-0294 RSMT LIFETIME ATHLETIC PROJ APBNK 6/13/2024 R 4/30/2024 1,382,012.50 1,382,012.50CR G/L ACCOUNT CK: 155705 1,382,012.50 476 48000-01-521.00 BUILDING & STRUCTURE PURCHASES 1,382,012.50 RSMT LIFETIME ATHLETIC PROJ REG. CHECK 1 1,382,012.50 1,382,012.50CR 0.00 1,382,012.50 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-006185 TOM HENCHAL I 2024-4 MEMORIAL DAY EVENT MUSICIAN APBNK 6/13/2024 R 5/21/2024 100.00 100.00CR G/L ACCOUNT CK: 155706 100.00 101 45100-01-315.00 SPECIAL PROGRAMS 100.00 MEMORIAL DAY EVENT MUSICIAN REG. CHECK 1 100.00 100.00CR 0.00 100.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-080905 HIGHLAND SANITATION I 0001249341 MAY TRASH SERVICE APBNK 6/13/2024 R 5/23/2024 3,946.20 3,946.20CR G/L ACCOUNT CK: 155707 3,946.20 101 45100-01-384.00 REFUSAL DISPOSAL 231.15 MAY TRASH SERVICE 650 45130-01-384.00 REFUSE DISPOSAL 217.95 MAY TRASH SERVICE 101 45100-01-315.00 SPECIAL PROGRAMS 81.00 MAY TRASH SERVICE 101 45100-30-384.00 REFUSE DISPOSAL 64.59 MAY TRASH SERVICE 101 41940-01-384.00 REFUSE DISPOSAL 3,351.51 MAY TRASH SERVICE REG. CHECK 1 3,946.20 3,946.20CR 0.00 3,946.20 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-000225 HOISINGTON KOEGLER GROUP I 022-045-17 ZONING CODE UPDATE APBNK 6/13/2024 R 4/12/2024 5,869.41 5,869.41CR G/L ACCOUNT CK: 155708 5,869.41 101 41910-01-319.00 OTHER PROFESIONAL SERVICES 5,869.41 ZONING CODE UPDATE REG. CHECK 1 5,869.41 5,869.41CR 0.00 5,869.41 0.00 ------------------------------------------------------------------------------------------------------------------------------------ Qbhf!346!pg!592 6-13-2024 8:46 AM A/P PAYMENT REGISTER PAGE: 23 PACKET: 07043 06/13/2024 AP CHECK RUN VENDOR SET: 01 VENDOR SEQUENCE VENDOR ITEM NO# DESCRIPTION BANK CHECK STAT DUE DT GROSS PAYMENT OUTSTANDING DISC DT BALANCE DISCOUNT ------------------------------------------------------------------------------------------------------------------------------------ 01-005977 HOLLENBACK & NELSON INC I 2024-0310 ROSEMOUNT PD/PW PROJECT APBNK 6/13/2024 R 4/30/2024 465,989.25 465,989.25CR G/L ACCOUNT CK: 155709 465,989.25 421 48000-01-521.00 BUILDING & STRUCTURE PURCHASES 465,989.25 ROSEMOUNT PD/PW PROJECT REG. CHECK 1 465,989.25 465,989.25CR 0.00 465,989.25 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-006139 HUEBSCH I 20319417 MATS & AIR FRESHENER @ FS # APBNK 6/13/2024 R 5/22/2024 35.76 35.76CR G/L ACCOUNT CK: 155710 35.76 101 41940-01-319.00 OTHER PROFESSIONAL SERVICES 35.76 MATS & AIR FRESHENER @ FS #1 I 20319424 MATS @ PD & CH APBNK 6/13/2024 R 5/22/2024 141.62 141.62CR G/L ACCOUNT CK: 155710 141.62 101 41940-01-319.00 OTHER PROFESSIONAL SERVICES 141.62 MATS @ PD & CH I 20319425 MATS @ PW SOUTH APBNK 6/13/2024 R 5/22/2024 16.27 16.27CR G/L ACCOUNT CK: 155710 16.27 101 41940-01-319.00 OTHER PROFESSIONAL SERVICES 16.27 MATS @ PW SOUTH I 20319426 MATS & TOWELS @ PW CENTRAL APBNK 6/13/2024 R 5/22/2024 46.27 46.27CR G/L ACCOUNT CK: 155710 46.27 101 43100-01-211.00 CLEANING SUPPLIES 25.05 MATS & TOWELS @ PW CENTRAL 101 41940-01-319.00 OTHER PROFESSIONAL SERVICES 21.22 MATS & TOWELS @ PW CENTRAL I 20319427 MATS @ PW NORTH APBNK 6/13/2024 R 5/22/2024 68.75 68.75CR G/L ACCOUNT CK: 155710 68.75 101 41940-01-319.00 OTHER PROFESSIONAL SERVICES 68.75 MATS @ PW NORTH I 20319428 MATS & AIR FRESHENER @ FS # APBNK 6/13/2024 R 5/22/2024 31.76 31.76CR G/L ACCOUNT CK: 155710 31.76 101 41940-01-319.00 OTHER PROFESSIONAL SERVICES 31.76 MATS & AIR FRESHENER @ FS #2 REG. CHECK 1 340.43 340.43CR 0.00 340.43 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-004339 I & S GROUP INC I 105178 BONAIRE PATH WEST TRAIL APBNK 6/13/2024 R 5/31/2024 1,497.50 1,497.50CR G/L ACCOUNT CK: 155711 1,497.50 205 49005-01-537.00 IMPROVEMENTS OTHER THAN BLDGS 1,497.50 BONAIRE PATH WEST TRAIL REG. CHECK 1 1,497.50 1,497.50CR 0.00 1,497.50 0.00 ------------------------------------------------------------------------------------------------------------------------------------ Qbhf!347!pg!592 6-13-2024 8:46 AM A/P PAYMENT REGISTER PAGE: 24 PACKET: 07043 06/13/2024 AP CHECK RUN VENDOR SET: 01 VENDOR SEQUENCE VENDOR ITEM NO# DESCRIPTION BANK CHECK STAT DUE DT GROSS PAYMENT OUTSTANDING DISC DT BALANCE DISCOUNT ------------------------------------------------------------------------------------------------------------------------------------ 01-006177 IMPERIAL DADE I 4240511 JANITORIAL SUPPLIES APBNK 6/13/2024 R 5/31/2024 1,768.17 1,768.17CR G/L ACCOUNT CK: 155712 1,768.17 101 45100-01-211.00 CLEANING SUPPLIES 671.91 JANITORIAL SUPPLIES 650 45130-01-211.00 CLEANING SUPPLIES 671.91 JANITORIAL SUPPLIES 101 45100-30-211.00 CLEANING SUPPLIES 424.35 JANITORIAL SUPPLIES I 4241361 JANITORIAL SUPPLIES APBNK 6/13/2024 R 6/04/2024 76.88 76.88CR G/L ACCOUNT CK: 155712 76.88 101 45100-30-211.00 CLEANING SUPPLIES 76.88 JANITORIAL SUPPLIES REG. CHECK 1 1,845.05 1,845.05CR 0.00 1,845.05 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-001690 IN CONTROL INC I S-INV01606 ENGINEERING SERVICES APBNK 6/13/2024 R 5/31/2024 182.00 182.00CR G/L ACCOUNT CK: 155713 182.00 601 49400-01-319.00 OTHER PROFESSIONAL SERVICES 182.00 ENGINEERING SERVICES REG. CHECK 1 182.00 182.00CR 0.00 182.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-091405 INDEPENDENT BLACK DIRT I 35540 2 YDS BLACK DIRT APBNK 6/13/2024 R 5/15/2024 44.00 44.00CR G/L ACCOUNT CK: 155714 44.00 101 43121-01-225.00 LANDSCAPING MATERIALS 44.00 2 YDS BLACK DIRT I 35597 2 YDS BLACK DIRT APBNK 6/13/2024 R 5/20/2024 44.00 44.00CR G/L ACCOUNT CK: 155714 44.00 101 45202-01-219.00 OTHER OPERATING SUPPLIES 44.00 2 YDS BLACK DIRT I 35617 2 YDS BLACK DIRT APBNK 6/13/2024 R 5/22/2024 44.00 44.00CR G/L ACCOUNT CK: 155714 44.00 101 45202-01-219.00 OTHER OPERATING SUPPLIES 44.00 2 YDS BLACK DIRT I 35724 2 YDS BLACK DIRT APBNK 6/13/2024 R 6/05/2024 44.00 44.00CR G/L ACCOUNT CK: 155714 44.00 101 43121-01-225.00 LANDSCAPING MATERIALS 44.00 2 YDS BLACK DIRT I 35731 1 YD BLACK DIRT APBNK 6/13/2024 R 6/06/2024 22.00 22.00CR G/L ACCOUNT CK: 155714 22.00 101 43121-01-225.00 LANDSCAPING MATERIALS 22.00 1 YD BLACK DIRT Qbhf!348!pg!592 6-13-2024 8:46 AM A/P PAYMENT REGISTER PAGE: 25 PACKET: 07043 06/13/2024 AP CHECK RUN VENDOR SET: 01 VENDOR SEQUENCE VENDOR ITEM NO# DESCRIPTION BANK CHECK STAT DUE DT GROSS PAYMENT OUTSTANDING DISC DT BALANCE DISCOUNT ------------------------------------------------------------------------------------------------------------------------------------ REG. CHECK 1 198.00 198.00CR 0.00 198.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-003389 J & L CONNECTIONS LLC I 397 FRIDAY FOLDER ADS APBNK 6/13/2024 R 5/21/2024 1,110.00 1,110.00CR G/L ACCOUNT CK: 155715 1,110.00 101 45100-01-349.00 OTHER ADVERTISING 1,110.00 FRIDAY FOLDER ADS REG. CHECK 1 1,110.00 1,110.00CR 0.00 1,110.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-000453 J.R.'S ADVANCED RECYCLERS I 113060 APPLIANCE DISPOSAL APBNK 6/13/2024 R 5/22/2024 3,871.00 3,871.00CR G/L ACCOUNT CK: 155716 3,871.00 101 41940-01-384.00 REFUSE DISPOSAL 3,871.00 APPLIANCE DISPOSAL REG. CHECK 1 3,871.00 3,871.00CR 0.00 3,871.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-006080 JERRY'S FLOOR STORE I 2024-0300 RSMT LIFETIME ATHLETIC PROJ APBNK 6/13/2024 R 4/30/2024 169,373.54 169,373.54CR G/L ACCOUNT CK: 155717 169,373.54 476 48000-01-521.00 BUILDING & STRUCTURE PURCHASES 169,373.54 RSMT LIFETIME ATHLETIC PROJ REG. CHECK 1 169,373.54 169,373.54CR 0.00 169,373.54 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-000829 JOHN HENRY FOSTER MN INC I 10707261-00 HUMPHREY VALVES APBNK 6/13/2024 R 5/31/2024 531.13 531.13CR G/L ACCOUNT CK: 155718 531.13 101 43100-01-221.00 EQUIPMENT PARTS 531.13 HUMPHREY VALVES REG. CHECK 1 531.13 531.13CR 0.00 531.13 0.00 ------------------------------------------------------------------------------------------------------------------------------------ Qbhf!349!pg!592 6-13-2024 8:46 AM A/P PAYMENT REGISTER PAGE: 26 PACKET: 07043 06/13/2024 AP CHECK RUN VENDOR SET: 01 VENDOR SEQUENCE VENDOR ITEM NO# DESCRIPTION BANK CHECK STAT DUE DT GROSS PAYMENT OUTSTANDING DISC DT BALANCE DISCOUNT ------------------------------------------------------------------------------------------------------------------------------------ 01-110314 KENNEDY & GRAVEN CHARTERED I 181471 APRIL RETAINER-ADMIN APBNK 6/13/2024 R 5/17/2024 1,238.71 1,238.71CR G/L ACCOUNT CK: 155719 1,238.71 101 41810-01-304.00 LEGAL FEES 1,238.71 APRIL RETAINER-ADMIN I 181472 APRIL RETAINER-PLANNING APBNK 6/13/2024 R 5/17/2024 1,156.17 1,156.17CR G/L ACCOUNT CK: 155719 1,156.17 101 41810-01-304.00 LEGAL FEES 1,156.17 APRIL RETAINER-PLANNING I 181473 APRIL RETAINER-POLICE APBNK 6/13/2024 R 5/17/2024 880.90 880.90CR G/L ACCOUNT CK: 155719 880.90 101 41810-01-304.00 LEGAL FEES 880.90 APRIL RETAINER-POLICE I 181474 APRIL RETAINER-PERSONAL APBNK 6/13/2024 R 5/17/2024 324.22 324.22CR G/L ACCOUNT CK: 155719 324.22 101 41810-01-304.00 LEGAL FEES 324.22 APRIL RETAINER-PERSONAL I 181475 APRIL NON RETAINER 2024 APBNK 6/13/2024 R 5/17/2024 10,186.02 10,186.02CR G/L ACCOUNT CK: 155719 10,186.02 101 41810-01-304.00 LEGAL FEES 7,585.52 APRIL NON RETAINER 2024 471 48000-01-304.00 LEGAL FEES 209.00 APRIL NON RETAINER 2024 439 48000-01-304.00 LEGAL FEES 57.00 APRIL NON RETAINER 2024 101 41810-01-304.00 LEGAL FEES 57.00 APRIL NON RETAINER 2024 442 48000-01-304.00 LEGAL FEES 1,406.00 APRIL NON RETAINER 2024 101 41810-01-304.00 LEGAL FEES 171.00 APRIL NON RETAINER 2024 201 46300-01-304.00 LEGAL FEES 133.00 APRIL NON RETAINER 2024 101 41810-01-304.00 LEGAL FEES 45.00 APRIL NON RETAINER 2024 486 48000-01-304.00 LEGAL FEES 522.50 APRIL NON RETAINER 2024 REG. CHECK 1 13,786.02 13,786.02CR 0.00 13,786.02 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-110526 KIMBALL MIDWEST I 102227098 SHOP SUPPLIES APBNK 6/13/2024 R 5/15/2024 422.06 422.06CR G/L ACCOUNT CK: 155721 422.06 101 43100-01-215.00 SHOP MATERIALS 422.06 SHOP SUPPLIES REG. CHECK 1 422.06 422.06CR 0.00 422.06 0.00 ------------------------------------------------------------------------------------------------------------------------------------ Qbhf!34:!pg!592 6-13-2024 8:46 AM A/P PAYMENT REGISTER PAGE: 27 PACKET: 07043 06/13/2024 AP CHECK RUN VENDOR SET: 01 VENDOR SEQUENCE VENDOR ITEM NO# DESCRIPTION BANK CHECK STAT DUE DT GROSS PAYMENT OUTSTANDING DISC DT BALANCE DISCOUNT ------------------------------------------------------------------------------------------------------------------------------------ 01-111225 KLM ENGINEERING INC I 10201 SPRINT ANTENNA INSPECTION S APBNK 6/13/2024 R 5/24/2024 3,800.00 3,800.00CR G/L ACCOUNT CK: 155722 3,800.00 601 49400-01-319.00 OTHER PROFESSIONAL SERVICES 3,800.00 SPRINT ANTENNA INSPECTION SERV REG. CHECK 1 3,800.00 3,800.00CR 0.00 3,800.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-005999 KRAUS-ANDERSON CONSTRUCTION I 64378 CONST MGMT THRU APRIL 30, 2 APBNK 6/13/2024 R 5/06/2024 136,065.82 136,065.82CR G/L ACCOUNT CK: 155723 136,065.82 421 48000-01-319.00 OTHER PROFESSIONAL SERVICES 136,065.82 CONST MGMT THRU APRIL 30, 2024 REG. CHECK 1 136,065.82 136,065.82CR 0.00 136,065.82 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-005498 LABRASH PLUMBING & HEATING I ABB14147 IRRIGATION METER REMOVAL APBNK 6/13/2024 R 5/16/2024 214.15 214.15CR G/L ACCOUNT CK: 155724 214.15 601 49400-01-403.00 CONTRACTED R & M-OTHER IMPROV 214.15 IRRIGATION METER REMOVAL REG. CHECK 1 214.15 214.15CR 0.00 214.15 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-000330 LEAGUE-MN CITIES INS TRST I 8983 CLAIM #LMC CA 348478-KLIETZ APBNK 6/13/2024 R 5/15/2024 11,316.47 11,316.47CR G/L ACCOUNT CK: 155725 11,316.47 206 49006-01-409.00 OTHER CONTRACTED REPAIR & MAIN 11,316.47 CLAIM #LMC CA 348478-KLIETZ REG. CHECK 1 11,316.47 11,316.47CR 0.00 11,316.47 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-001511 LENNAR HOMES I 2019-01894 AS-BUILT SURVEY REFUND APBNK 6/13/2024 R 5/24/2024 2,000.00 2,000.00CR G/L ACCOUNT CK: 155726 2,000.00 101 22010 AS-BUILT SURVEY DEPOSITS 2,000.00 AS-BUILT SURVEY REFUND I 2019-03292 AS-BUILT SURVEY REFUND APBNK 6/13/2024 R 5/24/2024 2,000.00 2,000.00CR G/L ACCOUNT CK: 155726 2,000.00 101 22010 AS-BUILT SURVEY DEPOSITS 2,000.00 AS-BUILT SURVEY REFUND Qbhf!351!pg!592 6-13-2024 8:46 AM A/P PAYMENT REGISTER PAGE: 28 PACKET: 07043 06/13/2024 AP CHECK RUN VENDOR SET: 01 VENDOR SEQUENCE VENDOR ITEM NO# DESCRIPTION BANK CHECK STAT DUE DT GROSS PAYMENT OUTSTANDING DISC DT BALANCE DISCOUNT ------------------------------------------------------------------------------------------------------------------------------------ REG. CHECK 1 4,000.00 4,000.00CR 0.00 4,000.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-001905 LEXISNEXIS RISK SOLNS FL IN I 1843662-20240531 MAY SUBSCRIPTION FEE APBNK 6/13/2024 R 5/31/2024 658.63 658.63CR G/L ACCOUNT CK: 155727 658.63 101 42110-01-433.00 DUES & SUBSCRIPTIONS 658.63 MAY SUBSCRIPTION FEE REG. CHECK 1 658.63 658.63CR 0.00 658.63 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-003457 LHB INC I 220019.00-11 DUNMORE DESIGN WORK APRIL 2 APBNK 6/13/2024 R 5/14/2024 1,000.00 1,000.00CR G/L ACCOUNT CK: 155728 1,000.00 205 49005-01-533.00 IMPROVEMENTS OTHER THAN BLDGS 1,000.00 DUNMORE DESIGN WORK APRIL 24 REG. CHECK 1 1,000.00 1,000.00CR 0.00 1,000.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-006021 LTF CONSTRUCTION COMPANY LL I 2024-0302 GENERAL CONDITIONS LT PROJE APBNK 6/13/2024 R 4/30/2024 185,000.00 185,000.00CR G/L ACCOUNT CK: 155729 185,000.00 476 48000-01-521.00 BUILDING & STRUCTURE PURCHASES 185,000.00 GENERAL CONDITIONS LT PROJECT REG. CHECK 1 185,000.00 185,000.00CR 0.00 185,000.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-006043 MARTIN MARIETTA MATERIALS I 42537270 1.51 TON MV4 WEAR APBNK 6/13/2024 R 5/22/2024 108.87 108.87CR G/L ACCOUNT CK: 155730 108.87 601 49400-01-224.00 STREET MAINTENANCE SUPPLIES 108.87 1.51 TON MV4 WEAR REG. CHECK 1 108.87 108.87CR 0.00 108.87 0.00 ------------------------------------------------------------------------------------------------------------------------------------ Qbhf!352!pg!592 6-13-2024 8:46 AM A/P PAYMENT REGISTER PAGE: 29 PACKET: 07043 06/13/2024 AP CHECK RUN VENDOR SET: 01 VENDOR SEQUENCE VENDOR ITEM NO# DESCRIPTION BANK CHECK STAT DUE DT GROSS PAYMENT OUTSTANDING DISC DT BALANCE DISCOUNT ------------------------------------------------------------------------------------------------------------------------------------ 01-130280 MASTER ELECTRIC CO INC I SD51383 WELL 14 MOTOR CHECK APBNK 6/13/2024 R 5/31/2024 341.75 341.75CR G/L ACCOUNT CK: 155731 341.75 601 49414-01-409.00 OTHER CONTRACTED REPAIR & MAIN 341.75 WELL 14 MOTOR CHECK REG. CHECK 1 341.75 341.75CR 0.00 341.75 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-003592 MCMULLEN INSPECTIONS INC I 2024-0303 ELEC INSP. SHARE-MAY PERMIT APBNK 6/13/2024 R 6/04/2024 26,140.48 26,140.48CR G/L ACCOUNT CK: 155732 26,140.48 101 20825 ELEC INSPCTR SHARE OF PMT FEES 26,140.48 ELEC INSP. SHARE-MAY PERMITS REG. CHECK 1 26,140.48 26,140.48CR 0.00 26,140.48 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-001863 MEDICINE LAKE TOURS I 2024-0304 SENIOR BUS TRIP APBNK 6/13/2024 R 6/03/2024 1,320.00 1,320.00CR G/L ACCOUNT CK: 155733 1,320.00 101 45100-87-219.00 OTHER OPERATING SUPPLIES 1,320.00 SENIOR BUS TRIP REG. CHECK 1 1,320.00 1,320.00CR 0.00 1,320.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-136955 MEI TOTAL ELEVATOR SOLUTION I 1076739 JUNE ELEVATOR INSPECTION APBNK 6/13/2024 R 6/01/2024 193.53 193.53CR G/L ACCOUNT CK: 155734 193.53 101 41940-01-319.00 OTHER PROFESSIONAL SERVICES 193.53 JUNE ELEVATOR INSPECTION REG. CHECK 1 193.53 193.53CR 0.00 193.53 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-130725 MENARDS-APPLE VALLEY I 73805 DEADBLOW HAMMER APBNK 6/13/2024 R 5/19/2024 12.99 12.99CR G/L ACCOUNT CK: 155735 12.99 101 42210-01-241.00 SMALL TOOLS 12.99 DEADBLOW HAMMER I 73953 SPLASH PAD ITEMS APBNK 6/13/2024 R 5/22/2024 127.66 127.66CR G/L ACCOUNT CK: 155735 127.66 101 45202-01-220.00 SPLASH PAD MAINTENANCE 127.66 SPLASH PAD ITEMS Qbhf!353!pg!592 6-13-2024 8:46 AM A/P PAYMENT REGISTER PAGE: 30 PACKET: 07043 06/13/2024 AP CHECK RUN VENDOR SET: 01 VENDOR SEQUENCE VENDOR ITEM NO# DESCRIPTION BANK CHECK STAT DUE DT GROSS PAYMENT OUTSTANDING DISC DT BALANCE DISCOUNT ------------------------------------------------------------------------------------------------------------------------------------ I 74291 GLUE AND PAINT APBNK 6/13/2024 R 5/29/2024 235.20 235.20CR G/L ACCOUNT CK: 155735 235.20 101 45202-01-226.00 SIGN REPAIR MATERIALS 235.20 GLUE AND PAINT I 74611 FENCING MATERIAL APBNK 6/13/2024 R 6/04/2024 499.59 499.59CR G/L ACCOUNT CK: 155735 499.59 101 45202-01-229.00 OTHER MAINTENANCE SUPPLIES 499.59 FENCING MATERIAL REG. CHECK 1 875.44 875.44CR 0.00 875.44 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-130975 METRO COUNCIL ENV SERV I 0001173701 JUL'24 WASTEWATER SERVICE APBNK 6/13/2024 R 6/03/2024 150,666.91 150,666.91CR G/L ACCOUNT CK: 155736 150,666.91 602 49450-01-602.00 METRO SEWER SERVICE CHARGES 150,666.91 JUL'24 WASTEWATER SERVICE REG. CHECK 1 150,666.91 150,666.91CR 0.00 150,666.91 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-131025 METRO COUNCIL ENV SERV I 2024-0290 MAY 2024 METRO SAC FEES APBNK 6/13/2024 R 6/03/2024 172,210.50 172,210.50CR G/L ACCOUNT CK: 155737 172,210.50 101 20815 METRO SAC FOR MWCC 172,210.50 MAY 2024 METRO SAC FEES REG. CHECK 1 172,210.50 172,210.50CR 0.00 172,210.50 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-004079 METRO SALES INC I INV2537410 RICOH/IM C300F COLOR COPIER APBNK 6/13/2024 R 6/03/2024 98.80 98.80CR G/L ACCOUNT CK: 155738 98.80 101 41810-01-202.00 DUPLICATING & COPYING COSTS 98.80 RICOH/IM C300F COLOR COPIER REG. CHECK 1 98.80 98.80CR 0.00 98.80 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-001288 MIDLAND GLASS CO I 2024-0305 RSMT LIFETIME ATHLETIC PROJ APBNK 6/13/2024 R 4/30/2024 11,400.00 11,400.00CR G/L ACCOUNT CK: 155739 11,400.00 476 48000-01-521.00 BUILDING & STRUCTURE PURCHASES 11,400.00 RSMT LIFETIME ATHLETIC PROJ Qbhf!354!pg!592 6-13-2024 8:46 AM A/P PAYMENT REGISTER PAGE: 31 PACKET: 07043 06/13/2024 AP CHECK RUN VENDOR SET: 01 VENDOR SEQUENCE VENDOR ITEM NO# DESCRIPTION BANK CHECK STAT DUE DT GROSS PAYMENT OUTSTANDING DISC DT BALANCE DISCOUNT ------------------------------------------------------------------------------------------------------------------------------------ REG. CHECK 1 11,400.00 11,400.00CR 0.00 11,400.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-005495 MIDWEST AQUA CARE I 01397 WENNSMAN POND CLP TREATMENT APBNK 6/13/2024 R 5/22/2024 2,150.00 2,150.00CR G/L ACCOUNT CK: 155740 2,150.00 603 49500-01-403.00 CONTRACTED R & M-OTHER IMPROV 2,150.00 WENNSMAN POND CLP TREATMENT REG. CHECK 1 2,150.00 2,150.00CR 0.00 2,150.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-005706 MIDWEST MACHINERY CO I 10052392 CHAINSAW,CHAINS & BAR OIL APBNK 6/13/2024 R 5/22/2024 1,068.12 1,068.12CR G/L ACCOUNT CK: 155741 1,068.12 101 45202-01-242.00 MINOR EQUIPMENT 489.99 CHAINSAW,CHAINS & BAR OIL 101 43121-01-241.00 SMALL TOOLS 578.13 CHAINSAW,CHAINS & BAR OIL I 10055212 WEED WHIPS & BATTERIES APBNK 6/13/2024 R 5/23/2024 1,605.96 1,605.96CR G/L ACCOUNT CK: 155741 1,605.96 101 45202-01-242.00 MINOR EQUIPMENT 1,605.96 WEED WHIPS & BATTERIES REG. CHECK 1 2,674.08 2,674.08CR 0.00 2,674.08 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-004744 MINDFUL HEALTH I 2024-0306 SENIOR YOGA CLASS APBNK 6/13/2024 R 5/23/2024 432.00 432.00CR G/L ACCOUNT CK: 155742 432.00 101 45100-93-219.00 OTHER OPERATING SUPPLIES 432.00 SENIOR YOGA CLASS REG. CHECK 1 432.00 432.00CR 0.00 432.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-005718 MINNESOTA STATE COMMUNITY I 040450 STATE FIRE SCHOOL APBNK 6/13/2024 R 4/04/2024 300.00 300.00CR G/L ACCOUNT CK: 155743 300.00 101 42210-01-308.00 INSTRUCTORS' FEES 300.00 STATE FIRE SCHOOL REG. CHECK 1 300.00 300.00CR 0.00 300.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ Qbhf!355!pg!592 6-13-2024 8:46 AM A/P PAYMENT REGISTER PAGE: 32 PACKET: 07043 06/13/2024 AP CHECK RUN VENDOR SET: 01 VENDOR SEQUENCE VENDOR ITEM NO# DESCRIPTION BANK CHECK STAT DUE DT GROSS PAYMENT OUTSTANDING DISC DT BALANCE DISCOUNT ------------------------------------------------------------------------------------------------------------------------------------ 01-136725 MN DEPT OF HEALTH I 2024-0307 COMM WTR SUPPLY SVCS-2ND QT APBNK 6/13/2024 R 5/23/2024 20,453.00 20,453.00CR G/L ACCOUNT CK: 155744 20,453.00 601 49400-01-310.00 TESTING SERVICES 20,453.00 COMM WTR SUPPLY SVCS-2ND QTR REG. CHECK 1 20,453.00 20,453.00CR 0.00 20,453.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-040600 MN DEPT OF LABOR & INDUSTRY I 2024-0308 MAY 2024 STATE SURCHARGE APBNK 6/13/2024 R 6/06/2024 7,449.92 7,449.92CR G/L ACCOUNT CK: 155745 7,449.92 101 20810 BUILDING PERMIT SURCHARGE 7,015.78 MAY 2024 STATE SURCHARGE 101 20811 BUILDING PMT SURCHARGE-SET FEE 123.48 MAY 2024 STATE SURCHARGE 101 20820 ELECTRICAL PERMIT SURCHARGE 117.60 MAY 2024 STATE SURCHARGE 101 20830 PLUMBING PERMIT SURCHARGE 77.42 MAY 2024 STATE SURCHARGE 101 20850 SEWER PERMIT SURCHARGE 28.42 MAY 2024 STATE SURCHARGE 101 20860 HEATING/AIR COND PERMIT SURCHG 87.22 MAY 2024 STATE SURCHARGE REG. CHECK 1 7,449.92 7,449.92CR 0.00 7,449.92 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-138820 MOTOROLA SOLUTIONS INC I 8281892991 CB RADIOS APBNK 6/13/2024 R 5/15/2024 5,988.96 5,988.96CR G/L ACCOUNT CK: 155746 5,988.96 207 49007-01-545.00 HEAVY MACHINERY PURCHASES 2,994.48 CB RADIOS 101 43121-01-242.00 MINOR EQUIPMENT 2,994.48 CB RADIOS REG. CHECK 1 5,988.96 5,988.96CR 0.00 5,988.96 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-139915 MTI DISTRIBUTING INC I 1431918-00 CONTACTOR 12V APBNK 6/13/2024 R 5/31/2024 263.69 263.69CR G/L ACCOUNT CK: 155747 263.69 101 43100-01-221.00 EQUIPMENT PARTS 263.69 CONTACTOR 12V I 1432008-00 HYD CYLINDER ASSEMBLY APBNK 6/13/2024 R 6/03/2024 1,076.76 1,076.76CR G/L ACCOUNT CK: 155747 1,076.76 101 43100-01-221.00 EQUIPMENT PARTS 1,076.76 HYD CYLINDER ASSEMBLY I 1432300-00 RH LIGHT ASSEMBLY APBNK 6/13/2024 R 6/04/2024 283.26 283.26CR G/L ACCOUNT CK: 155747 283.26 101 43100-01-221.00 EQUIPMENT PARTS 283.26 RH LIGHT ASSEMBLY Qbhf!356!pg!592 6-13-2024 8:46 AM A/P PAYMENT REGISTER PAGE: 33 PACKET: 07043 06/13/2024 AP CHECK RUN VENDOR SET: 01 VENDOR SEQUENCE VENDOR ITEM NO# DESCRIPTION BANK CHECK STAT DUE DT GROSS PAYMENT OUTSTANDING DISC DT BALANCE DISCOUNT ------------------------------------------------------------------------------------------------------------------------------------ REG. CHECK 1 1,623.71 1,623.71CR 0.00 1,623.71 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-003522 MULTI-SERVICES INC I 51524 JUNE CLEANING SERVICE APBNK 6/13/2024 R 6/01/2024 6,149.00 6,149.00CR G/L ACCOUNT CK: 155748 6,149.00 101 41940-01-319.00 OTHER PROFESSIONAL SERVICES 6,149.00 JUNE CLEANING SERVICE REG. CHECK 1 6,149.00 6,149.00CR 0.00 6,149.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-006048 MUSKA ELECTRIC COMPANY I 2024-0316 RSMT LIFETIME ATHLETIC PROJ APBNK 6/13/2024 R 4/30/2024 90,250.00 90,250.00CR G/L ACCOUNT CK: 155749 90,250.00 476 48000-01-521.00 BUILDING & STRUCTURE PURCHASES 90,250.00 RSMT LIFETIME ATHLETIC PROJ I 2024-0317 ROSEMOUNT PD/PW PROJECT APBNK 6/13/2024 R 4/30/2024 345,325.00 345,325.00CR G/L ACCOUNT CK: 155749 345,325.00 421 48000-01-521.00 BUILDING & STRUCTURE PURCHASES 345,325.00 ROSEMOUNT PD/PW PROJECT REG. CHECK 1 435,575.00 435,575.00CR 0.00 435,575.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-006125 NEOTREKS INC I 03856 PLOW OPS SUBSCRIPTION FEE APBNK 6/13/2024 R 6/01/2024 540.00 540.00CR G/L ACCOUNT CK: 155750 540.00 101 43121-01-216.00 CHEMICALS & CHEMICAL PRODUCTS 540.00 PLOW OPS SUBSCRIPTION FEE REG. CHECK 1 540.00 540.00CR 0.00 540.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-006000 NORTHERN LINES CONTRACTING I 2024-0318 ROSEMOUNT PICKLEBALL COURT APBNK 6/13/2024 R 4/30/2024 445,075.00 445,075.00CR G/L ACCOUNT CK: 155751 445,075.00 205 49005-01-540.00 IMPROVEMENTS OTHER THAN BLDGS 445,075.00 ROSEMOUNT PICKLEBALL COURT REG. CHECK 1 445,075.00 445,075.00CR 0.00 445,075.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ Qbhf!357!pg!592 6-13-2024 8:46 AM A/P PAYMENT REGISTER PAGE: 34 PACKET: 07043 06/13/2024 AP CHECK RUN VENDOR SET: 01 VENDOR SEQUENCE VENDOR ITEM NO# DESCRIPTION BANK CHECK STAT DUE DT GROSS PAYMENT OUTSTANDING DISC DT BALANCE DISCOUNT ------------------------------------------------------------------------------------------------------------------------------------ 01-141542 NORTHERN SAFETY TECH I 57736 PARTS APBNK 6/13/2024 R 5/15/2024 374.68 374.68CR G/L ACCOUNT CK: 155752 374.68 101 43100-01-221.00 EQUIPMENT PARTS 374.68 PARTS I 57786 PARTS AND LABOR APBNK 6/13/2024 R 5/24/2024 685.65 685.65CR G/L ACCOUNT CK: 155752 685.65 101 43100-01-404.00 CONTRACTED MACH & EQUIP SERV 455.00 PARTS AND LABOR 101 43100-01-221.00 EQUIPMENT PARTS 230.65 PARTS AND LABOR REG. CHECK 1 1,060.33 1,060.33CR 0.00 1,060.33 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-006024 NOVA FIRE PROTECTION INC I 2024-0319 ROSEMOUNT PD/PW PROJECT APBNK 6/13/2024 R 4/30/2024 38,678.30 38,678.30CR G/L ACCOUNT CK: 155753 38,678.30 421 48000-01-521.00 BUILDING & STRUCTURE PURCHASES 38,678.30 ROSEMOUNT PD/PW PROJECT REG. CHECK 1 38,678.30 38,678.30CR 0.00 38,678.30 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-006180 RAHEL OLIVER I 2024-0324 PERMIT 5498-DAMAGE DEPOSIT APBNK 6/13/2024 R 6/05/2024 300.00 300.00CR G/L ACCOUNT CK: 155754 300.00 101 22005 REFUNDS PAYABLE - P&R 300.00 PERMIT 5498-DAMAGE DEPOSIT REG. CHECK 1 300.00 300.00CR 0.00 300.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-006106 OLYMPIC COMPANIES INC I 2024-0309 RSMT LIFETIME ATHLETIC PROJ APBNK 6/13/2024 R 4/30/2024 665,190.00 665,190.00CR G/L ACCOUNT CK: 155755 665,190.00 476 48000-01-521.00 BUILDING & STRUCTURE PURCHASES 665,190.00 RSMT LIFETIME ATHLETIC PROJ REG. CHECK 1 665,190.00 665,190.00CR 0.00 665,190.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ Qbhf!358!pg!592 6-13-2024 8:46 AM A/P PAYMENT REGISTER PAGE: 35 PACKET: 07043 06/13/2024 AP CHECK RUN VENDOR SET: 01 VENDOR SEQUENCE VENDOR ITEM NO# DESCRIPTION BANK CHECK STAT DUE DT GROSS PAYMENT OUTSTANDING DISC DT BALANCE DISCOUNT ------------------------------------------------------------------------------------------------------------------------------------ 01-004427 ONE TEN TEN HOMES LLC I 2023-03746 AS-BUILT SURVEY REFUND APBNK 6/13/2024 R 6/05/2024 2,000.00 2,000.00CR G/L ACCOUNT CK: 155756 2,000.00 101 22010 AS-BUILT SURVEY DEPOSITS 2,000.00 AS-BUILT SURVEY REFUND I 2023-04691 AS-BUILT SURVEY REFUND APBNK 6/13/2024 R 6/05/2024 2,000.00 2,000.00CR G/L ACCOUNT CK: 155756 2,000.00 101 22010 AS-BUILT SURVEY DEPOSITS 2,000.00 AS-BUILT SURVEY REFUND I 2023-05610 AS-BUILT SURVEY REFUND APBNK 6/13/2024 R 6/05/2024 2,000.00 2,000.00CR G/L ACCOUNT CK: 155756 2,000.00 101 22010 AS-BUILT SURVEY DEPOSITS 2,000.00 AS-BUILT SURVEY REFUND REG. CHECK 1 6,000.00 6,000.00CR 0.00 6,000.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-000924 PAHL'S MARKET INC I 1-80018021 CITY HALL CONTAINER PLANTS APBNK 6/13/2024 R 5/15/2024 161.57 161.57CR G/L ACCOUNT CK: 155757 161.57 101 43121-01-225.00 LANDSCAPING MATERIALS 161.57 CITY HALL CONTAINER PLANTS I 1-80018025 WELLNESS VEGETABLES APBNK 6/13/2024 R 5/15/2024 47.57 47.57CR G/L ACCOUNT CK: 155757 47.57 101 41320-31-315.00 SPECIAL PROGRAMS 47.57 WELLNESS VEGETABLES I 1-80022538 HANGING BASKETS APBNK 6/13/2024 R 5/20/2024 1,260.00 1,260.00CR G/L ACCOUNT CK: 155757 1,260.00 101 43121-01-225.00 LANDSCAPING MATERIALS 1,260.00 HANGING BASKETS I 1-80027346 PLANTS APBNK 6/13/2024 R 5/28/2024 165.94 165.94CR G/L ACCOUNT CK: 155757 165.94 101 43121-01-225.00 LANDSCAPING MATERIALS 165.94 PLANTS REG. CHECK 1 1,635.08 1,635.08CR 0.00 1,635.08 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-005974 PATRIOT ERECTORS INC I 2024-0320 ROSEMOUNT PD/PW PROJECT APBNK 6/13/2024 R 4/30/2024 9,500.00 9,500.00CR G/L ACCOUNT CK: 155758 9,500.00 421 48000-01-521.00 BUILDING & STRUCTURE PURCHASES 804.50 ROSEMOUNT PD/PW PROJECT 421 20600 CONTRACTS PAYABLE 8,695.50 ROSEMOUNT PD/PW PROJECT I 2024-0321 ROSEMOUNT PD/PW PROJECT APBNK 6/13/2024 R 4/30/2024 14,250.00 14,250.00CR G/L ACCOUNT CK: 155758 14,250.00 421 48000-01-521.00 BUILDING & STRUCTURE PURCHASES 14,250.00 ROSEMOUNT PD/PW PROJECT Qbhf!359!pg!592 6-13-2024 8:46 AM A/P PAYMENT REGISTER PAGE: 36 PACKET: 07043 06/13/2024 AP CHECK RUN VENDOR SET: 01 VENDOR SEQUENCE VENDOR ITEM NO# DESCRIPTION BANK CHECK STAT DUE DT GROSS PAYMENT OUTSTANDING DISC DT BALANCE DISCOUNT ------------------------------------------------------------------------------------------------------------------------------------ REG. CHECK 1 23,750.00 23,750.00CR 0.00 23,750.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-004740 PELLICCI ACE ROSEMOUNT I 11861/R MISC TOOLS APBNK 6/13/2024 R 5/07/2024 49.92 49.92CR G/L ACCOUNT CK: 155759 49.92 101 45202-01-241.00 SMALL TOOLS 49.92 MISC TOOLS I 11920/R PURELL & UTILITY HOOK APBNK 6/13/2024 R 5/15/2024 29.96 29.96CR G/L ACCOUNT CK: 155759 29.96 101 45202-01-439.00 OTHER MISCELLANEOUS CHARGES 29.96 PURELL & UTILITY HOOK I 11952/R TARP APBNK 6/13/2024 R 5/20/2024 99.99 99.99CR G/L ACCOUNT CK: 155759 99.99 101 45100-01-315.00 SPECIAL PROGRAMS 99.99 TARP I 11968/R CEMENT BAGS APBNK 6/13/2024 R 5/22/2024 130.82 130.82CR G/L ACCOUNT CK: 155759 130.82 601 49417-01-439.00 OTHER MISCELLANEOUS CHARGES 130.82 CEMENT BAGS I 11973/R ADHESIVE FOR SPLASH PAD APBNK 6/13/2024 R 5/23/2024 48.97 48.97CR G/L ACCOUNT CK: 155759 48.97 101 45202-01-220.00 SPLASH PAD MAINTENANCE 48.97 ADHESIVE FOR SPLASH PAD I 11978/R MAINTENANCE SUPPLIES APBNK 6/13/2024 R 5/24/2024 101.85 101.85CR G/L ACCOUNT CK: 155759 101.85 650 45130-01-223.00 BUILDING REPAIR SUPPLIES 101.85 MAINTENANCE SUPPLIES I 11993/R BATTERIES APBNK 6/13/2024 R 5/29/2024 29.98 29.98CR G/L ACCOUNT CK: 155759 29.98 101 45202-01-221.00 EQUIPMENT PARTS 29.98 BATTERIES I 12016/R PART APBNK 6/13/2024 R 5/31/2024 0.85 0.85CR G/L ACCOUNT CK: 155759 0.85 101 43100-01-221.00 EQUIPMENT PARTS 0.85 PART I 12034/R LANDSCAPE SUPPLIES APBNK 6/13/2024 R 6/04/2024 119.99 119.99CR G/L ACCOUNT CK: 155759 119.99 101 43121-01-225.00 LANDSCAPING MATERIALS 119.99 LANDSCAPE SUPPLIES I 12035/R SCRUB BRUSHES APBNK 6/13/2024 R 6/04/2024 238.68 238.68CR G/L ACCOUNT CK: 155759 238.68 101 45202-01-219.00 OTHER OPERATING SUPPLIES 238.68 SCRUB BRUSHES I 12058/R TOOLS APBNK 6/13/2024 R 6/06/2024 39.97 39.97CR G/L ACCOUNT CK: 155759 39.97 101 43121-01-241.00 SMALL TOOLS 39.97 TOOLS Qbhf!35:!pg!592 6-13-2024 8:46 AM A/P PAYMENT REGISTER PAGE: 37 PACKET: 07043 06/13/2024 AP CHECK RUN VENDOR SET: 01 VENDOR SEQUENCE VENDOR ITEM NO# DESCRIPTION BANK CHECK STAT DUE DT GROSS PAYMENT OUTSTANDING DISC DT BALANCE DISCOUNT ------------------------------------------------------------------------------------------------------------------------------------ REG. CHECK 1 890.98 890.98CR 0.00 890.98 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-004183 PERFORMANCE PLUS LLC I 50431 FF TORRANCE HARRIEL PHYSICA APBNK 6/13/2024 R 5/13/2024 160.00 160.00CR G/L ACCOUNT CK: 155760 160.00 101 42210-01-306.00 PERSONNEL TESTING & RECRUITMNT 160.00 FF TORRANCE HARRIEL PHYSICAL I 50448 FF BENJAMIN TAYLOR PHYSICAL APBNK 6/13/2024 R 5/17/2024 160.00 160.00CR G/L ACCOUNT CK: 155760 160.00 101 42210-01-306.00 PERSONNEL TESTING & RECRUITMNT 160.00 FF BENJAMIN TAYLOR PHYSICAL REG. CHECK 1 320.00 320.00CR 0.00 320.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-003715 PIONEER ATHLETICS & MTP I INV-202762 FIELD PAINT APBNK 6/13/2024 R 5/24/2024 3,593.25 3,593.25CR G/L ACCOUNT CK: 155761 3,593.25 101 45202-01-229.00 OTHER MAINTENANCE SUPPLIES 3,593.25 FIELD PAINT REG. CHECK 1 3,593.25 3,593.25CR 0.00 3,593.25 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-002326 PIPE SERVICES I 1134 SANITARY SEWER TELEVISING APBNK 6/13/2024 R 5/14/2024 96,396.16 96,396.16CR G/L ACCOUNT CK: 155762 96,396.16 602 49450-01-319.00 OTHER PROFESSIONAL SERVICES 96,396.16 SANITARY SEWER TELEVISING REG. CHECK 1 96,396.16 96,396.16CR 0.00 96,396.16 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-004766 STACEY POPP I 2024-0330 SENIOR YOGA CLASS APBNK 6/13/2024 R 5/21/2024 192.00 192.00CR G/L ACCOUNT CK: 155763 192.00 101 45100-93-219.00 OTHER OPERATING SUPPLIES 192.00 SENIOR YOGA CLASS REG. CHECK 1 192.00 192.00CR 0.00 192.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ Qbhf!361!pg!592 6-13-2024 8:46 AM A/P PAYMENT REGISTER PAGE: 38 PACKET: 07043 06/13/2024 AP CHECK RUN VENDOR SET: 01 VENDOR SEQUENCE VENDOR ITEM NO# DESCRIPTION BANK CHECK STAT DUE DT GROSS PAYMENT OUTSTANDING DISC DT BALANCE DISCOUNT ------------------------------------------------------------------------------------------------------------------------------------ 01-002113 DARIO A PORTILLO I 2024-1 WINDOW & CARPET CLEANING APBNK 6/13/2024 R 6/03/2024 2,815.00 2,815.00CR G/L ACCOUNT CK: 155764 2,815.00 101 41940-01-319.00 OTHER PROFESSIONAL SERVICES 2,815.00 WINDOW & CARPET CLEANING REG. CHECK 1 2,815.00 2,815.00CR 0.00 2,815.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-005758 PREMIER ELECTRICAL CORPORAT I 2024-0322 ELECTRICAL UPGRADES FOR WEL APBNK 6/13/2024 R 4/29/2024 3,155.00 3,155.00CR G/L ACCOUNT CK: 155765 3,155.00 601 49407-01-319.00 OTHER PROFESSIONAL SERVICES 3,155.00 ELECTRICAL UPGRADES FOR WELL 7 REG. CHECK 1 3,155.00 3,155.00CR 0.00 3,155.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-180060 R & R SPECIALTIES OF WI I 0082165-IN ZAMBONI MAINTENANCE APBNK 6/13/2024 R 5/28/2024 9,254.95 9,254.95CR G/L ACCOUNT CK: 155766 9,254.95 650 45130-01-404.00 CONTRACTED MACH & EQUIP R & M 9,254.95 ZAMBONI MAINTENANCE REG. CHECK 1 9,254.95 9,254.95CR 0.00 9,254.95 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-006026 R.J. MECHANICAL INC I 2024-0323 ROSEMOUNT PD/PW PROJECT APBNK 6/13/2024 R 4/30/2024 426,540.06 426,540.06CR G/L ACCOUNT CK: 155767 426,540.06 421 48000-01-521.00 BUILDING & STRUCTURE PURCHASES 426,540.06 ROSEMOUNT PD/PW PROJECT REG. CHECK 1 426,540.06 426,540.06CR 0.00 426,540.06 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-003593 REGENTS OF THE I 2140008824 SEMI-ANN COLD/HOT STORAGE F APBNK 6/13/2024 R 4/16/2024 12,500.00 12,500.00CR G/L ACCOUNT CK: 155768 12,500.00 101 45202-01-416.00 MACHINERY RENTAL 2,500.00 SEMI-ANN COLD/HOT STORAGE FEE 101 43121-01-415.00 OTHER EQUIPMENT RENTAL 2,500.00 SEMI-ANN COLD/HOT STORAGE FEE 601 49400-01-439.00 OTHER MISCELLANEOUS CHARGES 2,500.00 SEMI-ANN COLD/HOT STORAGE FEE Qbhf!362!pg!592 6-13-2024 8:46 AM A/P PAYMENT REGISTER PAGE: 39 PACKET: 07043 06/13/2024 AP CHECK RUN VENDOR SET: 01 VENDOR SEQUENCE VENDOR ITEM NO# DESCRIPTION BANK CHECK STAT DUE DT GROSS PAYMENT OUTSTANDING DISC DT BALANCE DISCOUNT ------------------------------------------------------------------------------------------------------------------------------------ 602 49450-01-416.00 MACHINERY RENTAL 2,500.00 SEMI-ANN COLD/HOT STORAGE FEE 603 49500-01-416.00 MACHINERY RENTAL 2,500.00 SEMI-ANN COLD/HOT STORAGE FEE REG. CHECK 1 12,500.00 12,500.00CR 0.00 12,500.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-005383 REINDERS INC I 3402006-00 FLOW SENSOR APBNK 6/13/2024 R 5/30/2024 711.61 711.61CR G/L ACCOUNT CK: 155769 711.61 101 45202-01-221.00 EQUIPMENT PARTS 711.61 FLOW SENSOR REG. CHECK 1 711.61 711.61CR 0.00 711.61 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-180675 RENT 'N' SAVE I 77779 APRIL PORTABLE REST ROOMS APBNK 6/13/2024 R 4/30/2024 3,330.00 3,330.00CR G/L ACCOUNT CK: 155770 3,330.00 101 45100-01-415.00 OTHER EQUIPMENT RENTAL 3,330.00 APRIL PORTABLE REST ROOMS REG. CHECK 1 3,330.00 3,330.00CR 0.00 3,330.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-004710 RHS TRAP TEAM I 2024-0325 PERMIT 5858-DAMAGE DEPOSIT APBNK 6/13/2024 R 5/22/2024 500.00 500.00CR G/L ACCOUNT CK: 155771 500.00 101 22005 REFUNDS PAYABLE - P&R 500.00 PERMIT 5858-DAMAGE DEPOSIT REG. CHECK 1 500.00 500.00CR 0.00 500.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-005198 ROCK HARD LANDSCAPE SUPPLY I 3154573 LANDSCAPE MULCH APBNK 6/13/2024 R 6/05/2024 300.00 300.00CR G/L ACCOUNT CK: 155772 300.00 101 43121-01-225.00 LANDSCAPING MATERIALS 300.00 LANDSCAPE MULCH REG. CHECK 1 300.00 300.00CR 0.00 300.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ Qbhf!363!pg!592 6-13-2024 8:46 AM A/P PAYMENT REGISTER PAGE: 40 PACKET: 07043 06/13/2024 AP CHECK RUN VENDOR SET: 01 VENDOR SEQUENCE VENDOR ITEM NO# DESCRIPTION BANK CHECK STAT DUE DT GROSS PAYMENT OUTSTANDING DISC DT BALANCE DISCOUNT ------------------------------------------------------------------------------------------------------------------------------------ 01-002269 ROSEMOUNT AREA ART COUNCIL I 2024-0326 PHOTO CONTEST AWARDS APBNK 6/13/2024 R 5/20/2024 130.13 130.13CR G/L ACCOUNT CK: 155773 130.13 101 45100-01-315.00 SPECIAL PROGRAMS 130.13 PHOTO CONTEST AWARDS REG. CHECK 1 130.13 130.13CR 0.00 130.13 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-181644 ROSEMOUNT EXPRESS ACCOUNT I CK1044 2 MCFOA REGISTRATIONS APBNK 6/13/2024 R 5/28/2024 50.00 50.00CR G/L ACCOUNT CK: 155774 50.00 101 41320-01-437.00 CONFERENCES & SEMINARS 50.00 2 MCFOA REGISTRATIONS REG. CHECK 1 50.00 50.00CR 0.00 50.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-001665 ROUGH CUTT I 2024-0327 MOWING @ 14515 DODD BLVD APBNK 6/13/2024 R 5/30/2024 315.00 315.00CR G/L ACCOUNT CK: 155775 315.00 101 42230-01-409.00 OTHER CONTRACTED REPAIR 315.00 MOWING @ 14515 DODD BLVD REG. CHECK 1 315.00 315.00CR 0.00 315.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-004148 ROY C., INC I 93215 SERVICE CALL - SC DOOR APBNK 6/13/2024 R 5/14/2024 1,030.00 1,030.00CR G/L ACCOUNT CK: 155776 1,030.00 101 45100-30-404.00 CONTRACTED MACH & EQUIP R & M 1,030.00 SERVICE CALL - SC DOOR REG. CHECK 1 1,030.00 1,030.00CR 0.00 1,030.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-002084 SAFE STEP LLC I 4252 SIDEWALK INSPECTION APBNK 6/13/2024 R 5/17/2024 2,000.00 2,000.00CR G/L ACCOUNT CK: 155777 2,000.00 101 43121-01-403.00 CONTRACTED R & M-OTHER IMPROV 2,000.00 SIDEWALK INSPECTION REG. CHECK 1 2,000.00 2,000.00CR 0.00 2,000.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ Qbhf!364!pg!592 6-13-2024 8:46 AM A/P PAYMENT REGISTER PAGE: 41 PACKET: 07043 06/13/2024 AP CHECK RUN VENDOR SET: 01 VENDOR SEQUENCE VENDOR ITEM NO# DESCRIPTION BANK CHECK STAT DUE DT GROSS PAYMENT OUTSTANDING DISC DT BALANCE DISCOUNT ------------------------------------------------------------------------------------------------------------------------------------ 01-006142 ALEX SCHMIDT-KARYE I 2024-3 MEMORIAL DAY EVENT MUSICIAN APBNK 6/13/2024 R 5/21/2024 100.00 100.00CR G/L ACCOUNT CK: 155778 100.00 101 45100-01-315.00 SPECIAL PROGRAMS 100.00 MEMORIAL DAY EVENT MUSICIAN REG. CHECK 1 100.00 100.00CR 0.00 100.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-003994 CARLA SCHULTZ I 2024-0288 PERMIT 5715-DAMAGE DEPOSIT APBNK 6/13/2024 R 6/05/2024 300.00 300.00CR G/L ACCOUNT CK: 155779 300.00 101 22005 REFUNDS PAYABLE - P&R 300.00 PERMIT 5715-DAMAGE DEPOSIT REG. CHECK 1 300.00 300.00CR 0.00 300.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-005394 SCHWICKERT'S TECTA AMERICA I S510126260 SC ROOF REPAIRS APBNK 6/13/2024 R 5/31/2024 18,721.00 18,721.00CR G/L ACCOUNT CK: 155780 18,721.00 101 45100-30-401.00 CONTRACTED BUILDING REPAIRS 18,721.00 SC ROOF REPAIRS REG. CHECK 1 18,721.00 18,721.00CR 0.00 18,721.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-190580 SENTRY SYSTEMS INC I 793966 FS #1 MONITORING-JUN,JUL,AU APBNK 6/13/2024 R 6/01/2024 81.30 81.30CR G/L ACCOUNT CK: 155781 81.30 101 42210-01-439.00 OTHER MISCELLANEOUS CHARGES 81.30 FS #1 MONITORING-JUN,JUL,AUG REG. CHECK 1 81.30 81.30CR 0.00 81.30 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-005957 SHRED-N-GO INC - 446138 I 167289 PAPER SHRED FOR CLEANUP APBNK 6/13/2024 R 5/24/2024 1,950.00 1,950.00CR G/L ACCOUNT CK: 155782 1,950.00 101 41940-01-384.00 REFUSE DISPOSAL 1,950.00 PAPER SHRED FOR CLEANUP REG. CHECK 1 1,950.00 1,950.00CR 0.00 1,950.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ Qbhf!365!pg!592 6-13-2024 8:46 AM A/P PAYMENT REGISTER PAGE: 42 PACKET: 07043 06/13/2024 AP CHECK RUN VENDOR SET: 01 VENDOR SEQUENCE VENDOR ITEM NO# DESCRIPTION BANK CHECK STAT DUE DT GROSS PAYMENT OUTSTANDING DISC DT BALANCE DISCOUNT ------------------------------------------------------------------------------------------------------------------------------------ 01-006182 SEIDA SIRAJ I 2024-0328 PERMIT 5965-HALL & DAMAGE D APBNK 6/13/2024 R 6/04/2024 937.50 937.50CR G/L ACCOUNT CK: 155783 937.50 101 22005 REFUNDS PAYABLE - P&R 937.50 PERMIT 5965-HALL & DAMAGE DEP REG. CHECK 1 937.50 937.50CR 0.00 937.50 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-006183 SONUS INTERIORS INC I 2024-0329 ROSEMOUNT PD/PW PROJECT APBNK 6/13/2024 R 4/30/2024 11,400.00 11,400.00CR G/L ACCOUNT CK: 155784 11,400.00 421 48000-01-521.00 BUILDING & STRUCTURE PURCHASES 11,400.00 ROSEMOUNT PD/PW PROJECT REG. CHECK 1 11,400.00 11,400.00CR 0.00 11,400.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-005929 SOUTH ST PAUL STEEL SUPPLY I 01171016 ALUMINUM ANGLE APBNK 6/13/2024 R 5/21/2024 175.00 175.00CR G/L ACCOUNT CK: 155785 175.00 101 45202-01-221.00 EQUIPMENT PARTS 175.00 ALUMINUM ANGLE REG. CHECK 1 175.00 175.00CR 0.00 175.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-006184 SPECIALTY WORKS SERVICES LL I 0000003 REPAIRED LEAKING ROOF @ W14 APBNK 6/13/2024 R 5/30/2024 775.00 775.00CR G/L ACCOUNT CK: 155786 775.00 601 49414-01-409.00 OTHER CONTRACTED REPAIR & MAIN 775.00 REPAIRED LEAKING ROOF @ W14 REG. CHECK 1 775.00 775.00CR 0.00 775.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-000535 ST CROIX RECREATION I 21905 PLAYGROUND PARTS APBNK 6/13/2024 R 5/23/2024 786.95 786.95CR G/L ACCOUNT CK: 155787 786.95 101 45202-01-221.00 EQUIPMENT PARTS 786.95 PLAYGROUND PARTS REG. CHECK 1 786.95 786.95CR 0.00 786.95 0.00 ------------------------------------------------------------------------------------------------------------------------------------ Qbhf!366!pg!592 6-13-2024 8:46 AM A/P PAYMENT REGISTER PAGE: 43 PACKET: 07043 06/13/2024 AP CHECK RUN VENDOR SET: 01 VENDOR SEQUENCE VENDOR ITEM NO# DESCRIPTION BANK CHECK STAT DUE DT GROSS PAYMENT OUTSTANDING DISC DT BALANCE DISCOUNT ------------------------------------------------------------------------------------------------------------------------------------ 01-004997 STERICYCLE INC I 8007359219 MAY SHREDDING SERVICES APBNK 6/13/2024 R 5/31/2024 149.57 149.57CR G/L ACCOUNT CK: 155788 149.57 101 42110-01-203.00 PRINTED FORMS & PAPER 149.57 MAY SHREDDING SERVICES REG. CHECK 1 149.57 149.57CR 0.00 149.57 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-004627 STOPSTICK LTD I 0033814-IN STOP STICKS IN SQUAD 80 APBNK 6/13/2024 R 6/04/2024 518.00 518.00CR G/L ACCOUNT CK: 155789 518.00 101 42110-01-221.00 EQUIPMENT PARTS 518.00 STOP STICKS IN SQUAD 80 REG. CHECK 1 518.00 518.00CR 0.00 518.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-192536 STREICHER'S I I1701397 RISVOLD NAME TAGS APBNK 6/13/2024 R 5/28/2024 23.98 23.98CR G/L ACCOUNT CK: 155790 23.98 101 42110-01-203.00 PRINTED FORMS & PAPER 23.98 RISVOLD NAME TAGS REG. CHECK 1 23.98 23.98CR 0.00 23.98 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-006060 SUMMIT FIRE PROTECTION I 2024-0331 RSMT LIFETIME ATHLETIC PROJ APBNK 6/13/2024 R 4/30/2024 162,307.50 162,307.50CR G/L ACCOUNT CK: 155791 162,307.50 476 48000-01-521.00 BUILDING & STRUCTURE PURCHASES 162,307.50 RSMT LIFETIME ATHLETIC PROJ REG. CHECK 1 162,307.50 162,307.50CR 0.00 162,307.50 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-005982 T-MOBILE USA INC I 9569349884 PING SEARCH WARRANT APBNK 6/13/2024 R 5/28/2024 50.00 50.00CR G/L ACCOUNT CK: 155792 50.00 101 42110-01-313.00 TEMPORARY SERVICE FEES 50.00 PING SEARCH WARRANT REG. CHECK 1 50.00 50.00CR 0.00 50.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ Qbhf!367!pg!592 6-13-2024 8:46 AM A/P PAYMENT REGISTER PAGE: 44 PACKET: 07043 06/13/2024 AP CHECK RUN VENDOR SET: 01 VENDOR SEQUENCE VENDOR ITEM NO# DESCRIPTION BANK CHECK STAT DUE DT GROSS PAYMENT OUTSTANDING DISC DT BALANCE DISCOUNT ------------------------------------------------------------------------------------------------------------------------------------ 01-006049 THELEN HEATING & ROOFING IN I 2024-0332 ROSEMOUNT PD/PW PROJECT APBNK 6/13/2024 R 4/30/2024 757,976.50 757,976.50CR G/L ACCOUNT CK: 155793 757,976.50 421 48000-01-521.00 BUILDING & STRUCTURE PURCHASES 757,976.50 ROSEMOUNT PD/PW PROJECT REG. CHECK 1 757,976.50 757,976.50CR 0.00 757,976.50 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-003818 THINK DIGITAL SIGNS I 1689 DIGITAL SIGN BOARD FS 1 APBNK 6/13/2024 R 5/22/2024 33,697.50 33,697.50CR G/L ACCOUNT CK: 155794 33,697.50 484 48000-01-530.00 IMPROVEMENTS OTHER THAN B 33,697.50 DIGITAL SIGN BOARD FS 1 REG. CHECK 1 33,697.50 33,697.50CR 0.00 33,697.50 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-200945 THYSSENKRUPP ELEVATOR CORP I 3007929715 ELEVATOR SERVICE APBNK 6/13/2024 R 6/01/2024 581.24 581.24CR G/L ACCOUNT CK: 155795 581.24 101 45100-01-404.00 CONTRACTED MACH & EQUIP R & M 290.62 ELEVATOR SERVICE 650 45130-01-404.00 CONTRACTED MACH & EQUIP R & M 290.62 ELEVATOR SERVICE REG. CHECK 1 581.24 581.24CR 0.00 581.24 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-003042 TRANE U.S. INC I 314561019 ARENA CHILLER REPAIRS APBNK 6/13/2024 R 5/23/2024 987.00 987.00CR G/L ACCOUNT CK: 155796 987.00 650 45130-01-404.00 CONTRACTED MACH & EQUIP R & M 987.00 ARENA CHILLER REPAIRS I 314574777 CHILLER REPAIRS APBNK 6/13/2024 R 5/30/2024 3,280.00 3,280.00CR G/L ACCOUNT CK: 155796 3,280.00 650 45130-01-404.00 CONTRACTED MACH & EQUIP R & M 3,280.00 CHILLER REPAIRS REG. CHECK 1 4,267.00 4,267.00CR 0.00 4,267.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ Qbhf!368!pg!592 6-13-2024 8:46 AM A/P PAYMENT REGISTER PAGE: 45 PACKET: 07043 06/13/2024 AP CHECK RUN VENDOR SET: 01 VENDOR SEQUENCE VENDOR ITEM NO# DESCRIPTION BANK CHECK STAT DUE DT GROSS PAYMENT OUTSTANDING DISC DT BALANCE DISCOUNT ------------------------------------------------------------------------------------------------------------------------------------ 01-201830 TRI STATE BOBCAT INC I P17212 KNOB APBNK 6/13/2024 R 5/20/2024 17.60 17.60CR G/L ACCOUNT CK: 155797 17.60 101 43100-01-221.00 EQUIPMENT PARTS 17.60 KNOB REG. CHECK 1 17.60 17.60CR 0.00 17.60 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-006075 TWIN CITY HARDWARE I 2024-0333 ROSEMOUNT PD/PW PROJECT APBNK 6/13/2024 R 4/30/2024 55,669.71 55,669.71CR G/L ACCOUNT CK: 155798 55,669.71 421 48000-01-521.00 BUILDING & STRUCTURE PURCHASES 55,669.71 ROSEMOUNT PD/PW PROJECT REG. CHECK 1 55,669.71 55,669.71CR 0.00 55,669.71 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-202315 TWIN CITY HARDWARE I PSI2264405 KEYS FOR FLINT HILLS BUILDI APBNK 6/13/2024 R 5/09/2024 52.58 52.58CR G/L ACCOUNT CK: 155799 52.58 101 45100-01-219.00 OTHER OPERATING SUPPLIES 52.58 KEYS FOR FLINT HILLS BUILDING REG. CHECK 1 52.58 52.58CR 0.00 52.58 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-006030 UNITED GLASS INC I 2024-0334 ROSEMOUNT PD/PW PROJECT APBNK 6/13/2024 R 4/30/2024 419,707.15 419,707.15CR G/L ACCOUNT CK: 155800 419,707.15 421 48000-01-521.00 BUILDING & STRUCTURE PURCHASES 419,707.15 ROSEMOUNT PD/PW PROJECT REG. CHECK 1 419,707.15 419,707.15CR 0.00 419,707.15 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-001898 US BANK I 2581520 2024 BOND INTEREST APBNK 6/04/2024 D 5/09/2024 2,162,818.17 2,162,818.17CR G/L ACCOUNT CK: 001936 2,162,818.17 301 47000-01-611.00 BOND INTEREST 1,165,888.63 2024 BOND INTEREST 303 47000-01-611.00 BOND INTEREST 996,929.54 2024 BOND INTEREST DRAFTS 1 2,162,818.17 2,162,818.17CR 0.00 2,162,818.17 0.00 ------------------------------------------------------------------------------------------------------------------------------------ Qbhf!369!pg!592 6-13-2024 8:46 AM A/P PAYMENT REGISTER PAGE: 46 PACKET: 07043 06/13/2024 AP CHECK RUN VENDOR SET: 01 VENDOR SEQUENCE VENDOR ITEM NO# DESCRIPTION BANK CHECK STAT DUE DT GROSS PAYMENT OUTSTANDING DISC DT BALANCE DISCOUNT ------------------------------------------------------------------------------------------------------------------------------------ 01-003048 US BANK EQUIPMENT FINANCE I 530469022 COPIER CONTRACTS APBNK 6/13/2024 R 6/01/2024 358.00 358.00CR G/L ACCOUNT CK: 155801 358.00 101 41810-01-202.00 DUPLICATING & COPYING COSTS 358.00 COPIER CONTRACTS REG. CHECK 1 358.00 358.00CR 0.00 358.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-006173 UTILITY LOGIC LLC I 14643 NEW LOCATOR APBNK 6/13/2024 R 5/06/2024 11,060.00 11,060.00CR G/L ACCOUNT CK: 155802 11,060.00 601 49400-01-242.00 MINOR EQUIPMENT 3,686.66 NEW LOCATOR 602 49450-01-242.00 MINOR EQUIPMENT 3,686.66 NEW LOCATOR 603 49500-01-242.00 MINOR EQUIPMENT 3,686.68 NEW LOCATOR REG. CHECK 1 11,060.00 11,060.00CR 0.00 11,060.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-220480 VERIZON WIRELESS I 9964909480 CELLULAR SERVICE 5/23/24 APBNK 6/13/2024 R 5/23/2024 2,917.81 2,917.81CR G/L ACCOUNT CK: 155803 2,917.81 101 41110-01-321.00 TELEPHONE COSTS 41.46 CELLULAR SERVICE 5/23/24 101 41140-01-321.00 TELEPHONE COSTS 41.46 CELLULAR SERVICE 5/23/24 101 41130-01-321.00 TELEPHONE COSTS 41.46 CELLULAR SERVICE 5/23/24 101 42230-01-321.00 TELEPHONE COSTS 365.89 CELLULAR SERVICE 5/23/24 101 41940-01-321.00 TELEPHONE COSTS 89.57 CELLULAR SERVICE 5/23/24 101 43121-01-321.00 TELEPHONE COSTS 210.20 CELLULAR SERVICE 5/23/24 101 45100-01-321.00 TELEPHONE COSTS 502.34 CELLULAR SERVICE 5/23/24 101 45100-30-321.00 TELEPHONE COSTS 41.46 CELLULAR SERVICE 5/23/24 101 45202-01-321.00 TELEPHONE COSTS 512.60 CELLULAR SERVICE 5/23/24 601 49400-01-321.00 TELEPHONE COSTS 261.51 CELLULAR SERVICE 5/23/24 602 49450-01-321.00 TELEPHONE COSTS 261.51 CELLULAR SERVICE 5/23/24 603 49500-01-321.00 TELEPHONE COSTS 413.97 CELLULAR SERVICE 5/23/24 101 41320-01-321.00 TELEPHONE COSTS 46.46 CELLULAR SERVICE 5/23/24 101 43100-01-321.00 TELEPHONE COSTS 87.92 CELLULAR SERVICE 5/23/24 I 9964909481 BACK UP DIALER APBNK 6/13/2024 R 5/23/2024 51.99 51.99CR G/L ACCOUNT CK: 155803 51.99 602 49450-01-321.00 TELEPHONE COSTS 17.33 BACK UP DIALER 603 49500-01-321.00 TELEPHONE COSTS 17.33 BACK UP DIALER 601 49400-01-321.00 TELEPHONE COSTS 17.33 BACK UP DIALER REG. CHECK 1 2,969.80 2,969.80CR 0.00 2,969.80 0.00 ------------------------------------------------------------------------------------------------------------------------------------ Qbhf!36:!pg!592 6-13-2024 8:46 AM A/P PAYMENT REGISTER PAGE: 47 PACKET: 07043 06/13/2024 AP CHECK RUN VENDOR SET: 01 VENDOR SEQUENCE VENDOR ITEM NO# DESCRIPTION BANK CHECK STAT DUE DT GROSS PAYMENT OUTSTANDING DISC DT BALANCE DISCOUNT ------------------------------------------------------------------------------------------------------------------------------------ 01-005240 WARSAW SOLAR, LLC I 2405-6994F APR'24 SOLAR SUBSCRIPTIONS APBNK 6/13/2024 R 5/31/2024 19,666.33 19,666.33CR G/L ACCOUNT CK: 155805 19,666.33 101 41940-01-381.00 ELECTRIC UTILITIES 6,172.07 APR'24 SOLAR SUBSCRIPTIONS 601 49407-01-381.00 ELECTRIC UTILITIES 561.59 APR'24 SOLAR SUBSCRIPTIONS 601 49410-01-381.00 ELECTRIC UTILITIES 632.37 APR'24 SOLAR SUBSCRIPTIONS 601 49412-01-381.00 ELECTRIC UTILITIES 2,896.42 APR'24 SOLAR SUBSCRIPTIONS 650 45130-01-381.00 ELECTRIC UTILITIES 9,403.88 APR'24 SOLAR SUBSCRIPTIONS REG. CHECK 1 19,666.33 19,666.33CR 0.00 19,666.33 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-004606 WILLIAMS SCOTSMAN INC I 9021024630 PW PARKS TRAILER RENTAL APBNK 6/13/2024 R 5/25/2024 975.34 975.34CR G/L ACCOUNT CK: 155806 975.34 101 45202-01-416.00 MACHINERY RENTAL 975.34 PW PARKS TRAILER RENTAL REG. CHECK 1 975.34 975.34CR 0.00 975.34 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-006157 WRIGHT-HENNEPIN COOP ELECTR I 35031374925 FIRE PANEL MONITORING-SC APBNK 6/13/2024 R 5/30/2024 27.95 27.95CR G/L ACCOUNT CK: 155807 27.95 101 45100-30-404.00 CONTRACTED MACH & EQUIP R & M 27.95 FIRE PANEL MONITORING-SC REG. CHECK 1 27.95 27.95CR 0.00 27.95 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-231910 WSB AND ASSOCIATES INC I 11658-000-57 DUNMORE 2ND ADDITION APBNK 6/13/2024 R 6/03/2024 170.00 170.00CR G/L ACCOUNT CK: 155808 170.00 403 48000-01-303.00 ENGINEERING FEES 170.00 DUNMORE 2ND ADDITION I 11659-000-49 HARMONY VILLAS 2ND ADDITION APBNK 6/13/2024 R 6/03/2024 127.50 127.50CR G/L ACCOUNT CK: 155808 127.50 442 48000-01-303.00 ENGINEERING FEES 127.50 HARMONY VILLAS 2ND ADDITION I 13547-000-46 CARAMORE 1ST, 2ND & 3RD APBNK 6/13/2024 R 6/03/2024 1,080.00 1,080.00CR G/L ACCOUNT CK: 155808 1,080.00 603 49500-01-303.00 ENGINEERING FEES 480.00 CARAMORE 1ST, 2ND & 3RD Qbhf!371!pg!592 6-13-2024 8:46 AM A/P PAYMENT REGISTER PAGE: 48 PACKET: 07043 06/13/2024 AP CHECK RUN VENDOR SET: 01 VENDOR SEQUENCE VENDOR ITEM NO# DESCRIPTION BANK CHECK STAT DUE DT GROSS PAYMENT OUTSTANDING DISC DT BALANCE DISCOUNT ------------------------------------------------------------------------------------------------------------------------------------ 464 48000-01-303.00 ENGINEERING FEES 480.00 CARAMORE 1ST, 2ND & 3RD 404 48000-01-303.00 ENGINEERING FEES 120.00 CARAMORE 1ST, 2ND & 3RD I 16720-000-25 DOOLIN HEIGHTS APBNK 6/13/2024 R 6/03/2024 170.00 170.00CR G/L ACCOUNT CK: 155808 170.00 422 48000-01-303.00 ENGINEERING FEES 170.00 DOOLIN HEIGHTS I 17499-000-33 EMERALD ISLE 2ND ADDITION APBNK 6/13/2024 R 6/03/2024 480.00 480.00CR G/L ACCOUNT CK: 155808 480.00 461 48000-01-303.00 ENGINEERING FEES 480.00 EMERALD ISLE 2ND ADDITION I 17500-000-34 MEADOW RIDGE 4TH ADDITION APBNK 6/13/2024 R 6/03/2024 480.00 480.00CR G/L ACCOUNT CK: 155808 480.00 430 48000-01-303.00 ENGINEERING FEES 480.00 MEADOW RIDGE 4TH ADDITION I 17930-000-32 DUNMORE 3RD ADDITION APBNK 6/13/2024 R 6/03/2024 892.50 892.50CR G/L ACCOUNT CK: 155808 892.50 463 48000-01-303.00 ENGINEERING FEES 892.50 DUNMORE 3RD ADDITION I 18668-000-20 OMNI BREWING APBNK 6/13/2024 R 6/03/2024 120.00 120.00CR G/L ACCOUNT CK: 155808 120.00 407 48000-01-303.00 ENGINEERING FEES 120.00 OMNI BREWING I 19220-000-23 RICH VALLEY 1ST ADDITION APBNK 6/13/2024 R 6/03/2024 150.00 150.00CR G/L ACCOUNT CK: 155808 150.00 471 48000-01-303.00 ENGINEERING FEES 150.00 RICH VALLEY 1ST ADDITION I 19324-000-22 TALAMORE 2ND ADDITION APBNK 6/13/2024 R 6/03/2024 540.00 540.00CR G/L ACCOUNT CK: 155808 540.00 472 48000-01-303.00 ENGINEERING FEES 540.00 TALAMORE 2ND ADDITION I 19687-000-21 CENTRAL PARK MASTER PLAN APBNK 6/13/2024 R 6/03/2024 2,307.00 2,307.00CR G/L ACCOUNT CK: 155808 2,307.00 205 49005-01-539.00 IMPROVEMENTS OTHER THAN BLDGS 2,307.00 CENTRAL PARK MASTER PLAN I 19708-000-22 EMERALD ISLE 3RD ADDITION APBNK 6/13/2024 R 6/03/2024 510.00 510.00CR G/L ACCOUNT CK: 155808 510.00 433 48000-01-303.00 ENGINEERING FEES 510.00 EMERALD ISLE 3RD ADDITION I 19979-000-11 ROSEWOOD CROSSING 2ND ADDIT APBNK 6/13/2024 R 6/03/2024 480.00 480.00CR G/L ACCOUNT CK: 155808 480.00 465 48000-01-303.00 ENGINEERING FEES 480.00 ROSEWOOD CROSSING 2ND ADDITION I 20079-000-22 AMBER FIELDS 2ND ADDITION APBNK 6/13/2024 R 6/03/2024 480.00 480.00CR G/L ACCOUNT CK: 155808 480.00 439 48000-01-303.00 ENGINEERING FEES 480.00 AMBER FIELDS 2ND ADDITION I 20403-000-19 AMBER FIELDS 3RD ADDITION APBNK 6/13/2024 R 6/03/2024 480.00 480.00CR G/L ACCOUNT CK: 155808 480.00 408 48000-01-303.00 ENGINEERING FEES 480.00 AMBER FIELDS 3RD ADDITION Qbhf!372!pg!592 6-13-2024 8:46 AM A/P PAYMENT REGISTER PAGE: 49 PACKET: 07043 06/13/2024 AP CHECK RUN VENDOR SET: 01 VENDOR SEQUENCE VENDOR ITEM NO# DESCRIPTION BANK CHECK STAT DUE DT GROSS PAYMENT OUTSTANDING DISC DT BALANCE DISCOUNT ------------------------------------------------------------------------------------------------------------------------------------ I 20570-000-21 AMBER FIELDS 4TH & 9TH APBNK 6/13/2024 R 6/03/2024 960.00 960.00CR G/L ACCOUNT CK: 155808 960.00 425 48000-01-303.00 ENGINEERING FEES 480.00 AMBER FIELDS 4TH & 9TH 488 48000-01-303.00 ENGINEERING FEES 480.00 AMBER FIELDS 4TH & 9TH I 20605-000-21 AMBER FIELDS 5TH & 10TH APBNK 6/13/2024 R 6/03/2024 960.00 960.00CR G/L ACCOUNT CK: 155808 960.00 441 48000-01-303.00 ENGINEERING FEES 480.00 AMBER FIELDS 5TH & 10TH 489 48000-01-303.00 ENGINEERING FEES 480.00 AMBER FIELDS 5TH & 10TH I 20681-000-15 FRANA PRODUCTION FACILITY APBNK 6/13/2024 R 6/03/2024 170.00 170.00CR G/L ACCOUNT CK: 155808 170.00 477 48000-01-303.00 ENGINEERING FEES 170.00 FRANA PRODUCTION FACILITY I 20822-000-15 LIFE TIME APBNK 6/13/2024 R 6/03/2024 722.50 722.50CR G/L ACCOUNT CK: 155808 722.50 476 48000-01-303.00 ENGINEERING FEES 722.50 LIFE TIME I 20847-000-17 ECHELON AT AMBER FIELDS APBNK 6/13/2024 R 6/03/2024 570.00 570.00CR G/L ACCOUNT CK: 155808 570.00 475 48000-01-303.00 ENGINEERING FEES 570.00 ECHELON AT AMBER FIELDS I 21037-000-12 AUTUMN TERRACE APBNK 6/13/2024 R 6/03/2024 450.00 450.00CR G/L ACCOUNT CK: 155808 450.00 485 48000-01-303.00 ENGINEERING FEES 450.00 AUTUMN TERRACE I 21068-000-9 2023 GENERAL SERVICES APBNK 6/13/2024 R 6/03/2024 1,005.00 1,005.00CR G/L ACCOUNT CK: 155808 1,005.00 101 43121-01-303.00 ENGINEERING FEES 1,005.00 2023 GENERAL SERVICES I 21280-000-10 SCHAFER RICHARDSON APARTMEN APBNK 6/13/2024 R 6/03/2024 922.50 922.50CR G/L ACCOUNT CK: 155808 922.50 481 48000-01-303.00 ENGINEERING FEES 922.50 SCHAFER RICHARDSON APARTMENTS I 21290-000-17 ROERS CO - ROSEMOUNT APTS APBNK 6/13/2024 R 6/03/2024 807.50 807.50CR G/L ACCOUNT CK: 155808 807.50 480 48000-01-303.00 ENGINEERING FEES 807.50 ROERS CO - ROSEMOUNT APTS I 21513-000-9 REAL ESTATE EQUITIES APBNK 6/13/2024 R 6/03/2024 480.00 480.00CR G/L ACCOUNT CK: 155808 480.00 482 48000-01-303.00 ENGINEERING FEES 480.00 REAL ESTATE EQUITIES I 21893-000-10 ROSEWOOD COMMONS 2ND ADDITI APBNK 6/13/2024 R 6/03/2024 910.25 910.25CR G/L ACCOUNT CK: 155808 910.25 490 48000-01-303.00 ENGINEERING FEES 910.25 ROSEWOOD COMMONS 2ND ADDITION I 21997-000-10 2023 SIP APBNK 6/13/2024 R 6/03/2024 2,885.25 2,885.25CR G/L ACCOUNT CK: 155808 2,885.25 486 48000-01-303.00 ENGINEERING FEES 2,885.25 2023 SIP Qbhf!373!pg!592 6-13-2024 8:46 AM A/P PAYMENT REGISTER PAGE: 50 PACKET: 07043 06/13/2024 AP CHECK RUN VENDOR SET: 01 VENDOR SEQUENCE VENDOR ITEM NO# DESCRIPTION BANK CHECK STAT DUE DT GROSS PAYMENT OUTSTANDING DISC DT BALANCE DISCOUNT ------------------------------------------------------------------------------------------------------------------------------------ I 2235-150-59 SKB EXPANSION PLAN APBNK 6/13/2024 R 6/03/2024 170.00 170.00CR G/L ACCOUNT CK: 155808 170.00 478 48000-01-303.00 ENGINEERING FEES 170.00 SKB EXPANSION PLAN I 22560-000-10 FHR SOLAR SITE ESC APBNK 6/13/2024 R 6/03/2024 255.00 255.00CR G/L ACCOUNT CK: 155808 255.00 603 49500-01-303.00 ENGINEERING FEES 255.00 FHR SOLAR SITE ESC I 22714-000-12 2023 MS4 & MONITORING PROGR APBNK 6/13/2024 R 6/03/2024 648.00 648.00CR G/L ACCOUNT CK: 155808 648.00 603 49500-01-303.00 ENGINEERING FEES 648.00 2023 MS4 & MONITORING PROGRAM I 23065-000-8 PW/PD SITE CONTRUCTION SVCS APBNK 6/13/2024 R 6/03/2024 807.50 807.50CR G/L ACCOUNT CK: 155808 807.50 421 48000-01-303.00 ENGINEERING FEES 807.50 PW/PD SITE CONTRUCTION SVCS I 23270-000-10 TALAMORE PARK FINAL DESIGN APBNK 6/13/2024 R 6/03/2024 8,280.50 8,280.50CR G/L ACCOUNT CK: 155808 8,280.50 205 49005-01-534.00 IMPROVEMENTS OTHER THAN BLDGS 8,280.50 TALAMORE PARK FINAL DESIGN I 23278-000-7 ARDAN PLACE 2ND ADDITION APBNK 6/13/2024 R 6/03/2024 510.00 510.00CR G/L ACCOUNT CK: 155808 510.00 603 49500-01-303.00 ENGINEERING FEES 510.00 ARDAN PLACE 2ND ADDITION I 23450-000-9 2024 FH TRAIL IMPROVEMENTS APBNK 6/13/2024 R 6/03/2024 3,346.50 3,346.50CR G/L ACCOUNT CK: 155808 3,346.50 205 49005-01-538.00 IMPROV OTHER THAN BLDGS 3,346.50 2024 FH TRAIL IMPROVEMENTS I 23542-000-5 AMBER FIELDS 13TH ADDITION APBNK 6/13/2024 R 6/03/2024 1,594.75 1,594.75CR G/L ACCOUNT CK: 155808 1,594.75 496 48000-01-303.00 ENGINEERING FEES 1,594.75 AMBER FIELDS 13TH ADDITION I 23763-000-6 AMBER FIELDS 11TH ADDITION APBNK 6/13/2024 R 6/03/2024 10,389.00 10,389.00CR G/L ACCOUNT CK: 155808 10,389.00 494 48000-01-303.00 ENGINEERING FEES 10,389.00 AMBER FIELDS 11TH ADDITION I 23764-000-8 AMBER FIELDS 12TH ADDITION APBNK 6/13/2024 R 6/03/2024 9,734.00 9,734.00CR G/L ACCOUNT CK: 155808 9,734.00 495 48000-01-303.00 ENGINEERING FEES 9,734.00 AMBER FIELDS 12TH ADDITION I 23892-000-7 AUAR REVIEW APBNK 6/13/2024 R 6/03/2024 1,056.25 1,056.25CR G/L ACCOUNT CK: 155808 1,056.25 101 41910-01-319.00 OTHER PROFESIONAL SERVICES 1,056.25 AUAR REVIEW I 23927-000-6 PROJECT BIGFOOT APBNK 6/13/2024 R 6/03/2024 6,835.00 6,835.00CR G/L ACCOUNT CK: 155808 6,835.00 474 48000-01-303.00 ENGINEERING FEES 6,835.00 PROJECT BIGFOOT Qbhf!374!pg!592 6-13-2024 8:46 AM A/P PAYMENT REGISTER PAGE: 51 PACKET: 07043 06/13/2024 AP CHECK RUN VENDOR SET: 01 VENDOR SEQUENCE VENDOR ITEM NO# DESCRIPTION BANK CHECK STAT DUE DT GROSS PAYMENT OUTSTANDING DISC DT BALANCE DISCOUNT ------------------------------------------------------------------------------------------------------------------------------------ I 24359-000-2 AMBER FIELDS 14TH ADDITION APBNK 6/13/2024 R 6/03/2024 1,478.25 1,478.25CR G/L ACCOUNT CK: 155808 1,478.25 498 48000-01-303.00 ENGINEERING FEES 1,478.25 AMBER FIELDS 14TH ADDITION I 24360-000-4 AMBER FIELDS 15TH ADDITION APBNK 6/13/2024 R 6/03/2024 2,326.00 2,326.00CR G/L ACCOUNT CK: 155808 2,326.00 499 48000-01-303.00 ENGINEERING FEES 2,326.00 AMBER FIELDS 15TH ADDITION I 24361-000-4 ISD 196 ELEMENTARY SCHOOL APBNK 6/13/2024 R 6/03/2024 2,215.50 2,215.50CR G/L ACCOUNT CK: 155808 2,215.50 497 48000-01-303.00 ENGINEERING FEES 2,215.50 ISD 196 ELEMENTARY SCHOOL I 24362-000-4 SPECTRO BILLETT EXPANSION S APBNK 6/13/2024 R 6/03/2024 2,199.00 2,199.00CR G/L ACCOUNT CK: 155808 2,199.00 437 48000-01-303.00 ENGINEERING FEES 2,199.00 SPECTRO BILLETT EXPANSION SWMP I 24570-000-3 AMBER FIELDS 16TH ADDITION APBNK 6/13/2024 R 6/03/2024 2,413.50 2,413.50CR G/L ACCOUNT CK: 155808 2,413.50 420 48000-01-303.00 ENGINEERING FEES 2,413.50 AMBER FIELDS 16TH ADDITION I 24933-000-2 AMBER FIELDS 17TH ADDITION APBNK 6/13/2024 R 6/03/2024 1,178.00 1,178.00CR G/L ACCOUNT CK: 155808 1,178.00 440 48000-01-303.00 ENGINEERING FEES 1,178.00 AMBER FIELDS 17TH ADDITION I 24934-000-2 FIRST STATE BANK OF ROSEMOU APBNK 6/13/2024 R 6/03/2024 1,264.75 1,264.75CR G/L ACCOUNT CK: 155808 1,264.75 456 48000-01-303.00 ENGINEERING FEES 1,264.75 FIRST STATE BANK OF ROSEMOUNT I 25320-000-1 AMBER FIELDS 18TH ADDITION APBNK 6/13/2024 R 6/03/2024 1,343.50 1,343.50CR G/L ACCOUNT CK: 155808 1,343.50 431 48000-01-303.00 ENGINEERING FEES 1,343.50 AMBER FIELDS 18TH ADDITION I 25322-000-1 AL MADINA MOSQUE APBNK 6/13/2024 R 6/03/2024 2,587.50 2,587.50CR G/L ACCOUNT CK: 155808 2,587.50 101 41810-01-303.00 ENGINEERING FEES 2,587.50 AL MADINA MOSQUE I 25368-000-1 ROSEWOOD CENTER 2ND ADDITIO APBNK 6/13/2024 R 6/03/2024 358.00 358.00CR G/L ACCOUNT CK: 155808 358.00 470 48000-01-303.00 ENGINEERING FEES 358.00 ROSEWOOD CENTER 2ND ADDITION REG. CHECK 1 80,300.50 80,300.50CR 0.00 80,300.50 0.00 ------------------------------------------------------------------------------------------------------------------------------------ Qbhf!375!pg!592 6-13-2024 8:46 AM A/P PAYMENT REGISTER PAGE: 52 PACKET: 07043 06/13/2024 AP CHECK RUN VENDOR SET: 01 VENDOR SEQUENCE VENDOR ITEM NO# DESCRIPTION BANK CHECK STAT DUE DT GROSS PAYMENT OUTSTANDING DISC DT BALANCE DISCOUNT ------------------------------------------------------------------------------------------------------------------------------------ 01-240010 XCEL ENERGY I 0010071743-0 5/24 FH REC COMPLEX IRRIGATION APBNK 6/13/2024 R 5/24/2024 602.34 602.34CR G/L ACCOUNT CK: 155813 602.34 101 45202-01-381.00 ELECTRIC UTILITIES 602.34 FH REC COMPLEX IRRIGATION I 0010575696-0 5/24 ERICKSON PARK TENNIS COURTS APBNK 6/13/2024 R 5/23/2024 211.37 211.37CR G/L ACCOUNT CK: 155813 211.37 101 45202-01-381.00 ELECTRIC UTILITIES 211.37 ERICKSON PARK TENNIS COURTS I 0011108910-3 5/24 RSMT SC-ACTIVITY CENTER APBNK 6/13/2024 R 5/23/2024 1,416.47 1,416.47CR G/L ACCOUNT CK: 155813 1,416.47 101 45100-30-381.00 ELECTRIC UTILITIES 1,416.47 RSMT SC-ACTIVITY CENTER I 0013089608-6 5/24 WELCOME SIGN - SOUTH APBNK 6/13/2024 R 5/22/2024 9.80 9.80CR G/L ACCOUNT CK: 155813 9.80 608 49508-01-381.00 ELECTRIC UTILITIES 9.80 WELCOME SIGN - SOUTH I 0013530257-8 5/24 FLASHING PEDESTRIAN LIGHT APBNK 6/13/2024 R 5/22/2024 8.61 8.61CR G/L ACCOUNT CK: 155813 8.61 608 49508-01-381.00 ELECTRIC UTILITIES 8.61 FLASHING PEDESTRIAN LIGHT I 0014429306-4 5/24 POLICE & PUBLIC WORKS BUILD APBNK 6/13/2024 R 5/23/2024 2,970.32 2,970.32CR G/L ACCOUNT CK: 155813 2,970.32 421 48000-01-381.00 ELECTRIC UTILITIES 2,970.32 POLICE & PUBLIC WORKS BUILDING I 0014435615-1 5/24 POLICE & PUBLIC WORKS BUILD APBNK 6/13/2024 R 5/24/2024 35.43 35.43CR G/L ACCOUNT CK: 155813 35.43 421 48000-01-381.00 ELECTRIC UTILITIES 35.43 POLICE & PUBLIC WORKS BUILDING I 0519839-2 5/24 UMORE LIGHTS & IRRIGATION APBNK 6/13/2024 R 5/23/2024 448.09 448.09CR G/L ACCOUNT CK: 155813 448.09 101 45202-01-381.00 ELECTRIC UTILITIES 448.09 UMORE LIGHTS & IRRIGATION I 8053588-8 5/24 SIGNAL & STREET LIGHTS APBNK 6/13/2024 R 5/23/2024 114.85 114.85CR G/L ACCOUNT CK: 155813 114.85 101 43121-01-381.00 ELECTRIC UTILITIES 47.52 SIGNAL & STREET LIGHTS 608 49508-01-381.00 ELECTRIC UTILITIES 67.33 SIGNAL & STREET LIGHTS REG. CHECK 1 5,817.28 5,817.28CR 0.00 5,817.28 0.00 ------------------------------------------------------------------------------------------------------------------------------------ Qbhf!376!pg!592 6-13-2024 8:46 AM A/P PAYMENT REGISTER PAGE: 53 PACKET: 07043 06/13/2024 AP CHECK RUN VENDOR SET: 01 VENDOR SEQUENCE VENDOR ITEM NO# DESCRIPTION BANK CHECK STAT DUE DT GROSS PAYMENT OUTSTANDING DISC DT BALANCE DISCOUNT ------------------------------------------------------------------------------------------------------------------------------------ 01-003480 YALE MECHANICAL LLC I 256620 HVAC MAINTENANCE-WELL HOUSE APBNK 6/13/2024 R 5/13/2024 507.00 507.00CR G/L ACCOUNT CK: 155814 507.00 601 49400-01-319.00 OTHER PROFESSIONAL SERVICES 507.00 HVAC MAINTENANCE-WELL HOUSE 12 I 256621 HVAC MAINTENANCE-FIBER BLDG APBNK 6/13/2024 R 5/13/2024 347.00 347.00CR G/L ACCOUNT CK: 155814 347.00 601 49400-01-319.00 OTHER PROFESSIONAL SERVICES 347.00 HVAC MAINTENANCE-FIBER BLDG I 256622 HVAC MAINTENANCE-WELL HOUSE APBNK 6/13/2024 R 5/23/2024 347.00 347.00CR G/L ACCOUNT CK: 155814 347.00 601 49400-01-319.00 OTHER PROFESSIONAL SERVICES 347.00 HVAC MAINTENANCE-WELL HOUSE 7 I 256626 HVAC MAINTENANCE-WELL HOUSE APBNK 6/13/2024 R 5/23/2024 347.00 347.00CR G/L ACCOUNT CK: 155814 347.00 601 49400-01-319.00 OTHER PROFESSIONAL SERVICES 347.00 HVAC MAINTENANCE-WELL HOUSE 9 I 256627 HVAC MAINTENANCE-WELL HOUSE APBNK 6/13/2024 R 5/31/2024 347.00 347.00CR G/L ACCOUNT CK: 155814 347.00 601 49400-01-319.00 OTHER PROFESSIONAL SERVICES 347.00 HVAC MAINTENANCE-WELL HOUSE 8 REG. CHECK 1 1,895.00 1,895.00CR 0.00 1,895.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-260960 ZIEGLER INC I IN001496986 AIR FILTER & ELEMENTS APBNK 6/13/2024 R 5/29/2024 398.45 398.45CR G/L ACCOUNT CK: 155815 398.45 101 43100-01-221.00 EQUIPMENT PARTS 398.45 AIR FILTER & ELEMENTS REG. CHECK 1 398.45 398.45CR 0.00 398.45 0.00 ------------------------------------------------------------------------------------------------------------------------------------ 01-004731 CAMI ZIMMER I 2024-0296 PERMIT 5328-DAMAGE DEPOSIT APBNK 6/13/2024 R 6/10/2024 300.00 300.00CR G/L ACCOUNT CK: 155816 300.00 101 22005 REFUNDS PAYABLE - P&R 300.00 PERMIT 5328-DAMAGE DEPOSIT REG. CHECK 1 300.00 300.00CR 0.00 300.00 0.00 ------------------------------------------------------------------------------------------------------------------------------------ Qbhf!377!pg!592 6-13-2024 8:46 AM A/P PAYMENT REGISTER PAGE: 54 PACKET: 07043 06/13/2024 AP CHECK RUN VENDOR SET: 01 =================================================== R E P O R T T O T A L S =================================================== F U N D D I S T R I B U T I O N FUND NO# FUND NAME AMOUNT ---------------------------------------------------------- 101 GENERAL FUND 396,911.21CR 201 PORT AUTHORITY FUND 10,633.00CR 205 PARK IMPROVEMENT FUND 468,438.50CR 206 INSURANCE FUND 11,316.47CR 207 EQUIPMENT CIP FUND 3,638.48CR 301 DS PA GO 2023B LIFE TIME 1,165,888.63CR 303 DS PA GO 2023B CITY 996,929.54CR 403 DUNMORE 2ND ADDITION 170.00CR 404 CARAMORE CROSSING 3RD 120.00CR 407 OMNI BREWING 120.00CR 408 AMBER FIELDS 3RD ADDITION 480.00CR 420 AMBER FIELDS 16TH 2,413.50CR 421 PD & PW BUILDINGS PROJECT 3,472,022.60CR 422 DOOLIN HEIGHTS 170.00CR 425 AMBER FIELDS 4TH ADDITION 480.00CR 430 MEADOW RIDGE 4TH ADDITION 480.00CR 431 AMBER FIELDS 18TH ADD 1,343.50CR 433 EMERALD ISLE 3RD ADDITION 510.00CR 437 SPECTRO ALLOYS 2,199.00CR 438 HARMONY VILLAS 2,721.75CR 439 AMBER FIELDS 2 OUTLOT G 537.00CR 440 AMBER FIELDS 18TH OUTLT N 1,178.00CR 441 AMBER FIELDS 5TH ADDITION 480.00CR 442 HARMONY VILLAS 2ND ADD'N 1,533.50CR 456 FIRST STATE BANK 1,264.75CR 461 EMERALD ISLE 2ND ADD'N 480.00CR 463 DUNMORE 3RD ADDITION 892.50CR 464 CARAMORE CROSSING 2ND 480.00CR 465 ROSEWOOD CROSSING 2ND 480.00CR 470 ROSEWOOD CENTER 2ND ADD 358.00CR 471 RICH VALLEY 1ST ADDITION 359.00CR 472 BESTER PROPERTY 540.00CR 474 PROJECT BIGFOOT 6,881.00CR 475 AMBER FIELDS 7TH 570.00CR 476 LIFE TIME CLUB 3,176,890.54CR 477 FRANA PRODUCTION FACILITY 170.00CR 478 SKB EXPANSION 170.00CR 480 ROERS APARTMENTS 807.50CR 481 SCHAFER RICHARDSON APART 922.50CR 482 REAL ESTATE EQUITIES 480.00CR 483 AKRON AVE SOUTH EXT 4,223.00CR 484 FIRE STATION NO 1 FACADE 33,697.50CR 485 AUTUMN TERRACE 450.00CR 486 2023 PAVEMENT MANAGEMENT 3,407.75CR 488 AMBER FIELDS 9TH 480.00CR 489 AMBER FIELDS 10TH 480.00CR Qbhf!378!pg!592 6-13-2024 8:46 AMA/P PAYMENT REGISTERPAGE: 55 PACKET:07043 06/13/2024 AP CHECK RUN VENDOR SET: 01 =================================================== R E P O R T T O T A L S =================================================== F U N D D I S T R I B U T I O N FUND NO# FUND NAME AMOUNT ---------------------------------------------------------- 490 ROSEWOOD COMMONS 2ND ADD910.25CR 494 AMBER FIELDS 11TH10,389.00CR 495 AMBER FIELDS 12TH9,734.00CR 496 AMBER FIELDS 13TH1,594.75CR 497 BONAIRE/AKRON ELEMENTARY2,215.50CR 498 AMBER FIELDS 14TH1,478.25CR 499 AMBER FIELDS 15TH2,326.00CR 601 WATER UTILITY FUND51,696.10CR 602 SEWER UTILITY FUND265,243.76CR 603 STORM WATER UTILITY FUND12,160.35CR 608 STREET LIGHT UTILITY FUND316.43CR 628 DRIVER AVE & TRK SWR EXT10,672.50CR 650 ARENA FUND53,535.02CR ** TOTALS ** 10,197,470.63CR ==================================================================================================================================== ---- TYPE OF CHECK TOTALS ---- GROSSPAYMENTOUTSTANDING NUMBERBALANCEDISCOUNT HAND CHECKS0.000.000.00 0.000.00 DRAFTS3 2,164,118.17 2,164,118.17CR0.00 2,164,118.170.00 REG-CHECKS174 8,033,352.46 8,033,352.46CR0.00 8,033,352.460.00 EFT0.000.000.00 0.000.00 NON-CHECKS0.000.000.00 0.000.00 ALL CHECKS 177 10,197,470.63 10,197,470.63CR0.00 10,197,470.630.00 ------------------------------------------------------------------------------------------------------------------------------------ ERRORS:0WARNINGS:0 Qbhf!379!pg!592 ROSEMOUNT CITY COUNCIL REGULAR MEETING PROCEEDINGS JUNE 4, 2024 CALL TO ORDER/PLEDGE OF ALLEGIANCE Pursuant to due call and notice thereof, a regular meeting of the Rosemount City Council was held on Tuesday, June 4, 2024, at 7:00 PM. in Rosemount Council Chambers, 2875 145th Street West. Mayor Weisensel called the meeting to order with Councilmembers Freske, Essler, Theisen and Klimpel. APPROVAL OF AGENDA Motion by Weisensel Second by Essler Motion to approve the agenda Ayes: 5. Nays: None. Motion carried. PRESENTATIONS, PROCLAMATIONS AND ACKNOWLEDGMENTS a.Police Officer Oath of Office Chief Dahlstrom introduced Officer Hotaling and highlighted all of his accomplishments thus far. City Clerk Fasbender administered the Oath of Office. b.Youth Commission Report Chairperson, Julia Alex, presented a recap of the past year of events for the Youth Commission. RESPONSE TO PUBLIC COMMENT None. PUBLIC COMMENT None. CONSENT AGENDA Motion by Theisen Second by Klimpel Motion to approve consent agenda with item 6.c. removed. Ayes: 5. Nays: None. Motion Carried. a.Bill Listings b.Minutes of the May 21, 2024 Regular Meeting Minutes Qbhf!37:!pg!592 c.Rich Valley East AUAR Councilmember Klimpel pulled this item for further discussion. Community Development Director Kienberger provided an overview of the alternative urban areawide review (AUAR) for this area. An AUAR process is a hybrid of the Environmental Assessment Worksheet noting this is a necessary step for potential development in this area. Motion by Klimpel Second by Freske Motion to Adopt a Resolution Authorizing the Adoption of the Rich Valley East Alternative Urban Areawide Review (AUAR) Update Ayes: 5. Nays: None. Motion Carried. d.Approve Agreement & Authorize Signatures - Harmony e.Liquor License Renewals f.Medical Leave of Absence - Fire Department g.PD/PW Building Distributed Antenna System h.Bray Hill Subdivsion Agreement i.Request for a Minor Amendment to the Joint Public PUBLIC HEARINGS a.Rosemount Zoning Code Update Community Development Director Kienberger introduced of HKGi who presented the final drafts of the proposed zoning code update. The updated code is intended to bring the Zoning Ordinance into alignment with the 2040 Comprehensive Plan and makes the code more modern, consistent, and user- friendly. Staff has engaged with the public regarding the updates with a dedicated webpage, newsletter updates and a public hearing at the Planning Commission. Councilmember Essler had concerns regarding the need for a planned unit development. HKGi confirmed the updates relating to PUD allow for more flexibility when it makes sense to have a PUD. Mayor Weisensel opened the public hearing at 8:05 p.m. Motion by Klimpel Second by Essler Motion to close the public hearing at 8:06 p.m. Ayes: 5. Nays: None. Motion carried. Motion by Klimpel Second by Freske Qbhf!381!pg!592 Motion to adopt an ordinance to repeal and replace Title 11: Zoning Regulations and Title 12: Subdivision Regulations, including the zoning map. Ayes: 5. Nays: None. Motion Carried. Motion by Freske Second by Theisen Motion to adopt a resolution approving summary publication of the adopted ordinance. Ayes: 5. Nays: None. Motion Carried. UNFINISHED BUSINESS None. NEW BUSINESS None. ANNOUNCEMENTS a.City Staff Updates City Administrator Martin highlighted that the splash pad in Central Park is currently open. b.Upcoming Community Calendar Mayor Weisensel reviewed the calendar of events and upcoming meetings. ADJOURNMENT There being no further business to come before the City Council at the regular council meeting and upon a motion by Weisensel and a second by Essler the meeting was adjourned at 8:09 p.m. Respectfully submitted, Erin Fasbender City Clerk Qbhf!382!pg!592 ROSEMOUNT CITY COUNCIL WORK SESSION PROCEEDINGS JUNE 4, 2024 CALL TO ORDER a.FOLLOWING THE CITY COUNCIL REGULAR MEETING: The Council may choose to reconvene the work session after the adjournment of the regular meeting if the business of the work session is unable to be completed in the allotted time. Pursuant to due call and notice thereof, a work session of the Rosemount City Council was held on Tuesday, June 4, 2024, at 4:30 PM. in Rosemount Council Chambers, 2875 145th Street West. Mayor Weisensel called the meeting to order with Councilmembers Freske, Essler, Theisen and Klimpel. GROUNDBREAKING CEREMONY (CANCELLED) a.New Elementary School - Southwest Corner of the intersection of Akron Avenue and Bonaire Path The groundbreaking event was cancelled due to the forecasted weather. DISCUSSION - CITY HALL, CONFERENCE ROOM (4:30p.m.) a.No Parking Signage City Administrator Martin requested to have this item move to the front of the agenda. The Public Works Director discussed the limited parking available at Rosemount High School (RHS) and the impact that has on nearby neighborhoods as students are beginning to park on the streets in these neighborhoods. Police Chief Dahlstrom further explained the permitting process for students who would like to park in these neighborhoods. City Council discussed ways to encourage students to carpool. Staff will partner with the school district as a first step to determine ways to problem-solve this ongoing issue. City Council is not in favor of having the parking on the streets a free for all. Staff will work with the school district and try to come up with a solution prior to next school year. b.Water Supply & Distribution Update Public Works Director Egger discussed the future needs of the water supply and distribution needs for Rosemount. Mr. Egger discussed the current thresholds noting Rosemount meets the Minnesota Department of Health (MDH) guidelines at all levels. Staff is monitoring manganese levels, however MDH considers the current level within standards and it is not currently a regulated issue. Under the direction of the Utility Commission, staff has done outreach to daycare facilities and medical clinics in the region, educating individuals on the impact low levels of manganese could have on children under age one, specifically those on formula. Mr. Egger explained if a water treatment plant were needed in Rosemount, more than one treatment plant would be necessary due to the layout of the city’s network. Rosemount will be adding another well off of Akron Avenue in the coming years and at that time staff will further determine the future needs at that time. Qbhf!383!pg!592 Councilmember Freske suggested testing water at strategically selected homes throughout Rosemount to determine manganese levels on a regular basis over the course of a year, noting it is important to determine what level of investment the City needs to put forth as there is currently not enough data to make any final decisions on the next steps. City Council agreed to invest in a testing device to further investigate and test water in households throughout Rosemount in order to have a wide range of data points. Staff will report back to Council with their findings next year and determine next steps at that time. c.Use of Cannabis In Public Places City Clerk Fasbender provided an overview of the proposed ordinance to prohibit cannabis use in public places as state statute allows cities to adopt an ordinance doing so. Staff has noted there is no intent to prohibit the use of smoking tobacco in public places, only cannabis. City Council agreed on the proposed ordinance and staff will have the ordinance at a future council meeting for consideration of approval. d.City Council Compensation City Clerk Fasbender provided an overview of the requirement for City Council to make compensation adjustments for elected officials prior to the November election. Historically, adjustments have been made to align with staff's cost of living adjustment (COLA). City Council agreed with proceeding with the COLA adjustment of 4% but advised staff to round up the number. Staff will bring forth a recommendation to adopt the ordinance reflecting the increase at a future council meeting. UPDATES a.Staff Reports City Administrator Martin discussed the status of the market rate study that is currently underway for employees. City Council suggested running the numbers based on tax capacity as well, versus basing the rates on the population alone. Once data is received, additional discussions will be held with City Council during the budget discussions. Community Development Director Kienberger mentioned the current fee schedule will be updated at a future council meeting due to the administrative citations that need to be included in the fee schedule. Police Chief Dahlstrom provided an update on staffing and highlighted Officer Paul Larson getting recognized at the next school board meeting for his recent achievement of being awarded Minnesota Juvenile Officer of the Year. Parks and Recreation Director Schultz highlighted upcoming calendar events. ADJOURNMENT There being no further business to come before the City Council at the regular council meeting and upon a motion by Weisensel and a second by Essler the meeting was adjourned at 6:50 p.m. Respectfully submitted, Erin Fasbender City Clerk Qbhf!384!pg!592 EXECUTIVE SUMMARY City Council Regular Meeting: June 18, 2024 AGENDA ITEM: Performance Measure Program AGENDA SECTION: CONSENT AGENDA PREPARED BY: Teah Malecha, Administrative Services Director AGENDA NO. 6.d. ATTACHMENTS: Resolution APPROVED BY: LJM RECOMMENDED ACTION: Adopt the Resolution Approving the 2023 Performance Measures BACKGROUND In 2010, the Legislature created the Council on Local Results and Innovation (CLRI). In February 2011, the CLRI released a standard set of 10 performance measures for cities and counties to determine the efficacy of services provided and measure residents' opinion of those services. The CLRI followed that in February 2012 with a comprehensive performance measurement system for cities and counties to implement. Cities and counties can voluntarily participate in the program through the Office of the State Auditor. If they choose to participate, they must officially adopt and implement at least 10 of the performance measures developed by the CLRI. Each city or county is eligible for a reimbursement of $0.14 per capita, not to exceed $25,000, and is also exempt from levy limits if the limits are in effect. In 2023, 41 cities and 28 counties were certified through this program. Rosemount received $3,772 in 2023. The City currently reports on more than 10 of the performance measures in the annual budget book. The following measures are the 2023 information for the reported items under the six categories as approved by the State. General The City's current credit rating as rated by Standard & Poor's is AA+. The City has carried that rating since 2017 which was reaffirmed in 2023 for the bond issuance. The nuisance code enforcement cases were 5.97 per 1,000 residents. Police Services Until 2021, crimes were reported as Part I and II crimes. Due to changes in reporting and crime classifications, they are now categorized as Group A and B. Many do not fall in the same categories as they did historically. In 2023, those crimes totaled 680 which is a reduction from 872 in 2022. The Crime Clearance Rate is 51 percent, a decrease from 55 percent in 2022. The average police response time for Priority 1 calls was 4 minutes and 50 seconds, which has Qbhf!385!pg!592 decreased (improved) from 4 minutes and 56 seconds in 2022. Fire Services The Insurance Service Office (ISO) rating for the City is 4/6 for city and 10 for rural areas. The ISO rating is issued to fire departments across the country for the effectiveness of fire protection and equipment. It is on a 1 to 10 scale with Class 1 being the highest. The average fire response time in 2022 was 5 minutes and 45 seconds for high priority calls, which is a decrease (improved) from 5 minutes and 54 seconds in 2022. The number of fire calls per 1,000 residents was 14.98 which relates to an increase of calls from 333 to 404 along with the increase in development. The number of medical calls per 1,000 residents was 25.81. The calls decreased from 770 to 696. Streets The average city street pavement condition rating is 82.10. An increase from 80.79 in 2022. The average hours to complete a road system clearing during a snow event is 8.3 hours. Water The operating cost per 1,000,000 gallons of water pumped was $3,604. Sewer The number of sewer blockages on the city system per 100 connections was .01. There was only 1 blockage in the mainline system in 2023. RECOMMENDATION Staff recommends the City Council adopt the resolution approving the 2023 performance measures. Qbhf!386!pg!592 CITY OF ROSEMOUNT DAKOTA COUNTY, MINNESOTA RESOLUTION 2024 – 18 A RESOLUTION APPROVING 2023 PERFORMANCE MEASURES WHEREAS,Benefits to the City of Rosemount for participation in the Minnesota Council on Local Results and Innovation’s comprehensive performance measurement program are outlined in MS 6.91 and include eligibility for a reimbursement as set by State statute; and WHEREAS,Any city participating in the comprehensive performance measurement program is also exempt from levy limits for taxes, if levy limits are in effect; and WHEREAS,The City Council of Rosemount has adopted and implemented at least 10 of the performance measures, as developed by the Council on Local Results and Innovation, and a system to use this information to help plan, budget, manage and evaluate programs and processes for optimal future outcomes; and THEREFORE, BE IT RESOLVED that the City Council of Rosemount will continue to report the results of the performance measures to its citizenry by the end of the year through publication, direct mailing, posting on the City’s website, or through a public hearing at which the budget and levy will be discussed and public input allowed. BE IT FURTHER RESOLVED, The City Council of Rosemount will submit to the Office of the State Auditor the actual results of the performance measures adopted by the city/county. th ADOPTED this 18 day of June, 2024, by the City Council of the City of Rosemount. Jeffery D. Weisensel, Mayor ATTEST: Erin Fasbender, City Clerk Qbhf!387!pg!592 EXECUTIVE SUMMARY City Council Regular Meeting: June 18, 2024 AGENDA ITEM: Fire Relief Fund Benefit Proposal AGENDA SECTION: CONSENT AGENDA PREPARED BY: Logan Martin, City Administrator AGENDA NO. 6.e. Teah Malecha, Administrative Services Director ATTACHMENTS: 2023 Tier Increase Proposal APPROVED BY: LJM RECOMMENDED ACTION: Staff recommends the City Council approve a motion authorizing an $800 increase up to $10,200 for the Rosemount Fire Relief Association's annual retirement benefit, effective June 30, 2024. BACKGROUND The Fire Relief Association, which manages the pension funds for our firefighters, has recommended an $800 increase in the retirement benefit from $9,400 to $10,200 per year of service. Representatives from the Relief Association provided staff with updated financial projections reflecting this proposal, which indicate that the Relief Fund will be 148% percent funded after accounting for the proposed increase. This funding ratio is reflective of the positive results of the Relief Association’s investments. As of May 2024, the Fund was 167.7% funded based on market performance and no payouts in 2023. As the Council will recall, the Relief Association worked with the Council in the fall of 2019 to establish a procedure for adjusting the annual benefit based on the status of their financial investments. The Fire Relief Association recently proposed two additional tiers to the benefit increases, based on market performance. Funding Ratio Increase Less than 122% $0 <122% - 128% $150 <128% - 136% $275 136% - 146% $400 146% - 158% $600 158% or greater $800 Providing increased tiers reflects an opportunity for the Relief Association to more directly apply the earnings from its market performance back to its membership. This is also a key component of the Fire Department's ability to recruit and retain our paid-per-call team of firefighters. The plan still contains the same control measures in place to respond to poor market performance and / or reduced fund balance ratios (as discussed on the attached plan). Qbhf!388!pg!592 RECOMMENDATION Staff recommends the City Council approve a motion authorizing modifications to the Relief Tier System and authorizing a $800 increase to $10,200 for the Rosemount Fire Relief Association's annual retirement benefit, effective June 30, 2024. Qbhf!389!pg!592 Rosemount FirefighterRelief Association th 2875 145Street West|Rosemount MN 55068 Yearly Benefit Increase Process Section 1. 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Qbhf!38:!pg!592 EXECUTIVE SUMMARY City Council Regular Meeting: June 18, 2024 AGENDA ITEM: Use of Cannabis In Public Places AGENDA SECTION: CONSENT AGENDA PREPARED BY: Erin Fasbender, City Clerk AGENDA NO. 6.f. ATTACHMENTS: Proposed Ordinance APPROVED BY: LJM RECOMMENDED ACTION: Staff is recommending that the City Council approve the ordinance as attached. BACKGROUND Effective August 1, 2023, Minnesota law permits an individual 21 or older to possess or transport up to two ounces of adult-use cannabis flower in a public place. However, under state law, a person may not use cannabis flower, cannabis products, or hemp-derived consumer products in a manner that involves the inhalation of smoke, aerosol, or vapor at any location where smoking is already prohibited under the Clean Indoor Air Act. In addition, the state language expressly states that an individual 21 or older may use adult-use cannabis flower and adult-use cannabis products in the following locations:(1) A private residence, including the person's curtilage or yard; (2) Private property not generally accessible by the public, unless the person is explicitly prohibited from consuming cannabis flower, cannabis products, lower- potency hemp edibles, or hemp-derived consumer products on the property by the owner of the property; or(3) The premises of an establishment or event licensed to permit on-site consumption. The law also specifically allows the city to adopt an ordinance establishing a petty misdemeanor offense for a person who unlawfully uses cannabis in a public place. A public hearing was held for this item on August 15, 2023 and no public comment was received. In addition, City Council discussed this matter at their June 4, 2024 work session and directed staff to proceed with adopting an ordinance to prohibit cannabis use in public places. A prohibition of cannabis in public places directly mirrors the decisions made by most of our neighboring cities, which provides some conformance of standards within the region. RECOMMENDATION Staff is recommending that the City Council approve the ordinance as attached. Qbhf!391!pg!592 CITY OF ROSEMOUNT COUNTY OF DAKOTA STATE OF MINNESOTA ORDINANCE NO. 2024 - XX AN ORDINANCE ADDING TITLE 7, CHAPTER 12 OF THE ROSEMOUNT CITY CODE TO PROHIBIT THE USE OF CANNABIS AND HEMP IN PUBLIC PLACES SECTION 1. The City Council of the City of Rosemount hereby supplements Title 7, Chapter 12 of the Rosemount City Code by adding a new chapter as follows: CHAPTER 12 – CANNABIS AND HEMP 7-12-1 – Definitions. (A)For purposes of this article, the terms “cannabis flower,” “cannabis products,” “lower- potency hemp edibles,” and “hemp-derived consumer products” shall have the definitions given to them in Minnesota Statutes, section 342.01, as it may be amended from time to time. (B)For purposes of this article, “public place” is defined as any indoor or outdoor area that is used or held out for use by the public whether owned or operated by public or private interests. Pursuant to Minnesota Statutes, section 152.0263, subd. 5, “public place” does not include the following: (i) a private residence, including the person's curtilage or yard; (ii) private property not generally accessible by the public; and (iii) the premises of an establishment or event licensed to permit on-site consumption of cannabis flower, cannabis products, lower-potency hemp edibles, or hemp- derived consumer products. 7-12-2 - Use of cannabis and hemp prohibited in public places. No person shall use cannabis flower, cannabis products, lower-potency hemp edibles, or hemp-derived consumer products in a public place. A violation of this section shall be considered a petty misdemeanor notwithstanding any other penalty provision in the city code, and the city council may establish a corresponding fine in its fee schedule for violations of this section. 7-12-3– Reserved. SECTION 2. The City Council of the City of Rosemount hereby amends city’s 2024 fee schedule, by adding the underlined language as shown in the excerpt below. Cannabis/Hemp Use in Public Place$100.00 SECTION 3. This Ordinance shall be effective the day following its publication. 1 CA430-5-887118.v1 Qbhf!392!pg!592 th Adopted by the City Council of the City of Rosemount, Minnesota, the 18 day of June, 2024. ____________________________________ Mayor Jeffery D. Weisensel ATTEST: _____________________________ Erin Fasbender, City Clerk 2 CA430-5-887118.v1 Qbhf!393!pg!592 EXECUTIVE SUMMARY City Council Regular Meeting: June 18, 2024 AGENDA ITEM: City Council Compensation AGENDA SECTION: CONSENT AGENDA PREPARED BY: Logan Martin, City Administrator AGENDA NO. 6.g. ATTACHMENTS: Proposed Ordinance, Elected Officials 2024 Salary APPROVED BY: LJM Survey RECOMMENDED ACTION: Staff is recommending that the City Council approve the ordinance as attached. BACKGROUND State law requires that compensation adjustments for elected officials be made prior to the election and that any adjustments cannot be effective until the following year (Jan.1, 2025). This law ensures that any salary adjustments are not applicable to incumbent Council members during an election season. During even numbered years beginning in 2018, the salaries shall be reviewed for possible COLA adjustments with an effective date of the following January. Any proposed salary adjustment for the City Council must be approved by ordinance. The City Council last received a salary adjustment in 2022 of 2.5%, which is the same cost of living increase as the non-union employees received. City Council discussed this item at the June 4, 2024 work session and directed staff to follow the same procedure of increasing the City Council's salary to the same of the non-union positions, which would be 4%. City Council also compared their salary to other MN cities and directed staff to round to the nearest whole number. The COLA increase of 4.0% would be effective January 1, 2025. RECOMMENDATION Staff is recommending that the City Council approve the ordinance as attached. Qbhf!394!pg!592 CITY OF ROSEMOUNT COUNTY OF DAKOTA STATE OF MINNESOTA ORDINANCE NO. 2024 - XX AN ORDINANCE RELATING TO CITY COUNCIL SALARY SECTION 1. The City Council of the City of Rosemount hereby supplements Title 7, Chapter 12 of the Rosemount City Code by adding a new chapter as follows: CHAPTER 6-MAYOR AND COUNCIL SALARIES AND COMPENSATION 1-6-1 – A.Salaries Established: Commencing January 1, 20253, the salaries for Mayor and Council for the City shall be as follows: Mayor$9,979.00 $10,400 annually Council members$7,593.00 $7,900 annually B.Salary Adjustment: Every other year, the Mayor and Council shall receive a salary adjustment in an amount that equals the cost of living increase provided to the City's non- union employees. Any salary adjustment must be approved by ordinance of the City Council. C.Workers' Compensation Act: Pursuant to Minnesota Statutes, section 176.011, subdivision 9, clause 6, the elected officials of the City are hereby included in coverage of the Minnesota Workers' Compensation Act. (Ord. 2018-3, 7-17-2018, amd. Ord. 2020-03, 7-21-2020; Ord. 2022-01, 2-15-2022) SECTION 3. This Ordinance shall be effective the day following its publication. th Adopted by the City Council of the City of Rosemount, Minnesota, the 18 day of June, 2024. ____________________________________ Mayor Jeffery D. Weisensel ATTEST: _____________________________ Erin Fasbender, City Clerk 1 CA430-5-887118.v1 Qbhf!395!pg!592 ELECTED OFFICIALS ANNUAL SALARY 2024 Metro Cities, Population 25,000 - 99,000 City Mayor Council Group Health Population OrganizationAdditional PaymentContribution to (2020 Census) SalarySalaryInsurance Insurance Andover32,601 $ 12,000 $ 10,000 No N/A Apple Valley56,374 $ 13,140 $ 9,408 $50 monthly technology stipend Yes (required) Yes Blaine70,222 $ 14,314 $ 10,500 No N/A Bloomington89,987 $ 26,400 $ 12,396 Yes Yes Brooklyn Center33,782 $ 13,341 $ 10,214 No N/A Brooklyn Park86,478 $ 21,355 $ 12,212 No N/A Burnsville64,317 $ 15,600 $ 12,000 Yes Yes Chanhassen25,947 $ 10,460 $ 8,152 $50 per meeting No N/A Chaska27,810 $ 9,500 $ 7,100 No N/A Coon Rapids63,599 $ 14,000 $ 10,500 "At Large" Council Member + $2,000 No N/A Cottage Grove38,839 $ 12,585 $ 9,480 No N/A Eagan68,855 $ 13,624 $ 10,005 Yes Yes Eden Prairie64,198 $ 17,245 $ 13,351 Yes No Edina53,494 $ 15,964 $ 12,701 No N/A Fridley29,590 $ 10,689 $ 8,779 Yes Yes Inver Grove Heights35,791 $ 11,400 $ 8,200 No N/A Lakeville69,490 $ 15,000 $ 10,000 $25 per committee and intra-agency meeting No N/A Maple Grove70,253 $ 15,500 $ 13,500 Yes No Maplewood42,088 $ 15,674 $ 13,797 No N/A Minnetonka53,776 $ 23,500 $ 18,000 No N/A Oakdale28,303 $ 12,000 $ 9,600 No N/A Plymouth81,026 $ 17,413 $ 12,615 Yes No Prior Lake27,617 $ 13,952 $ 11,021 No N/A Ramsey27,646 $ 12,376 $ 9,607 $800 computer stipend once per item No N/A Richfield36,994 $ 12,743 $ 9,890 No N/A Rosemount25,650 $ 9,979 $ 7,593 No N/A Roseville36,254 $ 9,300 $ 7,020 No N/A Savage32,465 $ 11,771 $ 8,958 No N/A Shakopee43,698 $ 15,000 $ 9,000 $50 per extra meeting No N/A Shoreview26,921 $ 10,440 $ 7,752 $5,048 additional for serving on EDA No N/A St. Louis Park50,010 $ 20,842 $ 14,413 No N/A Woodbury75,102 $ 16,680 $ 12,006 Yes Yes (Mayor) AVERAGE (32 cities)$ 10,61814,493$ Minimum9,300$ 7,020$ Maximum26,400$ 18,000$ City of Apple Valley HR 2024-05-07 Qbhf!396!pg!592 EXECUTIVE SUMMARY City Council Regular Meeting: June 18, 2024 AGENDA ITEM: Approve Reimbursement Agreement with AGENDA SECTION: Metronet CONSENT AGENDA PREPARED BY: Brian Erickson, City Engineer AGENDA NO. 6.h. ATTACHMENTS: Reimbursement Agreement APPROVED BY: LJM RECOMMENDED ACTION: Approve Reimbursement Agreement with Metronet for inspections during right-of-way work and authorize the Mayor and City Clerk to sign the agreement. BACKGROUND Metro Fibernet, LLC (Metronet) has been planning for several years to install fiber to the premises within the City of Rosemount. This work would provide high speed fiber internet to some established residential areas in Rosemount. Based on the area set for this build out, a substantial inspection effort will be required to ensure that city standards are followed while Metronet's contractor works within the right-of-way. In an effort to ensure that the cost of inspections is covered by the utility, Metronet and city staff discussed an agreement whereby the required inspections will be performed by the city's engineering consultant. That cost will then be billed to Metronet and will allow for easier tracking of inspection efforts. The agreement has been reviewed by the City Attorney. Metronet will still be required to apply for a right-of-way permit similar to any other right-of-way user. RECOMMENDATION Staff recommends that the Council approve the Reimbursement Agreement with Metronet for inspections during right-of-way work and authorize the Mayor and City Clerk to sign the agreement. Qbhf!397!pg!592 REIMBURSEMENT AGREEMENT Metronet Fiber to the Premises This letter agreement ("Agreement") is effective, June 1, 2024 (“Effective Date") and shall set forth the mutual understanding between the City of Rosemount ("City “) and Metro Fibernet, LLC ("Metronet") regarding the subject matter set forth herein. With the present intent to be bound, the parties agree as follows: 1.Background. Metronet wishes to commence with the construction of a fiber-to-the- premises network in the City (“Project”). The City wishes to retain a consultant (the “Consultant”) to perform periodic inspections of the construction work related to the Project (the “Inspection Work”). Metronet is willing to reimburse the City for the cost of the Inspection Work in accordance with the terms of this Agreement. 2.Reimbursement. The Consultant will be paid $169.00 per hour for 2024, rate shall be reviewed and adjusted annually, partial hours prorated, to perform the Inspection Work. On a monthly basis, the City will invoice Metronet for all Inspection Work performed by the Consultant during the prior month. Each invoice will contain reasonable documentation evidencing the Inspection Work performed by the Consultant including, at a minimum, the date, location and hours spent per day on the invoiced Inspection Work. No later than 30 days after receipt of a proper invoice from the City, Metronet will remit payment to the City. Notwithstanding anything to the contrary in this Agreement, the estimated amount Metronet will be required to reimburse the City for the Inspection Work is $25,000.00 for the duration of the Project. 3.Parody. Consistent with applicable law, including but not limited to, 47 U.S. Code 253, the City agrees that it will not impose any requirements on Metronet that are more burdensome, either operational or financially, than those imposed on any other communications provider utilizing City controlled right-of-way. In the event another communications provider intends to construct a communications infrastructure throughout the City, the City agrees that such communications provider will be required to reimburse the City for inspection fees that are substantially similar to those imposed on Metronet under this Agreement. 4.Limitation of Liability. EXCEPT AS EXPRESSLY PROVIDED HEREIN, NEITHER PARTY SHALL HAVE ANY RESPONSIBILITY, LIABILITY OR OBLIGATION TO THE OTHER PARTY, SUCH OTHER PARTY’S AFFILIATES, OR THEIR OWNERS, OFFICERS, DIRECTORS, AGENTS, REPRESENTATIVES, EMPLOYEES OR CUSTOMERS FOR (1) ANY INDIRECT, SPECIAL, INCIDENTAL, CONSEQUENTIAL, OR PUNITIVE DAMAGE, OR LOSS OF ANY KIND, INCLUDING BUT NOT LIMITED TO LOSS OF PROFITS, COST OF REPLACEMENT SERVICES, LOSS OF CUSTOMERS OR AGENTS OR LOSS OF USE, REGARDLESS OF WHETHER SUCH PARTY HAS BEEN ADVISED OF THE POSSIBILITY OF SUCH LOSS BY REASON OF ANY ACT OF OMISSION OR COMMISSION IN CONNECTION WITH OR UNDER THIS AGREEMENT, 1 Qbhf!398!pg!592 INCLUDING BUT NOT LIMITED TO, ANY DEFECT, DELAY IN AVAILABILITY, OR FOR ANY OTHER CAUSE. 5.No Joint Venture. This Agreement is not intended to create, nor will it be construed to create any partnership, joint venture, or employment relationship between the City and MetroNet, and neither party will be liable for the payment or performance of any debt, obligations, or liabilities of the other party, except as expressly stated herein. 6.Entire Agreement Amendments. This Agreement, constitutes and embodies the full and complete understanding and agreement of the parties hereto with respect to the subject matter hereof and supersedes all prior understandings or agreements, whether oral or in writing regarding the subject matter of this Agreement. For avoidance of doubt, this Agreement shall not amend, alter or invalidate any term or provision of the Master Agreement which remains in full force and effect. This Agreement may not be amended or modified in any way except by a writing signed by the authorized representatives of the parties. 7.Applicable Law. This Agreement will be governed by all the laws of the State of Minnesota without regard to the choice of law provisions thereof. 8.No Third-Party Beneficiaries. No rights or privileges of either party hereto shall inure to the benefit of any other person or entity, and no such other person or entity shall be deemed to be a third-party beneficiary of any of the provisions contained in this Agreement. Accepted and agreed to as of the date first written above Metro Fibernet, LLC By: City of Rosemount, Minnesota By: Jeffery D. Weisensel, Mayor Attest: Erin Fasbender, City Clerk 2 Qbhf!399!pg!592 EXECUTIVE SUMMARY City Council Regular Meeting: June 18, 2024 AGENDA ITEM: Approve Utility Access Charge Assessment AGENDA SECTION: Agreements on the 2023 Neighborhood CONSENT AGENDA Improvement Project. PREPARED BY: Brian Erickson, City Engineer AGENDA NO. 6.i. ATTACHMENTS: 2056 128th St W , 2075 128th St W, 2090 130th APPROVED BY: LJM Way RECOMMENDED ACTION: Motion to approve the utility access charge assessment agreements and authorize the Mayor and City Clerk to sign the agreements. BACKGROUND The 2023 Neighborhood Infrastructure Improvement Project extended utilities (water and sanitary sewer) into this neighborhood and residents are now able to connect to these public utilities. By ordinance, residents have 10 years to connect to city utilities. In an effort to encourage earlier connection, the City Council approved a program allowing residents to assess the cost of access charges over a 10-year time frame. Residents were given until the end of June 2024 to take advantage of this program. Information regarding this was provided to the residents via mail on November 15, 2023, and again on March 21, 2024. There were six residents that requested information and, ultimately, three of them would like to take advantage of this program. The agreement template was drafted by the City Attorney which provided consistent language for all residents requesting information. The interest rate is the same as the rate on the street assessments. It should be noted that there are 8 properties that paid a portion of their wastewater access charges from the mid 1970s through the early 1980s and in the future they will not be required to pay those charges. The residents are still responsible for paying for the service from the utility stubs, decommissioning their septic system and disconnecting their private wells from their homes. The costs detailed in the agreements are for water access charge, sewer access charge, Metropolitan Council sewer access charge, the water meter, the plumbing permit, administrative fees and the recording fee. The total amount of that assessment is $6,913.00. RECOMMENDATION Staff recommends the Council approve the utility access charge assessment agreements and authorize the Mayor and City Clerk to sign the agreements. Qbhf!39:!pg!592 UTILITY CONNECTION CHARGES SPECIAL ASSESSMENT AGREEMENT THIS AGREEMENT is made this ________ day of ________________, 2024, by and between the City of Rosemount, a Minnesota municipal corporation (the City) and (the Owners) Joseph R. and Maryclaire A. Hawkins. RECITALS th A.!The Owners are the fee owners of a parcel located at 2056 128 Street W in the City of Rosemount, Dakota County, Minnesota (Subject Property), legally described in the attached Exhibit. B.!The Owners will be connecting their home to the municipal sewer and water systems. C.!The Owners have requested that the City assess the Subject Property for the costs of the required City and Metropolitan Council utility connection charges pursuant to Section 4-1B-9 of the City Code. NOW, THEREFORE, IN CONSIDERATION OF THEIR MUTUAL COVENANTS THE PARTIES AGREE AS FOLLOWS: 1. REPRESENTATIONS OF THE OWNERS. The Owners represent and warrant that they are the owners of 100 percent of the Subject Property, that they have full legal power and authority to encumber the Subject Property as herein provided, and that as of the date hereof, they have fee simple title in the Subject Property. 2. DESCRIPTION OF CHARGES. The Charges are (i) the standard fees, rates, or other charges for connecting to the ater system and sanitary sewer system (collectively, the City Charges; and (ii) the Metropolitan Council Environmental Services Availability 1 Qbhf!3:1!pg!592 ). The Charges are subject to periodic adjustment by the City Council of the City and can be found at https://www.rosemountmn.gov/fee- list . 3. SPECIAL ASSESSMENTS. The City agrees to advance the funds necessary for the Charges in return for the Owners Property as provided for in this Agreement. The Owners agree to pay one hundred percent (100%) of the cost of the Charges through the assessment process. The City will assess the Subject Property the following principal amount for the Charges and the Fees (as hereinafter defined): $6,792.00 . Owners agree that the City can assess a $25 administrative fee, plus an additional $5.00 per year for the term of the assessment (for a total of $50) to offset the fees of $46 The Assessment Amount shall be deemed adopted on the date the Rosemount City Council approves the Assessment Amount and this Agreement. The Assessment Amount shall be paid over a 10-year period without deferment, together at a rate of 4.7% interest on the unpaid balance. To the first installment shall be added interest on the entire assessment from the date of approval of this Agreement until December 31, 2024. To each subsequent installment when due shall be added interest for one year on all unpaid installments. The first installment shall be due and payable with property taxes in 2025. The Parties further agree that the Assessment Amount may be increased if said increase is approved in writing by both parties. 4. WAIVER OF APPEAL. The Owners hereby authorize the City to certify to the Dakota County Assessor a special assessment against the Subject Property of up to the Assessment Amount. The Owners hereby waive all rights to assessment notices, hearings, appeals, and procedural and substantive objections, and all other rights pursuant to the Act for the special assessment against the Subject Property up to the Assessment Amount, including, but not limited to, any claim that the Assessment Amount against the Subject Property exceeds the benefit to the Subject Property for the Repairs. 5. BINDING EFFECT; RECORDING. This Agreement shall be binding upon the Owners and the Owners successors and assigns. The covenants, waivers and agreements contained herein shall run with the Subject Property and this Agreement shall be recorded against the title to the Subject Property. The City will record the Agreement. 6. TERMINATION. This Agreement shall terminate upon the payment in full of the Assessment Amount and any interest accrued thereon. At the request of the Owners, the City shall thereupon execute and deliver such documents, in recordable form, as are necessary to extinguish its rights hereunder. RS215\\3\\922539.v1 2 Qbhf!3:2!pg!592 CITY OF ROSEMOUNT By: Jeffery D. Weisensel Mayor By: Erin Fasbender City Clerk STATE OF MINNESOTA ) ) ss. COUNTY OF DAKOTA ) On this ___ day of ______________________, 2024, before me a Notary Public within and for said County, personally appeared Jeffery D. Weisensel and Erin Fasbender, to me personally known, who being each by me duly sworn, each did say that they are respectively the Mayor and City Clerk of the City of Rosemount, Minnesota, the municipality named in the foregoing instrument, and that the seal affixed to said instrument was signed and sealed on behalf of said municipality by authority of its City Council and said Mayor and City Clerk acknowledged said instrument to be the free act and deed of said municipality. Notary Public RS215\\3\\922539.v1 3 Qbhf!3:3!pg!592 PROPERTY OWNERS: By: Joseph R. Hawkins, Owner By: Maryclaire A. Hawkins, Co-Owner STATE OF MINNESOTA ) ) ss. COUNTY OF DAKOTA ) The foregoing instrument was acknowledged before me this ____ day of __________________, 2024 by . Notary Public RS215\\3\\922539.v1 4 Qbhf!3:4!pg!592 EXHIBIT A LEGAL DESCRIPTION PID: 34-68300-03-100 st Lot 10, Block 3, Jay Simons 1 Addition, Rosemount, Minnesota. RS215\\3\\922539.v1 A-1 Qbhf!3:5!pg!592 UTILITY CONNECTION CHARGES SPECIAL ASSESSMENT AGREEMENT THIS AGREEMENT is made this ________ day of ________________, 2024, by and between the City of Rosemount, a Minnesota municipal corporation (the City) and Terry R and Elizabeth Kramer (the Owners). RECITALS th A.!The Owners are the fee owners of a parcel located at 2075 128 St. W. in the City of Rosemount, Dakota County, Minnesota (Subject Property), legally described in the attached Exhibit. B.!The Owners will be connecting their home to the municipal sewer and water systems. C.!The Owners have requested that the City assess the Subject Property for the costs of the required City and Metropolitan Council utility connection charges pursuant to Section 4-1B-9 of the City Code. NOW, THEREFORE, IN CONSIDERATION OF THEIR MUTUAL COVENANTS THE PARTIES AGREE AS FOLLOWS: 1. REPRESENTATIONS OF THE OWNERS. The Owners represent and warrant that they are the owners of 100 percent of the Subject Property, that they have full legal power and authority to encumber the Subject Property as herein provided, and that as of the date hereof, they have fee simple title in the Subject Property. 2. DESCRIPTION OF CHARGES. The Charges are (i) the standard fees, rates, or other charges for connecting to the ater system and sanitary sewer system (collectively, the City Charges; and (ii) the Metropolitan Council Environmental Services Availability 1 Qbhf!3:6!pg!592 ). The Charges are subject to periodic adjustment by the City Council of the City and can be found at https://www.rosemountmn.gov/fee- list . 3. SPECIAL ASSESSMENTS. The City agrees to advance the funds necessary for the Charges in return for the Owners Property as provided for in this Agreement. The Owners agree to pay one hundred percent (100%) of the cost of the Charges through the assessment process. The City will assess the Subject Property the following principal amount for the Charges and the Fees (as hereinafter defined): $6,792.00 . Owners agree that the City can assess a $25 administrative fee, plus an additional $5.00 per year for the term of the assessment (for a total of $50) to offset the fees of $46 The Assessment Amount shall be deemed adopted on the date the Rosemount City Council approves the Assessment Amount and this Agreement. The Assessment Amount shall be paid over a 10-year period without deferment, together at a rate of 4.7% interest on the unpaid balance. To the first installment shall be added interest on the entire assessment from the date of approval of this Agreement until December 31, 2024. To each subsequent installment when due shall be added interest for one year on all unpaid installments. The first installment shall be due and payable with property taxes in 2025. The Parties further agree that the Assessment Amount may be increased if said increase is approved in writing by both parties. 4. WAIVER OF APPEAL. The Owners hereby authorize the City to certify to the Dakota County Assessor a special assessment against the Subject Property of up to the Assessment Amount. The Owners hereby waive all rights to assessment notices, hearings, appeals, and procedural and substantive objections, and all other rights pursuant to the Act for the special assessment against the Subject Property up to the Assessment Amount, including, but not limited to, any claim that the Assessment Amount against the Subject Property exceeds the benefit to the Subject Property for the Repairs. 5. BINDING EFFECT; RECORDING. This Agreement shall be binding upon the Owners and the Owners successors and assigns. The covenants, waivers and agreements contained herein shall run with the Subject Property and this Agreement shall be recorded against the title to the Subject Property. The City will record the Agreement. 6. TERMINATION. This Agreement shall terminate upon the payment in full of the Assessment Amount and any interest accrued thereon. At the request of the Owners, the City shall thereupon execute and deliver such documents, in recordable form, as are necessary to extinguish its rights hereunder. RS215\\3\\922539.v1 2 Qbhf!3:7!pg!592 CITY OF ROSEMOUNT By: Jeffery D. Weisensel Mayor By: Erin Fasbender City Clerk STATE OF MINNESOTA ) ) ss. COUNTY OF DAKOTA ) On this ___ day of ______________________, 2024, before me a Notary Public within and for said County, personally appeared Jeffery D. Weisensel and Erin Fasbender, to me personally known, who being each by me duly sworn, each did say that they are respectively the Mayor and City Clerk of the City of Rosemount, Minnesota, the municipality named in the foregoing instrument, and that the seal affixed to said instrument was signed and sealed on behalf of said municipality by authority of its City Council and said Mayor and City Clerk acknowledged said instrument to be the free act and deed of said municipality. Notary Public RS215\\3\\922539.v1 3 Qbhf!3:8!pg!592 PROPERTY OWNERS: By: Terry R. Kramer, Owner By: Elizabeth Kramer, Owner STATE OF MINNESOTA ) ) ss. COUNTY OF DAKOTA ) The foregoing instrument was acknowledged before me this ____ day of __________________, 2024 by . Notary Public RS215\\3\\922539.v1 4 Qbhf!3:9!pg!592 EXHIBIT A LEGAL DESCRIPTION PID: 34-68300-02-080 st Lot 8, Block 2, Jay Simons 1 Addition, Rosemount, Minnesota. RS215\\3\\922539.v1 A-1 Qbhf!3::!pg!592 UTILITY CONNECTION CHARGES SPECIAL ASSESSMENT AGREEMENT THIS AGREEMENT is made this ________ day of ________________, 2024, by and between the City of Rosemount, a Minnesota municipal corporation (the City) and (the Owners) Jeremy J and Racquel Sieben. RECITALS th A.!The Owners are the fee owners of a parcel located at 2090 130 Way in the City of Rosemount, Dakota County, Minnesota (Subject Property), legally described in the attached Exhibit. B.!The Owners will be connecting their home to the municipal sewer and water systems. C.!The Owners have requested that the City assess the Subject Property for the costs of the required City and Metropolitan Council utility connection charges pursuant to Minnesota Section 4-1B-9 of the City Code. NOW, THEREFORE, IN CONSIDERATION OF THEIR MUTUAL COVENANTS THE PARTIES AGREE AS FOLLOWS: 1. REPRESENTATIONS OF THE OWNERS. The Owners represent and warrant that they are the owners of 100 percent of the Subject Property, that they have full legal power and authority to encumber the Subject Property as herein provided, and that as of the date hereof, they have fee simple title in the Subject Property. 2. DESCRIPTION OF CHARGES. The Charges are (i) the standard fees, rates, or other charges for connecting to the ater system and sanitary sewer system (collectively, the City Charges; and (ii) the Metropolitan Council Environmental Services Availability 1 Qbhf!411!pg!592 ). The Charges are subject to periodic adjustment by the City Council of the City and can be found at https://www.rosemountmn.gov/fee- list . 3. SPECIAL ASSESSMENTS. The City agrees to advance the funds necessary for the Charges in return for the Owners Property as provided for in this Agreement. The Owners agree to pay one hundred percent (100%) of the cost of the Charges through the assessment process. The City will assess the Subject Property the following principal amount for the Charges and the Fees (as hereinafter defined): $6,792.00 . Owners agree that the City can assess a $25 administrative fee, plus an additional $5.00 per year for the term of the assessment (for a total of $50) to offset the fees of $46 The Assessment Amount shall be deemed adopted on the date the Rosemount City Council approves the Assessment Amount and this Agreement. The Assessment Amount shall be paid over a 10-year period without deferment, together at a rate of 4.7% interest on the unpaid balance. To the first installment shall be added interest on the entire assessment from the date of approval of this Agreement until December 31, 2024. To each subsequent installment when due shall be added interest for one year on all unpaid installments. The first installment shall be due and payable with property taxes in 2025. The Parties further agree that the Assessment Amount may be increased if said increase is approved in writing by both parties. 4. WAIVER OF APPEAL. The Owners hereby authorize the City to certify to the Dakota County Assessor a special assessment against the Subject Property of up to the Assessment Amount. The Owners hereby waive all rights to assessment notices, hearings, appeals, and procedural and substantive objections, and all other rights pursuant to the Act for the special assessment against the Subject Property up to the Assessment Amount, including, but not limited to, any claim that the Assessment Amount against the Subject Property exceeds the benefit to the Subject Property for the Repairs. 5. BINDING EFFECT; RECORDING. This Agreement shall be binding upon the Owners and the Owners successors and assigns. The covenants, waivers and agreements contained herein shall run with the Subject Property and this Agreement shall be recorded against the title to the Subject Property. The City will record the Agreement. 6. TERMINATION. This Agreement shall terminate upon the payment in full of the Assessment Amount and any interest accrued thereon. At the request of the Owners, the City shall thereupon execute and deliver such documents, in recordable form, as are necessary to extinguish its rights hereunder. RS215\\3\\922539.v1 2 Qbhf!412!pg!592 CITY OF ROSEMOUNT By: Jeffery D. Weisensel Mayor By: Erin Fasbender City Clerk STATE OF MINNESOTA ) ) ss. COUNTY OF DAKOTA ) On this ___ day of ______________________, 2024, before me a Notary Public within and for said County, personally appeared Jeffery D. Weisensel and Erin Fasbender, to me personally known, who being each by me duly sworn, each did say that they are respectively the Mayor and City Clerk of the City of Rosemount, Minnesota, the municipality named in the foregoing instrument, and that the seal affixed to said instrument was signed and sealed on behalf of said municipality by authority of its City Council and said Mayor and City Clerk acknowledged said instrument to be the free act and deed of said municipality. Notary Public RS215\\3\\922539.v1 3 Qbhf!413!pg!592 PROPERTY OWNERS: By: Jeremy J. Sieben, Owner By: Racquel Sieben, Co-Owner STATE OF MINNESOTA ) ) ss. COUNTY OF DAKOTA ) The foregoing instrument was acknowledged before me this ____ day of __________________, 2024 by . Notary Public RS215\\3\\922539.v1 4 Qbhf!414!pg!592 EXHIBIT A LEGAL DESCRIPTION PID: 34-11370-01-040 Lot 4, Block 1, Barthel Addition, Rosemount, Minnesota. RS215\\3\\922539.v1 A-1 Qbhf!415!pg!592 EXECUTIVE SUMMARY City Council Regular Meeting: June 18, 2024 AGENDA ITEM: Criminal Justice Network (CJN) JPA Amendment AGENDA SECTION: CONSENT AGENDA PREPARED BY: Mikael Dahlstrom, Police Chief AGENDA NO. 6.j. ATTACHMENTS: Joint Powers Agreement APPROVED BY: LJM RECOMMENDED ACTION: Staff is recommending that the City Council approve the amendment to the JPA as attached. BACKGROUND Effective January 1, 2022, the City joined into a joint powers agreement to form the Criminal Justice Network, a Minnesota joint powers organization (i.e. "CJN"). At that time, the other entities that joined in the agreement included the County of Dakota, City of Burnsville, City of Farmington, City of Hastings, City of Inver Grove Heights, City of Mendota Heights, City of South St. Paul, and the City of West St. Paul. In brief, CJN is a Records Management System (RMS) and report writing program that uses the latest technology to make information sharing and integration efficient by automating and combining forms. The JPO promotes consistent discussion and information sharing across most of Dakota County agencies and, for some of the system's modules/services, it is starting to be used in other regions of the State. The system shares critical information quickly to police officers, prosecutors, judges, probation officers, and social service providers to enhance public safety. Recently, CJN received nearly 1 million dollars in federal funding to help with costs associated with designing a new state-of-the-art RMS that is planned to be ready for use in early 2026. The attached amendment revises the JPA to account for the addition of the City of Plymouth to the JPA Board, it defines financial contributions from Plymouth, and the merging of CJN Operations and RMS budgets beginning in 2026. This amendment has been reviewed and approved by the City Attorney. RECOMMENDATION Staff is recommending that the City Council approve the amended JPA as attached. Qbhf!416!pg!592 Dakota Contract # C0034292.1 First Amendment to the Joint Powers Agreement Establishing the Criminal Justice Network WHEREAS, effective on January 1, 2022, the County of Dakota, the City of Burnsville, the City of Farmington, the City of Hastings, the City of Inver Grove Heights, the City of Mendota Heights, the City of Rosemount, the City of South St. Paul, and the City of West St. Paul (“Initial Members”) entered into a five-year joint powers agreement (“Agreement”) forming the Criminal Justice Network, a MN joint powers organization, (“CJN” or “CJN Board”); and WHEREAS, the Initial Members desire to amend the Agreement to amend the CJN annual budget funding structure in fiscal year 2026 and correct a scrivener’s error in the Agreement to correctly reflect an Initial Term of five years; and WHEREAS, the Initial Members desire to amend the Agreement to add the City of Plymouth as a party to the Agreement and Member of the CJN Board, subject to the conditions contained herein; and WHEREAS, the Agreement provides that the Agreement may be amended at any time by agreement of all Members. ACCORDINGLY, in consideration of the mutual promises contained herein, the Initial Members and City of Plymouth agree to amend the Agreement (“First Amendment”) as follows: 1.Effective upon the last required signature to this First Amendment, the City of Plymouth is a Member of the CJN Board and a party to the Agreement, as amended herein, and accepts the terms and conditions thereof, including any conditions specific to the City of Plymouth. 2.Article 3 (Term and Effective Date) of the Agreement is deleted in its entirety and replaced with the following: “This Agreement is effective, and the joint powers entity is established, on January 1, 2022, referred to herein as the Effective Date, and shall continue until December 31, 2026, or until terminated as provided in Article 10 or as required by law or court order (“Initial Term”). 3.Article 8 (Budget and Financing) of the Agreement is amended as follows: 3.1.Section 8.3 paragraph B. of the Agreement is deleted in its entirety and replaced with the following: “B.From the Date of Execution through the end of fiscal year 2025, the CJN annual budget (Total Membership Fees) will be comprised of a minimum of two funding components: Operations and Records Management System (RMS). Section 8.3. paragraphs C. and D. are only applicable through the end of fiscal year 2025 for the Initial Members. Beginning in fiscal year 2026, the CJN annual budget (Total Membership Fees) will be comprised of a minimum of two funding components: Operations and Future Development, as described in Section 8.3 paragraph G. Section 8.3 paragraphs C. and D. shall not apply to any Member after the beginning of fiscal year 2026. During the Initial Term, the County will contribute a fixed annual subsidy in the amount of $472,642.00, which shall constitute the County’s annual Total Membership Fees, except for Membership Fees assessed to the Dakota County Sheriff’s Office pursuant to this section. There will be no annual adjustment of the subsidy amount.” 3.2.New paragraph G. is added to Section 8.3 of the Agreement, as follows: “G.Beginning in fiscal year 2026, the Members shall contribute to the Operations fund and the Future Development fund as described herein. 1.The Members will contribute to the Operations fund as follows: (a) 50% of the budgetary formula will be based on the population of the geographical areas for which it provides law enforcement services. For fiscal year 2026, the population will be determined as of January 1, 2025. For purposes of this paragraph, the geographical area for which the Sheriff’s Office provides law enforcement services means that area Page 1 of 11 Qbhf!417!pg!592 Dakota Contract # C0034292.1 outside the boundaries of all cities located within Dakota County, but includes the areas within certain city boundaries that are patrolled by the Sheriff’s Office; and (a) the other 50% of the budgetary formula will be based upon the proportional total number of the users determined as of January 1 of the previous fiscal year. 2.The Members will contribute a fixed annual amount of $3,500 for the Future Development Fund.” 3.4New Section 8.9 is added to Article 8 of the Agreement, as follows: City of Plymouth RMS Project Contribution. The City of Plymouth shall contribute Four Hundred Thousand Dollars ($400,000) to the CJN Board toward the design and build of a new law enforcement records management system (“RMS Project”), which does not include any costs the City of Plymouth may incur for data conversion. The City of Plymouth will be responsible for this contribution as follows: A.The City of Plymouth will contribute 50% of the total invoices due from CJN for any contract related to the RMS Project, except for CJN Contract # DCA21380 with GTEL Advisors, LLC for database design and user interfaces. B.CJN commits to the City of Plymouth that the first contract related to the RMS Project for which the City of Plymouth will be required to contribute such funds will be entered into between CJN and GTEL Advisors LLC (“First Contract”), and that the RMS Project will include integration of computer aided dispatch and citation information for Hennepin County law enforcement agencies into the records management system. C.After the First Contract, the City of Plymouth will be required to contribute its 50% contribution for any CJN contract related to the RMS Project. D.Notwithstanding anything to the contrary in the Agreement or this First Amendment, the City of Plymouth is not obligated to contribute Membership Fees until January 1, 2026, or the go-live date of the records management system, whichever date is later.” 4.All other terms of the Agreement shall remain in force and effect unless otherwise amended in accordance with the terms of the Agreement. In Witness Whereof, the Initial Members and City of Plymouth have executed this First Amendment to the Agreement on the dates indicated below. COUNTY OF DAKOTA, MINNESOTA By______________________________ Its ______________________________ Date ____________________________ Approved as to form ________________________________ Assistant County AttorneyDate File No. KS-24-75 Page 2 of 11 Qbhf!418!pg!592 Dakota Contract # C0034292.1 CITY OF BURNSVILLE, MINNESOTA By: ______________________________ Its: ______________________________ Date: ____________________________ Page 3 of 11 Qbhf!419!pg!592 Dakota Contract # C0034292.1 CITY OF FARMINGTON, MINNESOTA By: ______________________________ Its: ______________________________ Date: ____________________________ Page 4 of 11 Qbhf!41:!pg!592 Dakota Contract # C0034292.1 CITY OF HASTINGS, MINNESOTA By: ______________________________ Its: ______________________________ Date: ____________________________ Page 5 of 11 Qbhf!421!pg!592 Dakota Contract # C0034292.1 CITY OF INVER GROVE HEIGHTS, MINNESOTA By: ______________________________ Its: ______________________________ Date: ____________________________ Page 6 of 11 Qbhf!422!pg!592 Dakota Contract # C0034292.1 CITY OF MENDOTA HEIGHTS, MINNESOTA By: ______________________________ Its: ______________________________ Date: ____________________________ Page 7 of 11 Qbhf!423!pg!592 Dakota Contract # C0034292.1 CITY OF PLYMOUTH, MINNESOTA By: ______________________________ Its: ______________________________ Date: ____________________________ Page 8 of 11 Qbhf!424!pg!592 Dakota Contract # C0034292.1 CITY OF ROSEMOUNT, MINNESOTA By: ______________________________ Its: ______________________________ Date: ____________________________ Page 9 of 11 Qbhf!425!pg!592 Dakota Contract # C0034292.1 CITY OF SOUTH ST. PAUL, MINNESOTA By: ______________________________ Its: ______________________________ Date: ____________________________ Page 10 of 11 Qbhf!426!pg!592 Dakota Contract # C0034292.1 CITY OF WEST ST. PAUL, MINNESOTA By: ______________________________ Its: ______________________________ Date: ____________________________ Page 11 of 11 Qbhf!427!pg!592 EXECUTIVE SUMMARY City Council Regular Meeting: June 18, 2024 AGENDA ITEM: Request by Maplewood Development for rezoning AGENDA SECTION: and preliminary and final plat approval for Amber CONSENT AGENDA Fields 18th Addition. PREPARED BY: Julia Hogan, Planner AGENDA NO. 6.k. ATTACHMENTS: Resolution, Ordinance , Subdivision Agreement, APPROVED BY: LJM Site Location, Existing Conditions, Preliminary Plat, Phasing Plan, Site Plan, Grading and Drainage Plan, Erosion Control Plan, Utility Plan, Landscape Plan, Final Plat, Engineer's Memo Dated May 13, 2024, Parks and Recreation Director's Memo Dated May 22, 2024 RECOMMENDED ACTION: 1. Motion to adopt an Ordinance amending Ordinance B City of Rosemount Zoning Ordinance to change the zoning of the site from PI PUD – Public Institutional Planned Unit Development to R1 PUD – Low Density Residential Planned Unit Development. th 2. Motion to adopt a resolution approving the Preliminary and Final Plats for Amber Fields 18 Addition, subject to conditions. th 3. Motion to approve the subdivision agreement for Amber Fields 18 Addition and authorize the Mayor and City Clerk to enter into the agreement. BACKGROUND Owner: Earl Street Partners II, LLC Preliminary Plat Acres: 18.24 acres Met Council Acres: 13.26 acres Residential Lots Created: 66 single family lots Gross Density: 4.98 units per acre Comp Plan Guidance: MUR - Mixed Use Residential Current Zoning: PI PUD - Public and Institutional Planned Unit Development Proposed Zoning: RI PUD - Low Density Residential Planned Unit Development Qbhf!428!pg!592 Surrounding Land Uses North: Mixed Use Residential East: Mixed Use Residential South: Agricultural Research West: Mixed Use Residential The City Council is being asked to consider a request by Maplewood Development for approval of th rezoning and preliminary and final plats for Amber Fields 18 Addition to create 66 single family lots. th The lots created will be traditional single family lots with widths of 50’. The proposed 18addition area was initially reserved for a future school site, but the developer has indicated to staff that the school district will not be acquiring the land for a school as the acreage needed is much higher than what is available on this site. Due to this change, the site is being requested to be rezoned from PI PUD – Public Institutional Planned Unit Development to R1 PUD – Low Density Residential Planned Unit Development to accommodate the residential development. Based on staff’s calculations, the additional units will not cause the site to exceed the maximum density of the land guided for MUR. The proposed plat meets the lot standards for the R1-Low Density Residential zoning district and the Amber Fields Planned Unit Development. The Planning Commission and staff are recommending approval of the requests by the developer, subject to the conditions included in the resolution and the Engineers Memo dated May 13, 2024. PLANNING COMMISSION ACTION The Planning Commission reviewed the applicants’ requests at its meeting on May 28, 2024, at which a public hearing was held to receive public comment. The Commission inquired about the location of the Vermillion Highlands Regional Greenway. Staff explained that Dakota County plans to extend the greenway south along the designated easement area within the Akron Avenue right-of-way. No public comments were received prior or during the meeting. The Commission voted unanimously to th recommend the City Council approve the rezoning, preliminary and final plats for Amber Fields 18 Addition. BACKGROUND The present applications are the latest step in a long process of planning for the development within UMore Park. The developer received Planned Unit Development approval with Rezoning from the City Council at its September 7, 2021, meeting. The Planned Unit Development anticipated roughly 1,959 residential units, which were to include a mixture of housing types such as single-family lots, townhome lots, and multi-family lots. There are a total of 17 Amber Fields additions that have been approved by the City Council. Preliminary Plat Areas that have been approved by City Council include ndrdththththththththththth Amber Fields 2, 3, 4, 5, 6, 7, 8, 13, 14, 15, and 17 additions with additions 9, 10, ththth 11, 12, and 16 being the remaining areas of the designated preliminary plat areas that are shown in the table below. There has been a total of 1,919 housing units approved so far within the Amber Fields Development Area and the table below shows the breakdown of units that have been approved th per addition. The previously approved Amber Fields 6 Addition will be going back in front of the Planning Commission for rezoning and major amendment to the Amber Fields Planned Unit Qbhf!429!pg!592 Development Agreement approval to allow for 178 townhomes to be constructed on site instead of the previously approved 268 units. This would bring down the count of total approved housing units to 1,829 units if approved by the Planning Commission and City Council. Amber Field Additions Housing Type Total Units Approved by City Council nd,th, Single Family and 301 units May 2022, September Amber Fields 2 12 and Townhome 2023, and March 2024 th 16 Additions rdth Townhome 182 units June 2022 and Amber Fields 3 and 11 Additions September 2023 thth Single Family 108 units July 2022 and April 2023 Amber Fields 4 and 9 Additions thth Single Family 124 units July 2022 and April 2023 Amber Fields 5 and 10 Additions th Multifamily 268 units July 2022 Amber Fields 6 Addition th Multifamily 250 units August 2022 Amber Fields 7 Addition th Multifamily 160 units December 2022 Amber Fields 8 Addition th Single Family 65 Units October 2023 Amber Fields 13 Addition th Townhome 174 units February 2024 Amber Fields 14 Addition th Single Family 167 units February 2024 Amber Fields 15 Addition th Single Family 120 units April 2024 Amber Fields 17 Addition The developer is proposing 66 single family lots throughout the 18.24-acre section of the Amber Fields development area. This addition is located in the southeastern portion of the development, directly th east of Akron Ave and west of the Amber Fields 15 Addition preliminary plat area. The Amber Fields th 18 Addition subdivision is planned to be built in one phase. ISSUE ANALYSIS Legal Authority Preliminary and Final Plat requests are quasi-judicial decisions for the Planning Commission, meaning that the Planning Commission is acting as a judge to determine if the regulations within the Comprehensive Plan, Zoning Ordinance and Subdivision Ordinance are being followed. If the proposed plats meet the ordinance requirements, they must be approved. Rezonings are a legislative decision for the city, but the rezoning must conform with the adopted Comprehensive Plan to be approved. Therefore, while technically legislative in nature, if a rezoning is in line with the Comprehensive Plan, it should be approved. Staff’s review of each application is provided below. General Subdivision Design The preliminary plat area is located in the southeastern portion of the Amber Fields Development, th directly east of Akron Avenue and west of the approved Amber Fields 15 preliminary plat area. The site is also located south of open land owned by the City which will be turned into a park area with pickle ball courts and a dog park. The land south of the site is land owned by the University of Minnesota. The main access into the site will be from two streets that intersect Akron Avenue, shown Qbhf!42:!pg!592 as Adamstown Drive and Aster Blvd on the plans. Adamstown Drive will be the southern access road to th the area off Akron Avenue and will extend east to connect to the Amber Fields 15 Addition area. th Aster Blvd will be the northern access for this area and will also extend east for connection to the 15 Addition. The plans also show a north-south road called Altomonte Way which will extend off of th Adamstown Drive and Aster Blvd for connection within the 18 Addition. Additionally, there will be another road that extends east off Altomonte Way called Achilles Drive which will give connections to th the rest of the preliminary plat area, as well as the 15 preliminary plat area. Because Akron Avenue is a County road, access onto it will be limited in the future when Akron Avenue is extended as County Road 73, and only right in and right out maneuvers will be allowed where Adamstown Drive intersects Akron Avenue. There is one outlot shown on the site, which will be located in the southernmost area of the plat that abuts up to University of Minnesota land. The applicant has provided a phasing plan that shows development to be built out in one phase. This includes the 66 single-family lots as well as Altomonte Way and Achilles Driveway, which interconnect th the 18 Addition. Rezoning and Land Use The site is designated for MUR-Mixed Use Residential land use, which can include a range of housing types, from single-family homes on traditional sixty-five foot lots to townhomes. The zoning district in which the preliminary plat area is located in is the PI PUD – Public/Institutional Planned Unit Development district. This area was originally planned for a school site, but most recent conversations with the developer indicate that the district will not be acquiring the land for a school as the acreage needed is much higher than what is available at that site. The applicant is now asking for the site to be rezoned from PI PUD to R-1 PUD – Low Density Residential Planned Unit Development to allow for residential development to occur in this area. The Amber Fields Planned Unit Development Agreement includes several deviations from the Zoning Ordinance. In addition to dimensional standards, the table below compares the proposed preliminary plat to the standards of the Amber Fields PUD. th Category Required (Amber Fields PUD) Amber Fields 18 Addition Min. Lot Area (sf) 5,400 sf (interior) 6,425 sf (interior) 7,200 sf (corner) 8,537 sf (corner) Min. Lot Width 45 ft. (interior) 50 ft. (interior) 55 ft. (corner) 60 ft. (corner) Min. Front Yard Setback 25 ft 25 ft. Min. Side Yard Setback 10 ft. dwelling/5 ft. garage/20 ft. 10 ft. dwelling/5 ft. garage/20 ft. corner corner Min. Rear Yard Setback 20 ft. 20 ft. The Amber Fields PUD also includes a deviation from the maximum lot coverage as follows: The maximum lot coverage shall be fifty-five percent (55%) for lots less than 8,000 square feet, fifty percent (50%) for lots between 8,000 and 9,000 square feet, forty-five percent (45%) for lots between ,9000 Qbhf!431!pg!592 and 10,000 square feet, and forty percent (40%) for lots over 10,000 square feet. This standard will be reviewed as part of the building permitting process to ensure compliance. Street and Sidewalk System There are two access points into the preliminary plat areas where Adamstown Drive and Aster Blvd intersect Akron Ave. There are two additional roads that are located internally, one of which runs north-south and connects to Adamstown Drive and Aster Blvd and the other road extends east off the thth north-south road to connect the 18 Addition to the 15 Additions preliminary plat area. Sidewalks are shown to be provided on at least one side of all streets in accordance with City policy, as well as an 8-foot trail that runs north to south along Akron Avenue. Parks th The Parks and Recreation staff has reviewed the park dedication requirement for Amber Fields 15 Addition as part of the overall Master Development Plan to consider the multiple playgrounds and th extensive open space within the development. The park dedication for the 18 Addition will be met through developer installed improvements as outlined in the subdivision agreement. The street and sidewalk system within the preliminary plat provides direct access to the trails and parks. The Vermillion Highlands Regional Greenway is identified in the City’s Parks Master Plan as being in this area. The developer should work with the County to accommodate that trail. The County has indicated a willingness to acquire their required ROW using Met Council funds and has begun a dialogue with the developer. Landscaping and Tree Preservation The applicant's landscape plan provides one tree per interior lot and two on every corner lot, which meets the planting requirement of the landscaping ordinance. A tree inventory was conducted for the overall Amber Fields development area, and a total of 1,983 caliper inches of trees were identified for replacement following the formula laid out in the City Code. So far, 644.5 inches have been provided, which leaves an overall total of 1,338.5 caliper inches remaining to be replaced. Staff has discussed this with the developer, who has indicated the planting schedule for the open area in the center of the Amber Fields development will contain more planting than thats required by the tree preservation ordinance. A total of 76 trees will be planted within this development, therefore a landscaping surety in the amount of $25,080 (76 trees x $300 plus 10%) is required as a condition of approval. Utilities The site is served by water and sanitary sewer located within Akron Avenue. Stormwater is managed on site, which differs from previous additions located west of Akron Avenue. In that portion of Amber Fields, all stormwater is managed within the large open space central to the site. Storm sewers in both thth the Amber Fields 18 Addition and 15 Addition plat areas carry water to the basin located in the th northern portion of the 15 additions preliminary plat area. There are also two temporary sediment th basins located within the 18 addition. Engineering staff reviewed the proposed preliminary and final plat and provided a memorandum with comments generally related to plan details. Final Plat Qbhf!432!pg!592 Standards for reviewing subdivision requests are detailed in Title 12 of the Rosemount City Code. This section of the Code outlines the two-step Preliminary and Final Plat process for land subdivision. The th final plat for Amber Fields 18 Addition contains 66 residential parcels as well as dedicated right of way. Additionally, the final plat contains one outlot called Outlot A. This outlot is located in the southernmost portion of the plat south of the 12 residential lots south of Adamstown Drive. Staff finds the Final Plat is consistent with the Preliminary Plat and meets the requirements of the Zoning Ordinance. RECOMMENDATION The Planning Commission and staff are recommending approval of the rezoning and preliminary and th final plats for Amber Fields 18 Addition, subject to the conditions stated within the resolutions and contained within the Engineer's memorandum. This recommendation is based on information provided by the applicant and reviewed in this report. Qbhf!433!pg!592 CITY OF ROSEMOUNT DAKOTA COUNTY, MINNESOTA RESOLUTION 2024-XX A RESOLUTION APPROVING THE PRELIMINARY AND FINAL PLATS FOR AMBER FIELDS 18TH ADDITION WHEREAS, Maplewood Development Inc. (Applicant) has submitted applications to the City of Rosemount for Preliminary and Final Plats concerning property legally described as follows: Outlots B & C, AMBER FIELDS FIFTEENTH ADDITION, according to the recorded plat thereof, Dakota County, Minnesota. WHEREAS, on May 28, 2024, the Planning Commission of the City of Rosemount reviewed the th Preliminary and Final Plats for Amber Fields 18 Addition; and WHEREAS, on May 28, 2024, the Planning Commission recommended approval of the Preliminary and th Final Plats for Amber Fields 18 Addition, subject to conditions; and WHEREAS, on June 18, 2024, the City Council of the City of Rosemount reviewed the Planning th Commissions recommendation and the Preliminary and Final Plats for Amber Fields 18 Addition. NOW, THEREFORE, BE IT RESOLVED, the City Council of the City of Rosemount hereby th approves the Preliminary and Final Plats for Amber Fields 18 Addition, subject to the following conditions: 1.!Execution of a Subdivision Agreement. 2.!Submittal of a landscape surety in the amount of $25,080. 3.!Conformance with all requirements of the City Engineer as detailed in the attached memorandum dated May 13, 2024 4.!Compliance with the conditions and standards within the Parks and Recreation Dire memorandum dated May 22, 2024 5.!Payment of trunk area charges in the amount of: 1.!Sanitary Sewer Trunk Charge: $1,075/acre 2.!Watermain Trunk Charge: $6,500/acre 3.!Storm Sewer Trunk Charge: $6,865/acre th ADOPTED this 18 day of June 2024, by the City Council of the City of Rosemount. __________________________________________ Jeffery D. Weisensel, Mayor ATTEST: ___________________________________ Erin Fasbender, City Clerk Qbhf!434!pg!592 City of Rosemount Ordinance No. B-XXX AN ORDINANCE AMENDING ORDINANCE B CITY OF ROSEMOUNT ZONING ORDINANCE Amber Fields THE CITY COUNCIL OF THE CITY OF ROSEMOUNT, MINNESOTA, ORDINANCE AS FOLLOWS: Section 1 rezone property from PI PUD Public and Institutional Planned Unit Development to R1 PUD Low Density Residential Planned Unit Development within the City of Rosemount legally described as follows: Outlot B & C, AMBER FIELDS FIFTEENTH ADDITION, according to the recorded plat thereof, Dakota County, Minnesota Section 2. The Zoning Map of the City of Rosemount, referred to and described in said republished to show the aforesaid rezoning, but the Clerk shall appropriately mark the said zoning purpose of indicating the rezoning hereinabove provided for in this Ordinance and all of the notation references and other information shown thereon are hereby incorporated by reference and made part of this Ordinance. Section 3. This ordinance shall be effective immediately upon its passage and publication according to law. th ENACTED AND ORDAINED into an Ordinance this 18 day of June, 2024. CITY OF ROSEMOUNT Jeffery D. Weisensel, Mayor ATTEST: Erin Fasbender, City Clerk Qbhf!435!pg!592 SUBDIVISION AGREEMENT th Amber Fields 18 Addition A GREEMENT dated this ________ day of ________________________, 2024, by and between the C ITY OF R OSEMOUNT, a Minnesota municipal corporation (the City), and Maplewood Development and Construction, Inc., a Minnesota corporation (the Developer). 1. Request for Plat Approval. The Developer has asked the City to approve the subdivision of land th and a plat of land to be known as Amber Fields 18 Addition, which land is legally described on ATTACHMENT ONE, attached hereto and hereby made a part hereof (hereinafter referred to as the Subject Property 2. Conditions of Plat Approval. The City has approved the subdivision and the plat on the following conditions: a. Execution of a Subdivision Agreement. th b. Adherence with the conditions of the Final Plat for Amber Fields 18 Addition and Amber Fields Planned Unit Development Master Development Plan as amended. c. Incorporation of recommendations of the City Engineer concerning design and installation of public infrastructure and including grading, erosion control, streets and utilities. d. Payment of all applicable fees including park dedication, GIS, and other fees identified in the current fee schedule. e. Incorporation of any easements necessary to accommodate drainage, ponding, trails, underpasses, conservation areas, streets and utilities. f. Drainage and utility easements shall be dedicated over all outlots. g. Provision of landscaping surety in the amount of $25,080. h. Park Dedication requirements were fulfilled as part of the Amber Fields Subdivision Agreement and Outlot plat through dedication of land and associated amenities. 3. Phased Development. The City may refuse to approve final plats of subsequent additions of the plat if the Developer has breached this Agreement and the breach has not been remedied. Development of each subsequent phase may not proceed until a subdivision agreement for such phase is approved by the City. 4. Effect of Subdivision Approval. For seven (7) years from the date of this Agreement, no amendments to the Citys Comprehensive Plan, except an amendment placing the plat in the current urban service ui 1 Bncfs!Gjfmet!29!Tvcejwjtjpo!Bhsffnfou! Kvof!3135! Qbhf!436!pg!592 area, or official controls shall apply to or affect the use, development density, lot size, lot layout or dedications of the approved plat unless required by state or federal law or agreed to in writing by the City and the Developer.Thereafter, notwithstanding anything in this Agreement to the contrary, to the full extent permitted by state law, the City may require compliance with any amendments to the Citys Comprehensive Plan, official controls, platting or dedication requirements enacted after the date of this Agreement. 5. Development Plans. The Subject Property shall be developed in accordance with the following plans, specifications and contract documents, original copies of which are on file with the City Engineer. The plans and contract documents may be prepared and revised, subject to City approval, after entering this Agreement, but before commencement of any work on the Subject Property. If the plans vary from the written terms of this Agreement, the written terms shall control. The lans are: Plan A Preliminary plat: Amber Fields MI Home, Preliminary Plat Submittal page 3 dated 4/10/2024 Plan B Erosion and Sediment Control Plan and Schedule: Amber Fields 18th Addition, Final Plat Submittal pages 8 9 dated 5/3/2024 Plan C Grading and Drainage Plan: Amber Fields 18th Addition, Final Plat Submittal page 7 dated 5/3/2024 Plan D Plans & Specifications for Public Improvements: Amber Fields 18th Addition, Final Plat Submittal pages 10 17 dated 5/3/2024 Plan E Grading Plan: Amber Fields Mass Grading Plan Phase 3 dated 12/1/2022 as revised Plan F Site, Lighting and Signage Plan: Amber Fields 18th Addition, Final Plat Submittal page 6 dated 5/3/2024 Plan G Landscape Improvements: Amber Fields 18th Addition, Final Plat Submittal page 18 dated 5/3/2024 All improvements, including Developer Improvements (as noted in Section 6), that lie within the public right-of-way or easements and are improvements listed in Minnesota Statutes, Section 429.021 (hereinafter Public Improvements) will be designed by the Developer and must be approved by the City Engineer. The Developer will prepare plans and specifications for Public Improvements which shall be approved by the City Engineer. Such approvals shall not be unreasonably withheld, and the City shall approve or provide Developer with necessary revision comments within thirty (30) calendar days of Developer submittal of Public Improvement plans and specifications. The City will perform all construction inspection for the Public Improvements, at the Developers expense. Construction inspection includes but is not limited to inspection, documentation, and monitoring. 6. Installation by Developer. The Developer shall install or cause to be installed and pay for the following within this phase of the project as reflected herein unless expressly noted otherwise. A. Surveying and staking B. Surface improvements (paved streets, sidewalks, trails, etc.) C. Water main improvements D. Sanitary sewer improvements E. Storm sewer improvements F. Setting of lot and block monuments G. Gas, electric, telecommunications, and cable lines ui 2 Bncfs!Gjfmet!29!Tvcejwjtjpo!Bhsffnfou! Kvof!3135! Qbhf!437!pg!592 H.Site grading I.Landscaping J. Streetlights K. Other items as necessary to complete the development as stipulated herein or in other agreements signed by Developer. Developer is required to obtain all necessary permits as required by regulatory agencies and other levels of government beyond the City of Rosemount. 7. Time of Performance. The pavement wear course shall be completed within one year of the first lift installation for all public roads within the Subject Property. The Developer may, however, request an extension of time from the City., If an extension is granted, it shall be conditioned upon updating the security posted by the Developer to reflect cost increases and the extended completion date, if any. 8. \[This Section Intentionally Left Blank\] 9. \[This Section Intentionally Left Blank\] 10. Security for Developer Improvements. To guarantee compliance with the terms of this Agreement, payment of the costs of all Developer Improvements, and construction of all Developer Improvements (as noted in Section 6), the Developer shall furnish the City with a cash deposit or irrevocable letter of credit from a local bank (security) in the amount of One Million, Sixty-Eight Thousand, Eighty-Six Dollars ($1,068,086). The amount of the security was calculated as follows: Letter of Credit for Developer Improvements (due with signed agreement) No.ItemCost110%Calculation 1Grading and Erosion Control$ 47,247$ 51,972$3,000/ac x 15.749 acres 2Pond Restoration and Erosion Control Removal$ 25,000$ 27,500Minimum $25,000 3Survey Monumentation$ 33,000$ 36,300$500/lot x 66 lots 4Landscaping$ 15,960$ 17,556Per City Planner - 76 trees 5Street Lights$ 30,000$ 33,000$7,500/light x 4 lights 6Surface Improvements$ 326,633$ 408,291125% 7Water Main Improvements$ 115,074$ 143,843125% 8Sanitary Sewer Improvements$ 86,484$ 108,105125% 9Storm Sewer Improvements$ 193,216$ 241,520125% Total$ 872,614 $ 1,068,086 Refer to Exhibits A, B, C, and D for an explanation of each item. The bank and form of the letter of credit or other security shall be subject to the approval of the City Administrator. The letter of credit shall be automatically renewable until the City releases the developer from responsibility under this Agreement with respect to the items in the chart above. The letter of credit shall secure compliance with all terms of this Agreement and all obligations of the Developer under it. The City may draw down on the letter of credit without notice if the obligations of the Developer have not been completed, , as required by this Agreement. In the event of a default under this Agreement by the Developer, the City shall furnish the Developer with written notice by certified mail of Developers default(s) under the terms of this Agreement. If the Developer does not remove said default(s) within thirty (30) days of receiving the notice, the City may draw on the letter of credit and take such steps as it deems necessary to remedy the default. Developer may request an extension of the 30-day cure period, which the City has the discretion to approve or deny in its reasonable judgment. With City approval, the letter of credit shall be reduced from time to time as financial obligations are paid and Developer Improvements and other Developer obligations are completed to the Citys ui 3 Bncfs!Gjfmet!29!Tvcejwjtjpo!Bhsffnfou! Kvof!3135! Qbhf!438!pg!592 requirements. Within ten (10) business days of the date of the reduction request, the City shall begin a review of the request. Processing of an approval of said requests will be dependent on the level of detailed information submitted to the City by the Developer, and from time to time the Developer may be required to provide supplemental information to substantiate a request. The City will act in good faith to process and approve reduction requests in a reasonable and timely fashion 11. Grading Plan/Site Grading. Site grading shall be completed by the Developer at its cost and approved by the City Engineer. The completion of grading activities will need to be coordinated by the City in conjunction with the installation of utilities. Developer shall furnish the City Engineer satisfactory proof of payment for the site grading work and shall submit a certificate of survey of the development to the City as the site grading is completed by phase, with street and lot grades. 12. License. The Developer hereby grants the City, its agents, employees, officers and contractors a license to enter the Subject Property to perform all work and inspections deemed appropriate by the City. Such license shall terminate as to each lot within the Subject Property upon acceptance by the City of the public infrastructure improvements. 13. Erosion Control. Prior to site grading, and before any utility construction is commenced or building permits are issued, an approved erosion control plan, to be submitted with the final grading plan for grading permit shall be implemented, inspected and approved by the City. All areas disturbed by the excavation and backfilling operations shall be reseeded within seventy-two (72) hours after the completion of the work in that area. Except as otherwise provided in the erosion control plan, seed shall be rye grass or other fast-growing seed suitable to the existing soil to provide a temporary ground cover as rapidly as possible. All seeded areas shall be mulched and disc-anchored as necessary for seed retention. The parties recognize that time is critical in controlling erosion. If development does not comply with the erosion control plan and schedule, or supplementary instructions received from the City the City may take such action as it deems appropriate to control erosion. This right also applies to the required erosion control for basement and/or foundation excavation spoil piles. The City will attempt to notify the Developer in advance of any proposed action, but failure of the City to do so will not affect the . If the Developer does not reimburse the City for any cost the City incurred for such work within thirty (30) business days after receipt of an invoice for the work, the City may draw down the letter of credit to pay such costs. No development will be allowed and no building permits will be issued unless the Subject Property is in full compliance with the erosion control requirements. Notwithstanding the foregoing, the City agrees that the Developer shall have no continuing liability with respect to lots or any other portion of the Property as of the date that the Developer transfers each such portion of the Property to a builder. Developer shall follow MPCA required protocol for transfer of Stormwater Construction Permit responsibility to the new owner of each lot. The Developer is required to show proof of this assignment to the City. Until such time that the transfer of permit responsibility is presented to the City, the City will consider the Developer to remain responsible for required erosion and sediment control. 14. Clean up. The Developer shall clean streets of dirt and debris that has resulted from construction work by the Developer or its agents. The City will inspect the site on a weekly basis and determine whether it is necessary to take additional measures to clean dirt and debris from the streets Costs for City inspection of onsite erosion and sediment control shall be at the Developers expense. After a twenty-four (24) hour verbal or written notice to the Developer, the City will complete or contract to complete the clean- ui 4 Bncfs!Gjfmet!29!Tvcejwjtjpo!Bhsffnfou! Kvof!3135! Qbhf!439!pg!592 up at the Developers expense. If the Developer does not reimburse the City for any cost the City incurred for such work within thirty (30) business days after receipt of an invoice for the work, the City may draw down the letter of credit to pay such costs.The Developer shall inspect and, if necessary, clean all catch basins, sumps, and ponding areas of erosion/siltation and restore to the original condition at the end of the home construction or completion within each phase of this development. All silt fence and other erosion control should be removed following the establishment of turf. These items are to be secured through the letter of credit as is noted in Exhibit A. 15. Ownership of Improvements. Upon completion and City acceptance of the work and construction required by this Agreement, the Public Improvements lying within public rights-of-way and easements shall become City property without further notice or action unless the improvements are specifically identified herein as private infrastructure. 16. Warranty. The Developer warrants all work required to be performed by it against poor material and faulty workmanship for a period of two (2) years after its completion and acceptance by the City or such longer period as is specified in plans and specifications for Public Improvements. All trees, grass and sod shall be warranted to be alive, of good quality and disease free for twenty-four (24) months after planting. Vegetation surrounding ponds and/or wetlands shall be warranted to be alive, of good quality and weed free for three (3) years after planting. For each pond/wetland in the development, the Developer shall provide to the City Engineer an inspection report by July 31 each year. that includes the following: A.!Date of inspection B.!Name of person responsible for inspection. C.!Photos of the pond/wetland area confirming the vegetation is established as intended. D.!Maintenance plan describing the required maintenance activities and tentative schedule. Any required wetland reporting must comply with State rules. 17. Responsibility for Costs. A. Except as otherwise specified herein, the Developer shall pay all costs incurred by it or the City in conjunction with the development of the Subject Property including, but not limited to, Soil and Water Conservation District charges, legal, planning, engineering and inspection expenses incurred in connection with approval and acceptance of the subdivision and the plat, the preparation of this Agreement and any amendments hereto, and all costs and expenses incurred by the City in monitoring and inspecting the development of the Subject Property. B. The Developer shall reimburse the City for costs incurred in the preparation and enforcement of this Agreement, including engineering and attorneys fees. Upon request, the City shall provide invoices, in reasonable detail, as to any such fees. The estimated City fees of One Hundred Twenty-Seven Thousand, Seven Hundred Fourteen Dollars ($127,714) shall be deposited with the City at the time this Agreement is signed, and represent the following amounts: ui 5 Bncfs!Gjfmet!29!Tvcejwjtjpo!Bhsffnfou! Kvof!3135! Qbhf!43:!pg!592 If the actual City fees exceed this estimate, the Developer shall pay the additional costs to the City within thirty (30) business days after receipt of a written request from the City, which shall include an invoice, including itemized costs. If actual City fees are lower than this estimate, any surplus funds will be returned to the Developer when the project fund is reconciled and closed. C. The Developer shall pay in full all invoices submitted to it by the City for obligations incurred under this Agreement within thirty (30) business days after receipt. If the invoices are not paid on time, the City may halt development work and construction including, but not limited to, the issuance of building permits, assess costs, or pursue other appropriate and lawful remedies, until the past-due invoices are paid in full. Bills not paid within thirty (30) business days shall accrue interest at the rate of six percent (6%) per year. D. The Developer shall pay all energy costs for street lights installed within the Subject Property for 24 months at a cost of $30/month/light. After that, the City shall pay and be responsible for the energy costs. E. The Developer will pay the cost of sealcoating the public streets within the development at a cost of $1.70/SY. The sealcoating will be completed within three (3) years following wear course placement. F. The Developer will pay the cost of fog sealing the public trails within the development at a cost of $0.35/SF. The fog sealing will be completed within three (3) years following trail installation. 18. Indemnification. The Developer shall hold the City and its officers, agents and employees harmless from claims made by third parties for damages sustained or costs incurred resulting from plat or subdivision approval and development of the Subject Property, except for any costs or expenses arising from intentional acts or gross negligence of the City, or its agents, employees or contractors. The Developer shall indemnify the City and its officers, agents and employees for all costs, damages or expenses that the City may pay or incur in consequence of such claims, including attorneys fees. 19. Insurance. The Developer agrees to take out and maintain until six (6) months after the City has accepted the Developer Improvements, commercial general liability insurance covering personal injury, including death, and claims for property damage which may arise out of Developers work or the work of its contractors or subcontractors. Liability limits shall be not less than $2,000,000 per occurrence and $3,000,000 annual aggregate and twice said limits when the claim arises out of the release or threatened release of a hazardous substance. To accomplish the above limits, an umbrella excess liability policy may be used. ion insurance with coverage amounts required by statute. The City shall be named as an additional insured on the commercial general liability policy or umbrella/excess insurance policy, if applicable. The Developer must provide a certificate of insurance to the City demonstrating compliance with the above. The certificate of insurance shall ui 6 Bncfs!Gjfmet!29!Tvcejwjtjpo!Bhsffnfou! Kvof!3135! Qbhf!441!pg!592 provide that the City must be given the same advance written notice of the cancellation of the insurance as is afforded to the Developer. 20. Park, Utility Fees and Service Charges. The Developer agrees to pay sanitary sewer trunk, water trunk, and stormwater area charges set forth in this Section prior to release of the final plat of each plat within the project phase for the lots created by each plat. The sanitary sewer, water, and stormwater connection charges set forth in this Section shall be paid prior to building permit issuance on a per unit basis. The party requesting a building permit, not the Developer, shall be responsible for these connection charges. The rates for each of these items will be set according to the current rate structure for connection charges and trunk area charges at the time of final plat approval or receipt of a building permit and the fees will be adjusted based upon actual bid costs for road assessments. Park dedication fees or property in lieu of, will be addressed in each final plat of project phases as part of the subdivision agreement with the City, which shall be consistent with this Agreement. a. The fees, charges, and assessments in effect as of the date of this Agreement and estimated th based upon the Developer-submitted plan dated 5/3/2024 for Amber Fields 18 (as revised) are stated in Exhibit B. The Developer shall receive a dollar-for-dollar credit for the cost of any oversizing to address regional stormwater facilities and infrastructure that the Developer constructs which provides regional service functionality for stormwater sources above and beyond those which originate within Amber Fields. Credits amounts to the Developer will be locked in at the dollar value for the year in which the corresponding infrastructure was installed. b. Park Dedication Fees: Satisfied via Amber Fields Subdivision Agreement dated March 1, 2022. c. Storm Sewer Trunk Area Charges in the amount of $110,569. d. Sanitary Sewer Trunk Charges in the amount of $19,329. e. Water Trunk Charges in the amount of $116,876. f. The Developer understands that builders will be required to pay for the Subject Property fees, charges and assessments in effect at the time of issuance of building permits. The rates for each of these items will be set according to the current rate structure at the time the building permit is received. The fees, charges, and assessments in effect as of the date of this Agreement are stated below. The City agrees that it shall collect such amounts with building permits and that the party requesting a building permit, not the Developer, shall be responsible for these charges. i. Metropolitan Council Environmental Services Availability Charges per SAC unit (current rate is $2,485 per single-family home). ii. Sanitary Sewer Availability Charges per SAC unit (currently at $1,200/SAC unit). iii. Water Availability Charges per WAC unit (currently at $2,475/WAC unit for single-family residential and multi-family residential). iv. Storm Sewer Connection Charges per unit. 21. Certificates of Occupancy. Unless otherwise authorized in writing by the City Chief Building Official, no certificates of occupancy shall be issued until: a. The site grading is completed and approved by the City. b. All public utilities are tested, approved by the City Engineer, and in service. c. All curbing is installed and backfilled. d. The first lift of bituminous is in place and approved by the City. e. All building permit fees for the lot requesting the occupancy permit are paid in full. f. No early building permits will be issued without prior authorization from the City Building Official. ui 7 Bncfs!Gjfmet!29!Tvcejwjtjpo!Bhsffnfou! Kvof!3135! Qbhf!442!pg!592 The Developer in executing this Agreement, assumes all liability and costs for damage or delays incurred by the City in construction of Public Improvements caused by the Developer, its employees, contractors, subcontractors, material men or agents. 22. Record Drawings. At project completion, Developer shall submit record drawings of all public and private infrastructure improvements in accordance with the Citys Engineering Guidelines. No securities will be fully released until all record drawings have been submitted and accepted by the City Engineer. 23. Developers Default. In the event of default by the Developer as to any of the work to be performed by it hereunder, the City will furnish the Developer with written notice of such default by certified mail. If the Developer does not remove said default(s) within thirty (30) days of receiving the notice, the City may, at its option, perform the work and the Developer shall reimburse the City for any expense incurred by the City, provided the Developer is first given notice of the work in default, no less than 48 hours in advance. Developer may request an extension of the 30-day cure period, which the City has the discretion to approve or deny in its reasonable judgment. This Agreement is a license for the City to act, and it shall not be necessary for the City to seek a court order for permission to enter the land. When the City does any such work to cure a default, the City may, in addition to its other remedies, draw on the letter of credit or other security described in Section 10, or levy the cost in whole or in part as a special assessment against portions of the Subject Property owned or managed by Developer. Developer waives its rights to notice of hearing and hearing on such assessments and its right to appeal such assessments pursuant to Minnesota Statutes, Section 429.081. 24. Miscellaneous. a. The Developer represents to the City that the development of the Subject Property, the subdivision and the plat comply with all city, county, metropolitan, state and federal laws and regulations including, but not limited to: subdivision ordinances, zoning ordinances and environmental regulations. If the City determines that the subdivision, or the plat, or the development of the Subject Property does not comply, the City may, at its option, refuse to allow construction or development work on the Subject Property until the Developer does comply. Upon the Citys written demand, the Developer shall cease work until there is compliance. b. Third parties shall have no recourse against the City under this Agreement. c. Breach of the terms of this Agreement by the Developer shall be grounds for denial of building permits, including lots sold to third parties. d. If any portion, section, subsection, sentence, clause, paragraph or phase of this Agreement is for any reason held invalid, such decision shall not affect the validity of the remaining portion of this Agreement. e. The action or inaction of a party shall not constitute a waiver or amendment to the provisions of this Agreement. To be binding, amendments or waivers shall be in writing, signed by the parties and approved by written resolution of the City Council. failure to promptly take legal action to enforce this Agreement shall not be a waiver or release. f. This Agreement shall run with the land and shall be recorded against the title to the Subject Property. All terms and provisions of this Agreement shall be binding upon and inure to the benefit of the heirs, representatives, successors, and assigns of the parties hereto and shall be binding upon all future owners of all or any part of the Subject Property and shall be deemed covenants running with the land. The terms and provisions of this Agreement shall not be binding upon the owners of individual units or residences built upon lots within the development and shall not be deemed to run with the title of the individual units or residences within the development. This provision does not release any ui 8 Bncfs!Gjfmet!29!Tvcejwjtjpo!Bhsffnfou! Kvof!3135! Qbhf!443!pg!592 om the terms and provisions of this Agreement. The Developer shall take such steps, including execution of amendments to this Agreement, as are necessary to affectthe recording hereof.After the Developer has completed the work required of it under this Agreement, at the Developers request as to all or a portion of the Subject Property, the City will execute and deliver to the Developer the requested release(s). g. Each right, power or remedy herein conferred upon a party herein is cumulative and in addition to every other right, power or remedy, express or implied, now or hereafter arising, available to such party, at law or in equity, or under any other agreement, and each and every right, power and remedy herein set forth or otherwise so existing may be exercised from time to time as often and in such order as may be deemed expedient by such party and shall not be a waiver of the right to exercise at any time thereafter any other right, power or remedy. h. The Developer may not assign this Agreement without the written permission of the City Council, except the Developer may assign this Agreement to Earl Street Partners II, LLC, a Minnesota limited liability company, without written permission from the City Council. i. The Developer acknowledges that the City may issue additional requirements outside of the 2024 General Specifications and Standard Detail Plates for Street and Utility Construction or the 2008 Engineering Guidelines as the City is in the process of updating these documents. The review process may require additional time and expense due to this process, which shall be the Developers responsibility. The Developer shall not be billed for the time required for the City to update and approve their revisions to the 2024 General Specifications and Standard Detail Plates for Street and Utility Construction or the 2008 Engineering Guidelines. j. This Agreement includes all attachments, exhibits, and schedules, if any, attached to it, all of which are hereby made a part of this Agreement. 25. Disclaimer of Relationship. Nothing in this Agreement nor any act by the City or the Developer shall be deemed or construed by the City, the Developer, or any third party as creating any relationship of principal/agent, limited or general partner or joint venture between such parties. 26. Landscaping and Irrigation of Common Areas and Rights-of-Way. Installing finished sod within th Common Area and the adjacent Common Area upon the Developer transferring title to the lot to a builder. Such builder shall thereafter be responsible for installing finished sod in the Common Area adjacent to the lot through any right-of-way area to the curb line or trail, as applicable. Irrigation, lawn maintenance, and landscaping within any Common Area and/or right-of-way thereafter shall be by the owner of the lot to be expressed in a recorded instrument, unless responsibility is assumed by a includes, without limitation, cutting and irrigating lawns and vegetation, weed control, and tree trimming. No permanent irrigation system may be installed within any City right-of-way unless the City provides its prior written approval. A visual representation of the parties responsible for the irrigation, lawn maintenance and landscaping described in this Section 26 is attached to this Agreement as Exhibit E: Maintenance Responsibility. Shaded areas identified as either an Outlot or an Addition are the areas where private parties are responsible. Akron Avenue/North of Outlots T and S1, (b) right-of-way on both sides of Akron Avenue ui 9 Bncfs!Gjfmet!29!Tvcejwjtjpo!Bhsffnfou! Kvof!3135! Qbhf!444!pg!592 between 145th Street and 155th Street, a portion of which is shown in Inset F, and (c) the area at the center of Amber Fields, which is North of Outlots N, O and P and the 2nd Addition and South of the 2nd, 4th, 5th and 3rd Additions, portions of this are shown atthe bottom of Insets B and C and at the top of Insets D and E. The City acknowledges its maintenance area (see (c) in previous sentence) includes the area around the large pond to be installed by Developer. In addition to what is depicted on Exhibit E, the City acknowledges it is responsible for initial Auburn Avenue project that will be constructed South of 148th Street. The Maintenance Responsibility exhibit does not address who is responsible for tree removal and replacement within rights-of-way. The City is responsible for tree removal and replacement only in the rights-of-way of 148th Street, Akron Avenue, and Auburn Avenue. The Maintenance Responsibility exhibit does not address who is responsible for snow removal. The City is responsible for snow removal from all trails. The City is also responsible for snow removal from all sidewalks within rights-of-way for Akron Avenue, Auburn Avenue, and 148th Street which run parallel to the street along which they are built. Snow on all other segments of sidewalks within the neighborhoods will be cleared by private property owners, HOAs, or similar collective maintenance arrangements or agreements. This Section 26 does not alter responsibilities of (i) the Developer or a builder as to initial construction of sidewalks, trails, or landscaping, including irrigation, or (ii) the City as to its Akron Avenue and Auburn Avenue construction projects South of 148th Street, except for the shaded area designated as 2nd Addition that is East of such future Auburn Avenue. 27. Notices. Required notices to the Developer shall be in writing, and shall be either hand delivered to Mr. Mario J. Cocchiarella on behalf of the Developer, or mailed to the Developer by registered mail at the following address: Maplewood Development and Construction, Inc 1128 Harmon Place Suite 320 Minneapolis, MN 55403 A copy of each notice, whether hand delivered or mailed, to Developer shall be simultaneously mgherty@felhaber.com. Felhaber Larson Attn: Molly Gherty 220 South Sixth Street, Suite 2200 Minneapolis, MN 55402 Notices to the City shall be in writing and shall be either hand delivered to the City Administrator, or mailed to the City by registered mail in care of the City Administrator at the following address: City Administrator Rosemount City Hall th 2875 145 Street West Rosemount, Minnesota 55068 ui 10 Bncfs!Gjfmet!29!Tvcejwjtjpo!Bhsffnfou! Kvof!3135! Qbhf!445!pg!592 IN WITNESS WHEREOF, the parties have hereunto set their hands the day and year first above written. CITY OF ROSEMOUNT BY: Jeffery D. Weisensel, Mayor BY: Erin Fasbender, City Clerk S TATE OF M INNESOTA ) ) SS C OUNTY OF D AKOTA ) The foregoing instrument was acknowledged before me this _____ day of _____________________, 2024, by Jeffery D. Weisensel, Mayor, and Erin Fasbender, City Clerk, of the City of Rosemount, a Minnesota municipal corporation, on behalf of the corporation and pursuant to the authority granted by its City Council. Notary Public MAPLEWOOD DEVELOPMENT AND CONSTRUCTION, INC BY: Mario J. Cocchiarella, its President S TATE OF M INNESOTA ) ) SS C OUNTY OF ___________ ) The foregoing instrument was acknowledged before me this ____ day of ______________________, 2024 by Mario J. Cocchiarella, President of Maplewood Development and Construction, Inc., a Minnesota corporation, on behalf of said corporation. Notary Public Drafted By: City of Rosemount 2875 145th Street West Rosemount, MN 55068 ui Signature Page Bncfs!Gjfmet!29!Tvcejwjtjpo!Bhsffnfou! Kvof!3135! Qbhf!446!pg!592 EXHIBIT A The following clarifies the various portions of the letter of credit for Developer Improvements that are outlined in the Subdivision Agreement; except, however, the City will accept the amounts attributed to grading and erosion control and pond restoration/erosion control removal from a contractor instead of the Developer. Grading & Erosion Control A restoration and erosion control bond to ensure re-vegetation and erosion control ($3,000/acre). Note: The minimum surety amount is set at $25,000. Pond Restoration/Erosion Control Removal A security to allow for cleaning of sedimentation ponds prior to City acceptance, and removal of any installed erosion control measures such as silt fence and wood fiber blanket following development of 75% of adjoining lots (estimated lump sum). Survey Monumentation An amount equal to 110% of the cost to monument all lots within the development. Landscaping An amount equal to 110% of the cost to complete the minimum required landscaping. If additional landscaping is planned, a surety for that cost is not required. ui Exhibit A Bncfs!Gjfmet!29!Tvcejwjtjpo!Bhsffnfou! Kvof!3135! Qbhf!447!pg!592 EXHIBIT B (SUMMARY OF DEVELOPMENT FEES AND LOT AREAS) ui Exhibit B Bncfs!Gjfmet!29!Tvcejwjtjpo!Bhsffnfou! Kvof!3135! Qbhf!448!pg!592 Qbhf!449!pg!592 Qbhf!44:!pg!592 Qbhf!451!pg!592 EXHIBIT C (D ETAIL CALCULATION OF TRUNK AREA CHARGES) ui Exhibit C Bncfs!Gjfmet!29!Tvcejwjtjpo!Bhsffnfou! Kvof!3135! Qbhf!452!pg!592 Qbhf!453!pg!592 EXHIBIT D (O VERALL TRUNK AREA CHARGE CALCULATIONS FOR A MBER F IELDS D EVELOPMENT) ui Exhibit D Bncfs!Gjfmet!29!Tvcejwjtjpo!Bhsffnfou! Kvof!3135! Qbhf!454!pg!592 Qbhf!455!pg!592 n rate in year when final subdivision and final platting occur) occur) over time. Actual charges based on rate in All calculations based on City of Rosemount year when final subdivision and final platting Adopted 2022 Trunk Rates (Subject to change NOTE:All calculations based on City of Rosemount Adopted 2022 Trunk Rates (Subject to change over time. Actual charges based oNOTE:City of Rosemount Adopted 2024 Trunk Rates are: SAC = $1,075/acre; WAC = $6,500/acre; STAC = $6,585/acre EXHIBIT E MAINTENANCE RESPONSIBILITY LEGEND (also in lower right corner of Exhibit) -!COLOR INDICATES PARTY/DEVELOPMENT RESPONSIBLE FOR IRRIGATION AND LANDSCAPE MAINTENANCE OF PUBLIC AREAS -!PROPERTY LINE -!PRIVATE PROPERTY NOTE: ALL IRRIGATION EQUIPMENT SUCH AS PIPES AND HEADS USED BY PRIVATE ENTITIES TO IRRIGATE ADJACENT PUBLIC AREAS SHALL REMAIN ON PRIVATE PROPERTY -!BITUMINOUS TRAIL DEMARCATES BOUNDARY OF MAINTENANCE AREAS LOCATIONS OF AUBURN AVENUE AND AKRON AVENUE, AND 148TH STREET -!Auburn Avenue (including the future portion) is the road shown West of and adjacent to the 2nd Addition shaded area. -!Akron Avenue is the road at the center of Inset F. -!148th Street is the road that extends East-West from Auburn Avenue to Akron Avenue, South of the 6th and 7th Additions and Outlot C, and North of the 2nd, 3rd, 4th, and 5th Additions. Exhibit E ui Bncfs!Gjfmet!29!Tvcejwjtjpo!Bhsffnfou! Kvof!3135! Qbhf!456!pg!592 A TTACHMENT O NE Amber Fields Eighteenth Addition Final Plat Attachment 1 Qbhf!458!pg!592 Qbhf!459!pg!592 Qbhf!45:!pg!592 Qbhf!461!pg!592 Qbhf!462!pg!592 Qbhf!463!pg!592 Qbhf!464!pg!592 Qbhf!465!pg!592 Qbhf!468!pg!592 Qbhf!469!pg!592 Qbhf!46:!pg!592 Qbhf!472!pg!592 Qbhf!473!pg!592 Qbhf!474!pg!592 Memorandum Up;Csjbo!Fsjdltpo-!Djuz!Fohjoffs! Ojdl!Fhhfs-!Ejsfdups!pg!Qvcmjd!Xpslt! Bouipoz!Ofndfl-!Tfojps!Qmboofs! Kbof!Czspo-!Tupsn!Xbufs!Tqfdjbmjtu Gspn;Bnboeb!Tbdij-!QF Lfoesb!Gbmmpo-!QF Lsjt!Lfmmfs-!QF ui Ebuf;Nbz!24-!3135 ui Sf;Bncfs!Gjfmet!29Beejujpo!Gjobm!Qmbu!Sfwjfx XTC!Qspkfdu!Op/!136431.111 Xf!ibwf!sfwjfxfe!uif!epdvnfout!qspwjefe!cz!Bmmjbou!Fohjoffsjohpo!Bqsjm!22-!3135/Epdvnfout! sfwjfxfe!jodmvef; ui Bncfs!Gjfmet!29Beejujpo!GjobmQmbu!Djwjm!Tfu-!ebufe!604035 ui Bncfs!Gjfmet!29Beejujpo!Qmbu-!ebufe!604035 Ju!tipvme!cf!opufe!uibu!uifsf!bsf!pvutuboejoh!dpnnfout!po!puifs!qsfwjpvtmz!tvcnjuufe!qpsujpot!pg! uif!efwfmpqnfou!uibu!tipvme!cf!beesfttfe/! Bmm!dpnnfout!uibu!ibwf!cffo!beesfttfe!bsf!jo!hsbzfe!pvu!ufyu/!! Bqqmjdbou!tipvme!qspwjef!sftqpotft!upfbdi!dpnnfou/Xfpggfs!uif!gpmmpxjoh!dpnnfout!cfmpx/ Civil Comments: 2/Hfofsbm b/Beesftt!sfemjof!dpnnfout!po!buubdife!qmbo!tiffut 3/Vujmjujft b/Qpufoujbm!dpogmjdu!xjui!xbufsnbjoboe!tbojubsz!tfxfs!tfswjdft j/Nbjoubjo!njojnvn!2 c/Vtf!Vujmjuz!Opuft!jotufbe!pg!Hfofsbm!opuft!mjlfqsfwjpvt!qmbot 4/Tusffut-!Tjhobhf!boe!Tusffu!Mjhiujoh b/Op!dpnnfout!bu!uijt!ujnf 5/Mboetdbqf b/Op!dpnnfout!bu!uijt!ujnf Grading, Drainage, and Erosion Control Comments: 6/Hfofsbm b/Op!dpnnfout 7/Qpoet!boe!Xfumboet H;\]3135\]Qmboojoh!Dbtft\]35.51!QQ!Bncfs!Gjfmet!29ui!Beejujpo\]136431.111!Bncfs!Gjfmet!29ui!Beejujpo!.Qmbo!Sfwjfx!Nfnp!3135/16/24/epdy Qbhf!477!pg!592 ui Bncfs!Gjfmet!29!Beejujpo!!Gjobm!Qmbu!Sfwjfx! Nbz!9-!3135 Qbhf!3! b/!Op!dpnnfout/!! 8/!Fnfshfodz!Pwfsgmpx!Spvuft;! b/!Qspwjef!beejujpobm!fbtfnfou!gps!FPG!spvuf!ofbs!Mput!2'3!Cmpdl!4! j/!551!evsjoh!FPG!fwfou!! 9/!Sfubjojoh!Xbmmt;! b/!Op!dpnnfout/!! :/!Fsptjpo!Dpouspm;! b/!Op!dpnnfout/! 21/!Hsbejoh;! b/!Wfsjgz!vtf!pg!4;2!wt!5;2!tmpqft!qfs!Djuz!Fohjoffsjoh!Hvjefmjoft! Stormwater Management Plan: 2/!Hfofsbm!Tupsn!Tfxfs!Eftjho! b/!ju! ui jt!opu!dpotjtufou!xjui!uif!fmfwbujpo!opufe!po!uif!Bncfs!Gjfmet!26!beejujpo!qmbot/! ui Ju!bqqfbst!uif!26!beejujpo!qmbot!ibwf!uif!jodpssfdu!jowfsu!fmfwbujpo/! 3/!Xbufs!Rvboujuz! b/!Op!dpnnfout/!! 4/!Sbuf0Wpmvnf!Dpouspm! b/!Op!dpnnfout/! 5/!Gsffcpbse! b/!Op!dpnnfout/! 6/!Xbufs!Rvbmjuz! b/!Op!dpnnfout/! 7/!Fbtfnfout! a. Beejujpobm!fbtfnfou!jt!offefe!po!Cmpdl!2!gps!cbdlzbse!tupsn!tfxfs/!Cbdlzbse! ui tupsn!tfxfs!jo!uijt!bsfb!xbt!jodmvefe!xjui!uif!Bncfs!Gjfmet!26!beejujpo!qmbot! boe!uif!nby!efqui!pg!tupsn!tfxfs!jo!uif!cbdlzbse!bsfb!xbt!kvtu!voefs!25!gffu! effq/!Dvssfou!fbtfnfou!qspwjefe!jt!pomz!23!gffu!xjef/ General ! Hvjefmjoft!boe!Tuboebset/!!Jogsbtusvduvsf!dpotusvdujpo!tibmm!cf!dpnqmfufe!jo!bddpsebodf!xjui!uif! Dpotusvdujpo/! ! Qbhf!478!pg!592 MEMORANDUM To: Bebn!Ljfocfshfs-!Dpnnvojuz!Efwfmpqnfou!Ejsfdups! Bouipoz!Ofndfl-!Tfojps!Qmboofs! Kvmjb!Iphbo-!Qmboofs!!!! ! From: Ebo!Tdivmu{-!Qbslt!boe!Sfdsfbujpo!Ejsfdups!! Date: Nbz!33-!3135! Subject: Bncfs!Gjfme!29ui!Beejujpo!!!!!!!! th The Parks and Recreation Department recently reviewed the plans for the Amber Fields 18 Addition. After reviewing the plans, the Parks and Recreation Department staff has the following comments: The parks dedication for the 18th addition will be met through developer installed improvements as outlined in the subdivision agreement. located in this area. The developer should propose how they will accommodate a 10-foot-wide th Regional Greenway Trail in the 18 addition. Please let me know if you have any questions about this memo. Qbhf!479!pg!592 EXECUTIVE SUMMARY City Council Regular Meeting: June 18, 2024 Tenative City Council Meeting: June 18, 2024 AGENDA ITEM: Request by Enclave Companies for approval of a AGENDA SECTION: rezoning of the subject property from R4 PUD to R3 CONSENT AGENDA PUD and a major amendment to the Amber Fields Planned Unit Development to construct 178 townhomes on Lot 1 Block 1, Amber Fields 6th Addition. PREPARED BY: Anthony Nemcek , Senior Planner AGENDA NO. 6.l. ATTACHMENTS: Ordinance, Resolution, PUD Amendment, Site APPROVED BY: LJM Location, Rezoning Exhibit, Architectural Plans, Site Plan, Landscape Plans, Utility Plan, Revised Clubhouse Plans, Engineer's Memo dated March 14, 2024, Springs At Rosemount 2022 Approved Plan RECOMMENDED ACTION: Motion to adopt an ordinance amending the Rosemount Zoning Map to change the zoning district of Lot 1, Block 1, Amber Fields 6th Addition from R4 PUD - High Density Residential Planned Unit Development to R3 PUD - Medium Density Planned Unit Development. Motion to adopt a resolution approving a Major Amendment to the Amber Fields Planned Unit Development to allow Enclave Companies to construct 178 townhomes and a community building on Lot 1, Block 1, Amber Fields 6th Addition, subject to conditions. Motion to authorize the Mayor and City Clerk to execute a Major Amendment to the Amber Fields Planned Unit Development Agreement. BACKGROUND The City Council is being asked to consider requests by Enclave Companies for a rezoning of the subject parcel described as Lot 1, Block 1, Amber Fields 6th Addition from High Density Residential to Medium Density Residential and for a Major Amendment to the Amber Fields Planned Unit Development in order to construct 178 townhomes. This is somewhat of a departure from the site plan originally approved for this parcel in Amber Fields, but staff is supportive as the general housing type is similar to the original approval, albeit with fewer units. The rezoning is needed since the proposed townhomes are more traditional in style, whereas the earlier plans were more like many small apartment buildings and were consistent with high density residential development. The proposed PUD amendment also includes a deviation to reduce the required amount of guest parking on site from 89 to 62 spaces (.5 per unit to .34 per unit), a deviation to accommodate a site density of 12.2 units/acre, .2 units/acre higher than allowed in R3, and a deviation increasing the maximum building height from 35' to 38'. Qbhf!47:!pg!592 Staff is supportive of these deviations, which are described in detail in this report. Site amenities include a clubhouse with a pool, pickle ball court, and a tot lot. A fenced-in dog area will be located in the northern portion of the site along the frontage abutting CSAH 42. Property Owner Earl Street Partners II, LLC Applicant Enclave Companies Location South of County Road 42 and approximately 1,600 feet west of Akron Avenue. Site Area in Acres 14.58 Acres Comprehensive Plan Designation HDR-High Density Residential Current Zoning R4 PUD – High Density Residential Planned Unit Development Proposed Zoning R3 PUD - Medium Density Residential Planned Unit Development Residential Units 178 Units Gross Density 12.2 Units/Acre Net Density 12.2 Units/Acre The Amber Fields Master Development Plan was approved by the City Council at its meeting on September 7, 2021. The overall development plan includes a mix of different housing types ranging from traditional single-family homes to high-density apartment buildings. The proposed townhome community is similar to the Springs community that was originally approved for the site and also similar to Echelon, located further east, in that the units are all located on a single parcel and will be offered for rent rather than for sale. The main inconsistency with the originally approved plan for this site is that the intensity of development is lower, with 178 units versus 268 units. The amenities are similar, and traffic circulation is generally the same with access into the site being provided by two driveways from 148th Street West. PLANNING COMMISSION ACTION The Planning Commission reviewed the applicant's requests during a public hearing held at its meeting on May 28. No comments were received from the public before the meeting or during the public hearing. The Commission sought clarification on the request for an increase to the building height, and staff provided an explanation of how building height is measured and which buildings would actually exceed 35 feet. The Commission voted unanimously to recommend approval of the requests. Legal Authority Rezonings are legislative decisions by the City, and the approval of Major Planned Unit Development Amendments are also legislative decisions because of the Code deviations being proposed. Legislative decisions give the Planning Commission more latitude, but consideration should be given to expectations related to the overall Master Development Plan’s intended development pattern for this specific site. General Site Layout The site plan includes twenty-nine residential buildings. Twelve of the buildings will contain 5 or 6 units in a side-by-side configuration. Seventeen buildings will be configured with 6 or 8 units back-to- Qbhf!481!pg!592 back. The side-by-side units will be located around the east, west, and south perimeter of the site. The taller, back-to-back units will be centrally located, including along the northern property boundary abutting CSAH 42. Access to the site is made via two driveways on the south parcel boundary that connect with 148th Street West, a collector road. The western driveway is the main entrance, featuring a landscaped median. The eastern driveway offers secondary access into the site. The clubhouse and other amenities are located immediately north of the main entrance, and somewhat centrally to the site. The buildings are all positioned at least 20' from one another in accordance with Zoning Code standards, and setbacks are consistent with those approved for the Amber Fields Planned Unit Development Master Development Plan. Rezoning The site is currently zoned R4 PUD - High Density Planned Unit Development. Staff advised the applicant during initial conversations that a rezoning to R3-Medium Density would be needed since the proposed townhomes are not a permitted use in the R4 district. The Rosemount Comprehensive Plan does allow limited R3 zoning within the HDR land use designation. Staff finds that the location of the subject parcel creates a transition between the single family homes to the south and County Road 42, and that the proposed rezoning is consistent with the Comprehensive Plan. The proposed townhomes also create a transition from the High Density Residential land east of the subject parcel. Street and Sidewalk System The street system shown on the site plan provides circulation throughout the development, with entry and egress made through two drives along the southern site boundary. There are secondary, internal streets that provide access to the individual units and connect to the perimeter streets. The sidewalks are provided on one side of most streets, and pedestrian connections to 148th Street West are included in the layout. A bituminous trail that offers additional pedestrian connections along the northern site boundary is shown on the plan. Parking The zoning ordinance requires 2 enclosed parking spaces per unit plus .5 spaces per unit as guest parking for a total of 445 spaces. Each unit has 2 enclosed parking stalls within their individual garages, as well as two off-street parking spaces on the units' driveways. 62 guest parking spaces are provided on the plan, a ratio of .34 guest parking spaces per unit, The guest parking provided is placed throughout the development, both on street and off. Guest parking is also provided in close proximity to the clubhouse and other amenities. Staff is supportive of the request for a reduction in guest parking stalls as there is still a significant amount of parking provided, and the two driveway stalls are provided in excess of what is required by the code. When compared to the multi-family housing parking requirement of 2 stalls per unit, the proposed plan provides 4.34 stalls per unit overall. Required Provided Enclosed 356 (2 per unit) 356 Guest 89 (.5 per unit) 62 (.34 per unit) Surface/Driveway 0 356 Total 445 774 Parks Qbhf!482!pg!592 The Parks and Recreation department reviewed the proposed development. The Parks and Recreation director indicates in his attached memorandum that the parks dedication requirement will be met through developer installed improvements as outlined in the Amber Fields subdivision agreement. Landscaping The zoning code requires one tree per unit for townhome developments and one foundation planting per ten linear feet of building perimeter. Based on a unit count of 178 units, the landscape plan's 172 trees is a shortfall of 6. Staff has included a condition in the recommended action that the applicant update their landscape plan to include a total of 178 overstory trees. Perennials and shrubs are indicated on the plan, and with a total building perimeter, including that of the clubhouse, of 8,810 linear feet, 881 foundation plantings are required. The planting schedule on the applicant's landscape plan shows 2261 perennials and shrubs to be planted on site. These will be located around the dwelling units as well as the clubhouse. The entrance drive features a landscaped median, and additional plantings are shown around the perimeter of the site, including along CSAH 42. Planting Type Required Provided Overstory Trees 178 (1 per unit) 172 (a shortfall of 6) Foundation Plantings 881 (1 per 10 linear feet of 2261 building perimeter) In addition to the overstory trees and foundation plantings, the applicant's landscape plan includes 64 ornamental trees. The Zoning Ordinance specifically calls for a minimum number of overstory trees. Therefore, ornamental trees do not count towards the minimum planting requirement. Utilities Private utilities within the development will connect with the City's sewer and water infrastructure located in 148th Street West. Stormwater will be handled offsite, in the large stormwater basins located centrally within the Amber Fields development. This is consistent with how the rest of Amber Fields has developed. The City's engineer has reviewed the plans and provided comments on the applicant's submittal. The comments are typical of a plan review, but one piece of note is the engineer's comments related to the bituminous trail in the northern portion of the site. The engineer would like further explanation of the benefit of that short trail segment and the memo notes that it transitions from 5’ sidewalks on both ends and does not connect into the larger City trail system. The memo suggests that the developer should consider integrating the trail into the larger City system or maintain it as 5' sidewalk. MAJOR AMENDMENT TO THE AMBER FIELDS PUD There are three deviations from the code needed to facilitate the proposed plan, and none are a vast departure from the requirements of the code. The widest deviation is from the guest parking requirement of .5 stalls per unit. The proposed development provides 4 stalls allocated to each unit and another 62 for guests to the complex. The second deviation requested is to allow for a density of 12.2 units per acre, .2 units per acre above the maximum density. The last deviation would increase the maximum building height by 3 feet from 35' to 38'. The buildings that reach that height are the back-to-back units which are either located centrally or along the property boundary abutting CSAH 42. There would be no discernible impact on properties outside the subject property. Qbhf!483!pg!592 Generally, staff finds the development to be consistent with what was anticipated and already approved for the site. Moreover, the height and density deviations would not be necessary but for the rezoning to accommodate the townhouse-style units. Lastly, consideration may be given to the fact that the units will be for rent rather than for sale, and the site will be managed similarly to an apartment building. RECOMMENDATION Staff recommends approval of the requests based on the information provided by the applicant and reviewed in this report, subject to conditions listed in the attached resolution. Qbhf!484!pg!592 City of Rosemount Ordinance No. B-XXX AN ORDINANCE AMENDING ORDINANCE B CITY OF ROSEMOUNT ZONING ORDINANCE th Amber Fields 6 Addition THE CITY COUNCIL OF THE CITY OF ROSEMOUNT, MINNESOTA, ORDINANCE AS FOLLOWS: Section 1. Ordinance B, adopted September 19, 1989, entitled “City of Rosemount Zoning Ordinance,” is hereby amended to rezone property from R4 PUD – High Density Residential Planned Unit Development to R3 PUD – Medium Density Residential within the City of Rosemount legally described as follows: th Lot1 Block 1, Amber Fields 6 Addition, Dakota County, Minnesota Section 2. The Zoning Map of the City of Rosemount, referred to and described in said Ordinance No. B as that certain map entitled “Zoning Map of the City of Rosemount,” shall not be republished to show the aforesaid rezoning, but the Clerk shall appropriately mark the said zoning map on file in the Clerk’s office for the purpose of indicating the rezoning hereinabove provided for in this Ordinance and all of the notation references and other information shown thereon are hereby incorporated by reference and made part of this Ordinance. Section 3. This ordinance shall be effective immediately upon its passage and publication according to law. th ENACTED AND ORDAINED into an Ordinance this 18 day of June, 2024. CITY OF ROSEMOUNT Jeffery D. Weisensel, Mayor ATTEST: Erin Fasbender, City Clerk Qbhf!485!pg!592 CITY OF ROSEMOUNT DAKOTA COUNTY, MINNESOTA RESOLUTION 2024-XX A RESOLUTION APPROVING A MAJOR AMENDMENT TO THE AMBER FIELDS PLANNED UNIT DEVELOPMENT AGREEMENT REVISING MAXIMUM BUILDING HEIGHT, DENSITY, AND PARKING REQUIREMENTS WITHIN THE AMBER FIELDS 6TH ADDITION PLAT AREA WHEREAS, the Community Development Department of the City of Rosemount received a request from Enclave Companies, LLC to amend the Amber Fields Planned Unit Development Agreement to reduce the guest parking requirement, increase the maximum density, and increase the maximum building height; and WHEREAS, on May 28, 2024, the Planning Commission of the City of Rosemount held a public hearing to review the application and staff recommendation; and WHEREAS, on May 28, 2024, the Planning Commission of the City of Rosemount voted to recommend approval of the Major Amendment to the Amber Fields Planned Unit Development Agreement; and WHEREAS, on June 18, 2024, the City Council of the City of Rosemount reviewed the Planning Commission’s recommendation. NOW, THEREFORE, BE IT RESOLVED, the City Council of the City of Rosemount hereby approves the Major Amendment to the Amber Fields Planned Unit Development Agreement, subject to the following conditions: 1.The applicant shall submit an updated landscaping plan to provide a total of 178 overstory trees. 2.A deviation from section 11-12-18: G. Single-Family Attached Dwelling Parking Requirements reducing the minimum required guest parking stalls from 89 spaces to 62 spaces (.5 per unit to .34 per unit). 3.A deviation from section 11-4-8: F. 7. R3 Maximum Gross Density increasing the maximum density from 12 units per acre to 12.2 units per acre. 4.A deviation from section 11-4-8: F8 R3 Maximum Building Height increasing the maximum building height from 35' to 38’. 5.Conformance with all comments contained within the Engineer's Memo Dated March 14, 2024. 6.Execution of the Major Amendment to the Amber Fields Planned Unit Development Agreement. th ADOPTED this 18 day of June 2024, by the City Council of the City of Rosemount. __________________________________________ Jeffery D. Weisensel, Mayor ATTEST: Qbhf!486!pg!592 ___________________________________ Erin Fasbender, City Clerk 2 Qbhf!487!pg!592 A MAJOR AMENDMENT TO THE AMBER FIELDS PLANNED UNIT DEVELOPMENT AGREEMENT REVISING MAXIMUM BUILDING HEIGHT, DENSITY, AND PARKING REQUIREMENTS WITHIN THE AMBER FIELDS 6TH ADDITION PLAT AREA THIS DECLARATION made this _____ day of _____ 2024, by and between Enclave Companies (hereinafter referred to as the “Declarant”), and the CITY OF ROSEMOUNT, a Minnesota municipal corporation (hereinafter referred to as the “City”); WHEREAS, Declarant is the developer of the real property as described as Lot 1, Block 1, th Amber Fields 6 Addition, Dakota County, Minnesota (hereinafter collectively referred to as the “Subject Property”); and WHEREAS, the Subject Property is subject to a Planned Unit Development Agreement, “Amber Fields Master Development Plan Planned Unit Development Agreement”, dated ___________________, (hereinafter referred to as the “Planned Unit Development Agreement”) and filed in the Office of the Dakota County Registrar of Titles on ________________, as Document No. ________________________; and WHEREAS, Declarant wishes to amend the Planned Unit Development Agreement as hereinafter provided, which amendment has been approved and consented to by the City of Rosemount, acting through its City Council, as evidenced by the duly authorized signatures of its officers affixed hereto. NOW, THEREFORE, the Declarant declares that the Subject Property is, and shall be, held, transferred, sold, conveyed and occupied subject to the covenants, conditions, and restrictions, hereinafter set forth. 1.The use and development of the Subject Property shall conform to the Planned Unit Development Agreement except as modified herein. a.Section 11-12-18: G. Single-Family Attached Dwelling Parking Requirements: The minimum required guest parking stalls shall be reduced from 89 spaces to 62 spaces (.5 per unit to .34 per unit). b.Section 11-4-8: F. 7. R3 Maximum Gross Density: The maximum density shall be increased from 12 units per acre to 12.2 units per acre. c.Section 11-4-8: F8 R3 Maximum Building Height: the maximum building height shall be increased from 35' to 38’. 1.Except as modified by paragraph 1 of this Amendment, the Planned Unit Development Agreement shall remain in full force and effect. 2.The obligations and restrictions of this Amendment run with the land of the Subject Property and shall be enforceable against the Declarant, its successors and assigns, by the City of Rosemount acting through its City Council. This Amendment may be amended 1 Qbhf!488!pg!592 from time to time by a written amendment executed by the City and the owner or owners of the lot or lots to be affected by said amendment. IN WITNESS WHEREOF, the undersigned as duly authorized agents, officers or representatives of Declarant have hereunto set their hands and seals as of the day and year first above written. DECLARANT Enclave Companies By Its By Its STATE OF MINNESOTA ) ) ss. COUNTY OF DAKOTA) The foregoing instrument was acknowledged before me this ____ day of _________, 2024, by _____________________ and _________________, the _________________ and ______________________, for and on behalf of Enclave Companies, a ____________________, by and on behalf of said _______________________. _______________________________ Notary Public This Amendment is approved and consented to by the City Council of the City of Rosemount. CITY OF ROSEMOUNT By: Jeffery D. Weisensel, Mayor And by: 2 Qbhf!489!pg!592 Erin Fasbender, City Clerk STATE OF MINNESOTA) ) ss. COUNTY OF DAKOTA) The foregoing instrument was acknowledged before me this ____ day of ___________, 2024, by Jeffery D. Weisensel and Erin Fasbender, the Mayor and City Clerk, respectively, for and on behalf of the City of Rosemount, a Minnesota corporation, by and on behalf of said corporation. Notary Public THIS INSTRUMENT WAS DRAFTED BY: City of Rosemount th 2875 145 Street West Rosemount, MN 55068 651-423-4411 3 Qbhf!48:!pg!592 Qbhf!491!pg!592 Qbhf!493!pg!592 Qbhf!4:6!pg!592 Memorandum Up;Csjbo!Fsjdltpo-!Djuz!Fohjoffs! Ojdl!Fhhfs-!Ejsfdups!pg!Qvcmjd!Xpslt! Bouipoz!Ofndfl-!Tfojps!Qmboofs! Kbof!Czspo-!Tupsn!Xbufs!Tqfdjbmjtu Gspn;Bnboeb!Tbdij-!QF Lfoesb!Gbmmpo-!QF Lsjt!Lfmmfs-!QF Ebuf;Nbsdi!25-!3135 Sf;Upxoipnft!bu!Bncfs!GjfmetQsfmjnjobszQmbu!Sfwjfx XTC!Qspkfdu!Op/!131483.111 Bmmjbou!Fohjoffsjoh!sftqpotft!up!dpnnfout!bsf!cfmpx!jo!sfe!boe!beesfttfe!po!qmbot!ebufe! 60403135/ Xf!ibwf!sfwjfxfe!uif!epdvnfout!qspwjefe!cz!Bmmjbou!Fohjoffsjohpo!Nbsdi!2-!3135/Epdvnfout! sfwjfxfe!jodmvef; Upxoipnft!bu!Bncfs!Gjfmet!QsfmjnjobszQmbu!Djwjm!Tfu-!ebufe!3038035 Beejujpobm!sfemjof!dpnnfout!bsf!qspwjefe!po!uif!tvcnjuufe!djwjm!qmbot/!Bqqmjdboutipvme!qspwjef! sftqpotft!up!fbdi!dpnnfou!boe!sfemjof!dpnnfou/!Xf!pggfs!uif!gpmmpxjoh!dpnnfout!cfmpx/!! 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Dbtujoht!ibwf!cffo!jodmvefe!jo!uif!tdifevmf!po!Tiffu!D.5/3/! f/!Dpogjsn!bmm!qspqptfe!tupsn!tfxfs!tipxo!po!uif!qmbot!xjmm!cf!qsjwbufmz!pxofe! boe!nbjoubjofe/!Jg!boz!tupsn!tfxfs!jt!qspqptfe!up!cf!qvcmjdmz!pxofe!boe! nbjoubjofe-!SDQ!xjmm!cf!sfrvjsfe!gps!uiptf!qjqft/! Tupsn!tfxfs!po!uif!tjuf!xjmm!cf!qsjwbufmz!pxofe!boe!nbjoubjofe-!boe!b!opuf!ibt! cffo!beefe!up!uif!tupsn!tfxfs!qmbo/! ! 3/!Xbufs!Rvboujuz! b/!Op!dpnnfout/! !! 4/!Sbuf0Wpmvnf!Dpouspm! b/!Op!dpnnfout/! ! Qbhf!4::!pg!592 Upxoipnft!bu!Bncfs!Gjfmet!!Qsfmjnjobsz!Qmbu!Sfwjfx! Nbsdi!25-!3135 Qbhf!6! 5/!Gsffcpbse! b/!Uif!Djuz!sfrvjsft!2/6!gffu!pg!gsffcpbse!cfuxffo!mpx!mzjoh!bsfb!FPGt!boe!cvjmejoh! pqfojoh!fmfwbujpot!!Qspwjef!cvjmejoh!pqfojoh!fmfwbujpot!boe!FPG!fmfwbujpot/! Bqqmjdbou!tipvme!dpogjsn!gsffcpbse!jt!cfjoh!nfu!gps!bmm!qspqptfe!cvjmejoht/! Uiftf!ibwf!cffo!qspwjefe/! ! 6/!Xbufs!Rvbmjuz! b/!Op!dpnnfout/! ! 7/!Fbtfnfout! b/!Dpogjsn!Cbtjo!2:29!IXM!jt!dpwfsfe!voefs!uif!qspqptfe!esbjobhf!boe!vujmjuz! fbtfnfou/!! Uif!IXM!jt!dpwfsfe!voefs!uif!qspqptf!esbjobhf!boe!vujmjuz!fbtfnfou/! ! General ! Hvjefmjoft!boe!Tuboebset/!!Jogsbtusvduvsf!dpotusvdujpo!tibmm!cf!dpnqmfufe!jo!bddpsebodf!xjui!uif! Dpotusvdujpo/! Opufe/! ! Qbhf!511!pg!592 Qbhf!512!pg!592 EXECUTIVE SUMMARY City Council Regular Meeting: June 18, 2024 AGENDA ITEM: Receive Proposals & Authorize Work - Connemara AGENDA SECTION: Trail & Akron Avenue Roundabout Professional CONSENT AGENDA Services PREPARED BY: Nick Egger, Public Works Director AGENDA NO. 6.m. ATTACHMENTS: Project Location Map, Kimley-Horn Professional APPROVED BY: LJM Services Proposal RECOMMENDED ACTION: Council is requested to authorize a contract with Kimley-Horn to perform professional services for the design, project management, and construction observation and contract administration for the upcoming Connemara Trail and Akron Avenue Roundabout project. BACKGROUND With continuing development intensification in the City north of County Road 42 and near Akron Avenue, including recent residential housing developments, as well as the Life Time Fitness club, apartments, and forthcoming commercial businesses, traffic loading at the intersection of Connemara Trail and Akron Avenue will also intensify in the near future. To address this anticipated change, the City and Dakota County are partnering to bring forward the construction of a roundabout at this intersection, with the goal of completing construction by the end of the 2026 construction season, or sooner if possible. Although Akron Avenue is the primary roadway involved and under Dakota County jurisdiction, Dakota County is unable to provide staffing resources to administer this project on the City's desired timeline. Thus, the City is taking the lead to administer a project design and management professional services contract. Staff solicited five proposals for professional services having extensive experience and expertise with this type of project, receiving five high quality proposals at the end of May. Staff from the City and Dakota County the reviewed these proposals using the request for proposals to determine which firm's proposal was best suited on multiple fronts, including project understanding, project team, schedule, and overall proposed cost of services. Ultimately, the consensus of City and County staff was to select the proposal from Kimley-Horn. Kimley-Horn is a large firm with a long-standing presence in the Twin Cities metro area, and an extensive work history on a multitude of transportation and municipal infrastructure projects, including many roundabouts. Kimley-Horn has also done a large amount of work in the immediate area of Dakota County and in Rosemount in recent years, including site design work for the Life Time project, the Roers Apartments project, on Akron Avenue north of County Road 42, and the recent signal upgrade at County Road 42 and Akron Avenue itself. The proposal was thorough, clearly conveyed a good understanding of the City's requested efforts, laid out a concise and informative work plan, a reasonable and realistic schedule for a project of this complexity and magnitude, and placed Qbhf!513!pg!592 experienced and reputable staff in charge of overseeing and managing their work, with a cost of $349,625 being very competitive out of the five proposals received. Commencement of the first stages of project design and development work would begin in the latter half of June once a contract has been executed, with initial phases of front-end public engagement occurring early this fall. RECOMMENDATION Staff recommends Council accept the proposal for professional services from Kimley-Horn. Qbhf!514!pg!592 Qbhf!515!pg!592 SF; ennoC rT aram lia ASC 24 H QSPQPTBM!GPS SPVOEBCPVU!BU!JOUFSTFDUJPO!PG DPOOFNBSB!USBJM'(Akron Avenue) RSRD06014.2024 B.2 Qbhf!529!pg!592 EXECUTIVE SUMMARY City Council Regular Meeting: June 18, 2024 AGENDA ITEM: Dakota County National Opioid Settlement Joint AGENDA SECTION: Powers Agreement CONSENT AGENDA PREPARED BY: Logan Martin, City Administrator AGENDA NO. 6.n. ATTACHMENTS: Opioid Settlement Funds APPROVED BY: LJM RECOMMENDED ACTION: Staff recommends that the City Council approve the joint powers agreement as attached. BACKGROUND The purpose of this Joint Powers Agreement (JPA) is to establish a funding relationship between the City of Rosemount and Dakota County for the disbursement of funds received via the National Opioid Settlement. The City of Rosemount joined the National Opioid Settlement along with numerous municipalities in MN. To date, over $26 billion has been awarded to the Settlement via the largest pharmaceutical companies and retail pharmacies in the US. An initial allocation of those funds has been made, causing the need for the attached JPA funding mechanisms. Because Rosemount's population falls slightly under the limit to receive a direct allocation of funds (30,000 population minimum), Dakota County will be receiving the funds and will grant them to the City of Rosemount. In total, Rosemount is eligible to receive up to $21,270. Funds can be utilized to fulfill a variety of opioid treatment, prevention, and response measures including partnering with public health to address issues, evidence-based approaches surrounding addiction, community-based wotk with stakeholders, and public safety responses required of the opioid epidemic. Specifically, Rosemount's involvement in the Dakota County Drug Task force is a critical component of our work. Dakota County is also leading efforts to respond from a public health lens, and Rosemount will certainly look to join those efforts when ready. The City Attorney has reviewed this JPA and raised a few questions that were addressed. This is likely the first of several other JPAs related to the National Opioid Settlement, as this is the first disbursement of the very large nationwide settlement. RECOMMENDATION Staff recommends that the City Council approve the joint powers agreement as attached. Qbhf!542!pg!592 Dakota County Contract # JOINT POWERS AGREEMENT BETWEEN THE COUNTY OF DAKOTA AND CITY OF ROSEMOUNT MINNESOTA This Joint Powers Agreement (“Agreement”) is entered into by and between the County of Dakota, a political subdivision of the State of Minnesota, by and through its Department of Public th Health, and the City of Rosemount, 2875 145 St W., Rosemount, MN 55068 ( “Contractor”), by and through their respective governing bodies. RECITALS WHEREAS, the County and the Contractor are governmental units as that term is defined in Minn. Stat. §471.59; WHEREAS, under Minn. Stat. §471.59, subd.1, two or more governmental units may enter into an agreement to cooperatively exercise any power common to the contracting Parties, and one of the participating governmental units may exercise one of its powers on behalf of the other governmental units; WHEREAS, the County has received funds from the National Opioid Settlement; WHEREAS, the County is permitted to make grants of Opioid Settlement Funds to recipients who spend the funds in compliance with the Amended Minnesota Opioids State-Subdivision Memorandum of Agreement (MOA); and WHEREAS, the County is providing Contractor with Opioid Settlement Funds described herein based the grant expenditure requirements outlined in Exhibit 2, Service Grid. NOW, THEREFORE, in consideration of the mutual promises and covenants herein, the County and Contractor hereby agree as follows: 1.Effective Date. This Agreement shall be effective as of the dates of signature by the parties through July 1, 2026. 2.Purpose. The purpose of this Agreement is to provide Opioid Settlement Funds from the County to the Contractor. Such funds shall be used by the Contractor solely for the purposes described in Exhibit 2, Service Grid. 3.Contractor’s obligations under Opioid Settlement Agreements. The grant funds provided to Contractor under this agreement are subject to the terms and conditions contained in both the Amended Minnesota Opioids State-Subdivision Memorandum of Agreement document (“MOA”), which can be found at: https://www.ag.state.mn.us/opioids/docs/MN_MoA.pdf, and the Reporting and Compliance Addendum document, which can be found at: https://www.ag.state.mn.us/opioids/docs/MN_MOA_ReportingAddendum.pdf (“Addendum to MOA”). Contractor agrees to comply with all terms and conditions that are applicable to Participating Local Governments, recipients and grantees under such MOA and Addendum. In accordance with Part III., Section D of the MOA, Participating Local Governments may make contracts with or grants to a nonprofit, charity, or other entity with Opioid Settlement Funds. Dakota County Contract # P a g e | 1 of Qbhf!543!pg!592 Dakota County Contract # Under the Addendum to MOA, Part I. Section f, a Participating Local Government that receives Opioid Settlement Funds and grants those funds to subrecipients or grantees, including to other Local Governments, is responsible for monitoring and tracking the distribution and use of those funds to satisfy the entity’s reporting obligations. Contractor therefore must comply with such monitoring and tracking requirements for the funds it receives under this Agreement. Pursuant to the Addendum to MOA Part II, Section b, all grantees and subrecipients must comply with Minnesota Statutes section 16C.05, subdivision 5. Subrecipients and grantees must also comply with the Minnesota Government Data Practices Act, as provided by Minnesota Statutes section 13.05, subdivision 11.” Under Section C, all Participating Local Governments must maintain, for a period of at least six years, records of Opioid Settlement Fund expenditures and documents underlying those expenditures. 4.County Obligations. The County agrees to reimburse the Contractor in an amount not to exceed $ 21,279.00 for costs incurred in performing services fulfilling the Purpose described above from the Effective Date through July 1, 2026. 5.Reimbursement and Reporting. After this Agreement has been executed by both parties, the Contractor may claim reimbursement for expenditures incurred in connection with the performance of activities that are eligible for reimbursement in accordance with this Agreement. The County will reimburse the Contractor within 45 calendar days of the Contractor’s submission of invoices to the County. Invoices must be submitted using the form in Exhibit 3. All requests for reimbursement must be submitted as outlined in Exhibit 2, Service Grid. The Contractor must certify that the requested reimbursements are accurate, appropriate and eligible in accordance with the Amended Minnesota Opioids State-Subdivision Memorandum of Agreement (MOA), which states the following in part: 1.Opioid Settlement Funds can be used for a purpose when the Governing Body includes in its budget or passes a separate resolution authorizing the expenditure of a stated amount of Opioid Settlement Funds for that purpose or those purposes during a specified period of time. 2.The budget or resolution must (i) indicate that it is an authorization for expenditures of opioid settlement funds; (ii) state the specific strategy or strategies the county or city intends to fund, using the item letter and/or number in Exhibit A to identify each funded strategy, if applicable; and (iii) state the amount dedicated to each strategy for a stated period of time. 6.Authorized Representatives. The following named persons are designated as the Authorized Representatives of the parties for purposes of this Agreement. These persons have authority to bind the party they represent and to consent to modifications only to the extent authorized by a specific resolution of the party’s governing board. Notice required to be provided pursuant this Agreement shall be provided to the following named persons and addresses unless otherwise stated in this Agreement, or in a modification to this Agreement. The County's Authorized Representative is: Marti Fischbach, Community Services Director Telephone: 651-554-5742 Email: Marti.Fischbach@co.dakota.mn.us Dakota County Contract # P a g e | 2 of Qbhf!544!pg!592 Dakota County Contract # Liz Oberding, has the responsibility to monitor the Contractor’s performance pursuant to this Agreement and the authority to approve invoices submitted for reimbursement. The Contractor’s Authorized Representative is: Name, address Telephone: Email: The parties shall provide written notification to each other of any change to the Authorized Representative. Such written notification shall be effective to change the designated liaison under this Agreement, without necessitating an amendment of this Agreement. 7.Assignment. The Contractor may neither assign nor transfer any rights or obligations under this Agreement without the prior consent of the County and a fully executed assignment agreement, executed by the County and the Contractor. 8.Use of Subcontractors. The Contractor shall not engage subcontractors under this Agreement without the written consent of the County. It is the Contractor’s responsibility to make sure all subcontractors are subject to the provisions of this Agreement that are applicable to the Contractor. 9.Indemnification. To the fullest extent permitted by law, Contractor agrees to indemnify the County, its officers, employees, agents, and others acting on its behalf and to hold them harmless and defend and protect them from and against any and all loss, damage, liability, cost and expense, specifically including reasonable attorneys’ fees and other costs and expenses of defense, for any actions, claims or proceedings of any sort which are caused by any act or omission of Contractor, its officers, employees, agents, subcontractors, invitees, or any other person(s) or entity(ies) for whose acts or omissions Contractor may be legally responsible. Nothing herein shall be construed as a waiver by Contractor of any of the immunities or limitations of liability to which it may be entitled pursuant to Minn. Stat. Ch. 466 or any other statute or law. 10.Insurance Terms. In order to protect itself and to protect the County under the indemnity provisions set forth above, Contractor shall, at its expense, procure and maintain policies of insurance covering the term of this Agreement. All retentions and deductibles under such policies shall be paid by the Contractor. 11.Audit. The Contractor shall maintain books, records, documents and other evidence pertaining to the costs or expenses associated with the work performed pursuant to this Agreement. Upon request the Contractor shall allow the County, Legislative Auditor or the State Auditor to inspect, audit, copy or abstract all of the books, records, papers or other documents relevant to this Agreement. The Contractor shall use generally accepted accounting principles in the maintenance of such books and records, and shall retain all of such books, records, documents and other evidence for a period of six (6) years from the date of the completion of the activities funded by this Agreement. 12.Data Practices. The Contractor agrees with respect to any data that it possesses regarding the Agreement to comply with all of the provisions of the Minnesota Government Data Practices Act contained in Minnesota Statutes Chapter 13, as the same may be amended from time to time. Dakota County Contract # P a g e | 3 of Qbhf!545!pg!592 Dakota County Contract # 13.Relationship of the Parties. Nothing contained in this Agreement is intended or should be construed as creating or establishing the relationship of co-partners or joint ventures between the County and the Contractor, nor shall the County be considered or deemed to be an agent, representative or employee of the Contractor in the performance of this Agreement. Personnel of the Contractor or other persons while engaging in the performance of this Agreement shall not be considered employees of the County and shall not be entitled to any compensation, rights or benefits of any kind whatsoever. 14.Governing Law, Jurisdiction and Venue. Minnesota law, without regard to its choice-of-law provisions, governs this Agreement. Venue for all legal proceedings arising out of this Agreement, or its breach, must be with the appropriate state court with competent jurisdiction in Dakota County. 15.Compliance with Law. The Contractor agrees to conduct its work under this Agreement in compliance with all applicable provisions of federal, state, and local laws, ordinances, or regulations, and further agrees to comply with Exhibit 1, Standard Assurances. The Contractor is responsible for obtaining and complying with all federal, state, or local permits, licenses, and authorizations necessary for performing the work. 16.Default and Remedies. (a)Events of Default. The following shall, unless waived in writing by the County, constitute an event of default under this Agreement: If the Contractor fails to fully comply with any material provision, term, or condition contained in this Agreement. (b)Notice of Event of Default and Opportunity to Cure. Upon the County's giving the Contractor written notice of an event of default, the Contractor shall have thirty (30) calendar days in which to cure such event of default, or such longer period of time as may be reasonably necessary so long as the Contractor is using its best efforts to cure and is making reasonable progress in curing such events of default (the “Cure Period”). In no event shall the Cure Period for any event of default exceed two (2) months. Within ten (10) calendar days after receipt of notice of an event of default, the Contractor shall propose in writing the actions that the Contractor proposes to take and the schedule required to cure the event of default. (c) Remedies. Upon the Contractor’s failure to cure an event of default within the Cure Period, the County may enforce any or all of the following remedies, as applicable: (1)The County may refrain from disbursing the settlement monies; provided, however, the County may make such a disbursement after the occurrence of an event of default without thereby waiving its rights and remedies hereunder. (2)The County may enforce any additional remedies it may have in law or equity. (3)The County may terminate this Agreement and its obligation to provide funds under this Agreement for cause by providing thirty (30) days’ written notice to the Contractor. Such notice to terminate for cause shall specify the circumstances warranting termination of the Agreement. Cause shall be a material breach of this Agreement and any supplemental agreement or modification to this Agreement or an event of default. Notice of Termination Dakota County Contract # P a g e | 4 of Qbhf!546!pg!592 Dakota County Contract # shall be made by certified mail or personal delivery to the Authorized Representative of the other Party. For purposes of termination and default, all days are calendar days. 17.Non-Appropriation. Notwithstanding any provision of this Agreement to the contrary, this Agreement may be terminated immediately by the County in the event sufficient funds from the County, State, Federal or other sources are not appropriated, obtained and continued at least the level relied on for the funding of this Agreement, and the non-appropriation of funds did not result from any act or bad faith on the part of the County. 18.Ownership of Materials and Intellectual Property Rights. (a)Except as otherwise required by Minnesota or Federal Law, the County agrees to, and hereby does, assign all rights, title and interest it may have in the materials conceived or created by the Contractor, or its employees or subgrantees, and which arise out of the performance of this Agreement, including any inventions, reports, studies, designs, drawings, specifications, notes, documents, software and documentation, computer-based training modules, electronically, magnetically or digitally recorded material, and other work in whatever form (“Materials”). (b)The Contractor represents and warrants that Materials produced or used under this Agreement do not and will not infringe upon any intellectual property rights of another. Contractor shall indemnify and defend the County, at its expense, from any action or claim brought against the County to the extent that it is based on a claim that all or parts of the Materials infringe upon the intellectual property rights of another. 19.Exhibits. The following exhibits are attached to and incorporated within this Subgrant Agreement. Exhibit 1: Standard Assurances; Exhibit 2: Service Grid; Exhibit 3: Invoice Form. 21.Waiver. If the County fails to enforce any provision of this Agreement, that failure shall not result in a waiver of the right to enforce the same or another provision of this Agreement. 22.Complete Agreement. This Agreement and Exhibits contain all negotiations and agreements between the County and the Contractor. Any amendment to this Agreement must be in writing and executed by the County and the Contractor. No other understanding regarding this Agreement, whether written or oral, may be used to bind either party. In the event of a conflict between the terms of any Exhibit and the body of this Agreement, this Agreement shall control. Dakota County Contract # P a g e | 5 of Qbhf!547!pg!592 Dakota County Contract # IN WITNESS WHEREOF, the parties have executed this Agreement on the dates indicated below. Approved as to form:COUNTY OF DAKOTA By: Assistant County Attorney/Date Title: Date: Dakota County Contract Dakota County BR 22- CITY OF ROSEMOUNT, MINNESOTA CONTRACTOR By: Title: Date: Dakota County Contract # P a g e | 6 of Qbhf!548!pg!592 Dakota County Contract # EXHIBIT 1 STANDARD ASSURANCES 1.NON-DISCRIMINATION. During the performance of this Contract, the Contractor shall not unlawfully discriminate against any employee or applicant for employment because the person is a member of a protected class under, and as defined by, federal law or Minnesota state law including, but not limited to, race, color, creed, religion, sex, gender, gender identity, pregnancy, national origin, disability, sexual orientation, age, familial status, marital status, veteran’s status, or public assistance status. The Contractor will take affirmative action to ensure that applicants are employed and that employees are treated during employment without unlawful discrimination.. Such action shall include, but not be limited to the following: employment, upgrading, demotion, or transfer; recruitment or recruitment advertising; layoff or termination; rates of pay or other forms of compensation; and selection for training, including apprenticeship. The Contractor agrees to post in conspicuous places, available to employees and applicants for employment, notices which set forth the provisions of this nondiscrimination clause. The Contractor will, in all solicitations or advertisements for employees placed by or on behalf of Contractor, state that all qualified applicants will receive consideration for employment without regard to race, creed, color, religion, sex, national origin, disability, sexual orientation, age, marital status, veteran’s status, or public assistance status. No funds received under this Contract shall be used to provide religious or sectarian training or services. The Contractor shall comply with any applicable federal or state law regarding non-discrimination. The following list includes, but is not meant to limit, laws which may be applicable: A.The Equal Employment Opportunity Act of 1972, as amended, 42 U.S.C. § 2000e et seq. which prohibits discrimination in employment because of race, color, religion, sex, or national origin. B.Equal Employment Opportunity-Executive Order No.11246, 30 FR 12319, signed September 24, 1965, as amended, which is incorporated herein by reference, and prohibits discrimination by U.S. Government contractors and subcontractors because of race, color, religion, sex, or national origin. C.The Rehabilitation Act of 1973, as amended, 29 U.S.C. § 701 et seq. and 45 C.F.R. 84.3 (J) and (K) implementing Sec. 504 of the Act which prohibits discrimination against qualified handicapped persons in the access to or participation in federally-funded services or employment. D.The Age Discrimination in Employment Act of 1967, 29 U.S.C. § 621 et seq. as amended, and Minn. Stat. § 181.81, which generally prohibit discrimination because of age. E.The Equal Pay Act of 1963, as amended, 29 U.S.C. § 206(d), which provides that an employer may not discriminate on the basis of sex by paying employees of different sexes differently for the same work. F.Minn. Stat. Ch. 363A, as amended, which generally prohibits discrimination because of race, color, creed, religion, national origin, sex, marital status, status with regard to public assistance, disability, sexual orientation, or age. G.Minn. Stat. § 181.59 which prohibits discrimination against any person by reason of race, creed, or color in any state or political subdivision contract for materials, supplies, or construction. Violation of this section is a misdemeanor and any second or subsequent violation of these terms may be cause for forfeiture of all sums due under the Contract. H.Americans with Disabilities Act of 1990, 42 U.S.C. §§ 12101 through 12213, 47 U.S.C. §§ 225, 611, with regulations at 29 C.F.R. § 1630, which prohibits discrimination against qualified individuals on the basis of a disability in term, condition, or privilege of employment. I.Title VI of the Civil Rights Act of 1964, 42 U.S.C. 2000d, et seq. and including 45 CFR Part 80, prohibits recipients, including their contractors and subcontractors, of federal financial assistance from discriminating on the basis of race, color or national origin which includes not discriminating against those persons with limited English proficiency. J.The Pregnancy Discrimination Act of 1978, which amended Title VII of the Civil Rights Act of 1964, 42 U.S.C. §§ 2000e et seq which prohibits discrimination on the basis of pregnancy, childbirth, or related medical conditions. K.Equal Protection of the Laws for Faith-based and Community Organizations-Executive Order No. 13279, signed December 12, 2002 and as amended May 3, 2018. Prohibits discrimination against grant seeking organizations on the basis of religion in the administration or distribution of federal financial assistance under social service programs, including grants and loans. L. Vietnam Era Veterans’ Readjustment Assistance Act of 1974, as amended, 38 U.S.C. 4212, with regulations at 41 C.F.R. Part 60-250, which prohibits discrimination in employment against protected veterans. Dakota County Contract # P a g e | 7 of Qbhf!549!pg!592 Dakota County Contract # 2.DATA PRIVACY. For purposes of this Contract, all data created, collected, received, stored, used, maintained, or disseminated by Contractor in the performance of this Contract are subject to the requirements of the Minnesota Government Data Practices Act, Minn. Stat. Ch. 13, (“MGDPA”) and the Minnesota Rules implementing the MGDPA. Contractor must comply with the MGDPA as if it were a governmental entity. The remedies in Minn. Stat. § 13.08 apply to the Contractor. Contractor does not have a duty to provide access to public data to a data requestor if the public data are available from the County, except as required by the terms of this Contract. If Contractor is a subrecipient of federal grant funds under this Contract, it will comply with the federal requirements for the safeguarding of protected personally identifiable information (“Protected PII”) as required in the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, 2 CFR Part 200, and the County Protected PII procedures, which are available upon request. Additionally, Contractor must comply with any other applicable laws on data privacy. All subcontracts shall contain the same or similar data practices compliance requirements. 3.RECORDS DISCLOSURE/RETENTION. Contractor's bonds, records, documents, papers, accounting procedures and practices, and other evidences relevant to this Contract are subject to the examination, duplication, transcription, and audit by the County and either the Legislative or State Auditor, pursuant to Minn. Stat. § 16C.05, subd. 5. Such evidences are also subject to review by the Comptroller General of the United States, or a duly authorized representative, if federal funds are used for any work under this Contract. The Contractor agrees to maintain such evidences for a period of six (6) years from the date services or payment were last provided or made or longer if any audit in progress requires a longer retention period. 4.WORKER HEALTH, SAFETY AND TRAINING. Contractor shall be solely responsible for the health and safety of its employees in connection with the work performed under this Contract. Contractor shall make arrangements to ensure the health and safety of all subcontractors and other persons who may perform work in connection with this Contract. Contractor shall ensure all personnel of Contractor and subcontractors are properly trained and supervised and, when applicable, duly licensed or certified appropriate to the tasks engaged in under this Contract. Each Contractor shall comply with federal, state, and local occupational safety and health standards, regulations, and rules promulgated pursuant to the Occupational Health and Safety Act which are applicable to the work to be performed by Contractor. 5.PROHIBITED TELLECOMMUNICATIONS EQUIPMENT/SERVICES. If Contractor is a subrecipient of federal grant funds under this Contract, Contractor certifies that, consistent with Section 889 of the John S. McCain National Defense Authorization Act for Fiscal Year 2019, Pub. L. 115-232 (Aug. 13, 2018) (the “Act”), and 2 CFR § 200.216, Contractor will not use funding covered by this Contract to procure or obtain, or to extend, renew, or enter into any contract to procure or obtain, any equipment, system, or service that uses "covered telecommunications equipment or services" (as that term is defined in Section 889 of the Act) as a substantial or essential component of any system or as critical technology as part of any system. Contractor will include this certification as a flow down clause in any agreement related to this Contract. 6.CONTRACTOR GOOD STANDING. If Contractor is not an individual, Contractor must be registered to do business in Minnesota with the Office of the Minnesota Secretary of State and shall maintain an active/in good standing status with the Office of the Minnesota Secretary of State, and shall notify County of any changes in status within five calendar days of such change. Business entities formed under the laws of a jurisdiction other than Minnesota must maintain a certificate of authority (foreign corporations, limited liability companies, limited partnerships, and limited liability limited partnerships), or a statement of foreign qualification (foreign limited liability partnerships), or a statement of partnership authority (general partnerships). See Minn. Stat. §§ 303.03 (corporations); 322C.0802 (limited liability companies); 321.0902 and 321.0907 (foreign limited partnership); 321.0102(7) (foreign limited liability limited partnerships); 323A.1102(a) (foreign limited liability partnership); 321.0902 and 321.0907 (foreign general partnerships). 7.CONTRACTOR DEBARMENT, SUSPENSION, AND RESPONSIBILITY CERTIFICATION. Federal Regulation 45 CFR 92.35 prohibits the State/Agency from purchasing goods or services with federal money from vendors who have been suspended or debarred by the federal government. Similarly, Minn. Stat. § 16C.03, subd. 2 provides the Commissioner of Administration with the authority to debar and suspend vendors who seek to contract with the State/Agency. Vendors may be suspended or debarred when it is determined, through a duly authorized hearing process, that they have abused the public trust in a serious manner. Dakota County Contract # P a g e | 8 of Qbhf!54:!pg!592 Dakota County Contract # By signing this Contract, the Contractor certifies that it and its principals* and employees: A.Are not presently debarred, suspended, proposed for debarment, declared ineligible, or voluntarily excluded from transacting business by or with any federal, state, or local governmental department or agency; and B.Have not within a three (3) year period preceding this Contract: 1) been convicted of or had a civil judgment rendered against them for commission of fraud or a criminal offense in connection with obtaining, attempting to obtain, or performing a public (federal, state, or local) transaction or contract; 2) violated any federal or state antitrust statutes; or 3) committed embezzlement, theft, forgery, bribery, falsification or destruction of records, making false statements, or receiving stolen property; and C.Are not presently indicted or otherwise criminally or civilly charged by a governmental entity for: 1) commission of fraud or a criminal offense in connection with obtaining, attempting to obtain, or performing a public (federal, state, or local) transaction; 2) violating any federal or state antitrust statutes; or 3) committing embezzlement, theft, forgery, bribery, falsification or destruction of records, making false statements, or receiving stolen property; and D.Are not aware of any information and possess no knowledge that any subcontractor(s) that will perform work pursuant to this Contract are in violation of any of the certifications set forth above; and E.Shall immediately give written notice to the Authorized Representative should Contractor come under investigation for allegations of fraud or a criminal offense in connection with obtaining, or performing a public (federal, state, or local government) transaction; violating any federal or state antitrust statutes; or committing embezzlement, theft, forgery, bribery, falsification or destruction of records, making false statements, or receiving stolen property. *“Principals” for the purposes of this certification means officers; directors; owners; partners; and persons having primary management or supervisory responsibilities within a business entity (e.g. general manager; plant manager; head of a subsidiary, division, or business segment and similar positions). 8.HEALTH DATA PRIVACY. When applicable to the Contractor’s duties under this Contract, the Contractor agrees to comply with the requirements of the Health Insurance Portability and Accountability Act (HIPAA), the Health Information Technology for Economic and Clinical Health Act (HITECH), Minnesota Health Records Act, and any other applicable health data laws, rules, standards, and requirements in effect during the term of this Contract. 9.APPEALS. The Contractor shall assist the County in complying with the provisions of Minn. Stat. § 256.045, Administrative and Judicial Review of Human Services Matters, if applicable. 10.REPORTING. Contractor shall comply with the provisions of the "Child Abuse Reporting Act", Minn. Stat. § 626.556, as amended, and the "Vulnerable Adult Reporting Act", Minn. Stat. § 626.557, as amended, and any rules promulgated by the Minnesota Department of Human Services, implementing such Acts. 11.PSYCHOTHERAPISTS. Contractor has and shall continue to comply with the provisions of Minn. Stat. Ch. 604, as amended, with regard to any currently or formerly employed psychotherapists and/or applicants for psychotherapist positions. 12.EXCLUDED MEDICAL ASSISTANCE PROVIDERS. By signing this contract, Provider certifies that it is not excluded. 42 U.S.C. § 1397 et seq. (subch. XX) of the Social Security Act. 13.MDHS THIRD-PARTY BENEFICIARY. The following applies to contracts related to adult mental health services; see Minn. Stat. § 245.466, subd. 2. Contractor acknowledges and agrees that the Minnesota Department of Human Services is a third-party beneficiary and as a third-party beneficiary, is an affected party under this Contract. Contractor specifically acknowledges and agrees that the Minnesota Department of Human Services has standing to and may take any appropriate administrative action or sue Contractor for any appropriate relief in law or equity, including, but not limited to, rescission, damages, or specific performance of all or any part of the Contract between the County Board and Contractor. Contractor specifically acknowledges that the County Board and the Minnesota Department of Human Services are entitled to and may recover from Contractor reasonable attorneys' fees and costs and disbursements associated with any action taken under this paragraph that is successfully maintained. This provision shall not be construed to limit the rights of any party to the Contract or any other third Dakota County Contract # P a g e | 9 of Qbhf!551!pg!592 Dakota County Contract # party beneficiary, nor shall it be construed as a waiver of immunity under the Eleventh Amendment to the United States Constitution or any other waiver of immunity. (Minn. Stat. § 245.466, subd. 3; Minn. R. 9525.1870, subp. 2). Directions for Online Access to Excluded Providers To ensure compliance with this regulation, identification of excluded entities and individuals can be found on the Office of Inspector General (OIG) website at https://oig.hhs.gov/exclusions/exclusions_list.asp Attycv/Exh SA (Rev. 1-23) Dakota County Contract # P a g e | 10 of Qbhf!552!pg!592 Dakota County Contract # EXHIBIT 2 – Service Grid Purpose On October 3, 2023, County held a board workshop to discuss next steps related to the opioid response. As a part of that meeting, Public Health requested the provision of Opioid Settlement funding to cities in Dakota County with populations between 10,000 and 30,000, which includes Contractor, to support eligible activities in accordance with the Amended Minnesota Opioids State-Subdivision Memorandum of Agreement funded through the National Opioid Settlement Funds. Goal Provide Contractor with access to opioid settlement funds Service Expectations Contractor may only use these funds in accordance with the Amended Minnesota Opioids State-Subdivision Memorandum Of Agreement and Minnesota Opioids State-Subdivision Memorandum of Agreement Reporting and Compliance Addendum found at the following links: o https://www.ag.state.mn.us/opioids/docs/MN_MoA.pdf o https://www.ag.state.mn.us/opioids/docs/MN_MOA_ReportingAddendum.pdf Process Measures In accordance with the Amended Minnesota Opioids State-Subdivision Memorandum of Agreement (MOA), the process for drawing from special revenue funds is as follows. 1.Opioid Settlement Funds can be used for a purpose when the Governing Body includes in its budget or passes a separate resolution authorizing the expenditure of a stated amount of Opioid Settlement Funds for that purpose or those purposes during a specified period of time. 2.The budget or resolution must (i) indicate that it is an authorization for expenditures of opioid settlement funds; (ii)state the specific strategy or strategies the County or Contractor intends to fund, using the item letter and/or number in Exhibit A to identify each funded strategy, if applicable; and (iii) state the amount dedicated to each strategy for a stated period of time. In accordance with Part III., Section D of the MOA, grant making is considered allowable such that participating Local Governments may make contracts with or grants to a nonprofit, charity, or other entity with Opioid Settlement Funds. Furthermore, under the Minnesota Opioids State-Subdivision Memorandum of Agreement Reporting and Compliance Addendum under Part I. Section F. “any Participating Local Government that directly receives Opioid Settlement Funds and grants those funds to subrecipients or grantees, including other Local Governments, is responsible for monitoring and tracking the distribution and use of those funds to satisfy the entity’s reporting obligations.” All grantees will further be “subject to audit and Data Practices Act. All contracts and pass-through disbursements of Opioid Settlement Funds to subrecipients or grantees must comply with Minnesota Statutes section 16C.05, subdivision 5. Subrecipients or grantees must comply with the Minnesota Government Data Practices Act, as provided by Minnesota Statutes section 13.05, subdivision 11.” Given these allowances, Contractor will be required to adhere to the process for drawing from special revenue funds, as outlined in the Part III, Section C of the MOA, which states City Council resolution is required for authorization of expenditures of Opioid Settlement funds. Dakota County Contract # P a g e | 11 of Qbhf!553!pg!592 Dakota County Contract # Outcome Measures Contractor must abide by the measures outlined in the Minnesota Opioids State-Subdivision Memorandum Of Agreement Reporting And Compliance Addendum o https://www.ag.state.mn.us/opioids/docs/MN_MOA_ReportingAddendum.pdf Reporting Contractor must abide by the measures outlined in the Minnesota Opioids State-Subdivision Memorandum Of Agreement Reporting And Compliance Addendum o https://www.ag.state.mn.us/opioids/docs/MN_MOA_ReportingAddendum.pdf Reporting is based on expenditures made during the calendar year (January-December) and should be due from cities no later than Feb. 15 of the following year. Reporting is required in accordance to the DHS reporting addendum Appendix A o https://www.ag.state.mn.us/opioids/docs/MN_MOA_ReportingAddendum.pdf (found on last page) County Responsibilities County will be responsible for submitting required reporting to DHS by March 31, annually. Facilitate opportunities for Public Health staff to provide feedback on related strategies and work related to the expenditure of Opioid Settlement Funds Collaboratively plan strategy and logistics for successful expenditure of Opioid Settlement Funds Process invoices for the reimbursement of the use of funds Billing Procedures County will be responsible for the processing of reimbursements for the use of funds Invoice provided as Exhibit 3, shall be submitted to PHInvoices@co.dakota.mn.us via email. Include the specific city council resolution approving the expenditure for opioid settlement funds to this invoice The resolution must: (i)indicate that it is an authorization for expenditures of opioid settlement funds; (ii)state the specific strategy or strategies the county or city intends to fund, using the item letter and/or number in Exhibit A to identify each funded strategy, if applicable; and (iii)state the amount dedicated to each strategy for a stated period of time The County shall make payment to Contractor within forty-five (45) days of the date on which the invoice is received, and services are accepted by the County. If the invoice is incorrect, defective, or otherwise improper, the County will notify Contractor within ten (10) days of receiving the incorrect invoice. Upon receiving the corrected invoice from Contractor, the County will make payment within forty-five (45) days. Late Request for Payments. The County has an absolute right to refuse payment on invoices received or postmarked more than ninety (90) days after the date that invoiced services were performed Inclusion, Diversity & Equity The County embraces and supports person-centered practices and expects contractors to do the same. Person-centered practices are structured in a way to support a client’s comfort and ability to express choice, control, and direction in all aspects of service delivery and support. While the nature of some services and service deliveries is such that it must account for factors beyond the client’s choice, control and direction, including, but not limited to, the terms of this Contract, court orders, the safety of the client and others, and governing law, the County values consideration of the client’s perspective, knowing that services are more efficient and effective when aligned with client choice. Dakota County Contract # P a g e | 12 of Qbhf!554!pg!592 Dakota County Contract # \[For more information, refer to Person-Centered, Informed Choice and Transition Protocol, Minnesota Department of Human Services, issued 3/27/17 and updates.\] The County further recognizes that pervasive racism, discrimination and other institutional and community biases, as well as harm from historical trauma, are experienced by cultural communities and that this may contribute to overrepresentation of cultural communities in some County services. Appropriate service delivery often requires open discussion considering the real-life experiences of the people served, paying attention to the impact of pervasive racism and bias. At the referral level, it means inquiring with families about how to integrate their family or individual culture into service delivery. At the service level, it includes attention to outcomes for families receiving services in order to assess whether effectiveness differs in cultural communities and responding to any differences. It is expected that while performing services for the County, the Contractor shall abstain from unacceptable behaviors including, but not limited to: Racial, ethnic or discriminatory jokes or slurs; Hostile, condemning, or demeaning communications, both verbal and written; Behavior demonstrating disrespect, dishonesty, intimidation, or disruption to the work relationship; and Retaliation against any person who reports or addresses unacceptable behavior. It is the responsibility of the Contractor to ensure staff delivering services for the County are aware of these expectations and trained as needed to ensure respectful, cooperative and professional conduct in interactions with County staff and clients. If the County experiences or receives a report of an unacceptable behavior, it will share the report with Contractor. The Contractor must inform the County of steps taken to remedy the unacceptable behavior within ten (10) working days. If the unacceptable behavior persists, the County may terminate the Contract pursuant to the termination provision in the Contract. Dakota County Contract # P a g e | 13 of Qbhf!555!pg!592 Dakota County Contract # Exhibit 3 - Invoice Form Invoice #:Invoice Date: Contract #: Project Name: Opioid Settlement Funds Remit to:Bill to: City of Rosemount Dakota County through its Public Health Attn:Department Email: Attn: PH Invoices Phone: Email: PHInvoices@co.dakota.mn.us Phone: 651-554-6000 Instructions: 1.Attach the specific city council resolution approving the expenditure for opioid settlement funds to this invoice The resolution must: (iii)indicate that it is an authorization for expenditures of opioid settlement funds; (iv)state the specific strategy or strategies the county or city intends to fund, using the item letter and/or number in Exhibit A to identify each funded strategy, if applicable; and (iii)state the amount dedicated to each strategy for a stated period of time. 2. Note the letter and/or number from Exhibit A of the MOA in the table below Detailed description of goods or services purchaseTotal Price Strategy in accordance to Exhibit A of the MOA (List of Opioid Remediation Uses) Ex: Section F, Number 5.1 Invoices and receipts should be emailed to PHInvoices@co.dakota.mn.us Dakota County Contract # P a g e | 14 of Qbhf!556!pg!592 EXECUTIVE SUMMARY City Council Regular Meeting: June 18, 2024 AGENDA ITEM: Request by SKB Environmental for an extension of AGENDA SECTION: their current Interim Use Permit. PUBLIC HEARINGS PREPARED BY: Anthony Nemcek , Senior Planner AGENDA NO. 7.a. ATTACHMENTS: Resolution, Site Location, Current Interim Use APPROVED BY: LJM Permit RECOMMENDED ACTION: Motion to adopt a resolution approving an extension of the 2018 Interim Use Permit for SKB Environmental until December 31, 2024. BACKGROUND The City Council approved SKB’s current Interim Use Permit (IUP) in 2018, with a term of 5 years and an expiration date in November 2023. Well ahead of that expiration date, the applicant applied for and Council approved a new IUP that included an expansion of the current operation. That approval was conditioned on receiving all necessary permits from the Minnesota Pollution Control Agency (MPCA). In October 2023, as the expiration date of the original IUP was drawing near, the applicant requested an extension of the IUP as MPCA approvals were taking longer than expected due to staff turnover. While progress has been made with the MPCA, SKB is requesting another extension of its existing IUP until the end of 2024. SKB has a draft permit from the permit engineer at MPCA that is being reviewed. They are awaiting the hydrogeology sections of the permits, and they've had ongoing dialogue during the permitting process. Following the MPCA’s issuance of a permit, Dakota County needs to issue the license for the expansion. The issuance of the permit by the County is estimated to take 30-45 days. Until the permit is issued, the latest interim use permit will not be in effect. An extension of the IUP that is currently in effect is necessary to ensure SKB can continue its operation while the MPCA finalizes its review of the expansion. SKB has requested the current IUP be extended to December 31, 2024. Section 11-10-8 of the City Code allows the Council, after a public hearing, to modify standards or conditions of interim use permits, including extending the term of a permit so long as such modification “will not impair the intent and purpose of such standards or conditions and is consistent with reasonable enjoyment of adjacent property.” The extension of the term of the current IUP would not permit any changes to ’s current operation. RECOMMENDATION Staff recommends an extension of the IUP to allow SKB time to work through the state and county permitting processes. Qbhf!557!pg!592 CITY OF ROSEMOUNT DAKOTA COUNTY, MINNESOTA RESOLUTION 2024-XX A RESOLUTION APPROVING AN EXTENSION OF THE SKB ENVIRONMENTAL INTERIM USE PERMIT FOR THE OPERATION OF A WASTE FACILITY. WHEREAS, the City of Rosemount received request from SKB Environmental, Inc. (SKB) for an extension of the term of the Interim Use Permit (IUP) associated their waste facility located at 13425 Courthouse Boulevard, Rosemount, Minnesota; and WHEREAS, the IUP allows the disposal of industrial waste, municipal solid waste (MSW) incinerator ash, and construction and demolition debris and the operation of a recycling and transfer facility handling the previously mentioned wastes along with MSW; and WHEREAS, the City Code allows t he council, after public hearing, to modify standards or conditions required for the IUP, provided, that such modification will not impair the intent and purpose of such standards or conditions and is consistent with reasonable enjoyment of adjacent property; and WHEREAS, on June 18, 2024, the City Council of the City of Rosemount held a public hearing to review the modification of the IUP from SKB. NOW, THEREFORE, BE IT RESOLVED, the Council of the City of Rosemount hereby approves an extension of the term of the IUP for SKB Environmental waste facility located at 13425 Courthouse Boulevard, Rosemount, Minnesota, subject to the conditions in the Interim Use Permit Reissuance to SKB, Inc. Minnesota Industrial Containment Facility and including the conditions as follows: 1)The Interim Use Permit shall expire on December 31, 2024. 2)The Interim Use Permit approved by Council in 2022 shall not go into effect until all necessary permits required by the MPCA and Dakota County are granted and the IUP is fully executed. th ADOPTED this 18 day of June, 2024 by the City Council of the City of Rosemount. __________________________________________ Jeffery D. Weisensel, Mayor ATTEST: ___________________________________ Erin Fasbender, City Clerk Qbhf!558!pg!592 Qbhf!559!pg!592 Qbhf!55:!pg!592 Qbhf!561!pg!592 Qbhf!562!pg!592 Qbhf!563!pg!592 Qbhf!564!pg!592 Qbhf!565!pg!592 Qbhf!566!pg!592 Qbhf!567!pg!592 Qbhf!568!pg!592 Qbhf!569!pg!592 Qbhf!56:!pg!592 Qbhf!571!pg!592 Qbhf!572!pg!592 EXECUTIVE SUMMARY City Council Regular Meeting: June 18, 2024 AGENDA ITEM: Receive Bids, Award Contract, Declare Costs to be AGENDA SECTION: Assessed, and Set the Assessment Hearing for the NEW BUSINESS Aspen Avenue Extension Project, City Project 2024- 02 PREPARED BY: Nick Egger, Public Works Director AGENDA NO. 9.a. ATTACHMENTS: Map, Resolution - Award Contract - Aspen Avenue APPROVED BY: LJM Extension, Resolution - Declare Costs to be Assessed & Set Assessment Hearing - Aspen Avenue Extension RECOMMENDED ACTION: Adopt two resolutions: 1. Receiving Bids, and Awarding Contract 2. Declare Costs to be Assessed and Setting the Assessment Hearing BACKGROUND The City solicited bids for the Aspen Avenue Extension project, City Project 2024-02, during the month of April, receiving twelve bids on April 30th. This project will construct a new street, municipal water, sanitary sewer, and storm sewer utilities, and pedestrian trail infrastructure between County Road 42 and Connemara Trail. A project map is attached for reference. The lowest bid received was that of Northern Lines Contracting, of Hanover, MN. The City has three active contracts with Northern Lines for projects started in 2023 (2023 Street Improvements (Jay Simons neighborhood), Akron Avenue Extension, and Pickle Ball/Dog Park), collectively worth more than $8 Million. This City’s experience to date on these active projects has been concerning. The City and the contractor presently have active disputes about delays and missed deadlines, communication and responsiveness, and other performance issues. Although these types of concerns would ordinarily cause staff to question Northern Line’s status as a responsible contractor, it is premature for staff to do so because some of these issues have not been officially resolved with the contractor. Moreover, Northern Lines’ attorney has indicated a willingness to file suit against the City if the City does not award the contract to them, jeopardizing the timeline of the completion of this important project. In addition, the City Attorney has advised that because Northern Lines is disputing some of the City’s concerns about their current performance and those issues have not reached final resolution, the safest approach at this time is to award the contract to them as the apparent low bidder. Through consultation with the City Attorney it is staff's recommendation that with great reluctance, the City award the Aspen Avenue contract to Northern Lines in the amount of $579,974.70. Furthermore, it is staff's strongest belief that the performance of Northern Lines on the Aspen Avenue Qbhf!573!pg!592 project, and the performance of Northern Lines on the three active projects, is formally taken into account and considered on any future contract awards as a basis for accepting a low bid. Staff will be working on adding a best value and/or quantitative and qualitative contractor evaluation element for future large contracts, where recent past and direct performance for the City of Rosemount can be heavily considered in determining what contract award action is in the best interest of the City. Lastly, the Council is also requested to adopt a second resolution declaring the costs to be assessed, and setting a public hearing to consider the assessments for this project during the Council's regular meeting scheduled for July 16th. RECOMMENDATION Staff recommends that the City Council adopts the attached resolution receiving bids and awarding the contract to Northern Lines with hesitation. Staff also recommends that the Council adopt a second resolution declaring the costs to be assessed, and setting a public hearing to consider special assessments for this project on July 16th. Qbhf!574!pg!592 Qbhf!575!pg!592 CITY OF ROSEMOUNT DAKOTA COUNTY, MINNESOTA RESOLUTION 2024 XX – A RESOLUTION RECEIVING BIDS AND AWARDING CONTRACT FOR ASPEN AVENUE EXTENSION PROJECT, CITY PROJECT 2024-02 BE IT RESOLVED, by the City Council of the City of Rosemount, Minnesota, as follows: 1.Pursuant to an advertisement for bids for Project 2024-02, the Aspen Avenue South Extension Project, 12 bids were received and opened on April 30, 2024 and tabulated according to law: Engineers Estimate$776,942.98 ’ Northern Lines Contracting$579,974.70 Ryan Contracting Co.$661,223.36 McNamara Contracting$705,239.70 Park Construction Company$707,699.74 Heselton Construction, LLC.$716,992.00 A-1 Excavating LLC$717,155.30 Northwest$722,040.00 Triple E Water and Sewer LLC$729,605.40 Minnesota Dirt Works Inc$742,143.94 Kuechle Underground Inc.$754,286.10 Bituminous Roadways Inc.$771,805.58 Northdale Construction Company, Inc.$773,782.97 2.Based on the Bids, the bid of Northern Lines Contracting in the amount of $579,974.70 for the construction of said improvements is in accordance with the plans and specifications and advertisement for bids, and is the lowest bid and is hereby is accepted with hesitation. 3.The Mayor and Clerk are hereby authorized and directed to enter into a contract with said bidder for the construction of said improvements for and on behalf of the City of Rosemount. 4.The City Clerk is hereby authorized and directed to return forthwith to all bidders the deposits made with their bids, except that the deposit of the successful bidder and the next two lowest bidders shall be retained until a contract has been executed. th ADOPTED this 18 day of June, 2024. Jeffery D. Weisensel, Mayor ATTEST: Erin Fasbender, City Clerk Qbhf!576!pg!592 CITY OF ROSEMOUNT DAKOTA COUNTY, MINNESOTA RESOLUTION 2024-___ A RESOLUTION DECLARING COST TO BE ASSESSED AND ORDERING PREPARATION OF PROPOSED ASSESSMENT, AND CALLING FOR HEARING ON THE PROPOSED ASSESSMENT ASPEN AVENUE EXTENSION PROJECT, CITY PROJECT 2024-02 WHEREAS, a contract has been let for the Aspen Avenue Extension Project, City Project 2024-02, the improvement of the following streets: Aspen Avenue between Dakota County State Aid Highway 42 and Connemara Trail WHEREAS, this street will be improved by new construction of street surface including concrete curb and gutter, municipal water, sanitary sewer, and storm sewer drainage utilities, and pedestrian trail infrastructure, and the contract amount for such improvement is $579,974.70 and the expenses incurred or to be incurred in the making of such improvement amount to $181,242.12 so that the total cost of the improvement will be $761,216.82. NOW, THEREFORE, BE IT RESOLVED by the City Council of Rosemount, Minnesota: 1.The costs of such improvement is hereby declared to be $761,216.82 and the entirety of this cost to be assessed against benefited properties in the same amount. 2.Assessments plus applicable fees shall be payable in equal annual installments extending over a period of 10 years, the first of the installments to be payable with general taxes for the year 2024, and shall bear interest at the rate of 2% per annum above the interest rate paid by the City for its bonds from date of the adoption of the assessment resolution. 3.The City Clerk, with the assistance of the Public Works Director shall forthwith calculate the proper amount to be specially assessed for such improvement against every assessable lot, piece or parcel of land within the district affected, without regard to cash valuation, as provided by law, and she shall file a copy of such proposed assessment in her office for public inspection; and BE IT FURTHER RESOLVED by the City Council of Rosemount, Minnesota: th 1.A hearing shall be held on the 16 day of July, 2024 in the Council Chambers at 7:00 p.m., or as soon thereafter as possible, to pass upon such proposed assessment, and at such time and place, all persons owning property affected by such improvement will be given an opportunity to be heard with reference to such assessment. 2.The City Clerk is hereby directed to cause a notice of the hearing on the proposed assessment to be published once in the official newspaper at least two weeks prior to the hearing. The published notice shall state that the Council is meeting to consider the proposed assessment and will state the date, time, and place the of the hearing. Qbhf!577!pg!592 3. The City Clerk shall also cause mailed notice to be given to the owner of each parcel described in the assessment roll not less than two weeks prior to the hearings. The mailed notice shall include: the date, time, and place of the hearing, the general nature of the improvement, the area proposed to be assessed, the total amount of the proposed assessment, that the proposed assessment roll is on file with the City Clerk and that written or oral objections by any property owner will be considered. The notice shall also state that no appeal may be taken as to the amount of any assessment unless a written objection signed by the property owner is filed with the City Clerk prior to the assessment hearing or presented to the Mayor at the hearing. The notice shall state the process and time lines for such appeals and will inform property owners of the existence of any deferment procedures. The notice shall also state: 1)The amount to be specially assessed against the particular lot; 2)Adoption by the Council of the proposed assessment may be taken at the hearing; 3)The right of the property owner to prepay the entire assessment and the person to whom prepayment must be made; 4)Whether partial prepayment of the assessment has been authorized by ordinance; 5)The time within which prepayment may be made without the assessment of interest; and 6)The rate of interest to be accrued if the assessment is not prepaid within the required time period. th ADOPTED this 18 day of June, 2024. Jeffery D. Weisensel, Mayor ATTEST: Erin Fasbender, City Clerk Qbhf!578!pg!592 EXECUTIVE SUMMARY City Council Regular Meeting: June 18, 2024 AGENDA ITEM: Receive Bids and Award a Contract for Rosemount AGENDA SECTION: Greenway – Flint Hills Segment NEW BUSINESS PREPARED BY: Dan Schultz, Parks & Recreation Director AGENDA NO. 9.b. ATTACHMENTS: Letter of Recommendation, Bid Tab Summary, Bid APPROVED BY: LJM Tab RECOMMENDED ACTION: Motion to approve accepting the bids and awarding the contract to the low bidder, Swan Companies, in the amount $365,570.39 for the Rosemount Greenway – Flint Hills Segment. BACKGROUND The City Council recently approved a Joint Powers Agreement for Dakota County to pay for the construction costs of the new greenway trails being planned at the Flint Hills Athletic Complex. The City has designed the multi-purpose trails and sidewalk improvements and put them out to bid. The estimated cost of the improvements is $525,238.00. The City is covering the cost of the project design and will be responsible for delivery of the project. The City received nine bids for the project and they are attached for your review along with a recommendation letter. The low bid for the project was submitted by Swan Companies in the amount of $365,570.39. RECOMMENDATION Staff is recommending the City Council approve accepting the bids and awarding the contract to the low bidder, Swan Companies, in the amount $365,570.39 for the Rosemount Greenway – Flint Hills Segment. Qbhf!579!pg!592 May 31, 2024 Honorable Mayor and City Council City of Rosemount th Street West 2875 145 Rosemount, MN 55068-4997 Re:Flint Hills Trail Improvements City of Rosemount, MN WSB Project No. 023450-000 Dear Mayor and Council Members: Bids were received for the above-referenced project onFriday, May 31, 2024,and were opened and read aloud.A total ofninebids were received.The bids were checked for mathematical accuracy.Please find enclosed the bid summary indicating the low bid as submitted by Swan Companies, Columbia Heights, Minnesotain the amount of $365,570.39.The Engineer’s Estimate was $525,238.00. We recommend that the City Council consider these bids and award a contract in the amount of $365,570.39to Swan Companiesbased on the results of the bids received. Sincerely, WSB Jordan Gedrose Landscape Architect Attachments cc:Kyle Higdem, Swan Companies, Inc. Dan Schultz, City of Rosemount ar K:\\023450-000\\Admin\\Construction Admin\\Bidding & Contract\\023450-000 LOR-053124.docx Qbhf!57:!pg!592 EXECUTIVE SUMMARY City Council Regular Meeting: June 18, 2024 AGENDA ITEM: Life Time Facility – Change Order #7 AGENDA SECTION: NEW BUSINESS PREPARED BY: Dan Schultz, Parks & Recreation Director AGENDA NO. 9.c. ATTACHMENTS: Change Order # 7 APPROVED BY: LJM RECOMMENDED ACTION: Motion to approve Change Order #7 for the Life Time Facility as listed in the Executive Summary and in the Attached Documents. BACKGROUND In May of 2023, the City Council began to award construction contracts for the construction of the Life Time facility. The project is progressing as expected and we have encountered some changes during construction. The changes being requested are submitted as change orders #7 to the City Council for your review and consideration. The main reason for the requested changes is to make improvements to the exercise studios by adding LED lighting around the mirrors that will enhance the user experience. The proposed changes are listed below. The change order #7 is a $157,211.57 cost and would be funded through the project contingency account. Should change order #7 be approved, the contingency account would have $490,617.00 remaining. CO # 7 Item Cost Notes Add Mirrors to Group Workout Rooms $4,452.00 Fur out walls for LED Lighting $77,686.00 Modify Rough-ins for Added Lighting around Mirrors $45,304.57 Credit for eliminating CMU header at Sauna -$629.00 Credit Add framing and angle for header at Sauna $3,118.00 Metal Facia Change $27,280.00 RECOMMENDATION Staff is recommending the City Council approve change order #7 for the Life Time Facility as identified in the executive summary and in the attached document. Qbhf!588!pg!592 Qbhf!589!pg!592 Qbhf!58:!pg!592 Qbhf!591!pg!592 Qbhf!592!pg!592