05/19/2015 - City Council RegularAGENDA
EAGAN CITY COUNCIL
EAGAN MUNICIPAL CENTER BUILDING
MAY 19, 2015
6:30 P.M.
ROLL CALL AND PLEDGE OF ALLEGIANCE
II. ADOPT AGENDA
III. RECOGNITIONS AND PRESENTATIONS
IV. CONSENT AGENDA (Consent items are acted on with one motion unless a request is made for
an item to be pulled for discussion)
A. APPROVE MINUTES
B. PERSONNEL ITEMS
C. APPROVE Check Registers
D. APPROVE Contracts
E. APPROVE professional services agreement with J. Benson Construction Corp. for smoke
abatement work at Old Town Hall
F. CANCEL July 14 Special City Council meeting
G. APPROVE resolution adopting and authorizing implementation of the performance measures
developed by the Council on Local Results and Innovation
H. ACCEPT a grant from the Minnesota Department of Human Services to conduct tobacco
compliance checks
I. APPROVE a resolution to accept a donation from Dakota Center for the Arts in the amount of
$2,100.00, to help purchase a new kiln at the Eagan Art House
J. APPROVE a resolution to accept a donation from Dakota Electric Association in the amount of
$200.00 to be used toward a tree purchase at the annual Arbor Day event
K. APPROVE Show License for Herpetorama, Inc. doing business as Repticon from May 22 to 24,
2015 at 1501 Central Parkway
L. APPROVE Temporary On -Sale Liquor License and waive the license fee for the Eagan High
School Boys' Hockey Booster Club on July 18, 2015 at 3870 Pilot Knob Road
M. APPROVE On -Sale 3.2 Percent Malt Liquor, Wine and Sunday Wine License for Kyoto Sushi and
Hibachi, Inc. doing business as Kyoto Sushi, 1250 Town Centre Drive
N. APPROVE Temporary On -Sale Liquor License for the Minnesota Scottish Fair & Highland Games
on July 18, 2015 at 3355 Columbia Drive
0. APPROVE Temporary On -Sale Liquor License and waive the license fee forthe Eagan
Foundation on June 18, 2015 at 1501 Central Parkway
P. APPROVE On -Sale 3.2 Percent Malt Liquor, Wine and Sunday Wine License for Hiko Minnesota,
Inc. doing business as Hiko Sushi, 1466 Yankee Doodle Road
Q. APPROVE Final Subdivisions, Final Planned Development Agreements and Easement Vacations for
Cedar Grove Townhomes 1st Addition
R. APPROVE a Resolution authorizing allocation of additional SAC units from Cedar Grove
Redevelopment demolitions into a revised Phased Development Plan
S. AWARD Contract 15-09 (Citywide Parking Lot & Trail Improvements)
T. APPROVE Plans and Specifications for Contract 15-15, Yankee Doodle Road/ Promenade
Avenue Intersection Improvements and Authorize Advertisement for Bids June 25, 2015
U. APPROVE Project 1134 Parkcliff Water Main & PRV Improvements
V. APPROVE Resolution for Robert Street Transitway Alternatives Analysis Study
W. APPROVE Telecommunications Lease Amendment Agreements with T -Mobile
X. APPROVE a Planned Development Amendment for Screen Wall Details at Twin Cities Premium
Outlets for Paragon Development
Y. REQUEST Revised Municipal State Aid Designation Authorization
V. 2014 COMPREHENSIVE ANNUAL FINANCIAL REPORT
VL PUBLIC HEARINGS
A. VARIANCE - Michael & Pamela Curran -A Variance to allow a building coverage ratio exceeding
20% in an R-1 zoning district for an attached garage located at 4224 Sandstone Drive
B. VACATE Public Easements, Unisys Park and Unisys Park 2nd Additions
VII. OLD BUSINESS
VIII. NEW BUSINESS
IX. LEGISLATIVE/ INTERGOVERNMENTAL AFFAIRS UPDATE
X. ECONOMIC DEVELOPMENT AUTHORITY
XI. ADMINISTRATIVE AGENDA
A. City Attorney
B. City Council Comments
C. City Administrator
D. Director of Public Works
E. Director of Community Development
XII. VISITORS TO BE HEARD (for those persons not on the agenda)
XIII. CLOSED SESSION
XIV. ADJOURNMENT
XV.
AbhL-
City of Eap mo
TO: HONORABLE MAYOR AND CITY COUNCIL MEMBERS
FROM: CITY ADMINISTRATOR OSBERG
DATE: MAY 151 2015
SUBJECT: AGENDA INFORMATION FOR MAY 19, 2015 CITY COUNCIL MEETING
ADOPT AGENDA
After approval is given to the May 19, 2015 City Council agenda, the following items are in
order for consideration.
Agenda Information Memo
May 19, 2015 Eagan City Council Meeting
CONSENT AGENDA
The following items referred to as consent items require one (1) motion by the City Council. If
the City Council wishes to discuss any of the items in further detail, those items should be
removed from the Consent Agenda and placed under Old or New Business unless the discussion
required is brief.
A. Approve Minutes
Action To Be Considered:
To approve the minutes of May 5, 2015 regular City Council meeting as presented or modified.
Attachments: (1)
CA -1 May 5, 2015 Minutes
MINUTES OF A REGULAR MEETING OF THE
EAGAN CITY COUNCIL
Eagan, Minnesota
MAY 5, 2015
A Listening Session was held at 6:00 p.m. prior to the regular City Council meeting. Present were Mayor
Maguire, Councilmembers Bakken, Fields, Hansen and Tilley.
A regular meeting of the Eagan City Council was held on Tuesday, May 5, 2015 at 6:30 p.m. at the Eagan
Municipal Center. Present were Mayor Maguire, Councilmembers Bakken, Fields, Hansen and Tilley.
Also present were City Administrator Osberg, Director of Finance Pepper, Director of Communications
Garrison, Director of Community Development Hohenstein, City Planner Ridley, Director of Public Works
Matthys, Director of Parks and Recreation Johnson, Police Chief McDonald, Fire Chief Scott, City Clerk
Scipioni, and Executive Assistant Stevenson.
AGENDA
Councilmember Hansen moved, Councilmember Tilley seconded a motion to approve the agenda as
presented. Aye:5 Nay:0
RECOGNITIONS AND PRESENTATION
Director of Parks and Recreation Johnson recognized Don Holz, Joel Klein and Lee Markell for their
volunteer hours at Holz Farm.
CONSENT AGENDA
Councilmember Fields moved, Councilmember Bakken seconded a motion to approve the Consent
Agenda as presented: Aye: 5 Nay: 0
Mayor Maguire pulled Item N for further comment.
A. It was recommended to approve the minutes of April 21, 2015 regular Council meeting
as presented or modified.
B. 1. It was recommended to approve the hiring of seasonal employees in Parks
Maintenance.
C. It was recommended to approve the check registers dated April 17, and April 24, 2015.
D. It was recommended to approve the ordinary and customary contracts with Emerson
Network Power, Liebert Services Inc., the Metropolitan Library Service Agency, Pure
Intensity Basketball, Mad Science, Planet Spirit, Inc., Impact Printing, and The Buske Group.
E. It was recommended to award a construction contract with alternates, to Kue Contractors in
the amount of $1,238,587 for the remodel and expansion of Fire Station Four, and to
approve additional funding of up to $770,000 from the Community Investment Fund.
F. It was recommended to adopt a resolution approving an Exempt Permit for the Eagan High
School Boys Hockey Boosters to conduct a raffle on July 19, 2015 at 3870 Red Pine Lane.
G. It was recommended to approve action to not waive the monetary limits on municipal tort H
liability.
City Council Meeting Minutes
May 5, 2015
2 page
H. It was recommended to approve a Shows License for the Eagan Funfest Committee and a
Temporary On -Sale Liquor License and Off -Site Gambling Permit for the Eagan Lions for the
July 4t" Funfest, and to waive the fees for the Shows License, Temporary On -Sale Liquor
License, Special Event Permit, Eagan Community Center rentals and outdoor park area
rentals.
I. It was recommended to proclaim May 17 through May 23, 2015 as Public Works Week, and
authorize the Mayor and City Clerk to execute all related documents.
J. It was recommended to proclaim June 2015 as Eagan Lakes Appreciation Month and
authorize the Mayor and City Clerk to execute all related documents.
K. It was recommended to approve Change Order No. 7 to Contract 14-04 (TH 55/149 Safety
and Capacity Improvements) and authorize the Mayor and City Clerk to execute all related
documents.
L. It was recommended to approve an amendment to the agreement for Snow Removal
Services on Certain Public Streets with Birch Lawn Maintenance for the 2015-2016 winter
snow and ice season and authorize the Mayor and City Clerk to execute all related
documents.
M. It was recommended to approve the plans and specifications for Contract 15-12 (Witham
Lift Station — Sanitary Sewer Improvements) and authorize the advertisement for a bid
opening to be held at 11:00 a.m. on Thursday, June 11, 2015 at the Utility Administration
offices located at 3419 Coachman Point, Eagan, MN,
N. It was recommended to adopt a proclamation recognizing the week of May 15, 2015 as
National Police Week and recognize the Eagan Police Department for 50 years of service.
PUBLIC HEARINGS
There were no public hearing items to be heard.
APPOINTMENT OF ADVISORY COMMISSION MEMBERS
City Administrator Osberg introduced the item noting the first Commission the Council will be
asked to give consideration is the Advisory Planning Commission appointments. Councilmember
Bakken suggested beginning with the Energy and Environment Advisory Commission. He noted
because of the number of candidates versus the number of openings, we have found ourselves in
situations with the last commission where we are unable to fill all the openings. The Council
agreed to begin with the Energy and Environment Advisory Commission, and continuing with the
Advisory Planning Commission, Advisory Parks and Recreation Commission and Airport Relations
Commission.
The City Council voted via individual ballots on their 2015 advisory commission appointments. The
following were approved by unanimous consent by the City Council:
Energy and Environment Advisory Commission
1. Kevin Hamlin
2. Susan Friedline
3. Thomas Craft (1- year alternate)
Advisory Planning Commission
City Council Meeting Minutes
May 5, 2015
3 page
1. Jane Vanderpoel
2. Mark Filipi
3. Joseph Dierkes
4. Matthew Woebke
1. Karina Landmesser (1 -year term)
1. Ben Weimert (1 -year alternate)
Advisory Parks and Recreation Commission
1.
Dorothy Peterson
2.
Nathan Neumann
3.
Jerry Farlee
4.
David Wietecki
5.
Andrea Todd -Harlin
6.
LaTasha (-1 year term)
7.
Dave Morris (1 -year alternate)
Airport Relations Commission
1.
Charles Thorkidson
2.
Daniel Johnson
3.
Matthew Henderson
4.
James Waldhauser
5.
Thomas McCauley (1- year alternate)
Councilmember Fields moved, Councilmember Bakken seconded a motion to approve the appointments
to the advisory commissions with terms beginning in May 2015. Aye: 5 Nay: 0
OLD BUSINESS
There were no old business items to be heard.
NEW BUSINESS
Interim Use Permit—Tyson and Stephanie Bramer
City Administrator Osberg introduced the item noting the property under consideration is located at
3672 Pinecrest Court. The property owners have submitted an application for an Interim Use Permit to
allow short-term rentals of their walk -out basement for a period of three years or until the City of Eagan
modifies the City Code to allow for short-term rentals in residential areas, whichever occurs first.
City Planner Ridley gave a staff report.
Attorney Peter Coyle, representing Tyson and Stephanie Bramer, gave a brief summary of the request
and was available for questions.
Mayor Maguire opened the public comment. The following residents addressed the Council with their
concerns regarding the proposed Interim Use Permit: Dale Runkle, 3669 Pinecrest Court, Robert & Deb
Barth, 3668 Pinecrest Court, Peggy Etchison, 3640 Pinecrest Court, Jaime Samuelson, 3656 Pinecrest
City Council Meeting Minutes
May 5, 2015
4 page
Court, John Lodoen, 3660 Pinecrest Court (provided a handout), and Tom Peterson, 3664 Pinecrest
Court. There being no further public comment, the Mayor turned the discussion back to the Council.
The Council discussed the interim use permit request. After further discussion it was the consensus of
the Council that additional information is needed to unpack land uses and policy issues before moving
forward with the request and continued the item to the August 11, 2015 Council workshop. The
applicant agreed on a continuance and waived the 60 day clause noting the item will be brought back
for Council consideration to the September 15, 2015 regular City Council meeting.
Councilmember Fields moved, Councilmember Tilley seconded a motion to continue the Interim Use
Permit to allow short-term rentals of their basement upon property located at 3672 Pinecrest Court to
the September 15, 2015 regular City Council meeting. Aye: 4 Nay: 1 (Bakken apposed)
LEGISLATIVE / INTERGOVERNMENTAL AFFAIRS UPDATE
There was no legislative/intergovernmental affairs update.
ADMINISTRATIVE AGENDA
Councilmember Hansen acknowledged an award the Minnesota Valley Transit Authority recently
received from the American Public Transportation Association. Hansen noted the MVTA received
the Gold Award for creating a safety program associated with the opening of the Twin Cities
Premium Outlets Mall. That award recognizes innovative and proactive programs dedicated to
improving safety and security for MVTA's employees, passengers, and the public. He also thanked
E -TV for producing a video for MVTA about the project that was presented at the awards
presentation.
There were no visitors to be heard.
VISITORS TO BE HEARD
ADJOURNMENT
Councilmember Fields moved, Councilmember Tilley seconded a motion to adjourn the meeting at 8:13
p.m. Aye:5 Nay:0
Date
Mayor
City Clerk
Agenda Information Memo
May 19, 2015 Eagan City Council Meeting
CONSENT AGENDA
B. Personnel Items
Item 1.
Action to be Considered:
Accept the hiring of Judy Douglas, Patrol Officer in the Police Department
Facts:
➢ Council approved hiring for this position on February 3, 2015.
Item 2.
Action to be Considered:
Accept the hiring of Luke Caneff, Patrol Officer in the Police Department.
Facts:
➢ Per the 2015 Budget an additional Police Officer was approved.
Item 3.
Action to be Considered:
Accept the hiring of Judith Urbiha, Police Clerical Technician.
Facts:
➢ Council approved hiring for this position on February 3, 2015.
Item 4.
Action to be Considered:
Authorize hiring of the following seasonal and temporary employees for the Summer of 2015:
ANDERS, COLE K
ANDERSON, ELLEN M
ANDERSON, MEGAN M
ARNDT, DAVID M
BOSSHARDT, JOSEPH W
BRAMLEY, SAMANTHA A
BUCKI, ERIN E
BURRIGHT, ISAAC T
CARLSON, PAIGE E
CARTWRIGHT, ALEXA M
CSARGO, NICHOLAS J
DAVIS, ASHLEY K
DAWSON, ZACHARIAH A
DECKER, MAREN E
DETTMER, ABIGAIL M
DEZIEL, ROBERT C
DURIG, ALIONA F
DYKHUIZEN,NICHOLAS B
EKBLAD, MIKAELA J
ENDRESS,JENNA
ENGEBRETSON, HANNA D
ENGEBRETSON, LEAH J
ERICKSON, ANDREW C
FOGELBERG, JACK J
FORTUNA, MICHAEL M
FOSTER, JOHN F
GALATOWITSCH, NIKKI R
GARIN, MEGHAN E
GARIN, PATRICK M
GORDER, MICHAEL P
GUTKNECHT, CLAIRE D
HAFSTAD, LANDON M
HALEY, MADALYN G
HALTERMAN, JONAH J
HAMAND, OLIVIA C
HARFORD, LAURA A
HARRINGTON, JOSEPH
HEILMAN, MELISSA M
HLAS, RACHEL M
HELMUELLER, GRETA
HUMBLE, ASHLEE M
HUUSKO, TYLER R
POOL ATTENDANT
POOL ATTENDANT
CB LIFEGUARD
CB LIFEGUARD
CB GUEST RELATIONS
CB LIFEGUARD
POOL ATTENDANT
CB LIFEGUARD
POOL ATTENDANT
CB COORDINATOR
CB COORDINATOR
CB LIFEGUARD
POOL ATTENDANT
CB LIFEGUARD
CB LIFEGUARD
CB LIFEGUARD
CB GUEST RELATIONS
POOL ATTENDANT
CB LIFEGUARD
GUEST SERVICES - ECC
CB COORDINATOR
CB LIFEGUARD
CB GUEST RELATIONS
BALLFIELD ATTENDANT
CB LIFEGUARD
CB LIFEGUARD
PARK MAINT
CB LIFEGUARD
CB LIFEGUARD
PARK MAINT
CB LIFEGUARD
CB LIFEGUARD
CB GUEST RELATIONS
CB GUEST RELATIONS
POOL ATTENDANT
CA BUILDING ATTENDANT
CB LIFEGUARD
POOL ATTENDANT
CB LIFEGUARD
WATER RESOURCES INTERN
CB GUEST RELATIONS
CB LIFEGUARD
IMMEN, WILLIAM P
JOHNSON, HAILEY E
JOHNSON, MACLAINE P
JOHNSON, MITCHELL A
JURISCH, ALEC K
KAYSER, KEVIN A
KEULER, HANNAH J
KONG, ALEXANDER W
LATULIPPE, AMANDA R
LEMKE, PARKER D
LOUGH, MEGAN R
LUNDQUIST, MADELYN K
MAXWELL, DALLAS G
MAYNE, MCKENNA J
MENSINK, COURTNEY R
MERRITT, MELISSA R
MILLER, ANDREW M
MILLER, BRANDON J
NARUM, LYDIA M
NELSON, GRETCHEN L
NGUYEN, ANH T
NICHOLS, IAN G
NIELSON, MICHELLE L
OSBORNE, CONNOR J
PERRY, THOMAS J
PETERSON, HUGH N
PETERSON, LINNEA D
PFALTZGRAFF, CONNOR N
PLASCHKO, NICOLE D
REIS, MAXWELL R
RICHARD, WALT T
RIENTS, TAYLOR A
RONCHAK, ETHAN E
ROTHSCHILLER, BROCK D
RUPP, JACOB A
RUSSELL, CHRISTOPHER J
RUTH, KAYLA A
SARNE, ANTHONY J
SATHER, LUKE
SCHORNAK, RACHEL D
SCHUETZ, NICHOLAS J
SCHULTE, CONNOR A
SELVESTRA, DREW A
SHUB,TAL
SIMPSON, NOAH T
SINCLAIR, JAMES
ST MARTIN, BENJAMIN A
SYVERSON, ANGELA
TEUFACK-MOMO, JOLIVIA K
THOMAS, AARON L
THOMPSON, SIERRA M
TIMMERMAN, MARTHA
VOSS, DEIDREE S
PARK MAINT
CB COORDINATOR
CB LIFEGUARD
GIS SEAS
CB LIFEGUARD
CB GUEST RELATIONS
CB GUEST RELATIONS
CB LIFEGUARD
CB LIFEGUARD
CB GUEST RELATIONS
CB LIFEGUARD
CB LIFEGUARD
POOL ATTENDANT
CB LIFEGUARD
CB GUEST RELATIONS
CB LIFEGUARD
CB LIFEGUARD
CB LIFEGUARD
CB LIFEGUARD
CB LIFEGUARD
CB GUEST RELATIONS
CB GUEST RELATIONS
CABLECASTSER-ETV
CB LIFEGUARD
POOLATTENDANT
PARK MNT-SEAS
CB LIFEGUARD
CB GUEST RELATIONS
POOLATTENDANT
POOLATTENDANT
PARK MAINT
CB LIFEGUARD
CB LIFEGUARD
PARK MNT
POOLATTENDANT
ENGINEERING INTERN
GIS SEAS
BALLFIELD ATTENDANT
PARK MNT
CB LIFEGUARD
CUSTOMER SRVC ASST
CB COORDINATOR
PARK MAINT
CB LIFEGUARD
BALLFIELD ATTENDANT
GUEST SERVICES - ECC
PARK MAINT
FITNESS INSTRUCTOR - ECC
CB GUEST RELATIONS
CABLECASTSER-ETV
CB GUEST RELATIONS
GUEST SERVICES - ECC
CB LIFEGUARD
WAGONER, ANDREW J CB LIFEGUARD
WARKEL, MICHAEL) POOL ATTENDANT
WEITZEL, ALLISON P CB GUEST RELATIONS
WHIPPS, TRISTAN C CB LIFEGUARD
Agenda Information Memo
May 19, 2015 Eagan City Council Meeting
CONSENT AGENDA
C. Ratify Check Registers
Action To Be Considered:
To ratify the check registers dated May 1 and May 8, 2015 as presented.
Attachments: (2)
CC -1 Check register dated May 1, 2015
CC -2 Check register dated May 8, 2015
Agenda Information Memo
May 19, 2015, Eagan City Council Meeting
CONSENT AGENDA
D. Approve Contracts
Action To Be Considered:
To approve the ordinary and customary contract listed below.
Facts:
➢ The contract listed below is in order for Council approval. Following approval,
the contract will be electronically executed by the Mayor and City Clerk.
Contracts to be approved:
➢ Instructor Agreement with Dakota County for the City to provide two art classes
at Lebanon Hills Park.
Attachments: (0)
The contract is available from the City Clerk's Office.
Agenda Information Memo
May 19, 2015 Eagan City Council Meeting
CONSENT AGENDA
E. APPROVE professional services agreement with J. Benson Construction Corp. for
smoke abatement work at Old Town Hall
Action To Be Considered:
Approve a professional services agreement with J. Benson Construction Corp. for smoke
abatement work at Old Town Hall
Facts:
➢ Per the advice of the architectural team coordinating the restoration of Old Town
Hall, the smoke abatement work needed at Old Town Hall is proposed as a
standalone agreement given the specialty of the work.
➢ The smoke abatement work is anticipated to be completed in June as part of the
overall restoration project.
➢ The cost for the smoke abatement work is proposed to be $9,692.65.
Attachments: (1)
CE -1 Professional Services Agreement with J. Benson Construction Corp.
'IBe st cfian T Benson Construction Corp.
3230 Gorham Ave
St. Louis Park, MN 55426-4222
Phone: (952) 920-0717
Fax: (952)929-9672
MN License #4740
Client: Eagan Old Town Hall
Property:
Eagan, MN
Operator: JCARSWEL
Type of Estimate: <NONE>
Date Entered: 2/10/2015 Date Assigned:
Price List: MNMKBX JAN15
Labor Efficiency: Restoration/Service/Remodel
Estimate: 2015-02-10-0832
' `, JBenson
s ru tion T Benson Construction Corp.
3230 Gorham Ave
St. Louis Park, MN 55426-4222
Phone: (952) 920-0717
Fax: (952)929-9672
MN License #4740
2015-02-10-0832
Town Hall
DESCRIPTION
1. Cleaning Technician - per hour
Hours for people to set up ,clean wood wainscoat ,window and door frames
3. Hydroxyl generator - odor counteractant - 3 optics
Two Hydroxyl units for two days
4. Painting (Bid Item)
Bid includes , clear shellac sealer, labor and materials
QTY UNIT PRICE
48.00 HR @ 30.95
2.00 DA @ 224.75 =
1.00 EA @ 5,950.00 =
TOTAL
1,485.60
449.50
5,950.00
2015-02-10-0832 4/10/2015 Page:2
J3 Const u tio„ J. Benson Construction Corp.
3230 Gorham Ave
St. Louis Park, MN 55426-4222
Phone: (952) 920-0717
Pax: (952)929-9672
MN License #4740
Line Item Total
Mad Sales Tax Reimb
Subtotal
Overhead
Profit
Replacement Cost 'Value
Net Claim
Approved by:
City of Eagan
Name:
Signature:
Title:
Date:
Summary
J. Benson Construction
Name: �a�� CArg we
I
Signature:c�+'��
Title: ✓�l �t ^ ate✓
Y
Date:
7,885.10
192.11
8,077.21
807.72
807.72
$9,692.65
$9,692.65
2015-02-10-0832 4/10/2015 Page:3
Agenda Information Memo
May 19, 2015 Eagan City Council Meeting
CONSENT AGENDA
F. Cancel the July 14 Special City Council Meeting
Action To Be Considered:
To cancel the July 14, 2015 Special City Council meeting.
Facts:
➢ Per the direction of the City Council at the May 5, 2015 Listening Session, it is
proposed that the July 14, 2015 Special City Council meeting be cancelled.
Attachments: (0)
Agenda Information Memo
May 19, 2015 Eagan City Council Meeting
CONSENT AGENDA
G. Approve resolution adopting and authorizing implementation of the
performance measures developed by the Council on Local Results and
Innovation
Action to be Considered:
To approve a resolution adopting and authorizing implementation of the performance
measures developed by the Council on Local Results and Innovation.
Facts:
➢ In 2010, the State Legislature enacted legislation calling for the Council on Local
Results and Innovation (CLRI) to establish a standard set of performance
measures for cities.
➢ The performance measures are intended to aid residents, taxpayers, and state
and local elected officials in determining the efficacy of cities in providing
services.
➢ The CLRI established these performance measurements and solicits voluntary
participation each year through the Office of the State Auditor. To participate,
the City must annually approve a resolution adopting the measures.
➢ In addition to the results generated from participation, benefits to participating
cities include remuneration of $0.14 per capita and exemption from levy limits.
➢ Sufficient flexibility exists to allow a city to participate on both a cost-effective
and activity -specific basis.
➢ The City Council has participated in the program since 2011, passing similar
resolutions each year. The required community survey was completed via the
web site in conjunction with the League of Minnesota Cities.
➢ The City receives approximately $9,000 year for participating in the program.
Attachments: (2)
CG -1 Resolution
CG -2 2014 Online Survey Results
CITY OF EAGAN
RESOLUTION NO. 15 -
RESOLUTION APPROVING PERFORMANCE MEASURES
WHEREAS, the State Legislature created the Council on Local Results and Innovation; and
WHEREAS, Eagan has implemented a local performance measurement system as developed by the
Council on Local Results and Innovation; and
WHEREAS, Eagan surveys its residents every other calendar year on services included in the
performance benchmarks; and
WHEREAS, the Council on Local Results and Innovation released a standard set of performance
measures for counties and cities that will aid residents, taxpayers and state and local elected
officials in determining the efficacy of counties and cities in providing services and measure
residents' opinions of those services; and
WHEREAS, cities and counties that choose to participate in the new performance measurement
program may be eligible for a reimbursement from Local Government Aid and exemption from
levy limits.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Eagan does hereby
approve the following Performance Measures and will publish the results of the Performance
Measures before the end of the calendar year.
Performance Indicator
General
Citizen survey - quality of services
Citizen survey - overall appearance
Percent change in the taxable property market value
Police
Citizen survey rating safety or ...Part I and II crime rates
Police response times
Fire
Citizen survey - quality of services or ISO rating
Fire response times
Streets
Citizen survey - quality of road conditions or...
Average pavement condition rating.
Citizen survey - quality of snow plowing
Water
Citizen survey - quality and dependability
Operating cost per million gallons
Sanitary sewer
Citizen survey - quality and dependability
Number of sewer blockages
Parks and Recreation
Citizen survey - quality of services
APPROVED by the City Council of the City of Eagan, Minnesota, this 19th day of May 2015.
CITY OF EAGAN
IN
ATTEST:
City Cleric
Mike Maguire, Mayor
City Performance Indicators 2014 Page 1 of 5
Monday, May 04,20M
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City Performance Indicators 2014
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Priority 0: 6.43 minutes in 2013
Priority 1: 0,06 minutes in 2013
Police Priority 2: 8,32 minutes in 2013
Response Priority 3: 12.68 minutes in 2013
Times Priority 0 & Priority 1 average: 6,28 minutes in 2013
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City Performance Indicators 2014
Page 3 of 5
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City Performance Indicators 2014
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City Performance Indicators 2014
'TEXT SIZE
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Page 5 of 5
020,12 Eagan Minn(
Eagan Municipal center, 3830 Pilot Kno
Use of Imre, or Information la prohibited without sl
City of Eagan Salary Staternent
Pursuant to the requirements of MN Session [.,,:+w 2005, Chapter 166, M.8.47.1.701 a rlty with el population,
base salaries of Ito three highost••paaid employees. 'This notice may be provided on than hornepagle of the prim
than 90 conseoutiver days. The City of Eogan's highest paid employees in 2014 inoludea: City Administrator -:
Posted 1/23120,16,
http://www,cityofeagan.com/index.php/news-releases/news/1068-city-performance-indlcato.,, 5/4/2015
Agenda Information Memo
May 19, 2015, Eagan City Council Meeting
CONSENT AGENDA:
H. Accept A Grant From The Minnesota Department Of Human Services To Conduct
Tobacco Compliance Checks
Action To Be Considered:
Approve a resolution allowing the City of Eagan to accept the conditions and funding available
through the Tobacco Compliance Check Grant.
Facts:
➢ The grant allows the City of Eagan to obtain reimbursement for conducting tobacco
compliance checks on local businesses.
➢ The terms of the grant allow the City to collect $40.00 for every compliance check
performed.
➢ Presently, there are 47 establishments licensed to sell tobacco in the City.
➢ The Police Department conducts tobacco compliance checks on local businesses two
times each year.
➢ State funds for this grant contract are provided under the Minnesota Department of
Human Services to enforce tobacco laws and educate tobacco retailers'and community
members regarding tobacco laws.
➢ Tobacco compliance checks conducted under the conditions of this grant are for
educational purposes only. Therefore, no sanctions to the clerk or business owners are
permitted.
ATTACHMENTS(2)
CH -1 Resolution
CH -2 Grant Agreement
CITY OF EAGAN
RESOLUTION ACCEPTING DONATION TO THE CITY OF EAGAN
Minnesota Department of Human Services
WHEREAS, the City Council of the City of Eagan encourages public donations to help
defray the costs to the general public of providing services in Eagan; and
WHEREAS, the Minnesota Department of Human Services has presented the police
department with a grant. The funds will be used to augment the costs associated with performing
tobacco compliance checks.
WHEREAS, Minnesota Statutes §465.03 requires that all gifts and donations of real or
personal property be accepted only with the adoption of a resolution approved by two-thirds of
the members of the City Council; and
NOW, THEREFORE, BE IT RESOLVED by the City Council of Eagan, Dakota
County, Minnesota, that the grant is hereby accepted for use by the City;
BE IT FURTHER RESOLVED, that the City sincerely thanks the Minnesota
Department of Human Services.
ADOPTED this 19th day of May, 2015.
CITY OF EAGAN
CITY COUNCIL
By:
It's Mayor
Attest:
It's Clerk
Motion by:
Seconded by:
Those in Favor:
Those Against:
Date:
T # 15A55
SFY 2015 ANNUAL PLAN AGREEMENT
STATE OF MINNESOTA
DEPARTMENT OF HUMAN SERVICES
Your Contract Coordinator completes the NIA boxes
E4 FinDeptID: H55EB31414
N/A
SWIFT Encumbrance PO #:
Fill in the FinDeptlD number that identities what account to use for encumbering funds. Your contract
coordinator will encumber funds in SWIFT and write the encumbrance PO # in the box to the right,
j q �{ i
0
Reference this 10 digit PO # when submitting related invoices to FOD/Accounts Payable for payments to
3 0 0 0 0 / ` `D
this vendor for this service.
Vendor's Name: Eagan Police Department
Vendor's Street Address: 3530 Pilot ]Knob Rd E-mail Address: icollinskei!yofeagan.com
City: Eagan State: MN Zip: 55122 Phone #:651-675-5700
For Vendor Using;
individual name, supply the vendor's social security #:
a business name, supply the vendor's federal tax I D #: 41-0847612
a business address located in MN, supply the MN. Tax 1. D. # also:
Cost of service must include descriptive rate:
x/hours @ x/dollars per hour = x/dollars for total deliverables
Compensation: $1,880.00 (47 checks @ $40.00 per compliance check) Dates of Service:
Expenses: X0.00* April 1, 2015 to June 30, 2015
Total to encumber $1,880.00 (SFY15 ends June 30, 2015)
* (see Itttp://xvww.nlmd.admin.stat.a.rtin.us/coinmissionersplan.htm for rates)
Provide a detailed description of expected duties on the following page. There are two Information Privacy
clauses available on this form. (See VIL) Choose the appropriate Information Privacy clause that applies to the
vendor's access to DHS client information while performing this service. Delete the other clause under VII that
does not apply.
Originator's Name: Joan Kaluza Division Name + Mail code: Alcohol &c Drug Abuse Division, �651-431-2472
I). Human Services Division Director Ink Signature Please
Your signature gives approval to encumber funds _
and approval of the selected Information Privacy /
Provision under Clause VII on this form. NA E D
2). Contract Coordinator Ink Signa 6r.- ,Please ,
SPY 15 Master APK%78626 Verification $5000 limit
- of C{ Le� !
7 3//
LINSPSC Code: Account code: J
SWIFT Vendor #: 0000199151 NAME I DATE,
DO NOT HAVE VENDOR SIGN BELOW UNTIL FUNDS ARE ENCUMBERED BY CONTRACT COORDINATOR AND DIV DIRECTOR HAS
APPROVED BY SIGNING ABOVE.
*3). Vendor's Signature Ink Signature Please
By signing, vendor certifies he/she is not a State employee,
Individual signing must have proof of authority to sign on
behalf of the company named above.
NAME DATE
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By written acceptance with the signature in Section 3). Vendor's Signature box, the Vendor agrees to perform the following work/services
under the terms and conditions listed below:
Vendor's Duties: The vendor who is the participating Sheriff, Police or Public Health Departments will
conduct educational tobacco compliance checks with the approved number of retailers. All compliance
checks will be conducted in compliance with MN Statute 461.12 subd 5. Note this educational tobacco
compliance check does NOT fulfill the requirements of 461.12 subd 5 that a licensing authority shall conduct
unannounced compliance checks at least once each calendar year because these checks are educational based
and do NOT include a penalty.
Vendor Will:
I . Complete forty-seven (47) educational tobacco compliance checks by June 30, 2015. Checks will be
reimbursed at $40 per check.
2. Ensure that no penalty is levied on the clerk or the business owner from the county or city as a result of
these educational tobacco compliance checks.
3. Provide clerks who fail the educational tobacco compliance check an educational publication which will
be reviewed with them by the individual who conducted the compliance check.
4. Provide clerks who pass the educational tobacco compliance check a certificate of appreciation signed by
the organization conduction the checks.
5. Provide the owner of the establishment a publication including the date the check was conducted and the
results of the inspection (pass or fail).
6. Complete a short survey and the vendor invoice form and email both to collinfrazier c state.nitt.us for
payment by July 15, 2015.
1. Scope of Agreement: This document is an Agreement for professional/technical services, to be interpreted
pursuant to laws of the State of Minnesota. The Commissioner of the Department of Human Services or
his/her delegate (hereinafter the STATE), pursuant to Minnesota Statutes, section 256.0 1, subd. 2 is
empowered to enter into professional/technical agreements. The Commissioner has identified the need for
the services to be performed, as no state employee is available or capable of performing these tasks. No
work on this agreement is to begin until the STATE has signed this document and VENDOR is
notified to begin work by the STATE's authorized representative. By written acceptance, the
VENDOR agrees to perform the scope of the services within the terms and conditions in this agreement and
within the limits of the clauses specified in this agreement. The VENDOR must sign its approval in the
designated signature block and return the original signed Agreement and any attachments to the Department
of Human Services, prior to the commencement of services.
II. Conditions of Payment: All services provided by the VENDOR pursuant to this Annual Plan Agreement
must be performed to the satisfaction of the State, as determined in the sole discretion of the State, and not
in violation of any federal, state or local laws, ordinances, rules and regulations. The VENDOR will not
receive payment for work found by the State to be unsatisfactory, or performed in violation of federal, state
or local law, ordinance, rule or regulation. Under Minnesota Statutes Section 16C.08, subdivision 5(b), no
more than 90 percent of the amount due under this Annual Plan Agreement may be paid until the final
product of this Annual Plan Agreement has been reviewed by the State's agency head. The balance due
will be paid when the State's agency head determines that the VENDOR has satisfactorily fulfilled all the
terms of this Annual Plan Agreement.
111. Consideration and Terms of Payment: Payments shall be made by the STATE promptly after
VENDOR's presentation of invoices for services performed and acceptance of such services as satisfactory
by the STATE's authorized representative. VENDOR will be reimbursed for travel and subsistence
expenses in the same manner and in no greater amount than is provided in the current
"Commissioner's flan", promulgated by the Commissioner of Minnesota Management and Budget,
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which is incorporated by reference. VENDOR will not be reimbursed for travel and subsistence
expense incurred outside the State of Minnesota unless it has received STATE'S prior written
approval for such out of state travel. Minnesota will be considered the home state for determining
whether travel is out of state. For compensation payable under this agreement, which is subject to
withholding under state or federal law, appropriate amounts will be deducted and withheld by the State as
required.
IV. Cancellation. This Annual Plan Agreement may be canceled by the State or the Commissioner of
Administration at any time, with or without cause, upon 30 days' written notice to the Vendor. In the event
of such a cancellation, the Vendor will be entitled to payment, determined on a pro rata basis, for the work
or services satisfactorily performed.
V. Indemnification. In the performance of this agreement by VENDOR, or VENDOR'S agents or
employees, the VENDOR must
indemnify, save, and hold harmless the STATE, its agents, and employees, from any claims or causes of
action, including attorney's fees incurred by the STATE, to the extent caused by VENDOR'S:
1) Intentional, willful, or negligent acts or omissions; or
2) Actions that give rise to strict liability; or
3) Breach of contract or warranty.
The indemnification obligations of this section do not apply in the event the claim or cause of action is
the result of the STATE'S sole negligence. This clause will not be construed to bar any legal remedies
the VENDOR may have for the STATE'S failure to fulfill its obligation under this agreement."
VI. State Audit: Under Minn. Stat. §16C,05, subd. 5, the books, records, documents, and accounting
procedures and practices of the VENDOR and its employees, agents, subcontractors, or representatives,
relevant to this agreement must be made available and subject to examination by the State, including the
contracting Agency/Division, Legislative Auditor, and State Auditor, for a minimum of six years from the
agreement.
VII. Information Privacy Protection: The VENDOR and STATE must comply with the Minnesota
Government Data Practices Act, Minn. Stat., ch. 13, and the Health Insurance Portability Accountability
Act ["HIPAA"], 45 C.F.R. § 164.103, et seq., as it applies to all data provided by the STATE under this
contract, and as it applies to all data created, collected, received, stored, used, maintained, or disseminated
by the VENDOR under this contract. The civil remedies of Minn. Stat. § 13.08 apply to the release of the
data governed by the Minnesota Government Practices Act, Minn. Stat. ch. 13, by either the VENDOR or
the STATE. Additionally, the remedies of I-11PAA apply to the release of data governed by that Act.
If the VENDOR receives a request to release the data referred to in this clause, the VENDOR must
immediately notify and consult with the STATE's Authorized Representative as to how the VENDOR
should respond to the request. The VENDOR's response to the request shall comply with applicable law.
It is expressly agreed that the VENDOR will not be handling private data collected by STATE and is
therefore not a member of or included within the "welfare system" for purposes of the Minnesota
Government Data Practices Act (hereinafter "Data Practices Act," Minnesota Statutes, Chapter 13, and in
particular §13.46) as a result of this contract. It is also expressly agreed that VENDOR will not be
handling "protected health information" collected by STATE (information that identifies an individual as
having applied for, being or having been eligible for, or receiving or having received health care services,
as set forth in 45 CFR § 160.102). VENDOR is not a "business associate" of STATE, as defined in the
I-Iealtli Insurance Portability Accountability Act ("HIPAA"), 45 CFR §160,103 as a result of or in
connection with this contract. Therefore, VENDOR is not required to comply with the privacy provisions
of HIPAA as a result of or for purposes of performing under this contract. If VENDOR has responsibilities
to comply with 'the Data Practices Act or HIPAA for reasons other than this contract, VENDOR will be
responsible for its own compliance.
VIII. Ownership of Works and Intellectual Property Rights. Except in the case of intellectual property
rights previously acquired by VENDOR, the STATE owns all rights, title, and interest in all of the
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intellectual property, including copyrights, patents, trade secrets, trademarks, and service marks in the
Works and Documents created and paidfor under this agreement. The Works and Documents will be the
exclusive property of the STATE and all such Works and Documents must be immediately returned to the
STATE by the VENDOR upon completion or cancellation of this agreement. Works means all inventions,
improvements, discoveries (whether or not patentable or copyrightable), databases, computer programs,
reports, notes, studies, photographs, negatives, designs, drawings, specifications, materials, tapes, and
disks conceived, reduced to practice, created or originated by the VENDOR, its employees, agents, and
subVENDORs, either individually or jointly with others in the performance of this agreement. Works
includes `Documents. " Documents are the originals of any databases, computer programs, reports, notes,
studies, photographs, negatives, designs, drawings, specifications, materials, tapes, disks, or other
materials, whether in tangible or electronic forms, prepared by the VENDOR, its employees, agents, or
subVENDORs, in the performance of this agreement.
IX. Data Disclosure: Under Minn, Stat. § 270.66, and other applicable law, the VENDOR consents to
disclosure of its social security number, federal employer tax identification number, and/or Minnesota tax
identification number, already provided to the State, to federal and state agencies and state personnel
involved in the payment of state obligations. These identification numbers may be used in the enforce-
ment of federal and state laws which could result in action requiring the VENDOR to file state tax returns,
pay delinquent state tax liabilities, if any, or pay other state liabilities. This contract will not be
approved unless these numbers are provided.
X. Jurisdiction and Venue: This Annual Plan Agreement is governed by the laws of the State of Minnesota.
Venue for all legal proceedings arising out of this Annual Plan Agreement, or breach thereof, will be in the
state or federal court with competent jurisdiction in Ramsey County, Minnesota.
XI. Prohibition on Weapons. VENDOR agrees to comply with all terms of the Department of Human
Services' policy prohibiting carrying or possessing weapons wherever and whenever the VENDOR is
performing services within the scope of this agreement. Any violations of this policy by VENDOR or
VENDOR's employees may be grounds for immediate suspension or termination of the agreement.
Currently Licensed Peace Officers are exempt from this provision. If Police or Sheriff Departments
utilize officers who carry or possess weapons, as defined in Minnesota Statutes, section 626.05,
subdivision 2, for performing services within the scope of this agreement, then these Departments shall
utilize only its active and currently licensed peace officers.
XII. Criminal Background Check Required. VENDOR and employees of VENDOR working on site at
STATE's Central Office and accessing STATE's protected information (as defined in V1I. Information
Privacy Protection of this agreement.) must submit to or provide evidence of a computerized criminal
history system background check (hereinafter "CCH background check") perfora-ned within the last 12
months before work can begin under this agreement. "CCH background check" is defined as a
background check including search of the computerized criminal history system of the Minnesota
Department of Public Safety's Bureau of Criminal Apprehension.
XIII. Federal Audit Requirements and Vendor Debarment Information.
A. Compliance with Single Audit Act. All sub -recipients receiving $500,000 or more of federal
assistance in a fiscal year will obtain a financial and compliance audit made in accordance with the
Single Audit Act, OMB Circular A-133. VENDOR certifies it will comply with the Single Audit Act,
OMB Circular A-133, if applicable. Failure to comply with these requirements could result in
forfeiture of federal funds.
B. Vendor debarment, suspension and responsibility certification. Federal Regulation 45 CFR 92.35
prohibits the STATE from purchasing goods or services with federal money from vendors who have
been suspended or debarred by the federal government. Similarly, Minn. Stat. §16C.03, subd. 2
provides the Commissioner of Administration with the authority to debar and suspend vendors who
seek to contract with the State.
BY SIGNING THIS ANNUAL PLAN, VENDOR CERTIFIES THAT IT AND ITS PRINCIPALS:
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(a) Are not presently debarred, suspended, proposed for debarment, declared ineligible, or voluntarily
excluded from transacting business by or with any federal, state or local governmental department or
agency; and
(b) Have not within a three-year period preceding this Agreement; a) been convicted of or had a civil
judgment rendered against them for commission of fraud or a criminal offense in connection with
obtaining, attempting to obtain or performing a public (federal, state or local) transaction or contract;
b) violated any federal or state antitrust statutes; or c) committed embezzlement, theft, forgery,
bribery, falsification or destruction of records, making false statements or receiving stolen property;
and
(c) Are not presently indicted or otherwise criminally or civilly charged by a governmental entity for: a)
commission of fraud or a criminal offense in connection with obtaining, attempting to obtain or
performing a public (federal, state or local) transaction; b) violating any federal or state antitrust
statutes; or c) committing embezzlement, theft, forgery, bribery, falsification or destruction of
records, making false statements or receiving stolen property; and
(d) Are not aware of any information and possess no knowledge that any subcontractor(s) that will
perform work pursuant to this agreement are in violation of any of the certifications set forth above.
(e) Will immediately give written notice to the STATE should VENDOR come under investigation for
allegations of fraud or a criminal offense in connection with obtaining, attempting to obtain, or
performing; a public (federal, state or local government) transaction; violating any federal or state
antitrust statutes; or committing embezzlement, theft, forgery, bribery, falsification or destruction of
records, making false statements or receiving stolen property.
END
Agenda Information Memo
May 19, 2015, Eagan City Council Meeting
CONSENT AGENDA
Approve A Resolution To Accept A Donation From Dakota Center For The Arts In The
Amount Of $2,100.00 To Help Purchase A New Kiln At The Eagan Art House.
Action To Be Considered:
To approve a Resolution to accept a Donation of $2,100.00 from Dakota Center for the Arts to
help purchase a new kiln at the Eagan Art House.
Facts:
➢ The Eagan Art House has 2 kilns used primarily for pottery and on occasion, for fused
glass. The older of the 2 kilns had a full computer replacement approximately 10
years ago. The newer of the 2 kilns is between 8 and 9 years old. Both kilns have
been well maintained by staff and have had many replacements of parts, including
elements, thermocouples, bricks and switches. It is expected, that with proper
maintenance, this equipment will last for several more years.
➢ The Eagan Art House pottery program continues to grow, creating greater demand on
the equipment. From December 1 -20th, 2014, staff fired 28 loads of pottery. There
are 2 extremely busy firing times during the year: December, as noted above and the
summer months, with busy summer youth camps.
➢ The acquisition of the third kiln will allow the studio to better accommodate the
demand during the busy times, as well as allow for continued growth. This will also
help to extend the life of all of the equipment, as staff can balance out the high
demand firing between three kilns.
➢ Eagan Art House has money budgeted for supplies and equipment repair and
replacement, and will pay the balance of the kiln cost after the donation. The total
cost of the kiln is $2,993.36. Eagan Art House will pay $896.36 from the 3081 budget.
Attachments: (1)
CI -1 Resolution
CITY OF EAGAN
RESOLUTION
TO APPROVE A RESOLUTION TO ACCEPT A DONATION FROM DAKOTA CENTER
FOR THE ARTS FOR THE PURCHASE OF A KILN AT THE EAGAN ART HOUSE.
WHEREAS, the City of Eagan and Dakota Center for the Arts have a history of working
cooperatively to provide quality art programming for the community; and
WHEREAS, Dakota Center for the Arts partners with the City of Eagan including the
provision of adult scholarships for art classes, the purchase of studio easels, and the annual
partnership of the Eagan Art Festival.
WHEREAS, EHA has offered to donate $2,100 for the purchase of a third kiln in the
Eagan Art House pottery studio and
WHEREAS, Eagan Art House will use 2015 budgeted dollars to complete the purchase,
NOW, THEREFORE, BE IT RESOLVED that the Eagan City Council does hereby
accept the donation of $2,100 from Dakota Center for the Arts for purchase of a new kiln at the
Eagan Art House.
Motion made by:
Seconded by:
Those in favor:
Those against:
Dated:
CITY OF EAGAN
CITY COUNCIL
By:
Mayor
Attest:
City Clerk
CERTIFICATION
I, Christina Scipioni, City Clerk for the City of Eagan, Dakota County, Minnesota, do
hereby certify that the foregoing resolution was duly passed and adopted by the City Council of
the City of Eagan, Dakota County, Minnesota, in a regular meeting thereof assembled this 19`"
day of May, 2015.
Deputy City Clerk
Agenda Information Memo
May 19, 2015, Eagan City Council Meeting
CONSENT AGENDA
J. Approve A Resolution To Accept A Donation From Dakota Electric Association
In The Amount Of $200.00 To Be Used Toward A Tree Purchase At The Annual
Arbor Day Event.
Action To Be Considered:
To approve a Resolution to accept a Donation from Dakota Electric Association in the
amount of $200.00 to be used toward a tree purchase at the annual Arbor Day event.
Facts:
➢ The annual Arbor Day event was held at the Central Maintenance Facility on
Saturday May 9t", 2015.
➢ Dakota Electric Association has been a long standing sponsor of our Arbor Day
program and in the past five years has donated the following:
o 1,000 seedlings that are given to 4th grade students during the annual
poster contest.
o 3 larger trees that are provided to three elementary school as
replacements trees for their Ash trees.
➢ By accepting this donation the 2015 Forestry budget would receive a
corresponding budget adjustment of:
o $200 to budget line item 3226.6630.
Attachments: (1)
CJ -1 Resolution
CITY OF EAGAN
RESOLUTION
TO ACCEPT CHECK DONATION FROM
DAKOTA ELECTRIC
WHEREAS, Eagan Parks and Recreation offers several community wide programs and events
during the year that offer volunteer and partnership opportunities; and
WHEREAS, Dakota Electric, has expressed an interest in partnering with Eagan Parks &
Recreation to support the Arbor Day community event; and
WHEREAS, Dakota Electric has offered to donate $200.00 in check to support the purchase of a
tree for our Arbor Day event; and
NOW, THEREFORE, BE IT RESOLVED that the Eagan City Council does hereby accept the
$200.00 check donation from Dakota Electric to support Eagan Parks & Recreation the purchase of a tree
for our Arbor Day community event.
Motion made by:
Seconded by:
Those in favor:
Those against:
Dated
CITY OF EAGAN
CITY COUNCIL
By:
Mayor
Attest:
City Cleric
CERTIFICATION
I, Christina M.Scipioni, City Clerk for the City of Eagan, Dakota County, Minnesota, do hereby
certify that the foregoing resolution was duly passed and adopted by the City Council of the City of
Eagan, Dakota County, Minnesota, in a regular meeting thereof assembled this 19th day of May, 2015.
City Clerk
Agenda Information Memo
May 19, 2015, Eagan City Council Meeting
CONSENT AGENDA
K. Approve Show License for Herpetorama, Inc. doing business as Repticon from
May 22 to May 24, 2015 at 1501 Central Parkway
Action To Be Considered:
To approve a Show License for Herpetorama, Inc. doing business as Repticon from May
22 to May 24, 2015 at 1501 Central Parkway.
Facts:
➢ Herpetorama, Inc. has rented rooms at the Eagan Community Center to hold an
exotic reptile show, called Repticon. Herpetorama, Inc. has applied for a Show
License from May 22 to May 24 for its show.
➢ All application materials have been submitted and reviewed by staff. No reason
was found to deny the application.
Attachments: (0)
Agenda Information Memo
May 19, 2015, Eagan City Council Meeting
CONSENT AGENDA
L. Approve a Temporary On -Sale Liquor License and waive the license fee for the
Eagan High School Boys' Hockey Booster Club on July 18, 2015 at 3870 Pilot
Knob Road.
Action To Be Considered:
To approve a temporary on -sale liquor license and waive the license fee for the Eagan
High School Boys' Hockey Booster Club on July 18, 2015 at 3870 Pilot Knob Road.
Facts:
➢ The Eagan High School Boys' Hockey Booster Club has requested a temporary
on -sale liquor license for its July 18, 2015 hockey tournament at the Eagan Civic
Arena. The proposed beer garden would be outside the entrance to the Civic
Arena. All alcohol must be consumed within the fenced beer garden area.
➢ The Eagan High School Boys' Hockey Booster Club has requested that the
$150.00 license fee be waived.
➢ The organization has met the requirements for a temporary on -sale liquor
license and has submitted the required documentation. The application has been
reviewed by staff and the Police Department and has been found in order for
approval.
➢ Following Council approval, the application will be forwarded to the Department
of Public Safety — Alcohol and Gambling Enforcement Division for final approval.
Attachments: (1)
CL -1 Letter from the EHS Boys' Hockey Booster Club
April the 30th 2015
Mayor Mike Maguire
Councilmember Paul Bakken
Councilmember Cyndee Fields
Councilmember Gary Hansen
Councilmember Meg Tilley
Dear Mayor Maquire and Members of the City Council -
I am writing on behalf of the Eagan High School Hockey Boosters. This summer, we are hosting a hockey
tournament at the Civic Arena as part of our ongoing efforts. During that event, we are hoping to sell
beer and food items to maximize this fundraising opportunity—subject to appropriate approvals and
applicable licensing.
All monies raised by our boosters goes back into the Eagan program with the focus being to help reduce
barriers of participation, decrease expenditures from the school, and to enhance the experience for all
participants and the community.
It is our understanding that the possibility exists to have a waiving of the license fee relative to the
Temporary Liquor License. As such, I am respectfully requesting such in the effort to reduce associated
costs for this event.
Thank you for your time and consideration -
Jim Stebbing
President, Eagan High School Boys' Hockey Booster Club
Agenda Information Memo
May 19, 2015, Eagan City Council Meeting
CONSENT AGENDA
M. Approve On -Sale 3.2 Percent Malt Liquor (Beer), Wine and Sunday Wine
License for Kyoto Sushi and Hibachi, Inc. business as Kyoto Sushi, 1250 Town
Centre Drive.
Action To Be Considered:
To approve an on -sale 3.2 percent malt liquor (beer), wine and Sunday wine license for
Kyoto Sushi and Hibachi, Inc. doing business as Kyoto Sushi, 1250 Town Centre Drive.
Facts:
➢ Kyoto Sushi and Hibachi, Inc. currently holds an on -sale liquor license for its
restaurant, Kyoto Sushi. Xing Zhao, the corporate officer, has applied to change
the on -sale liquor license to an on -sale 3.2 percent malt liquor (beer), wine and
Sunday wine license.
➢ All required documents have been submitted, reviewed and deemed in order by
City staff and the Police Department.
Attachments: (0)
Agenda Information Memo
May 19, 2015, Eagan City Council Meeting
CONSENT AGENDA
N. Approve a Temporary On -Sale Liquor License for the Minnesota Scottish Fair &
Highland Games on July 18, 2015 at 3355 Columbia Drive.
Action To Be Considered:
To approve a temporary on -sale liquor license for the Minnesota Scottish Fair &
Highland Games on July 18, 2015 at Faithful Shepherd Catholic School, 3355 Columbia
Drive.
Facts:
➢ The Minnesota Scottish Fair & Highland Games has requested a temporary on -
sale liquor license for its July 18, 2015 event at Faithful Shepherd Catholic
School. All alcohol at the event must be consumed within the fenced beer
garden area. The organization has contracted with the Police Department for off-
duty officers to provide security at the event.
➢ The organization has met the requirements for a temporary on -sale liquor
license and has submitted the required documentation. The application has been
reviewed by staff and the Police Department and has been found in order for
approval.
Following Council approval, the application will be forwarded to the Department
of Public Safety — Alcohol and Gambling Enforcement Division for final approval.
Attachments: (0)
Agenda Information Memo
May 19, 2015, Eagan City Council Meeting
CONSENT AGENDA
O. Approve a Temporary On -Sale Liquor License and waive the license fee for the
Eagan Foundation on June 18, 2015 at 1501 Central Parkway.
Action To Be Considered:
To approve a temporary on -sale liquor license and waive the license fee for the Eagan
Foundation on June 18, 2015 at 1501 Central Parkway.
Facts:
➢ The Eagan Foundation has requested a temporary on -sale liquor license for its
June 18, 2015 A Taste of the Eagan Foundation event at the Eagan Community
Center. The event will be held inside the Community Center.
➢ The Eagan Foundation has requested that the $150.00 license fee be waived.
➢ The organization has met the requirements for a temporary on -sale liquor
license and has submitted the required documentation. The application has been
reviewed by staff and the Police Department and has been found in order for
approval.
➢ Following Council approval, the application will be forwarded to the Department
of PublicSafety— Alcohol and Gambling Enforcement Division for final approval.
Attachments: (1)
CO -1 Letter from Eagan Foundation
May 7, 2015
Mayor Mike Maguire pave Osberg, City Administrator
Eagan City Council Members City of Eagan
3830 Pilot Knob Road 3830 Pilot Knob Road
Eagan, MN. 55122 Eagan, MN. 55122
Re: A Taste of The Eagan Foundation, 12th Annual (Nine Tasting & Silent Auction Event
Dear Mayor !Maguire, Eagan City Council Members, and Mr. Osberg and City Staff:
The Eagan Foundation again wants to thank the City of Eagan for its ongoing partnership with the
Foundation in our efforts to make Eagan the best and most involved community in Minnesota.
We are planning our 14th annual Wine Tasting and Silent Auction to be held on Thursday, June 18,
2015 at the beautiful Eagan Community Center. This event is our primary fundraiser for the year and
we expect in excess of 300 attendees at what has come to be a community signature event,
We ask the Council to waive, as it most graciously has in the previous years, the fee for the Temporary
On - Sale Liquor License for the event, We have enclosed our application for the license, along with
supporting paperwork.
We will forward more information to the Council and staff about the wine event as the day draws near,
but for now, please save the date — June 18, 2015.
Please contact me directly at 6651.307-2519 if you have any questions or concerns. Thank you for your
consideration.
Sincerely,
O'lay b�4haed
Mary Broback
Eagan Foundation
Administrative Assistant
f ag,m Found ition, Inc,
P.O. Box ")..:J:J.:19.2 1 L,-igan, NIN 55121 wNiAa.i
Agenda Information Memo
May 19, 2015, Eagan City Council Meeting
[4r9rU%1LII CU"1 A
P. Approve On -Sale 3.2 Percent Malt Liquor (Beer), Wine and Sunday Wine
License for Hiko Minnesota, Inc. doing business as Hiko Sushi, 1466 Yankee
Doodle Road.
Action To Be Considered:
To approve an on -sale 3.2 percent malt liquor (beer), wine and Sunday wine license for
Hiko Minnesota, Inc. doing business as Hiko Sushi, 1466 Yankee Doodle Road.
Facts:
➢ David Sylwester and Lang Guo, partners of Hiko Minnesota, Inc., have applied for
an on -sale 3.2 percent malt liquor (beer), wine and Sunday wine license.
➢ Hiko Minnesota, Inc. is opening a new restaurant in the former Dragon Palace
space. The anticipated opening date is June 1, 2015, which will be effective date
of the new license.
➢ All required documents have been submitted, reviewed and deemed in order by
City staff and the Police Department.
Attachments: (0)
Agenda Information Memo
March 19, 2015, Eagan City Council Meeting
CONSENT
Q. Easement Vacation, Final Subdivision and Final Planned Development (Cedar
Grove Townhomes 1" Addition) — Ryland Homes
Actions To Be Considered:
To approve an Easement Vacation of public drainage and utility easements located on
Lot 1, Block 1; Lot 2, Block 1; and Outlot A within the Beau D Rue Drive Plat.
To approve a Final Subdivision (Cedar Grove Townhomes 1St Addition) to create 46 lots
upon approximately 4.38 acres located at the southeast corner of Cedar Grove Parkway
and Nicols Road.
To approve a Final Planned Development for development of 45 townhome dwelling
units upon Lot 1, Block 1 Cedar Grove Townhomes 1St Addition located at the southeast
corner of Cedar Grove Parkway and Nicols Road.
Facts — Easement Vacation:
➢ A Vacation of Easements throughout the site is proposed in conjunction with the
dedication of required drainage and utility easements with the Cedar Grove
Townhomes 1St Addition plat.
➢ The purpose of the request is to allow the recording of a final plat of the
property for the proposed Cedar Grove Townhomes 1St Addition as a residential
townhome development.
➢ The request would vacate the existing drainage and utility easements on the
property. The vacation of the easements would clean up the proposed plat by
avoiding any underlying recorded dedications.
➢ This vacation request has been reviewed by Public Works (Engineering Division)
staff and found to be in order for favorable Council action to coincide with
consideration of the Cedar Grove Townhomes 1St Addition.
➢ On April 7, 2015, a public hearing was held and action was continued to coincide
with future City Council consideration of the Cedar Grove Townhomes 1St
Addition final plat and subdivision. No objections have been received to date.
Facts — Final Subdivision and Final Planned Development:
The Preliminary Subdivision and Preliminary Planned Development for Cedar
Grove Townhomes 1St Addition were approved by the City on January 20, 2015.
The preliminary approval consisted of two development sites, which are being
filed as separate final plats.
➢ Cedar Grove Townhomes 1St Addition consists of 45 townhome lots and one lot
for the private drives and common property.
➢ The final plat has been reviewed by staff and the Dakota County Surveyor, and
has been approved for mylars.
➢ All documents and agreements are anticipated to be in order for execution at
the City Council meeting on May 19, 2015.
Attachments: (3)
CQ -1 Location Map
CQ -2 Final Plat — Cedar Grove Townhome 1St Addition
CQ -3 Easement Vacation legal Description Graphic
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Agenda Information Memo
May 19, 2015, Eagan City Council Meeting
1401U14011lrT _ ►
R. Approve a Resolution authorizing allocation of additional SAC units from Cedar
Grove Redevelopment demolitions into a revised Phased Development Plan
Actions To Be Considered:
To approve a Resolution authorizing allocation of additional Sewer Availability Charge
(SAC) units from Cedar Grove Redevelopment demolitions into a revised Phased
Development Plan
Facts:
➢ The City of Eagan, through its Economic Development Authority, has completed
all acquisition and demolition of property identified as necessary for
redevelopment within the 65 -acre Cedar Grove core redevelopment area.
➢ On December 1, 2009, the Eagan City Council authorized allocation of 123 SAC
units to the Cedar Grove area under the Metropolitan Council's SAC Program
through a required Phased Development Plan for the area.
➢ The Metropolitan Council SAC Program allows cities to use authorized SAC units
associated with demolitions as credits on an area -wide basis, but within a
designated Phased Development Plan. For Cedar Grove, these credits are
intended to be pooled and used as a financial resource for the redevelopment
area.
➢ City Staff has identified 7 additional properties, representing a potential 8
additional SAC units, within the redevelopment area that were not included in
the original Phased Development Plan.
➢ The Metropolitan Council requires the City Council to approve a revised Phased
Development Plan that adds the additional properties.
Issues: None
Attachments: (2)
CR -1 Revised Phased Development Plan
CR -2 Resolution
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7
RESOLUTION NO.
CITY OF EAGAN
Authorize allocation of additional Sewer Availability Charge (SAC) units from Cedar
Grove Redevelopment demolitions into a revised Phased Development Plan
WHEREAS, the City of Eagan, through its Economic Development Authority, has
completed all acquisition and demolition of property identified as necessary for redevelopment
within the 65 -acre Cedar Grove core redevelopment area; and
WHEREAS, on December 1, 2009, the Eagan City Council authorized allocation of 123
SAC units to the Cedar Grove area under the Metropolitan Council's SAC Program through a
required Phased Development Plan for the area; and
WHEREAS, the Metropolitan Council SAC Program allows cities to use authorized
SAC units associated with demolitions as credits on an area -wide basis, but within a designated
Phased Development Plan; and
WHEREAS, City Staff has identified 7 additional properties, representing a potential 8
additional SAC units, within the redevelopment area that were not included in the original
Phased Development Plan.
NOW, THEREFORE, BE IT RESOLVED that the City of Eagan, as the local
government authority, authorizes allocation of Sewer Availability Charge units from 7 additional
demolished properties into a revised phased development plan for the Cedar Grove
Redevelopment Area.
CITY OF EAGAN
CITY COUNCIL
By:
Its Mayor
Attest:
Its Clerk
Motion by:
Seconded by:
Those in favor:
Those against:
Date: May 19, 2015
CERTIFICATION
I, Christina M. Scipioni, Cleric of the City of Eagan, Dakota County, Minnesota, do
hereby certify that the foregoing resolution was duly passed and adopted by the City Council of
the City of Eagan, Dakota County, Minnesota, in a regular meeting thereof assembled this 19th
day of May, 2015.
City Cleric
Agenda Information Memo
May 19, 2015 Eagan City Council Meeting
CONSENT AGENDA
S. Contract 15-09, 2015 Trail and Parking Lot Improvements
Action To Be Considered:
Receive the bids for Contract 15-09 (2015 Trail and Parking Lot Improvements) and
award a contract to McNamara Contracting, Inc., for the base bid in the amount of
$331,559.90, and authorize the Mayor and City Clerk to execute all related documents.
Facts:
➢ Contract 15-09 provides for construction and maintenance overlay of bituminous
trails and parking lots in the following locations:
o Bituminous County Trail Overlay — North side of Diffley Road from 1-35E
to Pilot Knob Road
o Bituminous County Trail Overlay — Lexington Avenue from Keefe Street to
230' south of Lone Oak Road
o Bituminous Overlay - Bridle Ridge Park
o Bituminous Overlay - Wescott Station Park
o Bituminous Driveway, Parking Lot, and Trail Construction - Moonshine
Park
o Bituminous Parking Lot Overlay — Civic Center Ice Arena
o Bituminous Driveway Overlay — Woodlands Lift Station
as programmed for 2015 in the City's 5 -Year Capital Improvement Program
(2015-2019) and authorized by the City Council on June 3, 2014.
➢ On April 7, 2015, the Council approved the plans and specifications for Contract
15-09 and authorized the solicitation of competitive bids for May 14, 2015.
➢ All bids have been reviewed for compliance with the bid specifications and
accuracy on unit price extensions and summations. The base bid of McNamara
Contracting, Inc. has been reviewed by the Public Works Department
(Engineering) and is in order for favorable Council action.
Attachments (1)
CS -1 Bid Summary
31 MIET I►Ti/e1M
Citywide Parking Lot and Trail Improvements
City Contract No. 15-09
City Project No. 1173
Bid Date/ Time: 10:30 a.m., Thursday, May 14, 2015
Contractors
Total Base Bid
1. McNamara Contracting, Inc.
$331,559.90
2. Bituminous Roadways, Inc.
$381,241.80
3. Hardrives, Inc.
$393,157.37
4. Northwest Asphalt, Inc.
$418,883.33
2 ! 'ii�� o a y..
=-'
$331,559.90 $369,000 -10.1% $367,373 -9.8%
Agenda Information Memo
May 19, 2105, Eagan City Council Meeting
CONSENT AGENDA
T. Contract 15-15 Yankee Doodle Road / Promenade Avenue/ O'Leary Lane
Intersection Improvements
Action To Be Considered:
Approve the plans and specifications for Contract 15-15 (Project 1174 Yankee Doodle
Road/Promenade Avenue/ O'Leary Lane Intersection Improvements), and authorize the
advertisement for a bid opening to be held on June 25, 2015.
Facts:
➢ On June 3, 2014, the City Council adopted the 5 -year Capital Improvement Plan
(CIP) for Public Works Infrastructure (2015-2019). Included in the 5 -year CIP
were the traffic signal and roadway improvements for the Yankee Doodle Road/
Promenade Avenue and Yankee Doodle Road/ O'Leary Lane intersections in
2016, as a joint project between the City and Dakota County.
➢ On June 17, 2014, the City Council approved the comprehensive guide plan
amendment, and preliminary subdivision of CityVue Commons, a 10 -acre mixed-
use development, located on the former Blue Cross/Blue Shield property on the
southern leg of the Yankee Doodle Road/Promenade Avenue intersection. With
the anticipated timing of this redevelopment, the City Council approved
advancing the signal and intersection improvements from 2016 to 2015 in
concurrence with the Dakota County Transportation Department.
On February 3, 2015, the City Council held a public hearing for Project 1174
(Yankee Doodle Road/Promenade Avenue/ O'Leary Lane Intersection
Improvements). The corresponding Council approval of this project included the
authorization of the preparation of detailed plans and specifications for the 2015
construction season. The approval also included an eastbound right -turn lane on
eastbound Yankee Doodle Road at O'Leary Lane, and the median closure on
Yankee Doodle Road at O'Leary Lane.
➢ The plans and specifications have been completed and are being presented to
the City Council for their approval and authorization for the advertisement of
bids.
➢ All of the construction activity for said improvements has been designed to occur
within the existing public property, right-of-way, or easements.
Attachments: (0)
Agenda Information Memo
May 19, 2015 Eagan City Council Meeting
CONSENT AGENDA
U. Project 1134, Parkcliff Water Main Improvements
Action To Be Considered:
Approve Project 1134 (Parkcliff-Water Main Improvements) and authorize the preparation of detailed
plans and specifications, including the acquisition of easements, as necessary.
Facts:
➢ On May 15, 2012, the City Council awarded Contract 11-05 for the installation of a booster
station and a pressure sustaining station with related system piping and controls to create an
"Ultra" High Pressure Zone for the water distribution system located primarily east of Pilot
Knob Road and south of Cliff Road.
➢ The purpose of Contract 11-05 was to address approximately 90 homes located in the Fairway
Hills and Parkcliff neighborhoods within the High Pressure Zone that required in-home
booster pumps due to their higher elevations. The Minnesota Department of Health
recommended that the City create the additional pressure zone to eliminate these in-home
booster pumps.
➢ Construction of the Dakota Path development is proceeding directly west of the Parkcliff
neighborhood. With this development, the City required the developer to extend public
water main to the eastern edge of the Parkcliff neighborhood.
➢ Twenty homes in the Parkcliff neighborhood continue to be served by individual booster
pumps to maintain acceptable levels of water pressure. These pumps were originally installed
by the City, with maintenance and electrical costs borne by the individual property owners.
➢ With the extension of water main to the eastern side of Parkcliff, an opportunity exists to
extend the water main approximately 160 feet down a common lot line to connect to the
Parkcliff neighborhood. This connection would improve water pressure, thereby eliminating
the need for the individual booster pumps, and add redundancy to the water system in the
neighborhood.
➢ The proposed improvements also require the installation of two pressure reducing valves to
maintain appropriate water pressure to the other homes within the neighborhood.
➢ These improvements are in accordance with the City of Eagan's 5 -Year Capital Improvement
Program. The Engineer's Estimate is $165,000.
➢ If approved, the improvements will be designed to occur within existing or acquired public
rights-of-way or easements.
Attachments: (2)
U1— Location Map
U2 - Exhibit
qb� Parkeliff Watermain Improvements &
City of Eagan Booster Pump Removal
3/7/2014
Parkcliff Watermain Improvements &
Booster Pump Removal
itv of Fgo2n City Project 1134 Date: 10/28/2013
Agenda Information Memo
May 19, 2015 Eagan City Council Meeting
CONSENT AGENDA
V. Approve Resolution for Robert Street Transityway Alternatives Analysis Study
Action To Be Considered:
Approve Resolution of Support for the Robert Street Transitway Alternatives Analysis
completed by Dakota County and Ramsey County Regional Railroad Authorities, and authorize
the Mayor and City Clerk to execute all related documents.
Facts:
The Robert Street Alternatives Analysis is a joint local and federal planning effort to
determine possible improvements to transit service on Robert Street from Downtown
St. Paul to northern Dakota County including the cities of West St. Paul, South St. Paul,
Mendota Heights, Lilydale, Mendota, Eagan, Inver Grove Heights and Rosemount.
➢ The Dakota County Regional Railroad Authority and the Ramsey County Regional
Railroad Authority jointly conducted the study, with guidance from the Alternatives
Analysis Steering Committee and Technical Advisory Committee consisting of local and
regional officials from Ramsey and Dakota County, including Councilmember Tilley and
Public Works Director Matthys.
➢ The Alternatives Analysis identifies the major transportation patterns and needs within
the study area, and evaluates potential investments in transit infrastructure and service
that can effectively meet present and future needs. This study has been conducted
under the Federal Transit Administration's (FTA) New Starts Program, which evaluates
transit projects nationwide on eligibility for federal funding, and included multiple
opportunities for public involvement. Funding for the Alternatives Analysis was provided
by the FTA, the Dakota County Regional Railroad Authority and the Ramsey County
Regional Railroad Authority.
➢ The Dakota County Regional Railroad Authority and the Ramsey County Regional
Railroad Authority is requesting a letter of support from each of the participating
agencies for the analysis results.
Attachments: (1)
V1 -Resolution
CITY OF EAGAN
RESOLUTION OF SUPPORT
THIS RESOLUTION, passed this 19th day of May, 2015, by the City of Eagan in Dakota
County, Minnesota. The Municipal corporation shall hereinafter be called the "City",
WITNESSETH:
WHEREAS, the Dakota County Regional Railroad Authority (DCRRA) and the Ramsey
County Regional Railroad Authority (RCRRA) serve as co -project sponsors in the conduct of the
Robert Street Transitway Alternatives Analysis (AA), formalized through the execution of a
joint powers agreement (JPA) in August 2011; and
WHEREAS, in July 2012, the DCRRA and RCRRA commenced an AA compliant with the
Federal Transit Administration's (FTA) New Starts program; and
WHEREAS, the JPA has defined an oversight structure for the AA that established a
Steering Committee (SC) and Technical Advisory Committee (TAC) co-chaired by the DCRRA
and RCRRA and incorporated municipalities and agencies within the study area, including the
City, into the evaluation and decision making processes of the AA; and
WHEREAS, the AA established a study framework based on goals formed by the SC that
guided a technical analysis evaluating numerous potential route alignments and modes; and
WHEREAS, the AA produced a limited number of alternatives for detailed analysis and
consideration by the SC; and
WHEREAS, the AA incorporated numerous opportunities for public and stakeholder
involvement throughout the course of the study, including open house meetings, stakeholder
presentations, and regular distribution of information on the AA through email and website
communications; and
WHEREAS, the AA evaluation process developed and overseen by the SC and TAC
identified two alternatives, Robert Street Arterial Bus Rapid Transit and Robert Street
Streetcar, that can meet the goals established for the project; and
WHEREAS, the SC has acted to conclude the AA without selection of a single alternative to
allow for additional local land use planning to better understand and facilitate the potential
economic development correlation with a future transit project, allow for the formation of
regional policy on the development and operation of streetcar, further consider FTA's
requirements for land use planning in cities' comprehensive planning processes, and further
coordinate with the City of St. Paul on its streetcar system planning efforts.
NOW, THEREFORE, BE IT RESOLVED, that the City supports the evaluation process
conducted by the AA and its conclusions; and
BE IT FURTHER RESOLVED, that the City supports the decision by the Steering Committee
to conclude the AA with two alternatives that will be carried forward for consideration in
further study at a later date.
Motion made by:
Seconded by:
Those in favor:
Those against:
Dated:
CITY OF EAGAN
CITY COUNCIL
By:
Its Mayor
Attest:
Its Clerk
CERTIFICATION
I hereby certify that the foregoing Resolution is a true and correct copy of a Resolution
presented to and adopted by the City Council of Eagan at a duly authorized meeting thereof
held in the City of Eagan, Minnesota, on the 19th day of May, 2015, as disclosed by the
records of said City in my possession.
Christina M. Scipioni, City Clerk
Agenda Information Memo
May 19, 2015 Eagan City Council Meeting
CONSENT AGENDA
W. Approve Telecommunications Lease Agreement — T -Mobile
Action To Be Considered:
Approve telecommunication lease amendments with T -Mobile Central LLC, for antenna
upgrade installations on designated water reservoir sites and authorize the Mayor and
City Clerk to execute all related documents.
Facts:
➢ The City has received applications from T -Mobile Central LLC for the upgrades of
wireless communication system antennas on each of the following water
reservoir sites:
Safari — 2091 Royale Drive
Lexington-Diffley —1100 Diffley Road
Southern Lakes —10656 Alton Court
➢ These applications have been reviewed by the City's Engineering Consultant,
Radio Communication Consultant, City Attorney's Office and Public Works
Department personnel and found to be consistent with other past lease
agreements and in order for favorable Council consideration.
Attachments: (0)
Agenda Information Memo
May 19, 2015 Eagan City Council Meeting
X. TCPO Screening— Eagan Outlet Partners
Direction To Be Considered:
To approve a Planned Development Amendment for modification to the screen wall grillwork
for property located at 3965 Eagan Outlets Parkway, legally described as Lot 1, Block 1, Paragon
Addition, subject to the conditions listed in the Agenda Memo below.
Required Vote For Approval:
➢ At least three votes
Facts:
➢ This item was reviewed and discussed at the May 12, 2015 City Council Work Session.
The staff report, APC and prior City Council meeting minutes, and revised narrative
and plans were included in the May 12, 2015 City Council Work Session packet.
➢ The Council previously reviewed the initial proposal and APC recommendation at the
March 17, 2015 City Council meeting. The Council provided direction to the applicant
and scheduled the item for further discussion at the May 12, 2015 City Council Work
Session. At the May 12, 2015 Work Session, the Council directed the item to be placed
on the Consent Agenda for action at the May 19, 2015 City Council meeting.
➢ The proposed PD Amendment requests approval of revised screen wall details for the
Paragon development at 3965 Eagan Outlets Parkway, Twin Cities Premium Outlets.
➢ The Final PD Agreement includes exhibits showing the approved design of the screen
walls which consist of masonry construction and a decorative grillwork with pergola on
the upper portion of the screen wall/grillwork.
➢ The grillwork and pergolas were determined to be unworkable by the applicant during
construction. As a result, simplified grillwork was installed that omitted the decorative
element and the pergola feature.
➢ The Advisory Planning Commission held a Public Hearing and recommended denial of
the amendment as initially proposed on February 23, 2015. Revisions to the proposal
have been made since the public hearing held by the APC.
➢ The applicant responded to the Council direction with a revised proposal that includes
pergolas with a decorative application to the existing grill work using a combination of
wood and vinyl materials overlaid on the existing metal screening material.
➢ Approval of the PD Amendment, as revised, shall be subject to the following conditions:
1. A Planned Development Amendment Agreement shall be executed and recorded
with the Dakota County Recorder's office within 90 days of City approval.
2. The installations shall be accomplished by August 1, 2015.
3. The grillwork and pergolas shall be constructed in a workmanlike manner and
maintained in a premium condition.
Issues: None
Attachments: (4)
CX -1 Location Map
CX -2 05-05-15 Revised Narrative and background information provided by the applicant
CX -3 Illustration of Approved Screen Wall Detail and Proposed Modification
CX -4 City Council Minutes — Draft May 12, 2105 Work Session and March 17, 2015 Meeting
May 5, 2015
Mr. Jon Hohenstein
Director of Community Development, City of Eagan
3830 Pilot Knob Road
Eagan, MN 55122
Dear Jon,
In response to comments and suggestions received from the Mayor and Council members at the City
Council meeting, Paragon has developed alternate plans for the screen wall decorative panels located
around the perimeter of the Twin Cities Premium Outlets buildings.
Attached please find photographs of a sample that we had Ryan install on one of the screen walls that is
very similar to the illustrations shown on the design elevations that were originally approved. The
proposed screens and pergola provide similar architectural interest, depth, and detail to the structures
in these locations. Additionally, they can be installed on the existing wall structures without
compromising the access of delivery vehicles and/or trash removal trucks. I have included the shop
drawings prepared by DalPos, the project architect, to provide some additional information as to the
construction. As noted on the drawings, the lattice material and frames are comprised of vinyl material
attached to the existing steel structure. The pergola is framed with smooth cedar dimensional material
with lattice material installed to complete the grid. All of the material is to be cleaned, primed with an
acrylic latex primer, and finished coated with an acrylic latex paint product. This will yield a consistent
finish to all of the various surfaces and products. Unfortunately, due to time limitations with regard to
the sample, Ryan was not able to provide the level of paint and joinery finish that will be included on the
final product.
As a question has arisen regarding the maintenance of the screens, please be advised that all of our
project parts and components, including screen walls, cornices, EIFS coatings, awnings, grills, parking
lots, etc. are monitored and maintained as part of our "common area maintenance" program. This
includes periodic updates, painting, and/or replacement of project components to insure our property
continues to be appealing to our shoppers and to our tenants. If repainting or touch up is required due
to damage, deterioration, or to maintain the quality presentation of our property, it is done.
217 east redwood street 1 21st floor I baltimore I and 1 21202 1 410.856.1818
Also please be advised that pursuant to comments from the Council meeting, DalPos has prepared
alternate screen wall details that involve the removal of the metal panels and the installation of
additional block and scratch coat finish with contrasting color as is used on the rear building fagade.
Photo -shopped renderings of these alternatives are attached.
We will be happy to respond to any questions you may have regarding this revised submittal. I look
forward to discussing this with you, your staff, and the City Council on the 12tH
Sincerely,
W. Paul Reed
Construction Partner— Paragon Outlet Partners, LLC
attachments
217 east redwood street 121st floor I baltimore I and 1 21202 1 410.856.1818
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MINUTES
SPECIAL CITY COUNCIL MEETING
MAY 12, 2015
5:30 P.M.
EAGAN MUNICIPAL CENTER
City Councilmembers present: Mayor Maguire, Councilmembers Bakken, Fields, and Hansen.
Councilmember Tilley arrived at 5:45 p.m.
City staff present: City Administrator Osberg, Public Works Director Matthys, Transportation Operations
Engineer Plath, City Engineer Gorder, Water Resources Manager Macbeth, Director of Finance Pepper,
Director of Community Development Hohenstein, City Planner Ridley.
ROLL CALL AND ADOPTION OF THE AGENDA
Councilmember Fields moved, Councilmember Hansen seconded a motion to adopt the agenda as
presented. Aye:4 Nay:0
VISITORS TO BE HEARD
There were no visitors to be heard.
PARAGON — SCREEN WALL AT TWIN CITIES PREMIUM OUTLETS
City Administrator Osberg introduced the item noting the City Council considered the application and
the APC recommendation at the March 17, 2015 Council meeting. Following discussion between the
City Council and the applicant there was consensus that the item be tabled and brought to the May 12
Council Work Session. Osberg noted the Council gave direction that the applicant work to provide a
more substantial and decorative finish to the existing screen walls that would more closely resemble the
original approvals.
Community Development Director Hohenstein gave a staff report.
Paul Reed, representing Paragon Outlets, was available for questions.
The Council discussed the proposed screen wall materials.
The Council directed staff to place the Paragon - Screen Wall at Twin Cities Premium Outlets on the May
19, 2015 City Council consent agenda for formal consideration.
WINTER TRAIL MAINTENANCE PROGRAM
Requests for Additions/Changes
Director of Public Works Matthys introduced the item noting the City Council adopted a Winter Trail
Maintenance Plan that allows the Council to annually review and consider modifications to the extent of
the trail system that is designated for maintenance during the winter months. Matthys noted there are
one (1) Citizen Petition, one (1) New Trail segment, and one (1) Staff Recommendation to be reviewed.
Matthys summarized the citizen petition received. The petitioner, Paula Clark, gave a brief summary of
the request and was available for questions.
Agenda Information Memo
May 19, 2015, Eagan City Council Meeting
A. 2014 Comprehensive Annual Financial Report
Action To Be Considered:
To receive and accept the 2014 Comprehensive Annual Financial Report
Facts:
➢ The CAFR for year ended December 31, 2014 has been completed and the audit
by Kern, DeWenter, Viere, Ltd (KDV) has been performed.
➢ KDV has expressed an unmodified ("clean") opinion —the best opinion that can
be given — on the financial statements.
➢ A brief PowerPoint presentation reviewing the results and the various charts
tables included in KDV's "Communications Letter" will be made by Matt Mayer
of KDV.
➢ 2014 results in the General Fund are favorable. Details will be offered in KDV's
presentation.
➢ Hard copies of the reports will be distributed at the meeting and may be easier
to use when following KDV's presentation.
➢ An audit on compliance for the Federal Highway Planning and Construction grant
program occurred in 2014 due to the amount of federal expenditures for the
City. Results show no federal award findings or questioned costs occurred with
the program.
➢ Mr. Mayer and Finance Director Pepper will be available to answer questions.
Attachments: 4)
V-1 2014 Comprehensive Annual Financial Report
V-2 Communications Letter Report
V-3 Single Audit and Legal Compliance Reports
V-4 CAFR and Audit Presentation
COMPREHENSIVE
ANNUAL FINANCIAL REPORT
OF THE CITY COUNCIL OF
EAGAN, MINNESOTA
For the Year Ended
December 31, 2014
Dave Osberg, City Administrator
PREPARED BY:
THE FINANCE DEPARTMENT
Thomas W. Pepper, Finance Director
(THIS PAGE LEFT BLANK INTENTIONALLY)
CITY OF EAGAN
TABLE OF CONTENTS
INTRODUCTORY SECTION Page
Elected Officials and Administration........................................................................................... 1
OrganizationalChart.................................................................................................................... 2
Locationof City........................................................................................................................... 3
Location of Public Properties....................................................................................................... 5
Letterof Transmittal.................................................................................................................... 7
Certificate of Achievement for Excellence in Financial Reporting ............................................. 12
FINANCIAL SECTION
Independent Auditor's Report......................................................................................................
13
Management's Discussion and Analysis......................................................................................
15
Basic Financial Statements:
Government -Wide Financial Statements:
Statement of Net Position................................................................................................
27
Statement of Activities.....................................................................................................
28
Fund Financial Statements:
Balance Sheet— Governmental Funds.............................................................................
30
Reconciliation of the Balance Sheet to the Statement of Net Position —
Governmental Funds......................................................................................................
33
Statement of Revenues, Expenditures and Changes in Fund Balances —
GovermnentalFunds......................................................................................................
34
Reconciliation of the Statement of Revenues, Expenditures and Changes in
Fund Balances to the Statement of Activities — Governmental Funds ..........................
37
Statement of Revenues, Expenditures and Changes in Fund Balance — Budget
and Actual — General Fund............................................................................................
38
Statement of Net Position — Proprietary Funds................................................................
40
Reconciliation of the Statement of Net Position — Proprietary Funds — to the
Government -Wide Statement of Net Position — Business -Type Activities ...................
45
Statement of Revenues, Expenses and Changes in Fund Net Position —
ProprietaryFunds...........................................................................................................
46
Reconciliation of the Statement of Revenues, Expenses and Changes in Fund
Net Position to the Statement of Activities — Business -Type Activities .......................
49
Statement of Cash Flows — Proprietary Funds.................................................................
50
Statement of Fiduciary Net Position................................................................................
54
Statement of Changes in Fiduciary Net Position.............................................................
54
Notes to the Financial Statements..........................................................................................
55
Required Supplementary Information:
Schedule of Funding Progress — Other Post Employment Benefits .......................................
92
Schedule of Employer Contributions — Other Post Employment Benefits ............................
92
CITE' OF EAGAN
TABLE OF CONTENTS
FINANCIAL SECTION Page
Combining and Individual Fund Financial Statements and Schedules:
Combining Balance Sheet — Nonmaj or Goverrunental Funds ............................................... 94
Combining Statement of Revenues, Expenditures and Changes in
Fund Balances — Nonmajor Govermnental Funds...............................................................100
General Fund:
Schedule of Revenues — Budget (Original and Final) and Actual ...................................107
Schedule of Expenditures — Budget (Original and Final) and Actual..............................110
Special Revenue Funds:
Schedule of Revenues, Expenditures and Changes in Fund Balance — Budget
(Original and Final) and Actual:
HousingFund.............................................................................................................113
Cable TV Franchise Fees Fund..................................................................................114
EaganTV...................................................................................................................115
Cedarvale Special Services Fund...............................................................................116
Minnesota Investment Fund Revolving Loan............................................................117
DWIForfeiture...........................................................................................................118
Capital Project Funds:
Schedule of Revenues, Expenditures and Changes in Fund Balance — Budget
(Original and Final) and Actual:
Park System Development and Renewal & Replacement .........................................119
Equipment Revolving Fund.......................................................................................120
General Facilities Renewal........................................................................................121
FireApparatus Revolving..........................................................................................123
Public Utilities Enterprise Fund:
Comparative Statement of Fund Net Position.................................................................124
Schedule of Revenues, Expenses and Changes in Fund Net Position .............................126
Internal Service Funds:
Combining Statement of Fund Net Position....................................................................127
Combining Statement of Revenues, Expenses and Changes in
FundNet Position..........................................................................................................128
Combining Statement of Cash Flows..............................................................................129
Combining Statement of Changes in Agency Funds Assets and Liabilities ..........................130
Financial Schedules:
Combined Schedule of Bonds Payable..................................................................................131
Combined Schedule of Bonds Payable Maturities.................................................................132
Combined Schedule of Debt Service Requirements..............................................................134
Schedule of Cash and Investments........................................................................................136
CITE' OF EAGAN
TABLE OF CONTENTS
STATISTICAL SECTION Table Page
NetPosition by Component...................................................................................................
1
141
Changes in Net Position.........................................................................................................
2
142
Fund Balances of Governmental Funds.................................................................................
3
144
Changes in Fund Balances of Governmental Funds..............................................................
4
145
Tax Capacity, Estimated Market Value and Indicated Market Value ....................................
5
146
Direct and Overlapping Property Tax Rates..........................................................................
6
147
PrincipalProperty Taxpayers.................................................................................................
7
148
Property Tax Levies and Collections.....................................................................................
8
149
Ratios of Outstanding Debt by Type......................................................................................
9
150
Ratios of General Bonded Debt Outstanding and Legal Debt Margin..................................10
151
Direct and Overlapping Governmental Activities Debt.........................................................11
152
Pledged Revenue Coverage...................................................................................................12
153
Demographic and Economic Statistics..................................................................................13
154
Principal Employers...............................................................................................................14
155
Budgeted Full -Time Equivalent City Government Employees by Function .........................15
156
Operating Indicators by Function...........................................................................................16
157
Capital Asset Statistics by Function.......................................................................................17
158
(THIS PAGE LEFT BLANK INTENTIONALLY)
CITE' OF EAGAN
ELECTED OFFICIALS AND ADMINISTRATION
December 31, 2014
Elected Officials
Position
Term Expires
Mike Maguire
Mayor
December 31, 2014
Cyndee Fields
Council Member
December 31, 2016
Meg Tilley
Council Member
December 31, 2016
Paul Bakken
Council Member
December 31, 2014
Gary Hansen
Council Member
December 31, 2014
Administration
Dave Osberg
City Administrator
Dianne Miller
Assistant City Administrator
Thomas W. Pepper
Finance Director
Jim McDonald
Chief of Police
Mike Scott
Fire Chief
Russ Matthys
Director of Public Works
Juli Seydell Johnson
Director of Parks and Recreation
Thomas M. Garrison
Director of Communications
Jon D. Hohenstein
Director of Community Development
Consultants and Advisors
Legal
Dougherty Molenda, Solfest Hills & Bauer
Auditing
Kern, DeWenter, Viere, Ltd.
Engineering
Stantec Consulting Services, Inc.
Bolton & Menk, Inc.
SEH, Inc.
SRF Consulting Group, Inc.
WSB & Associates, Inc.
Fiscal
Springsted
Ehlers & Associates
1
CITY OF £AGA&
ORGANIZATIONAL CHART
December 31 2014
CITY OF EAGAN
LOCATION OF CITY
December 31, 2014
State of MN Location
City of Eac,ian, Minnesota
The City of Eagan is a suburb located south of
Minneapolis and St. Paul in Dakota County in
east -central Minnesota. Eagan was incorporated
as a village in 1972. In 1974, pursuant to a revision
of Chapter 412, Minnesota Statutes by the State
Legislature, Eagan was incorporated as a City and
instituted a council/administrator form of government.
The City covers an area of 34.5 miles.
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CITY OF EAGAN
LOCATION OF PUBLIC PROPERTIES
December 31, 2014
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Mike Maguire
Mayor
Paul Bakken
Cyndee Fields
Gary Hansen
Meg Tilley
Cobrncil Members
Dave: Osberg
City Administrator
Municipal Center
3630 Pilot Knob Road
Eagan, MN 55122.1610
651.675:5000 phone
651.675.5012 fax
651 A64.8535 TDD
Maintenance Facility
3501 Coachman Point
Fagan, MN 55122
651.675.5300 phone
651.675.5360 fax
651.454.8535 TDD
www.cityc)feagRri.com
The Lone Oak Tree
'rhe symbol of
strength and growth
in our community.
May 4, 2015
Honorable Mayor, Councilmembers, Citizens, and Interested Parties
City of Pagan, MN
Gear Mayor Maguire, Councilmembers, Citizens and Interested Parties:
State law requires that cities of more than 2,500 in population submit an
audited annual financial report to the State Auditor by June 30 of the following year.
State law also requires that the annual financial report be submitted to the Mayor
and each City Council member no dater than 30 days after it is due to the State
Auditor. This report is published to fulfill those requirements for the year ended
December 31, 2014.
The organization, form and contents of this report are prepared in conformity
with generally accepted accounting principles (GAAP) and standards prescribed by
the Minnesota State Auditor's office and the Government Finance Officers
Association.
Management assumes full responsibility for the completeness and reliability of
the information contained in this report, based on a comprehensive framework of
internal controls that it has established for this purpose. Because the cost of
internal controls should not exceed anticipated benefits, the objective is to provide
reasonable, rather than absolute, assurance that the financial statements are free
of material misstatements.
The CPA firm Kern, DeWenter, Viere, Ltd. has issued an unqualified ("clean")
opinion on the City of Pagan's financial statements for the year ended December
31, 2014. The independent auditor's report is located at the front of the financial
section of this report.
Management's Discussion and Analysis (MD&A) immediately follows the
independent auditor's report and provides a narrative introduction, overview, and
analysis of the basic financial statements. The MD&A complements this letter of
transmittal and should be read in conjunction with it.
Yid
UZZME
The City of Eagan is a southern Twin Cities suburb, equidistant from
Minneapolis and St. Paul, and ten minutes from the Minneapolis/St. Paul
International Airport, Eagan is located in Dakota County, The City encompasses
34.5 square miles or 22,080 acres.
Eagan was incorporated as a statutory Plan A (Council/Administrator) city in 1974 and was
one of the fastest growing cities in the State in the 1980s. Population growth remained strong
through the 1990s, but has leveled off since 2000 as all but a small amount of vacant residential
land has now been developed. Eagan is the 9th largest city in Minnesota.
Eagan is located at the juncture of two interstate freeways—Interstate 494 traverses east and
west along the City's north border, while Interstate 35E runs north and south through the City.
The extensive system of County and State highways and 236 miles of city streets has made the
City an ideal location for development. State Highway 13 along the western edge of the City is a
major regional artery, as is State Highway 77, which runs north and south. The transportation
routes serving Eagan provide easy access for commuters coming into the City, as well as City
residents going to employment in the rest of the metropolitan area, including the downtowns of
Minneapolis and St. Paul.
The City provides a full range of municipal services. This includes public safety (police and
fire), public works (engineering and streets and highways), parks and recreation, and general
government. The City also operates a public water and sewer utility, limited street lighting utility,
water quality/storm drainage utility, civic arena, recreational aquatic facility, community center,
and a wholesale fiber optic network.
The City participates with other municipalities in jointly governed organizations for public
transit and data processing and support. Separate financial statements are issued for these
jointly governed organizations; information on activity between the City and these organizations
can be found in the notes to the City's financial statements (Note 1.A.2).
Refuse collection and recycling are handled on a private basis through contractual
arrangements with private haulers. Sewage treatment is operated on a regional basis by the
Metropolitan Council.
The annual budget serves as the foundation for the City's financial planning and control.
Budgets for the calendar year are adopted annually by the City Council in December, subsequent
to several months of analysis and review and an opportunity for input from citizens by way of
public hearings. The City Council adopts budgets for the General Fund and the Special Revenue
funds. Budgeting controls in the General Fund are maintained at the department level.
Appropriations not expended at the end of the fiscal year lapse. Budget adjustments require City
Council approval.
Population
Percent
Population
Increase
Increase
2010 Census
64,206
649
1%
2000 Census
63,557
16,148
34%
1990 Census
47,409
26,709
129%
1980 Census
20,700
10,302
99%
1970 Census
10,398
7,016
207%
1960 Census
3,382
-
-
Eagan is located at the juncture of two interstate freeways—Interstate 494 traverses east and
west along the City's north border, while Interstate 35E runs north and south through the City.
The extensive system of County and State highways and 236 miles of city streets has made the
City an ideal location for development. State Highway 13 along the western edge of the City is a
major regional artery, as is State Highway 77, which runs north and south. The transportation
routes serving Eagan provide easy access for commuters coming into the City, as well as City
residents going to employment in the rest of the metropolitan area, including the downtowns of
Minneapolis and St. Paul.
The City provides a full range of municipal services. This includes public safety (police and
fire), public works (engineering and streets and highways), parks and recreation, and general
government. The City also operates a public water and sewer utility, limited street lighting utility,
water quality/storm drainage utility, civic arena, recreational aquatic facility, community center,
and a wholesale fiber optic network.
The City participates with other municipalities in jointly governed organizations for public
transit and data processing and support. Separate financial statements are issued for these
jointly governed organizations; information on activity between the City and these organizations
can be found in the notes to the City's financial statements (Note 1.A.2).
Refuse collection and recycling are handled on a private basis through contractual
arrangements with private haulers. Sewage treatment is operated on a regional basis by the
Metropolitan Council.
The annual budget serves as the foundation for the City's financial planning and control.
Budgets for the calendar year are adopted annually by the City Council in December, subsequent
to several months of analysis and review and an opportunity for input from citizens by way of
public hearings. The City Council adopts budgets for the General Fund and the Special Revenue
funds. Budgeting controls in the General Fund are maintained at the department level.
Appropriations not expended at the end of the fiscal year lapse. Budget adjustments require City
Council approval.
Economic Condition and Outlook
Labor market data for the region continue to compare favorably to the rest of the country:
Source: MN Dept of Employment & Economic Development. Figures are annual averages, not seasonally adjusted.
The City's ten largest employers have combined estimated employment of about 19,000.
These employers are well diversified and provide a large variation in employment opportunities.
Thomson Reuters and Blue Cross/Blue Shield of Minnesota are headquartered in Eagan. The
ten largest taxpayers in the City also represent varied types of business and account for
approximately 8% of the 2013 tax capacity.
Eagan has become one of the largest and most diverse employment nodes in the Twin Cities
area. In an employment report issued by the Minnesota Department of Employment and
Economic Development for the period 2000-2010, knowledge worker jobs in Eagan increased by
15% while such jobs in the Twin Cities metropolitan area overall decreased by 5.7%.
Like most communities across the nation, Eagan's new construction tapered during the Great
Recession. Total valuation of new construction for 2009-2011 was lower than any three-year
period in more than thirty years. New construction valuation increased substantially in 2012 and
in 2013 with Twin Cities Premium Outlet Mall being the big driver. In 2014, new commercial/
industrial construction valuation decreased significantly. However, the City began to see
resurgence in exterior and interior improvements for commercial/industrial businesses for a total
of $ 55.0 million of building permits issued. Significant projects include a remodeling of an old
Taystee Bread production facility to a data facility and the conversion of a 10 -story office tower to
a mixed use retail/apartment complex.
0
2014
2013
Civilian
Unemployment
Civilian
Unemployment
Labor Force Rate
Labor Force Rate
Eagan
39,121
3.3%
38,796
4.0%
Dakota County
231,249
3.7%
229790
4.5%
Mpls/St. Paul MSA
1,913,898
3.9%
1,902,401
4.8%
State of Minnesota
2,974,102
4.1%
2,965,675
4.9%
United States
155,921,833
6.2%
155,389,166
7.4%
Source: MN Dept of Employment & Economic Development. Figures are annual averages, not seasonally adjusted.
The City's ten largest employers have combined estimated employment of about 19,000.
These employers are well diversified and provide a large variation in employment opportunities.
Thomson Reuters and Blue Cross/Blue Shield of Minnesota are headquartered in Eagan. The
ten largest taxpayers in the City also represent varied types of business and account for
approximately 8% of the 2013 tax capacity.
Eagan has become one of the largest and most diverse employment nodes in the Twin Cities
area. In an employment report issued by the Minnesota Department of Employment and
Economic Development for the period 2000-2010, knowledge worker jobs in Eagan increased by
15% while such jobs in the Twin Cities metropolitan area overall decreased by 5.7%.
Like most communities across the nation, Eagan's new construction tapered during the Great
Recession. Total valuation of new construction for 2009-2011 was lower than any three-year
period in more than thirty years. New construction valuation increased substantially in 2012 and
in 2013 with Twin Cities Premium Outlet Mall being the big driver. In 2014, new commercial/
industrial construction valuation decreased significantly. However, the City began to see
resurgence in exterior and interior improvements for commercial/industrial businesses for a total
of $ 55.0 million of building permits issued. Significant projects include a remodeling of an old
Taystee Bread production facility to a data facility and the conversion of a 10 -story office tower to
a mixed use retail/apartment complex.
0
With the underlying strength of the seven -county metropolitan area's economy, the City's
diversification of tax and employment bases, and its prime location, Eagan's long-term future
continues to look bright.
Major Initiatives and Longterm Financial Planning
In 2014, the General fund operations produced a favorable budget variance for the sixth year in a
row. The results proved favorable with an operating surplus of $ 0.2 million and after adding
transfers and other financing sources, the City added $ 2.0 million to the fund balance in the
General Fund and ended the year with $ 17.3 million, or 55% of subsequent year's expenditures.
Eagan continues its redevelopment efforts for the future with the Cedar Grove Redevelopment
area being the primary focus of redevelopment in 2014. The Twin Cities Outlet Center and the
Cedar Grove Parking Garage was completed with a successful grand opening in August of 2014.
Additional development is now occurring with other properties in the area. The Flats at Cedar
Grove is expected to be complete in 2015 and will offer 11,000 square feet of retail and 192
apartment units. In addition, 51 new townhomes are being built in 2015 as well as a variety of
redevelopment projects are also underway throughout the City.
The City is undergoing a review and space needs analysis for three of its main operating facilities;
City Hall/Police campus, Central Maintenance Facility, and Fire Stations. The analysis is in its
early stages and the City Council has only been presented with financing options based off of a
future estimated tax levy capacity based on future expiring capital and debt service tax levies:
1. $1.1 million per year debt service for the Community Center. This levy expires in
2020.
2. $1.2-1.3 million per year for overpasses and exchanges. This levy was originally
pegged to expire in 2019 but instead will'be reduced in 2017 and extended beyond
2019.
Two separate bond issuances are contemplated for 2016 and 2018 with an overall preliminary
cost estimate of the three projects to be in the range of $ 19.0 to $ 22.0 million.
A combination of conservative budgeting for revenues, disciplined spending, a solid economic
redevelopment plan, and a strong financial plan have positioned the City well as it looks to the
future.
Awards and Acknowledgments
The Government Finance Officers Association of the United States and Canada (GFOA)
awarded a Certificate of Achievement for Excellence in Financial Reporting to the City of Eagan
for its comprehensive annual financial report (CAFR) for the fiscal year ended December 31,
2013. This was the thirty-first consecutive year (1983-2013) the City has achieved this
prestigious award. In order to be awarded a Certificate of Achievement, a governmental unit had
to publish an easily readable and efficiently organized CAFR that satisfied both generally
accepted accounting principles and applicable legal requirements.
A Certificate of Achievement is valid for a period of one year only. We believe our current
comprehensive annual report continues to meet the Certificate of Achievement Program's
requirements, and we are submitting it to the GFOA to determine its eligibility for another
certificate.
10
The preparation of this report on a timely basis could not have been accomplished without
the efficient services of the entire staff of the Finance Department. We would like to particularly
thank accountants Linda Fink, Sheldon Libman, Alexandra O'Leary and Joe Gibbs for their work.
We want to express our appreciation to the Mayor and the members of the City Council for
their interest and support in planning and conducting the financial operations of the City in a
responsible and progressive manner.
Respectfully submitted,
Joshua A. Feldman
Assistant Finance Director
Thomas W. Pepper
Finance Director
David M. erg
City Administrator
11
Government Finance Officers Association
Certificate of
Achievement
for Excellence
in Financial
Presented to
City of Eagan
For its Comprehensive Annual
Financial Report
for the Fiscal Year Ended
December 31, 2013
Executive Director/CEO
12
roo
Expert advice. When you need tit.`'
INDEPENDENT AUDITOR'S REPORT
Honorable Mayor and Members
of the City Council
City of Eagan
Eagan, Minnesota
Report on the Financial Statements
We have audited the accompanying financial statements of the governmental activities, the business -type activities,
each major fund and the aggregate remaining fund information of the City of Eagan, Minnesota, 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 as listed in the Table of Contents.
Management's Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance with
accounting principles generally accepted in the United States of America; this includes the design, implementation and
maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free
from material misstatement, whether due to fraud or error.
Auditor's Responsibility
Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in
accordance with auditing standards generally accepted in the United States of America and the standards applicable to
the financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United
States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the
financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial
statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of
material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the
auditor considers internal control relevant to the City's preparation and fair presentation of the financial statements in
order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an
opinion on the effectiveness of the City's internal control. Accordingly, we express no such opinion. An audit also
includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting
estimates made by management, as well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit
opinions.
Opinions
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial
position of the governmental activities, the business -type activities, each major fund and the aggregate remaining fund
information of the City of Eagan, Minnesota, as of December 31, 2014 and the respective changes in financial position
and, where applicable, cash flows, thereof, and the budgetary comparison for the General Fund for the year then ended
in accordance with accounting principles generally accepted in the United States of America.
Expert advice. When you need it. se,
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220 Park Avenue S.
3800 American Boulevard W.
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P.O. Box 1304
Suite 1000
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Minneapolis, Minnesota
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13
Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the Management's Discussion
and Analysis, which follows this report letter, the Schedule of Funding Progress – Other Post Employment Benefits and
the Schedule of Employer Contributions – Other Post Employment Benefits be presented to supplement the basic
financial statements. Such information, although not a part of the basic financial statements, is required by the
Governmental Accounting Standards Board (GASB) who considers it to be an essential part of financial reporting for
placing the basic financial statements in an appropriate operational, economic or historical context. We have applied
certain limited procedures to the required supplementary information in accordance with auditing standards generally
accepted in the United States of America, which consisted of inquiries of management about the methods of preparing
the information and comparing the information for consistency with management's responses to our inquiries, the basic
financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not
express an opinion or provide any assurance on the information because the limited procedures do not provide us with
sufficient evidence to express an opinion or provide any assurance.
Other Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the
City's basic financial statements. The introductory section, the combining and individual fund financial statements and
schedules, financial schedules and the statistical section are presented for purposes of additional analysis and are not a
required part of the basic financial statements.
The combining and individual fund financial statements and schedules and financial schedules are the responsibility of
management and were derived from and relate directly to the underlying accounting and other records used to prepare
the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of
the basic financial statements and certain additional procedures, including comparing and reconciling such information
directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic
financial statements themselves, and other additional procedures in accordance with auditing standards generally
accepted in the United States of America. In our opinion, the combining and individual fund financial statements and
schedules are fairly stated, in all material respects, in relation to the basic financial statements as a whole. This
supplementary information contains prior year comparative information taken from the City's 2013 financial
statements. We also have previously audited, in accordance with auditing standards generally accepted in the United
States of America, the City's basic financial statements for the year ended December 31, 2013, which are not presented
with the accompanying financial statements. In our report dated May 12, 2014, we expressed unmodified opinions on
the respective financial statements of the governmental activities, business -type activities, each major fund and the
aggregate remaining fund information. In our opinion, the 2013 supplementary information is fairly stated in all
material respects in relation to the basic financial statements for the year ended December 31, 2013, taken as a whole.
The introductory section and statistical section have not been subjected to the auditing procedures applied in the audit
of the basic financial statements, and accordingly, we do not express an opinion or provide any assurance on them.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated May 4, 2015 on our
consideration of the City of Eagan's internal control over financial reporting and on our tests of its compliance with
certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is
to describe the scope of our testing of internal control over financial reporting and compliance and the results of that
testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an
integral part of an audit performed in accordance with Government Auditing Standards in considering the City of
Eagan's internal control over financial reporting and compliance.
_C� , I (A4,1,k / V4"�, —V&A
KERN, DEWENTER, VIERE, LTD.
Minneapolis, Minnesota
May 4, 2015
14
CITY OF EAGAN
MANAGEMENT'S DISCUSSION AND ANALYSIS
December 31, 2014
As management of the City of Eagan (the "City"), we offer readers of the City's financial statements this
narrative overview and analysis of the financial activities of the City for the fiscal year ended
December 31, 2014. We encourage readers to consider the information presented here in conjunction
with additional information we have furnished in our letter of transmittal, which can be found on pages 7
through 11 of this report.
FINANCIAL HIGHLIGHTS
® The assets of the City exceeded its liabilities at the close of the year by $ 433.7 million. Of this
amount, $ 73.8 million may be used to meet the government's ongoing obligations to citizens
and creditors in accordance with the City's fund directives and fiscal policies.
® The City's total net position increased by $ 1.3 million.
® As of the close of the year, the City's governmental funds reported combined ending fund
balances of $ 24.9 million; 46% of this total amount, or $ 11.5 million, is available for use within
the City's directives and policies.
® At the end of the current fiscal year, unassigned fund balance for the General Fund was $ 17.2
million, or 58% of total General Fund expenditures.
® The City's total bonded debt decreased by $ 1.5 million during the current fiscal year.
OVERVIEW OF THE FINANCIAL STATEMENTS
This discussion and analysis are intended to serve as an introduction to the City's basic financial
statements. The City's basic financial statements are comprised of three components: 1) government -
wide financial statements, 2) fund financial statements and 3) Notes to the Financial Statements. This
report also contains other supplementary information in addition to the basic financial statements
themselves.
Government -Wide Financial Statements — The government -wide financial statements are designed to
provide readers with a broad overview of the City's finances, in a manner similar to a private -sector
business.
The Statement of Net Position presents information on all of the City's assets and liabilities, with the
difference between the two reported as net position. Over time, increases or decreases in net position
may serve as a useful indicator of whether the financial position of the City is improving or
deteriorating.
15
CITY OF EAGAN
MANAGEMENT'S DISCUSSION AND ANALYSIS
December 31, 2014
OVERVIEW OF THE FINANCIAL STATEMENTS
The Statement of Activities presents information showing how the City's net position changed during
the most recent fiscal year. All changes in net position are reported as soon as the underlying event
giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and
expenses are reported in this Statement for some items that will only result in cash flows in future fiscal
periods (e.g. uncollected taxes and earned but unused vacation leave).
Both of the government -wide financial statements distinguish functions of the City principally supported
by taxes and intergovernmental revenues (governmental activities) from other functions intended to
recover all or a significant portion of their costs through user fees and charges (business -type activities).
The governmental activities of the City include general government, public safety, public works and
parks and recreation. The business -type activities of the City include its public utilities (water, sanitary
sewer, street lighting, storm drainage and water quality), Civic Arena, Aquatic Facility, Community
Center and AccessEagan (Fiber Infrastructure).
The government -wide financial statements can be found on pages 27-28 of this report.
Fund Financial Statements — A fund is a grouping of related accounts used to maintain control over
resources that have been segregated for specific activities or objectives. The City, like other state and
local governments, uses fund accounting to ensure and demonstrate compliance with finance -related
legal requirements. All of the funds of the City can be divided into three categories: governmental
funds, proprietary funds and fiduciary funds.
Governmental Funds — Governmental funds are used to account for essentially the same functions
reported as governmental activities in the government -wide financial statements. However, unlike the
government -wide financial statements, governmental fund financial statements focus on near-term
inflows and outflows of spendable resources, as well as on balances of spendable resources available at
the end of the fiscal year. Such information may be useful in evaluating a government's near-term
financial requirements.
Because the focus of governmental funds is narrower than that of the government -wide financial
statements, it is useful to compare the information presented for governmental funds with similar
information presented for governmental activities in the government -wide financial statement. By doing
so, readers may better understand the long-term impact of the City's near -team financial decisions. Both
the Governmental Fund Balance Sheet and Governmental Fund Statement of Revenues, Expenditures
and Changes in Fund Balances provide a reconciliation to facilitate this comparison between
governmental funds and governmental activities.
As of December 31, 2014, the City maintained 35 individual governmental funds. Two governmental
funds were opened during 2014. Information is presented separately in the Governmental Fund Balance
Sheet and in the Governmental Fund Statement of Revenues, Expenditures and Changes in Fund
Balances for six funds: the General Fund, Improvement Bonds Debt Service, Combined Utility Trunk
Capital Projects Fund, Major Street Capital Projects Fund, Cedar Grove/Highway 13 Tax Increment
Capital Projects Fund, and Revolving Improvement Construction Fund. These six funds are considered
to be major funds. Data from the other 29 governmental funds are combined into a single, aggregated
presentation. Individual fund data for each of these nonmajor govermnental funds is provided in the
form of combining statements elsewhere in this report.
IRA
CITY OF EAGAN
MANAGEMENT'S DISCUSSION AND ANALYSIS
December 31, 2014
OVERVIEW OF THE FINANCIAL STATEMENTS
The City adopts an annual appropriated budget for its General Fund. For the current year, the City also
adopted budgets for special revenue funds. A budgetary comparison statement has been provided for the
budgeted funds to demonstrate compliance with the budget.
The basic governmental fund financial statements can be found on pages 3 0-3 9 of this report.
Proprietary Funds — The City maintains two different types of proprietary funds. Enterprise funds are
used to report the same functions presented as business -type activities in the governmental -wide
financial statements. The City uses enterprise funds to account for its public utilities (water, sewer,
street lighting, storm drainage and water quality), Civic Arena, Cascade Bay Aquatic Facility,
Community Center and AccessEagan (Fiber Infrastructure). Internal service funds are accounting
devices used to accumulate and allocate costs internally among the City's various functions. The City
uses internal service funds to account for its general risk management, employee benefits and workers
compensation self-insurance. Because these services predominantly benefit governmental rather than
business -type functions, they have been included within governmental activities in the government -wide
financial statements.
Proprietary funds provide the same type of information as the government -wide financial statements,
only in more detail. The proprietary fund financial statements provide separate information for the
Public Utilities, Civic Arena, Cascade Bay Aquatic Facility, Community Center and the AccessEagan
(Fiber Infrastructure), which are considered to be major funds of the City. The three internal service
funds are combined into a single, aggregated presentation in the proprietary fund financial statements.
Individual division data on the public utilities and individual fund data for the internal service funds is
provided in the form of combining statements elsewhere in this report.
The basic proprietary fund financial statements can be found on pages 40-53 of this report.
Notes to the Financial Statements — The notes provide additional information essential to a full
understanding of the data provided in the government -wide and fund financial statements. The Notes to
the Financial Statements can be found on pages 55-91 of this report.
Other Information — The combining statements referred to earlier in connection with nonmajor
governmental funds and internal service funds are presented immediately following the Notes to the
Financial Statements. Combining and individual fund statements and schedules can be found on pages
94-130 of this report.
GOVERNMENT -WIDE FINANCIAL ANALYSIS
As noted earlier, net position may serve over time as a useful indicator of a government's financial
position. In the case of the City, assets exceeded liabilities by $ 433.7 million at the close of 2014.
17
CITY OF EAGAN
MANAGEMENT'S DISCUSSION AND ANALYSIS
December 31, 2014
GOVERNMENT -WIDE FINANCIAL ANALYSIS
By far the largest portion of the City's net position, $ 347.1 million, or 80%, reflects its investment in
capital assets (e.g. land, buildings, machinery and equipment) less any related outstanding debt used to
acquire those assets. The City uses these capital assets to provide services to citizens; consequently,
these assets are not available for future spending. Although the City's investment in its capital assets is
reported net of related debt, it should be noted the resources needed to repay this debt must be provided
from other sources, since the capital assets themselves cannot be used to liquidate these liabilities.
City's Net Position
At the end of the current fiscal year, the City is able to report positive balances in all three categories of
net position, both for the government as a whole, as well as for its separate governmental and business -
type activities.
Governmental Activities — Governmental activities increased the City's net position by $ 2.2 million,
or 1.1%. The majority of the increase comes from the favorable budget to actual results and operating
surplus in the General Fund which resulted in an increase of $ 2.0 million in Net Position for
Governmental Activities. In addition, the City received $ 1.1 million of donated and contributed assets,
resulting in an increase in net position.
18
Governmental Activities
Business -Type Activities
Total
2014
2013
2014
2013
2014
2013
ASSETS:
Current and Other Assets
$ 39,018,800
$ 52,892,059
$ 63,380,345
$ 63,454,059
$ 102,399,145
$ 116,346,118
Capital Assets
187,225,681
174,239,504
184,861,100
187,044,997
372,086,781
361,284,501
Total Assets
226,244,481
227,131,563
248,241,445
250,499,056
474,485,926
477,630,619
DEFERRED OUTFLOWS
OF RESOURCES:
Deferred Outflows
-
-
5,441
6,892
5,441
6,892
LIABILITIES:
Long -Term Liabilities
20,359,518
21,542,853
5,850,551
6,735,230
26,210,069
28,278,083
Other Liabilities
9,195,680
11,835,736
2,449,323
2,928,361
11,645,003
14,764,097
Total Liabilities
29,555,198
33,378,589
8,299,874
9,663,591
37,855,072
43,042,180
DEFERRED INFLOWS
OF RESOURCES:
Grants
2,965,000
2,196,229
1,414
1,414
2,966,414
2,197,643
NET POSITION:
Net Investment in
Capital Assets
169,025,431
159,873,972
178,155,549
179,469,767
346,886,230
338,969,489
Restricted
12,984,885
13,327,484
-
-
12,984,885
13,327,484
Unrestricted
11,713,967
18,355,289
61,790,049
61,371,176
73,798,766
80,100,715
Total Net Position
$ 193,724,283
$ 191,556,745
$ 239,945;598
$ 240,840,943
$ 433,669,881
$ 432,397,688
A
portion of the City's
net position represents resources subject
to external restrictions on
how they may
be used. The remaining
balance of unrestricted net position,
$ 73.8 million, may be used to meet the
City's ongoing obligations
to citizens and creditors.
At the end of the current fiscal year, the City is able to report positive balances in all three categories of
net position, both for the government as a whole, as well as for its separate governmental and business -
type activities.
Governmental Activities — Governmental activities increased the City's net position by $ 2.2 million,
or 1.1%. The majority of the increase comes from the favorable budget to actual results and operating
surplus in the General Fund which resulted in an increase of $ 2.0 million in Net Position for
Governmental Activities. In addition, the City received $ 1.1 million of donated and contributed assets,
resulting in an increase in net position.
18
CITY OF EAGAN
MANAGEMENT'S DISCUSSION AND ANALYSIS
December 31, 2014
GOVERNMENT -WIDE FINANCIAL ANALYSIS
City's Changes in Net Position
Governmental Activities Business -Type Activities
2014 2013 2014 2013
REVENUES
Program Revenues
Total
2014 2013
Charges for Services
$ 5,769,566
$ 10,954,715
$ 18,088,944
$ 18,165,398
$ 23,858,510
$ 29,120,113
Operating Grants and
Contributions
2,076,914
1,533,818
69,613
165,153
2,146,527
1,698,971
Capital Grants and
Contributions
12,107,207
14,881,089
384,696
1,233,511
12,491,903
16,114,600
General Revenues
Property Taxes
27,735,574
27,051,703
1,111,996
1,114,560
28,847,570
28,166,263
Tax Increment
776,664
770,945
-
-
776,664
770,945
Franchise Taxes
840,281
826,006
-
840,281
826,006
Unrestricted State Aid
1,706
285
-
1,706
285
Unrestricted Investment
Earnings
409,847
(58,256)
611,484
(137,504)
1,021,331
(195,760)
Other
61,714
32,330
-
61,714
32,330
Gain on Sale of Assets
51,141
-
-
51,141
-
Total Revenues
49,830,614
55,992,635
20,266,733
20,541,118
70,097,347
76,533,753
EXPENSES
General Government
8,328,710
7,609,191
-
-
8,328,710
7,609,191
Public Safety
17,283,029
15,881,220
-
17,283,029
15,881,220
Public Works
17,514,038
9,888,051
-
17,514,038
9,888,051
Parks and Recreation
4,959,219
5,123,877
-
-
4,959,219
5,123,877
Interest onDebt
599,738
481,587
-
-
599,738
481,587
Public Utilities
-
-
15,043,143
15,771,982
15,043,143
15,771,982
Civic Arena
1,365,638
1,357,584
1,365,638
1,357,584
Aquatic Facility
1,196,730
1,253,404
1,196,730
1,253,404
Community Center
2,320,264
2,342,396
2,320,264
2,342,396
Frberinfiastructure
-
214,645
198,584
214,645
198,584
Total Expenses
48,684,734
38,983,926
20,140,420
20,923,950
68,825,154
59,907,876
Increase (decrease)in net
position before transfers
1,145,880
17,008,709
126,313
(382,832)
1,272,193
16,625,877
Transfers in (out)
1,021,658
(69,200)
(1,021,658)
69,200
-
-
Increase (Decrease) in
Net Position
2,167,538
16,939,509
(895,345)
(313,632)
1,272,193
16,625,877
Net Position - January 1
191,556,745
174,617,236
240,840,943
241,154,575
432,397,688
415,771,811
Net Position -December 31
$ 193,724,283
$ 191,556,745
$ 239,945,598
$ 240,840,943
$ 433,669,881
$ 432,397,688
19
CITY OF EAGAN
MANAGEMENT'S DISCUSSION AND ANALYSIS
December 31, 2014
GOVERNMENT -FIDE FINANCIAL ANALYSIS
Following are graphs providing comparisons of the governmental activities revenues and expenses:
$18,000,000
$15,000,000
$12,000,000
$9,000,000
$6,000,000
$3,000,000
Expenses and Program Revenues
Governmental Activities
Expenses EProgram Revenues
General Public Safety Public Works Parks and Interest on Debt
Government Recreation
Revenue Sources -
Governmental Activities
Capital Grants
and Contributio
24.3%
Operating Grants
4.2%
PranchiseTaxes --'
1.7%
State Ai
Less than 1 %
Charges for
Services
11.6%
N' Crain on Sale of
Assets
0.1%
Property Taxes
55.7%
Interest
0.7%
N Tax Increments
1.6%
Other
0.1%
20
CITY OF EAGAN
MANAGEMENT'S DISCUSSION AND ANALYSIS
December 31, 2014
GOVERNMENT -WIDE FINANCIAL ANALYSIS
Business -Type Activities — Business -type activities net position decreased slightly by $ 0.9 million, or
0.4%. The majority of the decrease is due to a $ 1.5 million transfer out of Business -Type Activities to
the Governmental -Type Activities. $ 1.3 million of the transfer is from the Public Utilities Fund to other
governmental funds for reimbursement of operations and capital expenditures; and a $ 0.2 million is for
the transfer of funds for capital project reimbursement.
Following are graphs showing the business -type activities revenue and expense comparisons;
Expenses and Program Revenues -
Business-T`=pe Activities
unres
Interest
2.S
Prope
5
Revenue Sources -
Business -Type Activities
ChAraps for
ces
°0
and
Contributions
5.8%
Operating Grants
and
Contributions
0.3%
21
CITY OF EAGAN
MANAGEMENT'S DISCUSSION AND ANALYSIS
December 31, 2014
FINANCIAL ANALYSIS OF THE GOVERNMENT'S FUNDS
Governmental Funds — The focus of the City's governmental funds is to provide information on near-
term inflows, outflows and balances of spendable resources. Such information is useful in assessing the
City's financing requirements. In particular, unreserved fund balance may serve as a useful measure of
a government's net resources available for spending at the end of the fiscal year.
At the end of the current fiscal year, the City's governmental funds reported combined ending fund
balances of $ 24.9 million. Approximately 46% of this total amount, or $ 11.5 million, constitutes fund
balance that is neither committed, restricted nor nonspendable. $ 5.0 million of the fund balance is
property held for resale in the Cedar Grove Highway 13 Tax Increment fund and is not available to be
spent. $ 2.1 million of the fund balance is restricted for debt service and $ 0.8 million is restricted for
public, educational, and government programming on the local cable channel.
The General Fund is the chief operating fund of the City. At the end of the current fiscal year,
unassigned fund balance of the General Fund was $ 17.2 million. As a measure of the General Fund's
liquidity, it may be useful to compare unassigned fund balance to total fund expenditures. Unassigned
fund balance represents 58% of total General Fund expenditures.
Fund balance in the General Fund increased by $ 2.0 million. Total General Fund revenue was $29.6
with Property Taxes of $ 22.7 million continuing to be the predominant funding source for general city
operations. Licenses, Permits and Charges for Services totaled $4.7 million or 16% of the revenue in the
General Fund. General Fund expenditures were $ 29.5 million resulting in an excess of revenue over
expenditures of $0.2 million. Additionally, there were transfers in totaling $ 1.7 million from the Public
Utilities fund ($ 1.2 million) and Cable franchise fee fund ($ 0.5 million). Public Safety expenditures of
$15.2 million continue to make up approximately half of the City's operational expenditures.
The Improvement Bonds Debt Service Fund increased fund balance by $ 1.1 million. Revenues were
$1.8 million and transfers out totaled $ 0.7 million. Timing differences in assessment collections and
transfers to the Revolving Improvement Construction Capital Projects fund may result in fund balance
fluctuations in a given year.
The Combined Utility Trunk Capital Projects Fund experienced an increase in activity in 2014 with a
slight increase in fund balance of $ 0.4 million. This was primarily a result of special assessment
revenue related to an increase of development related connection fees.
The Major Street Capital Projects Fund increased by $ 3.0 million. Transfers out to the Revolving
Improvement Construction Capital Projects Fund totaled $ 2.1 million, while revenues exceeded
expenditures by $ 5.0 million. Timing differences in project revenues and expenditures can result in a
substantial increase or decrease in this fund from year to year. In 2014, $ 0.5 million was expended for
sealcoating and other street system maintenance.
The Cedar Grove/Highway 13 Tax Increment Capital Projects Fund decreased by $ 13.2 million. The
construction and completion of the $ 19.8 million Cedar Grove Parking Garage was the primary reason
for the decrease in fund balance in 2014.
22
CITY OF EAGAN
MANAGEMENT'S DISCUSSION AND ANALYSIS
December 31, 2014
The Revolving Improvement Construction Capital Projects Fund decreased by $ 7.5 million.
Expenditures totaled $ 11.5 million. Transfers in and revenue totaled $ 4.7 million. $ 1.6 million of
Grant revenue and State Aid was received to finance the state owned Interstate 494 and Highway 55
improvements. These project expenditures totaled $ 7.2 million for 2014 and temporarily decreased
fund balance until reimbursement of $ 4.0 million is received from the federal government in 2015.
FINANCIAL ANALYSIS OF THE GOVERNMENT'S FUNDS
Proprietary Funds - The City's proprietary funds provide the same type of information found in the
government -wide financial statements, but in more detail. The unrestricted net position in the respective
enterprise funds are: Public Utilities, $ 39.0 million; Civic Arena, ($ 1.8 million) deficit; Aquatic
Facility, $ 1.3 million; Community Center, $ 3.7 million and AccessEagan (Fiber Infrastructure), $ 0.1
million.
Net position decreased $ 2.1 million in the Public Utilities Fund. Operating income before depreciation
totaled $ 2.1 million. Depreciation expense totaled $ 4.3 million resulted in an operating loss of $ 2.1
million. The non-operating revenues of $ 2.2 million and transfers out of $ 2.2 million ended the year
with a net position of $ 203.4 million. The transfers out included a $ 0.7 million capital contribution of
$ 0.5 million from governmental activities for water, sewer and storm sewer improvements and transfers
to the General Fund for reimbursement of operational services provided to the Public Utilities fund.
Net position in the Civic Arena and Aquatic Facility decreased by $ 0.3 and $ 0.2 million, respectively.
This decrease was mostly due to depreciation expense for Capital Assets at both facilities. Net position
in the Community Center Fund grew by $ 0.5 million, primarily due to a $ 0.2 million transfer in of
antenna lease revenue to cover the operating deficit. Net position in the AccessEagan (Fiber
Infrastructure) Fund increased $ 0.8 million mostly due to a $ 1.0 million transfer in for prior years fiber
conduit improvements.
The three internal service funds have combined net position of $ 3.1 million. Net position decreased
slightly by $ 0.2 million during the year primarily due to the liquidation of accrual balances for a few
long-standing employees that retired and an increase in compensated absences for additional employee
leave benefits.
GENERAL FUND BUDGETARY HIGHLIGHTS
The General Fund revenue Final Budget decreased $ 1.0 million from the original Budget. The decrease
is primarily due to an accounting practice change that was instituted during 2014. Prior to 2013, the
City used to account for the reimbursement General Fund department services to the Utility Fund with
an expense in the Public Utility Fund and revenue in the General Fund. The City will now transfer
funds between the General Fund and Public Utility Funds to account for internal program services. In
addition, the City changed another accounting practice and revised the 2014 budget to recognize State
Fire Aid revenue and the related expenditure instead of passing it through directly to the local fire relief
association. General Fund revenues were $ 1.2 million over budget with building permits and plan
check fees from development activity being the primary revenue drivers.
23
CITY OF EAGAN
MANAGEMENT'S DISCUSSION AND ANALYSIS
December 31, 2014
Expenditure budgets were increased less than $ 0.2 million during the year primarily due to the
accounting practice for the Fire Aid revenue as the City also reflects a corresponding expenditure to the
Fire relief association. Overall, the City spent $ 0.6 less than the revised 2014 budget. As in past years,
most departments expended less than what was authorized in the budget.
CAPITAL ASSET AND DEBT ADMINISTRATION
Capital Assets — The City's investment in capital assets for its governmental and business -type
activities as of December 31, 2014, amounts to $ 372.1 million (net of accumulated depreciation). This
investment in capital assets includes land, buildings, infrastructure, machinery and equipment.
Major capital asset construction during the current fiscal year included the completion of the Cedar
Grove Parking Garage for $ 19.8 million, and streets improvements totaling 6.9 million. Land valued at
$2.1 million was also acquired in 2014. Public utilities infrastructure additions included $ 0.2 million of
water, sewer and storm sewer main improvements.
Additional information on the City's capital assets can be found in Note 4 on pages 71-73 of this report.
City's Capital Assets
(Net of Depreciation)
Total Assets $ 187,225,681 $ 174,239,504 $184,861,100 $ 187,044,997 $ 372,086,781 $ 361,284,501
24
Governmental Activities
Business -type Activities
Total
_ 2014
2013
2014
2013
2014
2013
Land
$ 70,831,623
$ 69,924,617
$ 1,638,054
$ 1,638,054
$ 72,469,677 $
71,562,671
Permanent Easements
1,959,010
1,959,010
326,301
326,301
2,285,311
2,285,311
Sculptures and Monuments
89,179
89,179
-
-
89,179
89,179
Buildings
33,326,298
14,637,116
20,476,964
21,415,964
53,803,262
36,053,080
Improvements Other
than Buildings
9,201,213
8,765,014
-
-
9,201,213
8,765,014
Machinery and Equipment
6,634,042
7,097,866
3,494,273
2,374,955
10,128,315
9,472,821
Infrastructure and
Temporary Easements
64,440,678
61,347,484
158,832,467
161,168,748
223,273,145
222,516,232
Construction vi Progress
743,638
10,419,218
93,041
120,975
836,679
10,540,193
Total Assets $ 187,225,681 $ 174,239,504 $184,861,100 $ 187,044,997 $ 372,086,781 $ 361,284,501
24
CITY OF EAGAN
MANAGEMENT'S DISCUSSION AND ANALYSIS
December 31, 2014
CAPITAL ASSET AND DEBT ADMINISTRATION
Long -Term Debt — At the end of the current year, the City had total bonded debt outstanding of $ 30.7
million. The $ 1.5 million decrease of debt outstanding is primarily due to the retirement of bonds in
2014. Total debt outstanding of $ 23.2 million comprises debt backed by the full faith and credit of the
government and $ 3.5 million is special assessment debt for which the government is liable in the event
of default by the property owners subject to the assessment. In addition, the City also has debt in the
amount of $ 3.9 million for compensated absences.
G.O. Bonds
Special Assessment Debt with
Governmental Connuitment
Compensated Absences
Total
City's Outstanding Debt
General Obligation Bonds
and Compensated Absences
Governmental Activities Business -type Activities
Total
2014 2013 2014 2013 2014 2013
$ 16,530,000 $ 16,895,000 $ 6,705,551 $ 7,575,230 $ 23,235,551 $ 24,470,230
3,530,000 4,155,000
3,937,189 3,613,998
- 3,530,000 4,155,000
- 3,937,189 3,613,998
23,997,189 $ 24,663,998 $ 6,705,551 $ 7,575,230 $ 30,702,740 $ 32,239,228
In May 2013, Moody's reaffirmed its credit rating on the City's general obligation (G.O.) debt of Aaa.
In January 2014, S&P increased the City's credit rating to AAA, the highest possible rating.
CAPITAL ASSET AND DEBT ADMINISTRATION
Minnesota Statutes limit the amount of direct G.O. net debt a Minnesota city may issue to 3% of total
estimated market value of property within the city. Net debt means actual debt less cash held in sinking
funds for retirement of the debt. The current net debt limitation for the City is $ 207 million. The City's
net debt is $ 23.5 million.
Additional information on the City's long-term debt can be found in Note 5 on pages 73-78 of this
report.
25
CITY OF EAGAN
MANAGEMENT'S DISCUSSION AND ANALYSIS
December 31, 2014
ECONOMIC FACTORS AND NEXT YEAR'S BUDGETS AND RATES
The 2015 budget was prepared and developed in a period of economic growth. The overall economy is
improved; home sales and increased from 2013 to 2014 and the unemployment rate continued to fall. In
addition, the City continues to see the rise of overall property values throughout 2014 and based on the
County assessor information, property values are expected to be back to the 2006 levels for taxes
payable in 2015.
Redevelopment efforts continue in the Cedar Grove Redevelopment area to enhance the City's future tax
base and array of private amenities for the residents and public. In 2014, the City experienced a
successful grand opening of the Twin Cities Premium Outlet Center and the Cedar Grove Parking Ramp.
The combination and completion of these two anchor projects will set the table for more retail,
commercial and residential development in the area. In 2015, the City anticipates the completion of the
Flats at Cedar Grove, an apartment retail project that will consist of 192 market value apartments along
with 11,000 square feet of retail space. Additionally, prospective land sales exist for a hotel opportunity
as well as housing subdivision in the Cedar Grove area.
Additional redevelopment is occurring in the City with the recent approval of a variety of unique
projects. The Central Park Commons Area development will continue throughout 2015 with the
demolition of the former Lockheed Martin building and the construction of 434,000 square feet of retail,
restaurant and office space in multiple buildings. The CityVue project is a renovation and reuse of the
former Blue Cross Blue Shield 10 -story office building and site and will also include retail and office
components in later phases. The Databank project is a renovation of an 88,000 square foot building that
formally housed a Taystee Bakery operation. The building is now being converted to a state-of-the-art
data center and co -location facility. All of the projects are underway and substantial activity is expected
throughout 2015.
The 2015 General Fund budget of $ 31.2 million is up 3.6% from the amended 2014 budget and was
driven by modest wage increases, increases in health insurance costs and to the additions of the
following new staff positions: 1 Patrol Officer, 1 IT Network Security Specialist, 0.20 full-time
equivalent (FTE) increase to the Art House Recreation Program Supervisor, and a 0.25 FTE increase to
an Inspections Clerical Technician position.
The modest wage increases are for step and cost -of -living increases for collective and non -collective
bargaining unit personnel. The cost -of -living increases for 2015 are slightly higher in comparison to
2014 and 2013, and will be I% in January and I% in April. Collective bargaining employees represent
about one-half of the City's full-time staff.
The City's total 2015 property tax levy increased 3.9% from 2014. The City portion of taxes on an
average valued Eagan home increased from $839 to $887. The property tax capacity rate (city portion)
in 2015 is 36.495% versus 38.250% in 2014.
REQUESTS FOR INFORMATION
This financial report is designed to provide a general overview of the City's finances for all those with
an interest in the government's finances. Questions concerning any of the information provided in this
report or requests for additional financial information should be addressed to the Assistant Finance
Director, 3830 Pilot Knob Road, Eagan, Minnesota 55122. Email requests can be sent to
jfeldman@cityofeagan.com.
CITY OF EAGAN
STATEMENT OF NET POSITION
December 31, 2014
ASSETS
Cash and Investments
Receivables:
Accounts Receivable
Interest Receivable
Property Tax Receivable
Special Assessments Receivable
Internal Balances
Notes Receivable
Due from Other Goverlunents
Other Assets
Prepaid Items
Inventories - Land Held for Resale
Net Other Post Employment Benefits (OPEB) Asset
Capital Assets not being Depreciated:
Land
Permanent Easements
Sculptures and Monuments
Construction in Progress
Capital Assets Net of Accumulated Depreciation:
Buildings
Improvements Other than Buildings
Machinery and Equipment
Infrastruchve and Temporary Easements
Total Assets
DEFERRED OUTFLOWS OF RESOURCES
Deferred Refunding
Total Assets and Deferred Outflows of Resources
LIABILITIES
Salaries and Benefits Payable
Accounts Payable
Contracts Payable
Accrued Interest Payable
Due to Other Governments
Unearned Revenue
Escrow Deposits
Other Liabilities
Bond Principal Payable:
Payable Within One Year
Payable After One Year
Compensated Absences Payable:
Payable Within One Year
Payable After One Year
Other Liabilities Payable:
Payable After One Year
Total Liabilities
DEFERRED INFLOWS OF RESOURCES
Grants
NET POSITION
Net Investment in Capital Assets
Restricted for:
Debt Service
Special Revenue
Park Dedication
Unrestricted
Total Net Position
Total Liabilities, Deferred Inflow of Resources and Net Position
Governmental
Business -Type
Activities
Activities
Total
$ 45,819,206
$
27,774,508
$
73,593,714
322,555
2,228,442
2,550,997
102,350
85,857
188,207
1,827,410
21,722
1,849,132
12,620,295
980,334
13,600,629
(32,255,814)
32,255,814
-
541,796
-
541,796
4,373,160
9,565
4,382,725
79,569
-
79,569
37,280
13,546
50,826
5,039,314
-
5,039,314
511,679
10,557
522,236
70,831,623
1,638,054
72,469,677
1,959,010
326,301
2,285,311
89,179
-
89,179
743,638
93,041
836,679
33,326,298
20,476,964
53,803,262
9,201,213
-
9,201,213
6,634,042
3,494,273
10,128,315
64,440,678
158,832,467
223,273,145
226,244,481
248,241,445
474,485,926
5,441
5,441
$ 226,244,481
$
248,246,886
$
474,491,367
$ 703,356
$
136,739
$
840,095
1,265;698
421,910
1,687,608
1,176,020
84,329
1,260,349
273,920
88,245
362,165
235,893
160,242
396,135
194,544
568,899
763,443
1,300,432
133,959
1,434,391
321,567
-
321,567
1,590,000
855,000
2,445,000
18,470,000
5,850,551
24,320,551
2,134,250
-
2,134,250
1,802,939
1,802,939
86,579
86,579
29,555,198
8,299,874
37,855,072
2,965,000
1,414
2,966,414
169,025,431
178,155,549
346,886,230
9,181,697
-
9,181,697
1,128,077
1,128,077
2,675,111
-
2,675,111
11,713,967
61,790,049
73,798,766
193,724,283
239,945,598
433,669,881
$ 226,244,481
$
248,246,886
$
474,491,367
The Notes to the Financial Statements are an integral part of this statement. 27
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(THIS PAGE LEFT BLANK INTENTIONALLY)
29
CITY OF EAGAN
BALANCE SHEET - GOVERNMENTAL FUNDS
December 31, 2014
DEFERRED INFLOWS OF RESOURCES
Unavailable Revenue - Taxes Receivable 376,352 - -
Unavailable Revenue - Special Assessments 6;041 5,893,232 594,289
Unavailable Revenue - Notes Receivable - - -
Unavailable Revenue - Grants - - -
Total Deferred Inflows of Resources 382,393 5,893,232 594,289
Fund Balances
Nonspendable 100,423 - -
Restricted - -
Committed - - -
Assigned - - 18,986,137
Unassigned 17,186,480 (3,546,788) -
Total Fund Balances 17,286,903 (3,546,788) 18,986,137
Total Liabilities, Deferred Inflows
of Resources and Fund Balances $ 20,452,802 $ 5,937,911 $ 19,578,589
The Notes to the Financial Statements are an integral part of this statement. 30
Debt Service
Capital Projects
Improvement
Combined Utility
General Fund
Bonds
Trunk
ASSETS
Cash and Investments
$ 18,286,442
$ -
$ 3,943,766
Accounts Receivable
66,719
-
-
Accrued hiterest Receivable
33,570
-
7,485
Taxes Receivable
1,829,286
-
-
Special Assessments Receivable
6,403
5,937,911
627,338
Due from Other Funds
-
-
-
Due from Other Governments
129,959
-
-
Other Assets
79,569
-
-
Prepaid Items
20,854
-
-
Inventories - Land Held for Resale
-
-
-
Notes Receivable
-
-
-
Advances to Other Funds
-
-
15,000,000
Total Assets
$ 20,452,802
$ 5,937,911
$ 19,578,589
LIABILITIES, DEFERRED INFLOWS
OF RESOURCES AND FUND BALANCES
Liabilities
Salaries and Benefits Payable
$ 690,694
$ -
$ -
Accounts Payable
731,818
-
-
Contracts Payable
-
-
(1,837)
Accrued Interest Payable
-
6,794
-
Due to Other Funds
-
3,584,673
-
Due to Other Governments
66,234
-
-
Escrow Deposits
1,097,119
-
-
Unearned Revenue
186,435
-
-
Other Liabilities
11,206
-
-
Advances from Other Funds
-
-
-
Total Liabilities
2,783,506
3,591,467
(1,837)
DEFERRED INFLOWS OF RESOURCES
Unavailable Revenue - Taxes Receivable 376,352 - -
Unavailable Revenue - Special Assessments 6;041 5,893,232 594,289
Unavailable Revenue - Notes Receivable - - -
Unavailable Revenue - Grants - - -
Total Deferred Inflows of Resources 382,393 5,893,232 594,289
Fund Balances
Nonspendable 100,423 - -
Restricted - -
Committed - - -
Assigned - - 18,986,137
Unassigned 17,186,480 (3,546,788) -
Total Fund Balances 17,286,903 (3,546,788) 18,986,137
Total Liabilities, Deferred Inflows
of Resources and Fund Balances $ 20,452,802 $ 5,937,911 $ 19,578,589
The Notes to the Financial Statements are an integral part of this statement. 30
$ -
Capital Projects
$ -
$ 12,666 $
703,360
-
Cedar Grove
Revolving
Other
Total
-
Highway 13 Tax
Improvement
Governmental
Governmental
Major Street
Increment
Construction
Funds
Funds
-
17,170,878
4,444,738
984,440
26,184,729
$ 6,572,012
$ 198,801
$ -
$ 13,377,206
$ 42,378,227
-
2,275
-
249,551
318,545
29,287
-
-
25,505
95,847
-
13,909
-
(15,785)
1,827,410
711,697
380
-
5,963,904
13,247,633
8,863,814
-
-
65,101
8,928,915
-
1,636
4,099,507
142,058
4,373,160
-
-
-
-
79,569
-
-
-
-
20,854
-
5,039,314
-
-
5,039,314
-
-
-
541,796
541,796
-
-
-
-
15,000,000
$ 16,176,810
$ 5,256,315
$ 4,099,507
$ 20,349,336
$ 91,851,270
$ -
$ -
$ -
$ 12,666 $
703,360
-
136,426
233,772
147,132
1,249,148
-
93,726
1,069,038
13,256
1,174,183
-
32,652
8,448
1,866
49,760
-
17,170,878
4,444,738
984,440
26,184,729
-
250
34,792
122,104
223,380
-
198,355
-
4,958
1,300,432
-
-
-
8,109
194,544
88,984
-
-
-
100,190
-
15,000,000
-
-
15,000,000
88,984
32,632,287
5,790,788
1,294,531
46,179,726
-
-
-
-
376,352
711,697
380
-
5,933,975
13,139,614
-
-
-
382,285
382,285
2,965,000
-
3,955,396
-
6,920,396
3,676,697
380
3,955,396
6,316,260
20,818,647
-
5,039,314
-
-
5,139,737
-
-
-
5,946,547
5,946,547
-
-
-
2,277,108
2,277,108
12,411,129
-
-
5,474,886
36,872,152
-
(32,415,666)
(5,646,677)
(959,996)
(25,382,647)
12,411,129
(27,376,352)
(5,646,677)
12,738,545
24,852,897
$ 16,176,810
$ 5,256,315
$ 4,099,507
$ 20,349,336 $
91,851,270
a
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32
CITY OF EAGAN
RECONCILIATION OF THE BALANCE SHEET TO
THE STATEMENT OF NET POSITION - GOVERNMENTAL FUNDS
December 31, 2014
Total Fund Balances - Govermnental Funds
Amounts reported for governmental activities in the Statement of Net Position
are different because:
Capital assets used in governmental activities are not current financial resources
and, therefore, are not reported as assets in governmental funds.
Cost of Capital Assets
Less Accumulated Depreciation
Long-term liabilities are not due and payable in the current period and,
therefore, are not reported as liabilities in the funds. Long-terin liabilities
at year-end consist of.
Bond Principal Payable
Net OPEB Asset
Delinquent receivables will be collected in subsequent years, but are
not available soon enough to pay for the current period's expenditures
and, therefore, are deferred in the funds.
Property Taxes
Revenues in the Statement of Activities that do not provide current financial
resources are not reported as revenues in the funds.
Special Assessments Receivable
Notes Receivable
Due From Other Governments
Governmental funds do not report a liability for accrued interest due and payable.
Certain funds are proprietary in nature and, therefore, need to be reported
in the business -type activities in the Statement of Net Position.
Combined Utility Trunk Fund
The Combined Utility Trunk Capital Projects Fund recorded delinquent and
deferred special assessments receivables. In the governmental fund
statements, delinquent and deferred special assessments are not available
in the current period and, therefore, are deferred in the funds. This revenue
is recognized when earned as a business -type activity.
Internal Service Funds are used by management to charge the costs of benefit
accrual, risk management and workers' compensation to individual funds.
Total Net Position - Governmental Activities
$ 24,852,897
266,572,035
(79,346,354)
(20,060,000)
511,679
376,352
13,139,614
382,285
3,955,396
(224,160)
(18,986,137)
(594,289)
3,144,965
$ 193,724,283
The Notes to the Financial Statements are an integral part of this statement. 33
CITY OF EAGAN
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES - GOVERNMENTAL FUNDS
For the Year Ended December 31, 2014
REVENUES
Property Taxes
Special Assessments
Licenses and Permits
Intergovernmental
Charges for Services
Fines and Forfeitures
Program Revenues
Miscellaneous:
Investment Income
Other Revenues
Total Revenues
EXPENDITURES
Current
General Government
Public Safety
Public Works
Parks and Recreation
Government Buildings
Debt Service
Principal
Interest and Other Charges
Capital Outlay
General Government
Public Safety
Public Works
Parks and Recreation
Government Buildings
Total Expenditures
Excess of Revenues Over
(Under) Expenditures
OTHER FINANCING SOURCES (USES)
Sale of City Property
Transfers In
Transfers Out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
FUND BALANCES
Beginning of Year
End of Year
Improvement
General Fund Bonds
Capital Projects
Combined Utility
Trunk
$ 22,686,459 $ - $
-
24,861 1,842,637
321,102
2,305,715 -
-
1,397,816 -
-
2,367,320 -
38,700
260,199 -
-
183,633 -
-
170,644 (64,239)
49,673
237,316 -
-
29,633,963 1,778,398
409,475
5,349,428 200 -
15,248,482 - -
3,563,395 200
4,353,478 -
734,588 - -
20,678 -
73,598 -
13,646
96,979
400 - -
29,454,672 200 200
179,291 1,778,198 409,275
146 -
1,772,855
- (717,423)
1,773,001 (717,423)
1,952,292 1,060,775
409,275
15,334,611 (4,607,563) 18,576,862
$ 17,286,903 $ (3,546,788) $ 18,986,137
The Notes to the Financial Statements are an integral part of this statement. 34
35
Capital Projects
Cedar Grove
Revolving
Other
Total
Highway 13 Tax
Improvement
Governmental
Governmental
Major Street
Increment
Construction
Funds
Funds
$ 2,887,945
$ 437,826
$ -
$ 2,646,303 $
28,658,533
9,074
4,077
1,068,809
3,270,560
-
-
-
2,305,715
2,329,498
745,656
1,636,655
633,592
6,743,217
46,950
-
-
1,979,777
4,432,747
-
19,988
280,187
-
-
-
183,633
182,499
(126,184)
(17,385)
169,789
364,797
413
12,275
980
382,076
633,060
5,456,379
1,073,650
1,620,250
6,900,334
46,872,449
-
550,718
-
743,716
6,644,062
-
-
-
386,394
15,634,876
183,435
-
57,172
131,121
3,935,323
-
-
-
21,473
4,374,951
-
-
-
734,588
-
-
990,000
990,000
-
-
665,849
665,849
14,376,306
222,685
14,619,669
-
-
-
1,640,118
1,713,716
320,422
-
11,481,625
286,975
12,102,668
-
-
733,434
830,413
-
-
-
-
400
503,857
14,927,024
11,538,797
5,821,765
62,246,515
4,952,522
(13,853,374)
(9,918,547)
1,078,569
(15,374,066)
-
-
-
50,995
51,141
63,349
649,973
3,080,585
389,327
5,956,089
(2,089,601)
-
(663,349)
(1,026,934)
(4,497,307)
(2,026,252)
649,973
2,417,236
(586,612)
1,509,923
2,926,270
(13,203,401)
(7,501,311)
491,957
(13,864,143)
9,484,859
(14,172,951)
1,854,634
12,246,588
38,717,040
$ 12,411,129
$ (27,376,352)
$ (5,646,677)
$ 12,738,545 $
24,852,897
35
(THIS PAGE LEFT BLANK INTENTIONALLY)
36
CITY OF EAGAN
RECONCILIATION OF THE STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES TO
THE STATEMENT OF ACTIVITIES - GOVERNMENTAL FUNDS
For the Year Ended December 31, 2014
Net Change in Fund Balances - Governnental Funds $ (13,864,143)
Amounts reported for governmental activities in the Statement of Activities
are different because:
Capital outlays are reported in governmental funds as expenditures. However, in the
Statement of Activities, the cost of those assets is allocated over the estimated useful
lives as depreciation expense.
(146,295)
Capital Outlays
19,678,808
Depreciation Expense
(7,019,514)
Loss on Disposal
(711,285)
Donated Assets
1,038,168
Principal payments on long-term debt are recognized as expenditures in the
governmental funds but have no effect on net position in the Statement of Activities. 990,000
Interest on long -tern debt in the Statement of Activities differs from the amount reported in
the governmental funds because interest is recognized as an expenditure in the funds when it
is due and thus requires use of current financial resources. In the Statement of Activities,
however, interest expense is recognized as the interest accrues, regardless of when it is due. 66,111
Payments to refunding bond escrow agents are shown as other financing uses in the
governmental funds but have no effect on net position in the Statement of Activities.
OPEB obligations are recognized when paid in the governmental funds but recognized
when incurred in the Statement of Activities. 236,652
Revenues in the Statement of Activities that do not provide current financial resources are not
reported as revenues in the funds.
Special Assessments Deferred (1,558,355)
Notes Receivable Deferred 64,045
Due from Other Governments Deferred 3,955,396
Delinquent receivables will be collected in subsequent years, but are not available soon
enough to pay for the current period's expenditures and, therefore, are deferred in the funds.
Property Taxes Delinquent
(146,295)
Certain funds are proprietary in nature and, therefore, are reported in the business -type activities.
Combined Utility Trunk Fund
(409,275)
Delinquent and deferred special assessments from the Combined Utility Trunk Capital
Projects Fund are recognized when received in the governmental funds, but recognized
when assessed with the business -type activities.
16,046
Internal Service Funds are used by management to charge the costs of benefit
accrual, risk management and workers' compensation to individual funds.
(168,821)
Change in Net Position - Governmental Activities
$ 2,167,538
The Notes to the Financial Statements are an integral part of this statement. 37
CITY OF EAGAN
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES -
BUDGET AND ACTUAL - GENERAL FUND
For the Year Ended December 31, 2014
FUND BALANCE
Beginning of Year 15,334,611
End of Year $ 17,286,903
The Notes to the Financial Statements are an integral part of this statement. 38
Budgeted Amounts
Variance with
Actual
Final Budget -
Original
Final
Amounts
Over (Under)
REVENUES
Property Taxes
$ 22,771,000
$ 22,771,000
$ 22,686,459
$ (84,541)
Special Assessments
9,000
9,000
24,861
15,861
Licenses and Permits
1,780,200
1,780,200
2,305,715
525,515
Intergovernmental
651,800
1,177,100
1,397,816
220,716
Charges for Services
1,934,000
1,934,000
2,367,320
433,320
Fuses and Forfeitures
263,300
263,300
260,199
(3,101)
Program Revenues
1,757,400
206,200
183,633
(22,567)
Miscellaneous:
Investment Income
28,000
28,000
170,644
142,644
Other Revenues
192,200
228,600
237,316
8,716
Total Revenues
29,386,900
28,397,400
29,633,963
1,236,563
EXPENDITURES
Current
General Government
5,766,700
5,518,500
5,349,428
(169,072)
Public Safety
14,900,600
15,387,600
15,248,482
(139,118)
Public Works
3,639,300
3,575,600
3,563,395
(12,205)
Parks and Recreation
4,608,700
4,619,300
4,353,478
(265,822)
Govermnent Buildings
705,200
705,000
734,588
29,588
Contingencies
60,000
60,000
-
(60,000)
Capital Outlay
General Government
16,000
16,000
20,678
4,678
Public Safety
84,500
84,500
73,598
(10,902)
Public Works
21,200
21,200
13,646
(7,554)
Parks and Recreation
120,600
120,600
96,979
(23,621)
Government Buildings
-
-
400
400
Total Expenditures
29,922,800
30,108,300
29,454,672
(653,628)
Excess of Revenues Over
(Under) Expenditures
(535,900)
(1,710,900)
179,291
1,890,191
OTHER FINANCING SOURCES (USES)
Sale of City Property
1,000
1,000
146
(854)
Transfers In
534,900
1,776,000
1,772,855
(3,145)
Total Other Financing Sources (Uses)
535,900
1,777,000
1,773,001
(3,999)
Net Change in Fund Balances
$ -
$ 66,100
1,952,292
$ 1,886,192
FUND BALANCE
Beginning of Year 15,334,611
End of Year $ 17,286,903
The Notes to the Financial Statements are an integral part of this statement. 38
(THIS PAGE LEFT BLANK INTENTIONALLY)
39
CITY OF EAGAN
STATEMENT OF NET POSITION - PROPRIETARY FUNDS
December 31, 2014
ASSETS AND DEFERRED OUTFLOWS
OF RESOURCES
Current Assets
Cash and Cash Equivalents
Accounts Receivable
Interest Receivable
Taxes Receivable - Delinquent
Special Assessments Receivable
Due from Other Funds
Advances to Other Funds
Prepaid Items
Total Current Assets
Noncurrent Assets
Special Assessments Receivable
Due from Other Governments
Net OPEB Asset
Capital Assets:
Land
Permanent Easements
Buildings and Improvements
Water Supply Facilities
Water Storage Facilities
Water Mains and Lines
Sewer Mains and Lines
Storm Drainage System
Street Lights
Machinery and Equipment
Construction in Progress
Total Costs
Less Accumulated Depreciation
Net Capital Assets
Total Noncurrent Assets
Total Assets
Deferred Outflows of Resources
Deferred Refunding
Total Assets and Deferred
Outflows of Resources
Public Utilities
Aquatic
Civic Arena Facility
$ 18,117,297
$ 481,236 $ 1,318,702
2,184,757
25,625 -
68,270
790 2,501
41,187
- -
17,281,414
- -
2,194,500
- -
90
2,915 -
39,887,515
510,566 1,321,203
311,809 - -
9,565 - -
7,978 858 -
971,317
-
-
326,301
-
-
1,597,804
8,443,649
7,208,956
46,930,434
-
-
6,676,901
-
-
50,208,487
-
-
49,381,724
-
-
82,191,782
-
-
674,795
-
-
7,174,894
525,189
254,568
30,961
-
62,080
246,165,400
8,968,838
7,525,604
(81,783,106)
(4,523,449)
(4,794,032)
164,382,294
4,445,389
2,731,572
164,711,646
4,446,247
2,731,572
204,599,161
4,956,813 4,052,775
5,441
$ 204,599,161 $ 4,962,254 $ 4,052,775
The Notes to the Financial Statements are an integral part of this statement. 40
Community
AccessEagan
(Fiber
Infrastructure)
Total Internal
Total Service Funds
$ 3,855,196
$ 58,311
$ 23,830,742
$ 7,384,745
18,060
-
2,228,442
4,010
6,811
-
78,372
13,988
21,722
-
21,722
-
-
-
41,187
-
-
-
17,281,414
-
-
-
2,194,500
-
541
10,000
13,546
16,426
3,902,330
68,311
45,689,925
7,419,169
-
-
311,809
-
-
-
9,565
-
1,721
-
10,557
-
666,737
-
1,638,054
-
-
-
326,301
-
15,213,345
2,517,656
34,981,410
-
-
-
46,930,434
-
-
-
6,676,901
-
-
-
50,208,487
-
-
-
49,381,724
-
-
-
82,191,782
-
-
-
674,795
-
1,123,478
136,602
9,214,731
-
-
-
93,041
-
17,003,560
2,654,258
282,317,660
-
(5,809,237)
(546,736)
(97,456,560)
-
11,194,323
2,107,522
184,861,100
-
11,196,044
2,107,522
185,193,031
-
15,098,374
2,175,833
230,882,956
7,419,169
- - 5,441 -
$ 15,098,374 $ 2,175,833 $ 230,888,397 $ 7,419,169
(Continued)
41
CITY OF EAGAN
STATEMENT OF NET POSITION - PROPRIETARY FUNDS
December 31, 2014
LIABILITIES, DEFERRED INFLOWS
OF RESOURCES AND NET POSITION
Current Liabilities
Salaries and Benefits Payable
Accounts Payable
Contracts Payable
Accrued Interest Payable
Due to Other Funds
Due to Other Governments
Other Liabilities
Unearned Revenue
Bonds Payable
Compensated Absences
Total Current Liabilities
Noncurrent Liabilities
Customer Deposits
Other Liabilities
Compensated Absences
Advances from Other Funds
Bonds Payable, Net
Total Noncurrent Liabilities
Total Liabilities
Deferred Inflow of Resources
Grants
Net Position
Net Investment in Capital Assets
Unrestricted
Total Net Position
Total Liabilities, Deferred Inflows of
Resources and Net Position
Aquatic
Public Utilities Civic Arena Facility
$ 72,815
$ 22,871 $
2,048
319,229
62,067
4,952
76,366
-
9,800
-
25,600
-
144,678
3,077
6
455,879
55,172
9,946
26,752
1,068,967
168,787
133,959 - -
2,194,500 -
133,959 2,194,500 -
1,202,926 2,363,287 26,752
404 202
164,382,294
4,445,389
2,731,572
39,013,941
(1,846,826)
1,294,249
203,396,235
2,598,563
4,025,821
$ 204,599,161 $ 4,962,254 $ 4,052,775
The Notes to the Financial Statements are an integral part of this statement. 42
AccessEagan
Community (Fiber Total Internal
Center Infrastructure) Total Service Funds
$ 38,784
$ 221
$ 136,739
$ (4)
27,304
8,358
421,910
16,550
-
-
86,166
-
88,245
-
88,245
-
-
-
25,600
-
6,862
5,619
160,242
12,513
-
-
-
221,377
47,902
-
568,899
-
855,000
-
855,000
-
-
-
-
2,134,250
1,064,097
14,198
2,342,801
2,384,686
-
-
133,959
-
-
-
-
56,579
-
-
-
1,802,939
-
-
2,194,500
-
5,850,551
-
5,850,551
-
5,850,551
-
8,179,010
1,889,518
6,914,648
14,198
10,521,811
4,274,204
808
-
1,414
-
4,488,772
2,107,522
178,155,549
-
3,694,146
54,113
42,209,623
3,144,965
8,182,918
2,161,635
220,365,172
3,144,965
$ 15,098,374
$ 2,175,833
$ 230,888,397
$ 7,419,169
43
(THIS PAGE LEFT BLAND INTENTIONALLY)
44
CITY OF EAGAN
RECONCILIATION OF THE STATEMENT OF NET POSITION -
PROPRIETARY FUNDS - TO THE GOVERNMENT -WIDE STATEMENT
OF NET POSITION - BUSINESS -TYPE ACTIVITIES
December 31, 2014
Total Fund Net Position - Proprietary Funds $ 220,365,172
Amounts reported for business -type activities in the Statement of Net Position
are different because:
The Combined Utility Trunk Capital Projects Fund provides renewal and
replacement resources for utility operations. Therefore, it is included within
business -type activities at the government -wide level. 18,986,137
The Combined Utility Trunk Capital Projects Fund recorded delinquent and
deferred special assessments receivables. In the governmental fund statements,
delinquent and deferred special assessments are not available in the current
period and, therefore, are deferred in the funds. This revenue is recognized when
earned as a business -type activity. 594,289
Total Net Position - Business -Type Activities
$ 239,945,598
The Notes to the Financial Statements are an integral part of this statement. 45
CITY OF EAGAN
STATEMENT OF REVENUES, EXPENSES AND CHANGES
IN FUND NET POSITION - PROPRIETARY FUNDS
For the Year Ended December 31, 2014
OPERATING REVENUES
Service Charges
Connection Permits
Penalties
Sale of Materials and Meter Charges
Facility and Equipment Rental
Program and Admission Revenue
Merchandise Sales
Advertising Revenue
Other Revenue
Total Operating Revenues
OPERATING EXPENSES
Personal Services
Supplies, Repairs and Maintenance
Costs of Merchandise Sales
Other Services and Charges
MCES Disposal Charge
Miscellaneous
Total Operating Expenses
Operating Income (Loss)
before Depreciation
Depreciation Expense
Operating Income (Loss)
NONOPERATING REVENUES (EXPENSES)
Investment Income
Other Interest Earnings
Interest Expense
Gain on Sale of Asset
Property Taxes
Refunds and Reimbursements
Connection Charges
Intergovernmental Revenues
Other Revenues
Total Nonoperating Revenues (Expenses)
Income (Loss) before Capital
Contributions and Transfers
Capital Contributions
Transfers In
Transfers Out
Change in Net Position
NET POSITION
Beginning of Year
End of Year
Public Utilities
Civic Arena
Aquatic Facility
$ 12,782,258
$
$ -
17,432
85,718
77,310
-
-
669,290
12,550
-
273,571
730,862
-
75,825
202,601
-
17,537
-
(10,000)
-
-
12,952,718
1,036,223
946,013
2,524,659
567,148
564,102
553,167
66,395
70,589
-
42,444
96,042
3,084,259
258,794
156,846
4,613,496
-
-
-
-
191
10,775,5 81
934,781
887,770
2,177,137
101,442
58,243
4,267,362
429,406
308,960
(2,090,225)
(327,964)
(250,717)
499,048
4,653
17,463
50,754
-
-
-
(1,451)
22,661
64,239
544,228
-
-
66,786
808
404
989,363
438
848
2,237,079
4,448
18,715
146,854
(323,516)
(232,002)
466,764
50,000
(2,743,492)
(2,129,874)
(273,516)
(232,002)
205,526,109
2,872,079
4,257,823
$ 203,396,235
$ 2,598,563
$ 4,025,821
The Notes to the Financial Statements are an integral part of this statement. 46
- - 516,764
284,710 1,000,000 1,284,710
- - (2,743,492)
543,845 802,973 (1,288,574) (168,821)
7,639,073 1,358,662 221,653,746 3,313,786
$ 8,182,918 $ 2,161,635 $ 220,365,172 $ 3,144,965
47
AccessEagan
Community
(Fiber
Internal Service
Center
Infrastructure)
Total
Funds
$
$
$ 12,782,258
$ 8,949,484
17,432
-
85,718
77,310
324,009
10,146
1,015,995
818,288
-
1,822,721
105,806
384,232
-
-
17,537
113,238
7,472
110,710
-
1,361,341
17,618
16,313,913
8,949,484
1,122,376
3,811
4,782,096
8,389,767
71,181
4,894
766,226
-
49,170
-
187,656
-
362,921
81,150
3,943,970
823,261
-
-
4,613,496
-
-
-
191
-
1,605,648
89,855
14,293,635
9,213,028
(244,307)
(72,237)
2,020,278
(263,544)
531,108
124,790
5,661,626
(775,415)
(197,027)
(3,641,348)
(263,544)
40,647
561,811
94,723
-
50,754
-
(183,508)
(184,959)
-
22,661
1,111,996
1,111,996
-
-
64,239
-
-
544,228
-
1,615
69,613
-
63,800
1,054,449
-
1,034,550
3,294;792
94,723
259,135
(197,027)
(346,556)
(168,821)
- - 516,764
284,710 1,000,000 1,284,710
- - (2,743,492)
543,845 802,973 (1,288,574) (168,821)
7,639,073 1,358,662 221,653,746 3,313,786
$ 8,182,918 $ 2,161,635 $ 220,365,172 $ 3,144,965
47
(THIS PAGE LEFT BLANK INTENTIONALLY)
CITY OF EAGAN
RECONCILIATION OF THE STATEMENT OF REVENUES,
EXPENSES AND CHANGES IN FUND NET POSITION TO THE
STATEMENT OF ACTIVITIES - BUSINESS -TYPE ACTIVITIES
For the Year Ended December 31, 2014
Change in Net Position - Proprietary Funds $ (1,288,574)
Amounts reported for governmental activities in the Statement of Activities
are different because:
Recognized current year activity from the Combined Utility Trunk Capital
Projects Fund with the business -type activities. 409,275
Delinquent and deferred special assessments from the Combined Utility
Trunk Capital Projects Fund are recognized when received in the
governmental funds, but recognized when assessed with the
business -type activities. (16,046)
Change in Net Position - Business -Type Activities $ (895,345)
The Notes to the Financial Statements are an integral part of this statement. 49
CITY OF EAGAN
STATEMENT OF CASH FLOWS - PROPRIETARY FUNDS
For the Year Ended December 31, 2014
CASH FLOWS - OPERATING ACTIVITIES
Receipts from Customers and Users
Receipts from Internal Services Provided
Other Nonoperating Revenues
Payments to Suppliers
Payments to Employees
Payments to Benefits on Behalf of Employees
Net Cash Flows - Operating Activities
CASH FLOWS - NONCAPITAL FINANCING
ACTIVITIES
Transfer from Other Funds
Transfer to Other Funds
Proceeds from (Payments on) Advances to
Other Funds
Proceeds from Connection Charges
Net Cash Flows - Noncapital Financing
Activities
CASH FLOWS - CAPITAL AND RELATED
FINANCING ACTIVITIES
Acquisition and Construction of Capital Assets
Principal Paid on Capital Debt
Interest Paid on Capital Debt
Interest Received on Special Assessments
Property Taxes Received for Debt Service
Proceeds from Disposal of Capital Assets
Net Cash Flows - Capital and Related
Financing Activities
CASH FLOWS - INVESTING ACTIVITIES
Interest and Dividends Received
Net Change in Cash and Cash Equivalents
CASH AND CASH EQUIVALENTS
January 1
Business -Type Activities - Enterprise Funds
(2,743,492) - -
(13,624,127) (35,300) -
544,228 - -
(15,823,391) (35,300) -
(2,628,093) (160,754) (99,960)
- (1,451) -
50,754 - -
132,668 2,856 -
(2,444,671) (159,349) (99,960)
548,176 5,379 19,337
(14,989,803) 14,716 (23,568)
33,107,100 466,520 1,342,270
December 31 $ 18,117,297 $ 481,236 $ 1,318,702
The Notes to the Financial Statements are an integral part of this statement. 50
Aquatic
Public Utilities
Civic Arena
Facility
$ 13,089,590
$ 1,096,485
$ 949,938
1,120,388
1,246
1,252
(8,955,191)
(328,411)
(330,638)
(2,524,704)
(565,334)
(563,497)
2,730,083
203,986
57,055
(2,743,492) - -
(13,624,127) (35,300) -
544,228 - -
(15,823,391) (35,300) -
(2,628,093) (160,754) (99,960)
- (1,451) -
50,754 - -
132,668 2,856 -
(2,444,671) (159,349) (99,960)
548,176 5,379 19,337
(14,989,803) 14,716 (23,568)
33,107,100 466,520 1,342,270
December 31 $ 18,117,297 $ 481,236 $ 1,318,702
The Notes to the Financial Statements are an integral part of this statement. 50
Business -Type Activities - Enterprise Funds
(175,227)
(3,101,786)
AccessEagan
(840,000)
-
Community
(Fiber
(220,187)
Total Internal
Center
Infrastructure)
Total
Service Funds
$ 1,368,447
$ 17,642
$ 16,522,102
$ -
-
-
-
8,947,139
65,415
-
1,188,301
-
(488,342)
(76,974)
(10,179,556)
(804,626)
(1,116,982)
(3,590)
(4,774,107)
(2,079,583)
-
-
-
(5,990,464)
(171,462)
(62,922)
2,756,740
72,466
284,710 1,000,000 1,284,710 -
- - (2,743,492) -
(705,054) (14,364,481) -
- - 544,228 -
284,710 294,946 (15,279,035) -
(37,752)
(175,227)
(3,101,786)
-
(840,000)
-
(840,000)
-
(220,187)
-
(221,638)
-
-
-
50,754
-
1,112,085
-
1,112,085
-
26,444
1,514
163,482
-
40,590
(173,713)
(2,837,103)
-
45,746
-
618,638
104,239
199,584
58,311
(14,740,760)
176,705
3,655,612
-
38,571,502
7,208,040
$ 3,855,196
$ 58,311
$ 23,830,742
$ 7,384,745
(Continued)
51
CITY OF EAGAN
STATEMENT OF CASH FLOWS - PROPRIETARY FUNDS
For the Year Ended December 31, 2014
RECONCILIATION OF OPERATING LOSS TO
NET CASH FLOWS - OPERATING ACTIVITIES
Operating Loss
Adjustments to Reconcile Operating Loss to
Net Cash Flows - Operating Activities:
Depreciation Expense
Other Nonoperating Revenue
Accounts Receivable
Intergovermnental Receivables
Special Assessments Receivable
Prepaid Items
Other Assets
Customer Deposits
Accounts Payable
Contracts Payable
Wages, Salaries and Compensation Payable
Net OPEB Asset/Payable
Deferred Revenue
Intergovernmental Payables
Other Liabilities
Total Adjustments
Net Cash Flows - Operating Activities
NONCASH INVESTING, CAPITAL AND
FINANCING ACTIVITIES
Contributions of Capital Assets from
Private Developers
Governmental Funds
Total Noncash Investing, Capital and
Financing Activities
Business -Type Activities - Enterprise Funds
Aquatic
Public Utilities Civic Arena Facility
$ (2,090,225) $ (327,964) $ (250,717)
4,267,362
429,406
308,960
1,120,388
1,246
1,252
(122,497)
(1,218)
-
8,350
45,050
-
103,666
-
-
176
(2,915)
262
-
1,451
-
104,615
-
-
(68,998)
39,920
(7,233)
52,881
-
-
3,645
2,211
578
(3,690)
(397)
27
42,738
16,430
3,925
(688,328)
766
1
4,820,308
531,950
307,772
$ 2,730,083
$ 203,986
$ 57,055
$ 29,640
$ 50,000
$ -
437,124
-
-
$ 466,764
$ 50,000
$ -
The Notes to the Financial Statements are an integral part of this statement. 52
Business -Type Activities - Enterprise Funds
AccessEagan
Community (Fiber Total Internal
Center Infrastructure) Total Service Funds
$ (775,415) $ (197,027) $ (3,641,348) $ (263,544)
531,108
124,790
5,661,626
-
65,415
-
1,188,301
-
5,181
24
(118,510)
(2,345)
2,192
-
55,592
-
-
-
103,666
-
332
-
(2,145)
5,698
-
-
1,451
-
-
-
104,615
-
(6,111)
3,451
(38,971)
(1,387)
-
-
52,881
-
6,189
221
12,844
323,187
(795)
-
(4,855)
-
(267)
-
62,826
-
670
5,619
(681,272)
(3,761)
39
-
39
14,618
603,953
134,105
6,398,088
336,010
$ (171,462)
$ X62,9221
$ 2,756,740
$ 72,466
$ - $ - $ 79,640 $ -
437,124 -
$ - $ - $ 516,764 $ -
53
CITY OF EAGAN
STATEMENT OF FIDUCIARY NET POSITION
December 31, 2014
ASSETS
Cash and Investments
Minnesota State Board of Investments
Internal Equity Pool
Restricted Cash
Other Receivables
Accrued Interest Receivable
Due from Other Governments
Other Assets
Total Assets
LIABILITIES
Accounts Payable
Due to Other Governments
Total Liabilities
NET POSITION
Held in Trust for OPEB
OPEB Trust
Fund
Dakota County
Drug Task Force
Agency Fund
$ 162,615
12,881,863 -
- 461,763
- 1,688
- 1,159
- 113,779
- 2,905
$ 12,881,863 $ 743,909
$ 731,784
12,125
743,909
$ 12,881,863 $ -
STATEMENT OF CHANGES IN FIDUCIARY NET POSITION
For the Year Ended December 31, 2013
ADDITIONS
Investment Income
Net Appreciation in Fair Value of Investments
Less Investment Activity Expense
Net Investment Earnings
Change in Net Position
NET POSITION
Beginning of Year
End of Year
OPEB Trust
Fund
$ 1,553,959
(1,182)
1,552,777
1,552,777
11,329,086
$ 12,881,863
The Notes to the Financial Statements are an integral part of this statement. 54
CITY OF EAGAN
NOTES TO THE FINANCIAL STATEMENTS
December 31, 2014
NOTE 1— SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A. Reporting Entity
The City of Eagan (the "City") is a statutory city governed by an elected mayor and four council
members. The accompanying financial statements present the government entities for which the
government is considered to be financially accountable.
The financial statements present the City and its component units. The City includes all funds,
organizations, institutions, agencies, departments and offices that are not legally separate from such.
Component units are legally separate organizations for which the elected officials of the City are
financially accountable and are included within the basic financial statements of the City because of the
significance of their operational or financial relationships with the City.
The City is considered financially accountable for a component unit if it appoints a voting majority of
the organization's governing body and it is able to impose its will on the organization by significantly
influencing the programs, projects, activities or level of services performed or provided by the
organization or there is a potential for the organization to provide specific financial benefits to or impose
specific financial burdens on, the City.
As a result of applying the component unit definition criteria above, certain organizations have been
defined and are presented in this report as follows:
Blended Component Units — Reported as if they were part of the City.
Joint Ventures and Jointly Governed Organizations — The relationship of the City with the entity is
disclosed.
For each of the categories above, the specific entities are identified as follows:
1. Blended Component Unit
Economic Development Authority for the City of Eagan
The Eagan Economic Development Authority (EDA) was created in 2000 by the City to assume the
duties of the former Housing and Redevelopment Authority (HRA) and to provide econo nic
development services to the City. The Eagan EDA is governed by a board currently comprised of the
four City Council Members and the Mayor. The Eagan EDA is a legally separate entity from the
City and is a public body corporate and politic and political subdivision of the state. The Eagan
EDA's financial statements are reported as a part of the primary City government's because the EDA
board is substantively the same as the City Council.
The activity of the Eagan EDA is shown in the Tax Increment Financing (TIF) Capital Projects
Funds in the City's financial statements. No separate financial statements for the Eagan EDA are
issued.
55
CITY OF EAGAN
NOTES TO THE FINANCIAL STATEMENTS
December 31, 2014
NOTE 1— SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A. Reporting Entity (Continued)
2. Joint Ventures and Jointly Governed Organizations
The City has several agreements with governmental and other entities which provide reduced costs,
better service and additional benefits to the participants. These programs, which the City participates
in, are listed below and amounts recorded within the current year financial statements are disclosed.
Minnesota Valley Transit Authority (a Jointly Governed Organization)
The Cities of Eagan, Apple Valley, Burnsville, Rosemount and Savage, as equal participants, formed
the Minnesota Valley Transit Authority (the "Authority"). The purpose of the Authority is to
coordinate public transit service for the five communities. The Authority is governed by an eight
member board comprised of representatives of member cities. The Authority is not fiscally
dependent on the City.
There were minimal transactions between the City and the Authority in 2014. Complete financial
statements for the Authority can be obtained at the City's Municipal Center.
LOGIS (a Jointly Governed Organization)
This consortium of approximately 28 government entities provides computerized data processing and
support services to its members. LOGIS is legally separate from the City, as the City does not
appoint a voting majority of the board and the consortium is fiscally independent of the City. During
2014, the City expended $ 612,887 to LOGIS for services provided. This amount is recorded as
expenditures of the General Fund.
Dakota Communications Center
Area cities have entered into a joint powers agreement to form the Dakota Communications Center
(DCC), a county -wide public safety answering and communications center. See related disclosures
in Note 6.
B. Government -Nide and Fund Financial Statements
The government -wide financial statements (i.e., the Statement of Net Position and the Statement of
Activities) report information on all of the nonfrduciary activities of the City. The fiduciary funds are
only reported in the Statement of Fiduciary Net Position and the Statement of Changes in Fiduciary Net
Position at the fund financial statement level. Governmental activities, which normally are supported by
taxes and intergovernmental revenues, are reported separately from business -type activities, which rely
to a significant extent on fees and charges for support.
56
CITY OF EAGAN
NOTES TO THE FINANCIAL STATEMENTS
December 31, 2014
NOTE 1— SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
B. Government -Wide and Fund Financial Statements (Continued)
The Statement of Activities demonstrates the degree to which the direct expenses of a given function or
segment is offset by program revenues. Direct expenses are those that are clearly identifiable with a
specific function or segment. Interest on general long-term debt is considered an indirect expense and is
reported separately in the Statement of Activities. Program revenues include 1) charges to customers or
applicants who purchase, use or directly benefit from goods, services or privileges provided by a given
function or segment and 2) grants and contributions that are restricted to meeting the operational or
capital requirements of a particular function or segment. Taxes and other items not properly included
among program revenues are reported instead as general revenues. Internally dedicated revenues are
reported as general revenues rather than program revenues.
Separate financial statements are provided for governmental funds and proprietary funds. Major
individual governmental funds and major individual enterprise funds are reported as separate columns in
the fund financial statements.
The Dakota County Drug Task Force and Dakota County Drug Task Force Equipment Agency Funds are
presented in the fiduciary fund financial statement. Since, by definition, these assets are being held for
the benefit of a third party (other local governments, private parties, etc.) and cannot be used to address
activities or obligations of the City, these Funds are not incorporated into the government -wide
statements.
C. Measurement Focus, Basis of Accounting and Financial Statement Presentation
The government -wide financial statements are reported using the economic resources measurement
focus and the accrual basis of accounting, as are the proprietary fund and fiduciary fund financial
statements. Revenues are recorded when earned and expenses are recorded when a liability is incurred,
regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for
which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility
requirements imposed by the provider have been met.
Governmental fund financial statements are reported using the current financial resources measurement
focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both
measurable and available. Revenues are considered to be available when they are collectible within the
current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the
City considers revenues to be available if they are collected within 60 days of the end of the current
period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting.
However, debt service expenditures, as well as expenditures related to compensated absences and claims
and judgments, are recorded only upon when payment is due.
57
CITY OF EAGAN
NOTES TO THE FINANCIAL STATEMENTS
December 31, 2014
NOTE 1— SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
C. Measurement Focus, Basis of Accounting and Financial Statement Presentation (Continued)
Property taxes, franchise taxes, licenses and interest associated with the current period are all
considered to be susceptible to accrual and so have been recognized as revenues of the current period.
Only the portion of special assessments receivable due within the current period is considered to be
susceptible to accrual as revenue of the current period. Street construction aid from the Minnesota
Department of Transportation is recognized as revenue in the year the funds are appropriated to the
City. All other revenue items are considered to be measurable and available only when cash is received
by the City.
Description of Funds:
Major Governmental Funds:
General Fund — This Fund is the City's primary operating fund. It accounts for all financial resources
of the general government, except those required to be accounted for in another fund.
Iinprovement Bonds — Debt Service Fund — This Fund accounts for debt associated with various
improvement projects throughout the City.
Combined Utility Trunk — Capital Projects Fund— This Fund accounts for costs associated with
maintenance, renewal and replacement of the City's water, sewer and storrn sewer infrastructure.
Major Street— Capital Projects Fund— This Fund accounts for costs associated with maintenance,
renewal and replacement of City streets.
Cedar Grove Highway 13 Tax Increment— Capital Projects Fund— This Fund accounts for costs
associated with constructing or acquiring assets related to the TIF District.
Revolving Improvement Construction — This Fund accounts for costs associated with improvement
projects throughout the City.
Proprietary Funds:
Public Utilities Fund — This Fund accounts for the operations of the City's water, sanitary sewer,
street lighting and storm drainage/water quality utilities.
Civic Arena Fund — This Fund accounts for the activities of the City's arena operations.
Aquatic Facility Fund — This Fund accounts for the activities of the City's Cascade Bay Water Park.
Community Center Fund — This Fund accounts for the operation of the City's Community Center.
AccessEagan (Fiber Infrastructure) Fund — This Fund accounts for the operation of the City's
AccessEagan (Fiber Infrastructure).
CITY OF EAGAN
NOTES TO THE FINANCIAL STATEMENTS
December 31, 2014
NOTE I — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
C. Measurement Focus, Basis of Accounting and Financial Statement Presentation (Continued)
Description of Funds: (Continued)
Internal Service Funds:
Benefit Accrual Fund — This Fund accounts for the City's vacation and sick pay liabilities.
Risk Management Fund — This Fund accounts for the City's commercial insurance activity.
Workers' Compensation Self -Insurance Fund — This Fund accounts for the City's workers'
compensation self-insurance activity.
Fiduciary Funds:
OPEB Trust Fund — This Fund is used to account for the financial resources held by the City in a
trustee capacity to be used by the City to pay OPEB benefits to employees.
Dakota County Drug Task Force Agency Fund — This Fund accounts for the amounts related to the
task force held by the City in a strictly custodial capacity.
Dakota County Drug Task Force Equipment Agency Fund — This Fund accounts for the amounts
related to the task force's equipment fund held by the City in a strictly custodial capacity.
As a general rule, the effect of interfund activity has been eliminated from the government -wide
financial statements. Exceptions to this general rule are charges between the City's Public Utilities Fund
and various other functions of the City. Elimination of these charges would distort the direct costs and
program revenues reported for the various functions concerned.
Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating
revenues and expenses generally result from providing services and producing and delivering goods in
connection with a proprietary fund's principal ongoing operations. The principal operating revenues of
the enterprise funds are charges to customers for sales and services. Operating expenses for enterprise
funds include the cost of sales and services, administrative expenses and depreciation on capital assets.
All revenues and expenses not meeting this definition are reported as nonoperating revenues and
expenses.
When both restricted and unrestricted resources are available for use, it is the City's policy to use
restricted resources first, then unrestricted resources as they are needed.
59
CITY OF EAGAN
NOTES TO THE FINANCIAL STATEMENTS
December 31, 2014
NOTE 1— SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
D. Assets, Deferred Outflows, Liabilities, Deferred Inflows and Net Position or Equity
1. Deposits and Investments
City Funds
The City's cash is considered to be cash on hand, demand deposits and short-term investments with
original maturities of three months or less from the date of acquisition.
The City addresses custodial credit risk by having the authority from the City Council to maintain
deposits with various financial institutions that are members of the Federal Reserve System. As
required by Minnesota Statutes, any of the City's deposits are to be protected by $ 250,000 of federal
depository insurance and pledged collateral. The market value of pledged collateral must equal
110% of the deposits not covered by insurance or bonds.
Minnesota Statutes authorizes the City to invest in obligations of the U.S. Treasury, agencies and
instrumentalities, shares of investment companies whose only investments are in the aforementioned
securities, obligations of the State of Minnesota or its municipalities, certificates of deposit, bankers'
acceptances, future contracts, repurchase and reverse repurchase agreements and commercial paper
of the highest quality with a maturity of no longer than 270 days and in the Minnesota Municipal
Investment Pool.
The Minnesota Municipal Investment Pool is regulated by Minnesota Statutes and the Board of
Directors of the League of Minnesota Cities and is an external investment pool not registered with
the Securities Exchange Commission (SEC) that follows the same regulatory rules of the SEC under
Rule 2.a.7. The fair value of the position in the pool is the same as the value of the pool shares.
Investments for the City are stated at fair value.
Credit Risk: This is the risk that an issuer or other counterparty to an investment will not fulfill its
obligations. Minnesota Statutes 118A.04-05 limits investments that are in the top two ratings issued
by nationally recognized statistical rating organizations. The City's investment policy limits its
investments to those specified in these Statutes.
Concentration of Credit Risk: This is the risk of loss attributed to the magnitude of a city's
investment in a single issuer. The City's investment policy addresses concentration of credit risk by
diversifying its investments by security type not to exceed maximum holdings percentage. The
maximum holdings percentages range from 5% for repurchase agreements to 100% for U.S. Treasury
obligations and governmental agency and instrumentality securities.
Interest Rate Risk: This is the risk that changes in interest rates will adversely affect the fair value of
an investment. As a means of limiting its exposure to fair value losses arising from rising interest
rates, the City's investment policy states the City will not invest in securities maturing more than 10
years from the date of purchase.
60
CITY OF EAGAN
NOTES TO THE FINANCIAL STATEMENTS
December 31, 2014
NOTE 1— SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
D. Assets, Deferred Outflows, Liabilities, Deferred Inflows and Net Position or Equity
(Continued)
1. Deposits and Investments (Continued)
OPEB Trust Fund
These fiinds represent investments administered by the City's OPEB Trust Fund investment
managers. As of December 31, 2014, they were comprised of Minnesota State Board of Investments.
Minnesota Statutes authorize the OPEB Trust Fund to invest in obligations of the U.S. Treasury,
agencies and instrumentalities, shares of investment companies whose only investments are in the
aforementioned securities, obligations of the State of Minnesota or its municipalities, bankers'
acceptances, future contracts, corporate bonds, common stock and foreign stock of the highest quality,
mutual funds, repurchase and reverse agreements, commercial paper of the highest quality with a
maturity no longer than 270 days and in the State Board of Investments. Investments are stated at fair
value.
The Trust Policy states that with respect to assets of an OPEB trust, investments are limited to
investments authorized under Minnesota Statutes Chapter 118A or Sec. 356A.06, Subd. 7, including
shares of MN Trust, or as further prescribed by the City's GASB Statement No. 45 Investment Policy.
2. Receivables and Payables
Activity between funds that are representative of lending/borrowing arrangements outstanding at the
end of the year are referred to as either "due to/from other funds" (i.e., the current portion of
interfund loans) or "advances to/from other funds" (i.e., the noncurrent portion of interfund loans).
All other outstanding balances between funds are reported as "due to/from other funds". Any
residual balances outstanding between the governmental activities and business -type activities are
reported in the government -wide financial statements as "internal balances."
All trade and property tax receivables are shown at a gross amount since both are assessable to the
property taxes and are collectible upon the sale of the property.
The City levies its property tax for the subsequent year during the month of December. December 28
is the last day the City can certify a tax levy to the County Auditor for collection the following year.
Such taxes become a lien on January 1 and are recorded as receivables by the City at that date. The
property tax is recorded as revenue when it becomes measurable and available. Dakota County is the
collecting agency for the levy and remits the collections to the City three times a year. The tax levy
notice is mailed in March with the first half of the payment due on May 15 and the second half due
on October 15. Taxes not collected as of December 31 each year are shown as delinquent taxes
receivable.
61
CITY OF EAGAN
NOTES TO THE FINANCIAL STATEMENTS
December 31, 2014
NOTE 1— SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
D. Assets, Deferred Outflows, Liabilities, Deferred Inflows and Net Position or Equity
(Continued)
2. Receivables and Payables (Continued)
The County Auditor prepares the tax list for all taxable property in the City, applying the applicable
tax rate to the tax capacity of individual properties, to arrive at the actual tax for each property. The
County Auditor also collects all special assessments, except for certain prepayments paid directly to
the City.
The County Auditor submits the list of taxes and special assessments to be collected on each parcel
of property to the County Treasurer in January of each year.
3. Inventory and Prepaid Items
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as
prepaid items in both government -wide and fund financial statements. Prepaid items are reported
using the consumption method and recorded as expenditures/expenses at the time of consumption.
Inventory is valued at cost using the first -in, first -out (FIFO) method. Inventories of governmental
funds are recorded as expenditures when consumed rather than when purchased.
Inventory — land held for resale represents land owned by the City with the intent to sell to
developers. This land is recorded at the lesser of historical cost or expected net realizable value.
4. Capital Assets
Capital assets, which include property, plant, equipment, infrastructure assets (e.g., roads, sidewalks
and similar items) and intangible assets, are reported in the applicable governmental or business -type
activities columns in the government -wide financial statements. Capital assets are defined by the
City as assets with an initial, individual cost of more than $ 5,000 and an estimated useful life in
excess of two years. Such assets are recorded at historical cost. Donated capital assets are recorded
at estimated fair market value at the date of donation.
The costs of normal maintenance and repairs that do not add to the value of the asset or materially
extend assets lives are not capitalized.
Property, plant and equipment of the City are depreciated using the straight-line method over the
estimated useful lives as listed on the following page.
62
CITY OF EAGAN
NOTES TO THE FINANCIAL STATEMENTS
December 31, 2014
NOTE 1— SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
D. Assets, Deferred Outflows, Liabilities, Deferred Inflows and Net Position or Equity
(Continued)
4. Capital Assets (Continued)
Assets Years
Utility Distribution Systems
80
Streets
50
Infrastructure
50
Buildings
40
Land Improvements
30
Building Improvements
10-25
Machinery and Equipment
5-10
Mobile Equipment
5-10
Temporary Easements
3-5
5. Deferred Outflows/Inflows of Resources
In addition to assets, the statement of financial position will sometimes report a separate section
for deferred outflows of resources. This separate financial statement element represents a
consumption of net position that applies to a future period(s) and so will not be recognized as an
outflow of resources (expense/expenditure) until that time. The City presents deferred outflows
of resources on the Statement of Net Position and Statement of Net Position - Proprietary Funds
for the deferred charge on refunding. A deferred charge on refunding results from the difference
in the carrying value of refunded debt and its reacquisition price. This amount is deferred and
amortized over the shorter of the life of the refunded or refunding debt.
In addition to liabilities, the statement of financial position and fund financial statements will
sometimes report a separate section for deferred inflows of resources. This separate financial
statement element represents an acquisition of net position that applies to a future period(s) and
so will not be recognized as an inflow of resources (revenue) until that time. The City presents
deferred inflows of resources on the Statement of Net Position and the Governmental Fund
Balance Sheet. The governmental funds report unavailable revenues from four sources: property
taxes, special assessments, notes receivable and grants. These amounts are deferred and
recognized as an inflow of resources in the period that the amounts become available. At the
government -wide level grants received for subsequent years are presented.
63
CITY OF EAGAN
NOTES TO THE FINANCIAL STATEMENTS
December 31, 2014
NOTE 1— SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
D. Assets, Deferred Outflows, Liabilities, Deferred Inflows and Net Position or Equity
(Continued)
6. Compensated Absences
Under the terms of union contracts and personnel policies, the City's employees are granted
vacations in varying amounts depending upon length of service and union contract or employee
classification. All full-time employees accumulate one day of sick leave per month. Some part-time
employees receive prorata benefits. Upon termination, employees are paid for all unused vacation
and, if they have five or more years of service, severance pay is equal to 50% of their unused sick
leave.
Employees who have been with the City for at least five years and who have accrued and maintain a
balance of over 160 hours of sick leave are also allowed to convert accumulated sick leave to
deposits in the City's deferred compensation plans. Deposits in combination with all other payments
to the deferred compensation plans are subject to maximum deferral regulations. Accumulated sick
leave converted to deferred compensation will be paid at half the employee's rate of pay.
Employees who have been with the City for at least five years and who have accrued and maintain a
balance of over 160 hours of sick leave time are allowed to trade accumulated sick leave for cash
reimbursement for approved wellness activities. Accumulated sick leave used for this purpose will
be reimbursed in cash at half the employee's current rate of pay.
The liability for vacation and vested sick leave is recorded in the Benefit Accrual Internal Service
Fund as earned. The Fund's revenues are derived from direct labor charges to other City funds. All
benefits are then paid by the Benefit Accrual Internal Service Fund.
7. Long -Term Obligations
In the government -wide financial statements, and proprietary fund types in the fund financial
statements, long-term debt and other long-term obligations are reported as liabilities in the applicable
governmental activities, business -type activities or proprietary fund type Statement of Net Position.
Bond premiums and discounts, are deferred and amortized over the life of the bonds using the
effective interest method.
In the fund financial statements, governmental fund types recognize bond premiums and discounts,
as well as bond issuance costs, during the current period. The face amount of debt issued is reported
as other financing sources. Premiums received on debt issuances are reported as other financing
sources while discounts on debt issuances are reported as other financing uses. Issuance costs,
whether or not withheld from the actual debt proceeds received, are reported as debt service
expenditures.
64
CITY OF EAGAN
NOTES TO THE FINANCIAL STATEMENTS
December 31, 2014
NOTE 1— SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
D. Assets, Deferred Outflows, Liabilities, Deferred Inflows and Net Position or Equity
(Continued)
S. Fund Equity
a. Classification
In the fund financial statements, governmental funds report fund classifications that comprise a
hierarchy based primarily on the extent to which the City is bound to honor constraints on the
specific purpose for which amounts in those funds can be spent.
® Nonspendable Fund Balance — These are amounts that cannot be spent because they are
not in spendable form.
® Restricted Fund Balance — These are amounts that are restricted to specific purposes
either by a) constraints placed on the use of resources by creditors, grantors, contributors
or laws or regulations of other governments or b) imposed by law through enabling
legislation.
Committed Fund Balance — These are amounts that can only be used for specific purposes
pursuant to constraints imposed by the City Council (highest level of decision making
authority) through resolution, amounts are only released from commitments through
resolution.
® Assigned Fund Balance — These are amounts that are constrained by the City's intent to
be used for specific purposes but are neither restricted nor committed. The City Council
has delegated authority to the Finance Director to assign fund balance under the City's
fund balance policy.
® Unassigned Fund Balance — These are residual amounts in the General Fund not reported
in any other classification. The General Fund is the only fund that can report a positive
unassigned fund balance. Other funds would report a negative unassigned fund balance
should the total of nonspendable, restricted and committed fund balances exceed the total
net resources of that fund.
When both restricted and unrestricted resources are available for use, it is the City's policy to use
restricted resources first, then unrestricted resources as they are needed.
When unrestricted resources are available for use it is the City's policy to use resources in the
following order: committed, assigned and unassigned.
b. Minimum Fund Balance
The City's target General Fund balance is to maintain an unassigned fund balance of 40% to 45%
of the subsequent year's expenditure budget.
CZ
CITY OF EAGAN
NOTES TO THE FINANCIAL STATEMENTS
December 31, 2014
NOTE I — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
D. Assets, Deferred Outflows, Liabilities, Deferred Inflows and Net Position or Equity
(Continued)
9. Net Position
Net position represent the difference between assets and deferred outflows and liabilities and
deferred inflows in the government -wide financial statements. Net investment in capital assets
consists of capital assets, net of accumulated depreciation, reduced by the outstanding balance of any
long-term debt used to build or acquire the capital assets. A reclassification of $ 294,750 was made
between this net position class and unrestricted net position in the total column of the Statement of
Net Position to recognize the portion of debt attributable to capital assets donated from governmental
activities to business -type activities. Net Positions is reported as restricted in the govermnent-wide
financial statement when there are limitations on use through external restrictions imposed by
creditors, grantors or laws or regulations of other governments.
10. Use of Estimates
The preparation of financial statements in conformity with accounting principles generally accepted
in the United States of America requires management to make estimates and assumptions that affect
the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the
date of the financial statements. Estimates also affect the reported amounts of revenue and
expenditures/expense during the reporting period. Actual results could differ from those estimates.
NOTE 2 — STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY
A. Budgetary Information
Budgetary information budgets are adopted on a basis consistent with accounting principles generally
accepted in the United States of America. Annual appropriated budgets are adopted for the General
Fund and Special Revenue Funds with the exception of the Police Forfeiture Fund, Drug Task Force
Grant and Cedar Grove Parking Garage Funds. Budgets are also adopted for the Park System
Development and Renewal & Replacement, Equipment Revolving, General Facilities Renewal and Fire
Apparatus Revolving Capital Projects Funds. A separate budget report is issued at the beginning of each
year.
Budgeted amounts presented include the originally adopted budget and final amended budget approved
by the City Council. The City does not use encumbrances. Budgeted expenditure appropriations lapse
at year-end.
66
CITE' OF EAGAN
NOTES TO THE FINANCIAL STATEMENTS
December 31, 2014
NOTE 2 — STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY
A. Budgetary Information (Continued)
The City follows these procedures in establishing the budgetary data reflected in the financial
statements:
1. The City Administrator submits to the City Council, a proposed operating budget for the year
commencing the following January 1. The budget includes proposed expenditures and the means
of financing them.
2. Public hearings are conducted to obtain taxpayer comments.
3. The budget is legally enacted through City Council action.
4. Expenditures may legally exceed budgeted appropriations at the fund level through City Council
action. Also, the City Council may authorize transfers of budgeted amounts between
departments within any fund.
5. Formal budgetary integration is employed as a management control device during the year for the
General and Special Revenue Funds with the exception of the Police Forfeiture and Drug Task
Force Grant and Cedar Grove Parking Garage Special Revenue Funds. Formal budgetary
integration is not employed for Debt Service Funds because effective budgetary control is
alternatively achieved through general obligation (G.0) bond indenture provisions. Budgetary
control for Capital Projects Funds is accomplished through the use of project controls, with the
exception of the Park System Development and Renewal & Replacement, Equipment Revolving,
General Facilities Renewal and Fire Apparatus Revolving Funds, which are budgeted.
6. The legal level of budgetary control is at the department level for the General Fund and at the
fund level for all other budgeted funds. Also inherent in this controlling function is the
management philosophy that the existence of a particular item or appropriation in the approved
budget does not automatically mean that it will be spent. The budget process has flexibility in
that, where need has been properly demonstrated, an adjustment can be made within the
department budget by the City Administrator or between departments by the City Council.
67
CITY OF EAGAN
NOTES TO THE FINANCIAL STATEMENTS
December 31, 2014
NOTE 2 — STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY
B. Excess of Expenditures Over Appropriations
Special Revenue Funds:
Cable TV Franchise Fees - 100
Eagan TV 542,900 628,730
Minnesota Investment Fund
Revolving Loan 45,900 45,927
Capital Projects Funds:
Equipment Revolving Fund 1,170,600 1,229,949
Fire Apparatus Revolving 25,000 394,049
C. Deficit Fund Equity
Special Revenue Fund:
Cedar Grove Parking Garage $ 36,447
Debt Sei vice Funds:
Improvement Bonds 3,546,788
Capital Projects Funds:
Appropriations
Expenditures
General Fund:
Revolving Improvement Construction
5,646,677
Administration
$ 527,300
$ 543,362
Communications
525,300
534,995
Inspections
1,216,400
1,222,690
Public Works Engineering
1,184,400
1,226,264
Central Services Maintenance
600,700
606,146
Government Buildings
705,000
734,988
Special Revenue Funds:
Cable TV Franchise Fees - 100
Eagan TV 542,900 628,730
Minnesota Investment Fund
Revolving Loan 45,900 45,927
Capital Projects Funds:
Equipment Revolving Fund 1,170,600 1,229,949
Fire Apparatus Revolving 25,000 394,049
C. Deficit Fund Equity
Special Revenue Fund:
Cedar Grove Parking Garage $ 36,447
Debt Sei vice Funds:
Improvement Bonds 3,546,788
Capital Projects Funds:
Cedar Grove Highway 13 Tax Increment
27,376,352
Revolving Improvement Construction
5,646,677
Highway 55/Blue Gentian (2-5) Tax Increment
55,379
Highway 55/Grand Oaks (2-4) Tax Increment
107,088
Southeast Eagan Tax Increment
24,921
Cedar Bluffs Housing Improvement District
106,210
Meadowlark Ridge Housing Improvement District
556,062
Old Town Hall Replacement Project
73,889
CITY OF EAGAN
NOTES TO THE FINANCIAL STATEMENTS
December 31, 2014
NOTE 2 — STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY
B. Excess of Expenditures Over Appropriations (Continued)
The deficit in the Debt Service Funds will be resolved through fiiture transfers and levies. Deficit
balances in the Tax Increment Funds will be eliminated through future tax increment collections. Cedar
Grove Parking Garage Fund deficits will be eliminated through future revenues.
NOTE 3 — DEPOSITS AND INVESTMENTS
A. Deposits
As of December 31, 2014, the City was not exposed to custodial credit risk because deposits were fully
collateralized. The City had deposits of $ 11,903,741 as of December 31, 2014. The City's book
balance for cash as of December 31, 2014 was $ 11,815,416.
B. Investments
As of December 31, 2014, the City's governmental funds had the following investments and maturities:
Investment Type
U.S. Agencies
Certificates of Deposit
Money Market
Total
Fair Less than
Value One Year
$ 41,746,428
13,690,328
6,948,845
$ 62,385,601
6,477,804
N/A
Investment Maturities
1-5 Years 6-10 Years
$ 34,688,388 $ 7,058,040
7,212,524 -
N/A N/A
Credit Risk: The City's investments in U.S. Agency Securities are rated AA+ or higher by Standard &
Poor's (S&P). The other investments held at year-end are not rated.
Concentration of Credit Risk: The City's investments follow its investment policy in terns of
concentration of credit risk. The following investments are over 5% of total investments:
Investment Class
Federal Home Loan Bank
Federal Home Loan Mortgage Corporation
Federal National Mortgage Association
Percentage of
Total Investments
15.3%
12.0%
20.6%
CITY OF EAGAN
NOTES TO THE FINANCIAL STATEMENTS
December 31, 2014
NOTE 3 — DEPOSITS AND INVESTMENTS
B. Investments (Continued)
OPEB Trust Fund
As of December 31, 2014, the City's OPEB Trust Fund had the following investments and maturities.
Investment Maturities
Fair Less than
Investment Type Value One Year 1-5 Years 6-10 Years
Minnesota Internal Equity Pool $ 12,881,863 N/A N/A N/A
Credit Risk: Investments in the Minnesota Internal Equity Pool are not rated.
Concentration of Credit Risk: The OPEB Trust Fund investments are not subject to concentration of
credit risk.
The following is a summary of total deposits and investments:
City Governmental Funds:
Deposits (Note 3.A.) $ 11,815,416
Petty Cash 17,075
Investments (Note 3.B.) 62,385,601
OPEB Trust Fund:
Investments (Note 3.B.) 12,881,863
Total Deposits and Investments $ 872099,955
Deposits and investments are presented in the December 31, 2014 basic financial statements as follows:
Statement of Net Position:
Cash and Investments $ 73,593,714
Statement of Fiduciary Net Position:
OPEB Trust Fund:
Cash and Investments 12,881,863
Dakota County Drug Task Force Agency Funds:
Cash and Investments 624,378
Total Deposits and Investments $ 87,099,955
70
CITY OF EAGAN
NOTES TO THE FINANCIAL STATEMENTS
December 31, 2014
NOTE 4 — CAPITAL ASSETS
Capital asset activity for the year ended December 31, 2014 was as follows:
71
Beginning
Ending
Balance
Increases
Decreases
Balance
Govermnental Activities:
Capital Assets not being
Depreciated:
Land
$ 29,139,151
$ 907,007
$ -
$ 30,046,158
Infrastructure Land
40,785,465
-
-
40,785,465
Permanent Easements
1,959,010
-
-
1,959,010
Sculptures and Monuments
89,179
-
-
89,179
Construction in Progress
10,419,218
705,936
10,381,516
743,638
Total Capital Assets not
being Depreciated
82,392,023
1,612,943
10,381,516
73,623,450
Capital Assets being
Depreciated:
Buildings
24,830,034
19,811,458
-
44,641,492
Infrastructure and
TemporaiyEasements
103,106,104
6,855,302
-
109,961,406
Improvements Other
than Buildings
16,796,358
1,046,902
12,200
17,831,060
Machinery and Equipment
20,218,314
1,771,888
1,475,575
20,514,627
Total Capital Assets
being Depreciated
164,950,810
29,485,550
1,487,775
192,948,585
Less Accumulated
Depreciation for:
Buildings
10,192,918
1,122,276
-
11,315,194
Infrastructure and
Temporary Easements
41,758,620
3,762,108
-
45,520,728
Improvements Other
than Buildings
8,031,344
610,703
12,200
8,629,847
Machinery and Equipment
13,120,448
1,524,427
764,290
13,880,585
Total Accumulated
Depreciation
73,103,330_
7,019,514
776,490
79,346,354
Total Capital Assets
being Depreciated, Net
91,847,480
22,466,036
711,285
113,602,231
Governmental Activities
Capital Assets, Net
$ 174,239,504
$ 24,078,979
$ 11,092,801
$ 187,225,681
71
CITY OF EAGAN
NOTES TO THE FINANCIAL STATEMENTS
December 31, 2014
NOTE 4 — CAPITAL ASSETS
Business -Type Activities:
Capital Assets not being
Depreciated:
Land
Permanent Easements
Construction in Progress
Total Capital Assets not
being Depreciated
Capital Assets being
Depreciated:
Buildings and Improvements
Infrastructure and
Temporary Easements
Machinery and Equipment
Total Capital Assets
being Depreciated
Less Accumulated
Depreciation for:
Buildings and Improvements
Infrastructure and
Temporary Easements
Machinery and Equipment
Total Accumulated
Depreciation
Total Capital Assets
being Depreciated, Net
Business -Type Activities
Capital Assets, Net
Beginning Ending
Balance Increases Decreases Balance
$ 1,638,054 $ - $ - $ 1,638,054
326,301 - - 326,301
120,975 93,040 120,974 93,041
2,085,330 93,040 120,974 2,057,396
34,640,429 370,962 29,981 34,981,410
234,649,094 1,415,029 - 236,064,123
7,734,166 1,739,515 258,950 9,214,731
277,023,689 3,525,506 288,931 280,260,264
13,224,464 1,292, 974 12,992 14, 504,446
73,480,345 3,751,311 - 77,231,656
5,359,211 617,341 256,094 5,720,458
92,064,020 5,661,626 269,086 97,456,560
184,959,669 (2,136,120) 19,845 182,803,704
$ 187,044,999 $ (2,043,080) $ 140,819 $ 184,861,100
72
CITY OF EAGAN
NOTES TO THE FINANCIAL STATEMENTS
December 31, 2014
NOTE 4 — CAPITAL ASSETS
Depreciation expense was charged to functions/programs of the City as follows:
Governmental Activities:
General Government $ 533,709
Public Safety 1,015,498
Public Works 4,636,418
Parks and Recreation 833,889
Total Depreciation Expense - Governmental Activities $ 7,019,514
Business -Type Activities:
Public Utilities
$ 4,267,362
Civic Arena
429,406
Aquatic Facility
308,960
Community Center
531,108
Fiber Infrastructure
124,790
Total Depreciation Expense - Business -Type Activities $ 5,661,626
NOTE 5 — LONG-TERM DEBT
A. Governmental Activities
1. G.O. Special Assessment Bonds
The City issues special assessment bonds to provide funds for the construction of streets and utilities
improvements. These bonds will be repaid from special assessments levied against the properties
benefiting from this construction. The City is obligated for payment of special assessments debt not
covered through the collection of special assessments from property owners. Any obligation by the
City would be paid from property taxes. The amount of delinquent special assessment receivables at
December 31, 2014 was $ 16,833. Special assessment bonds with governmental commitment
currently outstanding are as listed on the following page.
73
CITY OF EAGAN
NOTES TO THE FINANCIAL STATEMENTS
December 31, 2014
NOTE 5 — LONGTERM DEBT
A. Governmental Activities (Continued)
1. G.O. Special Assessment Bonds (Continued)
Balance at Due Within
Year -End One Year
$ 1,860,000 $ 1,010,000
105,000 105,000
Assessment Bonds $ 1,965,000 $ 1,115,000
On February 1, 2015 the City called portions of the G.O. Improvement Bonds, Series 2005A. The
maturity schedule below reflects the modifications as a result of the call.
Annual debt service requirements to maturity for special assessment bonds are as follows:
Year Ending
December 31,
2015
2016
2017
2018
2019
2020
Total
2. G.O. State Aid Bonds
Pricipal
Governmental Activities
Interest Total
$ 1,115,000 $
53,403
$ 1,168,403
Authorized
28,940
208,940
Issue
Interest
and
Final
15,723
Date
Rate
Issued
Maturity
G.O. Improvement Bonds,
3,023
158,023
Series 2005A
12/01/05
3.25%-4.00%
$ 5,155,000
02/01/20
G.O. Improvement Refunding
Bonds, Series 2005C
12/01/05
4.00%
1,515,000
02/01/15
Total Special
Balance at Due Within
Year -End One Year
$ 1,860,000 $ 1,010,000
105,000 105,000
Assessment Bonds $ 1,965,000 $ 1,115,000
On February 1, 2015 the City called portions of the G.O. Improvement Bonds, Series 2005A. The
maturity schedule below reflects the modifications as a result of the call.
Annual debt service requirements to maturity for special assessment bonds are as follows:
Year Ending
December 31,
2015
2016
2017
2018
2019
2020
Total
2. G.O. State Aid Bonds
Pricipal
Governmental Activities
Interest Total
$ 1,115,000 $
53,403
$ 1,168,403
180,000
28,940
208,940
175,000
22,329
197,329
175,000
15,723
190,723
165,000
9,221
174,221
155,000
3,023
158,023
$ 1,965,000 $
132,639
$ 2,097,639
The City issued G.O. State Aid Street Bonds to provide funding for the Northwood Parkway Bridge
across Interstate 35E within the City. The debt service on the Bonds is expected to be repaid from
the City's municipal state aid allotments received annually from the Minnesota Department of
Transportation. The City also pledges its full faith, credit and power to levy direct general ad
valorem taxes as security on the Bonds, but the City does not anticipate using tax levies for the
repayment of the Bonds. G.O. State Aid Street Bonds currently outstanding are noted below:
Issue Interest Authorized Final Balance Due Within
Date Rates and Issued Maturity at Year -End One Year
G.O. State -Aid Street
Bonds, Series 2008A 08/01/08 3.50%-4.375% $ 4,105,000 04/01/29 $ 3,075,000 $ 210,000
74
CITE' OF EAGAN
NOTES TO THE FINANCIAL STATEMENTS
December 31, 2014
NOTE 5 — LONGTERM DEBT
A. Governmental Activities (Continued)
2. G.O. State Aid Bonds (Continued)
Annual debt service requirements to maturity for G.O. State Aid Street Bonds are as follows:
Year Ending
December 31,
Principal
Governmental Activities
Interest Total
2015
$ 210,000
$ 122,805
$ 332,805
2016
210,000
114,668
324,668
2017
205,000
106,368
311,368
2018
205,000
98,168
303,168
2019
205,000
89,968
294,968
2020-2024
1,025,000
325,454
1,350,454
2025-2029
1,015,000
109,668
1,124,668
G.O. Equipment Certificate
Total
$ 3,075,000
$ 967,099
$ 4,042,099
3. G.O. Equipment Certificate Bonds
The City issued G.O. Equipment Certificate Bonds to provide funding for public safety equipment
purchases within the City. G.O. Certificates of Indebtedness are direct obligations, pledge the full
faith and credit of the City and are payable through tax levies. G.O. Equipment Certificate Bonds
currently outstanding are listed below:
75
Issue
Interest
Authorized
Final
Balance
Due Within
Date
Rates
and Issued
Maturity
at Year -End
One Year
G.O. Equipment Certificate
Bonds, Series 2009A
09/01/09
1.90%-4.00%
$ 525,000
02/01/19
$ 325,000
$ 60,000
G.O. Equipment Certificate
Bonds, Series 2010A
12/15/10
2.20%-3.97%
415,000
02/01/20
285,000
45,000
G.O. Equipment Certificate
Bonds, Series 2012B
05/15/12
0.65%-1.75%
575,000
06/01/21
455,000
60,000
Total G.O. Equipment
Certificate Bonds
$ 1,065,000
$ 165,000
75
CITY OF EAGAN
NOTES TO THE FINANCIAL STATEMENTS
December 31, 2014
NOTE 5 - LONG-TERM DEBT
A. Governmental Activities (Continued)
3. G.O. Equipment Certificate Bonds (Continued)
Annual debt service requirements to maturity for G.O. Equipment Certificate Bonds are as follows:
Year Ending
December 31,
Principal
Governmental Activities
Interest Total
2015
$ 165,000
$ 26,324
$ 191,324
2016
170,000
22,418
192,418
2017
175,000
18,008
193,008
2018
185,000
12,918
197,918
2019
185,000
7,228
192,228
2020-2021
185,000
3,399
188,399
2025-2028
Total
$ 1,065,000
$ 90,295
$ 1,155,295
4. G.O. Housing Improvement Bonds
The City issued G.O. Housing Improvement Bonds to provide funding for townhome improvements.
These bonds will be repaid from special assessments levied against the property owners benefiting
from the improvements. G.O. Housing Improvement Bonds currently outstanding are listed below:
Issue Interest Authorized Final Balance Due Within
Date Rates and Issued Maturity at Year -End One Year
G.O. Housing Improvement
Bonds, Series 2012A 05/15/12 1.00%-3.45% $ 1,660,000 02/01/28 $ 1,565,000 $ 100,000
Annual debt service requirements to maturity for G.O. Housing Improvement Bonds are as follows:
Year Ending
December 31,
Principal
Governmental Activities
Interest Total
2015
$ 100,000
$ 37,725
$ 137,725
2016
100,000
36,725
136,725
2017
100,000
35,600
135,600
2018
100,000
34,200
134,200
2019
105,000
32,454
137,454
2020-2024
550,000
124,941
674,941
2025-2028
510,000
35,558
545,558
Total
$ 1,565,000
$ 337,203
$ 1,902,203
76
CITY OF EAGAN
NOTES TO THE FINANCIAL STATEMENTS
December 31, 2014
NOTE 5 — LONGTERM DEBT
A. Governmental Activities (Continued)
5. G.O. Tax Increment Bonds
The City issued G.O. Tax Increment Bonds to provide funding for a parking structure. G.O. Tax
Increment Bonds currently outstanding are listed below:
Issue Interest Authorized Final Balance Due Within
Date Rates and Issued Maturity at Year -End One Year
G.O. Tax Increment
Bonds, Series 2013A 06/01/13 2.00%-3.40% $ 12,390,000 02/01/30 $ 12,390,000 $ -
Annual debt service requirements to maturity for G.O. Tax Increment Bonds are as follows:
Year Ending
Governmental Activities
December 31,
Principal
Interest
Total
2015
$ -
$ 325,882 $
325,882
2016
150,000
324,382
474,382
2017
750,000
315,382
1,065,382
2018
765,000
300,233
1,065,233
2019
780,000
284,783
1,064,783
2020-2024
4,165,000
1,166,410
5,331,410
2025-2029
4,740,000
562,633
5,302,633
2030
1,040,000
17,680
1,057,680
Total
B. Business -Type Activities
1. G.O. Bonds
$ 12,390,000 $ 3,297,385 $ 15,687,385
The City issued the G.O. bonds listed below to provide funds for the acquisition and construction of
major capital facilities. G.O. bonds are direct obligations and pledge the full faith and credit of the
City and are payable through tax levies. G.O. bonds currently outstanding are as noted below:
Issue Interest Authorized Final Balance Due Within
Date Rates and Issued Maturity at Year -End One Year
G.O. Facility Refunding
Bonds, Series 2009B 12/15/09 2.0%-4.0% $ 8,195,000 02/01/21 $ 6,525,000 $ 855,000
77
CITY OF EAGAN
NOTES TO THE FINANCIAL STATEMENTS
December 31, 2014
NOTE 5 — LONG-TERM DEBT
B. Business -Type Activities (Continued)
1. G.O. Bonds (Continued)
Annual debt service requirements to maturity for G.O. bonds are as follows:
Year Ending
December 31,
Business -Type Activities
Principal Interest Total
2015
$ 855,000
$ 202,169
$ 1,057,169
2016
875,000
179,425
1,054,425
2017
900,000
152,800
1,052,800
2018
930,000
125,350
1,055,350
2019
960,000
95,800
1,055,800
2020-2021
2,005,000
81,100
2,086,100
Total
$ 6,525,000
$ 836,644
$ 7,361,644
C. Changes in Long Term Debt
Long-term debt activity for the year ended December 31, 2014 was as follows:
W
Beginning
Ending
Due Within
Balance
Additions
Reductions
Balance
One Year
Governmental Activities:
Bonds Payable:
Special Assessment Bonds
$
2,495,000
$
$
530,000
$
1,965,000
$
1,115,000
State Aid Bonds
3,280,000
205,000
3,075,000
210,000
Equipment Certificate Bonds
1,225,000
160,000
1,065,000
165,000
Housing Improvement Bonds
1,660,000
-
95,000
1,565,000
100,000
Tax Increment Bonds
12,390,000
-
12,390,000
-
Compensated Absences
3,613,998
2,535,226
2,212,034
3,937,189
2,134,250
Total Governmental Activities
Long -Term Liabilities
$
24,663,998
$ 2,535,226
$
3,202,034
$
23,997,189
$
3,724,250
Business -Type Activities:
Bonds Payable:
G.O. Bonds
$
7,365,000
$
$
840,000
$
6,525,000
$
855,000
Net Premium/Discount
210,230
29,680
$
180,551
-
Total Business -Type Activities
Long -Term Liabilities
$
7,575,230
$
$
869,680
$
6,705,551
$
855,000
W
CITY OF EAGAN
NOTES TO THE FINANCIAL STATEMENTS
December 31, 2014
NOTE 6 — JOINT POWERS COMMITMENT
On August 25, 2005, the City entered into a joint powers agreement with the Cities of Apple Valley,
Burnsville, Farmington, Hastings, Inver Grove Heights, Lakeville, Mendota Heights, Rosemount, South
St. Paul, West St. Paul, Minnesota and Dakota County, Minnesota, to establish the Dakota
Communications Center (DCC), a Minnesota nonprofit corporation. The purpose of the DCC is to
engage in the operation and maintenance of a county -wide public safety answering point and
communications center for law enforcement, fire, emergency medical services and other public safety
services for the mutual benefit of residents residing in the above mentioned cities and county (members).
Pursuant to the joint powers agreement, members are required to provide DCC their pro rata share of
cost of operations and maintenance and capital projects.
On May 1, 2007, the DCC issued Public Safety Revenue Bonds, Series 2007, in the amount of
$ 7,315,000 to provide financing for the acquisition of equipment and reimbursement for conversion
costs. The Bonds are special obligations of the DCC, payable from revenues to be received from
members. Pursuant to the joint powers agreement, members will levy taxes for the payment of their pro
rata share of the principal and interest payments due on the Bonds. The Bonds mature February 1, 2014
and bear interest rates ranging from 4.0% to 5.0%. The debt will be repaid with member assessments
over a seven year amortization. All members reserve the right to prepay, in whole or in part on any date,
its allocated share of principal and interest on the Bonds.
Pursuant to Section 9.5 of the joint powers agreement, member payments are submitted monthly and
held in escrow by U.S. Bank National Association (Trustee) until the funds are remitted to the bond
holders according to the established bond principal and interest due dates. The interest earnings from the
escrow account will reduce future member obligations on the debt.
Payments from the City are provided from Equipment Revolving Fund appropriations. In 2014, the
City's member payments totaled $ 7,694.
T
CITY OF EAGAN
NOTES TO THE FINANCIAL STATEMENTS
December 31, 2014
NOTE 7 — CONDUIT DEBT OBLIGATIONS
Conduit debt obligations are certain limited obligation revenue bonds or similar debt instruments issued
for the express purpose of providing capital financing for a specific third party. The City has issued
various revenue bonds to provide funding to private -sector entities for projects deemed to be in the
public interest. Although these bonds bear the name of the City, the City has no obligation for such debt
beyond the resources provided by related leases or loans. Accordingly, the bonds are not reported as
liabilities in the financial statements of the City.
As of December 31, 2014, the following conduit debt was outstanding:
oc
Original
Date of
Amount
Balance
Project
Issue
of Issue
Retired Outstanding
Multifamily Housing Revenue Bonds:
Thomas Lake Al
08/01/86
$12,975,000
$ - $ 12,975,000
Thomas Lake A2
03/25/03
3,235,000
2,925,000 310,000
Aspenwoods of Eagan - Reissuancance
01/15/03
5,280,000
- 5,280,000
Royal Oaks - Reissuance
12/05/96
13,139,491
- 13,139,491
Total Conduit Debt
$ 34,629,491
$ 2,925,000 $ 31,704,491
oc
CITY OF EAGAN
NOTES TO THE FINANCIAL STATEMENTS
December 31, 2014
NOTE S — FUND BALANCE DETAIL
Fund equity balances are classified as follows to reflect the limitations and restrictions of the respective
funds.
The City internally segregated portions of its cash and investments in its enterprise funds for specific
purposes. The City has designated certain revenue and expenditure accounts to be added to or subtracted
from these cash accounts or specifically set aside amounts based on the capital improvement plan.
Fund
Public Utilities
Public Utilities
Public Utilities
Public Utilities
Public Utilities
Civic Arena
Aquatic Facility
Community Center
Total
Purpose
Water Renewal & Replacement
Water Supply & Storage
Storm Drain Expansion & Modifications
Storm Drain Renewal & Replacement
Water Quality
Capital Replacement
Capital Replacement
Capital Replacement
Amount
$ 2,578,057
8,725,092
3,011,701
3,528,536
638,966
370,073
1,670,204
1,206,253
$ 21,728,882
M
Cedar Grove
Revolving
Other
Improvement
Combined
Highway 13
hnprovement
Governmental
General
Bonds
Utility Trunk
Major Street Tax bicrement
Construction
Funds
Total
Nonspendable:
Prepaid Items
$ 20,854
$
$
$ $
$
$
$ 20,854
Inventory
79,569
79,569
Land Held for Resale
5,039,314
5,039,314
Total Nonspendable
100,423
5,039,314
5,139,737
Restricted:
Debt Service
-
-
2,143,359
2,143,359
Tax Increment Financing
236,689
236,689
Police Forfeitures
5,842
5,842
Eagan TV
837,006
837,006
Revolving Loan
254,451
254,451
DWI Forfeiture
30,778
30,778
Park Dedication
2,438,422
2,438,422
Total Restricted
5,946,547
5,946,547
Conanitted:
Housing
352,899
352,899
Cable TV
-
1,921,659
1,921,659
Cedarvale Special
Services
2,550
2,550
Total Committed
2,277,108
2,277,108
Assigned:
Capital Projects and
Equipment
-
18,986,137
12,411,129
5,474,886
36,872,152
Unassigned
17,186,480
(3,546,788)
(32,415,666)
(5,646,677)
(959,996)
(25,382,647)
Total
$ 17,286,903$
(3,546;788)
$ 18,986,137
4,129 $ (27,376,352)
$ 12,11
$ (5,646,677)
$ 12,738,545
$ 24,852,897
The City internally segregated portions of its cash and investments in its enterprise funds for specific
purposes. The City has designated certain revenue and expenditure accounts to be added to or subtracted
from these cash accounts or specifically set aside amounts based on the capital improvement plan.
Fund
Public Utilities
Public Utilities
Public Utilities
Public Utilities
Public Utilities
Civic Arena
Aquatic Facility
Community Center
Total
Purpose
Water Renewal & Replacement
Water Supply & Storage
Storm Drain Expansion & Modifications
Storm Drain Renewal & Replacement
Water Quality
Capital Replacement
Capital Replacement
Capital Replacement
Amount
$ 2,578,057
8,725,092
3,011,701
3,528,536
638,966
370,073
1,670,204
1,206,253
$ 21,728,882
M
CITY OF EAGAN
NOTES TO THE FINANCIAL STATEMENTS
December 31, 2014
NOTE 9 — INTERFUND ASSETS/LIABILITIES
The composition of interfund balances as of December 31, 2014 was as follows:
Receivable Fund
Public Utilities
Public Utilities
Public Utilities
Community Investment
Major Street
Major Street
Major Street
Total
Advances to/from Other Funds:
Receivable Fund
Public Utilities
Combined Utility Trunk
Total
Payable Fund
Other Governmental Funds
Cedar Grove Hwy 13 Tax Increment
Civic Arena
Other Governmental Funds
Revolving SAF - Construction
Future Debt Service SAF
Other Governmental Funds
Payable Fund
Civic Arena
Cedar Grove Hwy 13 Tax Increment
Amount
$ 84,936
17,170,878
25,600
65,101
4,444,738
3,584,673
834,403
$ 26,210,329
Amount
$ 2,194,500
15,000,000
$ 17,194,500
The due from/due to other funds balances represent borrowing to resolve deficit cash balances.
Advances to/from other funds represent funding for capital and construction activity.
NOTE 10 — TRANSFERS
Transfer Out of
Other Governmental Funds
Public Utilities
Public Utilities
Public Utilities
Public Utilities
Other Governmental Funds
Other Governmental Funds
Public Utilities
huprovement Bonds
Other Governmental Funds
Revolving Improvement Construction
Major Street
Revolving Improvement Construction
Total
Transfer In to
Purpose
Amount
General Fund
Operations Funding
$ 531,755
General Fund
Operations Funding
1,241,100
Other Governmental Funds
Operations Funding
7,470
Community Center
Operations Funding
284,710
AccessEagan
Operations Funding
1,000,000
Cedar Grove Hwy 13 Tax Increment
Operations Funding
49,973
Other Governmental Funds
Operations Funding
381,857
Revolving Improvement Construction
Funding Capital Projects
210,212
Revolving huprovement Construction
Funding Capital Projects
717,423
Revolving Improvement Construction
Funding Capital Projects
63,349
Cedar Grove Hwy 13 Tax Increment
Funding Capital Projects
600,000
Revolving Improvement Construction
Funding Capital Projects
2,089,601
Major Street
Funding Capital Projects
63,349
$ 7,240,799
CITY OF EAGAN
NOTES TO THE FINANCIAL STATEMENTS
December 31, 2014
NOTE 11— RISK MANAGEMENT
The City is exposed to various risks of loss related to torts: theft of, damage to and destruction of assets;
errors and omissions; injuries to employees; and natural disasters. On July 1, 1993, the City began to
self -insure for workers' compensation risk up to certain limits. A stop -loss policy was purchased that
limits the City's loss to $ 480,000 per incident. The City purchases commercial insurance for claims in
excess of coverage provided by the fund and for all other risks of loss. Settled claims have not exceeded
this commercial coverage in any of the past three years.
All funds of the City participate in the program and make payments to the Workers' Compensation Self -
Insurance Internal Service Fund. Based on the requirements of GASB Statement No. 10, a liability is
reported if information prior to the issuance of the financial statements indicates that it is probable that a
liability has been incurred at the date of the financial statements and the amount of the loss can be
reasonably estimated. Interfund premiums are charged to user funds as quasi -external transactions. The
Workers' Compensation Self -Insurance Internal Service Fund includes a reserve of $ 2,171,673 for
catastrophic losses. The total claims liability reported in the Fund at December 31, 2014 is $ 162,254, of
which $ 86,579 is considered long-term and includes amounts for known claims and for estimated
incurred but not reported claims. These estimates are determined based on the probability that a loss has
occurred and the amount of the loss can be reasonably estimated.
Changes in the Fund's claims liability amounts, including long-term amounts, for the past two years
were as follows:
Balance,
Claims
Balance,
Beginning
Expense and
Claims
End
of Year
Estimates
Payments
of Year
2012 $ 77,500
$ 188,012 $
(182,112)
$ 83,400
2013 83,400
253,024
(189,324)
147,100
2014 147,100
247,786
(232,632)
162,254
The City also has an Internal Service Fund titled "Risk Management" which services other fiends'
insurance premiums, but does not involve the retention of risk. The City anticipates that over a period of
time, sufficient amounts will be built up to allow the City to expand into a self insurance program.
E -IN
CITY OF EAGAN
NOTES TO THE FINANCIAL STATEMENTS
December 31, 2014
NOTE 12 -PENSION PLANS
Public Employees' Retirement Association
A. Plan Description
All full-time and certain part-time employees of the City are covered by defined benefit plans
administered by the Public Employees' Retirement Association of Minnesota (PERA). PERA
administers the General Employees' Retirement Fund (GERF) and the Public Employees' Police and
Fire Fund (PEPFF), which are cost-sharing, multiple -employer retirement plans. These Plans are
established and administered in accordance with Minnesota Statutes Chapters 353 and 356.
GERF members belong to either the Coordinated or Basic Plan. Coordinated Plan members are covered
by Social Security and Basic Plan members are not. All new members must participate in the
Coordinated Plan. All police officers, firefighters and peace officers who qualify for membership by
statute are covered by the PEPFF.
PERA provides retirement benefits as well as disability benefits to members, and benefits to survivors
upon death of eligible members. Benefits are established by state statute and vest after five years of
credited service. The defined retirement benefits are based on a member's highest average salary for any
five successive years of allowable service, age and years of credit at termination of service.
Two methods are used to compute benefits for PERA's Coordinated and Basic Plan members. The
retiring member receives the higher of a step -rate benefit accrual formula (Method 1) or a level accrual
formula (Method 2). Under Method 1, the annuity accrual rate for a Basic Plan member is 2.2% of
average salary for each of the first 10 years of service and 2.7% for each remaining year. The annuity
accrual rate for a Coordinated Plan member is 1.2% of average salary for each of the first 10 years and
1.7% for each remaining year. Under Method 2, the annuity accrual rate is 2.7% of average salary for
Basic Plan members and 1.7% for Coordinated Plan members for each year of service. For PEPFF
members, the annuity accrual rate is 3.0% for each year of service. For all GERF and PEPFF members
hired prior to July 1, 1989, whose annuity is calculated using Method 1, a full annuity is available when
age plus years of service equal 90. Normal retirement age is 55 for PEPFF members and 65 for Basic
and Coordinated Plan members hired prior to July 1, 1989. Normal retirement age is the age for
unreduced Social Security benefits capped at 66 for Coordinated Plan members hired on or after July 1,
1989. A reduced retirement annuity is also available to eligible members seeking early retirement.
There are different types of annuities available to members upon retirement. A single -life annuity is a
lifetime annuity that ceases upon the death of the retiree — no survivor annuity is payable. There are also
various types of joint and survivor annuity options available which will be payable over joint lives.
Members may also leave their contributions in the Fund upon termination of public service in order to
qualify for a deferred annuity at retirement age. Refunds of contributions are available at any time to
members who leave public service, but before retirement benefits begin.
The benefit provisions stated in the previous paragraphs of this section are current provisions and apply
to active Plan participants.
E.
CITY OF EAGAN
NOTES TO THE FINANCIAL STATEMENTS
December 31, 2014
NOTE 12 —PENSION PLANS
Public Employees' Retirement Association (Continued)
A. Plan Description (Continued)
PERA issues a publicly available financial report that includes financial statements and required
supplementary information for GERF and PEPFF. That report may be obtained on the Internet at
www.mnpera.org, by writing to PERA at 60 Empire Drive, #200, St. Paul, Minnesota 55103-2088 or by
calling (651) 296-7460 or (800) 652-9026.
B. Funding Policy
Minnesota Statutes Chapter 353 sets the rates for employer and employee contributions. These Statutes
are established and amended by the State Legislature. The City makes annual contributions to the
pension plans equal to the amount required by state statutes. GERF Basic Plan members and
Coordinated Plan members were required to contribute 9.1% and 6.25%0, respectively, of their annual
covered salary in 2014. PEPFF members were required to contribute 10.2% of thein annual covered
salary in 2014. In 2014, the City was required to contribute the following percentages of annual covered
payroll: 11.78% for Basic Plan PERF members, 7.25% for Coordinated Plan PERF members, and
15.3% for PEPFF members. The City's contributions to the Public Employees' Retirement Fund for the
years ending December 31, 2014, 2013 and 2012 were $ 860,017, $ 835,670, and $ 803,275,
respectively. The City's contributions to the PEPFF for the years ending December 31, 2014, 2013 and
2012 were $ 1,074,925, $ 957,457, and $ 931,481, respectively. The City's contributions were equal to
the contractually required contributions for each year as set by state statute. Contribution rates will
increase on January 1, 2015 in the Coordinated Plan (6.5% for members and 7.5% for employers) and
the PEPFF (10.8% for members and 16.2% for employers).
Public Employees' Defined Contribution Plan
Four council members of the City are covered by the Public Employees' Defined Contribution Plan
(PEDCP), a multiple -employer deferred compensation plan administered by the PERA. The PEDCP is a
tax qualified plan under Section 401(a) of the Internal Revenue Code and all contributions by or on
behalf of employees are tax deferred until time of withdrawal.
Plan benefits depend solely on amounts contributed to the plan plus investment earnings, less
administrative expenses. Minnesota Statutes Chapter 353D.03 specifies plan provisions, including the
employee and employer contribution rates for those qualified personnel who elect to participate. An
eligible elected official who decides to participate contributes 5% of salary which is matched by the
elected official's employer. For ambulance service personnel, employer contributions are determined by
the employer and for salaried employees must be a fixed percentage of salary. Employer contributions
for volunteer personnel may be a unit value for each call or period of alert duty. Employees who are
paid for their services may elect to make member contributions in an amount not to exceed the employer
share. Employer and employee contributions are combined and used to purchase shares in one or more
of the seven accounts of the Minnesota Supplemental Investment Fund. For administering the plan,
PERA receives 2% of employer contributions and twenty-five hundredths of I% of the assets in each
member's account annually. Total contributions made by the City during year 2014 were $ 2,001.
85
CITY OF EAGAN
NOTES TO THE FINANCIAL STATEMENTS
December 31, 2014
NOTE 12 —PENSION PLANS
Eagan Volunteer Fire Relief Association
A. Plan Description
The City contributes to the Eagan Volunteer Fire Department Relief Association (the "Association") that
provides pension benefits to its members under a single employer defined contribution plan. Since fire
department members are volunteers, contributions to the Association are not based on payroll but rather
on years of active service. All active firefighters may apply for membership in the Association and shall
become a member immediately upon approval by the Board of Trustees.
Under an Annual Contribution Agreement, the City's contribution to the Association is determined by
multiplying $ 7,125 by the number of years of active service completed by members of the Association for
the plan year, prorated by months for members who did not complete a full year of active service. The City
also contributes a portion of the Association's administrative fees each year. For 2014, that contribution
was $ 31,444. Required and actual employer contributions to the plan during 2014 were $ 667,768. In
addition, the City passes through state aid allocated to the plan in accordance with state statutes. For 2014,
the state aid was $ 375,523. Members of the Association are not allowed to make voluntary contributions
to the plan.
Members are not vested in their accounts until they attain five years of active service, at which time they
become 40% vested. Thereafter, the vested portion of their accounts increases by 4% annually until they
achieve 100% vesting after having served for 20 years.
Plan provisions were established and may only be amended by amendments to the Association bylaws
which require a majority vote by the Board of Trustees.
NOTE 13 — POST EMPLOYMENT HEALTH CARE PLAN
A. Plan Description
The City provides a single -employer defined benefit health care plan to eligible retirees and their
spouses. The plan offers medical coverage administered by BlueCross BlueShield. It is the City's
policy to periodically review its medical coverage and to obtain requests for proposals in order to
provide the most favorable benefits and premiums for City employees and retirees. The City Council
has the authority to establish and amend the plan provisions.
B. Funding Policy
Retirees and their spouses contribute to the health care plan at the same rate as City employees. This
results in the retirees receiving an implicit rate subsidy. Contribution requirements are established by the
City, based on the contract terms with BlueCross BlueShield. During 2009, the City made the decision
to fully fund the actuarial accrued liability. For 2014, the City withdrew $ 0 from the plan. As of
January 1, 2014, there were 23 retirees receiving health benefits from the City's health plan.
CITY OF EAGAN
NOTES TO THE FINANCIAL STATEMENTS
December 31, 2014
NOTE 13 — POST EMPLOYMENT HEALTH CARE PLAN
C. Annual OPER Cost and Net OPEB Obligation
The City's annual OPEB cost (expense) is calculated based on the annual required contribution (ARC)
of the City, an amount actuarially determined in accordance with the parameters of GASB Statement
No. 45. The ARC represents a level of funding that, if paid on an ongoing basis, is projected to cover
normal cost each year and amortize any unfunded actuarial liabilities (or funding excess) over a period
not to exceed 30 years. The following table shows the components of the City's annual OPEB cost for
the year, the amount actually contributed to the plan, and changes in the City's net OPEB obligation to
the plan.
ARC
Interest on Net OPEB Obligation
Adjustment to ARC
Annual OPEB Cost (Benefit)
Contributions Made
Increase (Decrease) in Net OPEB Obligation
Net OPEB Obligation - Beginning of Year
Net OPEB Obligation (Asset) - End of Year
$ (246,781)
(10,337)
15,610
(241,508)
(241,508)
(280,728)
$ (522,236)
The City's annual OPEB cost, the percentage of annual OPEB cost contributed to the plan and the net
OPEB obligation was as follows:
Year Ended
Annual Percentage of Net OPEB
OPEB Cost Employer Annual OPEB Obligation
Contribution(Asset)
(Benefit)
Cost Contributed
December 31, 2012
$ (61,146) $ -
0%
$ (168,549)
December 31, 2013
(112,179) -
0%
(280,728)
December 31, 2014
(241,508) -
0%
(522,236)
D. Funded Status and Funding Progress
As of January 1, 2013, the most recent actuarial valuation date, the City had $ 8,852,480 deposited to
fund the plan. The actuarial accrued liability for benefits was $ 4,367,428 and the actuarial value of
assets was $ 8,852,480, resulting in an unfunded actuarial accrued liability (UAAL) of $ (4,485,052).
The covered payroll (annual payroll of active employees covered by the plan) was $ 15,804,000 and the
ratio of the UAAL to the covered payroll was 28%. In January 2009, the City established an irrevocable
trust and contributed $ 4,800,000 into the trust to fund the plan. As of December 31, 2014, the ending
market value of these assets was $ 12,881,863.
CITY OF EAGAN
NOTES TO THE FINANCIAL STATEMENTS
December 31, 2014
NOTE 13 — POST EMPLOYMENT HEALTH CARE PLAN
D. Funded Status and Funding Progress (Continued)
Actuarial valuations involve estimates of the value of reported amounts and assumptions about the
probability of occurrence of events far into the future. Examples include assumptions about future
employment, mortality and the health care cost trend. Amounts determined regarding the funded status
of the plan and the ARC of the employer are subject to continual revision as actual results are compared
with past expectations and new estimates are made about the future.
The Schedule of Funding Progress — Other Post Employment Benefits, presented as required
supplementary information following the Notes to the Financial Statements, presents multi-year trend
information about whether the actuarial value of plan assets is increasing or decreasing over time relative
to the actuarial accrued liabilities for benefits.
The Schedule of Employer Contributions — Other Post Employment Benefits, presented as required
supplementary information following the Notes to the Financial Statements, presents multi-year trend
information about employer contributions in relations to annual OPEB costs.
Projections of benefits for financial reporting purposes are based on the substantive plan (the plan as
understood by the employer and the plan members) and include the types of benefits provided at the time
of each valuation and the historical pattern of sharing of benefit costs between the employer and plan
members to that point. The actuarial methods and assumptions used include techniques that are
designed to reduce the effects of short-term volatility in actuarial accrued liabilities, consistent with the
long-term perspective of the calculations.
At the January 1, 2013 actuarial valuation date, the entry age normal level percentage of pay actuarial
cost method was used. The actuarial assumptions included a 7.5% discount rate, which is based on the
investment yield expected to finance benefits funded in a separate trust. At the actuarial valuation date,
the annual health care cost trend rate was calculated to be 9.5% initially, reduced incrementally to an
ultimate rate of 9.0% after 10 years. Both rates included a 3.0% inflation assumption. The initial UAAL
was amortized over a one-year closed amortization period.
CITY OF EAGAN
NOTES TO THE FINANCIAL STATEMENTS
December 31, 2014
NOTE 13 — POST EMPLOYMENT HEALTH CARE PLAN
E. Condensed Financial Statements
The financial statements for the OPEB plan are reported below because the OPEB plan does not issue a
separate report.
OPEB PLAN
STATEMENT OF PLAN NET POSITION
December 31, 2014
ASSETS
Cash and Investments, at Fair Value $ 12,881,863
NET POSITION
Net Position Held in Trust for OPEB $ 12,881,863
STATEMENT OF CHANGES IN PLAN NET POSITION
For the Year Ended December 31, 2014
ADDITIONS
Investments:
Investment Income $ 1,553,959
Less Investment Expense (1,182)
Net Investment Income 1,552,777
Change in Net Position 1,552,777
NET POSITION HELD IN TRUST FOR OPER
Beginning of the Year 11,329,086
End of Year $ 12,881,863
1. Notes to the Condensed Financial Statements
A. Plan Provisions
The plan is described in detail above and on the previous pages, including plan provisions and
the authority for plan changes.
CITE' OF EAGAN
NOTES TO THE FINANCIAL STATEMENTS
December 31, 2014
NOTE 13 — POST EMPLOYMENT HEALTH CARE PLAN
E. Condensed Financial Statements (Continued)
2. Summary of Significant Accounting Policies
A. Basis of Accounting
The financial statements shown on the previous page are prepared using the accrual basis of
accounting. Employee and employer contributions are recognized as revenues in the period in
which the employee services are performed. Benefits are recognized when due and payable.
B. Investments
The details of the investments and the investment policy are described in Note I.D. of the City's
financial statements.
C. Use of Estimates
The preparation of financial statements in conformity with generally accepted accounting
principles requires management to make various estimates. Actual results could differ from
those estimates.
NOTE 14 — CONTRACT COMMITMENTS
At December 31, 2014, the following contract commitments existed:
Contractor
PCL Construction services
North Country landscape & Design
CLEVIB Theatre, Inc
PowerSecure
Max Steininger, Inc
Ryan Contracting
NOTE 15 — CONTINGENCIES
Revised
Contract
Amount
$ 18,763,706
48,391
26,600
1,055,195
6,943,279
599,950
Completed
to Amount
Date Remaining
$ 18,651,392
46,654
15,437
1,002,435
6,582,327
579,950
$ 112,314
1,737
11,163
52,760
360,952
20,000
$ 27,437,121 $ 26,878,195 $ 558,926
There are various lawsuits pending in which the City is involved. The City estimates the potential
claims against the City, not covered by insurance resulting from such litigation, would not materially
affect the financial statements of the City.
R
CITY OF EAGAN
NOTES TO THE FINANCIAL STATEMENTS
December 31, 2014
NOTE 16 — GASB STATEMENTS ISSUED BUT NOT YET IMPLEMENTED
GASB Statement No. 68 replaces the requirements of Statement No. 27, Accounting for Pensions by
State and Local Governmental Employers and Statement No. 50, Pension Disclosures, as they relate to
governments that provide pensions through pension plans administered as trusts or similar arrangements
that meet certain criteria. Statement 68 requires governments providing defined benefit pensions to
recognize their long-term obligation for pension benefits as a liability for the first time, and to more
comprehensively and comparably measure the annual costs of pension benefits.
GASB Statement No. 71, Pension Transition for Contributions Made Subsequent to the Measurement
Date, an amendment of GASB Statement No. 68, requires that, at transition, a government recognize a
beginning deferred outflow of resources for its pension contributions, if any, made subsequent to the
measurement date of the beginning new pension liability. The provisions of this Statement should be
applied simultaneously with the provisions of Statement 68 which is effective for periods beginning after
June 15, 2014.
R
CITY OF EAGAN
SCHEDULE OF FUNDING PROGRESS - OTHER POST EMPLOYMENT BENEFITS
December 31, 2014
SCHEDULE OF EMPLOYER CONTRIBUTIONS - OTHER POST EMPLOYMENT BENEFITS
December 31, 2014
Fiscal Year Annual Employer
Ended OPEB Cost Contributions
12/31/11 $ (46,032) $ 137,641
12/31/12 (61,146) -
12/31/13 (112,179)
12/31/14 (241,508)
Percentage of
Amoral OPEB Net OPEB
Contributed Obligation
-299.0% $ (107,403)
(168,549)
(280,728)
(522,236)
92
Actuarial
UAAL as a
Actuarial
Accrued Liability
Unfunded
Percentage of
Actuarial
Value of
(AAL) -
AAL
Funded
Covered
Covered
Fiscal Year
Valuation
Assets
Entry Age
(UAAL)
Ratio
Payroll
Payroll
Ended
Date
(a)
(b)
(b -a)
(a/b)
(c)
((b-a)/c)
12/31/08
01/01/08
$
$ 4,380,374
$ 4,380,374
-
$ 15,798,000
27.7%
12/31/09
01/01/09
4,488,285
4,488,285
-
15,658,000
28.7%
12/31/10
01/01/09
4,828,308
4,828,308
-
16,363,000
29.5%
12/31/11
01/01/11
7,444,673
3,983,323
(3,461,350)
186.9%
15,624,000
-22.2%
12/31/12
01/01/12
8,003,023
4,276,555
(3,726,468)
187.1%
16,327,000
-22.8%
12/31/13
01/01/13
8,852,480
4,367,428
(4,485,052)
202.7%
15,804,000
-28.4%
SCHEDULE OF EMPLOYER CONTRIBUTIONS - OTHER POST EMPLOYMENT BENEFITS
December 31, 2014
Fiscal Year Annual Employer
Ended OPEB Cost Contributions
12/31/11 $ (46,032) $ 137,641
12/31/12 (61,146) -
12/31/13 (112,179)
12/31/14 (241,508)
Percentage of
Amoral OPEB Net OPEB
Contributed Obligation
-299.0% $ (107,403)
(168,549)
(280,728)
(522,236)
92
(THIS PAGE LEFT BLANK INTENTIONALLY)
93
CITY OF EAGAN
COMBINING BALANCE SHEET -
NONMAJOR GOVERNMENTAL FUNDS
December 31, 2014
Special Revenue
94
Cable TV
Police
Franchise Fees
Forfeiture
Housing Fund
Fund
Fund
Eagan TV
ASSETS
Cash and Investments
$
332,098
$
1,918,026
$
5,831
$
837,473
Accounts Receivable
-
-
-
103,453
Accrued Interest Receivable
631
3,633
11
1,592
Taxes Receivable
-
-
-
-
Special Assessments Receivable:
Unremitted
-
-
Delinquent
-
Green Acres
-
Senior Citizen
-
Deferred
Due from Other Funds
-
Due from Other Governments
28,279
Notes Receivable
-
-
-
Total Assets
$
361,008
$
1,921,659
$
5,842
$
942,518
LIABILITIES
Salaries and Benefits Payable
$
-
$
-
$
$
12,666
Accounts Payable
89,720
Contracts Payable
-
Accrued Interest Payable
-
Due to Other Funds
-
-
-
Due to Other Governments
-
-
3,126
Escrow Deposits
-
-
_
Unearned Revenue
8,109
-
-
Total Liabilities
8,109
105,512
DEFERRED INFLOWS OF RESOURCES
Unavailable Revenue - Special Assessments
-
_
Unavailable Revenue - Notes Receivable
-
Total Deferred Inflows of Resources
-
-
-
FUND BALANCES
Restricted
-
-
5,842
837,006
Committed
352,899
1,921,659
-
-
Assigned
-
-
Unassigned
-
-
-
-
Total Fund Balances
352,899
1,921,659
5,842
837,006
Total Liabilities, Deferred Inflows
of Resources and Fund Balances
$
361,008
$
1,921,659
$
5,842
$
942,518
94
Snecial Revenue
Minnesota
Investment
Cedarvale Fund
Cedar Grove
Special Revolving
DWI Drug Task Parking
Services Fund Loan
Forfeiture Force Grant Garage Total
$ 2,545 $ 253,969 $ 30,768 $ $ - $ 3,380,710
- - - 83,854 187,307
5 482 48 - 6,402
- 113,779 142,058
- 87,937 - - - 87,937
$ 2,550 $ 342,388 $ 30,816 $ 113,779 $ 83,854 $ 3,804,414
$ $ $ $ $ - $ 12,666
38 - 35,203 124,961
- 162 162
84,936 84,936
- 113,779 - 116,905
- - - 8,109
38 113,779 120,301 347,739
87,937 -
87,937 -
- 254,451 30,778
2,550 - -
2,550 254,451 30,778
_ 87,937
87,937
1,128,077
2,277,108
(36,447) (36,447)
(36,447) 3,368,738
$ 2,550 $ 342,388 $ 30,816 $ 113,779 $ 83,854 $ 3,804,414
(Continued)
95
CITY OF EAGAN
COMBINING BALANCE SHEET -
NONMAJOR GOVERNMENTAL FUNDS
December 31, 2014
Debt Service
S.A. Improvement Bonds Debt Service
96
2000A/2005
2009A
Refunding
2008A MSA
Equipment
Series C
2005 Series A
Bonds
Certificates
ASSETS
Cash and Investments
$ 308,822
$
1,094,440
$
2,450
$ 80,308
Accounts Receivable
-
-
-
-
Accrued Interest Receivable
587
2,080
5
153
Taxes Receivable
-
-
-
-
Special Assessments Receivable:
Unremitted
703
12,387
-
Delinquent
1,472
550
-
Green Acres
-
-
-
Senior Citizen
-
-
-
Deferred
541,631
1,151,215
-
Due from Other Funds
-
-
-
Due from Other Governments
-
Notes Receivable
-
-
-
-
Total Assets
$ 853,215
$
2,260,672
$
2,455
$ 80,461
LIABILITIES
Salaries and Benefits Payable
$ -
$
-
$
Accounts Payable
Contracts Payable
-
Acenied Interest Payable
-
-
Due to Other Funds
-
Due to Other Governments
-
Escrow Deposits
-
Unearned Revenue
-
Total Liabilities
-
-
DEFERRED INFLOWS OF RESOURCES
Unavailable Revenue - Special Assessments
543,103
1,151,765
-
Unavailable Revenue - Notes Receivable
-
-
Total Deferred Inflows of Resources
543,103
1,151,765
FUND BALANCES
Restricted
310,112
1,108,907
2,455
80,461
Committed
-
-
-
-
Assigned
Unassigned
-
-
-
-
Total Fund Balances
310,112
1,108,907
2,455
80,461
Total Liabilities, Deferred Inflows
of Resources and Fund Balances
$ 853,215
$
2,260,672
$
2,455
$ 80,461
96
(Continued)
- - - - - - 453,859
$ 61,686 $ 2,529 $ 1,646,817 $ 169,790 $ 5,077,625 $ 2,440,144 $ 4,853,592
1,033
- 13,256
1,722
- - 1,722 14,289
1,239,398 2,934,266 - 1,894,285
- _ - - 294,348
1,239,398 2,934,266 2,188,633
61,686 2,529 407,419 169,790 2,143,359 2,438,422
- 2,650,670
61,686 2,529 407,419 169,790 2,143,359 2,438,422 2,650,670
$ 61,686 $ 2,529 $ 1,646,817 $ 169,790 $ 5,077,625 $ 2,440,144 $ 4,853,592
97
Debt Service
Capital Projects
Park System
Development
2010A
2012B
2012
2013A G.O.
and Renewal
Community
Equipment
Equipment
Coaclunan
Tax Increment
&
Investment
Certificates
Certificates
Oaks HIA
Bonds
Total
Replacement
Fund
$ 61,569
$ 2,524
$ 402,691
$ 169,469
$ 2,122,273
$ 2,373,395
$ 2,430,033
-
-
-
-
-
62,244
-
117
5
765
321
4,033
4,505
4,730
3,963
17,053
5,584
3,308
5,330
3,030
-
-
-
1,483,376
-
-
-
73,637
1,236,090
-
2,928,936
334,242
-
-
65,101
- - - - - - 453,859
$ 61,686 $ 2,529 $ 1,646,817 $ 169,790 $ 5,077,625 $ 2,440,144 $ 4,853,592
1,033
- 13,256
1,722
- - 1,722 14,289
1,239,398 2,934,266 - 1,894,285
- _ - - 294,348
1,239,398 2,934,266 2,188,633
61,686 2,529 407,419 169,790 2,143,359 2,438,422
- 2,650,670
61,686 2,529 407,419 169,790 2,143,359 2,438,422 2,650,670
$ 61,686 $ 2,529 $ 1,646,817 $ 169,790 $ 5,077,625 $ 2,440,144 $ 4,853,592
97
CITY OF EAGAN
COMBINING BALANCE SHEET -
NONMAJOR GOVERNMENTAL FUNDS
December 31, 2014
Capital Projects
98
Hwy 55/149
Hwy 55/Blue
Hwy 55/Grand
Equipment
(2-3) Tax
Gentian (2-5)
Oaks (2-4)
Revolving
Increment
Tax Increment
Tax Increment
Fund
ASSETS
Cash and Investments
$ 236,116
$
$
$ 1,447,731
Accounts Receivable
-
-
Accrued Interest Receivable
449
2,753
Taxes Receivable
124
95
(16,004)
-
Special Assessments Receivable:
Umenitted
-
-
-
Delinquent
-
-
Green Acres
-
-
Senior Citizen
-
-
Defened
107,751
34,195
Due from Other Funds
-
-
Due from Other Governments
Notes Receivable
-
-
-
-
Total Assets
$ 236,689
$ 107,846
$ 18,191
$ 1,450,484
LIABILITIES
Salaries and Benefits Payable
$ -
$ -
$ -
$ -
Accounts Payable
-
102
741
Contracts Payable
-
-
-
-
Accrued Interest Payable
-
95
171
-
Due to Other Funds
-
50,319
90,913
-
Due to Other Governments
-
-
-
3,477
Escrow Deposits
-
4;958
-
Unearned Revenue
-
-
-
-
Total Liabilities
55,474
91,084
4,218
DEFERRED INFLOWS OF RESOURCES
Unavailable Revenue - Special Assessments
-
107,751
34,195
-
Unavailable Revenue - Notes Receivable
--
-
Total Deferred Inflows of Resources
-
107,751
34,195
FUND BALANCES
Restricted
236,689
-
-
-
Cormnitted
-
-
Assigned
1,446,266
Unassigned
-
(55,379)
(107,088)
-
Total Fund Balances
236,689
(55,379)
(107,088)
1,446,266
Total Liabilities, Deferred huflows
of Resources and Fund Balances
$ 236,689
$ 107,846
$ 18,191
$ 1,450,484
98
99
Capital Projects
Cedar Bluffs
Meadowlark
Old Town
General
Southeast
Housing
Ridge Housing
Hall
Total
Facilities
Eagan Tax
Improvement
Fire Apparatus
hnprovement
Replacement
Governmental
Renewal
Increment
District
Revolving
District
Project
Total
Funds
$
662,881
$
$
$ 724,067
$ -
$
$ 7,874,223
$ 13,377,206
-
-
-
62,244
249,551
1,259
1,374
15,070
25,505
-
-
(15,785)
(15,785)
1,080
-
6,212
12,876
29,929
-
1,565
-
8,935
13,530
18,860
-
-
-
1,483,376
1,483,376
-
-
-
73,637
73,637
234,785
718,193
-
1,429,166
4,358,102
-
-
-
65,101
65,101
-
-
-
142,058
-
-
-
-
-
453,859
541,796
$
664,140
$ -
$ 237,430
$ 725,441
$ 733,340
$
$ 11,467,297
$ 20,349,336
$
-
$
$ -
$ -
$ -
$
$ -
$ 12,666
10,190
-
1,441
8,664
22,171
147,132
-
-
-
-
-
-
13,256
13,256
47
203
1,064
124
1,704
1,866
24,874
107,087
561,210
65,101
899,504
984,440
-
-
-
-
5,199
122,104
-
4,958
4,958
-
-
-
-
-
-
-
8,109
10,190
24,921
107,290
1,441
562,274
73,889
946,792
1,294,531
-
-
236,350
-
727,128
-
2,999,709
5,933,975
-
-
-
-
294,348
382,285
236,350
-
727,128
-
3,294,057
6,316,260
-
-
-
2,675,111
5,946,547
-
-
-
-
2,277,108
653,950
724,000
5,474,886
5,474,886
-
(24,921)
(106,210)
-
(556,062)
(73,889)
(923,549)
(959,996)
653,950
(24,921)
(106,210)
724,000
(556,062)
(73,889)
7,226,448
12,738,545
$
664,140
$ -
$ 237,430
$ 725,441
$ 733,340
$ -
$ 11,467,297
$ 20,349,336
99
CITY OF EAGAN
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES - NONMAJOR GOVERNMENTAL FUNDS
For the Year Ended December 31, 2014
REVENUES
Property Taxes
Special Assessments:
Principal
Interest
Intergovernmental:
mental:
Grants
Charges for Services
Fines and Forfeitures
Miscellaneous:
Investment Income
Contributions and Donations
Other
Total Revenues
EXPENDITURES
Current
Personal Services
Materials and Supplies
Other Services and Charges
Debt Service
Principal
Interest and Other Charges
Capital Outlay
Professional Fees
Machinery and Equipment
Land
Buildings
Other Improvements
Total Expenditures
Excess of Revenues Over
(Under) Expenditures
OTHER FINANCING SOURCES (USES)
Sale of City Property
Transfers In
Transfers Out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
FUND BALANCES
Beginning of Year
End of Year
Cable TV
Franchise Fees
Housing Fund Fund
67,522 840,281
3,975 34,175
71,497 874,456
Revenue
Police
Forfeiture
Fund Eagan TV
- 407,650
722 -
76 7,824
- 818
798 416,292
- 377,745
- - 90 20,890
1,450 100 241 131,892
98,203
1,450 100 331 628,730
70,047 874,356 467 (212,438)
381,857
(913,612) - -
- (913,612) - 381,857
70,047 (39,256) 467 169,419
282,852 1,960,915 5,375 667,587
$ 352,899 $ 1,921,659 $ 5,842 $ 837,006
100
Suecial Revenue
Minnesota
-
377,745
Investment
-
- -
5,793
26,773
Cedarvale Fund
45,927
7,005 295,546
Cedar Grove
586,144
Special Revolving
DWI
Drug Task
Parking
1,873
Services Fund Loan
Forfeiture
Force Grant
Garage
Total
36,515 295,546
-
45,927
295,546
1,128,852
295,546
-
-
36
1,315,453
- -
13,481
-
-
14,203
36 6,448
515
4,011
(48)
53,001
- 242,202
-
-
83,854
326,874
36 248,650
13,996
295,546
83,806
2,005,077
(Continued)
101
-
377,745
-
- -
5,793
26,773
45,927
7,005 295,546
103,983
586,144
-
-
1,873
1,873
-
29,510
8,604
136,317
36,515 295,546
-
45,927
120,253
1,128,852
36
202,723
(22,519) -
(36,447)
876,225
-
-
4,011 -
4,011
-
381,857
-
(913,612)
-
-
4,011
(527,744)
36
202,723
(18,508)
(36,447)
348,481
2,514
51,728
49,286
3,020,257
$ 2,550
$ 254,451
$ 30,778 $
$ (36,447)
$ 3,368,738
(Continued)
101
CITY OF EAGAN
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES - NONMAJOR GOVERNMENTAL FUNDS
For the Year Ended December 31, 2014
Debt Service
S.A. Improvement Bonds Debt Service
102
2000A/2005
2009A
Refunding
2008A MSA
Equipment
Series C
2005 Series A
Bonds
Certificates
REVENUES
Property Taxes
$ -
$ -
$ -
$ 75,285
Special Assessments:
Principal
128,667
298,255
-
-
Interest
14,677
79,583
-
Intergovernmental:
Ch -ants
-
-
335,586
Charges for Services
-
Fines and Forfeitures
-
-
-
-
Miscellaneous:
Investment Income
3,359
12,389
632
454
Contributions and Donations
-
-
-
-
Other
-
-
-
Total Revenues
146,703
390,227
336,218
75,739
EXPENDITURES
Current
Personal Services
-
-
-
Materials and Supplies
-
-
-
Other Services and Charges
50
475
-
50
Debt Service
Principal
180,000
350,000
205,000
55,000
Interest and Other Charges
8,225
76,679
131,036
12,443
Capital Outlay
Professional Fees
-
-
-
-
Machinery and Equipment
-
Land
-
-
Buildings
-
-
Other Improvements
-
-
-
-
Total Expenditures
188,275
427,154
336,036
67,493
Excess of Revenues Over
(Under) Expenditures
(41,572)
(36,927)
182
8,246
OTHER FINANCING SOURCES (USES)
Sale of City Property
-
-
Transfers In
Transfers Out
-
Total Other Financing Sources (Uses)
-
-
-
Net Change in Fund Balances
(41,572)
(36,927)
182
8,246
FUND BALANCES
Beginning of Year
351,684
e 1,145,834
2,273
72,215
End of Year
$ 310,112
$ 1,108,907
$ 2,455
$ 80,461
102
2,471 2,695 26,599 (375,630) (413,936) 688,493 (384,521)
(63,349)
- - - (63,349)
2,471 2,695 26,599 (375,630) (413,936) 625,144 (384,521)
59,215 (166) 380,820 545,420 2,557,295 1,813,278 3,035,191
$ 61,686 $ 2,529 $ 407,419 $ 169,790 $ 2,143,359 $ 2,438,422 $ 2,650,670
(Continued)
103
Debt Service
Capital Projects
Park System
Development
2010A
2012B
2012
2013A G.O.
and Renewal
Community
Equipment
Equipment
Coacbman
Tax Increment
&
Investment
Certificates
Certificates
Oaks HIA
Bonds
Total
Replacement
Fund
$ 58,166
$ 69,712
$ -
$
$ 203,163
$ 437,807
$
-
-
89,257
516,179
-
129,286
-
67,155
161,415
-
31,994
-
-
335,586
2,460
-
-
633,232
31,092
402
(369)
4,387
4,991
26,245
23,737
51,563
-
-
-
-
-
90
-
58,568
69,343
160,799
4,991
1,242,588
1,097,326
243,935
50
-
50
-
675
217
100
45,000
60,000
95,000
-
990,000
-
-
11,047
6,648
39,150
380,621
665,849
-
-
-
-
-
-
62,916
-
-
181,492
-
-
-
628,356
-
-
-
12,046
-
-
-
-
-
-
152,162
-
56,097
66,648
134,200
380,621
1,656,524
408,833
628,456
2,471 2,695 26,599 (375,630) (413,936) 688,493 (384,521)
(63,349)
- - - (63,349)
2,471 2,695 26,599 (375,630) (413,936) 625,144 (384,521)
59,215 (166) 380,820 545,420 2,557,295 1,813,278 3,035,191
$ 61,686 $ 2,529 $ 407,419 $ 169,790 $ 2,143,359 $ 2,438,422 $ 2,650,670
(Continued)
103
CITY OF EAGAN
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES - NONMAJOR GOVERNMENTAL FUNDS
For the Year Ended December 31, 2014
REVENUES
Property Taxes
Special Assessments:
Principal
Interest
Intergovernmental:
Giants
Charges for Services
Fines and Forfeitures
Miscellaneous:
Investment Income
Contributions and Donations
Other
Total Revenues
EXPENDITURES
Current
Personal Services
Materials and Supplies
Other Services and Charges
Debt Service
Principal
Interest and Other Charges
Capital Outlay
Professional Fees
Machinery and Equipment
Land
Buildings
Other Improvements
Total Expenditures
Excess of Revenues Over
(Under) Expenditures
OTHER FINANCING SOURCES (USES)
Sale of City Property
Transfers In
Transfers Out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
FUND BALANCES
Beginning of Year
End of Year
Capital Projects
Hwy 55/149
Hwy 55/Blue
Hwy 55/Grand
Equipment
(2-3) Tax
Gentian (2-5)
Oaks (2-4)
Revolving
Increment
Tax Increment
Tax Increment
Fund
$ 150,477
$ 6,989
$ 181,372
$ 1,153,128
-
53,951
17,101
-
10,430
3,330
-
5,785
1,067
(1,904)
(3,084)
14,057
-
-
24,167
151,544
69,466
198,719
1,197,137
-
-
58,777
1,955
88,296
9,544
1,161,628
1,955 88,296 1,229,949
151,544 67,511 110,423 (32,812)
46,984
- 7,470
(971) (49,002) -
- (971) (49,002) 54,454
151,544 66,540 61,421 21,642
85,145 (121,919) (168,509) 1,424,624
$ 236,689 $ (55,379) $ (107,088) $ 1,446,266
104
105
Capital Projects
Cedar Bluffs
Meadowlark
Old Town
General
Southeast
Housing
Ridge Housing
Hall
Total Other
Facilities
Eagan Tax
hnprovement
Fire Apparatus
hnprovement
Replacement
Governmental
Renewal
Increment
District
Revolving
District
Project
Total
Funds
$ 316,530
$
$ -
$ 196,837
$ -
$
$ 2,443,140
$ 2,646,303
-
43,480
-
46,131
289,949
806,128
15,620
-
39,892
101,266
262,681
-
-
2,460
633,592
664,324
1,979,777
-
-
-
5,785
19,988
6,768
(351)
(2,475)
10,680
(9,329)
(186)
90,543
169,789
-
-
29,590
-
53,757
53,757
1,355
-
-
-
-
-
1,445
328,319
324,653
(351)
56,625
237,107
76,694
(186)
3,652,669
6,900,334
-
-
-
-
-
-
-
377,745
-
-
-
58,777
85,550
58,775
-
73,703
232,590
819,409
-
-
-
-
-
990,000
-
-
-
-
665,849
32,739
-
-
95,655
97,528
11,573
394,049
-
1,748,742
1,885,059
-
-
-
628,356
628,356
47,387
59,433
59,433
60,674
-
-
212,836
212,836
211,148
-
-
394,049
73,703
3,036,389
5,821,765
113,505
(351)
56,625
(156,942)
76,694
(73,889)
616,280
1,078,569
-
-
-
-
46,984
50,995
-
7,470
389,327
(113,322)
(1,026,934)
-
(58,868)
(586,612)
113,505
(351)
56,625
(156,942)
76,694
(73,889)
557,412
491,957
540,445
(24,570)
(162,835)
880,942
(632,756)
-
6,669,036
12,246,588
$ 653,950
$ (24,921)
$ (106,210)
$ 724,000
$ (556,062)
$ (73,889)
$ 7,226,448
$ 12,738,545
105
(THIS PAGE LEFT BLANK INTENTIONALLY)
106
CITY OF EAGAN
SCHEDULE OF REVENUES - BUDGET (ORIGINAL AND FINAL)
AND ACTUAL - GENERAL FUND
For the Year Ended December 31, 2014
(With Comparative Actual Amounts for the Year Ended December 31, 2013)
REVENUES
Property Taxes
General Property Taxes
Fiscal Disparities
Total Property Taxes
Special Assessments
2014
Budgeted Amounts Variance with
Actual Final Budget -
Original Final Amounts Over (Under)
2013
Actual
$ 20,197,000 $ 20,197,000 $ 20,603,316 $ 406,316 $ 20,127,249
2,574,000 2,574,000 2,083,143 (490,857) 1,838,068
22,771,000 22,771,000 22,686,459 (84,541) 21,965,317
9,000 9,000
24,861 15,861
25,977
Licenses and Permits
3,500
-
187
187
285
Licenses:
-
256,000
375,523
119,523
370,429
Liquor Licenses
212,000
212,000
254,205
42,205
240,592
Beer Licenses
7,100
7,100
4,358
(2,742)
4,902
Cigarette Licenses
9,000
9,000
9,950
950
9,618
Garbage and Rubbish Hauling Licenses
8,600
8,600
9,219
619
9,372
Dog Licenses
32,200
32,200
38,338
6,138
36,207
Other Licenses
8,700
8,700
9,674
974
9,124
Total Licenses
277,600
277,600
325,744
48,144
309,815
Permits:
2,600
2,600
7,406
4,806
1,295
Building Permits
1,057,000
1,057,000
1,509,654
452,654
1,925,830
Plumbing Penruts
140,000
140,000
143,439
3,439
110,455
Mechanical Permits
186,000
186,000
173,821
(12,179)
126,075
Sign Permits
35,000
35,000
44,440
9,440
26,259
Excavating Permits
2,500
2,500
1,300
(1,200)
3,800
Other Permits
82,100
82,100
107,317
25,217
76,049
Total Permits
1,502,600
1,502,600
1,979,971
477,371
2,268,468
Total Licenses and Permits
1,780,200
1,780,200
2,305,715
525,515
2,578,283
Intergovernmental Revenues
Market Value Credit
3,500
-
187
187
285
Fie Aid
-
256,000
375,523
119,523
370,429
Police Town Aid
470,000
470,000
525,503
55,503
473,515
Federal Grants
37,300
294,100
339,138
45,038
80,402
State Grants
135,500
148,000
148,183
183
155,422
Other Grants and Aids
9,000
9,000
9,282
282
59,740
Total Intergovernmental Revenues
651,800
1,177,100
1,397,816
220,716
1,139,793
Charges for Services
Variance Fees
3,500
3,500
4,600
1,100
5,000
Platting Fees
8,000
8,000
13,704
5,704
11,508
Rezoning Fees
4,500
4,500
8,700
4,200
5,134
Dog hnpound and Kennel Fees
6,400
6,400
5,207
(1,193)
6,415
Burglar Alalin Fees
25,000
25,000
23,750
(1,250)
23,900
Plan Checks
470,000
470,000
512,156
42,156
546,997
Assessment Search
-
-
9
9
19
Engineering Services
332,500
332,500
559,747
227,247
892,494
Developer Escrow Reimbursement
100,000
100,000
207,928
107,928
183,715
Sales of Printed Materials
2,600
2,600
7,406
4,806
1,295
Police Service Fees
175,500
175,500
224,909
49,409
229,436
Permit Surcharges
1,000
1,000
1,832
832
2,007
Administrative Fees on SAC Charges
4,700
4,700
9,592
4,892
16,913
Recreation Fees
701,700
701,700
671,714
(29,986)
685,956
Investment Management Fee
3,000
3,000
11,944
8,944
5,785
Other
95,600
95,600
104,122
8,522
101,731
Total Charges for Services
1,934,000
1,934,000
2,367,320
433,320
2,718,305
107
(THIS PAGE LEFT BLANK INTENTIONALLY)
CITY OF EAGAN
SCHEDULE OF REVENUES - BUDGET (ORIGINAL AND FINAL)
AND ACTUAL -GENERAL FUND
For the Year Ended December 31, 2014
(With Comparative Actual Amounts for the Year Ended December 31, 2013)
(Continued)
110111
2014
2013
Budgeted Amounts
Variance with
Actual
Final Budget -
Original
Final
Amounts
Over (Under)
Actual
REVENUES
Fines and Forfeitures
$ 263,300
$ 263,300 $
260,199
$ (3,101)
$ 271,958
Program Revenues
Project Administration
174,900
174,900
147,229
(27,671)
433,350
Water Administration
900,400
-
-
-
Sewer Administration
428,100
Street Light Administration
44,300
Storm Drainage Administration
29,500
Water Quality Administration
73,800
-
-
Central Services - Maintenance
75,100
-
-
-
Drug Task Force
16,800
16,800
6,139
(10,661)
8,598
Other
14,500
14,500
30,265
15,765
18,850
Total Program Revenues
1,757,400
206,200
183,633
(22,567)
460,798
Other Revenues
Investment Income
28,000
28,000
170,644
142,644
(38,666)
Building and Equipment Rent
152,800
152,800
167,508
14,708
158,987
Contributions and Donations
22,600
59,000
53,600
(5,400)
48,087
Other
16,800
16,800
16,208
(592)
26,285
Total Other Revenues
220,200
256,600
407,960
151,360
194,693
Total Revenues
29,386,900
28,397,400
29,633,963
1,236,563
29,355,124
OTHER FINANCING SOURCES
Sale of City Property
1,000
1,000
146
(854)
10,007
Transfers In
534,900
1,776,000
1,772,855
(3,145)
1,575,514
Total Other Financing Sources
535,900
1,777,000
1,773,001
(3,999)
1,585,521
Total Revenues and Other
Financing Sources
$ 29,922,800
$ 30,174,400 $
31,406,964
$ 1,232,564
$ 30,940,645
110111
CITY OF EAGAN
SCHEDULE OF EXPENDITURES - BUDGET (ORIGINAL AND FINAL)
AND ACTUAL - GENERAL FUND
For the Year Ended December 31, 2014
(With Comparative Actual Amounts for the Year Ended December 31, 2013)
(Continued)
110
2014
2013
Budgeted Amounts
Variance with
Actual
Final Budget -
Original
Final
Amounts
Over (Under)
Actual
EXPENDITURES
General Government
Mayor and Council:
Personal Services
$ 105,700
$ 105,300 $
105,556
$ 256
$ 102,959
Supplies, Repairs and Maintenance
-
-
(64)
(64)
64
Other Services and Charges
39,300
39,300
32,633
(6,667)
37,978
Capital Outlay
5,300
5,300
2,912
(2,388)
-
Total Mayor and Council
150,300
149,900
141,037
(8;863)
141,001
Administration:
Personal Services
430,900
430,700
454,647
23,947
423,094
Supplies, Repairs and Maintenance
3,000
3,000
3,107
107
1,220
Other Services and Charges
91,200
91,900
86,169
(5,731)
118,243
Capital Outlay
1,700
1,700
2,439
739
1,731
Total Administration
526,800
527,300
546,362
19,062
544,288
Human Resources:
Personal Services
214,200
214,100
221,022
6,922
210,624
Supplies, Repairs and Maintenance
1,300
1,300
1,615
315
1,056
Other Services and Charges
83,200
83,200
66,783
(16,417)
80,661
Capital Outlay
-
-
878
878
2,869
Total Human Resources
298,700
298,600
290,298
(8,302)
295,210
Information Technologies:
Personal Services
557;400
454,800
457,731
2,931
427,591
Supplies, Repairs and Maintenance
28,600
28,600
11,497
(17,103)
29,531
Other Services and Charges
978,200
978,200
911,560
(66,640)
852,473
Capital Outlay
2,100
2,100
3,830
1,730
2,547
Total Information Technologies
1,566,300
1,463,700
1,384,618
(79,082)
1,312,142
Finance:
Personal Services
879,000
733,600
741,019
7,419
709,725
Supplies, Repairs and Maintenance
17,200
17,200
9,538
(7,662)
17,081
Other Services and Charges
71,400
71,400
68,451
(2,949)
68,425
Capital Outlay
4,200
4,200
3,229
(971)
1,201
Total Finance
971,800
826,400
822,237
(4,163)
796,432
City Clerk:
Personal Services
304,800
304,700
273,204
(31,496)
200,129
Supplies, Repairs and Maintenance
3,300
3,300
1,987
(1,313)
771
Other Services and Charges
29,700
29,700
19,071
(10,629)
20,579
Capital Outlay
1,600
1,600
2,753
1,153
735
Total City Clerk
339,400
339,300
297,015
(42,285)
222,214
Legal:
Other Services and Charges
388,900
388,900
351,449
(37,451)
358,473
110
CITY OF EAGAN
SCHEDULE OF EXPENDITURES - BUDGET (ORIGINAL AND FINAL)
AND ACTUAL - GENERAL FUND
For the Year Ended December 31, 2014
(With Comparative Actual Amounts for the Year Ended December 31, 2013)
(Continued)
lul
2014
2013
Budgeted Amounts
Variance with
Actual
Final Budget -
Original
Final
Amounts
Over (Under)
Actual
EXPENDITURES
General Government
Planning and Code Enforcement:
Personal Services
$ 933,800
$ 933,300 $
924,330
$ (8,970)
$ 890,773
Supplies, Repairs and Maintenance
5,700
5,700
4,729
(971)
3,964
Other Services and Charges
71,100
71,800
70,021
(1,779)
78,887
Capital Outlay
4,300
4,300
3,015
(1,285)
2,187
Total Planning and
Code Enforcement
1,014,900
1,015;100
1,002,095
(13,005)
975,811
Communications:
Personal Services
326,800
326,500
335,071
8,571
258,358
Supplies, Repairs and Maintenance
2,100
2,100
1,727
(373)
6,539
Other Services and Charges
194,600
194,600
196,575
1,975
174,788
Capital Outlay
2,100
2,100
1,622
(478)
3,575
Total Communications
525,600
525,300
534,995
9,695
443,260
Total General Government
5,782,700
5,534,500
5,370,106
(164,394)
5,088,831
Public Safety
Police:
Personal Services
9,648,600
9,591,400
9,643,631
52,231
9,261,301
Supplies, Repairs and Maintenance
524,700
540,400
471,906
(68,494)
473,588
Other Services and Charges
1,543,000
1,545,100
1,521,794
(23,306)
1,454,610
Capital Outlay
73,900
73,900
64,285
(9,615)
93,784
Total Police
11,790,200
11,750,800
11,701,616
(49,184)
11,283,283
Inspections:
Personal Services
871,300
870,700
1,014,170
143,470
835,025
Supplies, Repairs and Maintenance
24,400
24,400
17,568
(6,832)
11,803
Other Services and Charges
317,200
317,200
187,441
(129,759)
212,435
Capital Outlay
4,100
4,100
3,511
(589)
3,063
Total Inspections
1,217,000
1,216,400
1,222,690
6,290
1,062,326
Fire:
Personal Services
1,596,500
2,107,300
1,957,511
(149,789)
1,648,142
Supplies, Repairs and Maintenance
178,500
182,200
199,514
17,314
174,419
Other Services and Charges
196,400
208,900
234,947
26,047
191,880
Capital Outlay
6,500
6,500
5,802
(698)
6,284
Total Fire
1,977,900
2,504,900
2,397,774
(107,126)
2,020,725
Total Public Safety
14,985,100
15,472,100
15,322,080
(150,020)
14,366,334
Public Works
Public Works Engineering:
Personal Services
1,167,400
1,104,000
1,148,831
44,831
1,109,566
Supplies, Repairs and Maintenance
13,500
13,500
12,071
(1,429)
17,258
Other Services and Charges
62,300
63,000
58,372
(4,628)
32,400
Capital Outlay
3,900
3,900
6,990
3,090
_ 4,101
Total Public Works Engineering
1,247,100
1,184,400
1,226,264
41,864
1,163,325
lul
CITY OF EAGAN
SCHEDULE OF EXPENDITURES - BUDGET (ORIGINAL AND FINAL)
AND ACTUAL - GENERAL FUND
For the Year Ended December 31, 2014
(With Comparative Actual Amounts for the Year Ended December 31, 2013)
(Continued)
112
2014
2013
Budgeted Amounts
Variance with
Actual
Final Budget -
Original
Final
Amounts
Over (Under)
Actual
EXPENDITURES
Public Works
Streets and Highways:
Personal Services
$ 1,173,700
$ 1,172,500
$ 1,096,568
$ (75,932)
$ 1,132,655
Supplies, Repairs and Maintenance
474,900
475,400
451,971
(23,429)
573,839
Other Services and Charges
155,900
155,900
194,819
38,919
152,879
Capital Outlay
7,900
7,900
1,273
(6,627)
15,733
Total Streets and Highways
1,812,400
1,811,700
1,744,631
(67,069)
1,875,106
Central Services - Maintenance:
Personal Services
509,800
509,500
531,274
21,774
597,732
Supplies, Repairs and Maintenance
31,400
31,400
22,733
(8,667)
31,234
Other Services and Charges
50,400
50,400
46,756
(3,644)
36,823
Capital Outlay
9,400
9,400
5,383
(4,017)
6,877
Total Central Services -
Maintenance
601,000
600,700
606,146
5,446
672,666
Total Public Works
3,660,500
3,596,800
3,577,041
(19,759)
3,711,097
Parks and Recreation
Parks and Recreation:
Personal Services
2,977,200
2,975,500
2,839,085
(136,415)
2,786,785
Supplies, Repairs and Maintenance
459,700
457,000
384,879
(72,121)
422,544
Other Services and Charges
688,300
703,400
662,026
(41,374)
637,930
Capital Outlay
80,100
80,100
59,217
(20,883)
68,317
Total Parks and Recreation
4,205,300
4,216,000
3,945,207
(270,793)
3,915,576
Tree Conservation:
Personal Services
387,200
387,100
381,086
(6,014)
356,482
Supplies, Repairs and Maintenance
51,400
51,400
42,312
(9,088)
45,269
Other Services and Charges
44,900
44,900
44,090
(810)
42,735
Capital Outlay
40,500
40,500
37,762
(2,738)
41,899
Total Tree Conservation
524,000
523,900
505,250
(18,650)
486,385
Total Parks and Recreation
4,729,300
4,739,900
4,450,457
(289,443)
4,401,961
Government Buildings
Personal Services
140,900
140,700
140,164
(536)
139,350
Supplies, Repairs and Maintenance
66,200
66,200
50,746
(15,454)
64,850
Other Services and Charges
498,100
498,100
543,678
45,578
529,252
Capital Outlay
-
-
400
400
-
Total Govermnent Buildings
705,200
705,000
734,988
29,988
733,452
Contingencies
60,000
60,000
-
(60,000)
-
Total Expenditures
29,922,800
30,108,300
29,454,672
(653,628)
28,301,675
OTHER FINANCING USES
Transfers Out
-
-
-
1,883,000
Total Expenditures and
Other Financing Uses
$ 29,922,800
$ 30,108,300
$ 29,454,672
$ (653,628)
$ 30,184,675
112
CITY OF EAGAN
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCE - BUDGET (ORIGINAL AND FINAL) AND ACTUAL -
SPECIAL REVENUE FUND - HOUSING FUND
For the Year Ended December 31, 2014
(With Comparative Actual Amounts for the Year Ended December 31, 2013)
REVENUES
Charges for Services
Housing Bound Fees
Miscellaneous
Investment Income
Total Revenues
EXPENDITURES
General Government
Current
Excess of Revenues
Over Expenditures
FUND BALANCE
Beginning of Year
End of Year
282,852
$ 352,899
247,235
$ 282,852
113
2014
2013
Budgeted Amounts
Variance with
Actual
Final Budget -
Original
Final
Amounts
Over
Actual
$ 44,100
$ 44,100
$ 67,522
$ 23,422
$ 39,243
4,339
4,339
3,975
(364)
(876)
48,439
48,439
71,497
23,058
38,367
2,900
2,900
1,450
(1,450)
2,750
$ 45,539
$ 45,539
70,047
$ 24,508
35,617
282,852
$ 352,899
247,235
$ 282,852
113
CITY OF EAGAN
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCE - BUDGET (ORIGINAL AND FINAL) AND ACTUAL
SPECIAL REVENUE FUND - CABLE TV FRANCHISE FEES FUND
For the Year Ended December 31, 2014
(With Comparative Actual Amounts for the Year Ended December 31, 2013)
REVENUES
Charges for Services
Cable Television Franchise Fees
Miscellaneous
Investment Income
Total Revenues
EXPENDITURES
General Government
Current
Excess of Revenues
Over Expenditures
OTHER FINANCING USES
Transfers Out
Net Change in Fund Balance
FUND BALANCE
Beginning of Year
End of Year
2014
Budgeted Amounts Variance with
Actual Final Budget -
Original Final Amounts Over (Under) Actual
$ 782,000
$ 782,000
$ 840,281
$ 58,281
$ 826,006
7,000
7,000
34,175
27,175
(7,957)
789,000
789,000
874,456
85,456
818,049
-
-
100
100
100
789,000
789,000
874,356
85,356
817,949
(534,900)
(534,900)
(913,612)
(378,712)
(812,102)
$ 254,100
$ 254,100
(39,256)
$ (293,356)
5,847
1,960,915
$ 1,921,659
1,955,068
$ 1,960,915
114
CITY OF EAGAN
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCE - BUDGET (ORIGINAL AND FINAL) AND ACTUAL -
SPECIAL REVENUE FUND - EAGAN TV
For the Year Ended December 31, 2014
(With Comparative Actual Amounts for the Year Ended December 31, 2013)
REVENUES
Charges for Services
General Govermnent
Miscellaneous
Investment Income
Refunds and Reimbursements
Total Revenues
EXPENDITURES
General Government
Current
Capital Outlay
Total Expenditures
Excess of Revenues Over
(Under) Expenditures
OTHER FINANCING SOURCES
Transfers In
Net Change in Fund Balance
FUND BALANCE
Beginning of Year
End of Year
2014
2013
Budgeted Amounts Variance with
Actual Final Budget -
Original Final Amounts Over (Under) Actual
$ 778,400 $ 778,400 $ 407,650 $ (370,750) $ 401,284
- - 7,824 7,824 (1,822)
- - 818 818 -
778,400 778,400 416,292 (362,108) 399,462-
521,300 521,300 530,527 9,227 517,762
21,600 21,600 98,203 76,603 188,373
542,900 542,900 628,730 85,830 706,135
235,500 235,500 (212,438) (447,938) (306,673)
- - 381,857 381,857 371,288
$ 235,500 $ 235,500 169,419 $ (66,081) 64,615
667,587
$ 837,006
602,972
$ 667,587
115
CITY OF EAGAN
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCE - BUDGET (ORIGINAL AND FINAL) AND ACTUAL -
SPECIAL REVENUE FUND - CEDARVALE SPECIAL SERVICES FUND
For the Year Ended December 31, 2014
(With Comparative Actual Amounts for the Year Ended December 31, 2013)
2014
Budgeted Amounts
Actual
Original Final Amounts
2013
Variance with
Final Budget -
REVENUES
Miscellaneous
Investment Income $ - $ - $ 36 $ 36 $ (10)
EXPENDITURES
General Government
Current 1,000 1,000
Excess of Revenues Over
(Under) Expenditures $ (1,000) $ (1,000)
FUND BALANCE
Beginning of Year
End of Year
- (1,000) -
36 $ 1,036 (10)
2,514 2,524
$ 2,550 $ 2,514
116
CITY OF EAGAN
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCE - BUDGET (ORIGINAL AND FINAL) AND ACTUAL -
SPECIAL REVENUE FUND - MINNESOTA INVESTMENT FUND REVOLVING LOAN
For the Year Ended December 31, 2014
(With Comparative Actual Amounts for the Year Ended December 31, 2013)
Excess of Revenues
Over Expenditures
FUND BALANCE
Beginning of Year
End of Year
$ 11,600 $ 11,600 202,723 $ 191,123
51,728
$ 254,451
11,332
40,396
$ 51,728
117
2014
2013
Budgeted Amounts
Variance with
Actual
Final Budget -
Original
Final
Amounts
Over
Actual
REVENUES
Miscellaneous
Investment Income
$ 100
$ 100
$ 6,448
$ 6,348
$ 6,582
Other
57,400
57,400
242,202
184,802
50,677
Total Revenues
57,500
57,500
248,650
191,150
57,259
EXPENDITURES
Other Services and Charges
45,900
45,900
45,927
27
45,927
Excess of Revenues
Over Expenditures
FUND BALANCE
Beginning of Year
End of Year
$ 11,600 $ 11,600 202,723 $ 191,123
51,728
$ 254,451
11,332
40,396
$ 51,728
117
CITY OF EAGAN
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCE - BUDGET (ORIGINAL AND FINAL) AND ACTUAL -
SPECIAL REVENUE FUND - DWI FORFEITURE
For the Year Ended December 31, 2014
(With Comparative Actual Amounts for the Year Ended December 31, 2013)
REVENUES
Fines and Forfeitures
Police Forfeitures
Miscellaneous
Investment Income
Other
Total Revenues
EXPENDITURES
Public Safety
Current
Excess of Revenues Over
(Under) Expenditures
OTHER FINANCING SOURCE`
Sale of City Property
Net Change in Fund Balances
FUND BALANCE
Beginning of Year
End of Year
2014
Budgeted Amounts
Original Final
Variance with
Actual Final Budget -
Amounts Over (Under)
2013
Actual
$ 22,000 $ 22,000 $ 13,481 $ (8,519) $ 44,324
- - 515 515 (126)
22,000 22,000 13,996 (8,004) 44,198
46,000 46,000 36,515 (9,485) 20,624
(24,000) (24,000) (22,519) 1,481
4,011 4,011
$ (24,000) $ (24,000) (18,508) $ 1,481
49,286
$ 30,778
23,574
23,574
25,712
$ 49,286
118
CITY OF EAGAN
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCE - BUDGET (ORIGINAL AND FINAL) AND ACTUAL -
CAPITAL PROJECTS FUND - PARK SYSTEM DEVELOPMENT AND RENEWAL & REPLACEMENT
For the Year Ended December 31, 2014
(With Comparative Actual Amounts for the Year Ended December 31, 2013)
Miscellaneous
Investment Income
2,520
2014
23,737
2013
(3,724)
Budgeted Amounts
-
Variance with
90
90
600
Actual
Final Budget -
490,320
1,097,326
Original Final
Amounts
Over (Under)
Actual
REVENUES
Parks and Recreation
Property Taxes
General Property Taxes
$ 437,800 $ 437,800
$ 437,807
$ 7
$ 425,634
Intergovernmental Revenues
Capital Outlay
475,000
475,000
408,616
Other Grants and Aids
- -
2,460
2,460
-
Charges for Services
(66,167)
674,213
Excess of Revenues
Parks and Recreation
50,000 50,000
633,232
583,232
733,476
Miscellaneous
Investment Income
2,520
2,520
23,737
21,217
(3,724)
Other
-
-
90
90
600
Total Revenues
490,320
490,320
1,097,326
607,006
1,155,986
EXPENDITURES
Parks and Recreation
Current
-
-
217
217
2,811
Capital Outlay
475,000
475,000
408,616
(66,384)
671,402
Total Expenditures
475,000
475,000
408,833
(66,167)
674,213
Excess of Revenues
Over Expenditures
15,320
15,320
688,493
673,173
481,773
OTHER FINANCING USES
Transfers Out
-
-
(63,349)
(63,349)
-
Net Change in Fund Balance
$ 15,320
$ 15,320
625,144
$ 609,824
481,773
FUND BALANCE
Beginning of Year
1,813,278
1,331,505
End of Year
$ 2,438,422
$ 1,813,278
119
CITY OF EAGAN
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCE - BUDGET (ORIGINAL AND FINAL) AND ACTUAL -
CAPITAL PROJECTS FUND - EQUIPMENT REVOLVING FUND
For the Year Ended December 31, 2014
(With Comparative Actual Amounts for the Year Ended December 31, 2013)
2014 2013
Budgeted Amounts Variance with
Actual Final Budget -
Original Final Amounts Over (Under) Actual
REVENUES
Property Taxes
General Property Taxes $ 1,153,100 $ 1,153,100 $ 1,153,128 $ 28 $ 1,121,066
Fines and Forfeitures
Miscellaneous
Investment Income
Contributions and Donations
Other
Total Revenues
5,785 5,785 -
4,800 4,800 14,057 9,257 (3,586)
- - 24,167 24,167 -
- - - - 3,060
1,157,900 1,157,900 1,197,137 39,237 1,120,540
EXPENDITURES
General Government
Current
-
-
100
100
103,212
Capital Outlay
170,400
170,400
61,077
(109,323)
976,203
Total General Government
170,400
170,400
61,177
(109,223)
1,079,415
Public Safety
Current
-
-
68,221
68,221
-
Capital Outlay
444,000
444,000
583,140
139,140
-
Total Public Safety
444,000
444,000
651,361
207,361
-
Public Works
Capital Outlay
217,500
217,500
202,810
(14,690)
-
Parks and Recreation
Capital Outlay
338,700
338,700
314,601
(24,099)
-
Total Expenditures
1,170,600
1,170,600
1,229,949
59,349
1,079,415
Excess of Revenues Over
(Under) Expenditures
(12,700)
(12,700)
(32,812)
(20,112)
41,125
OTHER FINANCING SOURCES
Sale of City Property
12,000
12,000
46,984
34,984
67,823
Transfers In
30,000
30,000
7,470
(22,530)
28,300
Total Other Financing Sources
42,000
42,000
54,454
12,454
96,123
Net Change in Fund Balance
$ 29,300
$ 29,300
21,642
$ (7,658)
137,248
FUND BALANCE
Beginning of Year
1,424,624
1,287,376
End of Year
$ 1,446,266
$ 1,424,624
120
CITY OF EAGAN
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCE - BUDGET (ORIGINAL AND FINAL) AND ACTUAL -
CAPITAL PROJECTS FUND - GENERAL FACILITIES RENEWAL
For the Year Ended December 31, 2014
(With Comparative Actual Amounts for the Year Ended December 31, 2013)
REVENUES
Property Taxes
General Property Taxes
Miscellaneous
Investment Income
Other
Total Revenues
EXPENDITURES
General Government
Current
Capital Outlay
Total General Government
Public Safety
Current
Capital Outlay
Total Public Safety
Public Works
Current
Capital Outlay
Total Public Works
Parks and Recreation
Current
Capital Outlay
Total Parks and Recreation
Total Expenditures
Excess of Revenues
Over Expenditures
FUND BALANCE
Beginning of Year
End of Year
2014
Budgeted Amounts Variance with
Actual Final Budget -
Original Final Amounts Over
2013
Actual
$ 316,530
$ 316,530
$ 316,530
$ -
$ 307,730
2,000
2,000
6,768
4,768
(1,361)
-
-
1,355
1,355
-
318,530
318,530
324,653
6,123
306,369
-
-
883
883
65,364
166,500
166,500
63,405
(103,095)
47,649
166,500
166,500
64,288
(102,212)
113,013
-
-
15,291
15,291
-
7,800
7,800
5,063
(2,737)
-
7,800
7,800
20,354
12,554
-
-
-
21,345
21,345
-
30,900
30,900
73,688
42,788
-
30,900
30,900
95,033
64,133
-
-
-
21,256
21,256
-
22,600
22,600
10,217
(12,383)
-
22,600
22,600
31,473
8,873
-
227,800
227,800
211,148
(16,652)
113,013
$ 90,730
$ 90,730
113,505
$ 108,335
193,356
540,445
347,089
$ 653,950
$ 540,445
121
(THIS PAGE LEFT BLANK INTENTIONALLY)
122
CITY OF EAGAN
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCE - BUDGET (ORIGINAL AND FINAL) AND ACTUAL -
CAPITAL PROJECTS FUND - FIRE APPARATUS REVOLVING
For the Year Ended December 31, 2014
(With Comparative Actual Amounts for the Year Ended December 31, 2013)
REVENUES
Property Taxes
General Property Taxes
Miscellaneous
Investment Income
Contributions and Donations
Total Revenues
EXPENDITURES
Public Safety
Capital Outlay
Excess of Revenues Over
(Under) Expenditures
FUND BALANCE
Beginning of Year
End of Year
2014 2013
Budgeted Amounts Variance with
Actual Final Budget -
Original Final Amounts Over (Under) Actual
$ 196,837 $ 196,837 $ 196,837 $ - $ 198,436
3,000 3,000 10,680 7,680 (1,967)
80,000 80,000 29,590 (50,410) -
279,837 279,837 237,107 (42,730) 196,469
25,000 25,000 394,049 369,049 43,934
$ 254,837 $ 254,837 (156,942) $ (411,779)
880,942
$ 724,000
152,535
728,407
$ 880,942
123
CITY OF EAGAN
COMPARATIVE STATEMENT OF FUND NET POSITION -
PUBLIC UTILITIES ENTERPRISE FUND
December 31, 2014
ASSETS
Current Assets
Cash and Investments
Accounts Receivable
Interest Receivable
Special Assessments Receivable
Due from Other Funds
Advances to Other Funds
Prepaid Items
Total Current Assets
Property and Equipment
Land
Permanent Easements
Buildings and Improvements
Water Supply Facilities
Water Storage Facilities
Water Mains and Lines
Sewer Mains and Lines
Storm Drainage System
Street Lights
Machinery and Equipment
Construction in Progress
Total Property and Equipment
Less Accumulated Depreciation
Property and Equipment, Net
Other Assets
Special Assessments Receivable
Due from Other Government Units:
Current Value and Debt Service Credits
Net OPEB Asset
Total Other Assets
Total Assets
2014
$ 18,117,297
2,184,757
68,270
41,187
17,281,414
2,194,500
90
39,887,515
971,317
326,301
1,597,804
46,930,434
6,676,901
50,208,487
49,381,724
82,191,782
674,795
7,174,894
30,961
246,165,400
(81,783,106)
164,382,294
311,809
9,565
7,978
329,352
$ 204,599,161
2013
$ 33,107,100
2,062,260
117,398
48,043
3,596,387
2,255,400
266
41,186,854
971,317
326,301
1,578,910
46,867,551
6,676,901
50,014,838
48,483,862
82,158,059
447,883
5,767,128
110,006
243,402,756
(77,737,950)
165,664,806
408,619
17,915
4,288
430,822
$ 207,282,482
124
CITY OF EAGAN
COMPARATIVE STATEMENT OF FUND NET POSITION -
PUBLIC UTILITIES ENTERPRISE FUND
December 31, 2014
(Continued)
LIABILITIES AND FUND EQUITY
Current Liabilities
Salaries and Benefits Payable
Accounts Payable
Contracts Payable
Due to Other Governments
Unearned Revenue
Total Current Liabilities
Long -Term Liabilities
Customer Deposits
Total Liabilities
Net Position
Net Investment in Capital Assets
Unrestricted
Total Net Position
Total Liabilities and Net Position
2014 2013
$ 72,815
319,229
76,366
144,678
455,879
1,068,967
133,959
1,202,926
164,382,294
39,013,941
203,396,235
$ 204,599,161
$ 69,170
388,227
23,485
833,006
413,141
1,727,029
29,344
1,756,373
165,664,806
39,861,303
205,526,109
$ 207,282,482
125
CITY OF EAGAN
SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN FUND NET POSITION -
PUBLIC UTILITIES ENTERPRISE FUND
For the Year Ended December 31, 2014
Division
126
Storm
Drainage/
Street
Water
Fund
Total
Sewer
Water
Lighting
Quality
2014
2013
OPERATING REVENUES
Service Charges $
6,379,272
$ 4,318,696
$ 670,128
$ 1,414,162
$ 12,782,258
$ 12,432,733
Connection Permits
9,000
8,432
-
-
17,432
21,972
Penalties
32,684
43,836
3,766
5,432
85,718
84,007
Sale of Materials and Meter Charges
12,234
65,076
-
-
77,310
71,017
Other Revenue
-
-
-
(10,000)
(10,000)
-
Total Operating Revenues
6,433,190
4,436,040
673,894
1,409,594
12,952,718
12,609,729
OPERATING EXPENSES
Personal Services
552,482
1,479,196
9,300
483,681
2,524,659
2,467,201
Supplies, Repairs and Maintenance
78,169
402,107
-
72,891
. 553,167
645,380
Other Services and Charges
164,879
1,575,575
480,947
862,858
3,084,259
4,115,064
MCES Disposal Charge
4,611,178
2,318
-
-
4,613,496
4,367,358
Total Operating Expenses
5,406,708
3,459,196
490,247
1,419,430
10,775,581
11,595,003
Operating Income (Loss)
before Depreciation
1,026,482
976,844
183,647
(9,836)
2,177,137
1,014,726
Depreciation Expense
806,232
2,309,855
19,280
1,131,995
4,267,362
4,176,560
Operating Income (Loss) $
220,250
$ (1,333,011)
$ 164,367
$ (1,141,831)
(2,090,225)
(3,161,834)
NONOPERATING REVENUES
(EXPENSES)
Investment Income
499,048
(111,795)
Interest Earnings:
Special Assessments
50,754
89,676
Gain on Sale of Asset
22,661
14,940
Refunds and Reimbursements
64,239
20,049
Connection Charges
544,228
846,744
Intergovernmental Revenues
66,786
162,326
Other Revenues
989,363
958,324
Total Nonoperating Revenues
(Expenses), Net
2,237,079
1,980,264
Income before Capital Contributions
and Transfers
146,854
(1,181,570)
Capital Contributions
466,764
737,743
Transfers In
-
43,368
Transfers Out
(2,743,492)
(1,526,945)
Change in Net Position
(2,129,874)
(1,927,404)
NET POSITION
Beginning of Year
205,526,109
207,453,513
End of Year
$ 203,396,235
$ 205,526,109
126
CITE' OF EAGAN
COMBINING STATEMENT OF FUND NET POSITION - INTERNAL SERVICE FUNDS
December 31, 2014
ASSETS
Current Assets
Cash and Cash Equivalents
Accounts Receivable
Accrued Interest Receivable
Prepaid Expenses
Total Assets
LIABILITIES AND NET POSITION
Liabilities
Current Liabilities:
Accounts Payable
Salaries and Benefits Payable
Due to Other Govermnents
Other Liabilites
Compensated Absences
Total Current Liabilities
Noncurrent Liabilities
Other Liabilities
Compensated Absences
Total Noncurrent Liabilities
Total Liabilities
Net Position
Unrestricted
Total Liabilities and
Net Position
Workers'
Benefit Risk Compensation
Accrual Management Self -Insurance Total
$ 3,919,653 $ 1,313,928 $ 2,151,164 $ 7,384,745
4,010 - - 4,010
7,442 2,463 4,083 13,988
- - 16,426 16,426
$ 3,931,105 $ 1,316,391 $ 2,171,673 $ 7,419,169
$ 4,242
$ 11,456
$ 852 $
16,550
(4)
-
-
(4)
6,002
-
6,511
12,513
147,556
-
73,821
221,377
2,134,250
-
-
2,134,250
2,292,046
11,456
81,184
2,384,686
-
-
86,579
86,579
1,802,939
-
-
1,802,939
1,802,939
-
86,579
1,889,518
4,094,985
11,456
167,763
4,274,204
(163,880)
1,304,935
2,003,910
3,144,965
$ 3,931,105 $ 1,316,391 $ 2,171,673 $ 7,419,169
127
CITY OF EAGAN
COMBINING STATEMENT OF REVENUES, EXPENSES AND CHANGES
IN FUND NET POSITION - INTERNAL SERVICE FUNDS
For the Year Ended December 31, 2014
Workers'
Benefit Risk Compensation
Accrual Management Self -Insurance Total
OPERATING REVENUES
Service Charges $ 7,829,742 $ 630,124 $ 489,618 $ 8,949,484
OPERATING EXPENSES
Personal Services
Accrued Leave Benefits
2,402,770
-
-
2,402,770
Employee Retirement Benefits
2,958,673
-
-
2,958,673
Employee Insurance Benefits
3,028,324
-
-
3,028,324
Other Services and Charges
21,887
425,131
376,243
823,261
Total Operating Expenses
8,411,654
425,131
376,243
9,213,028
Operating Income (Loss)
(581,912)
204,993
113,375
(263,544)
NONOPERATING REVENUES
Investment Income
49,723
17,379
27,621
94,723
Change in Net Position
(532,189)
222,372
140,996
(168,821)
NET POSITION
Beginning of Year
368,309
1,082,563
1,862,914
3,313,786
End of Year
$ (163,880)
$ 1,304,935
$ 2,003,910
$ 3,144,965
128
CITY OF EAGAN
COMBINING STATEMENT OF CASH FLOWS -
INTERNAL SERVICE FUNDS
For the Year Ended December 31, 2014
CASH AND CASH EQUIVALENTS
January 1
Governmental Activities - Internal Service Funds
1,093,238
1,987,860
7,208,040
Workers'
$ 3,919,653
$ 1,313,928
Benefit
Risk
Compensation
Accrual
Management
Self -Insurance
Total
CASH FLOWS - OPERATING ACTIVITIES
OPERATING ACTIVITIES
Receipts from Other Funds
$ 7,827,397
$ 630,124
$ 489,618
$ 8,947,139
Payments to Suppliers
(20,374)
(427,917)
(356,335)
(804,626)
Payments to Employees
(2,079,583)
-
-
(2,079,583)
Payments of Benefits on Behalf of Employees
(5,990,464)
-
-
(5,990,464)
Net Cash Flows - Operating Activities
(263,024)
202,207
133,283
72,466
CASH FLOWS - INVESTING ACTIVITIES
-
(2,345)
Prepaid Items
967
Interest and Dividends Received
55,735
18,483
30,021
104,239
Net Change in Cash and Cash Equivalents
(207,289)
220,690
163,304
176,705
CASH AND CASH EQUIVALENTS
January 1
4,126,942
1,093,238
1,987,860
7,208,040
December 31
$ 3,919,653
$ 1,313,928
$ 2,151,164
$ 7,384,745
RECONCILIATION OF OPERATING
INCOME (LOSS) TO NET CASH FLOWS -
OPERATING ACTIVITIES
Operating Income (Loss)
$ (581,912)
$ 204,993
$ 113,375
$ (263,544)
Adjustments to Reconcile Operating
Income (Loss) to Net Cash Flows -
Operating Activities:
Accounts Receivable
(2,345)
-
-
(2,345)
Prepaid Items
967
-
4,731
5,698
Accounts Payable
546
(2,786)
853
(1,387)
Wages, Salaries and Compensation Payable
323,187
-
-
323,187
Due to Other Governments
(4,785)
-
1,024
(3,761)
Other Liabilities
1,318
-
13,300
14,618
Total Adjustments
318,888
(2,786)
19,908
336,010
Net Cash Flows - Operating Activities
$ (263,024)
$ 202,207
$ 133,283
$ 72,466
129
CITY OF EAGAN
STATEMENT OF CHANGES IN AGENCY FUNDS
ASSETS AND LIABILITIES
For the Year Ended December 31, 2014
DAKOTA COUNTY DRUG TASK FORCE
Balance
Balance
12/31/13
Additions
Deletions
12/31/14
ASSETS
Cash and Investments
$
205,414
$
1,240,577
$
1,301,573
$
144,418
Restricted Cash
224,613
428,226
191,076
461,763
Other Receivables
7,071
1,688
7,071
1,688
Accrued Interest Receivable
1,356
1,124
1,355
1,125
Due from Other Govennnents
70,566
113,779
70,566
113,779
Other Assets
3,534
2,905
3,534
2,905
Total Assets
$
512,554
$
1,788,299
$
1,575,175
$
725,678
LIABILITIES
Accounts Payable
$
492,975
$
1,707,271
$
1,486,693
$
713,553
Due to Other Governments
19,579
81,028
88,482
12,125
Total Liabilities
$
512,554
$
1,788,299
$
1,575,175
$
725,678
DAKOTA COUNTY DRUG TASK FORCE
EQUIPMENT FUND
Balance
Balance
12/31/13
Additions
Deletions
12/31/14
ASSETS
Cash and Investments
$
6,723
$
31,876
$
20,402
$
18,197
Accrued Interest Receivable
22
34
22
34
Total Assets
$
6,745
$
31,910
$
205424
$
18,231
LIABILITIES
Accounts Payable
$
6,745
$
31,910
$
20,424
$
1.8,231
Total Liabilities
$
6,745
$
31,910
$
20,424
$
18,231
TOTAL
Balance
Balance
12/31/13
Additions
Deletions
12/31/14
ASSETS
Cash and Investments
$
212,137
$
1,272,453
$
1,321,975
$
162,615
Restricted Cash
224,613
428,226
191,076
461,763
Other Receivables
7,071
1,688
7,071
1,688
Accrued Interest Receivable
1,378
1,158
1,377
1,159
Due from Other Governments
70,566
113,779
70,566
113,779
Other Assets
3,534
2,905
3,534
2,905
Total Assets
$
519,299
$
1,820,209
$
1,595,599
$
743,909
LIABILITIES
Accounts Payable
$
499,720
$
1,739,181
$
1,507,117
$
731,784
Due to Other Governments
19,579
81,028
88,482
12,125
Total Liabilities
$
519,299
$
1,820,209
$
1,595,599
$
743,909
130
Year
Issued
G.O. BONDS
2005A
2005C*
2008A
2009A
2009B*
2010A
2012A
2012B
2013A
CITY OF EAGAN
COMBINED SCHEDULE OF BONDS PAYABLE
December 31, 2014
Original
Amount
$ 5,155,000
1,515,000
4,105,000
525,000
8,195,000
415,000
1,660,000
575,000
12,390,000
Retired
$ 3,295,000
1,410,000
1,030,000
200,000
1,670,000
130,000
95,000
120,000
Coupon Rates
Bonds on Outstanding
Outstanding Bonds
$ 1,860,000
105,000
3,075,000
325,000
6,525,000
285,000
1,565,000
455,000
12,390,000
Total G.O. Bonds $ 34,535,000 $ 7,950,000 $ 26,585,000
* Refunding Bonds
3.65%-3.90%
4.00%
3.750%-4.375%
3.10%-4.00%
2.25%-4.00%
2.89-3.97%
1.00%-3.45%
0.65%-1.75%
2.00-3.40%
131
CITY OF EAGAN
COMBINED SCHEDULE OF BONDS PAYABLE MATURITIES
December 31, 2014
132
Issue
Interest
Maturity
Date
Rates
Dates
Principal
G.O. BONDS
2005 G.O. Improvement
Bonds, Series A, Maturing
12/01/05
$ 1,010,000 Per Year
3.65%
02/01/15
$ 1,010,000
$ 180,000 Per Year
3.70%
02/01/16
180,000
$ 175,000 Per Year
3.75%
2/1/17
175,000
$ 175,000 Per Year
3.80%
02/01/18
175,000
$ 165,000 Per Year
3.85%
02/01/19
165,000
$ 155,000 Per Year
3.90%
02/01/20
155,000
Total 2005 G.O. Improvement
Bonds, Series A
1,860,000
2005 G.O. Improvement Refunding
Bonds, Series C, Maturing
12/01/05
$ 105,000 Per Year
4.00%
02/01/15
105,000
2008 G.O. State Aid Street
Bonds, Series A, Maturing
08/01/08
$ 210,000 Per Year
3.75%5-4.00%
04/01/15-16
420,000
$ 205,000 Per Year
4.00%-4.30%
04/01/17-27
2,255,000
$ 200,000 Per Year
4.375%
04/01/28-29
400,000
Total 2008 G.O. State Aid
Street Bonds, Series A
3,075,000
2009 G.O. Equipment Certificate
Bonds, Series A, Maturing
09/01/09
$ 60,000 Per Year
3.10%-3.40%
02/01/15-16
120,000
$ 65,000 Per Year
3.60%
02/01/17
65,000
$ 70,000 Per Year
3.80%-4.00%
02/01/18-19
140,000
Total 2009 G.O. Equipment
Certificate Bond, Series A
325,000
2009 G.O. Facility Refunding
Bonds, Series B, Maturing
12/15/09
$ 855,000 Per Year
2.25%
02/01/15
855,000
$ 875,000 Per Year
3.00%
02/01/16
875,000
$ 900,000 Per Year
3.00%
02/01/17
900,000
$ 930,000 Per Year
3.00%
02/01/18
930,000
$ 960,000 Per Year
3.25%
02/01/19
960,000
$ 980,000 Per Year
4.00%
02/01/20
980,000
$ 1,025,000 Per Year
4.00%
02/01/21
1,025,000
Total 2009 G.O. Facility
Refunding Bond, Series B
6,525,000
G.O. Bonds
2010 G.O. Equipment Certificate
Bonds, Series A, Maturing
12/15/10
$ 45,000 Per Year
2.89%
02/01/15
45,000
$ 45,000 Per Year
3.49%
02/01/16-17
90,000
$ 50,000 Per Year
3.97%
02/01/18-20
150,000
Total 2010 G.O. Equipment
Certificate Bond, Series A
285,000
132
CITY OF EAGAN
COMBINED SCHEDULE OF BONDS PAYABLE MATURITIES
December 31, 2014
(Continued)
2012 G.O. Housing Improvement
Bonds, Series A, Maturing
$ 100,000 Per Year
$ 105,000 Per Year
$ 110,000 Per Year
$ 115,000 Per Year
$ 120,000 Per Year
$ 125;000 Per Year
$ 130,000 Per Year
$ 135,000 Per Year
Total 2012 G.O. Housing
Improvement Bond, Series B
2012 G.O. Equipment Certificate
Bonds, Series B, Maturing
$ 60,000 Per Year
$ 65,000 Per Year
$ 70,000 Per Year
Total 2012 G.O. Equipment
Certificate Bonds, Series B
2013 G.O. Tax Increment
Bonds, Series A, Maturing
$ 150,000 Per Year
$ 750,000 Per Year
$ 765,000 Per Year
$ 780,000 Per Year
$ 800,000 Per Year
$ 815,000 Per Year
$ 830,000 Per Year
$ 850,000 Per Year
$ 870,000 Per Year
$ 895,000 Per Year
$ 920,000 Per Year
$ 945,000 Per Year
$ 975,000 Per Year
$ 1,005,000 Per Year
$ 1,040,000 Per Year
Total 2013 G.O. Tax Incremenr Bonds, Series A
Refunding Bond, Series A
Total G.O. Bonds
Issue
Interest
Maturity
Date
Rates
Dates
Principal
05/15/12
1.00-1.55%
2/1/2015-18
$ 400,000
1.85-2.35%
2/1/2019-21
315,000
2.55%
02/01/22
110,000
3.00%
02/01/17
230,000
3.25%
02/01/25
120,000
3.25%
02/01/26
125,000
3.45%
02/01/27
130,000
3.45%
02/18/28
135,000
1,565,000
05/15/12
0.65%
6/1/15
60,000
1.00-1.75%
6/1/16-20
325,000
1.75%
6/1/21
70,000
455,000
06/01/13
2.00%
02/01/16
150,000
2.00%
02/01/17
750,000
2.00%
02/01/18
765,000
2.00%
02/01/19
780,000
2.00%
02/01/20
800,000
2.00%
02/01/21
815,000
2.25%
02/01/22
830,000
2.45%
02/01/23
850,000
2.65%
02/01/24
870,000
2.85%
02/01/25
895,000
3.00%
02/01/26
920,000
3.10%
02/01/27
945,000
3.20%
02/01/28
975,000
3.30%
02/01/29
1,005,000
3.40%
02/01/30
1,040,000
12,390,000
$ 26,585,000
133
CITY OF EAGAN
COMBINED SCHEDULE OF DEBT SERVICE REQUIREMENTS
December 31, 2014
2029
2030
Total $ 1,965,000 $ 132,639 $ 1,565,000 $ 337,203 $ 6,525,000 =$==8=36 �644
134
Special Assessment Debt
Housing bnprovement
General Bonded Debt
Year
Principal
Interest
Principal
Interest
Principal
Interest
2015
$ 1,115,000
$ 53,403
$ 100,000
$ 37,725
$ 855,000
$ 202,169
2016
180,000
28,940
100,000
36,725
875,000
179,425
2017
175,000
22,329
100,000
35,600
900,000
152,800
2018
175,000
15,723
100,000
34,200
930,000
125,350
2019
165,000
9,221
105,000
32,454
960,000
95,800
2020
155,000
3,023
105,000
30,380
980,000
60,600
2021
-
-
105,000
28,044
1,025,000
20,500
2022
-
110,000
25,407
-
-
2023
-
115,000
22,280
-
2024
-
115,000
18,830
2025
-
120,000
15,155
2026
-
125,000
11,174
2027
-
130,000
6,900
2028
-
135,000
2,329
2029
2030
Total $ 1,965,000 $ 132,639 $ 1,565,000 $ 337,203 $ 6,525,000 =$==8=36 �644
134
Equipment Certificate
State -Aid
Debt
Tax Increment
Total
Principal
Interest
Principal
Interest
Principal
Interest
Principal
Interest
$ 165,000
$ 26,324
$ 210,000
$ 122,805
$ -
$ 325,882
$ 2,445,000 $
768,308
170,000
22,418
210,000
114,668
150,000
324,382
1,685,000
706,558
175,000
18,008
205,000
106,368
750,000
315,382
2,305,000
650,487
185,000
12,918
205,000
98,168
765,000
300,232
2,360,000
586,591
185,000
7,227
205,000
89,968
780,000
284,782
2,400,000
519,452
115,000
2,786
205,000
81,767
800,000
268,982
2,360,000
447,538
70,000
614
205,000
73,568
815,000
252,832
2,220,000
375,558
-
-
205,000
65,214
830,000
235,345
1,145,000
325,966
205,000
56,706
850,000
215,595
1,170,000
294,581
205,000
48,200
870,000
193,655
1,190,000
260,685
205,000
39,538
895,000
169,374
1,220,000
224,067
205,000
30,722
920,000
142,820
1,250,000
184,716
205,000
21,907
945,000
114,373
1,280,000
143.,180
200,000
13,125
975,000
84,126
1,310,000
99,580
200,000
4,375
1,005,000
51,943
1,205,000
56,318
-
-
-
-
1,040,000
17,680
1,040,000
17,680
$ 1,065,000
_$90295
$ 3,075,000
$ 967,099
$ 12,390,000
$ 3,297,385
$ 26,585,000 $
5,661,265
135
CITY OF EAGAN
SCHEDULE OF CASH AND INVESTMENTS
December 31, 2014
CASH AND MONEY MARKET FUNDS
Deposits
Cash on Hand
Total
$ 11,815,416
17,075
$ 11,832,491
136
Coupon
Maturity
Fair Value
INVESTMENTS
First American Government Obligation Fund
N/A
N/A
$ 6,948,845
MN Internal Equity Pool
N/A
N/A
12,881,863
FAMCA
2.000%
07/27/16
1,020,321
Fed Home Loan Bk
1,500%
05/23/19
994,860
Fed Home Loan Bk
1.780%
11/13/18
502,945
Fed Home Loan Bk
1.200%
11/20/17
499,410
Fed Home Loan Bk
1.250%
04/16/21
1,002,470
Fed Home Loan Bk
4.000%
12/26/23
1,017,240
Fed Home Loan Bk
1.430%
01/29/18
998,700
Fed Home Loan Bk
1.500%
05/15/17
1,004,020
Fed Home Loan Bk
0.500%
06/30/17
749,895
Fed Home Loan Bk
2.250%
12/28/18
1,020,400
Fed Home Loan Bk -step up
2.040%
10/02/18
1,009,140
Fed Home Loan Bk -step up
1.000%
06/26/19
697,270
Fed Home Loan Bk -step up
1.000%
07/30/19
1,000,730
Fed Home Loan Bk -step tip
0.500%
11/20/18
1,000,130
FFCB
0.550%
04/26/16
699,853
FFCB
0.390%
05/27/16
997,850
FFCB
0.450%
06/20/16
997,450
FFCB
0.590%
10/20/16
1,992,720
FHL Mtg Cp
1.375%
01/30/18
1,006,170
FHLMtg Cp
1.000%
02/27/17
1,001,340
FHL Mtg Cp
1.000%
04/28/17
999,570
FHL Mtg Cp
5.400%
03/17/21
1,054,570
FHL Mtg Cp
1.750%
02/19/19
999,410
FHL Mtg Cp
1.550%
03/27/19
1,002,580
FHL Mtg Cp
1.200%
06/12/18
988,900
FHL Mtg Cp
0.500%
06/30/16
996,740
FHL Mtg Cp
0.550%
07/22/16
998,660
FNMA
1.700%
02/27/19
1,007,150
FNMA
2.000%
11/30/20
977,150
FNMA
1.000%
01/17/19
1,007,230
FNMA
1.600%
03/12/18
1,001,590
FNMA
1.050%
04/17/18
990,550
FNMA
1.365%
06/27/18
2,000,220
FNMA
1.330%
10/24/19
982,130
FNMA
0.750%
12/27/18
1,496,865
FNMA
2.500%
02/13/20
2,005,540
FNMA
2.000%
05/16/17
1,018,590
FNMA
1.000%
08/08/18
999,190
FNMA
2.000%
10/29/19
1,005,810
FNMA
1.000%
10/23/20
1,001,070
$ 11,815,416
17,075
$ 11,832,491
136
CITY OF EAGAN
SCHEDULE OF CASH AND INVESTMENTS
December 31, 2014
(Continued)
75,267,464
$ 87,099,955
137
Coupon
Maturity
Fair Value
INVESTMENTS
CD -Ally Bk Midvale Utah
0.700%
12/04/15
$ 249,443
CD -Alma Bk Astoria New York
0.550%
07/30/15
249,309
CD -Banco Popular DE
0.650%
10/01/15
248,178
CD -Bank Cormn Stilwell OKLA
0.400%
02/10/16
249,012
CD -Bank Holland Mich
0.450%
07/31/15
249,311
CD -Bank of Delmarva Seaford DEL
0.400%
02/19/16
249,005
CD -Barclays Bk Del Retail
0.550%
04/15/16
248,577
CD -Bk Baroda New York NY
0.400%
03/26/15
248,973
CD -Bk ofthe PAC Aberdeen WA
0.500%
01/21/16
249,184
CD -BMW Bk North Amer Salt Lake
0.600%
01/19/16
249,217
CD -Brand Bkg CO GA
0.600%
08/19/16
248,918
CD -Bucks Cnty Bk Doylestown PA
0.650%
06/23/16
249,366
CD -Capital Bk Miami
0.550%
12/21/15
249,426
CD -Cathay Bk Los Angeles CA
0.700%
06/30/16
249,408
CD -Citizens St Bk Okemah OK
0.500%
12/17/15
249,386
CD -College Svgs Bk Princeton NJ
0.500%
07/31/15
249,311
CD-Comenity Cap Bk Utah
0.500%
09/29/15
248,913
CD-Cornpass Bk Birmingham AL
0.550%
04/30/15
249,077
CD -Customers Bk Phoenixville PA
0.500%
01/22/16
249,182
CD -DMB CmntyBk Deforest Wis
0.600%
06/20/16
249,595
CD-Enerbank USA Utah
0.500%
08/03/15
249,356
CD -Espirito Santo Bk Miami FL
0.550%
12/16/15
249,364
CD-F&M Bk Clarksville TN
0.550%
08/30/15
249,050
CD -Farm Bur Bk FSB Sparks Nev
0.500%
01/15/16
249,179
CD -Fidelity Bk Atlanta GA
0.650%
09/23/16
247,785
CD -First Bk Southn Pines N CARO
0.450%
02/12/16
249,005
CD -First Minn Bk Minnetonka
0.400%
02/26/16
249,007
CD -First St Bk UN City Tenn
0.450%
13/23/15
249,356
CD -First St Smty Bk Farmington
0.600%
08/15/16
248,938
CD -First St. Bk West VA
0.500%
12/07/15
249,376
CD -First Utah Bk Utah
0.400%
03/28/16
248,726
CD-FirstBank PR Santurce
0.650%
07/11/16
248,002
CD -Flushing Bk NY
0.750%
06/30/16
249,483
CD -GE Cap Finl Inc Retail
0.900%
01/19/16
248,558
CD -Gold Coast Bk Chicago
0.600%
07/14/16
247,865
CD -Goldman Sachs BK USA NY
0.550%
05/08/15
249,129
CD-IberiaBank Lafayette LA
0.450%
03/28/16
248,696
CD -Marlin Business BK Salt Lake
0.550%
12/28/15
249,393
CD -McFarland St Bk WIS
0.500%
06/20/16
249,017
CD-Mizuho Bk USA
0.350%
04/01/15
249,050
CD -North Amern Bkg Roseville MN
0.400%
02/12/16
249,032
CD -Oriental Bank
0.650%
07/11/16
248,002
CD -Pacific Westn Bk San Diego CA
0.400%
03/30/15
248,970
CD -Park Sterling BK Charlotte
0.400%
03/24/16
248,744
CD -Provident Bk Amesbury Mass
0.500%
12/02/15
249,378
CD -Sallie Mae Bank
1.100%
08/31/15
248,932
CD -State Bk India New York NY
1.000%
09/26/16
246,643
CD -Steams Bk St Cloud MN
0.900%
11/30/16
247,832
CD-Synovus Bk Columbus GA
0.500%
09/30/15
247,911
CD -TCF Natl Bk
0.450%
04/30/15
249,070
CD -Town North Bk
0.600%
07/25/16
247,852
CD -USA Meribank Largo FL
0.550%
12/03/15
249,401
CD -Washington Tr Co Westerly R 1
0.500%
07/30/15
249,309
CD-Webbank Salt Lake City Utah
0.500%
03/28/16
248,694
CD-WEX Bk Midvale Utah
0.500%
10/23/15
249,431
Total Investments
Total Cash and Investments
75,267,464
$ 87,099,955
137
(THIS PAGE LEFT BLANK INTENTIONALLY)
138
CITY OF EAGAN
STATISTICAL SECTION
This part of the City's comprehensive annual financial report presents detailed information as a context
for understanding what the information in the financial statements, note disclosures and required
supplementary information says about the government's overall financial health.
CONTENTS
Financial Trends
These schedules contain trend information to help the reader understand how the City's
financial performance and well-being have changed over time.
Revenue Capacity
These schedules contain information to help the reader assess the City's most significant
local revenue source, the property tax.
Debt Capacity
Pages
141-145
146-149
150-153
These schedules present information to help the reader assess the affordability of the City's
current levels of outstanding debt and the City's ability to issue additional debt in the
future.
Demographic and Economic Information
154-155
These schedules offer demographic and economic indicators to help the reader understand
the environment within which the City's financial activities take place.
Operating Information
156-158
These schedules contain service and infrastructure data to help the reader understand how
the information in the City's financial report relates to the services the City provides and
the activities it performs.
139
(THIS PAGE LEFT BLANK INTENTIONALLY)
140
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141
CITY OF EAGAN
CHANGES IN NET POSITION
Last Ten Years
(accrual basis of accounting)
2005
2006
2007
2008
EXPENSES
Governmental Activities
General Government
$ 9,708,944
$ 9,279,109
$ 9,013,902
$ 20,172,975
Public Safety
9,393,218
11,112,611
12,316,632
13,293,262
Public Works
8,276,726
10,356,121
17,138,379
6,122,179
Parks and Recreation
2,641,862
4,267,152
4,775,454
4,786,866
Interest on Long -Term Debt
272,960
424,070
290,307
340,625
Total Governmental Activities Expenses
30,293,710
35,439,063
43,534,674
44,715,907
Business -Type Activities
Public Utilities
11,758,906
12,275,233
13,230,903
13,425,630
Civic Arena
930,859
955,833
979,025
1,054,335
Aquatic Facility
1,604,844
1,265,883
1,201,145
1,296,665
Community Center
2,344,779
2,394,375
2,514,229
2,545,366
Fiber Conduit Ring
19,900
15,076
16,210
Total Business -Type Activities Expenses
16,639,388
16,911,224
17,940,378
18,338,206
Total PrimaryGovernment Expenses
$ 46,933;098
$ 52,350,287
$ 61,475,052
$ 63,054,113
PROGRAM REVENUES
Governmental Activities
-
Charges for Services:
General Government
$ 1,432,103
$ 1,838,199
$ 2,339,701
$ 2,134,794
Public Safety
666,350
683,893
665,426
775,677
Public Works
5,166,322
522,316
394,889
528,697
Parks and Recreation
618;822
665,093
866,841
842,030
Operating Grants and Contributions
686,291
758,196
682,755
558,303
Capital Grants and Contributions
4,120,384
5,436,905
13,987,218
6;484,249
Total Governmental Activities Program Revenues
12,690,272
9,904,602
18,936,830
11,323,750
Business -Type Activities
Charges for Services:
Public Utilities
91,724,216
11,629,584
12,065,977
12,106,278
Civic Arena
855,923
935,923
1,003,195
919,950
Aquatic Facility
1,058,020
1,102,393
1,095,613
1,103,366
Community Center
1,015,844
1,224,770
1,384,675
1,421,337
Fiber Conduit Ring.
-
-
-
-
Operating Grants and Contributions
-
-
-
-
Capital Grants and Contributions
1,801,194
1,016,088
836,202
2,767,741
Total Business -Type Activities Program Revenues
16,455,197
15,908,758
16,385,662
18,318,672
Total PrimaryGovernment Program Revenues
$ 29,145,469
$ 25,813,360
$ 35,322,492
$ 29;642,422
Net (Expense)/Revemne
Governmental Activities
$ (17,603,438)
$ (25,534,461)
$ (24,597,844)
$ (33,392,157)
Business -Type Activities
(184,191)
(1,002,466)
(1,554,716)
(19,534)
Total Primary Government Net(Expense)/Revenue
$ (17,787,629)
$ (26,536,927)
$ (26,152,560)
$ (33,411,691)
GENERAL REVENUES AND OTHER CHANGES IN NET ASSETS
Governmental Activities
Taxes
Property Taxes
$ 19,387,404
$ 20,329,903
$ 21,460,131
$ 22,636,600
Franchise Taxes
600,783
653,532
714,957
757,071
Tax Increments
185,136
334,855
611,357
826,960
State Aid
29,777
20,607
853,422
441,572
Unrestricted Investment Earnings
578,809
863,959
1,328,717
397,523
Other General Revenue
441,857
217,141
570,629
215,423
Gain on Sale of Asset
-
-
-
259,599
Transfers
733,995
(78,589)
(780,823)
155,106
Total Governmental Activities
21,957,761
22,341,408
24,758,390
25,689,854
Business -Type Activities
Property Taxes
1,193,717
1,187,226
1,185,266
1,184,274
State Aid
7,269
7,269
10,269
44,375
Unrestricted Investment Earnings
1,053,360
2,358,239
3,300,798
3,298,280
Other General Revenue
163,483
-
-
81,663
Transfers
(733,995)
78,589
780,823
(155,106)
Total Business -Type Activities
1,683,834
3,631,323
5,277,156
4,453,486
Total Primary Goverment
$ 23;641,595
$ 25,972,731
$ 30,035,546
$ 30,143,340
Changes in Net Assets
Governmental Activities
$ 4,354,323
$ (3,193,053)
$ 160,546
$ (7,702,303)
Business -Type Activities
1,499;643
2,628,857
3,722,440
4,433,952
Total Primary Government
$ 5,853,966
$ (564,196)
$ 3,882,986
$ (3,268,351)
Solace: Ciq,ofEaganfinancialrecords
142
2009 2010 2011 2012 2013 2014
$ 7,591;323
$ 7,185,870
$ 6,485,936
$ 8,024,291
$ 7;609,191
$ 8,328,710
16,915,186
14,203,224
14,281,939
14,165,928
15,881,220
17,283,029
8,100,035
6,640,294
7,070,862
10,436,231
9,888,051
17,514,038
5,667,840
4,777,192
4,934,676
4,638,627
5,123,877
4,959,219
380,975
335,535
317,280
317,149
481,587
599,738
38,655,359
33,142,115
33,090,693
37,582,226
38,983,926
48,684,734
14,549,854
14,139,116
11,302,420
14,758;936
13,988,748
15,257,994
.15,642,629
15,555,095
15,771,982
15,043,143
1,072,681
1,297,447
1,337,005
1,353,756
1,357,584
1,365,638
1,227,814
1,246;942
1,214,859
1,198,770
1,253,404
1,196,730
2,394,522
2,603,241
2,707,523
2,286,791
2,342,396
2,320,264
16,210
16,849
236,359
192,223
198,584
214,645
18,699,975
20,422,473
21,138,375
20,586,635
.20,923,950
20,140,420
$ 57,355;334
$ 53,564,588
$ 54,229,068
$ 58,168,861
$ 59,907,876
$ 68,825,154
$ 1,162,527
$ 1,201,784
$ 1,276,395
$ 1,478,071
$ 5,900,659
$ 1,844,045
1,468,689
1,281,033
1,354,906
1;817,107
2,863,469
2,506,427
1,025,935
876,389
647,559
1,132,748
1,300,506
554,131
813,525
777,183
772,749
877,003
890;081
864,963
975,296
1,534,972
881,179
860,251
1,533,818
2,076,914
9,103,882
8,467,755
6,369,632
8,593,756
14,881,089
12,107,207
14,549,854
14,139,116
11,302,420
14,758;936
27,369,622
19,953,687
12,792,418
12,760,094
13,906,741
14,596,563
14,618,662
.14,662,663
888,298
965,750
1,013,231
1,026,418
1,071,486
1,036,661
841,892
1,032,967
1,022;007
1,064,523
1,075,485
946,861
1,357,454
1,321,461
1,383,588
1,327,575
1,391,485
1,425,141
-
-
1,660
68,618
8,280
17,618
64,791
87,641
128,647
211,200
165,153
69,613
102,257
2,254,223
228,919
73,791
1,233,511
384,696
16,047,110
18,422,136
17,684,793
18,368,688
19,564,062
18,543,253
$ 30,596,964
$ 32,561,252
$ 28,987,213
$ 33,127,624
$ 46,933,684
$ 38,496,940
$ (24,105,505) $ (19,002,999) $ (21,788,273) $ (22;823,290) $ (11,614,304) $ (28,731,047)
(2,652,865) (2,000,337) .(3,453,582) (2,217,947) (1,359,888) (1,597,167)
_1_2L758,3701 $ (21,003,336) $ (25,241,855) $ (25,041,237) $ (12,974,192) $ (30,328,214)
$ 23,922,255 $ 25,267,763 $ 25,944,117 $ 25,991,281 $ 27,051,703 $ 27,735,574
762,326 767,058 774,110 791,138 826,006 840,281
902,467 900,286 804,125 743,413 770,945 776,664
53,182 13,437 14,016 376 285 1,706
(163,942) 13,394 47,756 44,047 (58,256) 409,847
87,212 177,154 .28,772 18,750 32,330 61,714
518,354 - 511,579 - - 51,141
(1,513,064) (2,512,647) (1,304,742) (711,458) (69,200) 1,021,658
24,568,790 24,626,445 26,819,733 26,877,547 28,553,813 30,898,585
1,182,277
1,186,033
1,214,216
1,117,576
1,114,560
1,111,996
618,606
1,135,618
328,053
188,249
(137,504)
611,484
1,513,064
2,512,647
1,304,742
711,458
69,200
(1,021,658)
3,313,947
4,834,298
2,847;011
2,017,283
1,046,256
701,822
$ 27,882,737 $ 29,460,743 $ 29,666,744 $ 28,894,830 $ 29,600,069 $ 31,600,407
$ 463,285 $ 5,623,446 $ 5,031,460 $ 4,054,257 $ 16,939,509 $ 2,167,538
661,082 2,833,961 (606,571) (200,664) (313,632) (895,345)
$ 1,124,367 $ 8,457,407 $ 4,424,889 $ 3,853,593 $ 16,625,877 $ 1,272,193
Table 2
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146
CITY OF EAGAN
PROPERTY TAR RATES
DIRECT AND OVERLAPPING PROPERTY TAX RATES
Last Ten Years
Source: Dakota County TreasureMuditor
Table 6
Total Direct and
Overlauoine Rates
Tax
City Direct Rates
Capacity-
Value -
Overlapping
Rates
79.089%
0.19323%
87.611%
0.13422%
83.238%
Dakota
County
0.19459%
School District
0.24741%
Special
0.13223%
General
Referendum
General
Referendum
74.613%
General
Referendum
Districts
76.605%
Levy (Tax
Levy (Market
Levy (Tax
Levy (Market
0.26452%
Levy (Tax
Levy (Market
(Tax
0.11955%
Capacity-
Value-
Capacity-
Value-
School
Capacity-
Value-
Capacity -
Year
based)
based)
based)
based)
District
based)
based)
based)
2005
28.186%
0.01894%
28.267%
0.00666%
191
17.729%
0.16763%
4.907%
102.676%
0.27505%
98.933%
0.21080%
196
26.251%
0.10862%
197
21.878%
0.09646%
2006
26.704%
0.01712%
26.318%
0.00592%
191
18.315%
0.17155%
4.616%
196
27.554%
0.22437%
197
21.428%
0.10919%
2007
25.232%
0.01574%
25.127%
0.00516%
191
18.152%
0.15852%
4.416%
196
23.607%
0.20824%
197
19.838%
0.08319%
2008
25.892%
0.01526%
25.184%
0.00471%
191
19.374%
0.13199%
4.393%
196
21.136%
0.21274%
197
18.914%
0.09400%
2009
26.886%
0.01517%
25.821%
0.00471%
191
19.842%
0.24464%
4.328%
196
21.109%
0.21032%
197
18.051%
0.09967%
2010
30.408%
0.01603%
27.269%
0.00501%
191
20.668%
0.26417%
4.421%
196
25.391%
0.22268%
197
18,850%
0.10193%
2011
33.675%
0.01704%
29.149%
0.00537%
191
21.854%
0.27427%
4.644%
196
26,959%
0,22601%
197
19.692%
0.11186%
2012
34.553%
0.01644%
31.426%
0.00551%
191
21.881%
0.28538%
5.021%
196
28.440%
0.22131%
197
21.857%
0.16493%
2013
38.272%
0.01726%
33.421%
0.00000%
191
26.168%
0.29632%
5.341%
196
27.956%
0.23542%
197
24.429%
0.18537%
2014
38.250%
0.01696%
31.827%
0.00000%
191
25,661%
0.26308%
4.993%
196
27.606%
0.25809%
197
23.863%
0.19384%
Source: Dakota County TreasureMuditor
Table 6
Total Direct and
Overlauoine Rates
Tax
Market
Capacity-
Value -
based
based
79.089%
0.19323%
87.611%
0.13422%
83.238%
0.12206%
75.953%
0.19459%
85.192%
0.24741%
79.066%
0.13223%
72.927%
0.17942%
78,382%
0.22914%
74.613%
0.10409%
74.843%
0.15196%
76.605%
0.23271%
74.383%
0.11397%
76.877%
0.26452%
78.144%
0.23020%
75.086%
0.11955%
82.766%
0.28521%
87.489%
0.24372%
80.948%
0.12297%
89,322%
0.29668%
94.427%
0.24842%
87.160%
0.13427%
92.881%
0.30733%
99.440%
0.24326%
92.857%
0.18688%
103.202%
0.31358%
104.990%
0.25268%
101.463%
0.20263%
100.731%
0.28004%
102.676%
0.27505%
98.933%
0.21080%
147
CITY OF EAGAN
Table 7
PRINCIPAL PROPERTY TAXPAYERS
Current year and nine years ago
Source: Dakota County Treasurer/Auditor
(r) Tax capacity is an artificial number calculated as the product of the assessed market value and a percentage established by the State Legislature
for each property class. Current tax capacity class rates are significantly lower for conunercial/industrial properties than they were ten years ago,
while tax capacity class rates for residential properties are essentially the same, thus lowering the calculated tax capacity figures on
cormuercial/industrial properties and effectively shifting more of the property tax burden to residential properties.
148
2014
2005
Percentage of
Percentage of
Tax
Total Tax
Tax
Total Tax
Taxpayer
Capacity rrr
Rank
Capacity
Capacity (r)
Ralik
Capacity
Thomson Reuters
$ 1,464,158
1
1.69 %
$ 1,567,542
1
1.84 %
BlueCross/B1ueShield of Minnesota
1,203,628
2
1.39
823,718
2
0.97
DDRA Eagan Promenade, LLC
802,242
3
0.93
705,250
3
0.83
Spectrum Commerce Center, LLC
540,938
4
0.62
-
-
Promenade Oaks, LLC
489,591
5
0.57
312,500
10
0.37
Ecolab
469,030
6
0.54
409,500
6
0.48
Paragon Outlets Eagan LLC
463,362
7
0.54
-
-
Dakota Electric Association
437,908
8
0.51
470,566
5
0.55
CSM Properties
428,684
9
0.50
-
-
Xcel Energy
396,200
10
0.46
-
-
Duke Realty, LP
-
-
480,272
4
0.56
Unisys Corp
369,250
7
0.43
NWA Real Estate Holding Co. LLC
367,922
8
0.43
MN Hospital Services Association
-
356,250
9
0.42
Totals
$ 6,695,741
7.73 %
$ 5,862,770
6.88 %
Source: Dakota County Treasurer/Auditor
(r) Tax capacity is an artificial number calculated as the product of the assessed market value and a percentage established by the State Legislature
for each property class. Current tax capacity class rates are significantly lower for conunercial/industrial properties than they were ten years ago,
while tax capacity class rates for residential properties are essentially the same, thus lowering the calculated tax capacity figures on
cormuercial/industrial properties and effectively shifting more of the property tax burden to residential properties.
148
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CITY OF EAGAN
Dakota County, Minnesota
Table 11
DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT
As of December 31, 2014
Regional:
Metropolitan Council 21,040,000 l3> 2.2 462,880
Subtotal, Overlapping Debt 66,549,021
Direct Debt
City of Eagan 14,195,000 100.0 14,195,000
Total Direct and Overlapping Debt $ 80,744,021
Note: Overlapping govermnents are those that coincide, at least in part, with the geographic boundaries of the City.
This schedule estimates the portion of outstanding debt of those overlapping governments that is borne by the residents
and businesses of the City. This process recognizes that, when considering the government's ability to issue
and repay long-term debt, the entire debt burden borne by the residents and businesses should be taken into account.
However, this does not imply that every taxpayer is a resident, and therefore responsible for repaying the debt, of each
overlapping government.
11� Debt figures are supplied by the City's fiscal consultants, Springsted.
Excludes general obligation tax and aid anticipation certificates and revenue -supported debt.
Includes annual appropriation lease revenue obligations.
(2) The percent of governmental unit within the City's boundaries is calculated by the City's fiscal consultants, Springsted.
(3) Excludes general obligation debt supported by wastewater revenues and housing rental payments.
Includes certificates of participation.
152
Estimated
Estimated
Share of
Debt
Percentage
Overlapping
Governmental Unit
Outstandingly
Applicable(2)
Debt
Overlapping Debt
School Districts:
I.S.D. No. 191 - Burnsville
$ 103,405,000
11.7 %
$ 12,098,385
I.S.D. No. 196 - Rosemount/AV/Eagan
96,477,253
32.9
31,741,016
I.S.D. No. 197 - West St. Paul
55,305,000
32.3
17,863,515
Dakota County
26,565,000
16.5
4,383,225
Regional:
Metropolitan Council 21,040,000 l3> 2.2 462,880
Subtotal, Overlapping Debt 66,549,021
Direct Debt
City of Eagan 14,195,000 100.0 14,195,000
Total Direct and Overlapping Debt $ 80,744,021
Note: Overlapping govermnents are those that coincide, at least in part, with the geographic boundaries of the City.
This schedule estimates the portion of outstanding debt of those overlapping governments that is borne by the residents
and businesses of the City. This process recognizes that, when considering the government's ability to issue
and repay long-term debt, the entire debt burden borne by the residents and businesses should be taken into account.
However, this does not imply that every taxpayer is a resident, and therefore responsible for repaying the debt, of each
overlapping government.
11� Debt figures are supplied by the City's fiscal consultants, Springsted.
Excludes general obligation tax and aid anticipation certificates and revenue -supported debt.
Includes annual appropriation lease revenue obligations.
(2) The percent of governmental unit within the City's boundaries is calculated by the City's fiscal consultants, Springsted.
(3) Excludes general obligation debt supported by wastewater revenues and housing rental payments.
Includes certificates of participation.
152
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153
CITY OF EAGAN
Table 13
DEMOGRAPHIC AND ECONOMIC STATISTICS
Last Ten Fiscal Years
Data sources
(') Bureau of Economic Analysis - Dakota County Data
(2) School enrollment is the total number of students in schools located in Eagan for
Independent School District No. 191 (Burnsville), 196 (Rosemount) and 197
(West Saint Paul), each of which serves a portion of the City as well as other communites.
(3) Unemployment rates were compiled by the Minnesota Department of Employment and
Economic Development.
(4) 2014 population data are estimates.
154
Personal
Per
Income
Capita
Fiscal
(thousands
Personal
School
Unemployment
Year
Population
of dollar (1)
Income
Enrollment (2)
Rate (3)
2005
66,709
$ 2,817,855
$ 42,241
10,772
3.2%
2006
66,508
2,908,129
43,726
10,753
2.9%
2007
67,106
3,061,980
45,629
10,472
3.4%
2008
65,847
3,052,074
46,351
10,622
4.2%
2009
65,933
2,925,711
44,374
10,398
6.3%
2010
64,206
2,770,661
43,153
10,432
6.2%
2011
64,456
2,817,737
43,716
10,300
5.5%
2012
64,972
3,238,659
49,847
10,214
4.7%
2013
66,301
3,360,599
50,687
10,378
4.0%
20144)
66,300
N/A
N/A
10,357
3.3%
Data sources
(') Bureau of Economic Analysis - Dakota County Data
(2) School enrollment is the total number of students in schools located in Eagan for
Independent School District No. 191 (Burnsville), 196 (Rosemount) and 197
(West Saint Paul), each of which serves a portion of the City as well as other communites.
(3) Unemployment rates were compiled by the Minnesota Department of Employment and
Economic Development.
(4) 2014 population data are estimates.
154
CITY OF EAGAN
Table 14
PRINCIPAL EMPLOYERS
Current Year and Nine Years Ago
Source: City Community Development - Planning Department.
(1) City's estimate.
155
2014
2005
Percentage of
Percentage of
Total City
Total City
Taxpayer
Employees
Rank
Employment
Employees
Rank
Employment
Thomson Reuters
7,000
1
12.88%
6,000
1
12.14%
B1ueCross/BlueShield of Minnesota
3,250
2
5.98%
3,300
2
6.68%
US Postal Service
2,000 �l�
3
3.68%
1,570
5
3.18%
Ecolab
1,500
4
2.76%
700
9
1.42%
United Parcel Service
1,400
5
2.58%
1,400
6
2.83%
Prime Therapeutics
810
6
1.49%
550
10
1.11%
Coca-Cola Midwest Bottling
800
7
1.47%
900
7
1.82%
Wells Fargo Mortgage
700
8
1.29%
700
8
1.42%
Argosy University
425
9
0.78%
Dart Transit
410
10
0.75%
Lockheed -Martin Tactical Defense Systems
1,600
4
3.24%
Northwest Airlines
2,300
3
4.65%
Totals
18,295
33.66%
19,020
38.49%
Source: City Community Development - Planning Department.
(1) City's estimate.
155
0) Dispatch positions moved in 2007 to centralized Dakota Communications Center (11.75 FTEs)
(2) Community Television operations began in 2009
(A Utility Billing (2 FTEs) and GIS -Information Technology (1 FTE) personnel moved to the Public Utilities department in 2014
(4) AccessEagan IT Infrastructure Specialist hired at the end of 2014 (Position was budgeted for all of 2014)
(s) SAFER Grant Firefighters were hired in the 1st and 2nd quarter of 2014
Source: City of Eagan Budget Books
156
CITY OF EAGAN
Table 15
BUDGETED FULL-TIME EQUIVALENT CITY GOVERNMENT EMPLOYEES BY FUNCTION
Last
Ten Fiscal
Years
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
FUNCTION
General government
Administration
6.50
6.75
6.05
6.05
5.60
5.60
5.70
5.70
5.00
5.00
Information Technology
3.00
3.00
3.00
4.00
4.00
4.00
4.00
4.00
5.00
4.00 Is)
City Clerk
3.50
3.25
3.25
3.25
3.00
3,00
3.00
3.00
3.00
2.75
Finance
9.75
9.75
10.00
10.85
10.85
10.85
10.85
10.00
9.00
7.00(a)
Community Development
21,00
21.75
19.75
19.75
18.75
18.00
18.00
18.00
18.00
18.05
Communications
2.00
2.00
2.25
2.00
2.00
2.00
2.00
2;00
2.00
3.00
Total
45.75
46.50
4430
45.90
44.20
43.45
43.55
42.70
42.00
39.80
Public Safety
Police
98.00
99.00
87.25 tt)
87.25
82.95
82.95
82.95
82.95
82.95
83.16
Fire
2.00
3.00
5.00
5.00
5.00
5.00
5.00
5.00
5.50
10.50 (1)
Total
100.00
102.00
92.25
92.25
87.95
87.95
87.95
87.95
88.45
93.66
Public Works
Engineering
14.00
13.00
11.00
11.00
11.00
11.00
10.40
10,40
10.40
10.00
Streets and Highways
12.00
12.00
12.67
12.67
12.67
12.67
12.60
12.60
12,60
12.60
Central Services
6.00
6.00
5.83
5.83
5.83
5.83
5.80
5.80
5.80
5.80
Total
32.00
31.00
29.50
29,50
29.50
29.50
28.80
28.80
28.80
28.40
Parks and Recreation
Park and Recreation
25.45
24.45
25.45
26.75
24.75
24.75
24.50
24.50
24.00
24.00
Tree Conservation
2.75
2.75
2.75
2.75
2.75
2.75
2.70
2.70
2,70
2.70
Total
28.20
27.20
28.20
29.50
27.50
27.50
27.20
27.20
26.70
26.70
Government Buildings
3.00
3.00
3.00
3.00
2.00
2.00
2.00
2.00
2.00
2,00
Public Utilities
Water
12.00
12.00
13.67
13.50
13.50
13.30
13.30
13,50
13.50
15.57
Sewer
6.00
6.00
5.33
5.83
5.50
5.50
5.50
5.50
5.50
6.49
Street Lighting
0.10
Storm Drainage
0.50
0.50
0.50
.0.50
0.50
0.50
0.50
1.00
1.00
1.07
Water Quality
4.00
4.50
4.50
4.50
4.50
4.50
4.50
4.00
4.00
4.17
Total
22.50
23.00
24.00
24.33
24.00
23.80
23.80
24,00
24.00
27.40 ts)
Civic Arena
4.20
3.87
3.87
3.87
3.87
3.87
3.87
3.87
3.87
3.87
Aquatic Facility
2.40
2.73
2.73
2.73
2.73
2.73
2.73
2.73
2.73
2.73
Community Center
9.00
9.00
10.00
10.00
10.00
10.00
10.00
9.75
9.75
9.75
AccessEagan/Fiber Infrastructure
1,00 t")
ETV Community Television
4.00 (2)
4.00
4.00
4.00
4.00
4.00
Total
247.05
248.30
237.85
241.08
235.75
234.80
233.90
233.00
232.30
238.31
0) Dispatch positions moved in 2007 to centralized Dakota Communications Center (11.75 FTEs)
(2) Community Television operations began in 2009
(A Utility Billing (2 FTEs) and GIS -Information Technology (1 FTE) personnel moved to the Public Utilities department in 2014
(4) AccessEagan IT Infrastructure Specialist hired at the end of 2014 (Position was budgeted for all of 2014)
(s) SAFER Grant Firefighters were hired in the 1st and 2nd quarter of 2014
Source: City of Eagan Budget Books
156
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0
CITY OF EAGAN
Dakota County, Minnesota
COMMUNICATIONS LETTER
Year Ended December 31, 2014
CITY OF EAGAN
TABLE OF CONTENTS
REPORT ON MATTERS IDENTIFIED AS A RESULT OF THE
AUDIT OF THE FINANCIAL STATEMENTS ..............................
REQUIRED COMMUNICATION................................................................................................ 3
FINANCIALANALYSIS................................................................................................................ 6
EMERGINGISSUES...................................................................................................................... 18
KDV
E pert advice. Wlxen you need it.''
REPORT ON MATTERS IDENTIFIED AS A RESULT OF THE
AUDIT OF THE FINANCIAL STATEMENTS
Honorable Mayor, Members
of the City Council and Management
City of Eagan
Eagan, Minnesota
In planning and performing our audit of the financial statements of the City of Eagan, Minnesota, as of
and for the year ended December 31, 2014, in accordance with auditing standards generally accepted in
the United States of America, we considered the City's internal control over financial reporting (internal
control) as a basis for designing auditing procedures that are appropriate in the circumstances for the
purpose of expressing opinion on the financial statements, but not for the purpose of expressing an
opinion on the effectiveness of the City's internal control. Accordingly, we do not express an opinion
on the effectiveness of the City's internal control.
Our consideration of internal control was for the limited purpose described in the preceding paragraph
and was not designed to identify all deficiencies in internal control that might be material weaknesses or
significant deficiencies and, therefore, material weaknesses or significant deficiencies may exist that
were not identified.
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. We
did not identify any deficiencies in internal control that we consider to be material weaknesses.
A significant deficiency is a deficiency, or 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.
The accompanying memorandum also includes financial analysis provided as a basis for discussion.
The matters discussed herein were considered by us during our audit and they do not modify the opinion
expressed in our Independent Auditor's Report dated May 4, 2015, on such statements.
This communication is intended solely for the information and use of management, the City Council,
others within the City and state oversight agencies and is not intended to be and should not be used by
anyone other than these specified parties.
We would like to express our appreciation for the cooperation extended to us by the management and
employees of the City during our audit.
KERN, DEWENTER, VIERE, LTD.
Minneapolis, Minnesota
May 4, 2015
CITY OF EAGAN
REQUIRED COMMUNICATION
December 31, 2014
We have audited the financial statements of the City for the year ended December 31, 2014, and have
issued our report dated May 4, 2015. Professional standards require that we provide you with the
following information related to our audit.
OUR RESPONSIBILITY UNDER AUDITING STANDARDS GENERALLY ACCEPTED IN
THE UNITED STATES OF AMERICA AND GOVERNMENT AUDITING STANDARDS AND
OMS CIRCULAR A-133
As stated in our engagement letter, our responsibility, as described by professional standards, is to
express an opinion about whether the financial statements prepared by management with your oversight
are fairly presented, in all material respects, in conformity with accounting principles generally accepted
in the United States of America. Our audit of the financial statements does not relieve you or
management of your responsibilities.
As part of our audit, we considered the internal control of the City. Such considerations were solely for
the purpose of determining our audit procedures and not to provide any assurance concerning such
internal control.
As part of obtaining reasonable assurance about whether the financial statements are free of material
misstatement, we performed tests of the City's compliance with certain provisions of laws, regulations,
contracts and grants. However, the objective of our tests was not to provide an opinion on compliance
with such provisions.
In planning and performing our audit, we considered the City's internal control over financial reporting
in order to detennine our auditing procedures for the purpose of expressing our opinion on the financial
statements and not to provide assurance on the internal control over financial reporting. We also
considered internal control over compliance with requirements that could have a direct and material
effect on a major federal program in order to determine our auditing procedures for the purpose of
expressing our opinion on compliance and to test and report on internal control over compliance in
accordance with U.S. Office of Management and Budget (OMB) Circular A-133.
As part of obtaining reasonable assurance about whether the City's financial statements are free of
material misstatement, we performed tests of its compliance with certain provisions of laws, regulations,
contracts and grants, 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. Also in accordance with OMB Circular A-133, we
examined, on a test basis, evidence about the City's compliance with the types of compliance
requirements described in the OMB Circular A-133 Compliance Supplement applicable to each of its
major federal programs for the purpose of expressing an opinion on the City's compliance with those
requirements. While our audit provided a reasonable basis for our opinion, it did not provide a legal
determination on the City's compliance with those requirements.
Our responsibility for the supplementary information accompanying the financial statements, as
described by professional standards, is to evaluate the presentation of the supplementary information in
relation to the financial statements as a whole and to report on whether the supplementary information is
fairly stated, in all material respects, in relation to the financial statements as a whole.
CITY OF EAGAN
REQUIRED COMMUNICATION
December 31, 2014
PLANNED SCOPE AND TIMING OF THE AUDIT
An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the
financial statements; therefore, our audit involved judgment about the number of transactions to be
examined and the areas to be tested.
Our audit included obtaining an understanding of the City and its environment, including internal
control, sufficient to assess the risks of material misstatement of the financial statements and to design
the nature, timing and extent of further audit procedures. Material misstatements may result from
(1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets or (4) violations of laws or
governmental regulations that are attributable to the City or to acts by management or employees acting
on behalf of the City.
QUALITATIVE ASPECTS OF ACCOUNTING PRACTICES
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 to the financial statements. No new
accounting policies were adopted and the application of existing policies was not changed during the
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 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 — The City is currently depreciating its capital assets over the estimated useful lives, as
determined by management, using the straight-line method.
Net Other Post Employment Benefits (OPEB) Obligation — This liability is based on an actuarial
study using estimates of future obligations of the City for post employment benefits.
The financial statement disclosures are neutral, consistent and clear.
DIFFICULTIES ENCOUNTERED IN PERFORMING THE AUDIT
We encountered no significant difficulties in dealing with management in performing and completing
our audit.
11
CITY OF EAGAN
REQUIRED COMMUNICATION
December 31, 2014
CORRECTED AND UNCORRECTED MISSTATEMENTS
Professional standards require us to accumulate all misstatements identified during the audit, other than
those that are clearly trivial, and communicate them to the appropriate level of management.
Management did not identify and we did not notify them of any uncorrected financial statement
misstatements.
In addition, none of the misstatements detected as a result of audit procedures and corrected by
management were material, either individually or in the aggregate, to the financial statements taken as a
whole.
DISAGREEMENTS WITH MANAGEMENT
For purposes of this letter, a disagreement with management is a financial accounting, reporting or
auditing matter, whether or not resolved to our satisfaction that could be significant to the financial
statements or the auditor's report. We are pleased to report that no such disagreements arose during the
course of our audit.
MANAGEMENT REPRESENTATIONS
We requested certain representations from management that are included in the management
representation letter.
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
With respect to the supplementary information accompanying the financial statements, 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.
CITY OF EAGAN
FINANCIAL ANALYSIS
December 31, 2014
The following pages provide graphic representation of select data pertaining to the financial position and
operations of the City for the past five years. Our analysis of each graph is presented to provide a basis
for discussion of past performance and how implementing certain changes may enhance future
performance. We suggest you view each graph and document if our analysis is consistent with yours. A
subsequent discussion of this information should be useful for planning purposes.
GENERAL FUND
Total fund balance in the General Fund increased 12.7%, or $ 1,952,292, in 2014. Revenues exceeded
expenditures by $ 179,291 for the period. The General Fund also had net transfers in of $ 1,772,855.
$20,000,000
$18,000,000
$16,000,000
$14,000,000
$12,000,000
$10,000,000
$8,000,000
$6,000,000
$4,000,000
$2,000,000
Fund Balance - General Fund
2010 2011 2012 2013 2014
CITY OF EAGAN
FINANCIAL ANALYSIS
December 31, 2014
GENERAL FUND
The following graph presents year-end unassigned fund balance as a percentage of the next year's
budgeted expenditures. The state recommends cities maintain a fund balance of 35% to 50% of
operating revenues, or no less than five months, or approximately 42% of operating expenditures at
year-end. This recommendation is a result of the timing of the City's most significant revenue source,
the property tax levy. The first significant receipt of property taxes occurs midway through the year,
requiring sufficient fund balance at the beginning of the year to cash flow operations. The City's policy
is to maintain an unassigned fund balance of between 40% and 45% of the following year's
expenditures. During 2014, the City's General Fund unassigned fund balance increased to 55% of the
following year's expenditures.
60.0%
50.0%
40.0%
30.0%
20.0%
10.0%
0.0%
Unassigned Fund Balance as a
Percent of Subsequent Year's Budget
2010 2011 2012 2013 2014
7
CITY OF EAGAN
FINANCIAL ANALYSIS
December 31, 2014
GENERAL FUND
The graph below presents a comparison of final budget and actual results for General Fund revenues:
$25,Onn MA
$20,C
$15,C
$10,C
$5,C
2014 General Fund Revenues and Other Sources
Budget and Actual
Total General Fund revenue, including other financing source items, was over the final revised budget
by $ 1,232,564, or 4.1%.
Licenses and permits came in $ 525,515 over budget as a result of increased building activity; the City
budgeted conservatively for these amounts based on past fees received. Charges for services were
$ 433,320 over budget due to the timing of completed projects and the amount of engineering fees being
charged. This category has been historically budgeted conservatively given the unknown timing of
when projects will be fully completed. Intergovernmental revenues were $ 220,716 over budget due to
the Safer Grant received in 2014.
CITY OF EAGAN
FINANCIAL ANALYSIS
December 31, 2014
GENERAL FUND
The chart below shows the City's revenues by source for the last five years:
General Fund Revenues and Other Sources
$35,000,000
$30,940,645 $31,406,964
$30,000,000$28,579,560 $27,662,798 $28,985,883
$25,000,000
$20,000,000
$15,000,000
$10,000,000
$5,000,000
$
2010
2011
2012
2013
2014
oTransfers and Other Sources
$451,807
$433,465
$450,852
$1,585,521
$1,773,001
Program Income and Other
2,567,039
2,268,697
2,221,928
953,426
876,653
Charges for Services
2,122,119
1,995,464
2,628,986
2,718,305
2,367,320
®Intergovernmental
1,076,175
733,697
744,268
1,139,793
1,397,816
raLicenses and Pen -nits
1,056,337
1,120,375
1,608,203
2,578,283
2,305,715
® Prouerty Taxes
21306.083
21.111.100
1 21.331.646
21.965.317
22.686.459
In total, revenues and other sources increased $ 466,319, or 1.5%, from 2013 to 2014.
Property taxes increased $ 721,142, a function of the certified levy and delinquent tax collections.
Intergovernmental revenue increased $ 258,023 as a result of a new SAFER Grant in 2014. Transfers
and Other Sources increased $ 187,480 as additional funds were transferred in. These increases were
partially offset by decreases in licenses and permits and charges for services. Licenses and permits were
down $ 272,568; building activity in the prior year was unusually high due to hail damage repairs and
the outlet mall project. Charges for services; specifically engineering fees, decreased $ 350,985 as a
result of fewer street projects than in the prior year.
0
CITY OF EAGAN
FINANCIAL ANALYSIS
December 31, 2014
GENERAL FUND
The graph below presents a comparison of final budget and actual results for General Fund
expenditures:
2014 General Fund Expenditures
Budget and Actual
$16,000,000
$14,000,000
$12,000,000
$10,000,000
$8,000,000
$6,000,000
$4,000,000
$2,000,000
$
General
Public Safety Public Works
Parks and
Government
Contingencies
Govermnent
Recreation
Buildings
®Budget
$5,534,500 $15,472,100 $3,596,800
$4,739,900
$705,000 $60,000
®Actual
5,370,106 15,322,080 3,577,041
4,450,457
734,988 -
Annual expenditures were $ 653,328, or 2.17%, under final budgeted amounts. Park and recreation
expenditures were under budget $ 289,443 due to savings across all areas.
10
CITY OF EAGAN
FINANCIAL ANALYSIS
December 31, 2014
GENERAL FUND
The chart below shows the City's expenditures by function for the last five years:
General Fund Expenditures and ®then Uses
$35,000,000
$30,184,675
$30,000,000 $28,306,52MW
$26,880,958 $27,031,063
. .>
$25,000,000
$20,000,000
$15,000,000
$10,000,000
$5,000,000
$
2010
2011
2012
2013
2014
• Transfers to Other Funds
$-
$1,500,000
$-
$1,883,000
$-
• Government Buildings
564,915
702,796
704,775
733,452
734,988
•Parks and Recreation
4,226,157
4,248,280
4,359,618
4,401,961
4,450,457
®Public Works
3,583,494
3,440,843
3,361,282
3,711,097
3,577,041
® Public Safety
13,316,005
13,362,961
13,495,458
14,366,334
15,322,080
• General Goverment
5,190,387
5,051,642
5,109,930
5,088,831
5,370,106
Overall, expenditures and other uses decreased $ 730,003, or 2.4%. Factoring out transfers to other
funds, expenditures increased $ 1,152,997, or 4.1 %, from the prior year. The most significant increase
was noted in the function of public safety; the increase was a result of the cost of living increases for
employees, an increase in PERA rates, an increase in health insurance rates, and the hiring of a crime
forensic position and five firefighters. General government expenditures increased $ 281,275 due to
minor changes across all areas, with wages and benefit increases malting up $ 289,327 of this. All other
functions have remained consistent from 2013 to 2014.
11
CITY OF EAGAN
FINANCIAL ANALYSIS
December 31, 2014
DEBT SERVICE
The line graph below shows the City's future debt service payments as of December 31, 2014:
$3,500,000
$3,000,000
$2,500,000
$2,000,000
$1,500,000
$1,000,000
$500,000
Annual Debt Service Payments
N N N N N lJN N N N N N N N N N
O O O O O O O O O O O O O O O O
N N N N N N N N N N W
V� 01 J Oo �O O N W -P In
Notal Debt Service Pa ments
Debt service payments are higher in 2015 as the city called a portion of the 2005A G.O. Improvement
Bonds. Debt service payments increase in 2017 with higher principal payments on the 2013A G.O. Tax
Increment Bonds. These bonds are not anticipated to require any resources from the City other than the
dedicated tax increments received related to the project. In 2022, the City's annual debt service
payments drop significantly with the retirement of the 2009B G.O. Facility Refunding (Community
Center) Bonds.
12
CITY OF EAGAN
FINANCIAL ANALYSIS
December 31, 2014
PUBLIC UTILITIES ENTERPRISE FUND OPERATIONS
Operating income, as well as designations for capital replacement for the City's four public utility
divisions, are shown below for the year 2014:
Storm
Drainage/
Sewer Water Street Lighting Water
Total
Operating Income (Loss) $ 220 $ (1,333) $ 164 $ (1,141) $
(2,090)
Add Depreciation 806 2,310 19 1,132
4,267
Add Net Nonoperating Revenue - - - -
2,237
Amount Available for
Capital Replacement $ 1,026 $ 977 $ 183 $ (9) $
4,414
Amount Designated for
Capital Replacement $ 509 $ 539 $ - $ 861 $
1,909
Sewer sales were up from the prior year, resulting in a larger operating income for this segment.
The
water, street lighting and storm drainage/water quality segments outperformed 2013 numbers.
Nonoperating revenues are not allocated out to each division and are shown in total.
The City Council policy does not factor in depreciation expense as part of evaluating capital
replacement needs or setting user charges.
13
CITY OF EAGAN
FINANCIAL ANALYSIS
December 31, 2014
AQUATIC FACILITY ENTERPRISE FUND OPERATIONS
The chart below shows the cash balances of the Aquatic Facility.
During 2011, the Fund received transfers from the Housing Fund and the Community Investment Fund
totaling $ 910,000, which in effect liquidated the interfund loan payable to each of those funds. During
2013 the fund received an $ 827,200 cash infusion from the General Fund.
Aquatic Facility
14
2010
2011
2012
2013
2014
Beginning Cash Balance
$ 401,982 $
200,646
$ 208,388
$ 379,588
$
1,342,270
Operating Income Before Depreciation
157,604
169,868
183,095
142,042
57,055
Other Cash Inflows:
Transfers in from Other Funds
4,083
910,625
-
827,200
-
Interest Income
7,706
924
106
(6,560)
19,337
Other Cash Outflows:
Capital Expenditures
(212,579)
(625)
(12,001)
-
(99,960)
Internal Debt Payments
(158,150)
(1,073,050)
-
-
-
Ending Cash Balance
$ 200,646 $
208,388
$ 379,588
$ 1,342,270
$
1,318,702
Operating cash
$
-
Renewal/replacement
cash
1,318,702
Total cash
$
1,318,702
14
CITY OF EAGAN
FINANCIAL ANALYSIS
December 31, 2014
CIVIC ARENA ENTERPRISE FUND OPERATIONS
The Civic Arena fund has had positive cash flows from operations in each of the years presented,
however, capital needs and debt service on an internal loan made it difficult to maintain cash reserves.
During 2013 the city transferred $ 405,000 into the fund. The fund was able to maintain cash position
for 2014 due to a decrease in debt service payments.
Beginning Cash Balance
Operating Income Before Depreciation
Other Cash Inflows:
Transfers in from Other Funds
Loans from Other Funds
Interest Income
Other Cash Outflows:
Capital Expenditures
Internal Debt Payments
Ending Cash Balance
Civic Arena
2010 2011 2012
$ 368,121 $ 357,890 $ 41,836
376,655 3,048 99,682
2013 2014
$ - $ 466,520
268,737 203,986
378,531
13,035
405,000
-
2,550,000
-
-
-
-
11,375
2,305
746
(2,835)
5,379
(2,315,413)
(150,945)
(14,429)
(6,230)
(157,898)
(1,011,379)
(183,497)
(127,835)
(198,152)
(36,751)
$ 357,890
$ 41,836
$ -
$ 466,520
$ 481,236
Operating cash
$ 111,163
Renewal/replacement
cash
370,073
Total cash
$ 481,236
15
CITY OF EAGAN
FINANCIAL ANALYSIS
December 31, 2014
COMMUNITY CENTER ENTERPRISE FUND OPERATIONS
While the Community Center posts annual operating losses, depreciation expense is not factored into the
evaluation of the fund's performance. An annual transfer from the utility fiend representing antenna
lease revenue makes up the remaining operating shortfall and a dedicated property tax levy services the
debt.
Beginning Cash Balance
Operating Income (Loss) Before Depreciation
Other Cash Inflows:
Transfers In from Other Funds
Tax Levy for Debt Service
Interest Income
Other Cash Outflows:
Capital Expenditures
Debt service
Ending Cash Balance
Community Center
2010 2011
$11,291,059 $11,565,183
3,328 (72,624)
283,294 286,753
1,187,820 1,179,109
225,088 60,259
2012 2013 2014
$11,563,097 $ 3,550,496 $ 3,655,612
(139,872) (208,801) (171,462)
304,072 363,945 284,710
1,136,047 1,113,834 1,112,085
63,345 (7,171) 45,746
(117,262) (50,013) (154,573) (89,804)
(11,308)
(1,308,144) (1,405,570) (9,221,620) (1,066,887)
(1,060,187)
$11,565,183 $11,563,097 $ 3,550,496 $ 3,655,612
$ 3,855,196
Operating cash
$ 1,591,343
Reserve for debt service
1,057,600
Renewal/replacement cash
1,206,253
Total cash
$ 3,855,196
CITY WIDE PRODUCTIVITY MEASURES
* Source Metropolitan Council
16
2010
2011
2012
2013
2014
Population*
65,933
64,206
64,456
64,972
66,301
Number of Occupied Households'
25,562
25,249
25,373
25,522
25,890
Number of Employees
235
234
233
232
238
Population per Employee
281
274
277
280
279
Households per Employee
109
108
109
110
109
* Source Metropolitan Council
16
CITY OF EAGAN
FINANCIAL ANALYSIS
December 31, 2014
2013 TOTAL EXPENDITURES FOR COMPARABLE CITIES
17
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17
CITY OF EAGAN
EMERGING ISSUES
December 31, 2014
Executive Summary
The following is an executive summary of financial and business related updates to assist you in staying
current on emerging issues in accounting and finance. This summary will give you a preview of the new
standards that have been recently issued and what is on the horizon for the near future. The most recent
and significant updates include:
Internal Control Integrated Framework — COSO has issued an updated integrated framework for
internal control. The update is expected to make the integrated internal control framework easier to
use and apply. In addition, the update takes into account globalization of businesses today and its
interdependence on technology. The updated framework superseded the original framework
beginning January 1, 2015.
Accounting Standard Update — Accounting for Pensions — Governmental Accounting Standards
Board (GASB) has issued new statements relating to accounting and disclosures for pension. The
new statements require governments providing defined benefit pensions to recognize their long-term
obligation for pension benefits as a liability. In addition, the statement includes new requirements
for required supplementary information and more extensive footnote disclosures.
Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal
Awards — The Office of Management and Budget (OMB) issued grant reform rules on December
23, 2013. This reform streamlines the language from eight existing OMB Circulars (listed below)
into one consolidated set of guidance, in the code of Federal regulations, known as the "Super
Circular".
The following are extensive summaries of each of the current updates. As your continued business
partner, we are committed to keeping you informed of new and emerging issues. We are happy to
discuss these issues with you further and their applicability to your city.
COSO PROJECT — INTERNAL CONTROL INTEGRATED FRAMEWORK
In 1992, the Committee on Sponsoring Organizations of the Treadway Commission (COSO) developed
an internal control framework that has been adopted and used by entities worldwide. In 2013, COSO
finalized and released an updated integrated internal control framework. The update is expected to make
the integrated framework easier to use and apply. In addition, the update takes into account, the
business environment of today and the reliance on and interdependence of technology within business
systems.
The internal control update is not changing the core definition of internal control, the three categories of
objectives or the five components of internal control.
COSO defines internal control as a process, affected by an entity's board of directors, management and
other personnel. This process is designed to provide reasonable assurance regarding the achievement of
the three objectives, as follows: effectiveness and efficiency of operations; reliability of financial
reporting; and compliance with applicable laws and regulations.
1. Internal control is a process. It is a means to an end, not an end in itself.
2. Internal control is not merely documented by policy manuals and forms. Rather, it is put in by
people at every level of an organization.
3. Internal control can provide only reasonable assurance, not absolute assurance, to an entity's
management and board.
4. Internal control is geared to the achievement of objectives in one or more separate but
overlapping categories.
I:
CITY OF EAGAN
EMERGING ISSUES
December 31, 2014
COSO PROJECT — INTERNAL CONTROL INTEGRATED FRAMEWORK (CONTINUED)
The five components of internal control, which are unchanged, are as follows:
I . Control Environment - integrity, ethics, management style, etc.
2. Risk Assessment - identification and analysis of relevant risks
3. Control Activities - policies, procedures and activities, including segregation of duties
4. Information and Communication - ensure information effectively flows up, down and across the
organization, both internally and externally
5. Monitoring Activities - assessment of the systems performance over time
The updated framework has changed to address the changes in business and operating environments,
such as globalization of markets and operations, greater complexities in businesses, reliance on evolving
technologies and expectations relating to preventing and detecting fraud. In addition, principles of
effective internal controls have been added to each of the components of internal control as follows:
Control Environment:
1. Demonstrates a commitment to integrity and ethical values.
2. The board of directors is independent from management and exercises oversight responsibility of
the performance of internal controls.
3. Management establishes structure, reporting lines, authority and responsibility.
4. Demonstrates a commitment to attract, develop and retain competent individuals.
5. Enforces accountability for individual's internal control responsibilities.
Risk Assessment:
6. Specifies suitable objectives with sufficient clarity.
7. Identifies and analyzes risk as a basis for how risks should be managed.
8. Assesses the potential for fraud risk.
9. Identifies and analyzes significant changes that could impact the system of internal controls.
Control Activities:
10. Selects and develops control activities that contribute to the mitigation of risks.
11. Selects and develops general controls over technology.
12. Deploys control activities through policies that establish what is expected and procedures that
put policies into place.
Information and Communication:
13. Uses relevant information to support the functioning of other components of internal control.
14. Communicates information internally, including objectives and responsibilities necessary to
support the internal controls.
15. Communicates with external parties regarding matters affecting internal control.
Monitoring Activities:
16. Conducts ongoing and/or separate evaluations to ascertain whether the components of internal
control are present and functioning.
17. Evaluates and communicates deficiencies to those parties responsible for corrective actions.
19
CITY OF EAGAN
EMERGING ISSUES
December 31, 2014
COSO PROJECT — INTERNAL CONTROL INTEGRATED FRAMEWORK (CONTINUED)
The updated framework also has additional examples relevant to operation, compliance and reporting
objectives added.
While COSO integrated internal control framework is very extensive, this is only a short summary of
some of the changes of the updated framework. The updated framework superseded the original
framework beginning January 1, 2015.
ACCOUNTING STANDARD UPDATE — ACCOUNTING FOR PENSIONS
GASB Statement No. 68 replaces the requirernents of Statement No. 27, Accounting for Pensions by
State and Local Governmental Employers and Statement No. 50, Pension Disclosures, as they relate to
governments that provide pensions through pension plans administered as trusts or similar arrangements
that meet certain criteria. Statement No. 68 requires governments providing defined benefit pensions to
recognize their long-term obligation for pension benefits as a liability for the first time, and to more
comprehensively and comparably measure the annual costs of pension benefits. GASB Statement No.
71 — Pension Transition for Contributions Made Subsequent to the Measurement Date — is an
amendment of GASB No. 68.
• GASB 68 will require presentation of the local government's proportionate share of the
pension plan's Net Pension Liability to be reported on the government -wide statement of net
position and the proprietary fund statements of net position— based on last year's employer
contributions
• The Net Pension Liability is measured as the total pension liability less the amount of the
pension plan's fiduciary net position — PERA and TRA currently estimating this around $6 —
7 billion each
• Governmental Funds will present pension expenditures equal to the total of 1) amounts paid
by employer to the pension plan and 2) the change between the beginning and ending
balances of amounts normally expected to be liquidated with expendable available financial
resources (i.e. No Change)
• PERA and TRA have been proactive in steps toward implementation and the outlook for
reporting to members appears good, based on current plans - the hope is that most of the
implementation will be a "plug-in" of PERA and TRA generated data
• PERA and TRA both have a June 30 fiscal year-end — this is the measurement date you will
utilize for your presentation in your June 30 financial statements twelve months subsequent
to that date
• Other Deferred Inflows/Outflows will include: differences between expected and actual
economic experience and investment earnings, changes in assumptions and changes in
employer proportion and difference between contributions and proportionate share of pension
expense
• Required Supplementary Information will be two separate schedules — Schedule of Changes
in Net Pension Liability and Related Ratios & Schedule of Contributions - 10 -year
presentation for each with notes
• GASB 71 clarifies that in the year of implementation you must determine the deferred
outflows associated with pension contributions made subsequent to the measurement date —
even if it is not practical to determine the other deferred inflows and outflows
20
CITY OF EAGAN
EMERGING ISSUES
December 31, 2014
ACCOUNTING STANDARD UPDATE — ACCOUNTING FOR PENSIONS (CONTINUED)
PERA and TRA Plan:
• Perform annual actuarial valuations to determine funded status and liabilities
• Require plan actuary to calculate collective amount of items requiring deferred treatment
• Engage external auditor or audit actuarial census data and schedule of employer's
proportionate share
• Communicate results to the City
• Provide RSI and suggested footnotes
Local Impacts:
• Your City's proportionate share of the plan's net pension liability will be recognized as a
liability on your entity's government -wide statements. As of December 31, 2014, PERA has
estimated the liability for your city to be $ 10,456,633 based on the total unfunded liability as
of their June 30, 2014 year end.
• Expenditures will continue to be tracked in the fund statements for your statutory
contributions, but a reconciling item will be needed to adjust these contributions with your
government -wide expenses which will be represented by the change in the net pension
liability
• As a result, your financial statements/financial position will be immediately impacted by
funding shortfalls at the pension plan
• Additional RSI presenting 10 years of information regarding net pension liability, required &
actual contributions and related ratios
• Adds more extensive note disclosures, including sensitivity analysis of investment return
assumption
• Requires employer to track annual balances of deferred outflows of resources and inflows of
resources.
• Must describe signification assumptions and other inputs used to measure total pension
liability.
UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES AND AUDIT
REQUIREMENTS FOR FEDERAL AWARDS
The Office of Management and Budget (OMB) issued grant reform rules on December 23, 2013. This
uniform grant guidance streamlines Administrative Requirements, Cost Principles and Audit
Requirements for Federal Awards.
Effective Dates
Federal agencies must implement the requirements to be effective by December 26, 2014. Non-federal
entities will need to implement the new Administrative Requirements and Cost Principles for all new
Federal Awards made after December 26, 2014. Audit Requirements are effective for fiscal years
beginning on or after December 26, 2014.
21
CITE' OF EAGAN
EMERGING ISSUES
December 31, 2014
UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT
REQUIREMENTS FOR FEDERAL AWARDS (CONTINUED)
Objective of OMB Grant Reform
This reform streamlines the language from eight existing OMB Circulars into one consolidated set of
guidance, in the code of Federal regulations, known as the "Super Circular". The objective of the grant
reform is to reduce administrative burden for non-federal entities receiving Federal Awards while
reducing the risk of waste, fraud and abuse by:
1. Eliminating duplicative and conflicting guidance
2. Focusing on performance over compliance for accountability
3. Encouraging efficient use of information technology and shared services
4. Providing for consistent and transparent treatment of costs
5. Limiting allowable costs to make the best use of federal resources
6. Setting standard processes using data definitions
7. Encouraging non-federal entities to have family friendly policies
8. Strengthening oversight
9. Targeting audit requirements on risk of waste, fraud and abuse
This grant reform complements targeted efforts by OMB and a number of Federal agencies to reform
overall approaches to grant -making by implementing innovative, outcome -focused grant making
decisions and processes in collaboration with their non-federal partners.
Administrative Requirements — Subpart A -D of Federal Register
Following are some of the notable items in the updated Administrative Requirements.
• Must is defined as required
• Should is defined as best practice or recommended approach
• The term "vendor" is no longer used and was replaced with the term "contractor" (Section
200.23)
• Personally Identifiable Information (PII) and Protected Personally Identifiable Information
(PPII) are defined (Sections 200.79 and 200.82)
• Fixed amount awards focused on meeting performance milestones (Section 200.201)
• Emphasis on performance goals and performance reporting (Section 200.301)
• Defined that computers are considered supplies, not equipment (Section 200.940)
• Flexibility in electronic documentation retention,. with associated internal controls (Section
200.335)
Internal Controls (Section 200.303)
Internal controls should comply with:
• "Standards for Internal Control in the Federal Government" issued by the Comptroller
General of the United States and the "Internal Control Integrated Framework" issued by
the Committee of Sponsoring Organizations of the Treadway Commission (COSO)
• Federal statutes, regulations and terms and conditions of the Federal award
Internal controls must:
• Evaluate and monitor compliance
• Take prompt action for noncompliance
• Take reasonable measures to safeguard PPII and other sensitive information
22
CITE' OF EAGAN
EMERGING ISSUES
December 31, 2014
UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT
REQUIREMENTS FOR FEDERAL AWARDS (CONTINUED)
Procurement Standards (Sections 200.317 through 200.326)
Guidelines provide five different procurement methods
® Micro -purchases
® Small purchases
® Sealed bids
® Competitive proposals
® Noncompetitive proposals
Entities must have a documented procurement policy, written standards of conduct covering
organizational conflicts of interest and must maintain oversight to ensure that contractors perform in
accordance with the terms, conditions and specifications of their contracts or purchase orders.
Subrecipient Monitoring (Sections 200.330 through 200.332 and 200.521)
The pass-through entity must clearly identify the agreements as a subaward and must provide up to
13 different award identification pieces of information within the contract. There are also other
required disclosures described for all requirements imposed by the pass-through entity on the
subrecipient, indirect cost rate, allowing access to records, etc. An evaluation of each subrecipients
risk of noncompliance is also required.
Cost Principles — Subpart E of Federal Register
Following are some of the notable items in the updated Cost Principles.
Indirect/Direct Costs (Sections 200.413-200.414)
• Salaries of administrative or clerical staff could be directly charged to a federal program if
they meet certain conditions.
• Any non-federal entity that has never negotiated an indirect cost rate may elect to charge a
de minimis rate of 10% of modified total direct costs which may be used indefinitely
• Federally negotiated indirect cost rates must be accepted by all federal awarding agencies
(usually).
• Any non-federal entity that has a federally negotiated indirect cost rate may apply for a one-
time extension of a current negotiated indirect cost rates for a period of up to four years.
Time and Effort Reporting (Section 200.430)
Charges to Federal Awards must be based on records that accurately reflect the work performed.
• Records are to be supported by a system of internal controls which provides reasonable
assurance that the charges are accurate, allowable and properly allocated
• There is flexibility in process used to meet those standards
• Personnel activity reports not specifically required
• Maintained budget estimates may be used for interim accounting purposes, provided that,
the non-federal entity's system of internal controls includes processes to review after -the -
fact interim charges made to a Federal Award based on budget estimates to ensure
adjustments are made so final amounts to Federal Awards are proper.
23
CITY OF EAGAN
EMERGING ISSUES
December 31, 2014
UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT
REQUIREMENTS FOR FEDERAL AWARDS (CONTINUED)
Audit Requirements — Subpart F of Federal Register
Following are some of the notable items in the updated Audit Requirements.
• Single Audit threshold raised from $ 500,000 in Federal Awards per year to $ 750,000 in Federal
awards per year
• Major program determination changes include:
• Type A/B program threshold is a sliding scale with a minimum of $ 750,000
• Percentage of coverage rule changes to 40% (50% currently) for non -low risk auditees
and 20% (25% currently) for low risk auditees
• Updated criteria for a low-risk auditee
• Going concern is incorporated
• Cognizant/oversight agency can no longer waive exception
• Reporting for questioned costs threshold raised from $ 10,000 to $ 25,000
Other Items of Interest
• List of items requiring prior written approval (Section 200.407)
• Advertising and public relations clarified, include program outreach (Section 200.421)
• Conference spending clarified (Section 200.432)
• Employee "morale" costs eliminated (Section 200.437)
Example of Strategy to Implement OMB Grant Reform Changes
1. Understand grant reform changes
2. Assign an internal expert who will be responsible for leading effort (time, resources and
availability)
3. Establish a team and include those in program, financial and budget sides of federal grant
management
4. Develop a plan and concentrate on areas of most significance first
5. Obtain approval from management and those charged with governance as it relates to policy
changes
6. Attain/Provide training on new requirements and new entity specific policies and procedures
7. Monitor plan and focus on areas of most significant change
Additional Resources on OMB Grant Reform
• OMB Uniform Administrative Requirements, Cost Principles and Audit Requirements for
Federal Awards
• (https://www.federahegister.gov/articles/2013/12/26/2013-30465/uniform-
administrative-requirements-cost-principles-and-audit-requirements-for-federal-awards)
• COFAR FAQS
• (https:Hcfo.gov/wp-content/uploads/2013/01/2-C.F.R.-200-FAQs-2-12-2014.pdo
• (https:Hcfo.gov/wp-content/uploads/2014/08/2014-08-29-Frequently-Asked-
Questions.pdf)
• OMB Policy Statements
• (http://www.whitehouse.gov/OMB/grants_does)
24
CITY OF EAGAN
Dakota County, Minnesota
REPORTS ON COMPLIANCE WITH
GOVERNMENT AUDITING STANDARDS
OMB CIRCULAR A-133 SINGLE AUDIT
AND LEGAL COMPLIANCE
For the Year Ended December 31, 2014
CITE' OF EAGAN
TABLE OF CONTENTS
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS ................................................. 1
NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS .................. 2
REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING
AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN
AUDIT OF FINANCIAL STATEMENTS PERFORMED IN
ACCORDANCE WITH GOVERNMENTAUDITING STANDARDS ...................................... 3
REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM;
REPORT ON INTERNAL CONTROL OVER COMPLIANCE AND
REPORT ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
REQUIRED BY OMB CIRCULAR A-133................................................................................. 5
SCHEDULE OF FINDINGS AND QUESTIONED COSTS IN ACCORDANCE
WITH OMB CIRCULAR A-I33................................................................................................... 8
REPORT ON LEGAL COMPLIANCE........................................................................................ 10
CITY OF EAGAN
NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
December 31, 2014
NOTE 1— BASIS OF PRESENTATION
The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of
the City of Eagan, Minnesota, and is presented on the modified accrual basis of accounting. The
information in this Schedule is presented in accordance with the requirements of U.S. Office of
Management and Budget (OMB) Circular A-133, Audits of States, Local Governments and Nonprofit
Organizations. Therefore, some amounts presented in this Schedule may differ from amounts presented
in or used in the preparation of, the basic financial statements.
2
Etpert advice. 141lien you need it.''
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 A UDITING STANDARDS
INDEPENDENT AUDITOR'S REPORT
Honorable Mayor and Members
of the City Council
City of Eagan
Eagan, 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
Eagan, Minnesota, 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 May 4, 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 a
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.
KOV
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 communication is not suitable for any other purpose.
KERN, DEWENTER, VIERS, LTD.
Minneapolis, Minnesota
May 4, 2015
11
expert advice. When you need it."
REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL
PROGRAM AND ON INTERNAL CONTROL OVER
COMPLIANCE REQUIRED BY OMD CIRCULAR A-133
INDEPENDENT AUDITOR'S REPORT
Honorable Mayor and Members
of the City Council
City of Eagan
Eagan, Minnesota
Report on Compliance for Each Major Federal Program
We have audited the compliance of the City of Eagan, Minnesota, with the types of compliance
requirements described in the OMB Circular A-133 Compliance Supplement that could have a direct and
material effect on each of the City's major federal programs for the year ended December 31, 2014. The
City's major federal programs are identified in the summary of auditor's results section of the
accompanying Schedule of Findings and Questioned Costs, in Accordance with OMB CircularA-133.
Management's Responsibility
Management is responsible for compliance with the requirements of laws, regulations, contracts and
grants applicable to its federal programs.
Auditor's Responsibility
Our responsibility is to express an opinion on compliance for each of the City's major federal programs
based on our audit of the types of compliance requirements referred to above. We conducted our audit
of compliance in accordance with auditing standards generally accepted in the United States of America;
the standards applicable to financial audits contained in Government Auditing Standards, issued by the
Comptroller General of the United States; and OMB Circular A-133, Audits of States, Local
Governments, and Non -Profit Organizations. Those Standards and OMB Circular A-133 require that
we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the
types of compliance requirements referred to above that could have a direct and material effect on a
major federal program occurred. An audit includes examining, on a test basis, evidence about the City's
compliance with those requirements and performing such other procedures as we considered necessary
in the circumstances.
We believe that our audit provides a reasonable basis for our opinion on compliance for each major
federal program. However, our audit does not provide a legal determination of the City's compliance.
Opinion on Each Major Federal Program
In our opinion, the City complied, in all material respects, with the types of compliance requirements
referred to above that could have a direct and material effect on each of its major federal programs for
the year ended December 31, 2014.
Report on Internal Control Over Compliance
Management of the City is responsible for establishing and maintaining effective internal control over
compliance with the types of compliance requirements referred to above. In planning and performing
our audit of compliance, we considered the City's internal control over compliance with the types of
requirements that could have a direct and material effect on each major federal program to determine the
auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion
on compliance for each major federal program and to test and report on internal control over compliance
in accordance with OMB Circular A-133, but not for the purpose of expressing an opinion on the
effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the
effectiveness of the City's internal control over compliance.
A deficiency in internal control over compliance exists when the design or operation of a control over
compliance does not allow management or employees, in the normal course of performing their assigned
functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a
federal program on a timely basis. A material weakness in internal control over compliance is a
deficiency, or combination of deficiencies, in internal control over compliance, such that there is a
reasonable possibility that material noncompliance with a type of compliance requirement of a federal
program will not be prevented, or detected and corrected on a timely basis. A significant deficiency in
internal control over compliance is a deficiency, or a combination of deficiencies, in internal control
over compliance with a type of compliance requirement of a federal program that is less severe than a
material weakness in internal control over compliance, yet important enough to merit attention by those
charged with governance.
Our consideration of internal control over compliance was for the limited purpose described in the first
paragraph of this section and was not designed to identify all deficiencies in internal control over
compliance that might be material weaknesses or significant deficiencies. We did not identify any
deficiencies in internal control over compliance that we consider to be material weaknesses. However,
material weaknesses may exist that have not been identified.
The purpose of this report on internal control over compliance is solely to describe the scope of our
testing of internal control over compliance and the results of that testing based on the requirements of
OMB Circular A-133. Accordingly, this report is not suitable for any other purpose.
101
Report on Schedule of Expenditures of Federal Awards Required by OMB Circular A-133
We have audited the financial statements of the governmental activities, business -type activities, each
major fund and the aggregate remaining fund information of the City of Eagan, Minnesota 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. We issued our report thereon dated May 4, 2015 which
contained unmodified opinions on the financial statements. Our audit was conducted for the purpose of
forming an opinion on those financial statements that collectively comprise the basic financial
statements. The accompanying schedule of expenditures of federal awards is presented for purposes of
additional analysis as required by OMB Circular A-133 and is not a required part of the financial
statements. Such information is the responsibility of management and was derived from and relates
directly to the underlying accounting and other records used to prepare the financial statements. The
information has been subjected to the auditing procedures applied in the audit of the financial statements
and certain additional procedures, including comparing and reconciling such information directly to the
underlying accounting and other records used to prepare the financial statements or to the financial
statements themselves, and other additional procedures in accordance with auditing standards generally
accepted in the United States of America. In our opinion, the schedule of expenditure of federal awards
is fairly stated, in all material respects, in relation to the basic financial statements as a whole.
KERN, DEWENTER, VIERS, LTD.
Minneapolis, Minnesota
May 4, 2015
7
CITY OF EAGAN
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
IN ACCORDANCE WITH OMB CIRCULAR A-133
December 31, 2014
Section I — summary of auditor's results
Financial Statements
Type of auditor's report issued:
Internal control over financial reporting:
® Material weakness(es) identified?
® Significant deficiency(ies) identified that are not
considered to be material weakness(es)?
Noncompliance material to financial statements noted?
Federal Awards
Type of auditor's report issued on compliance for major
programs:
Internal control over major programs:
® Material weakness(es) identified?
® Significant deficiency(ies) identified that are not
considered to be material weakness(es)?
Any audit findings disclosed that are required to
be reported in accordance with Section 510(a)
of OMB Circular A-133?
Identification of Major Programs
CFDA No.:
Name of Federal Program or Cluster:
Dollar threshold used to distinguish
between type A and type B programs:
Unmodified
No
No
No
Unmodified
No
No
No
20.205
Highway Planning and Construction
$ 300,000
Auditee qualified as low risk auditee? No
CITY OF EAGAN
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
IN ACCORDANCE WITH OMS CIRCULAR A-133
December 31, 2014
Section II — Financial Statement Findings
There were no financial statement findings.
SECTION III — FEDERAL AWARD FINDINGS AND QUESTIONED COSTS
There were no federal award findings or questioned costs.
6
Expert advice. Wtaen you need it `'
REPORT ON LEGAL COMPLIANCE
INDEPENDENT AUDITOR'S REPORT
Honorable Mayor and Members
of the City Council
City of Eagan
Eagan, Minnesota
We have audited, in accordance with auditing standards generally accepted in the United States of
America, the financial statements of the governmental activities, the business -type activities, each major
fund and the aggregate remaining fund information of the City of Eagan, Minnesota as of and for the
year ended December 31, 2014, and the related Notes to the Financial Statements, and have issued our
report thereon dated May 4, 2015.
The Minnesota Legal Compliance Audit Guide for Political Subdivisions, promulgated by the State
Auditor pursuant to Minn. Sat. § 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 of
Eagan, Minnesota failed to comply with the provisions of the Minnesota Legal Compliance Audit Guide
for Political Subdivisions. 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.
This report is intended solely for the information and use of those charged with governance and
management of the City and the State Auditor and is not intended to be and should not be used by
anyone other than these specified parties.
KERN, DEWENTER, VIERS, LTD.
Minneapolis, Minnesota
May 4, 2015
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Agenda Information Memo
May 19, 2015, Eagan City Council Meeting
PUBLIC HEARING
A. Variance — 4224 Sandstone Drive (Michael and Pamela Curran)
Action To Be Considered:
To approve (or direct Findings of Fact for Denial) a Variance to allow building coverage ratio
exceeding 20% in an R-1 zoning district for an attached garage located at 4224 Sandstone Drive,
subject to the conditions listed in the staff report.
Required Vote For Approval: Majority of Councilmembers present
Facts:
➢ The owner is requesting approval of a Variance to allow an attached garage addition.
➢ The proposed garage results in building coverage of 21.8%, exceeding the City Code
maximum of 20% in the R-1 zoning district.
➢ The lot size is 9,424 s.f., which is substandard to the R-1 minimum of 12,000 s.f. Using
the 20% ratio, the smaller lot size results in a smaller allowable building area as
compared to a standard size 12,000 s.f. lot.
➢ The proposed garage addition is architecturally compatible with the existing house, and
satisfies setback and other zoning requirements.
➢ The applicant's narrative indicates the attached garage will provide added safety by
having a sheltered area in which to access vehicles, due to his "veteran service -
connected disability for [his] back and knee."
➢ The existing detached garage and substandard lot size present a practical difficulty to
maintaining the allowable 20% building coverage ratio.
➢ City policymakers will need to determine whether the proposed use is reasonable and
whether a Variance is necessary to alleviate a practical difficulty.
Issues: None
60 -Day Agency Action Deadline:
➢ Deadline expires June 23, 2015
Attachments: (3)
PHA -1 Location Map
PHA -2 Staff Report
PHA -3 Report Exhibits
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PLANNING REPORT
CITY OF EAGAN
REPORT DATE: May 12, 2015
APPLICANT: Pamela and Michael Curran
PROPERTY OWNER: Same
CASE: 30 -VA -02-04-15
HEARING DATE: May 19, 2015
APPLICATION DATE: April 24, 2015
REQUEST: Variance PREPARED BY: Pamela Dudziak
LOCATION: 4224 Sandstone Drive
COMPREHENSIVE PLAN: LD, Low Density Residential
ZONING: R-1, Single-family Residential
SUMMARY OF REQUEST
The applicant is requesting approval of a Variance to exceed the maximum allowable building
coverage ratio of 20% to allow an attached garage addition upon property located at 4224
Sandstone Drive, legally described as Lot 12, Block 1, Cedar Grove No. 2.
AUTHORITY FOR REVIEW
City Code Chapter 11, Section 11. 50, Subdivision 3, B., 3, states that the Council may approve,
approve with conditions or deny a request for a variance. In considering all requests for a
variance, and whether the applicant established that there are practical difficulties in complying
with the provisions(s) of this Chapter, the City Council shall consider the following factors:
a. Exceptional or extraordinary circumstances apply to the property which do not apply
generally to other properties in the same zone or vicinity, and result from lot size or
shape, topography, or other circumstances over which the owner of property has no
control.
b. The literal interpretation of the provisions of this Code would deprive the applicant
property use commonly enjoyed by other properties in the same district under the
provisions of this Code.
c. The exceptional or extraordinary circumstances do not result from the actions of the
applicant.
Planning Report — 4224 Sandstone Dr (Curran)
May 19, 2015
Paae 2
d. The granting of the variance will not confer on the applicant any special privilege that is
denied by this Chapter to owners of other lands, structures or buildings in the same
district.
e. The variance requested is the minimum variance which would alleviate the practical
difficulties.
f. The variance would not be materially detrimental to the purposes of this Code or to
properties in the same zone.
g. The property for which the variance is requested is otherwise in compliance with the City
Code.
The ordinance also states "A variance will be denied when it is not in harmony with the general
purposes and intent of the zoning provisions of this Code or when the variance is inconsistent
with the comprehensive plan. Any condition imposed upon the approved variance must be
directly related to and must bear a rough proportionality to the impact created by the variance."
CODE REQUIREMENTS
City Code Sec. 11.60, Subd. 5 provides the maximum allowable building coverage in the R-1
zoning district is 20%. Building coverage is defined as the area of a lot covered by building(s).
In addition, City Code establishes a minimum lot size of 12,000 s.f. within the R-1 zoning
district.
BACKGROUNDMISTORY
The property is platted and the lot is 9,424 s.f. in area. The property is developed with a one-
story single family home constructed in 1964 and a 22' x 24' detached garage. Lots in the Cedar
Grove No. 2 subdivision typically range in size from 9,000 s.f. — 10,000 s.f.
EXISTING CONDITIONS
The existing single-family home contains 1,100 s.f. and the detached garage in the rear yard is
22' x 24' or 528 s.f. Driveway access to the detached garage in the rear yard is along the south
side of the property. There are no other structures present on the property. The current building
coverage ratio is 17.2%.
The 9,424 s.f. lot is substandard in size to the 12,000 s.f. City Code standard. Thus, when
applying the 20% building coverage ratio, a smaller allowable building area results. A 12,000
s.f. lot can accommodate 2,400 s.f. of building coverage, whereas the subject lot can
accommodate only 1,885 s.f. without exceeding the maximum 20% ratio.
EVALUATION OF REQUEST
Planning Report — 4224 Sandstone Dr (Curran)
May 19, 2015
Page 3
Proposal —The applicant is proposing to construct an attached garage to the south of the
residence, in front of the existing detached garage. The resulting building coverage ratio would
be 23.55%. The proposed garage addition is 20' x 25.6' or 510 s.f. The total proposed garage
space is 1,038 s.f., which remains smaller than the 1,100 s.f. dwelling.
The proposed attached garage satisfies the 5' minimum side yard setback. The attached garage is
proposed to have an overhead door on both the front and rear elevations, allowing access to the
existing detached garage. The proposed garage addition will match the existing house in roof
design and exterior finish siding and color.
The lot is not within a Shoreland Overlay District. Therefore limits on impervious surface
coverage do not apply.
Variance Criteria — The Zoning Ordinance states that relief may be granted from a required
ordinance provision provided there are special conditions that apply to the subject land, the relief
is not contrary to the Zoning Ordinance and Comprehensive Guide Plan, and it is necessary to
alleviate a practical difficulty.
The subject site is 9,424 s.f. in area, which is substandard to the minimum lot size requirement of
12,000 s.f. in the R-1 zoning district. As mentioned previously, this condition is not unique to
this property, many lots in the Cedar Grove area and elsewhere in Eagan are less than 12,000 s.f.
in area. The result of the smaller lot size is a corresponding reduction of allowable building area.
Evaluation —The purpose of the building coverage provision is to prevent the overcrowding of
properties and to provide green space.
A practical difficulty is required to grant relief from the maximum building coverage
requirement. The applicant is requesting relief from the required maximum building coverage
standard to allow for the construction of a 510 s.f. garage addition. The applicant's narrative
indicates that the shelter afforded by the attached garage will provide added security and safety
for him and his wife as they age.
The proposed garage addition satisfies minimum setbacks, and total accessory garage space will
continue to be smaller than the principal dwelling area.
The subject property and proposed garage addition would be conforming to R -1S, Single-family
Residential Small Lot, zoning standards. In the 1960s, the City had only one zoning district for
single-family development. In the 2000 Comprehensive Guide Plan, the City recognized that
many single-family lots in older neighborhoods consisted of non -conforming lots substandard in
size to the 12,000 s.f. minimum lot size in the R-1 zoning district. The non -conforming status
could limit ability of homeowners to reinvest in and improve their properties, or to obtain
financing for home purchases or improvements. Subsequently, the City established an R -1S
Planning Report — 4224 Sandstone Dr (Curran)
May 19, 2015
Page 4
zoning district, which sets a smaller minimum lot size for single-family dwellings of 8,000 s.f.,
with a higher maximum building coverage ratio of 25%.
APPLICANT'S PRACTICAL DIFFICULTIES
The applicant states that the proposed attached garage will provide added safety by allowing
access to vehicles in a sheltered area rather than having to navigate outdoors between the house
and detached garage. The desire to provide an attached garage with direct access to and from the
house is due to the owner's "veteran's service -connected disability for [his] back and knee," and
the added safety of having a sheltered area in which to enter and leave vehicles "will be
immense." According to the narrative, the owner's parents purchased the property in 1964, and
he purchased the property from siblings after their parents passed away. The owner is planning
to retire this fall and move into this home at that time.
SUMMARY/CONCLUSION
The owner is requesting approval of a Variance to allow an attached garage addition. The
proposed garage results in building coverage of 21.8%, which exceeds the City Code maximum
of 20% in the R-1 zoning district. The proposed addition is architecturally compatible with the
existing house, and satisfies setback and other zoning requirements. City policymakers will need
to determine whether the proposed use is reasonable and a Variance is necessary to alleviate a
practical difficulty.
ACTION TO BE CONSIDERED
To approve a Variance to exceed the maximum 20% building coverage by 1.8% for an attached
garage addition, for property located at 4224 Sandstone Drive. If approved, the following
conditions should apply:
1. If within one year after approval, the variance shall not have been completed or utilized, it
shall become null and void unless a petition for extension has been granted by the council.
Such extension shall be requested in writing at least 30 days before expiration and shall state
facts showing a good faith attempt to complete or utilize the use permitted in the variance.
2. The Applicant shall obtain a building permit prior to construction of the addition.
The Applicant shall identify the property line and verify compliance with required setbacks at
the time of the footing inspection.
4. The addition shall be constructed of exterior materials to match the principal building.
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No. 4224
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INVOICE NO. 83372
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No. 4224
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INVOICE NO. 83372
F.B.NO. 1081-07
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Addition —
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Bir. Garage
526 sq. ft
Dnveway
655 " k.
Patio —
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5toopg * Walk -
52 sa ft±
Total -
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Variance Justification
Our variance request is for exceeding the roof square footage as compared to our lot size.
The additional roof area is fora garage, connected to the existing house. The new garage exceeds the
limit by approximately two percent. The garage design has been reviewed by the City of Eagan and the
dimensions adjusted to meet applicable code. The design and materials will match the existing roof
design and siding -type and color. We also plan to replace the deteriorating asphalt driveway with
concrete.
The garage will be used to provide shelter for our two vehicles. The existing garage will be used to store
our collection of woodworking tools and equipment that's been acquired over nearly 32 years of service
in the United States military.
The main reason for having an attached garage is safety. My parents bought the home back in 1964.
Later in life, both my mother and father struggled with negotiating the icy and slippery walk from the
detached garage to the house door. Both had fallen several times and it always scared me and my
siblings, worrying about their safety. The attached garage will provide that additional safety for my wife
and myself as we get older. I am currently under a veteran's service -connected disability for my back
and knee and the added safety of entering and leaving vehicles in a sheltered area will be immense.
i grew up in this house and purchased the property from my brother and sister when my mother passed
away several years ago. We plan to move back this fall from Oklahoma City as I can retire from the
Federal Aviation Administration in September. Having the attached garage ready to go for this upcoming
winter season will be a reassuring feeling as we transition to retired life.
Documents Attached:
Department of Veterans Affairs - Summary of Benefits
Dakota County 2015 Proposed Taxes
Agenda Information Memo
May 19, 2015 Eagan City Council Meeting
PUBLIC HEARING
B. Unisys Park and Unisys Park 2nd Additions
Easement Vacation
Action To Be Considered:
Close the public hearing to vacate public drainage and utility easements on Unisys Park
and Unisys Park 2nd Additions, and continue action to coincide with future City Council
consideration of the Central Park Commons final plat and subdivision.
Facts:
➢ On April 13, 2015, City staff received a petition from Mark Kronbeck, Alliant
Engineering representing CSM Eagan LLC, requesting the vacation of existing
drainage and utility easements on Unisys Park Addition and Lot 2, Block 1 Unisys
Park 2nd Addition, north of Yankee Doodle Road (CSAH 28) and west of Pilot Knob
Road, in central Eagan.
➢ The purpose of the request is to allow the final subdivision and recording of a
final plat of the properties for the proposed Central Park Commons as a
commercial retail/office development. The vacation of the easements would
clean up the proposed plat by avoiding any underlying recorded dedications.
➢ The final plat of Central Park Commons will address and incorporate all
necessary for public drainage and utility easements on this property.
➢ The approval of the plat for the Central Park Commons is tentatively scheduled
for Council consideration at an upcoming Council meeting.
➢ All notices have been published in the legal newspaper and sent to all potentially
affected and/or interested parties for comment prior to the public hearing. No
objections have been received to date.
➢ This vacation request has been reviewed by Public Works (Engineering Division)
staff and found to be in order for favorable Council action to coincide with
consideration of Central Park Commons.
Attachments (2)
PH13-1 Location Map
PHB-2 Legal Description Graphic
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EXHIBIT B
Legal Description for Easement Vacations
All thoseparts of Drainage and Utility Easements per the recorded plats of Unisys Fark recorder! as Doc. No.
878523 and Unisys Park 2`1 Addition recorded as Doc. No. 967547 and Easement Rights per Doc. Nos. 335495 and
440040; Right of Entry Easement per Doc. No. 712849; Sanitary Sewer Easement per Doc. No. 1279957; Roadway
and Utility Easement per Doc. Nos. 1401965 and 1435957; Watermain Easement per Doc. No. 1846359; unrecorded
Right -of -Way, Drainage and Utility and Watennain Easement in connection with City of Eagan Project No. 790
dated December 27, 2001; Public Right -of -Way, Drainage and Utility Easement per Doc. No. 2805005; and
Roadway Easement per Doc. No. 1006194, embraced within the following described property:
Lot 1, Block 1, UNISYS PARK 2ND ADDITION, according to the recorded plat thereof; Dakota
County, Minnesota.
AND
A tract of land, referred to as Tract H. Said tract is part of the following described property:
Part of Lot 2, Block 1, UNISYS PARK 2ND ADDITION, Dakota County, Minnesota, lying northerly
and easterly of a line described as commencing at the northwest comer of said Lot 2; thence
easterly along the north, line of said Lot 2 a distance of 919.34 feet to the point of beginning of
said line; thence South 48 degrees 23 minutes 10 seconds east 849.21 feet; thence South 458.04
feet to the south line of said Lot 2 and said line there terminating.
Said Tract being part of the above described property lying southerly of the following described,
line:
Commencing at the northeast corner of Lot 1, Block 1, UNISYS PARS. 2ND ADDITION; thence
southerly along the east line of said Lot 1 a distance of 105.00 feet to the point of beginning of
said line; thence westerly deflecting to the right 85 degrees 00 minutes 00 seconds 39.18 feet; thence westerly
216.25 feet along a tangential curve concave to the south having a radius of
440.00 feet and a central angle of 28 degrees 09 minutes 34 seconds; thence westerly tangent to
the last described curve 89.46 feet; thence northerly deflecting to the right 90 degrees 00
minutes 00 seconds 10.00 feet; thence westerly 411.92 feet along a curve concave to the north
whose radius point is located on the northerly extension of the last described line and having a
radius of 725.00 feet and a central angle of 32 degrees 33 minutes 11 seconds; thence westerly
tangent to the last described curve 188.29 feet; thence westerly, southwesterly and southerly
781.03 feet along a tangential curve concave to the southeast having a radius of 500.00 feet and
a central angle of 89 degrees 30 minutes 00 seconds and said line there terminating.
Together with:
A tract of land, referred to as Tract J. Said tract is part of the following described property:
Part of Lot 2, Block 1, UNISYS PARK 2ND ADDITION, Dakota County, Minnesota described as
commencing at the northwest corner of said Lott; thence easterly along the north line of said
Lot 2 a distance of 525.59 feet to the point of beginning; thence South 1,023.39 feet; thence
East 807.17 feet; thence northeasterly 37.43 feet along a nontangential curve concave to the
southeast having a radius of 75 feet and a central angle of 28 degrees 35 minutes 43 seconds
the chord of said curve bears North 75 degrees 38 minutes 40 seconds East; thence easterly
tangent to said curve 58.20 feet; thence easterly 94.49 feet along a tangential curve concave to
the south having a radius of 1,014.47 feet and a central angle of 5 degrees 20 minutes 12
seconds; thence easterly 31.05 feet along a reverse curve concave to the north having a radius
of 1,375 feet and a central angle of i degree 17 minutes 38 seconds; thence North 458.04 feet;
thence North 48 degrees 23 minutes 10 seconds West 849.21 feet to the north line of said Lot 2;
EXHIBIT B (continued)
thence westerly 393.75 feet along said north line to the point of beginning.
And
Part of Lot 2, Block 1, UNISYS PARK 2ND ADDITION, Dakota County, Minnesota, lying northerly
and easterly of a line described as commencing at the northwest corner of said Lot 2; thence
easterly along the north line of said Lot 2 a distance of 919.34 feet to the point of beginning of
said line; thence South 48 degrees 23 minutes 10 seconds East 849.21 feet; thence South 458.0.4
feet to the south line of said Lot 2 and said lime there terminating.
Said Tract J being part of the above described property lying southerly of the following described
line:
Commencing at the northeast comer of Lot 1, Block 1, UNISYS PARK 2ND ADDITION; thence
southerly along the cast line of said Lot 1 a distance of 105.00 feet to the point of beginning of
said Rue; thence westerly deflecting to the right 85 degrees 00 minutes 00 seconds 39.18 feet;
thence westerly 216.25 feet along a tangential curve concave to the south having a radius of
440,00 feet and a central angle of 28 degrees 09 minutes 34 seconds; thence westerly tangent to
the last described curve 89.46 feet; thence northerly deflecting to the right 90 degrees 00
minutes 00 seconds 10.00 feet; thence westerly 411.92 feet along a curve concave to the north
whose radius point is located on the northerly extension of the last described line and having a
radius of 725.00 feet and a central angle of 32 degrees 33 minutes l I seconds; thence westerly
tangent to the last described curve 188.29 feet; thence westerly, southwesterly and southerly
781,03 feet along a tangeatW curve concave to the southeast having a radius of 500.00 feet and
a central angle of 89 degrees 30 minutes 00 seconds and said line there terminating.
And
Pan of Lot 2, Block 1, UNISYS PARK 2ND ADDITION lying easterly of a line which is 115.00 feet
easterly of and parallel with the following described line:
Commencing at the northeast corner of Lot 1, Block 1, UNISYS PARK 2ND ADDITION; thence
southerly along the east line of said Lot I a distance of 105.00 feet; thence westerly deflecting to the right 85
degrees 00 minutes 00 seconds 39.18 feet; thence westerly 216.25 feet along a
tangential curve concave to the south having a radius of 440.00 feet and a central angle of 28
degrees 09 minutes 34 seconds; thence westerly tangent to the last described curve 89A6 feet;
thence northerly deflecting to the right 90 degrees 00 minutes 00 seconds 10.00 feet; thence
westerly 411.92 feet along a curve concave to the north whose radius point is located on the
northerly extension of the last described line and having a radius of 725.00 feet and a central
angle of 32 degrees 33 minutes 11 seconds; thence westerly tangent to the last described curve
100.00 feet; thence northerly deflecting to the right 90 degrees 00 minutes 00 seconds 115.00
feet; thence westerly deflecting to the left 90 degree 00 minutes 00 seconds 88,29 feet; thence
westerly and southwesterly 393.49 feet along a tangential curve concave to the southeast having
a radius of 615.00 feet and a central angle of 36 degrees 39 minutes 35 seconds to the
beginning of the line to be described; thence southwesterly and southerly 567.18 feet continuing
along the last described curve having a radius of 615.00 feet and a central angle of 52 degrees
50 minutes 25 seconds; thence southerly tangent to the last described curve 150.00 feet and
said line there terminating.
(abstract property)
AND
That part of Lot 2, Block 1, UNISYS PARK 2ND ADDITION, Dakota County, Minnesota, lying
westerly of a line described as commencing at the northwest comer of said Lot 2; thence North
89 degrees 59 minutes 26 seconds East, assumed bearing, along the north line of said Lot 2 a
EXHIBIT E (continued)
distance of 919.34 feet to the point of beginning of said line; thence South 48 degrees 23
minutes 10 seconds East a distance of 849.2 1 feet; thence South 0 degrees 12 minutes 35
seconds East a distance of 458.04 feet to the south line of said Lot 2, and said line there
tenninatino.
Said part of Lot 2, Block 1, being a part of the above described property lying southerly of the
following described line:
Commencing at the northeast corner of Lot 1, Block 1, UNISYS PARK 2ND ADDITION; thence
southerly along the east line of said Lot 1 a distance of 105.00 feet to the point of beginning of
said litte; thence westerly deflecting to the right 85 degrees 00 minutes 00 seconds 39.18 feet,
thence westerly 216.25 feet along a tangential curve concave to the south having a radius of
440.00 feet and a central angle of 28 degrees 09 minutes 34 seconds; thence westerly tangent to
the last described curve 89.46 feet; thence northerly deflecting to the right 90 degrees 00
minutes 00 seconds 10.00 feet; thence westerly 411.92 feet along a curve concave to the north
whose radius point is located on the northerly extension of the last described line and having a
radius of 725.00 fleet and a central angle of 32 degrees 33 minutes 11 seconds; thence westerly
tangent to the last described curve 188.29 feet; thence westerly, southwesterly and southerly
781.03 feet along a tangential curve concave to the southeast having a radius of 500-00 feet and
a central angle of 89 degrees 30 minutes 00 seconds and said line there terminating.
(abstract property)
Subject to maintaining temporary easement as follows:
Sanitary sewer and storm sewer per Document Nos. 335495, 440039, and 1279957 will remain in place until the
existing sewers have been rerouted and the existing sewers are no longer needed;
City Council Meeting Minutes
March 17, 2015
7 page
Planned Development Amendment — Eagan Outlet Partners, LLC
City Administrator Osberg introduced the item noting when the City Council approved the Planned
Development Amendment for Twin Cities Premium Outlets Paragon it included certain designs of the
screen walls that are along the perimeter of the campus. The applicant is asking for a modification of
the Planned Development.
City Planner Ridley gave a staff report.
Paul Reed, representing Paragon Outlets, explained the original design of the screen wall grills, and the
structural and practical reasons why changes were made to the screen wall grill design during the
construction phase.
Mayor Maguire stated his concern of meeting the architectural design standards established in the
Planned Development Agreement, noting the proposed design does not meet those standards.
Mayor Maguire opened the public comment. There being no public comment, he turned the discussion
back to the Council.
The Council discussed the planned development amendment. After further discussion, the Council
consensus was the proposed screen wall did not meet the architectural design and purpose of the
original plans approved as part of the planned development and suggested the developer should
explore other alternatives and bring options back to a future Council workshop for consideration.
Councilmember Fields moved, Councilmember Bakken seconded a motion to continue the Planned
Development Agreement for modification to the screen wall grillwork for property located at 3965
Eagan Outlets Parkway, legally described as Lot 1, Block 1, Paragon Addition to the May 12, 2015 Special
City Council Workshop, and to be included on the May 19, 2015 regular City Council meeting agenda for
formal consideration. Aye: 4 Nay: 0
LEGISLATIVE / INTERGOVERNMENTAL AFFAIRS UPDATE
There was no legislative/intergovernmental affairs update.
ADMINISTRATIVE AGENDA
There were no administrative agenda items to be heard.
There were no visitors to be heard.
VISITORS TO BE HEARD
ADJOURNMENT
Councilmember Tilley moved, Councilmember Fields seconded a motion to adjourn the meeting at 8:15
p.m. Aye:4 Nay:0
Agenda Information Memo
May 19, 2015 Eagan City Council Meeting
� 1iN14ai-1TCi4 •U
Y. Municipal State Aid Designation
Action To Be Considered:
Approve a resolution requesting the Minnesota Commissioner of Transportation's
approval of the revised designation of existing street segments on the City of Eagan's
Municipal State Aid (MSA) roadway system.
FACTS:
➢ The Municipal State Aid (MSA) designation of a street enables the maintenance and
reconstruction of existing streets, as well as the construction of new streets, to be
financed by the City's portion of the gas tax revenue distributed by the State. Only
20% of the city's local street mileage is eligible for this designation. Of the 48.02
miles allowed in Eagan, only 47.66 miles are currently designated. The difference of
0.36 miles is available for designating additional segments onto the system.
➢ On April 7, 2015, the City Council approved the designation of additional street
mileage above the City's allowed mileage limit. Subsequently, City staff has worked
with MSA staff to rectify the overage in MSA mileage designation.
➢ This revised MSA designation of the following City streets (0.25 total miles) are
eligible and desirable to optimize the City's share of MSA funding:
Deletion:
o Promenade Avenue (Town Center Drive to Yankee Doodle Road) — 0.19
miles
Addition:
o Eagan Outlets Parkway (Rahn Road to Nicols Road) —0.44 miles
➢ After the deletion/addition of these segments to the City's MSA system, a minor
amount of 0.11 miles under the City's allowable mileage would remain for future
designation under MSA rules.
Attachments (2)
CY-1 MSA Street Designation Map - 2015
CY-2 Resolution
EAGAN
City of Eagan
Q Municipal State Aid Streets
2015 Requested Revisions
( Revised 5/14/2015 )
Municipal State Aid Streets
— — — — — Municipal State Aid - Non Existing
Planned Added Segment
�•••••••• '' Planned Removed Segment
DR.
CITY OF EAGAN
RESOLUTION ESTABLISHING AND REVOKING
MUNICIPAL STATE AID HIGHWAYS
WHEREAS, it appears to the City Council of the City of Eagan that the following City
street segments, hereinafter described, should be designated a Municipal State Aid Street under
the provisions of Minnesota law;
NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of Eagan that
the road described as follows, to wit:
Name
Eagan Outlets Parkway
Termini
Rahn Road to Nicols Road
be, and hereby is, established, located, and designated a Municipal State Aid Street of said City,
subject to the approval of the Commissioner of Transportation of the State of Minnesota;
BE IT FURTHER RESOLVED, by the City Council of the City of Eagan that the road
described as follows, to wit:
Name
Promenade Ave
Termini
Town Center Drive to Yankee Doodle Road
be, and hereby is, revoked as a Municipal State Aid Street of said City subject to the approval of the
Commissioner of Transportation of the State of Minnesota.
BE IT FURTHER RESOLVED, that the City Clerk is hereby authorized and directed to
forward two certified copies of this Resolution to the Commissioner of Transportation for his
consideration and that upon his approval of the designation of said streets or portion thereof, that
the same be constructed, improved and maintained as a Municipal State Aid Street of the City of
Eagan.
CITY OF EAGAN
CITY COUNCIL
M
Mayor
Attest:
City Clerk
CERTIFICATION
I HEREBY CERTIFY that the above is a true and correct copy of a resolution presented to and
adopted by the City of Eagan, County Dakota, State of Minnesota, at a duly authorized City
Council Meeting held in the City of Eagan, Minnesota, on the 19th day of May, 2015, as disclosed
by the records of said City on file and of record in the office.
Christina M. Scipioni
City Clerk
G:\Council Agenda -Current Items\Request MSA Designation Attehmt Reso, 05-19-15 Ag(rm).doc