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06/19/2018 - City Council Regular AGENDA EAGAN CITY COUNCIL EAGAN MUNICIPAL CENTER BUILDING JUNE 19, 2018 6:30 P.M. I. ROLL CALL AND PLEDGE OF ALLEGIANCE II. ADOPT AGENDA III. RECOGNITIONS AND PRESENTATIONS A. RECOGNIZE Police Chief McDonald for his 30 years of service with the City of Eagan 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 Purchase Agreement for the sale of former Fire Station #1 to CLASSICSNCLUNKERS LLC F. APPROVE Resolution to accept donations from the Eagan Hockey Association and Wendy Myrman G. APPROVE On-Sale Liquor and Sunday License for EGGM, LLC doing business as Green Mill Restaurant Eagan, 1940 Rahncliff Court H. APPROVE Temporary On-Sale Liquor License and waive the license fee for Faithful Shepherd Catholic School on September 21 to 23, 2018 at 3355 Columbia Drive I. APPROVE On-Sale Liquor and Sunday License for SDHR LLC doing business as Persis Biryani, 1282 Town Centre Drive J. APPROVE Resolution to Temporarily Extend the Licensed Premise of the On-Sale Liquor and Sunday License issued to Final Final Brewing Co. LLC doing business as Union 32 Craft House on July 27 to August 14, 2018 at 2864 Highway 55 K. APPROVE Resolution establishing a designated use district for utility task vehicles L. APPROVE Resolution appointing Absentee Ballot Board judges and designating them deputy city clerks for the purpose of administering elections M. DIRECT Preparation of an Ordinance Amendment to City Code Chapter 10 regarding recreational fires N. APPROVE change order #1 for Project 18-06, Police Department and City Hall Renovation O. INITIATE Staff to prepare the rezoning of 3955 Dodd Road P. APPROVE Final Subdivision - Boulder Lakes 4th Addition Q. APPROVE a fee Schedule Change for Eagan Community Center Track Passes R. APPROVE An Agreement with REACH for Digital Signage and Software For Eagan Community Center S. ADOPT a Resolution Authorizing a Special Deer Hunting Season on Private Property T. PROHIBIT Parking Areas – Northest Eagan (Waters Road, Lone Oak Drive, Lone Oak Parkway, O’Neill Drive) U. APPROVE Change Order No. 1, Contract 18-05, Central Maintenance Phase II Improvements V. AWARD Contract 18-10, 2018 Citywide Trail & Parking Lot Improvements W. AUTHORIZE Legal Services Agreement - Coal Tar Sealant Litigation X. CONTINUE action on a Conditional Use Permit and Variance for Verizon Wireless to September 4, 2018 Y. APPROVE resolution giving authorization to the City Administrator to cancel the July 10, 2018 City Council Meeting Z. APPROVE Change Order No. 1, Contract 18-03, George Ohmann Park Expansion AA. APPROVE Event Staffing Agreement Twin Cities Orthopedics Performance Center BB. APPROVE Temporary On-Sale Liquor License and waive the license fee for Eagan Boys Hockey Booster Club on July 14, 2018 at 3870 Pilot Knob Road CC. APPROVE Final Plat - Eagan Fire Station No. 1 – City of Eagan V. 2017 COMPREHENSIVE ANNUAL FINANCIAL REPORT VI. PUBLIC HEARINGS 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. ADJOURNMENT Memo To: Honorable Mayor and City Council Members From: City Administrator Osberg Date: June 15, 2018 Subject: Agenda Information for June 19, 2018 City Council Meeting ADOPT AGENDA After approval is given to the June 19, 2018 City Council agenda, the following items are in order for consideration. Recognitions and Presentations Information Memo June 19, 2018, Eagan City Council Meeting RECOGNITIONS AND PRESENTATIONS Recognize The Retirement Of Police Chief James McDonald For His Thirty Years Of Service To The Citizens Of Eagan Facts:  Chief McDonald was hired on March 1, 1988.  Chief McDonald has held every rank in the Police Department. He was promoted to Police Chief on September 5, 2006.  During his tenure as Police Chief, he has come up with uniqu e and innovative ideas which have made the Police Department recognized as one of the top departments in the County. City Administrator Osberg will talk more about these initiatives.  Chief McDonald will be presented a plaque in appreciation of his service. Attachments: (0) Agenda Information Memo June 19, 2018 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 June 5, 2018 regular City Council, as presented or modified. Attachments: (1) CA-1 June 5, 2018 City Council Minutes MINUTES OF A REGULAR MEETING OF THE EAGAN CITY COUNCIL Eagan, Minnesota JUNE 5, 2018 A Listening Session was held at 6:00 p.m. prior to the regular City Council meeting. Present were Mayor Maguire, Councilmember Fields, Bakken, and Hansen. Councilmember Tilley was absent. At 6:15 p.m. a Closed Session was called to discuss a legal claim against the City of Eagan. Those present: Mayor Maguire, Councilmembers Bakken, Fields and Hansen, City Administrator Osberg, Assistant City Administrator Miller, and Police Chief McDonald. A regular meeting of the Eagan City Council was held on Tuesday, June 5, 2018 at 6:30 p.m. at the Eagan Municipal Center. Present were Mayor Maguire, Councilmembers Bakken, Fields, and Hansen. Councilmember Tilley was absent. Also present were City Administrator Osberg, Assistant City Administrator Miller, Public Works Director Matthys, Parks and Recreation Director Pimental, Director of Community Development Hutmacher, City Planner Ridley, Finance Director Pepper, Police Chief McDonald, Fire Chief Scott, City Attorney Dougherty and Executive Assistant Stevenson. AGENDA City Administrator Osberg noted Sergeant Brad Ramthun was unable to attend the meeting tonight and will be recognized at a later date. Osberg noted the addition of New Business Item D. - To adopt a resolution to declare a vacancy in the Office of Council Member to the agenda. Councilmember Hansen moved, Councilmember Fields seconded a motion to approve the agenda as modified. Aye: 4 Nay: 0 RECOGNITIONS AND PRESENTATION Recognize the Retirement of Sergeant Brad Ramthun Item was removed. Swearing-in of newly appointed Eagan Police Officers Police Chief McDonald introduced the newly appointed Police Officers Kirsten Dorumsgaard, Rebecca Kopp, Justin Boughton, Nicholas Elenz and Chad Zastrow and administered the Oath of Office. CONSENT AGENDA Councilmember Fields moved, Councilmember Bakken seconded a motion to approve the consent agenda as modified: Aye: 4 Nay: 0 A. It was recommended to approve the minutes of May 1 and May 15, 2018 regular City Council meeting, and May 7 and May 22, 2018 Special City Council meeting, as presented or modified. City Council Meeting Minutes June 5, 2018 2 page B. Personnel Items: 1. It was recommended to approve the reclassification of the ETV Programming and Production Assistant from Level 4 to Level 5. 2. It was recommended the reclassification of the Client Services Coordinator to Studio Supervisor from Level 8 to Level 10. 3. It was recommended to authorize the hiring of seasonal staff for the following positions: Assistant Recreation Leader, Cascade Bay Building/Grounds Attendant, Cascade Bay Coordinator, Cascade Bay Guest Relations, Cascade Bay Lifeguard, Cascade Bay Lifeguard Instructor, Forestry Tech, Landscape Crew Laborer, Park Laborer, Park Maintenance Worker, Pool Attendant, Recreation Program Assistant, Seasonal Utility GIS, Site Coordinator, Sound Technician, Street Maintenance Worker, Water Aerobics Instructor, Water Resources Intern. C. It was recommended to ratify the check registers dated May 11, 18 and 25, 2018. D. It was recommended to approve the ordinary and customary contracts with Blurberrybuzz Body Art, Metropolitan Library Service Agency, Marv Gohman, Three Rivers Park District, Raftelis, Smarte Carte, Inc., and Dakota County. E. It was recommended to approve a transfer of $26,778 from the General Fun to close out the Southeast Eagan TIF Capital Projects Fund. F. It was recommended to approve a resolution adopting and authorizing implementation of the performance measures developed by the Council on Local Results and Innovation. G. It was recommended to reject the bid for new mobile television production truck and working with the City of Burnsville order the advertisement for re-bid of new mobile television production truck with a revised scope and using the Burnsville online bid system. H. It was recommended to approve a Joint Powers Agreement with the City of Burnsville for the joint management of mobile production truck and related expenses. I. It was recommended to approve a resolution to accept donations from Dakota Electric, Violet Mitchell, Michael and Rebecca Silk, Karl and Jennifer Forsberg, Kathleen Samsky and Melany and Larry Skow. J. It was recommended to approve temporary on-sale liquor licenses and waive the license fees for Caponi Art Park on June 8, July 13 and August 17 at 1220 Diffley Road. K. It was recommended to approve Shows License and a Temporary On-Sale Liquor License for the Eagan Funfest Committee for the July 4th Funfest. It was recommended to waive the fees for the Shows License, Sound Amplification Permit, Temporary On-Sale Liquor License, Special Event Permit, Eagan Community Center rentals and outdoor park area rentals L. It was recommended to approve an Indoor Firearms Shooting Range License for Stock & Barrel Eagan, LLC, located at 2980 Commers Drive. M. It was recommended to approve a Final Subdivision (Summerbrooke Addition) to create 33 lots upon approximately 15 acres located at 775 and 785 Diffley Road. It was recommended to approve a Final Planned Development for the development of a single family neighborhood consisting of 33 lots upon approximately 15 acres located at 775 and 785 Diffley Road. N. It was recommended to adopt Findings of Fact, Conclusions & Resolution of Denial of a request for Rezoning, Preliminary Subdivision (Haven Woods) and Variance at 3955 Dodd Road. O. It was recommended to adopt the 5-year Capital Improvement Plan for Public Works Infrastructure, Part III (2019-2023) and authorize the initiation of the public improvement process for the 2019 programmed improvements. P. It was recommended to approve the plans and specifications for Contract No. 18-19 (Lexington/Diffley Booster Station – Water Trunk Improvements), and authorize the advertisement for a bid opening to be held at 11:00 a.m. on Thursday, June 29, 2018. City Council Meeting Minutes June 5, 2018 3 page Q. It was recommended to approve a Cost Share, Operation and Maintenance Agreement with the property owner of 3716 Denmark Court East to help implement a Wetland and Upland Buffer Project at City Pond JP-47 through the Water Quality Cost-Share Partnership Program and authorize the Mayor and City Clerk to execute all related documents. R. It was recommended to approve a Cost Share, Operation and Maintenance Agreement with the property owner of 1347 Chatterton Road to help implement Phase 2 of a Wetland and Upland Buffer Project at City Pond JP-35 through the Water Quality Cost-Share Partnership Program and authorize the Mayor and City Clerk to execute all related documents. S. It was recommended to accept the improvements for Contract 13-20 (I-35E Noise Wall – Landscaping Improvements) for perpetual City maintenance subject to warranty provisions. T. It was recommended to approve Change Order No. 3 for Contract 17-19 (Cedar Grove Area Entrance Monuments), and authorize the Mayor and City Clerk to execute all related documents. PUBLIC HEARINGS There were no public hearings to be heard. OLD BUSINESS Ordinance Amendment Relative to Use Districts City Administrator Osberg introduced the item noting at the April 17, 2018 Listening Session the City Council directed staff to initiate an amendment to incorporate the language “or uses deemed similar by the City Council.” The discussion pertained to the Limited Business Use District. Osberg noted the language currently exists in the “A” Agricultural District, providing the same language in other Use Districts will provide the Council the opportunity to determine when a proposed use can be rationally conducted in a use district. Councilmember Bakken moved, Councilmember Fields seconded a motion to approve an Ordinance Amendment to Chapter 11, Section 11.60, regarding Use Districts. Aye: 4 Nay: 0 Ordinance Amendment Relative to Temporary Signage City Administrator Osberg introduced the item noting at the April 3, 2018 Listening Session the Council directed staff to meet with the Public Works Committee to discuss possible modifications to the City’s Temporary Sign standards. Currently the City Sign Ordinance allows temporary signage of up to 25 square feet for no more than 10 days within a 60-day period. Osberg noted the Public Works subcommittee met on April 17, 2018, to discuss altering the restrictions on temporary signage and was in favor of modifying existing standards. The proposed amendment provides for temporary signage of up to 100 square feet for no more than fourteen (14) days within any 60-day period. Mayor Maguire opened the public comment. There being no public comment, Mayor Maguire turned the discussion back to the Council. Councilmember Fields moved, Councilmember Bakken seconded a motion to approve an Ordinance Amendment to Chapter 11, Section 11.70, regarding Performance Standards. Aye: 4 Nay: 0 City Council Meeting Minutes June 5, 2018 4 page Comprehensive Guide Plan Amendment, Rezoning, Conditional Use Permit, Variance, Final Plat – Dakota Electric Association City Planner Ridley introduced the item giving a brief summary of the project and provided a site map. Craig Knudsen, Dakota Electric Association (DEA), was available for questions. Mayor Maguire opened the public comment. There being no public comment, Mayor Maguire turned the discussion back to the Council. Councilmember Fields moved, Councilmember Bakken seconded a motion to implement a Comprehensive Guide Plan Amendment to change the land use designation from LD, Low Density residential, to QP, Quasi-Public, upon 0.89 acres located at 4627 Dodd Road. Aye: 4 Nay: 0 Councilmember Hansen moved, Councilmember Bakken seconded a motion to approve a Final Plat to create one lot on the existing site boundaries upon approximately 0.89 acres located at 4627 Dodd Road. Aye: 4 Nay: 0 Councilmember Bakken moved, Councilmember Fields seconded a motion to approve a Rezoning from A, Agriculture, to PF, Public Facilities, upon approximately 0.89 acres located at 4627 Dodd Road. Aye: 4 Nay: 0 Councilmember Fields moved, Councilmember Hansen seconded a motion to approve a Variance of 14’ from the 50’ structure setback in the PF zoning district upon approximately 0.89 acres located at 4627 Dodd Road, subject to the following conditions: Aye: 4 Nay: 0 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 property shall be platted. 3. Landscaping shall be installed in accordance with the approved Landscape Plan by October 15, 2018. 4. The applicant shall fully meet Eagan’s Post Construction Stormwater Management Requirements (City Code 4.34) for stormwater management and surface water quality, including Runoff Rate Control and 1.1” Volume Control, if 10,000 square feet or more of new or fully reconstructed impervious surface is provided, prior to the issuance of a Building Permit. 5. The plat shall include 5 food wide drainage and utility easements around the perimeter of the parcel. 6. This development shall be responsible for the acquisition of all regulatory agency permits required by the affected agency prior to the issuance of a Building Permit. Councilmember Hansen moved, Councilmember Bakken seconded a motion to approve a Conditional Use Permit for an electrical substation within a PF zoning district upon approximately 0.89 acres located at 4627 Dodd Road, subject to the following conditions: Aye: 4 Nay: 0 City Council Meeting Minutes June 5, 2018 5 page 1. This Conditional Use Permit shall be recorded with the Dakota County Recorder’s office within 60 days of approval by the City Council, with the following exhibits: o Site Plan o Landscape Plan o Elevations 2. The property shall be platted. 3. Landscaping shall be installed in accordance with the approved Landscape Plan by October 15, 2018. 4. The applicant shall fully meet Eagan’s Post Construction Stormwater Management Requirements (City Code 4.34) for stormwater management and surface water quality, including runoff Rate Control and 1.1” Volume Control, if 10,000 square feet or more of new or fully reconstructed impervious surface is provided, prior to the issuance of a Building Permit. 5. The plat shall include 5 food wide (minimum) drainage and utility easements around the perimeter of the parcel. 6. This development shall be responsible for the acquisition of all regulatory agency permits required by the affected agency prior to the issuance of a Building Permit. Councilmember Bakken moved, Councilmember Fields seconded a motion to approve the issuance of a Permit for the upgrade of the existing Great River Energy electrical 69-kilovolt (kV) transmission line to a 115-kV double circuit in southern Eagan. Aye: 4 Nay: 0 NEW BUSINESS Conditional Use Permits – Suburban Landscape Service, Inc. City Administrator Osberg introduced the item noting the property is zoned Limited Industrial. Before the Council is consideration of a Conditional Use Permit to allow boarding of up to 12 dogs, and a Conditional Use Permit to allow outdoor storage of salt, Class 5 gravel and related landscape trucks, equipment and materials upon property located at 3486 Dodd Road. City Planner Ridley gave a staff report and provided a site map. The applicants were available for questions. Mayor Maguire opened the public comment. There being no public comment, Mayor Maguire turned the discussion back to the Council. Councilmember Fields moved, Councilmember Bakken seconded a motion to approve a Conditional Use Permit to allow boarding of up to 12 dogs upon property located at 3486 Dodd Road subject to the following conditions: Aye: 4 Nay: 0 1. This Conditional Use Permit shall be recorded at Dakota County within 60 days of approval by the City Council. 2. The total number of animals, both daycare and boarding dogs, in the facility at one time shall not exceed 12. 3. Customer service hours shall be 8:00 a.m. to 9:00 p.m. Monday through Friday, and 8:00 a.m. to 8:00 p.m. Saturday and Sunday. City Council Meeting Minutes June 5, 2018 6 page 4. The owner of the dog boarding company shall maintain a current kennel license. 5. The premises shall be open for inspection by the City and the City shall have the right to inspect the premises. 6. All outdoor play yards shall utilize pea gravel as a surface. 7. All signage shall meet City Code requirements. 8. The designated bathroom area for the animals shall be cleaned daily. 9. The perimeter fencing of the outdoor play area shall consist of a six food chain link fence. The applicant shall obtain a zoning permit for the fence and install the fence by July 1, 2018. Councilmember Fields moved, Councilmember Bakken seconded a motion to approve a Conditional Use Permit to allow outdoor storage of salt, Class 5 gravel, and related landscape trucks, equipment and materials upon property located at 3486 Dodd Road. Aye: 4 Nay: 0 1. This Conditional Use Permit shall be recorded at Dakota County within 60 days of approval by the City Council. 2. This Conditional Use Permit shall replace the existing Conditional Use Permit for the property, which was approved on July 3, 2012. 3. The covered storage shall be limited to Class 5 and salt per the approved Site Plan with a revised date of May 10, 2018. 4. The tarp cover for the salt and sand storage shall be kept in premium condition. Replacement of the facric cover shall occur immediately if it falls into disrepair. 5. The applicant shall have the north property line staked by a Surveyor and the outdoor storage on the adjacent property shall be removed immediately. 6. No additional outdoor storage shall be allowed other than what is identified on the Site Plan dated revised May 10, 2018. 7. The parking/outdoor storage areas shall be surfaced with bituminous asphalt. 8. All parking and storage areas shall be properly maintained to prevent deterioration. 9. The applicant shall obtain a grading permit from the City prior to the paving of the parking/outdoor storage areas. Detailed plans for this grading work must be prepared and signed by a registered professional engineer. 10. If no curb and gutter is used for the perimeter of the parking/storage areas, the site will be subject to periodic review by City staff for adequacy of drainage and containment purposes. The first review will occur two years following approval of this permit. If determined inadequate, the City will require that concrete curb and gutter be installed. 11. The City’s Post Construction Stormwater Management Requirements (City Code 4.34) for stormwater management and surface water quality, including Runoff Rate Control and 1.1” Volume Control for should apply if the applicant adds or fully reconstructs 10,000 sf or more of impervious surface areas. 12. All signage shall meet City Code requirements. 13. A lock box shall be provided on the southern gate to provide emergency vehicle access to the properties. 14. The applicant shall obtain a zoning permit for the Class 5 gravel/salt bin. 15. All required site improvements shall occur by October 1, 2018. City Council Meeting Minutes June 5, 2018 7 page Planned Development Amendment – Yankee Doodle Professional Building (MSP Commercial) City Administrator Osberg introduced the item noting the Council is being asked to consider a Planned Development Amendment to modify signage to allow changes to the existing monument sign, additional building signs, and a second free-standing sign, upon property located at 1519 Central Parkway. City Planner Ridley gave a staff report and provided a site map. Steve Miller, applicant, asked if the additional condition could be clarified to state that MSP Commercial would retain the right to utilize the sign area designated for the lots to the south if those owners choose not to use the space. The Council discussed the request. It was noted if the other owners are not interested in using the space the applicant could come back with proof of lack of interest and ask the Council to remove the condition. Mayor Maguire opened the public comment. There being no public comment, Mayor Maguire turned the discussion back to the Council. Councilmember Hansen moved, Councilmember Fields seconded a motion to recommend approval of a Planned Development Amendment to modify signage to allow changes to the existing monument sign, additional building signs, and a second free-standing sign, upon property located at 1519 Central Parkway, subject to the following conditions: Aye: 4 Nay: 0 1. An Amendment to the Final Planned Development Agreement shall be executed, in a form acceptable to the City Attorney, and recorded against the property within 90 days of City Council approval. The Agreement shall include the following exhibits: o Site Plan o Sign Plan o Elevations 2. Building address numbers shall be installed consistent with the provisions of Section 2.78 of City Code. 3. A Sign Permit shall be required prior to installation of any new signs, or changes to existing signs. 4. The existing monument sign on the east side of the property shall maintain a minimum 10’ setback from property lines and shall be subject to City Sign Code standards for size and dimensions. 5. A second free-standing “directional” monument sign shall be allowed on the north side of the property as shown on the Site and Sign Plan. 6. The free-standing “directional” sign shall not exceed 7’ in height, shall be set back a minimum of 10’ from all property lines, and avoid conflict with the private water main and other utilities. 7. The free-standing “directional” monument sign on the north side property shall have a masonry base to match the building and the existing monument sign. 8. The free-standing “directional” signage is required to have signage panels available for Lots 1 and 2, Yankee Doodle Professional Building Second Addition. The applicant must provide evidence of an executed agreement between the property owners to the City Attorney that City Council Meeting Minutes June 5, 2018 8 page signage is available for the lots and the City Attorney’s approval is required prior the issuance of a Building Permit for the sign. 9. Up to 3 signs shall be allowed on each of the South and East elevations, within the upper portion of the building wall as shown on the approved Elevations. 10. All building signs shall be of the same construction design (all halo-lit letters, for example). The sign may be of different colors and fonts. Interim Use Permit – Viking Lakes City Administrator Osberg introduced the item noting the Council is being asked to consider an Interim Use Permit (IUP) to allow temporary overflow parking on Lot 1, Block 2 and Outlots B & C, Viking Lakes. City Planner Ridley gave a staff report and provided a site map. The applicant’s representatives were available for questions. The Council discussed the IUP. Councilmember Fields asked the applicant if O’Neill Drive could be included in the sentence “Permittee shall sweep public streets, including, but not limited to, Vikings Parkway, Ames Crossing Road, Lone Oak Parkway, with a regenerative air street sweeper on an as needed basis, as determined by the City Engineer, while parking occurs on grass parking areas, in Condition #7A. The applicant agreed. Mayor Maguire opened the public comment. There being no public comment, Mayor Maguire turned the discussion back to the Council. Councilmember Fields moved, Councilmember Bakken seconded a motion to approve an Interim Use Permit for three years to allow temporary overflow parking on Lot 1, Block 2 and Outlots B & C, Viking Lakes, subject to the following conditions as amended: Aye: 4 Nay: 0 1. The Interim Use Permit shall be recorded at Dakota County within 60 days of approval by the City, and proof of recording shall be submitted to the City. 2. The permit shall terminate on June 30, 2021. 3. All erosion/sediment control plans submitted for development and grading permits shall be prepared by a designer who has received current Minnesota Department of Transportation (MNDOT) training, or approved equal training as determined by the City Engineer in designing stormwater pollution prevention plans. 4. All personnel responsible for the installation of erosion/sediment control devices, and the establishment of vegetation for the development, shall have received Erosion/Sediment Control Inspector/Installer certification through the University of Minnesota, or approved equal training as determined by the City Engineer. 5. The applicant shall be responsible for installing and maintaining erosion control measures in accordance with City engineering standards. 6. The IUP shall be subject to the City’s codified land disturbance and erosion control regulations. 7. Permittee shall construct the following parking and drive aisle areas with the following specified materials: A. Areas South of Vikings Parkway: Permittee shall construct all primary drive aisles with Class 5 aggregate. Permittee may construct all parking areas and secondary drive aisles City Council Meeting Minutes June 5, 2018 9 page with grass, Class 5 aggregate, recycled bituminous or bituminous pavement; provided, however, that permittee may only use grass parking areas for employee and vendor parking and for temporary storage of trailers and equipment, all for 30 days or less. If permittee desires to use grass parking areas for general public parking purposes, then the grass is necessary, permittee shall reinforce the grass with a turf reinforcement mat reasonably acceptable to the City Engineer. Permittee shall sweep public streets, including, but not limited to, Vikings Parkway, Ames Crossing Road, Lone Oak Parkway and O’Neill Drive, with a regenerative air street sweeper on an as needed basis, as determined by the City Engineer, while parking occurs on grass parking areas. Additionally, permittee shall, after permittee’s temporary use of the grass parking area ceases, restore or re-seed any damaged grass parking areas to substantially the same condition as existed before permittee commenced parking on the damaged areas. B. Outlot B: Permittee shall construct all primary drive aisles with Class 5 aggregate and all parking areas and secondary drive aisles with (i) grass, if the grass has been established for at least one growing season with reinforcement of the grass with a turf reinforcement mat reasonably acceptable to the City Engineer; (ii) Class 5 aggregate; (iii) recycled bituminous asphalt; or (iv) bituminous asphalt. C. City Review: City staff may periodically review the parking and drive aisle areas covered by this permit to ensure that permittee’s parking and drive aisle surface materials do not create a safety hazard for drivers or pedestrians or cause unreasonable accumulations of soil or other debris on public rights-of-way or in the public storm sewer system. If the City reasonably determines that such materials in any specific permitted area are creating a safety hazard for drivers or pedestrians or causing unreasonable accumulations of soil or other debris on public rights-of-way or in the public storm sewer system, then the City may, after consultation with permittee with respect to the City’s determination and potential alternatives, require permittee to install a different surface material or implement other measures, such as rotating areas subjected to active daily traffic, on such deficient areas to correct the deficiencies. 8. All entrances to the parking lots shall be paved within the city right-of-way. 9. All entrances and main drive aisles shall be designed and constructed to accommodate a 45,000 pound fire truck. 10. All parking areas shall be properly maintained to prevent deterioration. 11. The perimeter of the proposed parking areas shall be constructed with concrete curb and gutter. OR If no curb and gutter is used for the perimeter of the proposed parking areas, the site will be subject to periodic review by City staff for adequacy of drainage and containment purposes. If the lack of curb and gutter is determined to be inadequate, the City will require that concrete curb and gutter be installed. 12. At the expiration of the IUP, the applicant shall obtain a grading permit from the City and restore all hard surfaces (parking areas and driveways) back to turf in a manner acceptable to the City Engineer, with the exception of any areas being actively developed to its ultimate use. Detailed plans for this grading work shall be prepared and signed by a licensed professional engineer. 13. The applicant shall be responsible to restore all boulevards, trails, streets, medians, curb and gutter, irrigation, lighting, and landscaping back to its original condition, in a manner acceptable to the City Engineer. City Council Meeting Minutes June 5, 2018 10 page 14. The applicant shall provide and implement a Grass Parking Lot Vegetation Management Plan for Ensuring adequate vegetation density/soil drainage, determining if specific areas in these overflow areas are ready for use and rest/recovery time needed until next use, fencing plan to keep vehicles out of/off of the erosion-control blanket areas, identifying who will be responsible person/position for authorizing and initiating actions, etc. 15. The applicant shall provide and implement an Erosion & Sediment Control (ESC) Action Plan for these parking areas for ensuring prevention of tracking and sediment-laden runoff onto public streets and into downstream waterbodies (e.g. how will it be determined if a street sweeper needs to be present/follow-up for events, identifying who will be responsible person/position for authorizing and initiating actions in the ESC Action Plan, etc.). 16. The applicant shall provide and maintain erosion control (e.g. erosion control blanket with appropriate seeding) around all temporary sedimentation basin side-slopes. 17. The applicant shall provide and maintain temporary fencing around all temporary sedimentation basins and erosion-control blanket areas. 18. The parking lot design, layout, and access locations shall be reviewed by the Event Travel Demand Management Plan (ETDMP) team and shall be subject to modifications of the team’s recommendations. 19. Minnesota Wetland Conservation Act Rules (Minn. Rules Ch. 8420) and Eagan’s wetland protection and management regulations (City Code 11.67) shall apply. 20. One additional access from the eastern parking lot to Vikings Parkway shall be provided, in a location acceptable to the City Engineer. 21. The interim use permit shall be subject of an annual administrative review. The purpose of such review shall be to determine that the conditions of the permit are within compliance. The interim use permit may be revoked for failure to comply with any condition of the permit following notice of the noncompliance and a hearing by the City Council with all interested parties being given an opportunity to be heard. ADOPT RESOLUTION, DECLARATION OF VACANCY IN THE OFFICE OF COUNCIL MEMBER City Administrator Osberg introduced the item and walked through the elements of the resolution, noting the resolution declares a vacancy in the Office of Councilmember for the position presently held by Councilmember Tilley. Mayor Maguire opened the public comment. There being no public comment, Mayor Maguire turned the discussion back to the Council. The Council discussed the resolution. It was the consensus of the Council to have staff identify approaches on how best to fill the vacancy and discuss those options at the June 12, 2018 Special City Council workshop. Councilmember Hansen moved, Councilmember Fields seconded a motion to adopt a resolution declaration of vacancy in the Office of Council Member. Aye: 4 Nay: 0 LEGISLATIVE / INTERGOVERNMENTAL AFFAIRS UPDATE There was no legislative/intergovernmental affairs update. City Council Meeting Minutes June 5, 2018 11 page ADMINISTRATIVE AGENDA There were no administrative agenda items to be heard. VISITORS TO BE HEARD There were no visitors to be heard. ADJOURNMENT Councilmember Fields moved, Councilmember Hansen seconded a motion to adjourn the meeting at 7:36 p.m. Aye: 4 Nay: 0 _______ Date ______ Mayor _______ City Clerk Agenda Information Memo June 19, 2018 Eagan City Council Meeting CONSENT AGENDA B.Personnel Items ITEM 1. Action To Be Considered: Authorize the hiring of the following seasonal employees: Fendrich, Natalie K Assistant Recreation Leader Ferlita, Amanda K Assistant Recreation Leader Olson, Ryan P Assistant Recreation Leader Ryan, Jack I Assistant Recreation Leader Fillmore, Nicholas W Assistant Recreation Leader Gray, Samantha D Assistant Recreation Leader Moreno Ahumada, Daniela Assistant Recreation Leader Peifer, Kendal E Assistant Recreation Leader Schwartz, Carolyn A Assistant Recreation Leader Sheahan, Kathryn A Assistant Recreation Leader Skluzacek, Tanner J Assistant Recreation Leader Thompson, John M Assistant Recreation Leader Vergin, Derek D Assistant Recreation Leader Johnson, Jonathan L Building Attendant I Vergin, Jack A Building Attendant I Ellingson, Sarah E Building Attendant I Hoevet, Brianna L Building Attendant I Mattioli, Nicholas D Building Attendant I Hofstad, Izak L Cb Guest Relations Ikens, Bruce S Cb Lifeguard Scovil, Ryan J Cb Lifeguard Kemper, Joann F Landscape Crew Laborer Kemper, Claire J Landscape Crew Laborer Holm, Austin J Park Maintenance Worker Melville, Michael K Park Maintenance Worker Mills, Joseph M Park Maintenance Worker Powell, Charles C Park Maintenance Worker Brass, Connor C Park Maintenance Worker Latham, Jenna M Park Maintenance Worker Lopresto, Hannah M Planning Intern Eisenbart, Reese R Pool Attendant Poppler, Ellie M Pool Attendant Jackson, Darian M Preschool Instructor Edgar, Colette M Recreation Leader Sherek, Nickolas T Recreation Leader Woehler, Monica R Recreation Leader Burright, Nicholas D Recreation Leader Fillmore, Michael M Recreation Leader Marshall, Maxwell P Recreation Leader Mericle, Luke W Recreation Leader Brown, Collin Recreation Leader Buchert, Heather M Recreation Leader Kinny, Jason Recreation Leader Kugler, Greta L Recreation Leader Larsen, Megan M Recreation Leader Mckeown, Reid P Recreation Leader Parhar, Uma B Recreation Leader Pocquette, Anna M Recreation Leader Propson, Aaron M Recreation Leader Srikanth, Nikhil Recreation Leader Thompson, Evan A Recreation Leader Collette, Michelle C Recreation Program Assistant Keane, Kasey E Site Coordinator Ryan, Kayla L Site Coordinator Draper, Gretchen K Site Coordinator Fritz, Virginia C Site Coordinator Savage, Mariah L Site Coordinator Goetz, Samuel J Site Coordinator Oleary, Connor P Tennis Assistant Hake, Cameron M Tennis Assistant Davis, Cassady M Tennis Instructor Phung, Bao Han Tennis Instructor Kohn, Amy S Water Aerobics Instructor Wood, Natalie N Water Aerobics Instructor ITEM 2. Action To Be Considered: Accept the resignation of the seasonal employee, Emma Richard – Park Maintenance Worker. ITEM 3. Action To Be Considered: Accept the following Police Department promotions effective on July 1, 2018 of those yet to be named: o Promotion of a Police Officer to Sergeant, replacing Sergeant Brad Ramthun who retired. o Promotion of Police Officer to Sergeant, replacing a Sergeant who will be promoted to Lieutenant. o Promotion of a Sergeant to Lieutenant, replacing Lieutenant Fineran who will be promoted to Deputy Police Chief effective on July 1, 2018 o Promotion of Lieutenant Mike Fineran to Deputy Chief, effective July 30, 2018, replacing Roger New who was promoted to Police Chief. Facts: Upon the retirement/resignation of Police Chief Jim McDonald, the Eagan City Council appointed Deputy Police Chief, Roger New, to the position of Police Chief effective July 1, 2018. With this promotion, subsequent supervisor vacancies are occurring within the Police Department An internal selection and testing process was conducted by the Police Department to effectively promote from within the Eagan Police Department Upon completion of the promotional processes, those being promoted will be named on the July 17 City Council Agenda. ITEM 4. Action To Be Considered: Authorize the hiring of the Senior Code Enforcement Technician, to be named. Facts: This replaces the vacancy created by Mary Granley, Sr. Code Enforcement, who was recognized by the Council upon her retirement effective May 16, 2018. ITEM 5. Action To Be Considered: Authorize the hiring of Hannah LoPresto, Planning Intern. Facts: This position was approved in the 2018 budget ITEM 6. Action To Be Considered: Authorize the hiring of a full time Custodian at the Eagan Community Center, to be named. Facts: This replaces the vacancy created by Gary Royal, who was recognized by the Council upon his retirement effective May 31, 2018. ITEM 7. Action To Be Considered: Authorize the updated plan design changes within the Health Care Savings Plan (HCSP) for all non-union employees. Facts: The Health Care Savings Plan is scheduled to be reviewed every two years and updated by the City employees, per the Minnesota State Retirement System Any changes proposed by the employees are based on a simple majority vote within their assigned work group Upon resolution of the Eagan City Council, the Minnesota State Retirement System will review the changes to ensure the stipulations are in accordance with applicable MN Statute language. Attachment: (0) The Policy updates are available in the City Administrator’s Office. Agenda Information Memo June 19, 2018 Eagan City Council Meeting CONSENT AGENDA C. Ratify Check Registers Action To Be Considered: To ratify the check registers dated June 1 and 8, 2018 as presented. Attachments: (2) CC-1 Check register dated June 1, 2018 CC-2 Check register dated June 8, 2018 5/31/2018City of Eagan 16:02:21R55CKR2 LOGIS102V 1Page -Council Check Register by GL Check Register w GL Date & Summary 6/1/20185/28/2018 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 198465 5/30/2018 100506 CASH 1,900.00 CASH FOR CB - DRAWERS 278472 052318 9222.1040.55/30/2018 Cash Drawer - Aquatic Cascade Bay 3,500.00 CASH FOR CB - CHANGE 278472 052318 9222.1030.35/30/2018 Change Cash – Aquatic Cascade Bay 5,400.00 198466 6/1/2018 147198 ADVANCED ENGINEERING AND ENVIRONMENTAL 16,371.00 LEXDIF BOOSTER STATION REHAB 278494 57912 6133.6630 P12885/31/2018 Other Improvements Booster Station Maint/Repair 16,371.00 198467 6/1/2018 142400 AGASSIZ SEED & SUPPLY 99.00 LANDSCAPE MATERIALS 278680 INV125337 6501.62505/31/2018 Landscape Material & Supplies G/A - Water Quality 99.00 198468 6/1/2018 151329 ALL FURNITURE 324.18- CREDIT INVOICE 39375 278495 39375-CR 5045.63105/31/2018 Professional Services-General Temporary Office/Moving Expens 891.00 ALL FURNITURE, RENTAL FURNITUR 278496 39206 5045.66605/31/2018 Office Furnishings & Equipment Temporary Office/Moving Expens 566.82 198469 6/1/2018 100417 ANCOM COMMUNICATIONS INC 835.00 PORT RADIO 278497 78857 2401.66705/31/2018 Other Equipment Gen/Adm-Central Services 835.00 198470 6/1/2018 144673 ARCADE ELECTRIC 143.00 ELECTRICAL REPAIR 278498 9935 6827.65355/31/2018 Other Contractual Services Building Maintenance 143.00 198471 6/1/2018 102400 ATHLETICA, INC. 207.87 LATCHES FOR BOARDS 278692 408495 6603.62305/31/2018 Repair/Maintenance Supplies-Ge Building Repair & Maint. 207.87 198472 6/1/2018 115432 AUDIOVISUAL, INC. 18,183.00 RENEW SUPPORT AGRMNT 278499 88541772 9701.65695/31/2018 Maintenance Contracts PEG-eligible 5,511.00 TIED TO CIP EDITSHARE 278500 88542135 9701.66405/31/2018 Machinery/Equipment PEG-eligible 23,694.00 198473 6/1/2018 100015 BACHMANS INC 416.10 BRIDLE RIDGE PLANTS 278501 820506/50 3214.66305/31/2018 Other Improvements Landscape Planting-Park Sites 416.10 198474 6/1/2018 100487 BARR ENGINEERING CO 1,014.00 ENGINEERING SERVICES 278671 23191139.18-6 6541.6712 P12705/31/2018 Project - Engineering Capital Proj-Renew&Repl-cr1126 6-14/18 5/31/2018City of Eagan 16:02:21R55CKR2LOGIS102V 2Page -Council Check Register by GL Check Register w GL Date & Summary 6/1/20185/28/2018 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 198474 6/1/2018 100487 BARR ENGINEERING CO Continued... 1,037.50 ENGINEERING SERVICES 278671 23191139.18-6 6541.6712 P12715/31/2018 Project - Engineering Capital Proj-Renew&Repl-cr1126 2,004.34 ENGINEERING SERVICES 278671 23191139.18-6 6541.6712 P12715/31/2018 Project - Engineering Capital Proj-Renew&Repl-cr1126 1,631.50 ENGINEERING SERVICES 278671 23191139.18-6 6541.6712 P12695/31/2018 Project - Engineering Capital Proj-Renew&Repl-cr1126 5,687.34 198475 6/1/2018 100016 BAUER BUILT 255.16 UNIT 301 278502 180229974 9001.14155/31/2018 Inventory - Parts General Fund 223.44 UNIT 126 RO 471 278503 180229937 9001.14155/31/2018 Inventory - Parts General Fund 478.60 198476 6/1/2018 150424 BLURBERRYBUZZ BODY ART LLC 750.00 6/7/18 BIG RIG RALLY 278508 060718 3079.63205/31/2018 Instructors Special Events 750.00 198477 6/1/2018 100342 BROCK WHITE CO 321.89 LANDSCAPE MATERIALS 278679 12892004-00 6501.62505/31/2018 Landscape Material & Supplies G/A - Water Quality 321.89 198478 6/1/2018 151861 BUSCHER, KYLE 9.32 11031-OVPRMNT 4625 PENKWE WAY 278504 052218 9220.22505/31/2018 Escrow Deposits Public Utilities 9.32 198479 6/1/2018 147838 CALLYO 2009 CORP 840.00 10-21 VIDEO LICENSES 6 MOS 278580 #A101953 9695.64805/31/2018 Licenses, Permits and Taxes Dakota Co Drug Task Force 840.00 198480 6/1/2018 142837 CENTURYLINK (R) 995.24 JUN 2018 TELEPHONE 278581 1441505834 9695.63475/31/2018 Telephone Service & Line Charg Dakota Co Drug Task Force 995.24 198481 6/1/2018 151872 CERNY, MARY 20.42 11031-OVRPMNT 1895 SAPPHIRE PT 278505 052218 9220.22505/31/2018 Escrow Deposits Public Utilities 20.42 198482 6/1/2018 151299 CINTAS 22.98 FD RUGS 278506 4005988676 3313.65695/31/2018 Maintenance Contracts Fire Buildings 15.00 ECC RUGS 278507 4005988675 6827.65695/31/2018 Maintenance Contracts Building Maintenance 37.98 198483 6/1/2018 101745 CINTAS CORPORATION 5/31/2018City of Eagan 16:02:21R55CKR2LOGIS102V 3Page -Council Check Register by GL Check Register w GL Date & Summary 6/1/20185/28/2018 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 198483 6/1/2018 101745 CINTAS CORPORATION Continued... 57.23 SAFTEY SUPPLIES 278509 8403659485 6601.62225/31/2018 Medical/Rescue/Safety Supplies General/Administrative-Arena 57.23 198484 6/1/2018 100633 CNH ARCHITECTS 11,514.69 ARCH SVCS FOR PHASE II 278510 775 8278.67135/31/2018 Project - Outside Engineering P1278 2018 CMF improvements 11,514.69 198485 6/1/2018 142286 COMCAST 2.10 5/9/18-6/8/18 278511 877210508073668 5-05/01/18 6146.65355/31/2018 Other Contractual Services North Plant Building 2.10 198486 6/1/2018 142286 COMCAST 18.94 DIGITAL ADAPTERS-JUN 2018 278538 877210508005717 3-052018 0301.65695/31/2018 Maintenance Contracts IT-Gen & Admn 18.94 198487 6/1/2018 142286 COMCAST 8.42 COMCAST CABLE BILL-JUN 2018 278582 877210508005718 1-052018 1104.65695/31/2018 Maintenance Contracts Patrolling/Traffic 8.42 198488 6/1/2018 142286 COMCAST 290.07 COMCAST 5/29/18-6/28/18 278676 877210508043374 7-051918 6801.63475/31/2018 Telephone Service & Line Charg General & Administrative 290.07 198489 6/1/2018 142286 COMCAST 52.65 MONTHLY DUES 5/18/18-6/17/18 278691 877210508072454 1-050818 6603.63575/31/2018 Advertising/Publication Building Repair & Maint. 52.65 198490 6/1/2018 151866 CRUSE, ESTHER 13.55 11031-OVRPMNT 1475 BRIDGEVIEW 278512 052218 9220.22505/31/2018 Escrow Deposits Public Utilities 13.55 198491 6/1/2018 101839 DAK CTY CHIEFS OF POLICE ASSOCIATION 600.00 DAKOTA CHIEF'S DUES 3X 278583 2018 1101.64795/31/2018 Dues and Subscriptions General/Admn-Police 600.00 5/31/2018City of Eagan 16:02:21R55CKR2LOGIS102V 4Page -Council Check Register by GL Check Register w GL Date & Summary 6/1/20185/28/2018 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 198492 6/1/2018 100048 DAK CTY TECHNICAL COLLEGE Continued... 1,500.00 PATROL TRAINING 278513 274309 1104.64765/31/2018 Conferences/Meetings/Training Patrolling/Traffic 900.00 DETECTIVE TRAINING 278514 272530 1105.64765/31/2018 Conferences/Meetings/Training Investigation/Crime Prevention 2,400.00 198493 6/1/2018 100305 DAK CTY TREASURER AUDITOR 2,659.62 PORTABLE RADIO SUB. FEE POLICE 278584 00030360 1108.65695/31/2018 Maintenance Contracts Communications 2,169.69 PORTABLE RADIO SUB. FEE FIRE 278584 00030360 1221.65355/31/2018 Other Contractual Services Administration-Fire 4,829.31 198494 6/1/2018 130716 DAKOTA COUNTY PT & R 65,793.88 GALAXIE CLIFF PLAZA OUTLOT D 278521 10-28700-00-040 9337.66105/31/2018 Land and Land Improvements Community Investment 65,793.88 198495 6/1/2018 122425 DAVIS, JOHN 56.88 11031-OVRPMNT 1306 BERRY RIDGE 278515 052218 9220.22505/31/2018 Escrow Deposits Public Utilities 56.88 198496 6/1/2018 151734 DOWNTOWN SOUND 1,500.00 6/6/18 MARKETFEST 278516 060618 3061.63205/31/2018 Instructors Market Fest 1,500.00 198497 6/1/2018 101697 EAGAN CONVENTION & VISITORS BUREAU 75,528.19 LODGING TAX - MARCH 278522 0318 9001.22105/31/2018 Due to Convention Bureau General Fund 1,347.78-LODGING TAX - MARCH 278522 0318 6801.46215/31/2018 Building Rent General & Administrative 3.37-LODGING TAX - MARCH 278522 0318 6801.63475/31/2018 Telephone Service & Line Charg General & Administrative 20.00-LODGING TAX - MARCH 278522 0318 6801.63475/31/2018 Telephone Service & Line Charg General & Administrative 1,051.71-LODGING TAX - MARCH 278522 0318 9337.1386.15/31/2018 Due from ECVB Community Investment 414.96-LODGING TAX - MARCH 278522 0318 9337.4613.45/31/2018 Int on IR-ECVB Community Investment 72,690.37 198498 6/1/2018 142034 ELECTRIC PUMP 222.00 ALEXANDER SANITARY REPAIRS 278517 0062765-IN 6239.64325/31/2018 Utility System Repair-Labor Lift Station Maintenanc/Repair 621.95 PUMP FOR PR STATIONS 278663 0062825-IN 6152.62405/31/2018 Small Tools PRS Inspection/Maint/Repair 9,217.00 OAK CLIFF REPAIRS 278664 0062826-IN 6439.64325/31/2018 Utility System Repair-Labor Lift Station Maintenanc/Repair 960.00 STORM REPAIRS 278665 0062827-IN 6439.64325/31/2018 Utility System Repair-Labor Lift Station Maintenanc/Repair 5,329.02 WOODLANDS REPAIRS 278666 0062821-IN 6439.64325/31/2018 Utility System Repair-Labor Lift Station Maintenanc/Repair 16,349.97 198499 6/1/2018 151785 EVERBRIDGE INC. 4,000.00 YEAR ONE NIXLE EXP 278518 M37667-050718 0901.65355/31/2018 Other Contractual Services Gen & Admin-Communications 5/31/2018City of Eagan 16:02:21R55CKR2LOGIS102V 5Page -Council Check Register by GL Check Register w GL Date & Summary 6/1/20185/28/2018 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 198499 6/1/2018 151785 EVERBRIDGE INC.Continued... 4,000.00 198500 6/1/2018 143971 FLEETPRIDE 193.89 UNIT 120 278519 94236746 9001.14155/31/2018 Inventory - Parts General Fund 193.89 198501 6/1/2018 151868 FREDRICKSON, CURTIS 11.51 11031-OVRPMNT 4719 WILDWOOD ST 278520 052218 9220.22505/31/2018 Escrow Deposits Public Utilities 11.51 198502 6/1/2018 101684 FUTHEY, MARY 66.49 MILEAGE REIMBURSE APR-MAY 278523 052218 0501.63535/31/2018 Personal Auto/Parking General & Admn-Finance 66.49 198503 6/1/2018 151877 GALLARDO, EDWARD DANIEL 200.00 18-BV-1063 RETURN 278585 052518 9695.28655/31/2018 Pending Forfeitures Dakota Co Drug Task Force 200.00 198504 6/1/2018 147955 GALLS LLC 194.90 PATROL CLOTHING 278524 009904546 1104.62245/31/2018 Clothing/Personal Equipment Patrolling/Traffic 232.00 DETECTIVE UNIFORM BOOTS 278525 009899821 1105.62245/31/2018 Clothing/Personal Equipment Investigation/Crime Prevention 174.00 PATROL BOOTS 278526 009895832 1104.62245/31/2018 Clothing/Personal Equipment Patrolling/Traffic 729.93-ORIGINAL ISSUE OFFICER 278527 009887406 1104.62245/31/2018 Clothing/Personal Equipment Patrolling/Traffic 35.89 PATROL EQUIPMENT 278528 009886480 1104.62245/31/2018 Clothing/Personal Equipment Patrolling/Traffic 149.00 PATROL BOOT 278529 009884966 1104.62245/31/2018 Clothing/Personal Equipment Patrolling/Traffic 169.68 PATROL EQUIPMENT 278530 009867108 1104.62245/31/2018 Clothing/Personal Equipment Patrolling/Traffic 64.00 DETECTIVE UNIFORM 278531 009940681 1105.62245/31/2018 Clothing/Personal Equipment Investigation/Crime Prevention 168.00 PATROL BOOTS 278532 009939696 1104.62245/31/2018 Clothing/Personal Equipment Patrolling/Traffic 99.98 SPECIALITY UNIT PANTS 278533 009925003 1104.62245/31/2018 Clothing/Personal Equipment Patrolling/Traffic 67.50 MFF EQUIPMENT 278534 009921541 1104.62245/31/2018 Clothing/Personal Equipment Patrolling/Traffic 625.02 198505 6/1/2018 151859 GERHART, JON 33.32 11031-OVRPMNT 4296 EAGLE CREST 278535 052218 9220.22505/31/2018 Escrow Deposits Public Utilities 33.32 198506 6/1/2018 100465 GERTEN GREENHOUSES 351.80 BEDDING MIX 278536 6820 /30 3217.62505/31/2018 Landscape Material & Supplies Landscape Mtn-Non-park sites 171.00 CB PLANTS 278537 24847 /6 3215.66305/31/2018 Other Improvements Landscape Planting-Non-park 1,202.25 ADD SITE PLANTS-BRIDLE RIDGE 278539 25100 /6 3214.66305/31/2018 Other Improvements Landscape Planting-Park Sites 5/31/2018City of Eagan 16:02:21R55CKR2LOGIS102V 6Page -Council Check Register by GL Check Register w GL Date & Summary 6/1/20185/28/2018 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 198506 6/1/2018 100465 GERTEN GREENHOUSES Continued... 37.50-RETURN OF ADD PLANTS-BRIDLE 278540 25128 /6 3214.66305/31/2018 Other Improvements Landscape Planting-Park Sites 5,885.52 COMMUNITY CENTER ANNUALS 278541 7298 /30 3215.66305/31/2018 Other Improvements Landscape Planting-Non-park 1,027.48 NTP ANNUALS 278542 7300 /30 3215.66305/31/2018 Other Improvements Landscape Planting-Non-park 12.48 BRIDLE RIDGE 278543 5035 /7 3216.62505/31/2018 Landscape Material & Supplies Landscape Mtn-Park sites 49.90 BRIDLE RIDGE 278544 5021 /7 3216.62505/31/2018 Landscape Material & Supplies Landscape Mtn-Park sites 19.95 BRIDLE RIDGE 278545 5014 /7 3216.62505/31/2018 Landscape Material & Supplies Landscape Mtn-Park sites 57.00 SLOW RELEASE FERT FOR CB 278546 1365 /12 3206.62445/31/2018 Chemicals & Chemical Products Chemical Appl-Plant Health Mgt 27.48 FIRE 2 ST CLOUD GRANITE 278547 5068 /7 3217.62505/31/2018 Landscape Material & Supplies Landscape Mtn-Non-park sites 49.95 RIVER ROCK 278548 4921 /7 3217.62505/31/2018 Landscape Material & Supplies Landscape Mtn-Non-park sites 49.95 RIVER ROCK 278549 5069 /7 3217.62505/31/2018 Landscape Material & Supplies Landscape Mtn-Non-park sites 5,895.00 SPLASHPAD SITTING WALL 278550 132906/6 2861.67595/31/2018 General Landscaping/Furnishing Central Park 525.00 ANNUAL PLANTS 278551 7119 /W 6716.65635/31/2018 Landscaping General Administration 7.38 LANDSCAPE MATERIALS 278673 5008 /7 6534.62505/31/2018 Landscape Material & Supplies Basin Mgmt-BMP Mtn 69.95 LANDSCAPE MATERIALS 278678 1417 /12 6534.62505/31/2018 Landscape Material & Supplies Basin Mgmt-BMP Mtn 15,364.59 198507 6/1/2018 151874 GILLOTH, JAMES 9.02 11031-OVRPMNT 1977 SAFARI TR 278552 052218 9220.22505/31/2018 Escrow Deposits Public Utilities 9.02 198508 6/1/2018 143013 GLOBAL CLOSING AND TITLE SERVICES 12.37 11031-OVRPMNT 1179 KITTIWAKE C 278553 052218 9220.22505/31/2018 Escrow Deposits Public Utilities 12.37 198509 6/1/2018 101372 GLOBAL SPECIALTY CONTRACTORS 104,846.80 SKATEPARK CIP 278563 218204-1 2850.67605/31/2018 Play Equipment HUD Athletic Site 104,846.80 198510 6/1/2018 100085 HARDWARE HANK 40.50 CHAINSAW REPAIR 278554 1761578 2272.62315/31/2018 Mobile Equipment Repair Parts Tree Trimming 1.99 EQUIP PARTS 278555 1759058 3127.62315/31/2018 Mobile Equipment Repair Parts Equipment Maintenance/Repair 85.11 FUEL/OIL 278556 1759383 3127.62355/31/2018 Fuel, Lubricants, Additives Equipment Maintenance/Repair 4.99 ICE INSTALL PRODUCT 278557 1761292 6604.62205/31/2018 Operating Supplies - General Ice Maintenance 26.86 FIELD SUPPLIES 278672 1761331 6501.62205/31/2018 Operating Supplies - General G/A - Water Quality 159.45 198511 6/1/2018 121622 HASTINGS, CITY OF 7,191.65 GIPSON 4/2-4/29/18 278586 201805179722 9695.63105/31/2018 Professional Services-General Dakota Co Drug Task Force 7,191.65 5/31/2018City of Eagan 16:02:21R55CKR2LOGIS102V 7Page -Council Check Register by GL Check Register w GL Date & Summary 6/1/20185/28/2018 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 198512 6/1/2018 100267 HAYES ELECTRIC Continued... 390.04 BLDG REPAIR PARTS 278558 4284 3106.62335/31/2018 Building Repair Supplies Structure Care & Maintenance 736.00 BLDG REPAIR LABOR 278558 4284 3106.64275/31/2018 Building Operations/Repair-Lab Structure Care & Maintenance 1,468.00 BLDG IMPROVEMENTS 278559 4285 3106.66205/31/2018 Buildings Structure Care & Maintenance 2,594.04 198513 6/1/2018 151854 HC REVOLUTIONS INC 38.72 11031-OVRPMNT 1613 RAINDROP DR 278560 052218 9220.22505/31/2018 Escrow Deposits Public Utilities 38.72 198514 6/1/2018 100082 HEALTHPARTNERS 1,658.70 DENTAL ADMIN FEES - JUNE 2018 278564 81148594 9594.61615/31/2018 Dental self-insurance admin fe Dental Self-insurance 1,658.70 198515 6/1/2018 151212 HENK, WILLIAM 81.75 MILEAGE 5/23/18 ROCHESTER 278565 052318 0720.63535/31/2018 Personal Auto/Parking General Admin-Planning & Zonin 81.75 198516 6/1/2018 113415 HITESMAN & ASSOCIATES, P.A. 1,125.00 OUTSIDE LEGAL CONSULT 278561 25529 0603.63115/31/2018 Legal Outside Legal Counsel 1,125.00 198517 6/1/2018 100627 HOME DEPOT CREDIT SERVICES 17.95 SUPPLIES 278681 9093537 6603.62235/31/2018 Building/Cleaning Supplies Building Repair & Maint. 39.88 SUPPLIES 278682 7592697 6606.62205/31/2018 Operating Supplies - General Ice Show 25.94 TOOLS 278682 7592697 6720.62405/31/2018 Small Tools Pool Attendant 5.22 TOOLS 278683 1093379 1104.62205/31/2018 Operating Supplies - General Patrolling/Traffic 21.23 PARTICLEBOARD 278684 12323 1104.62205/31/2018 Operating Supplies - General Patrolling/Traffic 21.36 FORENSICS ROOM 278685 560112 1105.62205/31/2018 Operating Supplies - General Investigation/Crime Prevention 42.82 DOORBELL FOR RECEPTION 278686 8093762 1107.62125/31/2018 Office Small Equipment Support Services 40.64 SPEED TRAILER & SQUADS 278687 4592019 1104.62205/31/2018 Operating Supplies - General Patrolling/Traffic 67.76 SUPPLIES 278688 3013120-042518 3313.62335/31/2018 Building Repair Supplies Fire Buildings 3.25 SUPPLIES 278688 3013120-042518 6827.62415/31/2018 Shop Materials Building Maintenance 39.16 SUPPLIES 278688 3013120-042518 6827.62335/31/2018 Building Repair Supplies Building Maintenance 325.21 198518 6/1/2018 101708 HONSA LIGHTING SALES & SVC. INC. 248.79 BULB RECYCLING 278562 84496 3313.65395/31/2018 Waste Removal/Sanitation Servi Fire Buildings 248.79 198519 6/1/2018 100089 HOSE CONVEYORS INC 5/31/2018City of Eagan 16:02:21R55CKR2LOGIS102V 8Page -Council Check Register by GL Check Register w GL Date & Summary 6/1/20185/28/2018 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 198519 6/1/2018 100089 HOSE CONVEYORS INC Continued... 17.11 SEWER JETTING 278566 00074154 6232.62315/31/2018 Mobile Equipment Repair Parts Equipment Maintenance/Repair 17.11 198520 6/1/2018 148985 HP INC. 102.00 BROKEN MONITOR 278677 59918013 6801.66605/31/2018 Office Furnishings & Equipment General & Administrative 102.00 198521 6/1/2018 149612 INTEGRATED LOSS CONTROL INC. 1,341.00 ILC FORKLIFT TRAINING (MAINT)278567 12358 1001.64755/31/2018 Miscellaneous General/Admn-Human Resources 1,341.00 198522 6/1/2018 151862 JACKMAN, JOYCE 12.88 11031-OVRPMNT 1292 DEERCLIFF L 278568 052218 9220.22505/31/2018 Escrow Deposits Public Utilities 12.88 198523 6/1/2018 151878 JACKSON, BRITTANY 1,620.50 16-BV-6381 RETURN 278587 052918 9695.28655/31/2018 Pending Forfeitures Dakota Co Drug Task Force 1,620.50 198524 6/1/2018 151865 JHA, CHANDRASEKH 23.62 11031-3551 WIDGEON WAY 278569 052218 9220.22505/31/2018 Escrow Deposits Public Utilities 23.62 198525 6/1/2018 100378 JOHNSON FIRE & SAFETY INC, J N 107.85 FIRE EXTINGUISHER 278570 SOI.147907 3314.65695/31/2018 Maintenance Contracts Central Maintenance 107.85 198526 6/1/2018 151853 JOHNSON, DIANE 79.79 11031-OVRPMNT 4774 BURR OAK ST 278571 052218 9220.22505/31/2018 Escrow Deposits Public Utilities 79.79 198527 6/1/2018 140758 KENDELL DOORS & HARDWARE INC. 104.00 DOOR PARTS 278572 S1060210 6719.62335/31/2018 Building Repair Supplies Building Maintenance 104.00 198528 6/1/2018 150893 KLEIN UNDERGROUND LLC 1,944.55 PAVEMENT REPAIRS 278667 76173 6160.64295/31/2018 Street Repair-Labor Main Maintenance/Repair 1,944.55 198529 6/1/2018 100662 LAW ENFORCEMENT LABOR 5/31/2018City of Eagan 16:02:21R55CKR2LOGIS102V 9Page -Council Check Register by GL Check Register w GL Date & Summary 6/1/20185/28/2018 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 198529 6/1/2018 100662 LAW ENFORCEMENT LABOR Continued... 3,219.71 JUNE 2018 UNION DUES 278477 OFFICERS/SRGS 5/26/18 9592.20265/31/2018 Ded Pay - Pol Off Unio Benefit Accrual 3,219.71 198530 6/1/2018 151860 LIBRIE, CHRISTINA 8.82 11031-OVRPMNT 4220 BRADDOCK TR 278573 052218 9220.22505/31/2018 Escrow Deposits Public Utilities 8.82 198531 6/1/2018 149502 LINCOLN GROUP INC, THE 2,305.28 REFUND REMAINING ESCROW 278576 052318 0720.4095 J03745/31/2018 Conditional Use/Special Use General Admin-Planning & Zonin 2,305.28 198532 6/1/2018 100111 LOGIS 2,227.00 CJDN FEES LOGIS 278574 45237 1104.63495/31/2018 Teleprocessing Equipment Patrolling/Traffic 2,227.00 198533 6/1/2018 100116 MACQUEEN EQUIP 119.21 UNIT 226 278575 P12672 9001.14155/31/2018 Inventory - Parts General Fund 119.21 198534 6/1/2018 139121 MARCO INC. 3,791.05 COPIERS 278577 22664229 0301.65695/31/2018 Maintenance Contracts IT-Gen & Admn 416.55 COPIERS 278577 22664229 6101.65695/31/2018 Maintenance Contracts Water -Administration 62.24 COPIERS 278577 22664229 6501.65695/31/2018 Maintenance Contracts G/A - Water Quality 65.59 COPIERS 278577 22664229 6601.65695/31/2018 Maintenance Contracts General/Administrative-Arena 452.46 COPIERS 278577 22664229 6801.65695/31/2018 Maintenance Contracts General & Administrative 2,838.61 COPIERS 278578 22664228 0301.65695/31/2018 Maintenance Contracts IT-Gen & Admn 311.90 COPIERS 278578 22664228 6101.65695/31/2018 Maintenance Contracts Water -Administration 46.61 COPIERS 278578 22664228 6501.65695/31/2018 Maintenance Contracts G/A - Water Quality 49.11 COPIERS 278578 22664228 6601.65695/31/2018 Maintenance Contracts General/Administrative-Arena 338.78 COPIERS 278578 22664228 6801.65695/31/2018 Maintenance Contracts General & Administrative 8,372.90 198535 6/1/2018 100571 MENARDS-APPLE VALLEY 55.88 MAILBOX REPAIRS 278579 39721 2271.62565/31/2018 Snow Removal/Ice Control Suppl Boulevard/Ditch Mtn 55.88 198536 6/1/2018 100710 METRO COUNCIL ENVIRONMENTAL SVCS 440,841.29 WASTE WATER SERVICE - JUNE 18 278588 0001082930 6201.65755/31/2018 MCES Disposal Charges San Sewer-Administration 440,841.29 5/31/2018City of Eagan 16:02:21R55CKR2LOGIS102V 10Page -Council Check Register by GL Check Register w GL Date & Summary 6/1/20185/28/2018 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 198536 6/1/2018 100710 METRO COUNCIL ENVIRONMENTAL SVCS Continued... 198537 6/1/2018 100685 METRO SALES INC (R) 390.68 COPIER USE 2/18-5/17/18 278589 INV1079840 9695.62105/31/2018 Office Supplies Dakota Co Drug Task Force 390.68 198538 6/1/2018 100034 MIDWEST COCA COLA 150.00-CONCESSION RESALE-POP 278590 3605205824 6713.68555/31/2018 Merchandise for Resale Concessions 3,136.56 CONCESSION RESALE-POP 278591 3605205823 6713.68555/31/2018 Merchandise for Resale Concessions 2,986.56 198539 6/1/2018 123677 MILLER TREE SERVICE 260.00 EAB STUMP REMOVAL 278592 052418 2272.64295/31/2018 Street Repair-Labor Tree Trimming 260.00 198540 6/1/2018 151436 MILLIGAN, ALAN MILLIGAN OR NICOLE MARY 500.00 FEE FOR PUBLIC ART PROPOSAL 278675 052418 3095.65355/31/2018 Other Contractual Services Art House MRAC Grant 500.00 198541 6/1/2018 102753 MINNCOR INDUSTRIES 450.00 PARKING PERMITS 278593 SOI-069788 2201.62205/31/2018 Operating Supplies - General Gen/Adm-Streets 450.00 198542 6/1/2018 151870 MINNESOTA TITLE 31.66 11031-OVRPMNT 4666 STONECLIFFE 278594 052218 9220.22505/31/2018 Escrow Deposits Public Utilities 31.66 198543 6/1/2018 100664 MN CHILD SUPPORT 609.59 PAYROLL ENDING 5/26/18 278473 GARNISHMENT 5/26/18 9592.20305/31/2018 Ded Pay - Garnishments Benefit Accrual 354.86 PAYROLL ENDING 5/26/18 278474 GARNISHMENT 5/26/18-1 9592.20305/31/2018 Ded Pay - Garnishments Benefit Accrual 230.73 PAYROLL ENDING 5/26/18 278475 GARNISHMENT 5/26/18-2 9592.20305/31/2018 Ded Pay - Garnishments Benefit Accrual 27.22 PAYROLL ENDING 5/26/18 278476 GARNISHMENT 5/26/18-3 9592.20305/31/2018 Ded Pay - Garnishments Benefit Accrual 1,222.40 198544 6/1/2018 142490 MN DEPT OF PUBLIC SAFETY (R) 20.75 18-LA-375 TITLE 278598 053018 9695.65895/31/2018 Forfeiture Expenditures Dakota Co Drug Task Force 20.75 5/31/2018City of Eagan 16:02:21R55CKR2LOGIS102V 11Page -Council Check Register by GL Check Register w GL Date & Summary 6/1/20185/28/2018 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 198544 6/1/2018 142490 MN DEPT OF PUBLIC SAFETY (R)Continued... 198545 6/1/2018 149402 MN MECHANICAL SOLUTIONS INC. 26,218.25 WELL 22 - CONST 278669 012918 6148.6712 P11865/31/2018 Project - Engineering North Well Field 26,218.25 198546 6/1/2018 100663 MN TEAMSTERS 320 1,423.65 JUNE 2018 UNION DUES 278478 CLERICAL 5/26/18 9592.20295/31/2018 Ded Pay - Clerical Union Dues Benefit Accrual 2,993.05 JUNE 2018 UNION DUES 278479 PUB WKS MAINT 5/26/18 9592.20275/31/2018 Ded Pay - Pub Wks Union Dues Benefit Accrual 4,416.70 198547 6/1/2018 143252 MOSS & BARNETT 1,646.50 REMAINING LEGAL ON NEW FRANCHI 278599 688737 9703.63115/31/2018 Legal Outside Projects 1,646.50 198548 6/1/2018 100146 MTI DISTR CO 620.61 IRRIGATION REPAIR PARTS 278595 1165167-00 3117.62345/31/2018 Field/Other Equipment Repair Irrigation System Mtn/Install 156.78 IRRIGATION REPAIR PARTS 278596 1164810-00 3117.62345/31/2018 Field/Other Equipment Repair Irrigation System Mtn/Install 777.39 198549 6/1/2018 125742 NATIONAL DRIVE 2.00 PAYROLL ENDING 5/26/18 278480 052618 9592.20375/31/2018 Ded Payable-Teamsters DRIVE Benefit Accrual 2.00 198550 6/1/2018 101324 NORTHLAND BUSINESS SYSTEMS 90.00 PATROL RECORDER PARTS 278597 IN81830 1104.62325/31/2018 Small Equipment Repair Parts Patrolling/Traffic 90.00 198551 6/1/2018 122435 OFFICE DEPOT (R) 5.20 6 FT RJ-22 MODULAR BLACK 278600 137972529001 9695.62105/31/2018 Office Supplies Dakota Co Drug Task Force 178.39 TISSUE TOWEL SPOON BINDER ETC 278601 137972320001 9695.62105/31/2018 Office Supplies Dakota Co Drug Task Force 183.59 198552 6/1/2018 108599 OFFICE DEPOT, INC. 4.98 OFFICE SUPPLIES 278602 139581887001 0201.62105/31/2018 Office Supplies General & Admn-Admn 41.97 COPY PAPER 278602 139581887001 1221.62105/31/2018 Office Supplies Administration-Fire 7.80 OFFICE SUPPLIES 278602 139581887001 3001.62105/31/2018 Office Supplies General/Admn-Recreation 163.68 COPY PAPER 278602 139581887001 3001.62105/31/2018 Office Supplies General/Admn-Recreation 381.93 COPY PAPER 278602 139581887001 0501.62105/31/2018 Office Supplies General & Admn-Finance 5/31/2018City of Eagan 16:02:21R55CKR2LOGIS102V 12Page -Council Check Register by GL Check Register w GL Date & Summary 6/1/20185/28/2018 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 198552 6/1/2018 108599 OFFICE DEPOT, INC.Continued... 28.53 OFFICE SUPPLIES 278603 140226699001 1001.62105/31/2018 Office Supplies General/Admn-Human Resources 58.26 ELECTION SUPPLIES 278603 140226699001 0401.62255/31/2018 Election Supplies General & Admn-City Clerk 687.15 198553 6/1/2018 109423 OFFICE TEAM 975.60 TEMP CLERICAL 5-11-18 278604 50923252 0401.65615/31/2018 Temporary Help-Labor/Clerical General & Admn-City Clerk 975.60 198554 6/1/2018 145845 O'LAUGHLIN, JOHN (R) 350.00 MAY 2018 CLEANING 278605 053118 9695.62335/31/2018 Building Repair Supplies Dakota Co Drug Task Force 350.00 198555 6/1/2018 144492 OSBERG, DAVE 83.82 MILEAGE - MARCH/APRIL 278606 042718 0201.63535/31/2018 Personal Auto/Parking General & Admn-Admn 83.82 198556 6/1/2018 102381 PARK SUPPLY, INC. 126.48 PLUMBING PARTS 278690 230273300 6719.62305/31/2018 Repair/Maintenance Supplies-Ge Building Maintenance 126.48 198557 6/1/2018 100302 PETTY CASH-PARK & REC 25.81 SUPPLIES 278613 082217 3059.62275/31/2018 Recreation Equipment/Supplies Summer in the Park 18.95 SUPPLIES 278613 082217 3057.62205/31/2018 Operating Supplies - General Preschool Programs 35.19 SUPPLIES 278613 082217 3057.62275/31/2018 Recreation Equipment/Supplies Preschool Programs 79.95 198558 6/1/2018 100284 PETTY CASH-POLICE 88.00 SQUAD LIC. TABS, PETTY CASH 278614 052218 1104.62245/31/2018 Clothing/Personal Equipment Patrolling/Traffic 88.00 198559 6/1/2018 148155 PRO HEADSETS LLC 368.95 HEADSET FOR REBECCA 278668 102208 6101.62125/31/2018 Office Small Equipment Water -Administration 368.95 198560 6/1/2018 151855 PULTE HOMES OF MINNESOTA LLC 38.13 11031-OVRPMNT 520 AIDAN COVE 278607 052218 9220.22505/31/2018 Escrow Deposits Public Utilities 38.13 198561 6/1/2018 138259 QUALITY PROPANE INC 73.14 PROPANE FOR FORKLIFT 278608 I010303 6232.62355/31/2018 Fuel, Lubricants, Additives Equipment Maintenance/Repair 5/31/2018City of Eagan 16:02:21R55CKR2LOGIS102V 13Page -Council Check Register by GL Check Register w GL Date & Summary 6/1/20185/28/2018 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 198561 6/1/2018 138259 QUALITY PROPANE INC Continued... 73.14 198562 6/1/2018 143557 RANDSTAD (R) 1,426.12 EVID TECH 5/6-5/12/18 278615 R22980447 9695.65615/31/2018 Temporary Help-Labor/Clerical Dakota Co Drug Task Force 1,137.29 EVID TECH 5/13-5/19/18 278616 R23012251 9695.65615/31/2018 Temporary Help-Labor/Clerical Dakota Co Drug Task Force 2,563.41 198563 6/1/2018 100169 RATWIK ROSZAK ETAL 3,656.40 OUTSIDE LEGAL CONSULT 278609 62282 0603.63115/31/2018 Legal Outside Legal Counsel 3,656.40 198564 6/1/2018 151869 ROBINSON, S 17.70 11031-OVRPMNT 1476 ENGLERT RD 278610 052218 9220.22505/31/2018 Escrow Deposits Public Utilities 17.70 198565 6/1/2018 144714 ROCK HARD LANDSCAPE SUPPLY 2,100.00 HDWD MULCH FOR ECC 278611 59942 3205.62505/31/2018 Landscape Material & Supplies Mulching 125.00 PULVERIZED DIRT 278617 60230 3216.62505/31/2018 Landscape Material & Supplies Landscape Mtn-Park sites 2,225.00 198566 6/1/2018 151873 SANDS, TRINITY 19.76 11031-OVRPMNT 4156 MEADOWLARK 278612 052218 9220.22505/31/2018 Escrow Deposits Public Utilities 19.76 198567 6/1/2018 102772 SECURITY CONTROL SYSTEMS, INC. 64.13 MONITORING FEES 5/26-8/26/18 278689 40586 6716.64275/31/2018 Building Operations/Repair-Lab General Administration 64.13 198568 6/1/2018 140064 SENTRY SYSTEMS INC. 63.50 JUN 2018 ALARM MONITORING 278618 10664239 9695.65405/31/2018 Alarm Monitoring Srv (DCDTF)Dakota Co Drug Task Force 63.50 198569 6/1/2018 149647 SHETLER SI INC 97.88 SECURITY OFFICER 278620 1017561 6801.65355/31/2018 Other Contractual Services General & Administrative 97.88 198570 6/1/2018 100193 SIGNATURE CONCEPTS 621.56 EMPLOYEE UNIFORMS 278693 916791 6716.62245/31/2018 Clothing/Personal Equipment General Administration 621.56 5/31/2018City of Eagan 16:02:21R55CKR2LOGIS102V 14Page -Council Check Register by GL Check Register w GL Date & Summary 6/1/20185/28/2018 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 198571 6/1/2018 151184 SIMPLIFILE Continued... 98.00 COUNTY RECORDING FEE 278622 MNTXJK-05192018 9001.22455/31/2018 Escrow - Private Development F General Fund 49.00 COUNTRY RECORDING 278623 MNTXJK-05252018 9001.22455/31/2018 Escrow - Private Development F General Fund 147.00 198572 6/1/2018 108338 SL-SERCO 2,707.44 APRIL METER READINGS 278619 11076319C 6201.63105/31/2018 Professional Services-General San Sewer-Administration 2,707.44 APRIL METER READINGS 278619 11076319C 6162.63105/31/2018 Professional Services-General Meter Reading 5,414.88 198573 6/1/2018 151416 SMART DELIVERY SERVICE INC 206.40 INTEROFFICE MAIL 5-15-18 278621 62109 0401.65355/31/2018 Other Contractual Services General & Admn-City Clerk 206.40 198574 6/1/2018 133849 SPADE, LESLEY 18.88 SUPPLIES FROM CUB 278624 061318 3057.62275/31/2018 Recreation Equipment/Supplies Preschool Programs 18.88 198575 6/1/2018 102392 SPARTAN PROMOTIONAL GROUP, INC. 166.48 MARKET FEST A FRAMES 278625 568001 3061.62275/31/2018 Recreation Equipment/Supplies Market Fest 164.05 MARKET FEST STAFF SHIRTS 278626 563350 3061.62245/31/2018 Clothing/Personal Equipment Market Fest 330.53 198576 6/1/2018 150561 SPRINT AQUATICS 520.00 CLASS/CAMPS SUPPLIES 278627 144489A 6725.62205/31/2018 Operating Supplies - General Classes/Camps 395.60 MERCH RESALE 278627 144489A 6714.68555/31/2018 Merchandise for Resale Merchandise Sales 915.60 198577 6/1/2018 100469 SRF CONSULTING GROUP INC 745.47 PROF SERVICES CONT 17-17 P1281 278628 10775.02-1 9001.2245 J03015/31/2018 Escrow - Private Development F General Fund 745.47 198578 6/1/2018 117349 STAR (SERVING THE AMERICAN RINKS) 275.00 ANNUAL DUES 6/15/18-6/14/19 278629 7486 6601.64795/31/2018 Dues and Subscriptions General/Administrative-Arena 275.00 198579 6/1/2018 129171 STATE OF MN DEPT OF PUBLIC SAFETY 100.00 EPCRA ANNUAL FEE 278640 2017-NTP 6147.64805/31/2018 Licenses, Permits and Taxes North Plant Production 100.00 EPCRA ANNUAL FEE 278641 2017-STP 6155.64805/31/2018 Licenses, Permits and Taxes South Plant Production 200.00 5/31/2018City of Eagan 16:02:21R55CKR2LOGIS102V 15Page -Council Check Register by GL Check Register w GL Date & Summary 6/1/20185/28/2018 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 198580 6/1/2018 151864 STEINER, LACEY Continued... 74.85 11031-OVRPMNT 3825 HEATHER DR 278642 052218 9220.22505/31/2018 Escrow Deposits Public Utilities 74.85 198581 6/1/2018 151856 STELTEN, RANDY 17.84 11031-OVRPMNT 1380 BRAUN CT 278643 052218 9220.22505/31/2018 Escrow Deposits Public Utilities 17.84 198582 6/1/2018 138159 STONEAGE POOLS LLC 846.81 POOL REPAIR SUPPLIES 278644 052318 6720.62365/31/2018 Pool Repair Supplies Pool Attendant 3,990.00 LABOR REPAIR SUPPLIES 278644 052318 6720.64245/31/2018 Pool Repair/Labor Pool Attendant 4,836.81 198583 6/1/2018 151851 SYSCO-MINNESOTA INC 1,937.19 CLEANING SUPPLIES 278649 147865381 6719.62235/31/2018 Building/Cleaning Supplies Building Maintenance 6,062.26 ICE CREAM/PRETZELS/HOT DOGS 278649 147865381 6713.68555/31/2018 Merchandise for Resale Concessions 7,999.45 198584 6/1/2018 151871 TITLESMART INC. 32.37 11031-OVRPMNT 4761 OAK CLIFF D 278645 052218 9220.22505/31/2018 Escrow Deposits Public Utilities 32.37 198585 6/1/2018 100543 TOTAL CONTROL SYSTEMS INC 1,060.20 SCADA WORK 278646 8327 6155.64325/31/2018 Utility System Repair-Labor South Plant Production 1,060.20 198586 6/1/2018 138485 TOWMASTER 680.00 TRUCK 306 TOOL BOX 278647 403896 3222.62315/31/2018 Mobile Equipment Repair Parts Equipment Mtn 680.00 198587 6/1/2018 142029 TRI TECH DISPENSING INC. 205.00 ICE MACHINE REPAIR 278648 55421 6827.65355/31/2018 Other Contractual Services Building Maintenance 205.00 198588 6/1/2018 100228 TWIN CITY GARAGE DOOR CO 148.00 GARAGE DOOR REPAIR 278650 506058 3314.65355/31/2018 Other Contractual Services Central Maintenance 148.00 198589 6/1/2018 115307 ULINE (R) 1,001.50 3M8511 DUST RESPIRATOR 278651 97500906 9698.62205/31/2018 Operating Supplies - General DCDTF HIDTA 418.87 GLOVES, BAGS 278652 97490404 9695.62205/31/2018 Operating Supplies - General Dakota Co Drug Task Force 5/31/2018City of Eagan 16:02:21R55CKR2LOGIS102V 16Page -Council Check Register by GL Check Register w GL Date & Summary 6/1/20185/28/2018 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 198589 6/1/2018 115307 ULINE (R)Continued... 1,420.37 198590 6/1/2018 120163 ULINE INC. 1,140.00 COLD STORAGE RACKING 278670 97358790 6146.66405/31/2018 Machinery/Equipment North Plant Building 1,140.00 198591 6/1/2018 100236 VAN PAPER 271.35 BLDG CLEANING SUPPLIES 278653 463094-00 3106.62235/31/2018 Building/Cleaning Supplies Structure Care & Maintenance 581.36 BLDG CLEANING SUPPLIES 278654 462359-00 3106.62235/31/2018 Building/Cleaning Supplies Structure Care & Maintenance 852.71 198592 6/1/2018 135854 VIRCO INC. 197.41 HAND TRUCK 278674 91808544 6801.62205/31/2018 Operating Supplies - General General & Administrative 197.41 198593 6/1/2018 114534 VISTAR CORPORATION 258.40 CANDY 278658 51849314 6629.68555/31/2018 Merchandise for Resale Vending 159.64 CHIPS/POP/CANDY/MUFFINS 278659 51791279 6805.68555/31/2018 Merchandise for Resale Birthday Parties 69.86 CHIPS/POP/CANDY/MUFFINS 278659 51791279 6831.68555/31/2018 Merchandise for Resale Food and Beverage 162.86 CHIPS/POP/CANDY/MUFFINS 278659 51791279 6806.68555/31/2018 Merchandise for Resale Concessions 650.76 198594 6/1/2018 100706 WAL MART 15.98 PROPANE 278482 000207 1101.62105/31/2018 Office Supplies General/Admn-Police 26.39 SUPPLIES 278483 004019 1104.62205/31/2018 Operating Supplies - General Patrolling/Traffic 10.96 CARD STOCK 278484 009629 3075.63575/31/2018 Advertising/Publication CDBG - Teens 14.63 SUPPLIES 278485 004144 3057.62275/31/2018 Recreation Equipment/Supplies Preschool Programs 44.79 SUPPLIES 278486 007667 3057.62275/31/2018 Recreation Equipment/Supplies Preschool Programs 4.72 SUPPLIES 278487 009462 3048.62205/31/2018 Operating Supplies - General Adult Softball-Men 9.40 SUPPLIES 278488 004009-050818 3057.62275/31/2018 Recreation Equipment/Supplies Preschool Programs 15.84-CR INV 007667 278489 004399 3057.62275/31/2018 Recreation Equipment/Supplies Preschool Programs 15.13 SUPPLIES 278490 009541 3072.62275/31/2018 Recreation Equipment/Supplies CDBG - Youth 16.50 SUPPLIES 278491 009074 3092.62275/31/2018 Recreation Equipment/Supplies CDBG - Seniors 6.87 BIRD FOOD 278492 004627 1110.62205/31/2018 Operating Supplies - General Animal Control 13.44 SUPPLIES 278493 005670 1104.62205/31/2018 Operating Supplies - General Patrolling/Traffic 162.97 198595 6/1/2018 151857 WALKER, JESSE 25.46 11031-OVRPMNT 4064 NORTHVIEW T 278655 052218 9220.22505/31/2018 Escrow Deposits Public Utilities 25.46 5/31/2018City of Eagan 16:02:21R55CKR2LOGIS102V 17Page -Council Check Register by GL Check Register w GL Date & Summary 6/1/20185/28/2018 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 198595 6/1/2018 151857 WALKER, JESSE Continued... 198596 6/1/2018 106655 WATRY, PAUL 129.94 UNIFORMS-PANTS/SHIRTS 278660 052318 3170.21155/31/2018 Clothing Allowance General AdmIn-Parks 129.94 198597 6/1/2018 127284 WINDSCAPES 3,712.50 CLIFF LAKE MEDIAN MULCH & INST 278656 18028 3205.65355/31/2018 Other Contractual Services Mulching 1,237.50 LANDSCAPING FOR POOL 278657 18062 6716.65635/31/2018 Landscaping General Administration 4,950.00 198598 6/1/2018 113476 WISCONSIN SUPPORT COLLECTIONS TRUST FUND 208.15 PAYROLL ENDING 5/26/18 278481 GARNISHMENT 5/26/18 9592.20305/31/2018 Ded Pay - Garnishments Benefit Accrual 208.15 198599 6/1/2018 119221 XCEL ENERGY (R) 495.93 JUN 2018 ELECTRICITY 278661 51-4403417-1-05 2318 9695.64055/31/2018 Electricity Dakota Co Drug Task Force 495.93 198600 6/1/2018 147885 ZAHL, TACI 33.65 SUPPLIES FROM WALMART 278662 021218 3057.62275/31/2018 Recreation Equipment/Supplies Preschool Programs 33.65 20180145 5/31/2018 100249 FIT 122,730.38 PAYROLL ENDING 5/26/18 278636 053118 9880.20115/31/2018 Ded Payable - FIT Payroll 122,730.38 20180146 5/31/2018 100250 COMMISIONER OF REVENUE-PAYROLL 36,371.51 PAYROLL ENDING 5/26/18 278637 053118 9880.20125/31/2018 Ded Payable - SIT Payroll 36,371.51 20180147 5/31/2018 100252 FICA 34,887.49 PAYROLL ENDING 5/26/18 278638 053118 9880.20145/31/2018 Ded Payable - FICA Payroll 34,887.49 20180148 5/31/2018 100253 MEDICARE 12,739.93 PAYROLL ENDING 5/26/18 278639 053118 9880.20155/31/2018 Ded Payable - Medicare Payroll 12,739.93 5/31/2018City of Eagan 16:02:21R55CKR2LOGIS102V 18Page -Council Check Register by GL Check Register w GL Date & Summary 6/1/20185/28/2018 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 20180319 5/31/2018 100693 EAGAN PAYROLL ACCT Continued... 707,975.95 PAYROLL ENDING 5/26/18 278635 053118 9001.11155/31/2018 Claim on Cash General Fund 9,290.95 PAYROLL ENDING 5/26/18 278635 053118 9197.11155/31/2018 Claim on Cash ETV 78,847.88 PAYROLL ENDING 5/26/18 278635 053118 9220.11155/31/2018 Claim on Cash Public Utilities 11,768.64 PAYROLL ENDING 5/26/18 278635 053118 9221.11155/31/2018 Claim on Cash Civic Arena 16,895.10 PAYROLL ENDING 5/26/18 278635 053118 9222.11155/31/2018 Claim on Cash Cascade Bay 35,569.41 PAYROLL ENDING 5/26/18 278635 053118 9223.11155/31/2018 Claim on Cash Central Park/Community Center 3,727.89 PAYROLL ENDING 5/26/18 278635 053118 9225.11155/31/2018 Claim on Cash Fiber Infrastructure Fund 76,611.53 PAYROLL ENDING 5/26/18 278635 053118 9592.11155/31/2018 Claim on Cash Benefit Accrual 47,627.42 PAYROLL ENDING 5/26/18 278635 053118 9592.61445/31/2018 FICA Benefit Accrual 988,314.77 20182006 5/31/2018 100279 US BANK NA-DEBT SERVICE WIRE 65,000.00 2012B 6/1/18 278630 053118 9477.64905/31/2018 Bond Payment - Principal 2012B Equipment Cert-DS 2,156.25 2012B 6/1/18 278630 053118 9477.64915/31/2018 Bond Payment - Interest 2012B Equipment Cert-DS 67,156.25 20182511 5/31/2018 115374 MN STATE RETIREMENT SYSTEM-HCSP 20,065.62 EMPLOYEE CONTRIBUTIONS 278631 053118 9592.20345/31/2018 Ded Payable-HCSP Benefit Accrual 20,065.62 20183211 5/31/2018 138969 MN STATE RETIREMENT SYSTEM-MNDCP 9,723.81 EMPLOYEE CONTRIBUTIONS 278632 053118 9592.20325/31/2018 Ded Pay - Great West Def Comp Benefit Accrual 9,723.81 20183557 5/31/2018 121803 US BANK - AUTOPAY 31.82 WALMART - CELL P HONE HOLDER 278220 6884 007840 4/6 6601.62205/31/2018 Operating Supplies - General General/Administrative-Arena 16.97 BYERLY'S-BAKERY ITEMS 278221 1696 021199 4/6 6831.68555/31/2018 Merchandise for Resale Food and Beverage 114.50 GOTPRINT-BDAY BLAST 278222 1696 086803 5/1 6805.62205/31/2018 Operating Supplies - General Birthday Parties 154.37 VIRCO CHAIR CART 278223 1696 089276 5/4 6818.62205/31/2018 Operating Supplies - General GUEST SERVICES 273.36 PAPER DIRECT-OFFICE SUP-AWARDS 278224 9807 030773 4/18 1107.62105/31/2018 Office Supplies Support Services 440.70 CANAL PK LDGE-MN CHIEF'S 278225 9807 099109 4/25 1101.64765/31/2018 Conferences/Meetings/Training General/Admn-Police 109.90 MN CHIEF'S OF POLICE-GUN PERMT 278226 9807 019816 4/27 1107.62115/31/2018 Office Printed Material/Forms Support Services 264.68 W-BALL EQUIP, THE CONN. STORE 278227 4239 011157 4/12 3077.62275/31/2018 Recreation Equipment/Supplies Non-Traditional Sports 52.22 GOT PRINT VOLUNTEER RACK CARDS 278228 1171 044425 4/8 3001.64755/31/2018 Miscellaneous General/Admn-Recreation 12.00 ISTOCK GRAPHIC BIG RIG RALLY 278229 1171 070575 4/17 3079.63575/31/2018 Advertising/Publication Special Events 5/31/2018City of Eagan 16:02:21R55CKR2LOGIS102V 19Page -Council Check Register by GL Check Register w GL Date & Summary 6/1/20185/28/2018 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 20183557 5/31/2018 121803 US BANK - AUTOPAY Continued... 82.02 JOHNNY SEEDS HOLZ FARM 278230 1171 086903 4/25 3027.62275/31/2018 Recreation Equipment/Supplies Holz Farm 12.00 ISTOCK GRAPHIC BIG RIG RALLY 278231 1171 055844 4/26 3079.63575/31/2018 Advertising/Publication Special Events 63.06 GOT PRINT FOOD TRUCK POSTCARDS 278232 1171 005041 5/3 3079.63575/31/2018 Advertising/Publication Special Events 183.14 FUN EXPRESS BIG RIG RALLY 278233 1171 002576 5/3 3079.62275/31/2018 Recreation Equipment/Supplies Special Events 60.76 FUN EXPRESS HOLZ FARM SPRING 278233 1171 002576 5/3 3027.62275/31/2018 Recreation Equipment/Supplies Holz Farm 52.08 DISPLAYS2GO- COVER SHEETS 278234 3196 026372 4/7 3061.62275/31/2018 Recreation Equipment/Supplies Market Fest 7.94 WALMART- HAND SANITIZER HOLZ 278235 3196 060253 5/3 3027.62275/31/2018 Recreation Equipment/Supplies Holz Farm 5.44 WALMART- ENVELOPES- MARKET 278235 3196 060253 5/3 3061.62275/31/2018 Recreation Equipment/Supplies Market Fest 18.00 FOXRIDGE PRINTING-COPIES 278236 7294 002426 4/26 1221.62105/31/2018 Office Supplies Administration-Fire 1,425.06 FDIC INTERNATIONAL CONF. 2018 278237 3993 025873 4/28 1223.64765/31/2018 Conferences/Meetings/Training Training Fire & EMS 1,467.18 FDIC INTERNATIONAL CONF. 2018 278238 3993 050510 4/28 1223.64765/31/2018 Conferences/Meetings/Training Training Fire & EMS 10.76 STATION 2 PHOTO WALL PRINTS 278239 3993 079439 5/1 1221.64755/31/2018 Miscellaneous Administration-Fire 129.82-2018 FIRE & OFFICER SCHOOL 278240 3993 4/10 1223.64765/31/2018 Conferences/Meetings/Training Training Fire & EMS 23.52 WALMART - MIRRORS SUPPLIES 278241 1423 080845 5/1 6606.62205/31/2018 Operating Supplies - General Ice Show 180.87 ULINE - PAPER TO COVER WINDOWS 278242 1423 091614 4/26 6606.62205/31/2018 Operating Supplies - General Ice Show 21.89 PARTY CITY, COSTUME FOR SHOW 278243 1423 095191 4/24 6606.62205/31/2018 Operating Supplies - General Ice Show 89.91 AMAZON, COSTUMES 278244 1423 051449 4/24 6606.62205/31/2018 Operating Supplies - General Ice Show 19.99 AMAZON, COSTUMES 278245 1423 009759 4/19 6606.62205/31/2018 Operating Supplies - General Ice Show 19.99 AMAZON, COSTUMES 278246 1423 085368 4/10 6606.62205/31/2018 Operating Supplies - General Ice Show 119.92 AMAZON, COSTUMES 278247 1423 080934 4/16 6606.62205/31/2018 Operating Supplies - General Ice Show 52.96 AMAZON, COSTUMES 278248 1423 068994 4/13 6606.62205/31/2018 Operating Supplies - General Ice Show 25.00 ISI, SHOW DUES 278249 1423 058499 4/17 6606.64795/31/2018 Dues and Subscriptions Ice Show 19.85 RUBBERSTAMP, OFFICE SUPPLIES 278250 3330 054931 4/23 6716.62105/31/2018 Office Supplies General Administration 19.95 PAYPAL CC CHARGES 278251 0088 023215 5/2 0301.65695/31/2018 Maintenance Contracts IT-Gen & Admn 72.00 BRENTS TRANSP-TAX+TIP-SCIPIONI 278252 1338 058004 4/6 0401.64765/31/2018 Conferences/Meetings/Training General & Admn-City Clerk 5/31/2018City of Eagan 16:02:21R55CKR2LOGIS102V 20Page -Council Check Register by GL Check Register w GL Date & Summary 6/1/20185/28/2018 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 20183557 5/31/2018 121803 US BANK - AUTOPAY Continued... 773.28 MARRIOT-C.SCIPIONI TLG CONF 278253 1338 031207 4/7 0401.64765/31/2018 Conferences/Meetings/Training General & Admn-City Clerk 29.29 PERKINS-SCIPIONI&TUMINI TRAINI 278254 1338 043867 4/13 0401.64775/31/2018 Local Meeting Expenses General & Admn-City Clerk 20.44 KOWALSKI-4-17-18 CC MTG 278255 1338 084350 4/17 0101.64775/31/2018 Local Meeting Expenses Legislative/Policy Development 25.96 KOWALSKI-5-1-18 CC MTG 278256 1338 047285 5/1 0101.64775/31/2018 Local Meeting Expenses Legislative/Policy Development 225.00 PDQ.COM-SOFTWARE MAINTENANCE 278257 0088 010776 4/20 0301.65695/31/2018 Maintenance Contracts IT-Gen & Admn 51.90 POTBELLY COUNCIL MEAL 278258 2601 041141 4/10 0101.64775/31/2018 Local Meeting Expenses Legislative/Policy Development 119.88 KOWALSKI COUNCIL MEAL 278259 2601 043474 4/13 0101.64775/31/2018 Local Meeting Expenses Legislative/Policy Development 45.00 DCRCHAMBER BRKFST-HANSEN 278260 2601 020417 4/16 0101.64775/31/2018 Local Meeting Expenses Legislative/Policy Development 14.26 CUB FOODS COUNCIL SUPPLIES 278261 2601 065714 4/24 0101.64775/31/2018 Local Meeting Expenses Legislative/Policy Development 117.74 KOWALSKI COUNCIL MEAL 278262 2601 001624 4/24 0101.64775/31/2018 Local Meeting Expenses Legislative/Policy Development 13.81 LEGENDS-MEAL-MCI CONF-CSTEVENS 278263 2601 013701 4/29 0201.64765/31/2018 Conferences/Meetings/Training General & Admn-Admn 15.98 LEGENDS-MEAL-MCI CONF-CSTEVENS 278264 2601 065133 5/1 0201.64765/31/2018 Conferences/Meetings/Training General & Admn-Admn 38.99 WALL STREET JOURNAL SUBSCRIPTI 278265 2601 039337 4/30 0501.64795/31/2018 Dues and Subscriptions General & Admn-Finance 562.85 HOLIDAY INN-MCI CONF-STEVENSON 278266 2601 032382 5/4 0201.64765/31/2018 Conferences/Meetings/Training General & Admn-Admn 15.89 TX ROADHOUSE-MEAL-MCI CONF-278267 2601 078940 5/2 0201.64765/31/2018 Conferences/Meetings/Training General & Admn-Admn 5.09 CARIBOU-MEAL-MCI CONF-STEVENSO 278268 2601 048574 5/2 0201.64765/31/2018 Conferences/Meetings/Training General & Admn-Admn 4.23 CARIBOU-MEAL-MCI CONF-STEVENSO 278269 2601 095097 5/3 0201.64765/31/2018 Conferences/Meetings/Training General & Admn-Admn 5.09 CARIBOU-MEAL-MCI CONF-STEVENSO 278270 2601 028869 5/4 0201.64765/31/2018 Conferences/Meetings/Training General & Admn-Admn 28.99 AMAZON-WALL CHARGER 278271 7643 085865 4/7 2401.62105/31/2018 Office Supplies Gen/Adm-Central Services 25.98 TRUCK TOOLS HARBOR FREIGHT 278272 0258 006223 4/6 2242.62575/31/2018 Signs & Striping Material Signs-Installation & Mtn 1,104.98 TOOL BOX HARBOR FREIGHT 278273 0258 089953 4/19 2401.62405/31/2018 Small Tools Gen/Adm-Central Services 340.19 DIESEL SPECIALISTS-UNIT 339 278274 0258 045871 4/26 9001.14155/31/2018 Inventory - Parts General Fund 28.99-AMAZON-RETURNED WALL CHARGER 278275 7643 4/9 2401.62105/31/2018 Office Supplies Gen/Adm-Central Services 39.98 AMAZON-OFFICE SUPPLIES 278276 7643 037612 4/7 2401.62105/31/2018 Office Supplies Gen/Adm-Central Services 150.00 UOFMTRAININGCHARLIE FREDERICKS 278277 7643 028730 4/9 2280.64765/31/2018 Conferences/Meetings/Training Training/Schools/Conference 45.00 UOFMTRAININGCHARLIE FREDERICKS 278278 7643 015982 4/9 2280.64765/31/2018 Conferences/Meetings/Training Training/Schools/Conference 65.00 UOFM-TRAINING ANDY AITKIN 278279 7643 094212 2280.64765/31/2018 Conferences/Meetings/Training Training/Schools/Conference 5/31/2018City of Eagan 16:02:21R55CKR2LOGIS102V 21Page -Council Check Register by GL Check Register w GL Date & Summary 6/1/20185/28/2018 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 20183557 5/31/2018 121803 US BANK - AUTOPAY Continued... 4/10 65.00 UOFM-TRAINING JEFF BROOKER 278280 7643 031407 4/10 2280.64765/31/2018 Conferences/Meetings/Training Training/Schools/Conference 89.90 WARNINGLITE-ANGIE JEFF CHARLIE 278281 7643 084857 4/11 2280.64765/31/2018 Conferences/Meetings/Training Training/Schools/Conference 10.70 AMAZON-EQUIP STREETS 278282 7643 013881 4/15 2201.63555/31/2018 Cellular Telephone Service Gen/Adm-Streets 14.99-AMAZON-RETURN STREETS 278283 7643 4/16 2201.63555/31/2018 Cellular Telephone Service Gen/Adm-Streets 50.00 MIAMA CONFERENCE 278284 4288 069622 4/16 6601.64765/31/2018 Conferences/Meetings/Training General/Administrative-Arena 23.84 WALMART-LAUNDRY DET.278285 4320 033426 4/25 6827.62205/31/2018 Operating Supplies - General Building Maintenance 12.98 CUB FOODS - FOOD 278286 2030 003147 4/16 6831.68555/31/2018 Merchandise for Resale Food and Beverage 199.00 PRYOR LEARNING SOLUTIONS - JN 278287 8676 076694 4/10 3001.64775/31/2018 Local Meeting Expenses General/Admn-Recreation 315.00 WHEN2WORK - ANNUAL FEE 278288 8676 039250 5/4 6801.62705/31/2018 Computer Software General & Administrative 89.00 MONTHLY VOLGISTICS BILL 278289 5412 065656 4/21 3001.64755/31/2018 Miscellaneous General/Admn-Recreation 10.00 CANVA-IMAGE FOR COMMUNICATIONS 278290 5412 016476 4/26 0901.62705/31/2018 Computer Software Gen & Admin-Communications 282.97 LITTLE FREE LIBRARIES-REGISTRA 278291 5412 005640 5/4 2852.67625/31/2018 Special Features/Furnishings General Park Site Improvmts 11.78 STARKSE METRO FIRE MARSHAL MTG 278292 2406 065626 4/9 1228.64765/31/2018 Conferences/Meetings/Training Inspection and Prevention 231.86 FROGGYS FOG-SMOKE FLUID 278293 1958 005598 4/12 1222.62205/31/2018 Operating Supplies - General Northern Dakota Trng Academy 24.99 BESTBUY-PHONE CHARGER 278294 1958 087477 4/18 1221.62305/31/2018 Repair/Maintenance Supplies-Ge Administration-Fire 49.28 PILOT-FUEL FOR CONFERENCE 278295 1958 041214 4/22 1223.64765/31/2018 Conferences/Meetings/Training Training Fire & EMS 575.00 FDIC - REGISTR FEE-FUGERE 278296 1958 078681 4/27 1223.64765/31/2018 Conferences/Meetings/Training Training Fire & EMS 575.00 FDIC - REGISTR FEE-MCLAY 278297 1958 048147 4/27 1223.64765/31/2018 Conferences/Meetings/Training Training Fire & EMS 575.00 FDIC - REGISTR FEE-N.MILLER 278298 1958 037874 4/27 1223.64765/31/2018 Conferences/Meetings/Training Training Fire & EMS 69.72 SPEEDWAY-FUEL FOR CONFERENCE 278299 1958 099702 4/28 1223.64765/31/2018 Conferences/Meetings/Training Training Fire & EMS 53.84 SHELL- FUEL FOR CONFERENCE 278300 1958 004566 4/28 1223.64765/31/2018 Conferences/Meetings/Training Training Fire & EMS 5/31/2018City of Eagan 16:02:21R55CKR2LOGIS102V 22Page -Council Check Register by GL Check Register w GL Date & Summary 6/1/20185/28/2018 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 20183557 5/31/2018 121803 US BANK - AUTOPAY Continued... 84.00 EXPRESSPARK-PARKING FEE FDIC 278301 1958 064412 4/28 1223.63535/31/2018 Personal Auto/Parking Training Fire & EMS 270.00 AXELS-SWAT TRNG LUNCH-14 OFFCR 278302 4934 002246 4/17 1104.64765/31/2018 Conferences/Meetings/Training Patrolling/Traffic 4.73 EVERGREEN DELI, BKFST AT CONF 278303 1104 032395 4/6 0201.64765/31/2018 Conferences/Meetings/Training General & Admn-Admn 596.97 HOTEL MURANO, CONF-D.MILLER 278304 1104 081124 4/6 0201.64765/31/2018 Conferences/Meetings/Training General & Admn-Admn 25.00 ALASKA AIR, BAGGAGEFEE-MILLER 278305 1104 060815 4/7 0201.64765/31/2018 Conferences/Meetings/Training General & Admn-Admn 45.00 MNGFOA - PEPPER, GIBBS, FOILES 278306 8757 086477 4/13 0501.64775/31/2018 Local Meeting Expenses General & Admn-Finance 25.00 DELTAMNGFOA CONF-PEPPER BAGFEE 278307 8757 075580 5/2 0501.64765/31/2018 Conferences/Meetings/Training General & Admn-Finance 30.00 MNGFOA - PEPPER, GIBBS 278308 8757 009638 5/3 0501.64775/31/2018 Local Meeting Expenses General & Admn-Finance 13.75 GFOA CONF - PEPPER MEAL 278309 8757 038476 5/6 0501.64765/31/2018 Conferences/Meetings/Training General & Admn-Finance 128.75 AMAZON-BASKET/VOLLEYBALL.RACK 278310 4406 017850 4/15 6807.62275/31/2018 Recreation Equipment/Supplies Fitness Center 23.90 BATTERIES.GROUPFITNESS 278311 4406 090254 4/16 6807.62275/31/2018 Recreation Equipment/Supplies Fitness Center 89.95 AMAZON-TRX.EQUIPMENT 278312 4406 032410 4/23 6807.62275/31/2018 Recreation Equipment/Supplies Fitness Center 61.97 AMAZON-CABLE.ATTACHMENTS 278313 4406 035035 5/1 6807.62275/31/2018 Recreation Equipment/Supplies Fitness Center 47.49-AMAZON-BATTERY.REFUND 278314 4406 4/16 6807.62275/31/2018 Recreation Equipment/Supplies Fitness Center 100.00 COLORMEMINE.TEAMBUILDING 278315 4406 049773 4/6 6801.64775/31/2018 Local Meeting Expenses General & Administrative 10.47 KOWALSKI'S 278316 2232 029686 4/9 6806.68555/31/2018 Merchandise for Resale Concessions 6.00 278317 2232 015961 4/9 6806.68555/31/2018 Merchandise for Resale Concessions 52.75 CUB FOODS 278317 2232 015961 4/9 6831.68555/31/2018 Merchandise for Resale Food and Beverage 103.00 AMAZON-PROJECTOR LAMP 278318 2232 027259 4/10 6831.62205/31/2018 Operating Supplies - General Food and Beverage 10.47 KOWALSKI'S 278319 2232 082177 4/12 6806.68555/31/2018 Merchandise for Resale Concessions 15.98 CUB FOODS 278320 2232 065638 4/18 6831.68555/31/2018 Merchandise for Resale Food and Beverage 7.12 CUB FOODS 278320 2232 065638 4/18 6806.68555/31/2018 Merchandise for Resale Concessions 10.47 KOWALSKI'S 278321 2232 058319 4/19 6806.68555/31/2018 Merchandise for Resale Concessions 18.96 BYERLY'S-BAKERY ITEMS 278322 2232 086304 4/20 6831.68555/31/2018 Merchandise for Resale Food and Beverage 10.47 KOWALSKI'S 278323 2232 079326 5/3 6806.68555/31/2018 Merchandise for Resale Concessions 21.96 CUB FOODS 278324 2232 079151 5/4 6831.68555/31/2018 Merchandise for Resale Food and Beverage 51.55 CUB FOODS 278324 2232 079151 5/4 6806.68555/31/2018 Merchandise for Resale Concessions 5/31/2018City of Eagan 16:02:21R55CKR2LOGIS102V 23Page -Council Check Register by GL Check Register w GL Date & Summary 6/1/20185/28/2018 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 20183557 5/31/2018 121803 US BANK - AUTOPAY Continued... 53.68 CUB FOODS 278325 2232 072896 4/12 6806.68555/31/2018 Merchandise for Resale Concessions 10.47 KOWALSKI'S 278326 2232 053175 4/30 6806.68555/31/2018 Merchandise for Resale Concessions 27.38 KOHLS-TABLE LINENS 278327 2232 093450 5/2 6806.62205/31/2018 Operating Supplies - General Concessions 82.48 COREVALLEY.WINDOWDECALS 278328 4406 065749 5/1 6807.63575/31/2018 Advertising/Publication Fitness Center 87.23 SPORTSMITHFITNESS.REPAIR.PARTS 278329 4406 042139 5/1 6807.62325/31/2018 Small Equipment Repair Parts Fitness Center 30.00 MAPLINE 4/19-5/19/18 278330 2881 030372 4/19 9695.64795/31/2018 Dues and Subscriptions Dakota Co Drug Task Force 1.84 USPS DA PACKET 278331 2881 073155 4/20 9695.63465/31/2018 Postage Dakota Co Drug Task Force 361.38 AMZN 2 DELL MONITORS 278332 2881 043975 5/3 9697.66605/31/2018 Office Furnishings & Equipment DCDTF Capital Equipment 49.95 AMZN FOLDING COMPUTER FURNITUR 278333 2881 077532 5/5 9697.66605/31/2018 Office Furnishings & Equipment DCDTF Capital Equipment 29.99 SIMPLY MADE 4/15-5/15/18 278334 2339 073898 4/15 9695.64795/31/2018 Dues and Subscriptions Dakota Co Drug Task Force 1.42 USPS LETTER TO RAMSEY CO 278335 2339 034458 4/19 9695.63465/31/2018 Postage Dakota Co Drug Task Force 3.89 USPS 2 LETTERS TO HENN CO 278336 2339 099771 4/24 9695.63465/31/2018 Postage Dakota Co Drug Task Force 2.08 USPS ADDNL POSTAGE 278337 2339 074760 4/25 9695.63465/31/2018 Postage Dakota Co Drug Task Force 1,176.00 MOUNTAINSIDE NARCAN 278338 2339 034039 4/27 9698.6220 H00015/31/2018 Operating Supplies - General DCDTF HIDTA 3.36 USPS ADDNL POSTAGE 278339 2339 027523 5/2 9695.63465/31/2018 Postage Dakota Co Drug Task Force 3.50 USPS LETTER TO WASH CO 278340 2339 064475 5/2 9695.63465/31/2018 Postage Dakota Co Drug Task Force 82.78 CHUCK&DON'S DOG FOOD, BRUSH ET 278341 4670 093331 4/16 9695.62265/31/2018 Public Safety Supplies Dakota Co Drug Task Force 59.74 JAKES- 1ST DAY LUNCH NEW EMP 278342 6280 049906 4/9 2201.64775/31/2018 Local Meeting Expenses Gen/Adm-Streets 134.85 WARNING LITES- TRAFF CONTR TRN 278343 6280 007138 4/11 2010.64765/31/2018 Conferences/Meetings/Training General Engineering 122.50 AELSLAGID- PE RENEW NELSON 278344 6280 065920 4/16 2010.64805/31/2018 Licenses, Permits and Taxes General Engineering 97.65 SAFETY DEPOT- VESTS 278345 6280 067576 4/20 2010.62245/31/2018 Clothing/Personal Equipment General Engineering 42.57 BUFFALO WILD WING- 1ST DAY LUN 278346 6280 058578 4/23 2201.64775/31/2018 Local Meeting Expenses Gen/Adm-Streets 400.38 GRANDVIEW- APWAMN SPRING CONF 278347 6280 065330 4/30 2201.64765/31/2018 Conferences/Meetings/Training Gen/Adm-Streets 55.51 HOULIHANS- 1ST DAY LUNCH NEW E 278348 6280 090152 5/4 2401.64775/31/2018 Local Meeting Expenses Gen/Adm-Central Services 5/31/2018City of Eagan 16:02:21R55CKR2LOGIS102V 24Page -Council Check Register by GL Check Register w GL Date & Summary 6/1/20185/28/2018 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 20183557 5/31/2018 121803 US BANK - AUTOPAY Continued... 122.50 AELSLAGID- PE RENEW GORDER 278349 6280 007787 4/23 2010.64805/31/2018 Licenses, Permits and Taxes General Engineering 187.35 TRIPLE CROWN- SAFETY JACKETS 278350 6280 071349 5/1 2201.62225/31/2018 Medical/Rescue/Safety Supplies Gen/Adm-Streets 400.38 GRANDVIEW- APWAMN-MATTHYS 278351 6280 099549 4/30 2010.64765/31/2018 Conferences/Meetings/Training General Engineering 400.38 GRANDVIEW- APWAMN -GORDER 278352 6280 013663 4/30 2010.64765/31/2018 Conferences/Meetings/Training General Engineering 44.95 WARNING LITES- TRAFF CONTR TRN 278353 6280 018205 4/11 2280.64765/31/2018 Conferences/Meetings/Training Training/Schools/Conference 28.85 PIZZA MAN-HISTORICAL SOCIETY 278354 9854 031592 4/10 0917.64965/31/2018 Historical Society Historical Society 8.69 DAVANNIS-TRNG-SWAT 278355 4934 099146 5/1 1104.64765/31/2018 Conferences/Meetings/Training Patrolling/Traffic 26.48 FIVE GUYS-TRNG-SWAT 278356 4934 021413 4/30 1104.64765/31/2018 Conferences/Meetings/Training Patrolling/Traffic 28.88 MILLER HILL WASH-GAS-SQUAD 278357 4934 003510 4/23 1104.62355/31/2018 Fuel, Lubricants, Additives Patrolling/Traffic 558.18 GALLS-ENTRY TOOLS 278358 4959 008220 4/10 1105.62125/31/2018 Office Small Equipment Investigation/Crime Prevention 244.00 TASER-HOLSTERS 278359 4959 092199 4/16 1104.62265/31/2018 Public Safety Supplies Patrolling/Traffic 85.49 DICK'S SPORT-GUN SAFE 278360 4959 068815 4/17 1105.62125/31/2018 Office Small Equipment Investigation/Crime Prevention 85.49-DICK'S SPORT-GUN SAFE-RETURN 278361 4959 4/20 1105.62125/31/2018 Office Small Equipment Investigation/Crime Prevention 86.01 DICK'S SPORT-GUN SAFE-NEW ONE 278362 4959 000481 4/20 1105.62125/31/2018 Office Small Equipment Investigation/Crime Prevention 137.22 OFFICE DEPOT-ORGANIZERS 278363 4959 052940 4/18 1105.62125/31/2018 Office Small Equipment Investigation/Crime Prevention 16.06 KITCHENAID-KITCHEN SUPPLIES 278364 4959 023077 4/22 1101.62105/31/2018 Office Supplies General/Admn-Police 375.00 BCA TRNG-SCHROEPFER 278365 4959 040060 4/25 1105.64765/31/2018 Conferences/Meetings/Training Investigation/Crime Prevention 750.00 BCA TRNG-MEYER 278366 4959 070478 4/30 1105.64765/31/2018 Conferences/Meetings/Training Investigation/Crime Prevention 242.37 B&H-ORGANIZER FOR ECU 278367 4959 028353 4/18 1105.62125/31/2018 Office Small Equipment Investigation/Crime Prevention 100.00-MMC-TRNG PARTIAL REFUND 278368 4934 4/11 1105.64765/31/2018 Conferences/Meetings/Training Investigation/Crime Prevention 216.81 EMERG MED PROD-MEDICAL SUPPLIE 278369 4975 011531 5/2 1104.62205/31/2018 Operating Supplies - General Patrolling/Traffic 50.00 BEST BUY-TV RECYCLING 278370 4975 073586 5/1 1104.63105/31/2018 Professional Services-General Patrolling/Traffic 50.00 BEST BUY-TV RECYCLING 278371 4975 012548 1104.63105/31/2018 Professional Services-General Patrolling/Traffic 5/31/2018City of Eagan 16:02:21R55CKR2LOGIS102V 25Page -Council Check Register by GL Check Register w GL Date & Summary 6/1/20185/28/2018 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 20183557 5/31/2018 121803 US BANK - AUTOPAY Continued... 4/25 17.92 OPERATING SUPPLIES 278372 4975 063291 4/10 1104.62205/31/2018 Operating Supplies - General Patrolling/Traffic 1,174.00 INTERNATION, TLG CONFERENCE 278373 1104 069422 4/19 0401.64765/31/2018 Conferences/Meetings/Training General & Admn-City Clerk 9.99 APRIL DRP BX EXP 278374 0152 027505 4/6 9197.64795/31/2018 Dues and Subscriptions ETV 9.99 MAY DRP BX EXP 278375 0152 052872 5/6 9197.64795/31/2018 Dues and Subscriptions ETV 37.05 GOANIMATE-ANIMATION MONTHLY 278376 0152 078196 5/3 9197.64795/31/2018 Dues and Subscriptions ETV .99 STORYBLOCKBACKGRD ILLUSTRATION 278377 0152 015232 4/26 0901.62705/31/2018 Computer Software Gen & Admin-Communications 338.00 AMAZON-UPS BATTERY BACKUP (2)278378 0152 019288 4/24 9197.66405/31/2018 Machinery/Equipment ETV 12.99 MONTHLY PRIME MEMBERSHIP 278379 0152 013438 4/15 9197.64795/31/2018 Dues and Subscriptions ETV 1.71 FACEBOOK-SHAKE OFF WINTER AD 278380 0152 098411 4/30 0901.63575/31/2018 Advertising/Publication Gen & Admin-Communications 1.16 FACEBOOK ADS 278381 0152 095787 4/30 0901.63575/31/2018 Advertising/Publication Gen & Admin-Communications 27.22 AMAZON-SUPPLIES 278382 0152 066659 4/26 9701.62105/31/2018 Office Supplies PEG-eligible 125.00 TOM MAGC MEMBERSHIP 278383 0152 032267 4/24 0901.64795/31/2018 Dues and Subscriptions Gen & Admin-Communications 197.08 STAR TRIB ONLINE 278384 0152 079104 4/27 0901.64795/31/2018 Dues and Subscriptions Gen & Admin-Communications 40.23 FOOD FOR ED INVW PANEL 278385 0152 065282 5/3 9701.64775/31/2018 Local Meeting Expenses PEG-eligible 46.26 TRADER JOES 278386 8588 009439 4/9 3078.62275/31/2018 Recreation Equipment/Supplies Senior Citizens 440.70 MN CHIEF'S CONF. LODGING 278387 5528 090110 4/25 1101.64765/31/2018 Conferences/Meetings/Training General/Admn-Police 25.00 STI INC.-GPS TRAKCER 278388 5528 052708 4/26 1105.64575/31/2018 Machinery & Equipment-Rental Investigation/Crime Prevention 440.70 MN CHIEF'S CONF. LODGING 278389 5528 084839 4/25 1104.64765/31/2018 Conferences/Meetings/Training Patrolling/Traffic 6.41 ANDREA PIZZA-MPLS,LUNCH X1 --278390 5528 064648 5/3 1101.64765/31/2018 Conferences/Meetings/Training General/Admn-Police 9.00 PARKING --- MEETING 278391 5528 089396 5/3 1104.63535/31/2018 Personal Auto/Parking Patrolling/Traffic 130.00 BCA TRAINING-M. SELL 278392 4683 017554 5/4 1107.64765/31/2018 Conferences/Meetings/Training Support Services 130.00 BCA TRAINING-J. HAMMER 278393 4683 023504 5/3 1107.64765/31/2018 Conferences/Meetings/Training Support Services 440.70 MN CHIEFS CONF. HOTEL-FINERAN 278394 4683 075696 4/25 1101.64765/31/2018 Conferences/Meetings/Training General/Admn-Police 113.17 WALMART-EVID TRAILER BINS/MOVE 278395 4683 084069 5045.62205/31/2018 Operating Supplies - General Temporary Office/Moving Expens 5/31/2018City of Eagan 16:02:21R55CKR2LOGIS102V 26Page -Council Check Register by GL Check Register w GL Date & Summary 6/1/20185/28/2018 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 20183557 5/31/2018 121803 US BANK - AUTOPAY Continued... 4/16 7.11 SFST TRAINING SUPPLIES 278396 4683 045784 4/9 1104.64765/31/2018 Conferences/Meetings/Training Patrolling/Traffic 11.77 TJ MAXX 278397 8588 068983 4/10 3001.62105/31/2018 Office Supplies General/Admn-Recreation 219.54 BEST WESTERN-RIVAMONTE 278398 8588 096983 4/13 3078.62205/31/2018 Operating Supplies - General Senior Citizens 109.77 BEST WESTERN-K. WAHL 278399 8588 002631 4/13 3078.62205/31/2018 Operating Supplies - General Senior Citizens 183.30 GAIM-YOGA SUPPLIES 278400 8588 003946 4/13 3092.62275/31/2018 Recreation Equipment/Supplies CDBG - Seniors 679.80 SKYROCK FARM 278401 8588 008946 4/26 3078.63285/31/2018 Special Events/Admission Fees Senior Citizens 679.80 SKYROCK FARM 278401 8588 008946 4/26 3078.62275/31/2018 Recreation Equipment/Supplies Senior Citizens 15.00 MNGFOA - MONTHLY PROG MEETING 278402 4991 002062 4/13 0501.64775/31/2018 Local Meeting Expenses General & Admn-Finance 695.00 JW MARRIOTT - NLC HOTEL FIELDS 278403 4991 023594 4/11 0101.64765/31/2018 Conferences/Meetings/Training Legislative/Policy Development 695.00 JW MARRIOTT - NLC HOTEL HANSEN 278404 4991 063336 4/11 0101.64765/31/2018 Conferences/Meetings/Training Legislative/Policy Development 695.00 JW MARRIOTT - NLC HOTEL MAGUIR 278405 4991 070568 4/11 0101.64765/31/2018 Conferences/Meetings/Training Legislative/Policy Development 695.00 JW MARRIOTT - NLC HOTEL OSBERG 278406 4991 077514 4/11 0201.64765/31/2018 Conferences/Meetings/Training General & Admn-Admn 695.00 JW MARRIOTT - NLC HOTEL TILLEY 278407 4991 029107 4/11 0101.64765/31/2018 Conferences/Meetings/Training Legislative/Policy Development 91.06 DELPHI/GLASS MATERIALS 278408 1979 099612 4/6 3081.62275/31/2018 Recreation Equipment/Supplies Arts & Humanities Council 99.95 MICHAELS/CANVASES 278409 1979 011567 4/7 3081.62275/31/2018 Recreation Equipment/Supplies Arts & Humanities Council 190.08 ULINE/STORAGE BOXES 278410 1979 077591 5/1 3081.62275/31/2018 Recreation Equipment/Supplies Arts & Humanities Council 125.00 SILLYPUPPETS/PUPPETS 278411 1979 093261 4/20 3060.62275/31/2018 Recreation Equipment/Supplies Puppet wagon 437.72 DICKBLICK/ART SUPPLIES 278412 1979 056696 5/1 3081.62275/31/2018 Recreation Equipment/Supplies Arts & Humanities Council 44.00 SENS LAND USE-S. THOMAS 278413 4872 069016 4/17 0720.64775/31/2018 Local Meeting Expenses General Admin-Planning & Zonin 575.00 U OF L SEMINAR 278414 4872 045858 4/20 0720.64765/31/2018 Conferences/Meetings/Training General Admin-Planning & Zonin 44.00 SENSIBLE LAND USE-DUDZIAK 278415 4872 065123 4/30 0720.64775/31/2018 Local Meeting Expenses General Admin-Planning & Zonin 983.95 MIDWAY-SNIPER AMMO 278416 4868 076395 1104.62285/31/2018 Ammunition Patrolling/Traffic 5/31/2018City of Eagan 16:02:21R55CKR2LOGIS102V 27Page -Council Check Register by GL Check Register w GL Date & Summary 6/1/20185/28/2018 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 20183557 5/31/2018 121803 US BANK - AUTOPAY Continued... 4/22 145.84 OLIVE GARDEN- DINNER X 6 278417 4884 056419 4/8 1104.64765/31/2018 Conferences/Meetings/Training Patrolling/Traffic 70.00 USPCA DETECTOR TRIAL-LEJCHER 278418 4884 058681 4/21 1104.64765/31/2018 Conferences/Meetings/Training Patrolling/Traffic 145.67 CHUCK DONS-K9 FOOD 278419 4884 096834 4/21 1104.64755/31/2018 Miscellaneous Patrolling/Traffic 120.00 USPCA PD1 TRIAL-LEJCHER 278420 4884 097277 4/27 1104.64765/31/2018 Conferences/Meetings/Training Patrolling/Traffic 254.95 ROYAL CANIN-K9 FOOD 278421 4884 058543 5/3 1104.64755/31/2018 Miscellaneous Patrolling/Traffic 254.95 ROYAL CANIN-K9 FOOD 278422 4884 019344 5/3 1104.64755/31/2018 Miscellaneous Patrolling/Traffic 50.00 USPCA ANNUAL DUES 278423 4884 053175 5/4 1104.64795/31/2018 Dues and Subscriptions Patrolling/Traffic 191.42 MC DUGOUT-DINNER SWAT TEAM 278424 4926 067546 4/9 1104.64765/31/2018 Conferences/Meetings/Training Patrolling/Traffic 209.48 BEST WESTERN-SOTA SWAT 278425 4926 043161 4/10 1104.64765/31/2018 Conferences/Meetings/Training Patrolling/Traffic 209.48 BEST WESTERN-SOTA SWAT 278426 4926 007225 4/10 1104.64765/31/2018 Conferences/Meetings/Training Patrolling/Traffic 209.48 BEST WESTERN-SOTA SWAT 278427 4926 085498 4/10 1104.64765/31/2018 Conferences/Meetings/Training Patrolling/Traffic 209.48 BEST WESTERN-SOTA SWAT 278428 4926 039402 4/10 1104.64765/31/2018 Conferences/Meetings/Training Patrolling/Traffic 209.48 BEST WESTERN-SOTA SWAT 278429 4926 020176 4/10 1104.64765/31/2018 Conferences/Meetings/Training Patrolling/Traffic 209.48 BEST WESTERN-SOTA SWAT 278430 4926 051639 4/10 1104.64765/31/2018 Conferences/Meetings/Training Patrolling/Traffic 209.48 BEST WESTERN-SOTA SWAT 278431 4926 039557 4/10 1104.64765/31/2018 Conferences/Meetings/Training Patrolling/Traffic 49.00 AMAZON-REFUND COMING FOR MOST 278432 4868 058442 4/24 1104.64795/31/2018 Dues and Subscriptions Patrolling/Traffic 375.00 CAREERBUILDER JOB AD 278433 9382 048792 4/5 1001.63585/31/2018 Employment Advertising General/Admn-Human Resources 251.74 FIRSTSOURCE SOLUTIONS DRUG TST 278434 9382 028462 4/13 1001.63185/31/2018 Medical Services - Physical Ex General/Admn-Human Resources 1,620.00 SHRM NATIONAL CONF-L PETERSON 278435 9382 004800 4/18 1001.64765/31/2018 Conferences/Meetings/Training General/Admn-Human Resources 1,620.00 SHRM NATIONAL CONF-M. MARTIN 278436 9382 079223 4/18 1001.64765/31/2018 Conferences/Meetings/Training General/Admn-Human Resources 253.55 DAVANNIS NEW HIRE LUNCH 278437 9382 008937 4/25 1001.64775/31/2018 Local Meeting Expenses General/Admn-Human Resources 165.00 MR. PIZZA-EXPLORER TRAINING 278438 4835 087332 4/26 1104.64765/31/2018 Conferences/Meetings/Training Patrolling/Traffic 5/31/2018City of Eagan 16:02:21R55CKR2LOGIS102V 28Page -Council Check Register by GL Check Register w GL Date & Summary 6/1/20185/28/2018 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 20183557 5/31/2018 121803 US BANK - AUTOPAY Continued... 99.96 HOME DEPOT CUSTOMER SERVICE 278439 7932 016542 4/16 6131.62405/31/2018 Small Tools Water Customer Service 158.14 HOME DEPOT CUSTOMER SERVICE 278440 7932 023117 4/23 6131.62605/31/2018 Utility System Parts/Supplies Water Customer Service 28.74 HOME DEPOT METERS 278441 7932 007132 4/23 6163.62405/31/2018 Small Tools Meter Maintenance/Repair 91.52 HOME DEPOT HYD PAINTING 278442 7932 054677 5/2 6144.62605/31/2018 Utility System Parts/Supplies Hydrant Maintenance/Repair 30.15 HOMEDEPOT-STP NSUPP PIUCTURE 278443 7965 043299 4/17 6154.62305/31/2018 Repair/Maintenance Supplies-Ge South Plant Building 58.12 WALMART-HOSE AND WASHER 278444 7965 087240 4/27 6146.62305/31/2018 Repair/Maintenance Supplies-Ge North Plant Building 300.99 GME SUPPLY-NTP RF MONITORING 278445 7965 022126 4/27 6148.62405/31/2018 Small Tools North Well Field 299.00 GME SUPPLY STP RF MONITORING 278445 7965 022126 4/27 6156.62405/31/2018 Small Tools South Well Field 197.12 HOME DEPOT-STP SHELFING GARAGE 278446 7965 033565 5/1 6155.62335/31/2018 Building Repair Supplies South Plant Production 279.99 BEST BUY PROGRAM SUPPLIES 278447 9493 063831 4/17 3081.62275/31/2018 Recreation Equipment/Supplies Arts & Humanities Council 216.40 PICKWICK-DINNER 6 278448 1155 015663 4/23 1101.64765/31/2018 Conferences/Meetings/Training General/Admn-Police 242.44 PICKWICK-DINNER 6 278449 1155 019939 4/24 1101.64765/31/2018 Conferences/Meetings/Training General/Admn-Police 104.37 TASTE OF SAIGON- LUNCH 6 278450 1155 055862 4/24 1101.64765/31/2018 Conferences/Meetings/Training General/Admn-Police 120.71 CANAL PARK-LUNCH 6 278451 1155 001960 4/25 1101.64765/31/2018 Conferences/Meetings/Training General/Admn-Police 440.00 MN CHIEF'S TRAINING - TENNESSE 278452 1155 022660 4/30 1101.64765/31/2018 Conferences/Meetings/Training General/Admn-Police 440.70 CANAL PARK LODGE-HOTEL 278453 1155 053988 4/25 1101.64765/31/2018 Conferences/Meetings/Training General/Admn-Police 551.03 MINNEOSTALAW-FRAUD CHARGE 278454 1155 067352 5/3 1104.62265/31/2018 Public Safety Supplies Patrolling/Traffic 119.89 FLEET FARM- HARVESTER SEAT 278455 6280 022979 4/10 6501.62315/31/2018 Mobile Equipment Repair Parts G/A - Water Quality 20.42 TIGERCHEF- WQ SUPPLIES 278456 6280 066659 4/13 6501.62205/31/2018 Operating Supplies - General G/A - Water Quality 39.16 SAFETY DEPOT- VESTS 278457 6280 066000 5/2 2201.62225/31/2018 Medical/Rescue/Safety Supplies Gen/Adm-Streets 26.66 UPS STORE-CONTRACT MAILING 278458 3987 060841 4/23 6249.63465/31/2018 Postage Sewer Main Repair 60.10 AMERICAN AIR TRIP INSURANCE 278459 9382 057056 9001.22505/31/2018 Escrow Deposits General Fund 5/31/2018City of Eagan 16:02:21R55CKR2LOGIS102V 29Page -Council Check Register by GL Check Register w GL Date & Summary 6/1/20185/28/2018 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 20183557 5/31/2018 121803 US BANK - AUTOPAY Continued... 4/13 60.10 AMERICAN AIR TRIP INSURANCE 278460 9382 057056 4/13-1 9001.22505/31/2018 Escrow Deposits General Fund 25.00 AMERICAN AIR BAGGAGE FEE 278461 9382 012620 4/14 9001.22505/31/2018 Escrow Deposits General Fund 25.00 AMERICAN AIR BAGGAGE FEE 278462 9382 081873 4/14 9001.22505/31/2018 Escrow Deposits General Fund 35.00 AMERICAN AIR BAGGAGE FEE 278463 9382 070573 4/14 9001.22505/31/2018 Escrow Deposits General Fund 35.00 AMERICAN AIR BAGGAGE FEE 278464 9382 010343 4/14 9001.22505/31/2018 Escrow Deposits General Fund 468.54 COURTYARD MARRIOT - CONF HOTEL 278465 9382 020296 4/16 1001.64765/31/2018 Conferences/Meetings/Training General/Admn-Human Resources 481.06 PLASTICMARTPAINTSTATION 278466 5486 026987 4/11 3129.66705/31/2018 Other Equipment Shop Mtn/General Repairs 60.00 MPSTMADUESCHARLIE 278467 5486 019214 4/20 3170.64795/31/2018 Dues and Subscriptions General AdmIn-Parks 24.25 WALMART - SUPPLIES 278468 6884 067846 4/21 6609.68555/31/2018 Merchandise for Resale Concession Sales/Vending 34.99 BEST BUY - SUPPLIES 278469 3330 078346 5/4 6601.62205/31/2018 Operating Supplies - General General/Administrative-Arena 21.73 HOCKENBERGS - SUPPLIES 278470 3330 064438 4/30 6713.62205/31/2018 Operating Supplies - General Concessions 31.90 LEARNING ZONE EXPRESS- TATTOOS 278471 3196 069674 4/11 3061.62275/31/2018 Recreation Equipment/Supplies Market Fest 45,123.92 20184211 5/31/2018 100892 ICMA RETIREMENT TRUST 41,468.33 EMPLOYEE CONTRIBUTIONS 278633 053118 9592.20315/31/2018 Ded Pay - ICMA Benefit Accrual 41,468.33 20188011 5/31/2018 100694 PUBLIC EMPLOYEE RETIREMENT 76.96 PAYROLL PERIOD 5/13/18-5/26/18 278634 434600-060118 9592.61465/31/2018 PERA - DCP Benefit Accrual 69,743.99 PAYROLL PERIOD 5/13/18-5/26/18 278634 434600-060118 9592.20135/31/2018 Ded Payable - PERA Benefit Accrual 40,512.80 PAYROLL PERIOD 5/13/18-5/26/18 278634 434600-060118 9592.61425/31/2018 PERA - Coordinated Benefit Accrual 51,834.05 PAYROLL PERIOD 5/13/18-5/26/18 278634 434600-060118 9592.61435/31/2018 PERA - Police Benefit Accrual 162,167.80 2,460,063.83 Grand Total Payment Instrument Totals Checks 2,414,939.91 5/31/2018City of Eagan 16:02:21R55CKR2LOGIS102V 30Page -Council Check Register by GL Check Register w GL Date & Summary 6/1/20185/28/2018 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 2,460,063.83 Grand Total Payment Instrument Totals Checks 2,414,939.91 EFT Payments 45,123.92 Total Payments 2,460,063.83 5/31/2018City of Eagan 16:02:26R55CKS2LOGIS100 1Page -Council Check SummaryNote: Payment amount may not reflect the actual amount due to data sequencing and/or data selection. 6/1/20185/28/2018 - Company Amount 882,083.1409001GENERAL FUND 35,106.9209197ETV 597,917.7409220PUBLIC UTILITIES 13,492.4209221CIVIC ARENA 41,779.7109222CASCADE BAY 38,049.8109223CENTRAL PARK /COMMUNITY CENTER 3,727.8909225FIBER INFRASTRUCTURE FUND 111,024.7709328PARK SYS DEV AND R&R 64,327.2109337COMMUNITY INVESTMENT 679.9909353POLICE & CITY HALL REMODEL 11,514.6909372REVOLVING SAF-CONSTRUCTION 67,156.25094772012B Equipment Cert - DS 366,733.4709592BENEFIT ACCRUAL 1,658.7009594Dental Self-insurance 17,670.4809695DAK CO DRUG TASK FORCE 411.3309697DCDTF Capital Equipment 206,729.3109880PAYROLL Report Totals 2,460,063.83 6/7/2018City of Eagan 16:26:44R55CKR2 LOGIS102V 1Page -Council Check Register by GL Check Register w GL Date & Summary 6/8/20186/4/2018 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 198601 6/8/2018 100742 ABC RENTALS INC. 287.04 EQUIP RENTAL 278694 258695 3104.64576/7/2018 Machinery & Equipment-Rental Site Amenity Installation 287.04 198602 6/8/2018 150476 ALLSTREAM 188.88 TELEPHONE 278815 15356697 0501.63476/7/2018 Telephone Service & Line Charg General & Admn-Finance 222.60 TELEPHONE 278815 15356697 1108.63476/7/2018 Telephone Service & Line Charg Communications 87.69 TELEPHONE 278815 15356697 2460.63476/7/2018 Telephone Service & Line Charg Building And Grounds 53.96 TELEPHONE 278815 15356697 1221.63476/7/2018 Telephone Service & Line Charg Administration-Fire 41.83 TELEPHONE 278815 15356697 3106.63476/7/2018 Telephone Service & Line Charg Structure Care & Maintenance 41.82 TELEPHONE 278815 15356697 0301.63526/7/2018 Telephone Circuits IT-Gen & Admn 41.83 TELEPHONE 278815 15356697 0301.63526/7/2018 Telephone Circuits IT-Gen & Admn 41.83 TELEPHONE 278815 15356697 0301.63526/7/2018 Telephone Circuits IT-Gen & Admn 41.83 TELEPHONE 278815 15356697 0301.63526/7/2018 Telephone Circuits IT-Gen & Admn 41.83 TELEPHONE 278815 15356697 0301.63526/7/2018 Telephone Circuits IT-Gen & Admn 41.83 TELEPHONE 278815 15356697 3106.63476/7/2018 Telephone Service & Line Charg Structure Care & Maintenance 41.83 TELEPHONE 278815 15356697 3106.63476/7/2018 Telephone Service & Line Charg Structure Care & Maintenance 41.83 TELEPHONE 278815 15356697 3106.63476/7/2018 Telephone Service & Line Charg Structure Care & Maintenance 41.83 TELEPHONE 278815 15356697 3106.63476/7/2018 Telephone Service & Line Charg Structure Care & Maintenance 41.83 TELEPHONE 278815 15356697 3106.63476/7/2018 Telephone Service & Line Charg Structure Care & Maintenance 39.67 TELEPHONE 278815 15356697 3106.63476/7/2018 Telephone Service & Line Charg Structure Care & Maintenance 41.83 TELEPHONE 278815 15356697 3106.63476/7/2018 Telephone Service & Line Charg Structure Care & Maintenance 41.83 TELEPHONE 278815 15356697 3106.63476/7/2018 Telephone Service & Line Charg Structure Care & Maintenance 41.83 TELEPHONE 278815 15356697 3304.63476/7/2018 Telephone Service & Line Charg Bldg/Facilities Maintenance 41.83 TELEPHONE 278815 15356697 0301.63526/7/2018 Telephone Circuits IT-Gen & Admn 41.83 TELEPHONE 278815 15356697 0301.63526/7/2018 Telephone Circuits IT-Gen & Admn 41.83 TELEPHONE 278815 15356697 0301.63526/7/2018 Telephone Circuits IT-Gen & Admn 41.83 TELEPHONE 278815 15356697 3106.63476/7/2018 Telephone Service & Line Charg Structure Care & Maintenance 44.40 TELEPHONE 278815 15356697 3106.63476/7/2018 Telephone Service & Line Charg Structure Care & Maintenance 41.83 TELEPHONE 278815 15356697 3106.63476/7/2018 Telephone Service & Line Charg Structure Care & Maintenance 41.83 TELEPHONE 278815 15356697 3106.63476/7/2018 Telephone Service & Line Charg Structure Care & Maintenance 41.83 TELEPHONE 278815 15356697 0301.63526/7/2018 Telephone Circuits IT-Gen & Admn 44.68 TELEPHONE 278815 15356697 0301.63526/7/2018 Telephone Circuits IT-Gen & Admn 44.68 TELEPHONE 278815 15356697 1108.63476/7/2018 Telephone Service & Line Charg Communications 44.68 TELEPHONE 278815 15356697 1105.64576/7/2018 Machinery & Equipment-Rental Investigation/Crime Prevention 44.68 TELEPHONE 278815 15356697 0301.63526/7/2018 Telephone Circuits IT-Gen & Admn 12.51 TELEPHONE 278815 15356697 0501.63476/7/2018 Telephone Service & Line Charg General & Admn-Finance 14.74 TELEPHONE 278815 15356697 1108.63476/7/2018 Telephone Service & Line Charg Communications 5.81 TELEPHONE 278815 15356697 2460.63476/7/2018 Telephone Service & Line Charg Building And Grounds 3.57 TELEPHONE 278815 15356697 1221.63476/7/2018 Telephone Service & Line Charg Administration-Fire 51.00 TELEPHONE 278815 15356697 9116.63526/7/2018 Telephone Circuits Cedar Grove Parking Garage 6-14-18 6/7/2018City of Eagan 16:26:44R55CKR2LOGIS102V 2Page -Council Check Register by GL Check Register w GL Date & Summary 6/8/20186/4/2018 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 198602 6/8/2018 150476 ALLSTREAM Continued... 51.01 TELEPHONE 278815 15356697 9116.63526/7/2018 Telephone Circuits Cedar Grove Parking Garage 51.01 TELEPHONE 278815 15356697 9116.63526/7/2018 Telephone Circuits Cedar Grove Parking Garage 51.01 TELEPHONE 278815 15356697 9116.63526/7/2018 Telephone Circuits Cedar Grove Parking Garage 51.01 TELEPHONE 278815 15356697 9116.63526/7/2018 Telephone Circuits Cedar Grove Parking Garage 51.01 TELEPHONE 278815 15356697 9116.63526/7/2018 Telephone Circuits Cedar Grove Parking Garage 20.24 TELEPHONE 278815 15356697 6101.63476/7/2018 Telephone Service & Line Charg Water -Administration 41.82 TELEPHONE 278815 15356697 6146.63476/7/2018 Telephone Service & Line Charg North Plant Building 41.82 TELEPHONE 278815 15356697 6146.63476/7/2018 Telephone Service & Line Charg North Plant Building 41.82 TELEPHONE 278815 15356697 6146.63476/7/2018 Telephone Service & Line Charg North Plant Building 41.83 TELEPHONE 278815 15356697 6146.63476/7/2018 Telephone Service & Line Charg North Plant Building 41.83 TELEPHONE 278815 15356697 6146.63476/7/2018 Telephone Service & Line Charg North Plant Building 41.82 TELEPHONE 278815 15356697 6154.63476/7/2018 Telephone Service & Line Charg South Plant Building 41.82 TELEPHONE 278815 15356697 6154.63476/7/2018 Telephone Service & Line Charg South Plant Building 41.83 TELEPHONE 278815 15356697 6154.63476/7/2018 Telephone Service & Line Charg South Plant Building 41.83 TELEPHONE 278815 15356697 6239.63476/7/2018 Telephone Service & Line Charg Lift Station Maintenanc/Repair 41.83 TELEPHONE 278815 15356697 6239.63476/7/2018 Telephone Service & Line Charg Lift Station Maintenanc/Repair 1.34 TELEPHONE 278815 15356697 6101.63476/7/2018 Telephone Service & Line Charg Water -Administration 26.98 TELEPHONE 278815 15356697 6601.63476/7/2018 Telephone Service & Line Charg General/Administrative-Arena 1.79 TELEPHONE 278815 15356697 6601.63476/7/2018 Telephone Service & Line Charg General/Administrative-Arena 26.98 TELEPHONE 278815 15356697 6716.63476/7/2018 Telephone Service & Line Charg General Administration 1.79 TELEPHONE 278815 15356697 6716.63476/7/2018 Telephone Service & Line Charg General Administration 47.22 TELEPHONE 278815 15356697 6801.63476/7/2018 Telephone Service & Line Charg General & Administrative 3.14 TELEPHONE 278815 15356697 6801.63476/7/2018 Telephone Service & Line Charg General & Administrative 2,584.75 198603 6/8/2018 100321 AMER PLANNING ASSOC 324.00 APA DUES-S. THOMAS 278705 125306-THOMAS 18/19 0720.64796/7/2018 Dues and Subscriptions General Admin-Planning & Zonin 324.00 198604 6/8/2018 100417 ANCOM COMMUNICATIONS INC 139.00 PORT RADIO CARRY CASES 278695 79166 2201.62206/7/2018 Operating Supplies - General Gen/Adm-Streets 95.00 FIX INFORMER AT FIRE 1 278696 79173 0301.62306/7/2018 Repair/Maintenance Supplies-Ge IT-Gen & Admn 234.00 198605 6/8/2018 100058 ANDERSEN INC, EARL F 98.40 STATION TRL NO PKG 278697 0117395-IN 2242.62576/7/2018 Signs & Striping Material Signs-Installation & Mtn 98.40 198606 6/8/2018 100360 APPLE FORD LINCOLN APPLE VALLEY 6/7/2018City of Eagan 16:26:44R55CKR2LOGIS102V 3Page -Council Check Register by GL Check Register w GL Date & Summary 6/8/20186/4/2018 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 198606 6/8/2018 100360 APPLE FORD LINCOLN APPLE VALLEY Continued... 237.82 UNIT 1138R RO 603 278698 427426 9001.14156/7/2018 Inventory - Parts General Fund 293.91 DTF LEASE VEHICLE 278963 1120-252574-052 518 1105.64576/7/2018 Machinery & Equipment-Rental Investigation/Crime Prevention 531.73 198607 6/8/2018 148650 APPLE VALLEY HIGH SCHOOL 750.00 MARKETFEST 6/13/18 278699 061318 3061.63206/7/2018 Instructors Market Fest 750.00 198608 6/8/2018 121083 ASPEN MILLS 2,065.05 UNIFORM PANTS-FT STAFF 278700 216544 1221.62246/7/2018 Clothing/Personal Equipment Administration-Fire 2,065.05 198609 6/8/2018 101609 ASPEN WASTE 303.70 WASTE REMOVAL 278701 S1322047-060118 6603.65396/7/2018 Waste Removal/Sanitation Servi Building Repair & Maint. 117.52 FD WASTE 278702 S1366341-060118 3313.65396/7/2018 Waste Removal/Sanitation Servi Fire Buildings 421.22 198610 6/8/2018 146829 AT&T MOBILITY 41.24 4/18/18-5/17/18 278816 287262588400X05 252018 2010.63556/7/2018 Cellular Telephone Service General Engineering 41.24 4/18/18-5/17/18 278816 287262588400X05 252018 9701.63556/7/2018 Cellular Telephone Service PEG-eligible 82.48 198611 6/8/2018 140550 AVON GRIPS 107.51 MINI GOLF FLAGS 278706 0102086-IN 6726.62206/7/2018 Operating Supplies - General Golf 107.51 198612 6/8/2018 100015 BACHMANS INC 1,960.25 HIDDEN CORNER PK TREES 278703 827525/50 3215.66306/7/2018 Other Improvements Landscape Planting-Non-park 1,960.25 198613 6/8/2018 142024 BASER & PL UMPIRES 3,596.00 MEN'S SOFTBALL UMPIRES 278707 053118 3048.63276/7/2018 Sporting Event Officials Adult Softball-Men 44.00 WOMEN'S SOFTBALL UMPIRES 278707 053118 3049.63276/7/2018 Sporting Event Officials Adult Softball-Women 330.00 CO-REC SOFTBALL UMPIRES 278707 053118 3050.63276/7/2018 Sporting Event Officials Adult Softball-Co-Rec 3,844.00 MEN'S SOFTBALL UMPIRES 278708 051518-1 3048.63276/7/2018 Sporting Event Officials Adult Softball-Men 88.00 WOMEN'S SOFTBALL UMPIRES 278708 051518-1 3049.63276/7/2018 Sporting Event Officials Adult Softball-Women 584.00 CO-REC SOFTBALL UMPIRES 278708 051518-1 3050.63276/7/2018 Sporting Event Officials Adult Softball-Co-Rec 6/7/2018City of Eagan 16:26:44R55CKR2LOGIS102V 4Page -Council Check Register by GL Check Register w GL Date & Summary 6/8/20186/4/2018 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 198613 6/8/2018 142024 BASER & PL UMPIRES Continued... 8,486.00 198614 6/8/2018 100016 BAUER BUILT 750.68 UNIT 350 RO 608 278704 180230284 9001.14156/7/2018 Inventory - Parts General Fund 482.32 UNIT 350 RO 608 278709 180230306 9001.14156/7/2018 Inventory - Parts General Fund 1,183.00 UNIT 312 RO 630 278710 180230367 9001.14156/7/2018 Inventory - Parts General Fund 750.68-RETURN TIRES 350 278711 180230483 9001.14156/7/2018 Inventory - Parts General Fund 1,665.32 198615 6/8/2018 100375 BECKER ARENA PRODUCTS INC 250.70 FLOOR PAINT 278712 1013269 6603.62336/7/2018 Building Repair Supplies Building Repair & Maint. 250.70 198616 6/8/2018 151876 BILDEAUX SERVICES 1,243.00 CHAINSAW TRAINING 278722 050918 1001.64756/7/2018 Miscellaneous General/Admn-Human Resources 1,243.00 198617 6/8/2018 100017 BITUMINOUS ROADWAYS 236,871.13 CONT 18-01/P1261/ PMT 1 278827 060518 8261.67106/7/2018 Project - Contract P1261 Wilderness Run 5th 144,611.39 CONT 18-01/P1260/ PMT 1 278827 060518 8260.67106/7/2018 Project - Contract P1260 Evergreen 20,533.45 CONT 18-01/P1259/ PMT 1 278827 060518 8259.67106/7/2018 Project - Contract P1259 Heine 1st 74,325.73 CONT 18-01/P1258/ PMT 1 278827 060518 8258.67106/7/2018 Project - Contract P1258 Galaxie Ave 5,068.41 CONT 18-01/P274/ PMT 1 278827 060518 8274.67106/7/2018 Project - Contract P1274 Rocky Ln 481,410.11 198618 6/8/2018 150924 BKJ LAND CO. 15,954.43 STORM STRUCTURE REPAIRS 278817 1712-1-050318 6438.64326/7/2018 Utility System Repair-Labor Storm Main Maintenance/Repair 15,954.43 198619 6/8/2018 140470 BRODIN STUDIOS INC. 2,364.08 FF YEAR AWARDS FOR 10Y 278713 6136 1221.64756/7/2018 Miscellaneous Administration-Fire 2,364.08 198620 6/8/2018 128578 CDW GOVERNMENT INC. 11.15 LT. COMPUTER SPEAKERS 278714 MQW9776 1104.62326/7/2018 Small Equipment Repair Parts Patrolling/Traffic 11.15 198621 6/8/2018 151299 CINTAS 90.85 SHOP TOWELS 278715 4006180485 2401.62416/7/2018 Shop Materials Gen/Adm-Central Services 162.24 SHOP TOWELS 278716 4006180449 2401.62416/7/2018 Shop Materials Gen/Adm-Central Services 6/7/2018City of Eagan 16:26:44R55CKR2LOGIS102V 5Page -Council Check Register by GL Check Register w GL Date & Summary 6/8/20186/4/2018 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 198621 6/8/2018 151299 CINTAS Continued... 20.58 CH RUGS 278717 4006180499 3304.65696/7/2018 Maintenance Contracts Bldg/Facilities Maintenance 8.00 FD RUGS 278718 4006361639 3313.65696/7/2018 Maintenance Contracts Fire Buildings 63.80 CH RUGS 278719 4006180501 3315.65696/7/2018 Maintenance Contracts City Hall 86.54 MT RUGS 278720 4006180478 3314.65696/7/2018 Maintenance Contracts Central Maintenance 15.00 CH RUGS 278721 4006361646 3304.65696/7/2018 Maintenance Contracts Bldg/Facilities Maintenance 447.01 198622 6/8/2018 142286 COMCAST 21.08 COMCAST FEES-6/5-7/4/18 278723 877210508075712 9-052518 1221.65356/7/2018 Other Contractual Services Administration-Fire 21.08 198623 6/8/2018 150880 CORE & MAIN LP 319.78 LOCATING PAINT 278818 1827940 6234.62606/7/2018 Utility System Parts/Supplies Utility Locates 2,428.86 CHECK VALVE FOR WOODLANDS 278819 1839934 6439.62606/7/2018 Utility System Parts/Supplies Lift Station Maintenanc/Repair 1,386.00 LOCATING PAINT 278820 1828745 6234.62606/7/2018 Utility System Parts/Supplies Utility Locates 372.93 HURLEY STORM CHECK VALVE 278821 1859501 6439.62606/7/2018 Utility System Parts/Supplies Lift Station Maintenanc/Repair 160.00 HYDRANT INSPECTION 278822 1836524 6168.62406/7/2018 Small Tools Hydrant Inspection/Operation 353.43 STORZ UPGRADES 278823 1925435 6144.66306/7/2018 Other Improvements Hydrant Maintenance/Repair 5,021.00 198624 6/8/2018 100050 DAKOTA ELECTRIC 103.47 1275 TOWERVIEW RD 278737 321533-2-MAY18 3106.64056/7/2018 Electricity Structure Care & Maintenance 20.84 CHLOE LANE LIFT STATION 278738 472429-0-MAY18 6239.64056/7/2018 Electricity Lift Station Maintenanc/Repair 14.00 HEINE CT AERATOR 278739 203785-1-MAY18 6520.64056/7/2018 Electricity Basin Mgmt-Aeration 343.26 WELL #19 278740 203725-7-MAY18 6154.64096/7/2018 Electricity-Wells/Booster Stat South Plant Building 34.88 CEDAR GROVE SIGNALS 278741 333642-7-MAY18 6301.64076/7/2018 Electricity-Signal Lights Street Lighting 14.00 PILOT KNOB PARK 278742 177545-1-MAY18 3106.64056/7/2018 Electricity Structure Care & Maintenance 19.37 BERRY RIDGE STORM 278743 189767-7-MAY18 6439.64086/7/2018 Electricity-Lift Stations Lift Station Maintenanc/Repair 338.77 HIGHLINE TRAIL STORM 278744 201116-1-MAY18 6439.64086/7/2018 Electricity-Lift Stations Lift Station Maintenanc/Repair 14.00 DENMARK AVE #SLSIGN 278745 405764-2-MAY18 6301.64076/7/2018 Electricity-Signal Lights Street Lighting 49.43 CARNELIAN LN HOCKEY RINK 278746 128582-4-MAY18 3106.64056/7/2018 Electricity Structure Care & Maintenance 14.00 RIDGE CLIFF PARK 278747 170637-3-MAY18 3106.64056/7/2018 Electricity Structure Care & Maintenance 14.00 FISH LAKE AERATOR 278748 198290-9-MAY18 6520.64056/7/2018 Electricity Basin Mgmt-Aeration 5.00 CIVIL DEFENSE SIREN 278824 578913-6-MAY18 1106.64056/7/2018 Electricity Emergency Preparedness 1,624.94 FIRE STATION 1 278825 572299-6-MAY18 3313.64056/7/2018 Electricity Fire Buildings 128.79 CEDARVALE BLVD LIGHTS 278826 346992-1-MAY18 6301.64066/7/2018 Electricity-Street Lights Street Lighting 36.82 31/WESCOTT SIGNALS 278828 214661-1-MAY18 6301.64076/7/2018 Electricity-Signal Lights Street Lighting 20.84 PILOT KNOB WELL SITE RINK 278829 200813-4-MAY18 3106.64056/7/2018 Electricity Structure Care & Maintenance 2,796.41 6/7/2018City of Eagan 16:26:44R55CKR2LOGIS102V 6Page -Council Check Register by GL Check Register w GL Date & Summary 6/8/20186/4/2018 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 198624 6/8/2018 100050 DAKOTA ELECTRIC Continued... 198625 6/8/2018 100405 DAKOTA ELECTRIC ASSOC 4,261.44 REPAIRS C2 C4 E2 E4 278724 200002411627-05 1018 6301.64326/7/2018 Utility System Repair-Labor Street Lighting 4,261.44 198626 6/8/2018 100053 DELEGARD TOOL CO 82.75 TOOLS 278725 55616 2401.62416/7/2018 Shop Materials Gen/Adm-Central Services 150.71 TOOLS NEW MECHANIC 278726 55384 2401.62406/7/2018 Small Tools Gen/Adm-Central Services 93.57 TOOLS NEW MECHANIC 278727 55108 2401.62406/7/2018 Small Tools Gen/Adm-Central Services 327.03 198627 6/8/2018 101693 DICK'S SANITATION SERVICE INC. 56.57 CH/PD COMPOST 278728 DT0002186779 3304.65396/7/2018 Waste Removal/Sanitation Servi Bldg/Facilities Maintenance 54.59 ORGANIC REMOVAL 278728 DT0002186779 6603.65396/7/2018 Waste Removal/Sanitation Servi Building Repair & Maint. 111.16 198628 6/8/2018 148488 DOERING, DAWN 1,200.00 LAKEFEST 2018 VENDOR 278749 060918 6538.63286/7/2018 Special Events/Admission Fees Pub Information/Education 1,200.00 198629 6/8/2018 126333 DUNN & SEMINGTON PRINTING DESIGN 240.00 FIGURE SKATING CLUB SIGNS 278736 32930 6601.62206/7/2018 Operating Supplies - General General/Administrative-Arena 240.00 198630 6/8/2018 100387 EAGAN GENERAL REPAIR 45.00 CONE HOLDER REPAIR--REHAB 278729 27097 1224.62316/7/2018 Mobile Equipment Repair Parts Engineer 570.00 UNIT 137 278730 27113 9001.14156/7/2018 Inventory - Parts General Fund 120.00 SOOCERGOALREPAIR 278731 27095 3118.62526/7/2018 Parks & Play Area Supplies Athletic Field Mtn/Setup 30.00 EQUIP PARTS 278732 27098 3129.62316/7/2018 Mobile Equipment Repair Parts Shop Mtn/General Repairs 120.00 SMALL TOOLS 278733 27100 3117.62406/7/2018 Small Tools Irrigation System Mtn/Install 1,700.00 WORKMAN ACCESSORY'18CIP 278734 27093 3531.66406/7/2018 Machinery/Equipment Equip Rev Fd-Dept 31 125.00 GRD LT PLATE 278735 27110 6827.65356/7/2018 Other Contractual Services Building Maintenance 2,710.00 198631 6/8/2018 151858 EAYRS, JAMES 129.10 11031-OVRPMNT 3857 HEATHER DR 278750 052218 9220.22506/7/2018 Escrow Deposits Public Utilities 129.10 198632 6/8/2018 100060 ECM PUBLISHERS INC 6/7/2018City of Eagan 16:26:44R55CKR2LOGIS102V 7Page -Council Check Register by GL Check Register w GL Date & Summary 6/8/20186/4/2018 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 198632 6/8/2018 100060 ECM PUBLISHERS INC Continued... 65.44 LEGAL NOTICE-CANDIDATE FILING 278751 597914 0401.63596/7/2018 Legal Notice Publication General & Admn-City Clerk 32.72 PH - VIKING LAKES IUP 278752 597915 0401.63596/7/2018 Legal Notice Publication General & Admn-City Clerk 24.54 PH - USE DISTRICT ORD AMEND 278753 597916 0401.63596/7/2018 Legal Notice Publication General & Admn-City Clerk 28.63 PH - KRAMER SUBDIVISION 278754 597918 0401.63596/7/2018 Legal Notice Publication General & Admn-City Clerk 36.81 PH - SUBURBAN LANDSCAPE 278755 597920 0401.63596/7/2018 Legal Notice Publication General & Admn-City Clerk 24.54 PH - SIGN ORDINANCE 278756 597919 0401.63596/7/2018 Legal Notice Publication General & Admn-City Clerk 208.50 ECM PUBLISHERS-PUPPET WAGON 278757 602089 3060.63576/7/2018 Advertising/Publication Puppet wagon 421.18 198633 6/8/2018 102620 ECOLAB 4,677.78 CHEMICALS 278758 9590174 6720.62446/7/2018 Chemicals & Chemical Products Pool Attendant 589.60 CLEANING SUPPLIES 278759 9686927 6603.62236/7/2018 Building/Cleaning Supplies Building Repair & Maint. 68.25 CHEMICALS 278760 9653605 6720.62446/7/2018 Chemicals & Chemical Products Pool Attendant 5,958.68 CHEMICALS 278761 9653604 6720.62446/7/2018 Chemicals & Chemical Products Pool Attendant 11,294.31 198634 6/8/2018 100451 FASTENAL COMPANY 292.72 BEE KILLER NTP 278762 MNTC1215166 6146.62306/7/2018 Repair/Maintenance Supplies-Ge North Plant Building 181.40 REPAIR PARTS STP 278763 MNTC1215509 6154.62336/7/2018 Building Repair Supplies South Plant Building 326.71 SS STRUT FOR CL2 BRACKET NTP 278764 MNTC1215168 6147.62606/7/2018 Utility System Parts/Supplies North Plant Production 800.83 198635 6/8/2018 151415 FISCHER BROS LLC 295.00 POOL REPAIR SUPPLIES 278813 1882 6720.62366/7/2018 Pool Repair Supplies Pool Attendant 28,800.00 PAINTING SLIDE, RIVER R/R FUND 278814 1894 6724.66706/7/2018 Other Equipment Capital Replacement(Cr 1114) 29,095.00 198636 6/8/2018 144138 FISCHER MINING LLC 216.21 MAINBREAK FILL 278830 117816 6160.62556/7/2018 Street Repair Supplies Main Maintenance/Repair 216.21 198637 6/8/2018 110996 FISCHLER & ASSOCIATES PA,GARY L. 1,395.00 PD LEADERSHIP ASSESSMENT 278831 10023 1001.63196/7/2018 Medical Services - Other General/Admn-Human Resources 1,395.00 198638 6/8/2018 111040 FORKLIFTS OF MINNESOTA, INC. 541.00 RENTAL OF FORKLIFT 278832 01R6415990 6603.64576/7/2018 Machinery & Equipment-Rental Building Repair & Maint. 541.00 198639 6/8/2018 111768 FRONTIER COMMUNICATIONS OF MN 6/7/2018City of Eagan 16:26:44R55CKR2LOGIS102V 8Page -Council Check Register by GL Check Register w GL Date & Summary 6/8/20186/4/2018 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 198639 6/8/2018 111768 FRONTIER COMMUNICATIONS OF MN Continued... 131.50 BISCAYNE AVE SAN LIFT STATION 278833 02231244-S-1813 0-MAY18 6239.63526/7/2018 Telephone Circuits Lift Station Maintenanc/Repair 131.50 198640 6/8/2018 101684 FUTHEY, MARY 2,055.51 TUITION REIMBURSEMENT 278838 051118 1001.64786/7/2018 Tuition and Book Reimbursement General/Admn-Human Resources 2,055.51 198641 6/8/2018 100362 G & M TREE MOVING INC 1,400.00 OHMANN TREE MOVING 278834 1856 2849.67586/7/2018 Plant Material Ohmann Park 1,400.00 198642 6/8/2018 147955 GALLS LLC 204.96 ORIGINAL ISSUE OFFICER 278835 009971896 1104.62246/7/2018 Clothing/Personal Equipment Patrolling/Traffic 363.96 LT. UNIFORM PANTS 278836 009984573 1104.62246/7/2018 Clothing/Personal Equipment Patrolling/Traffic 568.92 198643 6/8/2018 109670 GAMETIME 90.00 PLAY EQUIP PARTS 278837 PJI-0084542 3101.62526/7/2018 Parks & Play Area Supplies Playground Maintenance 90.00 198644 6/8/2018 100529 GASTFIELD MAINTENANCE PLUS, BOB 30.00 CUSTODIAL-FIRE 3 CALLOUT 5/18 278839 051818 3313.65376/7/2018 Janitorial Service Fire Buildings 896.00 CUSTODIAL-MAY 2018 278840 053118 3313.65376/7/2018 Janitorial Service Fire Buildings 926.00 198645 6/8/2018 100465 GERTEN GREENHOUSES 106.90 CHEM SUPPLIES 278841 1453 /12 3206.62446/7/2018 Chemicals & Chemical Products Chemical Appl-Plant Health Mgt 41.46 GARDEN MIX FOR POTS 278842 5135 /7 3217.62506/7/2018 Landscape Material & Supplies Landscape Mtn-Non-park sites 5,895.00 SPLASHPAD SITTING WALL 278918 25036 /6 2861.67596/7/2018 General Landscaping/Furnishing Central Park 6,043.36 198646 6/8/2018 100990 GRAINGER 11.37 PRESSURE GAUGE SNUBBER 278850 9790439070 6152.62306/7/2018 Repair/Maintenance Supplies-Ge PRS Inspection/Maint/Repair 11.37 198647 6/8/2018 100084 HANCO 23.12 TIRE LUBE 278843 415731 2401.62416/7/2018 Shop Materials Gen/Adm-Central Services 23.12 6/7/2018City of Eagan 16:26:44R55CKR2LOGIS102V 9Page -Council Check Register by GL Check Register w GL Date & Summary 6/8/20186/4/2018 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 198648 6/8/2018 100085 HARDWARE HANK Continued... 29.90 PARTS 278844 1753316 3222.62316/7/2018 Mobile Equipment Repair Parts Equipment Mtn 308.19 BAR OIL 278845 1755293 3222.66706/7/2018 Other Equipment Equipment Mtn 8.32 ALUM STATION HARDWARE 278846 1759661 6439.62306/7/2018 Repair/Maintenance Supplies-Ge Lift Station Maintenanc/Repair 78.88 EQUIP PARTS 278847 1761778 3127.62316/7/2018 Mobile Equipment Repair Parts Equipment Maintenance/Repair 10.21 SITE FURNISHING PARTS 278848 1761564 3104.62526/7/2018 Parks & Play Area Supplies Site Amenity Installation 45.93 TOOLS-TROWELS 278851 1759645 3222.62406/7/2018 Small Tools Equipment Mtn 20.16 TOOLS 278852 1758793 3222.62406/7/2018 Small Tools Equipment Mtn 501.59 198649 6/8/2018 110749 HARRIS COMPANIES 192.00 LABOR TO FIX PLUMBING LEAK 278849 507015240 6602.65356/7/2018 Other Contractual Services Equipment Repair & Maint. 333.48 SUPPLIES TO FIX PLUMBING LEAK 278849 507015240 6602.62306/7/2018 Repair/Maintenance Supplies-Ge Equipment Repair & Maint. 2,128.47 EAST RINK DEHUM - R/R FUND 278853 507015327 6617.66406/7/2018 Machinery/Equipment Capital Replacement (cr1114) 9,419.00 MAINT AGREEMENT 5/1/18-7/31/18 278862 505006750 6602.65696/7/2018 Maintenance Contracts Equipment Repair & Maint. 12,072.95 198650 6/8/2018 100267 HAYES ELECTRIC 71.21 BLDG REPAIR PARTS 278854 4289 3106.62336/7/2018 Building Repair Supplies Structure Care & Maintenance 276.00 BLDG REPAIR LABOR 278854 4289 3106.64276/7/2018 Building Operations/Repair-Lab Structure Care & Maintenance 127.49 LIGHTING/FACILITY REPAIR PARTS 278855 4288 3108.62396/7/2018 Park Facility Repair Parts Park Improvements 460.00 LIGHTING/FACILITY REPAIR LABOR 278855 4288 3108.64316/7/2018 Park Facility Repair-Labor Park Improvements 953.75 SPLASHPAD IRR REMOVALS 278856 4290 2861.67546/7/2018 Utilities Central Park 4,566.00 TRAPP FARM/GOAT HILL FIXTURES 278863 4291 3624.66306/7/2018 Other Improvements Facilities R&R Fd-Mtn Facility 6,454.45 198651 6/8/2018 100087 HENNEPIN CTY DISTRICT COURT 300.00 NICOLE MAY KELLY 278857 222661 9001.22606/7/2018 Bail Deposits General Fund 300.00 198652 6/8/2018 102599 HIRSHFIELD'S PAINT MANUFACTURING 1,900.00 FIELD MARKING PAINT 278858 121147 3048.62276/7/2018 Recreation Equipment/Supplies Adult Softball-Men 1,900.00 198653 6/8/2018 100297 HOLIDAY COMMERCIAL 7.17 FUEL 278859 1400-006-310-73 7-050818 3118.62356/7/2018 Fuel, Lubricants, Additives Athletic Field Mtn/Setup 36.54 FUEL 278860 1400-006-310-71 0-050818 3118.62356/7/2018 Fuel, Lubricants, Additives Athletic Field Mtn/Setup 5.36 CAR WASHES 278861 1400-006-317-66 9-050818 1221.63546/7/2018 Car Washes Administration-Fire 6/7/2018City of Eagan 16:26:44R55CKR2LOGIS102V 10Page -Council Check Register by GL Check Register w GL Date & Summary 6/8/20186/4/2018 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 198653 6/8/2018 100297 HOLIDAY COMMERCIAL Continued... 49.07 198654 6/8/2018 100627 HOME DEPOT CREDIT SERVICES 2.00 SHOP SUPPLIES 278765 5011934 2270.62206/8/2018 Operating Supplies - General Building And Grounds-Mtn 18.97 MAILBOX REPAIR SUPPLIES 278766 4093032 2240.62566/8/2018 Snow Removal/Ice Control Suppl Street Plowing/Sanding 217.51 MAILBOX REPAIR 278767 5022067 2240.62566/8/2018 Snow Removal/Ice Control Suppl Street Plowing/Sanding 13.83 MAILBOX REPAIR 278768 5022094 2240.62566/8/2018 Snow Removal/Ice Control Suppl Street Plowing/Sanding 4.96 O RING FOR SWEEPER 278769 4080659 2244.62316/8/2018 Mobile Equipment Repair Parts Street Equipment Repair/Mtn 84.40 MAILBOX REPAIR 278770 2022201 2240.62566/8/2018 Snow Removal/Ice Control Suppl Street Plowing/Sanding 148.47 MAILBOX REPAIR 278771 1013410 2240.62566/8/2018 Snow Removal/Ice Control Suppl Street Plowing/Sanding 96.95 MAILBOX REPAIR 278772 7014047 2240.62566/8/2018 Snow Removal/Ice Control Suppl Street Plowing/Sanding 6.20 CONCRETE FOR SIGN POSTS 278773 6014189 2242.62576/8/2018 Signs & Striping Material Signs-Installation & Mtn 96.34 TOOLS 278774 23069 2401.62406/8/2018 Small Tools Gen/Adm-Central Services 34.35 CURB &GUTTER REPAIRS 278775 7015653 2271.62556/8/2018 Street Repair Supplies Boulevard/Ditch Mtn 7.98 TURF REPAIRS 278776 7023166 2271.62556/8/2018 Street Repair Supplies Boulevard/Ditch Mtn 731.96 198655 6/8/2018 101708 HONSA LIGHTING SALES & SVC. INC. 493.40 LIGHT BULBS 278864 84445 6827.62336/7/2018 Building Repair Supplies Building Maintenance 64.50 LIGHT BULBS 278865 84637 6827.62336/7/2018 Building Repair Supplies Building Maintenance 105.48 BLDG REPAIR PARTS 278866 84638 3106.62336/7/2018 Building Repair Supplies Structure Care & Maintenance 663.38 198656 6/8/2018 100090 HOTSY EQUIPMENT OF MINNESOTA 258.66 PRESSURE WASHER SOAP 278867 59622 2401.62416/7/2018 Shop Materials Gen/Adm-Central Services 258.66 198657 6/8/2018 148985 HP INC. 92.00 LAPTOP DOCKING STATION HR 278868 59919760 1001.66606/7/2018 Office Furnishings & Equipment General/Admn-Human Resources 296.00 CH DOCKING STATIONS AND SCREEN 278869 59929570 3001.66606/7/2018 Office Furnishings & Equipment General/Admn-Recreation 204.00 COMPUTERS-NEW 278869 59929570 3170.66606/7/2018 Office Furnishings & Equipment General AdmIn-Parks 490.00 COMPUTER MONITORS AND DOCKING 278869 59929570 6601.66606/7/2018 Office Furnishings & Equipment General/Administrative-Arena 204.00 COMPUTER MONITORS 278869 59929570 6716.66606/7/2018 Office Furnishings & Equipment General Administration 92.00 ECC DOCKING STATIONS 278869 59929570 6801.66606/7/2018 Office Furnishings & Equipment General & Administrative 873.00 CH LAPTOP ORDER 278870 59924476 3001.66606/7/2018 Office Furnishings & Equipment General/Admn-Recreation 1,746.00 LAPTOPS FOR KT AND BK 278870 59924476 6601.66606/7/2018 Office Furnishings & Equipment General/Administrative-Arena 1,746.00 ECC LAPTOP ORDER 278870 59924476 6801.66606/7/2018 Office Furnishings & Equipment General & Administrative 1,126.76 CH CPU ORDER 278871 59919173 3001.66606/7/2018 Office Furnishings & Equipment General/Admn-Recreation 1,126.76 COMPUTERS-NEW 278871 59919173 3170.66606/7/2018 Office Furnishings & Equipment General AdmIn-Parks 1,126.76 COMPUTERS 278871 59919173 6716.66606/7/2018 Office Furnishings & Equipment General Administration 6/7/2018City of Eagan 16:26:44R55CKR2LOGIS102V 11Page -Council Check Register by GL Check Register w GL Date & Summary 6/8/20186/4/2018 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 198657 6/8/2018 148985 HP INC.Continued... 2,253.52 ECC CPU ORDER 278871 59919173 6801.66606/7/2018 Office Furnishings & Equipment General & Administrative 873.00 LAPTOP 278874 59924431 1001.66606/7/2018 Office Furnishings & Equipment General/Admn-Human Resources 816.00 MONITORS 278875 59914991 0720.66706/7/2018 Other Equipment General Admin-Planning & Zonin 350.00 LAPTOP-SPERDUTO 278876 60019408 2010.66606/7/2018 Office Furnishings & Equipment General Engineering 350.00 LAPTOP-SPERDUTO 278876 60019408 6101.66706/7/2018 Other Equipment Water -Administration 350.00 LAPTOP-SPERDUTO 278876 60019408 6201.66706/7/2018 Other Equipment San Sewer-Administration 343.48 LAPTOP-SPERDUTO 278876 60019408 6501.66706/7/2018 Other Equipment G/A - Water Quality 80.00 MONITORS & DOCKING STATION 278877 60041892 2010.66606/7/2018 Office Furnishings & Equipment General Engineering 80.00 MONITORS & DOCKING STATION 278877 60041892 6101.66706/7/2018 Other Equipment Water -Administration 80.00 MONITORS & DOCKING STATION 278877 60041892 6201.66706/7/2018 Other Equipment San Sewer-Administration 79.00 MONITORS & DOCKING STATION 278877 60041892 6501.66706/7/2018 Other Equipment G/A - Water Quality 115.00 PN TABLET DOCK 278958 60047119 3001.66606/7/2018 Office Furnishings & Equipment General/Admn-Recreation 14,893.28 198658 6/8/2018 102238 IDENTISYS 1,215.65 BADGE PRINTER EQUIP-MULT DEPT 278872 389657 3503.66606/7/2018 Office Furnishings & Equipment Equip Rev Fd-Dept 03 1,215.65 198659 6/8/2018 104674 INDELCO PLASTICS CORP. 330.80 CL2 SUPPLIES NTP 278873 INV036889 6147.62606/7/2018 Utility System Parts/Supplies North Plant Production 330.80 198660 6/8/2018 149612 INTEGRATED LOSS CONTROL INC. 686.00 SAFETY CONSULTANT-JUNE 2018 278878 12323 1001.64756/7/2018 Miscellaneous General/Admn-Human Resources 686.00 198661 6/8/2018 149316 INT'L SECURITY PRODUCTS 103.27 BLDG REPAIR PARTS 278879 3050831 3106.62336/7/2018 Building Repair Supplies Structure Care & Maintenance 103.27 198662 6/8/2018 100508 J R'S APPLIANCE DISPOSAL INC 481.61 JRSAPPLIANCEDISPOSAL, DUMPSTER 278886 7821 5045.63106/7/2018 Professional Services-General Temporary Office/Moving Expens 481.61 198663 6/8/2018 151879 JOHNSON CONTROLS FIRE PROTECTION LP 700.00 FIRE ALARM REPAIR 278880 84791116 6827.65356/7/2018 Other Contractual Services Building Maintenance 192.00 PART OF FURNANCE BLOWER R/R 278881 84834591 6617.66306/7/2018 Other Improvements Capital Replacement (cr1114) 892.00 198664 6/8/2018 119878 KATH FUEL 6/7/2018City of Eagan 16:26:44R55CKR2LOGIS102V 12Page -Council Check Register by GL Check Register w GL Date & Summary 6/8/20186/4/2018 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 198664 6/8/2018 119878 KATH FUEL Continued... 19,448.60 4000 GAL DIESEL /GAS 278882 624005 9001.14116/7/2018 Inventory - Motor Fuels General Fund 19,448.60 198665 6/8/2018 140758 KENDELL DOORS & HARDWARE INC. 1,771.89 DOOR LOCKS FOR EHA 278883 S1060372 6603.62306/7/2018 Repair/Maintenance Supplies-Ge Building Repair & Maint. 1,771.89 198666 6/8/2018 150893 KLEIN UNDERGROUND LLC 1,047.50 CAMBRIDGE DR&COVINGTON LN 278887 76342 6160.64296/7/2018 Street Repair-Labor Main Maintenance/Repair 1,047.50 198667 6/8/2018 146762 KRAFT CONTRACTING & MECHANICAL LLC 875.93 KRAFT MECH BOILER STP 278884 12223 6154.64276/7/2018 Building Operations/Repair-Lab South Plant Building 875.93 198668 6/8/2018 100420 LEAGUE OF MINN CITIES INS TRUST 921.85 CLAIM GL58048 278922 3646 9591.63866/7/2018 Insurance Deductible Risk Management 921.85 198669 6/8/2018 102070 LITKE, TOM 2,000.00 BLDG PAINTING 278888 435273 3106.66206/7/2018 Buildings Structure Care & Maintenance 2,000.00 198670 6/8/2018 143145 LYLE SIGNS INC. 593.51 STREET NAME SIGNS 278885 000824952 2242.62576/7/2018 Signs & Striping Material Signs-Installation & Mtn 593.51 198671 6/8/2018 100116 MACQUEEN EQUIP 6,258.47 UNIT 158 278889 P12892 9001.14156/7/2018 Inventory - Parts General Fund 6,258.47 198672 6/8/2018 100118 MARKS TOWING 75.00 UNIT 108 RO 681 278890 486654 9001.14156/7/2018 Inventory - Parts General Fund 75.00 198673 6/8/2018 148787 MARSHALL, SHARON 70.00 ACTIVITY REFUND 278896 709568 3001.22506/7/2018 Escrow Deposits General/Admn-Recreation 70.00 198674 6/8/2018 151963 MCCONNELL, JERRY 6/7/2018City of Eagan 16:26:44R55CKR2LOGIS102V 13Page -Council Check Register by GL Check Register w GL Date & Summary 6/8/20186/4/2018 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 198674 6/8/2018 151963 MCCONNELL, JERRY Continued... 74.00 ACTIVITY REFUND 278964 715865 3001.22506/7/2018 Escrow Deposits General/Admn-Recreation 74.00 198675 6/8/2018 103284 MCFOA 45.00 MCFOA MEMBERSHIP - SCIPIONI 278923 2018/2019 SCIPIONI 0401.64796/7/2018 Dues and Subscriptions General & Admn-City Clerk 45.00 MCFOA MEMBERSHIP - TUMINI 278924 2018/2019 TUMINI 0401.64796/7/2018 Dues and Subscriptions General & Admn-City Clerk 90.00 198676 6/8/2018 101894 MCLAY, RICK 280.00 FDIC-MCLAY 278897 042818 1223.64766/7/2018 Conferences/Meetings/Training Training Fire & EMS 280.00 198677 6/8/2018 100121 MCNAMARA CONTR INC 101,825.15 CONT 17-20/P1245/ PMT 1 278898 060118 8245.67106/7/2018 Project - Contract P1245 Quarry Rd 77,886.51 CONT 17-20/P1245/ PMT 1 278898 060118 8287.67106/7/2018 Project - Contract P1287 Quarry Park pickleball 179,711.66 198678 6/8/2018 151867 MEHLBRECH, LISA 122.95 11031-OVRPMNT 3735 BROWN BEAR 278891 052218 9220.22506/7/2018 Escrow Deposits Public Utilities 122.95 198679 6/8/2018 100571 MENARDS-APPLE VALLEY 131.93 BLDG REPAIR PARTS 278892 40094 3106.62336/7/2018 Building Repair Supplies Structure Care & Maintenance 48.00-RETURNED PARTS 278893 40056 3104.62206/7/2018 Operating Supplies - General Site Amenity Installation 168.96 GENERAL PARTS 278894 40054 3103.62206/7/2018 Operating Supplies - General Site Amenity Maintenance 412.00 BLDG REPAIR PARTS 278895 40524 3106.62336/7/2018 Building Repair Supplies Structure Care & Maintenance 664.89 198680 6/8/2018 151095 MENARDS-BURNSVILLE 235.39 SITE FURNISHING PARTS 278899 77784 3117.62206/7/2018 Operating Supplies - General Irrigation System Mtn/Install 366.20 SITE FURNISHING PARTS 278900 77028 3104.62526/7/2018 Parks & Play Area Supplies Site Amenity Installation 102.10 BLDG REPAIR PARTS 278901 77719 3106.62336/7/2018 Building Repair Supplies Structure Care & Maintenance 84.10 LUMBER 278902 77870 3104.62526/7/2018 Parks & Play Area Supplies Site Amenity Installation 787.79 198681 6/8/2018 100125 METRO COUNCIL ENVIRONMTL SERV-SAC 1,292.20-MAY 2018 278903 050118 0801.42466/7/2018 Administrative Fee on SAC Coll General & Admn-Protective Insp 129,220.00 MAY 2018 278903 050118 9220.22756/7/2018 MCES Sewer Availability Charge Public Utilities 6/7/2018City of Eagan 16:26:44R55CKR2LOGIS102V 14Page -Council Check Register by GL Check Register w GL Date & Summary 6/8/20186/4/2018 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 198681 6/8/2018 100125 METRO COUNCIL ENVIRONMTL SERV-SAC Continued... 127,927.80 198682 6/8/2018 100849 MID AMERICA BUSINESS SYSTEMS 15,776.78 RECORD SCANNING - BI, ENG & PL 278919 743816 0401.65356/7/2018 Other Contractual Services General & Admn-City Clerk 15,776.78 198683 6/8/2018 141839 MIDWAY FORD 29,606.84 NEW #309 278920 117596 3531.66806/7/2018 Mobile Equipment Equip Rev Fd-Dept 31 29,606.84 198684 6/8/2018 123677 MILLER TREE SERVICE 4,955.00 STUMP GRINDING 278906 0524185-24-18 3220.63106/7/2018 Professional Services-General Tree Removal 4,955.00 198685 6/8/2018 102753 MINNCOR INDUSTRIES 240.00 BUSINESS CARDS NEW FF'S 278904 SOI-069817 1221.62106/7/2018 Office Supplies Administration-Fire 240.00 198686 6/8/2018 143291 MIRACLE METHOD 600.00 COUNTER TOP, LIFEGUARD 278905 905257 6719.62336/7/2018 Building Repair Supplies Building Maintenance 600.00 198687 6/8/2018 101881 MN CITY COUNTY MGMT ASSOC. 55.00 MCMA, ICMA CONFERENCE DINNER 278907 092418-MILLER 0201.64766/7/2018 Conferences/Meetings/Training General & Admn-Admn 55.00 198688 6/8/2018 121807 MN CLAY COMPANY USA 594.57 SUPPLIES 278908 105033 3081.62276/7/2018 Recreation Equipment/Supplies Arts & Humanities Council 594.57 198689 6/8/2018 102468 MN DEPT OF HEALTH 290.00 CONCESSION TRAILER 2018 278909 FBL-15260-17204 -2018 6713.64806/7/2018 Licenses, Permits and Taxes Concessions 290.00 198690 6/8/2018 120087 MN ENERGY RESOURCES CORP 73.67 UTILITY STORAGE BLDG 278910 0505182087-0000 3-MAY18 6146.64106/7/2018 Natural Gas Service North Plant Building 32.11 WELL #3 278911 0505460873-0000 2-MAY18 6146.64106/7/2018 Natural Gas Service North Plant Building 6/7/2018City of Eagan 16:26:44R55CKR2LOGIS102V 15Page -Council Check Register by GL Check Register w GL Date & Summary 6/8/20186/4/2018 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 198690 6/8/2018 120087 MN ENERGY RESOURCES CORP Continued... 2,733.03 NORTH TREATMENT PLANT 278912 0505460873-0000 1-MAY18 6146.64106/7/2018 Natural Gas Service North Plant Building 29.27 HOLZ FARM 278913 0506678453-0000 1-MAY18 3106.64106/7/2018 Natural Gas Service Structure Care & Maintenance 32.89 TRAPP FARM PARK 278914 0506168916-0000 1-MAY18 3106.64106/7/2018 Natural Gas Service Structure Care & Maintenance 32.92 RAHN PARK WARMING HOUSE 278915 0505212492-0000 1-MAY18 3106.64106/7/2018 Natural Gas Service Structure Care & Maintenance 2,933.89 198691 6/8/2018 120715 MN OCCUPATIONAL HEALTH 284.00 PRE-EMPLOYMENT PHYSICALS 278916 288431 1001.63186/7/2018 Medical Services - Physical Ex General/Admn-Human Resources 284.00 198692 6/8/2018 145327 MNSPECT LLC 12,800.00 278917 7430 0805.63106/7/2018 Professional Services-General Construction Insp-Field 12,800.00 198693 6/8/2018 149716 MUELLER, GREG 500.00 PUBLIC ART PROPOSAL FEE 278925 0000019 3095.65356/7/2018 Other Contractual Services Art House MRAC Grant 500.00 198694 6/8/2018 151863 NICOLS MN INC 108.61 11031-OVRPMNT 4206 NICOLS RD 278921 052218 9220.22506/7/2018 Escrow Deposits Public Utilities 108.61 198695 6/8/2018 139057 NORTH AMERICAN CLEANING CORP 406.00 BLDG CONTRACT CLEANING-MAR18 278930 115602 3106.65376/7/2018 Janitorial Service Structure Care & Maintenance 406.00 BLDG CONTRACT CLEANING-APR18 278931 115603 3106.65376/7/2018 Janitorial Service Structure Care & Maintenance 406.00 BLDG CONTRACT CLEANING-MAY18 278932 115604 3106.65376/7/2018 Janitorial Service Structure Care & Maintenance 1,218.00 198696 6/8/2018 102547 NORTHERN SAFETY TECHNOLOGY 1,543.38 STROBE LIGHTS FOR VEHICLES 278926 45774 6240.62316/7/2018 Mobile Equipment Repair Parts Sewer Main Inspection 477.92 STROBE LIGHTS FOR VEHICLES 278927 45792 6240.62316/7/2018 Mobile Equipment Repair Parts Sewer Main Inspection 851.44-CREDIT FOR LIGHTS 278928 45791 6240.62316/7/2018 Mobile Equipment Repair Parts Sewer Main Inspection 1,169.86 198697 6/8/2018 101324 NORTHLAND BUSINESS SYSTEMS 3,197.83 ANNUAL MAINTENANCE 278929 IN81979 0301.65696/7/2018 Maintenance Contracts IT-Gen & Admn 6/7/2018City of Eagan 16:26:44R55CKR2LOGIS102V 16Page -Council Check Register by GL Check Register w GL Date & Summary 6/8/20186/4/2018 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 198697 6/8/2018 101324 NORTHLAND BUSINESS SYSTEMS Continued... 3,197.83 198698 6/8/2018 108599 OFFICE DEPOT, INC. 129.99 OFFICE SUPPLIES 278933 142115219001 2401.62106/7/2018 Office Supplies Gen/Adm-Central Services 74.69 OFFICE SUPPLIES 278934 142324934001 2401.62106/7/2018 Office Supplies Gen/Adm-Central Services 71.30 MISC OFFICE SUPPLIES 278935 141720640001 1221.62106/7/2018 Office Supplies Administration-Fire 79.90 MISC OFFICE SUPPLIES 278936 142353890001 1221.62106/7/2018 Office Supplies Administration-Fire 654.00 COPY PAPER 278937 142606822001 0501.62106/7/2018 Office Supplies General & Admn-Finance 44.88 SUPPLIES 278937 142606822001 2010.62106/7/2018 Office Supplies General Engineering 4.54 SUPPLIES 278937 142606822001 0820.62106/7/2018 Office Supplies General/Admn-Housing 45.08 SUPPLIES 278938 143265459001 0501.62106/7/2018 Office Supplies General & Admn-Finance 14.39 SUPPLIES 278938 143265459001 1001.62106/7/2018 Office Supplies General/Admn-Human Resources 1,118.77 198699 6/8/2018 100653 PARADISE CAR WASH 47.80 CAR WASHES 278939 52025-060118 1221.63546/7/2018 Car Washes Administration-Fire 47.80 198700 6/8/2018 151875 PBBS EQUIPMENT CORPORATION 87.00 BLDG REPAIR PARTS 278940 188589 3106.62336/7/2018 Building Repair Supplies Structure Care & Maintenance 87.00 198701 6/8/2018 115253 PELLICCI ACE HARDWARE .56 MISC REPAIR SUPPLIES 278941 17216/E 1225.62306/7/2018 Repair/Maintenance Supplies-Ge Fire / EMS Equipment 29.97 SUPPLIES 278942 17242 /E 6501.62206/7/2018 Operating Supplies - General G/A - Water Quality 30.53 198702 6/8/2018 150991 PEMBER COMPANIES INC. 10,286.00 CONT 17-19/P1189/ PMT 3 278948 060118 8189.67106/7/2018 Project - Contract P1189 CG area landscape monume 10,286.00 198703 6/8/2018 149730 POND COMPANY, THE 444.70 ECC PLAZA POND START UP 278943 507 3217.63106/7/2018 Professional Services-General Landscape Mtn-Non-park sites 444.70 198704 6/8/2018 106667 POWERS ELECTRIC PRODUCTS 305.88 PARTS FOR DD SOUNDERS 278944 70059 6148.62306/7/2018 Repair/Maintenance Supplies-Ge North Well Field 305.88 198705 6/8/2018 144472 PRECISE MRM LLC 6/7/2018City of Eagan 16:26:44R55CKR2LOGIS102V 17Page -Council Check Register by GL Check Register w GL Date & Summary 6/8/20186/4/2018 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 198705 6/8/2018 144472 PRECISE MRM LLC Continued... 621.16 AVL SERVICE 278945 IN200-1017010 0301.65696/7/2018 Maintenance Contracts IT-Gen & Admn 621.16 198706 6/8/2018 123573 PROFESSIONAL WIRELESS COMMUNICATIONS 632.64 REPLACEMENT OF RADIOS 278946 86233 6716.62306/7/2018 Repair/Maintenance Supplies-Ge General Administration 632.64 198707 6/8/2018 122718 QUALITY FORKLIFT SALES & SERVICE INC. 129.00 FORKLIFT TRAINING 278947 R22442 1001.64756/7/2018 Miscellaneous General/Admn-Human Resources 129.00 198708 6/8/2018 138259 QUALITY PROPANE INC 157.41 PROPANE FOR GRILL 278949 163389T 6713.62436/7/2018 Heating Oil/Propane/Other Fuel Concessions 157.41 198709 6/8/2018 100361 R & R SPECIALTIES INC 20.50 BLADES SHARPENED 278950 0065045-IN 6602.62306/7/2018 Repair/Maintenance Supplies-Ge Equipment Repair & Maint. 1,550.00 LABOR TO PAINT ICE 278951 0065053-IN 6604.65356/7/2018 Other Contractual Services Ice Maintenance 1,171.00 SUPPLIES TO PAINT RINK 278951 0065053-IN 6604.62206/7/2018 Operating Supplies - General Ice Maintenance 2,741.50 198710 6/8/2018 109582 RECREATION SUPPLY COMPANY 359.00 LIFEGUARD CHAIR REPLAC 278952 340598 6720.62306/7/2018 Repair/Maintenance Supplies-Ge Pool Attendant 359.00 198711 6/8/2018 143983 RED'S SAVOY PIZZA 52.00 CONCESSION RESALE 278955 06/01/18 6609.68556/7/2018 Merchandise for Resale Concession Sales/Vending 52.00 198712 6/8/2018 100728 RENT N SAVE 438.76 PORTABLE TOILET RENT APR18 278956 52253 3111.65396/7/2018 Waste Removal/Sanitation Servi Refuse/Waste Control 438.76 198713 6/8/2018 150405 RMB ENVIRONMENTAL LABORATORIES INC 370.00 WQ MONITORING LAB SERVICES 278953 391158 6528.63236/7/2018 Testing Services Basin Mgmt-Water Spl/Studies/M 217.00 WQ MONITORING LAB SERVICES 278954 390718 6528.63236/7/2018 Testing Services Basin Mgmt-Water Spl/Studies/M 587.00 198714 6/8/2018 151182 ROTTY, KEVIN J 350.00 VOICE MAIL INTRO 278957 5219 6716.65356/7/2018 Other Contractual Services General Administration 6/7/2018City of Eagan 16:26:44R55CKR2LOGIS102V 18Page -Council Check Register by GL Check Register w GL Date & Summary 6/8/20186/4/2018 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 198714 6/8/2018 151182 ROTTY, KEVIN J Continued... 350.00 198715 6/8/2018 149711 SAFE-FAST INC. 59.90 HYDRANT BLASTING SHIRTS 278959 INV199625 6144.62226/7/2018 Medical/Rescue/Safety Supplies Hydrant Maintenance/Repair 59.90 198716 6/8/2018 100683 SAMS CLUB GECF 25.98 POP/COFFEE/CHEESE/POP 278777 002577 6806.68556/8/2018 Merchandise for Resale Concessions 124.86 POP/COFFEE/CHEESE/POP 278777 002577 6831.68556/8/2018 Merchandise for Resale Food and Beverage 47.94 CAKES 278778 005245-042118 6609.68556/8/2018 Merchandise for Resale Concession Sales/Vending 11.98 CHIPS 278779 000356 0101.64776/8/2018 Local Meeting Expenses Legislative/Policy Development 26.66 PLATES 278780 001282 1101.62106/8/2018 Office Supplies General/Admn-Police 16.86 MYSTERY TRIP-WATER/CRACKERS 278781 004592-042318 3078.62276/8/2018 Recreation Equipment/Supplies Senior Citizens 1.00-MYSTERY TRIP-CREDIT 278782 005844-042318 3078.62276/8/2018 Recreation Equipment/Supplies Senior Citizens 52.45 PHOTOS/COOKIES 278783 006788 3057.62276/8/2018 Recreation Equipment/Supplies Preschool Programs 52.25 KITCHEN&TRUCK CLEANING SUPPLIE 278784 008141-042618 1221.62206/8/2018 Operating Supplies - General Administration-Fire 39.98 CAKE-RETIREMENT RAMTHUN 278785 002307 1101.62106/8/2018 Office Supplies General/Admn-Police 31.96 CAKES 278786 006804-042718 6609.68556/8/2018 Merchandise for Resale Concession Sales/Vending 88.59 SPRITE SYRUP 278787 008358 6609.68556/8/2018 Merchandise for Resale Concession Sales/Vending 24.96 PACKAGING TAPE-ICE SHOW 278788 006464 6606.62206/8/2018 Operating Supplies - General Ice Show 18.63 CAKE 278789 006559 1221.62206/8/2018 Operating Supplies - General Administration-Fire 13.96 STRAWBERRIES/MUFFINS 278790 009809 3078.62276/8/2018 Recreation Equipment/Supplies Senior Citizens 15.00-CANCELLED B. BOEDING 278791 019218 3170.64796/8/2018 Dues and Subscriptions General AdmIn-Parks 76.75 SUPPLIES 278792 000043-050318 3027.62276/8/2018 Recreation Equipment/Supplies Holz Farm 7.98 SUPPLIES 278793 006788-050318 3061.62276/8/2018 Recreation Equipment/Supplies Market Fest 30.00 J. FLEWELLEN/C. ANDERSON 278794 999999-050518 6801.64796/8/2018 Dues and Subscriptions General & Administrative 12.76 LEMONADE 278795 002062 3078.62276/8/2018 Recreation Equipment/Supplies Senior Citizens 100.59 SUPPLIES 278796 003505-050718 3078.62276/8/2018 Recreation Equipment/Supplies Senior Citizens 26.72 SUPPLIES 278797 007269 6831.68556/8/2018 Merchandise for Resale Food and Beverage 27.46 SUPPLIES 278797 007269 6807.62206/8/2018 Operating Supplies - General Fitness Center 23.96 SUPPLIES 278798 003950 6807.62206/8/2018 Operating Supplies - General Fitness Center 39.88 SUPPLIES 278798 003950 6805.62206/8/2018 Operating Supplies - General Birthday Parties 52.54 SUPPLIES 278798 003950 6831.62206/8/2018 Operating Supplies - General Food and Beverage 44.73 SUPPLIES 278798 003950 6806.68556/8/2018 Merchandise for Resale Concessions 95.18 SUPPLIES 278798 003950 6831.68556/8/2018 Merchandise for Resale Food and Beverage 39.98 CAKE 278799 007392-050918 3075.62276/8/2018 Recreation Equipment/Supplies CDBG - Teens 34.92 JUICE/CRACKERS 278800 003274 3075.62276/8/2018 Recreation Equipment/Supplies CDBG - Teens 68.43 KITCHEN SUPPLIES 278801 009230 1101.62106/8/2018 Office Supplies General/Admn-Police 30.90 JUICE/DANISH/CINN ROLLS/MUFFIN 278802 003376 6805.62206/8/2018 Operating Supplies - General Birthday Parties 123.68 JUICE/DANISH/CINN ROLLS/MUFFIN 278802 003376 6831.68556/8/2018 Merchandise for Resale Food and Beverage 6/7/2018City of Eagan 16:26:44R55CKR2LOGIS102V 19Page -Council Check Register by GL Check Register w GL Date & Summary 6/8/20186/4/2018 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 198716 6/8/2018 100683 SAMS CLUB GECF Continued... 130.62 CINN ROLLS/MUFFINS 278803 005079 6831.68556/8/2018 Merchandise for Resale Food and Beverage 39.98 CAKE-AWARDS CEREMONY 278804 003228-051518 1101.62106/8/2018 Office Supplies General/Admn-Police 35.06 FAMILY ACADEMY-WATER/COOKIES 278805 003229 1104.64776/8/2018 Local Meeting Expenses Patrolling/Traffic 65.14 CRACKERS/COOKIES 278806 005436-051618 3057.62276/8/2018 Recreation Equipment/Supplies Preschool Programs 30.94 WATER/COOKIES 278807 008937 3078.62276/8/2018 Recreation Equipment/Supplies Senior Citizens 53.42 CHIPS/GOLDFISH/SUPPLIES 278808 004453-051718 6831.68556/8/2018 Merchandise for Resale Food and Beverage 12.72 CHIPS/GOLDFISH/SUPPLIES 278808 004453-051718 6806.62206/8/2018 Operating Supplies - General Concessions 16.22 CHIPS/GOLDFISH/SUPPLIES 278808 004453-051718 6831.62206/8/2018 Operating Supplies - General Food and Beverage 9.98 CHIPS/GOLDFISH/SUPPLIES 278808 004453-051718 6806.68556/8/2018 Merchandise for Resale Concessions 29.90 WATER 278809 005514 1101.64776/8/2018 Local Meeting Expenses General/Admn-Police 31.92 WATER/FLAVORICE/PIE 278810 000669 3079.62276/8/2018 Recreation Equipment/Supplies Special Events 104.86 WATER/FLAVORICE/PIE 278810 000669 3027.62276/8/2018 Recreation Equipment/Supplies Holz Farm 13.65 WATER/FLAVORICE/PIE 278810 000669 3061.62276/8/2018 Recreation Equipment/Supplies Market Fest 1,971.93 198717 6/8/2018 140878 SCHAD-TRACY SIGNS INC. 6,140.00 BACK LIT SIGNS FOR EHA 279015 0037678-IN 6603.66306/7/2018 Other Improvements Building Repair & Maint. 6,140.00 198718 6/8/2018 100187 SEH 433.91 ENG. COSTS FOR PCS UPGRADE 278960 350181 6007.6310 AVERI6/7/2018 Professional Services-General Sperry Antenna Location 252.92 ENG COSTS FOR AWS 278961 350231 6006.6310 AVERI6/7/2018 Professional Services-General South Lakes Tower Antenna Loca 167.20 ENG. COSTS FOR OPT 278961 350231 6003.6310 AVERI6/7/2018 Professional Services-General Lexington Antenna Location 1,970.35 PUBWORKS RADIO INSTALL 278962 350183 6101.63106/7/2018 Professional Services-General Water -Administration 2,824.38 198719 6/8/2018 149647 SHETLER SI INC 97.88 SECURITY OFFICER 278965 1017622 6801.65356/7/2018 Other Contractual Services General & Administrative 97.88 198720 6/8/2018 100193 SIGNATURE CONCEPTS 3,263.24 EMPLOYEE UNIFORMS 278966 917635 6716.62246/7/2018 Clothing/Personal Equipment General Administration 3,263.24 198721 6/8/2018 151184 SIMPLIFILE 98.00 RECORDING FEE 278967 MNTXJK-05262018 9001.22456/7/2018 Escrow - Private Development F General Fund 98.00 198722 6/8/2018 147953 SITEONE LANDSCAPE SUPPLY LLC 11,013.24 FERTILIZER 278968 85754544 3114.62536/7/2018 Turf Maintenance & Landscape S Turf Mgmt/Enhancement 6/7/2018City of Eagan 16:26:44R55CKR2LOGIS102V 20Page -Council Check Register by GL Check Register w GL Date & Summary 6/8/20186/4/2018 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 198722 6/8/2018 147953 SITEONE LANDSCAPE SUPPLY LLC Continued... 11,013.24 198723 6/8/2018 100196 SNAP ON TOOLS 50.19 TOOLS NEW MECHANIC 279011 ARV/36118452 2401.62406/7/2018 Small Tools Gen/Adm-Central Services 50.19 198724 6/8/2018 100197 SOUTH RIVER HEATING COOLING 699.41 HVAC CONTRACT 279013 18-17767 3314.65696/7/2018 Maintenance Contracts Central Maintenance 699.41 198725 6/8/2018 102392 SPARTAN PROMOTIONAL GROUP, INC. 184.75 LANYARDS 279012 563320 0401.62256/7/2018 Election Supplies General & Admn-City Clerk 370.40 SUPPLIES 279012 563320 0501.62106/7/2018 Office Supplies General & Admn-Finance 184.75 LANYARDS 279012 563320 6101.62106/7/2018 Office Supplies Water -Administration 739.90 198726 6/8/2018 147357 SPRINGER, KIP 1,740.00 TUITION REIMBURSEMENT 279014 051818 1001.64786/7/2018 Tuition and Book Reimbursement General/Admn-Human Resources 1,740.00 198727 6/8/2018 127800 SUPERIOR MECHANICAL COLLISION 3,322.08 CLAIM CA58803 278969 31035 9591.63866/7/2018 Insurance Deductible Risk Management 3,322.08 198728 6/8/2018 150340 SYRINIX INC. 950.00 PRESSURE MONITORING SOFTWARE 278970 0000000188 6152.62706/7/2018 Computer Software PRS Inspection/Maint/Repair 950.00 198729 6/8/2018 151851 SYSCO-MINNESOTA INC 56.88 CONCESSION RESALE 278971 147872857 6713.68556/7/2018 Merchandise for Resale Concessions 836.78 CONCESSION RESALE 278972 147849743 6713.68556/7/2018 Merchandise for Resale Concessions 893.66 198730 6/8/2018 143384 TAYLOR ELECTRIC COMPANY 6,126.52 PW RADIO UPGRADE 278973 1202 6005.6432 P12466/7/2018 Utility System Repair-Labor Safari Antenna Location 6,126.52 PW RADIO UPGRADE 278973 1202 6008.6432 P12466/7/2018 Utility System Repair-Labor Yankee Doodle Antenna Location 811.62 ELECTRICAL WORK WELLS 8 9 278974 1201 6148.64276/7/2018 Building Operations/Repair-Lab North Well Field 13,064.66 198731 6/8/2018 116717 TEE JAY NORTH INC. 6/7/2018City of Eagan 16:26:44R55CKR2LOGIS102V 21Page -Council Check Register by GL Check Register w GL Date & Summary 6/8/20186/4/2018 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 198731 6/8/2018 116717 TEE JAY NORTH INC.Continued... 170.00 HANDICAP DOOR REPAIR 278975 32302 6827.65356/7/2018 Other Contractual Services Building Maintenance 170.00 198732 6/8/2018 103047 TENNANT 202.20 UNIT 403 278976 915318174 9001.14156/7/2018 Inventory - Parts General Fund 202.20 198733 6/8/2018 100107 THYSSENKRUPP ELEVATOR 125.00 ELEVATOR CONTRACT 278977 3003932873 6827.65696/7/2018 Maintenance Contracts Building Maintenance 185.00 ELEVATOR CONTRACT 278978 3003933861 3315.65696/7/2018 Maintenance Contracts City Hall 125.00 ELEVATOR CONTRACT 278978 3003933861 3316.65696/7/2018 Maintenance Contracts Police 125.00 ELEVATOR CONTRACT 278978 3003933861 3313.65696/7/2018 Maintenance Contracts Fire Buildings 250.00 ELEVATOR CONTRACT 278978 3003933861 9116.62236/7/2018 Building/Cleaning Supplies Cedar Grove Parking Garage 125.00 ELEVATOR MAINTENANCE 278981 3003932875 6603.65696/7/2018 Maintenance Contracts Building Repair & Maint. 125.00 ELEVATOR MAINTENANCE 278982 3003933342 6146.65356/7/2018 Other Contractual Services North Plant Building 1,060.00 198734 6/8/2018 142403 TITAN MACHINERY 830.42 UNIT 137 278979 10859526 9001.14156/7/2018 Inventory - Parts General Fund 830.42 198735 6/8/2018 100218 TOTAL TOOL 1,593.66 CONFINED SPACE HARNESS 278980 01283916 6104.62226/7/2018 Medical/Rescue/Safety Supplies Safety 1,593.66 198736 6/8/2018 134200 TREMBLEY, KRISTIN 1,100.00 TUITION REIMBURSEMENT 278983 042918 1001.64786/7/2018 Tuition and Book Reimbursement General/Admn-Human Resources 1,100.00 198737 6/8/2018 102081 TUMINI, CAROL 20.71 C TUMINI - MILEAGE 5/31/18 278984 053118 0401.63536/7/2018 Personal Auto/Parking General & Admn-City Clerk 20.71 198738 6/8/2018 100232 UHL CO INC 749.97 TEMP SPACE-ACC CONTROL DOORS 278985 6638 5045.66606/7/2018 Office Furnishings & Equipment Temporary Office/Moving Expens 230.50 LATCHGUARD AT OUTLET MALL DOOR 278986 6699 0301.62306/7/2018 Repair/Maintenance Supplies-Ge IT-Gen & Admn 980.47 198739 6/8/2018 120163 ULINE INC. 300.00 CLEANING SUPPLIES AND CABINET 278987 97545416 6439.62336/7/2018 Building Repair Supplies Lift Station Maintenanc/Repair 6/7/2018City of Eagan 16:26:44R55CKR2LOGIS102V 22Page -Council Check Register by GL Check Register w GL Date & Summary 6/8/20186/4/2018 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 198739 6/8/2018 120163 ULINE INC.Continued... 331.00 CLEANING SUPPLIES AND CABINET 278987 97545416 6147.62236/7/2018 Building/Cleaning Supplies North Plant Production 631.00 198740 6/8/2018 100304 UPS 4.39 UP 278988 00005613X0218-0 52618 1107.63466/7/2018 Postage Support Services 3.97 UPS 278988 00005613X0218-0 52618 2201.63466/7/2018 Postage Gen/Adm-Streets 8.36 198741 6/8/2018 100236 VAN PAPER 206.46 PAPER PRODUCTS 278989 464169-00 6719.62236/7/2018 Building/Cleaning Supplies Building Maintenance 206.46 198742 6/8/2018 100912 VERIZON WIRELESS, BELLEVUE 35.01 AIR CARDS 278990 9807821010 0901.63556/7/2018 Cellular Telephone Service Gen & Admin-Communications 70.02 AIR CARDS 278990 9807821010 3057.62206/7/2018 Operating Supplies - General Preschool Programs 70.02 AIR CARDS 278990 9807821010 3101.63556/7/2018 Cellular Telephone Service Playground Maintenance 1,470.42 AIR CARDS 278990 9807821010 1104.63496/7/2018 Teleprocessing Equipment Patrolling/Traffic 35.01 AIR CARDS 278990 9807821010 1105.62126/7/2018 Office Small Equipment Investigation/Crime Prevention 411.12 AIR CARDS 278990 9807821010 1221.62306/7/2018 Repair/Maintenance Supplies-Ge Administration-Fire 35.01 AIR CARDS 278990 9807821010 1221.63556/7/2018 Cellular Telephone Service Administration-Fire 599.99 AIR CARDS 278990 9807821010 2201.66706/7/2018 Other Equipment Gen/Adm-Streets 35.01 AIR CARDS 278990 9807821010 2010.63556/7/2018 Cellular Telephone Service General Engineering 140.04 AIR CARDS 278990 9807821010 0801.63556/7/2018 Cellular Telephone Service General & Admn-Protective Insp 265.42 AIR CARDS 278990 9807821010 2201.63556/7/2018 Cellular Telephone Service Gen/Adm-Streets 35.01 AIR CARDS 278990 9807821010 0301.63556/7/2018 Cellular Telephone Service IT-Gen & Admn 35.01 AIR CARDS 278990 9807821010 0201.63556/7/2018 Cellular Telephone Service General & Admn-Admn 35.03 AIR CARDS 278990 9807821010 3001.63556/7/2018 Cellular Telephone Service General/Admn-Recreation 70.02 AIR CARDS 278990 9807821010 0720.63556/7/2018 Cellular Telephone Service General Admin-Planning & Zonin 70.02 AIR CARDS 278990 9807821010 3170.63556/7/2018 Cellular Telephone Service General AdmIn-Parks 35.01 AIR CARDS 278990 9807821010 0805.63556/7/2018 Cellular Telephone Service Construction Insp-Field 105.03 AIR CARDS 278990 9807821010 3201.63556/7/2018 Cellular Telephone Service Administrative/General 35.01 AIR CARDS 278990 9807821010 9701.63556/7/2018 Cellular Telephone Service PEG-eligible 35.01 AIR CARDS 278990 9807821010 6234.63556/7/2018 Cellular Telephone Service Utility Locates 35.01 AIR CARDS 278990 9807821010 6239.64086/7/2018 Electricity-Lift Stations Lift Station Maintenanc/Repair 25.02 AIR CARDS 278990 9807821010 6239.63526/7/2018 Telephone Circuits Lift Station Maintenanc/Repair 35.01 AIR CARDS 278990 9807821010 6136.63556/7/2018 Cellular Telephone Service GIS - Utilities 35.01 AIR CARDS 278990 9807821010 6147.63556/7/2018 Cellular Telephone Service North Plant Production 70.02 AIR CARDS 278990 9807821010 6101.63556/7/2018 Cellular Telephone Service Water -Administration 6/7/2018City of Eagan 16:26:44R55CKR2LOGIS102V 23Page -Council Check Register by GL Check Register w GL Date & Summary 6/8/20186/4/2018 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 198742 6/8/2018 100912 VERIZON WIRELESS, BELLEVUE Continued... 35.01 AIR CARDS 278990 9807821010 6716.63556/7/2018 Cellular Telephone Service General Administration 35.01 AIR CARDS 278990 9807821010 6801.63556/7/2018 Cellular Telephone Service General & Administrative 3,892.31 198743 6/8/2018 102663 WAYTEK, INC. 206.08 PD SQUAD SET UP 278991 2660763 3511.66806/7/2018 Mobile Equipment Equip Rev Fd-Dept 11 2,689.80 PD SQUAD SET UP 278992 2660762 3511.66806/7/2018 Mobile Equipment Equip Rev Fd-Dept 11 2,895.88 198744 6/8/2018 104542 WSB & ASSOCIATES, INC. 1,083.50 OHMANN EXPANSION DESIGN 278994 6-R-011216-000- 052218 2849.67516/7/2018 Design & Engineering (External Ohmann Park 5,666.25 DATALINK PROGRAMMING 278995 2-R-011845-000- 052518 6136.63106/7/2018 Professional Services-General GIS - Utilities 312.00 GIS CONSULTING 278996 7-0-002084-140- 052518 0301.65676/7/2018 Contractual Programming/Data P IT-Gen & Admn 992.00 PROJECT MANAGEMENT 278997 24-0-002084-120 -052218 8189.67136/7/2018 Project - Outside Engineering P1189 CG area landscape monume 8,053.75 198745 6/8/2018 149263 WSI MANUFACTURING INC. 41.30 DETECTIVE UNIFORM 278993 62711 1105.62246/7/2018 Clothing/Personal Equipment Investigation/Crime Prevention 41.30 198746 6/8/2018 101755 XCEL ENERGY 116.45 ELEC CABINET-NICOLS RD 278998 51-0010197923-4 -052218 6301.64066/7/2018 Electricity-Street Lights Street Lighting 116.45 198747 6/8/2018 101755 XCEL ENERGY 10.25 MONUMENTS LIGHTING 278999 51-0010165807-6 -052218 6301.64066/7/2018 Electricity-Street Lights Street Lighting 10.25 198748 6/8/2018 101755 XCEL ENERGY 322.95 CENTRAL PKWY STREET LITES 279000 51-6563390-9-05 2418 6301.64066/7/2018 Electricity-Street Lights Street Lighting 322.95 198749 6/8/2018 101755 XCEL ENERGY 6/7/2018City of Eagan 16:26:44R55CKR2LOGIS102V 24Page -Council Check Register by GL Check Register w GL Date & Summary 6/8/20186/4/2018 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 198749 6/8/2018 101755 XCEL ENERGY Continued... 1,051.78 BURR OAKS LIFT STATION 279001 51-0011013079-4 -052418 6439.64086/7/2018 Electricity-Lift Stations Lift Station Maintenanc/Repair 1,051.78 198750 6/8/2018 101755 XCEL ENERGY 760.83 WELL HOUSE #22 279002 51-0011688001-1 -052218 6148.64096/7/2018 Electricity-Wells/Booster Stat North Well Field 760.83 198751 6/8/2018 101755 XCEL ENERGY 133.88 CEDAR GROVE PKWY STREET LITES 279003 51-0010060024-7 -052218 6301.64066/7/2018 Electricity-Street Lights Street Lighting 133.88 198752 6/8/2018 101755 XCEL ENERGY 165.02 VIKINGS PKWY CONTROLLER Q 279004 51-0011994568-4 6301.64066/7/2018 Electricity-Street Lights Street Lighting 165.02 198753 6/8/2018 101755 XCEL ENERGY 125.34 VIKINGS PWKY CONTROLLER P 279005 51-0011993854-9 -052518 6301.64066/7/2018 Electricity-Street Lights Street Lighting 125.34 198754 6/8/2018 101755 XCEL ENERGY 133.78 CEDAR GROVE BLVD STREET LITES 279006 51-0280165-0-05 2218 6301.64066/7/2018 Electricity-Street Lights Street Lighting 133.78 198755 6/8/2018 101755 XCEL ENERGY 2,236.96 CEDAR GROVE PARKING GARAGE 279007 51-0010548879-4 -052218 9116.64056/7/2018 Electricity Cedar Grove Parking Garage 2,236.96 198756 6/8/2018 100244 ZACKS INC 259.98 EQUIP PARTS 279008 32695 3127.62316/7/2018 Mobile Equipment Repair Parts Equipment Maintenance/Repair 185.92 SHOVELS 279009 32777 3222.62406/7/2018 Small Tools Equipment Mtn 445.90 198757 6/8/2018 151094 ZUMWALT, JASON 55.00 LICENSE RENEWAL 279010 042418 6201.64806/7/2018 Licenses, Permits and Taxes San Sewer-Administration 6/7/2018City of Eagan 16:26:44R55CKR2LOGIS102V 25Page -Council Check Register by GL Check Register w GL Date & Summary 6/8/20186/4/2018 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 198757 6/8/2018 151094 ZUMWALT, JASON Continued... 55.00 20185208 6/8/2018 100283 BERKLEY ADMINISTRATORS 35,000.00 WC ADVANCE 278811 060418 9593.16506/8/2018 Worker's Comp Advance to DCA Workers' Compensation Self-In 35,000.00 20185631 6/8/2018 147907 SELECT ACCOUNT 4,785.12 FLEX REIMBURSEMENT 278812 060718 9592.22156/8/2018 Flex Plan Withholding Payable Benefit Accrual 4,785.12 1,184,043.05 Grand Total Payment Instrument Totals Checks 1,184,043.05 Total Payments 1,184,043.05 6/7/2018City of Eagan 16:26:51R55CKS2LOGIS100 1Page -Council Check SummaryNote: Payment amount may not reflect the actual amount due to data sequencing and/or data selection. 6/8/20186/4/2018 - Company Amount 136,519.4209001GENERAL FUND 2,793.0109116CEDAR GROVE PARKING GARAGE 76.2509197ETV 195,268.5109220PUBLIC UTILITIES 27,533.1509221CIVIC ARENA 48,054.1709222CASCADE BAY 6,821.5209223CENTRAL PARK /COMMUNITY CENTER 9,332.2509328PARK SYS DEV AND R&R 35,418.3709335EQUIPMENT REVOLVING 4,566.0009336GENERAL FACILITIES RENEW & REP 1,231.5809353POLICE & CITY HALL REMODEL 672,399.7709372REVOLVING SAF-CONSTRUCTION 4,243.9309591RISK MANAGEMENT 4,785.1209592BENEFIT ACCRUAL 35,000.0009593WORKERS' COMPENSATION SELF-INS Report Totals 1,184,043.05 Agenda Information Memo June 19, 2018, Eagan City Council Meeting CONSENT AGENDA D. Approve Contracts Action To Be Considered: To approve the ordinary and customary contracts listed below. Facts:  The contracts listed below are in order for Council approval. Following approval, the contracts will be electronically executed by the Mayor and City Clerk. Contracts to be approved:  Contract with Shred-It for shredding services at the Fire Safety Center  Joint Powers Agreement with the University of Minnesota to participate in the University’s cooperative purchasing program  Joint Powers Agreement with Dakota County for conducting a Big River Regional Trail – Soo Line Extension Feasibility Study  Vendor Agreement with Cedar Creek Bank for a musical performance at Holz Farm  Sponsorship Agreement with Eagan 50+ Seniors for 2018 Market Fest Sponsorship Attachments: (0) The contracts are available from the City Clerk’s Office. Agenda Information Memo June 19, 2018 City Council Meeting CONSENT AGENDA E.Approve purchase agreement for the sale of former Fire Station #1 to CLASSICSNCLUNKERS LLC Action to Be Considered: Approve purchase agreement for the sale of former Fire Statin #1 to CLASSICSNCLUNKERSLLC. Facts: The City of Eagan solicited proposals through November 6, 2017 for the sale of former Fire Station #1. Terms of a purchase agreement that would result in the sale of Fire Station #1 to CLASSICCLUNKERS LLC have been agreed to by the purchaser and Staff CLASSICCLUNKERS LLC intends to use the property to store vehicles. Closing on the property will take place at a mutually agreeable time for both parties The Finance Committee reviewed the proposed purchase terms and is recommending approval of the sale.” Attachments: (1) CE-1 Purchase Agreement PURCHASE AGREEMENT This Purchase Agreement ("Agreement") is made and entered into as of this day of , 2018, by and between the City of Eagan, a Minnesota municipal corporation ("Seller") and CLASSICSNCLUNKERS LLC, a Minnesota limited liability company ("Buyer"). For purposes of this Agreement, the term "Effective Date" shall mean the date that Buyer receives a fully executed copy of this Agreement. In consideration of the covenants and agreements contained herein, the parties agree as follows: 1. Property. Pro e . Subject to compliance with the terms and conditions of this Agreement, Seller shall sell to Buyer and Buyer shall purchase from Seller property legally described as Lot 1, Block 1, Eagan Fire Station No. 1 (the "Property"). The Buyer intends to use the Property to store vehicles, a use the City Council of the City of Eagan has determined to be consistent with the limited business zoning designation. 2. Purchase Price; Pavment. A. Purchase Price. The purchase price for the Property shall be Fifty Thousand and no/100 Dollars ($50,000.00) ("Purchase Price") and shall be payable (subject to prorations, reductions and credits as provided below) by wire transfer, certified or cashier's check at the Closing. 3. Title to be Delivered; Commitment,• Survey Environmental Reporting,• Title Objections. A. Title to be Delivered. At Closing, Seller agrees to convey fee simple title in the Property subject to the Permitted Exceptions defined herein. B. Commitment. The Seller shall, within thirty (30) days after full execution of this agreement, cause to be issued and delivered at Seller's expense to Buyer a commitment ("Commitment") covering the Property issued by Dakota County Abstract (the "Escrow Agent") wherein Escrow Agent agrees to issue to Buyer an Owner's Title Insurance Policy insuring title subject only to the Permitted Exceptions, in the full amount of the Purchase Price, with extended coverage and free of standard exceptions. The Commitment shall have an effective date after the date of this Agreement. C. Title Objections. Buyer shall have ten (10) days from the later of the date it receives the Commitment or any update or supplement to the Survey or Commitment to determine whether title to the Property is marketable and to give Seller written objections to the marketability of the Property's title based on matters disclosed in the Survey, the Commitment, or any update or supplement thereto. Any exception disclosed in the Survey or Commitment (or any update or supplement thereto) and not objected to by Buyer within the applicable ten (10) day period shall be deemed a "Permitted Exception" hereunder. Buyer agrees to accept a conveyance of the Property subject to Permitted Exceptions. Seller shall have until thirty (30) days after it receives any written objections to cure the same to Buyer's reasonable satisfaction, and agrees to use its best efforts to do so. If Seller shall fail to cure Buyer's objections within that time, then Buyer may, at its sole discretion, either (a) terminate this Agreement without any liability on its part, or (b) waive such objections in writing and proceed to closing with the understanding that such uncured objections shall be deemed Permitted Exceptions at the Closing. 4. Seller's Property Information; Buyer's Inspections. A. Seller's Pro eegy Information. Seller has previously delivered all surveys, plans and other information relating to the Property to the Buyer (hereinafter the "Property Information"). B. Buyer's Inspections. Buyer, its counsel, agents, contractors, and other representatives (collectively, "Buyer Parties"), shall have reasonable access to the Property and all parts thereof, as well as to all Property Information and other papers and documents of Seller as they relate to the title, physical condition, development and operation of the Property. The Buyer Parties shall also have the right, upon prior notice to the Seller, to enter upon the Property during business hours for inspecting, surveying, testing, and engineering as it considers appropriate (collectively the "Inspections"). Buyer shall repair all damage to the Property caused by such Inspections and, as a condition of entry onto the Property, each of Buyer's contractors entering onto the Property shall have public liability insurance in an amount reasonably satisfactory to Buyer and Seller. 5. Control of Property. A. Control of Property. Until the Closing, Seller shall have the full responsibility and the entire liability for any and all damages or inju., of any kind whatsoever to the Property. Notwithstanding, in the event that Buyer undertakes any Inspections upon the Property, it shall be responsible and liable for any damages or injury that it causes. 6. Representations, Warranties and Covenants of Seller. In order to induce Buyer to enter into this Agreement and purchase the Property, Seller hereby represents, warrants and covenants to Buyer: A. Seller possesses fee simple title interest to the Property. 2 B. Seller certifies that Seller does not know of any "Wells" on the described Property within the meaning of Minn. Stat. Section 103I.235. This representation is intended to satisfy the requirements of the statute. C. The execution, delivery, and performance of this Agreement has been duly authorized and approved by the Seller. This Agreement, and such other agreements and instruments as are contemplated by this Agreement, when duly executed and delivered by Seller, shall constitute valid and binding obligationsof Seller and will be enforceable against Seller in accordance with their respective terms. D. To Seller's knowledge, there are no unrecorded contracts, leases, easements or other agreements or interests relating to the Property and on the Closing Date no person other than Seller will be in possession of any portion of the Property. E. Except for this Agreement, Seller has not entered, and shall not enter, into any other contracts for the sale or transfer of the Property. F. To Seller's knowledge, there are no judgments existing against Seller in any court of competent jurisdiction which constitute or might be construed to constitute a lien of any nature upon the Property and Seller has not received any notice or notices, either orally or in writing, nor has knowledge of any action, suit or proceeding pending or threatened against or affecting the Property relating to or arising out of the operation, ownership, custody or control of the Property in any court or before any federal, state, county or municipal department, commission, board, bureau or agency or other governmental instrumentality. G. Seller has not received any written notice of, and to Seller's knowledge there is not any, action, litigation, investigation or proceeding of any kind pending or threatened against the Property, or any part thereof. H. There are no individual sewage treatment systems located on the Property. To Seller's knowledge, no methamphetamine production has occurred on the Property. 7. Closing Date. The Closing shall occur no later than April 1, 2018. The Closing shall take place at the offices of the Escrow Agent or at such other place as Seller and Buyer may agree. 8. Seller's Obligations at Closing. At or prior to the Closing Date, Seller shall: 3 A. Execute and deliver to Buyer a Limited Warranty Deed. B. Deliver to Buyer and Escrow Agent a standard affidavit of Seller in form and content sufficient to allow Escrow Agent to delete the standard exceptions contained in Buyer's Owners Title Insurance Policy relative to (i) parties in possession, (ii) liens for labor, materials or services, and (iii) unrecorded easements or other instruments. C. Deliver to Buyer such other documents as may be reasonably necessary to effectuate the transfer contemplated in this Purchase Agreement. D. Deliver all keys and the combination to all locks for the Property. 9. Buyer's Obligations at Closing. At or prior to the Closing Date, the Buyer shall, subject to the terms, conditions and provisions hereof, and the performance by Seller of its obligations as set forth herein: A. Deliver the Purchase Price to Seller pursuant to Section 2 above. B. Deliver to Seller an Access Easement, in the form acceptable to Buyer and Seller, to allow Seller access to that certain safety siren located on the Property. Seller will have a legal description of the easement area prepared by the surveyor and delivered to Buyer together with a proposed form of Access Easement for Buyer's review and approval, which approval will not be unreasonably withheld. 10. Closing Costs for the Closings. The following costs and expenses shall be paid as follows in connection with the Closing: A. Seller shall pay: 1. All fees to record all of the documents necessary to permit Seller to convey fee simple title to the Property to Buyer (other than the fee to record the Deed); 2. Any state, county or municipal deed tax, excise tax or transfer fee imposed on the conveyance; 3. One-half (1/2) of any closing fee charged by Escrow Agent or any title company closing this transaction; and 4. Seller's attorneys' fees and costs. M B. Buyer shall pay the following in connection with the closing: 1. The fee necessary to record the Deed; 2. The premium for any Owner's Title Insurance Policy requested by Buyer; 3. One-half (1/2) of the closing fees charged by Escrow Agent or any title company closing of this transaction; and 4. Buyer's attorneys' fees and costs. C. The terms of this Section 10 shall survive the closing of the transaction contemplated herein. 11. Prorations. The following prorations shall be made as of the Closing Date: A. Real Estate Taxes. The property is currently tax exempt for real estate tax purposes. B. Special Assessments. There are no pending or levied special assessments. 12. Brokerage. Buyer represents and warrants that it has not engaged the services of any broker in connection with the purchase contemplated by this Agreement. If Seller has engaged the services of a broker, Seller shall pay any commission(s) related thereto. 13. Remedies. A. Seller Default. If Seller defaults in the performance of this Agreement, and such default remains uncured after 30 days written notice to Seller of the default, Buyer may cancel this Agreement by delivering written notice of such default to Seller ("Buyer's Default Notice") in which event Seller shall have the opportunity to cure such default within thirty (30) days after receipt of Buyer's Default Notice, and if Seller fails to timely cure such default after receipt of Buyer's Default Notice, then this Agreement shall be deemed canceled without further action between the parties. B. Buyer Default. If Buyer defaults in the performance of this Agreement, and such default remains uncured after thirty (30) days written notice to Buyer of the default, Seller may either seek an action for specific performance or cancel this Agreement by delivering written notice of such default to Buyer ("Seller's Default Notice") in which event Buyer shall have the opportunity to cure such default within thirty (30) days after receipt of Seller's Default Notice, and if Buyer fails to timely cure such default after receipt of Seller's Default Notice, then this Agreement shall be deemed canceled without further action between the parties. 14. Time for Acceptance. This Agreement, when duly executed by all of the parties hereto, shall be binding upon the parties hereto, their heirs, representatives, successors and assigns. 15. Possession. Seller shall deliver possession of the Property to Buyer on the Closing Date. The Property shall be delivered in essentially the same condition and state of repair as on the date of this Agreement (ordinary wear and tear and damage from casualty excepted), and Seller shall have removed all equipment, and personal property not expressly included in this transaction. 16. Damage to the Property. In the event of loss or damage to the Property prior to Closing, Buyer, in its sole discretion, shall have the option of enforcing the obligations hereunder or cancelling this Agreement. If Buyer elects to cancel this Agreement, then each party shall be relieved of all further obligations or liabilities hereunder. If Buyer elects not to cancel this Agreement, Seller shall assign to Buyer all of Seller's right, title and interest in and to all insurance proceeds payable for such loss, damage or destruction and shall pay to Buyer the amount of any insurance deductible. 17. Miscellaneous. The following general provisions govern this Agreement. A. No Waivers. The waiver by either party hereto of any condition or the breach of any term, covenant or condition herein shall not be deemed to be a waiver of any other condition or of any subsequent breach of the same or any other term, covenant, or condition herein contained. Buyer, in its sole discretion may waive any right conferred upon Buyer by this Agreement; provided that such waiver shall only be made by Buyer giving Seller written notice specifically describing the right waived. B. Time of Essence. Time is of the essence in this Agreement. C. Governing Law. This Agreement is made and executed under and in all respects to be governed and construed by the laws of the State of Minnesota and the parties hereto hereby agree and consent and submit themselves to any court of competent jurisdiction situated in the State of Minnesota. D. Notices. All notices and demands given or required to be given by any party hereto to any other party shall be deemed to have been properly given if and when delivered in person, the next business day after being sent by reputable overnight commercial courier (e.g. U.S. or Federal Express) or three (3) business days after having been deposited in any U.S. Postal Service and sent by U.S. mail, postage prepaid, addressed as follows (or sent to such other address as any party shall specify to the other party pursuant to the provisions of this Section): 31 To Seller: City of Eagan Attn: Dave Osberg, City Administrator 3830 Pilot Knob Road Eagan, MN 55122 With a copy to: Dougherty, Molenda, Solfest, Hills & Bauer P.A. Attn: Robert B. Bauer 14985 Glazier Avenue, Suite 525 Apple Valley, MN 55124 To Buyer: CL UNKERS LLC Ila Al UAb E. Successors and Assigns. This Agreement shall be binding upon and insure to the benefit of the successors and assigns of each of the parties hereto. Seller shall not be permitted to assign its rights and obligations under this Agreement. F. Invalidity. If for any reason any term or provision of this Agreement shall be declared void and unenforceable by any court of law or equity it shall only affect such particular item or provision of this Agreement and the balance of this Agreement shall remain in full force and effect and shall be binding upon the parties hereto. G. Complete Agreement. All understandings and agreements heretofore had between the parties are merged into this Agreement which, together with the Settlement Agreement and the exhibits thereto, fully and completely express their agreement. This Agreement may be changed only in writing signed by both of the parties hereto and shall apply to and bind the successors and assigns of each of the parties hereto and shall not merge with the deed delivered to Buyer at closing. H. Counterparts. This Agreement may be executed in one or more counterparts each of which when so executed and delivered shall be an original, but together shall constitute one and the same instrument. I. Calculation of Time Periods. Unless otherwise specifically provided herein, in computing any period of time described in this Agreement, the day of the act or event after which the designated period of time begins to dun is not to be included and the last day of the period so computed is to be included, unless such last day is a Saturday, Sunday or legal holiday under the laws of the State of Minnesota, in which event the period shall run until the end of the next day which is neither a Saturday, Sunday or legal holiday. The final day of such period shall be deemed to end at 5:00 p.m., Minnesota time. 7 J. Survival. All of the warranties, covenants, and representations made herein by either Seller or Buyer shall survive closing and the delivery of the Deed to Buyer, or the earlier termination of this Agreement. IN WITNESS WHEREOF, the parties hereto have executed this Agreement as of the day and year first written above. SELLER: CITY OF EAGAN, a Minnesota municipal corporation By: Mike Maguire Its: Mayor By: Christina M. Scipioni Its: Clerk 8 BUYER: CLASSICSlCLUNKERS LLC, a Minnesoa 1'rn'iteWliab company a CYNTHIA JEAN SCIPIONI _ NOTARY PUBLIC MINNESOTA .s My COmmiss,or Exp es Jan 31. 2020 Agenda Information Memo June 19, 2018, Eagan City Council Meeting CONSENT AGENDA F. Approve a resolution to accept donations from the Eagan Hockey Association and Wendy Myrman Action To Be Considered: To approve a resolution to accept donations from the Eagan Hockey Association and Wendy Myrman Facts:  State Statute requires the Mayor and City Council to accept donations to the City via a resolution.  The City has received the following donations: o $1,771.89 from the Eagan Hockey Association for new locks for a Civic Arena storage room o $390 from Wendy Myrman for a memorial bench Attachments: (1) CF-1 Resolution RESOLUTION NO. _______ CITY OF EAGAN Accept Donations from the Eagan Hockey Association and Wendy Myrman WHERAS, the City of Eagan is generally authorized to accept donations of real and personal property pursuant to Minnesota Statutes Section 465.03 for the benefits of its citizens, and is specifically authorized to accept gifts; and WHEREAS, the following entities have offered to contribute the following donations set forth below to the City: Name of Donor Donation Eagan Hockey Association $1,771.89 for new locks for a Civic Arena storage area Wendy Myrman $390 for a memorial bench WHEREAS, the donations have been contributed to the City for the benefit of its citizens, as allowed by law; and WHEREAS, the City Council finds that it is appropriate to accept the donations offered. NOW, THEREFORE, BE IT RESOLVED that the City Council of Eagan, Dakota County, Minnesota, hereby accepts the donations described above. CITY OF EAGAN CITY COUNCIL By: _________________________ Its Mayor Attest: _______________________ Its Clerk Motion by: Seconded by: Those in favor: Those against: Date: June 19, 2018 CERTIFICATION I, Christina M .Scipioni, Clerk 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 June, 2018. ____________________________ City Clerk Agenda Information Memo June 19, 2018, Eagan City Council Meeting CONSENT AGENDA G. Approve On-Sale Liquor and Sunday License for EGGM, LLC doing business as Green Mill Restaurant Eagan, 1940 Rahncliff Court Action To Be Considered: To approve an On-Sale Liquor and Sunday License for EGGM, LLC doing business as Green Mill Restaurant Eagan, located at 1940 Rahncliff Court. Facts:  Ownership of Green Mill Restaurant Eagan is transferring from the current licensee, KRG, LLC, to a new corporate entity, EGGM, LLC. The partners of EGGM, LLC are the same as they were for KRG, LLC: Alan Korpi and Tobin Korpi.  The State requires the City issue a new license to the new corporate entity.  All required documents have been submitted, reviewed and deemed in order by City staff and the Police Department. Attachments: (0) Agenda Information Memo June 19, 2018, Eagan City Council Meeting CONSENT AGENDA H. Approve a Temporary On-Sale Liquor License and waive the license fee for Faithful Shepherd Catholic School on September 21-23, 2018 at 3355 Columbia Drive. Action To Be Considered: To approve a temporary on-sale liquor license and waive the license fee for Faithful Shepherd Catholic School’s Septemberfest on September 21-23, 2018 at 3355 Columbia Drive. Facts:  Faithful Shepherd Catholic School has requested a temporary on-sale liquor license be issued to them for their annual Septemberfest on September 21-23, 2018. The event will be held on the grounds of Faithful Shepherd Catholic School, located at 3355 Columbia Drive. The event is a fundraiser for the school.  Faithful Shepherd Catholic School has requested that the $150.00 license fee be waived.  The application form has been submitted and deemed in order by staff. 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 June 19, 2018, Eagan City Council Meeting CONSENT AGENDA I. Approve On-Sale Liquor and Sunday Liquor License for SDHR LLC doing business as Persis Biryani, located at 1282 Town Centre Drive. Action To Be Considered: To approve an On-Sale Liquor and Sunday Liquor License for SDHR LLC doing business as Persis Biryani, located at 1282 Town Centre Drive. Facts:  Ajay Settipalli, Sreenivasa Reddy, Rajnikanth Kandakatla, and Padma Puttagunta, owners of SDHR, LLC, have applied for an On-Sale Liquor and Sunday Liquor License.  SDHR, LLC is purchasing Persis Biryani, located at 1282 Town Centre Drive.  All required documents have been submitted, reviewed and deemed in order by City staff and the Police Department. Attachments: (0) Agenda Information Memo June 19, 2018, Eagan City Council Meeting CONSENT AGENDA J. Approve Resolution to temporarily extend the licensed premise of the On-Sale Liquor License issued to Final Final Brewing Co., LLC doing business as Union 32 Craft House on July 27 to August 14, 2018 at 2864 Highway 55 Action To Be Considered: To approve a resolution to temporarily extend the licensed premise of the On-Sale Liquor License issued to Final Final Brewing Co., LLC doing business as Union 32 Craft House on July 27 to August 14, 2018 at 2864 Highway 55 Facts:  Union 32 Craft House is planning to temporarily extend its patio area from July 27 to August 14, 2018.  Per City Code, the On-Sale Liquor License held by Union 32 Craft House only allows the sale of alcohol within the building and on its patio. City Code Chapter 5.07 allows the City Council to temporarily extend an establishment’s licensed premise as long as the establishment meets all Code requirements.  Union 32 Craft House has submitted an application to temporarily extend its licensed premise. The application has been reviewed and deemed in order by City staff and the Police Department. No reason was found to deny the temporary extension of the taproom license. Attachments: (1) CJ-1 Resolution and Site Plan RESOLUTION CITY OF EAGAN NO. _____ APPROVAL OF APPLICATION TO EXTEND THE LICENSED PREMISE FOR FINAL FINAL BREWING CO. LLC DOING BUSINESS AS UNION 32 CRAFT HOUSE ON JULY 27 TO AUGUST 14, 2018 AT 2864 HIGHWAY 55 WHEREAS, the City of Eagan (the “City”) has issued a license for the sale of alcoholic beverages to Final Final Brewing Co. LLC (the “Licensee”); and WHEREAS, the Licensee has submitted an application to temporarily extend the licensed premises to include the service of alcohol in an additional outdoor area of the licensed premises (depicted in attachment A) for the purposes of conducting an outdoor event on July 27 to August 14, 2018; and WHEREAS, Chapter 5, Section 5.07 of the Eagan City Code allows the City Council to temporarily extend the licensed premises to include any outdoor area located on the property of the licensed premises subject to the applicable provisions of Chapter 10 and Chapter 11 of the City Code provided that specific terms and conditions as set forth in Section 5.07 are met; and NOW, THEREFORE, BE IT RESOLVED that the City Council of Eagan, Dakota County, Minnesota, hereby approves Final Final Brewing Co. LLC’s application for a temporary extension of its on-sale liquor license on July 27 to August 14, 2018 at the licensed premises of 2864 Highway 55. CITY OF EAGAN CITY COUNCIL By:_______________________ Its Mayor Attest:_____________________ Its City Clerk Motion by: Seconded by: Those in favor: Those against: Dated: June 19, 2018 CERTIFICATION I, Christina M. Scipioni, City Clerk 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 June, 2018. ___________________________________ Christina M. Scipioni, City Clerk Agenda Information Memo June 19, 2018, Eagan City Council Meeting CONSENT AGENDA K. Approve Resolution establishing a designated use district for utility task vehicles Action To Be Considered: To approve a resolution establishing a designated use district for utility task vehicles. Facts:  The Vikings have indicated a need to operate utility task vehicles (UTVs) on City streets adjacent to the Viking Lakes development during large special events.  City Code Chapter 8.10 allows the City to issue Utility Task Vehicle (UTV) permits for individuals to operate UTVs on designated City streets for business purposes.  The proposed resolution designates streets adjacent to the Viking Lakes development as areas in which UTVs may be operated.  After the UTV designated use district has been established, individuals with a business need to operate a UTV in the area may apply for an administratively issued permit. Attachments: (1) CK-1 Resolution CITY OF EAGAN RESOLUTION NO. _____ ESTABLISHING A DESIGNATED USE DISTRICT WHEREAS, the City Council of the City of Eagan has determined a need to issue permits for use of utility task vehicles on public roadways; and WHEREAS, the City Council, on March 3, 2015 approved an ordinance amendment to create City Code Chapter 8.10, which allows for the issuance of utility task vehicle permits; and WHEREAS, City Code Chapter 8.10 allows the operation of utility task vehicles via a permit within Designated Use Districts; and WHEREAS, there is a demonstrated business need for a Designated Use District to be established on streets adjacent to the Viking Lakes area; and WHEREAS, it is not anticipated that use of permitted utility task vehicles upon streets abutting the Viking Lakes area will cause public safety issues. NOW THEREFORE, BE IT RESOLVED, the City Council hereby establishes the area depicted on the attached map as a Designated Use District. Motion by: Seconded by: Those in favor: Those against: Date: June 19, 2018 CITY OF EAGAN CITY COUNCIL By:___________________________ Its Mayor Attest: ___________________________ Its Clerk Certification I, Christina M. Scipioni, City Clerk 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 June, 2018. _______________________________ Christina M. Scipioni, City Clerk AMES CROSSING RDC.S.A.H. NO. 26 (LONE OAK RD.)MI K E C O LLIN S D RSTATETRUNKHWY.NO.149LOUIS LANEL O N E OAKPARKWAY SALLY STATETRUNK HWY.NO.55 VIKINGS PA R K W AYLONE O A K PA R K W AY RITA CT COURTHOUSE LNBLUEGENTIANRD RANDOMRDLONE OAK DRIVE JOYCE CTC O M M E R S D R HOLIDAY LNWATERS R D APOLLO ROAD S T A T E T R U N K H W Y. N O. 1 4 9HOLIDAY LNGRAND OAK CIR EVIKI N G S P A R K W A Y LONEOAKPARKWAYO 'N E IL L D R STATE TRUNK HWY. NO. 55 S T A T E T R U N K H WY . N O. 1 4 9 INVER GROVE HEIGHTS§¨¦494 Location Map 0 1,000500Feet ´ §¨¦35E §¨¦494 Cliff Rd Diffley Rd Yankee Doodle Rd Lone Oak Rd Map Area Extent Designated Use District Agenda Information Memo June 19, 2018, Eagan City Council Meeting CONSENT AGENDA L. Approve a resolution appointing absentee ballot board judges and designating them deputy city clerks for the purpose of administering elections Action To Be Considered: To approve a resolution appointing absentee ballot board judges and designating them as deputy city clerks for the purpose of administering the August 14, 2018 Primary Facts:  The City of Eagan has been delegated by Dakota County to issue, accept/reject and count absentee ballots from Eagan voters.  To carry out the absentee balloting function, the City must appoint an absentee ballot board. Consistent with past elections, the absentee ballot board consists of City staff and election judges. Absentee ballot board judges receive training in absentee ballot processing.  The proposed resolution appoints the absentee ballot board members as deputy city clerks for the purpose of administering the election. Deputy city clerks are authorized under State Statute to serve on an absentee ballot board and to serve as witnesses for voters who vote absentee at City Hall. Attachments: (1) CL-1 Resolution RESOLUTION NO. _______ CITY OF EAGAN DESIGNATING DEPUTY CITY CLERKS TO SERVE ON THE ABSENTEE BALLOT BOARD WHERAS, Minn. Stat. 203B.05 allows counties to designate municipalities to administer absentee balloting; and WHEREAS, Dakota County has designated the City of Eagan to administer absentee ballots for Eagan voters; and WHEREAS, Minn. Stat. 203B.121 requires the City to establish an absentee ballot board, which is responsible for accepting and rejecting all returned absentee ballots; and WHEREAS, Eagan City Code Chapter 2.73 establishes an absentee ballot board in the City of Eagan; and WHEREAS, Minn. Stat. 203B.121 allows deputy city clerks trained in the processing of absentee ballots to serve on the absentee ballot board; NOW, THEREFORE, BE IT RESOLVED, pursuant to the requirements in Minn. Stat. 203B.121, the following people are hereby designated as deputy city clerks for the purposes of serving on the absentee ballot board and administering the August 14, 2018 Primary Election: Carol Tumini, Melissa Timm, Cheryl Stevenson, Jesse Bowland, Julie Torgerson, Dawn Anderson, Tracy Anderson, Jinny Berkopec, Kent Brost, Diane Carroll, Diane Colonga, Kim Craven, Karen Dare, Joseph Dierkes, Mitzi Gramling, Rich Gramling, Thomas Hamilton, Patricia Hamling, Paul Hamling, Nancy Jendro, John Larkin, Christine Mazon-Stai, Nancy McIntire, Cherryl Mesko, James Neagbour, Robert Newman, Carol Osnes, Ann Selva, Mary Ann Sexton, Rebecca Spartz, Kristi Tessmer, Lori Tripp, and Chemiere Verhey. NOW THEREFORE BE IT FURTHER RESOLVED that additional deputy city clerks may be designated by the city clerk if it is determined additional absentee ballot board judges will be required. CITY OF EAGAN CITY COUNCIL By: _________________________ Its Mayor Attest: _______________________ Its Clerk Motion by: Seconded by: Those in favor: Those against: Date: June 19, 2018 CERTIFICATION I, Christina M. Scipioni, Clerk 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 June, 2018. ____________________________ City Clerk Agenda Information Memo June 19, 2018, Eagan City Council Meeting CONSENT AGENDA M. Direct preparation of an ordinance amendment to City Code Chapter 10 regarding recreational fires Action To Be Considered: To direct preparation of an ordinance amendment to City Code Chapter 10 regarding recreational fires. Facts:  City Code Chapter 10 regulates recreational fires.  Under current City Code, recreational fires do not require a permit, but must be extinguished if the City receives a complaint about the fire, regardless of whether the fire meets City Code requirements.  The proposed ordinance amendment would create a permit for recreational fires and remove the automatic extinguishing requirement for permitted fires that are adhering to recreational fire regulations.  Additional information will be provided when the draft ordinance amendment is before Council for consideration. Attachments: (0) Agenda Information Memo June 19, 2018 City Council Meeting CONSENT AGENDA N.Approve Change Order #1 for Project 18-06, Police Department and City Hall Renovation Action to Be Considered: Approve change order #1 for Project 18-06, Police Department and City Hall Renovation Facts: Contract 18-06 provides for the renovation of the Police Department and City Hall facilities, including remodeled office space, building additions, a training room, and a new parking garage for Police squad cars. On March 20, 2018, the City Council awarded the base bid and alternates to Ebert Construction. The cost of the change order is $32,872.77, and includes changes primarily related to Code requirements and small adjustments/changes that were identified during demolition. The specific changes are noted in the attached letter from Wold Architects. The cost of the additional work is consistent with bid prices received for relevant bid items on other projects within the city and region. The cost of the additional work under the change order will be the responsibility of the project contingency fund. The change has been reviewed by Wold Architects and the City’s project leadership team, and found to be in order for favorable Council action. Attachments: (1) CN-1 Wold Architects, Summary of Change Order June 12, 2018 Dianne Miller, Assistant City Administrator City of Eagan 3830 Pilot Knob Road Eagan, Minnesota 55122 Re: City of Eagan City Hall and Police Department Facility Remodel and Addition Commission No. 172086 Dear Dianne: We have concluded our review of various contract changes for the additions and renovation of the City Hall and Police Facility and the following recommendations represents a fair value for the work. This change order includes the following items: PR #1 During the plan review process, additional drinking fountains were added to bring the existing building into full code compliance. This cost reflects the additional fixtures, piping, and labor to comply with these requirements. Add $18,440.86 PR #2 Additional accessible parking stalls needed to be added to the site to bring all the parking areas into compliance with current codes. Additional striping was needed in the police secure parking area. Add $411.95 PR #4/ PR #5 During construction, it was determined that some of the floors and ceilings that were not noted to be demolished should be removed and replaced with new finishes. Add $6,141.80/ $4,288.03 PR #7 Some diffusers were relocated during on site coordination. The new locations and style resulted in a small credit. Deduct ($332.38) PR #13 Per conversations with the A/V contractor, adjustments needed to be made to power and data in the SWAT Vehicle room. This cost reflects those changes. Add $2,136.65 PR #14 Due to unforeseen connection condition, the cooling and condensing unit needed to be resized to support both the IT and Electrical room. Add $1,785.86 Total Change Order No. 1 $32,872.77 Letter to Dianne Miller Page 2 Once approved by City Council, please have all three Change Orders signed and returned to my attention. If you have any questions, please do not hesitate to call. Sincerely, Wold Architects and Engineers John McNamara | AIA, LEED AP Partner cc: Melissa Stein, Wold Amanda Marcott, Wold SS/CI_Eagan/172086/crsp/jun18 Agenda Information Memo June 19, 2018, Eagan City Council Meeting CONSENT AGENDA O. DIRECT preparation of a Rezoning Action To Be Considered: To DIRECT staff to initiate a Rezoning from Agriculture to R-1, Residential Single, upon approximately 5 acres located at 3955 Dodd Road. Required Vote For Approval:  Majority of Councilmembers present Facts:  On May 15, 2018, the City Council denied a Rezoning of this property to R-1S, Residential Single - Small Lot, and on June 5, 2018, adopted Findings of Fact for Denial.  Subsequent to the Council’s denial, the City Attorney recommended that the City rezone the site to preclude any further doubt or issue about the legislative intent of the Council. The basis for that recommendation is provided in the attachments.  A Rezoning would memorialize the present situation, yet the Council could still exercise its discretion upon reviewing an application to rezone to something different.  If the City Council so directs, the Rezoning would be prepared for public hearing at the July 24, 2018, Advisory Planning Commission meeting, and would come to the City Council for action on August 6, 2018. Issues: None Attachments: (2) CO-1 Location Map CO-2 City Attorney E-mail NORTHVIEWPARKRDS T O NEWOODCT COUNTRY CT S T O N EBRIDGECIR Q U AILRIDGERD FORGE PLCAMP T O N C T ELRENERD HAWKSBURYCIRSTONEWOOD RD YORKTOWN PLACE AIDAN BRADFORD P L RD LANTERNL A N EMILLRUNLN PENNSYLVANIAAVECHATHAMR D SE VERNWAY PRA I R IE CIRVEN TN ORAVE WINDTREEDRTROTTERSCTC H ESHIRECT MACL AREN PL COVENTRYPARKWAYKINGSTON CTDORCHEST ERCTELRENE ROADFAIRHAVENRDS O UTHHILLS DR.TILBURYWAYMERSEY PTPENNSYLVA N I A HANO V ERCT STATESAVETRENTON ROADAUTUM N O A K SMILLRUN KENNETCIRCLEROS E M A RYCTDODDRDTHAMES AVEMERSEYWAYT ROTTERS RID GE OXFORD RD HAVENHILL CIRBRADDOCK WORC H EST ER DR AUGUSTALANESOUTHHILLS CT WINDTREECIRALBANY CIR RO G ER S C TSTONEBRIDGE DR N AV E VALLEYCOVENTRYPARKWAYGRANITE DRCOURT BRIDLE RDG CIR COUNTRYSIDEDRWINDMILLCT LE ON ARDLN WILDFLOWER WAY CANTERGLENCIR HAWTHO R NEWOODS DRDODDROADC A N T E R G L E N DR COVENTRY PK W YELRENE ROADEAST W OODCOURTWORCHESTERDRIVEELRENEROADLANTERNCTBRI DLE RDG RDCOUNT RYVI EWDRESK LANEBRIDLE RDG RDSTONEBR I DGEDRN WITHAM LNSHORTLINE THAMESAVEW IN D T R E E K N O L L AVON CTCAMB E R W E LLDRHAWTHORNEWOODSDRIVEWESTCHESTERCIRSTATES AVE DODDROADRI DGEWOODDRHACKMORE DRIVE NORTHBRIDGECTLINDENLNB R ID L E R D G R D PRAIRIE CIR E LASSO LN TRENTO N TRAILMILL RUN CIR SADDLE WOODDRIVE SOUTH HILLS WAY FROMME CTBRIARWOODLN.HUNTERSOVLKBRENTWOODLN BAFFINBAYN.H A V E NHILLRDCO. RD. NO.63 (DELAWARE TRAIL)TYNE LANE C.S.A.H.N O .3 0 (D I F FL EY R O A D ) SOUTH HILLS YORKTOWN DR. PENNSYLVANIAAVE WESCOTT ROAD COVE WELLAND CT FOXMOOR E C T STIRRUP STWAVENEY CTWOODL A N D TRAIL BRIDLERID GEPRAIRIERIDGERDBRIDLE RDG RDHIDDENMEADOWTRBAYBERRYLN E T H A N D RRIDGEWOOD DREDENCIRCA S TL E T O N L N ARLENECTBRIDGE WATER D RBAFFINBAYS.C A N T E R GLENLNCTHACKMORE DRIV E STONE B R IDGEDRDODDROADW O RCHESTER CIRELRENERD S U N S E T DR B R O C K T O N CIR MI L L R U N PATHV E R MON T A V E CAM B E R W E L L DR.N. JACO B CT B R I D L E R I D G ERDSOUT H H I LLSLN. CT BRIDGEWATERDRCOUNTYRVIEWDRPRAIRIERIDGER D WESCOTT ROAD NORTHVIEWPARKRD BRADFORD CIR C A S T L ETONCT TRAILBARROWCT . T HAMESCIR DARTMOUTHCTBARROWCT.STONEWO O D R D KIRSTEN CTBROC K T O NCURVELIN D E NCTCOUNTRYSIDE DRELRENEROADNEWYORKAVEGRANITE CTBRIDLERIDGERDBridleRidge Park WanderingWalk Park CaptainDoddPark Location Map 0 1,000500Feet ´ §¨¦35E §¨¦494 Cliff Rd Diffley Rd Yanke e Doodle Rd Lone Oak Rd Map Area Extent Project Name: 3955 Dodd RoadRequest: Initiate R ezoning Subject Site From:Pam Dudziak To:Pam Dudziak Subject:FW: Haven Woods Date:Thursday, June 14, 2018 2:04:36 PM From: Michael Dougherty <MDougherty@dmshb.com> Sent: Thursday, June 7, 2018 10:17 AM To: Mike Ridley <MRidley@cityofeagan.com> Subject: Haven Woods Mike: As I mentioned earlier, in light of the Council’s action in denying the rezoning of the property at 3955 Dodd Road (proposed Haven Woods) from A-Agricultural to R-1S, Single-Family Small Lot, I recommend that the City initiate a rezoning of the property to R-1, Single –Family. My recommendation is based upon the following facts: (1) the property is presently guided LD, Low Density Residential; (2) the only zoning districts consistent with the LD designation are A, R-1S, and R-1; (3) the property is not being used for agricultural purposes; (4) the owner indicated that she acquired the property for development; (5) two of the three parcels that comprise Haven Woods are already zoned R-1; and (6) in denying the R-1S, each Council member expressed support for R-1. Minn. Stat. 462.357, Subd. 4, authorizes the council to initiate amendments to the zoning. Having determined that the character (i.e. zoning) of the neighboring properties do not support an R-1S development, the only remaining zoning district that provides for a development consistent with the Comprehensive Plan is R-1. To preclude any further doubt or issue about the legislative intent of the Council, it is my advice that it directs a rezoning. If a rezoning were undertaken and approved, it would not preclude the owner from later applying for a Planned Development. A rezoning would memorialize the present situation, yet the Council could still exercise its discretion upon reviewing an application to rezone to something different. Give me a call, if you have any questions. Mike Michael G Dougherty| Attorney | www.dmshb.com | 952.953.8820 p | 612.750.6316 c | Map our Address Notice: Important disclaimers and limitations apply to this email. Please click here for our disclaimers and limitations.   Agenda Information Memo  June 19, 2018 Eagan City Council Meeting    CONSENT    P. Final Subdivision (Boulder Lakes 4th Addition) – Eagan Heights LLC       Actions To Be Considered:    To approve a Final Subdivision (Boulder Lakes 4th Addition) to create two lots upon  approximately 43 acres located at 2900 Ames Crossing Road.    Required Vote For Approval:       Final Subdivision ‐ Majority of Councilmembers present    Facts:   The Preliminary Subdivision, approved January 2, 2018, created two lots on this  43‐acres site which is under construction with a 400,000 s.f. multi‐story office  building.       The subdivision does not alter the approved development plans, and  development of the site remains consistent with the approved Planned  Development Agreement.       The Final Plat has been reviewed by staff and is consistent with the preliminary  approvals.       All documents and agreements are in order for execution at the City Council  meeting on June 19, 2018.    Attachments (3)    CP‐1 Location Map  CP‐2 Final Plat (Boulder Lakes 4th Addition)  CP‐3 Development Contract   O 'N E IL L D R JOYCE CTCHAP EL LANE RITA CT RANDOMRDCIRCLE SALLY LOUIS LANELO N E O A K D R I V E HOLIDAY LNCOURTHOU S E L N C.S.A.H. NO. 26 (LONE OAK RD.) S T A T E T R U N K H W Y . N O . 1 4 9 STATETRUNK HWY.NO.55 STATE T R U N K H W Y . N O . 5 5AMES CROSSING RDVI K I N G S P A R K W A Y INVER GROVE HEIGHTSFUTUREPARK Park Location Map 0 1,000500Feet ´ §¨¦35E §¨¦494 Cliff Rd Diffley Rd Yankee Doodle Rd Lone Oak Rd Map Area Extent Project Name: Boulder Lakes 4th Addn. Request: Final Subdivision Case No.: 01-FS-03-04-18 Subject Site 114.43 333.83 (363.49 Deed)S00°26'47"W60.00S89°58'04"E 904.69N71°22'23"E 369.93S00°15'58"W505.23Δ=42°34'12"R=680.00S42°18'14"E 297.30139.03Δ=13°44'03"R=580.00S61°52'36"W 442.58S51°09'29"W 263 . 94 S 3 9 ° 4 6 ' 2 3 "W 3 0 7 . 3 9 N00°26'47"E 1174.83 S00°26'47"W 2626.46 N83°30'39"W76.26N66°22'50"W146.85N81°30'19"W269.70S35°35'23"W141.92N81°44'22"W186.86S60°16'29"W229.97S21°03'24"W128.16S16°36'12"W192.59S36°18'39"W89.03S10°38'09"W95.05N47°25'10"W104.52S48°16'50"W84.55S42°43'42"E158.80S68°36'32"E95.70S86°43'27"E114.22N32°17'14"E191.12 N71°30'17"E157.34N51°35'41"E285.34 N23°11'40"E110.25 N87°50'45"E252.23N76°48'18"E175.70 (177.17 Deed)237.96 S48°16'50"W103.19S08°19'37"E202.66S42°43'42"E134.72S68°36'32"E95.70S86°43'27"E114.22N32°17'14"E191.12 N71°30'17"E157.34N51°35'41"E285.34N23°11'40"E110.25 N87°50'45"E252.23N76°48'18"E177.17363.49 N29°43'31"W81.52N84°53'30"W103.94N71°50'05"W104.65S88°58'59"W132.05S33°07'03"W80.17S00°15'58"W100.83S77°42'31"E119.68S70°22'16"E155.02N45°27'07"E51.20N28°03'18"E49.86N60°16'29"E111.47S60°16'29"W39.32Point ofbeginning Wet Land MitigationEasement perDoc. No. 2529393Conservation Easement perDoc. No. 2544168Conservation Easement perDoc. No. 260998460 60808080Point of beginning10 10551515N06°43'45"E 334.94S03°58'29"E75.29370.344 8 . 6 8 S88°05'14"W 121.56 S88°40'00"W 50.75 10 160.26804.65 Drainage & Utility Easement873.84 10101010N24°15'56"W293.42N00°36'48"E 437.48 Drainage & Utility Easement4 2 . 3 2Drainage & UtilityEasementD r a i n a g e & U t i l i t y E a s em e n t East line of Lot 1 BOULDER LAKES 3RD ADDITION N00°26'47"E 576.66 S00°15'58"E165.24 East 1/4 Cor. Sec. 1, T. 27, R. 23Dakota County C.I.M.E. line of the SE 1/4 Sec. 1, T. 27, R. 23SE Corner Sec. 1, T. 27, R. 23Mag Nail & DiscBLOCK 112556.22232.12210.46WETLANDWETLANDWETLANDWETLANDWETLANDWETLANDWETLANDWETLAND101010Drainage & Utility EasementDrainage & Utility Easement781.26N00°01'33"W 631.51 East74.56North125.75 East33.50N00°00'00"E 918.84 10Centerline of 10 ft. TrailEasement, 5 ft. each sideper Doc. No. 3222112Centerline of 10 ft. TrailEasement, 5 ft. each sideper Doc. No. 3222112157.54 RLS 13637MAG NAILMAG NAILMAG NAILMAG NAILRLS 13637MAG NAILMAG NAIL1/2 IN. OPENBOULDER LAKES 4TH ADDITIONLandscape ArchitectureEngineering Surveying1 INCH = 120 FEETDenotes 1/2 inch iron pipe monument found andmarked with R.L.S. No. 13637, unless shownotherwise.Bearings for this plat are based on the East line of Lot 1,BOULDER LAKES 3RD ADDITION having a bearing ofN00°26'47"EDenotes 1/2 inch by 14-inch iron pipe monumentset and marked by License No. 13637.24060120060120SCALE IN FEETKNOW ALL PERSONS BY THESE PRESENTS: That Eagan Heights, LLC, a Delaware limited liability company, owner of thefollowing described property:Lot 1, Block 1, BOULDER LAKES 3RD ADDITION, according to the plat thereof, Dakota County, Minnesota.Has caused the same to be surveyed and platted as BOULDER LAKES 4TH ADDITION, and do hereby dedicate to the public forpublic use the drainage and utility easements as created by this plat.In witness whereof said Eagan Heights, LLC, a Delaware limited liability company, has caused these presents to be signed by itsproper officer this day of , 20 .Signed: Eagan Heights, LLC , Chief ManagerSTATE OF COUNTY OF This instrument was acknowledged before me this day of , 20 by , of Eagan Heights, LLC, a Delaware limited liability company, onbehalf of the limited liability company. SignaturePrintedNotary Public, County, MinnesotaMy commission expires I Paul A. Thorp do hereby certify that this plat was prepared by me or under my direct supervision; that I am a duly LicensedLand Surveyor in the State of Minnesota; that this plat is a correct representation of the boundary survey; that all mathematicaldata and labels are correctly designated on the plat; that all monuments depicted on the plat have been, or will be correctly setwithin one year; that all water boundaries and wet lands, as defined in Minnesota Statutes, Section 505.01, Subd. 3, as of thedate of this certificate are shown and labeled on this plat; and all public ways are shown and labeled on this plat.Dated this day of , 20 .Paul A. Thorp, Licensed Land SurveyorMinnesota License No. 13637STATE OF MINNESOTACOUNTY OF This instrument was acknowledged before me this day of , 20 by Paul A. Thorp. SignaturePrintedNotary Public, County, MinnesotaMy commission expires CITY COUNCIL, CITY OF EAGAN, COUNTY OF DAKOTA, STATE OF MINNESOTAThis plat of BOULDER LAKES 4TH ADDITION was approved and accepted by the City Council of the City of Eagan, Minnesotaat a regular meeting thereof held this day of , 20 , and said plat is in compliance withthe provisions of Minnesota Statutes, Section 505.03, Subd. 2.City Council, City of Eagan, MinnesotaBy: MayorBy: ClerkCOUNTY SURVEYOR, COUNTY OF DAKOTA, STATE OF MINNESOTAI hereby certify that in accordance with Minnesota Statutes, Section 505.021, Subd. 11, this plat has been reviewed andapproved this day of , 20 .By: Todd B. Tollefson Dakota County SurveyorDEPARTMENT OF PROPERTY TAXATION AND RECORDS, COUNTY OF DAKOTA, STATE OF MINNESOTAPursuant to Minnesota Statutes, Section 505.021, Subd. 9, taxes payable in the year 20 on the land hereinbeforedescribed have been paid. Also, pursuant to Minnesota Statutes, Section 272.12, there are no delinquent taxes and transferentered this day of , 20 .By: Joel T. Beckman, Director, Department of Property Taxation and RecordsCOUNTY RECORDER, COUNTY OF DAKOTA, STATE OF MINNESOTAI hereby certify that this plat of BOULDER LAKES 4TH ADDITION was filed in the office of the County Recorder for publicrecord on this day of , 20 , at o’clock .M. andwas duly filed in Book of Plats, Page as Document Number .By: Joel T. Beckman, County RecorderSECTION 1 TOWNSHIP 27 RANGE 23NW 1 /4NE 1 /4SW 1 /4SE 1 /4VICINITY MAPNO SCALE DEVELOPMENT CONTRACT BY AND BETWEEN THE CITY OF EAGAN LE EAGAN HEIGHTS, LLC FOR THE DEVELOPMENT OF BOULDER LAKES 4TH ADDITION THIS INSTRUMENT WAS DRAFTED BY: DOUGHERTY, MOLENDA, SOLFEST, HILLS & BAUER P.A. 7300 West 147th Street, Suite 600 Apple Valley, Minnesota 55124 (952) 432-3136 RBB/kmw (206-39464) THIS AGREEMENT, made and entered into the day of , 2018, by and between the City of Eagan, a Minnesota municipal corporation, ("City"); and Eagan Heights LLC, a Delaware limited liability company, ("Developer" and "Owner"). WHEREAS, the Developer has applied to the City for approval of the plat or subdivision known as Boulder Lakes 4tb Addition located within the City; and WHEREAS, the City approved the plat on condition that the Developer enter into this contract and furnish the security required by it; NOW, THEREFORE, the City and Developer agree as follows: SECTION I DEFINITIONS 1.1 Definitions. In this instrument the following terms, when used with initial capital letters, have the following respective meanings unless the context hereof clearly requires otherwise: City - The City of Eagan, a Minnesota municipal corporation. City Code - The codification of the ordinances of the City of Eagan. Contract - This Agreement and the terms and conditions contained herein. Contract Management Account - Account with the City of Eagan established by the Developer as part of the Development Deposit Agreement to cover inspection and other administrative costs to the City in connection with the improvements to or for the Subdivision to be installed or constructed by Developer. Developer - Eagan Heights LLC. Whenever the term Developer is used herein, it shall also include the fee. owner of the land, contract for deed holders and all other persons or entities holding an equitable or legal interest in the fee ownership of the property. 1 Development - The subdivision of the Property and the installation and construction of all Improvements required in order to make the Property suitable for the Developer's intended use, as approved by the City. Development Manager - Gordy Stofer, whose address is United Properties, 651 Nicollet Mall, Suite 450, Minneapolis, MN .55402 and who is hereby authorized by the Developer to address any and all concerns of the City in regard to the Development and is also designated by the Developer to receive any and all notices, official or otherwise, from the City as required by this Contract. Financial Guaranty - Cash collateral and/or letter of credit as approved by the City of Eagan to guarantee compliance with the terms of this Contract, payment of real estate taxes including interest and penalties, payment of Special Assessments, construction of all improvements and payment of the cost of all improvements. Improvements - Improvements required to make the Property suitable for the Developer's intended purposes, to be done according to the required plans submitted to the City, such improvements to include, but not limited to: grading and drainage; sanitary sewer system; water system; storm sewer; storm water retention ponds; streets; concrete curb and gutter; street signs; street lights; utilities and all related appurtenances; wetland delineation; landscaping; tree preservation; tree loss mitigation; surveying; staking; setting of lot and block monuments, and parkland boundaries, mailbox supports and trails and sidewalks, if applicable. Insurance - Public liability and property damage insurance covering personal injury, including death, and claims for property damage which may arise out of the Developer's work or the work of Developer's subcontractors or by one directly or indirectly employed by any of them. 2 Outlot - A platted lot to be developed for a use which will not involve a building or to be reserved for future replatting before development. Owner - Is the fee owner of the Property, any contract for deed holder, or any other person or entity having a legal and/or equitable interest in the fee ownership of the property. For purposes of this Agreement, the term "Developer" shall include any and all owners. Plat - The subdivision of the Property into lots and blocks, easements, Streets and public right-of-way§ as shown on the attached Exhibit "A" subject to the conditions attached hereto as Exhibit `V" Permit to Proceed - A written letter issued by the City setting forth that all conditions precedent to Development have been satisfied and that the Developer may proceed with construction of the Improvements. Property - Land located in the City of Eagan, County of Dakota, State of Minnesota, which is subject to being subdivided by the Developer into the Plat shown on Exhibit "A " attached hereto: Special Assessments - All costs for improvements installed by the City of Eagan under the Public Improvement Project which are to be or have been levied against the Property. Standards - Requisite guidelines adopted by the City of Eagan as amended from time to time, including but not limited to the Master Sanitary Sewer and Water Plans; Storm Sewer Plans; Transportation Plans; Soil Erosion Control Plans; Landscaping Plans; and Engineering Standards' et al; Water Quality Management Plans, on file with the City of Eagan at City Hall. Subdivision - The separation of property into lots and blocks as approved by the City Council, upon the compliance with (i) all conditions and requirements of applicable regulations and (ii) conditions and requirements upon all which preliminary approval is expressly conditioned. 3 Surveyor- Paul A. Thorp, Minnesota License No. 13637, a registered land surveyor licensed to practice in the State of Minnesota. SECTION II PLAT APPROVAL 2.1 Commencement of Improvements. Within the Plat or Property to be platted, the Developer may not commence Improvements, other than any grading permitted under Section 4.3 of the City Code, until all the following conditions have been satisfied: A) The necessary Financial Guaranty has been received and accepted by the City. B) The City has received evidence that the Plat has been filed with Dakota County. C) The City has issued a Permit to Proceed. 2.2 Effect of Subdivision Approval. For two years from the date of this Contract, no amendments to the City's Comprehensive Guide Plan or Official Controls shall apply to or affect the use, development density, lot size, lot layout or dedications of the Plat, unless required by state or federal law or agreed to in writing by the City and Developer. Thereafter, to the full extent permitted by state law, the City may require compliance with any amendments to the City's Comprehensive Plan, official controls, platting or dedication requirements enacted after the date of this Contract. SECTION III DEVELOPMENT PLAN 3.1 Required Plans. The Plat shall be developed in accordance with the following designated plans, which plans form a part of this Contract; however, the plans are not attached to this Contract. The following plans must have been prepared by Developer's Engineer, Architect, Landscape Architects, and/or Surveyor with duly noted certification thereon, and shall have been M submitted and approved by the City. If the plans vary from the written terms of this Contract, the written terms shall control. The plans submitted for this Plat are: Plan I - Plat Plan prepared by: Paul A. Thorp, Minnesota License No. 13637. 3.2 Plan Requirements. All the plans referred to herein as prepared by the Engineer, Architect, Landscape Architect and/or Surveyor must be in conformance with the Standards adopted by the City. Submission of the required plans by the Developer shall act as a representation by the Developer that the plans are designed properly and that the Improvements will properly function as designed. 3.3 Permits. It is the responsibility of the Developer to determine and obtain prior to the issuance of the Permit to Proceed all the necessary approvals, permits, and licenses from the City of Eagan; Minnesota Department of Transportation; County Highway Department; appropriate. watershed district; Board of Soil and Water Resources; railroads; utility companies; Minnesota Department of Natural Resources; Army Corp of Engineers; Minnesota Pollution Control Agency; Metropolitan Council; Minnesota Department of Health and any other regulatory or jurisdictional agency affected by or having jurisdiction over the Improvements required for this development. Any design requirements of such agencies shall be determined prior to completion and incorporated into the plans and specifications. All costs incurred to obtain said approvals, permits, and licenses and also all fines or penalties levied by any agency due to the failure of the Developer to obtain or comply with the conditions of such approvals, permits, and licenses shall be the sole responsibility of the Developer. The Developer agrees to defend and hold the City harmless from any action initiated by a regulatory agency resulting from any failure of the Developer. 5 SECTION IV PERFORMANCE OF IMPROVEMENTS 4.1 General. All Improvements to the Property by or on behalf of the Developer shall be done in conformance with this Contract; state statutes and regulations; and the City Code and Standards promulgated thereunder. It is understood and agreed that the failure of the City to promptly take action to enforce this Contract, State Statutes, the City Code and/or Standards will not act as a waiver or release of any rights of the City. 4.2 Completion Dates. Improvements required shall be completed no later than the following dates: Item: Date: a) Subdivision Lot(s) Corner Pins August 31, 2018 Should the Developer fail to finish each designated item by the designated date, the Developer shall pay and reimburse the City for all additional costs incurred by the City as a result of such failure. Any extension to the above noted completion dates must be approved by City Council Resolution and shall be conditioned upon updating the Financial Guaranty posted by the Developer to reflect any additional costs. 4.3 Subdivision Lot Corners. Within one (1) year from the date of this Contract, the Developer shall verify by written notice to the City that all Subdivision lot corner pins have been installed. 4.4 License. The Developer hereby grants the City, its agents, employees, officers, and contractors a license to enter the Property to perform all work and inspections required or permitted to be performed by the City under this Contract in conjunction with the Development. 10 SECTION V INSPECTIONS AND COMPLETION 5.1 Clean-up. The Developer shall clean dirt and debris from streets, storm water conveyance systems, ponds, wetlands and adjoining property that resulted from construction work by the Developer, its agents or assigns. SECTION VI FINANCIAL GUARANTY 6.1 The Amount. The final Subdivision shall not be approved and no work shall be commenced under this Contract until the Developer has deposited with the City a Financial Guaranty in the total amount of Five Hundred and no/100 Dollars ($500.00) securing the full performance of this Development Contract. The Developer shall furnish the City with the Financial Guaranty from a bank or lending institution acceptable to the City. The amount of the Financial Guaranty was calculated as follows: A - IMPROVEMENTS Item Amount Lot Corners $ 500.00 Once the Developer provided evidence that the lot corners have been installed, the Financial Guaranty may be released. SECTION VII PARK AND TRAIL DEDICATION 7.1 Park Dedications. The Developer was previously satisfied with a cash dedication paid at time of Building Permit. 7.2 Trail Dedication. Trail dedication was previously satisfied with the initial development of Boulder Lakes through Public Improvement Project No. 952. 7 7.3 Water Quality. This development shall meet City's post -construction stormwater management and water quality requirements. As part of the construction of Boulder Lakes 3rd Addition, stormwater management systems were installed on what is now the Boulder Lakes 41h Addition site, consisting of underground stormwater infiltration pipe galleries (Contech Perforated Pipes) with pre-treatment sump structures with floatable skimmer hoods. The development of the Boulder Lakes Yd Addition included the condition that the Owner enter into a long-term Stormwater Management System Maintenance Agreement. This Stormwater Management System Maintenance Agreement was recorded at Dakota County Office of the County Recorder (Document #3208776, on September 21, 2017), and runs with the land, which would make the Boulder Lakes 4th Addition subject to the terms of this Stormwater Management System Maintenance Agreement. 7.4 Tree Preservation. Tree protective measures (i.e. 4 -foot polyethylene safety netting or orange silt fence) shall be installed at the Drip Line or at the Critical Root Zone, whichever is greater, of significant trees and/or significant woodlands to be preserved according to the approved grading plan. Tree Protection fencing must be inspected by the Supervisor of Forestry and approved prior to clearing and grabbing activities. The Developer shall contact the City Forestry Division and set up a pre -construction site inspection at least five working days prior to the issuance of a grading permit to ensure compliance with the approved Tree Preservation Plan and placement of the Tree Protection Fencing. SECTION VIII RESPONSIBILITY FOR COSTS 8.1 Development of Subdivision. Developer shall pay all costs incurred by Developer, its agents and contractors, or the City in conjunction with the Development, including but not limited to: legal; planning; engineering and inspection expenses; permits; the cost of persons doing 3 work or furnishing skills, tools, machinery or materials; costs of easements, if applicable; the cost of surveys and compliance tests, including environmental assessments and/or environmental impact statements, indirect source permit and traffic studies, if required; and inspecting and correcting deficiencies within the development of the Plat. 8.2 Hold Harmless. The Developer shall hold the City and the City's officers, employees, and agents harmless from claims made by Developer and third parties for damages sustained or costs incurred resulting from Plat approval, the Development and/or the breach of this Contract. The Developer shall indemnify the City and the City's officers, employees, and agents against all costs, damages or expenses which the City may pay or incur in consequence of such claims, including attorneys' fees. 8.3 Reimbursement. The Developer shall reimburse the City for costs incurred in the enforcement of this Contract, including engineering and attorneys' fees, court costs, expert witness fees and administrative expenses. Moreover, the Developer shall pay in full all bills submitted to it by the City, for obligations incurred under this Contract, within thirty (30) days of receipt. If the bills are not paid on time, the city may halt construction of the Improvements until the bills are paid in full. Bills not paid within thirty (30) days shall accrue interest at the rate of eight (8%) percent per year. 8.4 Payment of Special Assessments. The Developer shall pay or cause to be paid when due and in any event, before any penalty is attached, all Special Assessments referred to in this Contract. 8.5 Additional Charges. In addition to the charges and Special Assessments referred to herein, other charges may be imposed such as but not limited to, sewer availability charges, City X water connection charges, water availability charges, City sewer connection charges and building permit fees. 8.6 Waiver. On behalf of itself and all the successors and assigns having an interest in the Property, the Developer waives all rights it may have now or in the future to repayment or reimbursement of any fees or charges paid to the City, which is identified in this Contract. SECTION IX EVENT OF DEFAULT 9.1 Occurrence. Each of the following occurrences shall constitute an event of default under this Contract. a) Developer shall fail to perform any of the terms or conditions to be kept or performed by Developer under this Contract. b) Developer shall fail to perform any of the terms or conditions to be kept or performed by Developer under the City Code and/or City Standards. c) Developer shall fail to perform any of the terms or conditions to be kept or performed by Developer under any license, permit or approval required by any regulatory or jurisdictional agency affecting the Plat. d) Developer shall fail to perform any required curative or remedial action pursuant to a notification of the need for such action 'by the City of any other regulatory or jurisdictional agency affected by or having jurisdiction over the Plat, within thirty (3 0) days of such notification, unless otherwise provided for in this Contract. e) Failure by the Developer to pay when due any and all costs associated with the Development, including but not limited to any fees and costs incurred by the City, engineering, administrative and legal expenses. 10 f) Failure of the Developer to maintain the required Financial Guaranty or other required security with the City. g) Failure by the bank or financial institution that issued the Financial Guaranty to pay on demand by the City. SECTION X REMEDIES 10.1 Performance by the City. In the event of a default by the Developer, the City may, at the City's option, perform the work in default and the Developer shall promptly reimburse the City for any expense incurred by the City. Except in emergency situations, the City shall endeavor to give the Developer notice of default forty-eight (48) hours prior to the City performing curative work. 10.2 Assessment. When the City does any work as a result of the Developer's default or upon failure of the Developer to make payment upon billing when due, the City may proceed to assess the costs in whole or in part against the Property, or may proceed to collect on the Financial Guaranty. It is expressly agreed and understood herein, that this Developer waives any notice of hearing and any rights to objection to the assessments so levied by the City. 10.3 Revocation of Permit to Proceed. In the event of a default, the City may issue a stop work order to Developer, its agents, contractors, or sub -contractors to cease all or any work being performed on the Property. Such stop work order may include the ceasing of the construction of any Improvements or homes on the Property. 10.4 Emergency. In the event of an emergency, the forty-eight (48) hour notice provision shall be and hereby is waived in its entirety by the Developer and the Developer shall reimburse the 11 City upon being billed thereof for any expenses so incurred by the City in the same manner as if mailed notice as described hereinbefore had been given. 10.5 Cumulative Rights and Non -Waiver. The rights and remedies available to the City shall be cumulative and the enforcement by the City of one right shall not act as waiver of any other right available to the City. 10.6 Denial of Building Permits. An event of default shall be grounds for denial or revocation of building permits, including permits issued in connection with lots sold to third parties. SECTION XI RELEASE OF DEVELOPER LIABILITY 11.1 Release. Upon submittal by Developer of the required As -Built Plans for each Plan identified in Paragraph 3. 1, and payment of all costs owed to the City, the Developer may apply in writing for a release of its obligations under this Contract, save and except for those imposed pursuant to Paragraphs 6, 7.2 and 7.4. The City Council, after review by the City personnel, may authorize the release of the Developer from its obligations under this Contract by appropriate resolution. SECTION XII MISCELLANEOUS 12.1 Compliance. The Developer represents to the City that the Plat complies with all City, county, metropolitan, state and federal laws and regulations including, but not limited to: Subdivision ordinances; zoning ordinances; and environmental regulations. If the City determines that the Plat does not comply, the city may at its option refuse to allow construction or development work on the Property until the Developer does comply. Upon the City's demand, the Developer shall cease work until there is compliance. IV) 12.2 Authorization. By the execution hereof, the Developer represents and warrants that it has all the authorization and power necessary to make this Contract binding upon itself, its heirs, successors and assigns. 12.3 Third Parties. Third parties shall have no recourse against the City under this Contract. 12.4 Invalidity. If any portion, section, subsection, sentence, clause, paragraph or phrase of this Contract is for reason held invalid, such decision shall not affect the validity of the remaining portion of this Contract. 12.5 Run with the Land. This Contract shall run with the land and may be recorded against the title to the Property. By the execution of this Agreement, the Developer for itself, its successors and assigns, acknowledges that the property shall be affected by the terms and conditions contained herein. 12.6 Non-assi agn bility. The Developer may not assign this Contract without the written permission of the City Council. The Developer's obligation hereunder shall continue in full force and effect even if the Developer sells one or more lots, the entire Property or any part of it. SECTION XIII NOTICES 13.1 General. All notices, consents, demands and requests which may be or are required to be given by either party of the other, shall be in writing and sent by United States registered mail or hand delivered. The addresses of each party may be changed at any time or from time to time by notice given by said party to the other party. 13.2 If to City, mail to the City of Eagan, 3830 Pilot Knob Road, P.O. Box 21199, Eagan, Minnesota 55121, Attention: City Administrator. 13 13.3 If to Developer, mail to the Development Manager. IN WITNESS WHEREOF, we have hereunto set our hands and seals. (Signature Pages to Follow) 14 CITY OF EAGAN: By: Mike Maguire Its: Mayor Attest: Christina M. Scipioni Its: City Clerk DEVELOPMENT CONTRACT BOULDER LAIRS 4TH ADDITION Signature Page of City (SEAL) DEVELOPMENT CONTRACT APPROVED AS TO FORM: yam- %• By: Eagan City Attorney Date: &J& l( X STATE OF MINNESOTA) ) ss. COUNTY OF DAKOTA ) DEVELOPMENT CONTRACT APPROVED AS TO CONTENT: By: Community Development Date: On this day of '2018, before me a Notary Public within and for II, said County, personally appeared ME MAGUIRE and CHRISTINA M. SCIPIONI, to me personally known, who being each by me duly sworn, each did say that they are respectively the Mayor and City Clerk of the City of Eagan, the municipality named in the foregoing instrument, and that the seal affixed on behalf of said municipality by authority of its City Council and said Mayor and City Clerk acknowledged said instrument to be the free act and deed of said municipality. Notary Public 15 DEVELOPMENT CONTRACT BOULDER LAIMS 4TH ADDITION Signature Page of Developer/Owner, Eagan Heights LLC DEVELOPER/OWNER: EAGAN HEIGHTS LLC, a Delaware limited liability company -00 Its: STATE OF ) ss. COUNTY OF ) The foregoing instrument was acknowledged before me this day of 2018 by the of EAGAN HEIGHTS LLC, a Delaware limited liability company, on behalf of the limited liability company. Notary Public 16 EXHIBIT B 1. The developer shall comply with these standards conditions of plat approval as revised by Council on July 1, 2014: A. Financial Obligations 1. This development shall accept its additional financial obligations as defined in the staff's report in accordance with the final plat dimensions and the rates in effect at the time of final plat approval. B. Easements and Rights-of-Wav 1. This development shall dedicate 10 -foot drainage and utility easements centered overall lot lines and, 10 -foot drainage and utility easements adjacent to all public rights-of-way where necessary to accommodate existing or proposed utilities for drainage ways within the plat. The development shall dedicate easements of sufficient width and location as determined necessary by engineering standards. 2. This development shall dedicate, provide, or financially guarantee the acquisition costs of drainage, ponding, and utility easements in addition to public street rights-of-way as required by the alignment, depth, and storage capacity of all required public utilities and streets located beyond the boundaries of this plat as necessary to service or accommodate this development. 3. This development shall dedicate all public right-of-way and temporary slope easements for ultimate developmentofadjacent roadways as required by the appropriate jurisdictional agency. 4. This development shall dedicate adequate drainage and ponding easements, in accordance with requirements set forth in the latest version of the City's Stormwater Management Plan. C. Plans and Specifications 1. All public and private streets, drainage systems, and utilities necessary to provide service to this development shall be designed and certified by a registered professional engineer in accordance with City adopted codes, engineering standards, guidelines, and policies prior to application for final plat approval. 2. A detailed grading, drainage, erosion, and sediment control plan must be prepared in accordance with current City standards prior to final plat approval. 1 3. A separate detailed landscape plan shall be submitted overlaid on the proposed grading and utility plan. The financial guarantee for such plan shall be included in the Development Contract and shall not be released until two year after the date of City certified compliance. D. Permits 1. This development shall be responsible for the acquisition of all regulatory agency permits required by the affected agency prior to final plat approval. E. Parks and Trails Dedications 1. This development shall fulfill its park and trail dedication requirements as recommended by the Advisory Parks Commission and as awarded by the action of the City Council. F. Tree Preservation and Mitigation 1. This development shall be responsible for preparing a tree preservation plan and mitigating for any removal in excess of the allowable limits. Mitigation shall be in the form of replacement trees, cash equivalent, or a combination thereof in accordance with the recommendation of the Advisory Parks Commission and as allowed under the City's tree preservation ordinance and as approved by the City Council. G. Stormwater Management and Water QualitV Protection 1. This development shall manage stormwater and protect water quality by meeting requirements for design standards, minimizing impervious surface area and maximizing infiltration and retention, and providing acceptable complementary stormwater treatments, stormwater treatment ponds, regional ponds, and maintenance of private stormwater facilities in accordance with the current City post construction regulations and as recommended by the Advisory Parks Commission and awarded by Council action. H. Wetlands Protection and Management 1. This development shall protect and manage wetlands by meeting requirements for wetland delineations and assessments, sequencing and replacement, and wetland buffers and setbacks in accordance with the current wetland protection and management regulations and as recommended by the Advisory Parks Commission and awarded by Council action. 2 2. The property shall be platted. 3. The REOA shall be modified if necessary, in a form acceptable to the City Attorney, to address the creation of two new lots prior to Final Subdivision approval. 4. The existing stormwater maintenance agreement shall be modified to address the creation of two new lots, in a form acceptable to the City Attorney. 5. The applicant shall modify the private utility easements and/or maintenance agreements for all private water mains, storm sewers, and sanitary sewers to address the creation of two new lots, in a form acceptable to the City Attorney. 6. The applicant shall modify the private cross -easements for ingress/egress and parkingto address the creation of two new lots, in a form acceptable to the City Attorney. 7. New drainage and utility easements shall be provided over the common lot line, up to a point no further than 10 feet from the exterior walls of the building, in a manner acceptable to the City Engineer. 8. All Building and Fire Code standards shall be met. 2 b 6 HHu Ee° Z, '! .L � e 's d e yng e��{jffiffiffi9i ---graa----�^,— H C �----- , apaa 3 0 a�E§g o yd ® fi 6 I u = G y j pr gCy pby9 5pE5i "Ug E � �\ I �' `�� 1 i E F ffigll •.l eaxe T•••• \ �^,v', 1 I� Il\1` � ti a3 gg� 6„6dI6 ��tl6� �� 6 P , gpi■p S g� 8 b 66 dd�Oby iiqpp�pg gg Mull I � •' a 6H'fL@ M.H9,9T0009 " mr)sm)R 8 �� rowbarbusspioniui aee — — — — — — — 96'9zoz M.L4,9Zaoo9 g / //J MOLTT '? 3,LMUODN 4 g� ca -- oR o e m�g I ;`s: bee Iry� / � •',l.- �a��il�^ �1��.im4t �� ��,r "';S, m I a� � \ �• ��17 Ih^ � ,� tll EXHIBIT "A" .L ---graa----�^,— C �----- , § I � a �• `� � l � s� M%i�ar � �\ I �' `�� 1 aop`R � 9 �o ro I m ria $� is � •.l eaxe T•••• \ �^,v', 1 I� Il\1` � ti ts I � •' a 6H'fL@ M.H9,9T0009 " mr)sm)R 8 �� I — — — — — — — — — — — '' EXHIBIT "A" Agenda Information Memo June 19, 2018 Eagan City Council Meeting CONSENT AGENDA Q. Approve A Fee Schedule Change for Eagan Community Center Track Passes Action To Be Considered: Approve a 2018 Fee Schedule change for the Eagan Community Center track passes. Facts:  The Eagan Community Center currently offers track passes for non-members for daily, weekly and monthly usage.  Elimination of weekly and monthly passes, in addition to, adding a six month pass will reduce staff administration time.  Addition of six (6) month pass increases customer service by decreasing the amount of time pass holders need to renew.  Proposed fees would increase daily admission from $3 to $4 to increase consistency in Eagan Community Center daily admission rates.  Thirty (30) day pass is currently $25 per month. The proposed rate for six (6) month pass is $150, resulting in no increase rates for monthly users. Attachments: (0) Agenda Information Memo June 19, 2018 Eagan City Council Meeting CONSENT AGENDA R. Approve An Agreement With REACH For Digital Signage And Software For Eagan Community Center Action To Be Considered: Approve an agreement with REACH for digital signage and software located at the Eagan Community Center in exchange for ad placement within digital signage. Facts:  The Eagan Community Center has explored digital signage to communicate information to the public regarding programs, room rentals and building amenities.  Digital signage would result in decreased staff time due to information being displayed digitally rather than paper signs being displayed.  REACH Media Network is based out of Eden Prairie and provides local parks and recreation facilities with a content management system to display information digitally.  The digital signage and software would be provided by REACH, in addition to, all maintenance of equipment. The cost of equipment and software is $5657 annually. The cost for the equipment and software would be waived in exchange for advertisement placement.  REACH would negotiate contracts for advertisements with private businesses to be displayed on digital signage. All advertisements would be required to meet Parks and Recreation policy 6.2.6 and would require prior approval by City of Eagan staff. Approximately fifteen (15) advertisements would be sold to cover costs of equipment and software.  The City of Eagan would receive free advertisement placement for internal programs and events with a ratio 3:1 to private businesses. Attachments: (1) CR-1 Parks and Recreation Policies and Procedure manual 6.2.6 Policies and Procedures 6.1.9 Independent Contractor Guidelines Independent contractors will only be used to deliver programs through Eagan Parks & Recreation for the following reasons: a. Entertainer or speaker at an event or class that is being held as part of an overall program or event. b. Company that provides a specialized service (i.e. timing for 5K or lighting/sound for a concert). C. To provide specialized instruction where the City is not able to provide the same service through direct hiring of an instructor and the City will benefit from an independent contractor's advanced training, credibility, certification, "following" or "name value". 6.1.10 Payment and Terms with all Independent Contractors offering programs and classes: a. All registration and fee collection will be the responsibility of Eagan Parks & Recreation. b. Eagan Parks & Recreation will promote the program through the departments normal marketing process. Independent Contractors may also produce/distribute their own publicity for these programs. C. 25% of all collected fees will be retained by the City up to a maximum of $25 per registration. The remaining registration fees will be paid to the independent contractor at conclusion of each class/season. d. The independent contractor is responsible for facility rental fees in addition to the 25% of revenue retained by Eagan Parks & Recreation. With advance agreement, this fee may also be deducted directly from the contractor's 75% of program registration fees. e. Refunds requested before the registration deadline will be approved by the City. Refunds after the program begins will only be issued with the approval of the independent contractor. 6.2 Grants, Sponsorships, Additional Funding for Programs and Services 6.2.1 Staff members are encouraged to research and recommend applications for grants to fund operations. All grant applications must first be approved by the Director of Parks & Recreation and the City Council before an application can be made. 6.2.2 All gifts/donations made to the City must be formally accepted by the City Council. 6.2.3 Funds given to the City's General Fund are not necessarily funded directly back to the program that raised them. The funds can only be allocated to a particular program or project through the budget process or special Council action. 6.2.4 City staff members may not solicit for gifts that only benefit City employees. For instance, food for employee lunches or supplies for employee only events. 6.2.5 Advertising sponsorships may be sold or civic organizations and non-profit groups may partner with the City to enhance fiduciary/public service activities as approved as part of the budget each year. 6.2.6 Advertising sponsorships may be sold for support of activities and facilities at Cascade Bay, the Civic Arena and the Eagan Community Center. Political candidates/campaigns and alcohol/tobacco products or companies are excluded from advertising. Updated Winter, 2014 City of Eagan Page 41 Parks & Recreation Agenda Information Memo June 19, 2018, Eagan City Council Meeting CONSENT AGENDA: S. Adopt a Resolution Authorizing a Special Deer Hunting Season on Private Property Action To Be Considered: Approve a resolution allowing the City of Eagan to authorize a special deer season in 2018. Facts: Citizens have been authorized to hunt deer in Eagan since the mid to late 1990’s. Those interested in hunting, must possess a permit issued by the police department. Taking of deer is only allowed via bow and arrow. Hunters participating in this special season must pay an appropriate fee and can only hunt on private property with landowner permission. Eligible land parcels must meet size and zoning requirements. Permittees must pass a proficiency test with their archery equipment. The special hunt will coincide with the Minnesota Archery Season which is scheduled from September 15, 2018, thru December 31, 2018. All hunters participating in the special hunting season must possess a 2018 State of Minnesota Archery License. Attachments: (1) S-1 Resolution RESOLUTION OF THE CITY OF EAGAN Authorize a Special Hunting Season to Manage Deer on Private Property WHEREAS, the City of Eagan has the authority to authorize a special hunt to manage wildlife. WHEREAS, the City of Eagan desires to authorize a special deer hunting season for wildlife management purposes on private parcels meeting size and zoning requirements. WHEREAS, some citizens have been authorized to take deer on private property by bow and arrow since the mid to late 1990’s. WHEREAS, once a special hunt is authorized by the Mayor and Council per city code # 6.47, the Chief of Police has the discretion to issue permits to individuals who have met proficiency standards along with other criteria established by the police department. WHEREAS, citizens participating in the hunt can only take deer with a bow and arrow on private property with the owner’s permission and must possess a 2018 State of Minnesota Archery Hunting License. WHEREAS, the dates of the special hunt authorized by this resolution will coincide with the Minnesota Archery Season expected to occur from September 15, 2018, thru December 31, 2018. NOW THEREFORE BE IT RESOLVED that the City of Eagan adopts this resolution authorizing a special deer hunt in 2018. ADOPTED this 19th day of June, 2018. CITY OF EAGAN CITY COUNCIL By: ____________________ It’s Mayor Attest: __________________ It’s Clerk Motion by: Seconded by: Those in Favor: Those Against: Date: Agenda Information Memo June 19, 2018 Eagan City Council Meeting CONSENT AGENDA T. Northeast Eagan Parking Prohibition Action To Be Considered: Approve the resolution to prohibit parking on Waters Road, Lone Oak Drive, Lone Oak Parkway and O’Neill Drive in northeast Eagan and authorize the Mayor and City Clerk to execute all related documents. Facts:  In order to provide adequate emergency vehicle access, and other vehicle circulation, for large private and community events planned for the northeast portion of Eagan, City staff propose to prohibit parking on City streets generally within the area bordered by Interstate 494, State Highway 149, Lone Oak Road (County Road 26), and the Inver Grove Heights border. A large portion of the streets in the area are already signed as no-parking, or the lane configurations don’t lend themselves to parking.  Several recent visits to the area by City staff indicate there is adequate onsite parking within adjacent properties, and little need for on -street parking.  A letter was sent to the property owners and managers of the adjacent properties along both sides of the identified streets, informing them of the proposed parking restrictions and the City Council's consideration at the June 19, 2018, Council meeting.  No objections to the proposed prohibition have been received to date.  The proposed parking restrictions have been reviewed by the Public Works and Police Departments and found to be in order for favorable Council action. Attachments (2) CT-1 Map CT-2 Resolution AMES CROSSING RDL O N E O AKPARKW AY NORTHWEST P A R KW AYLON E O A K P A R K W A Y LONE OAK DRIVE C O MM E R S D R WATERS R D VIKI N G S P A R K WA Y LONEOAKPARKWAYO 'N E IL L D R S T A T E T R U N K H WY . N O. 1 4 9 kk kk kk kk kk kk kk kk kk kk kk kk kk kk kk kk kk kk kk kk kk kk kk kk kk kk kk kk kk kk kk kk kk kk kk kk kk kk kk kk kk kk kk kk kkkkkkkk kk kkkkkkkkkk kk kk kk kk kk kk kk kk kk kk kk kk kk kk kk kk kk kk kk kk kk kk kkkk kk kk kkkk kk kk kk kk kk kk kk kk kk kk kk kk kk kk kk kkkk kk kkkk kkkk kkkk kk kk kk kk kk kk kk kk kkkk kk kk kk 0 560280 Feet " " City of EaganNo Parking SignsExisting & Proposed Locations Document Path: L:\USERS\PUBWORKS\CM\Streets\Signs\Projects\Sign Points.mxdDate Saved: 5/25/2018 1:25:08 PMUser Name: cfredericks kk kk - Existing Locations - P roposed Locations CITY OF EAGAN A RESOLUTION RELATING TO PARKING RESTRICTIONS IN NORTHEAST EAGAN THIS RESOLUTION, passed this 19th day of June, 2018, by the City of Eagan in Dakota County, Minnesota. The Municipal corporation shall hereinafter be called the “City.” WITNESSETH: WHEREAS, it is desirable for the City to restrict parking on some public streets to allow for the full utilization of the available street width, as needed. NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of Eagan shall prohibit parking of motor vehicles on Waters Road, Lone Oak Drive, Lone Oak Parkway and O’Neill Drive in Northeast Eagan. DATED this 19th day of June, 2018 Mike Maguire, Mayor ATTEST: Christina M. Scipioni, City Clerk CERTIFICATION State of Minnesota County of Dakota City of Eagan 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 June, 2018, as disclosed by the records of said City in my possession. Christina M. Scipioni, City Clerk Agenda Information Memo June 19, 2018 Eagan City Council Meeting CONSENT AGENDA U. Contract 18-05, Central Maintenance Facility Phase II Improvements Action To Be Considered: Approve Change Order No. 1 for Contract 18-05 (Central Maintenance Facility - Phase II Improvements) and authorize the Mayor and City Clerk to execute all related documents. Facts:  Contract 18-05 provides for the following improvements on the CMF site. o Construction of tempered vehicle storage building. o Renovation of office, staffing, kitchen and lunchroom areas. o Alternate Bid – Construction of automated vehicle wash facility.  On March 20, 2018, the contract was awarded to Ebert Construction for the base bid and alternate bid #1 in the amount of $3,162,300.00.  Change Order No. 1 provides for Central Maintenance Facility office upgrades, and needed items not covered under the original contract, including relocation of existing air ducts, adjustments in grades for handicap access, and flooring adhesive modifications. – ADD $25,869.91  The change order provides for a cost addition of $25,869.91 (0.8% of original contract). The total additional cost of the revisions under the change order will be paid by contingency funds for the Central Maintenance Facility – Phase II Improvements.  The change order has been reviewed by the Public Works Department and found to be in order for favorable Council action. Attachment (1) CU-1 Change Order No. 1 P:\PROJECTS\2017\17068\5 - CONSTRUCTION ADMIN\CHANGE ORDERS & PAY APPS\CHANGE ORDER #01 RECOMMENDATION TO COUNCIL.DOCX 7300 WEST 147TH STREET SUITE 504 APPLE VALLEY, MN 55124-7580 (952) 431-4433 MEMORANDUM: PROJECT: Eagan Central Maintenance Facility –Upgrades CNH NO: 17068 DATE: June 11, 2018 TO: City of Eagan – Mayor and City Council SUBJECT: Change Order #01 Review The following is a summary of the items being submitted as Change Order #01 for the Eagan Central Maintenance Facility Upgrade project. Background: The construction on the Central Maintenance Facility Upgrade is progressing well and ahead of schedule with the office remodeling about 3 weeks from completion and the new buildings ready for precast wall panels. During the past few months several items have come up to improve the facility or address items uncovered during demolition and remodeling efforts. These items are summarized below. Description of Changes: The changes that are incorporated in the attached Change Order #01 are the following: A. Office upgrades: These items include adding accent wallcovering at lobby and painting a few additional rooms within the general office area. B. Items uncovered during construction: This change represents items that were uncovered or discovered during the construction process as is common in remodeling projects. These include moving existing ducts in the way of new supports, adjustments in grade for HC access at entry, and covering of petroleum-based adhesives under old flooring to allow for bonding of new water-based systems. C. Minor miscellaneous adds and deducts: As is typical during the construction process there are a handful of minor adds and deducts to address items that were determined to best fit the needs of the public works operations within the building. P:\PROJECTS\2017\17068\5 - CONSTRUCTION ADMIN\CHANGE ORDERS & PAY APPS\CHANGE ORDER #01 RECOMMENDATION TO COUNCIL.DOCX Pricing: The following are the pricing for each group of Proposal Request items listed above and included in this Change Order. All prices have been reviewed by CNH Architects and our consultant team and have been determined to be within appropriate unit costs for the work proposed. A. Office Upgrades Add $7,288.60 B. Items Uncovered During Remodeling Add $11,282.81 C. Minor Miscellaneous Adds and Deducts Add $7,298.50 Total Add $25,869.91 New Contract Total $3,188,169.91 Original Contingency $170,695.00 Contingency Balance $144,825.09 Conclusion: The items in the Change Order represent recommended upgrades to best serve the city and staff using this facility. As noted above CNH Architects, our team, and staff have reviewed the pricing shown above and are comfortable as being appropriate for the work involved. CNH Architects recommends approval of this Change Order as in the best interest of staff operations and long-term City value. Respectfully Submitted, Quinn S. Hutson, AIA, LEED AP Principal CNH Architects, Inc. Agenda Information Memo June 19, 2018 Eagan City Council Meeting CONSENT AGENDA V. Contract 18-10, 2018 Citywide Trail & Parking Lot Improvements Action To Be Considered: Receive the bids for Contract 18-10 (2018 Citywide Trail & Parking Lot Improvements), and award a contract to Bituminous Roadways, Inc. for the base bid in the amount of $442,231.00, and authorize the Mayor and City Clerk to execute all related documents. Facts:  Contract 18-10 provides for the construction and maintenance overly of bituminous trails and parking lots in the following locations: o Lone Oak Road (CSAH 26) – Lexington Ave. to Dart driveway (S side) o Lone Oak Road (CSAH 26) – Lexington Ave. to Hwy. 55 (N side) o Yankee Doodle Road (CSAH 28) – Hwy 13 to I-35E (S side) o Yankee Doodle Road (CSAH 28) – Heritage Ln to Coachman Rd (N side) o Old Town Hall o Alexander Road – Sanitary Lift Station o Majestic Oaks – Sanitary Lift Station o Denmark Avenue – Sanitary Lift Station o Yankee Doodle Road – Storm Sewer Lift Station o Southern Lakes Reservoir o Lexington/ Diffley Reservoir o Wells 12 & 13 o Central Maintenance Facility as programmed for 2018 in the City’s 5-Year Capital Improvement Program (2018-2022) and authorized by the City Council on June 6, 2017.  On May 15, 2018, the Council approved the plans and specifications for Contract 18-10 and authorized the advertisement for solicitation of competitive bids.  On June 14, 2018, two bid proposals were received (see attached summary). The low bid, a base bid of $442,231.00, was 4.3% below the Engineer’s estimate of $462,000.00.  All the construction activity for said improvements has been designed to occur within existing public right-of-way, public property or easements.  All bids have been reviewed for compliance with the bid specifications and accuracy on unit price extensions and summations. The low bid of $442,231.00 from Bituminous Roadways, Inc. has been reviewed by Public Works staff and found to be in order for favorable Council action. Attachments (1) CV-1 Bid Summary BID SUMMARY 2018 Trail & Parking Lot Improvements City Contract No. 18-10 City Project No. 1291 Bid Date/ Time: 10:30 a.m., Thursday, June 14, 2018 Contractors Total Base Bid 1. Bituminous Roadways, Inc. $442,231.00 2. McNamara Contracting, Inc. $469,659.50 Low Base Bid Engineer’s Estimate % Over/Under Eng Estimate $ 442,231.00 $ 462,000.00 -4.3% Agenda Information Memo June 19, 2018 Eagan City Council Meeting CONSENT AGENDA W. Legal Services Agreement Coal Tar Sealant Litigation Action To Be Considered: Authorize approval of a Legal Services Agreement with Weitz & Luxenberg, P.C., Super Law Group, LLC, and Gray, Plant, Mooty, Mooty & Bennett, P.A. regarding litigation , subject to the approval of the City Administrator. Facts:  On March 4, 2014, the City Council adopted an ordinance banning the use of coal tar sealant product within the city in support of Minnesota Statute 116.202. Said statute prohibited the use or sale of surface applied sealing product containing coal tar, coal tar pitch, or coal tar pitch volatiles. Coal tar contains Polycyclic Aromatic Hydrocarbons (PAHs). Cancer is a primary human health risk of exposure to PAHs. Exposure to PAHs has also been linked with cardiovascular disease and poor fetal development.  As part of the City’s obligation under the Municipal Separate Storm Sewer System (MS4) permit, as well as for flood protection purposes in some cases, sediment has routinely been removed on an annual basis from storm water ponds throughout the city. In a number of the ponds, sediment removed has tested positive for PAHs.  This past year, Public Works staff attended a meeting with representatives from various Minnesota cities that have MS4 permits and a New York law firm to discuss the possibility of filing a law suit to recover costs associated with the excavation and disposal of sediments from storm water ponds contaminated by PAHs.  The contamination of the storm pond sediments by PAHs requires the excavated material to be deposited at special regulated dump sites at costs that can be ten times the cost to typically deposit uncontaminated sediment. To date, the City has covered 100% of the additional cost , in excess of $150,000. Additional costs will continue to be borne by the city on future similar projects.  Staff has reached out to peers considering pursuing the law suit collectively with one another. Other cities within the Minneapolis-St. Paul metropolitan area have authorized pursuit of said litigation.  City Council authorization is required to retain legal counsel to represent the City in the Coal Tar Sealant Litigation.  The Public Works Department has been working with the City Attorney’s office on the preparation of a legal services agreement with Weitz & Luxenberg, P.C., Super Law Group, LLC, and Gray, Plant, Mooty, Mooty & Bennett, P.A. The agreement will be forwarded to the City Administrator for approval once found to be in order for favorable Council action . Attachments (0) Agenda Information Memo   June 19, 2018 Eagan City Council Meeting     CONSENT AGENDA    X. Conditional Use Permit and Variance – Verizon Wireless      Action To Be Considered:      To CONTINUE action on a Conditional Use Permit and Variance and extend the agency action  deadline for construction of a new 110‐foot telecommunications monopole with a 9’ lightning  rod upon property located at 4640 Pinetree Curve (Walden Heights Park), to the September 4,  2018 City Council meeting.      Required Vote For Approval:  Majority of Councilmembers present    Facts:     This item was continued from the April 3, 3018 City Council meeting, with direction to  the Applicant to explore an alternative site at Easter Lutheran Church for the proposed  monopole.     The Applicant has taken steps toward that end, and provided a progress report in that  regard, which is attached.    The Applicant appears to be making good faith efforts to carry out the prior direction  from the City Council, and requires additional time to complete that process.    Consequently, the Applicant has requested a further extension of this item to the  September 4, 2018 City Council meeting, and a further extension of the agency action  deadline to September 18, 2018.     Attachments: (2)     CX‐1 Location Map  CX‐2 Verizon Progress Report & Extension Request        WILDERNESS RUN ROADWINDSOR COURTRICHARDSCTFAIRWAY HILLS DRIVELAKEPARKCTWELLINGTON CT.STEEPLECHASELANELNPENKWEWAYSTEEPLECHASEWAYRICHARDLANENORTHMA L LA RD T R .SHADOWCREEKCUINTERLACHEN DRIVECYPRESS PTCTCLANETHOMASLAKERD.COACHDR.PINETREEPASSTHOMASCENTERDRO DGEPOLEDRTRENTON LN.WILDERNESS LPEBBLEBEACHWAYROADWESTMINSTERCRWELLINGTONWAYE N T R AIL JOHNNYCAKERIDGERDDELORES LANEWALDENDRMALLARDKINGSBURYDRCLEMSONDRIVELAKESIDE DRWILDERNESS RUN CT.MALLARD CIRSHERWOODCOURTJOHNNY CAKE RIDGE ROADTHOMASLAKERD.GRACE DRR IC H A R D L N CAMBRIDGE DRMALLARDDRIVENYBROCIRPINETR E E C U RVECHES MAR DRIVEC.S.A.H.NO.32(CLIFFROAD)WINGEDKNOTTI N G H AMCIRBEACON HILL CRLODGEPOLE CTBEACONHILLRDLONDONLANEANDREWBLVDJ O H N N Y C A K E R ID G E R O A D WILDE R N ESSKERIDGERDWELLINGTO N WAY SUMMITPASSNORWOODDRNORWOOD C TLAKEPARKCIRSTONECLIFFEDRIVEOAKLEAFCIRREBECCALN WALNUTLANELANECAMELBACKDRBEACONS H E F F IE L D L N.DRIVEL A K E S ID ECIRHILLMALLARD VIEWBARCLAY CR.RIDGE VI E W D RWILDERNESS RUN CIRCOVINGTONPINETREETRAILWALNUTCTIRSHEFFIELD CIRSHERWOODWAYBEACONHILLROADSHEVLINCTSOUTHMALLARDBEACONHILLCTHAZELTI N ELANETHOMASLNMALLARD PLACEMALMO CIRPENKWECIRCHESMARCRANDREWBLVDC.S.A.H. NO. 31 (PILOT KNOB ROAD)INTEH I C K ORYLANECOVINGTONCRCARRIAGE HILLNORWOODDRC.S.A.H.NO.31(PILOTKNOBRD.)C.S.A.H.NO.31(PILOTKNOBRD.)NORWO O D CIR.WOODGATELANEC.S.A.H.NO.31(PILOTKNOBRD.)HILLCOVING TON LN C.S.A.H.NO.32(CLIFFROAD)COVINGTONAMARYLLIS LANEERIK'SBLVDDUNBERRY CIRPENKWEWAYWILDERNESS RUN DRLANCASTER LANEHICKORYHILLLA K E PARKDR STEEPLECHASECOURTSHERWOODWAYCIRRIDGE CLIFF DRIVESVENSKLANEC LIFFORDLN.CHESMARLNCOVINGTONC.S.A.H.NO.31(PILOTKNOBRD.)ClearwaterParkEvergreenParkGeorgeOhmannParkDowning ParkHighlineTrailParkRidgecliffParkParkThomasLakeEast ParkThomasLakeParkWaldenHeights ParkLebanon HillsRegional ParkParkLocation Map01,000500Feet´§¨¦35E§¨¦494Cliff RdDiffley RdYankee Doodle RdLone Oak RdMap Area ExtentProject Name: Verizon/ Walden Heights ParkRequest: Conditional Use Permit and VarianceCase Nos.: 33-CU-04-02-18 33-VA-02-02-18 Subject Sites 1 Pam Dudziak From:Dorland, Anthony A. <anthony.dorland@lawmoss.com> Sent:Wednesday, June 13, 2018 3:58 PM To:Pam Dudziak; Mike Ridley; 'mdougherty@dmshb.com' Cc:'Jen Anderson'; 'Andy Kampen'; 'Cynthia Shuck'; 'Lewis Martin (Martin Consulting)' Subject:RE: Eagan MN - Verizon - Walden Heights Park // VERIZON WIRELESS ID: MIN THOMAS Follow Up Flag:Follow up Flag Status:Flagged Ms. Dudziak,    I talked with Lewis about the proposed continuation of the CUP and variance applications to the September 4, 2018, City  Council meeting date as indicated in your June 12, 2018, letter.   This date is acceptable to Verizon Wireless.   We should  know by then whether the Easter Church location is viable from a leasing perspective; of course, the zoning process for  the Easter Church would require additional Minn. Stat. Sec. 15.99 time extensions.  Verizon Wireless would only  withdraw the Walden Heights Park applications if the Easter Church location is leased and all zoning and other  governmental approvals have been received.    Again, pursuant to Minnesota Statutes Section 15.99, Subd. 3(g), applicant Verizon Wireless hereby requests an  extension of the time deadline for the City’s action until September 18, 2018.    Sincerely,    Anthony A. Dorland Moss & Barnett 150 South Fifth Street Suite 1200 Minneapolis, MN 55402 phone: (612) 877-5258 fax: (612) 877-5999 www.lawmoss.com Notice: Important disclaimers and limitations apply to this email. Please click here for our disclaimer and here for our privacy policy.    From: Lewis Martin (Martin Consulting) [mailto:lewis@martinconsultingtx.com] Sent: Wednesday, June 13, 2018 1:14 PM To: 'Pam Dudziak'; 'Mike Ridley' Cc: Dorland, Anthony A.; 'Jen Anderson'; 'Andy Kampen'; 'Cynthia Shuck'; Lewis Martin (Martin Consulting) Subject: RE: Eagan MN - Verizon - Walden Heights Park // VERIZON WIRELESS ID: MIN THOMAS Importance: High   Mr. Mike Ridley,  Ms. Pam Dudziak,    I wanted to provide additional detailed information to supplement Anthony Dorland’s request for an extension to  Verizon Wireless’ CUP Application (see the attached email and your response), and if you would please pass this  information along to the City Council on June 19th, this information below should explain the reasoning for the request.    2 1. As the primary point of contact for this project with Easter Church, I can say that a location on their parcel has  been preliminarily approved by church, subject to the approval of business terms, and the formal execution of a  lease between Verizon Wireless and Easter Church.   2. Verizon Wireless is diligently working with Easter Church to formalize these terms, but no formal decisions can  been made by the church at this time. Two of the church’s different leadership boards have provided input, and  the 3rd board, their Vision Board, will discuss this topic at their next meeting on June 26th, 2018, well after the  6/19/2018 date that was selected at the 4/3/2018 City Council hearing.  3. Please understand Easter Church has three different boards, administration staff, church leadership, and a  consultant that all have input to whether a tower will be allowed on the church’s parcel.  After all of that, a  congregational vote must take place before Easter Church could enter into an agreement with Verizon Wireless.   4. This meeting on June 26th 2018 by the Vision Board should provide a great deal of answers for Verizon Wireless.  If that meeting proves successful, then Verizon Wireless would move to enter into an agreement with Easter  Church, with the understanding that a congregational vote approving the cell tower would need to be held,  which is why July and August is needed to accomplish all of these tasks.    It is with the utmost respect that we ask you provide this letter to the City Council, and provide your support for this  requested extension to the City Council Hearing on Monday, 9/17/2018.    Sincerely,  Lewis Martin  Direct Line (469) 347‐0920  Lewis@MartinConsultingTX.com    From: Pam Dudziak <pdudziak@cityofeagan.com>   Sent: Thursday, May 31, 2018 12:54 PM  To: 'lewis@martinconsultingtx.com' <lewis@martinconsultingtx.com>  Subject: RE: Eagan MN ‐ Verizon ‐ Walden Heights Park     Hi Lewis,  I have not heard from you on the how this is going.  I’d like to get a jump on preparing for the June 19th City Council  meeting so I know what we can expect to be presenting.  Please send me a quick e‐mail or give me a call with an  update.  Thank you!  Pam         Pam Dudziak Planner 3830 Pilot Knob Rd | Eagan, MN 55122 Office: 651-675-5691 https://www.cityofeagan.com     From: Pam Dudziak Sent: Monday, May 21, 2018 12:59 PM To: lewis@martinconsultingtx.com Subject: Eagan MN - Verizon - Walden Heights Park   Hi Lewis,  In April the Eagan City Council continued Verizon’s CUP proposal for Walden Heights Park to the June 19th City Council  meeting, and requested that you explore the potential for siting the new Verizon tower on another nearby property,  Easter Lutheran Church.  Please let me know what progress has been made in that regard.  Looking ahead, we anticipate  3 a formal written update from you by June 8th, for the June 19th  City Council meeting.  Please feel free to call me if you  wish to discuss it rather than e‐mail, or if you have any questions.    Thank you,  Pam Dudziak         Pam Dudziak Planner 3830 Pilot Knob Rd | Eagan, MN 55122 Office: 651-675-5691 https://www.cityofeagan.com   Agenda Information Memo June 19, 2018 City Council Meeting CONSENT AGENDA Y. Approve resolution giving authorization to the City Administrator to cancel the Jul y 10, 2018 City Council Meeting Action to Be Considered: To approve a resolution giving authorization to the City Administrator to cancel the July 10, 2018 City Council Meeting Facts:  A Special City Council meeting is scheduled for July 10, 2018.  In the event there are no workshop items necessitating the July 10 meeting, a decision will be made no later than the end of the day on Friday, June 28 to cancel the meeting. Attachments: Y-1 Resolution RESOLUTION NO.____ CITY OF EAGAN Authorization to Cancel Council Meeting WHEREAS, on January 16, 2018, the City Council adopted the schedule of Regular City Council meetings to be held in calendar year 2018, and WHEREAS, the schedule included a meeting of the Council on July 10, identified as a Special Council Meeting, and WHEREAS, as of the date hereof, the Council and Administration are unaware of any time sensitive or substantive matters that need to be addressed prior to the Regular City Council meeting scheduled for July 17, and WHEREAS, in recognizing that a meeting on July 10 may not be needed, the Council desires to empower the City Administrator with the authority to determine whether conditions continue to exist to allow for its cancellation NOW, THEREFORE, the Council authorizes the City Administrator to cancel the Special Council Meeting scheduled for July 10, if he determines in his discretion that circumstances do not require a meeting to occur. CITY OF EAGAN CITY COUNCIL By:_________________________ Its: Mayor Attest:______________________ Its: Clerk Agenda Information Memo June 19, 2018 Eagan City Council Meeting CONSENT AGENDA Z. Approve Change Order No. 1, Contract 18-03, George Ohmann Park Expansion Action To Be Considered: Approve Change Order No.1 for Contract 18-03 (George Ohmann Park Expansion) and authorize the Mayor and City Clerk to execute all related documents. Facts:  Contract 18-03 provides for the expansion of George Ohmann Park as approved at the February 20, 2018 City Council meeting in the amount of $198,522. Contract was awarded to Sunram Construction Inc.  Change Order No. 1 provides for an additional amount of $845.13 for tree stump removal (11), additional silt fencing (250 linear feet) and a reduction in tree protection fencing.  The change order has been reviewed by the Park Department and found to be in order for favorable Council action  The total additional costs for the additional work will be paid for by the Park and Recreation Capital Improvement Project fund account Attachments: (1) CZ-1 Change Order No. 1 Contract Change Order #1 for: Ohmann Park Imporovements City of Eagan 3830 Pilot Knob Road Eagan, MN 55122 To (Contractorl: Sunram Construction 20010 75th Avenue North Corcoran, MN 55340 WSB Project It 011216-000, City Project # 18-03 Distribution To: ❑ Owner ❑ Field U Consultant ❑ Other U Contractor Date: 11 -Jun -18 Consultants Project: 11216-000 Contract time will be increased by 0 days. The date of Substantial Completion is: # CHANGES ADD DEDUCT 1 TO 1,355.13 THE CONTRACT 2 Additional silt fencing. 250 linear at bid price of $1.80/lf 450.00 he contractor shall make the following changes to the contract) # DESCRIPTION ADD DEDUCT 1 Additional Removals. 11 additional stumps removed @ $100 each, plus tax and 15% contractor markup 1,355.13 2 Additional silt fencing. 250 linear at bid price of $1.80/lf 450.00 3 Reduction in number of tree protection fences. Only 7 of 13 trees needing protection. Reduce contract by 6 units at $160 each 960.00 Total Contract Sum (Including all Change Orders to Date): $199,367.13 TOTAL CHANGE ORDER ADDS AND DEDUCTS: 1,805.13 960.00 NET CHANGE ORDER TOTAL: $845.13 Contract Summary to Date Original Base Bid ContractSum: 1 198,522.00 Previously Authorized Change Oers: rd - Net Change of this Change Order: 845.13 Total Contract Sum (Including all Change Orders to Date): $199,367.13 Consultant: WSB &Associates, Inc. 701 Xenia Ave. South - Suite 300 Minneapolis, MN 55416 Contractor: Sunram Construction 20010 75th Avenue North Corcoran, MN 55340 Owner: City of Eagan 3830 Pilot Knob Road Eagan, MN 55122 J Signature Date Signature Dat Signature Date K:1011216-OOOl4dminlConstruction Adminlchange ordersl0hmann Change Order1 Page 1 of 1 Agenda Information Memo June 19, 2018 Eagan City Council Meeting CONSENT AGENDA AA. Approve Event Staffing Agreement Twin Cities Orthopedics Performance Center Action To Be Considered: Approve an Event Staffing Agreement with Minnesota Vikings Football, LLC, and authorize the Mayor and City Clerk to execute all related documents. Facts:  The Minnesota Vikings will conduct a National Football League training camp and activities incidental to training camp as well as other events and activities to be determined by the Vikings at the Twin Cities Orthopedics Performance Center in Eagan.  In order to analyze the impacts of training camp and other events on traffic at and around the site, the City engaged SRF Consulting Group, Inc. to prepare a comprehensive traffic analysis of the impacts of training camp and other events on the road system that serves the TCO Performance Center and to develop a plan to manage such impacts. The traffic study and plan are referenced as the Event Travel Demand Management Plan dated April 20, 2018 (ETDMP).  The Vikings acknowledges that the ETDMP recommends traffic control staffing for certain events, depending on projected patron attendance at such events, all as described in detail in the ETDMP. The Vikings may contract with whomever they want, including the City, to provide the necessary traffic control staffing and any other staffing to protect the public’s safety for events that will occur at the site as subject to the ETDMP.  An agreement between the City of Eagan and Minnesota Vikings Football, LLC, has been prepared which allows Minnesota Vikings Football to pay for traffic control staffing, and any other staffing, that the City provides that is necessary for traffic control to protect the public’s safety for events that will occur at the Twin Cities Orthopedics Performance Center and are subject to the Event Travel Demand Management Plan.  The proposed agreement will allow the City of Eagan to plan for staffing .  The Agreement has been reviewed by the Public Works Department and City Attorney’s office and found to be similar to other interagency agreements and in order for favorable Council consideration. Attachments (1) CAA-1 Event Staffing Agreement EVENT STAFFING AGREEMENT This Event Staffing Agreement ("Agreement") is made and entered into this _ day of June, 2018, by and between the City of Eagan, a Minnesota municipal corporation, duly organized and validly existing under the laws of the State of Minnesota (the "City"), and Minnesota Vikings Football, LLC, a limited liability company organized under the laws of the State of Delaware ("Company"). The City and Company may be referred to herein individually as a "Party" or collectively as the "Parties." WHEREAS, Company will conduct a National Football League training camp and activities incidental to such training camp ("Training Camp") and other events and activities to be determined by the Company at the Twin Cities Orthopedics Performance Center in Eagan, Minnesota (the "Property"); and WHEREAS, in order to analyze the impacts of Training Camp and other events on traffic at and around the Property, the City engaged SRF Consulting Group, Inc. to prepare a comprehensive traffic analysis of the impacts of Training Camp and other events on the road system that serves the Property and to develop a plan to manage such impacts, which traffic study and plan are memorialized in that certain Event Travel Demand Management Plan dated April 20, 2018 ("Event TDMP"); and WHEREAS, the Company acknowledges that the Event TDMP recommends traffic control staffing for certain events, depending on projected patron attendance at such events, all as described in detail in the Event TDMP; and WHEREAS, the Parties acknowledge that the Company may contract with whomever it wants, including the City, to provide the necessary traffic control staffing and any other staffing to protect the public's safety for events that will occur at the Property and are subject to the Event TDMP. NOW, THEREFORE, in consideration of the foregoing and other good and valuable consideration, the receipt and sufficiency of which is hereby acknowledged, the Parties agree as follows: 1. SERVICES TO BE PROVIDED BY CITY. The City agrees to provide and the Company agrees to pay for traffic control staffing that the City and Company cooperatively determine, pursuant to the Event TDMP, to be necessary to protect the public's safety, and other City staffing, as follows: a. During the 2018 Training Camp (currently scheduled for July 14 through August 18, 2018). For the 2018 Training Camp, the City estimates that the need for 429 police staffing hours and 408 firefighter hours, which would equate to a total estimated staffing cost of $59,615.10 ("City's Staffing Estimate"). The City's Staffing Estimate is based on the City's 2018 Fee Schedule attached as Exhibit "A." The City's Staffing Estimate does not include any time for any other City personnel that may be 10826706v2 required to attend parts of Training Camp in order to protect the public's safety, as may be reasonably and cooperatively determined by the Parties. The Parties acknowledge and agree that the City's Staffing Estimate is only an estimate and that the Company is obligated to pay for the actual staffing hours incurred by any City personnel that perform the City's obligations under this Agreement, as reflected in the Invoice (defined below). b. During events other than Training Camp, as reasonably and cooperatively determined by the Parties and, if necessary, memorialized in a separate addendum to this Agreement to be executed by the Parties containing the City's estimate of staffing hours and staffing costs for such event in a form substantially similar to the form of this Agreement. C. Notwithstanding any contrary language in this Agreement, if the City reasonably determines that the Company's traffic control staffing or any other staffing for Training Camp or another event is insufficient to adequately protect public safety, the City agrees to provide, and the Company agrees to pay for, traffic control staffing and any other staffing the City and the Company reasonably believes to be necessary. 2. BILLING FOR CITY SERVICES. The Company agrees to pay for the services provided by the City under this Agreement as follows: a. The Company agrees to pay $59,615.10 to the City in advance of Training Camp as a deposit towards the staffing services to be provided by the City at Training Camp, as reflected in the City's Staffing Estimate (the "Deposit"). The City will provide a detailed invoice of staffing services provided and the associated charges to the Company, based on the City's 2018 Fee Schedule ("Invoice"), at the address identified below, within 30 days after completion of Training Camp. If the Deposit exceeds the amount the Invoice states, then the City will reimburse the Company for the portion of the Deposit that exceeds the amount the Invoice states together with its delivery of the Invoice to the Company. If the Deposit is less than the amount the Invoice states, then the Company agrees to reimburse the City within 30 days after the date of the Invoice for those additional charges. Any invoiced charges that the Company fails to pay when due and payable will incur interest at 8% per annum from the date such payments were due and payable. b. For any other staffing services the City provides under this Agreement for Training Camp or any other event, the City shall provide an Invoice to the W 10826706v2 Company, and the Company shall pay such Invoice, in the manner Section 2(a) describes. 3. NOTICES. Any notice required or permitted under this Agreement shall be in writing and shall be deemed to be given when and if sent by certified mail, return receipt requested, postage prepaid, or when deposited with a recognized overnight courier service, properly addressed as follows, or to such other address as may hereafter be designated in writing by either of the Parties: If to the City: City of Eagan Attn: Police Chief or Public Works Director 3830 Pilot Knob Road Eagan, MN 55122 With a copy to: Dougherty, Molenda, Solfest, Hills & Bauer P.A. Attn: Robert B. Bauer, Esq. 14985 Glazier Avenue, Suite 525 Apple Valley, MN 55124 If to Company: Minnesota Vikings Football, LLC Attn: Steve Poppen and Tina Holmes 2600 Vikings Parkway Eagan, MN 55121 With a copy to: Briggs and Morgan, P.A. Attn: Patrick E. Mascia 2200 IDS Center 80 South Eighth Street Minneapolis, Minnesota 55402 4. ASSIGNMENT. This Agreement shall be binding upon and inure to the benefit of any successor or assignee of the Company. 5. DISPUTE RESOLUTION. Except in connection with a proceeding in equity, which will be governed by the rules of procedure of the applicable court, claims, disputes or other matters in question between the Parties hereto arising out of or relating to this Agreement or any breach hereof shall be first submitted to mediation, with the Parties sharing equally the cost thereof, If the Parties cannot agree on a mediator, one shall be appointed by the District Court for Dakota County, Minnesota. If the dispute is not resolved through mediation, the venue for any remaining dispute(s) shall be the District Court for Dakota County, Minnesota. 3 los267o6v2 6. LAW GOVERNING. This Agreement shall be governed by and interpreted under the laws of the State of Minnesota. TERM. This Agreement expires and terminates on December 31, 2018. [Signature pages to follow.] El 10826706v2 IN WITNESS WHEREOF, the Parties have executed this Agreement as of the Effective Date. MINNESOTA VIKINGS FOOTBALL, LLC, a Delaware limited liability company Ey: Mark Wilf Its: President [Signature Page to Event Staffing Agreement] 5 10826706x2 CITY OF EAGAN, a Minnesota municipal corporation, duly organized and validly existing under the laws of the State of Minnesota By: Mike Maguire Its: Mayor By: Christina M. Scipioni Its: Clerk [Signature Page to Event Staffing Agreement] 10826706v2 EXHIBIT "A" (City's 2018 Fee Schedule) (see attached) A-1 ]0826706vl 1oazb7obvz City of Eagan ��J JJ1JJ(� �JJ Approved by the City Council at its December 99, 2017 meeting. Fees are effective January 9, 2098. FA ]0826706v2 Table of Contents 3 10826706v2 Page Licenses and Permits Alcohol.......................................................................................................................1 Other.......................................................................................................................... 2 Tobacco and Liquor License Violations.....................................................................3 DevelopmentReview..............................................................................................................4 Construction -related and Right -of -Way Permits.....................................................................5 EscrowDeposits.....................................................................................................................5 Other Development -related Charges Park, Trail, Water Quality Dedication........................................................................7 Tree Mitigation/Replacement........................................................... .......................... 7 Inspections Fees/Permits BuildingPermits.........................................................................................................8 MechanicalPermits...................................................................................................8 PlumbingPermits......................................................................................................9 Fire Suppression and Fireworks Permits..................................................................9 OtherInspections......................................................................................................9 StateSurcharge.......................................................................................................10 Utilities Fees/Charges Connection/Availability Charges..............................................................................11 UserRates...............................................................................................................12 Other Utilities Fees..................................................................................................13 WaterMeters...........................................................................................................14 Street and Trail Special Assessment Rates.........................................................................15 Other Assessment -related Charges.....................................................................................15 Parks and Recreation Charges............................................................................................16 FacilityFees.............................................................................................................16 CascadeBay Fees..................................................................................................18 CivicArena Fees.....................................................................................................18 Community Center Fees....................................................,.....................................19 Wetland Conservation Application Fees..............................................................................21 Police Department Charges.................................................................................................22 Fire Department Charges.....................................................................................................23 EquipmentRates..................................................................................................................24 Staff and City Attorney Rates...............................................................................................25 Miscellaneous Fees/Charges...............................................................................................26 Summary of Connection Charges........................................................................................29 3 10826706v2 +NJORkan 2018 Fee Schedule ALCOHOL LICENSES AND PERMITS al (2) 10826706v2 Other Taproom On -Sale 600.00 0401.4055 Brewer Off -Sale 200.00 Brewer Off -Sale Sunday 50.00 " Temporary On -Sale Brewer 150.00 " Cocktail Room On -Sale 600.00 Microdistillery Off -Safe 200.00 Temporary On -Sale Cocktail Room 150.00 When wine and beer licenses are applied for by the same applicant, the total maximum application and investigation fee is $500.00. (Acct code 9001.2248) Also requires additional fee of $200/person or entity beyond five having an interest in the proposed licensed establishment. A $1,000 escrow for up to five applicants residing outside of the state is required, plus $200/person beyond five with an interest. 11 I Fee Acct Code Beer Application and investigation $ 500.00 (1) 1101.4239 Off -sale license 100.00 0401.4055 On -sale license 450.00 0401.4055 Temporary license 25.00 0401.4055 Liquor Application and investigation 500.00 (2) 1101.4239 Off -sale license 200.00 0401.4055 On -sale license Annual sales < $275,000 5,300.00 Sales $275,000-550,000 6,300.00 Sales > $550,000 7,300.00 " Sunday license 200.00 On -sale club license <200 club members 300.00 0401.4055 201-500 club members 500.00 " 501-1,000 club members 650.00 " 1,001-2,000 club members 800.00 2,001-4,000 club members 1,00000 4,001-6,000 club members 2,000.00 > 6,000 club members 3,000.00 " Temporary (up to 3 days) 150.00 " Wine Application and investigation 500.00 (1) 1101.4239 On -sale license 1,900.00 0401.4055 Sunday license 100.00 0401.4055 Daily consumption and display 25.00 0401 4055 Annual consumption and display 300.00 Daily sports or convention 50.00 Annual sports or convention 600.00 Duplicate license 5.00 0401.4230 Change in managers 300.00 1101.4239 Other Taproom On -Sale 600.00 0401.4055 Brewer Off -Sale 200.00 Brewer Off -Sale Sunday 50.00 " Temporary On -Sale Brewer 150.00 " Cocktail Room On -Sale 600.00 Microdistillery Off -Safe 200.00 Temporary On -Sale Cocktail Room 150.00 When wine and beer licenses are applied for by the same applicant, the total maximum application and investigation fee is $500.00. (Acct code 9001.2248) Also requires additional fee of $200/person or entity beyond five having an interest in the proposed licensed establishment. A $1,000 escrow for up to five applicants residing outside of the state is required, plus $200/person beyond five with an interest. 11 I 4'i "clil of Ealan 2018 Fee Schedule OTHER LICENSES AND PERMITS Adult establishments: Investigation Annual license Adult companionshiplescort service provider: Investigation Annual license (one license included wl adult establishment license) Beekeeping permit (initial application) Annual renewal Chicken permit (initial application) Annual renewal Prescribed grazing permit (initial application) Renewal Contractor's license - Plumbing OR Sewer and Water Unlicensed Fee Acct Code $ 300.00 Requires $1,000 escrow 1101.4239 5,000.00 0401.4067 300.00 Requires $1,000 escrow 1101.4239 850.00 0401.4067 50.00 0401.4118 25.00 " 50.00 0401.4116 25.00 2.00 50.00 0401.4118 25.00 0401.4116 MN Dept. of Health Bond & Ins. Cert. ($25,000), and MN Master Plumbers Cert, ABC, LECET, or MUCA Pipelayer Training Certification & MN Dept. of Health Contractor Bond Certificate ($25,000) Dance hall - initial investigation 300.00 Dance hall - annual permit 300.00 Dance, public - single event 50.00 Dangerous dog registration Registration, sign, and tag (lifetime of dog) 100.00 Dog license (2 -year) * 20.00 Dog licenses purchased in the second year of the two-year period are $20.00; fee is not prorated. Duplicate dog tag 2.00 Gambling - investigation 250.00 Golf cart, motorized permit 25.00 Hunting, bow permit - resident 10.00 Hunting, bow permit - non-resident 25.00 Indoor Firearms Shooting Range License 500,00 Application/Investigation 500.00 Out-of-state App Escrow 1,000.00 Change of Manager 300.00 Kennel permit - initial 100.00 Kennel permit - renewal 50.00 Massage therapy establishment - investigation $ 300.00 includes 1 therapist license Massage therapy establishment - license 300.00 includes 1 therapist license Massage therapist - investigation 100.00 Massage therapist - license 25.00 5 10826706v2 E 1101.4239 0401.4112 11 1101.4061 1101.4061 1101.4061 1101.4239 0401.4114 1101.4120 0401.4069 1101.4239 0401.4060 0401.4060 1101.4239 0401.4064 1101.4239 0401.4064 '-V-City Of ap 2018 18 Fee Schedule OTHER LICENSES AND PERMITS (cont'd) Paintball facility- investigation Paintbail facility - license Pawn shop - investigation Pawn shop - license Pet shop license - initial Pet shop license - renewal Pigeon Rubbish hauler - commercial, residential, recycling only, or construction/demolition debris: 1w' truck Each additional truck Shows (circus, carnival) - investigation Shows - license Solicitor/peddler/transient merchant Special events permit : Application fee for established route Application fee for new route Damage/clean-up fee deposit City services/resource escrow Tobacco sales -investigation Tobacco sales license Tree contractor license Utility Task Vehicle Permit TOBACCO LICENSE VIOLATIONS Licensee: First violation at licensed premise Second violation within 24 months of first violation at licensed premise Third and subsequent violations within a 24 -month period at licensed premise Other individuals: LIQUOR LICENSE VIOLATIONS: Licensee: First violation at licensed premise Second violation within 24 months of first violation Third violation within 24 months of first violation Fourth and subsequent violations within 36 months of first violation 10826706v2 it Fee 50.00 150.00 850.00 per owner 12,000.00 100.00 50.00 50.00 100.00 60.00 50.00 25.00 100.00 150.00 250.00 300.00 125% of estimated cost for required City services/resources 100.00 200.00 25.00 25.00 75.00 200.00 250.00 50.00 Acct Code 1101.4239 0401.4070 1101.4239 0401,4065 0401.4063 0401.4120 0401.4059 1101.4239 0401.4120 1101.4239 0401.4098 0401.4098 9001.2246 0401.4057 0401.4058 0401.4117 1101.4233 500.00 1101.4241 1,000.00 11 1,500.00 plus seven (7)-d2y suspension of license 2,000.00 plus thirty (30) -day suspension of license 3 +"'Wflalan 2018 Fee Schedule DEVELOPMENT REVIEW For the charges below that require escrow deposits, refer to p.6 for the amount. Application Type Fee, Escrow required? Acct Code Comprehensive Plan Amendment $ 500.00 Yes 0720.4207 Conditional Use Permit (CUP) * 400.00 Yes 0720.4095 Shoreland Conditional Use Permit (CUP) 400.00 Yes 0720.4095 Final Planned Development 400.00 Yes 0720.4205 Final Plat 250.00 Yes 0720.4206 Final Subdivision 250.00 Yes 0720.4206 plus 3.00/lot Interim Use Permit (IUP) 300.00 Yes 0720.4095 Planned Development - annual review 100.00 No 0720.4223 Planned Development Amendment 350.00 Yes 0720.4207 (separate from rezoning) Preliminary Planned Development 550.00 Yes 0720.4206 Preliminary Subdivision * 450.00 Yes 0720.4206 Mailing labels 1.50 per mailing address 0720.4230 and Housing Improvement District mailings Rezoning * 350.00 Yes 0720.4207 Site plan review 150.00 Yes 0720.4223 Variance - residential ' 400.00 Yes 0720.4205 Variance - non-residential " 500.00 Yes Lot combination agreement 200.00 0720.4206 Vacation proceedings 400.00 plus out-of-packet City costs on 0720.4220 replacement easements and/or transfer of property if handled outside normal subdiv. process Industrial revenue band and multi- 1,000.00 plus out-of-pocket City costs 9113.4211 family housing bond application (Escrow required) 9113.4224 Public financing 1,000.00 plus out-of-pocket City costs xxxx.4229 Assistance application (TIF, State program, etc.) (Escrow required) Application to appeal is 50% of original fee. NOTE: Rezoning, Preliminary and Final Planned Developments, CUPS and IUPs do not require additional escrow if incorporated with subdivision application. 7 10826706v2 4 My of Eapa 2018 Fee Schedule RIGHT-OF-WAY (ROW) PERMIT & MANAGEMENT FEES ROW registration fee Fee Acct Code CONSTRUCTION -RELATED PERMITS ROW excavation/installation permit up to 1,000 feet Grading/excavation " If preliminary platted: .20 < 1 acre 300.00 2010.4094 1-5 acres 500.00 " 5+ acres 700.00 " If not preliminary platted: Winter ROW excavation surcharge (Dec 1–Mar 31) 0-5 acres 300.00 " each additional acre over 5 50.00 (800.00 maximum) " Renewal 200.00 " RIGHT-OF-WAY (ROW) PERMIT & MANAGEMENT FEES ROW registration fee 40.00 2010.4102 ROW excavation/installation permit up to 1,000 feet 220.00 " ROW excavation/installation (> 1,000 feet) .20 per foot Preliminary Subdivision application OR $ 2,500.00 a warranty bond or security deposit may be Preliminary Planned Development OR 5,000.00 required* Winter ROW excavation surcharge (Dec 1–Mar 31) 100.00 To be determined by City Engineer " ROW excavation/installation fee Qoint trench) 90.00 < 20 acres Obstruction permit 50.00 " Private improvement in ROW (e.g, mailbox, driveway) > 20 acres Residential 20.00 plus financial security to be determined by City Planned Development Amendment 1,500.00 Engineer Commercial 220.00 for a period to be determined by City Engineer If maintenance agreement is required 400.00 " Small Wireless Facility (city structure collocation) 4,000.00 Rental fee 150.00 per year 2010.4102 Maintenance fee 25.00 per year Electric Service fee 73.00 per mo/radio node —100 max watts " Electric Service fee 182.00 per mo/radio node > 100 max watts " Security deposit to be calculated by Engineering Department ESCROW DEPOSITS The City requires the following escrow deposits. The amounts represent initial deposits, not actual charges. Additional deposits may be required as City costs are incurred and unused escrow is returned to the applicant. g 10826706v2 5 Initial Escrow Deposit Acct Code Preliminary Subdivision application OR $ 2,500.00 single-family c 10 acres 9001_2245 Preliminary Planned Development OR 5,000.00 single-family > 10 acres " Comprehensive Plan Amendment 4,500.00 C/1 and town homesfmultiples " < 20 acres 9,000.00 C/I and townhomes/multiples " > 20 acres Final Planned Development 3,000.00 " Planned Development Amendment 1,500.00 Final Plat 800.00 Final Subdivision application - 1-3 lots 2,000.00 " Final Subdivision application - 4 or more lots 4,000.00 g 10826706v2 5 0 10826706v2 11 poi Eajan 2018 Fee Schedule ESCROW DEPOSITS (conYd) Initial Escrow Deposit AcctCode Contract management < $150,000 estimated construction costs 12% of costs 5,000.00 minimum 9001.2245 $150,001-$500,000 estimated construction costs 9% of costs 15,000.00 minimum > $500,000 estimated construction costs 5% of costs 30,000.00 minimum " Conditional use permit 500.00 Residential 9001.2245 (Not required if subdivision escrow has 1,000.00 Commercial been collected as part of same application.) Shoreland CUP escrow 1,500:00 9001.2245 Interim use permit - when site plan is involved 500.00 Residential 9001.2245 (Not required if subdivision escrow has 1,000.00 Commercial been collected as part of same application.) Rezoning 500.00 Residential 9001.2245 (Not required if subdivision escrow has 1,000.00 Commercial been collected as part of same application.) Site Plan Review 500.00 9001.2245 Variance - residential 300.00 " Variance - non-residential 500.00 " Public financing assistance 10,000.00 9001.2245 Request for release of development docurnents Determined on case-by-case basis 9001.2245 Impervious Surface Mitigation Inspection 500.00 Single -family 9001.2245 Stormwater Management System Performance Security Disturbed Area (acres) 0 — 0.22 (less than 10,000 sf) 3,000 9001,2245 0.23 — 0.50 (equiv. to 10,000 — 22,000 sf) 7,000 0.51 -- 0.75 (equiv. to ^22,001 — 33,000 so 10,000 0.76 — 1.0 (equiv. to --33,000 — 43,560 sf) 13,000 " Greater than one acre — per square foot of disturbed area Round to nearest $1,000 (max. $35,000) 0.30 " 0 10826706v2 11 'cit�aia 2098 Fee Schedule OTHER DEVELOPMENT -RELATED CHARGES Fee Acct Code Parkland dedication: Single-family $3,579.00 per unit 9328.4670 Duplex 3,526.00 per unit Townhouse/Quad 3,742.00 per unit Apartments/Multiple 3,475.00 per unit Commercial (post -111183) 939.00 per 1,000 ft' of bldg. Industrial (post -1,11/83) 255.00 per 1,000 W of bldg. Commercial/Industrial (pre -1/1/83) 2,834.00 per net acre Trailway dedication: Commercial/Industrial /Public Facility 1,289.00 per net acre 9375.4671 Residential 258.00 per unit 9375,4671 Water quality dedication: Water quality dedication fee is equal to the sum of: (1) the cost of the area of a water quality treatment pond using the per -acre land values below; and (2) the cost of the volume of that pond using the excavation rate below. Dedication fees apply in lieu of or in addition to construction or use of an actual treatment pond. Per -acre land values: Single-family 91,595.00 6501.4672 Duplex 90,185.00 „ Townhome 151,378.00 Apartments, Schools & Churches 160,627.00 " Commercial 103,390 00 Industrial 88,680.00 " Excavation rate 16.00 per cubic yard " Tree mitigation/replacement: Refer to City Code section 11. 10 subd. 15.1 for calculation, Individual trees 160.00 per diameter inch 9001.2120 Woodland areas 1.60 per sq. ft. of woodland 9001.2120 10 10826706v2 7 4101" 0801,4085 • Residential lower level finishes, myna'an 2018 Fee Schedule Subject to plan review fee INSPECTION FEESIPERMITS Windows/door replacement (1 opening) 62.50 Building permits: • Re -roof, siding, windows, including egress 0801.4088 Building permit fess are based on the League of Minnesota Cities Fee Table, Permits are issued to specific lots. There is a State surcharge on all permits; the surcharge fee schedule is on page 11. The following connection and availability charges are also collected with single -family building permit fees: 0801.4085 $8,000 valuation 162.25 Fee Acct Code Sewer availability charge (SAC) - Met, Council— per dwelling unit Environmental Services $2,485.00 9220.2275 Sewer availability charge - City see page 11 9376.4681 Water supply and storage - City see page 11 6101.4680 Water meter (3/4") see page 13 6101.4509 Treatment plant charge see page 11 6101,4685 Building permit valuation 0801.4088 * or fraction thereof < $500 40,00 0801.4085 501-2,000 40.00 plus 2.25 / $100 valuation` > $500 " 2,001-25,000 73.75 plus 14.751$1,000 valuation" > $2,000 25,001-50,000 413,00 plus 10,75/ $1,000 valuation* > $25,000 50,001-100,000 681.75 plus 7.501$1,000 valuation* > $50,000 " 100,001-500,000 1,056.75 plus 6.00/ $1,000 valuation* > $100,000 500,001-1,000,000 3,456.75 plus 5.001$1,000 valuation* > $500,000 > 1,000,000 5,956.75 plus 4,00/$1,000 valuation*> $1,000,000 Building permits for selected work at existing residences Fireplace/fireplace stove, (based on $3,000 valuation) 88.50 0801,4085 • Residential lower level finishes, Based on valuation ($2,000 minimum) 0801.4085 decks, egress windows with new opening, and Subject to plan review fee • Garage door replacement or Windows/door replacement (1 opening) 62.50 (Based on $1,500 valuation) 0801.4085 • Re -roof, siding, windows, including egress 0801.4088 (based on fixed valuation of $4,000 per work 59.00 type and per unit for 1- and 2 -unit buildings): $4,000 valuation 103.25 0801.4085 $8,000 valuation 162.25 $12,000 valuation 211.25 59.00 Mechanical permits: The Inspections Department must verify the classification of each multiple -residence dwelling to determine the appropriate permit type. 11 10s26706v2 Fee Acct Code Residential (1-2 family, townhomes, condominiums) New construction $99.00 per dwelling unit 0801.4088 Modification/alteration (e.g., furnace, A/C, air exchange) 59.00 (Permit not required for lower -level ductwork alterations.) Supplementary furnace 59.00 per dwelling unit " Commercial/Industrial/Apartment buildings HVAC 1 % of contract price ($60.00 minimum) 0801.4088 Process piping systems 59.00 0801.4088 Underground tank install ationfremoval 74.00 0801.4088 * or fraction thereof 11 10s26706v2 f� � ' atp of Ratan 2018 ,Fee Schedule INSPECTION FEESIPERMITS (cont'd) Fire Suppression and Fire - Alarm Permits: Residential (1-2 family) New Construction Commercial/]ndustrialfApartment buildings Fire Suppression Fire Alarm Fireworks Permits: Sales and Storage - outdoor Sales and Storage - all other Pyrotechnic Special Effects Displays Other building inspections fees: Electrical permits Plan review Demolition permit Day Care inspection Interagency -required inspection Minnesota Department of Health inspection Moving permit - building Outdoor electronic sound system/audio after 10 p.m. 10826706v2 99.00 per dwelling unit 1 % of contract price ($60.00 minimum) 12 9 418.00 (includes tent) 104,00 104.00 Issued by the State Acct Code 0801.4087 9001.2276 0801.4093 0801.4087 0801.4087 0801.4087 9001.2257 0801,4096 0801.4096 0801 4097 65% of building permit fee Fee Plumbing permits: 0801.4093 The Inspections Department must verify the classification of each multiple -residence dwelling to determine the appropriate permit type. 1221.4216 Residential (1-2 family, townhomes, condominiums) 0801.4093 New construction 99.00 per dwelling unit Modifications that alter living area 59.00 Add/replace softener, water heater 59.00 Private sewage disposal system 453.00 Abandonment of private sewage disposal system 59.00 Turnaround 59.00 Reduced pressure zone (RPZ) backflow preventer 59.00 Lawn irrigation system 59.00 Commercial/Industrial/Apartment buildings All plumbing 1 % of contract price ($60.00 minimum) PVB/RPZ - new/repair/rebuild/remove 59.00 per building Landscape guarantee 7,500.00 Fire Suppression and Fire - Alarm Permits: Residential (1-2 family) New Construction Commercial/]ndustrialfApartment buildings Fire Suppression Fire Alarm Fireworks Permits: Sales and Storage - outdoor Sales and Storage - all other Pyrotechnic Special Effects Displays Other building inspections fees: Electrical permits Plan review Demolition permit Day Care inspection Interagency -required inspection Minnesota Department of Health inspection Moving permit - building Outdoor electronic sound system/audio after 10 p.m. 10826706v2 99.00 per dwelling unit 1 % of contract price ($60.00 minimum) 12 9 418.00 (includes tent) 104,00 104.00 Issued by the State Acct Code 0801.4087 9001.2276 0801.4093 0801.4087 0801.4087 0801.4087 9001.2257 0801,4096 0801.4096 0801 4097 65% of building permit fee 0801.4222 $94.00 0801.4093 50.00 1221.4216 59.00 1221.4216 59.00 0801.4093 94.00 + cost of damage/repairs; 0801 4093 $2,000 escrow required. 9001.2257 75.00 0720.4115 2078 Fee Schedule INSPECTION FEES/PERMITS (cont'd) Tents and membrane structures>400 sq, ft., greenhouses, pylon signs >7' tall Tent/Greenhouse/Pylon Plan Review Outdoor Food Sales Cultural/Entertainment Events Drain Tile Drain Tile Plan Review Salon Owner Change inspection Sign permit (excludes temporary signs) Fee Acct Code 94.00 0801,4085 40.00 0720.4085 25.00 0720.4085 25.00 0720.4085 94.00 0801.4085 40.00 0720.4085 59.00 0801.4085 2.50 per square foot 0720.4089 (minimum fee $60) 0720.4222 Temporary sign permit (up to 10 days in a 60 -day period) 25.00 0720.4089 Sign permit - investigation fee (applies when work Double sign permit fee 0720.4089 commences before permit issuance) Wind energy, radio and TV tower permit Based on value --see building permits 0801.4092 Building permit investigation fee 50% of plan review fee 0801.4085 (applies to approved permits abandoned by applicant) Building/Plumbing/Mechanical permit investigation fee Double the base fee permits, p,9 (applies when work commences prior to permit issuance) Lot transfer or address change fee 50.00 0720.4222 Re -inspection fee 50.00 per hr. - 1 hr. minimum 0801.4242 After-hours/weekend inspection fee 50.00 per hr. -2 hr. minimum 0801.4242 Permit refunding fee 50.00 permits, pp. 8,9 State of MN contractor license verification 5.00 0201.4230 Street name change application 100.00 + out-of-pocket City costs 0201,4230 State surcharge The State of Minnesota requires the following permit surcharges to be collected by the City and remitted to the State. Fee Acct Code Value -based permits; < $1,000,000 valuation .0005 x valuation 1,000,001-2,000,000 500 + .0004 x (valuation - 1,000,000) 9001.2195 2,000,001-3,000,000 900 + .0003 x (valuation - 2,000,000) 3,000,001-4,000,000 1,200 +.0002 x (valuation - 3,000,000) 4,000,001-5,000,000 1,400 + .0001 x (valuation - 4;000,000) > 5,000,000 1,500 + .00005 x (valuation - 5,000,000) " Fixed -fee permits: Permit amount < 1,000 1.00 13 10826706v2 10 +MOfEaF 2018 Fee Schedule UTILITIES FEES-CONNECTIONIAVAILABILITY CHARGES Trunk charges: Sanitary sewer oversize (for assessment purposes) Un -platted and platted non-residential Platted residential Water main oversize Un -platted and platted non-residential Platted residential Storm sewer oversize Single-family Multi -family Non-residential Lateral charges: Sanitary sewer Water main Single-family Multi -family and non-residential Storm sewer (based on pipe at 15' depth) 12" storm sewer 15" storm sewer 18" storm sewer 21" storm sewer 24" storm sewer Service Charges: Sanitary Sewer - 4" service Sanitary Sewer - 8" stub Water - V service Water - 6" stub Sanitary sewer avaliability (SAC): MCES portion - all property types City portion - all property types Sanitary Sewer Trunk Connection Charge (SCC): 1-5 SAC units 6-10 SAC units 11+ SAC units Water supply and storage: Residential Non-residential Treatment plant; All property types Direct connection to MCES Interceptor - application fee (not a City fee) Fee $ 3,300.20 per acre 1,603.30 per lot 3,484,.40 per acre 1,672.40 per lot .10 per sq. ft. .20 per sq. ft. .20 per sq, ft, 78.80 per centerline foot 79.50 per centerline foot 100.50 per centerline foot 86.50 per centerline foot 89.50 per centerline foot 96.10 per centerline foot 103.10 per centerline foot 117.90 per centerline foot 962.30 per service 2,211.70 per stub 1,075.10 per service 3,703.40 per stub 2,485.00 per SAC unit* 114.00 per SAC unit * 2,053.10 per SAC unit * 10,268.00 plus 513.30 per SAC unit over 5* 12,841.40 plus 205.30 per SAC unit over 10* 1,488.10 per SAC unit 5,515.20 per acre 924.50 per SAC unit * 1,000.00 per connection * SAC units are determined by Metropolitan Council -Environmental Services (MCES). 14 10826706v2 11 Acct Code 9376.4611 9376.4611 9376.4611 9376.4611 9376.4611 9376.4611 9376.4611 9376.4611 9376.4611 9376.4533 9376.4533 9376.4508 9376.4508 9220.2275 9376.4681 9376.4611 9376.4611 9376.4611 6101.4680 6101.4685 +Nlofkan 2018 Fee Schedule UTILITIES FEES—USER RATES Fee Acct Code Sanitary sewer Residential and Commercial/Industrial (Usage is based on lower of winter quarter and current quarter water usage) Administrative fee 1.86 per bill 6201.4530 All usage (min 3,000 gal/qtr) 3.60 per 1,000 gallons " Sewer -only (no water connection) 73.86 per quarter " Manual readingibilling fee - deduct meters 10.00 per meter, per read Water Residential and Commercial/industrial Administrative fee 3:60 per bill 6101.4505 Domestic/Potable usage Winter quarter; all usage 174 per 1,000 gallons All other quarters: Usage up to amount used in prior winter quarter 1.74 per 1,000 gallons Usage in excess of amt. used in prior winter qtr. 2.16 per 1,000 gallons Lawn & Irrigation usage if separately metered 2.16 per 1,000 gallons Hydra nt/construction meter - minimum 6.00 per day Storm water drainage R1 (single-family) and R2 (duplex) properties 17.04 per REF/gtr 6401.4540 R3 (townhorne) properties 10.56 per REF/qtr " R4 (apartment) properties 23.91 per REF/qtr " Office/Retail/Business Park 20.22 per REF/qtr " Public/Quasi-Public 23.28 per REF/qtr " Street/signal lighting Neighborhood lights Single-family, twin homes (R1/R2) 7,02 per qtr/lot 6301.4550 Townhomes (R3) 5.64 per qtr/unit Multiple residential 12.30 per qtr/account " Non -continuous 8.31 per qtr/acre " Continuous (per LF basis) 0.18 per qtr/LF " Continuous (per acre basis) 15.87 per qtr/acre " Individual lights 100 WHPS 49.89 per lightlgtr " 150 WHPS 72.33 per light/qtr 200 WHPS 63.66 per light/qtr " 250 WHPS 80.52 per lightlgtr Community and signal lights R1/R2 2.58 per unrt/gtr " R3 2.10 per unit/qtr " R4 1.53 per unit/gtr, Non-residential 10.50 per unit/qtr 15 10826706v2 12 2018 Fee Schedule UTILITIES FEES -OTHER Fee Acct Code Clear water discharge surcharges: Inspection not completed - single-family $ 150.00 per month 6201,4534 Inspection not completed - non -single-family 500.00 per month 6201.4534 Correction not made - single-family 150.00 per month 6201.4535 Correction not made - non -single-family 500.00 per month 6201.4535 Prohibited reconnection made - single-family 300.00 per month Prohibited reconnection made - non -single-family 1,000.00 per month Water turn -on or shut-off (Service fee - per each trip) 65.00 ' (7am - 3pm) 6101.4512 Water meter removal or installation - inspection only (Service Fee - per each trip) 65.00 (7am - 3pm) 6101.4512 Utility bill late charge 1.5% per month on 6101.4506 unpaid balance Certification fee on delinquent utility bills 25.00 per parcel xxxx,4612 Sewer permit - new or repair of existing 65.00 6201.4532 Water permit - new or repair of existing 65.00 6101.4507 Temporary construction hydrant meters (6 month max) Permit fee 65,00 per month, 3 -month 6101.4521 Hydrant damage deposit 265.00 deposit required 9220.2254 5/8" meter damage deposit 215.00 9220.2254 3" meter damage deposit 2,760.00 3" backflow preventer & cart damage deposit 2,300.00 Trip fee (if required) 65.00 0801.4242 a!4" backflow preventer deposit 75.00 9220.2254 Scheduled after-hours work Call out - 2.5 hour minimum OT labor rate plus 15% admin fee to max admin of 60.00 Extended day OT labor rate plus 15% admin fee Meter Fee (for non-use type meters to recover meter replacement cost) Fire 3.00 per month 6101.4242 Irrigation (when active) 3.00 per month 6101.4242 Meter testing (charged only if meter tests correct) 5/8" through 1" 135.00 6101.4242 1 'h" through 2" 165.00 6101.4242 All other sizes Contract cost plus 15% Private hydrants Inspection 36.00 6101.4242 Flushing 65.00 " Repair Time and material plus 15% Utilities customer list Electronic transmission, weekly new customer list 51.00 per year 0501.4230 16 10826706v2 13 MY of kan 2018 Fee Schedule UTILITIES FEES—WATER METERS Water meters (includes copperhorn/strainer, remote wire, and touch -pad meter) 3/," meter 1" meter 1 /2' meter 2" meter 3" meter 4" meter 6" meter Replacement remote wire (over 50') Replacement outside touch -pad meter #2 copperhorns only Meter strainers only 2" strainer 3" strainer 4" strainer 6" strainer Radio meter read sending unit over Touchpad Radio meter read sending unit Driveway covers for water service shutoff valve Cross -Connection surcharges: Inspection not completed – single-family Inspection not completed – non -single-family Correction not made – single-family Correction not made– non -single-family Prohibited cross -connection made – single-family Prohibited cross -connection made – non -single-family 17 10826706v2 14 Fee Acct Cade 290.00 6101.4509 370.00 720.00 " 2,260.00 2,760.00 " 4,470.00 " 7,280.00 0.23 perfoot 26.00 70.00 500.00 640.00 980.00 " 1220.00 " 190.00 6101.4509 190.00 6101,4509 95.00 6101.4509 $ 150.00 per month 6201.4534 500.00 per month 6201.4534 150.00 per month 6201.4535 500.00 per month 6201,4535 300.00 per month 1,000.00 per month " 4110�. ttyOfWan 2018 Fee Schedule STREET ASSESSMENTS 150.00 0501.4225 Assessment search Fee Acct Code Residential - 32' wide 0.25 per page " Street surfacing $ 64.50 per FF xxxx.4611 / 4612 Street surfacing with grading 109.40 per FF " Street surfacing with storm sewer 89.40 per FF Street surfacing w/ grading and storm sewer 135.00 per FF " Multiple and Institutional - 44' wide Street surfacing 106.90 per FF Street surfacing with grading 172.40 per FF Street surfacing with storm sewer 151.20 per FF " Street surfacing wf grading and storm sewer 216.90 per FF " Commercial/Industrial - 52' Wide Street surfacing 144.90 per FF " Street surfacing with grading 224.70 per FF " Street surfacing with storm sewer 198.30 per FF " Street surfacing w/ grading and storm sewer 278.20 per FF TRAIL ASSESSMENTS Concrete - 6' wide (includes $4.15/FF sod/grading) 48.00 per FF xxxx.4611 14612 Bituminous - 10' wide (includes $4.151FF sod/grading) 30.90 per FF OTHER ASSESSMENT -RELATED CHARGES Reallocation of special assessments 150.00 0501.4225 Assessment search 10.00 0501.4225 Pending assessment report (greater than 4 pages) 0.25 per page " Final assessment report (greater than 4 pages) 0.25 per page Copies of legal description, owners, etc. (greater than 4 pages) 0.25 per page * 0201.4230 * if less than 100 pages 10826706v2 18 15 -%" Citi of Calan 20 18 Fee Schedule PARKS AND RECREATION CHARGES The following facility athletic and park rental fees are subject to 7.125% State sales tax and require a $150.00 damage deposit payable at the time of reservation. Sales tax is included in the proposed 2015 fees. Eagan based school organizations that have a Joint Powers Agreement with the City may schedule use of Eagan shelters and pavilions free of charge, although a damage deposit is required. FACILITY FEE Residents Non-residents Acct Code Fee charged to team choosing to: protest rule or eligibility 63.00 63.00 xxxx.4310 appeal suspension/expulsion 63.00 63.00 xxxx.4310 Athletic Field/Facility Maintenance Fees Unless obviously known, the user will be considered non-resident. Proof of residency of 75% or better will qualify for resident rate, Youth Traveling Teams - Eagan & Eastview Athletic Associations • Soccer - per team 115.00 229.00 3087,4624/4627 • Lacrosse - per team 54.00 108.00 " • Football - per team 40.00 80.00 " • Baseball/Softball - per team practice fee for season 29.00 58.00 " • Base bail/Softball - per game 17.00 35.00 " Adults • Practice - exclusive use of field; no setup per hour 12.00 24.00 " • Baseball/Softball - per game fee 32.00 64.00 " • Soccer - Up to 9 games per team 287.00 574.00 " • More than 9 games, fee for each additional game >9 41.00 82.00 " Tournaments - per field/per day or single games • Youth 65.00 130.00 " • Adult 92.00 184.00 " Lights • Northview per hour (includes all 4 fields) 65.00 130.00 " • Goat Hill per field per hour 35.00 35.00 ` • Clearwater per field per hour 35.00 35.00 " Building cleaning per full day use 87.00 87,00 ` Lexington-Diffley building per full day use only 56.00 56.00 " -Specialty field set-up charge to be determined on a case-by-case basis. This cost would be in addition to field use permit cost Band Shell and Public Address System at Central Park Permitted use in partnership with Eagan Parks and Recreation community entertainment criteria: No fee Permitted use in conjunction with a Community Center paid permitted use: No fee Band Shell only per hour 65.00 81.00 6809.4325/4326 Wedding Ceremonies with Oaks rental per hour 55.00 55.00 " Canoe Storage (May 1 - October 31) 50.00 62.00 3089.4305 Central Park Festival Grounds: Ellipse only, one -day event 172.00 215.00 3088.432514326 Designated Green Space within a Park 20.00 40.00 3087.4624/4627 Dunk Tank Fill in City Park - Filled by Parks Staff Weekdays - Monday - Friday from 7 am - 3:30 pm 115.00 115.00 3089.4310 Weekends/Evenings after 3:30 pm 200.00 200.00 19 t0s26706v2 16 *City of Basan 2018 Fee Schedule FACILITY FEE (Cont'd) Residents Non-residents Acct Cade Moonshine Park Retreat Center Upstairs - retreatimeeting space All day rental - kitchen included 158.00 198.00 3088.4325/4326 6 -hour time slot - kitchen included 106.00 133.00 Downstairs - activity space All day rental 53.00 66.00 6 -hour time slot 37.00 46.00 " Outdoor hockey rinks per hour With or without ice and lights 22.00 27.00 3087.4624/4627 Without ice 8.00 11.00 " Park Shelter Buildings All day rental from 10 am -10 pm 158.00 198.00 3088.4625/4626 Half-day rental from 10 am -4 pm or 5 pm -10 pm 106.00 133.00 " Pavilions All day rental from 10 am -10 pm 158.00 198.00 3088.4625/4626 Half-day rental from 10 am -4 pm or 5 pm -10 pm 106.00 133.00 Kitchen use 53.00 66.00 " Sand Volleyball Courts per hour 6.00 8.00 3087.462414627 Special Events - Closing trail & posting signs 57.00 72.00 3088.462514626 Sun Shelters All -day rental from 10am-10pm 62.00 77.00 3088.462514626 Half-day rental from 10am-4pm, or 5pm-10pm 42.00 53.00 Tennis courts per court per hour 6.00 8.00 3087.4624/4627 Trapp Farm Tubing Hill: Daily per person 4.00 4.00 3074.4318 Reservations for groups of 20-80, per person 7.00 8.00 " Use of parks for large groups, charity walks/runs/rides 70,00 88.00 3088.462514626 -Groups using a substantial portion of park grounds or trail activities allowed only if not in conflict with existing city programs/services Vendor permit to conduct sales at outside facilities 30.00 38.00 3087.462414627 EAGAN ROOM AND CITY COUNCIL CHAMBERS Eagan room and City Council Chambers 25.00 32.00 3088.4625/4626 Kitchen use 22.00 22.00 " Extra picnic tables per table with a maximum of 6 21.00 26.00 20 10826706v2 17 MI of Wan 20 18 Fee Schedule CASCADE BAY Daytime After 4 p.m. Additional guests Daily Admission 15.00 " Silver, includes up to ten guests 120.00 Guests over 42" 11.00 9.00 67X0(/43XX Guests under 42" 9.00 7.00 " Seniors 62 and older 8.00 6.00 Under 12 months Free Free Cardio Bay 7.00 7,00 6725/4310 Season Passes Resident Non -Resident First family member, all ages 65.00 75.00 670X.4321 Additional family members 55.00 70.00 " Additional family members <42" tall 41.00 51.00 " Seniors 62 and older 41.00 51.00 " Under 12 months of age Free Free Cardio Bay 55.00 65,00 6702.4321 Captain's Course 9 hales 2.00 2.00 " Unlimited daily use with pool admission 4.00 4.00 " Birthday Parties Pool, includes up to 10 guests 160,00 160.00 6709,4316 Additional guests 16.00 16.00 " Groups per person 9.00 9.00 6708A3XX Private Rental per hour, minimum of two hours 1,000.00 1,000.00 6711.43XX CIVIC ARENA Residents Non-residents Civic Arena Rentals per hour Prime rate 220.00 220.00 56XX.435514356 Eagan & Eastview Association 220.00 220.00 " High School 225.00 NIA " Non -prime 155.00 155.00 " Off-peak 135.00 135.00 " Dry Floor 50.00 50.00 " Indoor turf - full field 95.00 95,00 " Indoor turf - less than 24-hour notice 100.00 100.00 Full arena floor daily max 700.00 700.00 " Civic Arena mezzanine: Hourly - 1 hour 27.00 27.00 6622,4325 Hourly with outside food and beverage 60.00 60.00 " Birthday Parties Gold, includes up to ten guests 150.00 150.00 6630.4311 Additional guests 15.00 15.00 " Silver, includes up to ten guests 120.00 920,00 " Additional guests 12.00 1100 Bronze, includes up to ten guests 90.00 90.00 Additional guests 9.00 9.00 " Training Center Prime rate per hour, Oct 1 - Mar 1, 5-9pm, and Sat/Sun 8am-9pm 27.00 27.00 66XX.4355156 Non -prime rate per hour 15.00 15.00 " 21 10826706v2 18 �`- My of ajan 2018 Fee Schedule COMMUNITY CENTER FEES Note: Deposit required for all rental Prime Non -Prime Acct Code (Apr -Nov) (Dec -Mar) The Oaks (350 capacity) Sunday - Thursday (Friday -- Non -Prime) 42.001hr 6802.2855.x 6802.4324/4325 7 am -11 am 475.00 475.00 " 7 am- 1 pm 675.00 675.00 " 7 2m-4 pm 875.00 875.00 7 am- 11 pm 950.00 950.00 " 12 - 4 pm and 5 - 9 pm 475.00 475.00 " 2 Hour Time Block 275.00 275.00 Friday Full Day 1,400.00 N/A ` Saturday Full Day 1,750.00 1,350.00 " Outdoor Special Event (includes - Festival Grounds Pavailion w/kitchen, Band Shell, Gazebo, Ellipse, and Rugby Field) Full Day 2,963.00 2,963.00 6802.4324/4325 North, South or Central Oaks (110 capacity per room) 60.00 Reduced (w/ 8 -hr banquet rental) Sunday - Thursday 40.00 6811.4324/4325 7 am - 11 am 175.00 175,00 " 7 am - 1 pm 250.00 250.00 " 7 am - 4 pm 350.00 350.00 7 am - 11 pm 450.00 450.00 12 - 4 pm and 5 - 9 pm 175.00 175.00 2 Hour Time Block 100.00 100.00 North, South or Central Oaks (2 Oaks combined) Sunday - Thursday 7 am - 11 am 325.00 325.00 7 am - 1 pm 450.00 450.00 " 7 am - 4 pm 625.00 625.00 " 7 am - 11 pm 815.00 815.00 " 12 -- 4 pm and 5 - 9 pm 325.00 325.00 " 2 Hour Time Block 185.00 185.00 " Resident Non -Resident North, Central or South Meeting Rooms (20 cap.leach room) Sunday- Saturday (2 -hour minimum) 18.00/hr 20:00/hr " Reduced (wl 8 -hr banquet rental) 15.00/hr 15.00/hr " North/Central/South Meeting Rooms combined Saturday -Sunday (2 -hour minimum) 42.001hr 46.001hr Reduced (w/ 8 -hour banquet rental) 34.00/hr 34.00/hr The Board Room (35 capacity) Sunday - Saturday (2 -hour mimimum) 25.00/hr 30.00/hr Reduced (w/8 hr banquet rental) 20.00/hr 20.00/hr The Lone Oak Room per hour Full Lone Oak Room (2 -hr min) 52.00/hr 56.00/hr 6812.4324/4325 Reduced Full Room (with 8 hour banquet rental) 37.00/hr 37.00/hr Half Lone Oak Roam (2 -hour minimum) 32 00/hr 35.00/hr " Reduced Half Lone Oak Room (w/8 hr banquet rental) 22.00 22.00 " Oasis (2 -hour minimum) 55.00 60.00 Reduced (w/ 8 -hr banquet rental) 40.00 40.00 6811.4324/4325 22 10826706v2 19 city of Eap 2018 Fee Schedule COMMUNITY CENTER FEES (cpnt'd) Prime Nan -Prime (Sept -Mar) (Apr -Aug North, Central, or South Gym: Private- full court 60.00/hr 45.00/hr 6810.432614327 Reduced Full Court (with 8 hour banquet rental) 50.00/hr 45.00/hr Private - half court 35.00/hr 23.00Jhr " Reduced Half Court (with 8 hour banquet rental) 30.00/hr 23.00/hr " Resident Nan -Res./ For Profit Gazebo 65.00/hr 75.00/hr 6844.4326/4327 Reduced (w/ 8 -hour banquet rental) 55.00/hr 55.00/hr " Fitness Membership - Month to Month Fee Enrollment fee - 15' family member (admin - one-time) 25.00 6807.4321 Individual Resident/Corporate 37.00 " Individual Non-resident - member 42,00 " Individual Senior Resident/Corporate 30.00 Individual Senior Non -Resident 34.00 " Dual - Resident/Corp 65.00 Dual - Resident/Corp 75.00 Dual Senior Resident/Corporation 50.00 Dual Senior Non -Resident 57.00 Family -- Non -Resident 79.00 Family - Non-resident 91.00 Fitness Membership Pre -Pay Plans 30 -Day Individual Resident 63.00 6807,4321 Individual Non -Resident 72.00 Individual Senior Resident 52.00 Individual Senior Non -Resident 59.00 Dual Resident 113.00 Dual Nan -Resident 130.00 Dual Senior Resident 87.00 " Dual Senior Non -Resident 98.00 " Family Resident 135.00 " Family Non -Resident 155.00 " 90 -Day Individual Resident 165.00 6807.4321 Individual Non -Resident 190.00 Individual Senior Resident 135.00 Individual Senior Non -Resident 155.00 Dual Resident 300.00 Dual Non -Resident 345.00 Dual Senior Resident 230.00 Dual Senior Non -Resident 260.00 Family Resident 360,00 Family Non -Resident 415.00 " 23 10826706v2 ME ftyofEap 2018 FeeSchedule COMMUNITY CENTER FEES (cont'd) Fitness Memberships - cont'd 1 -Year Individual Resident 399.00 6807.4321 Individual Non -Resident 454.00 ' Individual Senior Resident 324.00 " Individual Senior Non -Resident 367.00 " Dual Resident 702.00 " Dual Non -Resident 810.00 Dual Senior Resident 540.00 " Dual Senior Non -Resident 616,00 " Family Resident 853.00 Family Non -Resident 983.00 " Fitness Center Pass Options Single Day 10.00 6807.4310 1 Week 30.00 " 10 Visit Punch Pass 75.00 20 Visit Punch Pass 140.00 Track Only Pass Single Day 3.00 68D7.4310 1 Week 10.00 30 Day 25.00 " Report Processing Fee Fitness Attendance Activity report 30.00 6807.4304 Open Gym Fees (Basketball, Volleyball, Pickle ball) Adult Open - Resident 4.00 6810.4318/4319 Adult Open - Non-resident 4.00 " Preschool Open (includes limited Blast use) 4.00 " Blast Fees Daily admission 4.00 6804.431814319 11 -Visit punch card (residents only) 40.00 " Birthday Party Fees Friday -Sunday 125.00 up to 15 guests 6805.4310/4311 Monday -Thursday 100.00 up to 15 guests Each additional child 8.00 Color copies (8.5x 11) .25 perpage WETLAND CONSERVATION APPLICATION FEES Boundary or Type $ 150.00 (plus staff review time) 6530.4675 Exemption/no-loss determination 150.00 (plus staff review time) " Replacement plan 300.00 (plus staff review time) " Banking plan 300.00 (plus staff review time) " Certificate of completion 150.00 " Wetland decision appeal 300.00 Aquatic plant harvesting Co -application & service fee 100.00 per property owner 6523.4676 (City -permitted activity, lakes only) per year 24 10826706v2 21 +'MY of WE 2018 Fee Schedule POLICE DEPARTMENT CHARGES Fee Acct Code Police/Fire reports: Police incident and other reports/data (greater than 4 pages) $ .25 per page 1101.4221 Background investigation report (copy) 10.00 " Photos Digital - color print 3.00 Viewing accident reports (commercial users) 0.50 per report " Audio tapes (copy) 25.00 1101,4221 Video tapes (copy) 35.00 CD ROM (copy) 25.00 Other Police charges: Contractual security 78.00 per officer per hour 1116.4234 Contractual security admin, fee (5%) 3.90 per officer per hour 0501.4228 BCA urine or blood test kit 10.00 1101.4691 Dog license database CD — Excel listing of dog owners 40.00 1101.4221 Police records Check/clearance letters/certified copies Law enforcement agencies no fee Non -law enforcement agencies 5.00 1101.4221 Repeat nuisance call, for third and subsequent calls 250.00 per call 1101.4215 in a 365-d2y period 25 10826706v2 22 My of Eagan FIRE DEPARTMENT CHARGES 2018 Fee Schedule Fire reports: (greater than 4 pages) Personnel/Equipment.- Personnel ersonnel/Equipment;Personnel Chief's vehicle, rescue truck, grass rigs Engine, Tender emergency support vehicle, heavy rescue Command vehicle, aerial Safety house: Within City limits Outside City limits - house, manpower (minimum 2 firefighters) Hazardous material containment/cleanup Personnel Supplies Equipment Hazardous Material Standby on hit gas line, under conditions of improper digging Personnel Equipment Rescue boat Fire Key Knox box "Fire Department Connection" sign Fire Extinguisher training: Up to 20 trainees Each additional 20 trainees Special Event Standby Personnel 10826706v2 Fee Acct Code $ 0.25 per page 1221.4221 45.00 per hr (I hr min) 1221.4242 175.00 per hr (1 hr min) 1221.4242 300.00 per hr (1 hr min) 1221.4242 600.00 per hr (1 hr min) 1221.4242 no fee 275.00 per day + 45.00 per FF 1221.4242 45.00 per person per hour 1221,4242 (one hour minimum) actual cost per equipment rates above 1213.4242 45.00 per person per hour 1221.4242 per equipment rates above 1221.4242 175.00 per hour (1 hr min) 1221.4242 actual cost 1221.6220 actual cost 1221.6220 23 150.00 1221,4242 50.00 45.00 per person per hour 1221.4242 +'WOMP 2018 Fee Schedule EQUIPMENT RATES dourly Rate Equipment: (does not Include operator labor) Passenger Vehicle Pick-up truck One -ton dump truck Single -axle dump truck Tandem -axle dump truck Bucket Truck Two -ton truck with crane Aquatic Plant Harvester i conveyor Tractor Backhoe/loader Front-end loader Street sweeper Roller Roller (5 -tan) Paver Air compressor Sewer jetter or sewer rodder Sewer vacuumljetter Groundsmaster mower Sprayer boat Pump, 6" Pump, 8" Skid loader Chipper Tanker TV camera - service (1 hour minimum) TV camera - main line (1 hour minimum) Generator, 50KW per hour Generator, 85KW per hour Small equipment per hour Ground thawing trailer per day plus propane Trenchbox and trailer per day Sewer pump hose trailer per day Special Events Needs: Type I barricade Type N barricade Reflectorized plastic safety drum Weighted traffic channelizer Traffic cone Standard traffic sign with support 10826706v2 27 24 40.00 40.00 44.00 45.00 100.00 55.00 111.00 100.00 45.00 60.00 85.00 85.00 20.00 30.00 95.00 40.00 204.00 233.00 32.00 32.00 54.00 59.00 60.00 25.00 60.00 233.00 303.00 56.00 94.00 33.00 111.00 220.00 111.00 1.05 per unit per day 2.77 " 85 A0 " .25 " 2.20 " Acct Code xxxx.4242 Myof&F 2018 Fee Schedule STAFF RATES: Hourly Rate Acct Code Department Director $ 165.00 xxxx.4242 Assistant City Administrator 140.00 " City Engineer 145.00 " Maintenance Superintendent 140.00 " Assistant City Engineer 130.00 " Transportation Operations Engineer 140.00 " Sr. Building Inspector 130.00 " Fire Marshal 125.00 Fire Inspector 110.00 " City Building Official 140.00 " Building Inspector 110,00 " Maintenance Supervisor 110,00 City Planner 140.00 Planner 105.00 Water Resources Manager 125.00 City Clerk 105.00 Police Officer - dangerous dog hearings 100.00 Water Resources Specialist 100.00 Water Resources Technician 90.00 Code Enforcement Technician 90.00 " Construction Project Coordinator 105.00 Utilities Construction Inspector 90.00 " Engineering Technician 95.00 GIS Technician 100.00 " Animal Control Officer 70.00 Maintenance Person - regular 75.00 Maintenance Person - overtime 105,00 " Intern/Seasonal 55.00 Survey crew (includes vehicle and equipment): 2 -person 150.00 " 3 -person 175.00 Clerical Tech 70.00 " CITY ATTORNEY RATES Daugherty, Molenda, Solfest, Hills & Bauer P.A. General legal $ 157.00 9001.2245 Paralegal fees 96.25 Development -related work 241.30 City Council/APC meetings 498.00 per meeting 28 10826706v2 25 Y City o BaQan 2018 Fee Schedule 0.25 per page MISCELLANEOUS FEESICHARGES Fee Acct Code Animal pickup $ 20.00 1101.4212 Animal impound 4.00 per day over amount 1101.4212 1-3 microwavelsate]lite dishes or whip billed to City by pound per site per year xxxx.4620 Antennae - Radio, Satellite, Microwave and PCS: area, maximum dish size - 24" diameter) One-time fees: Ground space only Application & Frequency Analysis 598.00 per site xxxx.4618 Site survey review 598.00 per site xxxx.4618 Administrative Process-& 3,328.00 per site minimum xxxx.4617 This is the cost for City staff and does NOT include contracted engineering or attorney costs per square foot per year xxxx.4620 Landscaping 3,328.00 per site xxxx.4619 Leaselrent rates: OT labor rat®+ 15% admin fes Vertical (side of tankltower, includes three 10'x 10' 40,542.00 per site per year xxxx.4620 Vertical areas and one 10' x 20' ground area) 0720.4230 0.25 per page Each additional 4'x 10' area 4,510.00 per site per year xxxx.4620 Horizontal (top of tankitower) 6201.4230 87.00 Each 3'x 3' horizontal area 530.00 per site per year xxxx.4620 1-3 microwavelsate]lite dishes or whip 40,542.00 per site per year xxxx.4620 antennae (includes up to 3 antenna panels and one 10'x 20' ground area, maximum dish size - 24" diameter) Ground space only Minimum area -16 sq. ft 812.40 per site per year xxxx.4620 Addition area (rounded up to a whole number) 50.80 per square foot per year xxxx.4620 Interior space 101.30 per square foot per year xxxx.4620 Monopoles varies depending on size/location Scheduled after-hours work (M -F 7:00 am to 3:30 pm) OT labor rat®+ 15% admin fes Call -out - 2.5 hour minimum (maximum admin fee of $60.00) Audio tapes - Board/Council meetings Certification fee for unpaid false alarm, noxious weed, refuse removal, board -up, and diseased tree removal bills Penalty for late payment on items to be certified City Plans/Policies: Comprehensive Plan 2030 Special Area Plans Comp. Water Supply/Distribution Plan Comp, Sanitary Sewer Policy/Plan Comp. Storm Water Management Plan Landscape Policy, Shoreland Zoning Ordinance, Sign Regulations or Tree Preservation Policy Transportation Plan Water Quality & Wetlands Management Plan actual costs 25.00 per parcel xxxx.4612 10% of invoice amount 0501.4228 125.00 0720.4230 0.25 per page 0201.4230 87.00 6101.4230 87.00 6201.4230 87.00 6401.4230 0.25 per page 0720.4230 85.00 2010.4230 85.00 6501.4230 Dangerous Dog hearing actual costs based on staff time for hearing and written recommendation, for City Clerk, Animal Control Officer, and Police officer, to a maximum of $1,000 Dangerous Dog hearing escrow (in advance of hearing) 1,000.00 29 10826706v2 26 (see Equipment & Staff rates section) 9001.2250 'MyofEajan 2018 Free Schedule MISCELLANEOUS Z=EES/CHARGES (cont'd) Fee Data processing reports actual cost +10% Digital image photocopies (pictometry not included) 75.00 Color 3.00 per page Black & white - (greater than four pages) .25 per page Certification of City Document (Photocopy charges are additional) 5.00 Domestic partnership registration: Application (includes Registration Certificate) $ 25.00 Duplicate registration 5.00 Filing of amendment to existing registration 25.00 Filing of notice of termination to existing registration 25.00 Certified copy of registration, amendment or notice of term. 5.00 per document "Eagan on Deck" playing cards 5.00 History Book - Lone Oak Years 15.00 Extension fee for variance, CUP, or recording of a Plat 75.00 or Subdivision False alarm charges - commercial and residential: First 3 false alarms per year no charge Each false alarm after 3 100.00 Inspection/administrative fee 50.00 City -initiated corrective or clean-up work (e.g., noxious weed or refuse removal, board -ups, diseased tree removal) Maps: City map: First one Each additional Section maps: % section - property only '/i section property and planimetric '/2 section - property, planimetric, and contours 1/8 section - prop., pfanimetric and contours '/z section - aerial photo (black and white) '/a section - aerial photo (color) '/. section - property only Trunk water or sewer system map Water quality classification map Specialty maps Zoning or Comp Guide maps: 15 x 22 color 22 x 34 color GIS Utility As -Built (112 section -digital format) National Night Out map Location Plan map GIS existing map Other digital datalmapping 30 10826706v2 free 2.00 10.00 50.00 150.00 40.00 6.00 12.00 5.00 2.50 5.00 Based on staff rates, p. 25 5.00 15.00 40.00 25.00 40.00 per page 25.00 Based on staff rates, p. 25 27 Acct Code 0201.4230 0720.4230 0401.4668 0905.4666 0905.4661 0720.4206 1101.4214 0201.4230 xxxx.4230 ci alBagaIl 2+018 Fee Schedule MISCELLANEOUS FEES/CHARGES (cont'd) Fee 2500 Land Use Study copy 50.00 Notary seal (non -City business): 0.25 All Seals 1.00 each Patch - Cagan Historical Trail 1.00 Photocopies — B&W — up to 100 pages — (greater than 4 pages) 0,25 per page Photocopies — B&W — in excess of 100 pages Allowable costs as calculated per State law Photocopies — Calor 1,00 per page Plans and Specifications 60.00 minimum, varies by contract Research of City records (beyond readily Allowable costs as calculated per State law available material) Parking restriction - sign bagging fee Street Closure Deposit Returned check or ACH transfer fee Fee schedule (greater than 4 pages) Invoicing charge Lodging tax Mailing labels Zoning letter 10826706v2 31 28 50.00 2500 + deposit 25.00 20.00 0.25 per page 15% to max. of $10.00 3% of gross receipts ECVB (5% City admin fee) 1.50 per label 100.00 per parcel Acct Code xxxx.4231 0201.4230 0201.4230 0201.4231 0201.4231 xxxx.4230 xxxx.4231 2001.4691 2001.4691 9001.2255 0501.4210 0501.4230 0501.4228 9001.2210 0501.4247 0201.4230 0701.4242 41P' Citiofkan 2018 Fee Schedule SUMMARY OF CONNECTION CHARGES The following connection charges are provided for in the City Code. Some or all of them may be collected at the time of: 1) new development applications, 2) new connections to a utility system, 3) the issuance of building permits, and 4) enforcement of agreements; as appropriate in each individual circumstance. Sewer Availability Charge (SAC) Sanitary Sewer Trunk Connection Charge (SCC) Water Supply & Storage Water Meter Treatment Plant Charge Plumbing Permits Building Permits Trunk Oversize Charges Sanitary Sewer Water Main Storm sewer Lateral Charges Sanitary Sewer Water Main Storm Sewer Sewer permit - new or repair of existing Water permit - new or repair of existing 10826706v2 32 29 Paqe 8&11 11 8&11 8&13 8&11 9 8&1© 11 11 11 11 11 11 13 13 Agenda Information Memo June 19, 2018, Eagan City Council Meeting CONSENT AGENDA BB. Approve a Temporary On-Sale Liquor License and waive the license fee for the Eagan High School Boys’ Hockey Booster Club on July 14, 2018 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 14, 2018 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 14, 2018 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: (0) Agenda Information Memo June 19, 2018, Eagan City Council Meeting CONSENT AGENDA CCC. Final Plat (Eagan Fire Station No. 1) – City of Eagan Actions To Be Considered: To approve a Final Plat (Eagan Fire Station No. 1) for property located at 3940 Rahn Road. Required Vote For Approval: Majority of Councilmembers present Facts: The half-acre parcel is unplatted. All necessary drainage and utility easements will be dedicated with the new plat. Issues: None Attachments: (2) CCC-1 Location Map CCC-2 Final Plat STATE T.H. NO. 13CEDARGROVEPKWYJADE PTTRAIL BLUES T ONE LANE BERYL ROADBLUESTONE DRNICOLS RO A D FLINT DRCEDARGROVEPKWYALDER LANERAHNROADCARN E L I A N L A N E O L I VI NEDREAGANOUTLETSPKW YF L I NT LANE MICA TRAILF E N W A Y BERYL ROA D CARNELIAN LANE G O L D T R A I L JADELANE TURQUOISE TRAILCEDAR GROVE PKWYEAGAN OUTLETS PKWYNICOLS RD/CEDAR GROVE BLVD WoodhavenPark BridgeviewPark Location Map 0 1,000500Feet ´ §¨¦35E §¨¦494 Cliff Rd Diffley Rd Yankee Doodle Rd Lone Oak Rd Map Area Extent Project Name: Fire Station No. 1Request: Final PlatGOLD Subject Site N00°05'57"E 218.07N00°06'57"E 175.29N69°40'20"E 122.58 (M) 122.86 (D)35.2278.0085.0085.0085.00133.07 (M)134.12 (D)114.9033.0033.00N89°54'03"W 114.92LOT 150 BLOCK 150Northern Natural GasPipeline Easement perDocument No. 4689393333333390.29 (M)90.52 (D)Point of beginningPoint of beginningCut X on Manhole5 5 55551010Drainage & Utility EasementDrainage & Utility EasementNorthwest Corner ofSec. 20, Twp. 27, Rng. 23Dakota County cast iron capand tele-sparN00°06'57"E 2670.44270.00Southwest Corner of the Southwest Quarterof the Northwest QuarterSec. 20, Twp. 27, Rng. 23West line of the Southwest Quarterof the Northwest QuarterSec. 20, Twp. 27, Rng. 23Dakota Countyaluminum monumentEAGAN FIRE STATION NO. 11 INCH = 20 FEETDenotes 1/2 inch iron pipe monument found,unless shown otherwise.Bearings for this plat are based on the West line ofthe Southwest Quarter of the Northwest Quarter ofSection 20, Township 27, Range 23 having a bearingof N00°06'57"EDenotes 1/2 inch by 14-inch iron pipe monumentset and marked by License No. 13637, unlessshown otherwise.KNOW ALL PERSONS BY THESE PRESENTS: Th City of Eagan, a municipal corporation under the laws of the State ofMinnesota, owner of the following described property:That part of the Southwest Quarter (SW ¼) of the Northwest Quarter (NW ¼) of Section 20, Township 27, Range 23, described as follows: Commencing at the Southwest corner of said Quarter Quarter (¼ ¼), thence North 0 degrees 07 minutes West, along the West line of said Quarter Quarter (¼ ¼) distant 270 feet, thence North 89 degrees 52 minutes East distant 33 feet to the actual point of beginning; thence continuing along the last described course 114.92 feet; thence North 0 degrees 08 minutes West a distant 85.0 feet; thence South 89 degrees 52 minutes West distant 114.90 feet, thence South 0 degrees 07 minutes East distant 85.0 feet to the point of beginning, Dakota County, Minnesota.That part of the Southwest Quarter (SW ¼) of the Northwest Quarter (NW ¼) of Section 20, Township 27, Range 23, described as follows: Commencing at the Southwest corner of said Quarter Quarter (¼ ¼); thence North 0 degrees 07 minutes West along the West line of said Quarter Quarter (¼ ¼) distant 355 feet; thence North 89 degrees 52 minutes East distant 33 feet to the actual point of beginning; thence continuing along the last described course 114.90 feet, thence North 0 degrees 08 minutes West distant 134.12 feet; thence South 69 degrees 06 minutes West 122.86 feet; thence South 0 degrees 07 minutes East distant 90.52 feet to the point of beginning. Subject to an easement over the Northwesterly fifty (50’) feet thereof, Dakota County, Minnesota.Has caused the same to be surveyed and platted as EAGAN FIRE STATION NO. 1 and does hereby dedicate to the public forpublic use the drainage and utility easement created herewith as shown on this plat.In witness whereof said City of Eagan, a municipal corporation under the laws of the State of Minnesota, has caused thesepresents to be signed by its proper officer this day of , 20 .Signed: City of Eagan STATE OF MINNESOTACOUNTY OF This instrument was acknowledged before me this day of , 20 by , of City of Eagan, a municipal corporation under the laws of theState of Minnesota, on behalf of the corporation. Notary Public, County, MinnesotaMy commission expires SURVEYORS CERTIFICATEI Paul A. Thorp do hereby certify that this plat was prepared by me or under my direct supervision; that I am a duly LicensedLand Surveyor in the State of Minnesota; that this plat is a correct representation of the boundary survey; that all mathematicaldata and labels are correctly designated on the plat; that all monuments depicted on the plat have been, or will be correctly setwithin one year; that all water boundaries and wet lands, as defined in Minnesota Statutes, Section 505.01, Subd. 3, as of thedate of this certificate are shown and labeled on this plat; and all public ways are shown and labeled on this plat.Dated this day of , 20 .Paul A. Thorp, Licensed Land SurveyorMinnesota License No. 13637STATE OF MINNESOTACOUNTY OF This instrument was acknowledged before me this day of , 20 by Paul A. Thorp. Notary Public, County, MinnesotaMy commission expires City Council, City of Eagan, MinnesotaThis plat of EAGAN FIRE STATION NO. 1 was approved and accepted by the City Council of the City of Eagan, Minnesota at aregular meeting thereof held this day of , 20 , and said plat is in compliance with theprovisions of Minnesota Statutes, Section 505.03, Subd. 2.City Council, City of Eagan, MinnesotaBy: MayorBy: ClerkCOUNTY SURVEYORI hereby certify that in accordance with Minnesota Statutes, Section 505.021, Subd. 11, this plat has been reviewed andapproved this day of , 20 .By: Todd B. Tollefson Dakota County SurveyorCOUNTY TAXATION AND RECORDSPursuant to Minnesota Statutes, Section 505.021, Subd. 9, taxes payable in the year 20 on the land hereinbeforedescribed have been paid. Also, pursuant to Minnesota Statutes, Section 272.12, there are no delinquent taxes and transferentered this day of , 20 .By: Director, Department of Property Taxation and RecordsCOUNTY RECORDERI hereby certify that this plat of EAGAN FIRE STATION NO. 1 was filed in the office of the County Recorder for public recordon this day of , 20 , at o’clock .M. and wasduly filed in Book of Plats, Page as Document Number .By: Dakota County RecorderSECTION 20 TOWNSHIP 27 RANGE 23NW 1/4NE 1/4SW 1/4SE 1/4VICINITY MAPNO SCALE40102001020SCALE IN FEET Agenda Information Memo  June 19, 2018, Eagan City Council Meeting      V. 2017 Comprehensive Annual Financial Report      Action To Be Considered:    To receive and accept the 2017 Comprehensive Annual Financial Report      Facts:     The CAFR for year ended December 31, 2017 has been completed and the audit  by BerganKDV has been performed.     BergenKDV 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 BergenKDV’s “Communications Letter” will be made by Matt  Mayer and Janel Bitzan of BergenKDV.     2017 results in the General Fund, the City’s main operational fund, are favorable.   Details will be offered in BergenKDV’s presentation.     Hard copies of the reports will be available at the meeting upon request as they  may be easier to use when following BergenKDV’s presentation.       Mr. Mayer from BergenKDV, Finance Director Pepper and Assistant Finance  Director Feldman will be available to answer questions.       Attachments:  (3)    V‐1   2017 Comprehensive Annual Financial Report  V‐2   Communications Letter Report  V‐3   Internal Control and Legal Compliance Reports  COMPREHENSIVE ANNUAL FINANCIAL REPORT OF THE CITY COUNCIL OF EAGAN, MINNESOTA For the Year Ended December 31, 2017 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 Organizational Chart 2 Location of City 3 Location of Public Properties 4 Letter of Transmittal 5 Certificate of Achievement for Excellence in Financial Reporting 11 Financial Section Independent Auditor's Report 13 Management's Discussion and Analysis 17 Basic Financial Statements Government-Wide Financial Statements Statement of Net Position 30 Statement of Activities 31 Fund Financial Statements Balance Sheet – Governmental Funds 32 Reconciliation of the Balance Sheet to the Statement of Net Position – Governmental Funds 35 Statement of Revenues, Expenditures, and Changes in Fund Balances – Governmental Funds 36 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances to the Statement of Activities – Governmental Funds 39 Statement of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual – General Fund 41 Statement of Net Position – Proprietary Funds 42 Reconciliation of the Statement of Net Position – Proprietary Funds – to the Government-Wide Statement of Net Position – Business-Type Activities 47 Statement of Revenues, Expenses, and Changes in Fund Net Position – Proprietary Funds 48 Reconciliation of the Statement of Revenues, Expenses, and Changes in Fund Net Position to the Statement of Activities – Business-Type Activities 51 Statement of Cash Flows – Proprietary Funds 52 Statement of Fiduciary Net Position 56 Statement of Changes in Fiduciary Net Position 56 Notes to Financial Statements 57 Required Supplementary Information Schedule of Changes in Net OPEB Liability and Related Ratios 104 Schedule of Employer Contributions – Other Post Employment Benefits 105 Schedule of Investment Returns 106 Schedule of City's Proportionate Share of Net Pension Liability General Employees Retirement Fund 107 Schedule of City's Proportionate Share of Net Pension Liability Public Employees Police and Fire Retirement Fund 107 City of Eagan Table of Contents Financial Section (Continued) Page Schedule of City Contributions General Employees Retirement Fund 108 Schedule of City Contributions Police and Fire Retirement Fund 108 Notes to Required Supplementary Information 109 Combining and Individual Fund Financial Statements and Schedules Combining Balance Sheet – Nonmajor Governmental Funds 112 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances – Nonmajor Governmental Funds 118 General Fund Schedule of Revenues – Budget (Original and Final) and Actual 126 Schedule of Expenditures – Budget (Original and Final) and Actual 128 Special Revenue Funds Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget (Original and Final) and Actual Housing Fund 131 Cable TV Franchise Fees Fund 132 Eagan TV 133 Minnesota Investment Fund Revolving Loan 134 DWI Forfeiture 135 Cedar Grove Parking Garage 136 Capital Project Funds Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget (Original and Final) and Actual Park System Development and Renewal & Replacement 137 Equipment Revolving Fund 138 General Facilities Renewal 139 Fire Apparatus Revolving 141 Public Utilities Enterprise Fund Comparative Statement of Fund Net Position 142 Schedule of Revenues, Expenses, and Changes in Fund Net Position 144 Internal Service Funds Combining Statement of Fund Net Position 145 Combining Statement of Revenues, Expenses, and Changes in Fund Net Position 146 Combining Statement of Cash Flows 147 Combining Statement of Changes in Agency Funds Assets and Liabilities 148 Financial Schedules Combined Schedule of Bonds Payable 149 Combined Schedule of Bonds Payable Maturities 150 Combined Schedule of Debt Service Requirements 152 Schedule of Cash and Investments 154 City of Eagan Table of Contents Statistical Section Table Page Net Position by Component 1 160 Changes in Net Position 2 161 Fund Balances of Governmental Funds 3 162 Changes in Fund Balances of Governmental Funds 4 163 Tax Capacity, Estimated Market Value, and Indicated Market Value 5 164 Direct and Overlapping Property Tax Rates 6 165 Principal Property Taxpayers 7 166 Property Tax Levies and Collections 8 167 Ratios of Outstanding Debt by Type 9 168 Ratios of General Bonded Debt Outstanding and Legal Debt Margin 10 169 Direct and Overlapping Governmental Activities Debt 11 170 Pledged Revenue Coverage 12 171 Demographic and Economic Statistics 13 172 Principal Employers 14 173 Budgeted Full-Time Equivalent City Government Employees by Function 15 174 Operating Indicators by Function 16 175 Capital Asset Statistics by Function 17 176 (THIS PAGE LEFT BLANK INTENTIONALLY) 1 City Of Eagan Elected Officials and Administration December 31, 2017 Elected Officials Position Term Expires Mike Maguire Mayor December 31, 2018 Cyndee Fields Council Member December 31, 2020 Meg Tilley Council Member December 31, 2020 Paul Bakken Council Member December 31, 2018 Gary Hansen Council Member December 31, 2018 Administration Dave Osberg City Administrator Dianne Miller Assistant City Administrator Tom Pepper Finance Director Jim McDonald Chief of Police Mike Scott Fire Chief Russ Matthys Director of Public Works Andrew Pimental Director of Parks and Recreation Tom Garrison Director of Communications Jill Hutmacher Director of Community Development Legal Dougherty Molenda, Solfest Hills & Bauer Auditing BerganKDV, Ltd. Engineering Stantec Consulting Services, Inc. Bolton & Menk, Inc. SEH, Inc. SRF Consulting Group, Inc. WSB & Associates, Inc. Fiscal Ehlers & Associates Northland Securities, Inc. Consultants and Advisors  2 2017 City of Eagan Location of City December 31, 2017 3 4 1 Cedar Alternative Learning Center 11 Eagan High School 19 Cascade Bay 29 City Maintenance Facility 2 Metcalf Junior High School 12 Dakota Hills Middle 20 Eagan Art House 30 North Water Treatment Plant 3 Northview Elementary 13 Pinewood Elementary 21 Dakota County Library 31 MCES Treatment Plant 4 Pilot Knob Elementary 14 Oak Ridge Elementary 22 Eagan Municipal Center/Police Department 32 South Water Treatment Plant 5 Rahn Elementary 15 Glacier Hills Elementary 23 Fire Safety Center 33 Dakota County Hazardous Waste Drop Off 6 Thomas Lake Elementary 16 Blackhawk Middle School 24 Fire Station 1 34 Community Center 7 Trinity Lone Oak School (private) 17 Red Pine Elementary 25 Fire Station 3 35 MVTA Yankee Doodle Park & Ride 8 Deerwood Elementary 18 Faithful Shepherd School (private) 26 Fire Station 4 36 MVTA Cedar Grove Transit Station 9 Woodland Elementary 27 Fire Station 5 37 Cedar Grove Parking Garage 10 Trinity School at River Ridge (private) 28 Post Office Schools Other Public Facilities City of Eagan Location of Public Properties December 31, 2017 June 12, 2018 Honorable Mayor, Councilmembers, Citizens, and Interested Parties City of Eagan, MN Dear 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 later 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, 2017. 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 BerganKDV has issued an unmodified (“clean”) opinion on the City of Eagan's financial statements for the year ended December 31, 2017. 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. City Profile The City of Eagan is a southern Twin Cities suburb, equally distant 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.  6 City Profile (Continued) 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. The population doubled in the 1970's and doubled again in the 1980's. Since 1990, Eagan has grown another 35%. Since all but a small amount of vacant residential land has now been developed and as the City nears full development, population growth has slowed, with just a 1% increase between 2000 and 2010. 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, dispatch services 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. 7 City Profile (Continued) 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 and 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 state and the country: 2017 2016 Civilian Unemployment Civilian Unemployment Labor Force Rate Labor Force Rate Eagan 40,192 2.8% 39,272 3.1% Dakota County 238,058 3.1% 233,145 3.4% Mpls/St. Paul MSA 1,979,780 3.3% 1,938,642 3.6% State of Minnesota 3,063,604 3.5% 3,001,131 3.9% United States 160,319,750 4.4% 159,187,166 4.9% 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 with Thomson Reuters and Blue Cross/Blue Shield making Eagan their headquarters location. The employers in Eagan are well diversified and provide a large variation in employment opportunities. The ten largest taxpayers in the City also represent varied types of business and account for approximately 9% of the 2017 tax capacity. Eagan's economy is very strong and is one of the largest and most diverse employment nodes in the Twin Cities area. The unemployment rate of 2.8% is the lowest in Dakota County, the Minneapolis and St. Paul region, and the State of Minnesota. We expect this trend to continue for years to come as the city is seen as a net employer and it offers various employment opportunities to residents in and outside of the city. In terms of investment, the City of Eagan experienced a record 2017. Building permit valuation is a measure of the value of new development or permitted property improvements. Until 2017, the highest valuation year was 2013 which was the year in which Twin Cities Premium Outlets was built, and a surge in roof and siding replacements due to storm damage. 2017 was by far the highest valuation year in the City's history. Approximately $160 million of the total was for projects in Viking Lakes. The City issued 45 permits with valuations over $1 million. 8 Economic Condition and Outlook (Continued) In the future, most growth will be associated with redevelopment or reuse as the City is nearly fully developed. 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 Long-Term Financial Planning In 2017, the General fund operations produced a favorable budget variance for the eighth year in a row and resulted in a $3.0 million positive revenue variance while expenditures were also positive being $1.1 million under budget. Overall, the General fund ended the year with fund balance of $20.3 million an increase of $2.7 million from 2016. The majority of the increase is due to the City experiencing a record year of development activity with building permit and Plan check fees generating a significant increase in revenue. Transfers of fund balance totaling $1.5 million to the Equipment Revolving Fund will be used to support one-time capital purchases. After accounting for the transfers and other financing sources, fund balance in the General Fund is 56% of subsequent year's budgeted expenditures. Market demand for housing in City remained very high through 2017 and continued to drive new development throughout the City. Multi-family housing projects that cater to the aging demographic are occurring throughout the City as vacant land for development in the City is becoming increasingly scarce. The City's diverse commercial and industrial market remains strong as illustrated by substantial property investment and reinvestment by new and existing businesses. 9 Major Initiatives and Long-Term Financial Planning (Continued) The City's most recent and largest development is the 200-acre Viking Lakes project located in northeast Eagan. With its headquarters as the main anchor, the Minnesota Vikings football team will conduct training camp and other fan friendly events throughout the year. As a result, Eagan's economy will experience a change that will require service level adjustments. In addition, the redevelopment of the old Northwest/Delta Airlines site, will yield more diverse development with a 55,000 square-foot joint Vikings and Twin City Orthopedics Sports Medicine Rehab Center and an 80,000 square-foot Twin City Orthopedics medical office facility with the projects slated to be complete in 2018. Additional commercial development and job growth continues in the City with White House Custom Colour, a photographic printer, expanding its production space. Furthermore, plans call for a new headquarters office building, resulting in an additional 200 jobs. Prime Therapeutics is building a new 409,000 square foot headquarters and consolidating up to 3,000 employees in Eagan. Phase I is scheduled for completion in Fall 2018. The Quarry Road development, just west of the recently developed Central Park Commons, is well underway with the addition of Aldi grocery store Residence Inn Hotel, and 183 market rate apartments and 96 Senior living units. The Cedar Grove Area continues its redevelopment phase and is almost complete with a 119-room Home2 Suites by Hilton hotel and 107-room Fairfield Inn and Suites. In addition, The Preserve at Cedar Grove is under construction. This 151-apartment complex will also include a full-service restaurant. Prime Therapeutics is increasing their presence in Eagan by consolidating an additional 1,500-2,000 employees from nearby cities to a new 409,000 square foot office building in Eagan bringing the total employee based 2,500-3,000. The first phase and 239,000 square feet of this project is scheduled to be complete in the fall of 2018. In 2015, the City Council directed staff to proceed with the preparation of a 2016-2020 Facilities Capital Improvement Plan. This plan outlined the financial feasibility to construct a new fire station, remodel/expand the Central Services Maintenance, City Hall and Police facilities. Debt was issued in April of 2016 to pay for Phase 1 improvements for the Central Maintenance Facility and a new fire station. Improvements to the City Hall/Police campus and Phase 2 improvements at the Central Maintenance Facility began in 2017 with an estimated completion date in late-2019. The overall financing plan is to use existing levy capacity from the expiration and reduction of the Community Center levy, which expires in 2020, and bridges/overpasses levy that was cut in half and is now pegged to expire in 2023. With an estimated 57,000 jobs in Eagan, the City remains one of the largest employment bases in the Twin Cities. With continued redevelopment and investment from the private sector, employment is expected to reach nearly 70,000 jobs by 2040. 10 Major Initiatives and Long-Term Financial Planning (Continued) A combination of conservative budgeting for revenues, disciplined spending, a solid economic redevelopment plan, strong market demand for Eagan property, and financial planning 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, 2016. This was the thirty-fourth consecutive year (1983-2016) the City has achieved this prestigious award. In order to receive the Certificate of Achievement award, 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. 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, Joe Gibbs and Brent Foiles for their work. We also 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 Thomas W. Pepper David M. Osberg Assistant Finance Director Finance Director City Administrator David M.M Osberg City Administrator &HUWLILFDWHRI 3UHVHQWHGWR &LW\RI(DJDQ )RULWV&RPSUHKHQVLYH$QQXDO 'HFHPEHU ([HFXWLYH'LUHFWRU&(2 )LQDQFLDO5HSRUW IRUWKH)LVFDO<HDU(QGHG 5HSRUWLQJ LQ)LQDQFLDO IRU([FHOOHQFH $FKLHYHPHQW 7H[W0LQQHVRWD *RYHUQPHQW)LQDQFH2IILFHUV$VVRFLDWLRQ  12 (THIS PAGE LEFT BLANK INTENTIONALLY) 13 BerganKDV, Ltd. bergankdv.com 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, 2017, and the related notes to 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 financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditors' judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the City's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. 14 Opinions In our opinion, the financial statements referred to in the first paragraph 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, 2017, 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. Implementation of GASB 74 and GASB 75 As discussed in Note 17 to the financial statements, the City has adopted new accounting guidance, GASB Statement No. 74, Financial Reporting for Postemployment Benefit Plans Other than Pension Plans and Governmental Accounting Standards Board (GASB) Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other than Pensions. Our opinion is not modified with respect to this matter. 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, and Required Supplementary Information as listed in the Table of Contents be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the 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, 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. 15 Other Matters (Continued) Other Information (Continued) The combining and individual fund financial statements and schedules and financial schedules are the responsibility of management, and were derived from, and relates 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 2016 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, 2017, which are not presented with the accompanying financial statements. In our report dated May 25, 2017, 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 2016 supplementary information is fairly stated in all material respects in relation to the basic financial statements for the year ended December 31, 2017, taken as a whole. The introductory and statistical sections have not been subjected to the auditing procedures applied in the audit of the basic financial statements, and accordingly, we do not express an opinion or provide any assurance on them. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated June 12, 2018, 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. Minneapolis, Minnesota June 12, 2018 16 (THIS PAGE LEFT BLANK INTENTIONALLY) 17 City of Eagan Management's Discussion and Analysis 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, 2017. 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 5 through 10 of this report. FINANCIAL HIGHLIGHTS x The assets and deferred outflows of resources of the City exceeded its liabilities and deferred inflows of resources at the close of the year by $436.9 million. Of this amount, $65.8 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. x The City's total net position increased by $13.9 million. x As of the close of the year, the City's governmental funds reported combined ending fund balances of $44.1 million; 63% of this total amount, or $27.7 million, is available for use within the City's directives and policies. x At the end of the current fiscal year, unassigned fund balance for the General Fund was $20.2 million, or 62% of total General Fund expenditures. x The City's total bonded debt increased by $0.4 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 deferred outflows of resources and liabilities and deferred inflows of resources, 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. 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). 18 City of Eagan Management's Discussion and Analysis OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED) 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 30-31 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-term 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, 2017, the City maintained 36 individual governmental funds. Two governmental funds were opened in 2017 and three were closed. 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 five funds: the General Fund, Combined Utility Trunk Capital Projects Fund, Major Street Capital Projects Fund, Cedar Grove/Highway 13 Tax Increment Capital Projects Fund, and the Revolving Improvement Construction Fund. These five funds are considered to be major funds. Data from the other 31 governmental funds are combined into a single, aggregated presentation. Individual fund data for each of these nonmajor governmental funds is provided in the form of combining statements elsewhere in this report. 19 City of Eagan Management's Discussion and Analysis OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED) 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 32-41 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 government-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 compensated absence related benefits, workers compensation and dental self-insurance benefits. 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 four 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 42-55 of this report. Notes to 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 financial statements can be found on pages 57-101 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 104-140 of this report. 20 City of Eagan Management's Discussion and Analysis 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 and deferred outflows of resources exceeded its liabilities and deferred inflows of resources by $436.9 million at the close of 2017. By far the largest portion of the City's net position, $357.1 million, or 82%, reflects its investment in capital assets (e.g. land, buildings, machinery, and equipment) less any related outstanding debt used to acquire those assets. The City uses these capital assets to provide services to citizens; consequently, these assets are not available for future spending. Although the City's investment in its capital assets is reported net of related debt, it should be noted the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities. City's Net Position 2017 2016 2017 2016 2017 2016 Assets Current and other assets 62,219,880$ 46,777,357$ 63,765,026$ 64,871,544$ 125,984,906$ 111,648,901$ Capital assets 202,592,333 199,172,239 184,362,462 183,583,538 386,954,795 382,755,777 Total assets 264,812,213 245,949,596 248,127,488 248,455,082 512,939,701 494,404,678 Deferred Outflows of Resources Pensions 18,821,319 27,585,473 900,631 1,672,350 19,721,950 29,257,823 Deferred outflows - - 1,451 2,539 1,451 2,539 Total deferred outflows of resources 18,821,319 27,585,473 902,082 1,674,889 19,723,401 29,260,362 Liabilities Long-term liabilities 46,271,516 69,184,937 6,356,816 8,047,268 52,628,332 77,232,205 Other liabilities 13,742,047 11,431,867 3,512,154 3,113,410 17,254,201 14,545,277 Total liabilities 60,013,563 80,616,804 9,868,970 11,160,678 69,882,533 91,777,482 Deferred Inflows of Resources Pensions 20,477,366 5,247,127 638,081 507,335 21,115,447 5,754,462 OPEB 1,565,710 - 31,139 - 1,596,849 - Deferred inflows 3,180,000 3,180,000 1,414 4,570 3,181,414 3,184,570 Total deferred inflows of resources 25,223,076 8,427,127 670,634 511,905 25,893,710 8,939,032 Net Position Net investment in Capital assets 176,803,023 174,847,739 180,375,950 178,667,346 357,104,723 353,414,585 Restricted 13,973,752 7,517,764 - - 13,973,752 7,517,764 Unrestricted 7,635,702 2,125,635 58,098,432 59,790,042 65,808,384 62,016,177 Total net position 198,412,477$ 184,491,138$ 238,474,382$ 238,457,388$ 436,886,859$ 422,948,526$ Governmental Activities Business-Type Activities Total 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, $65.8 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. 21 City of Eagan Management's Discussion and Analysis GOVERNMENT-WIDE FINANCIAL ANALYSIS Governmental Activities – Net Position increased from Governmental activities by $13.9 million, or 7.5%. The majority of the increase comes from increases from development related fees, tax increment revenue and an operational surplus in the General Fund. In addition, the City issued $2.3 million Advanced Refunding Bonds in 2017 with defeasance of the existing debt to occur in 2018. An accounting principle change for GASB 75 led to a $9.2 increase to OPEB asset and an increase of $1.6 to deferred inflows which resulted in a $7.6 million Net Position increase. City's Changes in Net Position 2017 2016 2017 2016 2017 2016 Revenues Program revenues Charges for services 8,465,616$ 6,000,163$ 21,912,985$ 20,316,230$ 30,378,601$ 26,316,393$ Operating grants and Contributions 2,083,363 2,066,785 43,467 111,094 2,126,830 2,177,879 Capital grants and Contributions 7,068,955 6,856,199 970,007 2,228,127 8,038,962 9,084,326 General revenues Property taxes 31,700,103 30,434,547 1,117,515 1,114,106 32,817,618 31,548,653 Tax increment 2,741,048 2,434,368 - - 2,741,048 2,434,368 Franchise taxes 930,767 892,557 - - 930,767 892,557 Unrestricted state aid 117,587 66,179 - - 117,587 66,179 Unrestricted investment Earnings 298,251 280,883 314,046 343,860 612,297 624,743 Other general revenue 68,272 67,678 - - 68,272 67,678 Gain on sale of assets 1,851 22,972 - - 1,851 22,972 Total revenues 53,475,813 49,122,331 24,358,020 24,113,417 77,833,833 73,235,748 Expenses General government 9,044,041 8,903,109 - - 9,044,041 8,903,109 Public safety 20,058,711 22,052,332 - - 20,058,711 22,052,332 Public works 10,092,714 10,800,133 - - 10,092,714 10,800,133 Parks and recreation 6,043,539 5,562,025 - - 6,043,539 5,562,025 Interest on debt 1,165,264 291,845 - - 1,165,264 291,845 Public utilities - - 17,634,953 15,812,505 17,634,953 15,812,505 Civic arena - - 1,509,105 1,422,716 1,509,105 1,422,716 Aquatic facility - - 1,429,534 1,349,143 1,429,534 1,349,143 Community center - - 2,416,294 2,474,468 2,416,294 2,474,468 Fiber infrastructure - - 313,951 161,520 313,951 161,520 Total expenses 46,404,269 47,609,444 23,303,837 21,220,352 69,708,106 68,829,796 Increase (decrease) in net Position before transfers 7,071,544 1,512,887 1,054,183 2,893,065 8,125,727 4,405,952 Transfers in (out) 1,134,043 605,324 (1,134,043) (605,324) - - Increase (Decrease) in Net Position 8,205,587 2,118,211 (79,860) 2,287,741 8,125,727 4,405,952 Net position - January 1 184,491,138 182,372,927 238,457,388 236,169,647 422,948,526 418,542,574 Change in accounting Principle 5,715,752 - 96,854 - 5,812,606 - Net position - January 1, As restated 190,206,890 182,372,927 238,554,242 236,169,647 428,761,132 418,542,574 Net position - December 31 198,412,477$ 184,491,138$ 238,474,382$ 238,457,388$ 436,886,859$ 422,948,526$ Governmental Activities Business-Type Activities Total 22 City of Eagan Management's Discussion and Analysis GOVERNMENT-WIDE FINANCIAL ANALYSIS (CONTINUED) Following are graphs providing comparisons of the governmental activities revenues and expenses: Business-Type Activities – Business-type activities net position increased less than $0.1 million. Increases of $1.0 million in Public Utilities revenue and $2.4 million transfers to the Civic Arena fund were offset primarily by transfers to governmental funds for investment in capital asset activity. In addition, a modest net position increase of $0.1 million occurred due to a change in accounting principle for GASB 75 to account for Other Post Employment Benefits. 23 City of Eagan Management's Discussion and Analysis GOVERNMENT-WIDE FINANCIAL ANALYSIS (CONTINUED) Business-Type Activities (Continued) Following are graphs showing the business-type activities revenue and expense comparisons: 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, unassigned 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 $44.1 million. Approximately 63% of this total amount, or $27.7 million, constitutes fund balance that is neither committed, restricted or nonspendable. $2.4 million of the fund balance is restricted for tax increment. $5.0 million of the fund balance is restricted for debt service, $5.1 million is restricted for Park Development and $1.4 million is restricted for public, educational, and government programming on the local cable channel. 24 City of Eagan Management's Discussion and Analysis FINANCIAL ANALYSIS OF THE GOVERNMENT'S FUNDS Governmental Funds (Continued) 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 $20.2 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 56% of the General Fund’s budgeted subsequent year expenditures. Fund balance in the General Fund increased by $2.7 million. Total General Fund revenue was $34.8 million with Property Taxes of $26.2 million continuing to be the predominant funding source for general city operations. Licenses, Permits and Charges for Services totaled $6.3 million or 18% of the revenue in the General Fund. General Fund expenditures were $32.5 million resulting in an excess of revenues over expenditures of $2.3 million. Additionally, a $1.5 million transfer out of the General Fund to help support Public Safety and Information Technology assets combined with transfers from the Public Utilities fund ($1.3 million) and Cable franchise fee fund ($0.7 million) resulted in total other financing uses of $0.4 million. Public Safety expenditures of $17.0 million continue to make up approximately half of the City's operational expenditures. The Combined Utility Trunk Capital Projects Fund experienced an increase in activity in 2017 with a slight increase in fund balance of $0.3 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 $3.6 million. Transfers out to the Revolving Improvement Construction Capital Projects Fund totaled $0.7 million, while revenues exceeded expenditures by $4.3 million. Timing differences in project revenues and expenditures can result in a substantial increase or decrease in this fund from year to year. In 2017, $0.9 million was expended for sealcoating and other street system maintenance. The Cedar Grove/Highway 13 Tax Increment Capital Projects Fund increased by $1.4 million. Tax Increment revenue led to an increase of Fund balance. The Revolving Improvement Construction Capital Projects Fund decreased $5.0 million. Expenditures totaled $7.4 million. Transfers in and revenue totaled $2.4 million. Transfers in to the fund totaled $850 thousand to closeout street, road and other infrastructure improvements projects. 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, $32.1 million; Civic Arena, $0.1 million; Aquatic Facility, $1.7 million; Community Center, $1.0 million; and AccessEagan (Fiber Infrastructure), $0.3 million. 25 City of Eagan Management's Discussion and Analysis FINANCIAL ANALYSIS OF THE GOVERNMENT'S FUNDS (CONTINUED) Net position decreased $2.9 million in the Public Utilities Fund. Operating income before depreciation totaled $2.8 million. Depreciation expense totaled $4.8 million resulting in an operating loss of $2.1 million. The non-operating revenues of $2.6 million and transfers out of $2.0 million ended the year with a net position of $197.9 million. The transfers out of $5.7 million included a $1.3 million transfer to the General Fund for reimbursement of operational services provided to the Public Utilities fund and $2.2 million to forgive the Civic Arena loan. In addition, the change in accounting principle for GASB 75 resulted in a $0.1 million increase to City’s share of the Net Pension Liability while $1.8 million in capital contributions increased Net Position. Net position in the Civic Arena, Aquatic Facility, and the Community Center increased in total by $2.4 million. The increase was mostly due to the outstanding $2.2 million Civic Arena loan being forgiven with a transfer from the Public Utilities Fund. Net position in the AccessEagan (Fiber Infrastructure) Fund increased by $0.3 million mostly due to a transfer in for $0.5 million for additional funding of the operation. The four internal service funds have combined net position of $4.2 million. Net position increased slightly by $0.7 million for the Benefit Accrual Fund due to increased allocation funding for the compensated absence liability. In addition, the Risk Management and Workers Compensation Self-Insurance funds yielded a $4.0 million positive change in Net Position due to less claims incurred throughout the year in comparison to the services charge revenue. GENERAL FUND BUDGETARY HIGHLIGHTS The General Fund expenditure Final Budget increased less than $0.1 million from the original Budget. The amendments were mostly made to implement a compensation and job reclassification study that was conducted and approved in 2017, resulting in a General Fund budget increase of $51,100. Key General Fund budgetary results are as follows: x Total revenue collections were 110% of budget. Property taxes were under budget by $0.2 million with a collection rate of 99%. Permit revenue exceeded budget expectations by $1.9 million due to more building permits and higher property valuation for improvements than expected. Intergovernmental revenue and charges for services resulted in actual revenue being over budget by $0.2 million and $1.1 million, respectively. Plan check fees for plan reviews of $0.9 million led to charges for services exceeding budget. x Expenditures were under budget by $1.1 million. Public Works and Public Safety were under budget in total by $0.5 million. Public works was under budget primarily due to less striping of streets in 2017, lower than expected fuel costs, and lower professional services expenditures for the City’s comprehensive guide plan for transportation. 26 City of Eagan Management's Discussion and Analysis 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, 2017, amounts to $387.0 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 construction of Fire Station 1 for $5.2 million and the $3.6 million expansion of the Maintenance expansion. In addition, a $0.6 million Fire truck was purchased in 2017 with additional improvements made to the Bridle Ridge Park building for $0.6 million and a new salt storage and brine facility for $1.0 to improve the snow and ice removal process. Public utilities infrastructure additions included $0.7 million of water and storm sewer main improvements, and $0.6 million spent on wellhouse improvements. Additional information on the City's capital assets can be found in Note 4 on pages 73-75 of this report. 2017 2016 2017 2016 2017 2016 Land 70,902,350$ 70,831,623$ 1,638,054$ 1,638,054$ 72,540,404$ 72,469,677$ Permanent easements 1,959,010 1,959,010 336,501 336,501 2,295,511 2,295,511 Sculptures and monuments 89,179 89,179 - - 89,179 89,179 Buildings 38,517,181 31,224,293 21,180,126 19,725,878 59,697,307 50,950,171 Improvements other Than buildings 13,469,062 10,608,086 - - 13,469,062 10,608,086 Machinery and equipment 7,349,627 7,338,512 5,223,052 4,802,735 12,572,679 12,141,247 Infrastructure and Temporary easements 63,566,829 65,468,004 155,409,058 156,777,212 218,975,887 222,245,216 Construction in progress 6,739,095 11,653,532 575,671 303,158 7,314,766 11,956,690 Total assets 202,592,333$ 199,172,239$ 184,362,462$ 183,583,538$ 386,954,795$ 382,755,777$ City of Eagan's Capital Assets (Net of Depreciation) Governmental Activities Business-type Activities Total 27 City of Eagan Management's Discussion and Analysis CAPITAL ASSET AND DEBT ADMINISTRATION (CONTINUED) Long-Term Debt – At the end of the current year, the City had total bonded debt outstanding of $31.1 million. The $0.7 million increase of debt outstanding is primarily due to the combination of the issuance of $2.3 million General Obligation State-Aid crossover refunding bonds and the reduction of principal for other outstanding debt obligations. Total debt outstanding of $29.4 million comprises debt backed by the full faith and credit of the City and $1.8 million is special assessment debt for which the City 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 $4.4 million for compensated absences. 2017 2016 2017 2016 2017 2016 G.O. Bonds 24,905,000$ 23,755,000$ 3,895,000$ 4,795,000$ 28,800,000$ 28,550,000$ Special Assessment Debt with Governmental Commitment 1,760,000 2,035,000 - - 1,760,000 2,035,000 Net premium/ discounts 463,560 - 91,512 121,192 555,072 121,192 Compensated Absences 4,446,961 4,088,527 - - 4,446,961 4,088,527 Total 31,575,521$ 29,878,527$ 3,986,512$ 4,916,192$ 35,562,033$ 34,794,719$ City of Eagan's Outstanding Debt General Obligation (G.O.) Bonds and Compensated Absences Governmental Activities Business-Type Activities Total In February 2017, with the issuance of the Series 2017A bonds, Moody's and S&P both reaffirmed their credit rating on the City's general obligation (G.O.) debt of Aaa and AAA, respectively. Both credit ratings are the highest possible. 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 $152 million. The City's net debt is $27.3 million. Additional information on the City's long-term debt can be found in Note 5 on pages 75-81 of this report. ECONOMIC FACTORS AND NEXT YEAR'S BUDGETS AND RATES The 2018 budget was prepared and developed in a period of moderate growth at the macroeconomic level. The Growth and expansion in the economy was noted in consumer spending, tourism, real estate, and residential home value. In addition, the consumer spending outlook and the strong economy continues to be supported by rising wages, steady job growth and lower individual income tax rates. The unemployment rate is exceedingly low statewide and Eagan continues to be lower than the average with the Minneapolis region holding steady. Existing home sales continues to be a strength with many homes selling in only days on the market. As a result, the City continues to see the rise of overall property values throughout 2017 and based on the County assessor information, property values have risen above pre-Great Recession levels. 28 City of Eagan Management's Discussion and Analysis ECONOMIC FACTORS AND NEXT YEAR'S BUDGETS AND RATES (CONTINUED) Development activity in 2018 and 2019 continues to be well-diversified with the northeast sector of the City being the focus. The new Minnesota Vikings football team headquarters and practice facility opened in early 2018 with training camp and other outdoor events scheduled throughout the year. The increased tourism and visitors will bring a change for the community and is anticipated to impact services. In addition, and in association with the Minnesota Vikings, Twin City Orthopedics facility will open an 88,000 square foot facility in 2018. A larger footprint in Eagan for Prime Therapeutics is occurring with the expansion of their headquarters and the addition of new hotels and multi-housing living facilities in the Cedar Grove area will continue to serve a wide range of aging demographic. The City conducted its first two-year budget process in 2017 with the development of the 2018- 2019 General Fund budget. The 2018 budget was set at $36.1 million, an increase of $2.4 million or 7.4% compared to the 2017 budget of $33.7 million. The budget is driven primarily by modest wage increases for existing union and non-union staff, and the hiring of new staff equivalent to 11 full-time employees. These staffing additions include 3 Police Officers, 4 Fire Captains, 3 Firefighters, a GIS technician and a Parks Equipment Maintenance worker. The City's total 2018 property tax levy increased 5.2% from 2017. The City portion of taxes on an average valued Eagan home increased from $948 to $1,000. The property tax capacity rate (city portion) in 2018 is 36.537% versus 37.342% in 2017. More information on the City’s 2018-19 Budget can be found at the following link: https://www.cityofeagan.com/budget REQUESTS FOR INFORMATION This financial report is designed to provide a general overview of the City's finances for all those with an interest in the government's finances. Questions concerning any of the information provided in this report or requests for additional financial information should be addressed to the Assistant Finance Director, 3830 Pilot Knob Road, Eagan, Minnesota 55122. Email requests can be sent to jfeldman@cityofeagan.com. 29 BASIC FINANCIAL STATEMENTS Governmental Activities Business-Type Activities Total Assets Cash and investments 63,682,102$ 31,856,472$ 95,538,574$ Cash with fiscal agent 2,263,003 - 2,263,003 Receivables Accounts receivable 401,417 2,831,599 3,233,016 Interest receivable 162,771 110,715 273,486 Property tax receivable 1,858,345 14,427 1,872,772 Special assessments receivable 9,218,752 920,384 10,139,136 Internal balances (27,617,912) 27,617,912 - Notes receivable 658,417 - 658,417 Due from other governments 216,103 219,487 435,590 Other assets 81,380 - 81,380 Prepaid items 12,322 11,494 23,816 Inventories - land held for resale 2,104,926 - 2,104,926 Net other post employment benefits (OPEB) asset 9,193,838 166,952 9,360,790 Capital assets not being depreciated Land 70,902,350 1,638,054 72,540,404 Permanent easements 1,959,010 336,501 2,295,511 Sculptures and monuments 89,179 - 89,179 Construction in progress 6,739,095 575,671 7,314,766 Capital assets net of accumulated depreciation Buildings 38,517,181 21,180,126 59,697,307 Improvements other than buildings 13,469,062 - 13,469,062 Machinery and equipment 7,349,627 5,223,052 12,572,679 Infrastructure and temporary easements 63,566,829 155,409,058 218,975,887 Total assets 264,827,797 248,111,904 512,939,701 Deferred Outflows of Resources Pensions 18,821,319 900,631 19,721,950 Deferred refunding - 1,451 1,451 Total deferred outflows of resources 18,821,319 902,082 19,723,401 Total assets and deferred outflows of resources 283,649,116$ 249,013,986$ 532,663,102$ Liabilities Salaries and benefits payable 312,420$ 59,302$ 371,722$ Accounts payable 1,438,484 1,171,388 2,609,872 Contracts payable 1,853,868 190,759 2,044,627 Accrued interest payable 313,082 58,042 371,124 Due to other governments 641,470 626,950 1,268,420 Unearned revenue 238,003 309,020 547,023 Escrow deposits 2,386,402 166,693 2,553,095 Other liabilities 395,690 - 395,690 Bond principal payable Payable within one year 3,985,000 930,000 4,915,000 Payable after one year 23,143,560 3,056,512 26,200,072 Compensated absences payable Payable within one year 2,177,628 - 2,177,628 Payable after one year 2,269,333 - 2,269,333 Other liabilities payable Payable after one year 104,726 - 104,726 Net pension liability 20,753,897 3,300,304 24,054,201 Total liabilities 60,013,563 9,868,970 69,882,533 Deferred Inflows of Resources Pensions 20,477,366 638,081 21,115,447 OPEB 1,565,710 31,139 1,596,849 Grants 3,180,000 1,414 3,181,414 Total deferred inflows of resources 25,223,076 670,634 25,893,710 Net Position Net investment in capital assets 176,803,023 180,375,950 357,104,723 Restricted for Debt service 4,791,969 - 4,791,969 Public safety 23,881 - 23,881 Eagan TV 1,393,170 - 1,393,170 Revolving loan 259,089 - 259,089 Park dedication 5,121,639 - 5,121,639 Tax increment 2,384,004 - 2,384,004 Unrestricted 7,635,702 58,098,432 65,808,384 Total net position 198,412,477 238,474,382 436,886,859 Total liabilities, deferred inflow of resources, and net position 283,649,116$ 249,013,986$ 532,663,102$ See notes to financial statements.30 Statement of Net Position December 31, 2017 City of Eagan Statement of ActivitiesYear Ended December 31, 2017Program RevenuesFunctions/ProgramsExpensesCharges for ServicesOperating Grants and ContributionsCapital Grants and ContributionsGovernmental ActivitiesBusiness-Type ActivitiesTotalGovernmental activitiesGeneral government9,044,041$ 2,841,290$ 681,354$ -$ (5,521,397)$ -$ (5,521,397)$ Public safety20,058,711 3,504,473 1,402,009 - (15,152,229) - (15,152,229) Public works10,092,714 1,318,757 - 4,734,702 (4,039,255) - (4,039,255) Parks and recreation6,043,539 801,096 - 2,334,253 (2,908,190) - (2,908,190) Interest on long-term debt1,165,264 - - - (1,165,264) - (1,165,264) Total governmental activities46,404,269 8,465,616 2,083,363 7,068,955 (28,786,335) - (28,786,335) Business-type activitiesPublic utilities17,634,953 17,944,339 40,075 964,807 - 1,314,268 1,314,268 Civic Arena1,509,105 1,107,757 956 - - (400,392) (400,392) Aquatic Facility1,429,534 1,190,477 441 - - (238,616) (238,616) Community Center2,416,294 1,584,198 1,960 - - (830,136) (830,136) Fiber infrastructure313,951 86,214 35 5,200 - (222,502) (222,502) Total business-type activities23,303,837 21,912,985 43,467 970,007 - (377,378) (377,378) Total governmental andbusiness-type activities69,708,106$ 30,378,601$ 2,126,830$ 8,038,962$ (28,786,335) (377,378) (29,163,713) General revenuesProperty taxes31,700,103 1,117,515 32,817,618 Franchise taxes930,767 - 930,767 Tax increments2,741,048 - 2,741,048 Unrestricted state aid117,587 - 117,587 Unrestricted investment earnings298,251 314,046 612,297 Other general revenue68,272 - 68,272 Gain on sale of assets1,851 - 1,851 Transfers1,134,043 (1,134,043) - Total general revenues and transfers36,991,922 297,518 37,289,440 Change in net position8,205,587 (79,860) 8,125,727 Net position - beginning184,491,138 238,457,388 422,948,526 Change in accounting principle5,715,752 96,854 5,812,606 Net position, beginning as restated190,206,890 238,554,242 428,761,132 Net position - ending198,412,477$ 238,474,382$ 436,886,859$ 31 See notes to financial statements.Net (Expense) Revenues and Changes in Net PositionCity of Eagan General Fund Combined Utility Trunk Major Street Assets Cash and investments 22,431,684$ 5,151,812$ 14,927,668$ Cash with a fiscal agent - - - Accounts receivable 86,193 - - Accrued interest receivable 53,961 12,888 38,080 Taxes receivable 1,558,921 - 125,455 Special assessments receivable 11,239 555,002 625,920 Due from other funds - - 5,481,785 Due from other governments 35,516 320 - Other assets 81,380 - - Prepaid items 3,976 - - Inventories - land held for resale - - - Notes receivable - - - Advances to other funds - 15,000,000 - Total assets 24,262,870$ 20,720,022$ 21,198,908$ Liabilities Salaries and benefits payable 308,282$ -$ -$ Accounts payable 703,298 - 2,390 Contracts payable - (1,837) - Accrued interest payable - - - Due to other funds - - - Due to other governments 136,507 - - Escrow deposits 2,386,402 - - Unearned revenue 193,633 - - Other liabilities 24,249 - 88,984 Advances from other funds - - - Total liabilities 3,752,371 (1,837) 91,374 Deferred Inflows of Resources Unavailable revenue - taxes receivable 194,919 - 10,317 Unavailable revenue - special assessments 11,238 547,900 625,921 Unavailable revenue - notes receivable - - - Unavailable revenue - grants - - 3,180,000 Total deferred inflows of resources 206,157 547,900 3,816,238 Fund Balances Nonspendable 85,356 - - Restricted - - - Committed - - - Assigned - 20,173,959 17,291,296 Unassigned 20,218,986 - - Total fund balances 20,304,342 20,173,959 17,291,296 Total liabilities, deferred inflows of resources, and fund balances 24,262,870$ 20,720,022$ 21,198,908$ See notes to financial stataements 32 City of Eagan Balance Sheet - Governmental Funds December 31, 2017 Capital Projects Cedar Grove Highway 13 Tax Increment Revolving Improvement Construction Other Governmental Funds Total Governmental Funds -$ -$ 17,302,397$ 59,813,561$ - - 2,263,003 2,263,003 - - 310,306 396,499 - - 46,259 151,188 14,391 - 159,578 1,858,345 - 4,855,221 3,726,372 9,773,754 - - 1,028,669 6,510,454 37,274 - 143,313 216,423 - - - 81,380 - - - 3,976 2,104,926 - - 2,104,926 - - 658,417 658,417 - - - 15,000,000 2,156,591$ 4,855,221$ 25,638,314$ 98,831,926$ -$ -$ 4,138$ 312,420$ 548 141,953 576,061 1,424,250 - 1,728,625 125,243 1,852,031 30,827 - 4,043 34,870 12,333,590 5,181,309 1,613,467 19,128,366 - 336,281 158,415 631,203 - - - 2,386,402 - - 90 193,723 - - - 113,233 15,000,000 - - 15,000,000 27,364,965 7,388,168 2,481,457 41,076,498 - - 13,125 218,361 - 4,831,904 3,682,491 9,699,454 - - 533,928 533,928 - - - 3,180,000 - 4,831,904 4,229,544 13,631,743 - - - 85,356 2,104,926 - 12,095,333 14,200,259 - - 2,166,383 2,166,383 - - 6,207,956 43,673,211 (27,313,300) (7,364,851) (1,542,359) (16,001,524) (25,208,374) (7,364,851) 18,927,313 44,123,685 2,156,591$ 4,855,221$ 25,638,314$ 98,831,926$ 33 Capital Projects 34 (THIS PAGE LEFT BLANK INTENTIONALLY) Reconciliation of the Balance Sheet to the Statement of Net Position - Governmental Funds December 31, 2017 Total fund balances - governmental funds 44,123,685$ Amounts reported for governmental activities in the Statement of Net Position 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 301,770,907 Less accumulated depreciation (99,178,574) Long-term liabilities are not due and payable in the current period and, therefore, are not reported as liabilities in the funds. Long-term liabilities at year-end consist of: Bond principal payable (26,665,000) Unamortized bond premium/discount (463,560) Net OPEB asset 9,193,838 Net pension liability (20,753,897) Deferred outflows of resources and deferred inflows of resources are created as a result of various differences related to pensions and OPEB that are not recognized in the governmental funds. Deferred inflows of resources related to pensions (20,477,366) Deferred outflows of resources related to pensions 18,821,319 Deferred inflows of resources related to OPEB (1,565,710) 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 218,361 Revenues in the Statement of Activities that do not provide current financial resources are not reported as revenues in the funds. Special assessments receivable 9,699,454 Notes receivable 533,928 Governmental funds do not report a liability for accrued interest due and payable.(278,212) 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 (20,173,959) 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. (547,900) Internal Service Funds are used by management to charge the costs of benefit accrual, risk management and workers' compensation to individual funds.4,155,163 198,412,477$ See notes to financial statements.35 are different because: Total net position - governmental activities City of Eagan General Fund Combined Utility Trunk Major Street Revenues Property taxes 26,242,041$ -$ 2,397,841$ Tax increments - - - Franchise taxes - - - Special assessments 18,008 193,382 140,458 Licenses and permits 3,402,791 - - Intergovernmental 1,305,336 35,000 2,510,004 Charges for services 2,937,666 133,340 22,405 Fines and forfeitures 284,511 - - Program revenues 250,565 - - Miscellaneous Investment income 118,894 35,744 111,859 Other revenues 244,560 - - Total revenues 34,804,372 397,466 5,182,567 Expenditures Current General government 6,175,229 - - Public safety 16,992,463 - - Public works 3,673,235 142,171 81,066 Parks and recreation 4,782,432 - - Government buildings 716,277 - - Debt service Principal - - - Interest and other charges - - - Capital outlay General government 20,267 - - Public safety 70,474 - - Public works 13,027 403 772,538 Parks and recreation 104,099 - - Government buildings - - - Total expenditures 32,547,503 142,574 853,604 Excess of revenues over (under) expenditures 2,256,869 254,892 4,328,963 Other Financing Sources (Uses) Sale of City property 1,244 - - Refunding bonds issued - - - Premium on bonds issued - - - Transfers in 1,964,769 - - Transfers out (1,526,778) - (749,705) Total other financing sources (uses) 439,235 - (749,705) Net change in fund balances 2,696,104 254,892 3,579,258 Fund Balances Beginning of year 17,608,238 19,919,067 13,712,038 End of year 20,304,342$ 20,173,959$ 17,291,296$ See notes to financial statements.36 City of Eagan Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds Year Ended December 31, 2017 Capital Projects Cedar Grove Highway 13 Tax Increment Revolving Improvement Construction Other Governmental Funds Total Governmental Funds -$ -$ 3,050,024$ 31,689,906$ 1,447,904 - 1,293,144 2,741,048 - - 930,767 930,767 - 1,512,430 988,530 2,852,808 - - - 3,402,791 141,923 - 1,015,438 5,007,701 40,000 - 3,367,150 6,500,561 - - 16,674 301,185 - - - 250,565 (105,525) - 115,792 276,764 - 370 315,677 560,607 1,524,302 1,512,800 11,093,196 54,514,703 164,497 - 1,019,175 7,358,901 - - 409,103 17,401,566 - 550 343,676 4,240,698 - - 5,037 4,787,469 - - - 716,277 - - 1,405,000 1,405,000 - - 730,687 730,687 24,613 - 316,718 361,598 - - 2,456,118 2,526,592 - 7,393,779 2,054,242 10,233,989 - - 1,487,480 1,591,579 - - 96,510 96,510 189,110 7,394,329 10,323,746 51,450,866 1,335,192 (5,881,529) 769,450 3,063,837 - - 476,835 478,079 - - 2,280,000 2,280,000 - - 70,934 70,934 54,022 850,398 3,182,871 6,052,060 - - (1,290,841) (3,567,324) 54,022 850,398 4,719,799 5,313,749 1,389,214 (5,031,131) 5,489,249 8,377,586 (26,597,588) (2,333,720) 13,438,064 35,746,099 (25,208,374)$ (7,364,851)$ 18,927,313$ 44,123,685$ 37 Capital Projects 38 (THIS PAGE LEFT BLANK INTENTIONALLY) City of Eagan Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances to the Statement of Activities - Governmental Funds Year Ended December 31, 2017 8,377,586$ 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. Capital outlays 13,547,505 Depreciation expense (8,065,281) Loss on disposal (1,344,043) Contributed assets 632,606 Assets contributed to business-type activities (1,350,693) 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.1,405,000 Interest on long-term 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.(41,951) 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. Issuance of long-term debt are shown as revenue in the funds but are recorded as a long- term liability in the Statement of Net Position. (2,280,000) OPEB obligations are recognized when paid in the governmental funds but recognized when incurred in the Statement of Activities. 667,438 Governmental funds recognized pension contributions as expenditures at the time of payment whereas the Statement of Activities factors in items related to pensions on a full accrual perspective. Pension expense (1,967,836) State aid related to pension expense 76,748 Discounts and premiums are recognized when debt is issued in the governmental funds but amortized over the life of the debt in the Statement of Activities (463,560) Revenues in the Statement of Activities that do not provide current financial resources are not reported as revenues in the funds. Special assessments deferred (1,592,172) Notes receivable deferred 288,663 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 8,533 Certain funds are proprietary in nature and, therefore, are reported in the business-type activities. Combined Utility Trunk Fund (254,892) 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.83,715 Internal Service Funds are used by management to charge the costs of benefit accrual, risk management, and workers' compensation to individual funds.478,221 8,205,587$ See notes to financial statements.39 Change in net position - governmental activities Net change in fund balances - governmental funds Amounts reported for governmental activities in the Statement of Activities are different because: 40 (THIS PAGE LEFT BLANK INTENTIONALLY) Original Final Actual Amounts Revenues Property taxes 26,427,500$ 26,427,500$ 26,242,041$ (185,459)$ Special assessments 3,900 3,900 18,008 14,108 Licenses and permits 1,408,800 1,466,800 3,402,791 1,935,991 Intergovernmental 1,150,400 1,150,400 1,305,336 154,936 Charges for services 1,819,900 1,819,900 2,937,666 1,117,766 Fines and forfeitures 251,000 251,000 284,511 33,511 Program revenues 322,800 322,800 250,565 (72,235) Miscellaneous Investment income 52,000 52,000 118,894 66,894 Other revenues 217,100 228,900 244,560 15,660 Total revenues 31,653,400 31,723,200 34,804,372 3,081,172 Expenditures Current General government 6,151,500 6,184,500 6,175,229 (9,271) Public safety 17,092,000 17,177,500 16,992,463 (185,037) Public works 3,999,900 4,001,700 3,673,235 (328,465) Parks and recreation 4,817,200 4,806,300 4,782,432 (23,868) Government buildings 779,500 781,000 716,277 (64,723) Contingencies 543,500 492,400 - (492,400) Capital outlay General government 23,300 23,300 20,267 (3,033) Public safety 64,800 74,800 70,474 (4,326) Public works 18,100 18,100 13,027 (5,073) Parks and recreation 107,400 107,400 104,099 (3,301) Government buildings 3,000 3,000 - (3,000) Total expenditures 33,600,200 33,670,000 32,547,503 (1,122,497) Excess of revenues over (under) expenditures (1,946,800) (1,946,800) 2,256,869 4,203,669 Other Financing Sources (Uses) Sale of City property - - 1,244 1,244 Transfers in 1,946,800 1,946,800 1,964,769 17,969 Transfers out - - (1,526,778) (1,526,778) Total other financing sources (uses) 1,946,800 1,946,800 439,235 (1,507,565) Net change in fund balance -$ -$ 2,696,104 2,696,104$ Fund Balance Beginning of year 17,608,238 End of year 20,304,342$ See notes to financial statements.41 City of Eagan Variance with Final Budget - Over (Under) Budgeted Amounts Year Ended December 31, 2017 Budget and Actual - General Fund Changes in Fund Balances - Statement of Revenues, Expenditures, and Statement of Net Position - Proprietary Funds December 31, 2017 Public Utilities Civic Arena Aquatic Facility Assets Current assets Cash and cash equivalents 19,867,144$ 497,013$ 1,848,320$ Accounts receivable 2,772,158 10,402 - Interest receivable 81,944 780 4,622 Taxes receivable - delinquent - - - Special assessments receivable 41,781 - - Due from other funds 12,617,912 - - Due from other governments - 47,705 - Prepaid items 1,099 - - Total current assets 35,382,038 555,900 1,852,942 Noncurrent assets Special assessments receivable 323,601 - - Due from other governments 171,103 - - Net OPEB asset 124,499 10,297 1,594 Capital assets Land 971,317 - - Permanent easements 336,501 - - Buildings and improvements 4,538,588 8,795,139 8,041,774 Water supply facilities 48,437,437 - - Water storage facilities 6,551,089 - - Water mains and lines 51,408,080 - - Sewer mains and lines 51,951,201 - - Storm drainage system 83,069,037 - - Street lights 956,839 - - Communications tower 1,720,090 - - Machinery and equipment 9,143,143 678,901 257,480 Construction in progress 575,671 - - Total costs 259,658,993 9,474,040 8,299,254 Less accumulated depreciation (93,883,288) (5,760,257) (5,830,160) Net capital assets 165,775,705 3,713,783 2,469,094 Total noncurrent assets 166,394,908 3,724,080 2,470,688 Total assets 201,776,946 4,279,980 4,323,630 Deferred Outflows of Resources Pensions 475,607 111,275 28,018 Deferred refunding - 1,451 - Total deferred outflows of resources 475,607 112,726 28,018 Total assets and deferred outflows of resources 202,252,553$ 4,392,706$ 4,351,648$ See notes to financial statements.42 City of Eagan Community Center AccessEagan (Fiber Infrastructure)Total Total Internal Service Funds 4,024,048$ 468,135$ 26,704,660$ 9,020,353$ 34,214 14,825 2,831,599 4,918 9,304 1,177 97,827 24,471 14,427 - 14,427 - - - 41,781 - - - 12,617,912 - 359 - 48,064 - 395 10,000 11,494 8,346 4,082,747 494,137 42,367,764 9,058,088 - - 323,601 - - - 171,103 - 27,146 3,416 166,952 - 666,737 - 1,638,054 - - - 336,501 - 15,540,635 3,003,155 39,919,291 - - - 48,437,437 - - - 6,551,089 - - - 51,408,080 - - - 51,951,201 - - - 83,069,037 - - - 956,839 - - - 1,720,090 - 1,263,210 136,602 11,479,336 - - - 575,671 - 17,470,582 3,139,757 298,042,626 - (7,265,863) (940,596) (113,680,164) - 10,204,719 2,199,161 184,362,462 - 10,231,865 2,202,577 185,024,118 - 14,314,612 2,696,714 227,391,882 9,058,088 259,266 26,465 900,631 - - - 1,451 - 259,266 26,465 902,082 - 14,573,878$ 2,723,179$ 228,293,964$ 9,058,088$ 43 Statement of Net Position - Proprietary Funds December 31, 2017 Public Utilities Civic Arena Aquatic Facility Liabilities Current liabilities Salaries and benefits payable 30,252$ 9,080$ 1,450$ Accounts payable 1,054,282 22,570 4,983 Contracts payable 182,796 - 9,800 Accrued interest payable - - - Due to other governments 614,805 2,610 459 Unearned revenue 198,020 37,467 3,350 Other liabilities - - - Bonds payable - - - Compensated absences - - - Total current liabilities 2,080,155 71,727 20,042 Noncurrent liabilities Customer deposits 166,693 - - Other liabilities - - - Compensated absences - - - Advances from other funds - - - Bonds payable, net - - - Net pension liability 1,742,831 407,760 102,672 Total noncurrent liabilities 1,909,524 407,760 102,672 Total liabilities 3,989,679 479,487 122,714 Deferred Inflows of Resources Pensions 336,959 78,836 19,851 OPEB 21,238 1,757 1,118 Grants - 404 202 Total deferred inflow of resources 358,197 80,997 21,171 Net Position Net investment in capital assets 165,775,705 3,713,783 2,469,094 Unrestricted 32,128,972 118,439 1,738,669 Total net position 197,904,677 3,832,222 4,207,763 Total liabilities, deferred inflows of resources, and net position 202,252,553$ 4,392,706$ 4,351,648$ See notes to financial statements.44 City of Eagan Community Center AccessEagan (Fiber Infrastructure)Total Total Internal Service Funds 16,779$ 1,741$ 59,302$ -$ 23,057 66,496 1,171,388 14,234 - - 192,596 - 58,042 - 58,042 - 8,100 976 626,950 10,267 68,523 1,660 309,020 44,280 - - - 282,457 930,000 - 930,000 - - - - 2,177,628 1,104,501 70,873 3,347,298 2,528,866 - - 166,693 - - - - 104,726 - - - 2,269,333 - - - - 3,056,512 - 3,056,512 - 950,062 96,979 3,300,304 - 4,006,574 96,979 6,523,509 2,374,059 5,111,075 167,852 9,870,807 4,902,925 183,685 18,750 638,081 - 4,631 2,395 31,139 - 808 - 1,414 - 189,124 21,145 670,634 - 6,218,207 2,199,161 180,375,950 - 3,055,472 335,021 37,376,573 4,155,163 9,273,679 2,534,182 217,752,523 4,155,163 14,573,878$ 2,723,179$ 228,293,964$ 9,058,088$ 45 46 (THIS PAGE LEFT BLANK INTENTIONALLY) Reconciliation of the Statement of Net Position - Proprietary Funds - to the Government-Wide Statement of Net Position - Business-Type Activities December 31, 2017 Total fund net position - proprietary funds 217,752,523$ 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.20,173,959 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.547,900 Total net position - business-type activities 238,474,382$ See notes to financial statements. 47 City of Eagan Public Utilities Civic Arena Aquatic Facility Operating revenues Service charges 15,294,315$ -$ -$ Connection permits 21,537 - - Penalties 46,089 - - Sale of materials and meter charges 86,015 - - Facility and equipment rental - 779,877 10,455 Program and admission revenue - 235,661 913,782 Merchandise sales - 68,744 265,895 Advertising revenue - 22,066 - Other revenue - - - Total operating revenues 15,447,956 1,106,348 1,190,132 Operating expenses Personal services 2,877,054 604,502 694,319 Supplies, repairs and maintenance 825,681 73,095 94,286 Costs of merchandise sales - 37,970 132,957 Other services and charges 3,744,521 329,032 145,621 MCES disposal charge 5,203,044 - - Miscellaneous - - 90 Total operating expenses 12,650,300 1,044,599 1,067,273 Operating income (loss) before depreciation 2,797,656 61,749 122,859 Depreciation expense 4,842,079 463,418 362,261 Operating income (loss) (2,044,423) (401,669) (239,402) Nonoperating revenues (expenses) Investment income 242,024 1,805 11,484 Other interest earnings 55,386 - - Interest expense - (1,088) - Special assessments - - - Gain (loss) on sale of asset 19,120 - - Property taxes - - - Refunds and reimbursements 63,884 - - Connection charges 1,134,251 - - Intergovernmental revenues 5,075 956 441 Other revenues 1,090,402 1,409 345 Total nonoperating revenues (expenses)2,610,142 3,082 12,270 Income (loss) before capital contributions and transfers 565,719 (398,587) (227,132) Capital contributions 2,205,833 - - Transfers in - 2,388,811 - Transfers out (5,669,600) - - Change in net position (2,898,048) 1,990,224 (227,132) Net position Beginning of year 200,727,927 1,836,295 4,434,895 Change in accounting principle 74,798 5,703 - Beginning of year as restated 200,802,725 1,841,998 4,434,895 End of year 197,904,677$ 3,832,222$ 4,207,763$ See notes to financial statements.48 City of Eagan Statement of Revenues, Expenses, and Changes in Fund Net Position - Proprietary Funds Year Ended December 31, 2017 Community Center AccessEagan (Fiber Infrastructure)Total Internal Service Funds -$ -$ 15,294,315$ 10,461,975$ - - 21,537 - - - 46,089 - - - 86,015 - 395,968 1,040 1,187,340 - 934,150 - 2,083,593 - 72,396 - 407,035 - - - 22,066 - 113,507 85,174 198,681 - 1,516,021 86,214 19,346,671 10,461,975 1,302,428 129,524 5,607,827 9,267,867 66,897 979 1,060,938 - 39,628 - 210,555 - 359,643 62,542 4,641,359 773,120 - - 5,203,044 - - - 90 - 1,768,596 193,045 16,723,813 10,040,987 (252,575) (106,831) 2,622,858 420,988 535,828 120,906 6,324,492 - (788,403) (227,737) (3,701,634) 420,988 22,555 434 278,302 57,231 - - 55,386 - (111,870) - (112,958) - - - - 2 1,594 - 20,714 - 1,117,515 - 1,117,515 - - - 63,884 - - - 1,134,251 - 1,960 35 8,467 - 66,583 - 1,158,739 - 1,098,337 469 3,724,300 57,233 309,934 (227,268) 22,666 478,221 - 5,200 2,211,033 - 296,053 500,000 3,184,864 - - - (5,669,600) - 605,987 277,932 (251,037) 478,221 8,651,339 2,256,250 217,906,706 3,676,942 16,353 - 96,854 - 8,667,692 2,256,250 218,003,560 3,676,942 9,273,679$ 2,534,182$ 217,752,523$ 4,155,163$ 49 50 (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 Year Ended December 31, 2017 Change in net position - proprietary funds (251,037)$ 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.254,892 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.(83,715) Capital contributions from governmental activities.(1,350,693) Transfers in of capital assets from governmental activities.1,350,693 Change in net position - business-type activities (79,860)$ See notes to financial statements. 51 Public Utilities Civic Arena Aquatic Facility Cash Flows - Operating Activities Receipts from customers and users 15,251,767$ 1,111,112$ 1,190,264$ Receipts from internal services provided - - - Other nonoperating revenues 1,159,361 2,365 786 Payments to suppliers (9,373,462) (446,112) (372,743) Payments to employees (2,830,427) (583,481) (661,722) Payments to benefits on behalf of employees - - - Net cash flows - operating activities 4,207,239 83,884 156,585 Cash Flows - Noncapital Financing Activities Transfer from other funds - 2,388,811 - Transfer to other funds (5,669,600) - - Proceeds from (payments on) advances to other funds 5,030,385 (2,223,726) - Proceeds from connection charges 1,134,251 - - Net cash flows - noncapital financing activities 495,036 165,085 - Cash Flows - Capital and Related Financing Activities Acquisition and construction of capital assets (4,516,845) (134,901) - Principal paid on capital debt - - - Interest paid on capital debt - (1,088) - Interest received on special assessments 55,386 - - Property taxes received for debt service - - - Proceeds from disposal of capital assets 19,120 - - Net cash flows - capital and related financing activities (4,442,339) (135,989) - Cash Flows - Investing Activities Interest and dividends received 240,176 1,960 10,736 Net change in cash and cash equivalents 500,112 114,940 167,321 Cash and Cash Equivalents Beginning of year 19,367,032 382,073 1,680,999 End of year 19,867,144$ 497,013$ 1,848,320$ See notes to financial statements.52 Year Ended December 31, 2017 Statement of Cash Flows - Proprietary Funds City of Eagan Business-Type Activities - Enterprise Funds Community Center AccessEagan (Fiber Infrastructure)Total Total Internal Service Funds 1,499,525$ 72,713$ 19,125,381$ -$ - - - 10,458,003 68,543 35 1,231,090 2 (474,974) (44,811) (10,712,102) (719,801) (1,247,823) (124,609) (5,448,062) (2,211,314) - - - (6,702,155) (154,729) (96,672) 4,196,307 824,735 296,053 500,000 3,184,864 - - - (5,669,600) - - - 2,806,659 - - - 1,134,251 - 296,053 500,000 1,456,174 - (143,989) (96,648) (4,892,383) - (900,000) - (900,000) - (152,799) - (153,887) - - - 55,386 - 1,117,240 - 1,117,240 - 1,595 - 20,715 - (77,953) (96,648) (4,752,929) - 21,492 (352) 274,012 51,489 84,863 306,328 1,173,564 876,224 3,939,185 161,807 25,531,096 8,144,129 4,024,048$ 468,135$ 26,704,660$ 9,020,353$ 53 Business-Type Activities - Enterprise Funds Public Utilities Civic Arena Aquatic Facility Reconciliation of Operating Loss to Net Cash Flows - Operating Activities Operating income (loss) (2,044,423)$ (401,669)$ (239,402)$ Adjustments to reconcile operating loss to net cash flows - operating activities Depreciation expense 4,842,079 463,418 362,261 Pension items 54,522 21,194 33,165 Other nonoperating revenue 1,159,361 2,365 786 Accounts receivable (107,540) 46,736 - Intergovernmental receivables (102,148) (43,400) - Special assessments receivable 24,728 - - Prepaid items (989) - 1,080 Other assets - 1,088 - Customer deposits 18,252 - - Accounts payable 284,183 (7,236) (1,112) Contracts payable (81,289) - - Wages, salaries, and compensation payable 1,159 576 (92) Net OPEB asset/payable (9,054) (749) (476) Unearned revenue (29,481) 1,428 132 Intergovernmental payables 197,879 133 243 Other liabilities - - - Total adjustments 6,251,662 485,553 395,987 Net cash flows - operating activities 4,207,239$ 83,884$ 156,585$ Noncash Investing, Capital, and Financing Activities Contributions of capital assets from governmental funds 1,350,693$ -$ -$ Contributions of capital assets from from private projects 855,140 - - See notes to financial statements.54 Business-Type Activities - Enterprise Funds City of Eagan Statement of Cash Flows - Proprietary Funds Year Ended December 31, 2017 Business-Type Activities - Enterprise Funds Community Center AccessEagan (Fiber Infrastructure)Total Total Internal Service Funds (788,403)$ (227,737)$ (3,701,634)$ 420,988$ 535,828 120,906 6,324,492 - 56,955 5,857 171,693 - 68,543 35 1,231,090 2 (5,777) (13,500) (80,081) 1,748 5,038 - (140,510) - - - 24,728 - (395) 383 79 8,997 - - 1,088 - - - 18,252 - (7,731) 18,686 286,790 9,741 - - (81,289) - (376) 79 1,346 358,368 (1,974) (1,021) (13,274) - (15,757) (1) (43,679) (5,720) (680) (359) 197,216 (6,684) - - - 37,295 633,674 131,065 7,897,941 403,747 (154,729)$ (96,672)$ 4,196,307$ 824,735$ -$ -$ 1,350,693$ -$ - 5,200 860,340 - 55 City of Eagan Statement of Fiduciary Net Position December 31, 2017 OPEB Trust Fund Dakota County Drug Task Force Agency Fund Assets Cash and investments -$ 287,136$ Minnesota State Board of Investments internal equity pool 16,377,806 - Restricted cash - 256,722 Other receivables - 28,969 Accrued interest receivable - 1,149 Due from other governments - 143,313 Other assets - 5,246 Total assets 16,377,806$ 722,535$ Liabilities Accounts payable $ - $ 622,067 Due to other governments - 100,468 Total liabilities - 722,535 Net Position Held in trust for OPEB 16,377,806$ -$ OPEB Trust Fund Additions Investment income Net appreciation in fair value of investments 3,013,792$ Less investment activity expense (1,369) Net investment earnings 3,012,423 Deductions Withdrawals by participants 410,114 Change in net position 2,602,309 Net Position Beginning of year 13,775,497 End of year 16,377,806$ See notes to financial statements.56 Statement of Changes in Fiduciary Net Position Year Ended December 31, 2017 City of Eagan Notes to Financial Statements 57 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 economic 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 and the City has operational responsibility over the EDA. The activity of the Eagan EDA is shown in the Tax Increment Financing (TIF) Capital Projects Funds in the City's financial statements. Separate financial statements are not issued for the Eagan EDA. City of Eagan Notes to Financial Statements 58 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) 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 2017. 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 2017, the City expended $712,727 to LOGIS for services provided. This amount is recorded as expenditures of the General Fund. Dakota Communications Center 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. B. Government-Wide 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 nonfiduciary 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. City of Eagan Notes to Financial Statements 59 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) 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 OPEB Trust Fund, Dakota County Drug Task Force and Dakota County Drug Task Force Equipment Agency Funds are presented in the fiduciary fund financial statements. 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 when payment is due. 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. City of Eagan Notes to Financial Statements 60 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) 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. Combined Utility Trunk – Capital Projects Fund – This fund accounts for costs associated with maintenance, renewal, and replacement of the City's water, sewer, and storm 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). 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. Dental Self-Insurance Fund – This fund accounts for the City's dental self-insurance activity. City of Eagan Notes to Financial Statements 61 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Description of Funds (Continued)) : 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. D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position or Equity 1. Deposits and Investments City Funds Cash and investments include balances from all funds that are combined and invested to the extent available in various securities as authorized by state law. Earnings from the pooled investments are allocated to the individual funds based on the average of month-end cash and investment balances. The City's cash and cash equivalents are 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. City of Eagan Notes to Financial Statements 62 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position or Equity (Continued) 1. Deposits and Investments (Continued) City Funds (Continued) 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, 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. Certain investments for the City are reported at fair value as disclosed in Note 3. The City categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The Hierarchy is based on the valuation inputs used to measure the fair value of the asset. Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs. OPEB Trust Fund These funds represent investments administered by the City's OPEB Trust Fund investment managers. As of December 31, 2017, 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. In accordance with GASB Statement No. 79, the Minnesota Municipal Investment Pool securities are valued at amortized cost, which approximates fair value. There are no restrictions or limitations on withdrawals from the 4M Liquid Asset Fund. Investments in the 4M Plus must be deposited for a minimum of 14 calendar days. Withdrawals prior to the 14-day restriction period will be subject to a penalty equal to seven days interest on the amount withdrawn. Seven days' notice of redemption is required for withdrawals of investments in the 4M Term Series withdrawn prior to the maturity date of that series. A penalty could be assessed as necessary to recoup the Series for any charges, losses, and other costs attributable to the early redemption. 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." City of Eagan Notes to Financial Statements 63 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position or Equity (Continued) 2. Receivables and Payables (Continued) 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. 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 one year. Such assets are recorded at historical cost. Donated capital assets are recorded at acquisition 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. City of Eagan Notes to Financial Statements 64 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position or Equity (Continued) 4. Capital Assets (Continued) Property, plant, and equipment of the City are depreciated using the straight-line method over the estimated useful lives as listed. Assets Years Utility distribution systems 80 Streets 20 Infrastructure 20 Buildings 40 Sidewalks 20 Land improvements 10-40 Building improvements 10-25 Machinery and equipment 5-15 Fire Hydrant 25 Mobile equipment 5-20 Temporary easements 2-4 Street lights 35 Purchased software 2-5 Tower 60 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 has two items that qualify for reporting in this category. 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. The City presents deferred outflows of resources on the Statement(s) of Net Position for deferred outflows of resources related to pensions and OPEB for various estimate differences that will be amortized and recognized over future years. City of Eagan Notes to Financial Statements 65 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position or Equity (Continued) 5. Deferred Outflows/Inflows of Resources (Continued) 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 has two items that qualify for reporting in this category. 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. The City presents deferred inflows of resources on the Statement(s) of Net Position for deferred inflows of resources related to pensions and OPEB for various estimate differences that will be amortized and recognized over future years. 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. City of Eagan Notes to Financial Statements 66 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position or Equity (Continued) 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. 8. Pensions For purposes of measuring the net pension liability, deferred outflows/inflows of resources, and pension expense, information about the fiduciary net position of the Public Employees Retirement Association (PERA) and the relief association and additions to/deductions from PERA's and the relief association's fiduciary net position have been determined on the same basis as they are reported by PERA and the relief association except that PERA's fiscal year end is June 30. For this purpose, plan contributions are recognized as of employer payroll paid dates and benefit payments and refunds are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value. 9. Postemployment Benefits Other Than Pensions (OPEB) For purposes of measuring the net OPEB liability, deferred outflows of resources and deferred inflows of resources related to OPEB, and OPEB expense, information about the fiduciary net position of the City and additions to/deductions from the City's fiduciary net position have been determined on the same basis as they are reported by the City. For this purpose, the City recognizes benefit payments when due and payable in accordance with the benefit terms. Investments are reported at fair value, except for money market investments and participating interest-earning investment contracts that have a maturity at the time of purchase of one year or less, which are reported at cost. City of Eagan Notes to Financial Statements 67 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position or Equity (Continued) 10. 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. x Nonspendable Fund Balance – These are amounts that cannot be spent because they are not in spendable form. x 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. x 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. x 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. x 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. a. 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. City of Eagan Notes to Financial Statements 68 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position or Equity (Continued) 11. Net Position Net position represents the difference between assets and deferred outflows of resources; and liabilities and deferred inflows of resources 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 $74,250 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 position is reported as restricted in the government-wide financial statement when there are limitations on use through external restrictions imposed by creditors, grantors, or laws or regulations of other governments. E. 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. F. 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 Fund and Data Bank Abatement Fund. 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. 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. City of Eagan Notes to Financial Statements 69 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) F. Budgetary Information (Continued) 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, Drug Task Force Grant Special Revenue Fund and Data Bank Abatement Special Revenue Funds. Formal budgetary integration is not employed for Debt Service Funds because effective budgetary control is alternatively achieved through general obligation (G.O.) 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. Departments in the General Fund whose expenditures exceeded appropriations are as follows: Administration, Human Resources, Finance, City Clerk, Planning and Code Enforcement, and Communications. 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. NOTE 2 – STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY A. Deficit Fund Equity Special Revenue Fund Cedar Grove Parking Garage 83,747$ Capital Projects Funds Cedar Grove Highway 13 Tax Increment 25,208,374 Revolving Improvement Construction 7,364,851 Meadowlark Ridge Housing Improvement District 278,221 Police and City Hall Remodel 510,862 Fire Station 1 669,049 Coachman Oaks Housing 480 Deficit balances in the Tax Increment Funds will be eliminated through future tax increment collections. Capital project fund deficits will be eliminated through future revenues. City of Eagan Notes to Financial Statements 70 NOTE 3 – DEPOSITS AND INVESTMENTS Cash balances of the City's funds are combined (pooled) and invested to the extent available in various investments authorized by Minnesota Statutes. Each fund's portion of this pool (or pools) is displayed in the financial statements as "cash and cash equivalents" or "investments". For purposes of identifying risk of investing public funds, the balances and related restrictions are summarized as follows. A. Deposits 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 fair value of pledged collateral must equal 110% of the deposits not covered by insurance or bonds. As of December 31, 2017, the city was not exposed to custodial credit risk because deposits were fully collateralized. The City had deposits of $13,363,133 as of December 31, 2017. The City's book balance for cash as of December 31, 2016, was $13,085,641. B. Investments As of December 31, 2017, the City's governmental funds had the following investments and maturities: Fair Less than Investment Type Value One Year 1-5 Years 6-10 Years U.S. Agencies 68,217,710$ 34,409,890$ 33,807,820$ -$ Certificates of Deposit 14,763,239 1,733,293 13,029,946 - Money Market 747 747 - - US Treasury SLG Time Deposits 2,263,003 2,263,003 - - Total 85,244,699$ Investment Maturities 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. 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. The City's investments consist of U.S. Securities rated AA+ by Standard & Poor's or higher. Other investments are not rated. City of Eagan Notes to Financial Statements 71 NOTE 3 – DEPOSITS AND INVESTMENTS B. Investments (Continued) 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. The City's investments follow its investment policy in terms of concentration of credit risk. The following investments are over 5% of total investments. The City has the following recurring fair value measurements as of December 31, 2017: x $2,263,003 of investments are valued using quoted market prices (Level 1 inputs) x $82,980,949 of investments are valued using a matrix pricing model (Level 2 inputs) OPEB Trust Fund As of December 31, 2017, the City's OPEB Trust Fund had the following investments and maturities. Fair Less than Investment Type Value One Year 1-5 Years 6-10 Years MN State Board of Investment 16,377,806$ N/A N/A N/A Investment Maturities The Trust Policy states that with respect to assets of an OPEB trust, investments are limited to investments authorized under Minnesota Statutes Chapter 188A or Sec. 356A.06, Subd. 7, including shares of MN Trust, or as further prescribed by the GASB Statement No. 45 Investment Policy. Credit Risk: The OPEB Trust's investments are not rated. Concentration of Credit Risk: The MN SBI investments are not subject to concentration of credit risk. Investment Class Federal Home Loan Bank 24.5 % Federal Home Loan Mortgage Corporation 11.7 Federal National Mortgage Association 19.9 Federal Farm Credit Bank 16.9 Total Investments Percentage of City of Eagan Notes to Financial Statements 72 NOTE 3 – DEPOSITS AND INVESTMENTS (CONTINUED) OPEB Trust Fund (Continued) The following is a summary of total deposits and investments: City Governmental Funds Deposits (Note 3.A.) 13,085,641$ Petty cash 15,095 Investments (Note 3.B.) 85,244,699 OPEB Trust Fund Investments (Note 3.B.) 16,377,806 Total deposits and investments 114,723,241$ Deposits and investments are presented in the December 31, 2017, basic financial statements as follows: Statement of Net Position Cash and investments 95,538,574$ Cash with fiscal agent 2,263,003 Statement of Fiduciary Net Position OPEB Trust Fund Cash and investments 16,377,806 Dakota County Drug Task Force Agency Funds Cash and investments 287,136 Restricted cash 256,722 Total deposits and investments 114,723,241$ City of Eagan Notes to Financial Statements 73 NOTE 4 – CAPITAL ASSETS Capital asset activity for the year ended December 31, 2017, was as follows: Beginning Ending Balance Increases Decreases Balance Governmental activities Capital assets not being depreciated Land 30,046,158$ 70,727$ -$ 30,116,885$ 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 11,653,532 7,836,260 12,750,697 6,739,095 Total capital assets not being depreciated 84,533,344 7,906,987 12,750,697 79,689,634 Capital assets being depreciated Buildings 44,683,382 9,127,350 1,844,320 51,966,412 Infrastructure and temporary easements 118,735,945 2,130,813 - 120,866,758 Improvements other than buildings 20,508,055 3,679,234 - 24,187,289 Machinery and equipment 24,081,778 2,735,731 1,756,695 25,060,814 Total capital assets being depreciated 208,009,160 17,673,128 3,601,015 222,081,273 Less accumulated depreciation for Buildings 13,459,089 1,306,573 1,316,431 13,449,231 Infrastructure and temporary easements 53,267,941 4,031,988 - 57,299,929 Improvements other than buildings 9,899,969 818,258 - 10,718,227 Machinery and equipment 16,743,266 1,908,462 940,541 17,711,187 Total accumulated depreciation 93,370,265 8,065,281 2,256,972 99,178,574 Total capital assets being depreciated, net 114,638,895 9,607,847 1,344,043 122,902,699 Governmental activities capital assets, net 199,172,239$ 17,514,834$ 14,094,740$ 202,592,333$ City of Eagan Notes to Financial Statements 74 NOTE 4 – CAPITAL ASSETS (CONTINUED) Beginning Ending Balance Increases Decreases Balance Business-type activities Capital assets not being depreciated Land 1,638,054$ -$ -$ 1,638,054$ Permanent easements 336,501 - - 336,501 Construction in progress 303,158 529,939 257,426 575,671 Total capital assets not being depreciated 2,277,713 529,939 257,426 2,550,226 Capital assets being Depreciated Buildings and improvements 36,948,115 2,971,176 - 39,919,291 Infrastructure and temporary easements 241,541,135 2,552,638 - 244,093,773 Machinery and equipment 10,339,625 1,307,089 167,378 11,479,336 Total capital assets being depreciated 288,828,875 6,830,903 167,378 295,492,400 Less accumulated depreciation for Buildings and improvements 17,222,240 1,447,986 - 18,670,226 Infrastructure and temporary easements 84,763,922 3,920,793 - 88,684,715 Machinery and equipment 5,536,888 955,713 167,378 6,325,223 Total accumulated depreciation 107,523,050 6,324,492 167,378 113,680,164 Total capital assets being depreciated, net 181,305,825 506,411 - 181,812,236 Business-type activities capital assets, net 183,583,538$ 1,036,350$ 257,426$ 184,362,462$ City of Eagan Notes to Financial Statements 75 NOTE 4 – CAPITAL ASSETS (CONTINUED) Depreciation expense was charged to functions/programs of the City as follows: General government 508,909$ Public safety 1,338,124 Public works 5,238,823 Parks and recreation 979,425 Total depreciation expense - governmental activities 8,065,281$ Business-type activities Public utilities 4,842,079$ Civic arena 463,418 Aquatic facility 362,261 Community center 535,828 Fiber infrastructure 120,906 Total depreciation expense - business-type activities 6,324,492$ 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 in the debt service funds at December 31, 2017, was $6,753. Special assessment bonds with governmental commitment currently outstanding are as listed below. Authorized Issue Interest and Final Balance at Due Within Date Rate Issued Maturity Year-End One Year G.O. Improvement Bonds, Series 2005A 12/01/05 3.25%-4.00% 5,155,000$ 02/01/20 495,000$ 175,000$ City of Eagan Notes to Financial Statements 76 NOTE 5 – LONG-TERM DEBT (CONTINUED) A. Governmental Activities (Continued) 1. G.O. Special Assessment Bonds (Continued) Annual debt service requirements to maturity for special assessment bonds are as follows: Years Ending December 31, Principal Interest Total 2018 175,000$ 15,721$ 190,721$ 2019 165,000 9,220 174,220 2020 155,000 3,022 158,022 Total 495,000$ 27,963$ 522,963$ Governmental Activities 2. G.O. State Aid Bonds 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: Authorized Balance Issue Interest and Final at Due Within Date Rates Issued Maturity Year-End One Year G.O. State-Aid Street Bonds - Series 2008A 08/01/08 3.50 - 4.375% 4,105,000$ 04/01/18 2,450,000$ 2,450,000$ G.O. State-Aid Street Bonds - Series 2017A 03/16/17 2.00 - 2.75% 2,280,000 04/01/29 2,280,000 - Total 4,730,000$ 2,450,000$ In March 2017, the City issued $2,280,000 G.O. State-Aid Street Refunding Bonds, Series 2017A for the crossover refunding of G.O. State-Aid Street Bonds Series 2008A. The refunding was done to take advantage of lower interest rates. The refunding resulted in a decrease in future debt service payments of $201,948. The net present value cash flow savings from the transaction was $181,038. The call date for the 2008A Bond is April 1, 2018. City of Eagan Notes to Financial Statements 77 NOTE 5 – LONG-TERM DEBT (CONTINUED) A. Governmental Activities (Continued) 2. G.O. State Aid Bonds (Continued) Annual debt service requirements to maturity for G.O. State Aid Street Bonds are as follows: Years Ending December 31, Principal Interest Total 2018 2,450,000$ 105,697$ 2,555,697$ 2019 225,000 52,313 277,313 2020 225,000 47,813 272,813 2021 220,000 43,088 263,088 2022 215,000 38,194 253,194 2023-2027 1,020,000 116,244 1,136,244 2028-2029 375,000 10,244 385,244 Total 4,730,000$ 413,593$ 5,143,593$ Governmental Activities 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: Authorized Balance Issue Interest and Final at Due Within Date Rates Issued Maturity Year-End One Year G.O. Certificates of Indebtedness - Series 2009A 09/01/09 1.90 - 4.00% 525,000$ 02/01/19 140,000$ 70,000$ G.O. Certificates of Indebtedness - Series 2010A 12/15/10 2.20 - 3.97% 415,000 02/01/20 150,000 50,000 G.O. Certificates of Indebtedness - Series 2012B 05/15/12 .65 - 1.75% 575,000 06/01/21 265,000 65,000 Total certificates of indebtedness 555,000$ 185,000$ City of Eagan Notes to Financial Statements 78 NOTE 5 – LONG-TERM DEBT (CONTINUED) 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: Years Ending December 31, Principal Interest Total 2018 185,000$ 12,918$ 197,918$ 2019 185,000 7,228 192,228 2020 115,000 2,786 117,786 2021 70,000 613 70,613 Total 555,000$ 23,545$ 578,545$ Governmental Activities 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: Authorized Balance Issue Interest and Final at Due Within Date Rates Issued Maturity Year-End One Year Taxable G.O. Housing Improvements Bonds - Series 2012A 05/15/12 1.00 - 3.45% 1,660,000$ 02/01/28 1,265,000$ 100,000$ Annual debt service requirements to maturity for G.O. Housing Improvement Bonds are as follows: Years Ending December 31, Principal Interest Total 2018 100,000$ 34,200$ 134,200$ 2019 105,000 32,454 137,454 2020 105,000 30,380 135,380 2021 105,000 28,044 133,044 2022 110,000 25,408 135,408 2023-2027 605,000 74,339 679,339 2028 135,000 2,329 137,329 Total 1,265,000$ 227,154$ 1,492,154$ Governmental Activities City of Eagan Notes to Financial Statements 79 NOTE 5 – LONG-TERM DEBT (CONTINUED) 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: Authorized Balance Issue Interest and Final at Due Within Date Rates Issued Maturity Year-End One Year Taxable G.O. Tax Increment Bonds - Series 2013A 06/01/13 2.00 - 3.40% 12,390,000$ 02/01/30 11,490,000$ 765,000$ Annual debt service requirements to maturity for G.O. Tax Increment Bonds are as follows: Years Ending December 31, Principal Interest Total 2018 765,000$ 300,233$ 1,065,233$ 2019 780,000 284,783 1,064,783 2020 800,000 268,983 1,068,983 2021 815,000 252,833 1,067,833 2022 830,000 235,345 1,065,345 2023-2027 4,480,000 835,816 5,315,816 2028-2030 3,020,000 153,748 3,173,748 Total 11,490,000$ 2,331,741$ 13,821,741$ Governmental Activities 6. G.O. Capital Improvement Plan Bonds The City issued G.O. Capital Improvement Plan Bonds to provide funding for the new fire station and CSM Phase 1. G.O. Capital Improvement Plan Bonds currently outstanding are listed below: Authorized Balance Issue Interest and Final at Due Within Date Rates Issued Maturity Year-End One Year G.O. Capital Improvement Plan Bonds - Series 2016A 04/28/16 2.00 - 3.00% 8,130,000$ 02/01/37 8,130,000$ 310,000$ City of Eagan Notes to Financial Statements 80 NOTE 5 – LONG-TERM DEBT (CONTINUED) A. Governmental Activities (Continued) 6. G.O. Capital Improvement Plan Bonds (Continued) Annual debt service requirements to maturity for G.O. Capital Improvement Plan Bonds are as follows: Years Ending December 31, Principal Interest Total 2018 310,000$ 194,773$ 504,773$ 2019 305,000 185,548 490,548 2020 315,000 176,248 491,248 2021 305,000 166,948 471,948 2022 355,000 157,048 512,048 2023-2027 1,950,000 623,413 2,573,413 2028-2032 2,175,000 399,460 2,574,460 2033-2037 2,415,000 151,635 2,566,635 Total 8,130,000$ 2,055,073$ 10,185,073$ Governmental Activities B. Business-Type Activities 1. G.O. Bonds 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: Authorized Balance Issue Interest and Final at Due Within Date Rates Issued Maturity Year-End One Year G.O. Facilities Refunding Bonds - Series 2009B 12/15/09 2.00 - 4.00% 8,195,000$ 02/01/21 3,895,000$ 930,000$ City of Eagan Notes to Financial Statements 81 NOTE 5 – LONG-TERM DEBT (CONTINUED) B. Business-Type Activities (Continued) 1. G.O. Bonds (Continued) Annual debt service requirements to maturity for G.O. bonds are as follows: Years Ending December 31, Principal Interest Total 2018 930,000$ 125,350$ 1,055,350$ 2019 960,000 95,800 1,055,800 2020 980,000 60,600 1,040,600 2021 1,025,000 20,500 1,045,500 Total 3,895,000$ 302,250$ 4,197,250$ Business-Type Activities B. Changes in Long Term Debt Long-term debt activity for the year ended December 31, 2017, was as follows: Beginning Ending Balance Additions Reductions Balance Governmental Activities Bonds payable Special Assessment Bonds 670,000$ -$ 175,000$ 495,000$ G.O. State-Aid Street Bonds 2,655,000 2,280,000 205,000 4,730,000 G.O. Certificates of Indebtedness 730,000 - 175,000 555,000 G.O. Taxable Housing Impr. Bonds 1,365,000 - 100,000 1,265,000 G.O. Taxable Tax Increment Bonds 12,240,000 - 750,000 11,490,000 G.O. Capital Improvement Plan Bonds 8,130,000 - - 8,130,000 Bond premiums/discounts - 492,097 28,537 463,560 Compensated absences 4,088,527 2,618,246 2,259,812 4,446,961 Total governmental activities Long-term liabilities 29,878,527$ 5,390,343$ 3,693,349$ 31,575,521$ Business-Type Activities Bonds payable G.O. bonds 4,795,000$ -$ 900,000$ 3,895,000 Net premium/discount 121,192 - 29,680 91,512 Total business-type activities Long-term liabilities 4,916,192$ -$ 929,680$ 3,986,512$ The current portion of compensated absences payable is $2,177,628. The Benefit Accrual Fund typically liquidates the liability related to compensated absences. In addition to the proprietary funds, the net pension liability will be liquidated by the General Fund and EaganTV Fund. City of Eagan Notes to Financial Statements 82 NOTE 6 – CONDUIT DEBT OBLIGATIONS Conduit debt obligations are certain limited obligation revenue bonds or similar debt instruments issued for the express purpose of providing capital financing for a specific third party. The City has issued various revenue bonds to provide funding to private-sector entities for projects deemed to be in the public interest. Although these bonds bear the name of the City, the City has no obligation for such debt beyond the resources provided by related leases or loans. Accordingly, the bonds are not reported as liabilities in the financial statements of the City. As of December 31, 2017, the following conduit debt was outstanding: Original Date of Amount Balance Project Issue of Issue Retired Outstanding Multifamily Housing Revenue Bonds Aspenwoods of Eagan - Reissuance 01/15/03 5,280,000$ 5,280,000$ -$ NOTE 7 – FUND BALANCE DETAIL Fund equity balances are classified as follows to reflect the limitations and restrictions of the respective funds. Cedar Grove Revolving Other Combined Highway 13 Improvement Governmental General Utility Trunk Major Street Tax Increment Construction Funds Total Nonspendable Prepaid items 3,976$ -$ -$ -$ -$ -$ 3,976$ Inventory 81,380 - - - - - 81,380 Total nonspendable 85,356 - - - - - 85,356 Restricted Debt service - - - - - 5,018,476 5,018,476 Tax increment financing - - - 2,104,926 - 279,078 2,384,004 Police forfeitures - - - - - 5,656 5,656 Eagan TV - - - - - 1,393,170 1,393,170 Revolving loan - - - - - 259,089 259,089 DWI forfeiture - - - - - 18,225 18,225 Park dedication - - - - - 5,121,639 5,121,639 Total restricted - - - 2,104,926 - 12,095,333 14,200,259 Committed Housing - - - - - 406,084 406,084 Cable TV - - - - - 1,741,180 1,741,180 Data Bank abatement - - - - - 19,119 19,119 Total committed - - - - - 2,166,383 2,166,383 Assigned Capital projects and equipment - 20,173,959 17,291,296 - - 6,207,956 43,673,211 Unassigned 20,218,986 - - (27,313,300) (7,364,851) (1,542,359) (16,001,524) Total 20,304,342$ 20,173,959$ 17,291,296$ (25,208,374)$ (7,364,851)$ 18,927,313$ 44,123,685$ City of Eagan Notes to Financial Statements 83 NOTE 7 – FUND BALANCE DETAIL (CONTINUED) 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 Purpose Amount Public Utilities Water renewal and replacement 2,805,165$ Public Utilities Water supply and storage 8,018,460 Public Utilities Storm drain expansion and modifications 3,567,449 Public Utilities Storm drain renewal and replacement 3,827,857 Public Utilities Water quality 2,081,423 Civic Arena Capital replacement 532,372 Aquatic Facility Capital replacement 1,741,155 Community Center Capital replacement 1,401,943 Total 23,975,824$ NOTE 8 – INTERFUND ASSETS/LIABILITIES The composition of interfund balances as of December 31, 2017, was as follows: Receivable Fund Payable Fund Amount Major Street Revolving Improvement Construction 5,181,309$ Major Street Other Governmental Funds 300,476 Other Governmental Funds Other Governmental Funds 1,028,669 Public Utilities Cedar Grove Hwy 13 Tax Increment 12,333,590 Public Utilities Other Governmental Funds 284,322 Total 19,128,366$ Advances to/from other funds Receivable Fund Payable Fund Amount Combined Utility Trunk Cedar Grove Hwy 13 Tax Increment 15,000,000$ The due from/due to other funds balances represent borrowing to resolve deficit cash balances. Advances to/from other funds represent funding for capital activity. City of Eagan Notes to Financial Statements 84 NOTE 9 – TRANSFERS Transfers during the year ended December 31, 2017, were as follows: Transfer Out Transfer In Purpose Amount Other Governmental Funds General Fund Operations funding 667,969$ Public Utilities General Fund Operations funding 1,296,800 General Fund Other Governmental Funds Funding capital projects, closing fund 1,526,778 Other Governmental Funds Cedar Grove Hwy 13 Tax Increment Operations funding 54,022 Major Street Revolving Improvement Construction Funding capital projects 749,705 Public Utilities Revolving Improvement Construction Funding capital projects 100,693 Other Governmental Funds Other Governmental Funds Operations funding 403,765 Other Governmental Funds Civic Arena Funding capital projects 165,085 Public Utilities Other Governmental Funds Operations funding, funding capital projects 1,252,328 Public Utilities Civic Arena Interfund Loan Payoff 2,223,726 Public Utilities Community Center Operations funding 296,053 Public Utilities AccessEagan Operations funding 500,000 Total 9,236,924$ NOTE 10 – 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 $490,000 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 $2,890,147 for catastrophic losses. The total claims liability reported in the Fund at December 31, 2017, is $222,300, of which $104,726 is considered long-term and includes amounts for known claims and for estimated incurred but not reported claims. These estimates are determined based on the probability that a loss has occurred and the amount of the loss can be reasonably estimated. City of Eagan Notes to Financial Statements 85 NOTE 10 – RISK MANAGEMENT (CONTINUED) Changes in the Fund's claims liability amounts, including long-term amounts, for the past two years were as follows: Balance, Claims Balance, Beginning Expense and Claims End of Year Estimates Payments of Year 2015 162,254$ 190,291$ (141,845)$ 210,700$ 2016 210,700 102,285 (125,185) 187,800 2017 187,800 300,252 (265,752) 222,300 The City also has an Internal Service Fund titled "Risk Management" which services other funds' 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. NOTE 11 –PENSION PLANS Public Employees' Retirement Association The city participates in various pension plans, total pension expense for the year ended December 31, 2016 was $4,416,875. The components of pension expense are noted in the following plan summaries. A. Plan Description The City participates in the following cost-sharing multiple-employer defined benefit pension plans administered by PERA. PERA's defined benefit pension plans are established and administered in accordance with Minnesota Statutes, Chapters 353 and 356. PERA's defined benefit pension plans are tax qualified plans under Section 401(a) of the Internal Revenue Code. General Employees Retirement Plan (General Employees Plan (accounted for in the General Employees Fund)) All full-time and certain part-time employees of the City are covered by the General Employees Plan. General Employees Plan members belong to the Coordinated Plan. Coordinated Plan members are covered by Social Security. Public Employees Police and Fire Plan (Police and Fire Plan (accounted for in the Police and Fire Fund)) The Police and Fire Plan, originally established for police officers and firefighters not covered by a local relief association, now covers all police officers and firefighters hired since 1980. Effective July 1, 1999, the Police and Fire Plan also covers police officers and firefighters belonging to a local relief association that elected to merge with and transfer assets and administration to PERA. City of Eagan Notes to Financial Statements 86 NOTE 11 –PENSION PLANS (CONTINUED) B. Benefits Provided PERA provides retirement, disability, and death benefits. Benefit provisions are established by state statute and can only be modified by the state legislature. Benefit increases are provided to benefit recipients each January. Increases are related to the funding ratio of the plan. Members in plans that are at least 90% funded for two consecutive years are given 2.5% increases. Members in plans that have not exceeded 90% funded, or have fallen below 80%, are given 1% increases. The benefit provisions stated in the following paragraphs of this section are current provisions and apply to active plan participants. Vested, terminated employees who are entitled to benefits but are not receiving them yet are bound by the provisions in effect at the time they last terminated their public service. General Employees Plan Benefits General Employees Plan 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 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 Coordinated Plan member is 1.2% of average salary for each of the first ten years and 1.7% for each remaining year. Under Method 2, the annuity accrual rate is 1.7% for Coordinated Plan members for each year of service. For members hired prior to July 1, 1989, a full annuity is available when age plus years of service equal 90 and normal retirement age is 65. For members hired on or after July 1, 1989, normal retirement age is the age for unreduced Social Security benefits capped at 66. Police and Fire Plan Benefits Benefits for the Police and Fire Plan members first hired after June 30, 2010, but before July 1, 2014, vest on a prorated basis from 50% after five years up to 100% after ten years of credited service. Benefits for Police and Fire Plan members first hired after June 30, 2014, vest on a prorated basis from 50% after ten years up to 100% after twenty years of credited service. The annuity accrual rate is 3% of average salary for each year of service. For Police and Fire Plan who were first hired prior to July 1, 1989, a full annuity is available when age plus years of service equal at least 90. City of Eagan Notes to Financial Statements 87 NOTE 11 –PENSION PLANS (CONTINUED) Public Employees' Retirement Association (Continued) C. Contributions Minnesota Statutes Chapter 353 sets the rates for employer and employee contributions. Contribution rates can only be modified by the state legislature. General Employees Plan Contributions Coordinated Plan members were required to contribute 6.50% of their annual covered salary in calendar year 2017. The City was required to contribute 7.50% for Coordinated Plan members in calendar year 2017. The City's contributions to the General Employees Fund for the year ended December 31, 2017, were $978,383. The City's contributions were equal to the required contributions as set by state statute. Police and Fire Plan Contributions Plan members were required to contribute 10.8% of their annual covered salary in calendar year 2017. The City was required to contribute 16.20% of pay for PEPFF members in calendar year 2017. The City's contributions to the Police and Fire Fund for the year ended December 31, 2017, were $1,295,763. The City's contributions were equal to the required contributions as set by state statute. D. Pension Costs General Employees Plan Pension Costs At December 31, 2017, the City reported a liability of $13,150,904 its proportionate share of the General Employees Plan's net pension liability. The City's net pension liability reflected a reduction due to the State of Minnesota's contribution of $6 million to the fund in 2017. The State of Minnesota is considered a non employer contributing entity and the State's contribution meets the definition of a special funding situation. The State of Minnesota's proportionate share of the net pension liability associated with the City totaled $165,387. The net pension liability was measured as of June 30, 2017, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of that date. The City's proportion of the net pension liability was based on the City's contributions received by PERA during the measurement period for employer payroll paid dates from July 1, 2016, through June 30, 2017, relative to the total employer contributions received from all of PERA's participating employers. At June 30, 2017, the City's proportion share was 0.2060%, which was an increase of 0.0096% from its proportion measured as of June 30, 2016. For the year ended December 31, 2017, the City recognized pension expense of $1,749,889 for its proportionate share of General Employees Plan's pension expense. Included in the amount, the City recognized $4,777 as pension expense (and grant revenue) for its proportionate share of the State of Minnesota's contribution of $6 million to the General Employees Fund. City of Eagan Notes to Financial Statements 88 NOTE 11 –PENSION PLANS (CONTINUED) Public Employees' Retirement Association (Continued) D. Pension Costs (Continued) General Employees Plan Pension Costs (Continued) At December 31, 2017, the City reported its proportionate share of the General Employees Plan's deferred outflows of resources and deferred inflows of resources, related to pensions from the following sources: Differences between expected and actual economic experience 433,414$ 812,612$ Changes in actuarial assumptions 2,081,584 1,318,380 Difference between projected and actual investment earnings - 6,154 Changes in proportion 584,604 405,450 Contributions paid to PERA subsequent to the measurement date 489,191 - 3,588,793$ 2,542,596$ Deferred Outflows of Resources Deferred Inflows of Resources $489,191 reported as deferred outflows of resources related to pensions resulting from City contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended December 31, 2018. Other amounts reported as deferred outflows and deferred inflows of resources related to pensions will be recognized in pension expense as follows: Year Ending Pension Expense December 31, Amount 2018 396,923$ 2019 800,647 2020 (82,335) 2021 (558,229) Total 557,006$ City of Eagan Notes to Financial Statements 89 NOTE 11 –PENSION PLANS (CONTINUED) Public Employees' Retirement Association (Continued) D. Pension Costs (Continued) Police and Fire Plan Pension Costs At December 31, 2017, the City reported a liability of $10,903,297 for its proportionate share of the Police and Fire Fund's net pension liability. The net pension liability was measured as of June 30, 2017, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of that date. The City's proportion of the net pension liability was based on the City's contributions received by PERA during the measurement period for employer payroll paid dates from July 1, 2016, through June 30, 2017, relative to the total employer contributions received from all of PERA's participating employers. At June 30, 2017, the City's proportion was 0.8130% which was an increase of 0.0420% from its proportion measured as of June 30, 2017. The City also recognized $73,170 for the year ended December 31, 2017, revenue and an offsetting reduction of the net pension liability for its proportionate share of the State of Minnesota's on-behalf contributions to the Police and Fire Fund. Legislation passed in 2013 required the State of Minnesota to begin contributing $9 million to the Police and Fire Fund each year, starting in fiscal year 2014. For the year ended December 31, 2017, the City recognized pension expense of $2,664,985 for its proportionate share of the Police and Fire Fund's pension expense. At December 31, 2017, the City reported its proportionate share of the Police and Fire Fund's deferred outflows of resources and deferred inflows of resources related to pensions from the sources below. Differences between expected and actual economic experience 252,656$ 2,807,161$ Changes in actuarial assumptions 13,622,800 15,583,861 Difference between projected and actual investment earnings - 15,181 Changes in proportion 1,609,819 166,648 Contributions paid to PERA subsequent to the measurement date 647,882 - Total 16,133,157$ 18,572,851$ Deferred Outflows of Resources Deferred Inflows of Resources City of Eagan Notes to Financial Statements 90 NOTE 11 –PENSION PLANS (CONTINUED) Public Employees' Retirement Association (Continued) D. Pension Costs (Continued) Police and Fire Plan Pension Costs (Continued) $647,882 reported as deferred outflows of resources related to pensions resulting from City contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended December 31, 2018. Other amounts reported as deferred outflows and inflows of resources related to pensions will be recognized in pension expense as follows: Year Ending Pension Expense December 31, Amount 2018 288,282$ 2019 288,289 2020 (104,198) 2021 (774,633) 2022 (2,785,316) Total (3,087,576)$ E. Actuarial Assumptions The total pension liability in the June 30, 2017, actuarial valuation was determined using the entry age normal actuarial cost method and the following actuarial assumptions: Inflation 2.50 % Per year Active member payroll growth 3.25 Per year Investment rate of return 7.50 Salary increases were based on a service-related table. Mortality rates for active members, retirees, survivors, and disabilitants were based on RP-2014 tables for all plans for males or females, as appropriate, with slight adjustments to fit PERA's experience. Cost of living benefit increases for retirees are assumed to be 1% per year for the General Employees plan through 2044 and the Police and Fire Plan through 2064 and then 2.5% thereafter for both plans. Actuarial assumptions used in the June 30, 2017, valuation were based on the results of actuarial experience studies. The most recent four-year experience study in the General Employees Plan was completed in 2015. The most recent five-year experience study for Police and Fire Plan was completed in 2016. City of Eagan Notes to Financial Statements 91 NOTE 11 –PENSION PLANS (CONTINUED) Public Employees' Retirement Association (Continued) E. Actuarial Assumptions (Continued) The following changes in actuarial assumptions occurred in 2017: General Employees Fund x The Combined Service Annuity (CSA) loads were changed from 0.8% for active members and 60% for vested and non-vested deferred members. The revised CSA loads are now 0.0% for active member liability, 15% for vested deferred member liability, and 3% for non-vested deferred member liability. x The assumed post-retirement benefit increase rate was changed from 1% per year for all years to 1% per year through 2044 and 2.5% per year thereafter. Police and Fire Fund x Assumed salary increases were changed as recommended in the June 30, 2016 experience study. The net effect is proposed rates that average 0.34% lower than the previous rates. x Assumed rates of retirement were changed, resulting in fewer retirements. x The CSA load was 30% for vested and non-vested deferred members. The CSA has been changed to 33% for vested members and 2% for non-vested members. x The base mortality table for healthy annuitants was changed from the RP-2000 fully generational table to the RP-2014 fully generational table (with a base year of 2006), with male rates adjusted by a factor of 0.96. The mortality improvement scale was changed from Scale AA to Scale MP- 2016. The base mortality table for disabled annuitants was changed from the RP-2000 disabled mortality table to the mortality tables assumed for healthy retirees. x Assumed termination rates were decreased to 3.0% for the first three years of service. Rates beyond the select period of three years were adjusted, resulting in more expected terminations overall. x Assumed percentage of married female members was decreased from 65% to 60%. x Assumed age difference was changed from separate assumptions for male members (wives assumed to be three years younger) and female members (husbands assumed to be four years older) to the assumption that males are two years older than females. x The assumed percentage of female members electing Joint and Survivor annuities was increased. x The assumed post-retirement benefit increase rate was changed from 1% for all years to 1% per year through 2064 and 2.5% thereafter. City of Eagan Notes to Financial Statements 92 NOTE 11 –PENSION PLANS (CONTINUED) Public Employees' Retirement Association (Continued) E. Actuarial Assumptions (Continued) The State Board of Investment, which manages the investments of PERA, prepares an analysis of the reasonableness on a regular basis of the long-term expected rate of return using a building-block method in which best-estimate ranges of expected future rates of return are developed for each major asset class. These ranges are combined to produce an expected long-term rate of return by weighting the expected future rates of return by the target asset allocation percentages. The target allocation and best estimates of geometric real rates of return for each major asset class are summarized in the table below. Domestic stocks 39 % 5.10 % International stocks 19 5.30 Bonds 20 0.75 Alternative assets 20 5.90 Cash 2 0.00 Total 100 % Asset Class Long-Term Expected Real Rate of ReturnTarget Allocation F. Discount Rate The discount rate used to measure the total pension liability in 2017 was 7.5%. The projection of cash flows used to determine the discount rate assumed that contributions from Plan members and employers will be made at rates set in Minnesota Statutes. Based on those assumptions, the fiduciary net position of the General Employees Fund and the Police and Fire Fund was projected to be available to make all projected future benefit payments of current Plan members. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability. City of Eagan Notes to Financial Statements 93 NOTE 11 –PENSION PLANS (CONTINUED) Public Employees' Retirement Association (Continued) G. Pension Liability Sensitivity The following table presents the City's proportionate share of the net pension liability for all plans it participates in, calculated using the discount rate disclosed in the preceding paragraph, as well as what the City's proportionate share of the net pension liability would be if it were calculated using a discount rate 1 percentage point lower or 1 percentage point higher than the current discount rate: 1% Decrease in 1% Increase in City's proportionate share of the General Employees Fund net pension liability 20,398,029$ 13,150,904$ 7,217,816$ 1% Decrease in 1% Increase in City's proportionate share of the Police and Fire Fund net pension liability 20,671,891$ 10,903,297$ 2,972,361$ Discount Rate (6.5%) Discount Rate (7.5%) Discount Rate (8.5%) Discount Rate (6.5%) Discount Rate (7.5%) Discount Rate (8.5%) H. Pension Plan Fiduciary Net Position Detailed information about each pension plan's fiduciary net position is available in a separately-issued PERA financial report that includes financial statements and required supplementary information. That report may be obtained on the Internet at www.mnpera.org. Defined Contribution Plan Four of the City's council members are covered by the Public Employees Defined Contribution Plan (PEDCP), a multiple-employer deferred compensation plan administered by 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. City of Eagan Notes to Financial Statements 94 NOTE 11 –PENSION PLANS (CONTINUED) Public Employees' Retirement Association (Continued) H. Pension Plan Fiduciary Net Position (Continued) Defined Contribution Plan (Continued) The defined contribution plan consists of individual accounts paying lump sum benefits, plan benefits depend solely on amounts contributed to the plan plus investment earnings, less administrative expenses therefore, there is no future liability to the employer. 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 1% (.0025) of the assets in each member's account annually. Pension expense for the year is equal to contributions made. Total contributions made by the entity during fiscal year 2017 were: 2,001$ 2,001$ 5%5%5% Contribution Amount Percentage of Covered Payroll Employee Employer Employee Employer Required Rate Defined Contribution Pension Plan – Volunteer Fire Fighter's Relief Association The Eagan Firefighter's Relief Association is the administrator of a single employer defined contribution pension plan established to provide benefits for members of the Eagan Fire Department per Minnesota State Statutes. The Association issues a publicly available financial report that includes financial statements and required supplementary information. That report may be obtained by writing at City Hall. 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. City of Eagan Notes to Financial Statements 95 NOTE 11 –PENSION PLANS (CONTINUED) Public Employees' Retirement Association (Continued) H. Pension Plan Fiduciary Net Position (Continued) Defined Contribution Pension Plan – Volunteer Fire Fighter's Relief Association (Continued) Under an Annual Contribution Agreement, the City's contribution to the Association is determined by multiplying $7,339 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 2016, that contribution was $32,713. Required and actual employer contributions to the plan during 2016 were $688,499. In addition, the City passes through state aid allocated to the plan in accordance with state statutes. For 2016, the state aid was $407,273. 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 12 – POST EMPLOYMENT HEALTH CARE PLAN A. Plan Description The City provides a single-employer defined benefit healthcare plan to eligible retirees and their spouses. The plan offers medical coverage. Medical coverage is administered by Blue Cross Blue Shield. 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 healthcare 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 Blue Cross Blue Shield. The required contributions are based on projected pay-as-you-go financing requirements. City of Eagan Notes to Financial Statements 96 NOTE 12 – POST EMPLOYMENT HEALTH CARE PLAN (CONTINUED) C. Members As of December 31, 2017, the following were covered by the benefit terms: Inactive employees or beneficiaries currently receiving benefits31 Active employees 247 Total 278 D. Contributions Retirees 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 Blue Cross Blue Shield. The required contributions are based on projected pay-as- you-go financing requirements. For the year 2017, the City contributed $0 to the plan. E. Actuarial Assumptions The total OPEB liability was determined by an actuarial valuation as of December 31, 2017, using the following actuarial assumptions, applied to all periods included in the measurement, unless otherwise specified: Investment rate of return 7.50%, net of investment expense Salary increases 3.50%, including inflation Inflation 2.75% Healthcare cost trend increases 9.0% initially, decreasing 0.5% per year to an ultimate rate of 5.0% Mortality Assumption Non - police/ firefighters RP-2014 Employee Mortality, white collar adjustment, generation projection from 2014 using MP-2015, set forward one year for males and set back one year for females Police/ firefighters Key Methods and Assumptions Used in Valuation of Total OPEB Liability RP-2000 Employee Mortality, white collar adjustment, generational projection from 2000 with scale AA, set back two years for males and females. City of Eagan Notes to Financial Statements 97 NOTE 12 – POST EMPLOYMENT HEALTH CARE PLAN (CONTINUED) E. Actuarial Assumptions (Continued) The actuarial assumptions used in the December 31, 2017, valuation were based on the results of an actuarial experience study for the period January 1, 2017 – December 31, 2017. The long-term expected rate of return on OPEB plan investments was determined using historical averages. Asset Class MN State Board of Investments- OPEB Internal Equity Pool 100 % 7.50% Target Long-Term Expected Real Rate of Return The details of the investments and the investment policy are described in Note 3. of the City's financial statements. For the year ended December 31, 2017, the annual money-weighed rate of return on investments, net of investment expense, was 21.87 percent. The money-weighted rate of return expresses investment performance, net of investment expense, adjusted for the changing amounts actually invested. F. Discount Rate The discount rate used to measure the total OPEB liability was 7.5%. The projection of cash flows used to determine the discount rate assumed that employee contributions will be made at rates equal to the actuarially determined contribution rates. Based on those assumptions, the OPEB plan's fiduciary net position was projected to be available to make all projected future benefit payments of current active and inactive employees. Therefore, the long-term expected rate of return on OPEB plan investments was applied to all periods of projected benefit payments to determine the total OPEB liability. City of Eagan Notes to Financial Statements 98 NOTE 12 – POST EMPLOYMENT HEALTH CARE PLAN (CONTINUED) G. Changes in Net OPEB Liability Total Plan Fiduciary Net OPEB Net OPEB Liability Position Liability (a) (b) (a) - (b) Balances at January 1, 2017 6,692,268$ 13,775,497$ (7,083,229)$ Changes for the year Service cost 230,996 - 230,996 Interest 503,866 - 503,866 Differences between expected and actual economic experience - - - Employer contributions - - - Net investment income - 3,013,792 (3,013,792) Benefit payments (410,114) (410,114) - Administrative expense - (1,369) 1,369 Other charges - - - Net changes 324,748 2,602,309 (2,277,561) Balances at December 31, 2017 7,017,016$ 16,377,806$ (9,360,790)$ Plan fiduciary net position as a percentage of the total OPEB liability 233.40% Increase (Decrease) H. OPEB Liability Sensitivity The following presents the City's net OPEB liability calculated using the discount rate of 7.5% as well as the liability measured using 1 percent lower and 1 percent higher than the current discount rate. 1% decrease Current 1% increase (6.5%) (7.5%) (8.5%) Net OPEB Liability (Asset) (9,885,476)$ (9,360,790)$ (8,788,711)$ City of Eagan Notes to Financial Statements 99 NOTE 12 – POST EMPLOYMENT HEALTH CARE PLAN (CONTINUED) The following presents the net OPEB liability of the City, as well as what the City's net OPEB liability would be if it were calculated using healthcare cost trend rates that are 1 percent lower and 1 percent higher than the current healthcare cost trend rates. 1% decrease Current 1% increase Net OPEB Liability (Asset) (8,625,059)$ (9,360,790)$ (10,002,496)$ (8.0% decreasing to 4.0%) (9.0% decreasing to 5.0%) (10.0% decreasing to 6.0%) I. OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEB For the year ended December 31, 2017 the City recognized OPEB expense of $680,713. At December 31, 2017, the Distract reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources: Deferred Deferred Outflows of Inflows of Resources Resources Net difference between projected and actual earnings on OPEB plan investments -$ 1,596,849$ Total -$ 1,596,849$ Amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB will be recognized in OPEB expense as follows: Year Ending December 31, Total 2018 (399,213)$ 2019 (399,212) 2020 (399,212) 2021 (399,212) Total (1,596,849)$ City of Eagan Notes to Financial Statements 100 NOTE 13 – TAX ABATEMENTS/ TAX INCREMENT FINANCING The City has entered into Tax Increment Financing agreements which meet the criteria for disclosure under Governmental Accounting Standards Board Statement No. 77 Tax Abatement Disclosures. The City's authority to enter into these agreements comes from Minnesota Statute 469. The City entered into these agreements for the purpose of economic development. Under each agreement, the City and developer agree on an amount of development costs to be reimbursed to the developer by the City though tax revenues from the additional taxable value of the property generated by the development (tax increment). A "pay-as-you-go" note is established for this amount, on which the City makes payments for a fixed period of time with available tax increment revenue after deducting for certain administrative costs. During the year ended December 31, 2017, the City generated $212,658 in tax increment revenue and made $95,169 in payments to developers. NOTE 14 – CONTRACT COMMITMENTS At December 31, 2017, the following contract commitments existed: Revised Completed Contract Contract to Amount Number Amount Date Remaining 13-20 North Country Landscape and Design 48,391$ 46,654$ 1,737$ 15-04 Vinco, Inc 1,486,067 1,444,468 41,599 16-10 MN Mechanical Solutions 525,115 498,147 26,968 16-22 Frattalone Companies 3,221,810 2,397,644 824,166 17-06 Ancom Communications, Inc. 143,789 61,385 82,404 17-07 Aslakson's Service 385,777 280,397 105,380 17-08 Graybar Electric 264,270 247,167 17,103 17-09 Peterson Companies 949,880 220,214 729,666 17-16 Dering Pierson Group 601,680 581,596 20,084 17-18 Minger Construction 541,000 344,943 196,057 17-19 Pember Companies 440,449 88,873 351,576 Total 8,608,228$ 6,211,488$ 2,396,740$ Contractor NOTE 15 – CONTINGENCIES 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. City of Eagan Notes to Financial Statements 101 NOTE 16 – SUBSEQUENT EVENT On January 1, 2018, the City entered into an agreement with HealthPartners Administrators, Inc. to establish a self-insured dental benefit plan. Various significant projects were approved subsequent to year end as follows: Police Department and City Hall Renovations in the base bid amount of $14,853,400; Quarry Road/Quarry Park Improvements in the base bid amount of $1,169,972; Central Maintenance Facility – Phase II Improvements in the base bid amount of $3,162,300. NOTE 17 – CHANGE IN ACCOUNTING PRINCIPLE For the year December 31, 2017, the City implemented GASB Statement No. 74, Financial Reporting for Postemployment Benefit Plans Other than Pension Plans and GASB Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other than Pensions. This resulted in an adjustment to the beginning net position on the Statement of Activities of $5,812,606 to adjust the beginning net OPEB asset. NOTE 18 – NEW STANDARDS ISSUED BUT NOT YET IMPLEMENTED GASB Statement No. 84, Fiduciary Activities establishes criteria for identifying fiduciary activities of all state and local governments. The focus of the criteria generally is on (1) whether a government is controlling the assets of the fiduciary activity and (2) the beneficiaries with whom a fiduciary relationship exists. Separate criteria are included to identify fiduciary component units and postemployment benefit arrangements that are fiduciary activities. This statement will be effective for the year ending December 31, 2019. GASB Statement No. 85, Omnibus 2017 addresses practice issues that have been identified during implementation and application of certain GASB statements, including issues related to blending component units, goodwill, fair value measurement and application, and post employment benefits. This statement will be effective for the year ending December 31, 2018. GASB Statement No. 86, Certain Debt Extinguishment Issues improves consistency in accounting and financial reporting for in-substance defeasance of debt by providing guidance for transactions in which cash and other monetary assets acquired with only existing resources are placed in an irrevocable trust for the sole purpose of extinguishing debt. This statement also improves accounting and financial reporting for prepaid insurance on debt that is extinguished and notes to the financial statements for debt that is defeased in substance. This statement will be effective for the year ending December 31, 2018. GASB Statement No. 87, Leases establishes a single model for lease accounting based on the foundational principle that leases are financings of the right to use an underlying asset. Under this statement, a lessee is required to recognize a lease liability and an intangible right-to-use lease asset, and a lessor is required to recognize a lease receivable and a deferred inflow of resources, thereby enhancing the relevance and consistency of information about governments’ leasing activities. This statement will be effective for the year ending December 31, 2020. 102 (THIS PAGE LEFT BLANK INTENTIONALLY) 103 REQUIRED SUPPLEMENTARY INFORMATION December 31, 2017 Total OPEB liability Service cost 230,996$ Interest 503,866 Differenced between expected and actual experience - Changes of assumptions - Changes of benefit terms - Benefit payments (410,114) Other changes - Net change in total OPEB liability 324,748 Beginning of year 6,692,268 End of Year 7,017,016$ Plan Fiduciary Net Pension (FNP) Employer contributions -$ Net investment income 3,013,792 Gain or loss - Benefit payments (410,114) Administrative expense (1,369) Other changes - Net change in plan fiduciary net position 2,602,309 Beginning of year 13,775,497 End of year 16,377,806$ Net OPEB liability (9,360,790)$ Plan FNP as a percentage of the total OPEB liability 233.40% 18,900,000$ -49.53% Note: Schedule is intended to show ten year trend. Additional years will be reported as they become available. 104 City of Eagan Schedule of Changes in Net OPEB Liability and Related Ratios Covered-employee payroll Net OPEB liability as a percentage of covered-employee payroll December 31, 2016 December 31, 2017 Actuarially determined contribution -$ -$ Contributions in relation to the actuarially determined contribution - - Contribution deficiency (excess) -$ -$ 19,400,000$ 18,900,000$ 0.00% 0.00% Note: Schedule is intended to show ten year trend. Additional years will be reported as they become available. 105 Schedule of Employer Contributions - OPEB Covered-employee payroll Contributions as a percentage of covered-employee payroll City of Eagan December 31, 2016 December 31, 2017 Annual money-weighted rate of return, net of investment expense 11.83% 21.87% Note: Schedule is intended to show ten year trend. Additional years will be reported as they become available. 106 Schedule of Investment Returns City of Eagan State's Proportionate Share (Amount) of the Net Pension Liability Associated with the City City's Covered Payroll 2015 0.2033% 10,536,061$ -$ 10,536,061$ 11,748,053$ 89.68% 78.19% 2016 0.1964% 15,946,706 208,307 16,155,013 12,187,880 130.84% 68.91% 2017 0.2060% 13,150,904 165,387 13,316,291 13,273,067 99.08% 75.90% Note: Schedule is intended to show ten year trend. Additional years will be reported as they become available. For Fiscal Year Ended June 30, City's Proportion of the Net Pension Liability (Asset) City's Proportionate Share of the Net Pension Liability (Asset) City's Covered Payroll City's Proportionate Share of the Net Pension Liability (Asset) as a Percentage of its Covered Payroll Plan Fiduciary Net Position as a Percentage of the Total Pension Liability 2015 0.7930% 9,010,336$ 7,059,500$ 127.63% 86.61% 2016 0.7710% 30,941,572 7,428,228 416.54% 63.88% 2017 0.8130% 10,903,297 8,345,019 131.53% 85.43% Note: Schedule is intended to show ten year trend. Additional years will be reported as they become available. 107 City of Eagan Schedule of City's Proportionate Share of Net Pension Liability Last Ten Years Schedule of City's Proportionate Share of Net Pension Liability City's Proportionate Share of the Net Pension Liablility and the State's Proportionate Share of the Net Pension Liablility Associated with the City General Employees Retirement Fund City's Proportionate Share (Percentage) of the Net Pension Liability (Asset) City's Proportionate Share (Amount) of the Net Pension Liability (Asset) City's Proportionate Share of the Net Pension Liability (Asset) as a Percentage of its Covered Payroll Plan Fiduciary Net Position as a Percentage of the Total Pension Liability Last Ten Years For Fiscal Year Ended June 30, Public Employees Police and Fire Retirement Fund 2015 940,330$ 940,330$ -$ 12,537,733$ 7.5% 2016 933,173 933,173 - 12,442,307 7.5% 2017 978,383 978,383 - 13,045,107 7.5% Note: Schedule is intended to show ten year trend. Additional years will be reported as they become available. 2015 1,241,086$ 1,241,086$ -$ 7,661,025$ 16.2% 2016 1,251,349 1,251,349 - 7,724,377 16.2% 2017 1,295,763 1,295,763 - 7,998,537 16.2% Note: Schedule is intended to show ten year trend. Additional years will be reported as they become available. 108 Last Ten Years Contributions as a Percentage of Covered Payroll Statutorily Required Contribution Statutorily Required Contribution Contributions in Relation to the Statutorily Required Contributions Contribution Deficiency (Excess) Contributions in Relation to the Statutorily Required Contributions Fiscal Year Ending December 31, City's Covered Payroll Contributions as a Percentage of Covered Payroll Schedule of City Contributions Public Employees Police and Fire Retirement Fund Fiscal Year Ending December 31, City of Eagan Schedule of City Contributions General Employees Retirement Fund Last Ten Years Contribution Deficiency (Excess) City's Covered Payroll City of Eagan Notes to Required Supplementary Information 109 GENERAL EMPLOYEES FUND 2017 Changes Changes in Actuarial Assumptions x The CSA loads were changed from 0.8% for active members and 60% for vested and non- vested deferred members. The revised CSA loads are now 0.0% for active member liability, 15% for vested deferred member liability and 3% for non-vested deferred member liability. x The assumed post-retirement benefit increase rate was changed from 1.0% per year for all years to 1.0% per year through 2044 and 2.5% per year thereafter. 2016 Changes Changes in Actuarial Assumptions x The assumed post-retirement benefit increase rate was changed from 1.0% per year through 2035 and 2.5% per year thereafter to 1.0% per year for all future years. x The assumed investment return was changed from 7.9% to 7.5%. The single discount rate was changed from 7.9% to 7.5%. x Other assumptions were changed pursuant to the experience study dated June 30, 2015. The assumed future salary increases, payroll growth, the inflation were decreased by 0.25% to 3.25% for payroll growth and 2.50% for inflation. 2015 Changes Changes in Plan Provisions x On January 1, 2015, the Minneapolis Employees Retirement Fund was merged into the General Employees Fund, which increased the total pension liability by $1.1 billion and increased the fiduciary plan net position by $892 million. Upon consolidation, state and employer contributions were revised. Changes in Actuarial Assumptions x The assumed post-retirement benefit increase rate was changed from 1.0% per year through 2030 and 2.5% per year thereafter to 1.0% per year through 2035 and 2.5% per year thereafter. City of Eagan Notes to Required Supplementary Information 110 POLICE AND FIRE FUND 2017 Changes Changes in Actuarial Assumptions x Assumed salary increases were changed as recommended in the June 30, 2016 experience study. The net effect is proposed rates that average 0.34% lower than the previous rates. x Assumed rates of retirement were changed, resulting in fewer retirements. x The CSA load was 30% for vested and non-vested deferred members. The CSA has been changed to 33% for vested members and 2% for non-vested members. x The base mortality table for healthy annuitants was changed from the RP-2000 fully generational table to the RP-2014 fully generational table (with a base year of 2006), with male rates adjusted by a factor of 0.96. The mortality improvement scale was changed from Scale AA to Scale MP-2016. The base mortality table for disabled annuitants was changed from the RP-2000 disabled mortality table to the mortality tables assumed for healthy retirees. x Assumed termination rates were decreased to 3% for the first three years of service. Rates beyond the select period of three years were adjusted, resulting in more expected terminations overall. x Assumed percentage of married female members was decreased from 65% to 60%. x Assumed age difference was changed from separate assumptions for male members (wives assumed to be three years younger) and female members (husbands assumed to be four years older) to the assumption that males are two years older than females. x The assumed percentage of female members electing Joint and Survivor annuities was increased. x The assumed post-retirement benefit increase rate was changed from 1% for all years to 1% per year through 2064 and 2.5% thereafter. 2016 Changes Changes in Actuarial Assumptions x The assumed post-retirement benefit increase rate was changed from 1.0% per year through 2037 and 2.5% thereafter to 1.0% per year for all future years. x The assumed investment return was changed from 7.9% to 7.5%. The single discount rate changed from 7.9% to 5.6%. x The assumed future salary increases, payroll growth, and inflation were decreased by 0.25% to 3.25% for payroll growth and 2.50% for inflation. City of Eagan Notes to Required Supplementary Information 111 POLICE AND FIRE FUND 2015 Changes Changes in Plan Provisions x The post-retirement benefit increase to be paid after attainment of the 90% funding threshold was changed, from inflation up to 2.5%, to a fixed rate of 2.5%. Changes in Actuarial Assumptions x The assumed post-retirement benefit increase rate was changed from 1.0% per year through 2030 and 2.5% per year thereafter to 1.0% per year through 2037 and 2.5% per year thereafter. Housing Fund Cable TV Franchise Fees Fund Police Forfeiture Fund Eagan TV Minnesota Investment Fund Revolving Loan Assets Cash and investments 405,071$ 1,731,869$ 5,642$ 1,322,541$ 258,443$ Cash with a fiscal agent - - - - - Accounts receivable - 4,987 - 81,036 - Accrued interest receivable 1,013 4,324 14 3,291 646 Taxes receivable - - - - - Special assessments receivable Unremitted - - - - - Delinquent - - - - - Green acres - - - - - Senior citizen - - - - - Deferred - - - - - Due from other funds - - - - - Due from other governments - - - - - Notes receivable - - - - 315,972 Total assets 406,084$ 1,741,180$ 5,656$ 1,406,868$ 575,061$ Liabilities Salaries and benefits payable -$ -$ -$ 4,138$ -$ Accounts payable - - - 9,006 - Contracts payable - - - - - Accrued interest payable - - - - - Due to other funds - - - - - Due to other governments - - - 464 - Unearned revenue - - - 90 - Total liabilities - - - 13,698 - Deferred Inflows of Resources Unavailable revenue - taxes receivable - - - - - Unavailable revenue - special assessments - - - - - Unavailable revenue - notes receivable - - - - 315,972 Total deferred inflows of resources - - - - 315,972 Fund Balances Restricted - - 5,656 1,393,170 259,089 Committed 406,084 1,741,180 - - - Assigned - - - - - Unassigned - - - - - Total fund balances 406,084 1,741,180 5,656 1,393,170 259,089 Total liabilities, deferred inflows of resources, and fund balances 406,084$ 1,741,180$ 5,656$ 1,406,868$ 575,061$ 112 Special Revenue City of Eagan Combining Balance Sheet - Nonmajor Governmental Funds December 31, 2017 DWI Forfeiture Drug Task Force Grant Cedar Grove Parking Garage Data Bank Abatement Total 2005 Series A 2008A MSA Bonds 2009A Equipment Certificates 18,180$ -$ -$ 18,065$ 3,759,811$ 520,184$ -$ 94,743$ - - - - - - 2,263,003 - - - 224,283 - 310,306 - - - 45 - - - 9,333 1,303 - 238 - - 3,127 1,149 4,276 - - 4,125 - - - - - 43 - - - - - - - 820 - - - - - - - - - - - - - - - - - - - - - - - 414,911 - - - - - - - - - - - 143,313 - - 143,313 - - - - - - - 315,972 - - - 18,225$ 143,313$ 227,410$ 19,214$ 4,543,011$ 937,261$ 2,263,003$ 99,106$ -$ -$ -$ -$ 4,138$ -$ -$ -$ - - 25,865 - 34,871 - 480 - - - - - - - - - - - 712 - 712 - 2 - - - 284,322 - 284,322 - 806 - - 143,313 - - 143,777 - - - - - - - 90 - - - - 143,313 310,899 - 467,910 - 1,288 - - - 258 95 353 - - 340 - - - - - 415,731 - - - - - - 315,972 - - - - - 258 95 316,325 415,731 - 340 18,225 - - - 1,676,140 521,530 2,261,715 98,766 - - - 19,119 2,166,383 - - - - - - - - - - - - - (83,747) - (83,747) - - - 18,225 - (83,747) 19,119 3,758,776 521,530 2,261,715 98,766 18,225$ 143,313$ 227,410$ 19,214$ 4,543,011$ 937,261$ 2,263,003$ 99,106$ 113 Debt ServiceSpecial Revenue 2010A Equipment Certificates 2012B Equipment Certificates 2012 Coachman Oaks HIA 2013A G.O. Tax Increment Bonds 2016A GO CIP Bonds Assets Cash and investments 69,968$ 12,361$ 495,306$ 1,066,333$ 435,812$ Cash with a fiscal agent - - - - - Accounts receivable - - - - - Accrued interest receivable 175 31 2,334 2,673 - Taxes receivable 3,060 3,825 - - 27,886 Special assessments receivable Unremitted - - 21,001 - - Delinquent - - 5,933 - - Green acres - - - - - Senior citizen - - - - - Deferred - - 891,841 - - Due from other funds - - - - - Due from other governments - - - - - Notes receivable - - - - - Total assets 73,203$ 16,217$ 1,416,415$ 1,069,006$ 463,698$ Liabilities Salaries and benefits payable -$ -$ -$ -$ -$ Accounts payable - 480 - 480 480 Contracts payable - - - - - Accrued interest payable - - - - - Due to other funds - - - - - Due to other governments - - - - - Unearned revenue - - - - - Total liabilities - 480 - 480 480 Deferred Inflows of Resources Unavailable revenue - taxes receivable 252 315 - - 2,294 Unavailable revenue - special assessments - - 897,773 - - Unavailable revenue - notes receivable - - - - - Total deferred inflows of resources 252 315 897,773 - 2,294 Fund Balances Restricted 72,951 15,422 518,642 1,068,526 460,924 Committed - - - - - Assigned - - - - - Unassigned - - - - - Total fund balances 72,951 15,422 518,642 1,068,526 460,924 Total liabilities, deferred inflows of resources, and fund balances 73,203$ 16,217$ 1,416,415$ 1,069,006$ 463,698$ 114 Debt Service City of Eagan Combining Balance Sheet - Nonmajor Governmental Funds December 31, 2017 Debt Service Total Park System Development and Renewal & Replacement Community Investment Fund Maintenance Facility Expansion Hwy 55/Blue Gentian (2-5) Tax Increment Hwy 55/Grand Oaks (2-4) Tax Increment Equipment Revolving Fund 2,694,707$ 5,415,863$ 1,402,038$ 195,216$ 91,706$ 186,675$ 1,852,614$ 2,263,003 - - - - - - - - - - - - - 6,754 13,560 6,189 496 229 468 4,655 38,896 24,941 - - - - 65,694 21,044 - 301 - - - - 6,753 - 3,185 - - - - - - 1,368,400 - - - - - - 84,965 - - - - 1,306,752 - 270,732 - - - - - - 1,028,669 - - - - - - - - - - - - - 342,445 - - - - 6,337,909$ 5,454,364$ 4,506,924$ 195,712$ 91,935$ 187,143$ 1,922,963$ -$ -$ -$ -$ -$ -$ -$ 1,920 300,590 1,138 54,814 - - 31,462 - 30,084 13,256 - - - 81,903 2 - - - - - - 806 - - - - - - - - - - - - 14,638 - - - - - - - 2,728 330,674 14,394 54,814 - - 128,003 3,201 2,051 - - - - 5,402 1,313,504 - 1,727,282 - - - - - - 217,956 - - - - 1,316,705 2,051 1,945,238 - - - 5,402 5,018,476 5,121,639 - - 91,935 187,143 - - - - - - - - - - 2,547,292 140,898 - - 1,789,558 - - - - - - - 5,018,476 5,121,639 2,547,292 140,898 91,935 187,143 1,789,558 6,337,909$ 5,454,364$ 4,506,924$ 195,712$ 91,935$ 187,143$ 1,922,963$ 115 Capital Projects General Facilities Renewal Cedar Bluffs Housing Improvement District Fire Apparatus Revolving Meadowlark Ridge Housing Improvement District Assets Cash and investments 864,572$ 60,338$ 737,947$ -$ Cash with a fiscal agent - - - - Accounts receivable - - - - Accrued interest receivable 2,578 151 1,846 - Taxes receivable 18,024 - 7,747 - Special assessments receivable Unremitted - 337 - 22,198 Delinquent - 1,286 - 3,979 Green acres - - - - Senior citizen - - - - Deferred - 98,500 - 537,940 Due from other funds - - - - Due from other governments - - - - Notes receivable - - - - Total assets 885,174$ 160,612$ 747,540$ 564,117$ Liabilities Salaries and benefits payable -$ -$ -$ -$ Accounts payable 2,124 - - - Contracts payable - - - - Accrued interest payable - - - 749 Due to other funds - - - 299,670 Due to other governments - - - - Unearned revenue - - - - Total liabilities 2,124 - - 300,419 Deferred Inflows of Resources Unavailable revenue - taxes receivable 1,482 - 636 - Unavailable revenue - special assessments - 99,786 - 541,919 Unavailable revenue - notes receivable - - - - Total deferred inflows of resources 1,482 99,786 636 541,919 Fund Balances Restricted - - - - Committed - - - - Assigned 881,568 60,826 746,904 - Unassigned - - - (278,221) Total fund balances 881,568 60,826 746,904 (278,221) Total liabilities, deferred inflows of resources, and fund balances 885,174$ 160,612$ 747,540$ 564,117$ 116 Capital Projects City of Eagan Combining Balance Sheet - Nonmajor Governmental Funds December 31, 2017 Old Town Hall Replacement Project Police & City Hall Remodel Fire Station 1 Coachman Oaks Housing Total Total Other Governmental Funds 40,910$ -$ -$ -$ 10,847,879$ 17,302,397$ - - - - - 2,263,003 - - - - - 310,306 - - - - 30,172 46,259 - - - - 116,406 159,578 - - - - 22,836 43,880 - - - - 8,450 15,203 - - - - 1,368,400 1,368,400 - - - - 84,965 84,965 - - - - 907,172 2,213,924 - - - - 1,028,669 1,028,669 - - - - - 143,313 - - - - 342,445 658,417 40,910$ -$ -$ -$ 14,757,394$ 25,638,314$ -$ -$ -$ -$ -$ 4,138$ - 122,840 25,822 480 539,270 576,061 - - - - 125,243 125,243 - 972 1,608 - 3,329 4,043 - 387,050 641,619 - 1,328,339 1,613,467 - - - - 14,638 158,415 - - - - - 90 - 510,862 669,049 480 2,010,819 2,481,457 - - - - 9,571 13,125 - - - - 2,368,987 3,682,491 - - - - 217,956 533,928 - - - - 2,596,514 4,229,544 - - - - 5,400,717 12,095,333 - - - - - 2,166,383 40,910 - - - 6,207,956 6,207,956 - (510,862) (669,049) (480) (1,458,612) (1,542,359) 40,910 (510,862) (669,049) (480) 10,150,061 18,927,313 40,910$ -$ -$ -$ 14,757,394$ 25,638,314$ 117 Capital Projects Housing Fund Cable TV Franchise Fees Fund Police Forfeiture Fund Eagan TV Revenues Property taxes -$ -$ -$ -$ Tax increments - - - - Franchise taxes - 930,767 - - Special assessments Principal - - - - Interest - - - - Intergovernmental Grants - - - - Charges for services 11,265 - - 385,581 Fines and forfeitures - - - - Miscellaneous Investment income 2,853 16,987 40 7,464 Contributions and donations - - - - Other - - - - Total revenues 14,118 947,754 40 393,045 Expenditures Current Personal services - - - 390,617 Materials and supplies - - - 11,981 Other services and charges 1,400 100 - 134,453 Debt service Principal - - - - Interest and other charges - - - - Capital outlay Professional fees - - - - Machinery and equipment - 5,249 - 22,405 Buildings - - - - Other improvements - - - - Total expenditures 1,400 5,349 - 559,456 Excess of revenues over (under) expenditures 12,718 942,405 40 (166,411) Other Financing Sources (Uses) Sale of City property - - - - Refunding bonds issued - - - - Premium on bonds issued - - - - Transfers in - - - 403,765 Transfers out - (1,071,130) - - Total other financing sources (uses) - (1,071,130) - 403,765 Net change in fund balances 12,718 (128,725) 40 237,354 Fund Balances Beginning of year 393,366 1,869,905 5,616 1,155,816 End of year 406,084$ 1,741,180$ 5,656$ 1,393,170$ Combining Statement of Revenues, Expenditures, and City of Eagan Changes in Fund Balances - Nonmajor Governmental Funds Special Revenue 118 Year Ended December 31, 2017 Minnesota Investment Fund Revolving Loan DWI Forfeiture Drug Task Force Grant Cedar Grove Parking Garage Data Bank Abatement Total -$ -$ -$ 59,841$ 22,082$ 81,923$ - - - - - - - - - - - 930,767 - - - - - - - - - - - - 315,000 - 389,070 - - 704,070 - - - - - 396,846 - 13,534 - - - 13,534 1,887 221 - (1,659) - 27,793 - - - - - - 34,028 - - 224,433 - 258,461 350,915 13,755 389,070 282,615 22,082 2,413,394 - - - - - 390,617 - - - 53,904 - 65,885 372,203 8,673 389,070 261,452 2,963 1,170,314 - - - - - - - - - - - - - - - - - - - 44,442 - - - 72,096 - - - - - - - - - - - - 372,203 53,115 389,070 315,356 2,963 1,698,912 (21,288) (39,360) - (32,741) 19,119 714,482 - - - - - - - - - - - - - - - - - - - - - - - 403,765 - - - - - (1,071,130) - - - - - (667,365) (21,288) (39,360) - (32,741) 19,119 47,117 280,377 57,585 - (51,006) - 3,711,659 259,089$ 18,225$ -$ (83,747)$ 19,119$ 3,758,776$ 119 Special Revenue 2005 Series A 2008A MSA Bonds 2009A Equipment Certificates 2010A Equipment Certificates Revenues Property Taxes -$ -$ 78,942$ 58,541$ Tax Increments - - - - Franchise taxes - - - - Special assessments Principal 234,290 - - - Interest 32,991 - - - Intergovernmental Grants - 311,368 - - Charges for services - - - - Fines and Forfeitures - - - - Miscellaneous Investment income 2,368 10,016 330 244 Contributions and donations - - - - Other - - - - Total revenues 269,649 321,384 79,272 58,785 Expenditures Current Personal services - - - - Materials and supplies - - - - Other services and charges 473 480 50 51 Debt service Principal 175,000 205,000 65,000 45,000 Interest and other charges 22,329 138,172 6,630 6,740 Capital outlay Professional fees - 65,637 - - Machinery and equipment - - - - Buildings - - - - Other improvements - - - - Total expenditures 197,802 409,289 71,680 51,791 Excess of revenues over (under) expenditures 71,847 (87,905) 7,592 6,994 Other Financing Sources (Uses) Sale of City property - - - - Refunding bonds issued - 2,280,000 - - Premium on bonds issued - 70,934 - - Transfers in - - - - Transfers out - - - - Total other financing sources (uses) - 2,350,934 - - Net change in fund balances 71,847 2,263,029 7,592 6,994 Fund Balances Beginning of year 449,683 (1,314) 91,174 65,957 End of year 521,530$ 2,261,715$ 98,766$ 72,951$ City of Eagan Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Nonmajor Governmental Funds Year Ended December 31, 2017 Debt Service 120 2012B Equipment Certificates 2012 Coachman Oaks HIA 2013A G.O. Tax Increment Bonds 2016A GO CIP Bonds Total Park System Development and Renewal & Replacement Community Investment Fund 73,196$ -$ -$ 533,021$ 743,700$ 476,632$ -$ - - 1,064,291 - 1,064,291 - - - - - - - - - - - 127,207 - - 361,497 - 205,231 - 51,507 - - 84,498 - 183,304 - - - - - 311,368 - - - - - - - 2,309,745 660,559 - - - - - - - - (78) 4,423 3,805 (669) 20,439 29,035 25,979 - - - - - 12,340 - - - - - - - 303 73,118 183,137 1,068,096 532,352 2,585,793 2,827,752 1,075,376 - - - - - - - - - - - - - - 532 - 480 480 2,546 5,037 10,760 65,000 100,000 750,000 - 1,405,000 - - 5,088 36,050 315,806 199,872 730,687 - - - - - - 65,637 731,817 - - - - - - 156,714 - - - - - - 97,321 - - - - - - 171,447 1,719 70,620 136,050 1,066,286 200,352 2,203,870 1,162,336 12,479 2,498 47,087 1,810 332,000 381,923 1,665,416 1,062,897 - - - - - - 476,228 - - - - 2,280,000 - - - - - - 70,934 - - - - - - - - - - - - - - - - - - - - 2,350,934 - 476,228 2,498 47,087 1,810 332,000 2,732,857 1,665,416 1,539,125 12,924 471,555 1,066,716 128,924 2,285,619 3,456,223 1,008,167 15,422$ 518,642$ 1,068,526$ 460,924$ 5,018,476$ 5,121,639$ 2,547,292$ 121 Capital ProjectsDebt Service Maintenance Facility Expansion Hwy 55/149 (2-3) Tax Increment Hwy 55/Blue Gentian (2-5) Tax Increment Hwy 55/Grand Oaks (2-4) Tax Increment Revenues Property Taxes -$ -$ -$ -$ Tax Increments - - 16,195 212,658 Franchise taxes - - - - Special assessments Principal - - - - Interest - - - - Intergovernmental Grants - - - - Charges for services - - - - Fines and Forfeitures - - - - Miscellaneous Investment income 1,108 149 503 681 Contributions and donations - - - - Other 50 - - - Total revenues 1,158 149 16,698 213,339 Expenditures Current Personal services - - - - Materials and supplies - - - - Other services and charges 8,631 - 990 96,159 Debt service Principal - - - - Interest and other charges - - - - Capital outlay Professional fees 1,452,741 - 550 660 Machinery and equipment 18,655 - - - Buildings - - - - Other improvements - - - - Total expenditures 1,480,027 - 1,540 96,819 Excess of revenues over (under) expenditures (1,478,869) 149 15,158 116,520 Other Financing Sources (Uses) Sale of City property - - - - Refunding bonds issued - - - - Premium on bonds issued - - - - Transfers in 1,250,000 - - - Transfers out - (604) (2,507) (51,515) Total other financing sources (uses) 1,250,000 (604) (2,507) (51,515) Net change in fund balances (228,869) (455) 12,651 65,005 Fund Balances Beginning of year 369,767 455 79,284 122,138 End of year 140,898$ -$ 91,935$ 187,143$ 122 Capital Projects City of Eagan Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Nonmajor Governmental Funds Year Ended December 31, 2017 Equipment Revolving Fund General Facilities Renewal Southeast Eagan Tax Increment Cedar Bluffs Housing Improvement District Fire Apparatus Revolving Meadowlark Ridge Housing Improvement District 1,255,317$ 344,519$ -$ -$ 147,933$ -$ - - - - - - - - - - - - - - - 32,456 - 76,480 - - - 7,195 - 37,869 - - - - - - - - - - - - 3,140 - - - - - 1,820 5,904 (50) 153 5,379 (2,747) 32,000 - - - - - - - - - - - 1,292,277 350,423 (50) 39,804 153,312 111,602 - - - - - - 4,988 - - - - - 19,809 100 - - - - - - - - - - - - - - - - - 13,161 - - - - 1,751,956 83,349 - - 224,879 - - 21,981 - - - - - 8,087 - - - - 1,776,753 126,678 - - 224,879 - (484,476) 223,745 (50) 39,804 (71,567) 111,602 607 - - - - - - - - - - - - - - - - - 1,502,328 - 26,778 - - - - (165,085) - - - - 1,502,935 (165,085) 26,778 - - - 1,018,459 58,660 26,728 39,804 (71,567) 111,602 771,099 822,908 (26,728) 21,022 818,471 (389,823) 1,789,558$ 881,568$ -$ 60,826$ 746,904$ (278,221)$ 123 Capital Projects Old Town Hall Replacement Project Fire Station 4 Remodel Police & City Hall Remodel Fire Station 1 Revenues Property taxes -$ -$ -$ -$ Tax increments - - - - Franchise taxes - - - - Special assessments Principal - - - - Interest - - - - Intergovernmental Grants - - - - Charges for services - - - - Fines and forfeitures - - - - Miscellaneous Investment income - - (564) 210 Contributions and donations - - - - Other 800 - - 11,723 Total revenues 800 - (564) 11,933 Expenditures Current Personal services - - - - Materials and supplies 375 - - - Other services and charges 100 - - 200 Debt service Principal - - - - Interest and other charges - - - - Capital outlay Professional fees 63,388 (2,184) 497,189 763,802 Machinery and equipment - - - 216,092 Buildings - - - - Other improvements - - - 11 Total expenditures 63,863 (2,184) 497,189 980,105 Excess of revenues over (under) expenditures (63,063) 2,184 (497,753) (968,172) Other Financing Sources (Uses) Sale of City property - - - - Refunding bonds issued - - - - Premium on bonds issued - - - - Transfers in - - - - Transfers out - - - - Total other financing sources (uses) - - - - Net change in fund balances (63,063) 2,184 (497,753) (968,172) Fund Balances Beginning of year 103,973 (2,184) (13,109) 299,123 End of year 40,910$ -$ (510,862)$ (669,049)$ 124 City of Eagan Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Nonmajor Governmental Funds Year Ended December 31, 2017 Capital Projects Coachman Oaks Housing Total Total Other Governmental Funds -$ 2,224,401$ 3,050,024$ - 228,853 1,293,144 - - 930,767 - 314,167 675,664 - 228,368 312,866 - - 1,015,438 - 2,970,304 3,367,150 - 3,140 16,674 - 67,560 115,792 - 44,340 44,340 - 12,876 271,337 - 6,094,009 11,093,196 - - 390,617 - 5,363 71,248 480 142,266 1,315,126 - - 1,405,000 - - 730,687 - 3,521,124 3,586,761 - 2,451,645 2,523,741 - 119,302 119,302 - 181,264 181,264 480 6,420,964 10,323,746 (480) (326,955) 769,450 - 476,835 476,835 - - 2,280,000 - - 70,934 - 2,779,106 3,182,871 - (219,711) (1,290,841) - 3,036,230 4,719,799 (480) 2,709,275 5,489,249 - 7,440,786 13,438,064 (480)$ 10,150,061$ 18,927,313$ 125 Capital Projects City of Eagan Schedule of Revenues - Budget (Original and Final) and Actual - General Fund Year Ended December 31, 2017 2016 Original Final Actual Amounts Actual Revenues Property taxes General property taxes 24,058,220$ 24,058,220$ 23,901,880$ (156,340)$ 23,026,408$ Fiscal disparities 2,369,280 2,369,280 2,340,161 (29,119) 2,072,267 Total property taxes 26,427,500 26,427,500 26,242,041 (185,459) 25,098,675 Special assessments 3,900 3,900 18,008 14,108 19,132 Licenses and permits Licenses Liquor licenses 250,000 250,000 283,547 33,547 286,938 Cigarette licenses 9,400 9,400 10,433 1,033 8,933 Garbage and rubbish hauling licenses 9,000 9,000 9,460 460 7,681 Dog licenses 31,000 31,000 22,130 (8,870) 23,221 Other licenses 8,900 8,900 10,000 1,100 8,938 Total licenses 308,300 308,300 335,570 27,270 335,711 Permits Building permits 820,000 878,000 2,275,766 1,397,766 1,033,966 Plumbing permits 120,000 120,000 241,762 121,762 112,630 Mechanical permits 100,000 100,000 337,408 237,408 181,021 Sign permits 20,000 20,000 50,027 30,027 48,458 Excavating permits 2,500 2,500 8,000 5,500 5,900 Other permits 38,000 38,000 154,258 116,258 167,163 Total permits 1,100,500 1,158,500 3,067,221 1,908,721 1,549,138 Total licenses and permits 1,408,800 1,466,800 3,402,791 1,935,991 1,884,849 Intergovernmental revenues Market value credit - - 839 839 192 Fire aid 375,000 375,000 408,026 33,026 407,948 Police town aid 525,000 525,000 583,612 58,612 571,926 Federal grants 60,200 60,200 93,614 33,414 246,748 State grants 176,000 176,000 209,694 33,694 180,789 Other grants and aids 14,200 14,200 9,551 (4,649) 9,451 Total intergovernmental revenues 1,150,400 1,150,400 1,305,336 154,936 1,417,054 Charges for services Variance fees 3,500 3,500 3,900 400 3,400 Platting fees 8,000 8,000 13,772 5,772 12,751 Rezoning fees 5,000 5,000 8,250 3,250 5,950 Dog impound and kennel fees 5,000 5,000 5,130 130 3,320 Burglar alarm fees 20,000 20,000 16,865 (3,135) 23,158 Plan checks 350,000 350,000 1,284,064 934,064 492,493 Engineering services 276,600 276,600 377,756 101,156 566,724 Developer escrow reimbursement 100,000 100,000 254,318 154,318 241,399 Sales of printed materials 4,100 4,100 5,095 995 4,357 Police service fees 199,000 199,000 191,558 (7,442) 227,610 Permit surcharges 1,000 1,000 2,183 1,183 1,511 Administrative fees on sac charges 5,600 5,600 23,657 18,057 16,079 Recreation fees 751,900 751,900 643,421 (108,479) 647,509 Investment management fee 11,000 11,000 16,853 5,853 12,374 Other 79,200 79,200 90,844 11,644 91,117 Total charges for services 1,819,900 1,819,900 2,937,666 1,117,766 2,349,752 126 (With Comparative Actual Amounts for the Year Ended December 31, 2016) 2017 Variance with Final Budget - Over (Under) Budgeted Amounts 2016 Original Final Actual Amounts Actual Revenues Fines and forfeitures 251,000$ 251,000$ 284,511$ 33,511$ 264,918$ Program revenues Project administration 284,400 284,400 198,599 (85,801) 185,489 Drug task force 21,400 21,400 20,845 (555) 20,994 Other 17,000 17,000 31,121 14,121 36,672 Total program revenues 322,800 322,800 250,565 (72,235) 243,155 Other revenues Investment Income 52,000 52,000 118,894 66,894 127,131 Building and equipment rent 162,700 162,700 166,807 4,107 174,391 Contributions and donations 40,900 52,700 40,768 (11,932) 34,741 Other 13,500 13,500 36,985 23,485 27,106 Total other revenues 269,100 280,900 363,454 82,554 363,369 Total revenues 31,653,400 31,723,200 34,804,372 3,081,172 31,640,904 Other Financing Sources Sale of City property - - 1,244 1,244 2,456 Transfers in 1,946,800 1,946,800 1,964,769 17,969 1,873,788 Total other financing sources 1,946,800 1,946,800 1,966,013 19,213 1,876,244 Total revenues and other financing sources 33,600,200$ 33,670,000$ 36,770,385$ 3,100,385$ 33,517,148$ 127 Budgeted Amounts Variance with Final Budget - Over (Under) 2017 City of Eagan Schedule of Expenditures - Budget (Original and Final) and Actual - General Fund Year Ended December 31, 2017 2016 Original Final Actual Amounts Actual Expenditures General government Mayor and council Personal services 111,200$ 111,200$ 106,335$ (4,865)$ 111,981$ Other services and charges 39,700 39,700 35,612 (4,088) 31,638 Capital outlay 1,200 1,200 148 (1,052) 126 Total mayor and council 152,100 152,100 142,095 (10,005) 143,745 Administration Personal services 475,800 477,000 492,004 15,004 489,751 Supplies, repairs, and maintenance 1,900 1,900 1,485 (415) 1,651 Other services and charges 102,900 102,900 93,198 (9,702) 101,103 Capital outlay 2,600 2,600 1,907 (693) 862 Total administration 583,200 584,400 588,594 4,194 593,367 Human resources Personal services 344,000 347,700 345,610 (2,090) 285,025 Supplies, repairs, and maintenance 2,800 2,800 1,970 (830) 1,911 Other services and charges 108,800 108,800 120,108 11,308 110,890 Capital outlay 3,200 3,200 2,324 (876) 1,445 Total human resources 458,800 462,500 470,012 7,512 399,271 Information technologies Personal services 519,400 521,000 530,051 9,051 502,293 Supplies, repairs, and maintenance 33,100 33,100 24,059 (9,041) 23,588 Other services and charges 1,105,400 1,105,400 1,025,691 (79,709) 971,123 Capital outlay 2,100 2,100 3,853 1,753 3,751 Total information technologies 1,660,000 1,661,600 1,583,654 (77,946) 1,500,755 Finance Personal services 788,300 810,200 839,944 29,744 802,454 Supplies, repairs, and maintenance 13,700 13,700 10,431 (3,269) 13,307 Other services and charges 73,700 73,700 79,319 5,619 69,429 Capital outlay 4,700 4,700 3,731 (969) 4,049 Total finance 880,400 902,300 933,425 31,125 889,239 City Clerk Personal services 242,200 243,100 245,873 2,773 320,424 Supplies, repairs, and maintenance 400 400 770 370 3,668 Other services and charges 29,100 29,100 32,642 3,542 15,959 Capital outlay 2,000 2,000 1,460 (540) - Total City Clerk 273,700 274,600 280,745 6,145 340,051 Legal Other services and charges 405,000 405,000 402,960 (2,040) 367,230 128 2017 Budgeted Amounts Variance with Final Budget - Over (Under) (With Comparative Actual Amounts for the Year Ended December 31, 2016) 2016 Original Final Actual Amounts Actual Expenditures General government Planning and code enforcement Personal services 984,400$ 985,600$ 1,008,505$ 22,905$ 975,277$ Supplies, repairs, and maintenance 4,000 4,000 3,097 (903) 3,131 Other services and charges 116,600 116,600 122,658 6,058 83,373 Capital outlay 6,700 6,700 6,094 (606) 4,539 Total planning and code enforcement 1,111,700 1,112,900 1,140,354 27,454 1,066,320 Communications Personal services 361,800 364,300 373,428 9,128 361,739 Supplies, repairs, and maintenance 1,800 1,800 2,086 286 788 Other services and charges 284,300 284,300 277,393 (6,907) 242,317 Capital outlay 2,000 2,000 750 (1,250) 1,840 Total communications 649,900 652,400 653,657 1,257 606,684 Total general government 6,174,800 6,207,800 6,195,496 (12,304) 5,906,662 Public safety Police Personal services 10,847,700 10,862,700 10,868,952 6,252 10,733,987 Supplies, repairs, and maintenance 449,700 449,700 398,166 (51,534) 388,478 Other services and charges 1,652,400 1,653,900 1,604,718 (49,182) 1,572,368 Capital outlay 54,900 54,900 50,892 (4,008) 39,910 Total police 13,004,700 13,021,200 12,922,728 (98,472) 12,734,743 Inspections Personal services 1,049,900 1,056,900 1,062,999 6,099 1,010,432 Supplies, repairs, and maintenance 20,000 20,000 9,351 (10,649) 11,300 Other services and charges 120,600 178,600 168,179 (10,421) 105,079 Capital outlay 4,400 4,400 4,814 414 5,460 Total inspections 1,194,900 1,259,900 1,245,343 (14,557) 1,132,271 Fire Personal services 2,470,700 2,474,700 2,414,392 (60,308) 2,308,983 Supplies, repairs, and maintenance 193,300 193,300 197,191 3,891 223,784 Other services and charges 287,700 287,700 268,515 (19,185) 222,193 Capital outlay 5,500 15,500 14,768 (732) 4,942 Total fire 2,957,200 2,971,200 2,894,866 (76,334) 2,759,902 Total public safety 17,156,800 17,252,300 17,062,937 (189,363) 16,626,916 Public works Public works engineering Personal services 1,191,100 1,190,900 1,191,909 1,009 1,172,433 Supplies, repairs, and maintenance 10,100 10,100 10,946 846 7,449 Other services and charges 135,300 135,300 78,637 (56,663) 45,826 Capital outlay 6,800 6,800 3,522 (3,278) 11,804 Total public works engineering 1,343,300 1,343,100 1,285,014 (58,086) 1,237,512 129 Budgeted Amounts Variance with Final Budget - Over (Under) 2017 City of Eagan Schedule of Expenditures - Budget (Original and Final) and Actual - General Fund Year Ended December 31, 2017 (With Comparative Actual Amounts for the Year Ended December 31, 2016) 2016 Original Final Actual Amounts Actual Expenditures Public works Streets and highways Personal services 1,387,700$ 1,388,800$ 1,285,018$ (103,782)$ 1,347,526$ Supplies, repairs, and maintenance 369,300 369,300 364,367 (4,933) 371,479 Other services and charges 228,100 228,100 99,886 (128,214) 168,566 Capital outlay 1,100 1,100 947 (153) 4,350 Total streets and highways 1,986,200 1,987,300 1,750,218 (237,082) 1,891,921 Central services - maintenance Personal services 590,900 591,800 577,902 (13,898) 512,189 Supplies, repairs, and maintenance 31,700 31,700 30,574 (1,126) 26,553 Other services and charges 55,700 55,700 33,996 (21,704) 30,484 Capital outlay 10,200 10,200 8,558 (1,642) 9,600 Total central services - maintenance 688,500 689,400 651,030 (38,370) 578,826 Total public works 4,018,000 4,019,800 3,686,262 (333,538) 3,708,259 Parks and recreation Personal services 3,072,700 3,059,700 3,103,681 43,981 2,881,733 Supplies, repairs, and maintenance 430,600 430,900 414,057 (16,843) 380,471 Other services and charges 740,500 740,500 708,560 (31,940) 664,181 Capital outlay 64,600 64,600 67,170 2,570 53,883 Total parks and recreation 4,308,400 4,295,700 4,293,468 (2,232) 3,980,268 Tree conservation Personal services 458,300 460,100 455,434 (4,666) 421,228 Supplies, repairs, and maintenance 47,600 47,600 48,511 911 45,278 Other services and charges 67,500 67,500 52,189 (15,311) 46,557 Capital outlay 42,800 42,800 36,929 (5,871) 38,257 Total tree conservation 616,200 618,000 593,063 (24,937) 551,320 Total parks and recreation 4,924,600 4,913,700 4,886,531 (27,169) 4,531,588 Government buildings Personal services 149,900 151,400 152,426 1,026 139,749 Supplies, repairs, and maintenance 70,000 70,000 38,228 (31,772) 33,161 Other services and charges 559,600 559,600 525,623 (33,977) 478,890 Capital outlay 3,000 3,000 - (3,000) 200 Total government buildings 782,500 784,000 716,277 (67,723) 652,000 Contingencies 543,500 492,400 - (492,400) - Total expenditures 33,600,200 33,670,000 32,547,503 (1,122,497) 31,425,425 Other Financing Uses Transfers out - - 1,526,778 1,526,778 3,147,000 Total expenditures and other financing uses 33,600,200$ 33,670,000$ 34,074,281$ 404,281$ 34,572,425$ 130 2017 Budgeted Amounts Variance with Final Budget - Over (Under) (Continued) City of Eagan Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget (Original and Final) and Actual - Special Revenue Fund - Housing Fund Year Ended December 31, 2017 2016 Original Final Actual Amounts Actual Revenues Charges for services Housing bond fees 6,600$ 6,600$ 11,265$ 4,665$ 9,300$ Miscellaneous Investment income 3,400 3,400 2,853 (547) 3,050 Total revenues 10,000 10,000 14,118 4,118 12,350 Expenditures General government Current 2,900 2,900 1,400 (1,500) 2,751 Excess of revenues over expenditures 7,100$ 7,100$ 12,718 5,618$ 9,599 Fund Balance Beginning of year 393,366 383,767 End of year 406,084$ 393,366$ 131 Variance with final budget - over (under) Budgeted Amounts 2017 (With Comparative Actual Amounts for the Year Ended December 31, 2016) 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 Year Ended December 31, 2017 2016 Original Final Actual Amounts Actual Revenues Charges for services Cable television franchise fees -$ -$ 930,767$ 930,767$ 892,557$ Miscellaneous Investment income 10,000 10,000 16,987 6,987 18,938 Total revenues 10,000 10,000 947,754 937,754 911,495 Expenditures General government Current - - 100 100 100 Capital outlay - - 5,249 5,249 - Total expenditures - - 5,349 5,349 100 Excess of revenues over (under) expenditures 10,000 10,000 942,405 932,405 911,395 Other Financing Uses Transfers out (1,064,500) (1,064,500) (1,071,130) (6,630) (949,399) Net change in fund balance (1,054,500)$ (1,054,500)$ (128,725) 925,775$ (38,004) Fund Balance Beginning of year 1,869,905 1,907,909 End of year 1,741,180$ 1,869,905$ 132 Variance with Final Budget - Over (Under) Budgeted Amounts 2017 (With Comparative Actual Amounts for the Year Ended December 31, 2016) City of Eagan Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget (Original and Final) and Actual - Special Revenue Fund - Eagan TV Year Ended December 31, 2017 2016 Original Final Actual Amounts Actual Revenues Charges for services General government 415,000$ 415,000$ 385,581$ (29,419)$ 391,988$ Miscellaneous Investment income - - 7,464 7,464 7,229 Contributions and donations - - - - 22,341 Total revenues 415,000 415,000 393,045 (21,955) 421,558 Expenditures General government Current 579,700 583,000 537,051 (45,949) 492,032 Capital outlay 24,900 24,900 22,405 (2,495) 154,706 Total expenditures 604,600 607,900 559,456 (48,444) 646,738 Excess of revenues over (under) expenditures (189,600) (192,900) (166,411) 26,489 (225,180) Other Financing Sources Transfers in 417,200 417,200 403,765 (13,435) 345,311 Net change in fund balance 227,600$ 224,300$ 237,354 13,054$ 120,131 Fund Balance Beginning of year 1,155,816 1,035,685 End of year 1,393,170$ 1,155,816$ 133 Variance with Final Budget - Over (Under) Budgeted Amounts 2017 (With Comparative Actual Amounts for the Year Ended December 31, 2016) 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 Year Ended December 31, 2017 2016 Original Final Actual Amounts Actual Revenues Intergovernmental revenues Other grants and aids 360,000$ 360,000$ 315,000$ (45,000)$ 135,000$ Miscellaneous Investment income 100 100 1,887 1,787 2,589 Other 72,000 72,000 34,028 (37,972) 33,047 Total revenues 432,100 432,100 350,915 (81,185) 170,636 Expenditures General government Current 457,600 457,600 372,203 (85,397) 157,964 Excess of revenues over (under) expenditures (25,500)$ (25,500)$ (21,288) 4,212$ 12,672 Fund Balance Beginning of year 280,377 267,705 End of year 259,089$ 280,377$ 134 2017 Budgeted Amounts Variance with final budget - over (under) (With Comparative Actual Amounts for the Year Ended December 31, 2016) City of Eagan Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget (Original and Final) and Actual - Special Revenue Fund - DWI Forfeiture Year Ended December 31, 2017 2016 Original Final Actual Amounts Actual Revenues Fines and forfeitures Police forfeitures 16,000$ 16,000$ 13,534$ (2,466)$ 26,189$ Miscellaneous Investment income 300 300 221 (79) 381 Total revenues 16,300 16,300 13,755 (2,545) 26,570 Expenditures Public safety Current 8,000 8,000 53,115 45,115 7,445 Net change in fund balance 8,300$ 8,300$ (39,360) (47,660)$ 19,125 Fund Balance Beginning of year 57,585 38,460 End of year 18,225$ 57,585$ 135 Variance with Final Budget - Over (Under) Budgeted Amounts 2017 (With Comparative Actual Amounts for the Year Ended December 31, 2016) City of Eagan Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget (Original and Final) and Actual - Special Revenue Fund - Cedar Grove Parking Garage Year Ended December 31, 2017 2016 Original Final Actual Amounts Actual Revenues Property taxes General property taxes 60,000$ 60,000$ 59,841$ (159)$ 60,070$ Miscellaneous Investment income (800) (800) (1,659) (859) (1,414) Other 254,429 254,429 224,433 (29,996) 218,995 Total revenues 313,629 313,629 282,615 (31,014) 277,651 Expenditures Public works Current 365,970 365,970 315,356 (50,614) 300,149 Net change in fund balance (52,341)$ (52,341)$ (32,741) 19,600$ (22,498) Fund Balance Beginning of year (51,006) (28,508) End of year (83,747)$ (51,006)$ 136 (With Comparative Actual Amounts for the Year Ended December 31, 2016) 2017 Budgeted Amounts Variance with Final Budget - Over (Under) 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 Year Ended December 31, 2017 2016 Original Final Actual Amounts Actual Revenues Property taxes General property taxes 478,403$ 478,403$ 476,632$ (1,771)$ 465,012$ Charges for services Parks and recreation 950,000 950,000 2,309,745 1,359,745 628,146 Miscellaneous Investment income 20,000 20,000 29,035 9,035 22,801 Contributions and donations - - 12,340 12,340 - Total revenues 1,448,403 1,448,403 2,827,752 1,379,349 1,115,959 Expenditures Parks and recreation Current - - 5,037 5,037 100 Capital outlay 1,365,000 1,365,000 1,157,299 (207,701) 492,572 Total expenditures 1,365,000 1,365,000 1,162,336 (202,664) 492,672 Excess of revenues over expenditures 83,403$ 83,403$ 1,665,416 1,582,013$ 623,287 Fund Balance Beginning of year 3,456,223 2,832,936 End of year 5,121,639$ 3,456,223$ 137 Variance with Final Budget - Over (Under) Budgeted Amounts 2017 (With Comparative Actual Amounts for the Year Ended December 31, 2016) City of Eagan Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget (Original and Final) and Actual - Capital Projects Fund - Equipment Revolving Fund Year Ended December 31, 2017 2016 Original Final Actual Amounts Actual Revenues Property taxes General property taxes 1,260,055$ 1,260,055$ 1,255,317$ (4,738)$ 1,224,785$ Fines and forfeitures - - 3,140 3,140 - Miscellaneous Investment income 5,000 5,000 1,820 (3,180) 2,653 Contributions and donations - - 32,000 32,000 30,000 Total revenues 1,265,055 1,265,055 1,292,277 27,222 1,257,438 Expenditures General government Current - - 5,088 5,088 100 Capital outlay 194,700 194,700 157,110 (37,590) 161,374 Total general government 194,700 194,700 162,198 (32,502) 161,474 Public safety Current - - 500 500 - Capital outlay 770,200 770,200 711,887 (58,313) 370,536 Total public safety 770,200 770,200 712,387 (57,813) 370,536 Public works Current - - 19,209 19,209 3,054 Capital outlay 604,500 604,500 552,778 (51,722) 387,347 Total public works 604,500 604,500 571,987 (32,513) 390,401 Parks and recreation Capital outlay 335,500 335,500 330,181 (5,319) 107,718 Total expenditures 1,904,900 1,904,900 1,776,753 (128,147) 1,030,129 Excess of revenues over (under) expenditures (639,845) (639,845) (484,476) 155,369 227,309 Other Financing Sources Sale of City property - - 607 607 20,516 Transfers in 13,200 13,200 1,502,328 1,489,128 8,633 Total other financing sources 13,200 13,200 1,502,935 1,489,735 29,149 Net change in fund balance (626,645)$ (626,645)$ 1,018,459 1,645,104$ 256,458 Fund Balance Beginning of year 771,099 514,641 End of year 1,789,558$ 771,099$ 138 Variance with Final Budget - Over (Under) Budgeted Amounts 2017 (With Comparative Actual Amounts for the Year Ended December 31, 2016) City of Eagan Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget (Original and Final) and Actual - Capital Projects Fund - General Facilities Renewal Year Ended December 31, 2017 2016 Original Final Actual Amounts Actual Revenues Property taxes General property taxes 345,881$ 345,881$ 344,519$ (1,362)$ 336,200$ Miscellaneous Investment income - - 5,904 5,904 5,686 Total revenues 345,881 345,881 350,423 4,542 341,886 Expenditures General government Current - - 100 100 100 Public safety Current - - - - 12,050 Capital outlay 8,400 8,400 - (8,400) - Total public safety 8,400 8,400 - (8,400) 12,050 Public works Capital outlay - - 30,068 30,068 13,005 Parks and recreation Capital outlay 14,000 14,000 - (14,000) 12,031 Government buildings Current - - - - 4,800 Capital outlay 226,800 226,800 96,510 (130,290) 238,421 Total government buildings 226,800 226,800 96,510 (130,290) 243,221 Total expenditures 249,200 249,200 126,678 (122,522) 280,407 Excess of revenues over expenditures 96,681 96,681 223,745 127,064 61,479 OTHER FINANCING SOURCES Transfers Out - - (165,085) (165,085) - Net Change in Fund Balances 96,681$ 96,681$ 58,660 (38,021)$ 61,479 Fund Balance Beginning of year 822,908 761,429 End of year 881,568$ 822,908$ 139 Variance with final budget - over (under) Budgeted Amounts 2017 (With Comparative Actual Amounts for the Year Ended December 31, 2016) 140 (THIS PAGE LEFT BLANK INTENTIONALLY) City of Eagan Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget (Original and Final) and Actual - Capital Projects Fund - Fire Apparatus Revolving Year Ended December 31, 2017 2016 Original Final Actual amounts Actual Revenues Property taxes General property taxes 148,553$ 148,553$ 147,933$ (620)$ 155,129$ Miscellaneous Investment income - - 5,379 5,379 5,588 Total revenues 148,553 148,553 153,312 4,759 160,717 Expenditures Public safety Capital outlay 170,000 170,000 224,879 54,879 72,079 Excess of revenues over (under) expenditures (21,447) (21,447) (71,567) (50,120) 88,638 Other Financing Sources Sale of City property 200,000 200,000 - (200,000) - Net change in fund balance 178,553$ 178,553$ (71,567) (250,120)$ 88,638 Fund Balance Beginning of year 818,471 729,833 End of year 746,904$ 818,471$ s. 141 2017 Budgeted amounts Variance with final budget - over (under) (with Comparative Actual Amounts for the Year Ended December 31, 2016) City of Eagan Comparative Statement of Fund Net Position - Public Utilities Enterprise Fund December 31, 2017 2017 2016 Assets Current assets Cash and investments 19,867,144$ 19,367,032$ Accounts receivable 2,772,158 2,664,618 Interest receivable 81,944 80,096 Special assessments receivable 41,781 33,732 Due from other funds 12,617,912 15,424,571 Advances to other funds - 2,223,726 Prepaid items 1,099 110 Total current assets 35,382,038 39,793,885 Property and equipment Land 971,317 971,317 Permanent easements 336,501 336,501 Buildings and improvements 4,538,588 1,886,390 Water supply facilities 48,437,437 47,833,100 Water storage facilities 6,551,089 6,551,089 Water mains and lines 51,408,080 51,101,597 Sewer mains and lines 51,951,201 51,104,078 Storm drainage system 83,069,037 82,709,353 Street lights 956,839 674,795 Communications tower 1,720,090 1,567,123 Machinery and equipment 9,143,143 8,050,166 Construction in progress 575,671 303,158 Total property and equipment 259,658,993 253,088,667 Less accumulated depreciation (93,883,288) (89,193,561) Property and equipment, net 165,775,705 163,895,106 Other assets Special assessments receivable 323,601 356,378 Due from other government units Current value and debt service credits 171,103 68,955 Net OPEB asset 124,499 19,409 Total other assets 619,203 444,742 Total assets 201,776,946 204,133,733 Deferred outflows of resources Pensions 475,607 904,228 Total assets and deferred outflows of resources 202,252,553$ 205,037,961$ 142 2017 2016 Liabilities, Deferred Inflows of Resources, and Fund Equity Current liabilities Salaries and benefits payable 30,252$ 29,093$ Accounts payable 1,054,282 770,099 Contracts payable 182,796 264,085 Due to other governments 614,805 416,926 Unearned revenue 198,020 227,501 Total current liabilities 2,080,155 1,707,704 Noncurrent liabilities Customer deposits 166,693 148,441 Net pension liability 1,742,831 2,179,576 Total long-term liabilities 1,909,524 2,328,017 Total liabilities 3,989,679 4,035,721 Deferred inflows of resources Pensions 336,959 274,313 OPEB 21,238 - Total deferred inflow of resources 358,197 274,313 Net position Net investment in capital assets 165,775,705 163,895,106 Unrestricted 32,128,972 36,832,821 Total net position 197,904,677 200,727,927 Total liabilities, deferred inflows of resources, and net position 202,252,553$ 205,037,961$ 143 Storm Drainage/ Street Water Fund Total Sewer Water Lighting Quality 2017 2016 Operating Revenues Service charges 6,793,966$ 5,070,879$ 764,627$ 2,664,843$ 15,294,315$ 14,219,942$ Connection permits 7,552 13,985 - - 21,537 16,892 Penalties 20,836 15,369 2,729 7,155 46,089 87,225 Sale of materials and meter charges 9,405 76,610 - - 86,015 71,330 Other revenue - - - - - 20,266 Total operating revenues 6,831,759 5,176,843 767,356 2,671,998 15,447,956 14,415,655 Operating Expenses Personal services 664,404 1,669,020 9,800 533,830 2,877,054 2,931,663 Supplies, repairs, and maintenance 185,403 483,720 - 156,558 825,681 472,051 Other services and charges 229,434 1,709,877 497,381 1,307,829 3,744,521 2,891,970 MCES disposal charge 5,198,159 4,885 - - 5,203,044 4,956,884 Total operating expenses 6,277,400 3,867,502 507,181 1,998,217 12,650,300 11,252,568 Operating income before depreciation 554,359 1,309,341 260,175 673,781 2,797,656 3,163,087 Depreciation expense 840,299 2,608,561 47,484 1,345,735 4,842,079 4,547,263 Operating income (loss) (285,940)$ (1,299,220)$ 212,691$ (671,954)$ (2,044,423) (1,384,176) Nonoperating Revenues (Expenses) Investment income 242,024 271,971 Interest earnings Special assessments 55,386 61,178 Gain (loss) on sale of asset 19,120 (8,112) Refunds and reimbursements 63,884 125,310 Connection charges 1,134,251 533,226 Intergovernmental revenues 5,075 95,880 Other revenues 1,090,402 1,017,260 Total nonoperating revenues (expenses), net 2,610,142 2,096,713 Income before capital contributions And transfers 565,719 712,537 Capital contributions 2,205,833 1,837,456 Transfers out (5,669,600) (1,975,668) Change in net position (2,898,048) 574,325 Net Position Beginning of year 200,727,927 200,153,602 Change in accounting principle 74,798 - Beginning of year as restated 200,802,725 200,153,602 End of year 197,904,677$ 200,727,927$ 144 Year Ended December 31, 2017 Division City of Eagan Schedule of Revenues, Expenses, and Changes in Fund Net Position - Public Utilities Enterprise Fund Benefit Accrual Risk Management Workers' Compensation Self-Insurance Dental Self- Insurance Total Assets Current assets Cash and cash equivalents 4,247,030$ 1,640,940$ 3,130,114$ 2,269$ 9,020,353$ Accounts receivable 4,918 - - - 4,918 Accrued interest receivable 12,530 4,104 7,837 - 24,471 Prepaid items - - 8,346 - 8,346 Total assets 4,264,478$ 1,645,044$ 3,146,297$ 2,269$ 9,058,088$ Liabilities and Net Position Liabilities Current liabilities Accounts payable 10,924$ 2,694$ 616$ -$ 14,234$ Due to other governments 4,308 2,141 3,818 - 10,267 Unearned revenue 44,280 - - - 44,280 Other liabilites 164,883 - 117,574 - 282,457 Compensated absences 2,177,628 - - - 2,177,628 Total current liabilities 2,402,023 4,835 122,008 - 2,528,866 Noncurrent liabilities Other liabilities - - 104,726 - 104,726 Compensated absences 2,269,333 - - - 2,269,333 Total noncurrent liabilities 2,269,333 - 104,726 - 2,374,059 Total liabilities 4,671,356 4,835 226,734 - 4,902,925 Net position Unrestricted (406,878) 1,640,209 2,919,563 2,269 4,155,163 Total liabilities and net position 4,264,478$ 1,645,044$ 3,146,297$ 2,269$ 9,058,088$ 145 City of Eagan Combining Statement of Fund Net Position - Internal Service Funds December 31, 2017 Combining Statement of Revenues, Expenses, and Changes in Fund Net Position - Internal Service Funds Year Ended December 31, 2017 Benefit Accrual Risk Management Workers' Compensation Self-Insurance Dental Self- Insurance Total Operating Revenues Service charges 9,316,466$ 508,700$ 634,539$ 2,270$ 10,461,975$ Operating Expenses Personal services Accrued leave benefits 2,569,682 - - - 2,569,682 Employee retirement benefits 3,414,000 - - - 3,414,000 Employee insurance benefits 3,284,185 - - - 3,284,185 Other services and charges (1,918) 391,704 383,334 - 773,120 Total operating expenses 9,265,949 391,704 383,334 - 10,040,987 Operating income 50,517 116,996 251,205 2,270 420,988 Nonoperating Revenues Investment income 24,743 11,792 20,697 (1) 57,231 Special assessments - - 2 - 2 Total nonoperating revenue 24,743 11,792 20,699 (1) 57,233 Change in net position 75,260 128,788 271,904 2,269 478,221 Net Position Beginning of year (482,138) 1,511,421 2,647,659 - 3,676,942 End of year (406,878)$ 1,640,209$ 2,919,563$ 2,269$ 4,155,163$ 146 City of Eagan City of Eagan Combining Statement of Cash Flows - Internal Service Funds Year Ended December 31, 2017 Workers' Benefit Risk Compensation Dental Accrual Management Self-Insurance Self-Insurance Total Cash Flows - Operating Activities Receipts from other funds 9,312,494$ 508,700$ 634,539$ 2,270$ 10,458,003$ Other nonoperating revenues - - 2 - 2 Payments to suppliers 12,305 (388,210) (343,896) - (719,801) Payments to employees (2,211,314) - - - (2,211,314) Payments of benefits on behalf of employees (6,702,155) - - - (6,702,155) Net cash flows - operating activities 411,330 120,490 290,645 2,270 824,735 Cash Flows - Investing Activities Interest and dividends received 20,988 11,157 19,345 (1) 51,489 Net change in cash and cash equivalents 432,318 131,647 309,990 2,269 876,224 Cash and Cash Equivalents January 1 3,814,712 1,509,293 2,820,124 - 8,144,129 December 31 4,247,030$ 1,640,940$ 3,130,114$ 2,269$ 9,020,353$ Reconciliation of Operating Income (Loss) to Net Cash Flows- Operating Activities Operating income (loss) 50,517$ 116,996$ 251,205$ 2,270$ 420,988$ Adjustments to reconcile operating Income (loss) to net cash flows - operating activities Other nonoperating revenue - - 2 - 2 Accounts receivable 1,748 - - - 1,748 Prepaid items - - 8,997 - 8,997 Accounts payable 10,387 1,353 (1,999) - 9,741 Wages, salaries, and compensation payable 358,368 - - - 358,368 Unearned revenue (5,720) - - - (5,720) Due to other governments (6,765) 2,141 (2,060) - (6,684) Other liabilities 2,795 - 34,500 - 37,295 Total adjustments 360,813 3,494 39,440 - 403,747 Net cash flows - operating activities 411,330$ 120,490$ 290,645$ 2,270$ 824,735$ 147 Governmental Activities - Internal Service Funds Balance Balance Dakota County Drug Task Force 12/31/16 Additions Deletions 12/31/17 Assets Cash and investments 305,891$ 1,210,045$ 1,274,184$ 241,752$ Restricted cash 294,713 239,532 277,523 256,722 Other receivables - 28,969 - 28,969 Accrued interest receivable 1,352 1,033 1,352 1,033 Due from other governments 68,092 143,313 68,092 143,313 Other assets 4,322 5,246 4,322 5,246 Total assets 674,370$ 1,628,138$ 1,625,473$ 677,035$ Liabilities Accounts payable $ 613,056 1,441,991$ 1,478,480$ $ 576,567 Due to other governments 61,314 186,147 146,993 100,468 Total liabilities 674,370$ 1,628,138$ 1,625,473$ 677,035$ Balance Balance Dakota County Drug Task Force 12/31/16 Additions Deletions 12/31/17 Equipment Fund Cash and investments 59,178$ 25,202$ 38,996$ 45,384$ Accrued interest receivable 136 116 136 116 Total assets 59,314$ 25,318$ 39,132$ 45,500$ Liabilities Accounts payable $ 31,314 25,318$ 11,132$ $ 45,500 Due to other governments 28,000 - 28,000 - Total liabilities 59,314$ 25,318$ 39,132$ 45,500$ Balance Balance Total 12/31/16 Additions Deletions 12/31/17 Assets Cash and investments 365,069$ 1,235,247$ 1,313,180$ 287,136$ Restricted cash 294,713 239,532 277,523 256,722 Other receivables - 28,969 - 28,969 Accrued interest receivable 1,488 1,149 1,488 1,149 Due from other governments 68,092 143,313 68,092 143,313 Other assets 4,322 5,246 4,322 5,246 Total assets 733,684$ 1,653,456$ 1,664,605$ 722,535$ Liabilities Accounts payable $ 644,370 $ 1,467,309 $ 1,489,612 $ 622,067 Due to other governments 89,314 186,147 174,993 100,468 Total liabilities 733,684$ 1,653,456$ 1,664,605$ 722,535$ 148 For the Year Ended December 31, 2017 Assets and Liabilities Statement of Changes in Agency Funds City of Eagan City of Eagan Combined Schedule of Bonds Payable December 31, 2017 Coupon Rates Year Original Bonds on Outstanding Issued Amount Retired Outstanding Bonds G.O. Bonds 2005A 5,155,000$ 4,660,000$ 495,000$ 3.80%-3.90% 2008A 4,105,000 1,655,000 2,450,000 4.000-4.375% 2009A 525,000 385,000 140,000 3.80%-4.00% 2009B 8,195,000 4,300,000 3,895,000 3.00%-4.00% 2010A 415,000 265,000 150,000 3.49-3.97% 2012A 1,660,000 395,000 1,265,000 1.55%-3.45% 2012B 575,000 310,000 265,000 1.00%-1.75% 2013A 12,390,000 900,000 11,490,000 2.00-3.40% 2016A 8,130,000 - 8,130,000 2.00-3.00% 2017A 2,280,000 - 2,280,000 2.00-2.75% Total G.O. Bonds 43,430,000$ 12,870,000$ 30,560,000$ 149 City of Eagan Combined Schedule of Bonds Payable Maturities December 31, 2017 Issue Interest Maturity Date Rates Dates Principal G.O. Bonds 2005 G.O. Improvement Bonds, Series A, Maturing 12/01/05 $175,000 per year 3.80% 02/01/18 175,000$ $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 495,000 2008 G.O. State Aid Street Bonds, Series A, Maturing 08/01/08 $205,000 per year 4.00%-4.375% 04/01/18 2,450,000 Total 2008 G.O. State Aid Street Bonds, Series A 2,450,000 2009 G.O. Equipment Certificate Bonds, Series A, Maturing 09/01/09 $70,000 per year 3.80%-4.00% 02/01/18-19 140,000 Total 2009 G.O. Equipment Certificate Bond, Series A 140,000 2009 G.O. Facility Refunding Bonds, Series B, Maturing 12/15/09 $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 3,895,000 2010 G.O. Equipment Certificate Bonds, Series A, Maturing 12/15/10 $50,000 per year 3.97% 02/01/18-20 150,000 Total 2010 G.O. Equipment Certificate Bond, Series A 150,000 2012 G.O. Housing Improvement Bonds, Series A, Maturing 05/15/12 $100,000 per year 1.55% 02/01/18 100,000 $105,000 per year 1.85-2.35% 2/1/19-21 315,000 $110,000 per year 2.55% 02/01/22 110,000 $115,000 per year 3.00% 02/01/17 230,000 $120,000 per year 3.25% 02/01/25 120,000 $125,000 per year 3.25% 02/01/26 125,000 $130,000 per year 3.45% 02/01/27 130,000 $135,000 per year 3.45% 02/18/28 135,000 Total 2012 G.O. Housing Improvement Bond, Series B 1,265,000 2012 G.O. Equipment Certificate Bonds, Series B, Maturing 05/15/12 $65,000 per year 1.00-1.75% 6/1/18-20 195,000 $70,000 per year 1.75% 6/1/21 70,000 Total 2012 G.O. Equipment Certificate Bonds, Series B 265,000 150 Issue Interest Maturity Date Rates Dates Principal G.O. Bonds 2013 G.O. Tax Increment Bonds, Series A, Maturing 06/01/13 $765,000 per year 2.00% 02/01/18 765,000$ $780,000 per year 2.00% 02/01/19 780,000 $800,000 per year 2.00% 02/01/20 800,000 $815,000 per year 2.00% 02/01/21 815,000 $830,000 per year 2.25% 02/01/22 830,000 $850,000 per year 2.45% 02/01/23 850,000 $870,000 per year 2.65% 02/01/24 870,000 $895,000 per year 2.85% 02/01/25 895,000 $920,000 per year 3.00% 02/01/26 920,000 $945,000 per year 3.10% 02/01/27 945,000 $975,000 per year 3.20% 02/01/28 975,000 $1,005,000 per year 3.30% 02/01/29 1,005,000 $1,040,000 per year 3.40% 02/01/30 1,040,000 Total 2013 G.O. Tax Increment Bonds, Series A Refunding Bond, Series A 11,490,000 2016 G.O. Capital Improvement Plan Bonds, Series A, Maturing 04/28/16 $310,000 per year 3.00% 02/01/18 310,000 $305,000 per year 3.00% 02/01/19 305,000 $315,000 per year 3.00% 02/01/20 315,000 $305,000 per year 3.00% 02/01/21 305,000 $355,000 per year 3.00% 02/01/22 355,000 $370,000 per year 3.00% 02/01/23 370,000 $380,000 per year 3.00% 02/01/24 380,000 $390,000 per year 3.00% 02/01/25 390,000 $400,000 per year 2.00% 02/01/26 400,000 $410,000 per year 2.00% 02/01/27 410,000 $420,000 per year 2.00% 02/01/28 420,000 $425,000 per year 2.00% 02/01/29 425,000 $435,000 per year 2.00% 02/01/30 435,000 $445,000 per year 2.00% 02/01/31 445,000 $450,000 per year 2.00% 02/01/32 450,000 $460,000 per year 2.20% 02/01/33 460,000 $470,000 per year 2.30% 02/01/34 470,000 $485,000 per year 2.40% 02/01/35 485,000 $495,000 per year 2.50% 02/01/36 495,000 $505,000 per year 2.55% 02/01/37 505,000 Total 2016 G.O. Capital Improvement Bonds, Series A 8,130,000 2017 G.O. State Aid Street Bonds, Series A, Maturing 10/01/17 $225,000 per year 2.00% 04/01/19-20 450,000 $220,000 per year 2.25% 04/01/21 220,000 $215,000 per year 2.25% 04/01/22 215,000 $210,000 per year 2.25-2.5% 04/01/23-24 420,000 $205,000 per year 2.50% 04/01/25 205,000 $200,000 per year 2.50% 04/01/26 200,000 $195,000 per year 2.75% 04/01/27 195,000 $190,000 per year 2.75% 04/01/28 190,000 185,000 per year 2.75% 04/01/29 185,000 Total 2017 G.O. State Aide Street Bonds, Series A 2,280,000 Total G.O. Bonds 30,560,000$ 151 Special Assessment Debt Housing Improvement General Bonded Debt Year Principal Interest Principal Interest Principal Interest Principal Interest 2018 175,000$ 15,721$ 100,000$ 34,200$ 930,000$ 125,350$ 185,000$ 12,918$ 2019 165,000 9,220 105,000 32,454 960,000 95,800 185,000 7,228 2020 155,000 3,022 105,000 30,380 980,000 60,600 115,000 2,786 2021 - - 105,000 28,044 1,025,000 20,500 70,000 613 2022 - - 110,000 25,408 - - - - 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 - - - - - - - - 2031 - - - - - - - - 2032 - - - - - - - - 2033 - - - - - - - - 2034 - - - - - - - - 2035 - - - - - - - - 2036 - - - - - - - - 2037 - - - - - - - - Total 495,000$ 27,963$ 1,265,000$ 227,154$ 3,895,000$ 302,250$ 555,000$ 23,545$ 152 Equipment Certificate City of Eagan Combined Schedule of Debt Service Requirements December 31, 2017 Total Principal Interest Principal Interest Principal Interest Principal Interest 2,450,000$ 105,697$ 765,000$ 300,233$ 310,000$ 194,773$ 4,915,000$ 788,892$ 225,000 52,313 780,000 284,783 305,000 185,548 2,725,000 667,346 225,000 47,813 800,000 268,983 315,000 176,248 2,695,000 589,832 220,000 43,088 815,000 252,833 305,000 166,948 2,540,000 512,026 215,000 38,194 830,000 235,345 355,000 157,048 1,510,000 455,995 210,000 33,413 850,000 215,595 370,000 146,173 1,545,000 417,461 210,000 28,425 870,000 193,655 380,000 134,923 1,575,000 375,833 205,000 23,238 895,000 169,374 390,000 123,373 1,610,000 331,140 200,000 18,175 920,000 142,820 400,000 113,522 1,645,000 285,691 195,000 12,994 945,000 114,372 410,000 105,422 1,680,000 239,688 190,000 7,700 975,000 84,126 420,000 97,122 1,720,000 191,277 185,000 2,544 1,005,000 51,942 425,000 88,672 1,615,000 143,158 - - 1,040,000 17,680 435,000 80,072 1,475,000 97,752 - - - - 445,000 71,272 445,000 71,272 - - - - 450,000 62,322 450,000 62,322 - - - - 460,000 52,762 460,000 52,762 - - - - 470,000 42,297 470,000 42,297 - - - - 485,000 31,072 485,000 31,072 - - - - 495,000 19,065 495,000 19,065 - - - - 505,000 6,439 505,000 6,439 4,730,000$ 413,594$ 11,490,000$ 2,331,741$ 8,130,000$ 2,055,073$ 30,560,000$ 5,381,320$ 153 Capital Improvement PlanState-Aid Debt Tax Increment Cash and Money Market Funds Deposits 13,085,641$ Cash on hand 15,095 Total 13,100,736$ Coupon Maturity Fair Value Investments Minnesota State Board of Investments N/a N/a 16,377,806$ Money Market N/a N/a 747 Us Treasury State & Local Gov't N/a 4/1/2018 2,263,003 Us Treasury 1.250% 11/15/18 995,430 Us Treasury 1.500% 01/31/19 996,330 Famca 1.150% 09/07/18 997,140 Famca 1.430% 04/18/19 1,991,440 Famca 1.430% 04/30/19 995,630 Fed Home Loan Bk 1.375% 03/09/18 1,000,070 Fed Home Loan Bk 0.875% 03/19/18 998,950 Fed Home Loan Bk 0.625% 08/07/18 993,820 Fed Home Loan Bk 2.000% 09/14/18 2,003,340 Fed Home Loan Bk 1.150% 10/30/18 995,220 Fed Home Loan Bk 1.020% 11/21/18 993,160 Fed Home Loan Bk 1.800% 11/26/18 999,520 Fed Home Loan Bk 1.250% 01/16/19 1,987,440 Fed Home Loan Bk 1.350% 02/08/19 994,830 Fed Home Loan Bk 1.320% 02/15/19 994,440 Fed Home Loan Bk 1.500% 03/08/19 995,890 Fed Home Loan Bk 1.875% 03/08/19 1,000,090 Fed Home Loan Bk 1.375% 03/18/19 994,220 Fed Home Loan Bk 1.375% 04/29/19 993,010 Fed Home Loan Bk 1.500% 05/23/19 993,660 Fed Home Loan Bk 1.600% 05/30/19 996,410 Fed Home Loan Bk 1.520% 10/04/19 992,730 Fed Home Loan Bk 1.550% 10/11/19 993,060 Fed Home Loan Bk 1.500% 09/27/22 990,000 FFCB 0.750% 02/16/18 999,410 FFCB 1.125% 03/12/18 999,750 FFCB 1.250% 04/03/18 999,570 FFCB 0.750% 04/18/18 997,820 FFCB 1.000% 04/22/18 998,960 FFCB 0.875% 06/13/18 1,993,920 FFCB 0.850% 08/24/18 994,840 FFCB 1.850% 09/19/18 500,080 FFCB 0.890% 11/16/18 992,740 FFCB 1.180% 04/02/19 991,770 FFCB 1.400% 05/15/19 993,500 FFCB 1.375% 06/19/19 992,570 FFCB 1.520% 06/24/19 994,870 FFCB 1.400% 08/28/19 991,300 FHL Mtg Cp 1.375% 01/30/18 1,000,020 FHL Mtg Cp 0.750% 04/09/18 998,160 FHL Mtg Cp 1.325% 09/24/18 996,940 FHL Mtg Cp 1.150% 10/09/18 995,270 FHL Mtg Cp 0.875% 10/12/18 993,080 FHL Mtg Cp 1.125% 04/15/19 990,850 FHL Mtg Cp 1.250% 06/24/19 990,180 FHL Mtg Cp 2.000% 07/30/19 1,001,450 FHL Mtg Cp 1.625% 10/25/19 994,320 FHL Mtg Cp 1.375% 10/28/19 989,720 FNMA 4.065% 02/15/18 1,003,190 FNMA 1.050% 04/17/18 998,780 FNMA 1.365% 06/27/18 1,997,340 FNMA 1.250% 09/27/18 996,410 FNMA 1.125% 10/19/18 3,979,920 FNMA 1.500% 11/30/18 997,040 FNMA 1.375% 01/28/19 995,530 FNMA 1.875% 02/19/19 1,000,260 FNMA 1.700% 02/27/19 998,430 FNMA 1.375% 03/27/19 994,240 FNMA 0.625% 07/26/19 992,040 FNMA 1.330% 10/24/19 989,060 FNMA 2.000% 11/30/20 998,550 154 City of Eagan Schedule of Cash and Investments December 31, 2017 Coupon Maturity Fair Value Investments CD-East Boston Svgs Bk Boston Ma 1.000% 01/30/18 248,945$ CD-Comenity Cap Bk Salt Lake City 1.000% 08/15/18 248,019 CD-HSCB Bk USA N A Mclean VA 1.100% 08/24/18 246,971 CD-Admirals Bk Boston Mass 1.100% 08/27/18 247,952 CD-TCF Natl Bk 1.000% 11/09/18 246,604 CD-Franklin Synergy Bk Tenn 1.100% 11/21/18 247,367 CD-MB Finl Bk Na Chicago Ill 1.050% 11/26/18 247,436 CD-Marlin Bus Bank 1.500% 01/14/19 248,360 CD-Great Southn Bk Fsb 1.500% 01/15/19 248,358 CD-Sterling Bank Mo 1.550% 02/06/19 247,417 CD-Worlds Foremost Bk Sydney Neb 1.550% 02/08/19 199,522 CD-Sturgis Bk & Tr Co Mich 1.550% 02/11/19 248,395 CD-Bbrookline Bk Mass 1.350% 02/19/19 247,805 CD-Hanmi Bk Los Angeles Ca 1.350% 02/19/19 247,805 CD-F&M Bk Clarksville Tenn 1.250% 02/21/19 247,511 CD-Community State B 1.400% 02/28/19 247,897 CD-Crossfirst Bk Leawood Ks 1.200% 02/28/19 247,327 CD-Frazer Bk Altus Okla 1.200% 02/28/19 247,327 CD-Kearny Bk New Jersey 1.250% 02/28/19 246,475 CD-Profinium Inc Truman Minn 1.250% 02/28/19 247,471 CD-Northern Bank & Trust 1.200% 03/01/19 246,854 CD-Midfirst Bank 1.300% 04/22/19 246,321 CD-Carolina Alliance Bk 1.300% 04/24/19 247,297 CD-Luana Svgs Bk Iowa 1.100% 05/09/19 245,322 CD-American Express Fed Svgs Bk 1.650% 05/17/19 246,163 CD-Everbank Fl 1.500% 05/24/19 246,810 CD-North Amer Svgs Bk Grandview 1.600% 05/24/19 248,148 CD-Stearns Bank 1.500% 05/24/19 247,802 CD-Washington Tr Co Westerly Ri 1.550% 05/24/19 246,983 CD-Bank Hope Losangeles Ca 1.600% 05/28/19 248,131 CD-Synchrony Bank 1.650% 05/28/19 246,311 CD-Capital Bank 1.600% 05/30/19 247,125 CD-Woori Amer Bk 1.500% 06/07/19 246,743 CD-Security Fec Bk Aiken Sc 1.200% 08/12/19 245,636 CD-Lake City Bk Warsaw Ind 1.700% 09/09/19 246,056 CD-Bershire Bk Pittsfield Ma 1.550% 09/11/19 246,428 CD-Goldman Sachs Bk Usa Ny 1.750% 09/13/19 246,247 CD-Enerbank Usa Ut 1.700% 09/16/19 248,016 CD-Meridian Bk Paoli PA 1.600% 09/16/19 246,601 CD-Touchmark Natl Bk Norcross Ga 1.650% 09/20/19 247,787 CD-Pinnacle Bk Nashville Tenn 1.700% 09/21/19 247,997 CD-Bank Princeton New Jersey 1.600% 09/23/19 247,558 CD-Discover Bk 1.350% 11/04/19 244,015 CD-Firstbank Pr Santurce 1.300% 11/04/19 244,981 CD-Barclays Bk Del Retail 1.700% 11/08/19 245,765 CD-Preferred Bk La Ca 1.150% 11/08/19 244,931 CD-JPMorgan Chase Bk Na Cmbus 1.450% 11/21/19 244,966 CD-Sallie Mae Bk Salt Lake City Utah 1.800% 11/22/19 246,150 CD-American Express Centrn 1.550% 12/02/19 245,287 CD-Medallion Bk Utah 1.500% 12/05/19 246,662 CD-First Priority Bk Malvern Pa 1.450% 12/08/19 245,413 CD-Bank Castile Ny 1.400% 12/16/19 246,107 CD-BMW Bank of North America 1.550% 12/16/19 245,840 CD-Morton Community Bk Ill 1.500% 12/16/19 246,587 CD-United Bankers Bk Bloomington 1.550% 12/16/19 246,826 CD-Morgan Stanley Bk Utah 2.100% 12/23/19 247,437 CD-Morgan Stanley Pvt Bk 2.050% 12/23/19 247,198 CD-Ally Bk Midvale Utah 2.000% 11/02/20 245,926 CD-Capital One Natl Assn Mclean 2.000% 11/02/20 245,926 CD-Capital One Natl Assn Mclean 2.000% 11/02/20 245,926 Total investments 101,622,505 Total cash and investments 114,723,241$ 155 156 (THIS PAGE LEFT BLANK INTENTIONALLY) 157 STATISTICAL SECTION 158 (THIS PAGE LEFT BLANK INTENTIONALLY) 159 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 Pages Financial Trends 160-163 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 164-167 These schedules contain information to help the reader assess the City's most significant local revenue source, the property tax. Debt Capacity 168-171 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 172-173 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 174-176 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. Table 12008 2009 2010 2011 2012 2013 2014 2015 2016 2017Governmental ActivitiesInvested in capital assets, net of related debt 127,342,872$ 129,316,055$ 138,906,097$ 149,424,950$ 152,611,492$ 159,873,972$ 169,025,431$ 172,739,615$ 174,847,739$ 176,803,023$ Restricted 13,383,643 13,486,518 11,937,549 12,497,998 13,075,016 13,327,484 12,984,885 6,103,293 7,517,764 13,973,752 Unrestricted 18,718,273 17,105,500 15,068,368 8,640,031 8,930,728 18,355,289 11,713,967 3,530,019 2,125,635 7,635,702 Total governmental activities net assets159,444,788$ 159,908,073$ 165,912,014$ 170,562,979$ 174,617,236$ 191,556,745$ 193,724,283$ 182,372,927$ 184,491,138$ 198,412,477$ Business-Type ActivitiesInvested in capital assets, net of related debt 172,932,260$ 175,264,519$ 183,317,999$ 183,322,247$ 182,726,544$ 179,469,767$ 178,155,549$ 177,181,817$ 178,667,346$ 180,375,950$ Restricted 28,616,465 30,961,217 29,996,166 30,120,999 30,250,211 - - - - - Unrestricted 37,009,057 32,993,128 28,738,660 27,968,008 28,233,835 61,371,176 61,790,049 58,987,830 59,790,042 58,098,432 Total business-type activities net assets238,557,782$ 239,218,864$ 242,052,825$ 241,411,254$ 241,210,590$ 240,840,943$ 239,945,598$ 236,169,647$ 238,457,388$ 238,474,382$ Primary GovernmentInvested in capital assets, net of related debt 299,101,382$ 303,806,574$ 321,600,846$ 332,209,447$ 334,882,786$ 338,969,489$ 346,886,230$ 349,793,932$ 353,414,585$ 357,104,723$ Restricted 42,000,108 44,447,735 41,933,715 42,618,997 43,325,227 13,327,484 12,984,885 6,103,293 7,517,764 13,973,752 Unrestricted 56,901,080 50,872,628 44,049,783 37,145,789 37,619,813 80,100,715 73,798,766 62,645,349 62,016,177 65,808,384 Total primary government net assets 398,002,570$ 399,126,937$ 407,584,344$ 411,974,233$ 415,827,826$ 432,397,688$ 433,669,881$ 418,542,574$ 422,948,526$ 436,886,859$ Source: City of Eagan financial recordsCity of EaganNet Position by ComponentLast Ten Years160(accrual basis of accounting) Table 2 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 Expenses Governmental activities General government 20,172,975$ 7,591,323$ 7,185,870$ 6,485,936$ 8,024,291$ 7,609,191$ 8,880,185$ 7,955,249$ 8,903,109$ 9,044,041$ Public safety 13,293,262 16,915,186 14,203,224 14,281,939 14,165,928 15,881,220 16,915,589 17,766,697 22,052,332 20,058,711 Public works 6,122,179 8,100,035 6,640,294 7,070,862 10,436,231 9,888,051 17,325,346 9,911,029 10,800,133 10,092,714 Parks and recreation 4,786,866 5,667,840 4,777,192 4,934,676 4,638,627 5,123,877 4,963,876 5,168,810 5,562,025 6,043,539 Interest on long-term debt 340,625 380,975 335,535 317,280 317,149 481,587 599,738 546,570 291,845 1,165,264 Total governmental activities expenses 44,715,907 38,655,359 33,142,115 33,090,693 37,582,226 38,983,926 48,684,734 41,348,355 47,609,444 46,404,269 Business-type activities Public utilities 13,425,630 13,988,748 15,257,994 15,642,629 15,555,095 15,771,982 15,043,143 15,494,720 15,812,505 17,634,953 Civic arena 1,054,335 1,072,681 1,297,447 1,337,005 1,353,756 1,357,584 1,365,638 1,394,254 1,422,716 1,509,105 Aquatic facility 1,296,665 1,227,814 1,246,942 1,214,859 1,198,770 1,253,404 1,196,730 1,350,212 1,349,143 1,429,534 Community center 2,545,366 2,394,522 2,603,241 2,707,523 2,286,791 2,342,396 2,320,264 2,351,363 2,474,468 2,416,294 Fiber conduit ring 16,210 16,210 16,849 236,359 192,223 198,584 214,645 310,859 161,520 313,951 Total business-type activities expenses 18,338,206 18,699,975 20,422,473 21,138,375 20,586,635 20,923,950 20,140,420 20,901,408 21,220,352 23,303,837 Total primary government expenses 63,054,113$ 57,355,334$ 53,564,588$ 54,229,068$ 58,168,861$ 59,907,876$ 68,825,154$ 62,249,763$ 68,829,796$ 69,708,106$ Program Revenues Governmental activities Charges for services General government 2,134,794$ 1,162,527$ 1,201,784$ 1,276,395$ 1,478,071$ 5,900,659$ 1,844,045$ 1,776,681$ 2,036,931$ 2,841,290$ Public safety 775,677 1,468,689 1,281,033 1,354,906 1,817,107 2,863,469 2,506,427 1,562,839 1,987,426 3,504,473 Public works 528,697 1,025,935 876,389 647,559 1,132,748 1,300,506 554,131 831,932 1,160,285 1,318,757 Parks and recreation 842,030 813,525 777,183 772,749 877,003 890,081 864,963 833,911 815,521 801,096 Operating grants and contributions 558,303 975,296 1,534,972 881,179 860,251 1,533,818 2,076,914 2,194,587 2,066,785 2,083,363 Capital grants and contributions 6,484,249 9,103,882 8,467,755 6,369,632 8,593,756 14,881,089 12,107,207 5,681,916 6,856,199 7,068,955 Total governmental activities program revenues 11,323,750 14,549,854 14,139,116 11,302,420 14,758,936 27,369,622 19,953,687 12,881,866 14,923,147 17,617,934 Business-type activities Charges for services Public utilities 12,106,278 12,792,418 12,760,094 13,906,741 14,596,563 14,618,662 14,662,663 14,756,588 16,200,150 17,944,339 Civic arena 919,950 888,298 965,750 1,013,231 1,026,418 1,071,486 1,036,661 1,125,447 1,182,896 1,107,757 Aquatic facility 1,103,366 841,892 1,032,967 1,022,007 1,064,523 1,075,485 946,861 1,211,936 1,263,388 1,190,477 Community center 1,421,337 1,357,454 1,321,461 1,383,588 1,327,575 1,391,485 1,425,141 1,499,823 1,558,974 1,584,198 Fiber conduit ring - - - 1,660 68,618 8,280 17,618 50,378 110,822 86,214 Operating grants and contributions - 64,791 87,641 128,647 211,200 165,153 69,613 112,018 111,094 43,467 Capital grants and contributions 2,767,741 102,257 2,254,223 228,919 73,791 1,233,511 384,696 616,387 2,228,127 970,007 Total business-type activities program revenues 18,318,672 16,047,110 18,422,136 17,684,793 18,368,688 19,564,062 18,543,253 19,372,577 22,655,451 22,926,459 Total primary government program revenues 29,642,422$ 30,596,964$ 32,561,252$ 28,987,213$ 33,127,624$ 46,933,684$ 38,496,940$ 32,254,443$ 37,578,598$ 40,544,393$ Net (expense)/revenue Governmental activities (33,392,157)$ (24,105,505)$ (19,002,999)$ (21,788,273)$ (22,823,290)$ (11,614,304)$ (28,731,047)$ (28,466,489)$ (32,686,297)$ (28,786,335)$ Business-type activities (19,534) (2,652,865) (2,000,337) (3,453,582) (2,217,947) (1,359,888) (1,597,167) (1,528,831) 1,435,099 (377,378) Total primary government net (expense)/revenue (33,411,691)$ (26,758,370)$ (21,003,336)$ (25,241,855)$ (25,041,237)$ (12,974,192)$ (30,328,214)$ (29,995,320)$ (31,251,198)$ (29,163,713)$ General Revenues and Other Changes in Net Assets Governmental activities Taxes Property taxes 22,636,600$ 23,922,255$ 25,267,763$ 25,944,117$ 25,991,281$ 27,051,703$ 27,735,574$ 28,710,195$ 30,434,547$ 31,700,103$ Franchise taxes 757,071 762,326 767,058 774,110 791,138 826,006 840,281 857,580 892,557 930,767 Tax increments 826,960 902,467 900,286 804,125 743,413 770,945 776,664 1,143,121 2,434,368 2,741,048 State aid 441,572 53,182 13,437 14,016 376 285 1,706 549 66,179 117,587 Unrestricted investment earnings 397,523 (163,942) 13,394 47,756 44,047 (58,256) 409,847 210,936 280,883 298,251 Other general revenue 215,423 87,212 177,154 28,772 18,750 32,330 61,714 131,603 67,678 68,272 Gain on sale of asset 259,599 518,354 - 511,579 - - 51,141 10,493 22,972 1,851 Transfers 155,106 (1,513,064) (2,512,647) (1,304,742) (711,458) (69,200) 1,021,658 1,047,442 605,324 1,134,043 Total governmental activities 25,689,854 24,568,790 24,626,445 26,819,733 26,877,547 28,553,813 30,898,585 32,111,919 34,804,508 36,991,922 Business-Type Activities Property taxes 1,184,274 1,182,277 1,186,033 1,214,216 1,117,576 1,114,560 1,111,996 1,133,105 1,114,106 1,117,515 State aid 44,375 - - - - - - - - - Unrestricted investment earnings 3,298,280 618,606 1,135,618 328,053 188,249 (137,504) 611,484 306,355 343,860 314,046 Other general revenue 81,663 - - - - - - - - - Transfers (155,106) 1,513,064 2,512,647 1,304,742 711,458 69,200 (1,021,658) (1,047,442) (605,324) (1,134,043) Total business-type activities 4,453,486 3,313,947 4,834,298 2,847,011 2,017,283 1,046,256 701,822 392,018 852,642 297,518 Total primary government 30,143,340$ 27,882,737$ 29,460,743$ 29,666,744$ 28,894,830$ 29,600,069$ 31,600,407$ 32,503,937$ 35,657,150$ 37,289,440$ Changes in net position Governmental activities (7,702,303)$ 463,285$ 5,623,446$ 5,031,460$ 4,054,257$ 16,939,509$ 2,167,538$ 3,645,430$ 2,118,211$ 8,205,587$ Business-type activities 4,433,952 661,082 2,833,961 (606,571) (200,664) (313,632) (895,345) (1,136,813) 2,287,741 (79,860) Total primary government (3,268,351)$ 1,124,367$ 8,457,407$ 4,424,889$ 3,853,593$ 16,625,877$ 1,272,193$ 2,508,617$ 4,405,952$ 8,125,727$ Source: City of Eagan financial records 161 City of Eagan Changes in Net Assets Last Ten Years (accrual Basis of Accounting) Table 32008 2009 2010 2011 2012 2013 2014 2015 2016 2017General FundReserved 27,239$ 2,530$ 4,041$ -$ -$ -$ -$ -$ -$ -$ Unreserved 10,402,629 11,566,413 13,263,504 - - - - - - - Nonspendable - - - 3,704 106,716 335,631 100,423 60,770 80,549 85,356 Assigned - - - - - - - 3,147,000 - - Unassigned - - - 12,620,117 14,471,925 14,998,980 17,186,480 15,455,745 17,527,689 20,218,986 Total general fund 10,429,868 11,568,943 13,267,545 12,623,821 14,578,641 15,334,611 17,286,903 18,663,515 17,608,238 20,304,342 All Other Governmental FundsReserved 16,733,202 15,522,434 15,682,870 - - - - - - - Unreserved, reported inSpecial revenue funds 4,659,031 4,815,468 5,240,684 - - - - - - - Debt service funds 1,460,119 (3,200,153) (2,651,288) - - - - - - - Capital projects funds (4,919,507) (1,580,236) (8,408,885) - - - - - - - Nonspendable - - - 14,569,529 14,163,925 7,102,205 5,139,737 3,621,173 3,649,798 - Restricted - - - 2,954,195 3,923,906 5,144,715 5,946,547 5,759,493 7,444,427 14,200,259 Committed - - - 2,152,114 2,204,827 2,246,281 2,176,685 2,291,676 2,263,271 2,166,383 Assigned - - - 38,778,021 32,428,505 35,797,557 36,872,152 36,708,166 37,845,635 43,673,211 Unassigned - - - (49,494,368) (44,713,854) (26,908,329) (42,569,127) (36,714,404) (33,065,270) (36,220,510) Total all other governmental funds17,932,845$ 15,557,513$ 9,863,381$ 8,959,491$ 8,007,309$ 23,382,429$ 7,565,994$ 11,666,104$ 18,137,861$ 23,819,343$ Source: City of Eagan financial recordsThe city implemented GASB 54 in 2011 resulting in a different classification of fund balances.City of EaganFund Balances of Governmental FundsLast Ten Years(modified accrual basis of accounting)162 Table 42008 2009 2010 2011 2012 2013 2014 2015 2016 2017RevenuesTaxes 23,309,850$ 24,800,740$ 26,180,899$ 26,754,733$ 26,856,346$ 27,808,684$ 28,658,533$ 30,899,058$ 33,763,831$ 35,361,721$ Special assessments 4,907,889 4,055,268 3,296,352 3,783,315 4,048,746 9,320,210 3,270,560 3,351,739 2,952,912 2,852,808 Licenses and permits 1,471,129 1,083,419 1,056,337 1,120,375 1,608,203 2,578,283 2,305,715 1,420,860 1,884,849 3,402,791 Intergovernmental 4,283,716 4,299,000 4,723,383 3,553,667 3,460,027 5,612,402 6,743,217 9,548,274 4,842,709 5,007,701 Charges for services 3,088,928 3,534,886 3,364,601 3,245,694 4,368,735 8,589,171 4,432,747 3,210,414 3,999,647 6,500,561 Fines and forfeitures 357,843 406,132 274,954 282,904 293,290 316,282 280,187 252,056 291,107 301,185 Program revenues 1,432,761 1,757,199 1,936,368 1,712,454 1,631,791 460,798 183,633 512,992 243,155 250,565 Miscellaneous 1,261,985 345,175 621,644 410,052 467,311 929,409 997,857 1,096,443 1,025,771 837,371 Total revenues 40,114,101 40,281,819 41,454,538 40,863,194 42,734,449 55,615,239 46,872,449 50,291,836 49,003,981 54,514,703 ExpendituresGeneral government 9,009,602 6,619,142 6,951,846 6,323,016 6,528,130 6,158,838 6,879,951 6,364,268 6,981,133 7,358,901 Public safety 12,343,728 13,643,597 13,262,485 13,287,841 13,418,631 14,579,373 15,551,364 16,291,946 16,893,645 17,401,566 Public works 3,789,135 3,554,264 4,076,371 3,861,405 5,109,269 4,033,128 3,804,202 3,766,024 4,193,272 4,240,698 Parks and recreation 4,153,710 4,470,869 4,164,767 4,247,287 4,260,272 4,294,556 4,353,695 4,371,973 4,439,548 4,787,469 Government buildings 702,132 554,424 564,915 687,266 676,413 733,452 734,588 683,856 656,600 716,277 Capital outlay 23,837,722 10,690,856 15,378,307 16,920,347 13,196,275 20,819,942 29,266,866 12,705,869 18,418,085 14,810,268 Debt servicePrincipal 1,490,000 2,665,000 1,210,000 815,000 845,000 910,000 990,000 1,590,000 810,000 1,405,000 Interest/other 328,635 439,436 349,244 323,410 303,212 421,140 665,849 567,915 581,228 730,687 Total expenditures 55,654,664 42,637,588 45,957,935 46,465,572 44,337,202 51,950,429 62,246,515 46,341,851 52,973,511 51,450,866 Excess of revenues over (under) expenditures (15,540,563) (2,355,769) (4,503,397) (5,602,378) (1,602,753) 3,664,810 (15,374,066) 3,949,985 (3,969,530) 3,063,837 Other Financing Sources (Uses)Proceeds from borrowing 4,141,518 525,000 415,000 - 2,235,000 12,500,246 - - 8,452,829 - Proceeds from refunding - - - - - - - - - 2,350,934 Payments to escrow agent - - - - - - - - - - Sale of city property 297,875 607,406 86,722 534,603 79,241 78,602 51,141 10,493 22,972 478,079 Transfers in 5,762,404 10,556,405 5,247,071 36,618,382 16,603,568 8,561,916 5,956,089 15,129,119 11,259,491 6,052,060 Transfers out (5,821,107) (10,569,299) (5,240,926) (33,098,221) (16,312,418) (8,674,484) (4,497,307) (13,612,875) (10,349,282) (3,567,324) Total other financing sources (uses) 4,380,690 1,119,512 507,867 4,054,764 2,605,391 12,466,280 1,509,923 1,526,737 9,386,010 5,313,749 Net change in fund balances (11,159,873)$ (1,236,257)$ (3,995,530)$ (1,547,614)$ 1,002,638$ 16,131,090$ (13,864,143)$ 5,476,722$ 5,416,480$ 8,377,586$ Debt Service as a Percentage of Noncapital Expenditures3.5% 9.1% 4.7% 3.1% 3.9% 4.1% 3.9% 5.9% 3.8% 5.6%Source: City of Eagan financial records163City of EaganChanges in Fund Balances of Governmental FundsLast Ten Years(modified accrual basis of accounting) Table 5 IndicatedEstimatedMarket Tax Capacity Market ValueValue (3)as a % of as a % of Assessment Commercial/ Commercial/ (dollars in Tax Est. Market Estimated IndicatedYear Residential Industrial Agricultural Total Residential IndustrialAgricultural Total thousands) Capacity-based Value-based Market ValueMarket Value2008 61,638$ 36,280$ 8$ 97,926$ 6,032,844$ 1,838,331$ 991$ 7,872,166$ 8,057,488$ 25.892% 0.01526% 1.24% 98.1%2009 57,667 36,216 9 93,892 5,642,307 1,834,085 1,115 7,477,507 7,692,908 26.886% 0.01517% 1.26% 97.2%2010 53,894 33,905 8 87,807 5,280,223 1,718,498 991 6,999,712 7,149,859 30.408% 0.01603% 1.25% 97.9% 2011 (5)49,805 33,235 7 83,047 4,873,301 1,685,292 972 6,559,565 6,811,594 33.675% 0.01704% 1.27% 96.3% 2012 (5)46,401 32,387 22 78,810 4,536,748 1,642,930 2,453 6,182,131 6,175,955 34.553% 0.01644% 1.27% 100.1% 2013 (5)47,548 32,408 22 79,978 4,647,992 1,643,595 2,642 6,294,229 6,681,772 38.272% 0.01726% 1.27% 94.2% 2014 (5)53,218 33,329 21 86,568 5,199,650 1,690,179 2,431 6,892,260 7,491,587 38.250% 0.01696% 1.26% 92.0% 2015 (5)56,256 34,772 21 91,049 5,487,226 1,762,046 2,432 7,251,704 7,729,380 36.525% 0.01564% 1.26% 93.8% 2016 (5)58,389 35,327 21 93,737 5,697,363 1,790,089 2,433 7,489,885 8,071,867 37.097% 1.49000% 1.25% 92.8% 2017 (5)63,493 37,227 56 100,776 6,155,974 1,885,356 5,912 8,047,242 8,570,013 37.385% 1.45100% 1.25% 93.9%Source: City of Eagan financial records, Dakota County Assessor's office, and State of Minnesota(1)(2)Estimated market value is determined by the Dakota County Assessor's office.(3)(4)(5)164Beginning with assessment year 2011, the State of Minnesota eliminated the Market Value Homestead Credit program and replaced it with a Market Value Exclusion program. Tax capacity and market value have been reduced by the excluded amounts for 2011.City of EaganTax Capacity, Estimated Market Value, and Indicated Market Value of PropertyLast Ten YearsIndicated market value is calculated by dividing the estimated market value by a sales ratio determined separately for each city by property type by the Minnesota Department of Revenue.Most of the City's property tax levy is calculated on tax capacity. A portion of the total levy ($1,122,017 of the total levy of $28,322,017 in 2013) was approved by referendum in 2001 and by State law is calculated on estimated market value.Tax Capacity (1)Estimated Market Value (2)Direct Tax Rate (4)(dollars in thousands)(dollars in thousands)Tax capacity is an artificial number calculated as the product of the estimated market value and a percentage (generally, between 1% and 3%) established by the State Legislature for each property class. Table 6 Special General Referendum General Referendum General Referendum Districts Levy (Tax Levy (Market Levy (Tax Levy (Market Levy (Tax Levy (Market (Tax Tax Market Capacity- Value- Capacity- Value- School Capacity- Value- Capacity- Capacity- Value- Year based) based) based) based) District based) based) based) based based 2008 25.892% 0.01526% 25.184% 0.00471%191 19.374% 0.13199% 4.393% 74.843% 0.15196% 196 21.136% 0.21274% 76.605% 0.23271% 197 18.914% 0.09400% 74.383% 0.11397% 2009 26.886% 0.01517% 25.821% 0.00471%191 19.842% 0.24464% 4.328% 76.877% 0.26452% 196 21.109% 0.21032% 78.144% 0.23020% 197 18.051% 0.09967% 75.086% 0.11955% 2010 30.408% 0.01603% 27.269% 0.00501%191 20.668% 0.26417% 4.421% 82.766% 0.28521% 196 25.391% 0.22268% 87.489% 0.24372% 197 18.850% 0.10193% 80.948% 0.12297% 2011 33.675% 0.01704% 29.149% 0.00537%191 21.854% 0.27427% 4.644% 89.322% 0.29668% 196 26.959% 0.22601% 94.427% 0.24842% 197 19.692% 0.11186% 87.160% 0.13427% 2012 34.553% 0.01644% 31.426% 0.00551%191 21.881% 0.28538% 5.021% 92.881% 0.30733% 196 28.440% 0.22131% 99.440% 0.24326% 197 21.857% 0.16493% 92.857% 0.18688% 2013 38.272% 0.01726% 33.421% 0.00000%191 26.168% 0.29632% 5.341% 103.202% 0.31358% 196 27.956% 0.23542% 104.990% 0.25268% 197 24.429% 0.18537% 101.463% 0.20263% 2014 38.250% 0.01696% 31.827% 0.00000%191 25.661% 0.26308% 4.993% 100.731% 0.28004% 196 27.606% 0.25809% 102.676% 0.27505% 197 23.863% 0.19384% 98.933% 0.21080% 2015 36.525% 0.01564% 29.633% 0.00000%191 24.554% 0.26015% 4.567% 95.279% 0.27579% 196 23.271% 0.25484% 93.996% 0.27048% 197 24.063% 0.18942% 94.788% 0.20506% 2016 37.097% 0.01490% 28.570% 0.00000%191 31.065% 0.24692% 4.614% 101.346% 0.26182% 196 24.317% 0.26999% 94.598% 0.28489% 197 22.170% 0.14650% 92.451% 0.16140% 2017 37.385% 0.01451% 28.004% 0.00000%191 27.529% 0.23336% 4.458% 97.376% 0.24787% 196 23.336% 0.27380% 93.183% 0.28831% 197 22.295% 0.16955% 92.142% 0.18406% Source: Dakota County Treasurer/Auditor 165 Direct and Overlapping Property Tax Rates Property Tax Rates Last Ten Years Overlapping Rates Total Direct and City of Eagan Dakota County City Direct Rates School District Overlapping Rates Table 7 Percentage of Percentage of Tax Total Tax Tax Total Tax Taxpayer Capacity (1)Rank Capacity Capacity (1)Rank Capacity Paragon Outlets Eagan LLC 1,799,986$ 1 2.08 % -$ Thomson Reuters 1,468,666 2 1.70 % 1,586,874 1 1.85 % Health Landlord (MN) LLC (BCBS)1,101,590 3 1.27 % 970,681 2 1.05 % SVF CPC Eagan (Central Park Commons)877,084 4 DDRA Eagan Promenade, LLC 792,372 5 0.92 % 825,750 3 0.88 % Nighthawk Properties (Prominade Oaks)587,500 6 0.68 425,000 10 Dakota Electric Association 539,508 7 0.62 % 497,335 5 0.62 % SCC (Spectrum Commerce Center) LLC 539,346 8 0.62 % 612,250 4 0.56 % Inreit Properties 473,277 9 0.55 %0.48 % CSM Properties 469,212 10 0.54 % 487,218 6 0.44 % Xcel Energy Ecolab 459,250 8 0.58 % IRET Properties 454,668 9 0.61 % MN Hospital Services Association 466,266 7 0.49 % Totals 8,648,541$ 8.98 % 6,785,292$ 7.56 % Source: Dakota County Treasurer/Auditor 166 (1) 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 commercial/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 commercial/industrial properties and effectively shifting more of the property tax burden to residential properties. City of Eagan Principal Property Taxpayers Current Year and Nine Years Ago 2017 2008 Table 8DelinquentTaxMVHC and Ag Subsequent Total Tax % of Collections in Total% of TotalTax Levy Referendum Net TaxCredit Fiscal YearYears Adjusted Collection Adjusted Subsequent TaxAdjustedCertified (1)Taxes Removed LevyAdjustmts (2)Adjustments (2)Adjustments (2)Tax LevyAmount (2)Tax LevyYears (2)Collections Tax Levy2008 24,655,112$ (1,199,363)$ 23,455,749$ (861,756)$ (4,390)$ 29,520$ 22,619,123$ 22,255,637$ 98.4% 355,511$ 22,611,148$ 100.0%2009 25,912,840 (1,193,903) 24,718,937 (903,094) 20,166 (5,617) 23,830,392 23,541,963 98.8% 294,902 23,836,865 100.0%2010 27,465,585 (1,198,103) 26,267,482 (1,013,387) (20,196) (264,093) 24,969,806 24,935,113 99.9% 23,718 24,958,831 100.0%2011 28,247,111 (1,192,223) 27,054,888 (1,114,816) (2,899) (312,432) 25,624,741 25,631,936 100.0% (17,634) 25,614,302 100.0%2012 27,425,081 (1,128,947) 26,296,134 (80) (3)(21,211) (270,276) 26,004,567 26,016,432 100.0% (207,044) 25,809,388 99.2%2013 28,322,017 (1,122,017) 27,200,000 (84) 84,566 (185,438) 27,099,044 26,965,252 99.5% 19,812 26,985,064 99.6%2014 29,086,355 (1,120,127) 27,966,228 (187) 50,254 (114,938) 27,901,357 27,816,759 99.7% 11,047 27,827,806 99.7%2015 30,221,113 (1,120,928) 29,100,185 (190) (24,336) (79,146) 28,996,513 28,954,269 99.9% 48,497 29,002,766 100.0%2016 31,688,284 (1,119,615) 30,568,669 (192) (25,301) (28,953) 30,514,223 30,506,589 100.0% 60,181 30,566,770 100.2%2017 33,018,126 (1,122,765) 31,895,361 (197) 34,741 - 31,929,905 31,753,195 99.4% - 31,753,195 99.4%(1) Figures from the Minnesota State Auditor's Office and Dakota County(2) Figures from Dakota County (3) Effective 2012, the Minnesota Legislature repealed the Homestead Credit and replaced it with the Homestead Market Value Exclusion. Under the old law, the State was to pay the City the amount of tax credits granted to property owners. Under the new law, a tax reduction to property owners is granted by way of an exclusion of a portion of a property’s value subject to tax. The full amount of taxes levied are then paid to the City; no payment to the City is made by the State.167Collected within the Tax Levy for Fiscal YearYear of the LevyTotal Collections to DateCity of EaganProperty Tax Levies and CollectionsLast Ten Years City of EaganRatios of Outstanding Debt by TypeLast Ten YearsTable 9General Development Tax Special Net Water Community Ice Arena Net Total % ofObligation Equipment District Increment Assessment Premiums Revenue Center Revenue Premiums Primary PersonalPerBonds Certificates Rev. Bonds Bonds Bonds (Discounts) Bonds G.O. BondsBonds (Discounts) GovernmentIncome(1)Capita(1)20084,105,000$ -$ -$ -$ 7,825,000$ -$ 1,520,000$ 10,715,000$ 1,010,000$ 76,731$ 25,251,731$ 0.8%383.49 20094,105,000 525,000 - - 5,160,000 - 785,000 18,280,000 940,000 368,251 30,163,251 1.0%457.48 20103,900,000 940,000 - - 4,155,000 - - 17,630,000 - 304,221 26,929,221 1.0%419.42 20113,695,000 900,000 - - 3,585,000 - - 16,950,000 - 269,589 25,399,589 0.9%394.06 20123,490,000 1,385,000 1,660,000 - 3,035,000 - - 8,195,000 - 239,910 18,004,910 0.6%277.12 20133,280,000 1,225,000 1,660,000 12,390,000 2,495,000 - - 7,365,000 - 210,230 28,625,230 0.9%431.75 20143,075,000 1,065,000 1,565,000 12,390,000 1,965,000 - - 6,525,000 - 180,551 26,765,551 0.8%400.62 20152,865,000 900,000 1,465,000 12,390,000 850,000 - - 5,670,000 - 150,871 24,290,871 0.7%359.82 201610,785,000 730,000 1,365,000 12,240,000 670,000 - - 4,795,000 - 121,192 30,706,192 0.8%450.09 201712,860,000 555,000 1,265,000 11,490,000 495,000 463,560 - 3,895,000 - 91,512 31,115,072 N/A454.31 Source: City of Eagan financial recordsNote: Details regarding the City's outstanding debt can be found in the Notes to the Financial Statements.168Governmental ActivitiesBusiness-Type Activities(1) See Table 13 for personal income and population data. Table 102008 2009 2010 2011 2012 2013 2014 2015 2016 2017Total bonded debt25,175,000$ 29,795,000$ 26,625,000$ 25,130,000$ 18,004,910$ 28,625,230$ 26,765,551$ 24,140,000$ 30,706,192$ 31,115,072$ Percent of estimated market value (1)0.32% 0.40% 0.38% 0.38% 0.29% 0.45% 0.39% 0.33% 0.41%0.61%Per capita (2)382.33$ 451.90$ 414.68$ 389.88$ 277.12$ 431.75$ 400.62$ 357.58$ 450.09$ 454.31$ Less amounts set aside to repay general debt(5,872,421) (13,624,755) (12,119,949) (11,732,467) (3,597,632) (3,682,392) (3,036,432) (2,485,076) (3,284,635)(4,791,969)Total net debt applicable to debt limit19,302,579 16,170,245 14,505,051 13,397,533 14,407,278 24,942,838 23,729,119 21,654,924 27,421,55726,323,103Legal debt limit (3)236,164,980 224,325,210 209,991,360 196,786,950 185,463,951 188,826,861 206,571,180 217,551,103 224,696,557152,165,496Legal debt margin 216,862,401$ 208,154,965$ 195,486,309$ 183,389,417$ 171,056,673$ 163,884,023$ 182,842,061$ 195,896,179$ 197,275,000$ 125,842,393$ Legal debt margin as a percentage of the debt limit91.83% 92.79% 93.09% 93.19% 92.23% 86.79% 88.51% 90.05% 87.80%82.70%Source: City of Eagan financial records(1) See Table 5 for property value data (2) See Table 13 for population data(3) Effective June 2008, the legal debt limit under State law increased from 2% to 3% of total estimated market value169 City of Eagan Ratios of General Bonded Debt Outstanding and Legal Debt Margin Last Ten Fiscal Years City of Eagan Dakota County, Minnesota Direct and Overlapping Governmental Activities Debt As of December 31, 2017 Table 11 Estimated Share of Debt Overlapping Outstanding(1)Debt Overlapping Debt School Districts: I.S.D. No. 191 - Burnsville 150,135,000$ 11.34 %17,025,309$ I.S.D. No. 196 - Rosemount/AV/Eagan 158,470,000 33.11 52,469,417 I.S.D. No. 197 - West St. Paul 37,860,000 32.48 12,296,928 Regional: Metropolitan Council 10,440,000 (3)2.1 219,240 Subtotal, Overlapping Debt 82,010,894 Direct Debt City of Eagan 27,128,560 100.0 27,128,560 Total Direct and Overlapping Debt 109,139,454$ Note: Overlapping governments 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. (1) 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. 170 Estimated Percentage Governmental Unit Applicable(2) Ice ArenaLess: NetFiscal Arena Operating Available Debt ServiceYear Revenues Expenses Revenue Principal Interest Coverage2008 919,726$ 772,970$ 146,756$ 70,000$ 57,411$ 1$ 2009 867,539 798,545 68,994 70,000 53,737 0.56 Source: City of Eagan financial recordsNote: Details regarding the government's outstanding debt can be found in the Notes to the Financial Statements. Operating expenses do not include interest or depreciation. Only 2 years of data is shown as balance was paid in full in 2010.171City of EaganPledged-Revenue CoverageLast Ten Fiscal YearsTable 12 City of Eagan Demographic and Economic Statistics Last Ten Fiscal Years Table 13 Personal Per Income Capita Fiscal (thousands Personal School Unemployment Year Population of dollars)(1)Income Enrollment(2)Rate(3) 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 3,285,811 49,559 10,378 4.0% 2014 66,810 3,452,540 51,677 10,357 3.4% 2015 67,509 3,625,908 53,710 10,355 3.0% 2016 68,223 3,750,559 54,975 10,353 3.1% 2017(4)68,488 N/A N/A 10,360 2.8% Data sources (1) 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) 2017 population data are estimates. 172 City of Eagan Principal Employers Current Year and Nine Years Ago Table 14 2017 2008 Percentage of Percentage of Total City Total City Taxpayer Employees Rank Employment Employees Rank Employment Thomson Reuters 6,500 1 11.18% 6,000 1 11.80% BlueCross/BlueShield of Minnesota 3,250 2 5.59% 4,000 2 7.87% US Postal Service 2,000 (1)3 3.44% 1,400 5 2.75% United Parcel Service 1,400 4 2.41% 1,400 6 2.75% Ecolab 1,200 5 2.06% 1,000 7 1.97% Coca-Cola Midwest Bottling 875 6 1.50% 900 8 1.77% Prime Therapeutics 800 7 1.38% Wells Fargo Mortgage 750 8 1.29% City of Eagan 582 9 1.00% Argosy University 380 10 0.65% Northwest Airlines 1,830 3 3.60% Lockheed-Martin Tactical Defense Systems 1,500 4 2.95% UNISYS 675 9 1.33% Transport Corporation of America 550 10 1.08% Totals 17,737 30.49% 19,255 37.86% Source: City Community Development - Planning Department. (1) City's estimate. 173 Table 15 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 Function General government Administration 6.05 5.60 5.60 5.70 5.70 5.00 5.00 5.00 5.00 6.25 Information Technology 4.00 4.00 4.00 4.00 4.00 5.00 4.00 4.00 4.00 4.00 City Clerk 3.25 3.00 3.00 3.00 3.00 3.00 2.75 2.75 2.75 2.75 Finance 10.85 10.85 10.85 10.85 10.00 9.00 7.00 (2)7.00 6.90 6.90 Community Development 19.75 18.75 18.00 18.00 18.00 18.00 18.05 19.70 19.30 19.10 Communications 2.00 2.00 2.00 2.00 2.00 2.00 3.00 3.00 3.00 3.00 Total 45.90 44.20 43.45 43.55 42.70 42.00 39.80 41.45 40.95 42.00 Public Safety Police 87.25 82.95 82.95 82.95 82.95 82.95 83.16 84.83 84.83 85.43 Fire 5.00 5.00 5.00 5.00 5.00 5.50 5.50 10.50 10.80 10.80 Total 92.25 87.95 87.95 87.95 87.95 88.45 88.66 95.33 95.63 96.23 Public Works Engineering 11.00 11.00 11.00 10.40 10.40 10.40 10.00 10.00 10.00 10.00 Streets and Highways 12.67 12.67 12.67 12.60 12.60 12.60 12.60 12.60 14.35 14.35 Central Services 5.83 5.83 5.83 5.80 5.80 5.80 5.80 5.80 5.55 5.75 Total 29.50 29.50 29.50 28.80 28.80 28.80 28.40 28.40 29.90 30.10 Parks and Recreation Park and Recreation 26.75 24.75 24.75 24.50 24.50 24.00 24.00 24.20 23.20 23.20 Tree Conservation 2.75 2.75 2.75 2.70 2.70 2.70 2.70 2.70 2.70 2.70 Total 29.50 27.50 27.50 27.20 27.20 26.70 26.70 26.90 25.90 25.90 Government Buildings 3.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 Public Utilities Water 13.50 13.50 13.30 13.30 13.50 13.50 15.57 (2)18.49 18.57 18.57 Sewer 5.83 5.50 5.50 5.50 5.50 5.50 6.49 6.49 6.49 6.49 Street Lighting 0.10 0.10 0.10 0.10 Storm Drainage 0.50 0.50 0.50 0.50 1.00 1.00 1.07 1.07 1.07 1.07 Water Quality 4.50 4.50 4.50 4.50 4.00 4.00 4.17 4.17 3.67 3.67 Total 24.33 24.00 23.80 23.80 24.00 24.00 27.40 30.32 29.90 29.90 Civic Arena 3.87 3.87 3.87 3.87 3.87 3.87 3.87 3.87 3.67 3.67 Aquatic Facility 2.73 2.73 2.73 2.73 2.73 2.73 2.73 2.73 2.73 2.73 Community Center 10.00 10.00 10.00 10.00 9.75 9.75 9.75 10.10 10.35 10.35 AccessEagan/Fiber Infrastructure 1.00 (3)1.00 1.00 1.00 ETV Community Television 4.00 (1)4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 Total 241.08 235.75 234.80 233.90 233.00 232.30 234.31 246.10 246.03 247.88 (1)Community Television operations began in 2009 (2)Utility Billing personnel moved to the Public Utilities department in 2014 (2.0 FTEs) (3)AccessEagan IT Infrastructure Specialist hired in 2014 Source: City of Eagan Budget Books 174 City of Eagan Budgeted Full-Time Equivalent City Government Employees by Function Last Ten Fiscal Years Table 162008 2009 2010 2011 2012 2013 2014 2015 2016 2017FunctionPoliceCalls for service 49,044 51,01150,018 49,132 48,490 47,837 44,402 46,744 51,158 51,612Citations 7,303 7,551 6,713 4,992 5,932 5,801 4,851 4,323 4,692 3,336FireCalls for service 1,050 1,133 1,136 1,118 1,073 1,306 1,485 1,698 1,810 1,763Inspections 335 297 300 310 858 827 1,835 2,206 1,501 1,639Highways and streets Streets resurfacing (miles) 39 29 24 14 21 18 7 10 12 7Trail overlay (feet) 1,500 2,164 5,289 13,253 61,248 60,720 29,040 4,764 37,910 34,003Parks and RecreationProgram registrations 11,333 10,418 10,851 11,108 11,352 10,021 10,502 10,027 7,745 11,195Cascade Bay Admissions 123,603 95,230 121,055 119,838 120,564 120,676 94,608 119,382 127,645 118,500Community Center Fitness Memberships 1,860 1,726 1,783 1,596 1,613 1,742 1,712 1,742 1,806 2,057WaterConnections 19,492 19,538 19,585 19,569 19,703 19,876 20.206 20,835 20,538 20,855Water mains repairs 14 5 8 11 11 9 12 13 12 22Consumption (millions of gallons) 3,498,150 3,248,929 2,964,854 2,709,890 3,640,000 3,114,600 2,874,900 2,795,200 2,803,200 3,047,000Sanitary SewerConnections 18,472 18,494 18,538 18,899 19,166 19,190 19,656 19,739 19,836 20,295Sanitary sewer sections (miles) 274 274 315 277 302 278 280281 273 273Lift station pumpage (hours) 8,715 10,786 11,378 8,037 7,715 8,123 8,334 7,542 8,498 13,423Storm SewerLift station pumpage (hours) 26,146 29,474 53,404 20,912 16,077 25,049 25,049 29,051 25,613 35,091Sources: City departmental recordsCity of EaganOperating Indicators by FunctionLast Ten Fiscal Years175 Table 172008 2009 2010 2011 2012 2013 2014 2015 2016 2017FunctionPublic SafetyPoliceStations 1 1 1 1 1 1 1 1 11Sub StationVehicles 43 43 43 43 45 46 47 47 4747FireStations 5 5 5 5 5 5 5 5 53Public WorksStreets (centerline miles) 236.4 236.4 236.8 238.1 239.2 239.2 239.1 242.5 241.63243.04Streetlights 3,445 3,461 3,572 3,709 3,710 3754 3850 3582 3,5913,593Traffic signals 69 69 69 69 69 69 69 70 7070Parks and RecreationParks Acreage 1,254 1,254 1,254 1,254 1,254 13851385 1385 13831242Parks 56 56 56 56 56 56 56 56 5756Tennis Courts 34 34 34 34 34 34 34 34 3234Playgrounds 45 45 45 45 45 45 45 45 4646Ice Arena - Sheets of Ice 2 2 2 2 2 2 2 2 22Water Park 1 1 1 1 1 1 1 1 11Community Center 1 1 1 1 1 1 1 1 11WaterWater Mains (Miles) 326.7 326.7 328.7 330.0 330.1 343.7 348.30 348.70 350.60353.00*Fire Hydrants 3,490 3,492 3,499 3,504 3,504 35463559 3512 35823637Water Storage Capacity 22.7 22.7 22.7 22.7 22.7 22.7 22.7 22.7 22.722.7 (Millions of Gallons)SewerSanitary Sewers (Miles) 275.0 275.0 275.8 276.7 277.2 278.3 280.1 280.6 272.90273.00Storm Sewers (Miles) 208.1 208.1 209.4 210.9 211.1 215.9 221 227.4 228.50229.00Sources: Various City departmentsN/A - Not availableNote: No capital asset indicators are available for the general government function.*Fire hydrant annual totals updated per Utilities Department.176City of EaganCapital Asset Statistics by FunctionLast Ten Fiscal Years City of Eagan Dakota County, Minnesota Communications Letter December 31, 2017 City of Eagan Table of Contents Report on Matters Identified as a Result of the Audit of the Financial Statements 1 Recommendation for Management 3 Required Communication 4 Financial Analysis 7 Emerging Issues 22 1 BerganKDV, Ltd. bergankdv.com 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 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, 2017, in accordance with auditing standards generally accepted in the United States of America, we considered the City's internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our 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. 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. In addition, because of inherent limitations in internal control, including the possibility of management override of controls, misstatements due to error, or fraud may occur and not be detected by such controls. 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 June 12, 2018, on such statements. 2 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. Minneapolis, Minnesota June 12, 2018 City of Eagan Recommendation for Management 3 During our audit, it was noted that Civic Arena customers can reserve ice time, but no deposits for ice time rental are required. With no deposits being required, a group could back out at the last minute, leading to lost revenue. A deposit could also help prevent damages to the facility. In addition, the Civic Arena only invoices quarterly for all renters within the facility. More frequent billings help with cash flows, more timely collections, and easier reconciliations if discrepancies arise. We recommend the Civic Arena begins to bill for deposits on ice time, and invoice monthly instead of quarterly. City of Eagan Required Communication 4 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 as of and for the year ended December 31, 2017. 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 As stated in our engagement letter, our responsibility, as described by professional standards, is to express opinions 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. Generally accepted accounting principles provide for certain required supplementary information (RSI) to supplement the basic financial statements. Our responsibility with respect to the RSI, which supplements the basic audit financial statements, is to apply certain limited procedures in accordance with generally accepted auditing standards. However, the RSI was not audited and, because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance, we do not express an opinion or provide any assurance on the RSI. 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. 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. City of Eagan Required Communication 5 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 the notes to financial statements. No new accounting policies were adopted and the application of existing policies was not changed during the year ended December 31, 2017. 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) Asset – This asset is based on an actuarial study using estimates of future obligations of the City for post employment benefits. Net Pension Liability, Deferred Outflows of Resources Relating to Pension Activity, and Deferred Inflows of Resources Relating to Pension Activity – These balances are based on an allocation by the pension plans using estimates based on contributions. We evaluated the key factors and assumptions used to develop the accounting estimates in determining that they are reasonable in relation to the financial statements taken as a whole. 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. CORRECTED AND UNCORRECTED MISSTATEMENTS Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. We identified uncorrected misstatements of the financial statements for unrecorded state aid related to GASB 68 in the fund financial statements and prepaid insurance. Management has determined thier effect is immaterial, both individually and in the aggregate, to the financial statements taken as a whole. City of Eagan Required Communication 6 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 ACCOUNTANTS In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a "second opinion" on certain situations. If a consultation involves application of an accounting principle to the City's financial statements or a determination of the type of auditor's opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants. OTHER AUDIT FINDINGS OR ISSUES We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the City's auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention. OTHER MATTERS We applied certain limited procedures to the RSI that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI. 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 7 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. TAX CAPACITY, LEVY, AND RATES The chart below graphs the percent increase/decrease in certified tax levy, as well as the City tax rate for 2013 through 2017. The tax capacity is based on total tax capacity, prior to adjustments for captured Tax Increment Financing (TIF) and fiscal disparities. The certified tax levy amount is also prior to fiscal disparity adjustments. 38.27%38.25% 36.53%37.10%37.85% 3.27%2.70%3.90%4.85%4.20% 0% 5% 10% 15% 20% 25% 30% 35% 40% 45% 2013 2014 2015 2016 2017 Tax Capacity Rate and Percent Change in City Certified Levy Tax Capacity Rate Percent Change in Certified City Levy City of Eagan Financial Analysis 8 GENERAL FUND PERCENT OF SUBSEQUENT YEAR'S BUDGET 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 2017, the City's General Fund unassigned fund balance increased to 56% of the following year's expenditures. As noted on the chart below, the unassigned fund balance at 45% of the following year’s expenditures is $1,807,440 higher than what the unassigned fund balance would be at 40% of the following year’s expenditures. The actual unassigned fund balance at December 31, 2017 is $3,952,026 above what the unassigned fund balance would be at 45% of the following year’s expenditures. 50.1%55.0%48.1%52.2%55.9% 0.0% 10.0% 20.0% 30.0% 40.0% 50.0% 60.0% 2013 2014 2015 2016 2017 Unassigned Fund Balance as a Percent of Subsequent Year's Budget Target Range $3,952,634 $1,807,440 The following chart shows what the unassigned fund balance would be at 40% and 45% of the subsequent year’s expenditures, as well as the actual unassigned fund balance for 2017. 2017 Unassigned Fund Balance 40% of following year's expenditures 14,459,520$ 45% of following year's expenditures 16,266,960 Actual unassigned fund balance 20,218,986 City of Eagan Financial Analysis 9 GENERAL FUND REVENUES The chart below shows the City's revenues by source for the last five years: $- $5,000,000 $10,000,000 $15,000,000 $20,000,000 $25,000,000 $30,000,000 $35,000,000 $40,000,000 2013 2014 2015 2016 2017 General Fund Revenues and Other Sources Property Taxes Licenses and Permits Intergovernmental Charges for Services Program Income and Other Transfers and Other Sources $36,770,385 $30,940,645 $31,406,964 $31,480,468 $33,517,148 In total, revenues and other sources increased $3,253,237, or 8.8%, from 2016 to 2017. Property taxes increased $1,142,295, a function of the certified levy. Licenses and permits increased $1,517,942 primarily as a result of development in northeast Eagan. In addition, the number of permits issued increased, and the valuation of permits increased significantly due to new commercial developments. Charges for services increased $587,914 due to plan check fees associated with the development. City of Eagan Financial Analysis 10 GENERAL FUND EXPENDITURES – GENERAL GOVERNMENT The charts below show the City's expenditures by function for the last 10 years: $- $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 2008200920102011201220132014201520162017General Fund Expenditures and Other Uses -General Government General Government - Budget General Government - Actual General government expenditures increased by $288,834 from 2016 as a result of hiring a new HR specialist, COLA increases, and compensation reclassifications. In addition, PCI testing and maintenance contracts increased during 2017. In the past 10 years shown, general government expenditures have steadily increased since 2013. General government expenditures have increased only $115,322 since 2008, less than 0.2% annually. In addition, general government expenditures have come in under budget in each of the years presented. General Government includes the following City departments: Mayor and Council, Administration, Human Resources, Information Technologies, Finance, City Clerk, Legal, Planning and Code Enforcement, and Communications. City of Eagan Financial Analysis 11 GENERAL FUND EXPENDITURES – PUBLIC SAFETY $- $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 $14,000,000 $16,000,000 $18,000,000 2008200920102011201220132014201520162017General Fund Expenditures and Other Uses -Public Safety Public Safety - Budget Public Safety - Actual Public safety expenditures increased from 2016 by $436,021 mainly due to the step and COLA adjustments during 2017, in addition to a staffing study that was conducted in 2017. In the ten years shown, expenditures have increased steadily since 2008. Expenditures have increased by $4,728,108 since 2008, or about 3.6% annually. Public safety expenditures have come in under budget in each year since 2009. For 2017, the largest budget variances were in fuel purchases and salaries and benefits. City of Eagan Financial Analysis 12 GENERAL FUND EXPENDITURES – PUBLIC WORKS $- $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 $3,000,000 $3,500,000 $4,000,000 $4,500,000 2008200920102011201220132014201520162017General Fund Expenditures and Other Uses -Public Works Public Works - Budget Public Works - Actual In the ten years shown, public works expenditures have remained fairly consistent, increasing only $30,143 since 2008, less than 0.1% annually. Public works expenditures have come in under budget the last four years. For 2017, the largest budget variances were in salaries and benefits, a result of hiring new staff at a lower rate than retirees, a savings on professional services and striping and snow and ice removal coming in under budget. City of Eagan Financial Analysis 13 GENERAL FUND EXPENDITURES – PARKS AND RECREATION $- $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 $3,000,000 $3,500,000 $4,000,000 $4,500,000 $5,000,000 2008200920102011201220132014201520162017General Fund Expenditures and Other Uses -Parks and Recreation Parks and Recreation - Budget Parks and Recreation - Actual Parks and recreation expenditures increased by $354,943, which was due to the step and COLA adjustments and compensation reclassifications. The graph above shows that parks and recreation expenditures have been increasing since 2009. Expenditures have increased $667,661 since 2008, less than 1.7% annually. In addition, parks and recreation expenditures have come in under budget in each of the years presented. City of Eagan Financial Analysis 14 GENERAL FUND CHANGE IN EXPENDITURES 6% -2% 2% 0% 1% 5% 4% 2% 4% 4% -4% -2% 0% 2% 4% 6% 8% 10%2008200920102011201220132014201520162017General Fund Change in Expenditures The graph above shows the total percent change in general fund expenditures over the past ten years. Expenditures increased $1,122,078 or 4% in 2017. Over the course of the last ten years, expenditures have averaged an annual increase of 2.1%. City of Eagan Financial Analysis 15 GENERAL FUND The chart below presents a comparison of final budget and actual results for the General Fund: Over/(Under) Budget Actual Budget % Revenues Property taxes 26,427,500$ 26,242,041$ (185,459)$ -0.70% Licenses and permits 1,466,800 3,402,791 1,935,991 131.99% Intergovernmental 1,150,400 1,305,336 154,936 13.47% Charges for services 1,819,900 2,937,666 1,117,766 61.42% Program income and other 858,600 916,538 57,938 6.75% Transfers and other sources 1,946,800 1,966,013 19,213 0.99% Total revenue 33,670,000 36,770,385 3,100,385 9.21% Expenditures General government 6,207,800 6,195,496 (12,304) -0.20% Public safety 17,252,300 17,062,937 (189,363) -1.10% Public works 4,019,800 3,686,262 (333,538) -8.30% Parks and recreation 4,913,700 4,886,531 (27,169) -0.55% Government buildings 784,000 716,277 (67,723) -8.64% Contingency 492,400 - (492,400) -100.00% Transfers to other funds - 1,526,778 1,526,778 0.00% Total expenditures 33,670,000 34,074,281 404,281 1.20% Net change in fund balances -$ 2,696,104$ 2,696,104$ Total General Fund revenue, including other financing source items, was over the final revised budget by $3,100,385, or 9.2%. Licenses and permits came in $1,935,991 over budget as a result of permit revenue related to development. Charges for services were $1,117,766 over budget, which correlates with the increase in building permits, as well as conservative budgeting. All other categories were consistent with the budget. Annual expenditures and transfers to other funds were $404,281, or 1.2%, over final budgeted amounts. Public works expenditures were $333,538 under budget due to spending less than what was budgeted on transportation plan consulting services, striping, and snow and ice removal. Additionally, there were staff who retired during the year and were replace with employees who make less. The budgeted contingency came in $492,400 under budget due to the compensation study settling at the end of the year instead of the beginning of the year. As a result, the cost of reclassifications that were needed were overestimated. Transfers to other funds were $1,526,778 over budget due to transferring an unbudgeted $1.5 million to the Equipment Revolving Fund to help fund the Central Maintenance Facility and Fire Station 1 improvements. City of Eagan Financial Analysis 16 DEBT SERVICE The line graph below shows the City's debt service payments from 2015 through 2037. Amounts include debt service payments supported by levy, including a projected 2018 debt issuance. $- $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 $3,000,000 20152016201720182019202020212022202320242025202620272028202920302031203220332034203520362037Annual Debt Service Payments 2022, the City's annual debt service payments drop significantly with the retirement of the 2009B G.O. Facility Refunding (Community Center) Bonds, but the annual debt service payments are offset with the first principal payments on the projected 2018 bond issuance. City of Eagan Financial Analysis 17 PUBLIC UTILITIES ENTERPRISE FUND OPERATIONS Operating income for the City's four public utility divisions, are shown below for the year 2017: Sewer Water Street Lighting Storm Drainage/ Water Quality Total Operating income (loss)(286)$ (1,299)$ 213$ (672)$ (2,044)$ Add depreciation 840 2,609 47 1,346 4,842 Add net nonoperating revenue - - - - 2,610 Net cash gain before transfers and capital items 554$ 1,310$ 260$ 674$ 5,408$ Public Utilities Enterprise Fund Operations (Amounts Indicated in Thousands) Operating capital (433,210)$ Reserve for renewal and replacement 20,300,354 Total 19,867,144$ Sewer MCES disposal charges and equipment repairs were up from the prior year, resulting in a larger operating loss for this segment. Service charges increased in the water and sewer segments due to increases in customers and consumption. The street lighting segment had an increase in depreciation resulting in a decrease in operating income. The storm drainage/water quality segment operating loss increased significantly in 2017 due to a number of unanticipated repairs to the sanitary system. 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. Cash infusions into the Public Utilities Fund over the past 5 years are shown in the chart below. 2013 2014 2015 2016 2017 Cash infusions Transfers in from other funds 43,368 466,764 - - -$ Loans from other funds 14,556,724 - 626,140 1,201,477 5,030,385 Total cash infusions 14,600,092$ 466,764$ 626,140$ 1,201,477$ 5,030,385$ The chart below shows the working capital of the Public Utilities Fund over the past 5 years. 2013 2014 2015 2016 2017 Current assets 41,186,854$ 39,887,515$ 39,654,891$ 39,793,885$ 35,382,038$ Current liabilities 1,727,029 1,068,967 968,499 1,707,704 2,080,155 Working capital 39,459,825$ 38,818,548$ 38,686,392$ 38,086,181$ 33,301,883$ City of Eagan Financial Analysis 18 AQUATIC FACILITY ENTERPRISE FUND OPERATIONS The chart below shows the cash balances of the Aquatic Facility. During 2013 the fund received an $827,200 cash infusion from the General Fund. During 2015, the fund was able to increase cash from operations, but overall cash decreased due to capital purchases. In 2016, the fund received a $673,008 cash infusion from the General fund, increasing overall cash. In 2017, the ending cash balance increased revenues exceeding expenditures. 2013 2014 2015 2016 2017 Beginning cash balance 379,588$ 1,342,270$ 1,318,702$ 770,124$ 1,680,999$ Operating cash income before depreciation 142,042 57,055 231,892 281,607 156,585 Other cash inflows Transfers in from other funds 827,200 - - 673,008 - Interest income (6,560) 19,337 7,274 5,260 10,736 Other cash outflows Capital expenses - (99,960) (787,744) (49,000) - Ending cash balance 1,342,270$ 1,318,702$ 770,124$ 1,680,999$ 1,848,320$ Operating capital 107,165$ Reserve for renewal and replacement 1,741,155 Total 1,848,320$ Aquatic Facility Cash infusions into the Aquatic Facility Fund over the past 5 years are shown in the chart below. 2013 2014 2015 2016 2017 Cash infusions Transfers in from other funds 827,200$ -$ -$ 673,008$ -$ The chart below shows the working capital of the aquatic facility fund over the past 5 years. 2013 2014 2015 2016 2017 Current assets 1,346,907$ 1,321,203$ 771,856$ 1,685,953$ 1,852,942$ Current liabilities 29,481 26,752 23,266 20,871 20,042 Working capital 1,317,426$ 1,294,451$ 748,590$ 1,665,082$ 1,832,900$ City of Eagan Financial Analysis 19 CIVIC ARENA ENTERPRISE FUND OPERATIONS Civic Arena cash increased in 2017 to the highest point in the years presented. Capital needs and debt service on an internal loan made it difficult to maintain cash reserves in the fund. During 2017, $2,388,811 was transferred in to pay off this interfund loan from the Public Utilities Fund. 2013 2014 2015 2016 2017 Beginning cash balance - 466,520$ 481,236$ 193,532$ 382,073$ Operating cash income (loss) before depreciation 268,737 203,986 (74,231) 402,652 61,749 Other cash inflows Transfers in from other funds 405,000 - - - 2,388,811 Loans from other funds - - 28,641 (25,015) (2,223,726) Interest Income (2,835) 5,379 3,245 2,128 1,960 Other cash outflows Capital expenses (6,230) (157,898) (243,908) (189,773) (134,901) Internal debt payments (198,152) (36,751) (1,451) (1,451) (1,088) Ending cash balance 466,520$ 481,236$ 193,532$ 382,073$ 474,878$ Operating capital (57,494)$ Reserve for renewal and replacement 532,372 Total 474,878$ Civic Arena Cash infusions into the Civic Arena Fund over the past 5 years are shown in the chart below. As discussed above, $2,388,811 was transferred in during 2017 to pay off an interfund loan from the Public Utilities Fund. 2013 2014 2015 2016 2017 Cash infusions Transfers in from other funds 405,000$ -$ -$ -$ 2,388,811$ Loans from other funds - - 28,641 (25,015) (2,223,726) Total cash infusions 405,000$ -$ 28,641$ (25,015)$ 165,085$ The chart below shows the working capital of the Civic Arena over the past 5 years. 2013 2014 2015 2016 2017 Current assets 537,493$ 510,566$ 414,407$ 444,451$ 555,900$ Current liabilities 83,860 168,787 105,831 73,670 71,727 Working capital 453,633$ 341,779$ 308,576$ 370,781$ 484,173$ City of Eagan Financial Analysis 20 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 fund representing antenna lease revenue makes up the remaining operating shortfall and a dedicated property tax levy services the debt. 2013 2014 2015 2016 2017 Beginning cash balance 3,550,496$ 3,655,612$ 3,855,196$ 3,934,224$ 3,939,185$ Operating cash loss before depreciation (208,801) (171,462) (157,993) (108,207) (252,575) Other cash inflows Transfers in from other funds 363,945 284,710 313,448 356,071 296,053 Tax levy for debt service 1,113,834 1,112,085 1,123,254 1,107,530 1,117,240 Interest income (7,171) 45,746 19,927 24,903 21,492 Other cash outflows Transfers to other funds - - - (213,620) - Capital expenses (89,804) (11,308) (162,440) (107,291) (142,394) Debt service (1,066,887) (1,060,187) (1,057,168) (1,054,425) (1,052,799) Ending cash balance 3,655,612$ 3,855,196$ 3,934,224$ 3,939,185$ 3,926,202$ Operating capital 1,467,959$ Reserve for debt service 1,056,300 Reserve for renewal and replacement 1,401,943 Total 3,926,202$ Community Center Cash infusions into the Community Center Fund over the past 5 years are shown in the chart below. In 2017, $296,053 was transferred in for the antenna lease reimbursement. 2013 2014 2015 2016 2017 Cash infusions Transfers in from other funds 363,945$ 284,710$ 313,448$ 356,071$ 296,053$ The chart below shows the working capital of the Community Center Fund over the past 5 years. 2013 2014 2015 2016 2017 Current assets 3,715,639$ 3,902,330$ 3,979,294$ 3,995,412$ 4,082,747$ Current liabilities 215,577 1,064,097 1,055,723 1,110,294 1,104,501 Working capital 3,500,062$ 2,838,233$ 2,923,571$ 2,885,118$ 2,978,246$ City of Eagan Financial Analysis 21 CITY WIDE PRODUCTIVITY MEASURES 2013 2014 2015 2016 2017 Population*64,972 66,301 66,810 67,509 68,223 Number of occupied households*25,522 25,890 26,252 26,768 26,923 Number of employees 232 238 245 246 248 Population per employee 280 279 273 274 275 Households per employee 110 109 107 109 109 * Source Metropolitan Council 2016 TOTAL EXPENDITURES FOR COMPARABLE CITIES 2,389 2,024 1,848 1,754 1,706 1,651 1,201 1,192 1,119 1,114 1,048 916 874 857 846 836 781 777 776 $- $500 $1,000 $1,500 $2,000 $2,500 $3,000 Minneapolis Rochester Bloomington St. Paul Duluth St. Cloud Lakeville Edina Maple Grove Plymouth Eden Prairie Woodbury Brooklyn Park Minnetonka Burnsville Coon Rapids Apple Valley Blaine Eagan 2016 Per Capita Total Expenditures MN Cities with 50,000+ Population (Source: State Auditor, December 2017) City of Eagan Emerging Issues 22 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: • Accounting Standard Update – GASB Statement No. 84 – Fiduciary Activities – GASB has issued GASB Statement No. 84 relating to accounting and financial reporting for fiduciary activities. This new statement establishes clarity to determines when a government has fiduciary responsibility for a certain activity. • Accounting Standard Update – GASB Statement No. 87 – Leases – GASB has issued GASB Statement No. 87 relating to accounting and financial reporting for leases. This new statement establishes a single model for lease accounting based on the principle that leases are financing of the right to use an underlying asset. 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. ACCOUNTING STANDARD UPDATE – GASB STATEMENT NO. 84 – FIDUCIARY ACTIVITIES The objective of this Statement is to improve guidance regarding the identification of fiduciary activities for accounting and financial reporting purposes and how those activities should be reported. This Statement establishes criteria for identifying fiduciary activities of all state and local governments. The focus of the criteria generally is on (1) whether a government is controlling the assets of the fiduciary activity and (2) the beneficiaries with whom a fiduciary relationship exists. Separate criteria are included to identify fiduciary component units and postemployment benefit arrangements that are fiduciary activities. An activity meeting the criteria should be reported in a fiduciary fund in the basic financial statements. Governments with activities meeting the criteria should present a statement of fiduciary net position and a statement of changes in fiduciary net position. An exception to that requirement is provided for a business-type activity that normally expects to hold custodial assets for three months or less. GASB Statement No. 84 describes four fiduciary funds that should be reported, if applicable: (1) pension (and other employee benefit) trust funds, (2) investment trust funds, (3) private-purpose trust funds, and (4) custodial funds. Custodial funds generally should report fiduciary activities that are not held in a trust or equivalent arrangement that meets specific criteria. This Statement also provides for recognition of a liability to the beneficiaries in a fiduciary fund when an event has occurred that compels the government to disburse fiduciary resources. Events that compel a government to disburse fiduciary resources occur when a demand for the resources has been made or when no further action, approval, or condition is required to be taken or met by the beneficiary to release the assets. City of Eagan Emerging Issues 23 ACCOUNTING STANDARD UPDATE – GASB STATEMENT NO. 84 – FIDUCIARY ACTIVITIES (CONTINUED) GASB Statement No. 84 is effective for reporting periods beginning after December 15, 2018. Earlier application is encouraged. Information provided above was obtained from www.gasb.org. ACCOUNTING STANDARD UPDATE – GASB STATEMENT NO. 87 – LEASES The objective of this Statement is to better meet the information needs of financial statement users by improving accounting and financial reporting for leases by governments. This Statement increases the usefulness of governments’ financial statements by requiring recognition of certain lease assets and liabilities for leases that previously were classified as operating leases and recognized as inflows of resources or outflows of resources based on the payment provisions of the contract. It establishes a single model for lease accounting based on the foundational principle that leases are financings of the right to use an underlying asset. Under this Statement, a lessee is required to recognize a lease liability and an intangible right-to-use lease asset, and a lessor is required to recognize a lease receivable and a deferred inflow of resources, thereby enhancing the relevance and consistency of information about governments’ leasing activities. A lease is defined as a contract that conveys control of the right to use another entity’s nonfinancial asset (the underlying asset) as specified in the contract for a period of time in an exchange or exchange-like transaction. Examples of nonfinancial assets include buildings, land, vehicles, and equipment. Any contract that meets this definition should be accounted for under the leases guidance, unless specifically excluded in this Statement. A short-term lease is defined as a lease that, at the commencement of the lease term, has a maximum possible term under the lease contract of 12 months (or less), including any options to extend, regardless of their probability of being exercised. Lessees and lessors should recognize short-term lease payments as outflows of resources or inflows of resources, respectively, based on the payment provisions of the lease contract. A lessee should recognize a lease liability and a lease asset at the commencement of the lease term, unless the lease is a short-term lease or it transfers ownership of the underlying asset. The lease liability should be measured at the present value of payments expected to be made during the lease term (less any lease incentives). The lease asset should be measured at the amount of the initial measurement of the lease liability, plus any payments made to the lessor at or before the commencement of the lease term and certain direct costs. A lessee should reduce the lease liability as payments are made and recognize an outflow of resources (for example, expense) for interest on the liability. The lessee should amortize the lease asset in a systematic and rational manner over the shorter of the lease term or the useful life of the underlying asset. The notes to financial statements should include a description of leasing arrangements, the amount of lease assets recognized, and a schedule of future lease payments to be made. City of Eagan Emerging Issues 24 ACCOUNTING STANDARD UPDATE – GASB STATEMENT NO. 87 – LEASES (CONTINUED) A lessor should recognize a lease receivable and a deferred inflow of resources at the commencement of the lease term, with certain exceptions for leases of assets held as investments, certain regulated leases, short-term leases, and leases that transfer ownership of the underlying asset. A lessor should not derecognize the asset underlying the lease. The lease receivable should be measured at the present value of lease payments expected to be received during the lease term. The deferred inflow of resources should be measured at the value of the lease receivable plus any payments received at or before the commencement of the lease term that relate to future periods. A lessor should recognize interest revenue on the lease receivable and an inflow of resources (for example, revenue) from the deferred inflows of resources in a systematic and rational manner over the term of the lease. The notes to financial statements should include a description of leasing arrangements and the total amount of inflows of resources recognized from leases. GASB Statement No. 87 is effective for reporting periods beginning after December 15, 2019. Earlier application is encouraged. Information provided above was obtained from www.gasb.org. City of Eagan Dakota County, Minnesota Reports on Compliance with Government Auditing Standards and Legal Compliance December 31, 2017 City of Eagan Table of Contents Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 1 Report on Legal Compliance 3 1 BerganKDV, Ltd. bergankdv.com Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 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, 2017, and the related notes to financial statements, which collectively comprise the City's basic financial statements and have issued our report thereon dated June 12, 2018. 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. 2 Internal Control over Financial Reporting (Continued) 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. 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. Minneapolis, Minnesota June 12, 2018 3 BerganKDV, Ltd. bergankdv.com 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, 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, 2017, and the related notes to financial statements, which collectively comprise the City's basic financial statements, and have issued our report thereon dated June 12, 2018. The Minnesota Legal Compliance Audit Guide for Cities, promulgated by the State Auditor pursuant to Minnesota Statutes § 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 Cities. However, our audit was not directed primarily toward obtaining knowledge of such noncompliance. Accordingly, had we performed additional procedures, other matters may have come to our attention regarding the City's noncompliance with the above referenced provisions. The purpose of this report is solely to describe the scope of our testing of compliance and the results of that testing, and not to provide an opinion on compliance. Accordingly, this communication is not suitable for any other purpose. Minneapolis, Minnesota June 12, 2018 City of Eagan Comprehensive Annual Financial Report and Audit Presentation June 19, 2018 Independent Auditor’s Report •Management is responsible for the financial statements •Auditor is responsible to express an opinion on the financial statements •Unmodified Opinion –best opinion an auditor is able to offer •Provides assurance that the financial statements are fairly presented in all material respects •Minnesota Legal Compliance Audit –No findings •Internal Control –No Material Weaknesses or Significant Deficiencies •2016 CAFR was 34th straight year of receiving the GFOA Certificate of Achievement for Excellence in Financial Reporting 2 3Tax Capacity, Levy, and Rates 4Unassigned Fund Balance 5Unassigned Fund Balance, Continued 2017 Unassigned Fund Balance 40% of following year's expenditures 14,459,520$ 45% of following year's expenditures 16,266,960 Actual unassigned fund balance 20,218,986 6General Fund Revenues and Other Sources 7General Fund Expenditures and Other Uses-General Government 8General Fund Expenditures and Other Uses –Public Safety 9General Fund Expenditures and Other Uses –Public Works 10General Fund Expenditures and Other Uses –Parks and Rec 11General Fund Change in Expenditures 12General Fund Over/(Under) Budget Actual Budget % Revenues Property taxes 26,427,500$ 26,242,041$ (185,459)$ -0.70% Licenses and permits 1,466,800 3,402,791 1,935,991 131.99% Intergovernmental 1,150,400 1,305,336 154,936 13.47% Charges for services 1,819,900 2,937,666 1,117,766 61.42% Program income and other 858,600 916,538 57,938 6.75% Transfers and other sources 1,946,800 1,966,013 19,213 0.99% Total revenue 33,670,000 36,770,385 3,100,385 9.21% Expenditures General government 6,207,800 6,195,496 (12,304) -0.20% Public safety 17,252,300 17,062,937 (189,363) -1.10% Public works 4,019,800 3,686,262 (333,538) -8.30% Parks and recreation 4,913,700 4,886,531 (27,169) -0.55% Government buildings 784,000 716,277 (67,723) -8.64% Contingency 492,400 - (492,400) -100.00% Transfers to other funds - 1,526,778 1,526,778 0.00% Total expenditures 33,670,000 34,074,281 404,281 1.20% Net change in fund balances -$ 2,696,104$ 2,696,104$ 13Debt Service 14Public Utilities Enterprise Fund Operations Sewer Water Street Lighting Storm Drainage/ Water Quality Total Operating income (loss)(286)$ (1,299)$ 213$ (672)$ (2,044)$ Add depreciation 840 2,609 47 1,346 4,842 Add net nonoperating revenue - - - - 2,610 Net cash gain before transfers and capital items 554$ 1,310$ 260$ 674$ 5,408$ Public Utilities Enterprise Fund Operations(Amounts Indicated in Thousands) 15Public Utilities Enterprise Fund Operations (Continued) 2013 2014 2015 2016 2017 Cash infusions Transfers in from other funds 43,368 466,764 - - -$ Loans from other funds 14,556,724 - 626,140 1,201,477 5,030,385 Total cash infusions 14,600,092$ 466,764$ 626,140$ 1,201,477$ 5,030,385$ 2013 2014 2015 2016 2017 Current assets 41,186,854$ 39,887,515$ 39,654,891$ 39,793,885$ 35,382,038$ Current liabilities 1,727,029 1,068,967 968,499 1,707,704 2,080,155 Working capital 39,459,825$ 38,818,548$ 38,686,392$ 38,086,181$ 33,301,883$ 16Aquatic Facility 2013 2014 2015 2016 2017 Beginning cash balance 379,588$ 1,342,270$ 1,318,702$ 770,124$ 1,680,999$ Operating cash income before depreciation 142,042 57,055 231,892 281,607 156,585 Other cash inflows Transfers in from other funds 827,200 - - 673,008 - Interest income (6,560) 19,337 7,274 5,260 10,736 Other cash outflows Capital expenses - (99,960) (787,744) (49,000) - Ending cash balance 1,342,270$ 1,318,702$ 770,124$ 1,680,999$ 1,848,320$ Operating capital 107,165$ Reserve for renewal and replacement 1,741,155 Total 1,848,320$ Aquatic Facility 17 Aquatic Facility (Continued) 2013 2014 2015 2016 2017 Cash infusions Transfers in from other funds 827,200$ -$ -$ 673,008$ -$ 2013 2014 2015 2016 2017 Current assets 1,346,907$ 1,321,203$ 771,856$ 1,685,953$ 1,852,942$ Current liabilities 29,481 26,752 23,266 20,871 20,042 Working capital 1,317,426$ 1,294,451$ 748,590$ 1,665,082$ 1,832,900$ 18Civic Arena 2013 2014 2015 2016 2017 Beginning cash balance - 466,520$ 481,236$ 193,532$ 382,073$ Operating cash income (loss) before depreciation 268,737 203,986 (74,231) 402,652 61,749 Other cash inflows Transfers in from other funds 405,000 - - - 2,388,811 Loans from other funds - - 28,641 (25,015) (2,223,726) Interest Income (2,835) 5,379 3,245 2,128 1,960 Other cash outflows Capital expenses (6,230) (157,898) (243,908) (189,773) (134,901) Internal debt payments (198,152) (36,751) (1,451) (1,451) (1,088) Ending cash balance 466,520$ 481,236$ 193,532$ 382,073$ 474,878$ Operating capital (57,494)$ Reserve for renewal and replacement 532,372 Total 474,878$ Civic Arena 19Civic Arena (Continued) 2013 2014 2015 2016 2017 Cash infusions Transfers in from other funds 405,000$ -$ -$ -$ 2,388,811$ Loans from other funds - - 28,641 (25,015) (2,223,726) Total cash infusions 405,000$ -$ 28,641$ (25,015)$ 165,085$ 2013 2014 2015 2016 2017 Current assets 537,493$ 510,566$ 414,407$ 444,451$ 555,900$ Current liabilities 83,860 168,787 105,831 73,670 71,727 Working capital 453,633$ 341,779$ 308,576$ 370,781$ 484,173$ 20Community Center 2013 2014 2015 2016 2017 Beginning cash balance 3,550,496$ 3,655,612$ 3,855,196$ 3,934,224$ 3,939,185$ Operating cash loss before depreciation (208,801) (171,462) (157,993) (108,207) (252,575) Other cash inflows Transfers in from other funds 363,945 284,710 313,448 356,071 296,053 Tax levy for debt service 1,113,834 1,112,085 1,123,254 1,107,530 1,117,240 Interest income (7,171) 45,746 19,927 24,903 21,492 Other cash outflows Transfers to other funds - - - (213,620) - Capital expenses (89,804) (11,308) (162,440) (107,291) (142,394) Debt service (1,066,887) (1,060,187) (1,057,168) (1,054,425) (1,052,799) Ending cash balance 3,655,612$ 3,855,196$ 3,934,224$ 3,939,185$ 3,926,202$ Operating capital 1,467,959$ Reserve for debt service 1,056,300 Reserve for renewal and replacement 1,401,943 Total 3,926,202$ Community Center 21Community Center (Continued) 2013 2014 2015 2016 2017 Cash infusions Transfers in from other funds 363,945$ 284,710$ 313,448$ 356,071$ 296,053$ 2013 2014 2015 2016 2017 Current assets 3,715,639$ 3,902,330$ 3,979,294$ 3,995,412$ 4,082,747$ Current liabilities 215,577 1,064,097 1,055,723 1,110,294 1,104,501 Working capital 3,500,062$ 2,838,233$ 2,923,571$ 2,885,118$ 2,978,246$ 222016 Total Expenditures for Comparable Cities 23City Wide Productivity Measures 2013 2014 2015 2016 2017 Population*64,972 66,301 66,810 67,509 68,223 Number of occupied households*25,522 25,890 26,252 26,768 26,923 Number of employees 232 238 245 246 248 Population per employee 280 279 273 274 275 Households per employee 110 109 107 109 109 * Source Metropolitan Council Questions Matthew Mayer (952) 563-6873 Thank you! 24