City Council Agenda Packet 07-13-2015AGENDA
REGULARMEETING–MONTICELLOCITYCOUNCIL
Monday,July13,2015–6:30p.m.
MississippiRoom,MonticelloCommunityCenter
Mayor:BrianStumpf
CouncilMembers:CharlotteGabler,LloydHilgart,TomPerraultandGlenPosusta
1.GeneralBusiness
A.CalltoOrder&PledgeofAllegiance
B.ApprovalofMeetingMinutes
•RegularMeetingMinutesfromJune22,2015
C.ConsiderationofAddingItemstotheAgenda
D.CitizenComments
E.PublicServiceAnnouncements/Updates
•Riverfestwrap-up
•CityVolunteerRecognitionPicnic(7/16)
•MovieinthePark(7/25)
F.CouncilLiaisonUpdates:
•IEDC,TAC,&BCOLmeetingscancelled
•PersonnelCommittee(BS,CG)
•PlanningCommission(CG)
•EDA(LH,TP)
G.DepartmentUpdates
•SpecialMeeting/WorkshopReview(Mayor)
•CityAdministrator(O’Neill)
2.ConsentAgenda
A.Considerationofapprovingthepaymentofbills
B.Considerationofapprovingnewhires/departures
C.Considerationofapprovingthesaleordisposalofsurpluscityproperty
SPECIALMEETING/WORKSHOP
5:00p.m.-2014Audit
5:30p.m.-SpaceNeedsWorkshop
D.ConsiderationofapprovinguseofcommuterPark&Ridelotforoverflow
parkingforafundraisingeventonAugust1st atRiverCityExtreme.Applicant:
MAMLHockey
E.ConsiderationofapprovingaSpecialEventPermitallowinguseofcommuter
Park&RidelotandrelatedassistanceinconjunctionwithTasteoftheTown
eventonSeptember10,2015.Applicant:MonticelloRotaryClub
F.Considerationofapprovinganapplicationforaone-daytemporaryon-saleliquor
licenseforMonticelloRotaryClubfortheTasteoftheTownevent
G.ConsiderationofapprovingaSpecialEventPermitallowingexclusiveuseof
WestBridgeParkandrelatedassistanceinconjunctionwiththeBrewfestevent
Applicant:MonticelloLionsClub
H.ConsiderationofauthorizingWSBandAssociatestopreparethePart2
amendmenttotheWellheadProtectionPlan
I.ConsiderationofadoptingResolution#2015-053statingintenttoreimbursefrom
bondproceedsfor2016StreetReconstructionImprovementsandadjusting
maximumreimbursementamountsforPhosphorousReductionandOther
ImprovementstotheWastewaterTreatmentFacility&Systemandfor
miscellaneousimprovementprojectsincludingSchoolBoulevard/FallonAvenue
andTH25/85thStreetImprovements
J.ConsiderationofamendingtheRiversideCemeteryRulesandRegulationsto
removeSection14.3.7regardingbanningofguns
K.ConsiderationofadoptingResolution#2015-054acceptingquotesandawardinga
contractforthe2015StreetPavementMarkingProject
L.ConsiderationofadoptingOrdinanceNo.618amendingtheMonticelloZoning
OrdinanceChapter3,Section7(E)(8)regulatingprincipalstructuresetbacksin
non-riparianside,frontandrearyardsintheMississippiWild&Scenic
RecreationalRiverDistrict.Applicant:CityofMonticello
M.Considerationofapprovingtheindividualpensioncontributionamountfor
VolunteerFirefighterReliefAssociationmembers
N.ConsiderationofadoptingdatapracticespoliciesrequiredbyMNStatutes,
Section13.025,relativetotheDataPracticesAct
2A.Considerationofitemsremovedfromtheconsentagendafordiscussion
3.PublicHearings -None
4.RegularAgenda
A.Considerationofacceptingthe2014FinancialAuditreport
B.ConsiderationofapprovingCitygrantmatchforaPhaseIXacquisitionatthe
BertramChainofLakesRegionalPark/YMCACampManitou
C.ConsiderationofapprovingacontractwithWSB&AssociatesfortheBertram
ChainofLakesAthleticParkPlanningProjecttoincludeamastersiteplan,
phasingplan,feasibilityreport,schematicgradingplan,andconstructiondesign,
plansandcoordinationforinterimimprovements
5.AddedItems
6.Adjournment
City Council Minutes – June 22, 2015 Page 1 | 13
MINUTES
REGULAR MEETING – MONTICELLO CITY COUNCIL
Monday, June 22, 2015 – 7 p.m.
Mississippi Room, Monticello Community Center
Present: Brian Stumpf, Charlotte Gabler, Lloyd Hilgart, Tom Perrault and Glen Posusta
Absent: None
1. General Business
A. Call to Order & Pledge of Allegiance
The meeting was called to order by Mayor Stumpf at 7 p.m. with a quorum
present. The pledge of allegiance was recited.
B. Approval of Meeting Minutes
Regular Meeting Minutes from June 8, 2015
TOM PERRAULT MOVED TO APPROVE THE JUNE 8, 2015
REGULAR MEETING MINUTES AS CORRECTED. CHARLOTTE
GABLER SECONDED THE MOTION. MOTION CARRIED 5-0.
C. Consideration of Adding Items to the Agenda
Add 4A-1 Hockey Team Spec Event Permit (Angela Schumann)
XO and Yondoo contracts (Glen Posusta)
Liquor ordinances (Charlotte Gabler)
Cemetery (Tom Perrault)
D. Citizen Comments
None
E. Public Service Announcements
City Holiday Hours (7/4) – Angela Schumann reviewed the hours for the 4th
of July holiday for various city offices. City Hall and Public Works offices
will be closed. For dates and times of other offices, please check the website.
MCC Block Party (7/9) – Kitty Baltos announced the annual block party on
Thursday, July 9 from 11 a.m. to 1 p.m. with food and activities. Sponsored
by community center, city hall, national guard, senior center, FiberNet, and
the Monticello Times.
Downtown Block Party – Brian Stumpf announced the Downtown Block
Party will take place on Wednesday, July 8 evening on Walnut Street and the
Third Street parking lot.
Riverfest (July 9-12) – Tom Moores talked about the various Riverfest events
which kick off on July 9th at Pioneer Park with many family activities. Friday
July 10th will feature a talent show and fireworks. Saturday, July 11th starts
with a 5K Run, Art in the Park, beanbag tournament, and concludes with the
Street Dance at MCC with Fabulous Armadillos. Sunday, July 12th begins
with a worship service, the Riverfest parade, and festivities in Ellison Park
City Council Minutes – June 22, 2015 Page 2 | 13
including chicken dinner, Citizen of the Year recognition, Royalty coronation,
duck race, and more. Ducks can be adopted at businesses around town. Tom
Perrault noted that the Citizen of the Year is former mayor Clint Herbst.
F. Council Liaison Updates
Brian Stumpf (MCC, FAB, Personnel) – FAB: discussed recent outages; 47
applications received for Business Manager, reviewed customer service rating
for Golden West after hours tech support at 87%. MCC: RFPs sent out for
banquet service providers, concern about minimum wage increases and impact
on budget for 2016. Personnnel: completed final interviews for City Clerk,
offered Building Official position to John Rued and he will start July 13th,
Water Department interviews will take place at a future date. Brian Stumpf
mentioned he attended Mayor’s meeting for Wright County. On June 24th,
Stumpf and Hilgart will sit in on a discussion regarding a contract with
Yondoo. Brian Stumpf reported he sat in on the interviews for the RFP
presentations for BCOL Athletic Field Complex.
Charlotte Gabler (FAB, Personnel, Library Board) – FAB: criteria for notifying
customers; will need to update governance ordinance. Library Board: digital
circulation continues to climb; reported on programming.
Lloyd Hilgart (EDA) – no report
Tom Perrault (EDA) – approved EDA Work Plan
Glen Posusta (BCOL RFP) – no report
G. Department Updates
City Administrator (O’Neill) – Staff is planning to enter a float into the
Riverfest parade (includes DMV, MCC, FiberNet, and Library). Xcel is
working on a settlement agreement with developers interested in larger solar
garden projects, which may be limited to 5 MW (roughly equal to 40 acres).
Jeff O’Neill is attending a MN Public Utilities Commission meeting on this.
Jeff reported that FiberNet Business Manager interviews will take place fairly
soon.
2. Consent Agenda
LLOYD HILGART MOVED TO APPROVE THE CONSENT AGENDA WITH THE
REMOVAL OF ITEMS K, L, M, AND O. GLEN POSUSTA SECONDED THE
MOTION. MOTION CARRIED 5-0.
A. Consideration of approving the payment of bills for June 22nd. Action Taken:
Approve the bill and purchase card registers for a total amount of
$799,983.00.
B. Consideration of approving new hires/departures. Action Taken: Approve new
hires and terminations for MCC and Liquor Store.
City Council Minutes – June 22, 2015 Page 3 | 13
C. Consideration of adopting Resolution #2015-050 approving contributions from
various donors for the Mississippi Rampage Softball Tournament at the City
Ballfields in July. Action Taken: Adopt Resolution #2015-050 approving
contributions for sponsorship of the Mississippi Rampage Softball
Tournament on July 11-12, 2015: Cornerstone Chevrolet ($200), Apollo
Insurance Agency ($400), Hawk’s Sports Bar and Grill ($100), Spring-Green
Lawn Care ($200), Broadway Kwik Stop ($200), and Taco John’s ($200).
D. Consideration of approving applications for a 2-day temporary on-sale liquor
license and a charitable gambling permit for the Church of St. Henry’s fall festival
on August 29-30, 2015. Action Taken: Approve the applications for a 2-day
temporary onsale liquor license and a charitable gambling permit for the
Church of St. Henry’s for their Fall Festival on August 29-30, 2015.
E. Consideration of approving a Special Event Permit allowing use of city streets
and related assistance for the Downtown Block Party on July 8th, 2015. Applicant:
Monticello Chamber. Action Taken: Approve a Special Event Permit for a
Downtown Block Party on Wednesday, July 8, 2015, allowing temporary
closure of Walnut Street from 7 AM to 10 PM and use of public parking
facilities, staff resources, and amenities as described in the application,
contingent on the following.
Continued site coordination with City Street Superintendent.
Restoration of Third Street Parking Lot to satisfaction of Public Works Department.
Verification of notification of affected local businesses by permit holder.
Application for temporary sign permit for wastewater treatment site.
F. Consideration of approving a Special Event Permit allowing use of city streets
and related assistance for Art in the Park/Taste of Monticello on July 11th, 2015 at
Ellison Park. Applicant: Monticello Chamber. Action Taken: Approve a
Special Event Permit for the Monticello Chamber for Art in the Park/Taste
of Monticello on July 11, 2015 at Ellison Park, allowing use of city streets and
related assistance.
G. Consideration of approving a Special Event Permit for outdoor entertainment at
Chatter’s Bar & Grill on July 10-11, 2015. Applicant: Brooke Steffens/Chatters
Restaurant. Action Taken: Approve a Special Event Permit for outdoor
entertainment at Chatter’s Restaurant, Bar & Grill for July 10-11, 2015.
H. Consideration of approving Special Event Permit allowing use of Ellison Park,
West Bridge Park, Pioneer Park, and Community Center Parking Lot and related
assistance in conjunction with the annual Riverfest celebration on July 9-12,
2015. Applicant: Riverfest Committee. Action Taken: Approve a Special
Event Permit for the Riverfest Committee in conjunction with the annual
Riverfest Community Celebration on July 9-12, 2015 allowing use of Ellison
Park, West Bridge Park, Pioneer Park, Community Center parking lot, city
rights of way, and related city staff assistance, contingent on the following.
City Council Minutes – June 22, 2015 Page 4 | 13
Continued site plan and traffic coordination with Public Works and Wright County
Sheriff’s Office.
Lot closure signage and notification in coordination with Street Superintendent as
needed.
I. Consideration of approving Special Event Permit for the Relay for Life
fundraising event on July 17, 2015. Applicant: American Cancer Society. Action
Taken: Approve a Special Event Permit for outdoor entertainment and
activities at the Monticello Middle School for the annual Relay for Life on
July 17, 2015, contingent on notification of St. Benedict’s facility and
submission of an event certificate of liability insurance.
J. Consideration of adopting Resolution #2015-031A amending language and
replacing Resolution 2015-031 for filing a loan application with the Public
Facilities Authority (PFA) for the Phosphorus Reduction and Digester Cover
Improvements at the Waste Water Treatment Facility, City Project No. 14C002.
Action Taken: Adopt Resolution #2015-031A amending language and
replace Resolution #2015-031 for filing a loan application with the MN Public
Facilities Authority for the Phosphorus Reduction and Digester Cover
Improvements, City Project No. 14C002.
K. Consideration of adopting Resolution #2015-051 accepting bids and awarding
contract for the Phosphorus Reduction and Digester Cover Improvements at the
Waste Water Treatment Facility, City Project No. 14C002. THIS ITEM WAS
REMOVED FROM THE CONSENT AGENDA.
L. Consideration of adopting Ordinance #617 amending City Code, Title 1, Chapter
5 – Council as related to Council meeting start time. THIS ITEM WAS
REMOVED FROM THE CONSENT AGENDA.
M. Consideration of authorizing a License Agreement between the EDA and City of
Monticello for parking access at the former Cedar Street garden center property.
THIS ITEM WAS REMOVED FROM THE CONSENT AGENDA.
N. Consideration of authorizing notification of contract non-renewal to Veolia Water
for wastewater treatment plant services. Action Taken: Authorize city staff to
provide a notification of contract non-renewal to Veolia Water for operations
and maintenance services for the WWTF and authorize staff to research
other service options, including staffing the plant with city employees.
O. Consideration of adopting Resolution #2015-041A amending language and
replacing Resolution #2015-041 as related to an affordable workplace townhome
development on the former Ruff property (PID 155-500-101418). THIS ITEM
WAS REMOVED FROM THE CONSENT AGENDA.
City Council Minutes – June 22, 2015 Page 5 | 13
P. Consideration of approving participation in a professional development training
series for supervisors, department heads, and emerging leaders. Action Taken:
Approve participation in the professional development training series as
proposed at a cost of $9,600.
2A. Consideration of items removed from the consent agenda for discussion
2K. Consideration of adopting Resolution #2015-051 accepting bids and awarding
contract for the Phosphorus Reduction and Digester Cover Improvements at the Waste
Water Treatment Facility, City Project No. 14C002
Tom Perrault questioned the amount from one of the bidders that was adjusted but not
highlighted. Shibani Bisson explained that the figures are correct even though one of the
figures did not get highlighted.
LLOYD HILGART MOVED TO ADOPT RESOLUTION #2015-051 ACCEPTING
BIDS AND AWARDING THE CONTRACT TO THE LOWEST RESPONSIBLE
BIDDDER, DI-MAR CONSTRUCTION, IN THE AMOUNT OF $2,660,000 FOR THE
PHOSPHORUS REDUCTION AND DIGESTER COVER IMPROVEMENTS AT THE
WASTE WATER TREATMENT FACILITY, CITY PROJECT NO. 14C002. TOM
PERRAULT SECONDED THE MOTION. MOTION CARRIED 5-0.
2L. Consideration of adopting Ordinance #617 amending City Code, Title 1, Chapter 5
– Council as related to Council meeting start time
Tom Perrault removed this item because he would like to keep the meeting time at 7 p.m.
to allow time for commuters to get to meetings. Brian Stumpf suggested those citizens
could contact city hall if time is an issue.
CHARLOTTE GABLER MOVED TO ADOPT ORDINANCE NO. 617 AMENDING
CITY CODE, TITLE 1, CHAPTER 5 – COUNCIL AS RELATED TO COUNCIL
MEETING START TIME AND MEETING SITE AND APPROVE A CHANGE TO
THE REGULAR MEETING SCHEDULE FOR COUNCIL AND COMMISSIONS TO
REFLECT A STARTING TIME OF 6:30 P.M. GLEN POSUSTA SECONDED THE
MOTION. MOTION CARRIED 4-1 WITH TOM PERRAULT VOTING IN
OPPOSITION.
2M. Consideration of authorizing a License Agreement between the EDA and City of
Monticello for parking access at the former Cedar Street garden center property
Glen Posusta removed this item because he was concerned about use of the property
without a paved surface. Angela Schumann explained that the small paved portion of the
property will be used and that is the same area that has been utilized in the past for
overflow parking in the winter for East Bridge Park. She noted the parking area will be
marked out.
City Council Minutes – June 22, 2015 Page 6 | 13
GLEN POSUSTA MOVED TO AUTHORIZE STAFF TO PREPARE A LICENSE
AGREEMENT FOR EXECUTION BY THE EDA EXECUTIVE DIRECTOR AND
PRESIDENT AND THE MAYOR, WITH A TERMINATION DATE OF DECEMBER
31, 2016. LLOYD HILGART SECONDED THE MOTION. MOTION CARRIED 5-0.
2O. Consideration of adopting Resolution #2015-041A amending language and
replacing Resolution #2015-041 as related to an affordable workplace townhome
development on the former Ruff property (PID 155-500-101418)
Tom Perrault stated that he opposes this project and intends to vote in opposition again.
LLOYD HILGART MOVED TO ADOPT RESOLUTION #2015-041A AMENDING
LANGUAGE AS FOLLOWS AND REPLACING RESOLUTION #2015-041 AS
RELATED TO AN AFFORDABLE WORKPLACE TOWNHOME DEVELOPMENT
ON THE FORMER RUFF PROPERTY. CHARLOTTE GABLER SECONDED THE
MOTION. MOTION CARRIED 4-1 WITH TOM PERRAULT VOTING IN
OPPOSITION.
“WHEREAS, the City has made significant contributions to the proposed site by
investments to improve the site; said contributions include application and
administration of two Contamination Cleanup and Investigation Grants from the
MN Department of Employment and Economic Development; and”
3. Public Hearings
A. Public Hearing – Consideration of approving 2014 Storm Water Pollution
Prevention Program (SWPPP) Annual Report
Shibani Bisson explained that the approval of the SWPPP Annual Report requires
a public meeting to provide an explanation of the program, present information
and activities for the previous year, and obtain feedback from the public. She
reviewed management practices and goals associated with minimum control
measures for the City’s SWPPP. Some of the MS4 program activities for 2014
included: updated city zoning, subdivision, and illicit discharge ordinances;
developed enforcement response procedures for illicit discharge and non-
compliance; developed standard operating procedures for construction site
inspections; and developed plan review and inspection checklists for department
staff.
Shibani Bisson noted that the renewal of the city’s stormwater discharge permit is
not due until July of 2018. For 2015, the focus will be development of education
and communications programs to increase awareness of stormwater best
management practices for the public and staff training. Shibani Bisson noted that
Council is requested to approve the 2014 annual report.
City Council Minutes – June 22, 2015 Page 7 | 13
Brian Stumpf asked what the biggest maintenance item would be with stormwater
ponds. Shibani Bisson mentioned that repair of flared end sections/pipes entering
bonds, erosion, and sediment build up are a few of the concerns. Brian Stumpf
asked about the funding required for that. Shibani Bisson replied that $40,000 has
been budgeted annually and has been used in the past for pond projects, as public
works staff time is limited for this type of work. Charlotte Gabler asked about
updating the website and brochures, and Shibani indicated that is part of the 2015
goal with increased communications efforts. Lloyd Hilgart asked about the best
practice for new construction sites with silt fences or biologs. Shibani Bisson
stated that silt fences seem to work well and also delineates sites; biologs also
work well for certain uses and are easy to move around a site. Glen Posusta
commented on the successful ponding system that is in place and how well the
ponds work in heavy rainfalls.
Mayor Stumpf opened the public hearing.
Steve Reishus, 4799 Farmstead Drive, stated he has noticed a grate in the area of
his house does not seem to drain properly after heavy rainfalls. He will leave
contact information for follow up by Shibani Bisson.
There were no further comments so the Mayor closed the public hearing.
GLEN POSUSTA MOVED FOR ALTERNATIVE #1 TO APPROVE THE 2014
SWPPP ANNUAL REPORT AS PRESENTED AND AUTHORIZE
SUBMITTAL TO THE MPCA BY THE JUNE 30, 2015 DEADLINE.
CHARLOTTE GABLER SECONDED THE MOTION. MOTION CARRIED 5-
0.
B. Public Hearing – Consideration of approving the 5-year street reconstruction plan
and use of GO Street Reconstruction bonds
Wayne Oberg and Shibani Bisson presented a proposal to Council to approve a 5-
year street reconstruction plan which would allow the City to issue bonds on a
street reconstruction project that has less than 20% assessable costs.
Wayne Oberg reviewed the proposed plan, described as follows:
2015-2020 STREET RECONSTRUCTION PLAN
June 30, 2015 through June 30, 2016
Overlay Rural Outlying St – 85th Recon Only (STR-13-004) $125,000
Street Reconstruction Area 5 (STR-13-007) $500,000
TH25/CSAH75 Intersection Improvements (STR-14-001) $315,000
TOTAL $940,000
July 1, 2016 through June 30, 2017
E 7th Street/TH25 Intersection (STR-13-005) $450,000
Street Reconstruction Area 5 (STR-13-007) $4,000,000
City Council Minutes – June 22, 2015 Page 8 | 13
TOTAL $4,450,000
July 1, 2017 through June 30, 2018
Overlay Rural Outlying Streets (STR-13-004) $500,000
Street Reconstruction Area 5 (STR-13-007) $190,000
Street Reconstruction Area 6 (STR-13-008) $1,100,000
TOTAL $1,790,000
July 1, 2018 through June 30, 2019
Street Reconstruction Other $1,500,000
TOTAL $1,500,000
July 1, 2019 through June 30, 2020
TOTAL $0
SUBTOTAL (6/30/15 through 6/30/20) $8,680,000
Bond Issuance Costs $270,000
GRAND TOTAL $8,950,000
Wayne Oberg explained that street reconstruction bonds would allow the city to
recover costs on the projects listed. Street reconstruction bonds could be used to
reimburse costs for improvements such as: reclaim and pave streets, sidewalk and
pathway improvements, pedestrian Improvements, tree plantings to fill in existing
gaps, mailbox replacement, replace all signs to meet retro-reflectivity
requirements, BNSF railway crossing upgrades, storm sewer improvements, other
ROW related improvements.
Glen Posusta asked about the road improvements for Area #6 that are listed in the
plan. Shibani Bisson explained the streets that are included in Area 5 and 6 as
well as other possible street improvements. Area 5 was described as: 3rd Street
and 4th Street between TH 25 and Washington St; 6th Street between TH 25 and
Cedar Street; Cedar Street from CSAH 75 to its south terminus; Palm Street, New
Street, Wright Street, Hennepin Street between CSAH 75 and 4th Street; Ramsey
Street and Washington Street between CSAH 75 and 7th Street; 7th Street
between TH 25 and Washington Street; right turn lane on westbound 7th Street at
TH 25 and associated retaining wall/landscaping and sidewalk relocation; 7th
Street/TH 25 left turn signal improvements; and 7th Street pathway
improvements. Area 6 was described as: Marvin Elwood Road, north and south
of Prairie Road; Crocus Lane and Circle; and Hedman Lane. Other street
improvement areas were described as: Cardinal Hills; Hart Blvd, Mississippi Dr.;
Chelsea Road, Edmonson and Fallon Ave; River Mill area; and Klein Farms.
Mayor Stumpf opened the public hearing. There were no comments so the public
hearing was closed.
Wayne Oberg noted the Street Reconstruction Plan can be modified at any time
during the 5-year time frame. He also noted that approval of the motion requires
100% of council members present voting in favor.
City Council Minutes – June 22, 2015 Page 9 | 13
CHARLOTTE GABLER MOVED FOR ALTERNATIVE #1 TO ADOPT THE
2015-2020 STREET RECONSTRUCTION PLAN THAT WAS PRESENTED
WITH REVISIONS LISTED AS FOLLOWS. TOM PERRAULT SECONDED
THE MOTION. MOTION CARRIED 5-0.
Addition to June 30, 2015 through June 30, 2016
TH25/85th Street Intersection Improvements $265,000
Change to July 1, 2018 through June 30, 2019
Street Reconstruction Other $1,235,000
4. Regular Agenda
A-1. Consideration of approving a Spec Event Permit for MAML Hockey Team
fundraising event at River City Extreme on August 1, 2015
Angela Schumann presented this item and explained the proposed fundraising
event to be sponsored by the Monticello-Annandale-Maple Lake hockey team.
Angela Schumann discussed the use of the parking lot for a concert, with the
entertainment area to be enclosed with fencing to restrict access for patrons and
alcohol. This is a first time event and they are hoping to draw 300-400 attendees.
The hours proposed for the band to play are 8 p.m. to 12 a.m. which is allowed
under a Special Event Permit if approved by Council. Angela Schumann pointed
out possible parking concerns as there is no parking allowed on School
Boulevard. The Sheriff’s Office is recommending that the hockey group hire two
reserve officers to provide security for the event. Angela Schumann noted that all
the concerns are identified in the conditions attached to the motion for approval.
Brian Stumpf asked about the condition for notification of surrounding properties.
Angela Schumann explained that is often required for private events.
Brian Stumpf asked the presenters to introduce themselves and to verify that they
understand the conditions of approval. Willie Harris from MAML requested that
they be allowed to provide the security themselves instead of hiring deputies. He
explained that he has been providing private security services for about 15 years.
Kyle Oen explained that this is a first year event and they are trying to avoid extra
expenses. Brian Stumpf suggested that Council could consider allowing them to
provide their own security this year on a trial basis. If problems occur, it’s likely
that they would be required to hire sheriff deputies for future events. Glen
Posusta concurred with that.
LLOYD HILGART MOVED FOR ALTERNATIVE #1 TO APPROVE A
SPECIAL EVENT PERMIT FOR MAML HOCKEY TEAM ALLOWING
OUTDOOR ENTERTAINMENT AT RIVER CITY EXTREME ON
SATURDAY, AUGUST 1, 2015, SUBJECT TO THE FOLLOWING
CONDITIONS WITH ALLOWANCE FOR PROVIDING THEIR OWN
City Council Minutes – June 22, 2015 Page 10 | 13
SECURITY. GLEN POSUSTA SECONDED THE MOTION. MOTION
CARRIED 5-0.
Continued coordination with City Clerk’s office regarding liquor licensing and
insurance for the facility and event, and compliance with required regulations.
Compliance with the recommendation of the Wright County Sheriff’s Office and
Street Superintendent regarding the application and on-site security. Applicants will
be allowed to provide on-site security for this event on a trial basis.
Modify perimeter fencing to provide for internal access on the west side of the
property, including access for emergency vehicles.
Notification of residential properties within 500 feet of the River City Extreme
property regarding the event.
Secure a letter of permission from Monticello Theatre for overflow event parking and
provide details of signage and promotion for the overflow parking.
A-2. Consideration of adopting Resolution #2015-052 authorizing preparation of a
Feasibility Report for the 2016 Street and Utility Reconstruction Project
Shibani Bisson summarized the request for authorization to prepare a feasibility
report for the 2016 Street and Utility Reconstruction Project. She provided a
presentation showing the project area and describing specifics about the project,
including 7th Street and TH 25 intersection improvements. She noted that staff is
working with MnDOT on providing a left turn arrow from 7th Street to TH 25 as
an interim measure in 2015. The 2016 project would include a flashing yellow
arrow at the intersection. Glen Posusta suggested that the feasibility report should
also look at right turns onto 7th Street from TH 25. Shibani Bisson stated they can
look at incorporating that into the study.
Shibani Bisson reviewed a list of street and utility improvements to be included in
the feasibility report:
Street Improvements
3rd Street and 4th St between TH 25 and Washington St
6th St between TH 25 and Cedar St
Cedar Street from CSAH 75 to its south terminus
Palm St, New St, Wright St, Hennepin St between CSAH 75 and 4th St
Ramsey St and Washington St between CSAH 75 and 7th St
7th St between TH 25 and Washington St. Improvements at the 7th St and
Washington St intersection will be evaluated to minimize re-building the
roadway with the future Fallon overpass construction
Right turn lane on westbound 7th Street at TH 25 and associated retaining
wall/landscaping and sidewalk relocation.
7th St/TH 25 left turn signal improvements
7th Street pathway improvements
Evaluate on-street parking needs along 7th Street
Sidewalk and pedestrian ramp/crossing improvements within the entire
area and potential sidewalk extensions
City Council Minutes – June 22, 2015 Page 11 | 13
Evaluate access and pedestrian connections with School District
4th St parking lot improvements
Tree plantings to fill in existing gaps
Replace all signs to meet retro-reflectivity requirements
BNSF railway crossing upgrades
Evaluation of street lighting needs
Utility Improvements
Storm sewer pipe and structure improvements, address known drainage
issues
Evaluate where feasible to implement stormwater infiltration and
treatment
Sanitary sewer improvements to include mainline replacements/lining,
sewer service replacements, manhole casting and ring replacement
Watermain improvements as needed to address main breaks/service issues
Hydrant and valve replacement
Evaluate burying overhead power on 3rd and 4th Streets
Conduit crossings installed where needed for private utilities and Fibernet
Shibani Bisson noted that the project is anticipated to cost approximately
$5,750,000 for Area 5. Funding sources will likely include special assessment to
benefitting properties, eligible state aid funds, and proposed street reconstruction
bonds. Assessments for the project will be based on the standard residential and
non-residential rates, which was $4,000 per residential unit and 100% of the front
footage cost for non-residential lots for the 2011 reconstruction project.
Generally, the City has applied a 5% increase to the rates, and that will be
evaluated in the feasibility report.
GLEN POSUSTA MOVED FOR ALTERNATIVE #1 TO ADOPT
RESOLUTION #2015-052 AUTHORIZING PREPARATION OF A
FEASIBILITY REPORT FOR THE 2016 STREET RECONSTRUCTION
PROJECT, STUDY TO INCLUDE A DEDICATED RIGHT TURN LANE ON
NORTHBOUND TH 25 ONTO 7TH STREET EAST. CHARLOTTE GABLER
SECONDED THE MOTION. MOTION CARRIED 5-0.
B. Consideration of authorizing development of a contract with WSB & Associates
for the Bertram Chain of Lakes Athletic Park Planning Project to include a master
site plan, phasing plan, feasibility report, schematic grading plan, and construction
design, plans and coordination for interim improvements
Angela Schumann discussed the process for receiving and reviewing requests for
proposal for the BCOL Athletic Park. Interviews were conducted by a steering
committee which was also attended by members of the Parks Commission and
City Council. At this time, City Council is asked to authorize development of a
contract with WSB and Associates for the project, which would include a master
site plan and schematic grading plan along with construction plans. The proposed
City Council Minutes – June 22, 2015 Page 12 | 13
contract would be brought back to Council for approval at the first meeting in
July.
Brian Stumpf publicly thanked the firms that submitted proposals to the City for
this project. He also thanked the Steering Committee for their work on reviewing
the proposals and conducting the interviews.
LLOYD HILGART MOVED FOR ALTERNATIVE #1 AUTHORIZING
DEVELOPMENT OF A CONTRACT WITH WSB & ASSOCIATES FOR THE
BERTRAM CHAIN OF LAKES ATHLETIC PARK PLANNING PROJECT, TO
INCLUDE A MASTER SITE PLAN; PHASING PLAN; FEASIBILITY
REPORT; SCHEMATIC GRADING PLAN; AND CONSTRUCTION DESIGN,
PLANS, AND COORDINATION FOR INTERIM IMPROVEMENTS.
CHARLOTTE GABLER SECONDED THE MOTION. MOTION CARRIED 4-
1 WITH TOM PERRAULT VOTING IN OPPOSITION.
C. Consideration of accepting state bid and approving purchase of a 2015 Case-IH
Farmall Tractor with side and rear flail mowers and snow wing plow, which
would replace 1987 and 1999 tractors
Tom Moores presented this item asking Council to replace two old public works
tractors and purchase a new 2015 Case-IH Farmall tractor which would include
mowing and plowing attachments to allow year round use for mowing and snow
removal. Tom Moores discussed the possibility of either trading in the old
tractors or putting them out on auction.
Tom Moores also talked about the process for outfitting the new tractor. Once the
tractor is purchased, it would be sent to South Dakota for outfitting. The City
would not be responsible for payment until the tractor is completed.
Tom Moores explained how the auction process would work; they would put the
old tractors up for bid with a reserve price of $16,000. The reserve price would
guarantee getting at least that amount in a bid; if the bid would be less, the
tractors would be accepted as a trade-in through Trueman-Welters. Brian Stumpf
asked if there were any stipulations for sales of equipment that would be greater
than $10,000. Wayne Oberg explained that a formal bid process is only required
if pricing would be greater than $100,000.
GLEN POSUSTA MOVED FOR ALTERNATIVE #1TO ACCEPT THE STATE
BID PRICING FROM TRUEMAN-WELTERS AND APPROVE THE
PURCHASE OF A 2015 CASE-IH FARMALL TRACTOR FOR $55,529,
DIAMOND MOWER SIDE AND REAR FLAIL MOWERS FOR $30,255, AND
HLA 4200 SNOW/WING PLOW FOR $16,358.10, FOR A TOTAL OF
$102,142.10. THE 1987 FORD 4610 TRACTOR AND 1999 NEW HOLLAND
TN-55 TRACTOR WITH ATTACHMENTS WOULD BE SOLD AT AUCTION
City Council Minutes – June 22, 2015 Page 13 | 13
WITH A RESERVE PRICE OF $16,000. TOM PERRAULT SECONDED THE
MOTION. MOTION CARRIED 5-0.
5. Added Items
XO and Yondoo contracts - Glen Posusta brought up the topic of the broadband
contract that was approved by Council at a previous meeting. He had talked to
Bryan Rabe at FiberNet about the need to expand the available broadband. In his
research, he found that Yondoo may require more broadband for video services,
which he felt could be detrimental. In addition, it appears that Yondoo may also
have requirements that could negatively impact customers. Glen Posusta feels
that it will not be possible to achieve an additional 1,000 video customers to offset
the immediate $65,000 payment. Glen Posusta suggested that they survey
FiberNet customers to find out what their preferences are for video services.
Jeff O’Neill explained some of the past discussions that took place regarding
expanding broadband service, at a meeting where Posusta was present. The
broadband topic has been researched for some time and the arrangement with
Windomnet was found to be the best option for FiberNet. Various council
members commented on the necessity for expanded bandwidth and the options for
video service. After a lengthy discussion, Brian Stumpf asked Glen Posusta to
provide the information on Yondoo to him and Lloyd Hilgart. They will take that
into consideration when negotiating a contract with Yondoo.
Liquor ordinances - Charlotte Gabler asked about updating the liquor ordinances
to reflect earlier serving hours on Sunday and any other allowances in recent
legislation. Cathy Shuman asked if they are interested in updating the liquor
ordinances overall, in addition to Sunday hours. Council directed staff to review
all the liquor ordinances and bring back to Council in October.
Cemetery maintenance - Tom Perrault noted that he received a call that the
cemetery lawn maintenance provider is tearing up the landscaping. Brian Stumpf
noted that Parks staff has been asked to look into this.
6. Adjournment
CHARLOTTE GABLER MOVED TO ADJOURN THE MEETING AT 8:44 P.M. TOM
PERRAULT SECONDED THE MOTION. MOTION CARRIED 5-0.
Recorder: Catherine M. Shuman ___
Approved:
Attest: __________________________
City Administrator
CityCouncilAgenda:07/13/15
1
2A.ConsiderationofapprovingpaymentofbillregistersforJuly13th (WO)
A.REFERENCEANDBACKGROUND:
Citystaffsubmitstheattachedbillregistersandpurchasingcardregistersforapprovalby
Council.Thebillregisterscontainallinvoicesprocessedandthepurchasingcard
registerscontainallcardpurchasesmadesincethelastCouncilmeeting.SubjecttoMN
Statutes,mostinvoicesrequireCouncilapprovalpriortoreleasingchecksforpayment.
ThedayfollowingCouncilapproval,paymentswillbereleasedunlessdirected
otherwise.AcreditpurchasingagreementandpolicywasapprovedbyCouncilinitially
andcardpurchasesmustcomplywiththepolicy.
IfCouncilhasnoquestionsorcommentsonthebillandpurchasecardregisters,thesecan
beapprovedwiththeconsentagenda.Ifrequested,thisitemcanberemovedfrom
consentanddiscussedpriortomakingamotionforapproval.
A1.BudgetImpact:None
A2.StaffWorkloadImpact:Noadditionalworkrequired
B.ALTERNATIVEACTIONS:
1.Motiontoapprovethebillandpurchasecardregistersforatotalamountof
$239,010.34.
2.MotiontoapprovetheregisterswithchangesdirectedbyCouncil.
C.STAFFRECOMMENDATION:
CitystaffrecommendsAlternative#1or#2,perdirectionofCouncil.
D.SUPPORTINGDATA:
Billregisters
PurchaseCardregisters
User:
Printed:07/08/2015 - 1:27PM
Julie.Cheney
Computer Check Proof List by Vendor
Accounts Payable
Batch:00202.07.2015 - 00202.07.2015 AP
Invoice No Description Amount Payment Date Acct Number Reference
Vendor:3974 A+ TAXI OF MONTICELLO INC Check Sequence: 1 ACH Enabled: True
20130671 June 2015 - 604 rides 3,333.33 07/14/2015 101-45178-431990
3,333.33Check Total:
Vendor:1021 AME RED E MIX INC Check Sequence: 2 ACH Enabled: False
102849 ZPARKS-HUNTER - (6) units R000000 3000 for playground 913.00 07/14/2015 229-45202-453010
913.00Check Total:
Vendor:1977 ANCOM COMMUNICATIONS INC Check Sequence: 3 ACH Enabled: False
53519 Pager- rep vloume, func. switches, reflowed boards; Battery 116.50 07/14/2015 101-42200-440440
53520 Pager- rep vloume, func. switches, reflowed boards; 95.00 07/14/2015 101-42200-440440
53521 Pager- rep vloume, func. switches, reflowed boards; 95.00 07/14/2015 101-42200-440440
53522 Pager- rep vloume, func. switches, reflowed boards; Battery 128.50 07/14/2015 101-42200-440440
435.00Check Total:
Vendor:3991 ANOKA RAMSEY COMMUNITY COLLEGE Check Sequence: 4 ACH Enabled: False
00383889 OSHA & Seasonal Training 6/10/15 Contract #682 1,125.00 07/14/2015 101-41800-431960
1,125.00Check Total:
Vendor:1038 APPERTS FOOD SERVICE Check Sequence: 5 ACH Enabled: False
507030567 Hot dogs (12 cases) & chips for block party 734.88 07/14/2015 101-45130-444100
507030568 Freight 5.00 07/14/2015 226-45122-433300
507030568 Friendship Island food & snack items 337.20 07/14/2015 226-45127-421981
1,077.08Check Total:
Vendor:1062 BEAUDRY OIL COMPANY Check Sequence: 6 ACH Enabled: True
366496 Dev Delo 400 - (161.4 gal) 10W30; Chev Multi EP 5 80w90 (5gal) 1,901.05 07/14/2015 101-43127-421300
1,901.05Check Total:
AP-Computer Check Proof List by Vendor (07/08/2015 - 1:27 PM)Page 1
Invoice No Description Amount Payment Date Acct Number Reference
Vendor:1065 BELLBOY CORPORATION Check Sequence: 7 ACH Enabled: True
48980900 resale - wine 420.00 07/14/2015 609-49750-425300
48980900 resale - liquor 343.25 07/14/2015 609-49750-425100
48980900 freight 14.40 07/14/2015 609-49750-433300
48987600 freight 0.90 07/14/2015 609-49750-433300
48987600 resale - wine 56.00 07/14/2015 609-49750-425300
834.55Check Total:
Vendor:1067 BERNICK'S Check Sequence: 8 ACH Enabled: False
106029 Resale - pop, water, Gatorade 634.10 07/14/2015 226-45127-425410
109087 Water for parties 12.80 07/14/2015 226-45127-421460
109087 Resale 102.00 07/14/2015 226-45127-425410
109099 Resale 153.00 07/14/2015 226-45203-425410
112162 Resale 180.40 07/14/2015 226-45127-425410
8461 Coffee 332.04 07/14/2015 101-41940-420990
1,414.34Check Total:
Vendor:1865 JOSH BERTHIAUME Check Sequence: 9 ACH Enabled: True
06152015 lunch reimbursement 6/11/15 - Sup. School- Parks 15.93 07/14/2015 101-45201-433100
15.93Check Total:
Vendor:2576 BIG LAKE LUMBER Check Sequence: 10 ACH Enabled: False
20046277 (4) pointed lath- 25pc bundles 59.60 07/14/2015 101-43120-422600
59.60Check Total:
Vendor:2535 BORDER STATES ELECTRIC SUPPLY Check Sequence: 11 ACH Enabled: True
909500129 (4) LEV- 5F100-6vc Scapc 3DPLX 6F Sm Plate 184.43 07/14/2015 656-49877-421800
909500129909530 (10) 12v Backup 2Prong 574.14 07/14/2015 656-49877-421800
909530743 (8) Combo Wan Gateway 742.27 07/14/2015 656-49877-421800
909569797 (100) cable tie 17.37 07/14/2015 656-49877-421990
909569798 (100) Jack 8C8P Data W/ Bezel 261.60 07/14/2015 656-49877-421800
909577308 (900) PAN - Cable Tie 161.26 07/14/2015 656-49877-421990
909585472 (8) ZYXE-VSG-1432 VDSL2 Combo Wan Gateway 751.01 07/14/2015 656-49877-421800
909593574 (500) - flex cllip telecrafter 63.46 07/14/2015 656-49877-421800
2,755.54Check Total:
Vendor:2213 CBS TV STATIONS Check Sequence: 12 ACH Enabled: False
063015 WCCO June 2015 1,314.25 07/14/2015 656-49879-430920
AP-Computer Check Proof List by Vendor (07/08/2015 - 1:27 PM)Page 2
Invoice No Description Amount Payment Date Acct Number Reference
1,314.25Check Total:
Vendor:1106 CENTRAL MCGOWAN INC Check Sequence: 13 ACH Enabled: False
00044609 Monthly Tank Rental 45.00 07/14/2015 226-45122-441500
00872555 Bulk Carbon Dioxide (450 lbs) 116.00 07/14/2015 226-45122-421600
00875276 Bulk Carbon Dioxide (405 lbs) 107.00 07/14/2015 226-45122-421600
268.00Check Total:
Vendor:3788 CENTRAL WOOD PRODUCTS CORP Check Sequence: 14 ACH Enabled: False
63420 ZPARKS-HUNTER - 2203 Rec-Step (100) 1,715.00 07/14/2015 229-45202-453010
1,715.00Check Total:
Vendor:2654 CENTURYLINK Check Sequence: 15 ACH Enabled: False
R97006006015159 6/8-7/7/2015 - monthly access charge 144.23 07/14/2015 656-49879-430910
144.23Check Total:
Vendor:2654 CENTURYLINK Check Sequence: 16 ACH Enabled: False
L04003703715159 6/8-7/7/2015 - monthly access charge 104.84 07/14/2015 656-49879-430910
104.84Check Total:
Vendor:2654 CENTURYLINK Check Sequence: 17 ACH Enabled: False
R72010610615159 6/8-7/7/2015 - monthly access charge 600.00 07/14/2015 656-49879-430910
600.00Check Total:
Vendor:3750 MARK CHRISTIANSEN Check Sequence: 18 ACH Enabled: False
6/25/2015 Market Token Collection Log 6/18/15 20.00 07/14/2015 226-00000-220100
20.00Check Total:
Vendor:4158 COMMERCIAL ASPHALT COMPANY Check Sequence: 19 ACH Enabled: False
150630 (2.03) tons Dura Drive- Hotmix 117.84 07/14/2015 101-43120-422400
117.84Check Total:
Vendor:1120 CONCRETE PRODUCTS NEW LONDON Check Sequence: 20 ACH Enabled: False
61429 Round-a-bout Landscaping - (2) 3oz Typar Hvy Duty 4'x300' 190.60 07/14/2015 101-45201-422500
190.60Check Total:
AP-Computer Check Proof List by Vendor (07/08/2015 - 1:27 PM)Page 3
Invoice No Description Amount Payment Date Acct Number Reference
Vendor:2197 CORPORATE CONNECTION Check Sequence: 21 ACH Enabled: False
40094 (2) xL Hi Viz Class 2 Safety T-shirt 34.32 07/14/2015 101-43120-420650
34.32Check Total:
Vendor:4166 JENESSA COX Check Sequence: 22 ACH Enabled: False
070215 FNM-001-1042 acct Refund 56.84 07/14/2015 656-00000-115025
56.84Check Total:
Vendor:1746 CUSTOM FIRE APPARATUS INC Check Sequence: 23 ACH Enabled: True
16385 Valve, Air, 4-way toggle 37.57 07/14/2015 101-42200-422110
37.57Check Total:
Vendor:2935 CUSTOMIZED FIRE RESCUE TRAINING INC Check Sequence: 24 ACH Enabled: False
662 Haz Materials; Confined Space; Tech Rescue-to be Reimb. by MBFTE 1,125.00 07/14/2015 101-42200-433200
1,125.00Check Total:
Vendor:1129 DAHLHEIMER BEVERAGE LLC Check Sequence: 25 ACH Enabled: True
110919 Resale - beer at ball fields 267.00 07/14/2015 226-45203-425200
111713 Resale - beer 25.50 07/14/2015 609-49750-425200
111762 Resale - beer 925.20 07/14/2015 609-49750-425200
1140988 Resale - beer 2,730.75 07/14/2015 609-49750-425200
3,948.45Check Total:
Vendor:1833 DAN & JERRY'S GREENHOUSEES INCORPORATED Check Sequence: 26 ACH Enabled: False
297506 (3) 10" basket; (6) 6" annuals tray 68.91 07/14/2015 101-45201-440900
297723 (2) quart Perennials 9.98 07/14/2015 101-45201-440900
78.89Check Total:
Vendor:1134 DAY DISTRIBUTING COMPANY Check Sequence: 27 ACH Enabled: True
809988 resale - beer 1,535.57 07/14/2015 609-49750-425200
1,535.57Check Total:
Vendor:1136 GORDON J DEHMER Check Sequence: 28 ACH Enabled: False
3239 Labor- extinguisher recahsrge & mtc. 308.50 07/14/2015 101-42200-440440
3239 Parts r- extinguisher recahsrge & mtc. 30.25 07/14/2015 101-42200-440440
338.75Check Total:
AP-Computer Check Proof List by Vendor (07/08/2015 - 1:27 PM)Page 4
Invoice No Description Amount Payment Date Acct Number Reference
Vendor:1153 ECM PUBLISHERS INC Check Sequence: 29 ACH Enabled: True
231908 PHN - Zo Ord Ch 3.7 Ad# 406412 110.76 07/14/2015 101-41910-435100
231909 PHN - Amend Zo Ch 3.4, 5.2, 8.4 Ad# 410850 110.76 07/14/2015 101-41910-435100
231910 Ordinance 616 - Ad# 411018 230.75 07/14/2015 101-41310-435100
452.27Check Total:
Vendor:1878 ESS BROTHERS & SONS INC Check Sequence: 30 ACH Enabled: False
UU3616 309x 2' CI Adj. Ring; EBS Super Glue 148.50 07/14/2015 101-43120-422400
148.50Check Total:
Vendor:4051 MICHELE FORSMAN Check Sequence: 31 ACH Enabled: False
6/18/2015 Library Programs - Summer 2015 24.60 07/14/2015 101-00000-220150
24.60Check Total:
Vendor:2222 FOX SPORTS NET INC Check Sequence: 32 ACH Enabled: True
J18650 FSN North June 2015 4,814.46 07/14/2015 656-49879-430920
4,814.46Check Total:
Vendor:2462 FOX TELEVISION STATIONS INC Check Sequence: 33 ACH Enabled: False
063015 KMSP June 2015 1,164.05 07/14/2015 656-49879-430920
063015-2 WFTC June 2015 210.28 07/14/2015 656-49879-430920
1,374.33Check Total:
Vendor:3748 JEFFREY D GARDNER Check Sequence: 34 ACH Enabled: True
6/26/2015 Market Token Collection Log 6/18/15 21.00 07/14/2015 226-00000-220100
21.00Check Total:
Vendor:4045 DAN GLESER Check Sequence: 35 ACH Enabled: True
387084 Mankato Networks- (4) 10 Gigabit Ethernet Optics 2,452.73 07/14/2015 656-49877-421800
387090 Mankato Networks-Fiber xconn-SMF xcon June 2015 2,150.00 07/14/2015 656-49870-431990
4,602.73Check Total:
Vendor:4090 GOLDEN WEST TECHNOLOGIES Check Sequence: 36 ACH Enabled: False
150600493 Helpdesk Minutes 3/15 (331) - ommitted from 3/15 inv in error 413.75 07/14/2015 656-49870-431990
150600493 Helpdesk Minutes 4/15 (805) - ommitted from 3/15 inv in error 1,006.25 07/14/2015 656-49870-431990
150600493 Helpdesk Minutes 5/15 (663) - ommitted from 3/15 inv in error 828.75 07/14/2015 656-49870-431990
150600493 June 2015- Helpdesk (428); Video Support (204) 814.75 07/14/2015 656-49870-431990
AP-Computer Check Proof List by Vendor (07/08/2015 - 1:27 PM)Page 5
Invoice No Description Amount Payment Date Acct Number Reference
3,063.50Check Total:
Vendor:1413 GOPHER STATE ONE CALL INC Check Sequence: 37 ACH Enabled: True
138426 June 2015 - (244) FTP; (6) voice; (10) cancel/Update-split Water 171.88 07/14/2015 601-49440-432770
138426 June 2015 - (244) FTP; (6) voice; (10) cancel/Update- split FNM 171.87 07/14/2015 656-49877-432770
343.75Check Total:
Vendor:4149 SHARON GROSS Check Sequence: 38 ACH Enabled: False
6/18/2015 Library Program Supplies - Summer 12.69 07/14/2015 101-00000-220150
12.69Check Total:
Vendor:3859 TAMARA HANSON Check Sequence: 39 ACH Enabled: True
6/25/2015 Market Token Collection Log 6/25/15 66.00 07/14/2015 226-00000-220100
66.00Check Total:
Vendor:4160 RODNEY & LAURI HARVEY Check Sequence: 40 ACH Enabled: False
070215 FNM-001-0074 acct Refund 9.32 07/14/2015 656-00000-115025
9.32Check Total:
Vendor:1223 HAWKINS INC Check Sequence: 41 ACH Enabled: True
3742497 (8)150# Chlorine; (662) gal Phospahte Liq; (480) gal Hydo Acid 9,277.40 07/14/2015 601-49440-421600
9,277.40Check Total:
Vendor:1224 HD SUPPLY WATERWORKS LTD Check Sequence: 42 ACH Enabled: False
E077689 Sensus VXU repair 316.65 07/14/2015 601-49440-440440
316.65Check Total:
Vendor:3229 JEFF HOGLUND Check Sequence: 43 ACH Enabled: False
0152815 (4) Adopt a Median signs 100.00 07/14/2015 101-43120-422600
0162215 (75) 12"x16"- No Parking or Watering; (75) Metal Step Stakes 375.00 07/14/2015 101-43120-422600
475.00Check Total:
Vendor:1242 HOLIDAY CREDIT OFFICE Check Sequence: 44 ACH Enabled: True
06182015 Fire Dept. Fuel slips 5/18-6/09/2015 352.74 07/14/2015 101-42200-421200
352.74Check Total:
AP-Computer Check Proof List by Vendor (07/08/2015 - 1:27 PM)Page 6
Invoice No Description Amount Payment Date Acct Number Reference
Vendor:4168 JEFF HOLTON Check Sequence: 45 ACH Enabled: False
070215 FNM-001-0080 acct Refund 87.13 07/14/2015 656-00000-115025
87.13Check Total:
Vendor:2305 HOME BOX OFFICE Check Sequence: 46 ACH Enabled: True
063015 HBO June 2015 280.44 07/14/2015 656-49879-430920
063015 HBO Bulk June 2015 513.05 07/14/2015 656-49879-430920
063015 Max June 2015 67.87 07/14/2015 656-49879-430920
861.36Check Total:
Vendor:1244 HORIZON COMMERCIAL POOL SUPPLY Check Sequence: 47 ACH Enabled: False
150527057 Pool chemicals 1,603.88 07/14/2015 226-45122-421600
150601071 Pool chemicals 36.48 07/14/2015 226-45122-421600
CR150624901 Credit on shipping charge -11.64 07/14/2015 226-45122-421600
1,628.72Check Total:
Vendor:2214 HUBBARD BROADCASTING INC Check Sequence: 48 ACH Enabled: False
063015 KSTC June 2015 187.75 07/14/2015 656-49879-430920
063015-2 KSTP June 2015 1,502.00 07/14/2015 656-49879-430920
1,689.75Check Total:
Vendor:3749 DANIEL PAUL HUNZ Check Sequence: 49 ACH Enabled: True
6/25/2015 Market Token Collection Log 6/18/15 26.00 07/14/2015 226-00000-220100
26.00Check Total:
Vendor:4053 JAN IANO Check Sequence: 50 ACH Enabled: False
6/18/2015 Library Programs - Summer 2015 99.35 07/14/2015 101-00000-220150
99.35Check Total:
Vendor:2521 ALAN JIMENEZ Check Sequence: 51 ACH Enabled: False
070215 763-295-0968 acct Refund 18.75 07/14/2015 656-00000-115025
18.75Check Total:
Vendor:4159 KEVIN JOB Check Sequence: 52 ACH Enabled: False
070215 FNM-001-0274 acct Refund 5.83 07/14/2015 656-00000-115025
5.83Check Total:
AP-Computer Check Proof List by Vendor (07/08/2015 - 1:27 PM)Page 7
Invoice No Description Amount Payment Date Acct Number Reference
Vendor:4167 MARIAN JOHNSON Check Sequence: 53 ACH Enabled: False
070215 763-295-8766 acct Refund 66.72 07/14/2015 656-00000-115025
66.72Check Total:
Vendor:1263 JOHNSON BROS WHOLESALE LIQUOR Check Sequence: 54 ACH Enabled: False
5200281 resale - liquor 3,696.31 07/14/2015 609-49750-425100
5200281 freight 41.04 07/14/2015 609-49750-433300
5200282 resale - wine 498.40 07/14/2015 609-49750-425300
5200282 resale - mix 28.49 07/14/2015 609-49750-425400
5200282 freight 23.04 07/14/2015 609-49750-433300
531486 resale - liquor credit -179.14 07/14/2015 609-49750-425100
531690 resale - liquor credit -3.33 07/14/2015 609-49750-425100
531691 resale - wine credit -13.15 07/14/2015 609-49750-425300
532050 resale - beer credit -23.00 07/14/2015 609-49750-425200
4,068.66Check Total:
Vendor:2251 KARE GANNETT CO INC Check Sequence: 55 ACH Enabled: False
484-1018 Kare TV June 2015 1,389.35 07/14/2015 656-49879-430920
1,389.35Check Total:
Vendor:1270 KENNEDY AND GRAVEN CHARTERED Check Sequence: 56 ACH Enabled: False
MN190-00101 General EDA Matters through 5/31/15 277.50 07/14/2015 213-46301-430400
277.50Check Total:
Vendor:1274 KNIFE RIVER CORPORATION-NORTH CENTRAL Check Sequence: 57 ACH Enabled: False
32753 ZPARKS-HUNTER - 400 EXT 283.50 07/14/2015 229-45202-453010
283.50Check Total:
Vendor:2626 HARRY LANTTO Check Sequence: 58 ACH Enabled: True
6/24/2015 Planning Commission Meeting Recording 6/2/15 60.00 07/14/2015 101-41910-431990
6/24/2015 EDA Meeting Recording 6/10/15 60.00 07/14/2015 213-46301-431990
6/24/2015 City Council Meeting Recording - 6/8/15 & 6/22/2015 135.00 07/14/2015 101-41110-431990
255.00Check Total:
Vendor:1291 LEAGUE OF MN CITIES INS TRUST Check Sequence: 59 ACH Enabled: False
6/30/2015 LMCIT Claim #C0037549 date of loss 2/10/15 MR 199.00 07/14/2015 101-43110-436990
6/30/2015 LMCIT Claim #C0038578 date of loss 4/8/15 TG 1,000.00 07/14/2015 101-43110-436990
6/30/2015 LMCIT Claim #C0039279 date of loss 5/13/15 PT 60.42 07/14/2015 217-41990-443990
AP-Computer Check Proof List by Vendor (07/08/2015 - 1:27 PM)Page 8
Invoice No Description Amount Payment Date Acct Number Reference
1,259.42Check Total:
Vendor:2304 LEGACY MECHANICAL SERVICES LLC Check Sequence: 60 ACH Enabled: True
4746 Material - Replaced Water Heater & Flapper on toilet 255.00 07/14/2015 101-41940-431990
4746 Labor - Replaced Water Heater & Flapper on toilet 285.00 07/14/2015 101-41940-431990
4963 New condenser for fan motor in pool equipment room 295.00 07/14/2015 226-45122-440440
835.00Check Total:
Vendor:1292 LEROY JOB TRUCKING INC Check Sequence: 61 ACH Enabled: True
17413 Animal Charge (2) 23.80 07/14/2015 101-42700-431990
23.80Check Total:
Vendor:3933 CHARLES LONG Check Sequence: 62 ACH Enabled: False
6/25/2015 Market Token Collection Log 6/18/15 52.00 07/14/2015 226-00000-220100
52.00Check Total:
Vendor:4097 DEBRA LUKEN Check Sequence: 63 ACH Enabled: False
6/18/2015 Library program supplies - Summer 2015 82.21 07/14/2015 101-00000-220150
82.21Check Total:
Vendor:1300 DOUGLAS WILLIAM LYSENG Check Sequence: 64 ACH Enabled: True
1312 On Site Services (2/1-2/28/15) 2,422.50 07/14/2015 702-00000-431990
1312 "utx" - On Site Services (2/1-2/28/15) 382.50 07/14/2015 702-00000-431990
1313 On Site Services (3/2-3/31/15) 2,982.11 07/14/2015 702-00000-431990
1313 "utx" - On Site Services (3/2-3/31/15) 170.00 07/14/2015 702-00000-431990
1314 On Site Services (4/3-4/30/15) 1,997.50 07/14/2015 702-00000-431990
7,954.61Check Total:
Vendor:1303 M AMUNDSON LLP Check Sequence: 65 ACH Enabled: True
198594 resale - cigarettes; juice 1,049.88 07/14/2015 609-49750-425500
198594 resale - can coolers; bottle wraps; soda pop; etc 686.95 07/14/2015 609-49750-425400
1,736.83Check Total:
Vendor:1229 MAJIRS ADVERTISING & DESIGN INC Check Sequence: 66 ACH Enabled: True
1200 (250) business cards Tom P 43.00 07/14/2015 101-45201-431990
1203 FNM Handbooks; creative fee - change 565.80 07/14/2015 656-49870-431990
AP-Computer Check Proof List by Vendor (07/08/2015 - 1:27 PM)Page 9
Invoice No Description Amount Payment Date Acct Number Reference
608.80Check Total:
Vendor:3745 MANSFIELD OIL COMPANY Check Sequence: 67 ACH Enabled: True
480043 780 gal Diesel @ $1.980900 1,889.86 07/14/2015 101-43120-421200
480044 753 gal Unleaded @ $1.829700 1,699.30 07/14/2015 101-43120-421200
523205 754 gal Diesel @ $1.902700 1,767.91 07/14/2015 101-43120-421200
523208 603 gal Unleaded @ $1.867800 1,383.76 07/14/2015 101-43120-421200
562697 650 gal Unleaded @ $2.056400 1,614.22 07/14/2015 101-43120-421200
562724 650 gal Diesel @ $1.911600 1,529.85 07/14/2015 101-43120-421200
592508 654 gal Diesel @ $1.925900 1,548.61 07/14/2015 101-43120-421200
592517 422 gal Unleaded @ $1.968100 1,010.73 07/14/2015 101-43120-421200
12,444.24Check Total:
Vendor:1308 MARCO INC Check Sequence: 68 ACH Enabled: True
280811886 6/10-7/10/15 Contract 4,923.39 07/14/2015 702-00000-441500
4,923.39Check Total:
Vendor:1309 MARTIE'S FARM SERVICE INC Check Sequence: 69 ACH Enabled: False
488440 (15) annual flats; (10) fountain grass pd byl donation -Cargill 494.25 07/14/2015 101-43120-422500
616273 (4) pots; (2) 20# potting soil 26.74 07/14/2015 101-45201-440900
520.99Check Total:
Vendor:4164 JASON MCCARTY Check Sequence: 70 ACH Enabled: False
070215 763-295-9422 acct Refund 35.42 07/14/2015 656-00000-115025
35.42Check Total:
Vendor:2215 METRO GOLDWYN MAYER INC Check Sequence: 71 ACH Enabled: True
063015 MGM HD June 2015 98.22 07/14/2015 656-49879-430920
98.22Check Total:
Vendor:1330 CITY OF MINNEAPOLIS Check Sequence: 72 ACH Enabled: True
400413006125 (95) Transactions - May 2015; (1) March 2015 86.40 07/14/2015 101-42100-431990
86.40Check Total:
Vendor:2179 MINNESOTA 9-1-1 PROGRAM Check Sequence: 73 ACH Enabled: True
06/2015 June 2015 911 Wright Co 781.42 07/14/2015 656-00000-208170
AP-Computer Check Proof List by Vendor (07/08/2015 - 1:27 PM)Page 10
Invoice No Description Amount Payment Date Acct Number Reference
781.42Check Total:
Vendor:1341 MMKR Check Sequence: 74 ACH Enabled: True
38036 Progress Billing - services through 5/31/15 4,500.00 07/14/2015 101-41540-430100
4,500.00Check Total:
Vendor:1343 MN DEPT OF COMMERCE Check Sequence: 75 ACH Enabled: False
1000032585 #6726 - Indirect Assessment 1st Qtr FY 2016 88.88 07/14/2015 656-49870-443700
88.88Check Total:
Vendor:1845 MN DEPT OF LABOR & INDUSTRY Check Sequence: 76 ACH Enabled: False
7/2/2015 Confirm #22565171109 Q 2 2015 2,816.92 07/14/2015 101-00000-208110
7/2/2015 Confirm #22565171109 Q 2 2015 -134.54 07/14/2015 101-42400-343000
2,682.38Check Total:
Vendor:1359 MN RURAL WATER ASSOCIATION Check Sequence: 77 ACH Enabled: False
Membership 2015 August 2015-16 Opton B Associate Membshp; (2) extra mailings 270.00 07/14/2015 601-49440-443300
270.00Check Total:
Vendor:1364 MOBILE HEALTH SERVICES LLC Check Sequence: 78 ACH Enabled: True
25557 (2) HAZMAT Physical; (2) Fit Tests' (2) office visits-DC & TI 355.00 07/14/2015 101-42200-431990
355.00Check Total:
Vendor:1743 CITY OF MONTICELLO Check Sequence: 79 ACH Enabled: False
7/7/2015 Notary Validation - Pat Kovich 2/6/15 20.00 07/14/2015 101-41520-443990
7/7/2015 DMV Change Drawer True Up 4/10/15 49.45 07/14/2015 217-41990-443990
7/7/2015 Walk N Roll Dog Park Booth Supplies - B Green 6/12/15 16.77 07/14/2015 101-45201-443990
7/7/2015 Batteries for Garage Door Opener - W Klein 6/26/15 11.41 07/14/2015 101-42400-421990
7/7/2015 Clerk Annual Membership - Kerry Burri 7/1/15 35.00 07/14/2015 101-41310-443300
132.63Check Total:
Vendor:2512 MONTICELLO PLBG HTG AC LLC Check Sequence: 80 ACH Enabled: False
15289 (300) lbs. Salt & Delivery - Fire Dept. 51.00 07/14/2015 101-42200-422990
51.00Check Total:
Vendor:1375 MONTICELLO PRINTING INC Check Sequence: 81 ACH Enabled: True
07012015 (30) Training Report Forms- Fire Dept. 54.85 07/14/2015 101-42200-420300
AP-Computer Check Proof List by Vendor (07/08/2015 - 1:27 PM)Page 11
Invoice No Description Amount Payment Date Acct Number Reference
54.85Check Total:
Vendor:1821 MOOSE SHERRITT ICE ARENA Check Sequence: 82 ACH Enabled: False
6/17/2015 Hockey League 2015 - 50% of profits 4,110.09 07/14/2015 226-45127-430130
4,110.09Check Total:
Vendor:2112 MPELRA Check Sequence: 83 ACH Enabled: False
6/26/2015 August 5-7 2015 Summer Conference - Tracy Ergen 250.00 07/14/2015 101-41800-433200
250.00Check Total:
Vendor:2218 MUSIC CHOICE Check Sequence: 84 ACH Enabled: True
063015 Music Choice June 2015 349.17 07/14/2015 656-49879-430920
349.17Check Total:
Vendor:2072 NATIONAL TELCO TELEVISION CONSORTIUM Check Sequence: 85 ACH Enabled: True
3355 NTTC - June 2015 billing 32,693.79 07/14/2015 656-49879-430920
32,693.79Check Total:
Vendor:1887 NENA Check Sequence: 86 ACH Enabled: False
5673 Company Id Subscription- 7/1/15 - 6/30/2016 250.00 07/14/2015 656-49870-443700
250.00Check Total:
Vendor:1913 NEW FRANCE WINE Check Sequence: 87 ACH Enabled: False
100946 freight 15.00 07/14/2015 609-49750-433300
100946 resale - wine 984.00 07/14/2015 609-49750-425300
999.00Check Total:
Vendor:2216 NHL NETWORK Check Sequence: 88 ACH Enabled: False
063015 NHL SD June 2015 223.52 07/14/2015 656-49879-430920
223.52Check Total:
Vendor:2287 NORTH AMERICAN NUMBERING PLAN Check Sequence: 89 ACH Enabled: False
076811 FCC Filer ED 828118 Number Admin in N AM- FNM share for 2015 25.00 07/14/2015 656-49870-431990
25.00Check Total:
Vendor:3738 DANIEL D OLSEN Check Sequence: 90 ACH Enabled: True
AP-Computer Check Proof List by Vendor (07/08/2015 - 1:27 PM)Page 12
Invoice No Description Amount Payment Date Acct Number Reference
M15-06 (31) June 2015 Off Site Hours 2,015.00 07/14/2015 656-49870-430700
2,015.00Check Total:
Vendor:1412 OMANN BROTHERS INC Check Sequence: 91 ACH Enabled: False
11578 (10.84) SPWEA240B 543.30 07/14/2015 101-43120-422400
11587 (8.32) SPWEA240B 417.00 07/14/2015 101-43120-422400
11594 (5.89) SPWEA240B 295.21 07/14/2015 101-43120-422400
11605 (5.02) SPWEA240B 251.60 07/14/2015 101-43120-422400
11613 (3.02) AC Fines mix 194.61 07/14/2015 101-43120-422400
1,701.72Check Total:
Vendor:1273 PAUSTIS & SONS WINE CO Check Sequence: 92 ACH Enabled: False
8505548 resale - wine 1,141.00 07/14/2015 609-49750-425300
8505548 freight 13.75 07/14/2015 609-49750-433300
1,154.75Check Total:
Vendor:3340 PERFECTION PACKAGING INC Check Sequence: 93 ACH Enabled: False
111893 Sunflower seeds for ball field concessions (48 pkgs) 45.60 07/14/2015 226-45203-425410
45.60Check Total:
Vendor:1427 PHILLIPS WINE & SPIRITS CO Check Sequence: 94 ACH Enabled: False
215589 resale - liquor credit -285.19 07/14/2015 609-49750-425100
215589 resale - freight credit -1.44 07/14/2015 609-49750-433300
2813254 resale - wine 1,846.94 07/14/2015 609-49750-425300
2813254 freight 57.60 07/14/2015 609-49750-433300
2813255 resale - liquor 2,242.94 07/14/2015 609-49750-425100
2813255 freight 24.48 07/14/2015 609-49750-433300
3,885.33Check Total:
Vendor:1431 PIPIELINE SUPPLY INC Check Sequence: 95 ACH Enabled: True
S3352486.001 repl valve @800,000 Twr Site; boosted valve in manhole 8.16 07/14/2015 601-49440-422700
8.16Check Total:
Vendor:4060 POP MEDIA NETWORKS, LLC POP MEDIA GROUP, LLC Check Sequence: 96 ACH Enabled: True
155611 Pop June 2015 466.35 07/14/2015 656-49879-430920
466.35Check Total:
Vendor:1443 QUALITY FLOW SYSTEMS INC Check Sequence: 97 ACH Enabled: False
AP-Computer Check Proof List by Vendor (07/08/2015 - 1:27 PM)Page 13
Invoice No Description Amount Payment Date Acct Number Reference
30652 Chestnut lft st-E pump- top bearing; add guide claw 3,811.00 07/14/2015 602-49490-440440
3,811.00Check Total:
Vendor:1450 RAILROAD MANAGEMENT CO III LLC Check Sequence: 98 ACH Enabled: False
321772 License #306033 10/16/15-10/15/16 Rent Sewer Pipeline Crossing 160.78 07/14/2015 265-49200-431990
321779 License #306059 License Fees 160.78 07/14/2015 265-49200-431990
321.56Check Total:
Vendor:2584 RECYCLE TECHNOLOGIES INC Check Sequence: 99 ACH Enabled: False
152447 recycle bults (93) 4'; (62) 8'; bulb bin; Env. Fee 125.00 07/14/2015 609-49754-431990
125.00Check Total:
Vendor:1455 RED'S MARATHON Check Sequence: 100 ACH Enabled: False
06152015 Parks - Diesel off road 69.69 07/14/2015 101-45201-421200
06252015 Battery; recharge 250.00 07/14/2015 101-43120-422100
319.69Check Total:
Vendor:4157 REDHEAD CREAMERY LLC Check Sequence: 101 ACH Enabled: False
6/25/2015 Market Token Collection Log 6-25-15 41.00 07/14/2015 226-00000-220100
41.00Check Total:
Vendor:4022 REINHART FOODSERVICE LLC Check Sequence: 102 ACH Enabled: False
893134 Freight 7.99 07/14/2015 226-45122-433300
893134 Party food - pizzas 86.85 07/14/2015 226-45127-421460
893134 Resale - condiments, chips, cheese sauce, hot dogs, muffins, etc 389.79 07/14/2015 226-45127-425410
899137 Credit to Inv# 883650 - concession frozen yogurt -16.28 07/14/2015 226-45127-425410
902185 Cheese pizzas for parties 79.87 07/14/2015 226-45127-421460
902185 Resale - concessions - tortilla chips, cheese cups, pretzels,etc 403.97 07/14/2015 226-45127-425410
952.19Check Total:
Vendor:4170 RESURRECTION LUTHERAN CHURCH Check Sequence: 103 ACH Enabled: False
070215 763-271-4343 acct Refund - Fibernet 304.93 07/14/2015 656-00000-115025
304.93Check Total:
Vendor:4162 AARON & KIKI ROGERS Check Sequence: 104 ACH Enabled: False
070215 763-314-0241 acct Refund 17.08 07/14/2015 656-00000-115025
AP-Computer Check Proof List by Vendor (07/08/2015 - 1:27 PM)Page 14
Invoice No Description Amount Payment Date Acct Number Reference
17.08Check Total:
Vendor:1470 RUSSELL SECURITY RESOURCE INC Check Sequence: 105 ACH Enabled: True
A25551 Repin Worn Cyclinder at CH 1 (employee entrance) 98.75 07/14/2015 101-41940-440100
98.75Check Total:
Vendor:1474 PATRICIA A SALZWEDEL Check Sequence: 106 ACH Enabled: True
6/22/2015 Semi Monthly Contract Payment 1,593.75 07/14/2015 101-42700-431200
7/7/2015 Mileage Reimbursement June 2015 (320 miles) 184.00 07/14/2015 101-42700-433100
1,777.75Check Total:
Vendor:2568 PATRICK A SAWATZKE Check Sequence: 107 ACH Enabled: False
6/19/2015 Movie in the Park sign - 2 week rental 86.25 07/14/2015 226-45127-434990
6/19/2015 Walk N Roll sign - 1 1/2 week rental 80.00 07/14/2015 101-00000-115030
166.25Check Total:
Vendor:1476 SCHLUENDER CONSTRUCTION INC Check Sequence: 108 ACH Enabled: False
20897 ZPARKS-HUNTER- (4) LOADS FILL - 6/15/2015 520.00 07/14/2015 229-45202-453010
520.00Check Total:
Vendor:3751 CHRIS SCHYMA Check Sequence: 109 ACH Enabled: False
6/25/2015 Market Token Collection Log 6/25/15 84.00 07/14/2015 226-00000-220100
84.00Check Total:
Vendor:3860 PATRICIA SCOTT Check Sequence: 110 ACH Enabled: False
6/25/2015 Market Token Collection Log 6-25-15 21.00 07/14/2015 226-00000-220100
21.00Check Total:
Vendor:2443 SECURITAS SECURITY SERVICES USA INC Check Sequence: 111 ACH Enabled: False
W4835159 6/6/15 - Brant R2235 140.00 07/14/2015 226-45122-431992
140.00Check Total:
Vendor:2497 SHERBURNE WRIGHT CABLE COMMISSION Check Sequence: 112 ACH Enabled: True
7/1/2015 Cable PEG Fees - Qtr 2 2015 1,901.45 07/14/2015 656-49870-432500
1,901.45Check Total:
AP-Computer Check Proof List by Vendor (07/08/2015 - 1:27 PM)Page 15
Invoice No Description Amount Payment Date Acct Number Reference
Vendor:4165 TODD SHOEMAKER Check Sequence: 113 ACH Enabled: False
070215 FNM-001-1119 acct Refund 52.55 07/14/2015 656-00000-115025
52.55Check Total:
Vendor:2301 SHOWTIME NETWORKS INC Check Sequence: 114 ACH Enabled: False
063015 Showtime June 2015 145.20 07/14/2015 656-49879-430920
145.20Check Total:
Vendor:4163 NATE SIMONDET Check Sequence: 115 ACH Enabled: False
070215 FNM-001-0981 acct Refund 19.40 07/14/2015 656-00000-115025
19.40Check Total:
Vendor:1490 CYNTHIA R SIMPSON Check Sequence: 116 ACH Enabled: False
894132 June 2015 Cleaning Service 100.00 07/14/2015 101-42200-431990
100.00Check Total:
Vendor:2212 SINCLAIR TELEVISION GROUP INC Check Sequence: 117 ACH Enabled: False
063014 WUCW June 2015 413.05 07/14/2015 656-49879-430920
413.05Check Total:
Vendor:3309 SOUTHERN WINE & SPIRITS OF MINNESOTA Check Sequence: 118 ACH Enabled: False
1302054 resale - wine 1,128.00 07/14/2015 609-49750-425300
1302054 freight 22.95 07/14/2015 609-49750-433300
1,150.95Check Total:
Vendor:2603 SPECIALTY TURF & AG, INC Check Sequence: 119 ACH Enabled: False
I43447 (4) Pronto seanson-long Contl- 1 gal 193.80 07/14/2015 101-45201-421600
193.80Check Total:
Vendor:1497 SPECTRUM SUPPLY COMPANY Check Sequence: 120 ACH Enabled: True
253179 (30) Nitrile Glove; (3) multifold 4000ct; (2) 20oz cups 387.61 07/14/2015 101-45201-421650
253404 (2) cases tissues 129.26 07/14/2015 101-43120-422400
253587 1 case multifold paper towels- Fire 32.60 07/14/2015 101-42200-421990
549.47Check Total:
Vendor:2564 SPORTS PRO LLC Check Sequence: 121 ACH Enabled: True
370 Labor - Treadmill WO#4737 1 hr 120.00 07/14/2015 226-45122-440800
AP-Computer Check Proof List by Vendor (07/08/2015 - 1:27 PM)Page 16
Invoice No Description Amount Payment Date Acct Number Reference
370 Parts for Treadmill repair; belts, screws, deck WO#4737 519.60 07/14/2015 226-45122-440800
639.60Check Total:
Vendor:3829 STEVE'O'SEPTIC Check Sequence: 122 ACH Enabled: True
June 2015 (12) porta toilet rentals- 5/24-6/20/2015 597.00 07/14/2015 101-45201-431990
597.00Check Total:
Vendor:1522 THORPE DISTRIBUTING COMPANY Check Sequence: 123 ACH Enabled: True
904068 resale - beer N/A 211.45 07/14/2015 609-49750-425400
904069 resale - beer 176.40 07/14/2015 609-49750-425200
904069 resale - wine 100.40 07/14/2015 609-49750-425300
904070 resale - beer 24,469.77 07/14/2015 609-49750-425200
24,958.02Check Total:
Vendor:2252 TOWER DISTRIBUTION COMPANY Check Sequence: 124 ACH Enabled: False
445008 WGN America June 2015 194.29 07/14/2015 656-49879-430920
194.29Check Total:
Vendor:3594 TRIMARK Check Sequence: 125 ACH Enabled: False
2438698 (10) Jigger 9.80 07/02/2015 609-49750-425400
2438698 Asst. Bags; towel rolls; multifold towl; coffee 467.60 07/02/2015 609-49754-421990
477.40Check Total:
Vendor:2534 VAULTAS ALEXANDRIA LLC Check Sequence: 126 ACH Enabled: True
2321 August 2015 Gigabite transport/cross 4,400.00 07/14/2015 656-49879-430930
4,400.00Check Total:
Vendor:4161 DEBRA & ROBERT VIEGUT Check Sequence: 127 ACH Enabled: False
070215 FNM-001-0982 acct Refund 11.07 07/14/2015 656-00000-115025
11.07Check Total:
Vendor:1684 VINOCOPIA Check Sequence: 128 ACH Enabled: True
0127874 resale - liquor 196.00 07/14/2015 609-49750-425100
0127874 freight 10.50 07/14/2015 609-49750-433300
206.50Check Total:
Vendor:4152 VON HANSON'S Check Sequence: 129 ACH Enabled: False
AP-Computer Check Proof List by Vendor (07/08/2015 - 1:27 PM)Page 17
Invoice No Description Amount Payment Date Acct Number Reference
6/23/2015 ZVONHN - Planning Deposit Refund 320.64 07/14/2015 101-00000-220110
320.64Check Total:
Vendor:1561 WATER LABORATORIES INC Check Sequence: 130 ACH Enabled: False
4921 May 2015 Water testing 240.00 07/14/2015 601-49440-422740
4981 June 2015 Water testing 218.00 07/14/2015 601-49440-422740
458.00Check Total:
Vendor:4008 SANDRA WELTON-WOOD Check Sequence: 131 ACH Enabled: False
6/19/2015 Library Program supplies - summer 10.63 07/14/2015 101-00000-220150
10.63Check Total:
Vendor:1567 WES OLSON ELECTRIC LLC Check Sequence: 132 ACH Enabled: False
7241 labor -Emergency call- fluses blown 68.00 07/14/2015 601-49440-431990
7241 material -Emergency call- fluses blown 5.00 07/14/2015 601-49440-431990
7242 labor -well 5- repair injection pump 102.00 07/14/2015 601-49440-431990
175.00Check Total:
Vendor:4151 WHE, LLC Check Sequence: 133 ACH Enabled: False
6/23/2015 ZHOGLD - Planning Deposit Refund 2,390.50 07/14/2015 101-00000-220110
2,390.50Check Total:
Vendor:4169 WALT & KIMBERLY WILLIS Check Sequence: 134 ACH Enabled: False
070215 763-295-6167 acct Refund 87.99 07/14/2015 656-00000-115025
87.99Check Total:
Vendor:4052 MOLLY WILLS Check Sequence: 135 ACH Enabled: False
6/18/2015 Library Programs - Summer 2015 20.23 07/14/2015 101-00000-220150
20.23Check Total:
Vendor:2728 WINDSTREAM COMMUNICATIONS Check Sequence: 136 ACH Enabled: False
15160-03373 Credit deposit for CABS charges 10.00 07/14/2015 656-49879-430910
10.00Check Total:
Vendor:1572 THE WINE COMPANY Check Sequence: 137 ACH Enabled: True
397409 resale - wine 480.00 07/14/2015 609-49750-425300
397409 freight 8.40 07/14/2015 609-49750-433300
AP-Computer Check Proof List by Vendor (07/08/2015 - 1:27 PM)Page 18
Invoice No Description Amount Payment Date Acct Number Reference
488.40Check Total:
Vendor:1209 WIRTZ BEVERAGE MINNESOTA WINE & SPIRITS Check Sequence: 138 ACH Enabled: False
1080343451 resale - wine 564.00 07/14/2015 609-49750-425300
1080343451 resale - liquor 2,752.57 07/14/2015 609-49750-425100
1080343451 freight 57.20 07/14/2015 609-49750-433300
1080343452 resale - wine 56.00 07/14/2015 609-49750-425300
3,429.77Check Total:
Total for Check Run:
Total of Number of Checks:
201,463.21
138
AP-Computer Check Proof List by Vendor (07/08/2015 - 1:27 PM)Page 19
The preceding list of bills payables was reviewed and approved for payment.
Date: 7/13/15 Approved by:_______________________________________
Mayor Brian Stumpf
User:
Printed:07/01/2015 - 8:48AM
Debbie.Davidson
Computer Check Proof List by Vendor
Accounts Payable
Batch:00215.06.2015 - 215.06.2015 Xcel
Invoice No Description Amount Payment Date Acct Number Reference
Vendor:1585 XCEL ENERGY Check Sequence: 1 ACH Enabled: True
06/30/2015 51-4400193-4 17.09 06/30/2015 101-43160-438100
06/30/2015 51-6505905-0 4,806.15 06/30/2015 601-49440-438100
06/30/2015 51-6505906-1 1,087.85 06/30/2015 602-49490-438100
06/30/2015 51-6505907-2 55.91 06/30/2015 101-43140-438100
06/30/2015 51-6505907-2 45.16 06/30/2015 101-43140-438100
06/30/2015 51-6505908-3 16.50 06/30/2015 101-42500-438100
06/30/2015 51-6505909-4 149.95 06/30/2015 217-41990-438100
06/30/2015 51-6505910-7 1,586.71 06/30/2015 609-49754-438100
06/30/2015 51-6505912-9 63.17 06/30/2015 101-42700-438100
06/30/2015 51-6505913-0 395.80 06/30/2015 101-42200-438100
06/30/2015 51-6505914-1 999.63 06/30/2015 101-43127-438100
06/30/2015 51-6505915-2 718.25 06/30/2015 101-45201-438100
06/30/2015 51-0371645-4 18.58 06/30/2015 101-45201-438100
06/30/2015 51-6505916-3 12,007.99 06/30/2015 101-43160-438100
06/30/2015 51-7780310-4 38.01 06/30/2015 101-41940-438100
06/30/2015 utx- 51-9069641-8 1,360.13 06/30/2015 656-49877-438100
06/30/2015 51-9391437-3 168.27 06/30/2015 101-41941-438100
06/30/2015 ZCULPS - 51-0623082-8 17.09 06/30/2015 213-46522-438100
06/30/2015 51-6505915-2 - 33% Water - skating rink 143.34 06/30/2015 601-49440-438100
06/30/2015 51-6505915-2 - MCC- ballfields NSP- consc & Security 36.64 06/30/2015 226-45203-438100
06/30/2015 51-6505915-2 - Parks ballfields NSP- Softball Asso. Field 61.08 06/30/2015 101-45203-438100
06/30/2015 51-0395766-0 1,144.38 06/30/2015 601-49440-438100
06/30/2015 51-4271112-2 832.20 06/30/2015 101-45501-438100
06/30/2015 51-6505911-8 - CH 2,002.13 06/30/2015 101-41940-438100
06/30/2015 51-6505911-8 - MCC 9,068.48 06/30/2015 226-45122-438100
06/30/2015 51-6505911-8 - Senior Center 471.09 06/30/2015 101-45175-438100
06/30/2015 51-6505911-8 - National Guard 235.55 06/30/2015 101-42800-438100
37,547.13Check Total:
AP-Computer Check Proof List by Vendor (07/01/2015 - 8:48 AM)Page 1
Invoice No Description Amount Payment Date Acct Number Reference
Total for Check Run:
Total of Number of Checks:
37,547.13
1
AP-Computer Check Proof List by Vendor (07/01/2015 - 8:48 AM)Page 2
The preceding list of bills payable was reviewed and approved for payment.
Date: 7/13/2015 Approved by ____________________________________
Mayor Brian Stumpf
CityCouncilAgenda:07/13/15
1
2B.ConsiderationofapprovingnewhiresanddeparturesforCitydepartments (TE)
A.REFERENCEANDBACKGROUND:
TheCouncilisaskedtoratifythehiringanddeparturesofemployeesthathaveoccurred
recentlyinthedepartmentslisted.ItisrecommendedthattheCouncilofficiallyratifythe
hiring/departureofalllistedemployeesincludingpart-timeandseasonalworkers.
A1.BudgetImpact:(positionsaregenerallyincludedinbudget)
A2.StaffWorkLoadImpact:Ifnewpositions,theremaybesometraining
involved.Ifterminatedpositions,existingstaffwouldpickupthosehours,as
needed,untilreplaced.
B.ALTERNATIVEACTIONS:
1.Motiontoratifythehire/departuresoftheemployeesasidentifiedontheattached
list.
2.Motiontodenytherecommendedhiresanddepartures.
C.RECOMMENDATION:
BystatutetheCityCouncilhastheauthoritytoapproveallhires/departures.Citystaff
recommendsAlternative#1,fortheCounciltoapprovethehiresand/ordeparturesas
listed.
D.SUPPORTINGDATA:
Listofnew/terminatedemployees
Name Title Department Hire Date Class
Samuel Secord Seasonal Worker- Water Water Dept.6/26/2015 Seasonal
Levi Zalomsky Climbing Wall Attendant MCC 6/29/2015 PT
Ty Hengemuehle Custodian MCC 7/8/2015 PT
John Rued Chief Building Official- Appointed Building 7/13/2015 FT
Jennifer Burrows City Clerk-Appointed Admin 8/3/2015 FT
Name Reason Department Last Day Class
Thomas Mitchell Voluntary MCC 6/2/15 PT
Samantha Murray Voluntary MCC 6/4/15 PT
Grant Sala Voluntary Building 6/30/15 PT
Cassandra Stuart Voluntary Liquor Store 7/4/15 PT
NEW EMPLOYEES
TERMINATING EMPLOYEES
New Hire and Terms City Council 2015.xlsx: 7/6/2015
CityCouncilAgenda:07/13/15
1
2C.Considerationofapprovingthesaleordisposalofsurpluscityproperty (WO)
A.REFERENCEANDBACKGROUND:
TheCouncilisaskedtodeclarecertainitemsassurpluspropertyandauthorizethesaleor
disposalofthoseitems.
A1.BudgetImpact:Variesbythevalueoftheproperty.
A2.StaffWorkLoadImpact:Dependsonthevalueoftheproperty.Someitems
willbeshoppedassalvage;otheritemsmaygotoauctionorbesoldviaformal
bidsorinformalbids.Statecontractinglawswillgoverninabsenceofcitypolicy.
B.ALTERNATIVEACTIONS:
1.Motiontoapprovethesaleordisposalofsurpluspropertyasidentifiedonthe
attachedlist.
2.Motiontodenythesaleordisposalofsurpluspropertyasrecommended.
C.RECOMMENDATION:
CitystaffrecommendsAlternative#1.
D.SUPPORTINGDATA:
A.SurplusPropertyList
B.LMCMemo–DisposalofCityProperty
C.MNStatutes471.345–UniformMunicipalContractingLaw
SurplusPropertyList
7/07/2015
EstimatedValues:
1.$100,000.00+
A.1998Ag-ChemTerra-GatorSludgeApplicator
2.$10,000.00-$50,000.00
A.1997PolarStainlessSteel6000gal.tankertrailer
B.1982InternationalS2500Tri-axlewitha4000gal.tank
C.1982InternationalSludgeApplicatorwitha2000gal.tanks&JohnDeererear
differential
3.$1.00-$10,000.00
A.JohnDeere230DiscPlow
B.Miscellaneousvinylfence
C.Miscellaneousstreetsigns
D.Miscellaneousofficepanels
CityCouncilAgenda:07/13/15
1
2D.ConsiderationofapprovinguseofcommuterPark&Ridelotforoverflow
parkingforafundraisingeventonAugust1st atRiverCityExtreme.
Applicant:MAMLHockey (AS)
A.REFERENCEANDBACKGROUND:
TheCityCouncilisaskedtoapprovetheuseoftheCityParkandRidefacilityat
JeffersonCommonsforoverflowparkingassociatedwiththeapprovedSpecialEvent
PermitforMAMLHockeyAssociation’sMoosefestonAugust1st,2015.
TheCouncilapprovedthespecialeventpermitonJune22nd,butdidnotformally
authorizetheuseoftheCitycommuterlot.AlthoughtheJune22nd staffreportforthe
requestdidnotethatuseofthecommuterlotcouldbeapprovedwiththespecialevent
permit,MAMLrepresentativesdidnotrequestCityapprovalatthattime.TheMAML
Associationisnowrequestingusageforoverflowparking.
TheSpecialEventpermitwasapprovedforSaturdayevening,August1st atRiverCity
Extreme,withoutdooractivitiesbeginningat3:00PM.Theoutdooreventsareproposed
totakeplaceintheRiverCityExtremeparkinglot.Themainbandwillplayfrom8:00–
12:00PM.Aspreviouslynoted,theapplicantnarrativestatesthatMAMLwillprint750
eventtickets,butverballytheapplicanthasindicatedthatasthisisthefirstyearforthe
event,theyhopetodrawanattendanceof300-400persons.
Basedontheprovidedsiteplan,itappearsthat160-165stallswillbeavailableintheeast
parkingarea.Giventhenumberofticketsandplannedattendanceat300+persons,the
commuterlotwillbeneededforoverflowparking.Theeventorganizersshouldalso
workwiththeStreetSuperintendentforsignageoftheoverflowparkingareafortheday
oftheevent.SchoolBoulevardiscurrentlysignedfornoparkinginthisarea,andas
such,noon-streetparkingispermitted.
ThepermitisalsosubjecttotherecommendationsoftheCityAttorneyregardingthe
certificateofliabilitycoveragerequiredforuseofthecommuterlot.
A1.BudgetImpact:None.
A2.StaffWorkloadImpact:Minimalstafftimewasnecessarytoreviewtherequest
andpreparethisreport.Minimalstafftimeisanticipatedforcoordinationonpark
andridesignage.
B.ALTERNATIVEACTIONS:
1.MotiontoapprovetheuseoftheCityParkandRidefacilityasassociatedwiththe
previously-approvedMoosefestSpecialEventPermitforoutdoorentertainmentat
RiverCityExtremeforAugust1st,2015,subjecttocoordinationwiththeStreets
Superintendentandappropriatecertificateofliabilitycoveragefortheparkand
ridelot.
CityCouncilAgenda:07/13/15
2
2.MotiontodenytheuseoftheCityParkandRidefacilityasassociatedwiththe
approvedMoosefestSpecialEventPermitforoutdoorentertainmentatRiverCity
ExtremeforAugust1st,2015
C.STAFFRECOMMENDATION:
Staffrecommendsapprovalsubjecttoconditionsnoted.
D.SUPPORTINGDATA:
A.PermitApplication&SiteMap(approvedJune22nd,2015)
B.AreaMapofJeffersonCommons
Are a Map - Je fferson Comm os
Sou rce: E sri, Digita lG lo be , Ge oE ye,Earth star G eo gr ap hics, CNES /Airbu s DS,US DA , US GS, A EX, Ge tmap ping ,Aerog rid , IGN, IGP, swisst opo, and theGIS Use r Co mmu nity
City Bou nd ar y
Ju ly 6, 20 15
Map P owered b y Data Link from W SB & Associa tes
1 inch = 376 fe et
CityCouncilAgenda:07/13/15
1
2E.ConsiderationofapprovingaSpecialEventPermitallowinguseofcommuterPark
&RidelotandrelatedassistanceinconjunctionwithRotary“TasteoftheTown”
eventonSeptember10,2015.Applicant:MonticelloRotaryClub (AS/PW)
A.REFERENCEANDBACKGROUND:
TheCityCouncilisaskedtoconsiderapprovalofaspecialeventpermitfortheTasteof
theTownevent,afoodandbeveragefundraisingeventorganizedbytheMonticello
RotaryClub.Therequesthasthreeassociatedconsiderations:
a)ApprovalforuseofCityparkandridelot
b)ApprovalofCitytrafficcontrolequipmentandstaffassistance
c)Approvaloftemporaryliquorlicense–SeeItem2G
ThiscommunityeventisproposedtooccurThursday,September10,2015andwillbe
promotedandheldincooperationwith40localfoodandbeveragevendors.
Similartopreviousyearsandasillustratedinthesiteplan,theeventisproposedtobe
locatedintheJeffersonCommonscommuterlot.Eventattendeeswillbeaccessingthe
areabyvehiclefromDeeganAvenue.Aspartoftheparkandridelotuse,thegroupwill
needCityassistanceforprovidingbarricades,cones,andpicnictables.
Althoughnotspecifiedinthenarrative,inthepast,theRotaryClubisrequestingthatthe
parkandridelotbepartiallyclosedforset-upbyvolunteersonWednesdayafternoon
withthelotfullyclosedtheentiredayoftheeventforcompletionofset-up.TheRotary
willbeaskedtoconfirmrequestedhoursofclosureofthelotasaconditionofapproval.
ThePublicWorksDepartmentsigntrailerwillbeplacedatthecommuterlot7daysprior
totheeventtonotifyusersoftheclosures.Fullaccesstoalimitednumberofparkand
ridestallswillstillbemadeavailableWednesday.
Theeventwilloccurfrom5:30PMto8:30PMonThursday,September10th.Asitemap
illustratingtheproposedconfigurationoftheeventtentisincludedinsupportingdata.
TheeventorganizersalsoproposetoutilizeaportionoftheMullerTheatreparkinglot
areaontheeastside.ThepropertyownerhasbeencontactedandagreedtoallowRotary
tousethisareaforeventparking.Theletterofagreementwillberequestedforreference.
Duringtheeventvolunteerswillbedirectingtrafficforparkingintothesigned
designatedareas.
ThePublicWorksDepartmenthasindicatedthat,ifapprovedbyCouncil,theyareableto
provideconesandbarricadesforparkingareasonWednesdayduringbusinesshours.
Directionalassistanceforvehiclesislimitedtoparkingareasandnotrequiredforanycity
streets.Thegrouphasindicatedintheirnarrativethattheywillprovideon-sitewaste
containersandwillprovidefullsiteclean-up.
CityCouncilAgenda:07/13/15
2
TheMonticelloRotaryClubwillberequiredtoprovideproofofinsurancetocoverthe
eventanditsactivitieswiththeCitynamedassecondinsured.
Aspartoftherequest,RotaryisalsoseekingCouncil’sapprovaltomoveforwardan
applicationforpermitfromtheStateofMinnesotaforatemporaryonedayliquorlicense.
Thatrequestiscoveredinaseparateitem.
Asinpastyears,Rotaryisproposingtosetuplargerentaltentsontheparkandridelot
fortheevent.Tosecurethetents,metalsstakeswillbefastenedintotheparkandride
pavementsurface.Rotaryisagainaskedtopatchandrepairatthestakelocationstothe
satisfactionofthePublicWorksDepartment.TheRotarygroupwillalsocontinueto
workwithPublicWorksstaffregardingpowersupplyfortheeventandwillbeaskedto
complywiththerecommendationsofstaffinthatregard.Asinpastyears,theRotary
willneedtocoordinatetentheightandplacementwiththeengineeringdepartment
relativetotheoverheadpowerlinesandexistingeasements.
TheTasteoftheTownwasdevelopedbyRotaryasafundraiserbenefittinglocal
communityserviceprojects.Allpatronstakingpartinthiseventmustbeage21orolder
andidentificationwillbecheckedattheentrancedoor.
TheWrightCountySheriff’sOfficehasreviewedthepermitapplicationandhas
indicatednoissueswiththeproposedpermit;theSheriff’sOfficenotedthattheevent
organizershaveinthepasthiredanoff-dutydeputytoassistwithsecurity.
Thegroupanticipatessellingupto1200ticketsfortheMonticelloTasteevent.
A1.BudgetImpact:None.
A2.StaffWorkloadImpact:RotaryisrequestingCityassistancefordeliveryand
pick-upofbarricades,cones,andpicnictables.Thesewillbedeliveredtothesite
andpickedupduringregularstaffhours.TheStreetSuperintendentwillalso
prepareasiteplanforbarricadeandconeplacementtoaidvolunteerset-up.
B.ALTERNATIVEACTIONS:
1.MotiontoapprovetheSpecialEventPermitallowingtemporaryuseofthe
commuterParkandRidelotforset-upbeginningonWednesday,September9th
through10p.m.onThursday,September10,2015,includingtheuseofpublic
parkingfacilitiesandCityservicesasdescribedinthestaffreportofJune13th,
2015contingenton:
a.ContinuedsiteplancoordinationwiththeStreetSuperintendent,including
parkandridelotclosureandsignage.
b.CoordinationoftentplacementwithEngineering/Streetsdepartment
relativetopowerlines.
c.VerificationofparkingagreementwithMullerTheatres.
CityCouncilAgenda:07/13/15
3
d.NotificationandeventcoordinationwithWrightCountySheriff’sOffice.
e.ProvideaCertificateofInsurancefortheevent,includingliquorand
generalliability,withtheCitynamedasasecondinsured.(received)
2.MotiontodenySpecialEventPermitallowingtemporaryuseofthecommuter
ParkandRidelotforTasteoftheTown.
C.STAFFRECOMMENDATION:
CitystaffrecommendsAlternative#1above.
D.SUPPORTINGDATA:
A.RotaryApplication,Narrative&SitePlans
B.EventCertificateofInsurance
CityCouncilAgenda:07/13/15
1
2F.Considerationofapprovinganapplicationforone-daytemporaryon-saleliquor
licenseforMonticelloRotaryClubforTasteoftheTownevent (CS/KTB)
A.REFERENCEANDBACKGROUND:
TheMonticelloRotaryClubisrequestingapprovalofanapplicationforaone-day
temporaryon-saleliquorlicensefortheTasteoftheTowneventonSeptember10,2015.
Thiseventisplannedtotakeplaceatthecity’sParkandRidelot(9250DeeganAvenue
NE)pendingapprovalofarrangementsbytheCityCouncilintherelatedspecialevent
permitincludedasagendaitem#2E.
TheRotaryClubhaspaidthefeeandprovidedacertificateofinsuranceforthisevent
whichincludesliquorliabilityandshowstheCityasasecondinsured.
A1.BudgetImpact:NA
A2.StaffWorkloadImpact:MinimalstafftimetosendapplicationtoStateAlcohol
andGamblingDivisionforapproval.
B.ALTERNATIVEACTIONS:
1.Motiontoapprovetheapplicationfora1-daytemporaryliquorlicenseforthe
MonticelloRotaryClubonSeptember10,2015fortheirTasteoftheTownevent,
contingentonapprovalofthespecialeventpermit.
2.Motiontodenytheapplicationfortemporaryliquorlicense.
C.STAFFRECOMMENDATION:
CitystaffrecommendsAlternative#1forapprovaloftheapplication.
D.SUPPORTINGDATA:
Applicationfortemporaryliquorlicense
CertificateofInsuranceforTasteoftheTown
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07/01/2015
CityofMinticello
505WalnutStreetSuite#1
MonticelloMN55362
RE:TasteoftheTown-locatedinPark&RideLotat9250Deegan
AvenueNE,Monticello,MN553629/10/2015
CityCouncilAgenda:07/13/15
1
2G.ConsiderationofapprovingaSpecialEventPermitallowingexclusiveuseofWest
BridgeParkandrelatedassistanceinconjunctionwiththeBrewfesteventon
August15,2015.Applicant:MonticelloLionsClub (PW/AS)
A.REFERENCEANDBACKGROUND:
TheCityCouncilisaskedtoconsiderapprovalofaspecialeventpermitfortheBrewfest
event,acraftbeer-tastingfundraiserorganizedbytheMonticelloLionsClub.Therequest
hasseveralassociatedconsiderations:
a)ApprovalforuseofWestBridgeParkfrom7:00AM–10:00PM
b)Approvaloftheuseofcityparkinglotsinthedowntownarea
c)Approvalforcitystaffassistanceforpreparationandset-up
d)ClosureofportionsofW.RiverStreetandWalnutStreet
Thisadult-orientedcommunityeventisproposedtooccurSaturday,August15th,2015,
from3to7p.m.,andisbeingpromotedandheldincooperationwitheligibleMinnesota
craftbrewvendorsandlocalfoodvendors.Brewfestorganizersareexpecting120brew
typesat45tables,aswellaslocalrestaurantvendors,andanattendanceof1500persons.
Brewfestrepresentativeshaveindicatedthattheset-upfortheparkwillbeverysimilarto
lastyear’sevent.Asiteplanfromthe2014eventisincluded,butrequiresfinal
verificationbyeventorganizersandPublicWorksstaffasaconditionofapproval.Asa
conditionofapproval,theBrewfestCommitteewillbeaskedtocoordinatewiththeParks
SuperintendentandStreetsSuperintendentonsiteplanningandparkingcoordination.
TheeventisproposedtobelocatedinWestBridgePark.Eventattendeeswouldaccess
theparkfromdifferentlocationsnearby,withrestrictedpointsofentryintotheeventarea
intheparkitself.TheBrewfestCommitteeindicatesintheattachedapplicationnarrative
thattheeventareawithintheparkwillbesectionedoffwithtemporaryfencinginorder
torestrictthepointofentrytothoseover21yearsofage,asthiseventwillbelimitedto
onlythosepersonsover21holdinganeventticket.TheLionsClubwillberesponsible
forplacementoffencingaroundtheparkperimeterandforsignageattheparkinglots,
withsnowfenceandpostsprovidedbytheCityasisavailable.
Uponapprovalofthepermit,theStreetsDepartmentwillplaceasignatWestBridge
ParkindicatingthattheentireparkwillbeclosedforprivateuseonAugust15th andthere
wouldbenoaccesstotheparkplaygroundonAugust15th.TheParksSuperintendenthas
alsorequestedthattheBrewfestCommitteeprovideadvancenotificationforrequested
parkingareaclosures.ParkingattheCedarStreetGardenCenterwillbereviewedwith
theEDA.
TheBrewfesteventwillincludeabandforbackgroundlistening.Itisnotanticipatedthat
thiswouldcreateanyconcernsaboutsoundorvolume.However,theLionsClubisbeing
askedtoprovideadvancenoticeoftheeventtosurroundinghomesandbusinesseswithin
a2-blockradius.
CityCouncilAgenda:07/13/15
2
TheBrewfestCommitteeisseekingCityassistanceforprovidingbarricades,cones,
picnictables,andset-upofthoseitems.TheCommitteewillbeaskedtoverifytrashand
portablerestroomservicesfortheevent.TheCommitteehasrequesteduseofthepark
from7:00AM–10:00PMtoaccommodateset-up,clean-upandtear-downbyLionsClub
members.
Aswiththe2014event,PublicWorksstaffhasproposedaplantoblockoffsomestreets
intheareaofWestBridgeParkinordertocontroltrafficflowintoandoutofthepark
vicinity.AnyapprovaliscontingentoncoordinationwiththeStreetsDepartmentand
WrightCountySherriff’sOfficeforfinalsecurity,trafficcontrolandstreetclosures.A
mapoftheproposedclosuresandsiteplanhasbeenpreparedbytheStreet
Superintendentandisattachedforreference.
TheSheriff’sOfficehasreviewedthepermitapplicationandhasindicatednoissueswith
theproposedpermit;theSheriff’sOfficenotedthattheeventorganizershaveinthepast
hiredanoff-dutydeputytoassistwithsecurity.
TheMonticelloLionsClubisrequiredtoobtaininsurancetocovertheeventandits
activities,includingliquorliabilitycoverage,withtheCitynamedassecondinsured.The
LionsClubisresponsibleforverifyingthatindividualfoodandbeveragevendorshave
theappropriateinsurancecoverageandstatepermits.TheLionsClubisexpectedto
providesecurityfortheeventthroughtheWrightCountySheriff’sDepartment.
Brewfestisdesignedtobeafundraiserforthisnon-profitorganization.Thegrouphas
indicatedthattheLionswereabletogivebackapproximately$33,000tothecommunity
asadirectresultoflastyear’sBrewfestevent.
TheMonticelloLionsClubhasalreadyobtaineda1-daytemporaryon-saleliquorlicense
fortheevent.
A1.BudgetImpact:None.
A2.StaffWorkloadImpact:TheLionsClubisrequestingCityassistancefor
deliveryandpick-upofbarricades,cones,andpicnictables.Thesewillbe
deliveredtothesiteandpickedupduringregularstaffhoursbytheParks
Department(estimated16hours).TheStreetSuperintendentwillalsoprepareand
provideasiteplanforbarricadeandconeplacement.TheStreetsDepartmentwill
beresponsibleforplacingandremovingallstreetbarricadesandsignage
(estimated12hours).
B.ALTERNATIVEACTIONS:
1.MotiontoapprovetheSpecialEventPermitallowingtemporaryuseofWest
BridgeParkfortheMonticelloLionsBrewfesteventfrom7a.m.to10p.m.on
Saturday,August15th,2015,includingCityassistance,useofmunicipalparking
CityCouncilAgenda:07/13/15
3
lots,andstreetclosuresasdescribedinthestaffreportofJune13th,2015;
contingenton:
a.ContinuedsiteplanandparkingusecoordinationwiththeStreet
SuperintendentandParkSuperintendent.
b.AppropriatesignageandfencingincoordinationwiththeStreetandPark
Superintendents.
c.Verificationoftrashandportablebathroomservicesfortheevent.
d.Verificationofnotificationofaffectedlocalbusinessesandresidents
withina2-blockradiusoftheParkbypermitholder,nolaterthantwo
weekspriortoevent.
e.NotificationandeventcoordinationwithWrightCountySheriff’sOffice.
f.ProvideaCertificateofInsurancefortheevent,includingliquorand
generalliability,withtheCitynamedasasecondinsured.
2.MotiontodenySpecialEventPermitforBrewfesteventonAugust15th,2015.
C.STAFFRECOMMENDATION:
CitystaffsupportsAlternative#1above.
D.SUPPORTINGDATA:
A.Application&Narrative–LionsClub
B.AerialSiteImageshowingproposedstreetandparkinglotclosures,2015
3RDSTW.
ONE
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PATHWAY
CLOSED
A-FRAME
BARRICADEROADCLOSED
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A-FRAMEBARRICADE
A-FRAMEBARRICADEA-FRAMEBARRICADE
ROADCLOSEDTOTHRU
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ROADCLOSED
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ROADCLOSEDAHEAD BREW-FESTPARKING
2014MONTICELLO
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CEDARST
BROADWAYSTE.
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HWY25
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WESTBRIDGEPARK
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RIVERSTW.
BROADWAYSTW.
CityCouncilAgenda:07/13/15
1
2H.ConsiderationofauthorizingWSB&AssociatestopreparethePart2amendment
totheWellheadProtectionPlan (WSB)
A.REFERENCEANDBACKGROUND:
CouncilisrequestedtoconsidertheproposalfromWSB&Associatestopreparethe
MonticelloWellheadProtectionPlan(WHPP),Part2Amendment,asmandatedbythe
MinnesotaDepartmentofHealth(MDH).
ThegoaloftheWHPPistopreventhuman-causedcontaminantsfromenteringthewater
supplywellsandtoprotectallwhousethewatersupplyfromadversehealtheffects
associatedwithgroundwatercontamination
TheCouncilhadauthorizedthecompletionofPart1.Apublicmeetingwasheldon
April27,2015todiscussthefindingsandPart1report.Part1consistedofthefollowing:
1)DelineationsoftheWellheadProtectionAreas(WHPA).
2)DelineationofaDrinkingWaterSupplyManagementArea(DWSMA).
3)Assessmentsofwellandaquifervulnerabilityrelatedtotheseareasforthe
primarywatersupplywellsusedbyMonticello.
AscopingmeetingwasheldtodefinethescopeandscheduleforPart2oftheWHPP
amendmentonApril29,2015.Part2ofaWHPPdescribeshowtheresultsofthePart1
Plancanbeappliedtobestprotectacommunity’swatersupply.ThePart1Plandefined
theareaneededtobeprotected,whilePart2willprovidetheactionplantodoso.
Ingeneral,Part2willprovidethefollowing:
•MeettherequiredparametersoutlinedintheMDHScoping2Decisionletter
(enclosed),specificallytocompleteaninventoryofthepertinentpotential
contaminantsourceswithintheapprovedDrinkingWaterSupplyManagement
Area(DWSMA),anddevelopamanagementplantoaddresspotential
contaminantsourcesandassociatedreportingrequirements.
•DevelopSourceWaterProtectionPlanthatisusefultotheCity,andnotmerely
thecompletionofamandatedtask.
ThefinalplanisanticipatedtobeapprovedbytheMDHbyMay31,2016.Amore
detailedworkplanisenclosedwithprojectmilestonesanddates.Afterapproval,theplan
isvalidfor10years,atwhichpointanotheramendmentmaybemandatedbytheMDH.
A1.BudgetImpact:TheproposalfromWSBtocompletetheWHPPamendment
Part2is$19,570.FundsareavailableintheWaterFundandwerebudgetedfor
2015.
CityCouncilAgenda:07/13/15
2
A2.StaffWorkloadImpact:TheUtilitySuperintendenthadparticipatedinthePart
2scopingmeetingandwillreviewthedataandprovideinputforthePart2report.
TheCommunityDevelopmentDirectorwillbeinvolvedwithaddressinganyland
useimpactsandwilloverseeanyamendmentstothezoningcodeforthe
DWSMA.CurrentlyChapter3,Section3.7-OverlayZoningDistrictsofthe
zoningcodereservesasectionfortheDWSMA.
B.ALTERNATIVEACTIONS:
1.MotiontoauthorizeWSB&AssociatestopreparethePart2amendmenttothe
WellheadProtectionPlanatacostnottoexceed$19,570.
2.MotiontodenytheproposalfromWSB&Associatesatthistime.
C.STAFFRECOMMENDATION:
CitystaffrecommendsAlternative1.ThePart2amendmentismandatedbytheMDH
andmustbecompletebyMay31,2016.
D.SUPPORTINGDATA:
A.WSBLetterProposal
B.PlanAmendmentWorkPlan
C.MDHScopingDecisionNoticeandMeetingSummary-5/7/15
engineering planning environmental construction 477 Temperance Street
St. Paul, MN 55101
Tel: 651-286-8450
Fax: 651-286-8488
Equal Opportunity Employer
wsbeng.com
K:\01494-880\Admin\Docs\LTR PROP-Monticello-WHPP2-070815.docx
July 8, 2015
Mr. Jeff O’Neill
City Administrator
City of Monticello
505 Walnut Street, Suite 1
Monticello, MN 55362
Re: Proposal to Provide Professional Engineering Services for the
Wellhead Protection Plan Part 2 Amendment
City of Monticello, MN
Dear Mr. O’Neill:
WSB & Associates, Inc. (WSB) is pleased to present this proposal to the City of Monticello (City) to
provide professional engineering services as they relate to the City’s Wellhead Protection Plan (WHPP)
Part 2 Amendment. The preparation of the City’s WHPP is a requirement of Minnesota Rules 4720.5100
to 4720.5590. WSB’s overall goal is to help Monticello compose a source water protection plan that is
both useful to the City and meets the requirements of MN Rules as interpreted by the Minnesota
Department of Health (MDH). Specific objectives include:
Meet the required parameters to be outlined in MDH Scoping 2 Decision letter (attached),
specifically to complete an inventory of the pertinent potential contaminant sources within the
approved Drinking Water Supply Management Area (DWSMA), and develop a management plan
to address potential contaminant sources and associated reporting requirements.
Develop Source Water Protection Plan that is useful to the City, and not merely the completion of
a mandated task.
The goal of the WHPP is to prevent human-caused contaminants from entering the water supply wells and
to protect all who use the water supply from adverse health effects associated with groundwater
contamination.
Project Approach/Scope of Services
Part 2 of a WHPP describes how the results of the Part 1 Plan can be applied to best protect a
community’s water supply. The Part 1 Plan defined the area needed to be protected, while Part 2 will
provide the action plan to do so. A successful Part 2 WHPP process is developed through integration and
comprehensive analysis of a variety of different types of data.
There are four data elements that make up a WHPP – Physical Environment, Land Use, Water Quantity,
and Water Quality as described in the attached Scoping 2 Decision letter from the MDH (attached).
Mr. O’Neill
July 8, 2015
Page 2
K:\01494-880\Admin\Docs\LTR PROP-Monticello-WHPP2-070815.docx
Once the above data elements are collected and interpreted, impacts of changes in land and water use can
be assessed. This will allow issues, problems, and opportunities to be identified and included in the
WHPP. Among the issues and problems is a Potential Contaminant Source Inventory (PCSI), in which
the requirements are explicitly identified by the MDH. Another item required by the MDH is identifying
an alternate water supply as part of a Water Emergency and Conservation Plan. This is both an issue and
opportunity that the Part 2 WHPP will address. Other issues and opportunities that may be included in
this WHPP are changes in zoning or land use, possible cooperation/collaboration with other water users,
and conflicts with surface water management.
Since the Part 2 WHPP establishes action items, there must be a way to measure the effectiveness of these
items. Each action item will include a description of how the item will be analyzed and the results
utilized to keep the goal relevant. Doing this makes the plan dynamic and more valuable in the long run.
A report will be prepared to satisfy the MDH reporting requirements for Part 2 of the WHPP. The report
and associated GIS files will be delivered in an electronic format on compact disks (CD), per MDH
requirements. Electronic copies of the draft report and two bound hard copies of the final report will be
presented to the City.
The Minnesota Rules require that the results of Part 2 of the WHPP to be presented to the public at a
public hearing. This proposal includes presenting the results of this work at one public hearing.
Work Plan
To complete the Part 2 WHPP, we propose to complete the following tasks:
Task 1 – Project Management
Project management tasks will ensure the project is completed accurately, on-time, and within budget. In
addition, Task 1 includes communication between the MDH, the City, and WSB staff.
Task 2– Data Collection
During this phase, we will compile the data necessary to complete the WHPP. This includes all of the
required elements of the Plan as identified by the MDH. During this phase, land use, zoning, utilities,
surface water, and transportation route data are collected. Data tables and existing maps will be
assembled to complete MDH requirements.
The following elements need to be assessed:
Physical Environment
Land Use
Water Quantity
Water Quality
Task 3 –Potential Contaminant Source Inventory
The purpose of this task is to complete the PCSI per MDH requirements. Based on the vulnerability
assessment completed in Part 1 of the Plan, an inventory is conducted on items such as wells, storage
tanks, spill sites, etc. The inventory is verified, coded, and a map and table are produced to show the
location of the potential contaminant source sites. Task 3 includes all work associated with the PCSI as
well as a Pre-PCSI and PCSI meeting as recommended by MDH.
Task 4 –Report
The purpose of this task is to develop a report to meet the MDH requirements for the assessment of all
elements in the protection of the DWSMA. Included in the report are the assessment of data elements, the
Mr. O’Neill
July 8, 2015
Page 3
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identification of issues, problems, and opportunities, implementation action plans, and a contingency
strategy. The draft report will be updated to respond to comments made during the review process and by
City and MDH staff.
Task 5 – Public Hearings
Currently Chapter 3, Section 3.7-Overlay Zoning Districts of the zoning code reserves a section for
addressing management of the DWSMA as related to land use and development. An amendment to the
zoning code for the DWSMA will be required, which includes a public hearing presentation at the
Planning Commission meeting. In addition, as required by the MDH, the final Part 2 report will be
presented to the public at a Public Hearing. This public hearing will take place at one City Council
meeting.
Task 6 – Project Administration
During the course of this project, WSB will prepare all reports for submittal including both the local
government review as well as the MDH state agency review. In addition, WSB Admin staff will assist
with public hearing advertisement and other Planning Commission and City Council preparation items.
Proposed Fee
WSB proposes to complete the above scope of services for an hourly not to exceed fee of $19,570.00.
Schedule
WSB can begin work immediately. Completion of the final plan will require a 60 day review period
followed by a public hearing before the plan can be submitted to the MDH for their review and approval
by May 31, 2016.
This represents our total understanding of the project and proposed scope of services. If you are in
agreement with the scope of services, please have the City block of this letter signed and return a copy to
WSB. Our receipt of an executed copy will be WSB’s authorization to proceed. Should the City request
additional services outside of the above scope of services, we will work with you to establish a revised
scope and fee. Please contact me at your convenience at (763) 231-4874 if you have any questions or
concerns relating to this proposal as presented. We appreciate the opportunity to assist you and your staff
with completion of the City’s WHPP Part 2.
Sincerely,
WSB & Associates, Inc.
Leslee Storlie
Project Manager
Attachments
Mr. O’Neill
July 8, 2015
Page 4
K:\01494-880\Admin\Docs\LTR PROP-Monticello-WHPP2-070815.docx
ACCEPTED BY:
City of Monticello
Name
Title
Date
CityCouncilAgenda:07/13/15
1
2I.ConsiderationofadoptingResolution#2015-053statingintenttoreimbursefrom
bondproceedsfor2016StreetReconstructionImprovementsandadjusting
maximumreimbursementamountsforPhosphorousReductionandOther
ImprovementstotheWastewaterTreatmentFacility&Systemandfor
miscellaneousimprovementprojectsincludingSchoolBoulevard/FallonAvenueand
85thStreetImprovements (WO)
A.REFERENCEANDBACKGROUND:
TheInternalRevenueServicerequirestheCitytoadoptaresolutiondeclaringtheofficial
intenttoreimbursecertainprojectexpendituresfrombondproceeds,iftheCityplansor
wouldissuebondstofinanceprojectcosts.Bypassingthisresolution,itwouldallowthe
Citytobondforthe2016StreetReconstructionimprovementsandincludeimprovements
tothewastewatertreatmentfacilityandsystemandimprovementsonSchool
Boulevard/FallonAvenueand85th Streetinafuturebondissue.Withouttheresolution,
the2016streetreconstructionprojectcouldnotbefundedbybonds.AtthistimetheCity
isplanningonissuingbondstofinancetheseprojects.
A1.BudgetImpact:Byadoptingtheresolution,theCitywouldhavetheabilityto
reimburseitselfwithbondproceedsforprojectexpenditures.
A2.StaffWorkloadImpact:Therewouldbenoimpactonthestaffbythisaction.
WhentheCityissuesbondstherewouldbestafftimeandconsultantcostsrelated
tothebondissue.
B.ALTERNATIVEACTIONS:
1.MotiontoadoptResolution#2015-053declaringtheofficialintentoftheCityof
Monticellotoreimbursecertainexpendituresfromtheproceedsofbondstobe
issuedbytheCityforthe2016StreetReconstructionProject,School
Boulevard/FallonAvenueand85thStreetImprovements(CityProjectNo.
14C003),andPhosphorousReduction,DigesterCover,andOtherWastewater
TreatmentFacilityandSystemImprovements(CityProjectNo.ZZPHOSand
14C002).
Approvalofthismotionadjuststhemaximumdebtamountthatwasadoptedin
previousresolutions:Resolution#2014-073forthePhosphorusReductionand
otherWWTFImprovements;andResolution#2014-113formiscellaneous
projectsincludingSchoolBoulevard/FallonAvenueand85th Street
Improvements.
2.MotiontonotadoptResolution#2015-053declaringtheofficialintentto
reimburseexpendituresfromtheproceedsofbondsatthistime.
CityCouncilAgenda:07/13/15
2
C.STAFFRECOMMENDATION:
CitystaffsupportsAlternative#1.
D.SUPPORTINGDATA:
Resolution#2015-053
CopyofResolution#2014-113
CopyofResolution#2014-073
CITYOFMONTICELLO
WRIGHTCOUNTY,MINNESOTA
RESOLUTIONNO.2015-053
DECLARINGTHEOFFICIALINTENTOFTHECITYOFMONTICELLOTO
REIMBURSECERTAINEXPENDITURESFROMTHEPROCEEDSOFBONDSTOBE
ISSUEDBYTHECITYFORTHE2016STREETRECONSTRUCTIONPROJECT,
SCHOOLBOULEVARD/FALLONAVENUEAND85THSTREETIMPROVEMENTS
(CITYPROJECTNO.14C003),ANDPHOSPHOROUSREDUCTION,DIGESTER
COVER,ANDOTHERWASTEWATERTREATMENTFACILITYANDSYSTEM
IMPROVEMENTS(CITYPROJECTNO.ZZPHOSAND14C002)
WHEREAS,theInternalRevenueServicehasissuedTreas.Reg.§1.150-2providingthat
proceedsoftax-exemptbondsusedtoreimbursepriorexpenditureswillnotbedeemedspent
unlesscertainrequirementsaremet;and
WHEREAS,theCityexpectstoincurcertainexpenditureswhichmaybefinancedtemporarily
fromsourcesotherthanbonds,andreimbursedfromtheproceedsofabond;
WHEREAS,theCityhasdeterminedtomakethisdeclarationofofficialintent(“Declaration”)to
reimbursecertaincostsfromproceedsofbondsinaccordancewiththeReimbursement
Regulations.
NOW,THEREFORE,BEITRESOLVEDBYTHECITYCOUNCILOFTHECITYOF
MONTICELLO(THE“CITY”)ASFOLLOWS:
1.TheCityreasonablyintendstomakeexpendituresfortheprojectsdescribedinExhibitA
(the“Projects”),andreasonablyintendstoreimburseitselfforsuchexpendituresfromthe
proceedsofdebttobeissuedbytheCityinthemaximumprincipalamountdescribedin
ExhibitA.Allreimbursedexpenditureswillbecapitalexpenditures,costsofissuanceof
thebonds,orotherexpenditureseligibleforreimbursementunderSection1.150-2(d)(3)
oftheReimbursementRegulations.
TheCityherebyadjuststhemaximumdebtamountsforprojectsincludedinprevious
resolutionsdeclaringofficialintenttoissuebonds,asshowninExhibitA.
2.ThisDeclarationhasbeenmadenotlaterthan60daysafterpaymentofanyoriginal
expendituretobesubjecttoareimbursementallocationwithrespecttotheproceedsof
bonds,exceptforthefollowingexpenditures:(a)costsofissuanceofbonds;(b)costsin
anamountnotinexcessof$100,000or5percentoftheproceedsofanissue;or(c)
“preliminaryexpenditures”uptoanamountnotinexcessof20percentoftheaggregate
issuepriceoftheissueorissuesthatfinanceorarereasonablyexpectedbytheCityto
financetheprojectforwhichthepreliminaryexpenditureswereincurred.Theterm
“preliminaryexpenditures”includesarchitectural,engineering,surveying,bondissuance,
andsimilarcoststhatareincurredpriortocommencementofacquisition,constructionor
rehabilitationofaproject,otherthanlandacquisition,sitepreparation,andsimilarcosts
incidenttocommencementofconstruction.
3.ThisDeclarationisanexpressionofthereasonableexpectationoftheCitybasedonthe
factsandcircumstancesknowntotheCityasofthedatehereof.Theanticipatedoriginal
expendituresfortheProjectandtheprincipalamountofthebondsdescribedinparagraph
1areconsistentwiththeCity’sbudgetaryandfinancialcircumstances.Nosourcesother
thanproceedsofbondstobeissuedbytheCityare,orarereasonablyexpectedtobe,
reserved,allocatedonalong-termbasis,orotherwisesetasidepursuanttotheCity’s
budgetorfinancialpoliciestopaysuchprojectexpenditures.
4.TheCityAdministratorisauthorizedtodesignateappropriateadditionstoExhibitAin
circumstanceswheretimeisoftheessence,andanysuchdesignationshallbereportedto
theCouncilattheearliestpracticabledateandshallbefiledwiththeofficialbooksand
recordsoftheCityasprovidedinSection3.
5.Thisresolutionisintendedtoconstituteadeclarationofofficialintentforpurposesof
Treas.Reg.§1.150-2andanysuccessorlaw,regulation,orruling.
ADOPTEDBY theCityCouncilthis13thdayofJuly,2015.
CITYOFMONTICELLO
__________________________________
BrianStumpf,Mayor
ATTEST:
__________________________________
JeffO’Neill,CityAdministrator
EXHIBITA
TOOFFICIALINTENTRESOLUTIONNO.2015-053
ADOPTEDJuly13,2015
DATEOF
DECLAR
ATION
DESCRIPTIONOFPROJECT
MAXIMUM
PRINCIPAL
AMOUNTOF
DEBT
FORPROJECT
7/13/2015 2016STREETRECONSTRUCTIONPROJECT-
including,butnotlimitedto,constructionofimprovements
andindirectcosts,suchaslegal,engineering,
administrative,rightofwayacquisition(land,etc.)and
financingcosts.Engineeringcostsincludessurvey,
feasibilitystudy,environmentaldocuments,permitting,
preliminaryandfinaldesign,preparationofplansand
specs,biddingadministration,constructionmanagement,
staking,inspectionandmaterialtesting.
$6,500,000
7/13/2015
MISCELLANEOUSIMPROVEMENTSINCLUDING
SCHOOLBOULEVARD/FALLONAVENUEAND85TH
STREETIMPROVMENTS(CITYPROJECTNO.
14C003)-Project(s)costs-including,butnotlimitedto,
constructionofimprovementsandindirectcosts,suchas
legal,engineering,administrative,rightofwayacquisition
(land,etc.)andfinancingcosts.Engineeringcostsincludes
survey,feasibilitystudy,environmentaldocuments,
permitting,preliminaryandfinaldesign,preparationof
plansandspecs,biddingadministration,construction
management,staking,inspectionandmaterialtesting.
[PriorOfficialIntentResolution#2014-113]
$1,400,000
7/13/2015
PHOSPHOROUSREDUCTIONANDOTHER
IMPROVEMENTSTOTHEWASTEWATER
TREATMENTFACILITYANDSYSTEM(CITY
PROJECTNO.ZZPHOSANDCITYPROJECTNO.
14C002)-including,butnotlimitedto,constructionof
improvementsandindirectcosts,suchaslegal,
engineering,administrative,rightofwayacquisition(land,
etc.)andfinancingcosts.Engineeringcostsincludes
survey,feasibilitystudy,environmentaldocuments,
permitting,preliminaryandfinaldesign,preparationof
plansandspecs,biddingadministration,construction
management,staking,inspectionandmaterialtesting.
[PriorOfficialIntentResolution#2014-073]
$3,500,000
CityCouncilAgenda:07/13/2015
1
2J.ConsiderationofamendingtheRiversideCemeteryRulesandRegulationsto
removeSection14.3.7regardingbanningofguns (CS/TP)
A.REFERENCEANDBACKGROUND:
TheRiversideCemeteryRulesandRegulationswereapprovedbytheCityCouncilon
November1,2001andamendedseveraltimes.OneoftherulesunderSection14–
GeneralRegulationsincludedabanongunsinthecemetery.Understatestatutes,the
Cityisnotallowedtodothat.Therefore,Councilisaskedtoapproveanamendmentto
therulestoremoveSection14.3.7,whichbannedfirearms,ingeneral,frombeing
broughtintothecemetery.
A1.BudgetImpact:NA
A2.StaffWorkloadImpact:NA
B.ALTERNATIVEACTIONS:
1.MotiontoapproveanamendmenttotheRiversideCemeteryRulesand
RegulationstoremoveSection14.3.7andrenumberaccordingly.
2.Motionofother.
C.STAFFRECOMMENDATION:
CitystaffandtheParksCommissionrecommendsAlternative#1approvingtheproposed
amendment.
D.SUPPORTINGDATA:
CopyofexcerptfrompreviousRulesandRegulations(3/9/15)
CopyofRiversideCemeteryRulesandRegulations,withrevision
Est.2001
CITYOFMONTICELLO
RIVERSIDECEMETERY
RULES®ULATIONS
Est.2001
RIVERSIDECEMETERY
RULES®ULATIONS
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TableofContents
1.PURCHASEOFGRAVES:......................................................................................................................2
2.CONDITIONSOFGRAVEPURCHASE:...............................................................................................2
3.TRANSFEROFGRAVES:.......................................................................................................................3
4.DESCENTOFGRAVES:.........................................................................................................................3
5.BURIALPERMITS:.................................................................................................................................3
6.INTERMENTS:.........................................................................................................................................4
7.DELAYOFINTERMENT:......................................................................................................................5
8.DISINTEMENTS:.....................................................................................................................................5
9.MONUMENTS,MARKERSANDFOUNDATIONS:............................................................................5
10.PERMANENTCARE:..........................................................................................................................6
11.LANDSCAPINGIMPROVEMENTS:..................................................................................................6
12.PERPETUALCARE:............................................................................................................................7
13.HOURSOFOPERATION:...................................................................................................................7
14.GENERALREGULATIONS:...............................................................................................................8
15.PENALTIES:.........................................................................................................................................9
16.CEMETERYMANAGEMENT:...........................................................................................................9
ATTEST..........................................................................................................................................................10
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MONTICELLORIVERSIDECEMETERY
RULESANDREGULATIONS
EFFECTIVENOVEMBER1,2001
AMENDEDMARCH9,2015
1.PURCHASEOFGRAVES:
1.1AllfeesorchargesshallbesetbytheCityandarepayabletotheCityatthePublic
WorksOfficelocatedat909GolfCourseRoad,Monticello,MN55362.
1.2Nograveshallbereservedwiththeintenttopurchaseforanyreason.
1.3Uponfullpaymentofthepurchasepriceofagrave,theCityofMonticellowillissue
acemeterydeedconveyingthegrave,executedbytheCity,andthedeedshallberecordedin
therecordsoftheCity.Descriptionofthegravewillbeinaccordancewiththecemetery
plats,whicharekeptonfileattheCityPublicWorksOffice.
2.CONDITIONSOFGRAVEPURCHASE:
2.1Allgraveswillbesoldsubjecttotheserulesandregulations,orthosehereafter
adopted.Thepurchasershallexpresslyagree,inthedeedconveyingthelottheirrightsare
subjecttosuchreasonablerulesandregulationsastheCityCouncilmayadopt.Thedeed,
andtheserulesandregulations,andanyamendments,constitutethesaleagreementbetween
thecemeteryandthelotowner.
2.2Nograveshallbeusedforanypurposeotherthantheburialofhumanremainsand
theplacingofappropriatememorials,aspertherulesandregulationsofthecemetery.
2.3Noeasementorrightofintermentisgrantedtoanygraveownerinanyroad,drive,
alley,orwalkwaywithintheRiversideCemetery,butsuchroad,drive,alley,orwalkway
maybeusedasameansofaccesstotheowner’scemeterygraveorgraves.
2.4TheCityreserves,andshallhave,therighttocorrectanyerrorsthatmaybemadeby
iteitherinmakinginterments,disinterment,orremovals,orinthedescription,transfer,or
conveyanceofanyintermentproperty,eitherbycancelingsuchconveyanceandsubstituting
andconveyinginlieuthereofotherintermentpropertyofequalvalueandsimilarlocation,as
faraspossible,orasmaybeselectedbytheCity,orinsolediscretionoftheCity,by
refundingtheamountofmoneypaidonaccountofsaidpurchase.Intheeventthatsucherror
shallinvolvetheintermentofremainsofanypersoninsuchproperty,theCityreserves,and
willhave,therighttoremoveortransfersuchremainssointerredtootherpropertyofequal
valueandsimilarlocationasmaybesubstitutedandconveyedinlieuthereof.
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3.TRANSFEROFGRAVES:
3.1Theownerofacemeterygravemaytransferthegrave:
3.1.1TotheCityofMonticelloattheoriginalsaleprice,
3.1.2Anyofhis/herrelatives,whomaysurvivehim/herbywillfortheuseand
benefitofthepersondesignatedinthewill,or
3.1.3Tootherpersonsnotrelatedtohim/her.
Inallcases,theownermustcompleteandhavesignedbywitnessesandaNotaryPublic,a
TransferofOwnershipdocumentprovidedbytheCityofMonticello.Thetransferof
ownershipdocumentmustbeapprovedbytheCitypriortothetransferofgravesbythe
owner.Whenatransferhasbeenmadeinconformancewiththeserules,theCitywillissuea
deedtothenewowner.Inallcases,atransferfeepayabletotheCityofMonticellowill
applybasedupontheCity’scurrentfeeschedule.
3.2Nogravewillbepermittedtobere-sold,disposedof,orotherwiseuseduntilthe
purchaseprice,andallunpaidcharges,havebeenpaidinfull.
3.3Nocemeterygravemaybere-soldorotherwisedisposedof,withoutapprovalofthe
CityofMonticello.
3.4Graveownersmaynotallowintermentstobemadeontheirgraveunlessthetransfer
ofgraveprocesshasbeencompleted.
4.DESCENTOFGRAVES:
4.1Onthedeathofagraveowner,suchgraveshallbegrantedandconveyedbytheCity
tothedescendant’ssurvivingspouse.Ifthereisnosurvivingspouse,thentothe
descendant’seldestsurvivingchild;ifthereisnosurvivingchild,thentothedescendant’s
youngestsurvivingsibling;ifthereisnosurvivingspouse,childorsiblingofthedescendent
andthegraveisnotsoldduringtheadministrationofthedescendant’sestateorotherwise
providedforbywill,theCitymayconveythelottoanyofthedescendant’sparents,siblings
ordescendantsasitdeemsfit.
5.BURIALPERMITS:
5.1 AburialpermitshallbeissuedanddeliveredtotheCityofMonticelloforallburials
inthecemetery.Inthecaseofacremationburialandcertificateofcremationshallbe
deliveredtotheCityofMonticello.
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6.INTERMENTS:
6.1Graveownersaregrantedonlytherightofintermentintheirgraves.TheCityof
Monticelloreservestherighttorefusetopermittheintermentofanyonewhoisnotatthe
timetheownerofthelot,orarelativeoftheowner,bybloodormarriage.Permission,in
writing,andwiththesealofaNotaryPublic,ofthegraveownermustaccompanyall
requestsforpermitstoburypersonsnotmembersoftheimmediatefamilyofthegrave
owner.
6.2Atleastforty-eight(48)hoursnoticeshallbegivenpriortothetimesetforthe
funeralservicetoassureatimelygraveopening.
6.3CityHolidaysareasfollows:NewYear’sDay,MartinLutherKingJrDay,
President’sDay,MemorialDay,IndependenceDay,LaborDay,ColumbusDay,Veteran’s
Day,ThanksgivingDayandthedayafterThanksgiving,½day–ChristmasEveand
ChristmasDay.Ifafamilychoosesaburialthedayfollowingaholiday–thefamilywillbe
chargedthePublicWorksLaborfeeasstatedinthemostcurrentfeeschedulefortimespent
preparingforburial.
6.4Nocasketshallbeinterredinthecemeteryunlessitisenclosedinaconcretevaultor
box.Ashesmustbeplacedinacontainer priortoburial.
6.5Shouldthegraveownerorfuneraldirectorfailorneglecttodesignatethelocation,
theCityofMonticelloreservestherighttomaketheintermentinalocationdesignatedbythe
City.TheCitywillnotberesponsibleforanyordergivenbytelephone,orforanymistake
occurringfromthewantofprecise,properinstructionsastotheparticularlocationwithina
plotwhereintermentisdesired.
6.6Intermentsareforthepurposeofthehumandeadonly.Nopets,jewelry,artifacts,or
othermaterialitemswillbeallowedtobeburied.
6.7TheCitywillnotbeliablefortheintermentpermit,northeidentityoftheperson
soughttobeinterred.
6.8Nointermentofmorethanonebodyshallbemadeinonegrave,exceptinthe
followingcases:
6.8.1Oneadultandonechildorinfant.
6.8.2Twoinfantsorchildren.
6.8.3Twournsofashes.
6.8.4Oneadultandoneurnofashes.
6.9Thecostofinterments,includingburialofashes,shallbesetbytheCity.
6.10PaymentinFULLofallfees,mustbemadepriortoburial.
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7.DELAYOFINTERMENT:
7.1 TheCityofMonticellowillbeinnowayliableforanydelayintheintermentofa
bodywhenaprotesttotheintermenthasbeenmade,orwhererulesorregulationshavenot
beencompliedwith.
8.DISINTEMENTS:
8.1Writtenpermissionofthegraveowner,andthenextofkin,shallbefiledwiththe
City,andapermitfromtheCountyHealthOfficershallbesecuredandpresented,andthe
requiredfeespaidbeforeanygravemaybeopenedforanypurpose.Atleastthirty(30)days
writtennoticemustbegivenpriortoanydisinterment.Thisprovisiondoesnotapplywhen
disintermentisorderedbyadulyauthorizedpublicauthority.
8.2Thecostofdisintermentwillbethesameasthecurrentcostofintermentsunless
otherwisestatedinthefeeschedule.
9.MONUMENTS,MARKERSANDFOUNDATIONS:
9.1Everymarkermustbeplacedinthespacereservedtherefore,asshownupontheplat
ofsuchgrave,orasdirectedbytheCity.
9.2Monumentswillbeallowedintheoldsectionofthecemeteryonlyandarelimitedin
sizetoamaximumof36"forasinglegraveandamaximumof72"foradoublegrave,
includingthe4”concreteborder.
9.3Monumentswillnotbeallowedinthenewsectionofthecemetery.Onlyflatmarkers
ofsizesspecifiedbytheCitywillbeallowedinthenewsectionofthecemetery.Markersize
shallnotexceed2’x3’forasinglegrave,2’x4’foradoublegrave,and12”x18”fora
singlebabygrave,includingthe4”precastconcreteborder.Allmarkersshallbeuniformin
thicknessandaminimumof4"thickwiththeexceptionofthebrassveteranmarkers.
Markersembracingmorethantwograveswillnotbepermitted,unlessotherwiseapproved
bytheCity.
9.4Nomonumentormarker,noranypartthereof,maybeconstructedoflimestone,
sandstone,oranyartificialmaterial.
9.5Afoundationofconcreteisrequiredformonuments/markers.Thereshallbea
minimumof4”concretebordersetatgradelevel.Settingofallmonuments/markersshallbe
performedbytheCityoritsapprovedcontractor,oranacceptedmonumentcompany.
TheCityrequiresthatallabovegroundmonuments/markersmustbeattachedtothe
foundationbysettingitintothewetcement,pinningitintothecement,oradheringittothe
foundationusingexterioradhesiveforstonessuchasPL400.
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9.6Priortoanymonument/markerplacementorremovalforrepairtheCityorits
approvedcontractorshallbecontactedinordertostaketheareaandsupervisetheplacement.
9.7 ForallgravestherewillbeastakingfeepayabletotheCityofMonticelloaslistedin
theCity’scurrentfeeschedule.ThisfeemustbepaidINADVANCEofthestaking
performedbytheCity.
9.8TheCityrequiresthatallflushmarkersinthenewsectionofthecemeteryshallbeset
attheheadendandfaceeast.Furthermore,allmonuments/markersintheoldsectionshall
besetattheheadendandfaceeastunlessexistingconditionswarrantplacingelsewhere.
SuchvarianceswillbeapprovedinwritingbytheCitypriortomonument/markerplacement.
9.9Onlyonemarkerwillbepermittedonanyonegraveinthenewpartofthecemetery
withtheexceptionofaveteranmarkerwhichmaybeplacedatthefootend,unlessotherwise
approvedbytheCity.
9.10Amaximumofoneuprightmonumentormemorialbenchmonumentandoneflat
markerwillbepermittedonanyonegraveintheoldpartofthecemetery.
9.11Cornermarkersoflikematerialmaybeplacedongravesand/orlotsintheoldpartof
thecemeteryonly.Cornermarkersshallbenolargerthan4"x4"squareandshallbeplaced
flushwiththeground.
10.PERMANENTCARE:
10.1ThegeneralcareofthecemeteryisassumedbytheCityandincludesthefollowing:
10.1.1Cuttingofthegrassatreasonableintervals;
10.1.2Rakingandcleaningofthegrounds;
10.1.3PruningoftheshrubsandtreesthatmaybeplacedbytheCity;and
Maintainingthegeneralpreservationofthegravesandgrounds,walks,
roadways,boundaries,andstructures,totheendthatsaidgroundsshallremain
andbereasonablycaredforascemeterygrounds.
10.1.4Thegeneralcareofthecemeterymaybeawardedbycontracttoprivatefirms
bytheCityastheyseefit.
10.2GeneralcareofthecemeteryassumedbytheCityshallinnocasemeanthe
maintenance,repair,orreplacementofanymonumentmarkererectedupongraves,northe
doingofanyspecialorunusualworkinthecemetery.
11.LANDSCAPINGIMPROVEMENTS:
11.1Plantsandflowersmaybeplacedaboveground,inpotsonstands.Anypotplacedon
thegroundwillnotbetheresponsibilityoftheCityofMonticello,oritsemployees,shouldit
bedestroyed.Flowersandotheritemsplaceddirectlyonthegravemayberemovedbythe
Citypriortoroutinecuttingofthegrass.
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11.2Notrees,shrubs,orvinesmaybeplanted,normayfencesbeerected.TheCity
reservestherighttoremoveanytree,shrub,vine,plant,orflowerswhichmaybecome
unsightly,dangerous,ornotinkeepingwiththelandscapedesignofthecemetery.
11.3Pots,urnsorstandsthatareleftunusedonagraveforaperiodofone(1)yearwillbe
removedbytheCity.
11.4Alllandscaping,grading,andseedingshallbedonebytheCityofMonticelloorits
approvedcontractor.Allgraveswillbeseededandkeptflushwiththeadjacentground.
Whenweatherconditionsallow,seedingwillbedonefollowingtheburial.
11.5TheCitywillmakewateravailabletograveownersforcareofflowersandplantsin
pots,setinstands,fromspringtofallofeachyear,dependingonweather.Graveowners
maywaterthegrasscoveringtheirgraves.
11.6TheCitycannotbeheldresponsibleforanydamages,loss,ortheft,ofanypersonal
propertysuchasflowers,plants,decorations,vases,crocks,markers,monuments,etc.
11.7Thelastweekin AprilwillbedesignatedasSpringCleanupinthecemetery.Easter
arrangementswillbeallowedoneweekbeforeandoneweekafterEaster.
11.8ThelastweekinOctober willbedesignatedasFallCleanupinthecemetery.All
itemsleftonthegroundwillbedisposedofandtheCitywillnotacceptliabilityforsuch
items.TheCityrecommendsthat abovegroundpotsandstandsshouldberemovedbefore
thefirstfreezeandcanbereplacedattheappropriategravesiteafterthecompletionof
SpringCleanup.Ifpotsandstandsareleftyear-round,theCitywillnotacceptresponsibility
forsuchitemsiftheyaredestroyedduetoweather,snowplowing,vandalism,etc.
12.PERPETUALCARE:
12.1ThereshallbeestablishedaPerpetualCareFundandallmoniescollectedfor
perpetualcareofgravesshallbedepositedinsaidfund,andshallbekeptseparatefromall
otherfundsoftheCity.
12.2ThefeeforperpetualcareshallbefixedbytheCounciloftheCitybyresolution.
13.HOURSOFOPERATION:
13.1Thecemeterywillbeopentovisitorsduringthehoursof7a.m.toonehalfhourpast
sunset.PermissiontoenteratallothertimesshallbesecuredfromtheCity.TheCity
reservestherighttorefuseadmissiontothecemeteryandtorefusetheuseofanyofthe
cemetery’sfacilities,atanytime,toanypersonorpersonswhomtheCitymaydeem
objectionabletothebestinterestofthecemetery.
F:ADMIN\\WORDPROC\RIVERSID\RULES.FRM:EFFECTIVE11/01/01:AMENDED01/22/2004 -PAGE8OF10-
14.GENERALREGULATIONS:
14.1Personswithinthecemeteryshalluseonlythepathsandwalkways,andnooneis
permittedtowalkuponoracrosslotsorgravesunlessitisnecessarytodosotogainaccess
toone’sownlot.Thecemeteryexpresslydisclaimsanyliabilityforanyinjuriessustainedby
anyoneviolatingthisrule.
14.2Personsvisitingthecemeteryorattendingfuneralsarestrictlyprohibitedfromwriting
upon,defacing,orinjuringanymonumentormarker,breakingorinjuringanytree,shrub,
plant,orotherstructurewithinthecemeterygrounds.
14.3Thefollowingactsareexpresslyprohibited,aswellasanyotherviolationsofCity
Ordinancesandregulationsthatmayapply:
14.3.1Thedrivingofmotorvehiclesintothecemetery,unlessattendingafuneral,
visitingarelativeorfriendsgavesite,orcarryingonmaintenancework
authorizedbytheCity.
14.3.2Thedrivingorparkingofanymotorvehicleacrossoruponanygraveorlot.
14.3.3Loudorboisteroustalkingormusic.
14.3.4Bringingoflunchesorrefreshments,includingalcoholicbeverages,intothe
cemeteryorconsumingthemonthegrounds.
14.3.5Peddlingorsolicitingthesaleofanycommoditywithinthecemetery.
14.3.6Placingofsigns,noticesoradvertisementsofanykindwithinthecemetery.
14.3.7Thethrowingofrubbishonanypartofthegrounds.
14.3.8Thewalkingofpets(includingdogs,cats,oranyotherhouseholdpet)on
anypartofthegrounds.
14.3.9Thedrivingorparkingofanysnowmobiles,ATV’sormotorizedoff-road
bikesonanypartofthegrounds.
14.3.10Theplacingofglasscontainersorbottlesonanypartofthegrounds.
14.4Specialcasesmayariseinwhichtheliteralenforcementorinterpretationofarule
mayimposeunnecessaryhardship.TheCityreservestherighttomakeexceptions,
suspensions,ormodificationsofanyoftheserulesandregulations,wheninthejudgmentof
theCitysuchactionappearsnecessary,andsuchatemporaryexception,suspension,or
modificationshallinnowaybeconstruedasaffectingthegeneralapplicationofsuchrules
andregulations.
F:ADMIN\\WORDPROC\RIVERSID\RULES.FRM:EFFECTIVE11/01/01:AMENDED01/22/2004 -PAGE9OF10-
14.5TheCityofMonticelloreservestherighttoamendtheserulesandregulations
wheneveritisdeterminedthatitisinthebestinterestofthecemeterytodoso.Anyandall
amendmentstotheseregulationswillbeapprovedbytheCityCouncilofMonticello.
14.6TheCityofMonticelloreservestherighttoremoveallmonuments,markers,flowers,
plants,trees,decorations,orothersimilarobjectswheneveranyoftheseobjectsbecome
unsafe,unsightly,dangerous,ornotinkeepingwiththelandscapedesignofthecemetery.
14.7Specificcostsforgraves,interments,disinterment,burialofashes,andsetting
monuments/markersarenotincludedintheserulesbecauseofthenecessitytorevisethese
rates.AcurrentscheduleoffeescanbeobtainedfromtheCity.
14.8Individualswithquestionsorconcernsaboutcemeteryoperationsshallreporttheir
concernstotheOfficeofPublicWorksandshallnotdelay,interferewithorharassCity
employees,authorizedcontractors,oragentsoftheCityastheygoabouttheirdutiesinthe
cemetery.
15.PENALTIES:
15.1ViolationoftheCityOrdinanceisconsideredamisdemeanorandthepenaltyis
describedbylaw.ThesecemeteryrulesandregulationsarepartoftheCityOrdinanceand
shallbeenforcedandpenaltiesimposedforviolationofsuchrulesandregulations.
16.CEMETERYMANAGEMENT:
16.1TheresponsibilityforthemanagementofMonticelloRiversideCemeteryandall
mattersrelatedtheretoshallbevestedintheCity.
16.2TheMonticelloParksCommissionshallbetheoverseeingboardforanymaintenance
orotherissueswithregardtoMonticelloRiversideCemetery.
ANYQUESTIONSORCONCERNSINREGARDTOTHEMONTICELLORIVERSIDE
CEMETERYRULESANDREGULATIONSASSETFORTHHEREIN
SHALLBEDIRECTEDTO:
MONTICELLOPARKSDEPARTMENT
909GOLFCOURSEROAD
MONTICELLO,MINNESOTA55362
TELEPHONE:(763)295-3170
FACSIMILE:(763)271-3272
F:ADMIN\\WORDPROC\RIVERSID\RULES.FRM:EFFECTIVE11/01/01:AMENDED01/22/2004 -PAGE10OF10-
ATTEST
RIVERSIDECEMETERYRULESANDREGULATIONS
UpdatestotheRulesandRegulationsforRiversideCemeterywerepresentedtoCityCouncilattheir
meetingonJuly13,2015,forapprovaluponrecommendationoftheMonticelloParksCommission.
APPROVEDBY theMonticelloCityCouncilthis13th dayofJuly,2015.
CITYOFMONTICELLO
_________________________________________
BrianStumpf,Mayor
ATTEST:
_______________________________________
JeffO’Neill,CityAdministrator
CityCouncilAgenda:07/13/15
1
2K.ConsiderationofadoptingResolution#2015-054acceptingquotesandawarding
contractforthe2015StreetPavementMarkingProject (TM)
A.REFERENCEANDBACKGROUND:
Councilisrequestedtoconsideracceptingquotesandawardingacontractforthe2015
StreetPavementMarkingProjecttoCenturyFenceCompanyofForestLake,MNinthe
amountof$15,928.20;however,thepricecouldvarydependingontheexactamountof
footage.The2015projecttotalsapproximately55,161linearfeetofpavementmarkings
(measurementsareestimates).ThestreetstobestripedincludeChelseaRoad(from
CSAH18to90th StNE)andEast7th Street(fromCSAH18toSt.Henry’sChurch
entrance).ChelseaRoadisscheduledtobechipsealedthisyearsothepavement
markingscurrentlytherewillbecovered.TheotherareaincludedisEast7th Streetwhich
needsremarkingduetofadingandnormalwear.Theprojectisscheduledforthefirst
weekofAugustdependingonweatherandcoincidingwithour2015SealcoatingandFog
SealingProject.
Staffrequestedquotesfromtwocontractors,AAAStripingServiceofSt.Michaeland
CenturyFenceofForestLake.ThelowquotewasreceivedfromCenturyFenceinthe
amountof$15,928.20.PublicWorkshasworkedwithbothcompaniesinthepastand
hashadverygoodresults.
A1.BudgetImpact:Inpreparationforthisproject,sufficientfundswereplacedin
the2015StreetDepartmentBudget.
A2.StaffWorkloadImpact:Aprojectofthissizenormallytakesoneday.The
projectwillbeinspectedbytheCityEngineeringDepartmentandPublicWorks.
B.ALTERNATIVEACTIONS:
1.MotiontoadoptResolution#2015-054acceptingquotesforthepavement
markingprojectandawardingthecontracttoCenturyFenceCompanyofForest
Lake,MNintheestimatedamountof$15,928.20dependingonexactlinearfeet
forChelseaRoadandEast7th Street.
2.Motiontodenythequotesandnotawardthecontractatthistime.
C.STAFFRECOMMENDATION:
CitystaffrecommendstheCityCouncilapproveAlternative#1,acceptingquotesand
awardingthecontracttoCenturyFenceCompanyofForestLake,MNintheamountof
$15,928.20dependingonexactlinearfeet.ThePublicWorksDepartmentand
EngineeringDepartmentwillbeinspectingtheprojecttoseethatthecontractoradheres
totheplansandspecifications.
CityCouncilAgenda:07/13/15
2
D.SUPPORTINGDATA:
A.Resolution#2015-054
B.2015PavementMarkingProjectQuotes
C.2015PavementMarkingProjectMaps
CITYOFMONTICELLO
WRIGHTCOUNTY,MINNESOTA
RESOLUTIONNO.2015-054
ACCEPTINGQUOTESANDAWARDINGCONTRACTFORTHE2015STREET
PAVEMENTMARKINGPROJECT
WHEREAS,theCityhassolicitedquotesforthe2015StreetPavementMarkingProject
accordingtotheplansandspecificationsprovidedtothepublic.Quoteswerereceived,opened,
andtabulated,andwerefoundtocomplywithsaidplansandspecifications:
CONTRACTOR TOTALBASEQUOTE
CenturyFenceCompany $15,928.20
AAAStripingServiceCo.$17,301.01
WHEREAS,thequotesubmittedbyCenturyFenceCompany,ForestLake,Minnesota,inthe
amountof$15,928.20forthe2015StreetPavementMarkingProject,inaccordancewiththe
plansandspecifications,wasthelowestresponsiblequoteandshallbeandherebyisaccepted.
NOWTHEREFORE,BEITRESOLVEDBYTHECITYCOUNCILOFMONTICELLO,
MINNESOTA:
1.Suchplansandspecifications,acopyofwhichisonfileintheofficeoftheCityClerk,
areherebyapproved.
2.Quotessubmittedfortheprojectaccordingtotheplansandspecificationsarehereby
accepted.
3.ThetotalcostoftheprojectisdependentontheexactlinearfeetforChelseaRoadand
East7th Streetprojectareas.
4.TheCityAdministratorisherebyauthorizedanddirectedtoenterintoacontractwith
saidcompanyfortheconstructionofsaidimprovementsforandonbehalfoftheCityof
Monticello.
5.ThePublicWorksDepartmentshalldirectandinspecttheproject.
ADOPTEDBY theMonticelloCityCouncilthis13th dayofJuly,2015.
CITYOFMONTICELLO
_________________________________
BrianStumpf,Mayor
ATTEST:
________________________________
JeffO’Neill,CityAdministrator
P.O. Box 339, Rogers MN 55374
5392 Quam Ave NE, St Michael MN 5537612220 43rd St NE, St Michael MN 55376
June 19, 2015
To Tom Moores:
We are quoting the following project
Project Epoxy Striping
Chelsea Rd & E 7th St
Location Monticello
Item Description Qty U/M Unit Amount
2582.502 4" Solid Line White - Epoxy 32,445 LF $0.21 $6,813.45
2582.502 4" Broken Line White - Epoxy 1,125 LF $0.21 $236.25
2582.502 4" Broken Line Yellow - Epoxy 1,240 LF $0.21 $260.40
2582.502 4" Solid Line Yellow - Epoxy 10,543 LF $0.21 $2,214.03
2582.502 4" Double Line Yellow - Epoxy 9,284 LF $0.42 $3,899.28
2582.502 24" Solid Line Yellow - Epoxy 524 LF $7.40 $3,877.60
Total $17,301.01
Prices do NOT include RxR insurance, incidental markings or removal.
Prices based on 1 mobilization, additional mob charge $1,200.00
Prices based on 50 degree air & pavement temperatures at the time of marking application.
Prices firm for 30 days.
Bond included in quote
Sincerely,
Dean E Erickson
Estimator
7THSTE(CountyRd18toSt.Henry’sEntrance)
ChelseaRdE
ChelseaRdW
ChelseaRdE
CHELSEARD(CountyRd18to90thStNE)
CityCouncilAgenda:07/13/15
1
2L.ConsiderationofadoptingOrdinanceNo.619amendingtheMonticelloZoning
OrdinanceChapter3,Section7(E)regulatingprincipalstructuresetbacksinnon-
riparianside,frontandrearyardsintheMississippiWild&ScenicRecreational
RiverDistrict.Applicant:CityofMonticello (AS)
A.REFERENCE&BACKGROUND
PlanningCaseNumber:2015-024
Request(s):AmendmentstothetextoftheMonticelloZoning
Ordinance
DeadlineforDecision:NA
LandUseDesignation:NA
ZoningDesignation:MississippiWildScenicandRecreationalOverlayDistrict
ANALYSIS
TheCityCouncilisaskedtoconsideramendmentstotheMonticelloZoningOrdinance
asitrelatestoprincipalstructuresetbacksinnon-riparianside,frontandrearyardsinthe
MississippiWild&ScenicRecreationalRiverDistrict(MWSRR).
Atpresent,theMWSRRrequiresthefollowingsetbacksforprincipalstructures:
TABLE3-21:WILD&SCENICPRINCIPALSTRUCTURESETBACKS
Frontyardsetbackandsetbackfromrights-of-wayorroadwayeasements(setbacks
mustbemetfromallroadswhenalotisboundedbytwoormoreroadways)
-ArterialRoad 70feet
-CollectorRoad 70feet
-LocalRoad 30feet
-LandlockedParcel 30feet
Unsewered Sewered
Sideyardsetbacks 30feet 30feet
Rearyardsetbacks 30feet 50feet
SetbackfromtheOHWof
theMississippiRiver 150feet 100feet
Setbackfromabluffline 75feet 75feet
Sewersetbackfromthe
OHW 75feet 75feet
Thecurrentside,front,andrearsetbacksintheMWSRRwereestablishedbasedonbest
practiceordinancesfortheWildScenicandRecreationalDistrictandarereflectiveof
CityCouncilAgenda:07/13/15
2
setbacksmostapplicabletothoselotsmeetingtheminimum200’widthand2acrearea
lotdimensionsrequiredbytheMississippiWildScenic&RecreationalRiverDistrict
MinnesotaRules.
However,manypropertieswithintheWildScenicandRecreationalRiverOverlay
DistrictinMonticelloweredevelopedorplattedpriortothe2acre/200’width
requirements.Inmanycases,existingresidentiallotsarefarunderthe2acresizeand
havedimensionsof66-100’inwidthandoftenlessthan200’indepth.
MinnesotaRulesfortheMississippiWildScenic&RecreationalRiverDistrictrequires
setbacksfromthenormalhighwaterandblufflines,whichareconsidered“riparian”
setbacks.TherearenorequiredsetbacksunrelatedtotheOrdinaryHighWater(OHW)
orbluffline.Theadditionalnon-riparianyardsetbackscurrentlyintheordinancehave
thereforemadedevelopmentorredevelopmentofthesepropertiesdifficulttoaccomplish
withoutvariancerequests.
Assuch,amendmentstotheordinancehavebeendevelopedwhichreducetherequired
non-ripariansetbackstothosemorereflectiveofbasezoningrequirements.Theexisting
setbackrequirementsforresidentialandcommercialdistricts(withexceptionoftheT-N
andB-4District)requireastandard30footfrontandrearyardsetback,witha20foot
streetsideyardand10footinteriorsideyardsetback.Withanydevelopment,thestricter
ofthetwostandardswillapply.Forexample,foralotwithinaB-4Districtbasezoning
districtlocatedwithintheMWSRROverlay,theMWSRRsetbackstandardsaremore
restrictiveandwillthereforeapply.Theproposedamendmentsareprovidedbelowand
intheattacheddraftordinance.
TABLE3-21:WILD&SCENICPRINCIPALSTRUCTURESETBACKS
Frontyardsetbackandsetbackfromrights-of-wayorroadwayeasements(setbacks
mustbemetfromallroadswhenalotisboundedbytwoormoreroadways)
-ArterialRoad 30feet
-CollectorRoad 30feet
-LocalRoad 30feet
-LandlockedParcel 30feet
Unsewered Sewered
Sideyardsetbacks 30feet 10feet
Rearyardsetbacks 50feet 30feet
SetbackfromtheOHWof
theMississippiRiver 150feet 100feet
Setbackfromabluffline 75feet 75feet
Sewersetbackfromthe
OHW 75feet 75feet
CityCouncilAgenda:07/13/15
3
TheripariansetbacksfromtheOrdinaryHighWaterandblufflinearenotproposedfor
amendment.IncaseswhereayardisimpactedbyablufflineorOHW,theriparian
setbackremainsinplaceandwillapply.
Asaprocessnote,theCityisrequiredtosubmitanoticeofpublichearingandthe
proposedamendmentlanguagetotheMinnesotaDepartmentofNaturalResourcesfor
commentatleast30daysbeforethepublichearing.Citystaffhaveprovidedtherequired
notice.NoformalcommenthasbeenreceivedbytheDNRasofthetimeofthisreport.
However,staffhavespokenwithDNRrepresentativesregardingtheproposed
amendments;noissueswereraisedbytheDNRduringthosediscussions.
TheCityisalsorequiredtosendanoticeofdecisiononthisitemwithin10daysofthe
decisiontotheMinnesotaDepartmentofNaturalResources.Atthattime,theDNRhas
theoptiontoissuea“non-approval”noticetotheCityforthedecision.Intheabsenceof
a“non-approval”notice,theordinancebecomeseffectivewhenthirtydayshaveelapsed
fromthedaytheCommissioneroftheDepartmentofNaturalResourcesreceivednotice
ofthefinaldecision,andthecityhasreceivedfromtheCommissionerneither
certificationofapprovalnornoticeofnon-approval.
TheaboverequiredprocessesarefurtherdescribedinMonticelloZoningOrdinance
Section3.7(E)(23).
PlanningCommissionReviewandRecommendation
ThePlanningCommissionreviewedthisitemduringtheirregularmeetingonJuly7th,
2015,holdingapublichearingontheitem.TheCommissionnotedthatithadpreviously
receivedrequestsforvariancetotherequiredsideyardsetbacksintheMWSRROverlay.
Duringthehearing,Mr.MikeKraus,Mr.KrisSchwickerath,andMr.WayneJohnson
addressedthePlanningCommissioninsupportoftheproposedamendments.
Afterdiscussion,thePlanningCommissionrecommended5-0toapprovetheproposed
amendments.
B.ALTERNATIVEACTIONS
ThePlanningCommissionrecommendsAlternative1below.
1.MotiontoadoptOrdinanceNo.619,amendingtheMonticelloZoningOrdinance
Chapter3,Section7(E)regulatingprincipalstructuresetbacksinnon-riparianside,
frontandrearyardsintheMississippiWild&ScenicRecreationalRiverDistrict,
basedonthefindingsthat:
a)TheordinanceamendmentsasproposedcontinuetosupporttheComprehensive
Plan;
b)TheordinanceamendmentsareconsistentwithMinnesotaRulesforthe
MississippiWildScenicandRecreationalRiverDistrict;and
CityCouncilAgenda:07/13/15
4
c)Theamendmentseliminateconflictsbetweentheordinanceandexisting
development,andreducenon-conformitiesintheoverlaydistrict.
2.Motionofother.
C.STAFFRECOMMENDATION
Staffsupportstheproposedamendments.Theamendmentsasdraftedprovidethe
requiredriparian-relatedsetbacksfortheOHWandblufflineintheMississippiWild
ScenicandRecreationalRiverOverlayDistrict,whilemaintainingamoreconsistent
setbackrequirementwithbasezoningdistrictsfornon-riparianyardsetbacks.
D.SUPPORTINGDATA
A.OrdinanceNo.619
B.Table3-21withproposedchanges
C.MonticelloZoningOrdinanceChapter3,Section7(E),Excerpt
D.MonticelloZoningMap,includingMississippiWildScenicandRecreationalRiver
Overlay
E.ExampleLotsintheMWSRR,Monticello
F.MinnesotaRules,6103-0110,Excerpt
ORDINANCENO.618
CITYOFMONTICELLO
WRIGHTCOUNTY,MINNESOTA
ANORDINANCEAMENDINGTITLE10OFTHEMONTICELLOZONINGCODE
FORTHEFOLLOWINGSECTIONS:
CHAPTER3,SECTION7–MISSISSIPPIWILDSCENICAND
RECREATIONALRIVERDISTRICT
THECITYCOUNCILOFTHECITYOFMONTICELLO,MINNESOTA,HEREBY
ORDAINS:
Section1.Section3.7(E)(8)–Recreationalriverlandusesubdistricts–standards,lot
dimensions,setbacks,andimpervioussurfacerequirements,Title10–Zoning
Ordinanceisherebyamendedasfollows:
Table3-21:WILD&SCENICPRINCIPALSTRUCTURESETBACKS
Frontyardsetbacksandsetbackfromrights-of-wayorroadwayeasements:
•ArterialRoad:changefrom70feetto30feet
•CollectorRoad:changefrom70feetto30feet
•LocalRoad:(remainsat30feet)
•LandlockedParcel:(remainsat30feet)
Sideyardsetbacks:
•Unsewered:(remainsthesame)
•Sewered:changefrom30feetto10feet
Rearyardsetbacks:
•Unsewered:changefrom30feetto50feet
•Sewered:changefrom50feetto30feet
SetbackfromtheOHWoftheMississippiRiver:(remainsthesame)
Setbackfromabluffline:(remainsthesame)
SewersetbackfromtheOHW:(remainsthesame)
Section2.TheCityClerkisherebydirectedtomakethechangesrequiredbythisOrdinance
aspartoftheOfficialMonticelloCityCode,Title10,ZoningOrdinance,andto
renumberthetablesandchaptersaccordinglyasnecessarytoprovidetheintended
effectofthisOrdinance.TheCityClerkisfurtherdirectedtomakenecessary
correctionstoanyinternalcitationsanddiagramsthatresultfromsuch
amendments,providedthatsuchchangesretainthepurposeandintentofthe
ZoningOrdinanceashasbeenadopted.
Section3.ThisOrdinanceshalltakeeffectandbeinfullforcefromandafteritspassageand
publication.RevisionswillbemadeonlineafteradoptionbyCouncil.Copiesof
thecompleteZoningOrdinanceareavailableonlineandatMonticelloCityHall.
ORDINANCENO.618
ADOPTEDBY theMonticelloCityCouncilthis13thdayofJuly,2015.
CITYOFMONTICELLO
__________________________________
BrianStumpf,Mayor
ATTEST:
___________________________________
JeffO’Neill,CityAdministrator
VOTINGINFAVOR:
VOTINGINOPPOSITION:
MonticelloZoningOrdinance–Chapter3,Section7–MississippiWildScenicandRecreationalRiverDistrict
PROPOSEDCHANGES
TABLE3-21:WILD&SCENICPRINCIPALSTRUCTURESETBACKS
Frontyardsetbackandsetbackfromrights-of-wayorroadwayeasements(setbacksmustbemetfrom
allroadswhenalotisboundedbytwoormoreroadways)
-ArterialRoad 30feet
-CollectorRoad 30feet
-LocalRoad 30feet
-Landlocked Parcel 30feet
Unsewered Sewered
Sideyardsetbacks 30feet 10feet
Rearyardsetbacks 50feet 30feet
SetbackfromtheOHWofthe
MississippiRiver 150feet 100feet
Setbackfromabluffline 75feet 75feet
SewersetbackfromtheOWH 75feet 75 feet
County Hwy 75
Chelsea Rd
State Hwy 25
85th St NE
9 0th St N E
Linn St
Pine St
7th St
School Blvd
Riverview Dr
Cedar St
W River St
M
a
r
v
i
n
R
d
Jason Ave
Dundas Rd
W Broadway St
Hart Blvd
Country La
Haug Ave NE
Elm St
W 4th St
Fenning Ave NE
Oakwook Dr
Ma ll a r d L a
95th St NE
Fallon Ave NE
Edmonson Ave NE
Mississippi Dr
5th St
Country Club Rd
Sandberg Rd
P
e
l
i
c
a
n
L
a
F a l c o n D r
Fenning Ave
Walnut St
Oak Ridge Dr
Oriole La
Club View Rd
Broadway St
Hillcrest Rd
E River St
Headman La
M
i
l
l
T
r
a
i
l
L
a
Falcon Ave NE
Wright StBenton St
Elwood Rd
Ramsey St
6th St
River Mill Dr
Wildwood Way
Hilltop Dr
Mill Run Rd
O a k V i e w L a
Farmstead Ave
Martin Dr
4th St E
3rd St E
Red Rock La
Gillard Ave NE
Maple St
Fallon Dr
Willow St
View La E
Grey Stone Ave
Marvin Elwood Rd
Fieldcrest Cir
Fairway Dr
Jason Ave NE
Vine St
M e a d o w L a
Jerry Liefert Dr
Praire Rd
Starling Dr
Palm St
Un
kn
ow
n
o
r N
o
S
tree
tn
ame
Fallon Ave
Golf Course Rd
Falcon Ave
Kevin Longley Dr
Craig La
R
e
d
O
a
k
L
a
Front St
5th St W
Thomas Park D r
Locust St
M o c k i n g b i r d L a
W 3rd St
Ea
s
two
o
d
C
i
r
Bri ar Oa ks Bl v d
F
a
r
m
s
t
e
a
d
D
r
Henipin St
E
i
d
e
r
L
a
Dayton St
Oak La
River Forest Dr
Meadow Oak Ave
Kampa Cir
O
a
k
R
i
d
g
e
C
i
r
M i l l C t
R i v e r R i d ge L a
Garrison Ave
Oakview Ct
Dundas Cir
Kenneth La
Otter Creek Rd
Minnesota St
Eagle Cir
Crocus La
Meadow Oak La
Stone Ridge Dr
Chestnut St
1 2 0 t h S t N E
Darrow Ave NE
Diamond Dr
Pebble Brook Dr
Widgeon La
Washington St
Bunker Cir
Homestead Dr
Thomas Cir
E
n
d
i
c
o
t
t
T
r
Center Cir
Oak View Cir
Sandtrap Cir
Countr y Cir
Cheyen Ct
Old Territoral Rd
Tanager Cir
Hillcrest Cir
Os prey Ct
Acorn Cir
Balboul Cir
S
w
allo
w
C
ir
R iv e r si d e C ir
Meadow Oak Ct
Matthew Cir
E Oak Dr
S t o n e R i d g e C ir
Oakwood Dr
Meadow Oak Ave NE County Hwy 75
Hart Blvd
Marvin Rd
Marvin Rd
Wright St
90th St NE
Cedar St
Minnesota St
01
City of MonticelloOfficial Zoning Map
10-10-14
:Legend
BASE ZONING DISTRICTS
Residential Districts
-- Low Residential Densities
-- Medium Residential Densities
-- High Residential De nsities
Business Districts
Industrial Districts
OTHER
Water
A-O
R-A
R-1
T-N
R-2
R-PUD
R-3
R-4
B-1
B-2
B-3
B-4
CCD
IBC
I-1
I-2
M-H
Mississippi Wild, Scenic & Rec Overlay District
OVERLAY DISTRICTS
Performance Based Overlay District
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Shoreland District
Special Use Overlay District
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Freeway Bonus Sign District
PUDs
Swan River01
Exam ple Lot L ayouts
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1 inch = 376 fe et
CityCouncilAgenda:07/13/15
1
2M.Considerationofapprovingtheindividualpensioncontributionamountfor
VolunteerFirefighterReliefAssociationmembers (WO/JohnBauer)
A.REFERENCEANDBACKGROUND:
TheMonticelloVolunteerFirefightersReliefAssociationmembershipisrequestinga
$200increaseinthebenefitlevelusedinretirementcalculations.Thebenefitwould
increasefrom$3,100to$3,300peryear.Fully-vestedmemberswouldbepaid$3,300for
eachyearofservice.Amemberbecomesfullyvestedafter20yearsoffiredepartment
service.Partially-vestedmemberswouldbepaidaportionofthe$3,300asdetermined
byyearsofservice.Theearliestthatfullyorpartiallyvestedmemberscanreceivetheir
benefitisage50,regardlessofwhentheyretire.
Thefollowingisasummaryofthepreviousbenefitchangesthathavebeenapproved:
Year BenefitAmount
2000 $2,085
2001 $2,175
2003 $2,225
2004 $2,625
2005 $3,050
2006 $3,275
2007 $3,950
2008 $3,500
2009 $2,650
2010 $2,650
2011 $2,750
2012 $2,750
2013 $2,850
2014 $3,100
2015 $3,300
ByAugust1st ofeachyear,theFireReliefAssociationpresentstotheCityCouncilascheduleof
theproposedbenefitsandthetotalliabilitiesassociatedwiththeproposedbenefitincomparison
totheassetsoftheassociation.Theincludedschedulesindicatethethreebenefitamountsto
membersplustherequiredcitycontribution(none).
Basedona$3,300proposedbenefit,thefinancialreportshowsthetotalamountofliabilitythat
wouldexistforthepensionamountforthenexttwoyearsandalsoincludesinformationonthe
Association’scurrentassetsandprojectedincomeforthenextyear.Ataround4.7%,thetotal
incomeprojectionsforinterestandassetappreciationmightnotbeconsideredconservative.
However,thesurpluswiththeseprojectionsisestimatedat$186,221for2015.Theestimated
surplusfor2014was$163,681.Futurebenefitlevelscanbeadjustedasmarketandotherfactors
change.Thedeferralrateforvestedretiredmembersisproposedtoremainat2.5%,whichhalf
ofthemaximumallowedbylaw.Thedeferralrateappliestobalancesofretiredmemberswho
havenotreachedtheageof50andiseffectiveJanuary1,2016.
CityCouncilAgenda:07/13/15
2
A1.BudgetImpact:Thebenefitlevelhasnoimpactonthecity’sbudget.
A2.StaffWorkloadImpact:Thereisnostaffimpactwiththisdecision.
B.ALTERNATIVEACTIONS:
1.Motiontosetthe2015pensionbenefitlevelat$3,300forcurrentFireRelief
Associationmembersandthedeferralrateat2.5%forpastmembers.
2.Motiontograntanalternativebenefitslevel.
C.STAFFRECOMMENDATION:
CitystaffsupportsAlternative#1.
D.SUPPORTINGDATA:
ScheduleFormsSC-15forLumpSumPensionPlans,ReportingYear2015
2014MonticelloFireReliefAssociationannualaudit(tobeprovidedatthemeeting)
FormSC-15 Page1
ScheduleFormforLump-SumPensionPlans
ReportingYear2015
DeterminationofPlanLiabilitiesandRequiredMunicipalContributionfor2016
ReliefAssociation:County/
Counties:
EnterAnnualbenefitlevelineffectfor2015:3,300
(Ifyouchangeyourbenefitlevelbefore12/31/2015,theSCmustberecalculatedatthenewlevel.)
2015 2016
SubtotalofPage1Liability-ActiveMembers 803,022 878,526
ActiveMemberInformation PleaseEnterDatesinthisformat:
Leavesof
Dateof
FireDepartment
Entry
Absence
andBreaks
in
Returnto
Service Years Years
Birth Date Service Member of Accrued of Accrued
Name Status (months)?Service Liability Service Liability
1 BradE.Fyle Active 06/17/195705/01/1984 0 32 105,600 33 108,900
2 MarcA.Simpson Paid 02/24/195601/19/1987 0 29 0 30 0
3 NealB.Kranz Active 04/06/196605/01/1987 0 29 95,700 30 99,000
4 JeffD.Kranz Active 05/30/196305/01/1993 0 23 75,900 24 79,200
5 ToddM.Johnson Active 02/07/196605/01/1993 0 23 75,900 24 79,200
6 SteveA.Hanson Active 06/08/196705/01/1996 0 20 66,000 21 69,300
7 SteveC.Balon Active 06/10/196801/15/1999 0 17 51,480 18 56,034
8 DarylR.Giles Active 11/02/196801/15/2000 0 16 47,124 17 51,480
9 ShawnG.Leach Active 02/20/197709/03/2001 0 14 39,072 15 43,032
10 DonaldA.Anderson Active 10/15/196905/19/2003 0 13 35,310 14 39,072
11 JohnP.Bauer Active 07/01/197105/19/2003 0 13 35,310 14 39,072
12 JasonP.Roubinek Active 11/06/197406/15/2005 0 11 28,314 12 31,746
13 KeithPeterson Active 11/07/197901/15/2007 0 9 21,978 10 25,080
14 KenKako Active 05/24/197301/15/2007 0 9 21,978 10 25,080
15 TimothyA.Ingle Separated/NotVested 01/30/197101/15/2007 3 9 0 10 0
16 KurtisLiefert Active 04/08/198308/15/2008 0 7 16,236 8 19,008
17 MichaelD.Mossey Active 12/15/198408/15/2008 0 7 16,236 8 19,008
18 ThomasM.Johnson Active 08/15/198408/15/2008 0 7 16,236 8 19,008
19 JakeOlinger Active 11/15/198407/18/2011 0 4 8,580 5 11,022
20 JasonMoores Active 06/07/197707/18/2011 0 4 8,580 5 11,022
21 ScottGearey Active 10/06/197710/24/2011 0 4 8,580 5 11,022
22 JoshSamuelson Active 10/05/198608/20/2012 0 3 6,270 4 8,580
23 TonyFair Active 10/21/198609/17/2012 0 3 6,270 4 8,580
24 TrevorMack Active 10/23/198611/18/2013 0 2 4,092 3 6,270
25 NathanKranz Active 06/02/198911/18/2013 0 2 4,092 3 6,270
26 JarridScheinbien Active 11/07/198611/18/2013 0 2 4,092 3 6,270
27 BrandonKranz Active 06/02/198903/17/2014 0 2 4,092 3 6,270
28 ChooseStatus 0 0
29 ChooseStatus 0 0
30 ChooseStatus 0 0
31 ChooseStatus 0 0
32 ChooseStatus 0 0
33 ChooseStatus 0 0
Toendof2016Toendof2015
7/7/2015
MonticelloFireReliefAssociation Wright
FormSC-15 Page2
DeferredMemberInformation (fullyorpartiallyvested)
Seeseparateinstructionsregardingcompletionofthebelowfields.
Pleaseenterdatesinthisformat:
TotalDeferredMemberLiabilities2015 134,419
TotalDeferredMemberLiabilities2016 141,140
1 Enterallinformationasitpertainstothismember.
BenefitLevel Monthsof
MemberName:atSeparation:3,275 ServiceArePaid Yes
MinimumYearsRequiredtoVest:10 DOB:12/12/1964 DeferredInterestPaid
ServiceDates:Entry:05/01/1993 Separation:11/01/2006 (Select"Yes"ifoffered.)Yes
LOAsandBIS(inmonths):6 Vesting%:72
ReturntoServiceMember?(Select"Yes"ifapplicable.)IfInterestisPaid,ChooseType:
TotalService:Years:13 Months(ifpaid):0
2015EstimatedLiability:40,436 PeriodInterestisPaid:
2016EstimatedLiability:42,458 Status:Deferred
ForReliefRORupto5%,OSARORupto5%orBoardSetRORupto5%enterinterestratesbelow.
1984:%1989:%1994:%1999:%2004:%2010:5.00 %
1985:%1990:%1995:%2000:%2005:5.00 %2011:0.00 %
1986:%1991:%1996:%2001:%2006:5.00 %2012:5.00 %
1987:%1992:%1997:%2002:%2007:5.00 %2013:0.00 %
1988:%1993:%1998:%2003:%2008:0.00 %2014:2.50 %
+RateofreturniscalculatedusingtheearningsprojectedonPage4ofthisform.2009:5.00 %2015:5.00 %+
2 Enterallinformationasitpertainstothismember.
BenefitLevel Monthsof
MemberName:atSeparation:2,750 ServiceArePaid Yes
MinimumYearsRequiredtoVest:10 DOB:04/26/1974 DeferredInterestPaid
ServiceDates:Entry:01/15/1999 Separation:11/04/2011 (Select"Yes"ifoffered.)Yes
LOAsandBIS(inmonths):0 Vesting%:68
ReturntoServiceMember?(Select"Yes"ifapplicable.)IfInterestisPaid,ChooseType:
TotalService:Years:12 Months(ifpaid):9
2015EstimatedLiability:26,944 PeriodInterestisPaid:
2016EstimatedLiability:28,291 Status:Deferred
ForReliefRORupto5%,OSARORupto5%orBoardSetRORupto5%enterinterestratesbelow.
1984:%1989:%1994:%1999:%2004:%2010:%
1985:%1990:%1995:%2000:%2005:%2011:0.00 %
1986:%1991:%1996:%2001:%2006:%2012:5.00 %
1987:%1992:%1997:%2002:%2007:%2013:0.00 %
1988:%1993:%1998:%2003:%2008:%2014:2.50 %
+RateofreturniscalculatedusingtheearningsprojectedonPage4ofthisform.2009:%2015:5.00 %+
7/7/2015
MonticelloFireReliefAssociation
GeraldJ.Sonsteby
FullCalendarMonths
BoardsetRORupto5%
BoardsetRORupto5%
NickM.Dahlheimer
FullCalendarMonths
FormSC-15 Page2-Cont.
3 Enterallinformationasitpertainstothismember.
BenefitLevel Monthsof
MemberName:atSeparation:2,750 ServiceArePaid Yes
MinimumYearsRequiredtoVest:10 DOB:07/30/1972 DeferredInterestPaid
ServiceDates:Entry:04/15/2000 Separation:10/17/2011 (Select"Yes"ifoffered.)Yes
LOAsandBIS(inmonths):12 Vesting%:60
ReturntoServiceMember?(Select"Yes"ifapplicable.)IfInterestisPaid,ChooseType:
TotalService:Years:10 Months(ifpaid):6
2015EstimatedLiability:19,578 PeriodInterestisPaid:
2016EstimatedLiability:20,557 Status:Deferred
ForReliefRORupto5%,OSARORupto5%orBoardSetRORupto5%enterinterestratesbelow.
1984:%1989:%1994:%1999:%2004:%2010:%
1985:%1990:%1995:%2000:%2005:%2011:0.00 %
1986:%1991:%1996:%2001:%2006:%2012:5.00 %
1987:%1992:%1997:%2002:%2007:%2013:0.00 %
1988:%1993:%1998:%2003:%2008:%2014:2.50 %
+RateofreturniscalculatedusingtheearningsprojectedonPage4ofthisform.2009:%2015:5.00 %+
4 Enterallinformationasitpertainstothismember.
BenefitLevel Monthsof
MemberName:atSeparation:2,850 ServiceArePaid Yes
MinimumYearsRequiredtoVest:10 DOB:08/30/1972 DeferredInterestPaid
ServiceDates:Entry:05/01/1996 Separation:12/01/2013 (Select"Yes"ifoffered.)Yes
LOAsandBIS(inmonths):0 Vesting%:88
ReturntoServiceMember?(Select"Yes"ifapplicable.)IfInterestisPaid,ChooseType:
TotalService:Years:17 Months(ifpaid):7
2015EstimatedLiability:47,461 PeriodInterestisPaid:
2016EstimatedLiability:49,834 Status:Deferred
ForReliefRORupto5%,OSARORupto5%orBoardSetRORupto5%enterinterestratesbelow.
1984:%1989:%1994:%1999:%2004:%2010:%
1985:%1990:%1995:%2000:%2005:%2011:%
1986:%1991:%1996:%2001:%2006:%2012:%
1987:%1992:%1997:%2002:%2007:%2013:0.00 %
1988:%1993:%1998:%2003:%2008:%2014:2.50 %
+RateofreturniscalculatedusingtheearningsprojectedonPage4ofthisform.2009:%2015:5.00 %+
MonticelloFireReliefAssociation
TimW.Ackerman
LukeG.Dahlheimer
BoardsetRORupto5%
FullCalendarMonths
BoardsetRORupto5%
FullCalendarMonths
FormSC-15 MonticelloFireReliefAssociation Page3
UnpaidInstallments
Enterherethenameofeachmemberwhohasbeenpaidportionsofhispensionbenefitandwhostillhas
outstandingliabilities.Enterdatesinthisformat:7/7/2015
Birth Entry Separation Amount 2015Estimated 2016Estimated
Name Status Date Date Date PreviouslyPaid Liability Liability
UnpaidInstallment
UnpaidInstallment
UnpaidInstallment
UnpaidInstallment
UnpaidInstallment
UnpaidInstallment
UnpaidInstallment
UnpaidInstallment
UnpaidInstallment
UnpaidInstallment
Totals 0 0
FormSC-15 Page4
CalculationofNormalCost
TotalActiveMemberLiabilities
TotalDeferredMemberLiabilities
TotalUnpaidInstallments
GrandTotalSpecialFundLiability A.937,441B.1,019,666
NormalCost (CellBminusCellA)C.82,225
ProjectionofNetAssetsforYearEndingDecember31,2015
SpecialFundAssetsatDecember31,2014(RF-14endingassets)1 1,053,739
ProjectedIncomefor2015
FireStateAid (2014firestateaidof$87,110maybeincreasedbyupto3.5%)D.90,159
SupplementalStateAid (actual2014supplementalstateaid)E.21,076
Municipal/IndependentFireDept.Contributions F.
Interest/Dividends G.20,000
Appreciation/(Depreciation)H.30,000
MemberDues I.
OtherRevenues J.
TotalProjectedIncomefor2015(AddLinesDthroughJ)2 161,235
ProjectedExpensesfor2015
ServicePensions K.87,800
MemberNames:
OtherBenefits L.
AdministrativeExpenses M.3,512
TotalProjectedExpensesfor2015(AddLinesJthroughM)3 91,312
ProjectedNetAssetsatDecember31,2015(AddLines1and2,subtractLine3)4 1,123,662
ProjectionofSurplusor(Deficit)asofDecember31,2015
ProjectedAssets (Line4)5 1,123,662
2015AccruedLiability(Page4,cellA)6 937,441
Surplusor(Deficit)(Line5minusLine6)7 186,221
MonticelloFireReliefAssociation
2015 2016
878,526
141,140
0
MarcSimpson(87,800)
803,022
134,419
0
FormSC-15 Page4-Cont.
CalculationofRequiredContribution
YearIncurred
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
Totals
NormalCost (Page4,cellC)8 82,225
ProjectedAdministrativeExpense Enter2014AdminExphere:9 3,393 3,512
AmortizationofDeficit (TotalofOriginalAmountcolumnx0.10)10 0
10%ofSurplus (Line7x0.10)11 18,622
FireandSupplementalStateAid 12 111,235
MemberDues 13 0
5%ofProjectedAssetsatDecember31,2015(Line4x0.05)14 56,183
15 0
Norequiredcontributionduein2016.
OriginalAmountOriginalAmount
DeficitInformation-Original DeficitInformation-Adjusted
AmountRetired AmountLeft
MonticelloFireReliefAssociation
AmountRetired
asof12/31/2015 toRetire1/1/2016asof12/31/2014
38,925
RequiredContribution (AddLines8,9and10,subtractLines11,12,13and14.Ifnegative,zeroisdisplayed.)
38,925 38,925
38,925
FormSC-15 MonticelloFireReliefAssociation Page5
SignatureofPresident FirstName LastName Date
SignatureofSecretary FirstName LastName Date
SignatureofTreasurer FirstName LastName Date
Iamthemunicipalclerkof /secretaryofthe independentnonprofit
FirstName LastName Date
BusinessTelephone
SignatureofMunicipalClerk/Secretaryofindependentnonprofit
firefightingcorporation
,thecompletedScheduleFormfromtheMonticelloFireReliefAssociation.
*Seetheforminstructionsforadditionalinformationaboutcertificationrequirements.
firefightingcorporation.Ireceivedon
MunicipalClerk/IndependentSecretaryCertification*
Pleaseprovidethetelephonenumbersfortheworklocation(s)atwhichyouconductreliefassociationbusiness.
THISCONTACTINFORMATIONISPUBLIC;ITWILLBEAVAILABLETOANYONEONREQUEST.
IhavereviewedLine15oftheScheduleForm.IfLine15showsarequiredcontribution,IcertifythatIwilladvisethegoverningmunicipalbodyortheindependentnonprofit
firefightingcorporationofanyrequiredcontributionatitsnextregularlyscheduledmeeting.
ThisScheduleFormmustbefullycompleted,certifiedbythereliefassociationofficers,forwardedtothemunicipalclerk/independentsecretaryonorbeforeAugust
1,2015,andsubmittedtotheOfficeoftheStateAuditortobeeligibleforFireStateAid.
OfficerCertification
We,theofficersoftheMonticelloFireReliefAssociation,certifythatthisScheduleFormwaspreparedunderMinn.Stat.§424A.092andthattheannualbenefitlevelof
$3,300peryearofservicewasestablishedaccordingtotheaverageamountofavailablefinancing.
WefurthercertifythatbasedonthefinancialrequirementsoftheReliefAssociation'sSpecialFundforthe2015calendaryear,therequired2016contributionis$0.Ifthe
bylawsoftheReliefAssociationchangedin2015,wehaveattachedacopyoftheamendmentorupdatedbylaws.Wehavealsoenclosedacopyofthemunicipal/board
ratificationofthisamendmentifrequiredunderMinn.Stat.§424A.092,subd.6.
CouncilAgenda:07/13/15
1
4A.Considerationofacceptingthe2014FinancialAuditreport (WO)
A.REFERENCEANDBACKGROUND:
Inkeepingwithoperationoftransparentorganizationstrustedwithproperlymanaging
publicdollars,allcitiesarerequiredtohaveaprivatethirdpartyconductanannualaudit
ofitsfinancialstatements.TheauditfirmofMalloy,Montague,Karnowski,Radosevich
&Co.,P.A.(MMKR)conductedtheaudit,whichisthefifthyearforthefirmauditing
theCity.InadditiontheCity’s2013ComprehensiveAnnualFinancialReport(CAFR)
forthefifthtimereceivedtheGovernmentFinanceOfficersAssociation’s(GFOA)
CertificateofAchievementforExcellenceinFinancialReportingandthe2014CAFRis
inthesameformatsostaffcanapplyforthisawardonceagain.
AllFinanceDepartmentpersonnelcontributedtotheauditprocess,withtheAssistant
FinanceDirectorplayingacritical role.
AgaintheCity’sCAFRwaspreparedinaformattoreceiveGFOA’sCertificateof
AchievementforExcellenceinFinancialReporting.Byhavingthereportinthisformat,
theCity’sreportcanbeeasilycomparedtoothercities’financialreportsfromaroundthe
countryandcouldhelptheCityachieveabetterbondrating.
JimEichten,PrincipalofMMKR,willpresentasummaryoftheirfindingsand
summarizethehighlightsoftheCity’s2014CAFR.
Theinformationpresentedattheworkshopandcouncilmeetingwillbeavailableon-line
atthecity’swebsiteunderCityServices–Finance.Noextracopieswillbeavailablefor
distribution.
A1.BudgetImpact:Acceptanceoftheauditreportresultsinnocosts.
A2.StaffWorkloadImpact:Prepareagendaitemandposttowebsite.
B.ALTERNATIVEACTIONS:
1.Motiontoacceptthe2014FinancialAuditreport.
2.Motiontonotacceptthe2014AuditReportatthistime.
C.STAFFRECOMMENDATION:
ThecitystaffsupportsAlternative#1.TheCityAdministratorandFinanceDirector
wouldliketoalsocommendtheworkoftheFinanceDepartmentstaffinthis
accomplishment.Also,thescopeofanauditgoesbeyondtheFinanceDepartmentand
includesotherscrutinyofoperationsaffectingallcitydepartments.Forinstance,
biddingprocedures,contractadministration,employeereimbursements,andother
processesarereviewedbytheauditorsinaccordancewithstatestatutes.
CouncilAgenda:07/13/15
2
D.SUPPORTINGDATA:
A.2014ComprehensiveAnnualFinancialReport
B.SpecialPurposeAuditReport
C.ManagementLetter
(Thesearethebounddocumentsincludedinyourcouncilagendabinder)
CITY OF MONTICELLO,MINNESOTA
ComprehensiveAnnualFinancialReport
FORTHEFISCALYEARENDEDDECEMBER31,2014
CityofMonticello
WrightCounty,Minnesota
COMPREHENSIVE ANNUAL FINANCIAL REPORT
YEARENDEDDECEMBER31,2014
Preparedby
THE“FINANCETEAM”
JulieCheney,FinanceAssistant
RaeLynnCooks,Payroll-FinanceClerk
DebbieDavidson,FinanceClerk
PatKovich,UtilityBillingSpecialist
AngieMcIntire,AssistantFinanceDirector
WayneW.Oberg,FinanceDirector
CITYOFMONTICELLO
ComprehensiveAnnualFinancialReport
TableofContents
December31,2014
INTRODUCTORYSECTION Page
LetterofTransmittal 1
GFOACertificateofAchievementforExcellenceinFinancialReporting 4
OrganizationChart 5
DirectoryofOfficials 6
FINANCIALSECTION
IndependentAuditor'sReport 7
Management'sDiscussionandAnalysis 9
BasicFinancialStatements
Government-wideFinancialStatements
StatementofNetPosition 19
StatementofActivities 21
FundFinancialStatements
BalanceSheet-GovernmentalFunds 22
ReconciliationoftheGovernmentalFundsBalanceSheettotheStatementofNetPosition 23
StatementofRevenue,ExpendituresandChangesinFundBalances-GovernmentalFunds 24
ReconciliationoftheStatementofRevenues,ExpendituresandChangesinFundBalancesofGovernmentalFundsto
theStatementofActivities 25
StatementofNetPosition-ProprietaryFunds 26
StatementofRevenues,ExpensesandChangesinNetPosition-ProprietaryFunds 29
StatementofCashFlows-ProprietaryFunds 30
NotestotheFinancialStatements 32
RequiredSupplementaryInformation
SchedulesofFundingProgress 53
ScheduleofRevenues,ExpendituresandChangesinFundBalance-BudgetandActual-GeneralFund 54
ScheduleofRevenues,ExpendituresandChangesinFundBalance-BudgetandActual-CommunityCenterFund 56
ScheduleofRevenues,ExpendituresandChangesinFundBalance-BudgetandActual-EconomicDevelopmentAuthorityFund 57
NotestotheRequiredSupplementryInformation 58
CombiningIndividualFundStatements
NonmajorGovernmentalFunds
CombiningBalanceSheet 59
CombiningStatementofRevenues,ExpendituresandChangesinFundBalances 60
InternalServiceFunds
CombiningStatementofNetPosition 61
CombiningStatementofRevenues,ExpensesandChangesinNetPosition 62
CombiningStatementofCashFlows 63
(continued)
I
CITYOFMONTICELLO
ComprehensiveAnnualFinancialReport
TableofContents
December31,2014 (continued)
Page
OtherSupplementrySchedules
ScheduleofAssets,Liabilities,DeferredInflowsofResources,andFundBalances-DebtServiceActivities 65
ScheduleofRevenues,ExpendituresandOtherFinancingSources(Uses)-DebtServiceActivities 66
ScheduleofRevenues(Sources)andExpenditurres(Uses)-GeneralFund 67
STATISTICALSECTION
Financialtrends
NetPositionbyComponent-LastTenFiscalYears 71
ChangesinNetPosition-LastTenFiscalyears 72
FundBalancesofGovernmentalFunds-LastTenFiscalYears 74
ChangesinFundBalancesofGovernmentalFunds-LastTenFiscalYears 75
GovernmentalFundsTaxRevenuesbySource-LastTenFiscalYears(modifiedaccrualbasis)76
GeneralGovernmentalTaxRevenuesbySource-Last10FiscalYears(accrualbasis)77
Revenuecapacity
TaxCapacityValueandEstimatedMarketValueofTaxableProperty-LastTenFiscalYears 78
PropertyTaxRates-AllDirectandOverlappingGovernments-LastTenFiscalYears 79
PropertyTaxLeviesandCollections-LastTenFiscalYears 80
PrincipalPropertyTaxpayers-CurrentYearandNineYearsAgo 81
WaterSoldbyCustomerType-LastTenFiscalYears 82
WaterandSewageUtilityRates-LastTenFiscalYears 83
Debtcapacity
RatiosofOutstandingDebtbyType-LastTenFiscalYears 84
RatiosofNetGeneralObligationBondedDebtOutstanding-LastTenFiscalYears 85
LegalDebtMarginInformation-LastTenFiscalYears 86
ComputationofDirectandOverlappingDebt 87
ScheduleofRevenueBondCoverage-LastTwoFiscalYears 88
Economicanddemographicinformation
Demographic&EconomicStatistics-LastTenFiscalYears 89
PrincipalEmployers-CurrentYearandNineYearsAgo 90
Operatinginformation
CityGovernmentEmployeesbyFunction/Program-LastTenFiscalYears 91
OperatingIndicatorsbyFunction-LastTenFiscalYears 92
CapitalAssetsStatisticsbyFunction-LastTenFiscalYears 94
II
INTRODUCTORY SECTION
LetterofTransmittalCITYOFMONTICELLO
FinanceDepartment
June25,2015
TotheHonorableMayor,MembersoftheCityCouncil,andtheCitizensof
theCityofMonticello:
IampleasedtopresenttheComprehensiveAnnualFinancialReport
(CAFR)oftheCityofMonticello,Minnesota(thecity)forthefiscalyear
endedDecember31,2014.Responsibilityforboththeaccuracyofthedata
andthecompletenessandfairnessofthepresentation,includingall
disclosures,restswiththecity.Tothebestofourknowledgeandbelief,the
encloseddataisaccurate,inallmaterialrespects,andisreportedina
mannerdesignedtopresentfairlythefinancialpositionandresultsof
operationsofthevariousfundsofthecity.Alldisclosuresnecessaryto
enablethereadertogainanunderstandingofthecity’sfinancialactivities
havebeenincluded.
Managementassumesfullresponsibilityforthecompletenessandreliability
oftheinformationcontainedinthisreport,baseduponacomprehensive
frameworkofinternalcontrolthatithasestablishedforthispurpose.
Becausethecostofinternalcontrolshouldnotexceedanticipatedbenefits,
theobjectiveistoprovidereasonable,ratherthanabsolute,assurancethat
thefinancialstatementsarefreeofanymaterialmisstatements.
Thecity’sfinancialstatementshavebeenauditedbyMalloy,Montague,
Karnowski,Radosevich&Co.,P.A.(MMKR),afirmoflicensedcertified
publicaccountants.Thegoaloftheindependentauditwastoprovide
reasonableassurancethatthefinancialstatementsofthecityforthefiscal
yearendedDecember31,2014arefreeofmaterialmisstatements.The
independentauditinvolvedexamining,onatestbasis,evidencesupporting
theamountsanddisclosuresinthefinancialstatements,assessingthe
accountingprinciplesusedandsignificantestimatesmadebymanagement,
andevaluatingtheoverallfinancialstatementpresentation.Theindependent
auditorconcluded,basedupontheaudit,thattherewasareasonablebasis
forrenderinganunmodifiedopinionthatthecity’sfinancialstatementsfor
thefiscalyearendedDecember31,2014,arefairlypresentedinconformity
withaccountingprinciplesgenerallyacceptedintheUnitedStatesof
America.Theindependentauditor’sreportispresentedasthefirst
componentofthefinancialsectionofthisreport.
ThepreparationofthisCAFRisarequirementofstatelaw.Also,theCAFR
isrequiredbythebondratingagenciesbeforetheywillratethecity’sbonds.
Thereportcanbeusedbythecitycouncilandthecitizensofthecitytogain
abetterunderstandingofthefinancialconditionofthecity.
AccountingprinciplesgenerallyacceptedintheUnitedStatesofAmerica
requirethatmanagementprovideanarrativeintroduction,overview,and
analysistoaccompanythebasicfinancialstatementsintheformof
Management’sDiscussionandAnalysis(MD&A).Thisletteroftransmittalis
designedtocomplementtheMD&Aandshouldbereadinconjunctionwith
it.Thecity’sMD&Acanbefoundimmediatelyfollowingthereportofthe
auditors.
PROFILEOFTHECITY
ThecityissituatedinaprimelocationonInterstate94betweencitiesof
Minneapolis/St.PaulandSt.Cloud.Thecityhasexperiencedtremendous
growthwithinthelast15yearsintheresidential,commercial,office,and
retailsectors.Thecityisarapidlygrowing,freestandingurbanfringe
communityencompassingapproximately5,000acresandapopulation
nearing13,000.ThecityishometooneofMinnesota’stwonuclearpower
plants,bothownedbyXcelEnergy,Inc.(NYSE:XEL).Withasmallcarbon
footprint,theXcelplantisalsothecity’slargestemployerandproperty
taxpayer.Additionally,Monticello’sbusinessfriendlyenvironmentprovidesa
homeforCargillKitchenSolutions.Theprivately-owned,agri-giantisthe
city’slargestcustomerofwaterandsewageutilityservices.
Thecitywasfoundedbysecond-generationAmericanswhomigratedwest
inthemid-1800s.Earlysettlersfoundthegentlyslopingbanksandshallow
riverlevelsoftheMississippiRivermadealogicalplaceforarivercrossing.
Incorporatedin1856,thecitygrewquicklyduringtheearlysettlementyears
andthenleveledtoapopulationofabout1,300.Itwasthisoriginal
settlementthatbecamethecorecityandsurvivestodayasdowntown
Monticello.
Thecityoperatesunderthe“OptionalPlanA”formofgovernmentasdefined
inMinnesotaStatutes.Underthisplan,thegovernmentofthecityisdirected
byacitycouncilcomposedofanelectedmayorandfourelectedcouncil
1
LetterofTransmittalCITYOFMONTICELLO
members.Thecitycouncilexerciseslegislativeauthorityanddeterminesall
mattersofpolicy.Thecitycouncilappointspersonnelresponsibleforthe
properadministrationofallaffairsrelatingtothecity.Councilmembersserve
four-yearterms,withtwomemberselectedeverytwoyears.Themayoris
electedforatwo-yearterm.Themayorandmembersofthecitycouncilare
electedatlarge.
Thecityprovidesafullrangeofservices:theconstructionandmaintenance
ofstreetsandotherinfrastructure;snowremoval;parkandcemetery
maintenance;recreationalandculturalactivities;water,sewer,surface
water,residentialgarbage,andrecyclingsystems;communitydevelopment,
buildinginspection,planning,police,fire,andliquorstoreoperations;acity-
runfiberopticsystemandcommunitycenter;andgeneralgovernment
operations,includingadministration,finance/accounting,information
systems,communityinformation,andgeneralgovernmentbuildings.
ThecitycouncilisrequiredtoadoptafinalbudgetbylateDecemberforthe
subsequentyear.Thebudgetispreparedbyfund,function(e.g.public
works),anddepartment(e.g.streetsandalleys).Transfersofappropriations
betweenfundsrequiretheapprovalofthecitycouncil.Thelegallevelof
budgetarycontrolisthedepartmentlevelintheGeneralFundandfundlevel
inallotherfunds.Budgetamendmentsrequirecitycouncilapproval.
FINANCIALPLANNINGANDTHELOCALECONOMY
Thecityisrecoveringslowlyfromrecenteconomicwoesthathaveaffected
othercommunitiesinWrightCountyandthroughoutthestateofMinnesota.
Thenuclearpowerplantprovidesthecitywitharelativelystabletaxand
employmentbase.Duringtheeconomicdownturn,newcommercial
developmentcametovirtualstandstillandtodaygrowthremainsanemic.
However,thecitylostveryfewofitslocalbusinesses,althoughsome
reducedtheirworkforceandscaledbackoperations.Therapidresidential
growthstartingnearlyadecadeagohasslowedsignificantlybutthecitywas
nothitwithalargenumberofforeclosedhomes.
Inthepast,thestateofMinnesotahasreducedlocalgovernmentaid(LGA)
andthemarketvaluehomesteadcredit(MVHC)tocitiesandcountiesasa
waytobalanceitsownbudget.SincethecitydoesnotreceiveLGA,the
city’sfinancesarerelativelyinsulatedfromthestate’sbudgetproblems.In
2012,thestateeliminatedtheMVHCandreplaceditwithaMarketValue
Exclusionprogram,whichthecityincorporatedintoits2014budget.The
newprogramshiftedmoreofthetaxburdentononresidentialproperty
taxpayers.
Theeconomyandhousingmarkethasalsoaffectedcityrevenuesfor
buildingpermits.Thecityissued1,412buildingpermitsin2005withatotal
valuationof$68,069,444.In2014,thecityissued721permitswithatotal
valuationof$19,714,896.Inquiries,fieldedbytheBuildingDepartment,
indicate2015residentialhousingpermits(new)willcompetewith2014
totals.
Fortunately,thecitydoesnotrelyonthestateasamajorfundingsource
(LGA).Inaddition,thecityhasbudgetedconservativelyovertheyears,
resultinginverymodestgrowthinthepropertytaxlevy.Toassistexternal
stakeholders,thecityisexploringvariouswaystobetterrepresentits
financialposition,suchastheeliminationofallinterfundloans/receivablesin
2012.Otherinitiativesincludeconsolidatingfundswithsimilarpurposes,
distributingunallocatedexpensesandaggregatingsimilarcostsfor
distributionassingleamountstoeachbudgetunit(i.e.ITServices–Internal
ServicesFund)in2013.
MAJORINITIATIVES
Thecityhasthreemajorongoinginitiativesin2014.Thefirstongoing
initiativeistherevitalizationofitshistoricdowntown.Thedowntownisthe
oldestpartofthecityandmanyofthebuildingsareinneedofmaintenance.
2
LetterofTransmittalCITYOFMONTICELLO
Inaddition,theamountoftrafficonStateHighway25andCountyRoad75
makesbothvehicleandpedestriantrafficdifficulttomovefromoneareaof
thedowntowntoanother.Becauseoftheseissues,anumberofthestore
frontsareunoccupied.Toaddresstheseissues,thecitycompletedan
EmbracingDowntownMonticelloinitiativewiththegoaltoidentifyneeded
improvementsandenhancements,whichwillonceagainmakethe
downtownareaavibrantshoppingandresidentdestination.Thechallenge
movingforwardwillbetheimplementationoftheplanandcreating
developmentopportunitieswithinthedowntownareafornewandexisting
businesses.
ThesecondongoinginitiativeisthejointpurchasewithWrightCountyof
BertramChainofLakesproperties.ThecityandWrightCountyhavealready
acquired750acresofthe1,200acresite.The1,200acresiteincludesfour
pristinelakesandwoodlands,whichwhenpurchasedwillbecomearegional
park.WrightCountyandthecityobtainedmatchinggrantfundsfromthe
statetopurchaseadditionalacreagein2014.
Stabilizingtheoperationsofthecityfiberopticsoperationsisthelast
initiative.Afterasuccessionofgeneralmanagersandsettlementofthe
bondholderclaims,thecityispositionedtomoveforwardwithaleaner,less
expensivetelecommunicationsutility.
INTERNALCONTROL
Themanagementofthecityisresponsibleforestablishingandmaintaining
internalcontroldesignedtoensurethattheassetsofthecityareprotected
fromloss,theft,ormisuseandthatadequateaccountingdataiscompiledto
allowforthepreparationoffinancialstatementsinconformitywith
accountingprinciplesgenerallyacceptedintheUnitedStatesofAmerica.
Thecity’sinternalcontrolsaredesignedtoprovidereasonable,butnot
absoluteassurancethattheseobjectivesaremet.Theconceptof
reasonableassurancerecognizesthat:1)thecostofacontrolshouldnot
exceedthebenefitslikelytobederived,and2)thevaluationofcostand
benefitrequiresestimatesandjudgmentsbymanagement.Thecity’s
internalcontrolsaresubjecttoperiodicevaluationbymanagementandthe
FinanceDepartmentstaffofthecity.
BUDGETINGCONTROLS
Inaddition,thecitymaintainsbudgetarycontrols.Theobjectiveofthese
budgetarycontrolsistoassurecompliancewithlegalprovisionsembodiedin
theannualappropriatedbudgetapprovedbythecitycouncil.Activitiesofthe
GeneralFundareincludedintheannualappropriatedbudget.Thelevelof
budgetarycontrol(thatis,thelevelatwhichexpenditurescannotlegally
exceedtheappropriatedamount)isestablishedbydepartmentwithinthe
GeneralFund.Thecitycouncilalsoadoptsafive-yearCapitalImprovement
Programasafinancialplanningdocumentforitscapitalprojectand
enterprisefunds.Asdemonstratedbythestatementsandschedules
includedinthefinancialsectionofthisreport,thecitycontinuestomeetits
responsibilityforsoundfinancialmanagement.
ACKNOWLEDGEMENTS
TheGovernmentFinanceOfficersAssociationoftheUnitedStatesand
Canada(GFOA)awardedaCertificateofAchievementforExcellencein
FinancialReportingtothecityforitsCAFRforthefiscalyearended
December31,2013.Thiswasthefourthyearthatthecityhasachievedthis
prestigiousaward.InordertobeawardedaCertificateofAchievement,the
cityhadtopublishaneasilyreadableandefficientlyorganizedCAFR.This
reportmustsatisfybothaccountingprinciplesgenerallyacceptedinthe
UnitedStatesofAmericaandapplicablelegalrequirements.
AcertificateofAchievementisvalidforaperiodofoneyearonly.Webelieve
thatourcurrentCAFRcontinuestomeettheCertificateofAchievement
Program’srequirementsandwearesubmittingittotheGFOAtodetermine
itseligibilityforanothercertificate.
The2014CAFRmeetsthehighestprofessionalstandardsandwas
preparedinatimelyandcosteffectivemanner.Thepreparationofthisreport
wouldnothavebeenpossiblewithouttheefficientanddedicatedserviceof
theentirestaffofthefinancedepartment,especiallyAssistantFinance
DirectorAngieMcIntire,andthroughthehelpfulguidanceandassistance
fromourauditingfirm,MMKR.Iwishtoexpressmyappreciationtoall
membersofthedepartmentwhoassistedandcontributedtothepreparation
ofthisreport.Creditalsomustbegiventothemayorandcitycouncilfor
theirunfailingsupportformaintainingthehigheststandardsof
professionalisminthemanagementofthecity’sfinances.
Respectfullysubmitted,
WayneW.Oberg,MBA,CPA
FinanceDirector
3
CertificateofAchievement CITYOFMONTICELLO
TheGovernmentFinanceOfficersAssociationoftheUnitedStates
andCanada(GFOA)awardedaCertificateforExcellencein
FinancialReportingtotheCityofMonticello,Minnesotaforits
ComprehensiveAnnualFinancialReportforthefiscalyearended
December31,2013.TheCertificateofAchievementisa
prestigiousnationalawardrecognizingconformancewiththe
higheststandardsforpreparationofstateandlocalgovernment
reports.
InordertobeawardedaCertificateofAchievement,a
governmentalunitmustpublishaneasilyreadableandefficiently
organizedComprehensiveAnnualFinancialReport,whose
contentsconformtoprogramstandards.Suchreportsmustsatisfy
bothgenerallyacceptedaccountingprinciplesandapplicablelegal
requirements.
ACertificateofAchievementisvalidforaperiodofoneyearonly.
WebelieveourcurrentreportcontinuestoconformtoCertificateof
Achievementprogramrequirements,andwearesubmittingitto
theGFOA.
GovernmentFinanceOfficersAssociation
Certificateof
Achievement
forExcellence
inFinancial
Reporting
Presentedto
CityofMonticello
Minnesota
ForitsComprehensiveAnnual
FinancialReport
FortheFiscalYearEnded
December31,2013
ExecutiveDirector/CEO
4
OrganizationChart CITYOFMONTICELLO
Citizensof
Monticello
City Commissions&
Council AdvisoryBoards
City
Administrator
Human Finance Community City Public Community Deputy Fire FiberNet Contracted
Resource Director Development Engineer Works Center City Chief Operation Services
Manager Director Director Director Clerk
Finance Economic Construction Streets Community Elections Fire FiberNet City
Department Development Inspectors Department Center Department Sales Attorney
Data Building Consulting Parks FiberNet Sheriffs
Processing Inspections Engineer Department Office Department
Audit Receptionist Utilities FiberNet Animal
Department Plant Control
Operations
Department Consulting Refuse County
ofMotor Planner Collection Assessor
Vehicles
Liquor
Operations
5
DirectoryofOfficialsCITYOFMONTICELLO
MAYOR&CITYCOUNCIL
Position NameTermExpires
Mayor.......................................................................................ClintHerbst 12/31/2014
Council....................................................................................LloydHilgart 12/31/2014
Council...................................................................................TomPerrault 12/31/2016
Council..................................................................................GlenPosusta 12/31/2016
Council...................................................................................BrianStumpf 12/31/2014
CITYSTAFF
CityAdministrator.......................................................................JeffO’Neill
FinanceDirector....................................................................WayneOberg
CommunityDevelopmentDirector.................................AngelaSchumann
PublicWorksDirector...........................................................WayneOberg
EconomicDevelopmentDirector...............................................JeffO’Neill
HumanResourceManager.....................................................TracyErgen
LiquorStoreManager......................................................RandallJohnsen
DMVManager..................................................................CarolynGranger
UtilitySuperintendent.............................................................MattTheisen
StreetSuperintendent.............................................................TomMoores
ParksSuperintendent.............................................................TomPawelk
CommunityCenterDirector...............................................KathleenBaltos
BuildingOfficial...........................................................RonHackenmueller
FireChief...................................................................................DarylGilles
CommunicationsCoordinator............................................RachelLeonard
PROFESSIONALSERVICES
CityAttorney..........................................................CampbellKnutson,P.A.
CityEngineer.................................................................WSB&Associates
LawEnforcement.......................................WrightCountySherriff’sOffice
FinancialAdvisor.................................................NorthlandSecurities,Inc.
6
FINANCIAL SECTION
Principals Thomas M. Montague, CPA Thomas A. Karnowski, CPA Paul A. Radosevich, CPA William J. Lauer, CPA James H. Eichten, CPA Aaron J. Nielsen, CPA Victoria L. Holinka, CPA
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8
MANAGEMENT’S DISCUSSION &ANALYSIS
Management’sDiscussionandAnalysisCITYOFMONTICELLO
Management’sDiscussionandAnalysis
AsmanagementoftheCityofMonticello,Minnesota(thecity),weoffer
readersofthecity’sbasicfinancialstatementsthisnarrativeoverviewand
analysisofthefinancialactivitiesofthecityforthefiscalyearended
December31,2014.Weencouragereaderstoconsidertheinformation
presentedhereinconjunctionwithadditionalinformationthatwehave
furnishedinourletteroftransmittal,whichcanbefoundonpages 1-3 ofthis
report.
OverviewoftheBasicFinancialStatements
Thediscussionandanalysisareintendedtoserveasanintroductiontothe
city’sbasicfinancialstatements.Thecity’sbasicfinancialstatements
comprisethreecomponents:1)government-widefinancialstatements,2)fund
financialstatements,and3)notestothefinancialstatements.Thisreportalso
containsothersupplementaryinformationinadditiontothebasicfinancial
statementsthemselves.
Government-WideFinancialStatements –Thegovernment-widefinancial
statementsaredesignedtoprovidereaderswithabroadoverviewofthecity’s
finances,inamannersimilartoprivatesectorbusinesses.
TheStatementofNetPositionpresentsinformationonallofthecity’sassets
andliabilities,withthedifferencebetweenthetworeportedasnetposition.
Overtime,increasesordecreasesinnetpositionmayserveasauseful
indicatorofwhetherthefinancialpositionofthecityisimprovingor
deteriorating.
TheStatementofActivitiespresentsinformationshowinghowthecity’snet
positionchangedduringthemostrecentfiscalyear.Allchangesinnetposition
arereportedassoonastheunderlyingeventgivingrisetothechangeoccurs,
regardlessofthetimingofrelatedcashflows.Thus,revenuesandexpenses
arereportedinthisstatementforsomeitemsthatwillonlyresultincashflows
infuturefiscalperiods(delinquenttaxesandspecialassessments).
Bothofthegovernment-widefinancialstatementsdistinguishfunctionsofthe
citythatareprincipallysupportedbytaxesandintergovernmentalrevenue
(governmentalactivities)fromotherfunctionsthatareintendedtorecoverall
orasignificantportionoftheircoststhroughuserfeesandcharges(business-
typeactivities).Thegovernmentalactivitiesprovidedbythecityinclude
generalgovernment,publicsafety,publicworks,sanitation,transit,recreation
andculture,andeconomicdevelopment.Business-typeactivitiesinclude
water,sewage,liquor,deputyregistrar,andfiberopticsactivities.
Thegovernment-widefinancialstatementsincludenotonlythecityitself
(knownastheprimarygovernment),butalsotheEconomicDevelopment
Authority(EDA).TheEDAisalegallyseparateentitywhichfunctions,in
essence,asadepartmentofthecity,toprovideredevelopmentassistance
throughtheadministrationofvariousprograms.Therefore,theEDAhasbeen
includedasanintegralpartofthecity’sfinancialstatements.
Thegovernment-widefinancialstatementscanbefoundonpages 19-21 of
thisreport.
FundFinancialStatements –Afundisagroupingofrelatedaccountsthatis
usedtomaintaincontroloverresourcesthathavebeensegregatedforspecific
activitiesorobjectives.Thecity,likeotherstateandlocalgovernments,uses
fundaccountingtoensureanddemonstratecompliancewithfinance-related
legalrequirements.Allofthefundsofthecitycanbedividedintotwo
categories:governmentalfundsandproprietaryfunds.
GovernmentalFunds –Governmentalfundsareusedtoaccountfor
essentiallythesamefunctionsreportedasgovernmentalactivitiesinthe
government-widefinancialstatements.However,unlikethegovernment-wide
financialstatements,governmentalfundfinancialstatementsfocusonnear-
terminflowsandoutflowsofspendableresources,aswellasthebalancesof
COMPONENTSOF
THEANNUALFINANICALREPORT
Management’s
Discussionand
Analysis
Basic
Financial
Statements
Required
Supplementary
Information
Government-wide
Financial
Statements
Fund
FinancialStatements
Notestothe
FinancialStatements
Summary Detail
9
Management’sDiscussionandAnalysisCITYOFMONTICELLO
spendableresourcesavailableattheendofthefiscalyear.Suchinformation
maybeusefulinevaluatingagovernment’snear-termfinancingrequirements.
Becausethefocusofgovernmentalfundsisnarrowerthanthatofthe
government-widefinancialstatements,itisusefultocomparetheinformation
presentedforgovernmentalfundswithsimilarinformationpresentedfor
governmentalactivitiesinthegovernment-widefinancialstatements.Bydoing
so,readersmaybetterunderstandthelong-termimpactofthegovernment’s
near-termfinancingdecisions.BoththegovernmentalfundsBalanceSheet
andStatementofRevenue,Expenditures,andChangesinFundBalances
provideareconciliationtofacilitatethecomparisonbetweengovernmental
fundsandgovernmentalactivities.
Thecitymaintainsseveralindividualgovernmentalfunds.Informationis
presentedseparatelyinthegovernmentalfundsBalanceSheetandinthe
governmentalfundsStatementofRevenue,Expenditures,andChangesin
FundBalancesfortheGeneralFund,CommunityCenterSpecialRevenue
Fund,EDASpecialRevenueFund,DebtServiceFund,ParkandPathway
DedicationCapitalProjectFund,andCapitalProjectsFund,allofwhichare
consideredtobemajorfunds.Datafromtheremaininggovernmentalfunds
arecombinedintoasingle,aggregatedpresentation.Individualfunddatafor
eachofthesenonmajorgovernmentalfundsisprovidedintheformof
combiningstatementselsewhereinthisreport.
ThecityadoptsanannualbudgetforitsGeneralFundandmajorspecial
revenuefunds.Abudgetarycomparisonschedulehasbeenprovidedforthe
GeneralFundandmajorspecialrevenuefundstodemonstratecompliance
withtheadoptedbudgets.
Thegovernmentalfundfinancialstatementscanbefoundonpages 22-25 of
thisreport.
ProprietaryFunds –Thecitymaintainstwodifferenttypesofproprietary
funds.Enterprisefundsareusedtoreportthesamefunctionspresentedas
business-typeactivitiesinthegovernment-widefinancialstatements.Thecity
maintainsfiveenterprisefundswhichareconsideredproprietaryfunds.
Enterprisefundsareusedtoreportthesamefunctionspresentedasbusiness-
typeactivitiesinthegovernment-widefinancialstatements.Thecityuses
enterprisefundstoaccountforitswaterandsewageserviceoperations,liquor
salesoperation,deputyregistrar,andfiberopticsoperation.Internalservice
fundsareanaccountingdeviceusedtoaccumulateandallocatecosts
internallyamongthecity’svariousfunctions.Thecityusesinternalservice
fundstoaccountforinformationtechnology(IT)servicesandcentral
equipmentservices.Becausetheseinternalservicefundactivities
predominantlybenefitgovernmentalratherthanbusiness-typefunctions,they
havebeenincludedwithingovernmentalactivitiesinthegovernment-wide
financialstatements.
Proprietaryfundsprovidethesametypeofinformationasthegovernment-
widefinancialstatements,onlyinmoredetail.Theproprietaryfundfinancial
statementsprovideseparateinformationforeachoftheenterpriseoperations.
Theinternalservicefundsarecombinedintoasingle,aggregatedpresentation
intheproprietaryfundfinancialstatements.Individualfunddatafortheinternal
servicefundsisprovidedintheformofcombiningstatementselsewherein
thisreport.
Theproprietaryfundfinancialstatementscanbefoundonpages 26-31 ofthis
report.
NotestoBasicFinancialStatements –Thenotestobasicfinancial
statementsprovideadditionalinformationthatisessentialtoobtainingafull
understandingofthedataprovidedinthegovernment-wideandfundfinancial
statements.
Thenotestothebasicfinancialstatementscanbefoundpages 32-51 ofthis
report.
OtherInformation –Inadditiontothebasicfinancialstatementsand
accompanyingnotes,thisreportpresentsrequiredsupplementaryinformation
onfundingprogressforthefirereliefassociation,theotherpost-employment
benefits(OPEB)planandbudgetarycomparisoninformation.Combining
statementsfornonmajorandinternalservicefundscanalsobefoundinthe
supplementalsectionofthisreport.
Requiredsupplementaryinformation,combiningandindividualfund
statements,andscheduleswithadditionalinformationcanbefoundstartingon
page 53.
10
Management’sDiscussionandAnalysisCITYOFMONTICELLO
FinancialHighlights
Theassetsofthecityexceededitsliabilitiesatyear-endby$124,738,996(net
position).Ofthisamount,$23,914,473(unrestrictednetposition)maybeused
tomeetthecity’songoingobligationstocitizensandcreditors.
Asofthecloseofthecurrentfiscalyear,thecity’sgovernmentalfunds
reportedcombinedendingfundbalancesof$23,921,338,anincreaseof
$769,137,or3.3percent.Nonspendable,restricted,andassignedusesof
fundbalancetotaled$19,716,607,leavinganunassignedfundbalanceof
$4,204,731.The2014year-endunassignedfundbalanceis$548,268,or15
percent,higherthanthe2013endingbalance
Attheendofthecurrentfiscalyear,unassignedfundbalancefortheGeneral
Fundwas$4,204,731,or65.6percent,oftotalGeneralFundexpendituresfor
2014.Thecitytargets45percentofnextyear’sexpenditurebudgetasthe
optimumfundbalancelevel,providingareserveforcashflowduringthefirst
sixmonthsofeachsubsequentyearuntilpropertytaxreceiptsarereleased
fromthecountytreasurer’sofficeanddistributedtothelocallevelsof
government.Thestateauditorrecommendsthatlocalgovernmentsmaintain
anunrestrictedfundbalanceofapproximately35–50percentofoperating
revenuesornolessthanfivemonthsofoperatingexpendituresforthe
GeneralFund.TheGeneralFund’sheavydependenceonpropertytax
revenuesvalidatesthe45percenttarget.(Source:MinnesotaOfficeofthe
StateAuditor:FundBalanceReportingandGovernmentalFundType
Definitions,basedonGovernmentalAccountingStandardsBoard(GASB)
StatementNo.54,2010–1003RevisedJuly2012).
In2014,government-widecapitalassetsdeclinedby$2,182,583because
depreciationonexistingassetsexceededinvestmentinnewandreplacement
capitalassets.Throughitsgovernmentalactivities,thecityacquiredlandfor
BertramChainofLakesparkdevelopmentatacostof$1,286,557.This
acquisitionwassupplementedbya$396,713stategrant.
Thecity’stotallong-termliabilitiesdecreasedby$25,165,192,or47.2percent,
in2014.Principalpaymentsmadeonoutstandingdebttotaled$5,744,000.
Thecityissued$6,595,000ingeneralobligationsbondsin2014:$6,080,000
foralegalsettlementwithtelecommunicationbondholders;$515,000for
equipmentpurchasesintheCentralEquipmentFund.Thelegalsettlement
eliminatedthe$26,445,000revenuebondliabilityanditscorresponding
accruedinterestpayable;bothwereaccountedforintheFiberOpticsFund.
Thedebtserviceonthejudgmentportionofthenewbondswillbesupported
bypropertytaxes.Thegainonextinguishmentofthisdebtis$20,990,451.
11
Management’sDiscussionandAnalysisCITYOFMONTICELLO
GOVERNMENT-WIDEFINANCIALANALYSIS
NETPOSITION
2014 2013 2014 2013 2014 2013
Currentandotherassets 33,296,323$33,703,304$10,138,195$13,326,965$43,434,518$47,030,269$
Capitalassets 66,301,813 66,933,820 45,355,552 46,906,128 111,657,365 113,839,948
Totalassets 99,598,136 100,637,124 55,493,747 60,233,093 155,091,883 160,870,217
Long-termliabilities 24,734,406 23,575,940 3,346,424 29,670,082 28,080,830 53,246,022
Otherliabilities 1,363,950 1,187,058 908,107 3,602,541 2,272,057 4,789,599
Totalliabilities 26,098,356 24,762,998 4,254,531 33,272,623 30,352,887 58,035,621
Netposition
Netinvestmentin
capitalassets 48,253,810 44,268,757 42,117,264 20,496,832 90,371,074 64,765,589
Restricted 10,453,449 13,570,548 ––10,453,449 13,570,548
Unrestricted 14,792,521 18,034,821 9,121,952 6,463,638 23,914,473 24,498,459
Totalnetposition 73,499,780$75,874,126$51,239,216$26,960,470$124,738,996$102,834,596$
GovernmentalActivities Business-TypeActivities Total
Bythefarthelargestportionofthecity’snetposition(72%)reflects
investmentsincapitalassets(e.g.land,buildings,structures,systems,
machinery,equipment,infrastructure,andintangibleassets),netofanyrelated
debtusedtoacquirethoseassetsthatisstilloutstanding.Thecityusesassets
toprovideservicestocitizens;consequently,theseassetsarenotavailablefor
futurespending.Althoughthecity’sinvestmentincapitalassetsisreportednet
ofrelateddebt,itshouldbenotedthatresourcesneededtorepaythisdebt
mustbeprovidedfromothersources,sincecapitalassetsthemselvescannot
beusedtoliquidatetheseliabilities.
Asmallportionofthecity’snetposition(8%)representsresourcesthatare
subjecttoexternalrestrictionsonhowtheycanbeused.Theremaining
unrestrictednetpositionof$23,914,473maybeusedtomeettheongoing
obligationstocitizensandcreditors.Oftheunrestrictednetpositions,
$9,121,952(38%)isattributabletobusiness-typeactivities.
Theunrestrictedgovernmentalactivitiesnetpositiondecreased$3,242,300
(18%),whilebusiness-typeactivitiesunrestrictednetpositionincreased
$2,658,314(41%).Thegovernment-widetotalunrestrictednetposition
decreased$583,986(2%),reflectingrevenuesexceedingconservative
budgetedestimatesandtherapidamortizationofdebt.
The$632,007(1%)decreaseingovernmentalactivitiescapitalassetsis
reflectiveofdepreciationexceedingreinvestment.Business-typecapital
assetsdecreased$1,550,576(3%)formuchsamereason.
Netinvestmentincapitalasset,whichiscapitalassetslessrelateddebt,
soaredasaresultofthelegalsettlementwithtelecommunicationbondholders.
12
Management’sDiscussionandAnalysisCITYOFMONTICELLO
CHANGEINNETPOSITION
2014 2013 2014 2013 2014 2013
Revenues
Programrevenues
Chargesforservices 2,096,398$2,178,816$6,748,031$6,577,342$8,844,429$8,756,158$
Operatinggrantsandcontributions 295,828 293,710 ––295,828 293,710
Capitalgrantsandcontributions 1,774,628 1,079,738 488,628 –2,263,256 1,079,738
Generalrevenues
Propertytaxes 9,219,737 8,927,164 ––9,219,737 8,927,164
Franchisetaxes 357,409 320,640 ––357,409 320,640
Unrestrictedgrantsandaids 27,502 65,228 ––27,502 65,228
Unrestrictedinvestmentearnings 784,347 (189,128)399,757 (117,175)1,184,104 (306,303)
Gain(loss)onsaleofassets –3,885 –––3,885
Other 217,643 489,782 –65,468 217,643 555,250
Totalrevenues 14,773,492 13,169,835 7,636,416 6,525,635 22,409,908 19,695,470
Expenses
Generalgovernment 1,488,243 1,623,727 ––1,488,243 1,623,727
Publicsafety 1,880,193 1,884,981 ––1,880,193 1,884,981
Publicworks 5,223,345 5,163,461 ––5,223,345 5,163,461
Sanitation 517,956 505,995 ––517,956 505,995
Transit 10,000 –––10,000 –
Recreationandculture 2,882,127 2,856,533 ––2,882,127 2,856,533
Economicdevelopment 1,084,620 1,005,813 ––1,084,620 1,005,813
Interestandfiscalcharges 649,854 235,265 ––649,854 235,265
Water ––1,084,882 1,009,600 1,084,882 1,009,600
Sewage ––2,762,357 2,466,660 2,762,357 2,466,660
Liquor ––692,976 689,559 692,976 689,559
Fiberoptics ––2,919,170 5,240,871 2,919,170 5,240,871
Deputyregistrar ––300,236 293,531 300,236 293,531
Totalexpenses 13,736,338 13,275,775 7,759,621 9,700,221 21,495,959 22,975,996
Increaseinnetposition
beforetransfersandspecialitem 1,037,154 (105,940)(123,205)(3,174,586)913,949 (3,280,526)
Transfers (3,411,500)278,500 3,411,500 (278,500)––
Specialitem:gainonextinguishmentofdebt ––20,990,451 –20,990,451 –
Changeinnetposition (2,374,346)172,560 24,278,746 (3,453,086)21,904,400 (3,280,526)
Netposition-beginningofyear 75,874,126 75,701,566 26,960,470 30,413,556 102,834,596 106,115,122
Netposition–endofyear 73,499,780$75,874,126$51,239,216$26,960,470$124,738,996$102,834,596$
GovernmentalActivities Business-TypeActivities Total
13
Management’sDiscussionandAnalysisCITYOFMONTICELLO
Investment
earnings
5%Other
1%
Chargesforservices
15%
Operating
grants&
contributions
2%
Capitalgrants&
contributions
12%Franchisetaxes
2%
Propertytaxes
63%
RevenuesbySource-
GovernmentalActivities
$-
$1
$2
$3
$4
$5
$6
General
government
PublicsafetyPublicworksSanitation Transit Recreation
andculture
Economic
development
Millions
ProgramExpensesandRevenues-
GovernmentalActivities
ProgramExpenses ProgramRevenues
GovernmentalActivities.Themostsignificantrevenuesourcefor
governmentalactivitiesispropertytaxesat63%oftotalrevenues.Property
taxessupporttheGeneralFund,CommunityCenterFundandtheDebt
ServiceFund.Chargesforservicesaccountsfor15%ofrevenues,mostof
whichisgeneratedbytheCommunityCenter.Capitalgrantsandcontributions
includespecialassessmentsandrevenuesfromothersourcesrestrictedto
capitalassetacquisition.Investmentearningsincludebothinterestreceived
andtheincreaseintheinvestmentmarketvalues.Taxincrementsareproperty
taxescollectedintaxincrementfinancingdistrictsandarerestrictedfor
developmentpurposes.
Publicworks(engineering,streets,iceandsnowremoval,shopandgarage,
streetlighting,parkinglots,etc.)expensesarethemostsignificant(38%),
followedbyrecreationandculture(21%),publicsafety(14%),general
government(11%),economicdevelopment(8%).Includedintheseamountsis
depreciationexpense,whichis30%ofthetotalexpensesforgovernmental
activities.
Governmentalrevenuesincreased$1,603,657(12%)inthecurrentyear,with
themostsignificantportionoftheincreaseattributabletoinvestmentearnings.
In2014,thepositivechangeininvestmentmarketvaluescomprised49%of
investmentearnings.In2013,thecityreportednegativeinvestmentearnings
becauseinterestreceivedwasexceededbythedropinmarketvalues.
Governmentalfundinvestmentearningsfor2014totaled$784,347.Property
taxescollectionsincreasedbymorethan5percentwitha3.2percenthigher
taxlevyanddelinquentcollections.Capitalgrantsandcontributionswere
affectedbyassessmentcollectionsandastategrantforlandacquisition.
Governmentalactivitiesexpensesincreased$460,563(3%)inthecurrent
year.Themostsignificantchangesinprogramexpenseswereasfollows:
•Publicworksexpensesincreased$59,884(1%)fromadditional
maintenanceactivities.Publicsafetyexpensesdeclined$4,788(much
lessthan1%)withthedecreaseinlawenforcementmorethanoffsetting
theincreaseinfire&rescue.Recreationandcultureincreased$25,594
(1%).
•Partiallyattributabletoreallocationofexpensesrelatedtoinformation
technologyandinsurance,generalgovernmentexpensesdecreased
$135,484(8%).Transitexpensesincreasedto$10,000.Thetransit
serviceproviderchangedduringtheyearandannualcostsareexpected
toriseto$40,000.
Therewerenotanyotherprogramswithsignificantorunusualchanges.
14
Management’sDiscussionandAnalysisCITYOFMONTICELLO
Chargesfor
services
89%
Capitalgrants&
contributions
6%
Investment
earnings
5%
RevenuesbySource-
Business-TypeActivities
$-
$0.5
$1.0
$1.5
$2.0
$2.5
$3.0
$3.5
WaterUtility SewageUtility Liquor FiberOptics DeputyRegistrar
M
illions
ProgramRevenuesandExpenses-
Business-TypeActivities
Revenues Expenses
Business-typeActivities.Business-typeactivitiesincreasedthecity’snet
positionby$24,278,746,whichis$27,731,832morethanthepriorfiscalyear
decreaseof$3,453,086.
Keyelementsofthechangeareasfollows:
TheFiberOpticsFundrecordedaspecialitemgainonextinguishmentofdebt
for$20,990,451.Thegainreflectstheextinguishmentof$26,445,000in
revenuebondsminuscashfromatransferinandthepaymentofrestricted
cashheldbyatrustee.Thecashforthetransferincamefromthe$6,080,000
judgmentportionofa$6,595,000generalobligationbondissue.
Business-typeactivitiesinvestmentearningsfor2014totaled$399,757.Thisis
a516,932increaseovertheprioryear’snegativeinvestmentearningsof
$117,175.Asnotedearlierinthegovernmentalactivitiessection,swingsin
marketvaluehaveasignificantimpactonnetinvestmentearnings.
Capitalgrantsandcontributionsforwaterandsewertrunkchargesarenow
accountedforineachrespectiveenterprisefund.Capitalcontributionsfor
2014totaled$488,628.
FINANCIALANALYSISOFTHECITY’SFUNDS
Governmentalfunds.Thefocusofthecity’sgovernmentalfundsisto
provideinformationonnear-terminflows,outflows,andbalancesofspendable
resources.Suchinformationisusefulinassessingthecity’sfinancing
requirements.Inparticular,spendablefundbalancesmayserveasauseful
measureofagovernment’snetresourcesavailableforexpenditureattheend
ofthefiscalyear.
AtDecember31,2014,thecity’sgovernmentalfundsreportedtotalending
fundbalancesof$23,921,338,anincreaseof$769,137(3%)whencompared
withtheprioryear.Nearly44%or$10,453,449ofthetotalendingfund
balancesconstitutedrestrictedfundbalances,whichareconsidered
unavailableforappropriationforgeneraloperations.The$1,941,171
nonspendablefundbalanceaccountedfor8%oftotalgovernmentalfund
balancesandiscomprisedoflandheldforresaleandprepaiditems.
Attheendofthefiscalyear,theGeneralFundreportedafundbalanceof
$4,331,058,increasing$416,495(11%)fromtheprioryear.Generalfund
revenueswere$130,657(2%)morethanthepriorfiscalyearand
expendituresdecreasedby$50,782(lessthan1%).Transfersoutincreased
by$201,000to$293,000:a$93,000annualtransfertotheEDAFundanda
15
Management’sDiscussionandAnalysisCITYOFMONTICELLO
one-time$200,000totheCapitalProjectsFundforconstructionofthe
communicationstower.
Generalgovernmentexpendituresincreased$48,747(4%)withmostofthe
increaserelatedtoevenyearelectionyearcosts.Streetmaintenancewas
largelyresponsibleforthe$92,709(5%)declineinpublicworksexpenditures.
Recreationandcultureexpendituresdeclinedby$61,099(7%)becausethe
citynolongerhadtomakeanannual$75,000icearenapayment.Public
safetyexpendituresremainedrelativelyunchangedwithincreasedfire
expendituresoffsetbyareductioninlawenforcement.
ThefundbalanceintheCommunityCenterFundincreased$169,620(63%)to
$440,824.Propertytaxcollectionsincreased$207,069(18%)toreflecta
higherlevyforadebtservicetransferoutandexpenditurereallocation.
Chargesforservicesincreased$30,802(2%)to$1,323,410in2014.The
transferfordebtserviceincreasedfrom$875,000in2013to$1,040,000in
2014.
ThefundbalanceinEconomicDevelopmentAuthority(EDA)Funddecreased
$203,631(3%)to$6,911,674.Therestrictedfundbalanceincluded
$3,428,757inlandheldforresaleand$34,689innotesreceivable.The
restrictedportionofthefundbalanceisattributabletotaxincrementdistricts
andloanprograms.
ThefundbalanceintheDebtServiceFundincreased$1,168,991(43%)to
$3,919,070.Theplannedfundbalanceincreasemarksthecity’sefforttohave
Februarydebtservicepaymentsremovedfromthefundbalancesof
supportingfundsintheyearpriortopayment.Specialassessmentrevenue
increased$472,856(47%)to$1,489,276.Onepropertyowner’spaymentof
deferredassessmentscontributedsignificantlytotheincrease.
TheCapitalProjectsFundprovidestheaccountingforacquisitionofgeneral
governmentcapitalassets.Accordingly,thefundaccumulatesresourcesfrom
varioussourcesandexpendituresmayormaynotoccurinthesameyearof
accumulation.Consequently,thefundbalanceintheCapitalProjectsFund
declined$584,075(17%)to$2,895,619.The$1,787,089nonspendable
portionthefundbalanceislandheldforresale.Thecitytransferred$200,000
fromtheGeneralFundtotheCapitalProjectsFundtofinancecommunication
towerconstruction.
ThefundbalanceintheParkandPathwayDedicationFunddecreased
$235,100to$738,433.Thefundexpended$1,286,557forlandacquisition
relatedtotheBertramChainofLakesdevelopment.Intergovernmental
revenuesincludedastategrantrelatedtolandpurchase.
Proprietaryfunds.Theproprietaryfundsprovidethesametypeof
informationfoundinthegovernment-widefinancialstatements,butinmore
detail.
WaterFundexpensesincreased$75,282(7%)withinstallationofnewand
replacementradioreaddevices.TheWaterFundtransferred$631,560to
DebtServiceFundforimprovementsrelatedtothewatersystem.Thefund’s
netpositiondeclined$319,139(2%)to$14,901,305.Depreciationexpensefor
thefundtotaled$514,710.
SewageFundexpensesincreased$295,697(12%),largelyattributableto
operationalchangesatthewastewatertreatmentplant.TheSewageFund
transferred$1,690,672totheDebtServiceFundforimprovementsrelatedto
thesewagesystem.Thefund’snetpositiondeclined$1,803,148(8%)to
$20,761,130.Depreciationexpenseforthefundtotaled$1,106,532.
TheLiquorFund’snetpositionincreased$8,138(lessthan1%)to$987,433.
Thefund’ssalesincreased$79,813(2%)to$5,165,737.Grossprofitdeclined
$29,263(2%)to$1,289,040.Aggressivesalepromotionstomaintainstore
trafficwhileroadconstructioncommencedcontributedtothedecrease.The
LiquorFundtransferred$600,000totheFiberOpticsFundin2014.Operating
expenseswerelessthanonepercenthigherat$694,567in2014.
TheFiberOpticsFundnetpositionchangeddramaticallyin2014withthe
resolutionofthebondholder’slegalaction.Theextinguishmentofdebt
resultedingainof$20,990,451.Theoperatinglosswithout$312,510inbond
settlementexpensesequaled$736,596.Depreciationforthefundtotaled
$442,930.
TheDeputyRegistrarFundnetpositionincreased$155,825(69%)to
$380,876.Chargesforservicesincreased$41,424(9%)to$497,709and
operatingexpensesincreased$8,571(3%)to$302,709.Depreciationforthe
fundtotaled$3,185.
Otherfactorsofthechangesinincomefromoperationshavepreviouslybeen
discussedinthegovernment-widefinancialanalysisofbusiness-type
activities.
16
Management’sDiscussionandAnalysisCITYOFMONTICELLO
GENERALFUNDBUDGETARYHIGHLIGHTS
GeneralFundrevenuestotaled$7,119,002andexceededbudgetby$359,002
(5%).Licensesandpermitsandotherrevenueswere$105,630(39%)and
$108,859(153%)higherthanbudget,respectively.Licensesandpermitswere
impactedbytheincreaseinbuildingpermits.Otherrevenuesincludean
insurancedividend,whichvariesfromyear-to-yearandisneverbudgeted.
GeneralFundexpenditurestotaled$6,409,507andwere$257,493(4%)less
thanbudget.A$200,000transfertotheCapitalProjectsFundfor
communicationtowerconstructionpushedotherfinancingusespastbudgetby
thesameamount.Infiscalyear2014,twofunctionsexceededbudget(public
safetyandtransit)andonedepartment(fire&rescue)exceededbudget.
Somereportingdivisionswithinadepartmentmayhaveexceededbudgetbut
wereoffsetbypositivevariancesinotherdivisionsinthesamedepartment.
Elevenofthirty-sixreportingdivisionsexceededbudget.
TheGeneralFundyearendfundbalancessince2010areasfollows:
Year Amount
2010 4,981,034$
2011 4,410,637
2012 3,478,507
2013 3,914,563
2014 4,331,058
CAPITALASSETSANDDEBTADMINISTRATION
CAPITALASSETS
2014 2013 2014 2013 2014 2013
Land 13,825,156 11,919,531$1,197,945$1,197,945$15,023,101$13,117,476$
Constructioninprogress 1,742,073 3,492,384 2,507,712 2,407,995 4,249,785 5,900,379
Buildingsandsystems 90,748,030 88,061,229 77,274,052 77,159,690 168,022,082 165,220,919
Machineryandequipment 5,328,537 4,707,040 2,549,969 2,241,362 7,878,506 6,948,402
Less:
Accumulateddepreciation (45,341,983)(41,246,364)(38,174,126)(36,100,864)(83,516,109)(77,347,228)
Nettotal 66,301,813$66,933,820$45,355,552$46,906,128$111,657,365$113,839,948$
GovernmentalActivities Business-TypeActivities Total
Capitalassets.Thecity’sinvestmentincapitalassetsforitsgovernmentaland
business-typeactivitiesatDecember31,2014totaled$111,657,365(netof
accumulateddepreciation).Thisinvestmentincapitalassetsincludedland,
constructioninprogress,structures,systems,machineryandequipment,
intangibleassets,andinfrastructure.
Majorgovernmentalactivitiescapitalassetsacquisitions:$1,286,557forBertram
ChainofLakeslandand$561,491forCentralEquipmentFundequipment,
includingafiretender.Business-typecapitalassetsacquisitionsincludednearly
$400,000forthewastewatertreatmentplantimprovementsand$240,000for
fiberopticsequipment.Thetotaldecreasefromthepriorfiscalyearis
approximately2%;governmentalactivitiesdecreasedlessthan1%and
business-typeactivitiesdecreased3%.
Additionalinformationonthecity’scapitalassetscanbefoundinthenotestothe
financialstatementsonpages41-42.
17
Management’sDiscussionandAnalysisCITYOFMONTICELLO
OUTSTANDINGINDEBTEDNESS
2014 2013 2014 2013 2014 2013
Generalobligationbonds 12,680,653$7,506,653$3,206,347$3,479,347$15,887,000$10,986,000$
Certificateofindebtedness 385,000 445,000 ––385,000 445,000
Specialassessmentbonds 10,010,000 13,010,000 ––10,010,000 13,010,000
Revenuebonds 985,000 1,975,000 –26,445,000 985,000 28,420,000
Total 24,060,653$22,936,653$3,206,347$29,924,347$27,267,000$52,861,000$
Governmental Business-Type
Activities Activities Total
Long-termDebt.Thecity’soutstandinglong-termdebt--includinggeneral
obligationbonds,specialassessmentbonds,revenuebondsandcertificates
ofindebtedness—totaled$27,267,000atDecember31,2014.Business-type
long-termdebtdecreasedsignificantlywiththe$26,445,000extinguishmentof
thetelecommunicationrevenuebonds.Meanwhile,thecityissued$6,080,000
ingeneralobligationbondstofacilitatethesettlementwithrevenue
bondholdersandextinguishthedebt.Thecityalsoissued$515,000ingeneral
obligationbondstopurchaseequipment.Allotherchangesaretheresultof
normalamortization.
Additionalinformationonthecity’slong-termliabilitiescanbefoundinthe
notestothefinancialstatementsonpages42-45 ofthisreport.
ECONOMICFACTORSANDNEXTYEAR’SBUDGETSANDRATES
•TheunemploymentratefortheWrightCounty,Minnesotaareafor
December31,2014was3.8%,whichisabovethestateaverage(3.6%)
andbelowthenationalaverage(5.4%).
•Thestateandlocaleconomyareimproving.Newcommercialand
residentialdevelopmentgrewatasustainablepacein2014.
•Theoccupancyrateofthecity’sbusinessdistricthasremainedconstant
overthelastthreeyearsandnewcommercialconstructionisgrowing.
•Inflationarytrendsintheregioncomparefavorablytonationalindicesand
housingpriceshaverisenthelasttwoyears.
•Thecityexpectsresidentialandcommercialgrowthtoeventuallyreturnto
pre-recessionlevels,accompaniedbytheincreaseinaffordablehousing.
REQUESTSFORINFORMATION
Thisfinancialreportisdesignedtoprovideageneraloverviewofthecity’s
financesforallthoseinterestedingovernmentalfinance.Questions
concerninganyinformationinthereportorrequestsforadditionalinformation
shouldbeaddressedtoCityofMonticello,FinanceDepartment,505Walnut
Street,Suite1,Monticello,MN55362.
18
BASIC STATEMENTS
CITYOFMONTICELLO
StatementofNetPosition
December31,2014
Governmental Business-type
Activities Activities Total
ASSETS
Cashandinvestments 20,148,359$8,329,275$28,477,634$
Receivables:
Currenttaxes 41,828 -41,828
Deliquenttaxes 42,680 -42,680
Currentspecialassessments 924,004 162,921 1,086,925
Deliquentspecialassessments 1,646,163 26,987 1,673,150
Deferredspecialassessments 3,997,633 25,251 4,022,884
Accruedinterest 124,133 -124,133
Accounts,netuncollectiblesallowance 336,223 924,701 1,260,924
Duefromothergovernmentalunits 117 -117
Internalbalances (9,915)9,915 -
Inventories -520,020 520,020
Prepaiditems 154,419 139,125 293,544
Notesreceivable 674,833 -674,833
Landheldforresale 5,215,846 -5,215,846
Capitalassets:
Nondepreciable 15,567,229 3,705,657 19,272,886
Depreciable,net 50,734,584 41,649,895 92,384,479
TOTALASSETS 99,598,136 55,493,747 155,091,883
LIABILITIES
Accountsandcontractspayable 720,295 778,115 1,498,410
Accruedinterestpayable 201,060 12,550 213,610
Otheraccruedliabilities 222,394 1,496 223,890
Duetoothergovernmentalunits 8,137 115,946 124,083
Unearnedrevenue 19,558 -19,558
Escrowdeposits 192,506 -192,506
Long-termliabilities:
Duewithinoneyear 5,174,124 305,431 5,479,555
Dueinmorethanoneyear 19,560,282 3,040,993 22,601,275
TOTALLIABILITIES 26,098,356 4,254,531 30,352,887
NETPOSITION
Netinvestmentincapitalassets 48,253,810 42,117,264 90,371,074
Restrictedfor:
Debtservice 3,919,070 -3,919,070
Economicdevelopment 2,203,698 -2,203,698
Perpetualcare 30,312 -30,312
Taxincrement 4,300,369 -4,300,369
Unrestricted 14,792,521 9,121,952 23,914,473
TOTALNETPOSITION 73,499,780$51,239,216$124,738,996$
Thenotestothefinancialstatementsareanintegralpartofthisstatement.
19
(Thispageleftblankintentionally)
20
CITYOFMONTICELLO
StatementofActivities
YearEndedDecember31,2014
Operating Capital
Chargesfor Grantsand Grantsand Governmental Business-type
Functions/Programs Expenses Services Contributions Contributions Activities Activities Total
Governmentalactivities:
Generalgovernment 1,488,243$180,145$-$-$(1,308,098)$-$(1,308,098)$
Publicsafety 1,880,193 164,616 184,548 -(1,531,029)-(1,531,029)
Publicworks 5,223,345 371,671 111,280 1,404,915 (3,335,479)-(3,335,479)
Sanitation 517,956 48,385 --(469,571)-(469,571)
Transit 10,000 ---(10,000)-(10,000)
Recreationandculture 2,882,127 1,331,581 -369,713 (1,180,833)-(1,180,833)
Economicdevelopment 1,084,620 ---(1,084,620)-(1,084,620)
Interestandfiscalcharges 649,854 ---(649,854)-(649,854)
Totalgovernmentalactivities 13,736,338 2,096,398 295,828 1,774,628 (9,569,484)-(9,569,484)
Business-typeactivities
WaterUtility 1,084,882 1,117,226 -81,291 -113,635 113,635
SewageUtility 2,762,357 2,081,660 -407,337 -(273,360)(273,360)
Liquor 692,976 1,289,369 ---596,393 596,393
FiberOptics 2,919,170 1,761,978 ---(1,157,192)(1,157,192)
DeputyRegistrar 300,236 497,798 ---197,562 197,562
Totalbusiness-typeactivities 7,759,621 6,748,031 -488,628 -(522,962)(522,962)
Totalprimarygovernment 21,495,959$8,844,429$295,828$2,263,256$(9,569,484)(522,962)(10,092,446)
GeneralRevenues:
Propertytaxes 9,219,737 9,219,737
Franchisetaxes 357,409 357,409
Unrestrictedgrantsandcontributions 27,502 27,502
Unrestrictedinvestmentearnings 784,347 399,757 1,184,104
Other 217,643 217,643
Specialitem:gainonextinguishmentofdebt 20,990,451 20,990,451
Transfers (3,411,500)3,411,500 -
Totalgeneralrevenues,specialitems,andtranfers 7,195,138 24,801,708 31,996,846
ChangeinNetPosition (2,374,346)24,278,746 21,904,400
NetPosition-January1 75,874,126 26,960,470 102,834,596
NetPosition-December31 73,499,780$51,239,216$124,738,996$
Net(Expense)RevenueandChangesinNetPositionProgramRevenues
Thenotestothefinancialstatementsareanintegralpartofthisstatement.
21
CITYOFMONTICELLO
BalanceSheet
GovernmentalFunds
December31,2014
Economic Park&Total Total
Community Development Debt Capital Pathway Nonmajor Governmental
General Center Authority Service Projects Dedication Funds Funds
ASSETS
Cashandinvestments 4,639,206$459,215$3,484,428$3,700,941$1,446,699$738,333$4,610,925$19,079,747$
Receivables:
Currenttaxes 33,734 3,360 1,280 3,331 --123 41,828
Delinquenttaxes 28,728 7,265 86 6,601 ---42,680
Currentspecialassessments 1,242 --783,945 138,817 --924,004
Delinquentspecialassessments 320 --1,449,601 196,242 --1,646,163
Deferredspecialassessments ---3,383,684 613,949 --3,997,633
Accounts 45,430 --215,800 --74,993 336,223
Accruedinterest 124,133 ------124,133
Duefromothergovernmentalunits 117 ------117
Notesreceivable --34,689 400,000 --240,144 674,833
Landheldforresale --3,428,757 -1,787,089 --5,215,846
PrepaidItems 126,327 17,925 8,336 ---1,737 154,325
TOTALASSETS 4,999,237$487,765$6,957,576$9,943,903$4,182,796$738,333$4,927,922$32,237,532$
LIABILITIES
Liabilities:
Accountsandcontractspayable 220,264$24,779$35,816$1,002$338,169$-$3,018$623,048$
Otheraccruedliabilities 222,394 ------222,394
Duetoothergovernmentalunits 1,325 6,739 -----8,064
Unearnedrevenue 11,400 8,158 -----19,558
Escrowdeposits 182,506 -10,000 ----192,506
Totalliabilities 637,889 39,676 45,816 1,002 338,169 -3,018 1,065,570
DEFERREDINFLOWSOFRESOURCES
Unavailablerevenue-propertytaxes 28,728 7,265 86 6,601 ---42,680
Unavailablerevenue-specialassessments 1,562 --5,617,230 949,008 --6,567,800
Unavailablerevenue-notesreceivable ---400,000 --240,144 640,144
TotalDeferredInflowsofResources 30,290 7,265 86 6,023,831 949,008 -240,144 7,250,624
FUNDBALANCES
Nonspendable 126,327 17,925 8,336 -1,787,089 -1,737 1,941,414
Restricted --5,398,990 3,919,070 --1,135,389 10,453,449
Assigned -422,899 1,504,348 -1,108,530 738,333 3,547,634 7,321,744
Unassigned 4,204,731 ------4,204,731
Totalfundbalance 4,331,058 440,824 6,911,674 3,919,070 2,895,619 738,333 4,684,760 23,921,338
TOTALLIABILITIES,DEFERREDINFLOWS
OFRESOURCES,ANDFUNDBALANCES 4,999,237$487,765$6,957,576$9,943,903$4,182,796$738,333$4,927,922$32,237,532$
Thenotestothefinancialstatementsareanintegralpartofthisstatement.
22
CITYOFMONTICELLO
ReconciliationoftheGovernmentalFundsBalanceSheet
totheStatementofNetPosition
December31,2014
Totalfundbalances-governmentalfunds 23,921,338$
Amountsreportedforgovernmentalactivitiesinthestatementofnetpositionaredifferentbecause:
Capitalassetsusedingovernmentalactivitiesarenotfinancialresources
and,therefore,arenotreportedinthefunds.
Land 13,825,156$
Constructioninprogress 1,742,073
Buildingsandsystems 90,748,030
Machineryandequipment 4,655,033
Accumulateddepreciation (45,302,379)65,667,913
Long-termliabiltiesthatpertaintogovernmentalfunds,includingbondspayable,arenotdueandpayableinthe
inthecurrentperiodand,therefore,arenotreportedasfundliabilities.Allliabilities,bothcurrentandlong-term,
arereportedintheStatementofNetPosition.
Bondspayable (23,160,653)$
Unamortizedbonddiscounts 184,145
Unamortizedbondpremiums (251,495)
Compensatedabsences (322,842)(23,550,845)
Internalservicefundsareusedbymanagementtochargethecostsofcentralequipmentandinformation
technologyservicestoindividualfunds.Theassetsandliabilitiesofoftheinternalservicefundsareincluded
ingovernmentalactivitiesintheStatementofNetPosition.
Internalservicefundnetpositionincludedinthegovernmentalactivities 703,904$
Lessinternalservicesnetpositionallocatedtotobusiness-typeactivities (9,915)693,989
Netotherpost-employmentbenefitobligationspayableandreportedinthestatementofNetpositiondonotrequire
theuseofcurrentfinancialresourcesandarenotreportdasliabilitiesingovernmentalfundsuntilactuallydue.(283,561)
Someofthecity'spropertytaxes,specialassessments,andnotesreceivablewillbecollectedafteryear-end,butarenot
availablesoonenoughtopayforcurrrentperiodexpendituresand,therefore,arereportedasdeferredinflowsofresources
inthegovernmentalfunds.7,250,624
Interestonlong-termdebtisnotaccruedingovernmentalfunds,butratherisrecognizedasanexpenditurewhendue.
AccruedinterestforgeneralobligationbondsisincludedintheStatementofNetPosition.(199,678)
NETPOSITIONOFGOVERNMENTALACTIVITIES 73,499,780$
Thenotestothefinancialstatementsareanintegralpartofthisstatement.
23
CITYOFMONTICELLO
StatementofRevenues,ExpendituresandChangesinFundBalance
GovernmentalFunds
YearEndedDecember31,2014
Economic Park&Total Total
Community Development Debt Capital Pathway Nonmajor Governmental
General Center Authority Service Projects Dedication Funds Funds
Revenues:
Propertytaxes 5,527,958$1,388,404$-$1,262,235$228,854$-$176$8,407,627$
Taxincrements --826,363 ----826,363
Franchisetaxes 216,500 ---53,933 -86,976 357,409
Specialassessments 22,808 --1,489,276 400,848 --1,912,932
Licensesandpermits 378,810 ------378,810
Intergovernmental 320,691 ---41,962 369,713 -732,366
Chargesforservices 319,477 1,323,410 4,128 ---75,959 1,722,974
Finesandforfeitures 1,900 ------1,900
Investmentearnings 150,754 (19,044)168,282 96,681 86,654 32,870 222,759 738,956
Otherrevenues 180,104 22,993 7,513 200,003 2,500 --413,113
Totalrevenues 7,119,002 2,715,763 1,006,286 3,048,195 814,751 402,583 385,870 15,492,450
Expenditures:
Current
Generalgovernment 1,450,930 ------1,450,930
Publicsafety 1,845,073 ------1,845,073
Publicworks 1,792,870 -----292 1,793,162
Sanitation 517,956 ------517,956
Transit 10,000 ------10,000
Recreationandculture 792,678 1,556,143 ---15,626 22,385 2,386,832
Economicdevelopment --1,084,564 ---56 1,084,620
Capitaloutlay
Publicworks ----934,326 --934,326
Recreationandculture -----1,286,557 -1,286,557
Debtservice
Principal ---5,411,000 ---5,411,000
Interestandfiscalcharges ---658,983 ---658,983
Totalexpenditures 6,409,507 1,556,143 1,084,564 6,069,983 934,326 1,302,183 22,733 17,379,439
Excess(deficiency)ofrevenuesoverexpenditures 709,495 1,159,620 (78,278)(3,021,788)(119,575)(899,600)363,137 (1,886,989)
Otherfinancingsources(uses):
Generalobligationbondsissued ---6,080,000 ---6,080,000
Discountongeneralobligationbondsissued ---(12,374)---(12,374)
Transfersin -50,000 93,000 3,906,885 200,000 664,500 -4,914,385
Transfersout (293,000)(1,040,000)(218,353)(5,783,732)(664,500)-(326,300)(8,325,885)
Totalotherfinancingsources(uses)(293,000)(990,000)(125,353)4,190,779 (464,500)664,500 (326,300)2,656,126
Netchangeinfundbalances 416,495 169,620 (203,631)1,168,991 (584,075)(235,100)36,837 769,137
Fundbalanceatbeginningofyear 3,914,563 271,204 7,115,305 2,750,079 3,479,694 973,433 4,647,923 23,152,201
Fundbalanceatendofyear 4,331,058$440,824$6,911,674$3,919,070$2,895,619$738,333$4,684,760$23,921,338$
Thenotestothefinancialstatementsareanintegralpartofthisstatement.
24
CITYOFMONTICELLO
ReconciliationoftheStatementofRevenues,ExpendituresandChanges
inFundBalancesofGovernmentalFundstotheStatementofActivities
YearEndedDecember31,2014
Netchangeinfundbalances--governmentalfunds 769,137$
AmountsreportedforgovernmentalactivitiesintheStatementofActivitiesaredifferentbecause:
Governmentalfundsreportedcapitaloutlaysasexpenditures.However,inthestatementofactivitiesthecost
ofthoseassetsisallocatedovertheirestimatedusefullivesandreportedasdepreciationexpense.
Thisistheamountbywhichcapitaloutlaysexceededdepreciationinthecurrentperiod.
Capitaloutlays 2,220,883$
Capitalcontributions 681,238
Depreciation (4,067,722)(1,165,601)
Proceedsfromlong-termdebtprovidefinancialresourcestogovernmentalfunds,buttheissuingofdebt
increaseslong-termliabilitiesintheStatementofNetPosition.
Issuanceoflong-termdebt (6,080,000)$
Discountsand(premiums)12,374 (6,067,626)
Repaymentoflong-termdebtprincipalisanexpenditureinthegovernmentalfunds,buttherepaymentreduces
long-termliabilitiesintheStatementofNetPosition.5,411,000
SomeexpensesreportedintheStatementofActivitiesdonotrequiretheuseofcurrentfinancialresources
and,therefore,arenotreportedasexpendituresinthegovernmentalfunds.
Amortizationofbonddiscounts (42,321)$
Amortizationofbondpremiums 35,701
Changeincompensatedabsences (12,263)
ChangeinOPEBobligation (27,957)
Changeaccruedinterestpayable 51,104 4,264$
Deferredinflowsofresourcesarerevenues(i.e.delinquenttaxesandspecialassessments)includedinthechangeinnet
position,butareexcludedfromthechangeinfundbalancesuntiltheyareavailabletoliquidateliabilitiesofthecurrentperiod.(1,445,587)
Internalservicefundsareusedbymanagementtochargethecostsofcertainactivitiestoindividualfunds
Thenetrevenueoftheinternalservicefundsisreportedwithgovernmentalactivities.
Internalservicefundactivityincludedingovernmentalactivities 128,029$
Subtractinternalservicefundactivityallocatedtobusiness-typeactivities (7,962)120,067
Changeinnetpositionofgovernmentalactivities (2,374,346)$
Thenotestothefinancialstatementsareanintegralpartofthisstatement.
25
CITYOFMONTICELLO
StatementofNetPosition
ProprietaryFunds
December31,2014
Governmental
Activities-
Deputy Internal
Water Sewage Liquor FiberOptics Registrar Totals ServiceFunds
ASSETS
Currentassets:
Cashandinvestments 4,377,060$2,982,398$563,779$42,559$363,479$8,329,275$1,068,612$
Receivables:
Currentspecialassessments 162,921 ----162,921 -
Deliquentspecialassessments 26,987 ----26,987 -
Deferredspecialassessments 25,251 ----25,251 -
Accountreceivable 222,800 550,353 -115,901 35,647 924,701 -
Inventory --520,020 --520,020 -
Prepaiditems 10,354 23,777 15,384 86,317 3,293 139,125 94
Totalcurrentassets 4,825,373 3,556,528 1,099,183 244,777 402,419 10,128,280 1,068,706
Noncurrentassets:
Capitalassets:
Land 208,143 984,202 5,600 --1,197,945 -
Buildingsandsystems 19,832,724 41,594,037 840,217 14,943,377 63,697 77,274,052 -
Machineryandequipment 235,515 1,686,529 134,528 479,132 14,265 2,549,969 673,504
Constructioninprogress -2,507,712 ---2,507,712 -
Totalcapitalassets 20,276,382 46,772,480 980,345 15,422,509 77,962 83,529,678 673,504
Lessaccumulateddepreciation (10,126,490)(25,915,965)(715,555)(1,385,918)(30,198)(38,174,126)(39,604)
Totalcapitalassets(net)10,149,892 20,856,515 264,790 14,036,591 47,764 45,355,552 633,900
Totalnoncurrentassets 10,149,892 20,856,515 264,790 14,036,591 47,764 45,355,552 633,900
TOTALASSETS 14,975,265 24,413,043 1,363,973 14,281,368 450,183 55,483,832 1,702,606
(continued)
Business-TypeActivities–EnterpriseFunds
26
CITYOFMONTICELLO
StatementofNetPosition
ProprietaryFunds
December31,2014 (continued)
Governmental
Activities-
Deputy Internal
Water Sewage Liquor FiberOptics Registrar Totals ServiceFunds
LIABILITIES
Currentliabilities:
Accountsandcontractspayable 29,156$401,075$280,376$66,902$606$778,115$97,247$
Accruedinterestpayable -12,550 ---12,550 1,382
Otheraccruedliabilities --1,496 --1,496 -
Duetoothergovernmentalunits 1,958 -50,945 6,063 56,980 115,946 73
Bondspayable-current -276,000 ---276,000 60,000
Compensatedabsencesduewithinoneyear 9,066 -10,781 5,468 4,116 29,431 -
Totalcurrentliabilities 40,180 689,625 343,598 78,433 61,702 1,213,538 158,702
Noncurrentliabilities:
Bondspayable-netcurrentportion -2,930,347 ---2,930,347 840,000
Netdiscounts(premiums)-31,941 ---31,941 -
Compensatedabsencespayable 33,780 -32,942 4,378 7,605 78,705 -
Totalnoncurrentliabilities 33,780 2,962,288 32,942 4,378 7,605 3,040,993 840,000
TOTALLIABILITIES 73,960 3,651,913 376,540 82,811 69,307 4,254,531 998,702
NETPOSITION
Netinvestmentincapitalassets 10,149,892 17,618,227 264,790 14,036,591 47,764 42,117,264 (266,100)
Unrestricted 4,751,413 3,142,903 722,643 161,966 333,112 9,112,037 970,004
TOTALNETPOSITION 14,901,305$20,761,130$987,433$14,198,557$380,876$51,229,301 703,904$
Adjustmenttoreflectthecumulativeinternalbalancefortheneteffectoftheactivity
betweentheinternalservicefundsandtheenterprisefundsovertime 9,915
Netpositionofbusiness-typeactivities(page19)51,239,216$
Thenotestothefinancialstatementsareanintegralpartofthisstatement.
Business-TypeActivities–EnterpriseFunds
27
(Thispageleftblankintentionally)
28
CITYOFMONTICELLO
StatementofRevenues,Expenses,andChangesinNetPosition
ProprietaryFunds
YearEndedDecember31,2014
Governmental
Activities-
Deputy Internal
Water Sewage Liquor FiberOptics Registrar Totals ServiceFunds
Salesandcostofsales:
Netsales 5,165,737$5,165,737$
Costofsales (3,876,697)(3,876,697)
Grossprofit 1,289,040 1,289,040
Operatingrevenues:
Chargesforservices 1,082,982$2,024,669$1,665,051$497,709$5,270,411 364,608$
Other 34,244 56,991 329 96,927 89 188,580 -
Totaloperatingrevenues 1,117,226 2,081,660 329 1,761,978 497,798 5,458,991 364,608
Operatingexpenses:
Personalservices 188,151 242,621 455,648 503,046 254,365 1,643,831 -
Materialsandsupplies 162,217 22,132 19,756 145,304 10,573 359,982 22,803
Otherservicesandcharges 220,928 1,305,444 172,241 608,906 34,586 2,342,105 224,278
Bondsettlementcharges ---312,510 -312,510 -
Contentandaccesscharges ---798,388 -798,388 -
Depreciation 514,710 1,106,532 46,922 442,930 3,185 2,114,279 27,897
Totaloperatingexpenses 1,086,006 2,676,729 694,567 2,811,084 302,709 7,571,095 274,978
Operatingincome(loss)31,220 (595,069)594,802 (1,049,106)195,089 (823,064)89,630
Nonoperatingrevenues(expenses)
Investmentearnings 199,910 161,997 13,381 13,733 10,736 399,757 45,391
Interestexpense -(86,741)-(16,297)-(103,038)(6,992)
Lossonsaleofcapitalassets ---(93,450)-(93,450)-
TotalNonoperatingrevenes(expenses)199,910 75,256 13,381 (96,014)10,736 203,269 38,399
Income(loss)beforetransfers,capital
contributionsandspecialitem 231,130 (519,813)608,183 (1,145,120)205,825 (619,795)128,029
Capitalcontributions 81,291 407,337 ---488,628 -
Transfersin ---6,383,732 -6,383,732 -
Transfersout (631,560)(1,690,672)(600,000)-(50,000)(2,972,232)-
Specialitem:gainonextinguishmentofdebt ---20,990,451 -20,990,451 -
Changeinnetposition (319,139)(1,803,148)8,183 26,229,063 155,825 24,270,784 128,029
Netpositionatbeginningofyear 15,220,444 22,564,278 979,250 (12,030,506)225,051 575,875
Netpositionatendofyear 14,901,305$20,761,130$987,433$14,198,557$380,876$703,904$
Adjustmenttoreflecttheconsolidationofinternalservicefundrelatedtoenterprisefunds 7,962
Changeinnetpositionofbusiness-typeactivities(page21)24,278,746$
Thenotestothefinancialstatementsareanintegralpartofthisstatement.
Business-TypeActivities–EnterpriseFunds
29
CITYOFMONTICELLO
StatementofCashFlows
ProprietaryFunds
YearEndedDecember31,2014
Governmental
Activities-
Deputy Internal
Water Sewage Liquor FiberOptics Registrar Totals ServiceFunds
Cashflowsfromoperatingactivities:
Cashreceivedfromcustomersandusers 1,091,781$2,070,208$5,166,066$1,780,576$494,291$10,602,922$-$
Cashfrominterfundservicesprovided ------364,608
Cashpaidtosuppliersforgoodsandservices (428,532)(1,170,238)(3,872,929)(2,131,239)(56,232)(7,659,170)(162,422)
Cashpaidtoemployees (191,367)(242,621)(449,507)(500,839)(256,995)(1,641,329)-
Netcashprovided(used)byoperatingactivities 471,882 657,349 843,630 (851,502)181,064 1,302,423 202,186
Cashflowsfromnoncapitalfinancingactivities:
Transfersfromotherfunds ---6,383,732 -6,383,732 -
Transferstootherfunds (631,560)(1,690,672)(600,000)-(50,000)(2,972,232)-
Netcashprovided(used)bynoncapitalfinancingactivities (631,560)(1,690,672)(600,000)6,383,732 (50,000)3,411,500 -
Cashflowsfromcapitalandrelatedfinancingactivities:
Capitalcontributions 81,291 407,337 ---488,628 -
Acquisitionofcapitalassets (11,656)(517,641)-(127,858)-(657,155)(561,491)
Bondholdersettlementpaidtoextinguishlong-termdebt ---(7,867,165)-(7,867,165)-
Proceedsfromissuanceoflong-termdebt ------515,000
Principalpaidonlong-termdebt -(273,000)---(273,000)(60,000)
Interestandfiscalchargespaidonlong-termdebt -(91,963)---(91,963)(6,120)
Netcashprovided(used)bycapitalandrelated
financingactivities 69,635 (475,267)-(7,995,023)-(8,400,655)(112,611)
Cashflowsfrominvestingactivities:
Interestoninvestments 199,910 161,997 13,381 13,733 10,736 399,757 45,391
Netcashprovided(used)byinvestingactivities 199,910 161,997 13,381 13,733 10,736 399,757 45,391
Netincrease(decrease)incashandcashequivalents 109,867 (1,346,593)257,011 (2,449,060)141,800 (3,286,975)134,966
Cashandcashequivalents-January1 4,267,193 4,328,991 306,768 2,491,619 221,679 11,616,250 933,646
Cashandcashequivalents-December31 4,377,060$2,982,398$563,779$42,559$363,479$8,329,275$1,068,612$
Business-TypeActivities–EnterpriseFunds
(continued)
30
CITYOFMONTICELLO
StatementofCashFlows
ProprietaryFunds
YearEndedDecember31,2014 (continued)
Governmental
Activities-
Deputy Internal
Water Sewage Liquor FiberOptics Registrar Totals ServiceFunds
Reconciliationofoperatingincome(loss)tonetcash
provided(used)byoperatingactivities:
Operatingincome(loss)31,220$(595,069)$594,802$(1,049,106)$195,089$(823,064)$89,630$
Adjustmentstoreconcileoperatingincome(loss)to
netcashprovided(used)byoperatingactivities:
Depreciationandamortization 514,710 1,106,532 46,922 442,930 3,185 2,114,279 27,897
Changesinassetsandliabilities:
(Increase)decreaseinaccountsreceivable,net 5,673 (11,452)-18,598 (3,507)9,312 -
(Increase)decreaseinspecialassessmentsreceivable (31,118)----(31,118)-
(Increase)decreaseininventory --(11,102)--(11,102)-
(Increase)decreaseinprepaiditems (1,267)(3,474)(946)(51,541)(107)(57,335)(94)
Increase(decrease)inaccountsandcontractspayable (44,035)160,812 204,927 (213,653)123 108,174 84,680
Increase(decrease)inotherliabilities --312 --312 -
Increase(decrease)induetoothergovernmentalunits (85)-2,886 (937)(11,089)(9,225)73
Increase(decrease)incompensatedabsences (3,216)-5,829 2,207 (2,630)2,190 -
Netcashprovided(used)byoperatingactivities 471,882 657,349 843,630 (851,502)181,064 1,302,423 202,186
Scheduleofnoncashinvesting,capitaland
financingactivities:
Increase(Decrease)infairvalueofinvestments 87,130$31,339$17,070$(3,048)$9,390$141,881$24,097$
Thenotestothefinancialstatementsareanintegralpartofthisstatement.
Business-TypeActivities–EnterpriseFunds
31
NotestotheFinancialStatements
December31,2014 CITYOFMONTICELLO
NOTE1.SUMMARYOFSIGNIFICANTACCOUNTINGPOLICIES
ThebasicfinancialstatementsoftheCityofMonticello,Minnesota(thecity)
havebeenpreparedinconformitywithaccountingprinciples(GAAP)generally
acceptedintheUnitedStatesofAmericaasappliedtogovernmentalunits,as
appliedbytheGovernmentalAccountingStandardsBoard(GASB).GASBis
theacceptedstandard-settingbodyforestablishinggovernmentalaccounting
andfinancialreportingprinciples.Thesignificantaccountingpoliciesofthecity
aredescribedasfollows:
A.Reportingentity
TheCityofMonticellowasincorporated1856andisunderMinnesotaStatutes
withamayor-councilformofgovernment.Thefive-membermayor-councilis
electedonstaggered,even-numberedyears.Councilorsareelectedat-large
tofour-yeartermswhilethemayoriselectedtoatwo-yearterm.The
governingbodyappointsanadministratortoimplementpoliciesandoversee
dailyoperations.
Theaccompanyingfinancialstatementsincludeallfunds,departments,
agencies,boards,commissions,andotherorganizationsthatcomprisethe
city,alongwithanycomponentunits.
Componentunitsarelegallyseparateentitiesforwhichthecity(primary
government)isfinanciallyaccountable,orforwhichtheexclusionofthe
componentunitwouldrenderthefinancialstatementsoftheprimary
governmentmisleading.Thecriteriausedtodetermineiftheprimary
governmentisfinanciallyaccountableforacomponentunitincludeswhether
ornottheprimarygovernmentappointsthevotingmajorityofthepotential
componentunit’sgoverningbody,isabletoimposeitswillonthepotential
componentunit,isinarelationshipoffinancialbenefitorburdenwiththe
potentialcomponentunit,orisfiscallydependeduponbythepotential
componentunit.
TheMonticelloEconomicDevelopmentAuthority(EDA)isfiscallydependent
uponthecity,anditsgoverningbodyconsistsofcitycouncilmembersand
othermembersappointedbythecitycouncil.Thecityisabletoimposeitswill
ontheEDAbysignificantlyinfluencingtheprograms,projects,activities,or
levelofservicesperformedorprovidedbytheEDA.Thereisapotentialforthe
EDAtoprovidespecificfinancialbenefitsto,orimposespecificburdenson,
thecity.Therefore,theEDAisincludedasacomponentunitofthecity.The
EDA’sfinancialdatahasbeenblendedwiththatofthecity(i.e.reportedas
thoughitsfundswerefundsofthecity)andreportedasaspecialrevenue
fund.
Themayorandcouncilareresponsibleforappointingsomemembersofother
organizations.However,thecity’saccountabilityfortheseorganizationsdoes
notextendbeyondmakingappointments.
B.Government-wideandfundfinancialstatements
Thegovernment-widefinancialstatements(i.e.,thestatementofnetposition
andthestatementofactivities)reportinformationonallofthenon-fiduciary
activitiesoftheprimarygovernmentanditscomponentunit.Forthemostpart,
theeffectofinter-fundactivityhasbeenremovedfromthesestatements.
Governmentalactivities,whichnormallyaresupportedbytaxesand
intergovernmentalrevenues,arereportedseparatelyfrombusiness-type
activities,whichrelytoasignificantextentonfeesandchargesforsupport.
Thestatementofactivitiesdemonstratesthedegreetowhichthedirect
expensesofagivenfunctionorsegmentisoffsetbyprogramrevenues.Direct
expensesarethosethatareclearlyidentifiablewithaspecificfunction.
Programrevenuesinclude1)chargestocustomersorapplicantswho
purchase,use,ordirectlybenefitfromgoods,services,orprivilegesprovided
byagivenfunctionorsegmentand2)grantsandcontributionsthatare
restrictedtomeetingtheoperationorcapitalrequirementsofaparticular
functionorsegment.Taxesandotheritemsnotproperlyincludedamong
programrevenuesarereportedinsteadasgeneralrevenues.
Separatefinancialstatementsareprovidedforgovernmentalfundsand
proprietaryfunds.Majorindividualgovernmentalfundsandmajorindividual
enterprisefundsarereportedasseparatecolumnsinthefundfinancial
statements.
Thecityappliesrestrictedresourcesfirstwhenanexpenseisincurredfor
whichbothrestrictedandunrestrictedresourcesareavailable.Depreciation
expenseisincludedinthedirectexpenseofeachfunction.Interestandlong-
termdebtisconsideredanindirectexpenseandisreportedseparatelyonthe
StatementofActivities.
Aggregatedinformationfortheremainingnonmajorfundsarereportedin
singlecolumnsintherespectivefundfinancialstatements.
32
NotestotheFinancialStatements
December31,2014 CITYOFMONTICELLO
C.Measurementfocus,basisofaccounting,andfinancialstatement
presentation
Thegovernment-widefinancialstatementsarereportedusingtheeconomic
resourcesmeasurementfocusandtheaccrualbasisofaccounting,asarethe
proprietaryfundfinancialstatements.Revenuesarerecordedwhenearned
andexpensesarerecordedwhenaliabilityisincurred,regardlessofthetiming
ofrelatedcashflows.Propertytaxesandspecialassessments,iflevied,are
recognizedasrevenuesintheyearforwhichtheyarelevied.Grantsand
similaritemsarerecognizedasrevenueassoonasalleligibilityrequirements
imposedbytheproviderhavebeenmet.
Governmentalfundfinancialstatementsarereportedusingthecurrent
financialresourcesmeasurementfocusandthemodifiedaccrualbasisof
accounting.Revenuesarerecognizedassoonastheyarebothmeasurable
andavailable.Revenuesareconsideredavailablewhentheyarecollectible
withthecurrentperiodorsoonenoughthereaftertopayliabilitiesofthe
currentperiod.Forthispurpose,thecityconsidersrevenuetobeavailableif
theyarecollectedwithin60daysoftheendofthecurrentfiscalperiod.
Expendituresgenerallyarerecordedwhenaliabilityisincurred,asunder
accrualaccounting.However,debtserviceexpenditures,aswellas
expendituresrelatedtoclaimsandjudgments,andcompensatedabsences,
whicharerecognizedasexpenditurestotheextenttheyhavematured.Capital
assetacquisitionsarereportedascapitaloutlayexpendituresinthe
governmentalfunds.Proceedsfromlong-termdebtarereportedarereported
asotherfinancingsources.
Propertytaxes,franchisetaxes,licenses,andinvestmentinterestassociated
withthecurrentfiscalperiodareallconsideredtobesusceptibletoaccrual
andhavebeenrecognizedasrevenuesofthecurrentfiscalperiod.Allother
revenueitemsareconsideredtobemeasurableandavailableonlywhencash
isreceivedbythecity.
Sincegovernmentalfundstatementsarepresentedusingameasurement
focusandbasisofaccountingdifferentfromthatusedinthegovernment-wide
statements’governmentalcolumn,areconciliationispresentedthatbriefly
explainstheadjustmentsnecessarytoreconcileendingnetpositionandthe
changeinnetposition.
Inthefundfinancialstatements,financialtransactionsandaccountsofthecity
areorganizedonthebasisoffunds.Theoperationofeachfundisconsidered
tobeanindependentfiscalandseparateaccountingentity,withaself-
balancingsetofaccountsrecordingcashand/orotherfinancialresources
togetherwithallrelatedliabilitiesandresidualequitiesorbalances,and
changestherein,whicharesegregatedforthepurposeofcarryingonspecific
activitiesorattainingcertainobjectivesinaccordancewithspecialregulations,
restriction,orlimitations.
MajorGovernmentalFunds–Themajorgovernmentalfundsreportedbythe
cityareasfollows:
GeneralFund –TheGeneralFundisusedtoaccountforallfinancial
resourcesexceptthoserequiredtobeaccountedforinanotherfund.
CommunityCenterFund –TheCommunityCenter(specialrevenue)Fund
accountsfortherevenuesandexpendituresrelatedtothecommunity
center.Inadditiontoapropertytaxallocation,thecommunitycenter
generatessignificantrevenuefromchargesformemberships,program
activities,andspacerentals.
EconomicDevelopmentAuthority(EDA)Fund –TheEDA(special
revenue)Fundisusedtoaccountforrevenuesandexpendituresrelated
totheblendedcomponentunit.Taxincrements,generatedmainlyby
economicandredevelopmentdistricts,aretheEDA’sprimaryrevenue
source.
DebtServiceFund –TheDebtServiceFundisusedtoaccountforthe
accumulationofresourcesforandthepaymentoflong-termdebt
principal,interest,andrelatedcosts.
ParksandPathwayDedicationFund –Thiscapitalprojectsfundisused
toaccountforfinancialresourcestobeusedfortheacquisitionor
constructionofparkandpathwayfacilities.
CapitalProjectsFund –TheCapitalProjectsFundisusedtoaccountfor
financialresourcestobeusedfortheacquisitionorconstructionofmajor
capitalfacilities(otherthanthosefinancedbyproprietaryfunds).
MajorProprietaryFunds–Thecityreportsthefollowingmajorproprietary
funds:
WaterFund –TheWater(enterprise)Fundisusedtoaccountforall
activitiesnecessarytoprovidewaterservicestotheresidentsand
businessesofthecity.
SewageFund –TheSewage(enterprise)Fundisusedtoaccountforall
activitiesnecessarytoprovidesewageservicestotheresidentsand
businessesofthecity.
33
NotestotheFinancialStatements
December31,2014 CITYOFMONTICELLO
LiquorFund –TheLiquor(enterprise)Fundisusedtoaccountforthe
operationsofthecity’sliquorstore.
FiberOpticsFund –TheFiberOptics(enterprise)Fundisusedtoaccount
forallactivitiesnecessarytoprovidefiberopticservicestotheresidents
andbusinessesofthecity.
DeputyRegistrarFund –TheDeputyRegistrar(enterprise)Fundisused
toaccountfortheoperationofcity’sdepartmentofmotorvehicles.
Additionally,thecityreportsthefollowingfundtype:
InternalServiceFunds –Thesefundsaccountforthecity’scentral
informationtechnologyandcentralequipmentservices.Internalservice
fundsoperateinamannersimilartoenterprisefunds;however,they
provideservicesprimarilytootherdepartmentswithinthecity.
Asageneralrule,theeffectofinter-fundactivityhasbeeneliminatedfromthe
government-widefinancialstatements.Exceptionstothisgeneralruleare
chargesbetweenthecity’senterprisefundsandvariousotherfunctionsofthe
city.Eliminationofthesechargeswoulddistortthedirectcostsandprogram
revenuesofthevariousfunctionsconcerned.
Amountsreportedasprogramrevenuesinclude1)chargestocustomersor
applicantsforgoods,services,orprivilegesprovided,2)operatinggrantsand
contributions,and3)capitalgrantsandcontributions,includingspecial
assessments.Internallydedicatedresourcesarereportedasgeneral
revenuesratherthanasprogramrevenues.Likewise,generalrevenues
includealltaxesthecityhastheauthoritytoimpose.
Proprietaryfundsdistinguishoperatingrevenuesandexpensesfromnon-
operatingitems.Operatingrevenuesandexpensesgenerallyresultfrom
providingservicesandproducinganddeliveringgoodsinconnectionwitha
proprietaryfund’sprincipalongoingoperations.Theprincipaloperating
revenuesofthecity’senterpriseandinternalservicefundsarechargesto
customersforsalesandservices.Operatingexpensesforenterpriseand
internalservicefundsincludecostofsalesandservices,administrative
expenses,anddepreciationoncapitalassets.Allrevenueandexpensesnot
meetingthisdefinitionarereportedasnon-operatingrevenuesandexpenses.
Aggregatedinformationfortheinternalservicefundsisreportedinasingle
columnintheproprietaryfundfinancialstatements.Becausetheprincipaluser
oftheinternalservicesistheCity’sgovernmentalactivities,thefinancial
statementsoftheinternalservicefundsareconsolidatedintothe
governmentalcolumnwhenpresentedinthegovernment-widefinancial
statements.Thecostoftheseservicesisreportedintheappropriatefunctional
activity.
D.CashandInvestments
Cashandinvestmentsincludebalancesfromallfundsthatarecombinedand
investedtotheextentavailableinsavingsaccounts,certificatesofdeposit,
U.S.governmentobligations,andothersecuritiesauthorizedbystatestatutes.
Earningsfrominvestmentsareallocatedtotherespectivefundsonthebasis
ofapplicableparticipationbyeachfund.Investmentsaregenerallystatedat
fairvalue,exceptforinvestmentsin2a7-likeexternalinvestmentpools,which
arestatedatamortizedcost.Short-termhighlyliquiddebtinstruments
(includingcommercialpaper,banker’sacceptances,andU.S.treasuryand
agencyobligations)purchasedwitharemainingmaturityofoneyearorless
arereportedatamortizedcost.InvestmentincomeisaccruedattheBalance
Sheetdate.
E.Receivables
Utilityandmiscellaneousaccountsreceivablearereportedatgross.Sincethe
cityisgenerallyabletocertifydelinquentamountstothecountyforcollection
asspecialassessments,noallowanceforuncollectibleaccountshasbeen
providedoncurrentreceivables.
Thecityutilizesanallowanceforuncollectibleaccountstovalueitsreceivables
onlyintheFiberOpticsProprietaryFund.Account(trade)receivablesare
carriedatoriginalbillingamountlessanestimatemadefordoubtful
receivablesbasedonareviewofalloutstandingamountsonaregularbasis.
Managementdeterminestheallowancefordoubtfulaccountsbyidentifying
troubledaccountsandbyusinghistoricalexperienceappliedtoanagingof
accounts.Withapprovalcouncil,tradereceivablesarewrittenoffwhen
deemeduncollectible.Recoveriesoftradereceivablespreviouslywrittenoff
arerecordedwhenreceived.
Areceivableisconsideredpastdueifanyportionofthereceivablebalanceis
outstandingformorethan30days.Interestischargedonreceivablesthatare
outstandingformorethan30days.Accrualofinterestisnotsuspendeduntila
receivableisdeterminedtobeuncollectible.Provisionsforbaddebtswould
beinsignificantandnonehasbeenmadefor2014.
Interestreceivableisrecordedasrevenueintheyeartheinterestisearned
andisavailabletopayliabilitiesofthecurrentperiod.Theinterestreceivable
34
NotestotheFinancialStatements
December31,2014 CITYOFMONTICELLO
balanceisreportedasoneamountintheGeneralFundwhileallotherfunds
receiveinterestrevenuedistributionsincash.
F.NotesReceivable
Notesreceivableconsistprimarilyofloansmadebythecitytoarea
businessesfordevelopmentorredevelopmentpurposes.Thetermsand
interestratesoftheindividualloansvary.Somenotesreceivableareoffsetby
deferredinflowsofresourcesinthegovernmentalfunds.
Thecityhasonenotereceivabletotaling$600,000withanotherlocal
government.Thisnotehasaninterestrateof3.95percentandwillmatureat
variousdatesthroughJanuary2016.Thisnotereceivableisoffsetbydeferred
inflowsofresources.
G.PropertyTaxes
Propertytaxleviesaresetbythecitycouncileachyear,andarecertifiedto
WrightCountyforcollectioninthefollowingyear.InMinnesota,countiesactas
collectionagentsforallpropertytaxes.
WrightCountyspreadsallleviesovertaxableproperty.Suchtaxesbecomea
lienonJanuary1andarerecordedasreceivablesbythecityonthatdate.
PropertytaxesmaybepaidbytaxpayersintwoequalinstallmentsonMay15
andOctober15.WrightCountyprovidestaxsettlementstocitiesandother
taxingdistrictsseveraltimesthroughouttheyear.Taxeswhichremainunpaid
atDecember31areclassifiedasdelinquenttaxesreceivableandareoffsetby
deferredinflowsofresourcesinthegovernmentalfundsfinancialstatements.
Withinthegovernmentalfundfinancialstatements,thecityrecognizes
propertytaxrevenuewhenitbecomesbothmeasurableandavailableto
financeexpendituresofthecurrentperiod.Theportionofdelinquenttaxesnot
collectedbythecityinJanuaryisfullyoffsetbydeferredinflowsofresources
becauseitisnotavailabletofinancecurrentexpenditures.Deferredinflowsof
resourcesingovernmentalactivitiesaresusceptibletofullaccrualonthe
government-widefinancialstatements.
H.SpecialAssessments
Specialassessmentsareleviedagainstthebenefitedpropertiesforthe
assessablecostsofspecialassessmentimprovementprojectsinaccordance
withMinnesotaStatutes.Thecityusuallyadoptsassessmentrollswhen
individualpublicimprovementprojectsarecompleteorsubstantiallycomplete.
Theassessmentsarecollectibleoveratermofyearsgenerallyconsistentwith
thetermofyearsoftherelatedbondissue.
Collectionofannualinstallments(includinginterest)ishandledbythecounty
inthesamemanneraspropertytaxes.Propertyownersareallowedtoprepay
totalfutureinstallmentswithoutinterestorprepaymentpenalties.
Onceaspecialassessmentrollisadopted,theamountattributedtoeach
parcelisalienuponthatpropertyuntilfullpaymentismadeortheamountis
determinedtobeexcessivebythecitycouncilorcourtaction.Ifspecial
assessmentsareallowedtogodelinquent,thepropertyissubjecttotax
forfeitedsaleandthefirstproceedsofthatsale(aftercosts,penalties,and
expensesofsale)areremittedtothecityinpaymentofdelinquentspecial
assessments.Generally,thecitywillcollectthefullamountofitsspecial
assessmentsnotadjustedbycitycouncilorcourtaction.Pursuanttostate
statutes,apropertyshallbesubjecttotaxforfeitsaleafterthreeyearsof
delinquencyexceptforhomesteaded,agriculturalorseasonalrecreational
property,whichissubjecttosaleafterfiveyears.
Theseassessmentsarerecordedasdelinquent(levied,butunremitted)and
deferred(certified,butnotyetlevied)specialassessmentsreceivable,andare
offsetbydeferredinflowsofresourcesinthegovernmentalfundfinancial
statements.
UnremittedspecialassessmentamountscollectedbyWrightCountyare
recordedinduefromothergovernmentunits.
I.Inventories
Theinventoriesoftheproprietaryfundsarestatedatcostonthefirst-in,first-
outbasis.Enterprisefundinventoryconsistsofmerchandiseheldforresaleat
theHi-WayLiquorStore.
J.PrepaidItems
Paymentstovendorsforservicesthatwillbenefitfutureaccountingperiods
arerecordedasprepaid.Prepaiditemsareaccountedforusingthe
consumptionmethod.Fundbalanceinanamountequaltotheprepaidbalance
intherelatedfundsisnotavailableforappropriation.
K.LandHeldforResale
Landheldforresaleisrecordedinthegovernmentalfundwhichpurchasedit
atthelowerofcostormarket.Fundbalancesarenonspendableorrestricted
35
NotestotheFinancialStatements
December31,2014 CITYOFMONTICELLO
inanamountequaltotheland’scarryingvalueisreportedinthegovernmental
fundsastheseassetsarenotavailableforappropriation.
L.CapitalAssets
Capitalassets,whichincludeproperty,plant,equipment,andinfrastructure
assets(roads,bridges,sidewalks,andsimilaritems)arereportedinthe
applicablegovernmentalorbusiness-typeactivitiescolumnsinthe
government-widefinancialstatements.Suchassetsarecapitalizedathistorical
cost,orestimatedhistoricalcostforassetswhereactualhistoricalcostisnot
available.Donatedassetsarerecordedascapitalassetsattheirestimatedfair
marketvalueatthedateofdonation.Thecityrestructuredthecapitalization
policywhichhadasinglethresholdlevelof$5,000ormoreforcapitalizing
capitalassets.Therestructuredpolicydivideseachassetintoaclasswitha
relatedthresholdasfollows:
ClassofAsset ThresholdLevel
Land $1
Landimprovements $50,000
Building/buildingimprovements $20,000
Primaryinfrastructureandutility $75,000
Secondaryinfrastructure $25,000
Equipment $10,000
Softwareandnon-tangible $10,000
Thecostofnormalmaintenanceandrepairsthatdoesnotaddtothevalueof
theassetormateriallyextendassetlivesisnotcapitalized.Thecityhas
electedtofullycapitalizetheinfrastructurecapitalassetsofitsgovernmental
activitiesregardlessoftheiracquisitiondateoramount.
Capitalassetsarerecordedinthegovernment-wideandproprietaryfund
financialstatements,butarenotreportedinthegovernmentalfundsfinancial
statements.Interestincurredduringtheconstructionphaseofcapitalassets
forbusiness-typeactivitiesisincludedaspartofthecapitalizedvalueofthe
assetsconstructed.
Capitalassetsaredepreciatedusingthestraight-linemethodovertheir
estimatedusefullives.Sincesurplusassetsaregenerallysoldforan
immaterialamountwhendeclaredasnolongerneededforcitypurposes,no
salvagevalueistakenintoconsiderationfordepreciationpurposes.Useful
livesvaryfrom10to40yearsforinfrastructure;5to20yearsforvehicles,
machinery,andfurnitureandequipment;12to40yearsforbuildings;and10
to20yearsforimprovementsotherthanbuildings.Capitalassetsnotbeing
depreciatedincludelandandconstructioninprogress.
M.DeferredInflowsofResources
Inadditiontoliabilities,statementsoffinancialpositionorbalancesheetswill
sometimesreportaseparatesectionfordeferredinflowsofresources.This
separatefinancialstatementelementrepresentsanacquisitionofnetposition
thatappliestofutureperiodsandsowillnotberecognizedasaninflowof
resources(revenue)untilthattime.Thecityhasonlyonetypeofitem,which
arisesunderamodifiedaccrualbasisofaccounting,whichqualifiesfor
reportinginthiscategory.Accordingly,theitem,unavailablerevenue,is
reportedonlyinthegovernmentalfundsBalanceSheet.Thegovernmental
fundsreportunavailablerevenuefromthreesources:propertytaxes,special
assessments,andnotesreceivablesnotcollectedwithin60daysofyear-end.
Theseamountsaredeferredandrecognizedasaninflowofresourcesinthe
periodtheamountsbecomeavailable.
N.Long-TermLiabilities
Inthegovernment-wideandproprietaryfundfinancialstatements,long-term
debtandotherlong-termobligationsarereportedasliabilities.Bondpremiums
anddiscounts,ifmaterial,aredeferredandamortizedoverthelifeofthe
bondsusingthestraight-linemethod.
Inthefundfinancialstatements,governmentalfundtypesrecognizebond
premiumsanddiscountsduringthecurrentperiod.Thefaceamountofdebt
issuedisreportedasotherfinancingsources.Premiumsreceivedondebt
issuancesarereportedasotherfinancingsourceswhilediscountsondebt
issuancesarereportedasotherfinancinguses.Issuancecosts,whetherornot
withheldfromtheactualdebtproceedsreceived,arereportedasdebtservice
expenditures.
O.CompensatedAbsencesPayable
Cityemployeesearnvacationdaysbaseduponthenumberofcompleted
yearsofservice.Thecitycompensatesemployeesforunusedvacationupon
terminationofemployment.Employeesareentitledtopaidsickleaveat
variousratesforeachmonthoffull-timeservice.Full-timeemployeeswho
resignorleavecityemploymentvoluntarilyandingoodstanding,aftergiving
36
NotestotheFinancialStatements
December31,2014 CITYOFMONTICELLO
propernotice,shallbecompensatedforupto50daysofunusedsickleave
underthefollowingguidelines:
Forunionemployees,one-fourthoftheunusedsickleavetimesthehourlyrate
atthetimeofgivingnoticeispaid.Afterfiveyearsofnon-unionemployment,
one-fourthoftheunusedsickleavetimesthehourlyrateatthetimeofgiving
noticeispaid.
After10yearsofemployment,allemployeesaccrueone-halfoftheunused
sickleave,timesthehourlyrateatthetimeofgivingnotice.
Allcompensatedabsencesareaccruedwhenincurredinthegovernment-wide
andproprietaryfundfinancialstatements.Aliabilityfortheseamountsis
reportedingovernmentalfundsonlyiftheyhavematured,forexample,asa
resultofemployeeresignationsandretirements.
P.Budget
BudgetsfortheGeneralFundandmajorspecialrevenuefundsareadopted
onabasisconsistentwithaccountingprinciplesgenerallyacceptedinthe
UnitedStatesofAmerica.Reportedbudgetamountsareasoriginallyadopted
orasamendedbycitycouncil-approvedsupplementalappropriationsand
budgettransfers.Nosupplementalbudgetamendmentswereadoptedduring
theyear.Budgetappropriationslapseatyear-end.Thelegallevelofbudgetary
controlisatthedepartmentlevelintheGeneralFundandatthefundlevelin
themajorspecialrevenuefunds.
Q.StatementofCashFlows
ForpurposesoftheStatementofCashFlows,thecityconsidersallhighly
liquiddebtinstrumentswithanoriginalmaturityfromthetimeofpurchaseby
thecityofthreemonthsorlesstobecashequivalents.Theproprietaryfund’s
equityinthegovernment-widecashandinvestmentmanagementpoolis
consideredtobecashequivalent.
R.NetPosition
Inthegovernment-wideandproprietaryfundfinancialstatements,netposition
representsthedifferencebetweenassetsanddeferredoutflowsofresources
(ifany),liabilities,anddeferredinflowsofresources.Netpositionisdisplayed
inthreecomponents:
•NetInvestmentinCapitalAssets –Consistsofcapitalassets,net
ofaccumulateddepreciation,reducedbyanyoutstandingdebt
attributabletoacquirecapitalassets.
•RestrictedNetPosition –Consistsofnetpositionrestrictedwhen
therearelimitationsimposedontheirusethroughexternal
restrictionsimposedbycreditors,grantors,orlawsorregulationsof
othergovernments.
•UnrestrictedNetPosition –Allothernetpositionthatdoesnotmeet
thedefinitionof“restricted”or“netinvestmentincapitalassets.”
S.FundBalanceClassifications
Inthefundfinancialstatements,governmentalfundsreportfundbalancein
classificationsthatdiscloseconstraintsforwhichamountsinthosefundscan
bespent.Theseclassificationsareasfollows:
•Nonspendable –Consistsofamountsthatarenotinspendable
form,suchasprepaiditems,inventory,andotherlong-termassets.
•Restricted –Consistsofamountsrelatedtoexternallyimposed
constraintsestablishedbycreditors,grantors,orcontributors;or
constraintsimposedbystatestatutoryprovisions.
•Committed –Consistsofinternallyimposedconstraintsthatare
establishedbycitycouncilresolution.Thosecommittedamounts
cannotbeusedforanyotherpurposeunlesstheCityCouncil
removesorchangesthespecifiedusebytakingthesametypeof
actionitemployedtopreviouslycommitthoseamounts.
•Assigned –Consistsofinternallyimposedconstraints.These
constraintsconsistofamountsintendedtobeusedbythecityfor
specificpurposesbutdonotmeetthecriteriatobeclassifiedas
restrictedorcommitted.Ingovernmentalfunds,assignedamounts
representintendedusesestablishedbythegoverningbodyitselfor
byanofficialtowhichthegoverningbodydelegatestheauthority.
Pursuanttocitycouncilresolution,thecouncil,cityadministrator,or
financedirectorareauthorizedtoestablishassignmentsoffund
balance.
•Unassigned –TheresidualclassificationfortheGeneralFundwhich
alsoreflectsnegativeresidualamountsinotherfunds.
37
NotestotheFinancialStatements
December31,2014 CITYOFMONTICELLO
Whenbothrestrictedandunrestrictedresourcesareavailableforuse,itisthe
city’spolicytofirstuserestrictedresources,thenuseunrestrictedresources
astheyareneeded.
Whencommitted,assigned,orunassignedresourcesareavailableforuse,it
isthecity’spolicytouseresourcesinthefollowingorder:1)committed,2)
assigned,and3)unassigned.
T.UseofEstimates
Thepreparationoffinancialstatementsinconformitywithaccounting
principlesgenerallyacceptedintheUnitedStatesofAmericarequires
managementtomakeestimatesandassumptionsthataffectthereported
amountsofassetsandliabilitiesanddisclosureofcontingentassetsand
liabilitiesatthedateofthefinancialstatementsandthereportedamountsof
revenuesandexpenses/expendituresduringthereportingperiod.Actual
resultscoulddifferfromthoseestimates.
U.Budget
ExpendituresexceededbudgetedamountsintheEDASpecialRevenueFund
by$641,960.ThetaxincrementportionoftheEDAFundfunctionslikea
capitalprojectsfundwithexpendituresbasedonthelifecycleofthetax
incrementdistrict.
V.FutureChangeinAccountingStandards
GASBStatementNo.68replacestherequirementsofGASBStatementNo.
27,AccountingforPensionsbyStateandLocalGovernmentalEmployers,and
StatementNo.50,PensionDisclosures,astheyrelatetogovernmentsthat
providepensionsthroughpensionplansadministeredastrustsorsimilar
arrangementsthatmeetcertaincriteria.GASBStatementNo.68requires
governmentsprovidingdefinedbenefitpensionstorecognizetheirlong-term
obligationforpensionbenefitsasaliabilityforthefirsttime,andtomore
comprehensivelyandcomparablymeasuretheannualcostsofpension
benefits.ThisstatementwillbeeffectiveforfiscalyearsbeginningafterJune
15,2014.Thecityhasnotyetdeterminedthefinancialimpactofadoptingthis
newstandard.
NOTE2.CASH,CASHEQUIVALENTS,ANDINVESTMENTS
A.ComponentsofCashandInvestments
Cashandinvestmentsatyear-endconsistofthefollowing:
Deposits 8,568,608$
Investments 19,898,832
Cashonhand 10,194
Totalcashandinvestments–StatementofNetPosition 28,477,634$
CashandinvestmentsarereflectedontheStatementofNetPositionas
follows:
Cashandinvestments–StatementofNetPosition 28,477,634$
B.Deposits
InaccordancewithapplicableMinnesotaStatutes,thecitymaintainsdeposits
atdepositorybanksauthorizedbythecitycouncil,includingcheckingaccounts
andnon-negotiablecertificatesofdeposit.
Thefollowingisconsideredthemostsignificantriskassociatedwithdeposits.
CustodialCreditRisk –Inthecaseofdeposits,thisistheriskthatinthe
eventofabankfailure,thecity’sdepositsmaybelost.
MinnesotaStatutesrequirethatalldepositsbeprotectedbyfederal
depositinsurance,corporatesuretybond,orcollateral.Themarketvalue
ofcollateralpledgedmustequal110percentofthedepositsnotcovered
byfederaldepositinsuranceorcorporatesuretybonds.Authorized
collateralincludestreasurybills,notes,andbonds;issuesofU.S.
governmentagencies;generalobligationsrated“A”orbetter;revenue
obligationsrated“AA”orbetter;irrevocablestandardlettersofcredit
issuedbytheFederalHomeLoanBank;andcertificatesofdeposit.
MinnesotaStatutesrequirethatsecuritiespledgedascollateralbeheldin
safekeepinginarestrictedaccountattheFederalReserveBankorinan
accountatatrustdepartmentofacommercialbankorotherfinancial
institutionthatisnotownedorcontrolledbythefinancialinstitution
38
NotestotheFinancialStatements
December31,2014 CITYOFMONTICELLO
furnishingthecollateral.Thecity’sinvestmentpolicydoesnotprovide
furtherrequirementsregardingcustodialcreditrisk.
Atyear-end,thecarryingamountofthecity’sdepositswas8,568,608
whilethebalanceonbankrecordswas8,571,262.Alldepositswere
coveredbyfederaldepositoryinsurance,suretybonds,orbycollateral
heldbythecity’sagentinthecity’sname.
C.Investments
No Less More Percentof
InvestmentType RatingAgency Maturity Than1 1to5 5to10 Than10 Total Holdings
U.S.agencysecurities
FederalFarmCreditBank AA+S&P –$–$–$483,812$–$483,812$2.4%
FederalAgricultureMortgage
Corporation AA+S&P ––––739,325 739,325 3.7%
FederalHomeLoanBank AA+S&P –––1,590,432 879,728 2,470,160 12.4%
FederalNationalMortgage
Association AA+S&P ––148,328 –533,095 681,423 3.4%
NegotiablecertificatesofdepositN/R N/A –4,839,458 3,414,082 1,133,624 –9,387,164 47.2%
Localgovernmentsecurities AAA S&P ––––1,135,970 1,135,970 5.7%
Localgovernmentsecurities AA+S&P ––––1,553,046 1,553,046 7.8%
Localgovernmentsecurities BBB S&P –––314,730 –314,730 1.6%
Localgovernmentsecurities Aaa Moody’s ––––1,348,415 1,348,415 6.8%
Localgovernmentsecurities Aa1 Moody’s ––––1,125,150 1,125,150 5.7%
Moneymarketfunds AAAm S&P 607,314 ––––607,314 3.1%
4MFund N/R N/A 52,323 ––––52,323 0.3%
Totalinvestments 659,637$4,839,458$3,562,410$3,522,598$7,314,729$19,898,832$100.0%
N/A–NotApplicable
N/R–NotRated
CreditRisk InterestRisk–MaturityDurationinYears
CustodialCreditRisk –Forinvestments,thisistheriskthatintheevent
ofafailureofthecounterpartytoaninvestmenttransaction(typicallya
broker-dealer)thecitywouldnotbeabletorecoverthevalueofits
investmentsorcollateralsecuritiesthatareinthepossessionofan
outsideparty.Thecity’sinvestmentpolicydoesnotprovideadditional
requirementsbeyondstatestatutes,butthecitytypicallylimitsits
exposurebypurchasinginsuredorregisteredinvestments,orbythe
controlofwhoholdsthesecurities.
CreditRisk –Thisistheriskthatanissuerorothercounterpartytoan
investmentwillnotfulfillitsobligations.MinnesotaStatuteslimitthecity’s
investmentstodirectobligationsorobligationsguaranteedbytheUnited
39
NotestotheFinancialStatements
December31,2014 CITYOFMONTICELLO
Statesoritsagencies;sharesofinvestmentcompaniesregisteredunder
theFederalInvestmentCompanyActof1940thatreceivethehighest
creditrating,areratedinoneofthetwohighestratingcategoriesbya
statisticalratingagency,andalloftheinvestmentshaveafinalmaturityof
13monthsorless;generalobligationsrated“A”orbetter;revenue
obligationsrated“AA”orbetter;generalobligationsoftheMinnesota
HousingFinanceAgencyrated“A”orbetter;bankers’acceptancesof
UnitedStatesbankseligibleforpurchasebytheFederalReserveSystem;
commercialpaperissuedbyUnitedStatescorporationsortheirCanadian
subsidiaries,ratedofthehighestqualitycategorybyatleasttwonationally
recognizedratingagencies,andmaturingin270daysorless;Guaranteed
InvestmentContractsguaranteedbyaUnitedStatescommercialbank,
domesticbranchofaforeignbank,oraUnitedStatesinsurancecompany,
andwithacreditqualityinoneofthetoptwohighestcategories;
repurchaseorreversepurchaseagreementsandsecuritieslending
agreementswithfinancialinstitutionsqualifiedasa“depository”bythe
governmententity,withbanksthataremembersoftheFederalReserve
Systemwithcapitalizationexceeding$10,000,000;thatareaprimary
reportingdealerinU.S.governmentsecuritiestotheFederalReserve
BankofNewYork;orcertainMinnesotasecuritiesbroker-dealers.The
city’sinvestmentpolicydoesnotfurtheraddresscreditrisk.
ConcentrationRisk –Thisistheriskassociatedwithinvestinga
significantportionofthecity’sinvestment(considered5percentormore)
inthesecuritiesofasingleissuer,excludingU.S.guaranteedinvestments
(suchastreasuries),investmentpools,andmutualfunds.Thecity’s
investmentpolicyrequiresthatnomorethan5percentoftheoverall
portfoliomaybeinvestedinthesecuritiesofasingleissuer,exceptforthe
securitiesoftheU.S.governmentandinagenciesoranexternal
investmentpool.Morethan5percentofthecity’sinvestmentsarein
BexarCounty;FederalHomeLoanBank;andKane,Cook,andDuPage
counties.Theseinvestmentsare5.6percent,12.4percent,and5.6
percent,respectively,ofthecity’stotalinvestments.
InterestRateRisk –Thisistheriskofpotentialvariabilityinthefairvalue
offixedrateinvestmentsresultingfromchangesininterestrates(the
longertheperiodforwhichaninterestrateisfixed,thegreatertherisk).
TheCity’sinvestmentpolicydoesnotfurtheraddressthedurationof
investments.
TheMinnesotaMunicipalMoneyMarketFund(4MFund)isacommonlaw
trustorganizedinaccordancewiththeMinnesotaJointPowersAct,which
investsonlyininvestmentinstrumentsallowableunderMinnesotaStatutes.It
isanexternalinvestmentpoolnotregisteredwiththeSecuritiesExchange
Commission(SEC)thatfollowsthesameregulatoryrulesoftheSECunder
rule2a7.Thecity’sinvestmentinthe4MFundismeasuredatthenetasset
valuepershareprovidedbythepool,whichisbasedonanamortizedcost
methodthatapproximatesfairvalue.
NOTE3.CONCENTRATIONOFREVENUES
CargillKitchensolutionsisthelargestcustomerofwaterandsewageservices.
Thecompany’swaterpurchasesaccountfor$67,447,or6percent,ofWater
Fundoperatingrevenue;andthecompany’ssewagechargesaccountfor
$334,725,or16.1percent,ofSewageFundoperatingrevenue.Additionally,
NorthernStatesPowerCompany’s(XcelEnergy)nettaxcapacityforproperty
taxespayablein2014is$9,285,841,or48.8percent,ofthetotalnetcapacity
of$19,021,771.Accordingly,XcelEnergy’sshareofthe$8.15millioncity
propertytaxlevyis$3.98million.ThetaxcapacityonJanuary1,2014,is
basedonmarketvaluescertifiedtothestateonJanuary1,2013.
Consequently,in2013,XcelEnergyupratedenergyproducingassetsatits
Monticellonuclearplant,increasingthecompany’snettaxcapacityto
$14,453,109,or60.5percent,ofthe$23,882,689totaltaxcapacityfortaxes
payablein2015.
NOTE4.CLAIMSANDJUDGMENTS
Thecityparticipatesinanumberoffederalandstateprogramsthatarefullyor
partiallyfundedbygrantsreceivedfromothergovernmentalunits.
Expendituresfinancedbygrantsaresubjecttoauditbytheappropriategrantor
government.Ifexpendituresaredisallowedduetononcompliancewithgrant
programregulations,thecitymayberequiredtoreimbursethegrantor
government.
AsofDecember31,2014,significantamountsofgrantexpenditureshavenot
beenauditedbythegrantingagency,butthecitybelievesthatdisallowed
expendituresdiscoveredinsubsequentaudits,ifany,willnothaveamaterial
effectonanyoftheindividualfundsortheoverallfinancialpositionofthecity.
40
NotestotheFinancialStatements
December31,2014 CITYOFMONTICELLO
NOTE5.CAPITALASSETS
CapitalassetactivitiesfortheyearendDecember31,2014areasfollows:
January1,TransfersandDecember31,
Beginning Completed Ending InternalServiceGovernmentalInternalServiceGovernmental
Balance Additions Deletions Construction Balance FundAssets FundsTotal FundAdditions FundAdditions
Governmentalactivities
Nondepreciablecapitalassets:
Land 11,919,531$1,905,625$–$–$13,825,156$–$13,825,156$–$1,905,625$
Constructioninprogress 3,492,384 674,885 –(2,425,196)1,742,073 –1,742,073 –674,885
Totalcapitalassets,notdepreciated 15,411,915 2,580,510 –(2,425,196)15,567,229 –15,567,229 –2,580,510
Depreciablecapitalassets:
Buildingsandsystems 88,061,229 261,605 –2,425,196 90,748,030 –90,748,030 –261,605
Machineryandequipment 4,707,040 621,497 ––5,328,537 673,504 4,655,033 561,491 60,006
Totalcapitalassets,depreciated 92,768,269 883,102 –2,425,196 96,076,567 673,504 95,403,063 561,491 321,611
Lessaccumulateddepreciationfor:
Buildingsandsystems (37,753,543)(3,875,813)––(41,629,356)–(41,629,356)–(3,875,813)
Machineryandequipment (3,492,821)(219,806)––(3,712,627)(39,604)(3,673,023)(27,897)(191,909)
Totalaccumulateddepreciation (41,246,364)(4,095,619)––(45,341,983)(39,604)(45,302,379)(27,897)(4,067,722)
Netcapitalassets,depreciated 51,521,905 (3,212,517)–2,425,196 50,734,584 633,900 50,100,684 533,594 (3,746,111)
Totalgovernmentalactivities
netcapitalassets 66,933,820$(632,007)$–$–$66,301,813$633,900$65,667,913$533,594$(1,165,601)$
Business-typeactivities
1,197,945$–$–$–$1,197,945$
Constructioninprogress 2,407,995 464,680 –(364,963)2,507,712
Totalcapitalassets,notdepreciated 3,605,940 464,680 –(364,963)3,705,657
Buildingsandsystems 77,159,690 ––114,362 77,274,052
Machineryandequipment 2,241,362 192,475 (134,469)250,601 2,549,969
79,401,052 192,475 (134,469)364,963 79,824,021
Buildingsandsystems (34,455,788)(1,984,238)––(36,440,026)
Machineryandequipment (1,645,076)(130,041)41,017 –(1,734,100)
(36,100,864)(2,114,279)41,017 –(38,174,126)
Netcapitalassets,depreciated 43,300,188 (1,921,804)(93,452)364,963 41,649,895
Totalbusiness-typeactivities
46,906,128$(1,457,124)$(93,452)$–$45,355,552$netcapitalassets
Land
Totalaccumulateddepreciation
Nondepreciablecapitalassets:
Depreciablecapitalassets:
Totalcapitalassets,depreciated
Lessaccumulateddepreciationfor:
41
NotestotheFinancialStatements
December31,2014 CITYOFMONTICELLO
DepreciationfortheyearendedDecember31,2014waschargedto
function/programsasfollows:
Governmentalactivities
Generalgovernment 44,047$
Publicsafety 82,953
Publicworks 3,430,647
Recreationandculture 510,075
CapitalassetsheldbytheCity’sinternalservicefunds–
chargedtothevariousfunctionsbasedonusageofassets 27,897
Totaldepreciationexpense–governmentalactivities 4,095,619$
Business-typeactivities
Water 514,710$
Sewer 1,106,532
Liquor 46,922
FiberNet 442,930
Deputyregistrar 3,185
Totaldepreciationexpense–business-typeactivities 2,114,279$
NOTE6.COMMITMENTS
Duringfiscal2014,thecityawardedcontractsforvariousconstructionand
remodelingprojects.Thecity’scommitmentsforuncompletedworkonthese
contractsatDecember31,2014areapproximatelyasfollows:
SewageFund
Treatmentplantupgrades $383,950
CapitalProjectsFund
Streetconstruction–7th Street $81,000
NOTE7.LONG-TERMLIABILITIES
A.Description
Thecityhasthefollowingtypesoflong-termliabilitiesoutstandingatDecember
31,2014:generalobligation(G.O.)bonds,specialassessmentimprovement
bondswithgovernmentalcommitment,revenuebonds,compensatedabsences,
andnetotherpost-employmentbenefits(OPEB)obligation.
•GeneralObligationBonds –Threeofthefouroutstandinggeneral
obligationbondissuesfinancedstreetimprovementprojectsand
constructionatthewastewatertreatmentplant.Thefourthissue
financedasettlementwithtelecommunicationrevenuebondholders
andcapitalequipmentpurchasesintheCentralEquipmentFund.
•GeneralObligationCertificatesofIndebtedness –Thecityissues
generalobligationcertificatesofindebtednesstoprovidefinancingfor
capitalequipment.Debtserviceiscoveredbygeneralpropertytaxes.
Generalobligationcertificatesofindebtednessaredirectobligations
thatpledgethefullfaithandcreditofthecity.Thesecertificates
generallyareissuedasfive-yearnoteswithfluctuatingdebtservice
paymentseachyear.
•SpecialAssessmentBonds –Thesebondsarepayableprimarily
fromspecialassessmentsleviedonthepropertiesbenefitingfromthe
improvementsfundedbytheseissues.Anydeficienciesinrevenueto
fundtheseissueswillbeprovidedfromgeneralpropertytaxes.
•RevenueBonds –Thesebondswereissuedforimprovementsor
projectsthatdirectlybenefitacityenterpriseactivity.Thedebtissued
willberepaidfromuserfeeswhichbenefitfromtheimprovementsor
projects.
•CompensatedAbsences –Thecityprovidesvacationandsick
leavebenefitstocertaineligibleemployees.Theliabilitywillberepaid
bytheGeneralFund,CommunityCenterSpecialRevenueFund,
WaterFund,LiquorFund,orFiberOpticsFundforwhicheach
employeeisemployed.
•NetOPEBObligation –Thecityprovidespost-employmentbenefits
tocertaineligibleemployeesthroughthecity’sOPEBPlan.The
liabilitywillberepaidbasedonapay-as-you-gofinancing
requirementaswellasanyadditionalamountsdeterminedannually
bythecity.TheliabilitywillberepaidbytheGeneralFund.
42
NotestotheFinancialStatements
December31,2014 CITYOFMONTICELLO
Long-termliabilitiesatyear-endaresummarizedasfollows:
Final
Interest Maturity Balance–
OriginalIssue Rate IssueDate Date EndofYear
Governmentalactivities
Generalobligationbonds
2007Improvementbonds 5,137,903$4.00%12/27/200702/01/2018 2,193,653$
2008BSewerrevenuerefundingbond9,270,000$3.40%04/17/200808/01/2018 3,892,000
2014AGeneralobligationbonds:
judgmentportion 6,080,000$1.00-3.50%12/18/201412/15/2030 6,080,000
equipmentportion 515,000$1.00-3.05%12/18/201412/15/2024 515,000
Othergeneralobligationdebt
2013ACertificateofindebtedness 500,000$0.35–2.10%04/26/201312/01/2020 385,000
Specialassessmentsbonds
2010AGeneralobligationimprovement
andrefundingbonds 3,255,000$0.40–2.70%09/14/201002/01/2021 1,955,000
2011AGeneralobligationrefunding 10,735,000$2.00–3.00%10/19/201102/01/2023 8,055,000
Revenuebonds
2008APublicprojectrevenue
refundingbonds 6,180,000$3.20%02/20/200802/01/2015 985,000
Netpremiums(discounts)onbonds 67,350
Compensatedabsencespayable 322,842
NetOPEBobligation 283,561
Totalgovernmentalactivitylong-termliabilities 24,734,406$
Business-typeactivities
Generalobligationbonds
2007Improvementbonds 907,097$4.00%12/27/200702/01/2018 386,347$
2013BWastewatertreatmentbonds 3,000,000$2.00–3.35%12/05/201312/01/2028 2,820,000
Netpremiums(discounts)onbonds 31,941
Compensatedabsencespayable 108,136
Totalbusiness-typeactivitylong-termliabilities 3,346,424$
B.ChangesinLong-TermLiabilities
December31,December31,DueWithin
2013 Additions Retirements 2014 OneYear
Governmentalactivities
Generalobligationbonds 7,506,653$6,595,000$(1,421,000)$12,680,653$1,468,000$
Certificateofindebtedness 445,000 –(60,000)385,000 60,000
Specialassessmentbonds13,010,000 –(3,000,000)10,010,000 2,575,000
Revenuebonds 1,975,000 –(990,000)985,000 985,000
Add
Premiumsonbonds 287,196 –(35,701)251,495 –
Less
Discountsonbonds (214,092)(12,374)42,321 (184,145)–
Compensatedabsences 310,579 226,409 (214,146)322,842 86,124
NetOPEBobligation 255,604 34,718 (6,761)283,561 –
Total 23,575,940$6,843,753$(5,685,287)$24,734,406$5,174,124$
Business-typeactivities
Generalobligationbonds 3,479,347$–$(273,000)$3,206,347$276,000$
Revenuebonds 26,445,000 –(26,445,000)––
Add
Premiumsonbonds 37,109 –(2,038)35,071 –
Less
Discountsonbonds (397,320)–394,190 (3,130)–
Compensatedabsences 105,946 86,080 (83,890)108,136 29,431
Total 29,670,082$86,080$(26,409,738)$3,346,424$305,431$
43
NotestotheFinancialStatements
December31,2014 CITYOFMONTICELLO
C.MinimumDebtPayments
Minimumannualprincipalandinterestpaymentstomaturityforbondspayable
areasfollows:
YearEnding
December31,Principal Interest Principal Interest Principal Interest Principal Interest Principal Interest
2015 1,468,000$375,788$60,000$5,760$2,575,000$187,649$985,000$15,760$276,000$84,158$
2016 1,926,250 323,380 60,000 5,250 2,590,000 138,000 ––279,750 76,643
2017 1,925,250 264,624 65,000 4,590 985,000 103,267 ––273,750 69,173
2018 1,986,153 203,972 65,000 3,713 995,000 83,674 ––281,847 61,748
2019 415,000 160,609 65,000 2,673 660,000 66,705 ––185,000 56,098
2020-2024 2,220,000 657,401 70,000 1,470 2,205,000 112,227 ––1,000,000 219,480
2025-2029 2,245,000 322,575 ––––––910,000 74,190
2030 495,000 17,325 ––––––––
12,680,653$2,325,674$385,000$23,456$10,010,000$691,522$985,000$15,760$3,206,347$641,490$
Business-TypeActivities
RevenueBonds GeneralObligationBonds
GeneralObligation Special
GovernmentalActivities
GeneralObligationBonds CertificateofIndebtedness AssessmentBonds
D.ConduitDebt
ThecityhasissuedSeniorHousingRefundingRevenueBondstoprovide
financialassistancetoprivatesectorentitiesfortheacquisitionandconstruction
ofseniorhousingfacilitiesdeemedtobeinthepublicinterest.Thebondsare
securedbythepropertyfinancedandarepayablesolelyfrompaymentsreceived
ontheunderlyingmortgageloans.Uponrepaymentofthebonds,ownershipof
theacquiredfacilitiestransferstotheprivatesectorentityservedbythebond
issuance.TheCityisnotobligatedinanymannerforrepaymentofthebonds.
Accordingly,thebondsarenotreportedasliabilitiesintheaccompanying
financialstatements.AsofDecember31,2014,therewasoneseriesofSenior
HousingRefundingRevenueBondsoutstanding.Theoriginalissueamounts
totaled$3,000,000withaninterestrateof4.75percent.Thisbalancehasbeen
reducedthroughannualpaymentsandpartialcallprepayments.Theoutstanding
balanceasofDecember31,2014isundetermined.
E.Pay-As-You-GoTaxIncrementNote
Thecityhasdevelopmentagreementswithprivatedevelopersforapropertyin
thecity’staxincrementdistricts.Aspartoftheagreements,thecityhasagreed
toreimbursethedevelopersforcertaincoststhroughpay-as-you-gotax
incrementnotes.Thenotesprovideforthepaymentofprincipalequaltothe
developers’costs,plusinterestatratesrangingfrom5.0percentto8.5percent
(interestaccrualcommencinguponthedevelopercompletingtheproject).
Paymentsofthenoteswillbemadeatthelesseroftheschedulednote
paymentsortheactualnettaxincrementreceivedduringtheperiodspecified
intheagreement.Thenotewillbecanceledattheendoftheagreementterm,
whetherithasbeenfullyrepaidornot.Theoutstandingprincipalbalanceof
thesenotesasofDecember31,2014is$1,557,889.Thesenotesarenot
includedinthecity’slong-termdebt,becauserepaymentisrequiredonlytothe
extentsufficienttaxincrementsarereceived.Thecity’spositionisthatthisis
anobligationtoassignfutureanduncertainrevenuesourcesand,assuch,is
notactualdebtinsubstance.
F.ArbitrageRebate
InaccordancewiththeprovisionsofSection148(f)oftheInternalRevenue
Codeof1986,asamended,bondsmustsatisfycertainarbitragerebate
requirements.Positivearbitrageistheexcessof(1)theamountearnedon
investmentspurchasedwithbondproceedsover(2)theamountthatsuch
investmentswouldhaveearnedhadsuchinvestmentsbeeninvestedatarate
equaltotheyieldonthebondissue.Inordertocomplywiththearbitrage
rebatesrequirements,positivearbitragemustbepaidtotheU.S.treasuryat
theendofeachfive-yearanniversarydateofthebondissue.AsofDecember
31,2014,therearenoamountsofarbitragerebates.
44
NotestotheFinancialStatements
December31,2014 CITYOFMONTICELLO
G.RevenuePledged
Futurerevenuepledgedforthepaymentoflong-termdebtisasfollows:
2008APublic 2013BG.O.
ProjectRevenue Wastewater
Description RefundingBonds TreatmentBonds
Useofproceeds CommunityCenter SewageFund
Revenuepledged
Type Userfees Utilitycharges
Percentoftotaldebtservice 100%100%
Termofpledge 2008-2015 2013-2028
RemainingprincipalandInterest $1,000,760 $3,430,558
Currentyear
PrincipalandInterestpaid $1,037,360 $254,198
Pledgedrevenuereceived $1,321,099 $2,058,729
NOTE8.DEFINEDBENEFITPENSIONPLANS–STATE-WIDE
A.PlanDescription
Allfull-timeandcertainpart-timeemployeesofthecityarecoveredbydefined
benefitplansadministeredbythePublicEmployees’RetirementAssociation
(PERA)ofMinnesota.PERAadministerstheGeneralEmployees’Retirement
Fund(GERF)andthePublicEmployeesPoliceandFireFund(PEPFF),which
arecost-sharing,multiple-employerretirementplans.Theseplansare
establishedandadministeredinaccordancewithMinnesotaStatutes,Chapters
353and356.
GERFmembersbelongtoeithertheCoordinatedPlanortheBasicPlan.
CoordinatedPlanmembersarecoveredbySocialSecurityandBasicPlan
membersarenot.AllnewmembersmustparticipateintheCoordinatedPlan.All
policeofficers,firefighters,andpeaceofficerswhoqualifyformembershipby
statutearecoveredbythePEPFF.
PERAprovidesretirementbenefitsaswellasdisabilitybenefitstomembers,and
benefitstosurvivorsupondeathofeligiblemembers.Benefitsareestablishedby
statestatutes,andvestafterfiveyearsofcreditedservice.Thedefined
retirementbenefitsarebasedonamember’shighestaveragesalaryforanyfive
successiveyearsofallowableservice,age,andyearsofcreditattermination
ofservice.
TwomethodsareusedtocomputebenefitsforPERA’sCoordinatedandBasic
Planmembers.Theretiringmemberreceivesthehigherofastep-ratebenefit
accrualformula(Method1)oralevelaccrualformula(Method2).Under
Method1,theannuityaccrualrateforaBasicPlanmemberis2.2percentof
averagesalaryforeachofthefirst10yearsofserviceand2.7percentfor
eachremainingyear.TheannuityaccrualrateforaCoordinatedPlanmember
is1.2percentofaveragesalaryforeachofthefirst10yearsofserviceand1.7
percentforeachremainingyear.UnderMethod2,theannuityaccrualrateis
2.7percentofaveragesalaryforBasicPlanmembersand1.7percentfor
CoordinatedPlanmembersforeachyearofservice.ForPEPFFmembers,the
annuityaccrualrateis3.0percentforeachyearofservice.ForallPEPFF
membersandGERFmembershiredpriortoJuly1,1989whoseannuityis
calculatedusingMethod1,afullannuityisavailablewhenageplusyearsof
serviceequal90.Normalretirementageis55forPEPFFmembersand65for
BasicandCoordinatedPlanmembershiredpriortoJuly1,1989.Normal
retirementageistheageforunreducedSocialSecuritybenefitscappedat66
forCoordinatedPlanmembershiredonorafterJuly1,1989.Areduced
retirementannuityisalsoavailabletoeligiblemembersseekingearly
retirement.
Therearedifferenttypesofannuitiesavailabletomembersuponretirement.A
single-lifeannuityisalifetimeannuitythatceasesuponthedeathofthe
retiree—nosurvivorannuityispayable.Therearealsovarioustypesofjoint
andsurvivorannuityoptionsavailablewhichwillbepayableoverjointlives.
Membersmayalsoleavetheircontributionsinthefunduponterminationof
publicserviceinordertoqualifyforadeferredannuityatretirementage.
Refundsofcontributionsareavailableatanytimetomemberswholeave
publicservice,butbeforeretirementbenefitsbegin.
Thebenefitprovisionsstatedinthepreviousparagraphsofthissectionare
currentprovisionsandapplytoactiveplanparticipants.Vested,terminated
employeeswhoareentitledtobenefits,butarenotreceivingthemyetare
boundbytheprovisionsineffectatthetimetheylastterminatedtheirpublic
service.
PERAissuesapubliclyavailablefinancialreportthatincludesfinancial
statementsandrequiredsupplementaryinformationforGERFandPEPFF.
Thatreportmaybeobtainedatmnpera.org;bywritingtoPERAat60Empire
Drive,Suite200,St.Paul,Minnesota55103-2088;orbycalling(651)296–
7460or(800)652–9026.
45
NotestotheFinancialStatements
December31,2014 CITYOFMONTICELLO
B.FundingPolicy
MinnesotaStatutes,Chapter353setstheratesforemployerandemployee
contributions.ThesestatutesareestablishedandamendedbytheState
Legislature.Thecitymakesannualcontributionstothepensionplansequalto
theamountrequiredbystatestatutes.GERFBasicPlanmembersand
CoordinatedPlanmemberswererequiredtocontribute9.1percentand6.25
percent,respectively,oftheirannualcoveredsalaryin2014.PEPFFmembers
wererequiredtocontribute10.2percentoftheirannualcoveredsalaryin2014.
In2014,thecitywasrequiredtocontributethefollowingpercentagesofannual
coveredpayroll:11.78percentforBasicPlanmembers,7.25percentfor
CoordinatedPlanmembers,and15.3percentforPEPFFmembers.
ContributionrateswillincreaseJanuary1,2015intheCoordinatedPlan(6.5%
formembersand7.5%foremployers)andthePEPFF(10.8percentfor
membersand16.2percentforemployers).
Thecity’scontributionsforthepastthreeyearsendingDecember31,2014,
2013,and2012were$241,170,$241,157,and$256,660,respectively.The
City’scontributionswereequaltothecontractuallyrequiredcontributionsfor
eachyearassetbystatestatutes.
NOTE9.CITYOFMONTICELLOFIRERELIEFASSOCIATION
A.PlanDescription
ThecitycontributestotheCityofMonticelloFireReliefAssociation(the
Association),asingleemployerretirementsystemthatactsasacommon
investmentmanagerandadministratorforthecity’sfirefighters.Allactive
membersofthefiredepartmentaremembersoftheAssociation.The
Associationissuesapubliclyavailablefinancialreportthatincludesfinancial
statementsandrequiredsupplementaryinformation.Acopyofthereportmaybe
obtainedatMonticelloCityHall.
UponapprovalbytheBoardofTrustees,lumpsumretirementbenefitsareeither
paidordeferredasfollows:
Eachmemberwhoisatleast50yearsofage,hasretiredfromthefire
department,hasservedatleast10yearsofactiveservicewithsuch
departmentbeforeretirementandhasbeenamemberoftheAssociationin
goodstandingatleast10yearspriortosuchretirement,shallbeentitledto
alumpsumservicepensionintheamountof$2,850foreachyearof
servicebutnotexceedingthemaximumamountperyearofservice
allowedbylawfortheminimumaverageamountofavailablefinancingper
firefighterasprescribedbylaws.Ayearofservicemaybeproratedto
twelvemonthlyslices,ifafullyearofactiveserviceisnotreached.
IfamemberoftheAssociationshallbecomepermanentlyortotally
disabled,theAssociationshallpaythesumof$2,850foreachyearthe
memberwasanactivememberoftheAssociation.Ifamemberwho
receivedadisabilitypensionsubsequentlyrecoversandreturnstoactive
duty,thedisabilitypensionisdeductedfromtheservicepensionas
approvedbytheBoardofTrustees.
AccordingtothebylawsoftheAssociationandpursuanttoMinnesota
Statutes,memberswhoretirewithlessthan20yearsofserviceandhave
reachedtheageof50yearsandhavecompletedatleast10yearsof
activemembershipareentitledtoareducedservicepensionnotto
exceedtheamountcalculatedbymultiplyingthemember’sservice
pensionforthecompletedyearsofservicetimesanapplicable
nonforfeitablepercentage.
Duringthetimeamemberisondeferredvestedpension(notyetreached
age50),theywillearninterestonthedeferredbenefitamountatarate
equaltotheactualtimeweightedtotalrateofreturnasreportedbythe
MinnesotaStateAuditor’sOffice,uptofivepercent,compounded
annually.Adeferredvestedmemberwillnotbeeligiblefordisability
benefits.
B.FundingPolicy
MinnesotaStatutes§69.772setstheminimumcontributionrequirementfor
thecityonanannualbasis,includingstateaidpassedthroughthecity.These
statutesareestablishedandamendedbytheStateLegislature.The
Associationiscomprisedofvolunteers,andnomembercontributionis
required.
C.Contributions
ContributionsbythecityaredeterminedinaccordancewithMinnesota
Statutesasfollows:
•Normalcostfornextyear(increaseinpensionbenefitobligation)
•Plusestimatedexpensesfornextyearand10percentofany
deficits
•Lessanticipatedincomenextyearand10percentofanysurplus
46
NotestotheFinancialStatements
December31,2014 CITYOFMONTICELLO
ThestateofMinnesotacontributesamortizationaid,or2percentfireaid,in
accordancewithstatestatuterequirements.Planmembersarenotrequiredto
contributetothePlan.TheStateLegislaturemayamendcontribution
requirementsofthecityandstate.Municipalcontributionsaredeterminedbythe
preparationofstatemandatedSchedulesIandII,whichmustbecertifiedtothe
citybyAugust1oftheprecedingcalendaryear.
Three-yeartrendinformationforthepensionplanisasfollows:
Three-YearTrendInformation 2014 2013 2012
Statutoryrequiredcontribution(SRC)108,186$109,594$74,221$
Contributionmade
City –––
Stateaid–pass-throughaid 108,186 109,594 74,221
Netpensionobligation –––
Percentagecontributed 100%100%100%
C.FundingStatus
Additionalinformationregardingstatutoryassumptionsandvaluationmethods
areoutlinedbelow:
SRCFormvaluationdate August1,2014
Statutoryassumptions
Administrationexpenseincrease 3.5%
Investmentrateofreturn 5.0%
2014stateaidcontribution 100.0%
Amortizationofpensionbenefitsurplus(deficit)10.0%
Thefundingstatusoftheplanforthelastthreeyearsareasfollows:
Statutory
ValuationDate–StatutoryValue Accrued Funded Funded
December31,ofAssets Liability(SAL)(Unfunded)SAL Ratio
2014 1,053,739$924,403$129,336$114.0%
2013 1,114,949$965,425$149,524$115.5%
2012 1,046,960$1,031,472$15,488$101.5%
TheScheduleofFundingProgressimmediatelyfollowingthenotestobasic
financialstatementspresentsmulti-yeartrendinformationaboutwhetherthe
statutoryvalueofplanassetsisincreasingordecreasingovertimerelativeto
thestatutoryaccruedliabilitiesforbenefits.
NOTE10.OTHERPOST-EMPLOYMENTBENEFITS(OPEB)PLAN
A.PlanDescription
Thecityprovidespost-employmentinsurancebenefitstocertaineligible
employeesthroughthecity’sOPEBPlan,asingle-employerdefinedbenefit
planadministeredbythecity.Allpost-employmentbenefitsarebasedon
contractualagreementswithemployeegroups.TheRetireeHealthPlandoes
notissueapubliclyavailablefinancialreport.Thesecontractualagreements
donotincludeanyspecificcontributionorfundingrequirements.These
benefitsaresummarizedasfollows:
Post-EmploymentInsuranceBenefits –Allretireesofthecityhavethe
optionunderstatelawtocontinuetheirmedicalinsurancecoverage
throughthecityfromthetimeofretirementuntiltheemployeereachesthe
ageofeligibilityforMedicare.Formembersofallemployeegroups,the
retireemustpaythefullpremiumtocontinuecoverageformedicaland
dentalinsurance.
Thecityislegallyrequiredtoincludeanyretireesforwhomitprovides
healthinsurancecoverageinthesameinsurancepoolasitsactive
employees,whetherthepremiumsarepaidbythecityortheretiree.
Consequently,participatingretireesareconsideredtoreceivea
secondarybenefitknownasan“implicitratesubsidy.”Thisbenefitrelates
totheassumptionthattheretireeisreceivingamorefavorablepremium
ratethantheywouldotherwisebeabletoobtainifpurchasinginsurance
ontheirown,duetobeingincludedinthesamepoolwiththecity’s
youngerandstatisticallyhealthieractiveemployees.
B.FundingPolicy
Therequiredcontributionisbasedonprojectedpay-as-you-gofinancing
requirements,withadditionalamountstopre-fundbenefitsasdetermined
annuallybythecity.
47
NotestotheFinancialStatements
December31,2014 CITYOFMONTICELLO
C.AnnualOPEBCostandNetOPEBObligation
Thecity’sannualOPEBcost(expense)iscalculatedbasedontheARCofthe
city,anamountdeterminedonanactuariallydeterminedbasisinaccordance
withtheparametersofGASBStatementNos.43and45.TheARCrepresentsa
levelfundingthat,ifpaidonanongoingbasis,isprojectedtocovernormalcosts
eachyearandamortizeanyunfundedactuarialliabilities(orfundingexcess)
overaperiodnottoexceed30years.Thefollowingtableshowsthecomponents
ofthecity’sannualOPEBcostfortheyear,theamountactuallycontributedto
theplan,andthechangesinthecity’snetOPEBobligationtotheplan:
ARC 39,276$
InterestonnetOPEBobligation 10,224
AdjustmenttoARC (14,782)
AnnualOPEBcost(expense)34,718
Lesscontributionmade 6,761
IncreaseinnetOPEBobligation 27,957
NetOPEBobligation–beginningofyear 255,604
NetOPEBobligation–endofyear 283,561$
Thecity’sannualOPEBcost,thepercentageofannualOPEBcostcontributedto
theplan,andthenetOPEBobligationforthelastthreeyearsareasfollows:
Percentage
Beginning ofAnnual
Fiscal OPEB Annual EmployerOPEBCostNetOPEB
YearEnded ObligationOPEBCostContributionContributedObligation
January1,2012 182,507$56,654$23,498$41.5%215,663$
January1,2013 215,663$57,761$17,820$30.9%255,604$
January1,2014 255,604$34,718$6,761$19.5%283,561$
D.FundedStatusandFundingProgress
AsofJanuary1,2014,themostrecentactuarialvaluationdate,theplanwas
zeropercentfunded.Theactuarialaccruedliabilityforbenefitswas$265,486
andtheactuarialvalueofassetswas$0,resultinginanunfundedactuarial
accruedliability(UAAL)of$265,486.Thecoveredpayroll(annualpayrollof
activeemployeescoveredbytheplan)was$3,914,601,andtheratioofthe
UAALtothecoveredpayrollwas6.78percent.
Actuarialvaluationsofanongoingplaninvolveestimatesofthevalueof
reportedamountsandassumptionsabouttheprobabilityoccurrenceofevents
farintothefuture.Examplesincludeassumptionsaboutfutureemployment,
mortality,andthehealthcarecosttrend.Amountsdeterminedregardingthe
fundedstatusoftheplanandARCoftheemployeraresubjecttocontinual
revisionasactualresultsarecomparedwithpastexpectationsandnew
estimatesaremadeaboutthefuture.TheScheduleofFundingProgress
immediatelyfollowingthenotestobasicfinancialstatementspresentsmulti-
yeartrendinformationaboutwhethertheactuarialvalueofplanassetsis
increasingordecreasingovertimerelativetotheactuarialaccruedliabilities
forbenefits.
E.ActuarialMethodsandAssumptions
Projectionsofbenefitsforfinancialreportingpurposesarebasedonthe
substantiveplan(theplanasunderstoodbytheemployerandtheplan
members)andincludethetypesofbenefitsprovidedatthetimeofeach
valuationandthehistoricalpatternofsharingofbenefitcostsbetweenthe
employerandplanmemberstothatpoint.Theactuarialmethodsand
assumptionsusedincludetechniquesthataredesignedtoreducetheeffects
ofshort-termvolatilityinactuarialaccruedliabilitiesandtheactuarialvalueof
assets,consistentwiththelong-termperspectiveofthecalculations.
IntheJanuary1,2014actuarialvaluation,theprojectedunitcreditactuarial
costmethodwasused.Theactuarialassumptionsincluded:a4.0percent
investmentrateofreturn(netofadministrativeexpenses)basedonthecity’s
owninvestments;anannualhealthcarecosttrendrateof10.0percentinitially,
reducedbydecrementstoanultimaterateof5.0percentafter10yearsfor
medicalinsurance.TheassumptionsuseddidnotincludeOPEBinflation
increases.ThecityhaschosentoamortizetheentireUAALasaleveldollar
amountovera30yearopenperiod.Thismethodwillre-amortizetheUAAL
eachyearover30years.Absentactuarialgains,theUAALwillneverbefully
recognizedunderthismethod.
48
NotestotheFinancialStatements
December31,2014 CITYOFMONTICELLO
NOTE11.FUNDBALANCES
Classifications
AtDecember31,2014,asummaryofthecity’sgovernmentalfundbalanceclassificationsareasfollows:
Economic Debt Park
General Community Development Service Capital Pathway Nonmajor
Fund Center Authority Fund Projects Dedication Funds Total
Nonspendable
Prepaiditems 126,327$17,925$8,336$–$–$–$1,737$154,325$
Landheldforresale ––––1,787,089 ––1,787,089
Totalnonspendable 126,327 17,925 8,336 –1,787,089 –1,737 1,941,414
Restricted
Debtservice –––3,919,070 –––3,919,070
Economicdevelopment ––1,098,621 –––1,105,077 2,203,698
Perpetualcare ––––––30,312 30,312
Taxincrement ––4,300,369 ––––4,300,369
Totalrestricted ––5,398,990 3,919,070 ––1,135,389 10,453,449
Assigned
Capitalimprovements ––––1,108,530 –3,547,634 4,656,164
Economicdevelopment ––1,504,348 ––––1,504,348
Communitycenter
operations –422,899 –––––422,899
Parkimprovements –––––738,333 –738,333
Totalassigned –422,899 1,504,348 –1,108,530 738,333 3,547,634 7,321,744
Unassigned 4,204,731 ––––––4,204,731
Total 4,331,058$440,824$6,911,674$3,919,070$2,895,619$738,333$4,684,760$23,921,338$
SpecialRevenueFunds
49
NotestotheFinancialStatements
December31,2014 CITYOFMONTICELLO
NOTE12.RISKMANAGEMENTANDLITIGATION
Thecityisexposedtovariousrisksoflossesrelatedtotorts;theftof,damageto,
anddestructionofassets;errorsandomissions;injuriestoemployees;and
naturaldisasters.Forthepastseveralyears,thecityhasobtainedinsurance
coveragefromvarioustrustsadministeredbytheLeagueofMinnesotaCities.
Additionally,thecityhaseffectivelymanagedriskthroughvariousemployee
educationandpreventionprograms.
Allriskmanagementactivitiesareaccountedforintheappropriatefund.
Expendituresandclaimsarerecognizedwhenitisprobablethatalosshas
occurred,theamountofthelosscanbereasonablyestimated,andtheloss
amountexceedsinsurancecoverage.Indeterminingclaims,eventsthatmight
createclaims,butforwhichnonehavebeenreported,areconsidered.
Thecityattorneyestimatesthattheamountofactualorpotentialclaimsagainst
thecityasofDecember31,2014willnotmateriallyaffectthefinancialcondition
ofthecity.
WorkerscompensationcoverageisprovidedthroughtheLeagueofMinnesota
CitiesInsuranceTrust(LMCIT).Thisisagroupself-insuredworkers’
compensationplan.NearlyeverymunicipalityinMinnesotaparticipatesinthe
plan.Thecityhasneverhadtocontributeanyadditionalfundsbeyondthe
annualstandardpremiumanddeductibles,whichis$1,000peroccurrence.The
city’sannualpremiumreflectsabaseratemultipliedbyanexperience
modificationof76%.
Thecityprovideshealthbenefitcoveragetoallfull-timeemployeesandcertain
part-timeemployeeswhomeetpersonnelpolicysetcriteria.Thecitypaysa
portionofthepremium,whichissetannuallybycouncilaction,andisnot
obligatedtomakeanyotherpayments.
Thecityalsopurchasesproperty,vehicle,liabilityandvariousotherinsurance
coveragesfromtheLMCIT.Thestandarddeductibleformostclaimsis$1,000.
Statestatutesetstortlimitsformostliabilityclaimsat$500,000perindividual
and$1,500,000forallclaimantsforoneincident.Annually,thecouncilcanwaive
thetortlimits,buthaschosennottowithoutexception.Thecityperiodically
receivesadividendfromLMCITandhasneverhadtocontributeadditionalfunds
beyondpremiumsanddeductibles.
Therewerenosignificantreductionsininsurancecoveragesfromtheprevious
yearandtherewerenosettlementsinexcessofinsurancecoverageineachof
thepastthreeyears.
NOTE13.SPECIALITEM:LEGALSETTLEMENTWITHREVENUE
BONDHOLDERSRESULTINGINGAINONEXTINGUISHMENTOF
DEBT
OnJune6,2012,thecitynotifiedthetrusteeforthe$26,445,000Monticello
TelecommunicationsRevenueBonds,Series2008thatitwouldnolonger
makemonthlysinkingfundpaymentsfromsupplementalsources.Atechnical
defaultoccurredonJuly1,2012,whenthecityfailedtomakethesinkingfund
payment.OnDecember1,2012,thefirstpaymentdefaultoccurred,asthe
trusteeoptednottotapthe$2.3millioninthebondreservefundsinorderto
makean$882,669interestpaymentdueonthatdate.Asecondnon-payment
defaultoccurredonJune1,2013,whenan$882,669interestand$85,000
principalpaymentwasnotmade.Athirdnon-paymentdefaultoccurredon
December1,2013,whenan$879,906interestpaymentwasnotmade.
Underthethreatoflitigationfrombondholders,thecityenteredintoatolling
agreementwiththetrusteeonApril1,2013inordertopermittimeforgood
faithnegotiationstowardasettlementagreement.OnOctober2,2013,thecity
andtrustee,onbehalfofbondholders,enteredintoasettlementagreement
wherebythecitywouldpaya$5.75millionsettlement(21.7percentoforiginal
par)inexchangeforreleasefromallfuturedebtservicerequirementsonthe
bonds,releasefromanyfutureclaimsfrombondholders,andtheabilityto
continuetoownandoperatethetelecommunicationsenterprise.The
settlementagreementreceivedapprovalbystateandfederalcourtsin2014.
Thecitysoldtax-supportedgeneralobligationsbondsinDecember2014and
paidthesettlementamountpriortoyearend.
Theextinguishmentofdebtresultedina$20,990,451FiberOpticsFundgain,
whichisreportedasaspecialitemintheStatementofActivitiesandthe
StatementofRevenues,ExpensesandChangesinNetPosition–Proprietary
Funds.Thegainiscalculatedbysubtractingthe$5.75millionsettlementand
amountsheldintrustaccountsfromtheparvalueofbondsoutstandingplus
accruedinterestpayable.
Priortofederalcourtapproval,bondholdershadtheoptiontooptoutofthe
agreementandpursuedamagesindependently.Onebondholderoptedoutof
thesettlement.Theparvalueofbondsownedbytheoptingoutpartyequaled
$20,000or.076%oftheoriginalissueamount.Thepotentialremainingliability
isimmaterialanditisnotreportedinthefinancialstatements.
50
NotestotheFinancialStatements
December31,2014 CITYOFMONTICELLO
NOTE14.INTERFUNDTRANSFERS
InterfundtransfersfortheyearendedDecember31,2014consistedofthe
following:
TransfersIn TransfersOut
Governmentalfunds:
GeneralFund -$293,000$
CommunityCenter 50,000 1,040,000
EconomicDevelopment 93,000 218,353
ParkandPathwayDedication 664,500 -
DebtService 3,906,885 5,783,732
CapitalProjects 200,000 664,500
Nonmajorgovernmental -326,300
Totalgovernmentalfunds 4,914,385 8,325,885
Enterprisefunds:
Water -631,560
Sewage -1,690,672
Liquor -600,000
FiberOptics 6,383,732 -
DeputyRegistrar -50,000
Totalenterprisefunds 6,383,732 2,972,232
Total 11,298,117$11,298,117$
Thefollowingschedulereflectseachfundtransfer:
InFund OutFund Amount
CommunityCenter DeputyRegistrar 50,000$(1)
EconomicDevelopment General 93,000 (2)
CapitalProjects 200,000 (3)
ParkandPathwayDedication CapitalProjects 664,500 (4)
DebtService CommunityCenter 1,040,000 (5)
EconomicDevelopment 218,353 (5)
Water 631,560 (5)
Sewage 1,690,672 (5)
Stormwater 326,300 (5)
FiberOptics Liquor 600,000 (6)
DebtService 5,783,732 (7)
Total 11,298,117$
(1)Transferforresurfacingcommunitycentergymfloor.
(2)Annualtransfertosubsidizefundoperations.
(3)Transferforcommunicationtowerconstruction.
(4)Transferforlandacquisitionandrelatedexpenditures.
(5)Transferforprincipalandinterestpaymentsonvariousdebtissues.
(6)Transfertosubsidizefundoperatingandcapitalexpenditures.
(7)Bondissueproceedspaidinlegalsettlementwithrevenuebondholders.
51
(Thispageleftblankintentionally)
52
REQUIRED SUPPLEMENTARY INFORMATION
CITYOFMONTICELLO
RequiredSupplementaryInformation
SchedulesofFundingProgress
Statutory Statutory (Unfunded)
Valuation Valueof Accrued Funded Funded
Date PlanAssets Liability(SAL)SAL Ratio
2009 1,010,161$1,153,913$(143,752)$87.5%
2010 1,136,892 1,190,292 (53,400)95.5%
2011 1,127,049 1,220,891 (93,842)92.3%
2012 1,046,960 1,031,472 15,488 101.5%
2013 1,114,949 965,425 149,524 115.5%
2014 1,053,739 924,403 129,336 114.0%
Unfunded Unfunded
Actuarial Actuarial Actuarial Actuarial Liabilityasa
Valuation Accrued Valueof Accrued Funded Covered Percentage
Date Liability PlanAssets Liability Ratio Payroll ofPayroll
January1,2008 302,787$-$302,787$--%3,080,457$9.83%
January1,2011 362,290 -362,290 --%3,108,685 11.65%
January1,2014 265,486 -265,486 --%3,914,601 6.78%
Note:TheMonticelloVolunteerFiremen'sReliefAssociationiscomprisedofvolunteers;therefore
therearenopayrollexpenditures(i.e.therearenocoveredpayrollpercentagecalculations).
MonticelloFireDepartmentReliefAssociation
CityofMonticelloOtherPost-EmploymentBenefitsPlan
53
CITYOFMONTICELLO
ScheduleofRevenues,ExpendituresandChangesinFundBalance
BudgetandActual-GeneralFund
YearEndedDecember31,2014
OrginalandFinal Variancewith
Budget Actual FinalBudget
Revenues:
Propertytaxes 5,497,000$5,507,285$10,285$
Franchiseandothertaxes 236,500 237,173 673
Licensesandpermits 273,180 378,810 105,630
Intergovernmental 289,177 320,691 31,514
Chargesforservices 261,698 319,477 57,779
Finesandforfeitures 100 1,900 1,800
Specialassessments 300 22,808 22,508
Investmentearnings 130,800 150,754 19,954
Otherrevenues 71,245 180,104 108,859
Totalrevenues 6,760,000 7,119,002 359,002
Expenditures:
Current
Generalgovernment
Mayorandcouncil 53,925 52,181 (1,744)
Cityadministration 294,406 273,993 (20,413)
Elections 37,573 41,835 4,262
Finance 398,896 385,662 (13,234)
Audit 41,000 53,541 12,541
Cityassessing 51,915 49,832 (2,083)
Legal 37,000 29,303 (7,697)
Humanresources 105,820 90,565 (15,255)
Planning&zoning 200,005 220,080 20,075
Informationtechnologyservices 47,845 33,759 (14,086)
Cityhall 217,364 205,770 (11,594)
Prairiecenterbuilding 20,785 14,409 (6,376)
Publicsafety
Lawenforcement 1,098,726 1,098,403 (323)
Fire&rescue 263,610 306,780 43,170
Firerelief 75,000 108,186 33,186
Buildinginspections 284,605 266,544 (18,061)
Civildefense 3,836 1,660 (2,176)
Animalcontrol 49,022 49,439 417
NationalGuard 22,250 14,061 (8,189)
(continued)
54
CITYOFMONTICELLO
ScheduleofRevenues,ExpendituresandChangesinFundBalance
BudgetandActual-GeneralFund
YearEndedDecember31,2014 (continued)
OrginalandFinal Variancewith
Budget Actual FinalBudget
Expenditures(continued):
Publicworks
Publicworksadministration 119,290$122,151$2,861$
Engineering 136,916 195,841 58,925
Publicworksinspecitons 94,028 36,867 (57,161)
Streets&alleys 875,150 735,629 (139,521)
Ice&snow 237,136 308,387 71,251
Shop&garage 190,583 177,644 (12,939)
Stormwater 33,140 16,842 (16,298)
Parkinglots 9,303 3,814 (5,489)
Streetlighting 222,500 195,695 (26,805)
Sanitation
Refuseandrecyclingcollection 521,397 517,956 (3,441)
Transit
Busservice 3,000 10,000 7,000
Recreationandculture
Communitycelebrations 3,300 688 (2,612)
Seniorcenter 97,022 97,547 525
Parkoperations 696,835 570,639 (126,196)
Parkballfields 32,800 18,149 (14,651)
Shadetree 52,069 68,891 16,822
Library 38,948 36,764 (2,184)
Totalexpenditures 6,667,000 6,409,507 (257,493)
Excess(deficiency)ofrevenuesoverexpenditures 93,000 709,495 616,495
Otherfinancingsources(uses)
Transfersout (93,000)(293,000)(200,000)
Totalotherfinancingsources(uses)(93,000)(293,000)(200,000)
Netchangeinfundbalance -416,495 416,495
Fundbalanceatbeginningofyear 3,914,563 3,914,563 -
Fundbalanceatendofyear 3,914,563$4,331,058$416,495$
55
CITYOFMONTICELLO
ScheduleofRevenues,ExpendituresandChangesinFundBalance
BudgetandActual-CommunityCenterFund
YearEndedDecember31,2014
OrginalandFinal Variancewith
Budget Actual FinalBudget
Revenues:
Propertytaxes 1,390,000$1,388,404$(1,596)$
Chargesforservices 1,364,500 1,323,410 (41,090)
Investmentearnings 2,500 (19,044)(21,544)
Otherrevenues 8,000 22,993 14,993
Totalrevenues 2,765,000 2,715,763 (49,237)
Expenditures:
Current
Recreationandculture
Communitycenteroperations 1,537,090 1,430,279 (106,811)
Communitycenterprogramming 212,850 108,386 (104,464)
Ballfields 25,060 17,478 (7,582)
Totalexpenditures 1,775,000 1,556,143 (218,857)
Excess(deficiency)ofrevenuesoverexpenditures 990,000 1,159,620 169,620
Otherfinancingsources(uses)
Transfersin 50,000 50,000 -
Transfersout (1,040,000)(1,040,000)-
Totalotherfinancingsources(uses)(990,000)(990,000)-
Netchangeinfundbalance -169,620 169,620
Fundbalanceatbeginningofyear 271,204 271,204 -
Fundbalanceatendofyear 271,204$440,824$169,620$
56
CITYOFMONTICELLO
ScheduleofRevenues,ExpendituresandChangesinFundBalance
BudgetandActual-EconomicDevelopmentAuthorityFund
YearEndedDecember31,2014
OrginalandFinal Variancewith
Budget Actual FinalBudget
Revenues:
Propertytaxes 671,494$826,363$154,869$
Chargesforservices 1,000 4,128 3,128
Investmentearnings 106,938 168,282 61,344
Otherrevenues 95,476 7,513 (87,963)
Totalrevenues 874,908 1,006,286 131,378
Expenditures:
Current
Economicdevelopment
Generaloperations 114,000 120,242 6,242
Landheldforresaleadjustment 71,066 71,066
Developmentalactivities 328,604 893,256 564,652
Totalexpenditures 442,604 1,084,564 641,960
Excess(deficiency)ofrevenuesoverexpenditures 432,304 (78,278)(510,582)
Otherfinancingsources(uses)
Transfersin 93,000 93,000 -
Transfersout (278,353)(218,353)60,000
Totalotherfinancingsources(uses)(185,353)(125,353)60,000
Netchangeinfundbalance 246,951 (203,631)(450,582)
Fundbalanceatbeginningofyear 7,115,305 7,115,305 -
Fundbalanceatendofyear 7,362,256$6,911,674$(450,582)$
57
NotestotheRequiredSupplementaryInformation
December31,2014 CITYOFMONTICELLO
BudgetaryInformation
Thecityfollowstheseproceduresinestablishingthebudgetarydatareflectedin
thebasicfinancialstatements:
A.PriortoSeptember1,thecityadministratorsubmitstothecitycouncila
proposedoperatingbudgetforthefiscalyearcommencingthefollowing
January1.Theoperatingbudgetincludesproposedexpendituresand
themeansoffinancingthem.Thecitycounciladoptstheproposed
budgetasamendedandadjustedbythecitycouncilandcertifiesthe
proposedpropertytaxlevytothecountyauditoraccordingtoMinnesota
Statutes.
B.Publichearingsareconductedatthecitycouncil’schambersinthe
MonticelloCommunityCenter.
C.OnorbeforeDecember28,thefinalbudgetislegallyenactedbycity
councilresolutionandthefinalpropertytaxlevyiscertifiedtothecounty
auditor.
D.Managementisauthorizedtotransferbudgetedamountsbetween
departmentswithinafund;however,anyrevisionsthatalterthetotal
expendituresofanyfundmustbeapprovedbythecitycouncil.
E.ThecityhaslegallyadoptedbudgetsfortheGeneralFundandmajor
specialrevenuefunds.Expendituresmaynotlegallyexceedbudgeted
appropriationsatthetotalfundlevel.Monitoringofbudgetsis
maintainedatthedepartmentlevel.Allamountsoverbudgethavebeen
approvedbythecitycouncilthroughthedisbursementprocess.Thecity
isnotlegallyrequiredtoadoptanannualbudgetforthenonmajor
specialrevenuefunds,theDebtServiceFund,andtheCapitalProjects
Funds.Project-lengthfinancialplansareadoptedfortheDebtService
andCapitalProjectsFunds.
F.Budgetsareadoptedonabasisconsistentwithaccountingprinciples
generallyacceptedintheUnitedStatesofAmerica.Budgetedamounts
areasoriginallyadoptedoramendedbythecitycouncil.Allannual
appropriationslapseatyear-end.
58
NONMAJOR GOVERNMENTAL FUNDS
NONMAJORGOVERNMENTALFUNDS
SPECIALREVENUEFUNDS areusedtoaccountforrevenuederivedfromspecifictaxesorotherearmarkedrevenuesources(otherthanfor
majorcapitalprojects)thatarerestrictedbylaworadministrativeactiontoexpendituresforspecifiedpurposes.
MinnesotaInvestmentFund -Establishedtoaccountfortheadministrationofloanstolocalbusinesseswhilefollowingstateandfederal
guidelines.
CemeteryFund –Establishedtoaccountfortheactivitiesofcemeteryoperations.Thecitymaintainstwocemeteries:RiversideandHillside.
CDBGRevitalizationFund –EstablishedtoaccountforfundingandactivitiesfortheCDBGRevitalizationGrant.
CAPITALPROJECTSFUNDS areusedtoaccountforresourcesusedfortheacquisitionandconstructionofcapitalassetsbythecity,exceptfor
thosefinancedbyproprietaryfunds.
StormSewerAccessFund –Thisfundwasestablishedtoaccountforfeescollectedfrombuildingpermitsfornewconstructionandlot
development.Thefeeswillfinancemajorimprovementstothecity’sstormsewersystem.
CityStreetReconstructionFund –Thisfundwasestablishedtoaccountforannualimprovementstothecity’sinfrastructurebasedona
reconstructionschedule.
StreetLightingFund –Thisfundwasestablishedtoaccountforactivitiesincorporatingstreetlightingintodesignatedareasthroughoutthecity.A
portionofthecity’selectricfranchisefeeisthemainrevenuesourceforthisfund.
CITYOFMONTICELLO
CombiningBalanceSheet
NonmajorGovernmentalFunds
December31,2014
CityStreet Street
Minnesota CDBG-StormSewer Recon-Lighting
Investment Cemetery Revitalization Access struction Improvement Total
ASSETS
Cashandinvestments 1,104,689$33,330$388$873,721$1,750,910$847,887$4,610,925$
Currenttaxesreceivable ----123 -123
Accountsreceivable -----74,993 74,993
Notesreceivable --240,144 ---240,144
Prepaiditems -1,737 ----1,737
Totalassets 1,104,689$35,067$240,532$873,721$1,751,033$922,880$4,927,922$
LIABILITIES
Liabilities:
Accountsandcontractspayable -$3,018$-$-$-$-$3,018$
Totalliabilities -3,018 ----3,018
DEFERREDINFLOWSOFRESOURCES
Unavailablerevenue-notesreceivable --240,144 ---240,144
Totaldeferredinflowsofresources --240,144 ---240,144
FUNDBALANCES
Specialrevenuefunds
Nonspendable -1,737 ----1,737
Restrictedforeconomicdevelopment 1,104,689 -388 ---1,105,077
Restrictedforperpetualcare -30,312 ----30,312
Capitalprojectfunds
Assignedforcapitalimprovements ---873,721 1,751,033 922,880 3,547,634
Totalfundbalances 1,104,689 32,049 388 873,721 1,751,033 922,880 4,684,760
Totalliabilities,deferredinflowsof
resources,andfundbalances 1,104,689$35,067$240,532$873,721$1,751,033$922,880$4,927,922$
SpecialRevenueFunds CapitalProjectFunds
59
CITYOFMONTICELLO
CombiningStatementofRevenues,ExpendituresandChanges
inFundBalances-NonmajorGovernmentalFunds
YearEndedDecember31,2014
CityStreet Street
Minnesota CDBG-StormSewer Recon-Lighting
Investment Cemetery Revitalization Access struction Improvement Total
Revenues:
Propertytaxes -$-$-$-$176$-$176$
Franchisetaxes -----86,976 86,976
Chargesforservices -37,465 -38,494 --75,959
Investmentearnings 53,471 1,258 20 39,638 84,752 43,620 222,759
Totalrevenues 53,471 38,723 20 78,132 84,928 130,596 385,870
Expenditures:
Current:
Publicworks ---292 --292
Recreationandculture -22,385 ----22,385
Economicdevelopment -56 ---56
Totalexpenditures -22,385 56 292 --22,733
Excess(deficiency)of
Revenuesoverexpenditures 53,471 16,338 (36)77,840 84,928 130,596 363,137
Otherfinancingsources(uses):
Transfersout ---(326,300)--(326,300)
Totalotherfinancingsources(uses)---(326,300)--(326,300)
Netchangeinfundbalance 53,471 16,338 (36)(248,460)84,928 130,596 36,837
Fundbalanceatbeginingofyear 1,051,218 15,711 424 1,122,181 1,666,105 792,284 4,647,923
Fundbalanceatendofyear 1,104,689$32,049$388$873,721$1,751,033$922,880$4,684,760$
SpecialRevenueFunds CapitalProjectFunds
60
INTERNAL SERVICE FUNDS
INTERNALSERVICEFUNDS
INTERNALSERVICEFUNDS areusedtoaccountforthefinancingofcentralizedservicestocitydepartmentsonacost-reimbursementbasis
(includingdepreciation).
CentralEquipmentFund –Thisfundwasestablishedtoaccountforequipmentpurchaseandrentaltovariousgovernmentalfunddepartments.
InformationTechnology(IT)ServicesFund –ThisfundwasestablishedtoaccountfortheaccumulationanddistributionofvariousITrelated
costs,includingcommunications,softwaresupport,capitalandnon-capitalequipment,andsoftwarepurchases.
CITYOFMONTICELLO
CombiningStatementofNetPosition
InternalServiceFunds
December31,2014
Central IT
Equipment Services Total
ASSETS
Currentassets:
Cashandinvestments 985,907$82,705$1,068,612$
Prepaiditems -94 94
Totalcurrentassets 985,907 82,799 1,068,706
Noncurrentassets:
Capitalassets:
Machineryandequipment 656,491 17,013 673,504
Totalcapitalassets 656,491 17,013 673,504
Lessaccumulateddepreciation (34,570)(5,034)(39,604)
Totalcapitalassets(net)621,921 11,979 633,900
Totalnoncurrentassets 621,921 11,979 633,900
TOTALASSETS 1,607,828 94,778 1,702,606
LIABILITIES
Currentliabilities:
Accountspayable 73,335 23,912 97,247
Accruedinterestpayable 1,382 -1,382
Duetoothergovernmentalunits -73 73
Bondspayableduewithinoneyear 60,000 -60,000
Totalcurrentliabilities 134,717 23,985 158,702
Noncurrentliabilities:
Bondspayable,netcurrentportion 840,000 -840,000
Totalnoncurrentliabilities 840,000 -840,000
TOTALLIABILITIES 974,717 23,985 998,702
NETPOSITION
Netinvestmentincapitalassets (278,079)11,979 (266,100)
Unrestricted 911,190 58,814 970,004
TOTALNETPOSITION 633,111$70,793$703,904$
61
CITYOFMONTICELLO
CombiningStatementofRevenues,ExpensesandChanges
inNetPosition-InternalServiceFunds
YearEndedDecember31,2014
Central IT
Equipment Services Total
Operatingrevenues:
Chargestootherfunds 111,900$252,708$364,608$
Totaloperatingrevenues 111,900 252,708 364,608
Operatingexpenses:
Materialsandsupplies -22,803 22,803
Otherservicesandcharges 28,362 195,916 224,278
Depreciation 24,494 3,403 27,897
Totaloperatingexpenses 52,856 222,122 274,978
Operatingincome(loss)59,044 30,586 89,630
Nonoperatingrevenues(expenses)
Investmentearnings 42,527 2,864 45,391
Interestexpense (6,992)(6,992)
Totalnonoperatingrevenues(expenses)35,535 2,864 38,399
Changeinnetposition 94,579 33,450 128,029
Netpositionatbeginningofyear 538,532 37,343 575,875
Netpositionatendofyear 633,111$70,793$703,904$
62
CITYOFMONTICELLO
CombiningStatementofCashFlows
InternalServiceFunds
YearEndedDecember31,2014
Central IT
Equipment Services Total
Cashflowfromoperatingactivities:
Cashreceivedfrominternalcustomers 111,900$252,708$364,608$
Cashpaidtosuppliersforgoodsandservices 44,973 (207,395)(162,422)
Netcashprovidedbyoperatingactivities 156,873 45,313 202,186
Cashflowsfromcapitalandrelatedfinancingactivities:
Acquisitionofcapitalassets (561,491)-(561,491)
Proceedsfromissuanceoflong-termdebt 515,000 -515,000
Principalpaymentsonlong-termdebt (60,000)-(60,000)
Interestandfiscalchargespaidonbonds (6,120)-(6,120)
Netcash(used)bycapitalandrelatedfinancingactivities (112,611)-(112,611)
Cashflowsfrominvestingactivities
Interestoninvestments 42,527 2,864 45,391
Netcashprovidedbyinvestingactivities 42,527 2,864 45,391
Increase(decrease)incashandcashequivalents 86,789 48,177 134,966
Cashandcashequivalents-January1 899,118 34,528 933,646
Cashandcashequivalents-December31 985,907$82,705$1,068,612$
Reconciliationofoperatingincome(loss)tonetcash
providedbyoperatingactivities:
Operatingincome(loss)59,044$30,586$89,630$
AdjustmentstoReconcileOperatingIncome(Loss)
toNetCashProvidedbyOperatingActivities:
Depreciation 24,494 3,403 27,897
Changesinassetsandliabilities:
Increaseinprepaiditems -(94)(94)
Increaseinaccountsandcontractspayable 73,335 11,345 84,680
Increaseinduetoothergovernmentunits -73 73
Netcashprovidedbyoperatingactivities 156,873$45,313$202,186$
Noncashinvesting,capital,andfinancingactivities:
Increase(decrease)infairvalueofinvestments 22,056$2,041$24,097$
63
(Thispageleftblankintentionally)
64
OTHER SUPPLEMENTARY SCHEDULES
CITYOFMONTICELLO
ScheduleofAssets,Liabilities,DeferredInflowsofResources,andFundBalances
DebtServiceActivities
December31,2014
Revenue
Bonds
2007A 2008B 2010A 2011A 2014A 2008
Improvement Sewer Improvement Refunding Bonds PublicProject Total
ASSETS
Cashandcashequivalents 547,724$879,156$586,678$1,516,432$169,152$1,799$3,700,941$
Receivables:
Currenttaxes 1,424 1,319 -588 --3,331
Deliquenttaxes 4,423 396 -1,782 --6,601
Currentspecialassessments 93,925 -43,322 646,698 --783,945
Deliquentspecialassessments 2,962 -12,743 1,433,896 --1,449,601
Deferredspecialassessments 393,994 -226,507 2,763,183 --3,383,684
Accountsreceivable ---215,800 --215,800
Notesreceivable ---400,000 --400,000
Totalassets 1,044,452$880,871$869,250$6,978,379$169,152$1,799$9,943,903$
LIABILITIES
Liabilities:
Accountsandcontractspayable 167 167 167 167 167 167 1,002
Totalliabilities 167 167 167 167 167 167 1,002
DEFERREDINFLOWSOFRESOURCES
Unavailablerevenue-propertytaxes 4,423 396 -1,782 --6,601
Unavailablerevenue-specialassessments 490,881 -282,572 4,843,777 --5,617,230
Unavailablerevenue-notesreceivable ---400,000 --400,000
Totaldeferredinflowsofresources 495,304 396 282,572 5,245,559 --6,023,831
FUNDBALANCES
Restrictedfordebtservice 548,981 880,308 586,511 1,732,653 168,985 1,632 3,919,070
Totalfundbalances 548,981 880,308 586,511 1,732,653 168,985 1,632 3,919,070
Totalliabilities,deferredinflows
ofresources,andfundbalances 1,044,452$880,871$869,250$6,978,379$169,152$1,799$9,943,903$
GeneralObligationBonds
65
CITYOFMONTICELLO
ScheduleofRevenues,ExpendituresandOtherFinancingSources(Uses)
DebtServiceActivities
YearEndedDecember31,2014
Revenue
Bonds
2007A 2008B 2010A 2011A 2014A 2008
Improvement Sewer Improvement Refunding Bonds PublicProject Total
Revenues:
Propertytaxes 539,672$499,697$-$222,866$-$-$1,262,235$
Specialassessments 378,594 -61,311 1,049,371 --1,489,276
Investmentearnings (4,309)21,686 26,608 51,357 778 561 96,681
Otherrevenue:
Other --3 200,000 --200,003
Totalrevenues 913,957 521,383 87,922 1,523,594 778 561 3,048,195
Expenditures:
Debtservice
Principal 527,000 894,000 320,000 2,680,000 -990,000 5,411,000
Interestandfiscalcharges 98,877 155,360 40,765 200,767 115,687 47,527 658,983
Totalexpenditures 625,877 1,049,360 360,765 2,880,767 115,687 1,037,527 6,069,983
Excess(deficiency)of
Revenuesoverexpenditures 288,080 (527,977)(272,843)(1,357,173)(114,909)(1,036,966)(3,021,788)
Otherfinancingsources(uses):
Generalobligationbondsissued ----6,080,000 -6,080,000
Discountongeneralobligationbonds ----(12,374)-(12,374)
Transfersin -857,337 239,595 1,769,953 -1,040,000 3,906,885
Transfersout ----(5,783,732)-(5,783,732)
Totalotherfinancingsources(uses)-857,337 239,595 1,769,953 283,894 1,040,000 4,190,779
Netchangeinfundbalance 288,080 329,360 (33,248)412,780 168,985 3,034 1,168,991
Fundbalanceatbeginingofyear 260,901 550,948 619,759 1,319,873 -(1,402)2,750,079
Fundbalanceatendofyear 548,981$880,308$586,511$1,732,653$168,985$1,632$3,919,070$
GeneralObligationBonds
66
CITYOFMONTICELLO
ScheduleofRevenues(Sources)andExpenditures(Uses)
GeneralFund
YearEndedDecember31,2014
2014 Variancewith
2011 2012 2013 Final 2014 Final
Actual Actual Actual Budget Actual Budget
Revenueandothersources-summary:
Propertytaxes 5,166,194$5,711,491$5,605,101$5,516,500$5,527,958$11,458$
Franchisetaxes 75,500 195,500 217,000 217,000 216,500 (500)
Specialassessments 3,550 10,349 22,351 300 22,808 22,508
Licenses&Permits 249,498 275,198 331,136 273,180 378,810 105,630
IntergovernmentalRevenue 268,936 301,895 372,632 289,177 320,691 31,514
ChargesforServices 399,545 312,807 281,138 261,698 319,477 57,779
Fines&Forfeitures 55,700 63,106 41,124 100 1,900 1,800
InvestmentEarnings 308,219 85,603 (52,134)130,800 150,754 19,954
MiscellaneousRevenue 128,740 406,167 169,997 71,245 180,104 108,859
InterfundTransfers -1,729 ----
TotalRevenues&OtherSources 6,655,882 7,363,845 6,988,345 6,760,000 7,119,002 359,002
Revenueandothersources-detail:
Taxes
Propertytax-current 5,092,937 5,420,093 5,505,158 5,497,000 5,483,145 (13,855)
Propertytax-delinquent 55,389 249,876 75,279 -24,140 24,140
Mobilehometax 14,508 12,790 13,362 14,500 17,575 3,075
Penaltiesandinterest-taxes 3,360 28,732 11,302 5,000 3,098 (1,902)
Franchisetaxes
Franchisetax-electric 75,000 195,000 216,500 216,500 216,500 -
Franchisetax-other 500 500 500 500 -(500)
Specialassessments
Assessmentforservices/projects 3,550 10,349 22,351 300 22,808 22,508
Licenses&Permits
Liquorlicense 51,726 50,290 50,320 50,280 44,612 (5,668)
Beerlicense 912 913 912 900 964 64
Otherbusinesslicenses&permits 4,403 4,673 3,476 3,500 3,707 207
Buildingpermits 179,749 207,574 260,981 212,000 315,466 103,466
Variance/conditionalusepermits 1,800 2,800 2,550 1,100 2,600 1,500
Drivewaypermits 150 75 50 150 25 (125)
Gradingpermits 5,073 --200 -(200)
Mobilehomepermits 190 380 475 200 95 (105)
Excavationpermits -1,250 3,050 -3,850 3,850
Right-of-waypermits -3,551 3,092 -3,158 3,158
Sign/bannerpermits 4,910 3,320 5,790 4,500 4,025 (475)
Animallicenses 585 372 440 350 308 (42)
IntergovernmentalRevenue
Homesteadcredit 8,708 -----
Peraincreaseaid 6,741 6,741 6,741 6,740 6,741 1
continued…
67
CITYOFMONTICELLO
ScheduleofRevenues(Sources)andExpenditures(Uses)
GeneralFund
YearEndedDecember31,2014 (continued)
2014 Variancewith
2011 2012 2013 Final 2014 Final
Actual Actual Actual Budget Actual Budget
Statehighwayaid-operating 96,957 109,379 107,173 101,737 111,280 9,543
Firedepartmentaid-operating 73,007 74,221 109,594 75,000 108,186 33,186
Policedepartmentaid-operating 60,700 59,062 65,767 60,700 63,205 2,505
Countyoperatinggrant-street/highway -41,370 38,579 15,000 -(15,000)
Countyoperatinggrant-civildefense 22,823 11,122 11,678 15,000 13,157 (1,843)
Countyoperatinggrant-recycling --33,100 15,000 18,122 3,122
ChargesforServices
Zoning/subdivisionfees 1,325 2,500 850 500 1,200 700
Saleofmapsandpublications 35 38 15 25 -(25)
Assessmentsearches 1,850 2,850 7,125 1,850 8,174 6,324
Blightnoticefee 7,575 350 2,200 -(1,650)(1,650)
Finalplatfee 175 100 50 -250 250
Planningadministrationfee 578 30,007 450 600 550 (50)
NSFfee 85 ---90 90
Inspection/constructionfees -451 861 -983 983
Inspectionfees-buildings 49,194 -----
Contractorlicensingfee 50 550 1,300 100 1,825 1,725
Fireprotectionsfees-townships 136,629 133,773 124,227 118,663 124,227 5,564
Fireemergencyresponsefee 3,354 7,000 4,250 3,500 4,883 1,383
Fire-otherfees 350 6,024 3,091 600 2,050 1,450
Blightmowingfees 6,027 682 1,865 1,000 (559)(1,559)
Rentalhousingfees 45,485 36,415 43,355 45,000 55,030 10,030
Animalcontrolfees 54,279 28,755 29,539 30,000 34,462 4,462
Investmentadministrationfee 26,761 -----
Miscellaneouspubicworks -186 --8,981 8,981
Treeandbrushremovalcharge 1,120 --1,000 2,200 1,200
Recyclingbinfee 334 485 -300 -(300)
Garbagefee-taxable 43,514 44,069 44,199 43,700 44,992 1,292
Garbagemiscellaneousfee 696 660 786 100 17,488 17,388
Garbagesurcharge-nottaxable 7,760 7,863 7,887 7,760 2,340 (5,420)
Field/Tourneyfees 5,234 3,250 3,906 2,500 4,019 1,519
Parkrentalfees 5,333 4,524 4,982 4,500 5,099 599
Developercostreimbursement 1,752 138 200 -2,843 2,843
Generalchargesforservices 50 2,137 ----
Fines&Forfeitures
Courtfines 55,615 48,768 39,399 ---
Animalimpoundfines 85 145 225 100 400 300
Liquorlicenseviolation -1,500 1,500 -1,500 1,500
Administrationoffensefines -12,693 ----
InvestmentEarnings
Investmentearnings 295,189 73,623 (62,833)120,000 145,211 25,211
continued…
68
CITYOFMONTICELLO
ScheduleofRevenues(Sources)andExpenditures(Uses)
GeneralFund
YearEndedDecember31,2014 (continued)
2014 Variancewith
2011 2012 2013 Final 2014 Final
Actual Actual Actual Budget Actual Budget
Interest-Andersonloan 3,332 2,748 1,954 2,100 -(2,100)
Interest-SwanRiverloan 9,698 9,232 8,745 8,700 5,543 (3,157)
MiscellaneousRevenue
Citypropertyrental 2,176 1,600 1,600 1,600 1,600 -
Billboardlandrental -32,023 19,888 12,400 20,146 7,746
Miscellaneouspark ----2,520 2,520
Lease-PrairieCenter 32,497 37,933 38,476 36,600 37,511 911
Lease-communicationtower ----8,000 8,000
Contributions 10,050 6,277 23,250 2,500 4,000 1,500
Saleofcityproperty 2,185 3,021 374 500 1,994 1,494
Saleoflockboxes 1,361 684 1,015 700 855 155
TreeSales ----5,600 5,600
Copies 79 381 -70 21 (49)
Refunds&reimbursables 39,796 76,892 44,100 10,000 55,030 45,030
Assessmentfeereimbursement 28,982 29,850 24,525 -24,675 24,675
Firecontributions ----11,400 11,400
Insuranceclaims/dividends -195,830 9,433 ---
Othermiscellaneous 11,614 21,676 7,336 6,875 6,752 (123)
OtherFinancingSources
Transfersfromotherfunds -1,729 ----
Totalrevenuesandothersources 6,655,882 7,363,845 6,988,345 6,760,000 7,119,002 359,002
Expendituresandotheruses-summary:
Generalgovernment 1,419,994 1,412,578 1,389,599 1,497,518 1,438,346 (59,172)
Publicsafety 1,784,025 1,784,357 1,844,833 1,797,049 1,845,073 48,024
Publicworks 1,656,622 1,702,395 1,700,161 1,918,046 1,792,870 (125,176)
Sanitation 495,693 500,037 505,996 521,397 517,956 (3,441)
Transit ---3,000 10,000 7,000
Recreationandculture 828,600 814,260 853,777 920,974 792,678 (128,296)
Generalunallocated 398,995 279,302 165,923 9,016 12,584 3,568
Transfersoutandotheruses 728,383 2,393,502 92,000 93,000 293,000 200,000
Totalexpendituresandotheruses 7,312,312 8,886,431 6,552,289 6,760,000 6,702,507 (57,493)
Expendituresandotheruses-divisions:
Generalgovernment
MayorandCouncil 52,078 51,988 53,696 53,925 52,181 (1,744)
CityAdministration 238,736 228,738 260,322 294,406 273,993 (20,413)
Elections 1,000 38,933 2,425 37,573 41,835 4,262
Finance 377,894 337,348 326,510 398,896 385,662 (13,234)
Audit 42,720 39,227 47,823 41,000 53,541 12,541
CityAssessing 49,032 49,600 49,664 51,915 49,832 (2,083)
Legal 42,491 40,275 46,905 37,000 29,303 (7,697)
continued…
69
CITYOFMONTICELLO
ScheduleofRevenues(Sources)andExpenditures(Uses)
GeneralFund
YearEndedDecember31,2014 (continued)
2014 Variancewith
2011 2012 2013 Final 2014 Final
Actual Actual Actual Budget Actual Budget
HumanResources 74,537 84,041 93,067 105,820 90,565 (15,255)
Planning&Zoning 173,918 163,629 182,753 200,005 220,080 20,075
InformationTechnologyServices 116,790 130,102 95,572 47,845 33,759 (14,086)
CityHall 223,887 233,602 215,507 208,348 193,186 (15,162)
PrairieCenterBuilding 26,911 15,095 15,355 20,785 14,409 (6,376)
Publicsafety
LawEnforcement 1,176,985 1,187,382 1,190,441 1,098,726 1,098,403 (323)
Fire&Rescue 195,801 207,778 222,141 263,610 306,780 43,170
FireRelief 72,647 74,221 109,594 75,000 108,186 33,186
BuildingInspections 245,272 248,376 251,007 284,605 266,544 (18,061)
CivilDefense 26,823 2,719 9,707 3,836 1,660 (2,176)
AnimalControl 45,829 49,594 47,426 49,022 49,439 417
NationalGuard 20,668 14,287 14,517 22,250 14,061 (8,189)
Publicworks
PublicWorksAdministration 181,639 176,457 113,882 119,290 122,151 2,861
Engineering 220,078 200,287 224,028 136,916 195,841 58,925
PublicWorksInspecitons 45,749 64,827 54,878 94,028 36,867 (57,161)
Streets&Alleys 615,836 655,170 689,046 875,150 735,629 (139,521)
Ice&Snow 173,842 133,193 210,552 237,136 308,387 71,251
Shop&Garage 185,191 219,646 186,741 190,583 177,644 (12,939)
Stormwater 16,553 51,468 12,064 33,140 16,842 (16,298)
ParkingLots 11,748 4,568 2,965 9,303 3,814 (5,489)
StreetLighting 205,986 196,779 206,005 222,500 195,695 (26,805)
Sanitation
RefuseCollection 495,693 500,037 505,996 521,397 517,956 (3,441)
Transit
Transitservices ---3,000 10,000 7,000
Recreationandculture
CommunityCelebrations 39 5,165 1,186 3,300 688 (2,612)
SeniorCenter 93,171 88,441 90,219 97,022 97,547 525
IceArena 75,000 75,000 75,000 ---
ParkOperations 561,078 533,537 572,985 696,835 570,639 (126,196)
ParkImprovements ------
ParkBallfields 18,546 29,419 25,517 32,800 18,149 (14,651)
ShadeTree 44,479 52,983 53,475 52,069 68,891 16,822
Library 36,287 29,715 35,395 38,948 36,764 (2,184)
Generalunallocated
Insurancesandother 398,995 279,302 165,923 9,016 12,584 3,568
Transfersoutandotheruses
Transfersout 728,383 2,393,502 92,000 93,000 293,000 200,000
Totalexpenditures&otheruses 7,312,312$8,886,431$6,552,289$6,760,000$6,702,507$(57,493)$
Revenueover/(under)expenditures (656,430)$(1,522,586)$436,056$-$416,495$416,495
70
STATISTICAL SECTION
STATISTICALSECTION
TheStatisticalSectionisincludedtoprovidedetaileddataonthephysical,economic,socialandpoliticalcharacteristicsofthereporting
government.Itisintendedtoprovidetheuserwithabroaderandmorecompleteunderstandingofthegovernmentanditsfinancialaffairsthanis
possiblefromthebasicfinancialstatementsandsupplementaryinformationincludedintheFinancialSection.
Page
Financialtrends
NetPositionbyComponent-LastTenFiscalYears 71
ChangesinNetPosition-LastTenFiscalyears 72
FundBalancesofGovernmentalFunds-LastTenFiscalYears 74
ChangesinFundBalancesofGovernmentalFunds-LastTenFiscalYears 75
GovernmentalFundsTaxRevenuesbySource-LastTenFiscalYears(modifiedaccrualbasis)76
GeneralGovernmentalTaxRevenuesbySource-Last10FiscalYears(accrualbasis)77
Revenuecapacity
TaxCapacityValueandEstimatedMarketValueofTaxableProperty-LastTenFiscalYears 78
PropertyTaxRates-AllDirectandOverlappingGovernments-LastTenFiscalYears 79
PropertyTaxLeviesandCollections-LastTenFiscalYears 80
PrincipalPropertyTaxpayers-CurrentYearandNineYearsAgo 81
WaterSoldbyCustomerType-LastTenFiscalYears 82
WaterandSewageUtilityRates-LastTenFiscalYears 83
Debtcapacity
RatiosofOutstandingDebtbyType-LastTenFiscalYears 84
RatiosofNetGeneralObligationBondedDebtOutstanding-LastTenFiscalYears 85
LegalDebtMarginInformation-LastTenFiscalYears 86
ComputationofDirectandOverlappingDebt 87
ScheduleofRevenueBondCoverage-LastTwoFiscalYears 88
Economicanddemographicinformation
Demographic&EconomicStatistics-LastTenFiscalYears 89
PrincipalEmployers-CurrentYearandNineYearsAgo 90
Operatinginformation
CityGovernmentEmployeesbyFunction/Program-LastTenFiscalYears 91
OperatingIndicatorsbyFunction-LastTenFiscalYears 92
CapitalAssetsStatisticsbyFunction-LastTenFiscalYears 94
CITYOFMONTICELLO
NetPositionbyComponent
LastTenFiscalYears
(accrualbasisofaccounting)
2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
Governmentalactivities
Netinvestmentin
capitalassets 7,009,622$7,009,622$12,476,536$27,584,763$33,712,370$31,901,676$38,242,040$40,525,009$44,268,757$48,253,810$
Restricted --31,517,792 22,074,427 17,688,193 18,337,866 16,894,936 13,061,044 18,118,070 10,453,449
Unrestricted 45,136,460 56,949,749 24,543,501 28,445,230 28,183,161 26,876,421 24,758,269 25,119,107 13,487,299 14,792,521
Totalgovernmentalnetposition 52,146,082$63,959,371$68,537,829$78,104,420$79,583,724$77,115,963$79,895,245$78,705,160$75,874,126$73,499,780$
Business-typeactivities
Netinvestmentin
capitalassets 35,077,391$35,749,380$33,971,151$31,375,890$29,910,696$28,556,355$25,031,043$23,698,091$20,496,832$42,117,264$
Restricted ---19,350 19,350 19,350 19,350 19,350 --
Unrestricted 4,740,491 5,437,867 6,441,470 4,529,830 2,846,018 6,363,148 6,901,353 7,642,046 6,463,638 9,121,952
Totalbusiness-typenetposition 39,817,882$41,187,247$40,412,621$35,925,070$32,776,064$34,938,853$31,951,746$31,359,487$26,960,470$51,239,216$
Primarygovernment
Netinvestmentin
capitalassets 42,087,013$42,759,002$46,447,687$58,960,653$63,623,066$60,458,031$63,273,083$64,223,100$64,765,589$90,371,074$
Restricted --31,517,792 22,093,777 17,707,543 18,357,216 16,914,286 13,080,394 18,118,070 10,453,449
Unrestricted 49,876,951 62,387,616 30,984,971 32,975,060 31,029,179 33,239,569 31,659,622 32,761,153 19,950,937 23,914,473
Totalprimarygovernment
netposition 91,963,964$105,146,618$108,950,450$114,029,490$112,359,788$112,054,816$111,846,991$110,064,647$102,834,596$124,738,996$
Note:Infiscalyears2013and2012,thecityhadachangeinaccountingprinciple,achangeinfundstructure,andpriorperiod
adjustments.Prioryearswerenotadjustedtoreflectthesechanges.
$-
$20
$40
$60
$80
$100
2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
Millions
PrimaryGovernmentNetPosition
Netinvestmentin
capitalassets
Restrictednet
position
Unrestrictednet
position
71
CITYOFMONTICELLO
ChangesinNetPosition
LastTenFiscalYears
(accrualbasisofaccounting)
Expenses 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
Governmentalactivities:
Generalgovernment 1,907,352 3,639,497 1,844,320 1,572,389 1,780,972 2,065,463 2,111,710 2,103,737 1,623,727 1,488,243
Publicsafety 1,551,098 2,856,573 1,693,116 1,792,351 2,849,272 1,766,712 1,788,595 1,819,378 1,884,981 1,880,193
Publicworks 5,990,719 5,318,865 4,559,460 4,634,167 3,827,501 3,579,291 4,838,544 5,045,729 5,163,461 5,223,345
Sanitation 492,446 474,045 509,208 514,208 547,160 534,903 495,693 500,037 487,268 517,956
Transit 10,000
Recreationandculture 2,244,446 2,766,014 2,703,227 2,729,950 2,855,682 2,636,088 1,753,197 2,719,730 2,875,260 2,882,127
Economicdevelopment 657,258 2,061,331 769,584 510,126 842,819 2,647,687 1,199,936 803,594 1,005,813 1,084,620
Interestandfiscalcharges 1,733,933 2,378,871 2,193,840 2,136,872 1,673,431 1,464,012 1,248,716 1,298,869 235,265 649,854
Totalgovernmentalactivitiesexpenses 14,577,252 19,495,196 14,272,755 13,890,063 14,376,837 14,694,156 13,436,391 14,291,074 13,275,775 13,736,338
Business-typeactivities
Waterutility 939,449 913,638 973,375 975,846 1,018,098 936,718 1,167,572 1,118,789 1,009,600 1,084,882
Sewageutility 2,017,993 2,095,124 2,000,610 2,085,485 2,074,447 2,495,976 2,340,555 2,480,657 2,466,660 2,762,357
Liquor 3,172,741 3,285,082 644,857 620,743 669,940 637,574 658,999 662,002 689,559 692,976
Fiberoptics ––84,594 1,590,237 2,792,813 3,815,377 5,702,480 5,228,428 5,240,871 2,919,170
Deputyregistrar ––––––––293,531 300,236
Totalbusiness-typeactivitiesexpenses 6,130,183 6,293,844 3,703,436 5,272,311 6,555,298 7,885,645 9,869,606 9,489,876 9,700,221 7,759,621
Totalprimarygovernmentexpenses 20,707,435$25,789,040$17,976,191$19,162,374$20,932,135$22,579,801$23,305,997$23,780,950$22,975,996$21,495,959$
ProgramRevenues
Governmentalactivities:
Chargesforservices:
Generalgovernment 683,599 974,186 695,117 523,228 443,976 491,304 521,182 619,992 147,244 180,145
Publicsafety 912,300 1,030,842 93,138 99,812 155,036 96,293 202,237 179,540 163,366 164,616
Publicworks 2,692,336 1,186,670 1,994,067 1,544,140 744,241 1,556,098 508,077 383,066 544,404 371,671
Sanitation 863,857 129,057 --167,119 165,387 52,304 53,077 16,653 48,385
Transit -
Recreationandculture 159,252 1,048,551 1,044,699 1,084,622 1,139,199 1,153,113 1,240,970 1,150,273 1,307,149 1,331,581
Economicdevelopment 146,715 115,616 6,768 15,875 155,769 -----
Operatinggrantsandcontributions 381,420 281,531 160,147 159,192 269,492 424,845 253,127 252,784 293,710 295,828
Capitalgrantsandcontributions 2,135,687 12,153,185 3,616,870 948,340 2,067,509 4,124,271 2,083,511 1,841,915 1,079,738 1,774,628
Totalgovernmentalactivities
programrevenues 7,975,166 16,919,638 7,610,806 4,375,209 5,142,341 8,011,311 4,861,408 4,480,647 3,552,264 4,166,854
Business-typeactivities:
Chargesforservices:
Waterutility 701,346 742,146 867,873 973,776 1,019,390 828,635 1,078,133 1,304,923 1,214,570 1,117,226
Sewageutility 969,996 1,043,208 1,196,983 1,307,064 1,371,776 1,470,537 1,712,058 1,850,919 1,981,491 2,081,660
Liquor 3,540,572 3,619,236 1,002,933 1,059,479 1,043,256 1,174,767 1,151,171 1,214,745 1,318,276 1,289,369
Fiberoptics –––––456,820 1,610,258 1,747,587 1,606,720 1,761,978
Deputyregistrar ––––––––456,285 497,798
Operatinggrantsandcontributions ––––––––––
Capitalgrantsandcontributions 4,310,691 2,188,675 482,412 106,787 –––––488,628
Totalbusiness-typeactivities
programrevenues 9,522,605 7,593,265 3,550,201 3,447,106 3,434,422 3,930,759 5,551,620 6,118,174 6,577,342 7,236,659
Totalprimarygovernment
programrevenues 17,497,771$24,512,903$11,161,007$7,822,315$8,576,763$11,942,070$10,413,028$10,598,821$10,129,606$11,403,513$
(continued)
72
CITYOFMONTICELLO
ChangesinNetPosition
LastTenFiscalYears
(accrualbasisofaccounting)
2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
Net(expense)/revenue:
Governmentalactivities (6,602,086)$(2,575,558)$(6,661,949)$(9,514,854)$(9,234,496)$(6,682,845)$(8,574,983)$(9,810,427)$(9,723,511)$(9,569,484)$
Business-typeactivities 3,392,422 1,299,421 (153,235)(1,825,205)(3,120,876)(3,954,886)(4,317,986)(3,371,702)(3,122,879)(522,962)
Totalprimarygovernmentnetexpense (3,209,664)$(1,276,137)$(6,815,184)$(11,340,059)$(12,355,372)$(10,637,731)$(12,892,969)$(13,182,129)$(12,846,390)$(10,092,446)$
GeneralRevenuesandOtherChangesinNetPosition
Governmentalactivities:
Taxes
Propertytaxes 7,476,106$7,253,560$7,242,838$8,450,599$8,821,568$8,260,705$8,451,149$8,746,348$8,927,164$9,219,737$
Franchisetaxes ––––48,517 371,258 341,362 339,518 320,640 357,409
Unrestrictedgrantsandcontributions 200,000 130,000 288,940 158,340 406,735 37,665 19,359 38,618 65,228 27,502
Investmentearnings 985,497 2,093,877 2,170,025 1,461,658 770,178 859,583 1,467,780 767,722 (189,128)784,347
Other ––––41,173 ––11,575 3,885 217,643
Gainonsaleofcapitalassets 2,799,703 4,619,629 528,193 233,326 366,961 442,091 354,501 540,272 489,782 -
Transfers 250,000 250,000 997,929 371,245 251,133 (5,774,257)713,655 (2,420,489)278,500 (3,411,500)
Totalgovernmentalactivities 11,711,306 14,347,066 11,227,925 10,675,168 10,706,265 4,197,045 11,347,806 8,023,564 9,896,071 7,195,138
Business-typeactivities
Investmentearnings 89,987 334,623 326,356 547,703 188,178 236,131 495,484 264,589 (117,175)399,757
Miscellaneous (25,576)27,100 62,664 136,356 42,360 125,326 1,555,509 100,687 65,468 –
Gainonextinguishmentofdebt 20,990,451
Transfers (250,000)(250,000)(997,929)(371,245)(251,133)5,774,257 (713,655)2,420,489 (278,500)3,411,500
Totalbusiness-typeactivities (185,589)111,723 (608,909)312,814 (20,595)6,135,714 1,337,338 2,785,765 (330,207)24,801,708
Totalprimarygovernment 11,525,717$14,458,789$10,619,016$10,987,982$10,685,670$10,332,759$12,685,144$10,809,329$9,565,864$31,996,846$
ChangesinNetPosition
Governmentalactivities 5,109,220$11,771,508$4,565,976$1,160,314$1,471,769$(2,485,800)$2,772,823$(1,786,863)$172,560$(2,374,346)$
Business-typeactivities 3,206,833 1,411,144 (762,144)(1,512,391)(3,141,471)2,180,828 (2,980,648)(585,937)(3,453,086)24,278,746
Totalprimarygovernment 8,316,053$13,182,652$3,803,832$(352,077)$(1,669,702)$(304,972)$(207,825)$(2,372,800)$(3,280,526)$21,904,400$
Note1:Thecitymadeafundstructurechangeinfiscalyear2013.Prioryeardatahasnotbeenchangedtoreflectthischange.
Note2:ThecityimplementedGASBStatementNo.54infiscalyear2011.Prioryeardatahasnotbeenrestatedasaresultofthischange.
73
CITYOFMONTICELLO
FundBalancesofGovernmentalFunds
LastTenFiscalYears
(modifiedaccrualbasisofaccounting)
2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
GeneralFund
Reserved 388,527$405,819$430,294$359,303$392,541$336,286$-$-$-$-$
Unreserved 4,735,864 5,014,094 5,131,193 5,819,249 4,705,092 4,644,748 ----
Nonspendable ------386,616 342,380 258,100 126,327
Restricted ----------
Committed ------3,374,200 ---
Assigned ----------
Unassigned ------649,821 3,136,127 3,656,463 4,204,731
Totalgeneralfund 5,124,391$5,419,913$5,561,487$6,178,552$5,097,633$4,981,034$4,410,637$3,478,507$3,914,563$4,331,058$
Allothergovernmentalfunds
Reserved 14,754,923$17,912,418$27,072,957$16,663,801$10,280,326$7,884,431$-$-$-$-$
Unreserved
Specialrevenuefunds 18,425,893 14,946,443 7,554,334 14,191,473 18,451,828 18,324,689 ----
Capitalprojectsfunds 9,261,188 (1,805,372)(630,214)(1,839,478)(2,124,391)(1,532,220)----
Nonspendable ------1,299,057 197,123 1,822,926 1,815,087
Restricted ------22,140,662 21,480,938 10,928,985 10,453,449
Committed ------2,662,124 ---
Assigned ------9,138,626 8,655,488 6,485,727 7,321,744
Unassigned
Specialrevenuefunds ------(141,890)---
Capitalprojectsfunds ------(1,435,666)---
Totalallother
governmentalfunds 42,442,004$31,053,489$33,997,077$29,015,796$26,607,763$24,676,900$33,662,913$30,333,549$19,237,638$19,590,280$
Note1:ThemadeafundstructurechangefortheperiodendingDecember31,2013.Prioryeardatahasnot
beenrestatedasaresultofthischange.
Note2:ThecityimplementedGASB54forthefinancialreportingperiodendingDecember31,2011.Prioryear
datahasnotbeenrestatedasaresultofthischange.
74
CITYOFMONTICELLO
ChangesinFundBalancesofGovernmentalFunds
LastTenFiscalYears
(modifiedaccrualbasisofaccounting)
2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
Revenues
Propertytaxes 6,722,393$6,461,748$6,190,599$7,233,582$7,502,844$7,319,154$7,294,635$8,234,086$7,985,695$8,407,627$
Taxincrements 753,713 791,812 824,714 1,172,447 1,193,021 1,155,386 1,044,791 1,024,134 965,935 826,363
Franchisetaxes ––––48,517 371,258 341,362 339,518 320,640 357,409
Specialassessments 3,341,537 2,006,519 3,112,374 2,566,932 2,462,673 1,465,264 1,856,134 1,902,871 2,065,944 1,912,932
Licensesandpermits 956,300 758,718 627,751 917,539 266,797 217,184 249,999 275,699 331,711 378,810
Intergovernmental 373,929 937,076 1,764,633 550,283 1,688,895 1,620,771 1,434,420 540,475 1,264,781 732,366
Chargesforservices 4,014,956 2,796,871 2,888,981 2,290,091 2,518,548 2,890,006 2,239,584 2,076,834 1,846,919 1,722,974
Finesandforfeitures 4,000 1,750 5,027 2,216 1,220 205 85 14,338 1,725 1,900
Investmentearnings 985,497 2,093,877 2,170,025 1,461,658 770,178 859,583 1,467,780 767,722 (183,242)738,956
Otherrevenues 3,165,372 4,564,660 372,502 197,988 435,186 643,873 603,019 753,832 700,776 413,113
Totalrevenues 20,317,697 20,413,031 17,956,606 16,392,736 16,887,879 16,542,684 16,531,809 15,929,509 15,300,884 15,492,450
Expenditures
Generalgovernment 1,544,446 1,743,716 1,899,097 1,579,164 1,634,395 1,997,458 2,039,270 2,023,674 1,576,653 1,450,930
Publicsafety 1,666,869 2,760,090 1,603,331 1,736,962 2,738,768 1,684,296 1,728,409 1,735,579 1,805,434 1,845,073
Publicworks 4,635,519 3,594,844 1,951,712 2,380,993 2,074,811 1,562,155 1,675,222 1,703,849 1,707,576 1,793,162
Sanitation 492,446 474,045 509,208 514,208 547,160 534,903 495,693 500,037 505,996 517,956
Transit 10,000
Cultureandrecreation 2,361,302 2,271,216 2,214,108 2,220,368 2,355,669 2,164,534 2,419,369 2,272,595 2,472,987 2,386,832
Economicdevelopment 637,777 2,056,055 772,852 525,783 842,819 2,647,687 1,198,449 800,540 1,011,961 1,084,620
Capitaloutlay 12,137,740 13,074,965 6,430,421 3,522,196 1,946,153 4,138,459 4,067,251 2,829,049 1,357,254 2,220,883
Debtservice
Principal 1,911,126 3,407,655 3,388,382 5,037,028 6,749,293 5,001,000 4,860,000 5,174,500 5,290,750 5,411,000
Interestandfiscalcharges 1,426,367 2,373,438 2,256,311 2,192,063 1,801,392 1,553,661 1,383,095 1,290,430 930,982 658,983
Totalexpenditures 26,813,592 31,756,024 21,025,422 19,708,765 20,690,460 21,284,153 19,866,758 18,330,253 16,659,593 17,379,439
Excessofrevenues
over(under)expenditures (6,495,895)(11,342,993)(3,068,816)(3,316,029)(3,802,581)(4,741,469)(3,334,949)(2,400,744)(1,358,709)(1,886,989)
Otherfinancingsources(uses)
Transfersin 4,128,010 8,181,372 5,202,051 16,818,090 10,172,878 4,687,126 5,710,819 9,990,120 6,906,770 4,914,385
Transfersout (3,878,010)(7,931,372)(4,204,122)(16,446,845)(9,921,745)(4,431,158)(4,997,164)(10,732,901)(7,158,933)(8,325,885)
Debtissued 25,150,000 –5,137,903 15,450,000 –3,255,000 10,735,000 ––6,080,000
Premium(discount)ondebtissued 761,396 –83,710 ––(19,530)301,910 ––(12,374)
Refundedbondsredeemed –––(15,908,564)–(865,000)––(10,690,000)–
Refundingdeferredamortized(loss)–––(384,432)––––––
Saleoflandheldforresale ––(103,084)74,650 ––––––
Saleofcapitalassets ––37,520 2,575 62,496 67,569 –11,575 12,428 –
Totalotherfinancingsources(uses)26,161,396 250,000 6,153,978 (394,526)313,629 2,694,007 11,750,565 (731,206)(10,929,735)2,656,126
Netchangeinfundbalances 19,665,501$(11,092,993)$3,085,162$(3,710,555)$(3,488,952)$(2,047,462)$8,415,616$(3,131,950)$(12,288,444)$769,137$
Debtserviceaspercentage
ofnoncapitalexpenditures 22.7%30.9%38.7%44.7%45.6%38.2%39.5%41.7%40.7%40.0%
Note:ThecitymadeafundstructurechangefortheperiodendingDecember31,2013.Prioryeardatahasnotbeenmodifiedtoreflectthischange.
75
CITYOFMONTICELLO
GovernmentalFundsTaxRevenuesbySource
LastTenFiscalYears
(modifiedaccrualbasisofaccounting)
Property Tax Franchise
Year Tax Increment Tax Total
2005 6,722,393$753,716$-$7,476,109$
2006 6,461,748 791,812 -7,253,560
2007 6,190,599 824,714 -7,015,313
2008 7,233,582 1,172,447 -8,406,029
2009 7,502,844 1,193,021 48,517 8,744,382
2010 7,319,154 1,155,386 371,258 8,845,798
2011 7,294,635 1,044,791 341,362 8,680,788
2012 8,234,086 1,024,134 339,518 9,597,738
2013 7,985,695 965,935 320,640 9,272,270
2014 8,407,627 826,363 357,409 9,591,399
Change
2005-2014 25.1%9.6%---28.3%
Source:FinanceDepartment
$-
$1
$2
$3
$4
$5
$6
$7
$8
$9
2005200620072008200920102011201220132014
Millions
TaxRevenuesbySource
PropertyTax
TaxIncrement
FranchiseTax
76
CITYOFMONTICELLO
GeneralGovernmentalTaxRevenuesbySource
LastTenFiscalYears
(accrualbasisofaccounting)
Property Franchise
Year Tax Tax Total
2005 7,476,106$-$7,476,106$
2006 7,253,560 -7,253,560
2007 7,242,838 -7,242,838
2008 8,450,599 -8,450,599
2009 8,821,568 48,517 8,870,085
2010 8,260,705 371,258 8,631,963
2011 8,451,149 341,362 8,792,511
2012 8,746,348 339,518 9,085,866
2013 8,927,164 320,640 9,247,804
2014 9,219,737 357,409 9,577,146
Change
2005-2014 23.3%---28.1%
Source:FinanceDepartment
$-
$2
$4
$6
$8
$10
2005200620072008200920102011201220132014
Millions
TaxRevenuesbySource
PropertyTax
FranchiseTax
77
CITYOFMONTICELLO
TaxCapacityValueandEstimatedMarketValueofTaxableProperty
LastTenFiscalYears
Total NetTax
TaxableNet Capacityasa
Residential%of Commercial%of Personal%of Ag/Misc %of TaxCapacity %of TotalDirect Total Percentageof
Year Property Total Property Total Property Total Property Total Value*Total TaxRate MarketValue MarketValue
2005 5,182,370$41.5%7,085,105$56.7%160,594$1.3%70,843$0.6%12,498,912$100.0%58.651 882,038,300$1.4%
2006 5,824,238 41.8%7,871,132 56.5%170,446 1.2%69,626 0.5%13,935,442 100.0%51.028 993,647,300 1.4%
2007 6,929,517 42.8%8,913,821 55.0%177,822 1.1%183,695 1.1%16,204,855 100.0%42.458 1,243,461,100 1.3%
2008 7,443,331 43.0%9,455,666 54.6%176,289 1.0%236,789 1.4%17,312,075 100.0%46.942 1,282,400,700 1.3%
2009 7,506,973 41.8%9,966,873 55.5%174,223 1.0%299,191 1.7%17,947,260 100.0%46.191 1,245,407,600 1.4%
2010 6,165,704 35.4%10,793,836 62.0%189,563 1.1%251,177 1.4%17,400,280 100.0%45.822 1,188,222,100 1.5%
2011 5,307,260 31.9%10,897,898 65.5%194,825 1.2%229,016 1.4%16,628,999 100.0%46.729 1,106,541,400 1.5%
2012 4,611,403 23.6%14,538,165 74.3%235,633 1.2%194,492 1.0%19,579,693 100.0%49.773 1,219,719,700 1.6%
2013 4,824,117 25.4%13,793,916 72.5%239,129 1.3%164,609 0.9%19,021,771 100.0%42.262 1,201,075,800 1.6%
2014 5,408,138 21.9%18,818,097 76.4%235,713 1.0%184,750 0.7%24,646,698 100.0%44.709 1,513,570,400 1.6%
Note1:Thefiscalyearisforthevaluesintheyearleviedfortaxescollectibleinthefollowingyear.
Note2:*Taxexemptpropertyvaluesandtaxincrementvaluesarenotincludedintotalnettaxcapacityvalue.
Source:WrightCountyCertificateofTaxesandTaxableProperties.
RealProperty
$-
$5
$10
$15
$20
$25
2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
Millions
TotalTaxableNetTaxCapacityValue
(ExcludesPersonalandAg/MiscProperty)
Residential
Commercial
78
CITYOFMONTICELLO
PropertyTaxRates-AllDirectandOverlappingGovernments
LastTenFiscalYears
Monticello Total(1)
City Wright School Special Directand
Year ofMonticello County District#882 Districts Overlapping
2005 58.65 34.41 26.38 2.67 122.11
2006 51.03 32.57 24.37 2.33 110.30
2007 42.46 30.71 23.15 2.95 99.27
2008 46.94 31.65 25.25 2.52 106.36
2009 46.19 32.57 26.08 2.07 106.91
2010 45.82 35.82 24.95 1.75 108.34
2011 46.73 39.31 27.03 1.50 114.57
2012 49.77 43.45 28.26 1.24 122.72
2013 42.26 44.29 26.23 0.61 113.39
2014 44.71 43.45 28.27 ---116.43
Note1:
Source:WrightCounty
OverlappingTaxingDistricts
Informationreflectstotaltaxratesleviedbyeachentity.Taxratesareexpressedintermsof“nettaxcapacity.”A
property’staxcapacityisdeterminedbymultiplyingitstaxablemarketvaluebyastatedeterminedclassrate.Class
ratesvarybypropertytypeandchangeperiodicallybasedonstatelegislation.Componentsofthedirectratearenot
readilyavailable.
0
20
40
60
80
2005200620072008200920102011201220132014
Rate
%
PropertyTaxRates
Forthethreehighesttaxingauthorities
Wright
District
#882
City
79
CITYOFMONTICELLO
PropertyTaxLeviesandCollections
LastTenFiscalYears
PROPERTYTAXES
TotalTax Collectionsin Abatements
Fiscal Levyfor Tax Net %of Subsequent %of and %of
Year FiscalYear Credits Levy Amount NetLevy Years Amount NetLevy Adjustments Amount NetLevy
2005 6,957,776$293,845$6,663,931$6,577,121$98.7%87,264$6,664,385$100.0%1,055$601$0.0%
2006 6,750,132 283,978 6,466,154 6,349,118 98.2%107,270 6,456,388 99.8%(8,603)1,163 0.0%
2007 6,499,914 261,362 6,238,552 6,044,463 96.9%170,324 6,214,787 99.6%(22,051)1,714 0.0%
2008 7,600,189 267,056 7,333,133 7,118,136 97.1%172,598 7,290,734 99.4%(39,224)3,175 0.0%
2009 7,750,119 263,587 7,486,532 7,237,730 96.7%210,210 7,447,940 99.5%(32,099)6,493 0.1%
2010 7,648,269 278,930 7,369,339 7,155,141 97.1%179,669 7,334,810 99.5%(25,704)8,825 0.1%
2011 7,677,351 293,075 7,384,276 7,178,807 97.2%175,054 7,353,861 99.6%(19,074)11,341 0.2%
2012 7,850,042 -7,850,042 7,759,174 98.8%24,592 7,783,766 99.2%(52,496)13,780 0.2%
2013 7,900,724 -7,900,724 7,827,356 99.1%30,381 7,857,737 99.5%(25,642)17,345 0.2%
2014 8,151,086 -8,151,086 8,108,286 99.5%--8,108,286 99.5%(880)41,920 0.5%
TAXINCREMENTS
TotalTax Collectionsin Abatements
Fiscal Levyfor Tax Net %of Subsequent %of and %of
Year FiscalYear Credits Levy Amount NetLevy Years Amount NetLevy Adjustments Amount NetLevy
2005 736,301$-$736,301$732,534$99.5%3,767$736,301$100.0%-$-$0.0%
2006 779,400 -779,400 777,297 99.7%443 777,740 99.8%(1,660)-0.0%
2007 889,262 -889,262 836,397 94.1%1,222 837,619 94.2%(51,643)-0.0%
2008 1,191,177 -1,191,177 1,184,402 99.4%4,874 1,189,276 99.8%(1,901)-0.0%
2009 1,247,605 -1,247,605 1,205,582 96.6%39,200 1,244,782 99.8%(886)1,937 0.2%
2010 1,193,383 -1,193,383 1,144,243 95.9%36,309 1,180,552 98.9%(11,059)1,772 0.1%
2011 1,071,686 -1,071,686 1,044,309 97.4%25,742 1,070,051 99.8%-1,635 0.2%
2012 955,039 -955,039 953,400 99.8%-953,400 99.8%-1,639 0.2%
2013 971,745 -971,745 970,071 99.8%-970,071 99.8%(470)1,204 0.1%
2014 869,425 -869,425 869,339 100.0%--869,339 100.0%-86 0.0%
Source:
YearoftheNetLevy toDate TotalUncollected
WrightCounty
Collectedwithinthe TotalCollections
YearoftheNetLevy toDate TotalUncollected
Collectedwithinthe TotalCollections
80
CITYOFMONTICELLO
PrincipalPropertyTaxpayers
CurrentYearandNineYearsAgo
Percentageof Percentageof
TaxableNetTax TotalNetTax Market TaxableNetTax TotalNetTax
Taxpayer MarketValue(1)CapacityValue Rank CapacityValue Value CapacityValue Rank CapacityValue
XcelEnergy(NorthernStates)464,619,100$9,285,841$1 48.8%241,173,400$4,815,613 1 38.5%
WalmartRealEstateBusTrust 12,542,500 250,100 2 1.3%
TargetCorporation 10,120,400 201,658 3 1.1%
NewRiverMedicalCenter 7,544,100 150,882 4 0.8%
HomeDepotUSA,Inc.7,000,000 139,250 5 0.7%
MullerFamilyTheatres 5,511,400 109,097 6 0.6%6,549,800 129,496 2 1.0%
AXTCRetail,LP 5,154,900 101,598 7 0.5%
BBFProperties,Inc.3,977,300 78,796 8 0.4%3,547,700 93,360 5 0.7%
Tapper’sHoldings,LLC 3,956,800 77,636 9 0.4%
Minnegasco,Inc.3,874,500 77,490 10 0.4%2,892,500 57,850 10 0.5%
PetersonHoldings,LLC 4,743,000 93,360 3 0.7%
JacobHoldingsofMonticello,LLC 3,587,200 70,244 4 0.6%
GouldBrothersChev,LLP 3,522,400 69,698 6 0.6%
MonticelloWashingtonAssn 3,500,000 69,650 7 0.6%
Tomann,Terrance&MaryFamilyLTD 3,458,400 68,418 8 0.5%
WrightCountyProducts 3,061,300 60,476 9 0.5%
524,301,000$10,472,348$55.1%276,035,700$5,528,165 44.2%
Note1:Themarketvalueandtaxablenettaxcapacityvalueisfortaxesleviedin2013,whicharepayablein2014.
Source:WrightCountyCertificateofTaxesandTaxableProperties
2014 2005
81
CITYOFMONTICELLO
WaterSoldbyCustomerType(gallons)
LastTenFiscalYears
Total
%of %of %of %of Water %of
Year Residential Total Commercial Total Industrial Total GovernmentTotal Sold Total
2005 344,197,058 64.7%74,789,130 14.1%57,739,095 10.9%54,964,838 10.3%531,690,121 100.0%
2006 419,892,135 69.5%82,989,503 13.7%52,305,000 8.7%48,622,223 8.1%603,808,861 100.0%
2007 467,672,488 71.3%91,517,828 14.0%49,035,750 7.5%47,703,225 7.3%655,929,291 100.0%
2008 409,879,658 69.0%84,234,653 14.2%47,790,000 8.0%52,154,498 8.8%594,058,809 100.0%
2009 430,263,791 75.0%69,825,753 12.2%38,713,057 6.8%34,601,796 6.0%573,404,397 100.0%
2010 376,687,840 67.1%90,001,208 16.0%47,225,176 8.4%47,227,405 8.4%561,141,629 100.0%
2011 348,580,072 66.0%84,194,027 15.9%50,971,196 9.7%44,219,755 8.4%527,965,050 100.0%
2012 426,358,402 69.0%97,281,410 15.7%46,654,712 7.5%47,866,428 7.7%618,160,952 100.0%
2013 383,079,041 68.8%85,819,687 15.4%45,954,136 8.2%42,206,803 7.6%557,059,667 100.0%
2014 328,835,772 68.2%79,370,922 16.5%38,308,124 7.9%35,566,000 7.4%482,080,818 100.0%
Source:CityofMonticelloutilitybillingdepartment
0
100
200
300
400
500
600
700
2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
Millions
WaterSoldbyCustomerType(gallons)
Government
Industrial
Commercial
Residential
82
CITYOFMONTICELLO
WaterandSewageUtilityRates
LastTenFiscalYears
RateTier1 RateTier2 RateTier3 RateTier4 RateTier1 RateTier2 RateTier3 RateTier4 RateTier1 RateTier1
BaseRate 501–4,000 4,001–13,369 Over13,369 BaseRate 501–4,000 4,001–13,369 Over13,369 BaseRate Over500
Fiscal First500 per100 per100 per100 First500 per100 per100 per100 First500 per100
Year CubicFeet CubicFeet CubicFeet CubicFeet CubicFeet CubicFeet CubicFeet CubicFeet CubicFeet CubicFeet
2005 8.58$0.52$0.52$N/A 8.58$0.52$N/A N/A 10.00$1.80
2006 8.92 0.54 0.54 N/A 8.92 0.54 N/A N/A 10.40 1.87
2007 10.26 0.62 0.71 N/A 10.26 0.62 N/A N/A 11.96 2.15
2008 11.91 0.74 0.84 N/A 11.91 0.74 N/A N/A 13.75 2.47
2009 12.40 0.78 0.88 N/A 12.40 0.78 N/A N/A 14.45 2.60
2010 13.00 0.85 0.95 N/A 14.75 0.95 N/A N/A 15.15 2.75
2011 14.30 0.95 1.10 1.20 14.30 0.95 1.10 1.20 16.75 3.00
2012 15.44 1.03 1.19 1.30 15.44 1.03 1.19 1.30 18.76 3.36
2013 17.00 1.13 1.31 1.43 17.00 1.13 1.31 1.43 20.65 3.70
2014 17.00 1.13 1.31 1.43 17.00 1.13 1.31 1.43 20.65 3.70
N/A–NotAvailable
Source:CityofMonticelloutilitybillingdepartment
Water Sewage
Residential Commercial
83
CITYOFMONTICELLO
RatiosofOutstandingDebtbyType
LastTenFiscalYears
2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
Governmentalactivities
Generalobligation:
Specialassessmentbonds 31,065,000$30,255,000$28,415,000$24,075,000$21,535,000$21,320,000$29,490,000$26,625,000$13,010,000$10,010,000$
Otherbonds 2,420,000 2,210,000 7,132,903 15,737,903 12,822,903 11,531,903 10,196,903 8,877,403 7,506,653 12,680,653
Taxincrementbonds 970,000 810,000 680,000 575,000 470,000 -----
Netpremium(discount)668,448 639,119 691,438 651,542 631,516 572,079 818,803 744,748 265,320 67,350
TotalGObonds 35,123,448 33,914,119 36,919,341 41,039,445 35,459,419 33,423,982 40,505,706 36,247,151 20,781,973 22,758,003
Notes 10,835,699 10,188,973 9,515,592 -------
Certificatesofindebtedness --------445,000 385,000
Totalgeneralobligationdebt 45,959,147 44,103,092 46,434,933 41,039,445 35,459,419 33,423,982 40,505,706 36,247,151 21,226,973 23,143,003
Non-generalobligation:
Revenuebonds 6,830,864 6,579,419 6,157,974 5,742,098 5,209,011 4,612,454 3,690,898 2,739,341 1,782,784 985,000
Contractfordeed 2,085,222 764,293 664,293 564,293 ------
Totalgovernmentalactivites 54,875,233$51,446,804$53,257,200$47,345,836$40,668,430$38,036,436$44,196,604$38,986,492$23,009,757$24,128,003$
Business-typeactivities
Generalobligation:
Improvementbonds -$-$907,097$907,097$837,097$747,097$654,097$568,597$3,479,347$3,206,347$
Non-generalobligation
Revenuebonds ---26,445,000 26,445,000 26,445,000 26,445,000 26,445,000 26,445,000 -
Netpremium(discount)14,364 (502,517)(479,980)(457,441)(434,904)(412,366)(360,211)31,941
Totalbusiness-typeactivities -$-$921,461$26,849,580$26,802,117$26,734,656$26,664,193$26,601,231$29,564,136$3,238,288$
Totalprimarygovernment 54,875,233$51,446,804$54,178,661$74,195,416$67,470,547$64,771,092$70,860,797$65,587,723$52,573,893$27,366,291$
%ofpersonalincome(1)16.5%14.3%14.3%18.9%17.6%15.8%16.8%13.7%10.5%5.4%
Percapitadebt(1)5,147$4,620$4,815$6,528$5,879$5,632$5,554$5,071$4,055$2,106$
(1)SeetheScheduleofDemographicandEconomicStatistics.
Note:Detailsregardingthecity’soutstandingdebtcanbefoundinthenotestobasicfinancialstatements.
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CITYOFMONTICELLO
RatiosofNetGeneralObligationBondedDebtOutstanding
LastTenFiscalYears
Percentageof
LessAmounts Estimated
General Available ActualMarket
Obligation inDebt Valueof
Year Bonds(1)ServiceFund Total Property(2)PerCapita(3)
2005 35,123,448$9,162,548$25,960,900$2.94%2,435$
2006 33,914,119 9,170,798 24,743,321 2.49%2,222
2007 36,919,341 18,520,552 18,398,789 1.48%1,635
2008 41,039,445 9,936,332 31,103,113 2.43%2,737
2009 35,459,419 2,346,286 33,113,133 2.66%2,885
2010 33,423,982 2,363,382 31,060,600 2.61%2,701
2011 40,505,706 12,727,140 27,778,566 2.51%2,177
2012 36,247,151 12,952,896 23,294,255 1.91%1,801
2013 21,226,973 2,750,079 18,476,894 1.54%1,425
2014 23,143,003 3,919,070 19,223,933 1.27%1,480
Note1:
Note2:
Note3:SeetheScheduleofDemographicandEconomicStatistics.
Source:Detailsregardingthecity’soutstandingdebtcanbefoundinthenotestobasicfinancialstatements.
Doesnotincluderevenuebonds.
SeetheScheduleofTaxableNetTaxCapacityValueandEstimatedMarketValueofTaxablePropertyforthe
estimatedactualmarketvalue.
85
CITYOFMONTICELLO
LegalDebtMarginInformation
LastTenFiscalYears
2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
17,640,766$19,872,946$23,203,682$37,303,833$38,074,842$35,646,663$33,196,242$36,591,591$35,671,296$45,407,112$
Totalnetdebtapplicable
6,910,000 6,650,000 6,100,000 6,180,000 5,585,000 4,985,000 4,365,000 3,795,000 6,200,000 13,065,653
10,730,766 13,222,946 17,103,682 31,123,833 32,489,842 30,661,663 28,831,242 32,796,591 29,471,296 32,341,459
Totalnetdebtapplicableto
debtlimitasapercentage
ofdebtlimit 39.2%33.5%26.3%16.6%14.7%14.0%13.1%10.4%17.4%28.8%
Marketvalue 1,513,570,400$
Debtlimit(3%ofmarketvalue)45,407,112
Debtapplicabletolimit
Othergeneralobligationbonds 26,282,000
Lessamountsforgeneralobligationbonds
notsubjecttodebtlimit (13,216,347)
Totalnetdebtapplicabletolimit 13,065,653
Legaldebtmargin 32,341,459$
Note:
Legaldebtmargin
LegalDebtMarginCalculationforFiscalYear2014
AllMinnesotamunicipalities(counties,cities,towns,andschooldistricts)aresubjecttostatutory
“netdebt”limitationsundertheprovisionsofMinnesotaStatutes,§475.53.Underthisprovision,
beginningwithissueshavingasettlementdateafterJune30,2008,thestateofMinnesota
increasedthelegaldebtlimitfrom2percentto3percentoftheCity’staxablemarketvalue.
FiscalYear
Legaldebtlimit
todebtlimit
86
CITYOFMONTICELLO
ComputationofDirectandOverlappingDebt
AsofDecember31,2014
Estimated
Net percentage Amount
bondeddebt applicable Overlapping applicableto
Jurisdiction outstanding(1)tocity(2)debt city
DIRECTDEBT:
CityofMonticello 27,267,000$100.0%27,267,000$
OVERLAPPINGDEBT:
I.S.D.882 6,980,000$75.5%5,269,900$
WrightCounty 48,670,000 18.3%8,906,610
TotalOverlappingDebt 14,176,510
Totaldirectandoverlappingdebt 41,443,510$
(1)
(2)
Note:
Source:TheWrightCountyauditorprovidedthedebtoutstandingandestimatedapplicablepercentagesfortheschooldistrictandcounty.
Grossbondeddebtoutstanding.
Thepercentageofoverlappingdebtapplicableisestimatedusingtaxableassessedpropertyvalues.Applicablepercentageswereestimatedby
determiningtheportionofthecounty’staxableassessedvaluethatiswithinthegovernment’sboundariesanddividingitbythecounty’stotaltaxable
assessedvalue.
Overlappinggovernmentsarethosethatcoincide,atleastinpart,withthegeographicboundariesoftheCity.Thisscheduleestimatestheportionofthe
outstandingdebtofthoseoverlappinggovernmentsthatisbornebytheresidentsandbusinessesoftheCity.Thisprocessrecognizesthat,when
consideringthegovernment’sabilitytoissueandrepaylong-termdebt,theentiredebtburdenbornebytheresidentsandbusinessesshouldbetaken
intoaccount.However,thisdoesnotimplythateverytaxpayerisaresidentand,therefore,responsibleforrepayingthedebtofeachoverlapping
government.
87
CITYOFMONTICELLO
ScheduleofRevenueBondCoverage
LastTwoFiscalYears
SewageFund:
NetRevenue
Gross Operating Availablefor
Year Revenues(1)Expenses(2)DebtService Principal Interest Total Coverage
2013 2,006,718$1,476,418$530,300$-$-$-$---
2014 2,081,660 1,570,197 511,463 273,000 91,963 364,963 140.1%
Notes:(1)Totalrevenuesdoesnotincludeinvestmentearnings.
(2)Totaloperatingexpensesexcludingdepreciation.
(3)Thefirstyearofbondpaymentsis2014.Scheduleexcludestelecommunicationsbonds.
Nootherrevenuebondsexistedbefore2013.
Source:FinanceDepartment
DebtServiceRequirements(3)
88
CITYOFMONTICELLO
DemographicandEconomicStatistics
LastTenFiscalYears
Per
Estimated Capita
Unemploy-School Personal Personal
Year Population(1)mentrate(2)Enrollment(3)Income(4)Income(5)
2005 10,662 4.8%4,076 332,313,216$31,168$
2006 11,136 4.4%3,962 358,590,336 32,201
2007 11,253 4.8%3,910 379,102,317 33,689
2008 11,366 5.7%3,921 391,740,556 34,466
2009 11,476 7.9%3,928 384,446,000 33,500
2010 11,501 8.8%3,932 410,252,171 35,671
2011 12,759 7.5%4,011 422,820,501 33,139
2012 12,935 6.2%4,044 477,596,640 37,196
2013 12,964 4.6%4,016 502,964,308 38,797
2014 12,993 3.8%4,089 506,727,000 39,000
Notes/sources:
(1)
(2)
(3)
(4)
(5)
2010U.S.BureauofCensus;2005–2009and2011–2014MinnesotaStateDemographicCenterpopulationestimates.
AnnualaverageunemploymentprovidedbytheMinnesotaDepartmentofEmployment&EconomicDevelopment.
ISDNo.882enrollmentinformationwasobtainedfromthedistrictauditreport.Theenrollmentinformationisbasedontheresident
ADMs(averagedailymembership)served.
Thisestimatedpersonalincomenumberiscalculatedbytakingthepercapitapersonalincomeandmultiplyingitbythecity’s
population.Alsoseenote(3)regardingthepercapitapersonalincomefigures.
PercapitapersonalincomedataisprovidedbytheBureauofEconomicAnalysis.Monticello'sestimatesarebasedonWright
Countyinformation.WrightCounty,whereMonticelloislocated,isthesmallest,relevantstatisticaltrackingarea.
89
CITYOFMONTICELLO
PrincipalEmployers
CurrentYearandNineYearsAgo
Percentageof Percentageof
TotalCity TotalCity
Employer Employees Rank Employment Employees Rank Employment
XcelEnergy(NorthernStates)(1)2,000 1 19.6%431 3 6.8%
ISDNo.882(Monticello)544 2 5.3%478 1 7.6%
CentraCareMedicalCenter(NewRiver)500 3 4.9%454 2 7.2%
CargillKitchenSolutions(SunnyFresh)350 4 3.4%383 4 6.1%
Wal-MartSupercenter 325 5 3.2%
CubFoods 180 6 1.8%140 5 2.2%
UltraMachineCorporation 173 7 1.7%120 8 1.9%
HomeDepot 160 8 1.6%
CityofMonticello 150 9 1.5%130 6 2.1%
HoglundBus/HoglundTruck 88 10 0.9%
PerkinsFamilyRestaurant 122 7 1.9%
K-Mart 100 9 1.6%
MonticelloClinic 96 10 1.5%
4,470 46.9%2,454 39.0%
Note1:Temporaryincreaseisduetouprate.Typicalemploymentisapproximately420employees.
Source:CityofMonticello2014BudgetandtheCityofMonticello2014BondStatement
2014 2005
90
CITYOFMONTICELLO
CityGovernmentEmployeesbyFunction/Program
LastTenFiscalYears
2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
Employeesbyfunction
GeneralFund
Generalgovernment 11.60 11.60 11.60 12.60 12.60 14.00 14.00 14.00 14.00 15.50
Publicworks
Engineering 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 1.00 2.00
Maintenance(1)21.50 21.50 21.50 21.50 19.50 19.50 19.00 19.00 19.00 18.50
Cultureandrecreation
Parks 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00
Communitydevelopment 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00
SpecialRevenueFunds
Cultureandrecreation
Communitycenter-FT 8.00 8.00 8.00 8.00 8.00 8.00 8.00 8.00 8.00 7.50
Communitycenter-PT(2)36.50 36.50 36.50 36.50 36.50 36.50 36.50 36.50 36.50 36.50
EnterpriseFunds
Sewer/water 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00
Deputyregistrar(3)5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00
Liquorstore 10.00 10.00 10.00 10.00 10.00 10.00 10.00 10.00 10.00 11.50
FiberNet ––––6.00 11.00 11.50 11.50 8.50 8.50
Total 106.60 106.60 106.60 107.60 111.60 118.00 118.00 118.00 113.00 116.00
Employeesbyfundtype
GeneralFund 43.10 43.10 43.10 44.10 42.10 43.50 43.00 43.00 41.00 43.00
SpecialRevenueFunds 44.50 44.50 44.50 44.50 44.50 44.50 44.50 44.50 44.50 44.00
EnterpriseFunds 19.00 19.00 19.00 19.00 25.00 30.00 30.50 30.50 27.50 29.00
106.60 106.60 106.60 107.60 111.60 118.00 118.00 118.00 113.00 116.00
FT=Full-time
PT=Part-time
Notes:
(1)Includesseasonalpublicworks
(2)Years2005-2013wereestimated2014levelsasdatawasnotpreviouslytracked.
(3)Priorto2013,thedeputyregistrarfunctionwasincludedwithgeneralgovernment.Prioryearswererestated.
FiscalYear
91
CITYOFMONTICELLO
OperatingIndicatorsbyFunction
LastTenFiscalYears
2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
Function
Fire
Callsforservice 325 266 317 395 375 282 284 203 235 264
Publicworks
Salt(tons)114 164 274 474 475 521 445 300 475 385
Sand(tons)320 319 347 611 615 710 547 335 325 600
Cracksealant(pounds)n/a 11,115 14,200 18,150 15,000 23,580 11,384 1,492 25,739 23,282
Asphaltrepairs(tonsofasphalt)n/a 300 330 200 200 200 253 220 225 190
Cultureandrecreation
Shadetreesplanted ––384 410 425 150 140 220 275 270
Diseasedtreesremoved n/a n/a n/a 868 200 180 113 205 71 46
Trailsmaintained(miles)n/a n/a n/a 17 17 17 17 17 18 18
Communitycenterusers n/a 145,700 168,923 186,429 186,279 183,527 190,014 175,272 211,234 204,134
Programsales n/a 67,021 88,412 129,339 149,829 167,723 168,159 162,227 192,708 184,125
Rentalrevenue n/a 148,533 139,096 136,547 127,612 184,913 154,962 149,733 163,329 150,964
Economicdevelopment
Permitsissued 1,412 1,323 962 3,681 879 495 372 632 659 721
Permitvaluation 68,069,444$45,572,690$45,917,000$45,950,000$11,630,000$9,033,078$5,333,124$12,285,873$15,821,223$19,714,895$
Water
Metersreplaced 81 109 94 111 280 145 215 418 235 598
Curbboxrepairs(watervalves)50 50 50 75 200 200 200 100 100 100
Hydrantrepair 175 175 175 175 175 175 430 300 300 203
Annualresidentialwateruse 344,197,058 419,892,135 467,673,488 409,879,658 430,263,791 376,687,840 348,580,072 426,358,402 383,079,041 328,835,772
Avg.dailyconsumption(MG)1.569 1.817 1.921 1.749 1.806 1.625 1.557 1.798 1.621 1.400
Max.dailygallonspumped(MG)4.889 5.271 5.150 4.728 4.496 3.565 4.116 4.590 4.269 4.031
Sewer
Sewageflow(MG)434 414 423 408 390 398 431 408 392 435
Milesjetted 20 20 20 20 20 25 27 12 20 16
Blocksrodded 3 3 3 3 3 25 10 20 10 20
Milesinspected 20 20 20 20 20 30 30 12 20 20
Library
Itemscheckedout n/a 188,704 209,174 216,599 219,694 248,327 228,886 237,938 263,220 199,182
Programsoffered n/a 232 145 155 170 164 153 149 173 169
Programparticipants n/a 4,196 3,537 3,869 4,100 3,604 3,807 3,761 3,773 3,788
FiscalYear
(continued)
92
CITYOFMONTICELLO
OperatingIndicatorsbyFunction
LastTenFiscalYears (continued)
2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
Operatingindicators(continued)
Fiberoptics
Customers n/a n/a n/a n/a n/a n/a n/a n/a n/a 1,539
Servicesubscriptions n/a n/a n/a n/a n/a n/a n/a n/a n/a 2,755
TVcustomers n/a n/a n/a n/a n/a n/a n/a n/a n/a 813
Phonecustomers n/a n/a n/a n/a n/a n/a n/a n/a n/a 582
Internetcustomers n/a n/a n/a n/a n/a n/a n/a n/a n/a 1,360
Liquorstore
Transactions n/a n/a n/a n/a n/a n/a n/a n/a n/a 229,236
Averageliquorsaletransaction n/a n/a n/a n/a n/a n/a n/a n/a n/a 21.90$
Beersales n/a n/a n/a 2,066,537$2,187,948$2,289,801$2,328,735$2,483,194$2,539,168$2,604,942$
Liquorsales n/a n/a n/a 1,129,351$1,214,817$1,251,448$1,343,109$1,396,521$1,506,776$1,546,118$
Winesales n/a n/a n/a 492,183$575,521$657,562$748,908$812,832$860,817$868,779$
Grossprofitmargin%-beer n/a n/a n/a 20.7%15.7%20.4%19.1%20.3%22.5%21.4%
Grossprofitmargin%-liquor n/a n/a n/a 23.9%26.8%29.6%28.0%29.3%27.7%30.3%
Grossprofitmargin%-wine n/a n/a n/a 17.0%20.2%26.8%28.5%31.4%29.7%30.7%
Deputyregistrar(DMV)
Motorvehicletransactions 46,492 45,225 40,950 45,595 48,000 51,250 54,814 56,211 55,261 60,051
DNRtransactions n/a 5,307 5,580 5,913 5,646 5,982 5,616 5,465 5,727 5,949
Game/fishtransactions n/a n/a 167 235 250 156 325 509 445 433
Dealershipsserviced n/a 18 14 21 25 30 34 38 21 23
Driverslicensestransactions n/a n/a n/a n/a 450 605 579 814 951 1,462
Netrevenuepertransaction n/a n/a n/a n/a n/a n/a 1.71$2.75$2.68$2.91$
N/A=NotAvailable
MG=MillionsofGallons
Note:Indicatorsarenotavailableforthegeneralgovernmentfunction.
Sources:Variouscitydepartments
FiscalYear
93
CITYOFMONTICELLO
CapitalAssetsStatisticsbyFunction
LastTenFiscalYears
2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
Function
Publicsafety
Fire
Firestationsinservice 1 1 1 1 1 1 1 1 1 1
Numberofvolunteers 30 30 30 30 30 30 30 30 30 30
Publicworks
Streets(miles)52.4 65.7 67.6 67.6 68.0 68.0 68.0 68.0 68.0 68.0
Recreationandculture
Parksacreage –––120 180 509 635 635 696 860
Parks 18 19 19 20 20 28 28 28 28 30
Parkbuildings 9 9 9 10 11 15 15 15 15 15
Communitycenter(squarefootage)81,000 81,000 81,000 81,000 81,000 81,000 81,000 81,000 82,000 82,000
Water
Firehydrants 700 700 700 700 700 700 700 700 700 700
Note:Nocapitalassetindicatorsareavailableforthegeneralgovernmentandeconomicdevelopmentfunctions.
Source:Variouscitydepartments
94
BackCover
CITY OF MONTICELLO
WRIGHT COUNTY, MINNESOTA
Special Purpose Audit Reports on
Internal Controls and
Compliance With Laws and Regulations
Year Ended
December 31, 2014
THIS PAGE INTENTIONALLY LEFT BLANK
Page
Independent Auditor’s Report on Internal Control Over Financial Reporting and on
Compliance and Other Matters Based on an Audit of Financial Statements Performed
in Accordance With Government Auditing Standards 1–2
Independent Auditor’s Report on Minnesota Legal Compliance3
Schedule of Findings and Responses4–5
CITY OF MONTICELLO
Special Purpose Audit Reports
Year Ended December 31, 2014
Table of Contents
THIS PAGE INTENTIONALLY LEFT BLANK
-1-
INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER
FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS
BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN
ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
To the City Council and Management
City of Monticello, 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 Monticello, Minnesota (the City) as of and for the year ended December 31, 2014, and the
related notes to the financial statements, which collectively comprise the City’s basic financial statements,
and have issued our report thereon dated June 25, 2015.
INTERNAL CONTROL OVER FINANCIAL REPORTING
In planning and performing our audit of the financial statements, we considered the City’s internal control
over financial reporting (internal control) to determine the audit procedures that are appropriate in the
circumstances for the purpose of expressing our opinions on the financial statements, but not for the
purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we do
not express an opinion on the effectiveness of the City’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to prevent, or
detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or combination
of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement
of the City’s financial statements will not be prevented, or detected and corrected, on a timely basis. A
significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less
severe than a material weakness, yet important enough to merit attention by 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)
-2-
COMPLIANCE AND OTHER MATTERS
As part of obtaining reasonable assurance about whether the City’s financial statements are free from
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
determination of financial statement amounts. However, providing an opinion on compliance with those
provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The
results of our tests disclosed no instances of noncompliance or other matters that are required to be
reported under Government Auditing Standards.
PURPOSE OF THIS REPORT
The purpose of this report is solely to describe the scope of our testing of internal control and compliance
and the results of that testing, and not to provide an opinion on the effectiveness of the City’s internal
control or on compliance. This report is an integral part of an audit performed in accordance with
Government Auditing Standards in considering the City’s internal control and compliance. Accordingly,
this report is not suitable for any other purpose.
Minneapolis, Minnesota
June 25, 2015
-3-
INDEPENDENT AUDITOR’S REPORT
ON MINNESOTA LEGAL COMPLIANCE
To the City Council and Management
City of Monticello, 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 Monticello, Minnesota (the City) as of and for the year ended December 31, 2014, and the
related notes to the financial statements, which collectively comprise the City’s basic financial statements,
and have issued our report thereon dated June 25, 2015.
MINNESOTA LEGAL COMPLIANCE
The Minnesota Legal Compliance Audit Guide for Political Subdivisions, promulgated by the Office of
the State Auditor pursuant to Minnesota Statute § 6.65, contains seven categories of compliance to be
tested: contracting and bidding, deposits and investments, conflicts of interest, public indebtedness,
claims and disbursements, miscellaneous provisions, and tax increment financing. Our audit considered
all of the listed categories.
In connection with our audit, nothing came to our attention that caused us to believe that the City failed to
comply with the provisions of the Minnesota Legal Compliance Audit Guide for Political Subdivisions,
except as described in the Schedule of Findings and Responses as items 2014-001 and 2014-002.
However, our audit was not directed primarily toward obtaining knowledge of such noncompliance.
Accordingly, had we performed additional procedures, other matters may have come to our attention
regarding the City’s noncompliance with the above referenced provisions.
The City’s responses to the legal compliance findings identified in our audit have been included in the
Schedule of Findings and Responses. The City’s responses were not subject to the auditing procedures
applied in our audit of the financial statements and, accordingly, we express no opinion on them.
PURPOSE OF THIS REPORT
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 25, 2015
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CITY OF MONTICELLO
Schedule of Findings and Responses
Year Ended December 31, 2014
-4-
FINDINGS – MINNESOTA LEGAL COMPLIANCE AUDIT
2014-001 PAYROLL – TIME SHEET DECLARATION
Criteria – Minnesota Statute § 412.271, Subd. 2, paragraph (b), requires supervisors, or other
officers or employees having knowledge of the facts, to sign a declaration indicating the facts
recited on the payroll are correct to the best of the declarant’s information and belief. The
statute also requires that claims for payroll be signed in proper forms or with a declaration to
the effect that the employee has received the wages and has done the work for which wages
have been paid.
Condition – During the audit procedures for the year ended December 31, 2014, we noted that
the time sheets for two community center employees and two Fibernet employees did not have
the required signed declarations from supervisors indicating the payrolls are correct.
Context – We noted 4 of 25 time sheets tested that were not in compliance. This is a current
and prior year finding.
Cause – This was an oversight by city personnel.
Effect – Employees could be receiving wages for which they have not done the work.
Recommendation – We recommend that the City of Monticello, Minnesota (the City) obtain
the proper signed declaration of approval to the effect that the facts recited on the payroll are
correct to the best of the declarant’s information and belief.
Management Response – There is no disagreement with the audit finding. The City will
review its internal payroll authorization process and make any necessary changes to prevent
future occurrences of this finding.
2014-002 PAYMENT OF INVOICES
Criteria – Minnesota Statute § 471.425, Subd. 2.
Condition – Minnesota Statutes require prompt payment of local government bills within a
standard payment period of 35 days from the receipt of goods and services for governing
boards that meet at least once a month. One disbursement tested was not paid within the
statutory time limit.
Context – One of forty disbursements tested was not in compliance. This is a current and prior
year finding.
Cause – This was an oversight by city personnel.
Effect – Certain payments made to vendors were not paid within the timeframe as required by
state statutes.
CITY OF MONTICELLO
Schedule of Findings and Responses (continued)
Year Ended December 31, 2014
-5-
FINDINGS – MINNESOTA LEGAL COMPLIANCE AUDIT (CONTINUED)
2014-002 PAYMENT OF INVOICES (CONTINUED)
Recommendation – We recommend that the City review current procedures in place to ensure
that all invoices are paid within statutory requirements.
Management Response – There is no disagreement with the audit finding. The City will
review its procedures in place to ensure future compliance with the statute.
Management Report
for
City of Monticello, Minnesota
December 31, 2014
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To the City Council and Management
City of Monticello, Minnesota
We have prepared this management report in conjunction with our audit of the City of Monticello,
Minnesota’s (the City) financial statements for the year ended December 31, 2014. The purpose of this
report is to provide comments resulting from our audit process and to communicate information relevant
to city finances in Minnesota. We have organized this report into the following sections:
Audit Summary
Governmental Funds Overview
Enterprise Funds Overview
Government-Wide Financial Statements
Legislative Updates
Accounting and Auditing Updates
We would be pleased to further discuss any of the information contained in this report or any other
concerns that you would like us to address. We would also like to express our thanks for the courtesy and
assistance extended to us during the course of our audit.
The purpose of this report is solely to provide those charged with governance of the City, management,
and those who have responsibility for oversight of the financial reporting process comments resulting
from our audit process and information relevant to city finances in Minnesota. Accordingly, this report is
not suitable for any other purpose.
Minneapolis, Minnesota
June 25, 2015
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-1-
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.
OUR RESPONSIBILITY UNDER AUDITING STANDARDS GENERALLY ACCEPTED IN THE UNITED
STATES OF AMERICA AND GOVERNMENT AUDITING STANDARDS
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, 2014, and the related notes to the financial statements. 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.
PLANNED SCOPE AND TIMING OF THE AUDIT
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.
AUDIT OPINION AND FINDINGS
Based on our audit of the City’s financial statements for the year ended December 31, 2014:
We have issued an unmodified opinion on the City’s basic financial statements.
We reported no deficiencies in the City’s internal control over financial reporting that we
considered to be material weaknesses.
The results of our testing disclosed no instances of noncompliance required to be reported under
Government Auditing Standards.
We reported two findings based on our testing of the City’s compliance with Minnesota laws and
regulations:
o The City is required by Minnesota Statute § 412.271, Subd. 2, paragraph (b) to have
supervisors sign a declaration indicating the facts recited on the payroll are correct to best
of the declarant’s information and belief. We noted that for 4 of 25 claims for payroll,
2 community center employees and 2 Fibernet employees, the City did not receive the
required signed approval declaration. This is a current and prior year finding.
o We noted that 1 of 40 disbursements tested was not paid within the 35-day period as
required by Minnesota Statute § 471.425, Subd. 2. This is a current and prior year
finding.
FOLLOW-UP ON PRIOR YEAR FINDINGS AND RECOMMENDATIONS
As a part of our audit of the City’s financial statements for the year ended December 31, 2014, we
performed procedures to follow-up on the findings and recommendations that resulted from our prior year
audit. We reported the following findings that were corrected by the City in the current year:
In the prior year, we reported a material weakness in the City’s internal controls over financial
reporting due to the City having recorded a prior period adjustment to correct a material error in
the previous year’s financial statements. There was no similar finding in the current year.
-2-
SIGNIFICANT ACCOUNTING POLICIES
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
fiscal year ended December 31, 2014.
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.
ACCOUNTING ESTIMATES AND MANAGEMENT JUDGMENTS
Accounting estimates are an integral part of the financial statements prepared by management and are
based on management’s knowledge and experience about past and current events and assumptions about
future events. Certain accounting estimates are particularly sensitive because of their significance to the
financial statements and because of the possibility that future events affecting them may differ
significantly from those expected. The most sensitive estimates affecting the financial statements were:
Depreciation – Management’s estimates of depreciation expense are based on the estimated
useful lives of the assets.
Net Other Post-Employment Benefit (OPEB) Liabilities – Actuarial estimates of the net OPEB
obligation is based on eligible participants, estimated future health insurance premiums, and
estimated retirement dates.
Land Held for Resale – These assets are stated at the lower of cost or net realizable value based
on management’s estimates.
Compensated Absences – Management’s estimate is based on current rates of pay and sick leave
balances.
Allowance for Doubtful Accounts – Management’s estimate of the allowance for doubtful
accounts is based on historical revenues, historical loss levels, and an analysis of the collectability
of individual accounts.
We evaluated the key factors and assumptions used by management to develop these estimates in
determining that they are reasonable in relation to the basic financial statements taken as a whole.
The financial statement disclosures are neutral, consistent, and clear.
CORRECTED AND UNCORRECTED MISSTATEMENTS
Professional standards require us to accumulate all known and likely misstatements identified during the
audit, other than those that are trivial, and communicate them to the appropriate level of management.
Where applicable, management has corrected all such misstatements. In addition, none of the
misstatements detected as a result of audit procedures and corrected by management, when applicable,
were material, either individually or in the aggregate, to each opinion unit’s financial statements taken as
a whole.
DIFFICULTIES ENCOUNTERED IN PERFORMING THE AUDIT
We encountered no significant difficulties in dealing with management in performing and completing our
audit.
-3-
DISAGREEMENTS WITH MANAGEMENT
For purposes of this report, professional standards define a disagreement with management as a financial
accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be
significant to the financial statements or the auditor’s report. We are pleased to report that no such
disagreements arose during the course of our audit.
MANAGEMENT REPRESENTATIONS
We have requested certain representations from management that are included in the management
representation letter dated June 25, 2015.
MANAGEMENT CONSULTATIONS WITH OTHER INDEPENDENT ACCOUNTANTS
In some cases, management may decide to consult with other accountants about auditing and accounting
matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves
application of an accounting principle to the City’s financial statements or a determination of the type of
auditor’s 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.
OTHER AUDIT FINDINGS OR ISSUES
We generally discuss a variety of matters, including the application of accounting principles and auditing
standards, with management each year prior to retention as the City’s auditors. However, these
discussions occurred in the normal course of our professional relationship and our responses were not a
condition to our retention.
OTHER MATTERS
We applied certain limited procedures to Management’s Discussion and Analysis, and budgetary
comparison schedules for the General Fund and major special revenue funds, and Schedules of Funding
Progress for the Monticello Fire Department Relief Association Pension Plan, and the City of Monticello
Other Post-Employment Benefits Plan, which are required supplementary information (RSI) that
supplements the basic financial statements. Our procedures consisted of inquiries of management
regarding the methods of preparing the information and comparing the information for consistency with
management’s responses to our inquiries, the basic financial statements, and other knowledge we
obtained during our audit of the basic financial statements. We 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 combining and individual fund statements accompanying the financial
statements, which are 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, other supplementary schedules, and the
statistical section, which accompany the financial statements but are not RSI. We did not audit or perform
other procedures on this other information and we do not express an opinion or provide any assurance on
it.
-4-
GOVERNMENTAL FUNDS OVERVIEW
This section of the report provides you with an overview of the financial trends and activities of the City’s
governmental funds, which includes the General, special revenue, debt service, and capital project funds.
These funds are used to account for the basic services the City provides to all of its citizens, which are
financed primarily with property taxes. The governmental fund information in the City’s financial
statements focuses on budgetary compliance, and the sufficiency of each governmental fund’s current
assets to finance its current liabilities.
PROPERTY TAXES
Minnesota cities rely heavily on local property tax levies to support their governmental fund activities.
For the 2013 fiscal year, local property tax levies provided 41.1 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.
Property tax levies certified by Minnesota cities for 2014 increased about 1.6 percent over 2013,
compared to an increase of 2.3 percent the prior year. This moderate increase was due in part to a
one-year levy limit for 2014 imposed on cities over 2,500 in population.
The total market value of Minnesota cities increased about 1.1 percent for the 2014 levy year, ending a
four-year trend of declining market values that began in 2010 and peaked with a state-wide decline of
about 8.8 percent for levy year 2012. Market values showed modest increases in all property categories
for 2014, with the largest gains in agricultural and non-homestead residential properties. Because the
assessed valuation used for levying property taxes is based on values from the previous fiscal year (e.g.
the market value for taxes payable in 2014 is based on estimated values as of January 1, 2013), market
value improvement has lagged behind recent upturns in the housing market and the economy in general.
The City’s taxable market value increased 10.2 percent for taxes payable in 2013, but decreased
1.5 percent for taxes payable in 2014. The following graph shows the City’s changes in taxable market
value over the past 10 years:
$–
$200,000,000
$400,000,000
$600,000,000
$800,000,000
$1,000,000,000
$1,200,000,000
$1,400,000,000
2005200620072008200920102011201220132014
Taxable Market Value
-5-
Tax capacity is considered the actual base available for taxation. It is calculated by applying the state’s
property classification system to each property’s market value. Each property classification, such as
commercial or residential, has a different calculation and uses different rates. Consequently, a city’s total
tax capacity will change at a different rate than its total market value, as tax capacity is affected by the
proportion of the City’s tax base that is in each property classification from year-to-year, as well as
legislative changes to tax rates. The City’s tax capacity for taxes payable in 2013 increased 17.7 percent
and decreased 2.8 percent in 2014. The following graph shows the City’s change in tax capacities over the
past 10 years:
$–
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
$16,000,000
$18,000,000
$20,000,000
2005200620072008200920102011201220132014
Local Tax Capacity
The following table presents the average tax rates applied to city residents for each of the last two levy
years, along with comparative state-wide rates.
Rates expressed as a percentage of net tax capacity
20132014 20132014
Average tax rate
City48.8 48.8 42.3 44.7
County48.5 47.6 44.3 43.4
School28.5 28.9 26.2 28.3
Special taxing7.2 7.3 0.6 –
Total133.0132.6 113.4116.4
City of Monticello
All Cities
State-Wide
Fiscal 2013 and 2014 average tax rates are below state-wide averages for the first time in several years as
a result of improved market values and tax capacities in 2013. The increase in market values and local tax
capacity in 2013 is related to significant increases to market values at the Xcel power plant.
-6-
GOVERNMENTAL FUNDS REVENUE AND EXPENDITURES
The following table presents the per capita revenue of the City’s governmental funds for the past three
years, along with state-wide averages.
We have included the most recent comparative state-wide averages available from the Office of the State
Auditor to provide a benchmark for interpreting the City’s data. The amounts received from the typical
major sources of governmental fund revenue will naturally vary between cities based on factors such as
the City’s stage of development, location, size 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 the City’s operation. Also, certain data on these tables may be classified differently than how
they appear on the City’s financial statements in order to be more comparable to the state-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 your city. We intend for this type of comparative and trend
information to complement, rather than duplicate, information in the Management’s Discussion and
Analysis. An inherent difficulty in presenting per capita information is the accuracy of the population
count, which for most years is based on estimates.
Year 201220132014
Population2,500–10,000 10,000–20,000 20,000–100,000 12,93512,96412,993
Property taxes422$ 388$ 423$ 637$ 616$ 647$
Tax increments30 42 40 79 75 64
Franchise fees and other taxes31 39 34 26 25 28
Special assessments63 58 72 147 159 147
Licenses and permits27 26 38 21 26 29
Intergovernmental revenues253 268 148 42 98 56
Charges for services109 84 91 161 142 131
Other56 33 30 119 40 91
Total revenue991$ 938$ 876$ 1,232$ 1,181$ 1,193$
December 31, 2013
City of Monticello
Governmental Funds Revenue per Capita
With State-Wide Averages by Population Class
State-Wide
The City has generated more property tax revenue for its governmental funds revenue compared to the
average Minnesota city. The City continues to generate more tax increment revenue per capita than
average, as it has made use of this tool to finance commercial development. The City generates more
special assessment revenue (typically used for new development) as the City continues to be in a growth
phase.
The City’s per capita governmental funds revenue for 2014 was $1,193, an increase of about 1.0 percent
from the prior year. Property taxes increased $31 per capita as the City’s tax levy and excess tax
increment collections increased in 2014. Other revenue also increased $51 per capita, mainly as a result of
a positive market value adjustment on the City’s investment portfolio in 2014. These increases were offset
by a decrease in intergovernmental revenues of $42 per capita due to a significant amount of state aid
revenues received for specific projects in the prior year.
-7-
The expenditures of governmental funds will also vary from state-wide averages and from year-to-year,
based on the City’s circumstances. Expenditures are classified into three types as follows:
Current – These are typically the general operating type expenditures occurring on an annual
basis, and are primarily funded by general sources such as taxes and intergovernmental revenues.
Capital Outlay and Construction – These expenditures do not occur on a consistent basis, more
typically fluctuating significantly from year-to-year. Many of these expenditures are
project-oriented, and are often funded by specific sources that have benefited from the
expenditure, such as special assessment improvement projects.
Debt Service – Although the expenditures for debt service may be relatively consistent over the
term of the respective debt, the funding source is the important factor. Some debt may be repaid
through specific sources such as special assessments or redevelopment funding, while other debt
may be repaid with general property taxes.
The City’s expenditures per capita of its governmental funds for the past three years, together with
state-wide averages, are presented in the following table:
Year 201220132014
Population2,500–10,000 10,000–20,000 20,000–100,000 12,93512,96412,993
Current
129$ 100$ 83$ 156$ 122$ 112$
244 235 239 134 139 142
123 121 91 132 132 138
83 99 85 176 191 184
66 73 91 101 117 124
645 628 589 699 701 700
Capital outlay
and construction303 288 219 219 105 171
Debt service
164 133 102 400 408 416
55 43 39 100 72 51
219 176 141 500 480 467
Total expenditures1,167$ 1,092$ 949$ 1,418$ 1,286$ 1,338$
Governmental Funds Expenditures per Capita
With State-Wide Averages by Population Class
City of Monticello
Principal
December 31, 2010
State-Wide
Interest and fiscal charges
General government
Public safety
Street maintenance and
lighting
Recreation and culture
All other
The City’s governmental funds current per capita expenditures are higher than state-wide averages for
cities in the same population class.
The City’s per capita expenditures for capital outlay and construction will vary on a yearly basis
depending on current, ongoing capital projects. Debt service costs are significantly higher than other cities
state-wide due to the stage of development of the City.
-8-
GOVERNMENTAL FUND BALANCES
The following table summarizes the changes in the fund balances of the City’s governmental funds during
the years ended December 31, 2013 and 201420132013201320132013201320132013, presented both by
fund balance classification and by fund:
Increase
20132014 (Decrease)
Fund balances of governmental funds
Total by classification
Nonspendable2,081,026$ 1,941,414$ (139,612)$
Restricted10,928,985 10,453,449 (475,536)
Assigned6,485,727 7,321,744 836,017
Unassigned3,656,463 4,204,731 548,268
Total governmental funds 23,152,201$ 23,921,338$ 769,137$
Total by fund
Major funds
General3,914,563$ 4,331,058$ 416,495$
Community Center271,204 440,824 169,620
Economic Development Authority7,115,305 6,911,674 (203,631)
Debt Service2,750,079 3,919,070 1,168,991
Capital Projects3,479,694 2,895,619 (584,075)
Park and Pathway Dedication973,433 738,333 (235,100)
Nonmajor funds4,647,923 4,684,760 36,837
Total governmental funds 23,152,201$ 23,921,338$ 769,137$
Governmental Fund Changes in Fund Balance
Fund Balance
as of December 31,
As reflected in the table above, total governmental fund balance increased by $769,137. The increase was
largely due to the increase in fund balance in the General Fund.
-9-
GENERAL FUND
The City’s 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
operations, police and fire protection, building inspection, streets and highway maintenance, and
recreation and culture.
The following graph displays the City’s General Fund trends of financial position and changes in the
volume of financial activity. Fund balance and cash balance are typically used as indicators of financial
health or equity, while annual expenditures are often used to measure the size of the operation.
$–
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
$4,500,000
$5,000,000
$5,500,000
$6,000,000
$6,500,000
$7,000,000
$7,500,000
$8,000,000
$8,500,000
2005200620072008200920102011201220132014
General Fund Financial Position
Year Ended December 31,
Fund Balance Cash Balance (Including Interfund Borrowing)Expenditures
The City’s General Fund cash and investments balance (including interfund borrowing) at December 31,
2014 was $4,639,206, which increased $618,266 from 20132013201320132013201320132013. Total
fund balance at December 31, 2014 was $4,331,058, up $416,495.
This fund balance level represents approximately 67.6 percent of the City’s annual General Fund
expenditures, based on 2014 expenditure levels. The City’s adopted fund balance policy requires that the
City set aside fund balance to represent 45 percent of expenditures for working capital and contingencies.
Having an appropriate fund balance is an important factor because a government, like any organization,
requires a certain amount of equity to operate. Generally, the amount of equity required typically
increases as the size of the operation increases. A healthy financial position also 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 can be a factor in determining the City’s
bond rating and resulting interest costs.
-10-
The following illustrations provide you with the components of the City’s General Fund revenue
compared to budget for 2014:
Other
Charges for Services
Intergovernmental
Licenses and Permits
Property Taxes
General Fund Revenue
Budget to Actual
Budget Actual
Total General Fund revenues for 2014 were $7,119,002, which was $359,002 (5.3 percent) over the final
budget. As reflected in the table above, other revenues were over budget by $198,384, which was mainly
due to small amounts over budget spread across many categories. Licenses and permits revenue also
exceeded budgeted amounts by $105,130 as a result of conservative budgeting in the revenue category.
The following graph presents the City’s General Fund revenue sources for the last five years.
$–
$400,000
$800,000
$1,200,000
$1,600,000
$2,000,000
$2,400,000
$2,800,000
$3,200,000
$3,600,000
$4,000,000
$4,400,000
$4,800,000
$5,200,000
$5,600,000
$6,000,000
TaxesIntergovernmentalOther
General Fund Revenue by Source
Year Ended December 31,
2010 2011 2012 2013 2014
The graph reflects the City’s increasing reliance on taxes to finance its General Fund operations.
Overall, General Fund revenues increased $130,657 (1.9 percent) from the previous year. Property taxes
decreased $77,143 due to a decrease in the General Fund tax levy. Other revenues increased $299,140 due
to the market value adjustment on investments reported in the current year in a sharp contrast to the
negative adjustment on investments reported in the prior year.
-11-
The following graphs illustrate the components of General Fund spending for 2014 compared to budget:
General Governmental
Public Safety
Public Works
Recreation and Culture
Other
General Fund Expenditures
Budget to Actual
Budget Actual
Total General Fund expenditures for 2014 were $6,409,507, which was $257,493 (3.9 percent) under
budget. The public works area was under budget by $125,176, mainly in street repairs. Recreation and
culture was under budget by $128,296 mainly within park operations.
The following illustrations provide you with the components of the City’s General Fund spending by
function for the past five years:
$–
$250,000
$500,000
$750,000
$1,000,000
$1,250,000
$1,500,000
$1,750,000
$2,000,000
General
Governmental
Public SafetyPublic WorksRecreation and
Culture
Other
General Fund Expenditures by Function
Year Ended December 31,
2010 2011 2012 2013 2014
Overall, General Fund expenditures decreased $50,782 (0.8 percent) from the prior year. General
government expenditures decreased $104,602, which was mainly due to decreased spending for
information technology services. This was offset by an increase in public works by $92,724 due to
increased costs for street repairs.
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ENTERPRISE FUNDS OVERVIEW
The City maintains a number of enterprise funds to account for services the City provides that are
financed primarily through fees charged to those utilizing the service. This section of the report provides
you with an overview of the financial trends and activities of the City’s enterprise funds, which includes
the Water Utility, Sewage Utility, Liquor Operations, Fiber Optics, and Deputy Registrar Funds.
ENTERPRISE FUNDS FINANCIAL POSITION
The following table summarizes the changes in the financial position of the City’s enterprise funds during
the years ended December 31, 2013 and 201420132013201320132013201320132013, presented both by
classification and by fund:
Increase
20132014 (Decrease)
Net position of enterprise funds
Total by classification
Net investment in capital assets20,496,832$ 42,117,264$ 21,620,432$
Unrestricted6,461,685 9,112,037 2,650,352
Total enterprise funds 26,958,517$ 51,229,301$ 24,270,784$
Total by fund
Water15,220,444$ 14,901,305$ (319,139)$
Sewage22,564,278 20,761,130 (1,803,148)
Liquor979,250 987,433 8,183
Fiber Optics(12,030,506) 14,198,557 26,229,063
Deputy Registrar225,051 380,876 155,825
Total enterprise funds 26,958,517$ 51,229,301$ 24,270,784$
Enterprise Funds Change in Financial Position
Net Position
as of December 31,
In total, the net position of the City’s enterprise funds increased by $24,270,784 during the year ended
December 31, 2014. A special item contributed to the significant increase in net position in the Fiber
Optics Fund. The fund experienced a $21 million gain on extinguishment of debt. The Fiber Optics Fund
also received a total of $6.4 million of transfers from other funds related to judgement bonds issued in the
current year. The Sewage Fund operating decline relates to a transfer of $1.7 million to the debt service
fund to finance outstanding debt obligations.
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WATER ENTERPRISE FUND
The following graph presents 10 years of comparative operating results for the City’s Water Enterprise
Fund:
$–
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
$1,000,000
$1,100,000
$1,200,000
$1,300,000
$1,400,000
2005200620072008200920102011201220132014
Water Enterprise Fund
Year Ended December 31,
Operating Revenue
Operating Expense
Operating Income Before Depreciation
At December 31, 2014, the Water Enterprise Fund had a cash balance of $4,377,060 and a net position
balance of $14,901,305. Net position consisted of $10,149,892 in net investment in capital assets and
$4,751,413 in unrestricted net position.
Operating revenue in the Water Enterprise Fund is $1,117,226, a decrease of $121,857 from the prior
year. This decrease is related to a significant decrease in consumption, mostly related to colder weather
conditions in 2014.
Water Enterprise Fund operating expenses for 2014 were $1,086,006, an increase of $76,134, which is
mainly due to the increase in supplies and maintenance for the purchase and installation of water meters.
It is important that this fund continue to have positive operating results so as not to place an additional
burden on other city funds. It is also important that the City continue to monitor water rates so that they
are designed to also provide for future repairs and replacement of the infrastructure assets.
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SEWAGE ENTERPRISE FUND
The following graph presents 10 years of comparative operating results for the City’s Sewage Enterprise
Fund:
$(200,000)
$–
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
$1,800,000
$2,000,000
$2,200,000
$2,400,000
$2,600,000
$2,800,000
2005200620072008200920102011201220132014
Sewage Enterprise Fund
Year Ended December 31,
Operating Revenue
Operating Expense
Operating Income (Loss) Before Depreciation
At December 31, 2014, the Sewage Enterprise Fund had a cash balance of $2,982,398 and a net position
balance of $20,761,130. Net position consisted of $17,618,227 in net investment in capital assets and
$3,142,903 of unrestricted net position.
Sewage Enterprise Fund operating revenues for 2014 were $2,081,660, which is $74,942 more than the
previous year. Operating expenses for 2014 were $2,676,729, which is $292,805 higher than
20132013201320132013201320132013. This increase is due to increased engineering fees and waste
water treatment plant services all related to projects the City completed in 2014.
It is important that this fund have positive operating results so as not to place an additional burden on
other city funds. It is also important that the City continue to monitor sewage rates so they are designed to
also provide for future repairs and replacement of infrastructure assets.
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LIQUOR ENTERPRISE FUND
The following graph presents 10 years of operating results for the Liquor Enterprise Fund:
$–
$400,000
$800,000
$1,200,000
$1,600,000
$2,000,000
$2,400,000
$2,800,000
$3,200,000
$3,600,000
$4,000,000
$4,400,000
$4,800,000
$5,200,000
2005200620072008200920102011201220132014
Liquor Enterprise Fund
Year Ended December 31,
Sales
Cost of Sales
Operating Expenses
Operating Income (Loss)
The Liquor Enterprise Fund ended 2014 with a net position balance of $987,433, an increase of $8,183
from the prior year. Of the net position balance, $264,790 represents the investment in liquor capital
assets, leaving $722,643 of unrestricted net position.
Liquor sales for 2014 were $5,165,737, an increase of $79,813 (1.6 percent) from last year. Sales have
steadily increased over the last several years, increasing by about 45.9 percent since 2005. The Liquor
Enterprise Fund generated a gross profit of $1,289,040 in 2014, or about 25.0 percent, of gross sales. The
Liquor Enterprise Fund’s gross profit margin declined slightly after improving over the prior two years.
Operating expenses for 2014 were $694,567, an increase of $4,618 from last year.
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FIBER OPTICS ENTERPRISE FUND
The following graph presents five years of operating results for the Fiber Optics Enterprise Fund:
$(1,500,000)
$(1,000,000)
$(500,000)
$–
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
20102011201220132014
Fiber Optics Enterprise Fund
Year Ended December 31,
Operating Revenue
Operating Expense
Operating Income (Loss) Before Depreciation
At December 31, 2014, the Fiber Optics Enterprise Fund had a cash balance of $42,559 and a net position
balance of $14,198,557. Net position consisted of $14,036,591 in net investment in capital assets and
$161,966 of unrestricted net position.
Operating revenue in this fund was $1,761,978, an increase of $140,316, or 8.7 percent, in 2014.
Operating expenses declined $493,347 in fiscal 2014. This was mainly due to decreased professional fees,
including lower legal costs and software and maintenance agreements in fiscal 2014.
The operating loss before depreciation in this fund during this year was $606,176. This was an
improvement of $665,775 in the current year, mostly related to decreased operating expenses as
previously discussed.
As a result of improved but still poor operating results, we recommend the City continue to monitor the
financial results of this fund. The continued monitoring of this fund would include a discussion on how
the current financial results compare to the future strategic plan for this fund. Most importantly, the future
strategic plan should continue to include a discussion on the impact this fund is having on the overall
financial health of the City, including what impact the changes made to the plan are expected to have on
the City as a whole in the short-term but also over the long-term.
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Legal Settlement With Revenue Bondholders Resulting in Gain on Extinguishment of Debt
On June 6, 2012, the City notified the trustee for the $26,445,000 Monticello Telecommunications
Revenue Bonds, Series 2008 that it would no longer make monthly sinking fund payments from
supplemental sources. A technical default occurred on July 1, 2012, when the City failed to make the
sinking fund payment. On December 1, 2012, the first payment default occurred, as the trustee opted not
to tap the $2.3 million in the bond reserve funds in order to make an $882,669 interest payment due
on that date. A second non-payment default occurred on June 1, 2013, when an $882,669 interest and
$85,000 principal payment was not made. A third non-payment default occurred on December 1, 2013,
when an $879,906 interest payment was not made.
Under the threat of litigation from bondholders, the City entered into a tolling agreement with the trustee
on April 1, 2013 in order to permit time for good faith negotiations toward a settlement agreement. On
October 2, 2013, the City and trustee, on behalf of bondholders, entered into a settlement agreement
whereby the City would pay a $5.75 million settlement (21.7 percent of original par) in exchange for
release from all future debt service requirements on the bonds, release from any future claims from
bondholders, and the ability to continue to own and operate the telecommunications enterprise. The
settlement agreement received approval by state and federal courts in 2014. The City sold tax-supported
general obligations bonds in December 2014 and paid the settlement amount prior to year-end.
The extinguishment of debt resulted in a $20,990,451 Fiber Optics Fund gain on extinguishment of debt,
which is reported as a special item in the Statement of Activities and the Statement of Revenues, Expenses,
and Changes in Net Position – Proprietary Funds. The gain is calculated by subtracting the $5.75 million
settlement and amounts held in trust accounts from the par value of bonds outstanding plus accrued
interest payable.
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DEPUTY REGISTRAR ENTERPRISE FUND
The following graph presents seven years of comparative operating results for the City’s Deputy Registrar
Enterprise Fund:
$–
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
$450,000
$500,000
$550,000
2008200920102011201220132014
Deputy Registrar Fund
Year Ended December 31,
Operating Revenue
Operating Expense
Operating Income (Loss) before depreciation
At December 31, 2014, the Deputy Registrar Enterprise Fund had a cash balance of $363,479 and a net
position balance of $380,876. Net position consisted of $47,764 in net investment in capital assets and
$333,112 of unrestricted net position.
Deputy Registrar Enterprise Fund operating revenues for 2014 were $497,798, which is $41,414 more
than the previous year mostly due to an increase in charges for services. Operating expenses for 2014
were $302,709, which is $8,571 higher than 20132013201320132013201320132013.
As shown in the above graph, operating income before depreciation has been steadily increasing over the
past several years.
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GOVERNMENT-WIDE FINANCIAL STATEMENTS
In addition to fund-based information, the current reporting model for governmental entities also requires
the inclusion of two government-wide financial statements designed to present a clear picture of the City
as a single, unified entity. These government-wide statements provide information on the total cost of
delivering services, including capital assets and long-term liabilities.
STATEMENT OF NET POSITION
The Statement of Net Position essentially tells you what your city owns and owes at a given point in time,
the last day of the fiscal year. Theoretically, net position represents the resources the City has leftover to
use for providing services after its debts are settled. However, those resources are not always in spendable
form, or there may be restrictions on how some of those resources can be used. Therefore, net position is
divided into three components: net investment in capital assets, restricted, and unrestricted.
The following table presents the components of the City’s net position as of December 31, 2013 and
2014, for governmental activities and business-type activities:
Increase
20132014 (Decrease)
Net position
Governmental activities
Net investment in capital assets44,268,757$ 48,253,810$ 3,985,053$
Restricted13,570,548 10,453,449 (3,117,099)
Unrestricted18,034,821 14,792,521 (3,242,300)
Total governmental activities75,874,126 73,499,780 (2,374,346)
Business-type activities
Net investment in capital assets20,496,832 42,117,264 21,620,432
Unrestricted6,463,638 9,121,952 2,658,314
Total business-type activities26,960,470 51,239,216 24,278,746
Total net position 102,834,596$ 124,738,996$ 21,904,400$
December 31,
The City’s total net position at December 31, 2014 was $21,904,400 higher than the prior year. The
overall financial results are reflective of the significant increase in net position in the Fiber Optics Project,
which was due to the special item reported in 2014 as previously discussed.
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STATEMENT OF ACTIVITIES
The Statement of Activities tracks the City’s yearly revenues and expenses, as well as any other
transactions that increase or reduce total net positions. These amounts represent the full cost of providing
services. The Statement of Activities provides a more comprehensive measure than just the amount of
cash that changed hands, as reflected in the fund-based financial statements. This statement includes the
cost of supplies used, depreciation of long-lived capital assets, and other accrual-based expenses.
The following table presents the change in the net position of the City for the years ended December 31,
2013 and 2014:
20132014
Net (expense) revenue
Governmental activities
General government (1,476,483)$ (1,308,098)$
Public safety (1,535,078) (1,531,029)
Public works (3,432,146) (3,335,479)
Sanitation (470,615) (469,571)
Transit – (10,000)
Recreation and culture (1,568,111) (1,180,833)
Economic development (1,005,813) (1,084,620)
Interest on long-term debt (235,265) (649,854)
Business-type activities
Water 204,970 113,635
Sewer (485,169) (273,360)
Liquor 628,717 596,393
Fiber optic (3,634,151) (1,157,192)
Deputy registrar 162,754 197,562
(12,846,390) (10,092,446)
General revenues
Taxes 8,927,164 9,219,737
Franchise taxes 320,640 357,409
General aids and grants 65,228 27,502
Investment earnings (306,303) 1,184,104
Other general revenues 555,250 217,643
Gain on sale of assets 3,885 –
Special item: gain on extinguishment of debt – 20,990,451
9,565,864 31,996,846
(3,280,526)$ 21,904,400$
Total net (expense) revenue
Total general revenues
Change in net position
Net Change
One of the goals of this statement is to provide a side-by-side comparison to illustrate the difference in the
way the City’s governmental and business-type operations are financed. The table clearly illustrates the
dependence of the City’s governmental operations on general revenues, such as property taxes and
unrestricted grants. It also shows if the City’s business-type activities are generating sufficient program
revenues (service charges and program-specific grants) to cover expenses. This is critical given the
current downward pressures on the general revenue sources.
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LEGISLATIVE UPDATES
The 2014 legislative session began with a projected budget excess for the remainder of the biennium of
$1.09 billion, later revised upward to a projected excess of $1.23 billion in the February 2014 economic
forecast. The Legislature utilized a portion of the projected excess to bolster the state’s financial
condition; repaying $246 million “borrowed” from K–12 education through previous financing shifts, and
using $150 million to replenish the state “Rainy Day Fund” budget reserve. The Legislature also approved
increases to future funding for local government aid, and expanded the sales tax exemption approved for
cities in 2013 to include joint powers entities and other instrumentalities of local government.
The following is a summary of recent legislation affecting Minnesota cities in 2014 and into the future:
Local Government Aid (LGA) – The Legislature completely overhauled the LGA formula for fiscal
year 2014 and thereafter, creating a three-tiered formula that includes separate “need factor”
calculations for cities with populations under 2,500, between 2,500 and 10,000, or over 10,000. The
new formula simplified the LGA calculation, and reduced the volatility of the LGA distribution by
limiting the amount it may decline in a given year. Under the new formula, the minimum LGA 2014
distribution for each city was an amount equal to their 2013 LGA. Beginning in 2015, any reduction
to a city’s calculated LGA distribution will be limited to the lesser of $10 per capita, or 5 percent of
their previous year net tax levy. For cities that gain under the new formula, the increases will be
distributed proportionate to their unmet need, as determined by the new “need factor” calculations.
The state-wide LGA appropriation was $507.6 million for fiscal 2014, $516.9 million for 2015, and
$519.4 million for fiscal 2016 and thereafter.
Sales Tax Exemption – Cities are exempted from paying sales tax on qualifying purchases, effective
for purchases made on or after January 1, 2014. Purchases of goods or services by an exempt local
government for a publically provided liquor store, gas or electric utility, golf course, marina,
campground, café, laundromat, solid waste hauling or recycling operation, or landfill will remain
taxable. The definition of “cities” for this statute include both home-rule and statutory cities.
The 2014 Legislature extended the definition of tax exempt local government to include all special
district; city, county, or township instrumentalities; economic development authorities; housing and
redevelopment authorities; and all joint power boards or organizations. However, this expanded
exemption list is not effective until January 1, 2016.
Proposed Property Tax Levy Certification Date – The deadline for cities to certify their proposed
annual tax levies was extended from September 15 to September 30.
Agricultural Homestead Market Value Credit – The rate of agricultural homestead market value
was increased to a maximum of $490 at a market value of $270,000 and over.
Capital Investment Act Requirements – The Legislature approved capital improvement projects
totaling about $1.1 billion under two separate capital investment (bonding) acts. Both require that, to
the extent practicable, a public entity receiving an appropriation of public money for a project under
these acts must assure those facilities are built with American-made steel.
Authority to Inspect Public Buildings and State-Licensed Facilities – A formal delegation process
was established that must be used by the state Department of Labor and Industry (DLI) when
delegating the authority to inspect public buildings and state-licensed facilities to local building
officials. The new provisions did not alter the circumstances under which the DLI is required to
delegate this authority in most circumstances, only the process to be followed. However, for certain
smaller construction projects designated as “reserved projects,” the DLI is now required to delegate
inspection authority to any municipality with a designated building official without going through the
formal delegation process.
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Open Meeting Law – A change was made to the Open Meeting Law to clarify that the use of social
media by members of a public body does not violate the Open Meeting Law if the use is limited to
exchanges open to the public. The new statute specifically excludes email but does not otherwise
define the term social media.
Deputy Registrar Residency – The statutory requirement that an individual appointed as deputy
registrar for a statutory or home-rule charter city be a resident of the county in which the city is
located was repealed.
Local Campaign Finance – Changes were made to increase the campaign contribution limits for
local elections. For candidates in a territory with a population of 100,000 or less, the contribution
limits were raised to $600 in an election year and $250 in a non-election year. For candidates in a
territory with a population over 100,000, the limits were raised to $1,000 in an election year and $250
in a non-election year. In addition, all campaign finance reports required to be filed with a local
government must now be published on the local government’s website, if the local government
maintains a website.
Data Practices – Several changes were made to address unauthorized access of private data by public
employees, requiring local governments to: establish security measures to help ensure private data is
only accessible to public employees whose work assignment reasonably requires access to the data,
and that the data is only being accessed by those individuals for the purposes of their work
assignment; follow the data breach reporting requirements that were previously only applicable to
state agencies; and perform annual security assessments of personal information maintained by the
entity. The statute also states that accessing private data without authorization is a misdemeanor, and
willful violation by a public employee constitutes just cause for suspension without pay or dismissal.
Part-Time Peace Officers – A change in the statutes now prohibits law enforcement agencies from
hiring new part-time peace officers, existing part-time peace officers from transferring to new
agencies, and the Peace Officer Standards and Training Board from licensing new part-time peace
officers. Part-time peace officers that are currently employed may continue to serve indefinitely with
their current employer, but must turn in their license upon leaving their current place of employment
or otherwise becoming unemployed.
Responsible Contractor Requirement – Contractors who bid on public contracts in excess of
$50,000 are now required to certify that they are a “responsible bidder” in order to be awarded a
contract as the lowest responsible bidder or best value alternative. A responsible contractor must be in
compliance with various state and federal requirements for income tax, workers’ compensation,
unemployment insurance, minimum wage, and safety. City solicitations for bid must include: the
definition of “responsible contractor,” which may include criteria in addition to the statutory
requirements established by the city, or reference to the statutory definition; a statement that a
contractor failing to meet the criteria or verify compliance is ineligible to be awarded or perform
work on the contract; a statement that submitting a false verification renders the contractor ineligible
and can result in termination of the contract; and a statement requiring the contractor to provide
copies of verification forms for all subcontractors upon request. Cities are not obligated to verify any
of the information in the contractor verification; and have no liability if reasonably relying on the
certification when awarding the contract, or declining to award the contract based on a reasonable
determination that a contractor failed to verify compliance.
Disaster Assistance Contingency Fund – A new state account was created to provide emergency
cash flow for local governments located in counties declared federal disaster areas. The fund may be
used to meet non-federal fund matching requirements to speed the availability of federal funds.
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Pensions – A number of changes to the Public Employees Retirement Association (PERA) General
Plan were adopted, including:
The minimum salary threshold for inclusion into the PERA General Plan was changed
from $425 in any one month to $5,100 on any year for non-school employees or $3,800
in any year for school employees.
Employers are required to provide written notice to any employee excluded from
membership in the PERA General Plan within two weeks of the determination on a form
prescribed by the PERA executive director.
PERA contribution rates for both employees and employers were increased by
0.25 percent of salary effective January 1, 2015.
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ACCOUNTING AND AUDITING UPDATES
GOVERNMENTAL ACCOUNTING STANDARDS BOARD (GASB) STATEMENT NO. 68 – ACCOUNTING AND
FINANCIAL REPORTING FOR PENSIONS—AN AMENDMENT OF GASB STATEMENT NOS. 27 AND 50
The primary objective of this statement is to improve accounting and financial reporting by state and local
governments for pensions. This statement replaces the requirements of GASB Statement Nos. 27 and
No. 50, as they relate to pensions that are provided through pension plans administered as trusts or
equivalent arrangements that meet certain criteria. The requirements of GASB Statement Nos. 27 and
No. 50 remain applicable for pensions that are not covered by the scope of this statement.
This statement establishes standards for measuring and recognizing liabilities, deferred outflows of
resources, deferred inflows of resources, and expenses/expenditures. In addition, this statement details the
recognition and disclosure requirements for employers with liabilities (payables) to a defined benefit
pension plan and for employers whose employees are provided with defined contribution pensions. This
statement also addresses circumstances in which a non-employer entity has a legal requirement to make
contributions directly to a pension plan. This statement is effective for financial statements for fiscal years
beginning after June 15, 2014. Earlier application is encouraged.
Included in this statement are major changes in how employers that participate in cost-sharing pension
plans, such as the Teachers’ Retirement Association (TRA) and PERA, account for pension benefit
expenses and liabilities. In financial statements prepared using the economic resources measurement
focus and accrual basis of accounting (government-wide and proprietary funds), a cost-sharing employer
that does not have a special funding situation is required to recognize a liability for its proportionate share
of the net pension liability of all employers with benefits provided through the pension plan. A
cost-sharing employer is required to recognize pension expense and report deferred outflows of resources
and deferred inflows of resources related to pensions for its proportionate share of collective pension
expense and collective deferred outflows of resources and deferred inflows of resources related to
pensions. In addition, the effects of (1) a change in the employer’s proportion of the collective net pension
liability and (2) differences during the measurement period between the employer’s contributions and its
proportionate share of the total of contributions from employers included in the collective net pension
liability are required to be determined. These effects are required to be recognized in the employer’s
pension expense in a systematic and rational manner over a closed period equal to the average of the
expected remaining service lives of all active and inactive employees that are provided with pensions
through the pension plan.
GASB STATEMENT NO. 72 – FAIR VALUE MEASURE AND APPLICATION
GASB Statement No. 72 addresses accounting and financial reporting issues related to fair value
measurements. The requirements of this statement are intended to enhance comparability among
government financial statements by requiring certain assets and liabilities be reported at fair value, using a
consistent definition of fair value and accepted valuation techniques. The requirements of this statement
are effective for financial statements for periods beginning after June 15, 2015, with earlier application
encouraged.
GASB Statement No. 72 defines fair value as the price that would be received to sell an asset or paid to
transfer a liability in an orderly transaction between market participants at the measurement date. Fair
value measurements are generally assumed to take place in the government’s principal or most
advantageous market, taking into account the highest and best use for a nonfinancial asset, and assuming
market participants would act in their economic best interest. The statement requires a government to use
measurement techniques that are appropriate under the circumstances and for which sufficient data are
available to measure fair value; consistent with a market, (replacement) cost, or income approach. It also
establishes a hierarchy of inputs to be used in valuation techniques.
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The statement establishes or clarifies the applicability of fair value measurement for certain assets and
liabilities. Fair value is generally required for investments, defined as securities or other assets held
primarily for the purpose of generating income, or which have a present service capacity based solely on
their ability to generate cash. The statement requires measurement at acquisition value for donated capital
assets, donated works of art, historical treasures, and capital assets received through a service concession
arrangement. The statement also outlines the required financial statement disclosures about fair value
measurements, valuation techniques, and the hierarchy of inputs used for valuation.
CHANGES TO REQUIREMENTS FOR FEDERAL GRANTS
In December 2013, the OMB issued Uniform Administrative Requirements, Cost Principles, and Audit
Requirements for Federal Audits, which supersedes all or parts of eight OMB circulars; consolidating
federal cost principles, administrative principles, and audit requirements in one document. The “Super
Circular” includes a number of significant changes to the federal Single Audit process, including: an
increase in dollar threshold for requiring a Single Audit from $500,000 to $750,000; changes to the
thresholds and process used for determining major programs; reductions in the percentages of
expenditures required to be covered by a Single Audit from 50 percent to 40 percent for high-risk auditees
and from 25 percent to 20 percent for low-risk auditees; revised criteria for determining low-risk auditees;
and an increase in the threshold for reporting questioned costs from $10,000 to $25,000. Auditees are
required to implement the administrative requirements of the new “Super Circular” by December 26,
2014. The revised audit requirements will be effective for fiscal year 2015 city audits, with an optional
one-year grace period for implementing the new procurement standards included in this guidance.
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COSO INTERNAL CONTROL FRAMEWORK
The clarified auditing standards applicable to governmental audits incorporate a definition of internal
control that is based on the internal control integrated framework developed and issued in 1992 by the
Committee of Sponsoring Organizations of the Treadway Commission (COSO). In May 2013, COSO
issued an updated framework which supersedes the original after December 15, 2014. The new COSO
framework retains the basic definition of internal control and its five components established in its
original framework, along with the fundamental requirements to consider these five components and to
use judgment when assessing and evaluating the effectiveness of a system of internal controls. The new
COSO framework enhances and clarifies a number of concepts from the original framework to make it
easier to use and apply. One of the more significant enhancements was the establishment of 17 principles,
associated with the 5 components of internal control, intended to assist users in understanding the
requirements of effective internal control and designing effective systems of internal control.
The 5 components of internal control and 17 underlying principles are as follows:
Control Environment –
1. Organization demonstrates a commitment to integrity and ethical values.
2. Governing body is independent from management and exercises oversight control.
3. Management establishes structure, reporting lines, authority, and responsibilities.
4. Organization demonstrates a commitment to the competence of individuals involved with
internal control.
5. Organization holds individuals accountable for internal control responsibilities.
Risk Assessment –
6. Organization specifies clear objectives for the identification and assessment of risks.
7. Organization identifies and analyzes risk.
8. Organization assesses the potential for fraud risks.
9. Organization identifies and assesses significant changes that could impact internal control.
Control Activities –
10. Organization selects and develops control activities to mitigate risks.
11. Organization selects and develops general IT controls.
12. Organization establishes and implements control policies and procedures.
Information and Communication –
13. Organization uses relevant, quality information to support internal control.
14. Organization communicates internal control information internally.
15. Organization communicates internal control information externally.
Monitoring –
16. Organization conducts ongoing and/or separate internal control evaluations.
17. Organization evaluates and communicates deficiencies to responsible parties for corrective
action.
COSO defines an effective system of internal control as one that reduces to an acceptable level the risk of
failing to achieve an organizational objective in the areas of operations, compliance, or reporting.
According to the new framework, an organization can achieve effective internal control by applying all of
the principles listed above. To achieve this, each of these five components and the relevant principles
must be present and functioning, and the five components must operate in an integrated manner. Local
governments should be reviewing their internal control systems to assure these principles have been
incorporated and implemented.
CityCouncilAgenda:07/13/15
1
4B.ConsiderationofapprovingCitygrantmatchforaPhaseIXacquisitionatthe
BertramChainofLakesRegionalPark/YMCACampManitou(AS)
A.REFERENCEANDBACKGROUND:
TheCityCouncilisaskedtoconsiderauthorizingtheuseofCityfundsforaPhaseIX
propertyacquisitionattheBertramChainofLakesRegionalPark.
ThePhaseIXacquisitionfundingrequestismadeinordertoutilize $1millioningrant
fundsawardedthroughFY2015ParksandTrailsLegacygrantprogram.TheLegacy
grantwassubmittedatan80%State/20%Localmatchgrant.The$1millionLegacy
awardwasthesinglelargestParkandTrailgrantawardedthroughtheprogramfor
theFY2015grantcycle.
Thegrantreceivedwaswrittenbasedonthepurchaseoftheremainderof“Parcel4”.
Thepropertytotals50landacresandliesnorthofLongLakealongCountryRoad39.
Withcompletionofthisacquisition,totalacreageoftheparkwillreachapproximately
800landacres.
Theappraisedvaluationusedforthegrantsubmittalwasbasedonthe2011Shenohan
AppraisalServicesappraisalofthefullparkarea.Theappraisal,authorizedbytheCity
CouncilandWrightCountyBoardofCommissioners,lookedatthevaluationofthe
entireparkbasedonchangesinthelandvaluemarket,aswellasthevaluationsofeach
remainingindividualparceltobepurchased.Basedonthatappraisal,the50acreportion
ofParcel4 isestimatedtobeworth$1,400,180.Anewappraisalofthisparcelis
requiredbythegrantfundingtoconfirmvaluations.
TheCity’sshareofthematchfortheproposedacquisitionsis$208,000,which
includes$200,090inmatchfundingandapproximately$8,000forappraisaland
closingdocuments.TheWrightCountyBoardofCommissionershavevoted
unanimouslytoapprovetheCounty’sshareofthematchingfunding.
TheCityhascompletedsixpriorpropertyacquisitionsatBertram.Theattachedmap
detailsthoseacquisitions.TheCityandCountyhavealsosuccessfullyappliedforand
receivedgrantfundingfortwootheracquisitions,PhasesVIIandVIII,inadditiontothis
currentrequest.Tofollowisinformationonthestatusofthoseacquisitions.
•PhaseVII(PortionofParcel4)–TheCountyandCityhavebothapprovedmatch
fundingintheamountof $436,610 each,plusappraisalandclosingcosts,in
2014.Thesefundsmatch$1.4millioninpreviouslyawardedPark&TrailLegacy
grantfunds.Anappraisalforthisacquisitionisinprogress.Theacquisitionof
83.75acresofParcel4isexpectedtooccurinthefallof2015,afterpurchase
agreementandmemorandumdocumentsarebroughtforwardtotheCouncilfor
consideration.ThefundingforthispurchaseiscurrentlyavailableinthePark&
PathwayFund.
CityCouncilAgenda:07/13/15
2
•PhaseVIII(MajorityofParcel1)-TheCountyandCityhavebothapproved
matchfundingof$82,750each,plusappraisalandclosingcostsforthis
acquisition.ThisfundingmatchesaDNROutdoorRecreationgrantawardof
$100,000andincludesappraisalandclosingcosts.Thematchfacilitatesthe
acquisitionof9.63landacresofpropertyplannedfortheCityathleticcomplexat
Bertram.Anappraisalandreviewappraisalforthisacquisitionisinprogress.
AcquisitionofPhaseVIIIisexpectedtooccurinconjunctionwithPhaseVIIinthe
fallof2015,afterpurchaseagreementandmemorandumdocumentsarebrought
forwardtotheCouncilforconsideration.Thefundingforthispurchaseis
currentlyavailableinthePark&PathwayFund.
Currently,allpropertyacquiredunderthefirstsixphasesofacquisitionisjointlyowned
andoperatedbytheCityandCountyandisfullyaccessibletothepublic.
Aspropertyacquisitioncontinuestomoveforward,improvementshavebeenmadetothe
parktoallowforpublicuseandenjoymentofthelandownedbyWrightCountyandthe
CityofMonticello.To-date,theWrightCountyandCityParkstaffhavecompletedthe
followingimprovementsforpublicuse:
•OpeningoftheBertramBeachinJune,2015
•SupportandcoordinationwithMonticelloRotaryforconstructionofthenew
playgroundatBertramBeach
•ConstructionofanaccessroadfromBriarwoodAvenueandnewnorthparking
area
•Milesofclearedhikingpaths;pathsgroomedforcross-countyskiinginwinter(see
attachedmap)
•Installationandrefurbishmentoftwofishingpiers(oneonBertramandoneon
Long)
•PartnershipwiththeMinnesotaOff-RoadCyclists(MORC)fordevelopmentofa
10milesingle-trackmountainbikingcourse;inprogress
•OpeningoftheBertramboatlaunch
•Improvementofapublic-usegravel-surfaceparkinglotandentranceroadoff90th
St.
•RepairstobridgealongeastLongLaketrailway
•Parkboundarysignage
•Improvementstopicnicareaatparkentrance
Ausermapforparkamenitiesisalsoattachedassupportingdata.
Aswithpreviousacquisitions,anamendedMemorandumofUnderstandingwillalsobe
completedaspartofthePhaseIXacquisitionprocess.Oncedrafted,itwillbepresented
toCouncilforreviewandapprovalwiththePurchaseAgreement.Additionally,any
applicableUseAgreementswillalsobepresentedforCouncilreviewandapproval.
A1.BudgetImpact:Thefundingforthispurchase,$208,000,isproposedtocome
fromtheClosedBondFundcomponentoftheCapitalProjectsFund.Thecurrent
CityCouncilAgenda:07/13/15
3
CapitalProjectsFundbalanceisapproximately$952,000.Theacquisitionand
budgetimpactwilloccurin2016.
A2.StaffWorkloadImpact:IftheCityCouncilauthorizesthematchand
acquisition,CitystaffandtheCityAttorneywillworkwithWrightCountyto
draftingthenecessarypurchaseagreementdocumentationinpreparationfor
closing.ThisactionwillcommenceuponcompletionofPhaseVIIandVIII
acquisitions.
B.ALTERNATIVEACTIONS:
1.Motiontoapprove FY2015ParksandTrailsLegacy grantmatchfundinginthe
amountof$208,000fromtheCapitalProjectsFundforaPhaseIXacquisitionat
BertramChainofLakesRegionalPark,includingappraisalandclosingcosts,in
conjunctionwithamatchfromWrightCounty,andtodirectstafftoprepare
appropriateclosingandpurchasedocumentation.
2.Motiontodenygrantmatchfundingfora PhaseIXParksandTrailsLegacy
grantatthistime.
C.STAFFRECOMMENDATION:
TheauthorizationtofundthePhaseXIgrantmatchfortheBertramChainofLakes
RegionalParkisconsistentwithpreviousCouncilactions,theMonticelloComprehensive
Plan,andwiththeprovisionsoftheapprovedMemorandumofUnderstandingbetween
theCity,CountyandtheYMCA.Assuch,staffsupportfundingthematchforthis
acquisition.
D.SUPPORTINGDATA:
A.BertramChainofLakesParcelAcquisitionProgressMap
B.2008BertramChainofLakesParcelMap(Parcel#Reference)
C.BertramChainofLakeRegionalParkMap
D.BertramChainofLakesFundingTable
Current Park Boundary
Pending
Currently Unacquired
Phase VII & VIII
Pending 2015
(89 Acres)
Current Park
Boundary
5A
5
3
6
7
4
9
8
1 2
12
10
11
Wright County
Parks
Created by: Wright County GIS, Office of the County Surveyor
January, 2009
08001,600400
Feet
Bertram Chain of Lakes
Map 2 Project Area 2
Parcel #Land AcresWater AcresTotal Acres
140.17040.17
239.89039.89
5A104.3339.7144.03
6174.640174.64
7121.0948.23169.32
834.27.9542.15
99.5746.2755.84
109.8132.3742.18
110.3400.34
1241.870.3342.2
Bertram
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Oak Savanna
Restoration Site
Park
Entrance
"Kame"
(Geological Feature)
"Esker"(Geological Feature)
90TH ST NE
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(4
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Bertram Chain of Lakes
Regional Park
Bridge
Carry-In Access
Picnic Area
Trail Head
Access
Dam
Fishing Pier
Parking
Park Boundary
Lakes & Water Features
(Trails = 1.16 miles)
Trail #3 (Hike, Snowshoe)
LaVallee Esker Trail #1
(Hike, X-Country Ski)
(Trails = 1.36 miles)
(Trails = .27 miles)
Trail #4 (Hike, Snowshoe)
(Trails = 1.14 miles)
Trail #2 (Hike, Snowshoe)
Park Road
Township RoadPrivate Property
September 11, 2014
0250500
Feet
Become a friend of
Bertram Chain of Lakes
Regional Park.
ŚƚƉ͗ͬͬĨƌŝĞŶĚƐŽŽĞƌƚƌĂŵůĂŬĞƐ͘ŽƌŐͬ
Wright County
Parks
Total Trails = 4.02 miles(1) Trail Number
K
a
m
e
Trail
Phase Land Acres Year Funded Grant $Non-Local Funding Source County $City $Total Status/Result Documents/Approval Requests City Approval Date County Approval Date
Concept 10/27/2008 11/3/2008
1 2008 $1,000,000 LCCMR/Environment and Natural Resources Trust Fund $1,000,000 $1,000,000 $3,000,000 Phase 1 Completed December, 2008 MOU 11/10/2008 11/17/2008
1 2008 $200,000 DNR-Metro Greenways/Environment and Natural Resources Trust Fund $200,000 $200,000 $600,000 Phase 1 Completed December, 2008 MOU (First Addendum)12/8/2008 12/16/2088
1 319 Total 2008 $1,200,000 Parcel 5A, 11 and 6 $1,200,000 $1,200,000 $3,600,000 LCCMR Appropriation Approval NA 11/18/2008
Metro Greenways Approved NA 9/16/2008
Purchase Agreement 12/8/2008 12/16/2008
Athletic Field Agreement 12/8/2008 12/16/2008
Match 3/22/2010 4/16/2010
2 40.66 2010 $549,628 DNR-Metro Greenways/Environment and Natural Resources Trust Fund $274,814 $274,814 $1,099,256 Phase II Completed June 2010 MOU (2nd Addendum)5/10/2010 6/8/2010
Parcel 5B Purchase Agreement 5/10/2010 6/8/2010
Match 6/27/2011 7/12/2011
3 81.09 Aug-08 $266,249 DNR-Non-Metro Regional Parks/LAWCON (Federal)$148,101 $148,101 $562,451 Phase 3, Completed December 2011 Legacy Application 9/28/2009
3 Jan-10 $400,000 DNR-Legacy Park/Amendment (Legacy Amendment Funds) (PL09-001)$222,500 $222,500 $845,000 Phase 3, Completed December 2011 MOU (3rd Addendum)11/28/2011 12/7/2011
3 Sep-10 $334,725 DNR-Non-Metro Regional Parks/LAWCON (Federal)$167,363 $167,363 $669,451 Phase 3, Completed December 2011 Purchase Agreement 11/28/2011 11/29/2011
3 Sep-10 $76,000 DNR-Legacy Park/Amendment (Legacy Amendment Funds) (PL10-001)$61,299 $61,299 $198,598 Phase 3, Completed December 2011 Shared Use Agreement 11/28/2011 12/7/2011
Total 2011 $1,076,974 Parcel 7 A $599,263 $599,263 $2,275,500
Grant Apps 1/24/2011
4 61.25 2011-2012 $833,333 $500 k Legacy Park, $333,333 Non-Metro Regional Park $204,002.00 $204,002.00 $1,241,337.00 Phase 4, Completed December 2014 Match 2/13/2012 1/10/2012
$833,333 This includes parcel 12,10, 9 $204,002.00 $204,002.00 $1,241,337.00 MOU (4th Addendum)11/12/2013 11/12/2013
Purchase Agreement 1/14/2013 12/11/2012
Shared Use Agreement 1/14/2013 12/11/2012
Exhibits-Operating/Ground Lease 11/12/2013 11/12/2013
Exhibits - Amdt to Operating 12/9/2013 12/17/2013
2013 (Phase 5) Proposed Funding Grants and Local Matches
5 40.17 2012-2013 $369,713 Outdoor Recreation Grant $317,268.50 $317,268.50 $1,004,250.00 Grant Awarded & Encumbered, Local Share Secured, Completed June of 2014 Grant Apps 3/12/2012
$369,713 This includes parcel 1 $317,268.50 $317,268.50 $1,004,250.00 Match 8/13/2012 11/20/2012
MOU (5th Addendum)5/12/2014 5/13/2014
Purchase Agreement 5/12/2014 5/13/2014
Shared Use Agreement 5/12/2014 5/13/2014
First Addendum to OA 5/12/2014 5/13/2014
Operating Agreement 5/12/2014 5/13/2014
Ground Lease
2013 (Phase 6)
6 100.32 2013 -2014 $1,528,925 Park Legacy Grant Submitted 9-21-12 - Parcel 7 and 5 $328,288 $328,288 $2,185,500 Grant Awarded, Local Share Secured, Completed June of 2014 Grant Apps
6 23.61 2013 -2014 $333,333 Regional Park Grant Submitted 9-2-12 - Parcel 8 $144,084 $144,084 $621,501 Grant Awarded, Local Share Secured Match 6/24/2013 5/28/2013
total 123.93 $1,862,258 $472,372 $472,372 $2,807,001 MOU (5th Addendum)5/12/2014 5/13/2014
Purchase Agreement 5/12/2014 5/13/2014
Shared Use Agreement 5/12/2014 5/13/2014
First Addendum to OA 5/12/2014 5/13/2014
Operating Agreement 5/12/2014 5/13/2014
Ground Lease 5/12/2014 5/13/2014
2013 (Phase 7)
7 82.75 $1,400,000 Park Legacy Grant Submitted for portion of parcel 4 $436,410 $436,410 $2,272,820 Grant awarded, local match secured Match 7/28/2014 3/18/2014
total $1,400,000 $2,272,820 MOU (6th Addendum)
Purchase Agreement
2013 (Phase 8)Grant Apps 2/24/2014
8 10.62 2014 $100,000 Outdoor Recreation Grant Submitted for this parcel, balance of 1 $82,750 $82,750 $265,500 Grant awarded, local match secured Match 7/28/2014 12/17/2014
total $100,000 $82,750 $82,750 $265,500 MOU (6th Addendum)
Purchase Agreement
2016 (Phase 9) Match
9 50 2016 $1,000,000 Remiaing of Parcel 4 (CR39 Frontage)$200,090 $200,090 $1,400,180 Grant awarded MOU (7th Adedndum)
TO DATE 809.47 $8,391,906 $3,786,969 $3,786,969 $15,965,844
TBD Proposed Funding BALANCE OF PARK
10 203.3 2015 Parcel 3 $3,543,578
11 39.89 2015 Parcel 2 (remaining)$990,578
1052.66 $20,500,000
Proposed Funding & Local matches
Proposed Funding & Local Matches
Proposed Funding & Local Matches
Proposed Funding & Local Matches
Bertram Chain of Lakes Regional Park - Acquisition Project Funding History and Needs
Phase I Funding (2008)
Phase 2 Funding (2010)
Phase 3 Funding (June 2011)
Phase 4 Funding (December, 2013)
CityCouncilAgenda:07/13/15
1
4C.ConsiderationofapprovingacontractwithWSB&AssociatesfortheBertram
ChainofLakesAthleticParkPlanningProjecttoincludeamastersiteplan,
phasingplan,feasibilityreport,schematicgradingplan,andconstructiondesign,
plansandcoordinationforinterimimprovements (AS)
A.REFERENCEANDBACKGROUND:
TheCityCouncilisaskedtoreviewandapprovethepreparedcontractforserviceswith
WSB&AssociatesfortheBertramChainofLakesplanningproject.TheCouncil
authorizedpreparationofthecontractonJune22nd,2015.
Thecontractfortheplanningprojectincludesdevelopmentofamastersiteplan,phasing
planandfeasibilitystudyfortheBertramChainofLakesRegionalAthleticPark,aswell
aspreparationofanAthleticParkschematicgradingplanandconstructiondesign,plans
&coordinationforinterimimprovementsattheAthleticPark.Thecontractdetails
completionofthetasksasrequiredbytheRequestforQualificationsandProposals
documentasfollows.
o Task1:Needsanalysisandplanconfirmation
WSBhasproposedthedevelopmentofthreealternativeconceptplansfor
theathleticcomplex.AlthoughnotrequiredundertheRFQ/RFP,the
developmentofthreeconceptalternativesallowsforcomparative
evaluationoflayoutscenarios.Theseconceptswillbepreparedtoallow
theCityanditsstakeholderstoevaluatedifferentspatialarrangementsfor
theparkcomponents,includingtherelationshipandtransitionbetweenthe
activeandpassiveareasofthepark.Thecostforthisitemincludes
coordinationandmanagementofoneadditionalpublicmeetingforreview
andcommentrelatedtothethreelayoutsandisincludedinthenot-to-
exceedcontractamount.
o Task2:
MasterSitePlan:basedonneedsanalysisandgoals
DetailedPhasingPlans:tieredandphasedbasedonacquisition,detailed
siteplans,utility,landscaping,signage
FeasibilityPlan&Report:Environmental,traffic,ADA,costestimates
fordevelopmentandoperationsandmaintenance
o Task3:SchematicGradingPlan
WrightCountyLandAlterationPermit
o Task4:ConstructionDesign,Plans&CoordinationforInterimImprovements
Grantrequirements
Thecontractalsoprovidesaclearlistingofthedeliverablesforeachtaskconsistentwith
requirementsoftheRFQ/RFP.
AsCouncilisaware,theCity’sFY2016applicationtotheOutdoorRecreationGrantfund
wasnotsuccessful,andassuch,theprojectwillcontinuetoincludeaplanforthePhase
IIinterimimprovementsasoriginallyenvisionedwithinTask2,butwillnotinclude
CityCouncilAgenda:07/13/15
2
constructiondesignandcoordinationforthePhaseIIinterimimprovementsatthistime.
WSBhasbeeninformedofthisadjustment.Thereisnocontract-relatedimpactforthis
adjustment.
Again,asnotedinboththeRFQ/RFPdocumentsandtheJune22ndCouncilagendaitem,
thiscontractdoesnotprovidedforconstruction-leveldocumentsforparkimprovements
beyondtheinterimimprovementsdescribedintheOutdoorRecreationacquisitiongrants
forParcel1(PhaseI).However,theconstructioncostestimatecomponentoftheproject
willincludeboththeestimatedcostsforconstructionoftheimprovementsaswellascost
estimatesforthepreparationofconstructiondocumentsforthosefutureimprovements
(suchasconcessionandrestroombuildings,additionalaccessroad,parkinglots,trails,
stormwaterfacilitiesandfields).
A1.BudgetImpact:Thecontracthasbeenpreparedasanot-to-exceedcontractata
feeof$87,358,whichincludestheaddedpublicmeetingforcommentonthe
alternativeconceptplans.Forreference,theestimatedcostprovidedinthe
proposaldocumentwas$85,358.Fundingforthisplanningprojectwillcome
fromtheCapitalProjectsfund,withfundstransferredintotheParks&Trailsfund
forprojectpayment.Fundingforthisprojectwasdetailedaspartofthe2015
budgetingprocess.
Thecontractdoesnotincludemileagefornon-WSBconsultants,whichwillbe
limitedandcanbecoveredwithinParksorPlanningbudgetsforMisc.
ProfessionalServices.WSBstaffwillnotchargeformileageforthisproject,asit
willbeincludedwithinthenot-to-exceedamount.ThecostoftheLandUse
permitapplicationrequiredbyWrightCountyis$350andisnotincludedinthe
contract.ThisamountwillbeabudgetitemforParksorPlanningandZoning
Departmentin2016.Otheragencypermitfeeswhichmayberequiredare
unknownatthistimeandarenotincludedinthecontractamount.
A2.StaffWorkloadImpact:Staff,includingtheCommunityDevelopmentDirector,
ParksSuperintendent,CityEngineerandMCCDirectorwillbeinvolvedin
supportingtheMasterPlanningprocesses.
B.ALTERNATIVEACTIONS:
1.MotiontoapprovethecontractproposaldatedJune24,2015withWSB&
Associatesinanamountnottoexceed$87,358.00fortheBertramChainofLakes
AthleticParkPlanningProjecttoincludeamastersiteplan,phasingplan,
feasibilityreport,schematicgradingplan,andconstructiondesign,plansand
coordinationforinterimimprovements.
2.Motionofother.
CityCouncilAgenda:07/13/15
3
C.STAFFRECOMMENDATION:
StaffrecommendsapprovalofthecontractwithWSB&Associates.Thecontractscope
ofworkisconsistentwiththescopeofworkdetailedintheCity’sRequestfor
QualificationsandProposaldocument,withtheadditionofthepreparationandreviewof
thealternativeconceptplansinTask1asnoted.
D.SUPPORTINGDATA:
A.ProposedContractLetterfromWSBandAssociates
B.BertramChainofLakesAthleticComplexRequestforQualifications&Proposal
engineering planning environmental construction 701 Xenia Avenue South
Suite 300
Minneapolis, MN 55416
Tel: 763-541-4800
Fax: 763-541-1700
Equal Opportunity Employer
wsbeng.com
June 24, 2015
Ms. Angela Schumann
Community Development Director
City of Monticello
505 Walnut Street
Monticello, MN 55362
Re: Professional Services Proposal for Bertram Chain of Lakes Athletic Complex Master
Planning and Interim Use Design
Dear Ms. Schumann:
WSB is pleased to present the following scope of services and fee for professional services related to the
Bertram Chain of Lakes Athletic Complex project.
We have included the following sub-consultants on our team to provide peer level review and comment
related to the master plan and estimation.
Professional Turf & Renovation (topsoil and seed)
MLC Irrigation
The following details the associated tasks to be performed as part of WSB’s professional services for this
project.
A. Scope of Services
Task 1: Needs Analysis / Plan Confirmation
WSB will reconfirm conceptual athletic park plan elements and park configuration based
on an updated needs assessment. WSB will review existing concept plan and background
documents including Outdoor Recreation Grant documents, Park & Pathway Plan,
Natural Resource Inventory, archeological survey, City of Monticello and regional park
system, and other previously developed BCOL park documents.
WSB will meet with stakeholders, including staff, Bertram Chain of Lakes Advisory
Council, BCOL Athletic Sub-Committee, Monticello School District, and Monticello
Parks Commission to determine current and future needs and capacities.
WSB will prepare up to 3 alternative concepts based on programmatic elements desired
to explore different spatial arrangements and the resulting balance between natural/active
areas.
Deliverables
Needs assessment report including:
o Methodology of assessment
DRAFT FOR REVIEW
Ms. Angela Schumann
City of Monticello, MN
June 24, 2015
Page 2
o Record and summary of stakeholder interviews and meetings
o Overview of current needs and availability – school district, City of Monticello,
region
Current / historical data to be provided by city, school district, and
associations
o Projection of future need – school district, City of Monticello, region (based on
local participation data and regional trends)
o Specific evaluation of local versus regional needs
o Statement regarding decommissioning potential of other park facilities
o Final recommendation based on above, including description of prioritization of
improvements
o Provide 3 soil borings to gain representative understanding of underlying soils
Meetings and Public Process
Kick-Off Meeting — Review prior site concepts with City staff, site conditions and
design requirements, and receive and/or request project information from the City.
Stakeholder Meetings and Interviews -
o City and County Park and Community Center Staff
o BCOL Athletic Field Subcommittee
o Monticello School District Staff
o Athletic Organizations (as needed)
o Monticello Community Education Staff
o Bertram Chain of Lakes Advisory Council
o Monticello Parks Commission
Final Recommendation Staff Meeting – Review final recommendations with City
staff
Task 2: Master Site Plan, Phasing Plan and Feasibility Plan & Report
Master Site Plan: WSB will prepare a final master site plan for the site based on Task 1
outcomes. The plan will show the number, location and orientation of all fields, access
drives, trails, parking areas, open spaces and buildings.
Phasing Plan: WSB will prepare a detailed site plan for each phase of the site as follows.
A map of the phases was provided in the RFP by the City of Monticello.
Phase 1: 49.8 acres
a. Interim improvements per Outdoor Recreation Grant
b. Full build out per master site plan
Phase 2: 40.89 acres
a. Interim improvements per Outdoor Recreation Grant
b. Full build out per master site plan
Phase 3: 26 acres (full build-out only)
The consultant will first develop an interim improvements plan layer based on meeting
the requirements of Outdoor Recreation Grants. The City has been awarded Outdoor
Recreation grant funds through the Department of Natural Resources, which require the
development of outdoor recreation facilities on the Phase 1 area no later than June, 2017.
The first phase of improvements includes the placement of a mid-parcel access road with
open play fields on the south 20 acres of the 49.8 acres of Phase 1, including a 10’
unpaved trail to the passive recreational area of the park. The second phase of interim
Ms. Angela Schumann
City of Monticello, MN
June 24, 2015
Page 3
improvements is based on a second Outdoor Recreation grant (currently pending award)
and was to include the extension of the access road to a gravel parking area and extension
of the 10’ unpaved trail to additional open play fields.
For detailed full build-out phasing plans, the consultant will determine detailed plans for
recreational amenities and supporting facilities for each of the three noted phase acreages
based on most immediate needs determined via Task 1.
Feasibility Plan & Report: WSB will prepare itemized engineer’s estimates/construction
cost estimates for all improvements in each phase, including as a separate component the
interim improvement plans. The consultant/consultant team will provide projections of
operations and maintenance for each phase, including the interim improvements.
The feasibility plan/report will include an environmental analysis, utility plan, traffic
analysis, ADA compliance detail, and sustainability analysis and recommendations.
The feasibility plan/report will include a statement addressing how each of the goals of
the project have been met with the master site plan, phasing plan or the report itself.
Deliverables
Full site Master Plan
o 24” X 36” sheets
o A full certificate of survey will be provided.
o Site topographic survey will be required.
o AutoCAD software and the design base drawing.
o File must be suitable for input into both City and Wright County GIS.
Interim Phasing Plan
o 24” x 36” plan sheet for each of two phases
o AutoCAD software and the design base drawing.
o File must be suitable for input into both City and Wright County GIS.
Detailed Phasing Plans at master planning level to guide phased implementation of
the project over time, Full Build-Out (not construction ready plans)
o 24” x 36” plan sheet for each phase
o Show all plan features, as appropriate:
Site layout for soccer, football, lacrosse, baseball, softball, and other
field or court types, as determined necessary
Spectator stands/areas
Field and site lighting
Concessions/restrooms
Storage and maintenance building(s)
Trails
Natural features, including plazas and open space pavilions
Parking lots
Playgrounds
Picnic and seating areas
Site access and utility access roads
Conceptual irrigation layout (existing well; future city services)
Storm water features (ponds, rain garden, swales, etc.)
Ms. Angela Schumann
City of Monticello, MN
June 24, 2015
Page 4
o Landscape plan, including species and recommended count – to be provided at a
master plan level to guide development and budget for landscaping (not a
construction ready document).
Topsoil and seed
o Review site soil
o Review preferred plan
o Recommendations for seed selection using native topsoil or for
modified topsoil related to high performance/high maintenance
fields
o Signage and interpretive kiosk plan
o Utility plan for electric, well, and septic, as well as future municipal utility
connection points and corridors
Storm water
o Review of soil types and concerns
o Review of 3 concept plans and preferred plan – spatial
considerations for storm water
o Recommendation of opportunities for storm water management
and reuse
o Guidance with construction cost estimate for full development
Water Service
o Review readily available well information and soil/geology for
this area
o Review of preferred plan
o Preliminary recommendation for potential well sites and future
utility routing for municipal water and sanitary connections.
o Guidance with construction cost estimate for well(s) and future
utility routing
Septic
o Review readily available soils information
o Review of preferred plan
o Recommendation for general spatial needs associated with septic
system(s) and future utility routing for municipal connections
o Guidance with construction cost estimate for septic systems and
future utility routing
Irrigation
o Review preferred plan
o Identify water needs (gallons per minute max) for irrigation
system
o Assist with alternative considerations of irrigation source that
may include
Water reuse
Well(s)
Sourcing from lake via permit if allowed
o Plan files must be suitable for input into both City and Wright County GIS.
Project Feasibility Plan & Report to include:
o Environmental analysis- description of features and impacts, regulatory
compliance
o Traffic projections
Review public street/road requirements for allowable access point(s)
Review of preferred plan as related to public street/road impact
Ms. Angela Schumann
City of Monticello, MN
June 24, 2015
Page 5
Recommendations for public street/road modifications needed for full
development (turn lanes / widening, etc)
Guidance for budgeting of public street/road modifications needed
o ADA compliance detail and report
o Sustainability analysis and recommendations, including low impact design
recommendations and best management practices for design, materials and
construction, and on-going maintenance
o Engineer’s estimates/construction cost estimates for all improvements by phase
Statement regarding cost efficiency for phased improvement “clusters”
o Projections of operations and maintenance for planned improve ments
Meetings and Public Process
Workshop - Bertram Chain of Lakes Advisory Council, Proposal Steering
Committee, Athletic Field Sub-Committee, Parks Commission
Public Open House to review alternate concept plans (additional meeting)
Public Open House to review master plan
Secondary Workshop - Bertram Chain of Lakes Advisory Council, Proposal Steering
Committee, Athletic Field Sub-Committee, Parks Commission, City Council,
Planning Commission
Parks Commission Review and Recommendation
Council Review and Adoption
Task 3: Schematic Grading Plan for All Phases (for Land Alteration Permit)
WSB will prepare a schematic grading plan for all phases of the athletic facility based on
the master site plan and phasing plans. The plan must be prepared to meet Wright County
Land Alteration Conditional Use Permit requirements. The consultant will submit the
plan to permit review and decision authorities and represent the City and park in the
review process.
Deliverables
Complete and evaluate site soil borings.
Prepare preliminary plan grading, erosion, sediment control and storm water
management sheets using AutoCAD software and the design base drawing.
o Plan reviews on 24” X 36” sheets.
o City will provide Standard Detail Plates for consultant's use.
Prepare for Wright County Land Alteration Conditional Use Permit.
Submit application and plans as needed for the required permits.
Meetings and Public Process
Preliminary Application Meeting – Meet with Wright County Planning & Zoning
staff for purpose of understanding requirements and plan detail required for Land
Alteration Conditional Use Permit.
Preliminary Design Meeting — Review draft plans and specifications. City will
review and provide comments in regard to the preparation of final plans and project
deliverables.
City Council – Present for authorization to submit application to Wright County.
Monticello Township Board Meeting.
Wright County Planning Commission Meeting.
Final Meeting — Review and receive final permit plans and related deliverables.
Ms. Angela Schumann
City of Monticello, MN
June 24, 2015
Page 6
Task 4: Construction Design Plans & Coordination for Interim Improvements
WSB will provide final design, bidding services, construction staking, and construction
management assistance of the interim improvements described below:
Interim Improvement Phase 1: This will include the placement of a mid-parcel
access road with open play fields (turf without irrigation) on the south 20 acres,
including a 10’ unpaved trail to the passive recreational area of the park.
Interim Improvements Phase 2: This is pending grant agency award and will
include the extension of the access road to a gravel parking area and extension of
the 10’ unpaved trail to additional open play fields (turf without irrigation).
WSB will provide the following bidding process services:
Advertisement for bids
Coordinating online plan set availability for interested bidders
Answering bidder questions during bidding
Issuing addenda to provide any clarifications during bidding if needed
WSB will meet with the City and contractor on a frequency of one time every other week
throughout the construction to review the project to ensure the design intent is being
carried through. Based on the five month timeline included in the RFP, we anticipate
approximately ten site meetings at four hours per meeting (includes travel time).
WSB will provide design and estimate for street/road modifications for interim
improvements if required. Does not include final design of full build-out.
Deliverables:
Prepare preliminary plan sheets using AutoCAD software and the design base
drawing.
Plan reviews on 24” X 36” sheets.
o City will provide Standard Detail Plates for consultant's use.
Prepare pre-development and post-development site hydrology calculations using
HydroCAD software. Project design should mimic natural hydrologic site conditions
to the maximum extent practical. Incorporate Low Impact Development (LID) Best
Management Practices (BMP's) such as grass-lined swales, infiltration and rain
gardens. Note: Storm water design shall meet the standards of the City of Monticello
and Wright County.
Design temporary/permanent erosion protection and sediment control BMP's in
construction plans and prepare SWPPP (Storm Water Pollution Prevention Plan)
documentation for project as required by the Minnesota Pollution Control Agency
(MPCA) to obtain an NPDES Phase 11 Construction Activity Permit.
Prepare for City and Wright County storm water permit applications, as applicable.
Prepare final construction plans, bid documents and specifications based on
comments from City and Wright County.
Manage bid process.
Preconstruction Meeting — Construction meeting with contractor, utility companies,
etc. to review construction plans.
Construction staking of improvements.
Consult with City on as-needed basis during construction (provide hourly rate and an
estimate of hours required).
Meetings and Public Process:
Bid Opening/Tabulation and Board Recommendation
Ms. Angela Schumann
City of Monticello, MN
June 24, 2015
Page 7
Pre-Construction Meeting
On-site construction observation
B. Total Cost and Schedule
Fees for the services defined in this proposal will be billed on an hourly not -to-exceed basis. The total
not-to-exceed fee is $87,358.00.
Per our discussion, we have adjusted the scope and related fee to include 1 additional public open
house meeting and feedback summary to review the alternate preliminary concepts with the
public.
Additional services requested by the City beyond what is defined in this proposal will be billed as
‘additional services’ on an hourly basis. Additional services will only proceed with authorization from the
owner.
If you wish to authorize the work defined in this proposal, please sign below and return one copy to me
for our records.
Sincerely,
WSB & Associates, Inc.
Jason L. Amberg, RLA
Group Manager - Landscape Architecture
ACCEPTED BY:
City of Monticello, MN
By
Signature
Printed name
Date
2 | Page
TABLE OF CONTENTS
A. PURPOSE STATEMENT P. 3
B. PROJECT VISION P. 3
C. PROJECT BACKGROUND P. 5- 7
D. PROJECT GOALS P. 8-9
E. SCOPE OF WORK: TASK SPECIFICS & DELIVERABLES P. 10-17
F. PROJECT PROCESS PARTICIPANTS P. 18
G. SUBMITTAL REQUIREMENTS P. 19
H. PROPOSED EVALUATION CRITERIA P. 19-20
I: PROJECTED PROJECT TIMELINE P. 20
J: AVAILABLE RESOURCES P. 21
APPENDIX – EXHIBITS
Exhibit A: Bertram Chain of Lakes Athletic Park Proposal & Project Dates
Exhibit B: Bertram Chain of Lakes Athletic Park Proposal & Project Timeline
Exhibit C: Bertram Chain of Lakes Athletic Park Parcel and Phasing Information
Exhibit D: Concept Plan, Bertram Chain of Lakes Athletic Park
Exhibit E: Current Concept Plan, Bertram Chain of Lakes Regional Park
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A. PURPOSE STATEMENT
The City of Monticello is requesting firm qualifications and proposals for the
development of a master site plan, phasing plan and feasibility study for the Bertram
Chain of Lakes Regional Athletic Park, as well as preparation of an Athletic Park
schematic grading plan, and construction design, plans & coordination for interim
improvements at the Athletic Park.
B. PROJECT VISION
The Bertram Chain of Lakes Regional Park is a 1,200 acre developing regional park
located in Wright County, Minnesota. The park is being acquired in a partnership
between the City of Monticello and Wright County.
Since 2006, Wright County and the City of Monticello have been working with the
YMCA of Minneapolis (now the YMCA of the Greater Twin Cities) to acquire
approximately 1,200 acres for the regional park. The YMCA was interested in selling
the property for development to allow for investment in other facilities. However, as
the area represented a tremendous opportunity for both active and passive recreation,
as well as the chance to sustain important natural resources, the City and County
instead developed a partnership with the YMCA for the gradual acquisition of the land
for park purposes. The City and County have designated the property as park land
within planning documents and have developed a phased acquisition framework for
the full 1,200 acres. The County and City have also developed a mission statement for
the regional park:
“The mission of the City of Monticello and Wright County is to acquire, develop, operate and
maintain a regional park and recreation area which enriches the quality of life for our residents
and visitors alike, & preserves a natural resource for future generations.”
This mission statement supports the acquisition of parkland within a prime growth
corridor for the state and the development of a park which encourages increased
outdoor recreation participation, while ensuring that important environmental
infrastructure is preserved for the region.
The Bertram Chain of Lakes Regional Park will offer both passive and active outdoor
experiences. A concept plan has been developed for the full park which blends the
athletic and natural-resource recreation components, and bases overall park design on
the natural conditions and amenities of the land itself.
The BCOL Athletic Park will be an asset to the larger regional park and a prime
opportunity for families, children and visitors taking part in structured activities at the
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athletic park to experience and enjoy the outdoor activities in the natural resource area
of the park. The master planning for the Bertram Chain of Lakes Athletic Complex is
intended to illustrate and facilitate the implementation of a premier athletic park facility
which serves the community and the region and connects people to the outdoors.
Connecting people to their natural environment through the preservation of a high
quality natural resource and the related ability to provide a full spectrum of recreational
opportunities for outdoor recreation has been, and will continue to be, the driving force
for the planning and implementation of the Bertram Chain of Lakes Regional Park.
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C. PROJECT BACKGROUND
At this time, the City of Monticello is seeking to develop a master site plan and phasing
plan for the Bertram Chain of Lakes Regional Athletic Park portion of the regional park.
The proposed project will plan an athletic park developed over an approximately 90-115
acre site, completed as a phased construction project.
In addition, the City is seeking a feasibility plan and report for the athletic park, which
will analyze project impacts and resources, as well as expected operations and
maintenance costs for the athletic park. The City is also seeking the development and
approval of permitting plans for grading of the athletic park. Finally, this request for
proposal includes the management of an initial phase of interim improvements at the
athletic park.
The City of Monticello has completed prior planning initiatives which will serve as
foundation for the detailed master planning requested within this document. The City
has completed three activities to-date as related to preliminary or conceptual planning
for the athletic park:
1. Athletic Field Subcommittee Assessment & Concept Plan: As part of the City’s
efforts to determine initial need for the athletic park, a sub-committee of
stakeholders was brought together to develop a needs assessment for athletic
fields and use in 2008. Driven by public input and this needs assessment, the
resulting conceptual plan for the full athletic park incorporates softball, baseball,
soccer and lacrosse fields, parking areas, walking/bicycling pathways, restrooms,
concession buildings, and playgrounds. The field placement and orientations
were laid out to address the best design for player use, as well as to maximize
available land. A map of the concept plan is included as Exhibit D of this
document. For Task 1 of the proposal component, the City is requesting an
updated needs assessment and reconfiguration of the concept plan based on the
assessment. The new assessment will be used as the basis for the final ultimate
design of the park and phasing. The prior concept plan should not be a limiting
factor in the design, placement, number, or orientation of fields or other park
components and is for reference purposes only.
The Task 1 scope of work is further defined in Section E of this document.
2. City Park & Pathway Plan: In 2011, the City of Monticello completed and
adopted an update to its Comprehensive Plan specific to the community’s park
and pathway system. The plan re-affirmed the City’s goals in acquiring and
developing the Bertram Chain of Lakes Regional Park. Chapter 3 of the plan
lists as one of its seven guiding principles “Prioritizing the acquisition and
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development of Bertram Lakes Regional Park.” The plan then references the
planning objectives supporting this principal. These objectives are listed below
and should be incorporated as part of master planning efforts for the park.
o The unique opportunities provided by the Bertram Lakes facility
will dominate Monticello’s park and pathway planning for the
foreseeable future.
o Focus on Bertram Lakes for many of the community park facilities
that might have otherwise been originally planned throughout the
community.
o Identify and supplement community park facilities with
opportunities for neighborhood park experiences.
o Ensure extensive pathway connections to both Bertram Lakes and
the community parks to mitigate for the lack of true neighborhood
park proximity.
o Adapt community park facilities over time to ensure a variety of
park and recreation experiences for the users of the facilities as they
evolve over time due to access, growth, and demographic change.
o The connection between natural and active recreation areas is a
particular strength of the Bertram Chain of Lakes Regional Park.
This integration will be furthered by attention to transitions and
buffers between natural and active areas, and through plan design
for sustainability and user accessibility. The regional drawing
power of the athletic park also creates the opportunity to introduce
new users, especially children taking part in scheduled athletic
activities, to the incredible natural resources and activities present
at the larger park.
3. City Bio -Solids Property Use Analysis & Concept Plan: In 2014, the City of
Monticello completed a preliminary analysis of the use of approximately 26
acres of property lying adjacent to the planned Bertram Chain of Lakes
Regional Park, directly to the north. The property is owned by the City of
Monticello. The City considered this acreage as a replacement for
approximately 11.6 acres of area within the park better suited to natural
resource park development and use. The analysis led to a revised conceptual
layout for the park, which is included with this document. The concept plan
is included as Exhibit D of this document.
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As part of the planning effort, the selected firm will be asked to evaluate the
need for this additional land area and to consider the area as the last phase of
development at the athletic park.
4. Bertram Chain of Lakes Master Plan: In 2014, a Master Plan for the park was
drafted by the Wright County Parks Department, with support from the City
of Monticello. The Master Plan provides an overview of the project as a
whole, park history, the governance model for the park, public participation
process, cost analysis, and project phasing. The Master Plan also includes as
appendix documents a Cultural & Environmental Heritage Study and Phase II
environmental analysis.
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D. PROJECT GOALS:
A series of goals for the Bertram Chain of Lakes Regional Park Athletic Park has been
developed to guide both the planning process described within this document, as well
as continued future development and management of the athletic park.
The desired outcome of the planning process is to yield a project product which meets
the following goals.
1. Create a premier athletic park destination for the community and the region.
2. Create a park-like environment over an institutional environment, in recognition
of the park’s unique blend of passive and active outdoor recreation resources and
opportunities.
3. Create an environment which enriches the outdoor recreation experience for
Bertram park users, encouraging the exploration and connection to the larger
regional park.
4. Provide for buffering and transition between the natural resource and athletic
areas of the park. Orient the uses such that the most intense are separated from
the most sensitive natural resources. “Intense” shall include an evaluation of both
play/spectator use level and actual infrastructure impact in terms of view,
required utilities, parking, etc.
5. Design within context of the athletic park’s potential to serve the needs for both
local and regional populations, today and into the future.
6. Provide for sustainability throughout design – including stormwater
management and irrigation plans, recycling practices, materials for construction,
etc. Consider and incorporate low-impact design elements for noise, light,
energy and water consumption, field maintenance, etc. Utilize native landscape
materials to the maximum extent practical for all landscapes.
7. Balance the needs of players, spectators and other park visitors in field design
and layout, as well as placement and number of parking spaces and other visitor
and player amenities.
8. Incorporate connections (pathways, access) within athletic park facility nodes
and to the larger regional park which are in concert with the regional park
concept. In addition, plan for and incorporate connections to the community
consistent with the City’s Park & Pathway Plan and Wright County Trail System
Plan.
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9. Maximize efficiency in design to achieve phasing which meets needs
prioritization and cost effectiveness.
10. Create an attractive regional recreation venue through design considerations.
Consider the economic benefit and revenue potential of developing a regional
athletic park without compromising a park experience.
11. Accommodate future adaption and evolving trends in outdoor recreation in plan
design.
12. Consider programmatic opportunities in design, including partnerships with
local recreation providers.
13. Provide the framework for immediate implementation for required interim
improvements and a framework to guide future improvements.
14. Comply with all local, state and federal laws, policies and regulations, including
but not limited to: grant requirements, environmental review and permitting,
and accessibility.
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E. SCOPE OF WORK: TASK SPECIFICS & DELIVERABLES
To facilitate the development of the athletic park, the City of Monticello is seeking a
consultant or consultant tea m to provide: a master site plan, phasing plan, and
feasibility plan and report for the Bertram Chain of Lakes Athletic Park.
The master site plan will included a full schematic layout for the park based on a needs
analysis, the stated project goals, and prior planning efforts.
The phasing plan will include detailed plans for each proposed phase of development,
including both an interim layout and full-build out layout as later described.
The feasibility plan and report will include a detailed environmental analysis, utility
plan (for well and septic systems) and irrigation systems. The feasibility report will also
include an analysis of development costs and phasing, accessibility compliance,
sustainability analysis, and an operations and maintenance framework and cost
estimates.
The schematic grading plan component of the project will provide for necessary
permitting approval for the phased build-out of the park.
The City is also seeking construction design and management for the interim phase of
improvements as outlined by the revised master plan and grant requirements ,
including the oversight of required permitting and approval processes.
The services shall be structured into the following task components:
Task 1: Needs Analysis/Plan Confirmation
Task 2: Master Site Plan, Phasing Plan and Feasibility Plan & Report
Task 3: Schematic Grading Plan for All Phases (for Land Alteration Permit)
Task 4: Construction Design, Plans & Coordination for Interim
Improvements
11 | Page
Task 1: Needs Analysis/ Plan Confirmation
Task Overview
This task will reconfirm conceptual athletic park plan elements and park configuration
based on an updated needs assessment. The selected consultant/consultant team will
review and understand the existing concept plan and background documents including
Outdoor Recreation Grant documents, Park & Pathway Plan, Natural Resource
Inventory, archeological survey, City of Monticello and regional park system, and other
previously developed BCOL park documents.
In preparing the needs analysis, the selected consultant/consultant team will meet with
stakeholders, including staff, Bertram Chain of Lakes Advisory Council, BCOL Athletic
Sub-Committee, Monticello School District, and Monticello Parks Commission to
determine current and future needs and capacities.
Task Deliverables
Detailed needs assessment report including:
o Methodology of assessment
o Record and summary of stakeholder interviews and meetings
o Overview of current needs – school district, City of Monticello, region
o Projection of future need – school district, City of Monticello, region
o Specific evaluation of local versus regional needs
o Statement regarding decommissioning potential of other park facilities
o Final recommendation based on above, including description of
prioritization of improvements
Task Meeting and Public Process Requirements
Kick-Off Meeting — Review prior site concepts with City staff, site conditions
and design requirements, and receive and/or request project information from
the City.
Stakeholder Meetings and Interviews -
o City and County Park and Community Center Staff
o BCOL Athletic Field Subcommittee
o Monticello School District Staff
o Athletic Organizations (as needed)
o Monticello Community Education Staff
o Bertram Chain of Lakes Advisory Council
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o Monticello Parks Commission
Final Recommendation Staff Meeting – Review final recommendations with City
staff
Task 2: Finalize Master Site Plan, Phasing Plan, Feasibility Plan & Report
Task Overview
Master Site Plan: The selected consultant/consultant team will prepare a final master
site plan for the site based on Task 1 outcomes. The plan will show the number,
location and orientation of all fields, access drives, trails, parking areas, open spaces and
buildings.
Phasing Plan: The selected consultant/consultant team will prepare a detailed site plan
for each phase of the site as follows. A map of the phases is included as Exhibit C of this
document.
Phase 1: 49.8 acres
a. Interim improvements per Outdoor Recreation Grant
b. Full build out per master site plan
Phase 2: 40.89 acres
a. Interim improvements per Outdoor Recreation Grant
b. Full build out per master site plan
Phase 3: 26 acres (full build-out only)
The consultant will first develop an interim improvements plan layer based on meeting
the requirements of Outdoor Recreation Grants. The City has been awarded Outdoor
Recreation grant funds through the Department of Natural Resources, which require the
development of outdoor recreation facilities on the Phase 1 area no later than June, 2017.
In its Outdoor Recreation grant application the City indicated that development of the
larger athletic park would be a major endeavor, undertaken over a series of years.
However, within the initial three years, the City indicated that it would construct a set
of first phase improvements intended to meet the grant’s requirement.
The first phase of improvements was to include the placement of a mid-parcel access
road with open play fields on the south 20 acres of the 49.8 acres of Phase 1, including a
10’ unpaved trail to the passive recreational area of the park. The second phase of
interim improvements is based on a second Outdoor Recreation grant (currently
13 | Page
pending award) and was to include the extension of the access road to a gravel parking
area and extension of the 10’ unpaved trail to additional open play fields.
The interim phasing plan must be developed to harmonize with later full-build out
plans.
For detailed full build-out phasing plans, the consultant will determine detailed plans
for recreational amenities and supporting facilities for each of the three noted phase
acreages based on most immediate needs determined via Task 1.
Feasibility Plan & Report: The consultant/consultant team will prepare itemized
engineer’s estimates/construction cost estimates for all improvements in each phase,
including as a separate component the interim improvement plans. The
consultant/consultant team will provide projections of operations and maintenance for
each phase, including the interim improvements.
The feasibility plan/report will include an environmental analysis, utility plan, traffic
analysis, ADA compliance detail, and sustainability analysis and recommendations.
The feasibility plan/report will also be required to include a statement addressing how
each of the goals of the project have been met with the master site plan, phasing plan or
the report itself.
Task Deliverables
Full site Master Plan
o 24” X 36” sheets
o A full certificate of survey will be provided.
o Site topographic survey will be required.
o AutoCAD software and the design base drawing.
o File must be suitable for input into both City and Wright County GIS.
Interim Phasing Plan
o 24” x 36” plan sheet for each of two phases
o AutoCAD software and the design base drawing.
o File must be suitable for input into both City and Wright County GIS.
Detailed Phasing Plans, Full Build-Out
o 24” x 36” plan sheet for each phase
o Show all plan features, as appropriate:
14 | Page
Site layout for soccer, football, lacrosse, baseball, softball, and other
field or court types, as determined necessary
Spectator stands/areas
Field and site lighting
Concessions/restrooms
Storage and maintenance building(s)
Trails
Natural features, including plazas and open space pavilions
Parking lots
Playgrounds
Picnic and seating areas
Site access and utility access roads
Conceptual irrigation layout (existing well; future city services)
Storm water features (ponds, rain garden, swales, etc.)
o Landscape plan, including species and recommended count
o Signage and interpretive kiosk plan
o Utility plan for electric, well, and septic, as well as future municipal utility
connection points and corridors
o Plan files must be suitable for input into both City and Wright County
GIS.
Project Feasibility Plan & Report to include:
o Environmental analysis- description of features and impacts, regulatory
compliance
o Traffic projections
o ADA compliance detail and report
o Sustainability analysis and recommendations, including low impact
design recommendations and best management practices for design,
materials and construction, and on-going maintenance
o Engineer’s estimates/construction cost estimates for all improvements by
phase
Statement regarding cost efficiency for phased improvement
“clusters”
o Projections of operations and maintenance for planned improvements
Task Meeting and Public Process Requirements
Workshop - Bertram Chain of Lakes Advisory Council, Proposal Steering
Committee, Athletic Field Sub-Committee, Parks Commission
Public Open House
15 | Page
Secondary Workshop - Bertram Chain of Lakes Advisory Council, Proposal
Steering Committee, Athletic Field Sub-Committee, Parks Commission, City
Council, Planning Commission
Parks Commission Review and Recommendation
Council Review and Adoption
Task 3: Schematic Grading Plan for All Phases
Task Overview
Selected consultant will prepare a schematic grading plan for all phases of the athletic
facility based on the master site plan and phasing plans. The plan must be prepared to
meet Wright County Land Alteration Conditional Use Permit requirements. The
consultant will submit the plan to permit review and decision authorities and represent
the City and park in the review process.
Task Deliverables
Complete and evaluate site soil borings.
Prepare preliminary plan grading, erosion, sediment control and stormwater
management sheets using AutoCAD software and the design base drawing.
o Plan reviews on 24” X 36” sheets.
o City will provide Standard Detail Plates for consultant's use.
Prepare for Wright County Land Alteration Conditional Use Permit.
Submit application and plans as needed for the required permits.
Task Meeting and Public Process Requirements
Preliminary Application Meeting – Meet with Wright County Planning & Zoning
staff for purpose of understanding requirements and plan detail required for
Land Alteration Conditional Use Permit.
Preliminary Design Meeting — Review draft plans and specifications. City will
review and provide comments in regard to the preparation of final plans and
project deliverables.
City Council – Present for authorization to submit application to Wright County.
Monticello Township Board Meeting.
Wright County Planning Commission Meeting.
Final Meeting — Review and receive final permit plans and related deliverables.
16 | Page
Task 4: Construction Design and Plans for Interim Improvements
Task Overview:
As previously noted, the City has been awarded Outdoor Recreation grant funds
through the Department of Natural Resources, which require the development of
outdoor recreation facilities on the Phase 1 area no later than June, 2017.
The first phase is to include the placement of a mid-parcel access road with open play
fields on the south 20 acres, including a 10’ unpaved trail to the passive recreational area
of the park. The second phase is pending award and was to include the extension of the
access road to a gravel parking area and extension of the 10’ unpaved trail to additional
open play fields. At the time of drafting of this RFP, the consultant/consultant team
should plan for construction design, plans and coordination for interim improvements
associated with the first two phases noted.
This task will require management for the completion of the above-required
improvements.
Task Deliverables:
Prepare preliminary plan sheets using AutoCAD software and the design base
drawing.
Plan reviews on 24” X 36” sheets.
o City will provide Standard Detail Plates for consultant's use.
Prepare pre-development and post-development site hydrology calculations
using HydroCAD software. Project design should mimic natural hydrologic site
conditions to the maximum extent practical. Incorporate Low Impact
Development (LID) Best Management Practices (BMP's) such as grass-lined
swales, infiltration and rain gardens. Note: Storm water design shall meet the
standards of the City of Monticello and Wright County.
Design temporary/permanent erosion protection and sediment control BMP's in
construction plans and prepare SWPPP (Storm Water Pollution Prevention Plan)
documentation for project as required by the Minnesota Pollution Control Agency
(MPCA) to obtain an NPDES Phase 11 Construction Activity Permit.
Prepare for City and Wright County storm water permit applications, as
applicable.
Prepare final construction plans, bid documents and specifications based on
comments from City and Wright County.
Manage bid process.
17 | Page
Preconstruction Meeting — Construction meeting with contractor, utility
companies, etc. to review construction plans.
Construction staking of improvements.
Consult with City on as-needed basis during construction (provide hourly rate
and an estimate of hours required).
Task Meeting and Public Process Requirements:
Bid Opening/Tabulation and Board Recommendation
Pre-Construction Meeting
On-site construction observation
18 | Page
F. PROJECT PROCESS PARTICIPANTS
The Bertram Chain of Lakes Regional Park has been driven by public input from the
project’s inception. As such, public involvement will be an important component of the
athletic park planning project. Organizations or persons involved in the project process
will include:
1. Monticello City Council
2. Monticello Parks Commission
3. Monticello Planning Commission
4. Wright County Board of Commissioners
5. Wright County Planning Commission
6. Bertram Chain of Lakes Advisory Council: Eleven member volunteer board
appointed by the Monticello City Council and Wright County Board of
Commissioners. The Advisory Council is responsible for studying and providing
information on the usage, operation, management and functions of the Bertram
Chain of Lakes Regional Park, and to make recommendations to the Wright
County Board of Commissioners and the Monticello City Council
7. Athletic Field Sub-Committee of Advisory Council: Sub-committee of the
Advisory Council representing athletic stakeholders and organizations
throughout the community.
8. Request for Proposal Steering Committee: Seven member team responsible for
managing the Bertram Chain of Lakes Request for Qualifications and Proposal
process.
9. General public
10. Monticello City Staff and Consulting Planner and Engineer
11. Wright County Parks Department and Planning Staff
12. Monticello School District, Activities Director
13. Monticello Community Education Staff
19 | Page
G. PROJECT SUBMITTAL REQUIREMENTS
The City of Monticello is requesting that proposing firms provide two independent
sealed submittal packages. The first sealed package submittal is to include firm
qualifications, the second sealed package submittal is to include a proposal based on the
information and scope of work described within this document.
1. Request for Qualifications: Detailed submission including education and
experience. If proposal includes sub-contractors or a team of consultants, the
education and experience for all firms and team members is required. List all
consultant project management team members and contact information. Project
qualifications must include three past project samples related to athletic parks
and client references.
a. 15 copies plus one digital copy
2. Request for Proposal: The RFP component of the submittal shall be comprised of
a detailed response to the 4 primary tasks and process identified in Section E,
with a cost for each task identified. Hourly rates for services beyond scope must
be identified, along with specifications for reimburseable expenses.
a. 15 copies plus one digital copy
H. PROPOSED EVALUATION CRITERIA
Proposals will be ranked in two distinct processes.
The requests for qualifications will be evaluated based on a series of criteria
including, but not limited to:
o Team experience relevance
o Team qualifications
o Relatedness of provided project experience
o Integration of proposed firm team members or consultants
The request for proposals will be evaluated based on a series of criteria
including, but not limited to:
o Cost
o Integration of proposed firm team members or consultants
o Description and understanding of tasks
o Demonstration of ability to meet timeline
o Demonstration of project management capabilities
o Quality of proposal
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Three to five firms will be selected by the RFP Project Steering Committee for
interview based on the combined scores of these two ranking processes.
A separate evaluation developed specific to the interview process, as well as
rankings from the qualifications and proposal process, will be used as a basis for
selection of the final consultant/consultant team. If a proposal is submitted by a
team of consultants or contractors, all such firms must have a representative present
for interview.
The City of Monticello reserves the right to select a consultant/consultant team
outside of the stated criteria or other project ranking evaluation. The City of
Monticello reserves the exclusive right to reject any and all proposals and to proceed
or discontinue the proposal process. The Monticello City Council is the final
authority on all project selection decisions.
I. PROJECTED PROJECT TIMELINE
A proposed schedule with benchmark dates and participant meetings is attached as
Exhibit A.
A project timeline chart is included as Exhibit B.
Proposals are due no later than 2:00 PM (CST) on Friday, May 15th at 2:00 PM to:
Monticello City Hall
ATTN: Angela Schumann
505 Walnut Street, Suite 1
Monticello, MN 55362
A pre-proposal meeting will be held at the Monticello City Hall (2:00 pm) on
Wednesday, April 29th 2015 to discuss scope and answer questions.
Questions will be taken until 2:00 P.M. Tuesday, April 28th. The questions and
responses will be provided to all firms by email no later than Monday, May 4th,
2015.
Any questions after the pre -proposal meeting shall be sent by email to
angela.schumann@ci.monticello.mn.us
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J. AVAILABLE RESOURCES
Included in appendix as part of this request for qualifications and proposal:
o Exhibit A: Bertram Chain of Lakes Athletic Park Proposal & Project
Dates
o Exhibit B: Bertram Chain of Lakes Athletic Park Proposal & Project
Timeline
o Exhibit C: Bertram Chain of Lakes Athletic Park Parcel and Phasing
Information
o Exhibit D: Concept Plan, Bertram Chain of Lakes Athletic Park
o Exhibit E: Current Concept Plan, Bertram Chain of Lakes Regional
Park
Information available online at www.ci.monticello.mn.us:
o Monticello Comprehensive Plan, including:
o Monticello Park & Pathway Plan
o Monticello Natural Resource Inventory & Assessment
o Bertram Chain of Lakes Advisory Council Agenda and Minutes
Information provided to the selected consultant at the initial project meeting
will include:
o Certificate(s) of Survey
o Standard Detail Plate drawings
o City standard specifications and related files
o Bertram Chain of Lakes Master Plan
o Wright County Trail & Bikeway Plan
EXHIBIT A - BERTRAM CHAIN OF LAKES ATHLETIC PARK PROPOSAL & PROJECT DATES
DEADLINE/ACTION DATE TASK PARTICIPANT(S)DELIVERABLE
Request for Qualifications & Proposal Preparation Draft RFQ and RFP document
March 13th, 2015 Draft Staff
March 17th, 2015 Review by staff Staff
April 6th, 2015 Review by Steering Committee Staff, Steering Committee
Aptil 6th, 2015 Recommendation for Release by Steering Committee Steering Committee Final draft RFQ and RFP
April 13th, 2015 Council approval to post RFP Council Final RFQ and RFP
Request for Qualifications & Proposal Submittals & Review
April 15th, 2015 Post RFQ/RFP
May 15th, 2015 RFQ and RFP package submittals due Consulting firms
Week of May 18th, 2015 Review and rank RFQ Steering Committee
Week of May 18th, 2015 Review and rank RFP Steering Committee
Week of May 18th, 2015 Select 3-5 finalists for interview Steering Committee
Selection/Decision for Project Consulting Firm
Week of June 1st, 2015 Interview Presentations Steering Committee, Council and Parks Commission invited
Recommendation for Award of Contract Steering Committee
June 8th, 2015 Approval of firm Council; Steering Committee invited to attend CC meeting
June 9th-12th, 2015 Draft contract Staff, consulting firm
June 22nd, 2015 Approval of contract City Council
1 Information Gathering & Needs Analysis
June 16th, 2015 Project kick-off meeting Selected firm, City and County staff
June 15th-On-going Resource document review Selected firm, City and County staff
June 15th - July 31st, 2015 Stakeholder meetings and interviews BCOLAC, Parks, Ath Sub-Comm, School District, PC invited Needs Analysis
August 17th, 2015 Review of final analysis Selected firm, City and County staff
2 Drafting of Master Plan, Phasing Plan, Feasibility Report
August & September, 2015 Preparation of draft master plan, phasing plan and feasibility report Selected firm Draft master plan and phasing
August & September, 2015 Preliminary construction costs prepared w/plan Selected firm
2 Review of Master Plan, Phasing Plan, Feasibility Report
September 23rd, 2015 Staff review of draft master plan, phasing plan, feasibility report Selected firm, City and County staff
October, 2015 Workshop on plans, report Selected firm, BCOLAC, Steering Comm, Ath Sub-Comm; CC
October, 2015 Public open house on plans, report Selected firm, City staff, public
End of October, 2015 Workshop for recommendation of approval Selected firm, BCOLAC, Steering Comm and Ath Sub-Comm Redraft of master plan & phasing
2 Approval of Master Plan, Phasing Plan, Feasibility Report
November, 2015 Parks Commission review and recommendation Selected firm, staff, Parks Commission
November 23rd, 2015 Review and adoption of master plan, phasing plan, feasibility report Selected firm, Council, staff, Steering Comm invited Final draft of master plan & phasing
TBD Comp plan amendment for Park & Pathway Plan (TBD)Planning Commission, Council
December 1st, 2015 Final master plan, phasing plan, feasibility report to City Selected firm Final master plan & phasing
3 Drafting of Grading Plan (Full Complex)
November, 2015 Meet with Wright County P & Z Selected firm, City and County staff
November, 2015 Preliminary design Selected firm, City and County staff
December, 2015 Development of draft grading plan Selected firm Draft grading plan
December, 2015 Review of draft Selected firm, City and County staff
3 Approval of Grading Plan
December, 2015 Approval by CC for application submittal to P & Z Selected firm, Council, staff
January, 2016 Submittal of application to Wright County P & Z Selected firm
January/February, 2016 Meeting with Monticello Township Board
February, 2016 Wright County review of CUP for Land Alteration Permit Selected firm
February, 2016 Final grading plan to City Selected firm Final grading plan
1 MTG
1 MTG
PROCESS
1 MTG
EXHIBIT A - BERTRAM CHAIN OF LAKES ATHLETIC PARK PROPOSAL & PROJECT DATES
DEADLINE/ACTION DATE TASK PARTICIPANT(S)DELIVERABLE
4 Preparation of Plans & Specifications for Phase 1
January, 2016 Meet with staff Selected firm, City and County staff
February, 2016 Authorize preparation of plans and specs Selected firm, Council, City and County staff
March, 2016 Prepare plans and specs Selected firm Plans and spec documents
March, 2016 Appove plans and specs and authorize bids Selected firm, Council, City and County staff
4 Bid & Construction Coordination
April, 2016 Manage bid process Selected firm
April, 2016 Bids due Selectef firm, proposing bid firms
April, 2016 Accept bids and award contract(s)Selected firm, Council, City and County staff
April - August, 2016 Construction coordination Selected firm, WSB & Associates as primary
PROCESS
RFQ & RFP
PROCESS
INTERVIEW
FIRMS
PROPOSAL
TASK #1
SELECTION &
DECISION/
CONTRACT
PROPOSAL
TASK #2
PROPOSAL
TASK #3
PROPOSAL
TASK #3
March April May June July August September October November December January February March April May June
RFP & RFQ PREP & REVIEW
RFQ & RFP SUBMITTAL
AND REVIEW FOR
CONTRACT
BERTRAM CHAIN OF LAKES ATHLETIC COMPLEX - PROPOSAL & PROJECT TIMELINE
20162015
APPROVAL OF GRADING PLAN
PREP & APPROVAL OF PLANS & SPECS
(PHASE 1)
BID PROCESS (PHASE 1)
CONSTRUCTION PREPARATION &
COORDINATION (PHASE 1)
INFORMATION GATHERING & NEEDS
ANALYSIS
DRAFTING OF MASTER
PLAN & PHASING
REVIEW OF MASTER PLAN
& PHASING
MASTER PLAN & PHASING
APPROVAL
DRAFTING OF GRADING
PLAN
Phase I—49.8 Acres Phase 2—40.89 Acres Phase 3: 26 Acres
EXHIBIT C: BERTRAM CHAIN OF LAKES REGIONAL PARK ATHLETIC COMPLEX
PARCEL & PHASING INFORMATION
Approximate Boundary of BCOL Regional Park
WRIGHT COUNTY PARKS
1901 HIGHWAY 25 NORTH
BUFFALO, MN 55313
(763) 682-7693
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May 22, 2014
505 WALNUT STREET
MONTICELLO, MN 55362
(763) 295-2711
COMMISSIONED BY:
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PK
188
PK 55
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Baseball/
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BC/CO/ST
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Monticello City Athletic Fields Development
YB - Youth Ball Field (6) PE - Park Entrance (2) PL - Play Equipment (2)
SF - Softball Field (8) OE - Overflow Exit (2) CE - Ceremonial Space
BC - Baseball Complex CO - Concessions (4) SH - Shelter (2)
SP - Sports Pavillion (2) ST - Storage (3) SO - Soccer Field (11)
PK - Parking (972)
SO
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PE - Central
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Bertram Chain of Lakes
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1409 WILLOW STREET, SUITE 110
MINNEAPOLIS, MN 55403
(612) 353-6460